Central Heights USD #288

Transcription

1 Central Heights USD #288

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

3 Budget General Information USD #: 288. Introduction Central Heights USD #288 is the heart of Franklin County surrounded by West Franklin on the west, Ottawa on the north, and Wellsville on the east. Board Members Keith Brock-Board President Jack Davis Board Vice President Angie Wiederholt Member Rick Pryor Member Kathy Sheldon Member Kevin Tooley Member Shawn Cardin Member All seven board members can be contacted by using the first initial of their first name followed by their full last name followed Key Staff Superintendent: James White High School Principal: Tom Horstick Middle School Principal: Buddy Welch Elementary Principal: Ann Collins Business Office Staff: Dawn Burns Clerk of the Board Human Relations: Terrie Titus Board Treasurer Curriculum & Instruction Staff: Linda Thurston Curriculum Director Technology: Bob Stegner Technology Director Buildings and Grounds: Kenny Teter Facilities Director Transportation: Kyle Matile---Transportation Director The District s Accomplishments and Challenges Accomplishments: District test scores, graduation rate and parental involvement continue to be very strong. Challenges: The district continues to see enrollment decline, health insurance premiums increase and state funding reduced. 1

4 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. 2

5 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 3

6 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 4,289,195 59% 4,225,35 58% -1% 4,345,262 58% 3% Student Support Services 318,797 4% 325,452 4% 2% 311,335 4% -4% Instructional Support Services 135,269 2% 12,918 2% -11% 12,997 2% % General Administration 321,678 4% 369,183 5% 15% 367,275 5% -1% School Administration (Building) 445,287 6% 483,94 7% 9% 487,87 7% 1% Operations & Maintenance 81,738 11% 73,657 1% -1% 621,87 8% -15% Transportation 23,531 3% 344,25 5% 49% 327,51 4% -5% Food Services 438,47 6% 445,293 6% 2% 448,777 6% 1% Capital Improvements 23,241 % 21,192 % -9% 5, 1% 136% Debt Services 275,8 4% 255,592 3% -7% 315,61 4% 23% Other Costs % % % 5, 1% % Total Expenditures* 7,288,214 1% 7,321,557 1% % 7,445,75 1% 2% Amount per Pupil $12,523 $12,49-1% $12,837 3% Current Expenditures** 6,951,334 1% 6,82,693 1% -2% 6,88,14 1% 1% Amount per Pupil $11,944 $11,56-3% $11,862 3% Percent of Expenditures Instruction*** (Total Expenditures) 4,276,83 59% 4,169,514 57% -2% 4,245,262 57% % Instruction*** (Current Expenditures) 4,276,83 62% 4,169,514 61% -1% 4,245,262 62% 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 ,5, 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, Summary of Total Expenditures by Function (All Funds) 4,345, , , ,87 621,87 327,51 448, ,61 12,997 5, 5, Food Services 6% Transportation 4% Operations & Maintenance 8% School Administration (Building) General Administration 7% 5% Instructional Support 2% Student Support Services 4% Summary of Total Expenditures by Function Debt Services Capital 4% Improvements Other Costs 1% 1% Instruction 58% Instruction Student Support Services Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/11/213 9:9 AM Sumexpen.xlsx Page 1 of 24

7 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,187,25 56% 1,92,148 49% -13% 1,886,15 49% -1% Student Support 22,967 5% 286,497 7% 41% 288,91 8% 1% Instructional Support 125,376 3% 115,143 3% -8% 114,5 3% -1% General Administration 225,787 6% 253,163 7% 12% 253,45 7% % School Administration (Building) 41,473 1% 465,795 12% 16% 465,6 12% % Operations & Maintenance 625,463 16% 547,811 14% -12% 552,3 14% 1% Transportation 157,52 4% 32,239 8% 92% 288, 7% -5% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 3,925,836 1% 3,872,796 1% -1% 3,848,91 1% -1% Amount per Pupil $6,745 $6,564-3% $6,636 1% The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. 2,5, Summary of General Fund Expenditures 2,, 1,886,15 1,5, 1,, 5, 288,91 114,5 253,45 465,6 552,3 288, Summary of General Fund Expenditures by Function Operations & Maintenance 14% School Administration (Building) 12% General Administration 7% Instructional Support 3% Transportation 7% Student Support 8% Instruction 49% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/11/213 9:9 AM Sumexpen.xlsx Page 2 of 24

8 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 18,538 37% 24,91 68% 33% 267, 7% 11% Student Support 5,392 1% % -1% % % Instructional Support % % % % % General Administration 79,43 16% 16,396 3% 34% 13, 27% -3% School Administration (Building) 14,136 3% 823 % -94% 2, 1% 143% Operations & Maintenance 159,421 33% 6,5 2% -96% 1, 3% 65% Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 483,89 1% 353,36 1% -27% 382, 1% 8% Amount per Pupil $831 $599-28% $659 1% 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 3, 267, 25, 2, 15, 1, 13, , 2, 1, Summary of Supplemental General Fund Expenditures by Function General Administration 27% Operations & Maintenance 3% Instruction 7% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/11/213 9:9 AM Sumexpen.xlsx Page 3 of 24

9 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,367,788 54% 2,142,239 51% -1% 2,153,15 51% 1% Student Support 253,359 6% 286,497 7% 13% 288,91 7% 1% Instructional Support 125,376 3% 115,143 3% -8% 114,5 3% -1% General Administration 35,19 7% 359,559 9% 18% 356,45 8% -1% School Administration (Building) 415,69 9% 466,618 11% 12% 467,6 11% % Operations & Maintenance 784,884 18% 553,861 13% -29% 562,3 13% 2% Transportation 157,52 4% 32,239 7% 92% 288, 7% -5% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 4,49,726 1% 4,226,156 1% -4% 4,23,91 1% % Amount per Pupil $7,577 $7,163-5% $7,295 2% 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, 2,153,15 2,, 1,5, 1,, 5, 288,91 114,5 356,45 467,6 562,3 288, Summary of General and Supplemental General Fund Expenditures by Function Transportation 7% Operations & Maintenance 13% School Administration (Building) 11% Instruction 51% Instruction Student Support Instructional Support General Administration General Administration 8% Instructional Support 3% Student Support 7% School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/11/213 9:9 AM Sumexpen.xlsx Page 4 of 24

10 51,997 38,745 36,8 689, , ,98 USD# 288 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 689,932 93% 568,228 94% -18% 641,98 95% 13% Student Support % % % % % Instructional Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Transportation 51,997 7% 38,745 6% -25% 36,8 5% -7% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 741,929 1% 66,973 1% -18% 677,988 1% 12% Amount per Pupil $1,275 $1,29-19% $1,169 14% 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 7, 6, 5, 4, 3, 2, , Summary of Special Education Fund by Function Transportation 5% Instruction Student Support Instructional Support Instruction 95% General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/11/213 9:9 AM Sumexpen.xlsx Page 5 of 24

11 Instruction Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 2,187,25 1,92,148-13% 1,886,15-1% Federal Funds 178,82 17,83-4% 156,377-8% Supplemental General 18,538 24,91 33% 267, 11% At Risk (4yr Old) 55,294 5,691-8% 59,718 18% At Risk (K-12) 373, ,963 68% 629,94 % Bilingual Education % % Virtual Education % % Capital Outlay 12,365 55, % 1, 79% Driver Education 13,478 13,89-3% 13,112 % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 689, ,228-18% 641,98 13% Cost of Living % % Vocational Education 329,62 324,539-2% 327,2 1% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 22, ,554 7% 264,73 12% Contingency Reserve 6,21 % Text Book & Student Material 8,356 5,348-36% Activity Fund 39,267 24,823-37% -1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 4,289,195 4,225,35-1% 4,345,262 3% Enrollment (FTE)* % % Amount per Pupil 7,37 7,162-3% 7,492 5% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 4,289,195 4,225,35-1% 4,345,262 3% 4,36, 4,34, 4,32, 4,3, 4,28, 4,26, 4,24, 4,22, 4,2, 4,18, 4,16, Instruction Expenditures 4,345,262 4,289,195 4,225, Instruction Expenditures 2,5, 2,, 1,5, 1,, 5, 2,187,25 1,92,148 1,886,15 689, , ,98 18,538 24,91 267, 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. 9/11/213 9:9 AM Sumexpen.xlsx Page 6 of 24

12 Student Support Expenditures (21) USD# 288 % % inc/ inc/ Actual Actual dec Budget dec General 22, ,497 41% 288,91 1% Federal Funds % % Supplemental General 5,392-1% % At Risk (4yr Old) % % At Risk (K-12) 6,989 15, % -1% Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program 6,585 6,585 % 6,6 % Summer School % % Special Education % % Cost of Living % % Vocational Education 7,57 % 5, -34% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 16,488 9,623-42% 1,825 12% Contingency Reserve 35,376-1% Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 318, ,452 2% 311,335-4% Enrollment (FTE)* % % Amount per Pupil % 537-3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 318, ,452 2% 311,335-4% Amount per Pupil $567 $612 8% $574-6% Student Support Expenditures 33, 325, 32, 318, , , 311,335 31, 35, 3, 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. 9/11/213 9:9 AM Sumexpen.xlsx Page 7 of 24

13 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 125, ,143-8% 114,5-1% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 9,893 5,775-42% 6,497 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 135,269 12,918-11% 12,997 % Enrollment (FTE)* % % Amount per Pupil % 29 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 135,269 12,918-11% 12,997 % Amount per Pupil $232 $25-12% $29 2% Instructional Support Expenditures 14, 135, 135,269 13, 125, 12, 12,918 12, , 11, 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. 9/11/213 9:9 AM Sumexpen.xlsx Page 8 of 24

14 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 225, ,163 12% 253,45 % Federal Funds % % Supplemental General 79,43 16,396 34% 13, -3% 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 16,488 9,624-42% 1,825 12% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 321, ,183 15% 367,275-1% Enrollment (FTE)* % % Amount per Pupil % 633 1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 321, ,183 15% 367,275-1% General Administration Expenditures 37, 36, 35, 34, 369, ,275 33, 32, 321,678 31, 3, 29, 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. 9/11/213 9:9 AM Sumexpen.xlsx Page 9 of 24

15 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 41, ,795 16% 465,6 % Federal Funds % % Supplemental General 14, % 2, 143% 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 29,678 17,322-42% 19,487 12% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 445, ,94 9% 487,87 1% Enrollment (FTE)* % % Amount per Pupil % 84 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 445, ,94 9% 487,87 1% School Administration Expenditures 49, 48, 47, 46, 483,94 487,87 45, 445,287 44, 43, 42, 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. 9/11/213 9:9 AM Sumexpen.xlsx Page 1 of 24

16 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 625, ,811-12% 552,3 1% Federal Funds % % Supplemental General 159,421 6,5-96% 1, 65% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 1,86 168, % 5, -7% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 818-1% % 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 14,23 8,57-4% 9,57 12% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 81,738 73,657-1% 621,87-15% Enrollment (FTE)* % % Amount per Pupil 1,393 1,238-11% 1,72-13% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 81,738 73,657-1% 621,87-15% Operations and Maintenance Expenditures 9, 8, 81,738 73,657 7, 6, 621,87 5, 4, 3, 2, 1, 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. 9/11/213 9:9 AM Sumexpen.xlsx Page 11 of 24

17 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 157,52 32,239 92% 288, -5% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 15,46-1% % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 51,997 38,745-25% 36,8-7% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 5,554 3,41-45% 3,421 12% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 23, ,25 49% 327,51-5% Enrollment (FTE)* % % Amount per Pupil % 565-3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 23, ,25 49% 327,51-5% Transportation Expenditures 35, 3, 344,25 327,51 25, 23,531 2, 15, 1, 5, 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. 9/11/213 9:9 AM Sumexpen.xlsx Page 12 of 24

18 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 421, ,669 3% 437,95 1% 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 16,488 9,624-42% 1,827 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 438,47 445,293 2% 448,777 1% Enrollment (FTE)* % % Amount per Pupil % 774 3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 438,47 445,293 2% 448,777 1% Food Service Expenditures 45, 448, 446, 444, 442, 44, 438, 436, 434, 432, 448, , , 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. 9/11/213 9:9 AM Sumexpen.xlsx Page 13 of 24

19 Other Costs (25 & 29: Other Supplemental Services) (33: Community Services Operations) % % 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 % 5, % 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 % % Temporary Note % % SUBTOTAL % 5, % Enrollment (FTE)* % % Amount per Pupil % 86 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % 5, % 5, 45, 4, 35, 3, 25, 2, 15, 1, 5, Other Costs 5, 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. 9/11/213 9:9 AM Sumexpen.xlsx Page 14 of 24

20 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 23,241 21,192-9% 5, 136% 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 % % Temporary Note % % SUBTOTAL 23,241 21,192-9% 5, 136% Enrollment (FTE)* % % Amount per Pupil % 86 14% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 23,241 21,192-9% 5, 136% 5, 45, 4, 35, 3, 25, 2, 15, 1, 5, Capital Improvements (4) 5, 23,241 21, 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. 9/11/213 9:9 AM Sumexpen.xlsx Page 15 of 24

21 Debt Services Expenditures (51) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 275,8 255,592-7% 315,61 23% Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 275,8 255,592-7% 315,61 23% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 275,8 255,592-7% 315,61 23% Deb Services (51) 35, 3, 25, 2, 15, 1, 5, 275,8 255, , 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. 9/11/213 9:9 AM Sumexpen.xlsx Page 16 of 24

22 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 785,539 72,654-8% 688,757-4% Federal Funds % % Supplemental General 766,11 946,64 24% 968, 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 % % 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 1,551,649 1,667,294 7% 1,656,757-1% Enrollment (FTE)* % % Amount per Pupil 2,666 2,826 6% 2,856 1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,551,649 1,667,294 7% 1,656,757-1% Transfers (52) 1,68, 1,66, 1,64, 1,62, 1,6, 1,58, 1,56, 1,54, 1,52, 1,5, 1,48, 1,667,294 1,656,757 1,551, 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. 9/11/213 9:9 AM Sumexpen.xlsx Page 17 of 24

23 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 211 July 1, 212 July 1, 213 General 5,782 6,451 13,323 Federal Funds 46,24 16,323 9,224 Supplemental General 23,278 43,939 38,95 At Risk (4yr Old) 49 39,718 At Risk (K-12) 57,765 72,777 19,637 Bilingual Education Virtual Education Capital Outlay 584, , ,149 Driver Training 5, 8,594 7,38 Declining Enrollment Extraordinary School Program Food Service 123,82 131,118 98,944 Professional Development Parent Education Program Summer School Special Education 153, ,34 12,76 Cost of Living Vocational Education 123,26 119,345 15,72 Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 444, ,682 45,472 Text Book & Student Material 49,967 58,322 78,947 Activity Fund 726 Bond and Interest #1 274, ,42 271,597 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 1,89,845 1,756,251 1,58,752 Enrollment (FTE)* Amount per Pupil 3,249 2,977 2,61 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 1,89,845 1,756,251 1,58,752 Unencumbered Cash Balances by Fund 2,, 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, 1,89,845 1,756,251 1,58,752 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. 9/11/213 9:9 AM Sumexpen.xlsx Page 18 of 24

24 Reserve Funds Unencumbered Cash Balance USD# 288 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. 9/11/213 9:9 AM Sumexpen.xlsx Page 19 of 24

25 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % % Enrollment (FTE)** % % 59. 1% % Number of Students - Free Meals % 299 9% 294-2% 36 4% Number of Students - Reduced Meals % 9 1% 86-4% 8-7% 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. 9/11/213 9:9 AM Sumexpen.xlsx Page 2 of 24

26 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 Miscellaneous Information Mill Rates by Fund (Total USD) Bond and Interest #1 11% Supplemental General 5% General 39% 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 9/11/213 9:9 AM Sumexpen.xlsx Page 21 of 24

27 Other Information USD# Actual Actual Budget Assessed Valuation $22,6,359 $23,111,199 $23,9,627 Bonded Indebtedness $3,34, $3,185, $3,15, Assessed Valuation $24,, $23,8, $23,6, $23,4, $23,2, $23,, $22,8, $22,6, $22,4, $22,2, $22,, $21,8, $23,9,627 $23,111,199 $22,6, Bonded Indebtedness $3,35, $3,3, $3,25, $3,2, $3,15, $3,1, $3,5, $3,, $2,95, $2,9, $2,85, $3,34, $3,185, $3,15, /11/213 9:9 AM Sumexpen.xlsx Page 22 of 24

28 USD 288 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 4,537,667 13,323 4,116,252 48,92 XXXXXXXX Supplemental General 1,35, 38,95 638, ,682 XXXXXXXX Adult Education At Risk (4yr Old) 59,718 39,718 2, Adult Supplemental Education At Risk (K-12) 629,94 19, ,757 8,3 Bilingual Education Virtual Education Capital Outlay 25, 317,149 8, 75,149 Driver Training 13,112 7,38 4,945 6, 5,213 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 437,95 98,944 2, ,938 95, 88,133 74,982 Professional Development Parent Education Program 6,6 78 7, 1,18 Summer School Special Education 677,988 12,76 586, 1,772 Vocational Education 332,2 15,72 8, 325, 15,872 Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants Textbook & Student Materials Revolving 78,947 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 336, ,155 XXXXXXXXX Contingency Reserve 45,472 XXXXXXXXX Activity Funds 726 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 315,61 271, , , ,73 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 156,377 9,224 xxxxxxxxxxx 147,153 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 9,12,462 1,58,752 5,246, ,91 8, 1,656,757 1,324, ,469 Less Transfers 1,656,757 TOTAL Budget Expenditures $7,445,75 Sources of Revenue - - State, Federal, Local State Revenues 5,276,528 5,235,421 5,246,354 Federal Revenues 45, ,97 383,91 Local Revenues 3,23,569 3,111,24 2,988,879 Total Revenues 8,75,269 8,741,352 8,618,324 Revenues Per Pupil 14,958 14,816 14,859

29 Intentionally left blank