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

Transcription

1 Highland USD 425

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

3 27-28 Budget General Information USD #: _425 Introduction Highland USD 425 is located in the Northwest Doniphan County, Kansas. The District serves the communities of Highland and White Cloud. Highland will be entering the fourth year of an inter-district contract to share educational services with Midway USD 433. USD 433 will operate a shared middle school that will serve both districts. Highland USD 425 will operate a shared high school. Each district will operate a K-5 attendance center. USD 425 is a member of the Wolf River Educational Consortium and the Doniphan County Special Education Cooperative. Students enjoy a well round curriculum and program of student activities. Bill Hargis Brad Gilmore Ron Schneider Tim Nuzum Board Members Scott Twombly Rod Carwell Michelle Saunders Key Staff Superintendent: Rex E. Bollinger Associate or Assistant Superintendents: Business Office Staff: Joann Karn, Board of Education Clerk Curriculum & Staff: Rex E. Bollinger Other Key Contacts: Chris Gibson, Director of Transportation Gary Blanton, Director of Buildings and Grounds The District s Accomplishments and Challenges Accomplishments: The staff of USD 425 is committed to the philosophy of continuous school improvement. Quality educational programs and student achievement are the focal points of our Board of Education, and staff effort. Quality is measured with multiple indicators and performance data drives the programming decisions. Highland students maintain a high attendance and graduation rate. Student performance in Kansas State Assessment continues to improve. Highland Schools are well prepared to face the challenges of the federal No Child Left Behind educational accountability mandates. Through contracting with Midway USD 433 the districts have aligned their curriculum K-2 to the state standards. The 6-2 educational program of study was expanded in preparation to open the new high school and middle school in August of 24. In April of 25 Highland was a co-recipient of the American School Board Journal s Magna Award for outstanding accomplishments in school improvement. In July of 25, Highland and Midway received the Community Service Award for their contracting efforts by the Doniphan County Chamber of Commerce. Doniphan West High School has received standard of excellence in reading each of the past two years at the building level on the Kansas State Assessment. Highland Elementary has received standard of excellence in mathematics on the Kansas State Assessment. Challenges: Highland USD 425 is experiencing a decline adequate funding due to declining enrollments, a significant decrease in assessed valuation and an increase in un-funded state and federal mandates. In addition attracting and retaining a highly qualified staff is becoming increasingly difficult due to a lack of adequate funding to compensate teachers and an apparent decrease in the number of available quality teacher candidates.

4 Supplemental Information for the Following Tables. Summary of Total Expenditures by Function (All Funds) USD 425 total operating budgets is supported by a 2 mill school levy of local tax dollars and general fund state aid. Presently there is no Capital Improvement mill levy. Highland levies about 6 mills of supplemental general funds. FY 8 budgeted expenditures remain consistent with FY8 expenditures. The exception being, that more budget authority had been allocated for instructions and other fixed cost than previous years. USD 425 purposely keeps administrative and indirect cost low. 2. Summary of General Fund Expenditures by Function The majority of the USD 425 general fund budget is devoted to instruction. General school administration costs have decreased while building administration cost reflect a cost of living increase. Unfortunately, students and instructional support budget has decreased due to a lack of adequate funding. 3. Summary of Supplemental General Fund Expenditures by Function N/A 4. Summary of General and Supplemental General Fund Expenditures by Function N/A 5. Summary of Special Education Fund by Function Due to increasing needs of students with disabilities, USD 425 Special Education costs continue to increase at a disproportionate rate. 6. Expenditures () USD 425 has increased budget allocations to instruction to continue to meet the educational needs of all of our student population. 7. Student and al Support Expenditures (2 & 22) The Students and al Support fund has decreased due to decreased state funding and rising cost in other areas. 8. General Administration Expenditures (23) General School Administration cost have decreased due to a consolidation of superintendent services with a neighboring school district. 9. School Administration Expenditures (24) School administration cost reflect a slight cost of living increase.. Operations and Maintenance Expenditures (26) Operation and Maintenance cost reflect an increase due to anticipated increase in utility rates.. (25 & 29: Other Supplemental Services) (3: Non- Services) N/A 2. Capital Improvements (4) The budget will reflects the completion of unfinished portion in the lower level of the high school and repairs to our elementary school. 2

5 3. Debt Services (5) N/A 4. Miscellaneous Information Unencumbered Cash Balance by Fund N/A 5. Reserve Funds Unencumbered Cash Balance This USD 425 has budgeted $24,594 in the event that an emergency arises that would cause costs to increase or state funding levels to decrease. 6. Other Information - FTE USD 425 has experienced a decline in enrollment over the course of the last ten years. The FY7 budget is built on the average of the last three years enrollment figures. Actual budget authority may be less. 7. Miscellaneous Information Mill Rates by Fund The mill rate will increase by about mill of local option budget to offset loss of revenue due to declining enrollment. 8. Other Information Assessed Valuation and Bonded Indebtedness N/A 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 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec,82,277 6%,722,98 56% -5% 2,,738 63% 22% Student & al Support 33,984 5% 49,975 5% 2% 64,653 5% % General Administration 8,48 6% 3,63 4% -37% 69,67 2% -39% School Administration (Building) 2,5 7% 29,444 7% 4% 97,6 6% -% Operations & Maintenance 34, % 343,282 % % 339,6 % -% Capital Improvements 28,597 % 22,9 7% 642% % -% Debt Services % % % % % 254,833 9% 326,66 % 28% 468,96 4% 44% Total Expenditures 2,96,63 % 3,86,73 % 4% 3,34,79 % 8% Amount per Pupil $2,444 $3,7 5% $4,654 2% 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 ,5, Summary of Total Expenditures By Function (All Funds) 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) 6% General Administration 2% 4% 63% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Student & al Support 5% 9/26/27 8:26 AM Sumexpen.xls Page of 9

8 Summary of General Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec,79,563 62%,9,547 6% -7%,96, 65% % Student & al Support 2,862 6% 33,24 7% % 29,64 8% -3% General Administration 33,923 7% 65,89 4% -5% 22,4 % -66% School Administration (Building) 57,97 3% 59,694 3% 3% 7,443 % -7% Operations & Maintenance 39,655 7% 336,549 9% 5% 295,5 8% -2% Capital Improvements % % % % % 95,456 5% 8,58 6% 4% 22,8 7% 3% Total Expenditures,97,43 %,795,438 % -6%,683,883 % -6% Amount per Pupil $8,4 $7,624-5% $7,385-3% 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,4,,2,,, 8, 6, , 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General Fund Expenditures by Function 7% Operations & Maintenance 8% School Administration (Building) % General Administration % Student & al Support 8% 65% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/26/27 8:26 AM Sumexpen.xls Page 2 of 9

9 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 5,62 22% 5,4 38% 27% 65,5 44% 44% Student & al Support % % % % % General Administration 37,957 6% 4,62 3% 7% 43,5 2% 7% School Administration (Building) 43,423 62% 49,275 49% 4% 66, 44% % Operations & Maintenance % % % % % Capital Improvements % % % % % % % % % % Total Expenditures 232, % 35, % 3% 375, % 23% Amount per Pupil $975 $,295 33% $,645 27% 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 8, 6, 4, 2,, , 6, 4, 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Supplemental General Fund Expenditures by Function School Administration (Building) 44% 44% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements General Administration 2% 9/26/27 8:26 AM Sumexpen.xls Page 3 of 9

10 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec,23,83 58%,26,65 57% -2%,26,6 6% 5% Student & al Support 2,862 6% 33,24 6% % 29,64 6% -3% General Administration 7,88 8% 6,5 5% -38% 65,9 3% -38% School Administration (Building) 2,394 9% 28,969 % 4% 83,443 9% -2% Operations & Maintenance 39,655 5% 336,549 6% 5% 295,5 4% -2% Capital Improvements % % % % % 95,456 4% 8,58 5% 4% 22,8 6% 3% Total Expenditures 2,39,43 % 2,,438 % -2% 2,58,883 % -2% Amount per Pupil $8,989 $8,99 -% $9,3 % 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,4,,2,,, , 6, 4, 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General and Supplemental General Fund Expenditures by Function 6% Operations & Maintenance 4% School Administration (Building) 9% General Administration 3% Student & al Support 6% 62% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/26/27 8:26 AM Sumexpen.xls Page 4 of 9

11 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 3,378 % 35,85 95% -2% 45, 85% 32% Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % % 6,77 5% % 7,875 5% 33% Total Expenditures 3,378 % 322,532 % 4% 476,875 % 48% Amount per Pupil $,38 $,37 5% $2,92 53% 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 45, 4, 35, 3, 25, 2, 5, , 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Special Education Fund by Function 5% 85% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/26/27 8:26 AM Sumexpen.xls Page 5 of 9

12 Expenditures () % % inc/ inc/ Actual Actual dec Budget dec General,79,563,9,547-7%,96, % Federal Funds 53,356 39,98-25% 36,452-9% Supplemental General 5,62 5,4 27% 65,5 44% At Risk (4yr Old) % % At Risk (K-2) 3,84 55, 83% 7, 27% Bilingual Education % % Capital Outlay 59,728 -% 7, % Driver Education 4,7,32-72% 9,446 66% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 3,378 35,85-2% 45, 32% Cost of Living % Vocational Education 55, 48,529-2% 8,7 65% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 44,3 53,248 2% 69,223 3% Contingency Reserve % Text Book & Student Material 23,88,654-5% Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL,82,277,722,98-5% 2,,738 22% Enrollment (FTE)* % % Amount per Pupil 7,65 7,33-4% 9,28 26% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL,82,277,722,98-5% 2,,738 22% 2,5, Expenditures 2,,,5,,, 5, Expenditures,4,,2,,, 8, 6, 4, General Supplemental General Special Education 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. 9/26/27 8:26 AM Sumexpen.xls Page 6 of 9

13 Student and al Support Expenditures (2 & 22) % % inc/ inc/ Actual Actual dec Budget dec General 2,862 33,24 % 29,64-3% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Capital Outlay 2,326 % -% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 3,28 8,63 66% 8,464 29% Parent Education Program 5,3 -% 8,3 % Summer School % % Special Education % % Cost of Living % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 4,794 6,346 32% 8,249 3% Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 33,984 49,975 2% 64,653 % Enrollment (FTE)* % % Amount per Pupil % 722 3% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 33,984 49,975 2% 64,653 % Amount per Pupil $563 $637 3% $722 3% Student and al Support Expenditures 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. 9/26/27 8:26 AM Sumexpen.xls Page 7 of 9

14 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 33,923 65,89-5% 22,4-66% Federal Funds % % Supplemental General 37,957 4,62 7% 43,5 7% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Capital Outlay 4,39 % -% 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 8,538 2,53-7% 3,267 3% Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 8,48 3,63-37% 69,67-39% Enrollment (FTE)* % % Amount per Pupil % 33-37% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 8,48 3,63-37% 69,67-39% 2, 8, 6, 4, 2,, 8, 6, 4, 2, General Administration Expenditures 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. 9/26/27 8:26 AM Sumexpen.xls Page 8 of 9

15 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 57,97 59,694 3% 7,443-7% Federal Funds % % Supplemental General 43,423 49,275 4% 66, % 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 Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution,7,475 4% 3,68 3% Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,5 29,444 4% 97,6 -% Enrollment (FTE)* % % Amount per Pupil % 864-7% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,5 29,444 4% 97,6 -% School Administration Expenditures 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. 9/26/27 8:26 AM Sumexpen.xls Page 9 of 9

16 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 39, ,549 5% 295,5-2% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Capital Outlay 4,575 -% 32,9 % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 489,286 63% 5, 289% 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 5,292 5,447 3% 7,8 3% Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 34, 343,282 % 339,6 -% Enrollment (FTE)* % % Amount per Pupil,429,458 2%,489 2% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 34, 343,282 % 339,6 -% 4, Operations and Maintenance Expenditures 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. 9/26/27 8:26 AM Sumexpen.xls Page of 9

17 (25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % inc/ inc/ Actual Actual dec Budget dec General 95,456 8,58 4% 22,8 3% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Capital Outlay 56,477 4,474-28%, 47% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 99,443 56,728 58% 68,795 8% Professional Development % % Parent Education Program % % Summer School % % Special Education 6,77 % 7,875 33% Cost of Living % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 3,457 4,223 22% 5,49 3% Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 254, ,66 28% 468,96 44% Enrollment (FTE)* % % Amount per Pupil,7,387 3% 2,57 48% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 254, ,66 28% 468,96 44% 5, 45, 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. 9/26/27 8:26 AM Sumexpen.xls Page of 9

18 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 28,597 22,9 642% -% 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 28,597 22,9 642% -% Enrollment (FTE)* % % Amount per Pupil % -% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 28,597 22,9 642% -% Capital Improvements (4) 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. 9/26/27 8:26 AM Sumexpen.xls Page 2 of 9

19 Debt Services Expenditures (5) USD# 425 % % 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)* % % 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. 9/26/27 8:26 AM Sumexpen.xls Page 3 of 9

20 Transfers (52) USD# 425 % % inc/ inc/ Actual Actual dec Budget dec General 397, ,565 23% 575,725 8% 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 397, ,565 23% 575,725 8% Enrollment (FTE)* % % Amount per Pupil,67 2,7 24% 2,525 22% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 397, ,565 23% 575,725 8% Transfers (52) 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. 9/26/27 8:26 AM Sumexpen.xls Page 4 of 9

21 Miscellaneous Information Unencumbered Cash Balance by Fund July, 25 July, 26 July, 27 General Federal Funds 6,62 Supplemental General 3,585 5,729 2,955 At Risk (4yr Old) At Risk (K-2) Bilingual Education Capital Outlay 54,687 4,694 22,9 Driver Training 4,5 3,86 4,366 Declining Enrollment Extraordinary School Program Food Service 27,472 34,424 35, Professional Development 3,22,84 6,464 Parent Education Program 2,7 2,6 Summer School Special Education 29,754 74,69 75, Cost of Living Vocational Education 2,867 Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 82,7 24,594 Text Book & Student Material 2,97 7,699 Bond & Interest Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 85,6 672,82 34,27 Enrollment (FTE)* Amount per Pupil 3,383 2,857,497 Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL 85,6 672,82 34,27 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. 9/26/27 8:26 AM Sumexpen.xls Page 5 of 9

22 Reserve Funds Unencumbered Cash Balance USD# 425 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. 9/26/27 8:26 AM Sumexpen.xls Page 6 of 9

23 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % % Enrollment (FTE)** % % % % Number of Students - Free Meals % 34-24% 42 24% 38 -% Number of Students - Reduced Meals % 2-2% 2 5% 25 9% 3. 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. 9/26/27 8:26 AM 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 46% General 54% 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 9/26/27 8:26 AM Sumexpen.xls Page 8 of 9

25 Other Information USD# Actual Actual Budget Assessed Valuation $2,56,882 $2,89,26 $2,66,836 Bonded Indebtedness $ $ $ Assessed Valuation $4,, $2,, $,, $8,, $6,, $4,, $2,, $ Bonded Indebtedness $ $ $ $ $ $ $ $ $ $ $ /26/27 8:26 AM Sumexpen.xls Page 9 of 9