SOUTH CENTRAL USD 300

Transcription

1 SOUTH CENTRAL USD 3

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

3 27-28 Budget General Information USD #:3 Introduction USD #3 continues to meet the challenges that face school districts all across the state: declining enrollment, statewide finance concerns, increased health insurance costs and aging facilities. As a result of these challenges, USD #3, over the last five years has restructured the district in the following ways; reduced administrative staff by two (2), ( we now have one elementary/middle school principal and a high school principal/superintendent), certified positions by fifteen (5), and classified staff by seven (7), the district, as a result of the restructuring now includes one high school, in Coldwater, and one pre-k-5 elementary with one attached 6-8 middle school in Protection. Board Members Mark Lohrding, President Dave Brass, Vice President Susan Jarnagin Chet Mendenhall Wanda Booth Cindy Hackney Dave Webb Protection, KS Wilmore, KS Protection, KS Coldwater, KS Coldwater, KS Wilmore, KS Protection, KS Key Staff Superintendent: Michael Baldwin Superintendent Principals: Michael Baldwin High School Principal Matt Jellison Elementary/Middle School Principal Business Office Staff: Linda Basnett Board Clerk Norine Fry Board Treasurer Curriculum & Staff: Ben Horyna High School Counselor Diane Brass Elementary/Middle School Counselor Other Key Contacts: Angyel Beer High School Secretary Staci Sherer Elementary /Middle School Secretary Jim Blundell Head of Maintenance The District s Accomplishments and Challenges Accomplishments: The district has incorporated a district wide Accelerated Reader program K-2 into its daily curriculum, as well as a required reading strategies and math strategies class for high school students who are experiencing difficulty performing in reading and math at grade level. Each year we continue to align a curriculum area, K-2, with state and national standards. Over the last five years the SCHS th grade has reached the Level of Excellence in Math and one year in Science. The SCHS th grade reached the Level of Excellence in Reading for two years and in Social Studies one year as measured on the Kansas State Assessments. This accomplishment is a reflection of our District s comprehensive curriculum and the overall effectiveness of our entire instructional staff. Finally, USD #3 will move to a research based

4 professional development in service program. This program will parallel our school improvement plan and our specific target areas of reading and math K-2. USD # 3 has provided capital outlay funds necessary to replace mortar and tuck pointing at the Protection High School during the school year. The District received a Kansas State Historical Society grant for $9, in 26 to assist in the replacement of old (circa 95) metal windows in the Protection High School. Challenges: USD #3 will continue to face the challenge of declining enrollment, the statewide school finance concern, the need to keep the facilities and transportation fleet in good condition, and finally, the challenge to hire and keep quality staff. 2

5 Supplemental Information for the Following Tables. Summary of Total Expenditures by Function (All Funds) Enter any extra explanation here regarding this table/chart as it appears in the Sumexpen.xls file. Do the same for each item following. 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 () 7. Student and al Support Expenditures (2 & 22) 8. General Administration Expenditures (23) 9. School Administration Expenditures (24). Operations and Maintenance Expenditures (26). (25 & 29: Other Supplemental Services) (3: Non- Services) 2. Capital Improvements (4) 3. Debt Services (5) 4. Miscellaneous Information Unencumbered Cash Balance by Fund 5. Reserve Funds Unencumbered Cash Balance 6. Other Information - FTE 7. Miscellaneous Information Mill Rates by Fund 8. 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-2 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# 3 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec,954,856 5% 2,4, 55% % 2,774,75 6% 3% Student & al Support 247,345 6% 246,65 6% % 377,67 8% 53% General Administration 27,42 6% 69,364 4% -22% 8,4 4% 7% School Administration (Building) 73,689 5% 59,759 4% -8% 6,9 3% % Operations & Maintenance 462,64 2% 5,87 3% 8% 453,2 % -9% Capital Improvements 254,9 7% 76,34 2% -7% 2,4 % -72% Debt Services % % % % % 497,534 3% 568,363 5% 4% 636,767 4% 2% Total Expenditures 3,87,638 % 3,86,72 % % 4,63,99 % 9% Amount per Pupil $,644 $,89 % $4,79 9% The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K- 2), Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Vocational Education, Professional Development, Bond & Interest #, 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 +-% due to rounding used. Pie graph percentages may differ from charts for this reason also. Further definition of what goes into each category: - Operations & Maintenance - 26 Student & al Support - 2 & 22-25, 29 and 3 and all others not included elsewhere General Administration - 23 Capital Improvements - 4 School Administration (Building) - 24 Debt Services - 5 Transfers ,, Summary of Total Expenditures By Function (All Funds) 2,5, 2,,,5, ,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Summary of Total Expenditures By Function (All Funds) Operations & Maintenance % School Administration (Building) 3% General Administration 4% Student & al Support 8% 4% 6% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 9/2/27 2: PM Sumexpen.xls Page of 9

8 USD# 3 Summary of General Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec,358,65 63%,392,97 63% 3%,4,24 62% % Student & al Support 74,837 8% 23,292 % 22% 227,8 % 7% General Administration 2,354 % 45,92 7% -3% 56,2 7% 7% School Administration (Building) 58,55 7% 45,733 7% -8% 54,9 7% 6% Operations & Maintenance %,936 % % % -% Capital Improvements % % % % % 24,74 % 297,99 4% 24% 332,567 5% 2% Total Expenditures 2,42,5 % 2,26,779 % 3% 2,272,59 % 3% Amount per Pupil $6,552 $6,749 3% $6,95 3% The Summary of General Fund Expenditures chart information comes from pages 6-3 and only uses the 'General Fund' line items. Summary of General Fund Expenditures by Function,6,,4,,2,,, 8, , 4, 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General Fund Expenditures by Function School Administration (Building) 7% General Administration 7% 5% Student & al Support % 6% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/2/27 2: PM Sumexpen.xls Page 2 of 9

9 USD# 3 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 52,79 % % -% 46,628 9% % Student & al Support % % % % % General Administration 4,94 % 7,579 4% 256% 2, 4% 4% School Administration (Building),872 2% % -% % % Operations & Maintenance 442,246 86% 46,63 96% -8% 443,7 87% 9% Capital Improvements % % % % % % % % % % Total Expenditures 5,848 % 423,742 % -7% 5,328 % 2% Amount per Pupil $,565 $,296-7% $,56 2% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-3 and only uses the 'Supplemental General Fund' line items. Summary of Supplemental General Fund Expenditures by Function 5, 45, 4, 35, 3, , 2, 5,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Supplemental General Fund Expenditures by Function Operations & Maintenance 87% 9% General Administration 4% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/2/27 2: PM Sumexpen.xls Page 3 of 9

10 USD# 3 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec,4,855 53%,392,97 53% -%,447,752 52% 4% Student & al Support 74,837 7% 23,292 8% 22% 227,8 8% 7% General Administration 25,294 8% 63,499 6% -24% 76,2 6% 8% School Administration (Building) 7,387 6% 45,733 6% -4% 54,9 6% 6% Operations & Maintenance 442,246 7% 47,99 6% -6% 443,7 6% 6% Capital Improvements % % % % % 24,74 9% 297,99 % 24% 332,567 2% 2% Total Expenditures 2,654,359 % 2,63,52 % -% 2,782,99 % 6% Amount per Pupil $8,7 $8,44 -% $8,5 6% The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-3 and adds together the 'General Fund' and 'Supplemental General Fund' line items. Summary of General and Supplemental General Fund Expenditures by Function,6,,4,,2, ,, 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 2% Operations & Maintenance 6% School Administration (Building) 6% General Administration 6% Student & al Support 8% 52% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/2/27 2: PM Sumexpen.xls Page 4 of 9

11 USD# 3 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 338,364 92% 399,533 94% 8% 576,537 94% 44% Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % 27,59 8% 25,267 6% -8% 37, 6% 46% Total Expenditures 365,954 % 424,8 % 6% 63,537 % 44% Amount per Pupil $,9 $,299 6% $,876 44% The Summary of Special Education Fund Expenditures chart information comes from pages 6-3 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 7, 6, 5, 4, 3, ,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Special Education Fund by Function 6% 94% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/2/27 2: PM Sumexpen.xls Page 5 of 9

12 USD# 3 Expenditures () % % inc/ inc/ Actual Actual dec Budget dec General,358,65,392,97 3%,4,24 % Federal Funds 75,97 83,928 % 89,237 6% Supplemental General 52,79 -% 46,628 % At Risk (4yr Old) % % At Risk (K-2) 3,845 98,45 6% 6, 63% Bilingual Education % % Capital Outlay , % 345, 57% Driver Education % 4,7 66% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 338, ,533 8% 576,537 44% Cost of Living % Vocational Education 44,277 46,68 5% 52,2 2% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 67,593 73,465 9% 99,378 35% Contingency Reserve % Text Book & Student Material 2,623 5,788 52% Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL,954,856 2,4, % 2,774,75 3% Enrollment (FTE)* % 327. % Amount per Pupil 5,978 6,548 % 8,484 3% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL,954,856 2,4, % 2,774,75 3% 3,, Expenditures 2,5, 2,,,5,,, 5, Expenditures,6,,4,,2,,, 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. 9/2/27 2: PM Sumexpen.xls Page 6 of 9

13 USD# 3 Student and al Support Expenditures (2 & 22) % % inc/ inc/ Actual Actual dec Budget dec General 74,837 23,292 22% 227,8 7% Federal Funds 26 -% % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) 45,327 -% % Bilingual Education % % Capital Outlay % 7,867 % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 24,39 3,4 23% 38, 26% 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 2,584 3,282 27% 3,4 4% Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 247, ,65 % 377,67 53% Enrollment (FTE)* % 327. % Amount per Pupil %,53 53% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 247, ,65 % 377,67 53% Amount per Pupil $85 $785-2% $,2 53% Student and al Support Expenditures 4, 35, 3, 25, 2, 5,, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/2/27 2: PM Sumexpen.xls Page 7 of 9

14 USD# 3 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 2,354 45,92-3% 56,2 7% Federal Funds % % Supplemental General 4,94 7, % 2, 4% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Capital Outlay 475 3, % 2, -46% 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,65 2,76 32% 2,2 % Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 27,42 69,364-22% 8,4 7% Enrollment (FTE)* % 327. % Amount per Pupil % 552 7% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 27,42 69,364-22% 8,4 7% 25, General Administration Expenditures 2, 5,, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/2/27 2: PM Sumexpen.xls Page 8 of 9

15 USD# 3 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 58,55 45,733-8% 54,9 6% Federal Funds % % Supplemental General,872 -% % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Capital Outlay,386 % 2, -8% 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 3,32 3,64 % 4, % Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 73,689 59,759-8% 6,9 % Enrollment (FTE)* % 327. % Amount per Pupil % 492 % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 73,689 59,759-8% 6,9 % School Administration Expenditures 2, 8, 6, 4, 2,, 8, 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/2/27 2: PM Sumexpen.xls Page 9 of 9

16 USD# 3 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General,936 % -% Federal Funds % % Supplemental General 442,246 46,63-8% 443,7 9% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Capital Outlay,725 74,9 539% -% Driver Training 3 -% % Declining Enrollment % % Extraordinary School Program % % Food Service 4,374 3,627-7% 4,5 24% 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 4,28 4,55 % 5, % Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 462,64 5,87 8% 453,2-9% Enrollment (FTE)* % 327. % Amount per Pupil,45,53 8%,386-9% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 462,64 5,87 8% 453,2-9% 6, Operations and Maintenance Expenditures 5, 4, 3, 2,, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/2/27 2: PM Sumexpen.xls Page of 9

17 USD# 3 (25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % inc/ inc/ Actual Actual dec Budget dec General 24,74 297,99 24% 332,567 2% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Capital Outlay 9,47,64 23% 5, 29% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 26,43 229,862 6% 248,2 8% Professional Development % % Parent Education Program % % Summer School % % Special Education 27,59 25,267-8% 37, 46% Cost of Living % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 3,33 3,639 % 4, % Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 497, ,363 4% 636,767 2% Enrollment (FTE)* % 327. % Amount per Pupil,522,738 4%,947 2% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 497, ,363 4% 636,767 2% 7, 6, 5, 4, 3, 2,, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/2/27 2: PM Sumexpen.xls Page of 9

18 USD# 3 Capital Improvements Expenditures (4) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Capital Outlay 254,9 76,34-7% 2,4-72% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 254,9 76,34-7% 2,4-72% Enrollment (FTE)* % 327. % Amount per Pupil % 65-72% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 254,9 76,34-7% 2,4-72% Capital Improvements (4) 3, 25, 2, 5,, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/2/27 2: PM Sumexpen.xls Page 2 of 9

19 Debt Services Expenditures (5) USD# 3 % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* % 327. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Debt Services (5) NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/2/27 2: PM Sumexpen.xls Page 3 of 9

20 Transfers (52) USD# 3 % % inc/ inc/ Actual Actual dec Budget dec General 376,356 43,896 % 5,837 2% Federal Funds % % Supplemental General 68,247 24,3 43% 322, 34% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Capital Outlay Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 544,63 654,26 2% 823,837 26% Enrollment (FTE)* % 327. % Amount per Pupil,665 2, 2% 2,59 26% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 544,63 654,26 2% 823,837 26% Transfers (52) 9, 8, 7, 6, 5, 4, 3, 2,, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/2/27 2: PM Sumexpen.xls Page 4 of 9

21 USD# 3 Miscellaneous Information Unencumbered Cash Balance by Fund July, 25 July, 26 July, 27 General 3,635 3,959,43 Federal Funds 597 2,237 Supplemental General 48,22,86 42,446 At Risk (4yr Old) At Risk (K-2) Bilingual Education Capital Outlay 273,4 98, ,28 Driver Training,53,988,9 Declining Enrollment Extraordinary School Program Food Service 59,754 56,93 59,35 Professional Development 9,96 8,246,925 Parent Education Program Summer School Special Education 65,877 62,823 8,28 Cost of Living Vocational Education Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 92,3 92,3 Text Book & Student Material 7,87 25,74 Bond & Interest Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 8,7 652,2 64,762 Enrollment (FTE)* Amount per Pupil 2,447,995,963 Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL 8,7 652,2 64,762 Unencumbered Cash Balances by Fund 9, 8, 7, 6, 5, 4, 3, 2,, July, 25 July, 26 July, 27 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/2/27 2: PM Sumexpen.xls Page 5 of 9

22 Reserve Funds Unencumbered Cash Balance USD# 3 July, 25 July, 26 Special Reserve TOTAL OTHER Amount per Pupil $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July, 25 July, 26 *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. 9/2/27 2: PM Sumexpen.xls Page 6 of 9

23 USD# 3 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % 37.4 % 34. 2% 34. % Enrollment (FTE)** % % 327. % 327. % Number of Students - Free Meals % 72-3% 77 7% 77 % Number of Students - Reduced Meals % 57 46% 47-8% 8 7% 35. Enrollment (FTE)* for Budget Authority Enrollment (FTE)** Used for Calculating "Amount Per Pupil" Low Income Students Free Meals Reduced Meals *FTE for state aid and budget authority purposes for general fund (excludes 4 yr old at-risk). ** FTE includes 9/2 enrollment used for state aid purposes and adding the additional FTE for preschool programs, headstart, and all-day kindergarten. For example, preschool students attending half days on September 2th would be counted as.5 FTE. Kindergarten students attending full time every day would be counted as. FTE. 9/2/27 2: PM Sumexpen.xls Page 7 of 9

24 Miscellaneous Information Mill Rates by Fund USD# Actual Actual Budget General Supplemental General Adult Education... Capital Outlay Declining Enrollment... Cost of Living.. Special Liability... School Retirement... Extraordinary Growth Facilities... Bond & Interest... Bond & Interest 2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission Recreation Commission Employee Benefit... TOTAL OTHER Total USD Mill Rates Miscellaneous Information Mill Rates by Fund (Total USD) Supplemental General 36% Capital Outlay % General 53% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond & Interest Bond & Interest 2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/2/27 2: PM Sumexpen.xls Page 8 of 9

25 Other Information USD# Actual Actual Budget Assessed Valuation $46,85,68 $56,32,56 $55,42,83 Bonded Indebtedness $38,22 $5,7 $7, Assessed Valuation $6,, $5,, $4,, $3,, $2,, $,, $ Bonded Indebtedness $6, $4, $2, $, $8, $6, $4, $2, $ /2/27 2: PM Sumexpen.xls Page 9 of 9