PROFILE INFORMATION. USD 240 Twin Valley

Transcription

1 PROFILE INFORMATION 26-7 USD 24 Twin Valley School Finance Kansas State Department of Education Landon State Office Building 9 SW Jackson Street, Suite 356 Topeka, Kansas

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 26-7 Budget General Information USD #: 24 Introduction The USD 24, Twin Valley School District s purpose is to help students gain skills and knowledge necessary to become contributing members of our society. The mission of USD 24 is to challenge all students to become responsible members of society dedicated to lifelong learning in an ever changing world. This will be done through a network of interactions between staff, students, parents, and community. Jeremiah Van Doren, President Warren McDougal, Vice President Robert Miller Juanita Morris Rosemary Neaderhiser Rani Pecenka Ray Swearingen Board Members Key Staff Superintendent: Fred Van Ranken Business Office Staff: Cindy Regnier, Board Clerk, Deana Betts, Program Administrator Other Key Contacts: Technology Director, Shawn Pecenka The District s Accomplishments and Challenges Accomplishments: Excellent teaching, learning and activity facilities Outstanding teaching and administrative staff Outstanding technology that includes: Grade K-5 I-Pad technology Grade 6-8 ipads and 9-2 Chromebooks, : Completely wireless campus Deep understanding of instructional technology integration Library automated and linked to several research sites District website maintained and updated daily Up to date web based systems: Power School, My Learning Plan, Aptafund, School Messenger High graduation rate Strong curriculum K-2 including vocational and virtual offering 9-2 Strong community support Challenges: Ongoing operational budget short falls Declining enrollment Unstable state funding and legislative support Updating needed technology and technology support

4 Expanding teaching and learning systems, pedagogy and faculty Maintaining plant facilities and maintenance Teacher recruitment and retention 2

5 Supplemental Information for the Following Tables. 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 () 7. Student Support Expenditures (2) 8. Instructional Support Expenditures (22) 9. General Administration Expenditures (23). School Administration Expenditures (24). Central Services Expenditures (25) 2. Operations and Maintenance Expenditures (26) 3. Transportation Expenditures (27) 4. Other Support Services Expenditures (29) 5. Food Service Expenditures (3) 6. Community Services Operations (33) 7. Capital Improvements (4) 8. Debt Services (5) 9. Miscellaneous Information Transfers (52) 2. Miscellaneous Information Unencumbered Cash Balance by Fund 2. Reserve Funds Unencumbered Cash Balance 22. Other Information Enrollment Information 23. Miscellaneous Information Mill Rates by Fund 24. Other Information Assessed Valuation and Bonded Indebtedness 3

6 Note: The FTE (full time equivalency) used in this report to calculate the Amount Per Pupil is defined as follows: Enrollment (FTE) includes the current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. KSDE Website Information Available K-2 Statistics (Building, District or State Totals) website below: Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications website below: Assessed Valuation Cash Balances Headcount Enrollment Mill Levies Personnel (Certified/Non-Certified) Salary Reports Kansas Building Report Card website below: Attendance Rate Graduation Rate Dropout Rate School Violence Assessments o Reading o Mathematics o Writing Graduates Passing Adv. Science Courses Graduates Passing Adv. Math Courses 4

7 USD# 24 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 4,275,54 54% 4,47,4 53% -3% 4,49,289 5% -2% Student Support Services 23,99 3% 225,932 3% -2% 22,562 3% -% Instructional Support Services 222,53 3% 84,479 2% -7% 2,47 3% 5% Administration & Support 825,433 %,79,633 4% 3%,56,256 3% -2% Operations & Maintenance 566,688 7% 565,386 7% % 62,458 8% 7% Transportation 524,993 7% 55,769 7% -2% 637,254 8% 24% Food Services 33,577 4% 35,2 4% 6% 36,285 5% 3% Capital Improvements 329,7 4% 22,82 3% -39% 26, 3% 29% Debt Services 568,448 7% 53,996 7% -6% 587,79 7% % Other Costs % % % % % Total Expenditures* 7,875,45 % 7,82,879 % -% 7,968,3 % 2% Amount per Pupil $3,3 $3,6 4% $3,865 2% Current Expenditures** 6,865,32 % 6,898,52 % % 6,83,52 % -% Amount per Pupil $,359 $2,24 6% $,885 -% Percent of Expenditures Instruction*** (Total Expenditures) 4,249,484 54% 4,47,4 53% -% 4,24,289 5% -2% Instruction*** (Current Expenditures) 4,249,484 62% 4,47,4 6% -2% 4,24,289 59% -% * The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-2), Virtual Education, 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, Activity Fund and Special Education Coop Fund. ** Current Spending excludes Capital Outlay and Bond Debt expenditures (Code 6, Code 62, Code 63) *** Instruction excludes Capital Outlay and Bond Debt expenditures (Code 6, Code 62, Code 63) 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: Instruction - Transportation - 27 Student Support Services - 2 Food Service - 3 Instructional Support Services - 22 Other Costs - 29 and 33 Administration & Support - 23, 24 and 25 Capital Improvements - 4 Operations & Maintenance - 26 Debt Services - 5 Transfers - 52 Summary of Total Expenditures by Function (All Funds) 4,5, 4,49,289 4,, 3,5, 3,, 2,5, 2,,,5,,56,256,, 62, ,254 22,562 2,47 5, 36,285 26, 587, Summary of Total Expenditures by Function Transportation 8% Food Services 4% Operations & Maintenance 8% Administration & Support 3% Instructional Support 3% Capital Improvements 3% Debt Services 7% Student Support Services 3% Instruction 5% Instruction Student Support Services Instructional Support Administration & Support Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/4/26 2:4 PM Sumexpen.xlsx Page of 3

8 USD# 24 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,34,857 56%,96,386 57% -6%,96,28 58% 2% Student Support 99,57 3% 99,737 3% %,64 3% 2% Instructional Support 34,486 4% 93,93 3% -3% 95,87 3% 2% Administration & Support 699,967 9% 637,429 9% -9% 592,35 8% -7% Operations & Maintenance 25,397 7% 29,532 7% -3% 243,32 7% % Transportation 45,56 % 37,646 % -8% 372,844 % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 3,625,37 % 3,338,66 % -8% 3,365,935 % % Amount per Pupil $5,998 $5,82-3% $5,857 % The Summary of General Fund Expenditures chart information comes from pages 6-3 and only uses the 'General Fund' line items. 2,5, Summary of General Fund Expenditures 2,,,96,28,5,,, ,35 5, Instruction,64 95,87 Student Support Instructional Support Administration & Support 243,32 Operations & Maintenance 372,844 Transportation Capital Improvements Other Costs Summary of General Fund Expenditures by Function Operations & Maintenance 7% Administration & Support 8% Transportation % Instruction 58% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Instructional Support 3% Student Support 3% Transportation Capital Improvements Other Costs 9/4/26 2:4 PM Sumexpen.xlsx Page 2 of 3

9 USD# 24 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 464,867 56% 57,3 42% 9% 48,656 4% -5% Student Support 34,428 4% 43,67 4% 25% 23,76 2% -45% Instructional Support 9,88 % 4,2 % 43% 4,42 % 2% Administration & Support 66,395 8% 35,68 29% 429% 354,23 3% % Operations & Maintenance 259,647 3% 284,38 24% 9% 287,6 25% % Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 835,27 %,2,74 % 44%,6,83 % -3% Amount per Pupil $,382 $2,92 5% $2,9-4% 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 Expenditures by Function 6, 5, 48,656 4, 354,23 3, 2, 287, , Instruction 23,76 Student Support 4,42 Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of Supplemental General Fund Expenditures by Function Operations & Maintenance 25% Administration & Support 3% Instruction 4% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Instructional Support % Student Support 2% Transportation Capital Improvements Other Costs 9/4/26 2:4 PM Sumexpen.xlsx Page 3 of 3

10 33,935 42,94 25,32 44,366 8,5,29 5,44 53,84 53,48 45,56 37, , , , ,553 2,499,724 2,423,697 2,44,684 USD# 24 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,499,724 56% 2,423,697 53% -3% 2,44,684 54% % Student Support 33,935 3% 42,94 3% 7% 25,32 3% -2% Instructional Support 44,366 3% 8,5 2% -25%,29 2% 2% Administration & Support 766,362 7% 988,597 22% 29% 946,553 2% -4% Operations & Maintenance 5,44 % 53,84 % -% 53,48 2% 5% Transportation 45,56 9% 37,646 8% -8% 372,844 8% % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 4,46,587 % 4,538,735 % 2% 4,526,8 % % Amount per Pupil $7,38 $7,9 7% $7,875 % The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-3 of the Sumexpen 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,,,5, 24-25,, , Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of General and Supplemental General Fund Expenditures by Function Operations & Maintenance 2% Transportation 8% Instruction Administration & Support 2% Instruction 54% Student Support Instructional Support Administration & Support Operations & Maintenance Instructional Support 2% Student Support 3% Transportation Capital Improvements Other Costs 9/4/26 2:4 PM Sumexpen.xlsx Page 4 of 3

11 885 36,427 24,555 45,47 773, ,563 88,39 USD# 24 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 773,537 95% 762,563 97% -% 88,39 95% 6% Student Support 885 % % -% % % Instructional Support % % % % % Administraton & Support % % % % % Operations & Maintenance % % % % % Transportation 36,427 4% 24,555 3% -33% 45,47 5% 83% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 8,849 % 787,8 % -3% 853,437 % 8% Amount per Pupil $,342 $,372 2% $,485 8% 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 9, 8, 7, 6, 5, 4, 3, ,, Instruction Student Support Instructional Support Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of Special Education Fund by Function Transportation 5% Instruction Student Support Instructional Support Instruction 95% Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/4/26 2:4 PM Sumexpen.xlsx Page 5 of 3

12 USD# 24 Instruction Expenditures () % % inc/ inc/ Actual Actual dec Budget dec General 2,34,857,96,386-6%,96,28 2% Federal Funds 63,645 63,35 -% 64,396 2% Supplemental General 464,867 57,3 9% 48,656-5% At Risk (4yr Old) 63,85 65,4 2% 66,358 2% At Risk (K-2) 325,264 29,9 -% 293,557 % Bilingual Education % % Virtual Education % % Capital Outlay 25,57 -% 25, % Driver Education 3,545 6,22 73% % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 773, ,563 -% 88,39 6% Cost of Living % % Vocational Education,33 7,287-3% 9,529 2% Gifts/Grants 85,52 36, -58% 6,5-54% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 9,34 59,93-6% 224,6 4% Contingency Reserve % Text Book & Student Material % Activity Fund 32, ,443 76% Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 4,275,54 4,47,4-3% 4,49,289-2% Enrollment (FTE)* % % Amount per Pupil 7,73 7,229 2% 7,46-3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 4,275,54 4,47,4-3% 4,49,289-2% 4,3, 4,25, 4,2, 4,5, 4,, 4,5, 4,, 3,95, 3,9, Instruction Expenditures 4,275,54 4,47,4 4,49, Instruction Expenditures 2,5, 2,,,5,,, 5, 2,34,857,96,386,96,28 773, ,563 88,39 464,867 57,3 48, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/4/26 2:4 PM Sumexpen.xlsx Page 6 of 3

13 Student Support Expenditures (2) USD# 24 % % inc/ inc/ Actual Actual dec Budget dec General 99,57 99,737 %,64 2% Federal Funds % % Supplemental General 34,428 43,67 25% 23,76-45% At Risk (4yr Old),677 9,67-7% 9,864 2% At Risk (K-2) 7,54 4,56-7% 4,798 2% Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program 33,849 4,35 9% 4,963 2% Summer School % % Special Education 885 -% % Cost of Living % % Vocational Education 22 -% % Gifts/Grants 23,82,274-56% -% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 9,845 8,272-6%,67 4% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 23,99 225,932-2% 22,562 -% Enrollment (FTE)* % % Amount per Pupil % 352 -% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 23,99 225,932-2% 22,562 -% Student Support Expenditures 235, 23, 225, 22, 25, 2, 25, 2, 95, 9, 85, 23,99 225,932 22, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/4/26 2:4 PM Sumexpen.xlsx Page 7 of 3

14 USD# 24 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 34,486 93,93-3% 95,87 2% Federal Funds 59,959 64,5 7% 64,9 % Supplemental General 9,88 4,2 43% 4,42 2% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 7,733 4,87-47% 25,5 524% Parent Education Program 5 -% % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 9,845 8,272-6%,67 4% Contingency Reserve % Text Book & Student Material 9 % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 222,53 84,479-7% 2,47 5% Enrollment (FTE)* % % Amount per Pupil % 368 4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 222,53 84,479-7% 2,47 5% Instructional Support Expenditures 25, 2, 222,53 84,479 2,47 5,, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/4/26 2:4 PM Sumexpen.xlsx Page 8 of 3

15 USD# 24 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 367, ,779-29% 244,6-7% Federal Funds % % Supplemental General 9,55 257,66 245% 259,22 % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 4,43 % 4, -3% 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 9,845 8,272-6%,67 4% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 396,743 57,7 44% 555,448-3% Enrollment (FTE)* % % Amount per Pupil % 967-3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 396,743 57,7 44% 555,448-3% General Administration Expenditures 6, 57,7 555,448 5, 4, 396,743 3, 2,, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/4/26 2:4 PM Sumexpen.xlsx Page 9 of 3

16 USD# 24 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 332, ,65 3% 347,74-7% Federal Funds % % Supplemental General 47,24 93,552 98% 94,982 2% At Risk (4yr Old) % % At Risk (K-2) % % 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 49,226 4,36-6% 58,86 4% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 428,69 59,563 9% 5,88-2% Enrollment (FTE)* % % Amount per Pupil % 87-2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 428,69 59,563 9% 5,88-2% School Administration Expenditures 52, 5, 48, 46, 59,563 5,88 44, 428,69 42, 4, 38, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. * Enrollment (FTE) includes the current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/4/26 2:4 PM Sumexpen.xlsx Page of 3

17 USD# 24 Central Services Expenditures (25) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % 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 & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Central Services Expenditures 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/4/26 2:4 PM Sumexpen.xlsx Page of 3

18 USD# 24 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 25,397 29,532-3% 243,32 % Federal Funds % % Supplemental General 259, ,38 9% 287,6 % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 9,6 23,466 23% 25, 7% Driver Training % -% Declining Enrollment % % Extraordinary School Program % % Food Service 9,646 5,65 62% 6,7 3% 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 26,254 22,59-6% 3,979 4% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 566, ,386 % 62,458 7% Enrollment (FTE)* % % Amount per Pupil %,48 6% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 566, ,386 % 62,458 7% Operations and Maintenance Expenditures 6, 62,458 6, 59, 58, 57, 566, ,386 56, 55, 54, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/4/26 2:4 PM Sumexpen.xlsx Page 2 of 3

19 USD# 24 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 45,56 37,646-8% 372,844 % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 67, 5,78 58% 2, 89% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 36,427 24,555-33% 45,47 83% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 6,4 3,788-6% 9,363 4% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 524,993 55,769-2% 637,254 24% Enrollment (FTE)* % % Amount per Pupil %,9 23% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 524,993 55,769-2% 637,254 24% Transportation Expenditures 7, 637,254 6, 524,993 55,769 5, 4, 3, 2,, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/4/26 2:4 PM Sumexpen.xlsx Page 3 of 3

20 USD# 24 Other Support Services Expenditures (29) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % 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 # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Other Support Services Expenditures 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/4/26 2:4 PM Sumexpen.xlsx Page 4 of 3

21 USD# 24 Food Services Expenditures (3) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 35,67 336,43 7% 34,922 2% 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 6,4 3,788-6% 9,363 4% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 33,577 35,2 6% 36,285 3% Enrollment (FTE)* % % Amount per Pupil % 629 3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 33,577 35,2 6% 36,285 3% Food Service Expenditures 365, 36, 355, 35, 345, 34, 335, 33, 325, 32, 35, 36,285 35,2 33, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/4/26 2:4 PM Sumexpen.xlsx Page 5 of 3

22 USD# 24 Community Services Operations (33) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % 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 # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Community Services Operations (33) 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/4/26 2:4 PM Sumexpen.xlsx Page 6 of 3

23 USD# 24 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 % % Virtual Education % % Capital Outlay 329,7 22,82-39% 26, 29% 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 # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 329,7 22,82-39% 26, 29% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 329,7 22,82-39% 26, 29% Capital Improvements (4) 35, 329,7 3, 25, 2, 5,, 5, 22,82 26, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/4/26 2:4 PM Sumexpen.xlsx Page 7 of 3

24 USD# 24 Debt Services Expenditures (5) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % 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 # 568,448 53,996-6% 587,79 % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 568,448 53,996-6% 587,79 % Enrollment (FTE)* % % Amount per Pupil %,23 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 568,448 53,996-6% 587,79 % Debt Services (5) 59, 58, 57, 56, 55, 54, 53, 52, 5, 5, 587,79 568,448 53, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/4/26 2:4 PM Sumexpen.xlsx Page 8 of 3

25 USD# 24 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 746,73 2,3,672 85%,333,992-37% Federal Funds % % Supplemental General 797,43 432,86-46% 472,77 9% At Risk (4yr Old) % % At Risk (K-2) % % 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 # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL,543,756 2,562,858 66%,86,69-3% Enrollment (FTE)* % % Amount per Pupil 2,554 4,467 75% 3,43-3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL,543,756 2,562,858 66%,86,69-3% Transfers (52) 3,, 2,5, 2,562,858 2,,,5,,543,756,86,69,, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/4/26 2:4 PM Sumexpen.xlsx Page 9 of 3

26 USD# 24 Miscellaneous Information Unencumbered Cash Balance by Fund July, 24 July, 25 July, 26 General Federal Funds,654,778 7,65 Supplemental General 26,82 35,46 28,74 At Risk (4yr Old) 46,97 48,59 47,28 At Risk (K-2) 2,764 5,679 4,355 Bilingual Education Virtual Education Capital Outlay 23, ,438 45,39 Driver Training 36 3, Declining Enrollment Extraordinary School Program Food Service 3,637 39,695 36,393 Professional Development,945 5,798 5,798 Parent Education Program 2,93 5,946 8,865 Summer School Special Education 24,46 46,87 55,862 Cost of Living Vocational Education 4,26 4,28 4,28 Gifts/Grants 54,26 37,658 27,394 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 2, 2, 2, Text Book & Student Material,966 35,62 57,457 Activity Fund 6,3 6,843 75,259 Bond and Interest # 47, ,88 59,575 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL,227,67,43,566,78,784 Enrollment (FTE)* Amount per Pupil 2,3 2,464 2,99 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL,227,67,43,566,78,784 Unencumbered Cash Balances by Fund,8,,6,,4,,2,,, 8, 6, 4, 2,,78,784,43,566,227,67 July, 24 July, 25 July, 26 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/4/26 2:4 PM Sumexpen.xlsx Page 2 of 3

27 Reserve Funds Unencumbered Cash Balance USD# 24 July, 24 July, 25 July, 26 Special Reserve TOTAL OTHER Amount per Pupil $ $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July, 24 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. 9/4/26 2:4 PM Sumexpen.xlsx Page 2 of 3

28 USD# 24 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % 577. % % % Enrollment (FTE)** % 64.4 % % % Number of Students - Free Meals % 87 -% 23 9% 2 3% Number of Students - Reduced Meals % 72 38% 73 % 37% 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). ** Enrollment (FTE) includes the current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/4/26 2:4 PM Sumexpen.xlsx Page 22 of 3

29 Miscellaneous Information Mill Rates by Fund USD# Actual Actual Budget General Supplemental General Adult Education... Capital Outlay Declining Enrollment... Cost of Living... Special Liability... School Retirement... Extraordinary Growth Facilities... Bond and Interest # Bond and Interest #2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission... Rec Comm Employee Bnfts... TOTAL OTHER... Total USD Mill Rates Capital Outlay % Miscellaneous Information Mill Rates by Fund (Total USD) Bond and Interest # 7% Supplemental General 35% General 37% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond and Interest # Bond and Interest #2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/4/26 2:4 PM Sumexpen.xlsx Page 23 of 3

30 Other Information USD# Actual Actual Budget Assessed Valuation $29,957,599 $33,489,48 $32,93,322 Total USD Debt $4,89, $4,525, $4,, Assessed Valuation $34,, $33,, $32,, $33,489,48 $32,93,322 $3,, $3,, $29,957,599 $29,, $28,, Total USD Debt $5,, $4,89, $4,8, $4,6, $4,525, $4,4, $4,2, $4,, $4,, $3,8, $3,6, /4/26 2:4 PM Sumexpen.xlsx Page 24 of 3

31 USD 24 Sources of Revenue and Proposed Budget for Estimated Sources of Revenue Estimated Amount July, 26 State Federal Local July, 27 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 4,699,927 4,693,927 6, Supplemental General,632,26 28,74 837,86 666,9 XXXXXXXX Adult Education xxxxxxxxxxxx At Risk (4yr Old) 76,222 47,28 xxxxxxxxxxxx 76, 46,96 Adult Supplemental Education xxxxxxxxxxxx At Risk (K-2) 38,355 4,355 xxxxxxxxxxxx 34, Bilingual Education xxxxxxxxxxxx Virtual Education Capital Outlay 55, 45,39 6, 29,83 95,229 Driver Training xxxxxxxxxxxx Declining Enrollment XXXXXXXX Extraordinary School Program xxxxxxxxxxxx Food Service 357,993 36,393 2,88 65,76 48, 26,595 2,637 Professional Development 25,5 5,798 xxxxxxxxxxxx 2, 298 Parent Education Program 4,963 8,865 22, xxxxxxxxxxxx, 92 Summer School xxxxxxxxxxxx Special Education 853,437 55,862 xxxxxxxxxxxx 843,927, 57,352 Vocational Education 9,529 4,28 xxxxxxxxxxxx, 4,679 Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 6,5 27,394, 2,894 Textbook & Student Materials Revolving 57,457 XXXXXXXX School Retirement xxxxxxxxxxxx Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 387, ,242 XXXXXXXXX Contingency Reserve 2, XXXXXXXXX Activity Funds 75,259 XXXXXXXXX Tuition Reimbursement Bond and Interest # 587,79 59, ,6 33,37 487,28 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note xxxxxxxxxxxx Coop Special Education Federal Funds 28,487 7,65 xxxxxxxxxxx 22, xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx,63 Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 9,774,48,78,784 5,79, 287,76 6,,86,69,354,65 936,268 Less Transfers,86,69 TOTAL Budget Expenditures $7,968,3 Sources of Revenue - - State, Federal, Local State Revenues 5,824,76 5,726,492 5,79, Federal Revenues 283,8 295, ,76 Local Revenues*,887,692 2,86,233,36,65 Total Revenues 7,995,633 8,8,97 7,439,476 Revenues Per Pupil 3,229 4,33 2,945 Effective July, 24 (24-5 school year) KSA states proceeds from the Ad Valorem taxes levied for the General Fund shall be remitted to the State Treasurer. Such remittance shall be redistributed as state general aid. *Excludes "Transfers" to avoid duplication of revenue.

32 USD 24 - Twin Valley - Summary Summary of Total Expenditures by Function (All Funds) General and Supplemental General Fund Expenditures by Function 4,5, 4,, 3,5, 3,, 2,5, 2,,,5,,, 5, 2,5, 2,,,5,,, 5, Instruction Expenditures FTE Enrollment for Budget Authority 4,3, 4,25, 4,2, 4,5, 4,, 4,5, 4,, 3,95, 3,9, Mill Rates by Fund, 9, 8, 7, 6, 5, 4, 3, 2,, 96,5 Average Salary 45,934 59,86 28,3 Total USD Mill Rates Amount Per Pupil By Function (All Funds) , 2,, 8, 6, 4, 2,

33 Intentionally left blank

34 Intentionally left blank

35 Intentionally left blank

36 Intentionally left blank

37 Intentionally left blank