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 24-25 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 first year of an interdistrict 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-rounded curriculum and program of student activities. Board Members Bill Hargis Scott Twombly Brad Gilmore Rod Carwell Ron Schneider Mike Blevins Tim Nuzum Key Staff Superintendent: Steve Adams Associate or Assistant Superintendents: Business Office Staff: Joann Karn, Board of Education Clerk Curriculum & Staff: Steve Adams 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 are 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. Midway 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 has been expanded in preparation to open the new high school and middle school in August of 24. Challenges: Highland USD 425 is experiencing a decline adequate funding due to declining enrollments 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.

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 Capitol Improvement mill levy. Highland levies about mills of supplemental general funds. FY 5 budgeted expenditures remain consistent with FY4 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. Due to normal usage, there is a slight increase in anticipated building and grounds cost. General school administration cost 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 4. Summary of General and Supplemental General Fund Expenditures by Function 5. Summary of Special Education Fund by Function Due to increasing needs of students with disabilities, USD 425 Special Education cost continue to increase at a disproportionate rate. 6. Expenditures () USD 425 has increased budget allocations to instruction to continue to meet the needs of all of our student population. Special Education and Capitol Improvements are increased. Regular education expenses have decreased due to a reduction in teaching staff and state funding. 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 a small increase due to anticipated increase in utility rates. Other cost are held to last years expenditures or below.. (25, 28 & 29: Other Supplemental Services) (3: Non- Services) 2. Capital Improvements (4) There are allotments budgeted for normal capitol improvements to this school and for instruction based on needs. 2

5 3. Debt Services (5) 4. Miscellaneous Information Unencumbered Cash Balance by Fund 5. Reserve Funds Unencumbered Cash Balance This USD 425 has set aside about $8, in the event that an emergency arises that would caused cost 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 FY5 budget is built on FY 4 FTE figures. Actual budget authority may be less. 7. Miscellaneous Information Mill Rates by Fund The mill rate remains constant with the exception of minor fluxuation due to tax collections circumstances. 8. Other Information Assessed Valuation and Bonded Indebtedness 9. 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,33,993 52%,485,74 58% 4%,546,57 46% 4% Student & al Support 72,23 7% 3,32 5% -24% 67,446 5% 28% General Administration 75,3 7% 85,777 7% 6% 77, 5% -5% School Administration (Building) 92,82 8% 249,868 % 3% 239, 7% -4% Operations & Maintenance 378,675 5% 336,329 3% -% 34,25 % % Capital Improvements % % % 4, 2% % Debt Services % % % % % 269,755 % 89,866 7% -3% 494,9 5% 6% Total Expenditures 2,492,488 % 2,577,234 % 3% 3,365,3 % 3% Amount per Pupil $8,966 $9,39 2% $3,222 45% The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Technology Education, Vocational Education, School Retirement, Professional Development, Bond & Interest #, Bond & Interest #2, No-Fund Warrant, Special Assessment, Parent Education, Technology Education, School Retirement, Student Materials Revolving & Textbook Rental, 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 - 52,8,,6, Summary of Total Expenditures By Function (All Funds),4,,2,,, , 6, 4, 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Summary of Total Expenditures By Function (All Funds) Capital Improvements 2% Operations & Maintenance % 5% General Administration 5% 46% School Administration (Building) 7% Student & al Support 5% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 9/27/24 :28 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 755,43 47% 899,93 52% 9% 73,29 43% -9% Student & al Support 7,28 7% 9,8 6% -7% 22,55 7% 2% General Administration 74,3 % 85,777 % 7% 7, % -8% School Administration (Building) 92,82 2% 4,592 8% -27% 224, 3% 58% Operations & Maintenance 35,763 22% 336,262 9% -4% 334,25 2% -% Capital Improvements % % % % % 5 % 62,437 4% 2387% 27,5 7% 4% Total Expenditures,59,736 %,734,79 % 9%,79,59 % -% Amount per Pupil $5,726 $6,5 7% $6,77 9% 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,, 9, 8, 7, 6, 5, 4, , 2,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General Fund Expenditures by Function 7% Operations & Maintenance 2% School Administration (Building) 3% General Administration % 43% Student & al Support 7% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/27/24 :28 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 27,949 69% 36,724 56% 7% 28, % 52% Student & al Support 3,9 7% % -% % % General Administration % % % % % School Administration (Building) % 8,276 44% % % -% Operations & Maintenance 26,42 4% % -% % % Capital Improvements % % % % % % % % % % Total Expenditures 85, % 245, % 32% 28, % -5% Amount per Pupil $665 $869 3% $87-6% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-3 and only uses the 'Supplemental General Fund' line items. 25, Summary of Supplemental General Fund Expenditures by Function 2, 5, , 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Supplemental General Fund Expenditures by Function Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements % 9/27/24 :28 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 883,352 5%,35,87 52% 7% 938,29 49% -9% Student & al Support 48,37 8% 9,8 6% -26% 22,55 6% 2% General Administration 74,3 % 85,777 9% 7% 7, 9% -8% School Administration (Building) 92,82 % 249,868 3% 3% 224, 2% -% Operations & Maintenance 377,85 2% 336,262 7% -% 334,25 7% -% Capital Improvements % % % % % 5 % 62,437 3% 2387% 27,5 7% 4% Total Expenditures,776,736 %,979,79 % %,97,59 % -3% Amount per Pupil $6,39 $7,8 % $7,534 7% 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,2,,, 8, , 4, 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General and Supplemental General Fund Expenditures by Function 7% Operations & Maintenance 7% School Administration (Building) 2% General Administration 9% Student & al Support 6% 49% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/27/24 :28 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 279,9 98% 36,733 97% % 34, 97% % Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % 5,362 2% 8,37 3% 56% 8,9 3% 6% Total Expenditures 285,272 % 35,3 % % 348,9 % % Amount per Pupil $,26 $,7 9% $,37 23% 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 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 3% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 97% 9/27/24 :28 AM Sumexpen.xls Page 5 of 9

12 Expenditures () % % inc/ inc/ Actual Actual dec Budget dec General 755,43 899,93 9% 73,29-9% Federal Funds 45,74 56,32 23% 44,623-2% Supplemental General 27,949 36,724 7% 28, 52% Bilingual Education % % Capital Outlay % 6,665 % Driver Education 3,98 -%, % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 279,9 36,733 % 34, % Technology Education Transportation Vocational Education 9, 49,8-46% 75, 53% Gifts/Grants % 5, % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 72, Contingency Reserve % Text Book & Student Material 37,24 % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL,33,993,485,74 4%,546,57 4% Enrollment (FTE)* % % Amount per Pupil 4,69 5,266 2% 6,77 5% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL,33,993,485,74 4%,546,57 4%,8,,6,,4,,2,,, 8, 6, 4, 2, Expenditures Expenditures,, 9, 8, 7, 6, 5, 4, 3, 2,, General Supplemental General Special Education NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education and Special Education Coop. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/27/24 :28 AM Sumexpen.xls Page 6 of 9

13 Student and al Support Expenditures (2 & 22) % % inc/ inc/ Actual Actual dec Budget dec General 7,28 9,8-7% 22,55 2% Federal Funds 8,56,593 44% 3,758 9% Supplemental General 3,9 -% % Bilingual Education % % Capital Outlay % 5, % Driver Training % % Extraordinary School Program % % Food Service % % Professional Development,73 4,59-58% 7,83 295% Parent Education Program 5,2 5,2 % 5,2 % Summer School % % Special Education % % Technology Education Transportation Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 3,35 Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 72,23 3,32-24% 67,446 28% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 72,23 3,32-24% 67,446 28% Amount per Pupil $633 $485-23% $658 36% Student and al Support 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 and Special Education Coop. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/27/24 :28 AM Sumexpen.xls Page 7 of 9

14 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 74,3 85,777 7% 7, -8% Federal Funds, -% % Supplemental General % % Bilingual Education % % Capital Outlay % % Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education Transportation Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 6, Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 75,3 85,777 6% 77, -5% Enrollment (FTE)* % % Amount per Pupil % 695 6% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 75,3 85,777 6% 77, -5% 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 and Special Education Coop. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/27/24 :28 AM Sumexpen.xls Page 8 of 9

15 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 92,82 4,592-27% 224, 58% Federal Funds % % Supplemental General 8,276 % -% Bilingual Education % % Capital Outlay % % Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education Transportation Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 5, Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 92,82 249,868 3% 239, -4% Enrollment (FTE)* % % Amount per Pupil % 939 6% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 92,82 249,868 3% 239, -4% School Administration Expenditures 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 and Special Education Coop. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/27/24 :28 AM Sumexpen.xls Page 9 of 9

16 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 35, ,262-4% 334,25 -% Federal Funds % % Supplemental General 26,42 -% % Bilingual Education % % Capital Outlay % % Driver Training % -% Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education Transportation Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 6, Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 378, ,329 -% 34,25 % Enrollment (FTE)* % % Amount per Pupil,362,93-2%,337 2% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 378, ,329 -% 34,25 % 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 and Special Education Coop. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/27/24 :28 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 5 62, % 27,5 4% Federal Funds % % Supplemental General % % Bilingual Education % % Capital Outlay % 5, % Driver Training % % Extraordinary School Program % % Food Service 3,268 9,59-9% 98,5 67% Professional Development % % Parent Education Program % % Summer School % % Special Education 5,362 8,37 56% 8,9 6% Technology Education Transportation 33,625 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 269,755 89,866-3% 494,9 6% Enrollment (FTE)* % % Amount per Pupil %,945 89% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 269,755 89,866-3% 494,9 6% 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 and Special Education Coop. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/27/24 :28 AM Sumexpen.xls Page of 9

18 Capital Improvements Expenditures (4) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % Bilingual Education % % Capital Outlay % 4, % Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education Transportation Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % 4, % Enrollment (FTE)* % % Amount per Pupil %,572 % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL % 4, % Capital Improvements (4) 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 and Special Education Coop. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/27/24 :28 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 % % Bilingual Education % % Capital Outlay % % Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education Transportation Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % 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 % % 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 and Special Education Coop. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/27/24 :28 AM Sumexpen.xls Page 3 of 9

20 Transfers (52) USD# 425 % % inc/ inc/ Actual Actual dec Budget dec General 54, ,239-9% 437,536 % Federal Funds % % Supplemental General % % Bilingual Education % % Capital Outlay Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education Transportation Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 54, ,239-9% 437,536 % Enrollment (FTE)* % % Amount per Pupil,949,554-2%,79 % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 54, ,239-9% 437,536 % Transfers (52) 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 and Special Education Coop. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/27/24 :28 AM Sumexpen.xls Page 4 of 9

21 Miscellaneous Information Unencumbered Cash Balance by Fund July, 22 July, 23 July, 24 General Federal Funds 7,476 2,642,66 Supplemental General 6,84 2,892 8,46 Bilingual Education Capital Outlay 452, ,5 57,665 Driver Training,9 6,374 7,987 Extraordinary School Program Food Service 4,32 43,77 38,86 Professional Development 3,735 2,82 7,83 Parent Education Program 5,2 5,2 2,6 Summer School Special Education 35,645 34,72 4,8 Technology Education Transportation Vocational Education Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 72,926 82,7 Text Book & Student Material 27,72 39,36 Bond & Interest Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 8,8 85,3 797,83 Enrollment (FTE)* Amount per Pupil 2,878 3,9 3,35 Adult Education Adult Supplemental Education Area Vocational School Special Education Coop TOTAL 8,8 85,3 797,83 Unencumbered Cash Balances by Fund 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 and Special Education Coop. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/27/24 :28 AM Sumexpen.xls Page 5 of 9

22 Reserve Funds Unencumbered Cash Balance USD# 425 July, 22 July, 23 Special Reserve TOTAL OTHER Amount per Pupil $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) *School districts are authorized by law to self insure rather than purchase insurance for the following categories: Worker's Comp, Health Insurance, Life Insurance, Property and Casualty (Risk Management) and Disability Income Insurance. Monies are placed in the Self Insured Fund to pay for claims which may arise from the categories listed above. 9/27/24 :28 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)** N/A % 282. % % Number of Students - Free Meals % 49 23% 54 % 6 % Number of Students - Reduced Meals % 42 8% 4-5% 6 5% 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. ** 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. 9/27/24 :28 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... 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 33% General 67% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Bond & Interest Bond & Interest 2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/27/24 :28 AM Sumexpen.xls Page 8 of 9

25 Other Information USD# Actual Actual Budget Assessed Valuation $,945,429 $,6,458 $,874,4 Bonded Indebtedness $ $ $ Assessed Valuation $4,, $2,, $,, $8,, $6,, $4,, $2,, $ Bonded Indebtedness $ $ $ $ $ $ $ $ $ $ $ /27/24 :28 AM Sumexpen.xls Page 9 of 9