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

Transcription

1 Seaman USD #345 i

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

3 Seaman USD # Budget General Information Introduction Seaman USD 345 is primarily a rural/suburban district of 3,8 students located within and adjacent to Topeka. The district operates six neighborhood elementary schools (Pre-K 6), one middle school (7 & 8), one high school (9 12) and one alternative school. Two Schools are within the city limits, and the other schools are north of the city in Soldier Township. Goodyear Tire and Rubber Company is a major industry in the district. Other industries include Del Monte Pet Products, several grain elevators, and an industrial park. There are three shopping centers, numerous small businesses, restaurants, financial institutions, and 13 churches within the Seaman district. USD 345 is large enough for diversification, but small enough for individual attention. We have a forward-looking educational program with new and remodeled buildings. We offer a comprehensive Fine Arts program with vocal music and art integrated within K-6 classrooms, band at grades 5-12, and strings at grades Music, art, and drama are among the many electives at the secondary level. The district offers four foreign languages at the high school and two at the middle school. Computer labs are in place at all schools. Students have the opportunity to compete in one or more of 21 athletic programs. Seaman is a member of the Centennial League and regularly competes for league, regional, and state championships. Seaman High School has been nationally recognized by the U.S. Department of Education for teaching excellence, student achievement, positive climate, and community support. Board Members Our current board members are: Susan Fowler-Hentzler, President James Adams, Vice President Jamie Andrews Mark Boyd Frank Henderson Mike Lesser Fred Patton Contact board members through the Seaman Education Center, 91 NW Lyman Rd., Topeka, KS Phone Key Staff Mike Mathes, Ed.S., Supt. of Schools Dr. Robert Balsters II, Deputy Supt. Dr. Carolyn Orozco, Assistant Supt. Craig Carter, Assistant Director of C & I Jim Tomes, Director of Maintenance Patty Carter, Director of Special Services Terry Morrow, Technology Facilitator Kaye Kabus, Director of Food Service Chris Tuck, Director of Nursing Services Robert Sittenauer, Director of Transportation Susan Pendergast, Asst. Director of Technology Integration 1

4 Accomplishments: The District s Accomplishments and Challenges The Seaman district s graduation rate of 92.% and attendance rate of 95.1% place us far above the state target rates of 75% and 9% respectively. Our ACT scores have consistently ranked at or above national and state averages. Challenges: The greatest challenges facing Seaman USD 345 are increasing the achievement of all students, addressing the un-funded mandates of the No Child Left Behind Act, and maintaining successful programs with inadequate financial resources from the state legislature. In the 2 years since the School District Equalization and Quality Performance Act of 1992, the legislature has failed to provide a cost of living increase to the base budget per pupil 18 times. It was only twice in the last seven years, with the courageous help of the Supreme Court, that we received an adequate base budget increase. For several years, educators have been able to identify students who needed additional teaching resources in order to succeed. Our challenge has been, and continues to be, providing highquality teaching at the lowest possible cost. Sometimes this is not possible because of a lack of financial resources and/or a lack of high-quality teachers in the job market. The Federal No Child Left Behind Act (NCLB) has placed schools in the position of guaranteeing proficiency of 1% of our students by 214. As we approach that date, we must not only maintain the gains achieved by the majority of our students, we must also ensure that our low achieving students achieve at the required level. This will require some difficult decisions as well as a stable, inflation-proof revenue source. Education is a labor-intensive proposition. This is especially true as we continue to concentrate our resources on those students not able to achieve at the high levels required by the NCLB Act and the Kansas Assessments. Increases in funding were gratefully received and put to effective use during 26-7 and Now is not the time for us to once again face level or declining resources and the budget-cutting spectacle that accompanies a continued failure to fund public education as the single, most important priority of our state. Attracting, hiring, and retaining well-qualified and dedicated staff members will never be cheap. It actually will get increasingly more expensive as the demands put on all staff escalate more rapidly over the next several years. The Seaman district will continue to successfully face these and additional challenges because we have a staff fully dedicated to the education of all children. We know that the future of our city, state and nation depends on a well-educated public, whose members actively participate in the continued improvement of our society and way of life. 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. Instruction Expenditures (1) 7. Student and Instructional Support Expenditures (21 & 22) 8. General Administration Expenditures (23) 9. School Administration Expenditures (24) 1. Operations and Maintenance Expenditures (26) 11. Other Costs (25 & 29: Other Supplemental Services) (3: Non-Instruction Services) 12. Capital Improvements (4) 13. Debt Services (5) 14. Miscellaneous Information - Transfers 15. Miscellaneous Information Unencumbered Cash Balance by Fund 16. Reserve Funds Unencumbered Cash Balance 17. Other Information - FTE 18. Miscellaneous Information Mill Rates by Fund 19. Other Information Assessed Valuation and Bonded Indebtedness Note: The FTE (full time equivalency) used in this report to calculate the Amount Per Pupil is defined as following: Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 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 Instruction 21,385,699 56% 21,96,27 57% 3% 23,262,457 53% 6% Student Support Services 1,491,875 4% 1,435,578 4% -4% 1,534,293 3% 7% Instructional Support Services 1,833,162 5% 1,676,767 4% -9% 1,897,278 4% 13% General Administration 1,152,363 3% 1,188,396 3% 3% 1,43,827 3% 18% School Administration (Building) 1,877,19 5% 1,82,986 5% -3% 1,866,964 4% 3% Operations & Maintenance 3,4,774 8% 3,77,231 8% 1% 3,386,545 8% 1% Transportation 2,258,39 6% 2,355,478 6% 4% 2,416,594 6% 3% Food Services 1,658,487 4% 1,753,644 5% 6% 1,944,546 4% 11% Capital Improvements 45,531 1% 213,892 1% -53% 1,65,881 4% 651% Debt Services 2,856,93 7% 2,913,668 8% 2% 4,351,659 1% 49% Other Costs 25,214 1% 196,547 1% -4% 21,358 % 2% Total Expenditures* 38,21,156 1% 38,592,457 1% 1% 43,871,42 1% 14% Amount per Pupil $1,122 $9,763-4% $1,968 12% Current Expenditures** 34,436,573 1% 34,944,848 1% 1% 37,48,936 1% 6% Amount per Pupil $9,122 $8,84-3% $9,262 5% Percent of Expenditures Instruction*** (Total Expenditures) 2,939,685 55% 21,686,852 56% 1% 22,512,457 51% -5% Instruction*** (Current Expenditures) 2,939,685 61% 21,686,852 62% 1% 22,512,457 61% -1% * The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-12), Virtual Education, Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Vocational Education, Professional Development, Bond & Interest #1, Bond & Interest #2, No-Fund Warrant, Special Assessment, Parent Education, School Retirement, Student Materials Revolving & Textbook Rental, Tuition Reimbursement, Gifts/Grants, KPERS Special Retirement Contribution, Contingency, Special Liability Expense, Federal Funds, Adult Education, Adult Supplemental Education, Activity Fund and Special Education Coop Fund. ** Current Spending excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63) *** Instruction excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63) Note: Percentages on charts are within +-1% due to rounding used. Pie graph percentages may differ from charts for this reason also. Further definition of what goes into each category: Instruction - 1 Transportation - 27 Student Support Services - 21 Food Service - 31 Instructional Support Services - 22 Other Costs - 25/29 and 33 General Administration - 23 Capital Improvements - 4 School Administration (Building) - 24 Debt Services - 51 Operations & Maintenance - 26 Transfers ,, 23,262,457 Summary of Total Expenditures by Function (All Funds) 2,, 15,, 1,, 5,, 1,534,293 1,897,278 1,43,827 1,866,964 3,386,545 2,416,594 1,944,546 1,65,881 4,351,659 21, Summary of Total Expenditures by Function Food Services 4% Transportation 6% Operations & Maintenance 8% School Administration (Building) General Administration 4% 3% Instructional Support 4% Capital Improvements 4% Debt Services 1% Student Support Services 4% Instruction 53% Instruction Student Support Services Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/12/213 9:37 AM Sumexpen.xlsx Page 1 of 24

8 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 1,191,38 62% 1,495,871 64% 3% 1,84,778 62% 3% Student Support 74,395 % 129,488 1% 74% 131,949 1% 2% Instructional Support 1,51,642 9% 1,383,657 8% -8% 1,59,947 9% 9% General Administration 82,991 5% 842,91 5% 3% 858,916 5% 2% School Administration (Building) % % % % % Operations & Maintenance 2,119,223 13% 2,121,12 13% % 2,311,44 13% 9% Transportation 1,495,267 9% 1,343,82 8% -1% 1,568,61 9% 17% Capital Improvements % % % % % Other Costs 172,57 1% 172,859 1% % 176,143 1% 2% Total Expenditures 16,374,955 1% 16,488,96 1% 1% 17,361,738 1% 5% Amount per Pupil $4,338 $4,171-4% $4,34 4% 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 12,, 1,84,778 1,, 8,, 6,, 4,, 2,, 131,949 1,59, ,916 2,311,44 1,568,61 176, Summary of General Fund Expenditures by Function Operations & Maintenance 13% General Administration 5% Instructional Support 9% Student Support 1% Transportation 9% Other Costs 1% Instruction 62% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/213 9:37 AM Sumexpen.xlsx Page 2 of 24

9 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 93,542 23% 765,983 2% -18% 777,473 2% 2% Student Support 713,31 18% 643,658 17% -1% 653,313 17% 2% Instructional Support % % % % % General Administration % % % % % School Administration (Building) 1,76,257 42% 1,665,471 44% -2% 1,69,454 44% 2% Operations & Maintenance 71,32 17% 74,883 19% 6% 751,997 19% 2% Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 4,51,15 1% 3,815,995 1% -6% 3,873,237 1% 2% Amount per Pupil $1,73 $965-1% $968 % The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. Summary of Supplemental General Expenditures by Function 1,8, 1,69,454 1,6, 1,4, 1,2, 1,, 8, 6, 777, , , , 2, Summary of Supplemental General Fund Expenditures by Function Operations & Maintenance 19% Instruction 2% Student Support 17% School Administration (Building) 44% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/213 9:37 AM Sumexpen.xlsx Page 3 of 24

10 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 11,121,922 54% 11,261,854 55% 1% 11,582,251 55% 3% Student Support 787,426 4% 773,146 4% -2% 785,262 4% 2% Instructional Support 1,51,642 7% 1,383,657 7% -8% 1,59,947 7% 9% General Administration 82,991 4% 842,91 4% 3% 858,916 4% 2% School Administration (Building) 1,76,257 8% 1,665,471 8% -2% 1,69,454 8% 2% Operations & Maintenance 2,82,543 14% 2,861,985 14% 1% 3,63,41 14% 7% Transportation 1,495,267 7% 1,343,82 7% -1% 1,568,61 7% 17% Capital Improvements % % % % % Other Costs 172,57 1% 172,859 1% % 176,143 1% 2% Total Expenditures 2,426,15 1% 2,34,955 1% -1% 21,234,975 1% 5% Amount per Pupil $5,411 $5,137-5% $5,39 3% 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 12,, 11,582,251 1,, 8,, 6,, 4,, 2,, 785,262 1,59, ,916 1,69,454 3,63,41 1,568,61 176, Summary of General and Supplemental General Fund Expenditures by Function Transportation 7% Operations & Maintenance 14% School Administration (Building) 8% General Administration 4% Instructional Support 7% Student Support 4% Other Costs 1% Instruction 55% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/213 9:37 AM Sumexpen.xlsx Page 4 of 24

11 15,415 14,11 75, 518, ,13 558, ,557 31,62 494,48 566,72 583,82 619,415 4,34,428 4,973,67 5,497,289 USD# 345 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 4,34,428 76% 4,973,67 78% 16% 5,497,289 76% 11% Student Support 518,366 9% 489,13 8% -6% 558,337 8% 14% Instructional Support 15,415 % 14,11 % -9% 75, 1% 435% General Administration 282,557 5% 31,62 5% 7% 494,48 7% 64% School Administration (Building) % % % % % Operations & Maintenance % % % % % Transportation 566,72 1% 583,82 9% 3% 619,415 9% 6% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 5,686,838 1% 6,361,9 1% 12% 7,244,521 1% 14% Amount per Pupil $1,56 $1,69 7% $1,811 13% 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 6,, 5,, 4,, 3,, 2,, ,, Summary of Special Education Fund by Function General Administration 7% Transportation 8% Instructional Support 1% Student Support 8% Instruction 76% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/213 9:37 AM Sumexpen.xlsx Page 5 of 24

12 Instruction Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 1,191,38 1,495,871 3% 1,84,778 3% Federal Funds 471,84 437,729-7% 423,77-3% Supplemental General 93, ,983-18% 777,473 2% At Risk (4yr Old) 17,445 47,16 17% 42,5-1% At Risk (K-12) 2,99,276 2,273,22 8% 2,3, 1% Bilingual Education % 2, % Virtual Education % % Capital Outlay 446,14 273,418-39% 75, 174% Driver Education 35,429 59,183 67% 8, 35% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 7, % 74, % Special Education 4,34,428 4,973,67 16% 5,497,289 11% Cost of Living % % Vocational Education 678, ,411-31% 722,925 55% Gifts/Grants 3,69 5,81 57% 1, 1624% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 1,61,882 1,466,281-9% 1,664,229 14% Contingency Reserve % Text Book & Student Material 23,25 338,428 47% Activity Fund 359, ,225 % -1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 21,385,699 21,96,27 3% 23,257,236 6% Enrollment (FTE)* 3,775. 3,953. 5% 4,. 1% Amount per Pupil 5,665 5,555-2% 5,814 5% Adult Education % % Adult Supplemental Education % 5,221 % Tuition Reimbursement % % Special Education Coop % % TOTAL 21,385,699 21,96,27 3% 23,262,457 6% 23,5, 23,, 22,5, 22,, 21,5, 21,, 2,5, 2,, Instruction Expenditures 23,262,457 21,96,27 21,385, Instruction Expenditures 12,, 1,, 8,, 6,, 4,, 2,, 1,191,38 1,495,871 1,84,778 4,34,428 4,973,67 5,497,289 93, , , General Supplemental General Special Education NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/213 9:37 AM Sumexpen.xlsx Page 6 of 24

13 Student Support Expenditures (21) USD# 345 % % inc/ inc/ Actual Actual dec Budget dec General 74, ,488 74% 131,949 2% Federal Funds 13,34 13,534 1% 13,11-3% Supplemental General 713,31 643,658-1% 653,313 2% 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 26,3 26,3 % 26,3 % Summer School % % Special Education 518, ,13-6% 558,337 14% Cost of Living % % Vocational Education 17 % -1% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 146, ,298-9% 151,293 13% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,491,875 1,435,578-4% 1,534,293 7% Enrollment (FTE)* 3,775. 3,953. 5% 4,. 1% Amount per Pupil % 384 6% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,491,875 1,435,578-4% 1,534,293 7% Amount per Pupil $46 $387-5% $45 5% Student Support Expenditures 1,54, 1,534,293 1,52, 1,5, 1,491,875 1,48, 1,46, 1,44, 1,435,578 1,42, 1,4, 1,38, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/213 9:37 AM Sumexpen.xlsx Page 7 of 24

14 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 1,51,642 1,383,657-8% 1,59,947 9% Federal Funds 163, ,179-3% 11,525-3% 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 45,22 59,43 31% 67,286 14% Parent Education Program % % Summer School % % Special Education 15,415 14,11-9% 75, 435% Cost of Living % % Vocational Education 7,26 6,147-13% 11,5 87% Gifts/Grants 2,67 1,864 37% 22,157 14% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 97,629 88,866-9% 1,863 14% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,833,162 1,676,767-9% 1,897,278 13% Enrollment (FTE)* 3,775. 3,953. 5% 4,. 1% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,833,162 1,676,767-9% 1,897,278 13% Amount per Pupil $486 $424-13% $474 12% Instructional Support Expenditures 1,9, 1,85, 1,8, 1,75, 1,833,162 1,897,278 1,7, 1,676,767 1,65, 1,6, 1,55, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/213 9:37 AM Sumexpen.xlsx Page 8 of 24

15 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 82, ,91 3% 858,916 2% 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 282,557 31,62 7% 494,48 64% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 48,815 44,433-9% 5,431 13% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,152,363 1,188,396 3% 1,43,827 18% Enrollment (FTE)* 3,775. 3,953. 5% 4,. 1% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,152,363 1,188,396 3% 1,43,827 18% General Administration Expenditures 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, 1,152,363 1,188,396 1,43, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/213 9:37 AM Sumexpen.xlsx Page 9 of 24

16 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General 1,76,257 1,665,471-2% 1,69,454 2% 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 17, ,515-9% 176,51 14% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,877,19 1,82,986-3% 1,866,964 3% Enrollment (FTE)* 3,775. 3,953. 5% 4,. 1% Amount per Pupil % 467 1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,877,19 1,82,986-3% 1,866,964 3% School Administration Expenditures 1,88, 1,87, 1,86, 1,85, 1,84, 1,83, 1,82, 1,81, 1,8, 1,79, 1,877,19 1,866,964 1,82, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/213 9:37 AM Sumexpen.xlsx Page 1 of 24

17 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 2,119,223 2,121,12 % 2,311,44 9% Federal Funds % % Supplemental General 71,32 74,883 6% 751,997 2% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 7,925 % 1, 1162% Driver Training 1,937 2,172 12% -1% Declining Enrollment % % Extraordinary School Program % % Food Service 71,851 71,851 % 71,851 % 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 146, ,298-9% 151,293 13% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 3,4,774 3,77,231 1% 3,386,545 1% Enrollment (FTE)* 3,775. 3,953. 5% 4,. 1% Amount per Pupil % 847 9% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 3,4,774 3,77,231 1% 3,386,545 1% Operations and Maintenance Expenditures 3,4, 3,386,545 3,3, 3,2, 3,1, 3,4,774 3,77,231 3,, 2,9, 2,8, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/213 9:37 AM Sumexpen.xlsx Page 11 of 24

18 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 1,495,267 1,343,82-1% 1,568,61 17% Federal Funds % % Supplemental General % % At Risk (4yr Old) 62,555 72,894 17% 77,5 6% At Risk (K-12) % -1% Bilingual Education % % Virtual Education % % Capital Outlay 11, , % 25, -9% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 566,72 583,82 3% 619,415 6% Cost of Living % % Vocational Education 5,66 % -1% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 122,36 111,82-9% 126,78 13% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,258,39 2,355,478 4% 2,416,594 3% Enrollment (FTE)* 3,775. 3,953. 5% 4,. 1% Amount per Pupil % 64 1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,258,39 2,355,478 4% 2,416,594 3% Transportation Expenditures 2,45, 2,416,594 2,4, 2,35, 2,355,478 2,3, 2,25, 2,258,39 2,2, 2,15, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/213 9:37 AM Sumexpen.xlsx Page 12 of 24

19 Food Services Expenditures (31) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 1,585,264 1,686,995 6% 1,868,899 11% 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 73,223 66,649-9% 75,647 14% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,658,487 1,753,644 6% 1,944,546 11% Enrollment (FTE)* 3,775. 3,953. 5% 4,. 1% Amount per Pupil % 486 1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,658,487 1,753,644 6% 1,944,546 11% Food Service Expenditures 1,95, 1,9, 1,85, 1,8, 1,75, 1,7, 1,65, 1,6, 1,55, 1,5, 1,944,546 1,753,644 1,658, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/213 9:37 AM Sumexpen.xlsx Page 13 of 24

20 Other Costs (25 & 29: Other Supplemental Services) (33: Community Services Operations) % % inc/ inc/ Actual Actual dec Budget dec General 172,57 172,859 % 176,143 2% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 8,75-1% % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants 1,472 % -1% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 24,47 22,216-9% 25,215 13% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 25, ,547-4% 21,358 2% Enrollment (FTE)* 3,775. 3,953. 5% 4,. 1% Amount per Pupil % 5 1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 25, ,547-4% 21,358 2% Other Costs 26, 25,214 24, 22, 21,358 2, 198, 196, , 194, 192, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/213 9:37 AM Sumexpen.xlsx Page 14 of 24

21 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 45, ,892-53% 1,595,87 646% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % 1,74 % Temporary Note % % SUBTOTAL 45, ,892-53% 1,65, % Enrollment (FTE)* 3,775. 3,953. 5% 4,. 1% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 45, ,892-53% 1,65, % Capital Improvements (4) 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, 1,65,881 45, , NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/213 9:37 AM Sumexpen.xlsx Page 15 of 24

22 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 572,491 57,155 % 529,193-7% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 2,284,412 2,343,513 3% 3,822,466 63% Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,856,93 2,913,668 2% 4,351,659 49% Enrollment (FTE)* 3,775. 3,953. 5% 4,. 1% Amount per Pupil % 1,88 48% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,856,93 2,913,668 2% 4,351,659 49% Deb Services (51) 4,5, 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, 2,856,93 2,913,668 4,351, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/213 9:37 AM Sumexpen.xlsx Page 16 of 24

23 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 4,47,17 4,961,249 13% 4,5, -9% Federal Funds % % Supplemental General 2,986,196 3,45,35 14% 3,517,751 3% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay Driver Training % 5, % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % % Text Book & Student Material % % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 7,393,33 8,366,284 13% 8,67,751-4% Enrollment (FTE)* 3,775. 3,953. 5% 4,. 1% Amount per Pupil 1,958 2,116 8% 2,17-5% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 7,393,33 8,366,284 13% 8,67,751-4% Transfers (52) 8,4, 8,2, 8,, 7,8, 8,366,284 8,67,751 7,6, 7,4, 7,393,33 7,2, 7,, 6,8, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/213 9:37 AM Sumexpen.xlsx Page 17 of 24

24 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 211 July 1, 212 July 1, 213 General 234 Federal Funds -78,45-15,246-62,667 Supplemental General 192,72 442,18 411,387 At Risk (4yr Old) At Risk (K-12) Bilingual Education Virtual Education Capital Outlay 1,782,62 1,738,577 2,454,372 Driver Training 85, ,522 13,857 Declining Enrollment Extraordinary School Program Food Service 384,66 397,458 31,17 Professional Development 7,677 7,973 7,38 Parent Education Program Summer School 36,6 38,477 54,335 Special Education 2,887,393 2,561,86 2,517,229 Cost of Living Vocational Education Gifts/Grants 93,65 98,575 17,157 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve Text Book & Student Material 36, , ,445 Activity Fund 1,254 13,147 17,245 Bond and Interest #1 1,729,614 1,877,21 1,898,875 Bond and Interest #2 No Fund Warrant Special Assessment 1,74 1,74 1,74 Temporary Note SUBTOTAL 7,592,222 7,799,78 8,562,859 Enrollment (FTE)* 3,775. 3,953. 4,. Amount per Pupil 2,11 1,973 2,141 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 7,592,443 7,799,929 8,563,8 Unencumbered Cash Balances by Fund 9,, 8,, 7,, 6,, 5,, 4,, 3,, 2,, 1,, 7,592,443 7,799,929 8,563,8 July 1, 211 July 1, 212 July 1, 213 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/213 9:37 AM Sumexpen.xlsx Page 18 of 24

25 Reserve Funds Unencumbered Cash Balance USD# 345 July 1, 211 July 1, 212 July 1, 213 Special Reserve TOTAL OTHER Amount per Pupil $ $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July 1, 211 July 1, 212 July 1, 213 *School districts are authorized by law to self insure rather than purchase insurance for the following categories: Worker's Comp, Health Insurance, Life Insurance, Property and Casualty (Risk Management) and Disability Income Insurance. Monies are placed in the Self Insured Fund to pay for claims which may arise from the categories listed above. 9/12/213 9:37 AM Sumexpen.xlsx Page 19 of 24

26 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 3,527. 3, % 3, % 3,79.3 1% 3,785. 2% Enrollment (FTE)** 3,62. 3,73. 3% 3,775. 1% 3,953. 5% 4,. 1% Number of Students - Free Meals % 922 2% 1,24 11% 1,5 3% Number of Students - Reduced Meals % % % 35 5% FTE Enrollment for Budget Authority Enrollment (FTE)** Used for Calculating "Amount per Pupil" Low Income Students Free Meals Reduced Meals *FTE for state aid and budget authority purposes for general fund (excludes 4 yr old at-risk). ** FTE includes 9/2 enrollment used for state aid purposes and adding the additional FTE for preschool programs, headstart, and all-day kindergarten. For example, preschool students attending half days on September 2th would be counted as.5 FTE. Kindergarten students attending full time every day would be counted as 1. FTE. 9/12/213 9:37 AM Sumexpen.xlsx Page 2 of 24

27 Miscellaneous Information Mill Rates by Fund USD# Actual Actual Budget General Supplemental General Adult Education... Capital Outlay Declining Enrollment... Cost of Living... Special Liability... School Retirement... Extraordinary Growth Facilities... Bond and Interest # Bond and Interest #2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission... Rec Comm Employee Bnfts... TOTAL OTHER... Total USD Mill Rates Capital Outlay 6% Miscellaneous Information Mill Rates by Fund (Total USD) Bond and Interest #1 25% Supplemental General 32% General 37% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond and Interest #1 Bond and Interest #2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/12/213 9:37 AM Sumexpen.xlsx Page 21 of 24

28 Other Information USD# Actual Actual Budget Assessed Valuation $219,41,937 $221,824,396 $224,431,581 Bonded Indebtedness $17,341,319 $16,31,11 $66,849,417 Assessed Valuation $225,, $224,, $223,, $222,, $221,, $22,, $219,, $218,, $217,, $216,, $224,431,581 $221,824,396 $219,41, Bonded Indebtedness $7,, $66,849,417 $6,, $5,, $4,, $3,, $2,, $17,341,319 $16,31,11 $1,, $ /12/213 9:37 AM Sumexpen.xlsx Page 22 of 24

29 USD 345 Sources of Revenue and Proposed Budget for Estimated Sources of Revenue Estimated Amount July 1, 213 State Federal Local July 1, 214 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 21,861,738 17,881,437 5, 3,93,31 XXXXXXXX Supplemental General 7,39, ,387 2,663,993 4,315,68 XXXXXXXX Adult Education At Risk (4yr Old) 12, 12, Adult Supplemental Education 5, , At Risk (K-12) 2,3, 2,3, Bilingual Education 2, 2, Virtual Education Capital Outlay 3,, 2,454, ,25 339,397 Driver Training 13, 13,857 3,3 4, 71,157 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 1,94,75 31,17 18, , ,549 Professional Development 67,286 7,38 6, 94 Parent Education Program 26,3 26,3 Summer School 74,335 54,335 2, Special Education 7,244,521 2,517,229 75, 1, 4,811, ,159 Vocational Education 734,425 9,425 25, 7, Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 122,157 17,157 15, Textbook & Student Materials Revolving 616,445 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 2,521,559 2,521,559 XXXXXXXXX Contingency Reserve XXXXXXXXX Activity Funds 17,245 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 3,822,466 1,898,875 1,184,964 3,54,699 2,766,72 Bond and Interest #2 No Fund Warrant Special Assessment 1, Temporary Note Coop Special Education Federal Funds 547,333-62,667 xxxxxxxxxxx 61, xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 51,939,153 8,563,8 24,39,936 2,174,773 1, 8,67,751 13,558,182 4,2,879 Less Transfers 8,67,751 TOTAL Budget Expenditures $43,871,42 Sources of Revenue - - State, Federal, Local State Revenues 22,349,141 22,93,995 24,39,936 Federal Revenues 2,222,811 2,275,155 2,174,773 Local Revenues 21,216,69 22,542,742 21,635,933 Total Revenues 45,788,561 47,721,892 48,12,642 Revenues Per Pupil 12,129 12,72 12,3

30 Intentionally left blank