Oswego Unified School District No. 504

Transcription

1 Oswego Unified School District No. 54

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 23-24 Budget General Information USD No. 54 Introduction Our students are provided high quality educational opportunities as evidenced by improving composite scores on state assessments and nationally normed tests of academic achievement. Although Oswego USD #54 maintains a high quality educational program, our expenditures per pupil have always been less than the median budget per pupil for schools in our enrollment category. Due to significant revenue shortfalls, the State of Kansas reduced the authorized budget per pupil after the school year started, and after the budget had been approved, from $3,69 to $3,863. Although school funding has consistently fallen below the rate of inflation since the State of Kansas assumed total authority and control for school finance in 1992, this decrease had an especially adverse impact on school districts in Kansas. The Kansas Legislature maintained the $3,863 per pupil level of funding for the school year, once again funding schools at a level below the increased cost-of-living for the 13 th consecutive year. If the Kansas Legislature fails to increase funding, and if the District s enrollment decreases as projected, USD #54 will face serious budgetary consequences during the school year. Additionally, this budget is based on the assumption that the Governor will accelerate the second half 23 property tax collections. This will create a substantial increase in the District tax levies for the school year budget. Board Members Mrs. Dee Brown, President Home Telephone: Mr. Keith Stammer, Vice President Home Telephone: Mrs. Crystal Addis Home Telephone: Mr. William Barnes Home Telephone: Mr. Steven Charles Home Telephone: Mrs. Liz Turner Home Telephone: Mr. J. D. Walker Home Telephone:

4 Key Staff Superintendent: Terry L. Karlin Office Telephone: Home Telephone Business Office Staff: Cheryl Barnes, Clerk Cindy Dean, Treasurer Office Telephone: Other Key Contacts: Robert Harris, Principal Neosho Heights Elementary School Office Telephone: Home Telephone: Charlotte Hofer, Principal Service Valley Elementary School Office Telephone: Home Telephone: Mikel Ward, Principal Oswego Middle School Office Telephone: Home Telephone: Rod Wittmer, Principal Oswego High School Office Telephone: Home Telephone: Mark Spore, Technology Coordinator Office Telephone: Home Telephone: The District s Accomplishments and Challenges Accomplishments: USD #54 students have historically demonstrated high performance on mandated state assessments and norm-referenced academic achievement tests. The District s educational facilities and instructional equipment are continuously improved whereby students at all levels are provided a safe, comfortable and attractive learning environment. Our comprehensive curriculum opportunities include a Community Service Program that teaches students the value of volunteerism and service to better our community. Challenges: Uncertain future state revenues combined with the decreased level of funding for the current year and the non-funded and under-funded federal mandates, including many new mandates required by the No Child Left Behind legislation, presents serious challenges relative to the our ability to maintain established successful programs. Projected enrollment decreases will further exacerbate budgetary constraints. 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, 28 & 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 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 USD# 54 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 2,199,48 52% 2,531,124 54% 15% 2,878,512 52% 14% Student & al Support 285,687 7% 289,189 6% 1% 45,92 7% 4% General Administration 249,216 6% 27,513 6% 9% 282,787 5% 5% School Administration (Building) 36,288 8% 372,211 8% 3% 358,373 6% -4% Operations & Maintenance 371,516 9% 396,11 9% 7% 491,39 9% 24% Capital Improvements 135,65 3% 72,186 2% -47% 185, 3% 156% Debt Services 285,191 7% 258,448 6% -9% 271,115 5% 5% 377,23 9% 46,857 1% 22% 685,16 12% 49% Total Expenditures 4,263,61 1% 4,65,638 1% 9% 5,557,96 1% 2% The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Technology Education, Vocational Education, School Retirement, Professional Development, Bond & Interest #1, Bond & Interest #2, No-Fund Warrant, Special Assessment, Parent Education, Technology Education, School Retirement, Student Materials Revolving & Textbook Rental, Gifts/Grants, 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, 28, 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 5% Capital Improvements 3% Operations & Maintenance 9% School Administration (Building) 6% 12% 53% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services General Administration 5% Student & al Support 7% 8/26/23 3:53 PM Page 1 of 19

8 USD# 54 Summary of General Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,711,773 6% 1,738,397 61% 2% 1,735,71 57% % Student & al Support 221,229 8% 216,295 8% -2% 219,766 7% 2% General Administration 241,68 9% 257,95 9% 7% 251,112 8% -3% School Administration (Building) 355,113 13% 38,676 11% -13% 35,28 1% -1% Operations & Maintenance 33,33 11% 33,918 12% 9% 331,39 11% % Capital Improvements % % % % % % % % 18,31 6% % Total Expenditures 2,833,53 1% 2,852,236 1% 1% 3,23,136 1% 6% Amount per Pupil $5,735 $5,292-8% $5,814 1% 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 2,, 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 6% Operations & Maintenance 11% School Administration (Building) 1% General Administration 8% 58% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Student & al Support 7% 8/26/23 3:53 PM Page 2 of 19

9 USD# 54 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 89,51 54% 14,19 46% 56% 56,5 63% 262% Student & al Support 21,59 13% 31,435 1% 46% 124,188 16% 295% General Administration 7,358 4% 12,313 4% 67% 26,175 3% 113% School Administration (Building) 5,175 3% 63,535 21% 1128% 36, 5% -43% Operations & Maintenance 42,784 26% 54,755 18% 28% 15, 13% 92% Capital Improvements % % % % % % % % % % Total Expenditures 166,327 1% 32,57 1% 82% 797,863 1% 164% Amount per Pupil $337 $56 66% $1, % The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. 6, Summary of Supplemental General Fund Expenditures by Function 5, 4, , 2, 1, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Supplemental General Fund Expenditures by Function Operations & Maintenance 13% School Administration (Building) 5% General Administration 3% Student & al Support 16% 63% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 8/26/23 3:53 PM Page 3 of 19

10 USD# 54 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,81,274 6% 1,878,416 6% 4% 2,242,21 59% 19% Student & al Support 242,738 8% 247,73 8% 2% 343,954 9% 39% General Administration 248,966 8% 27,263 9% 9% 277,287 7% 3% School Administration (Building) 36,288 12% 372,211 12% 3% 341,28 9% -8% Operations & Maintenance 346,114 12% 385,673 12% 11% 436,39 11% 13% Capital Improvements % % % % % % % % 18,31 5% % Total Expenditures 2,999,38 1% 3,154,293 1% 5% 3,82,999 1% 21% Amount per Pupil $6,72 $5,852-4% $7,348 26% 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 2,5, 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 5% Operations & Maintenance 11% School Administration (Building) 9% General Administration 7% Student & al Support 9% 59% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 8/26/23 3:53 PM Page 4 of 19

11 USD# 54 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 13,316 86% 325,315 94% 15% 345, 76% 6% Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % 2,636 14% 21,811 6% 6% 17,8 24% 391% Total Expenditures 15,952 1% 347,126 1% 13% 452,8 1% 3% Amount per Pupil $36 $ % $869 35% 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 4, 35, 3, 25, 2, 15, , 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Special Education Fund by Function 24% 76% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 8/26/23 3:53 PM Page 5 of 19

12 USD# 54 Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 1,711,773 1,738,397 2% 1,735,71 % Federal Funds 15, ,242 22% 174,442 35% Supplemental General 89,51 14,19 56% 56,5 262% Bilingual Education % % Capital Outlay 19,729 % 25, 27% Driver Education 7,28 4,127-43% 9, % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 7,111 8,38 18% 15,335 83% Special Education 13, ,315 15% 345, 6% Technology Education 13, ,468 12% Transportation % Vocational Education 43,232 49,415 14% 67,137 36% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,199,48 2,531,124 15% 2,878,512 14% Enrollment (FTE)* % % Amount per Pupil 4,452 4,696 5% 5,536 18% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 2,199,48 2,531,124 15% 2,878,512 14% 3,5, Expenditures 3,, 2,5, 2,, 1,5, 1,, 5, Expenditures 2,, 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 and Special Education Coop. *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. 8/26/23 3:53 PM Page 6 of 19

13 USD# 54 Student and al Support Expenditures (21 & 22) % % inc/ inc/ Actual Actual dec Budget dec General 221, ,295-2% 219,766 2% Federal Funds % 5,611 % Supplemental General 21,59 31,435 46% 124, % Bilingual Education % % Capital Outlay 88-1% 3, % Driver Training % % Extraordinary School Program % % Food Service % % Professional Development 17,569 19,176 9% 21,355 11% Parent Education Program 5, 5, % 5, % Summer School % % Special Education % % Technology Education 19,572 17,283-12% Transportation % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 285, ,189 1% 45,92 4% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 285, ,189 1% 45,92 4% Amount per Pupil $591 $547-7% $793 45% Student and al Support Expenditures 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 and Special Education Coop. *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. 8/26/23 3:53 PM Page 7 of 19

14 USD# 54 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 241,68 257,95 7% 251,112-3% Federal Funds % 5 1% Supplemental General 7,358 12,313 67% 26, % Bilingual Education % % Capital Outlay % 5, % Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education % Transportation % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 249,216 27,513 9% 282,787 5% Enrollment (FTE)* % % Amount per Pupil % 544 8% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 249,216 27,513 9% 282,787 5% 29, General Administration Expenditures 28, 27, 26, 25, 24, 23, 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 and Special Education Coop. *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. 8/26/23 3:53 PM Page 8 of 19

15 USD# School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 355,113 38,676-13% 35,28-1% Federal Funds % % Supplemental General 5,175 63, % 36, -43% Bilingual Education % % Capital Outlay % 15, % Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % 2,165 % Special Education % % Technology Education % Transportation % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 36, ,211 3% 358,373-4% Enrollment (FTE)* % % Amount per Pupil % 689 % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 36, ,211 3% 358,373-4% School Administration Expenditures 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 and Special Education Coop. *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. 8/26/23 3:53 PM Page 9 of 19

16 USD# 54 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 33,33 33,918 9% 331,39 % Federal Funds % % Supplemental General 42,784 54,755 28% 15, 92% Bilingual Education % % Capital Outlay 17,739 2,974-83% 15, 44% Driver Training % 4, 1475% Extraordinary School Program % % Food Service 6,26 6,84-2% 36, 492% Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education % Transportation 939 1,125 2% Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 371, ,11 7% 491,39 24% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 371, ,11 7% 491,39 24% 6, Operations and Maintenance Expenditures 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 and Special Education Coop. *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. 8/26/23 3:53 PM Page 1 of 19

17 USD# 54 (25, 28 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % inc/ inc/ Actual Actual dec Budget dec General % 18,31 % Federal Funds % % Supplemental General % % Bilingual Education % % Capital Outlay % 11, % Driver Training % % Extraordinary School Program % % Food Service 231, ,635 1% 287,779 23% Professional Development % % Parent Education Program % % Summer School % % Special Education 2,636 21,811 6% 17,8 391% Technology Education % Transportation 125,37 24,411 63% Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 377,23 46,857 22% 685,16 49% Enrollment (FTE)* % % Amount per Pupil % 1,318 54% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 377,23 46,857 22% 685,16 49% 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 and Special Education Coop. *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. 8/26/23 3:53 PM Page 11 of 19

18 USD# 54 Capital Improvements Expenditures (4) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % Bilingual Education % % Capital Outlay 135,65 72,186-47% 185, 156% Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education % Transportation % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 135,65 72,186-47% 185, 156% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 135,65 72,186-47% 185, 156% Capital Improvements (4) 2, 18, 16, 14, 12, 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 and Special Education Coop. *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. 8/26/23 3:53 PM Page 12 of 19

19 USD# 54 Debt Services Expenditures (51) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % Bilingual Education % % Capital Outlay % % Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education % Transportation % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 285, ,448-9% 271,115 5% Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 285, ,448-9% 271,115 5% Enrollment (FTE)* % % Amount per Pupil % 521 9% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 285, ,448-9% 271,115 5% Debt Services (51) 29, 285, 28, 275, 27, 265, 26, 255, 25, 245, 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 and Special Education Coop. *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. 8/26/23 3:53 PM Page 13 of 19

20 Transfers (52) USD# 54 % % inc/ inc/ Actual Actual dec Budget dec General 354, ,65 74% 43, -3% Federal Funds % % Supplemental General 38, ,943-12% 52,137-81% Bilingual Education % % Capital Outlay 62,118 % Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education % Transportation % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 663, ,711 44% 482,137-49% Enrollment (FTE)* % % Amount per Pupil 1,343 1,769 32% % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 663, ,711 44% 482,137-49% Transfers (52) 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 and Special Education Coop. *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. 8/26/23 3:53 PM Page 14 of 19

21 USD# 54 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 21 July 1, 22 July 1, 23 General 2 Federal Funds ,483 Supplemental General 2,787 13,584 Bilingual Education Capital Outlay 31,12 299, ,737 Driver Training 9,286 8,99 13,171 Extraordinary School Program Food Service 48,685 39,711 52,342 Professional Development 15,758 16,343 2,855 Parent Education Program 5, 5, 5, Summer School 2, 3, 17,5 Special Education 65,12 65,5 12,893 Technology Education Transportation Vocational Education Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve Contingency Reserve 3,63 98,138 Text Book & Student Material 9,923 1,91 Bond & Interest 1 121, , ,973 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 591, , ,538 Enrollment (FTE)* Amount per Pupil 1,197 1,229 1,288 Adult Education Adult Supplemental Education Area Vocational School Special Education Coop TOTAL 591, , ,538 Unencumbered Cash Balances by Fund 68, 66, 64, 62, 6, 58, 56, 54, 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 and Special Education Coop. *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. 8/26/23 3:53 PM Page 15 of 19

22 Reserve Funds Unencumbered Cash Balance USD# 54 July 1, 21 July 1, 22 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. 8/26/23 3:53 PM Page 16 of 19

23 USD# 54 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % % Enrollment (FTE)** N/A N/A % % Number of Students - Free Meals % 163 8% 24 25% 25 % Number of Students - Reduced Meals % 93 21% 65-3% 7 8% 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. 8/26/23 3:53 PM Page 17 of 19

24 Miscellaneous Information Mill Rates by Fund USD# Actual Actual Budget General Supplemental General Adult Education... Capital Outlay 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 23% Capital Outlay 7% Supplemental General 34% General 36% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Bond & Interest 1 Bond & Interest 2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 8/26/23 3:53 PM Page 18 of 19

25 Other Information USD# Actual Actual Budget Assessed Valuation $12,46,78 $11,793,262 $11,51,838 Bonded Indebtedness $3,5, $2,86, $2,665, Assessed Valuation $14,, $12,, $1,, $8,, $6,, $4,, $2,, $ Bonded Indebtedness $3,5, $3,, $2,5, $2,, $1,5, $1,, $5, $ /26/23 3:53 PM Page 19 of 19