USD 327 Ellsworth-Kanopolis-Geneseo

Transcription

1 USD 327 Ellsworth-Kanopolis-Geneseo

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 24-5 Budget General Information USD #: 327 Introduction Unified School District No. 327 includes the communities of Ellsworth, Kanopolis and Geneseo and is located in Ellsworth and Rice Counties. USD #327 is near the middle of the state with access to many major highways and recreational facilities. The district provides a quality learning environment with many opportunities for our student population. Darin Holecek President Mark Herzog Vice President Elizabeth Donley David Hand Gina McGowan Peggy Svaty Ron Tenbrink Board Members Key Staff Superintendent: Eric Reid Business Manager: Dina Rankin Business Office Staff: Linda Rust, Bonnie Ray Curriculum & Instruction Staff: Sharon Nelson, Eric Reid Principals: Dale Brungardt, Patrick Schroeder Athletic Director: Ken Windholz Transportation: Eugene Ranker Food Service Director: Melody Lemley Maintenance Director: Robert Kepka Technology Coordinator: Tina Bruning The District s Accomplishments and Challenges Accomplishments: USD #327 continues to improve in overall performance. We provide a wide range of curricular offerings with an emphasis on early childhood literacy, strong vocational and technical offerings and extended learning opportunities including after school and summer school programs. The district is currently implementing Common Core standards in all areas. We continue to maintain high attendance rates as well as high graduation rates. Challenges: USD #327 faces challenges with decreased financial aid from the state, rising health care costs for employees and rising operational costs. However, we are determined to provide an excellent education opportunity for all students and will not allow budgetary shortfalls to be an excuse for failure.

4 Supplemental Information for the Following Tables. Summary of Total Expenditures by Function (All Funds) Our goal is to spend 65% of all funds in instructional areas/ 2. Summary of General Fund Expenditures by Function The majority of this fund is salaries and instruction. 3. Summary of Supplemental General Fund Expenditures by Function This fund is primarily for operations, utilities and maintenance. 4. Summary of General and Supplemental General Fund Expenditures by Function 5. Summary of Special Education Fund by Function Assessment costs are increasing this year. 6. Instruction Expenditures () These are projected to increase overall in the next year. 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) Maintenance costs continue to increase with aging infrastructure. 3. Transportation Expenditures (27) 4. Other Support Services Expenditures (29) 5. Food Service Expenditures (3) Food Service costs increase with the mandated federal guidelines for this program. 6. Community Services Operations (33) 7. Capital Improvements (4) Capital outlay funds were used this year and will be spent down considerable to improve facilities. 8. Debt Services (5) An energy efficiency lease purchase was used to finance HVAC/windows project at Kanopolis Middle School. 9. Miscellaneous Information Transfers (52) 2. Miscellaneous Information Unencumbered Cash Balance by Fund 2. Reserve Funds Unencumbered Cash Balance Contingency Reserve fund was decreased this year for textbook purchases to align with Common Core standards 22. Other Information Enrollment Information 23. Miscellaneous Information Mill Rates by Fund We were able to decrease overall mill rate due to state assistance in the Supplemental General Fund. 24. Other Information Assessed Valuation and Bonded Indebtedness Assessed valuation increased and assisted in allowing us to decrease the mill rate. Note: The FTE (full time equivalency) used in this report to calculate the Amount Per Pupil is defined as following: Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 2

5 KSDE Website Information Available K-2 Statistics (Building, District or State Totals) Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications Assessed Valuation Cash Balances Headcount Enrollment Mill Levies Personnel (Certified/Non-Certified) Salary Reports Kansas Building Report Card Attendance Rate Graduation Rate Dropout Rate School Violence Assessments o Reading o Mathematics o Writing Graduates Passing Adv. Science Courses Graduates Passing Adv. Math Courses 3

6 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 3,75,99 56% 3,878,284 49% 3% 4,4,75 54% 3% Student Support Services 97,725 3% 94,654 2% -2% 96,566 3% % Instructional Support Services 47,567 2% 6,3 2% 9% 8,262 2% 2% Administration & Support 827,564 2% 846,948 % 2% 826,492 % -2% Operations & Maintenance 823,873 2% 872,73 % 6% 983,82 3% 3% Transportation 3,858 5% 35,344 4% 6% 4,527 5% 7% Food Services 39,33 6% 434,2 6% % 482,265 6% % Capital Improvements 24,695 4%,37,733 4% 37% 388,34 5% -66% Debt Services % % % % % Other Costs % % % 3 % % Total Expenditures* 6,682,63 % 7,876,34 % 8% 7,472,342 % -5% Amount per Pupil $,7 $3,5 8% $2, -8% Current Expenditures** 6,36,575 % 6,59,28 % 4% 6,744,38 % 2% Amount per Pupil $,492 $,965 5% $,93 % Percent of Expenditures Instruction*** (Total Expenditures) 3,73,75 56% 3,857,747 49% -7% 3,974,75 53% 4% Instruction*** (Current Expenditures) 3,73,75 59% 3,857,747 59% % 3,974,75 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 ,5, 4,4,75 4,, 3,5, 3,, 2,5, 2,,,5,,, 5, 96,566 8,262 Summary of Total Expenditures by Function (All Funds) 826, ,82 4, , , Summary of Total Expenditures by Function Food Services 6% Capital Improvements 5% Transportation 6% Operations & Maintenance 3% Administration & Support % Instructional Support 2% Student Support Services 3% Instruction 54% Instruction Student Support Services Instructional Support Administration & Support Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/5/24 2:32 PM Sumexpen.xlsx Page of 3

7 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,38,936 6% 2,87,564 6% -2% 2,42,26 6% 3% Student Support 83,42 5% 79,56 5% -2% 77,85 5% -% Instructional Support 4, 3% 7,85 3% 3% 23,4 4% 5% Administration & Support 62,89 8% 632,437 8% 2% 6,55 7% -5% Operations & Maintenance 333,372 % 335,463 % % 346,9 % 3% Transportation 6,356 3% 6,77 3% % 3,44 4% 3% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 3,56,67 % 3,469,52 % -% 3,52,59 % 2% Amount per Pupil $5,834 $5,772 -% $5,78 -% The Summary of General Fund Expenditures chart information comes from pages 6-3 and only uses the 'General Fund' line items. 2,5, 2,42,26 Summary of General Fund Expenditures 2,,,5,,, ,55 5, 346,9 Instruction 77,85 Student Support 23,4 Instructional Support Administration & Support Operations & Maintenance 3,44 Transportation Capital Improvements Other Costs 24-5 Summary of General Fund Expenditures by Function Operations & Maintenance % Administration & Support 7% Instructional Support 3% Student Support 5% Transportation 4% Instruction 6% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/5/24 2:32 PM Sumexpen.xlsx Page 2 of 3

8 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 25,672 7% 33,999 6% 7% 66, 2% 24% Student Support % % % % % Instructional Support 4,669 2% 7,979 2% 23% 23,825 3% 33% Administration & Support 35,8 8% 5,364 8% % 46,4 7% -3% Operations & Maintenance 384,248 5% 45,727 5% 6% 386,85 46% -5% Transportation,26 3% 9,482 3% 8% 7,45 4% 7% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 76,623 % 87,55 % 7% 84,525 % 3% Amount per Pupil $,265 $,36 8% $,362 % 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 45, 4, 386,85 35, 3, 25, 2, 5, 66, 46,4 7, , 5, Instruction Student Support 23,825 Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 24-5 Summary of Supplemental General Fund Expenditures by Function Transportation 4% Operations & Maintenance 46% Instruction 2% Instructional Support 3% Administration & Support 7% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/5/24 2:32 PM Sumexpen.xlsx Page 3 of 3

9 83,42 79,56 77,85 28,679 35,829 47,225 27, , ,89 755, ,8 746,95 77,62 74,9 732,94 2,264,68 2,22,563 2,38,26 USD# 327 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,264,68 53% 2,22,563 52% -2% 2,38,26 53% 4% Student Support 83,42 4% 79,56 4% -2% 77,85 4% -% Instructional Support 28,679 3% 35,829 3% 6% 47,225 3% 8% Administration & Support 755,899 8% 782,8 8% 4% 746,95 7% -5% Operations & Maintenance 77,62 7% 74,9 7% 3% 732,94 7% -% Transportation 27,382 5% 225,659 5% 4% 248,89 6% % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 4,267,23 % 4,286,63 % % 4,362,5 % 2% Amount per Pupil $7,99 $7,32 % $7,7 -% 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 2,5, 2,,,5, 22-23,, , Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 24-5 Summary of General and Supplemental General Fund Expenditures by Function Operations & Maintenance 7% Transportation 6% Instruction Administration & Support 7% Instructional Support 3% Student Support 4% Instruction 53% Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/5/24 2:32 PM Sumexpen.xlsx Page 4 of 3

10 37,84 37,289 4,5 694,274 74,994 78,54 USD# 327 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 694,274 95% 74,994 95% 3% 78,54 95% 9% Student Support % % % % % Instructional Support % % % % % Administraton & Support % % % % % Operations & Maintenance % % % % % Transportation 37,84 5% 37,289 5% % 4,5 5% 9% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 73,458 % 752,283 % 3% 82,654 % 9% Amount per Pupil $,27 $,252 3% $,332 6% 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 8, 7, 6, 5, 4, 3, 2,, Instruction Student Support Instructional Support Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 24-5 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 9/5/24 2:32 PM Sumexpen.xlsx Page 5 of 3

11 Instruction Expenditures () % % inc/ inc/ Actual Actual dec Budget dec General 2,38,936 2,87,564-2% 2,42,26 3% Federal Funds,48 7,27-4% 5,475 8% Supplemental General 25,672 33,999 7% 66, 24% At Risk (4yr Old) % % At Risk (K-2) 34,927 3,682-4% 348, 5% Bilingual Education % 2, % Virtual Education % % Capital Outlay 2,275 2,537 % 4, 95% Driver Education 3,453 3,457 % 4,35 26% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 694,274 74,994 3% 78,54 9% Cost of Living % % Vocational Education 22,69 7,596-4% 24, 6% Gifts/Grants,676 93, % -% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 89,37 226,4 2% 28,736 24% Contingency Reserve 35,878 % Text Book & Student Material % Activity Fund 29,38 35,772 22% -% Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 3,75,99 3,878,284 3% 4,4,75 3% Enrollment (FTE)* % 67. 3% Amount per Pupil 6,242 6,453 3% 6,49 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 3,75,99 3,878,284 3% 4,4,75 3% Instruction Expenditures 4,5, 4,, 3,95, 3,9, 3,85, 3,8, 3,75, 3,7, 3,65, 3,6, 4,4,75 3,878,284 3,75, Instruction Expenditures 2,5, 2,,,5,,, 5, 2,38,936 2,87,564 2,42,26 694,274 74,994 78,54 25,672 33,999 66, General Supplemental General Special Education NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/5/24 2:32 PM Sumexpen.xlsx Page 6 of 3

12 Student Support Expenditures (2) USD# 327 % % inc/ inc/ Actual Actual dec Budget dec General 83,42 79,56-2% 77,85 -% 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 4,683 5,93 3% 8,76 24% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 97,725 94,654-2% 96,566 % Enrollment (FTE)* % 67. 3% Amount per Pupil % 39-2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 97,725 94,654-2% 96,566 % Amount per Pupil $344 $335-3% $33 -% Student Support Expenditures 98, 97,5 97, 96,5 96, 95,5 95, 94,5 94, 93,5 93, 97,725 96,566 94, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/5/24 2:32 PM Sumexpen.xlsx Page 7 of 3

13 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 4, 7,85 3% 23,4 5% Federal Funds % % Supplemental General 4,669 7,979 23% 23,825 33% 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 9,95 3,954 53% 9, 36% Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 9,793,32 6% 4,37 24% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 47,567 6,3 9% 8,262 2% Enrollment (FTE)* % 67. 3% Amount per Pupil % 292 9% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 47,567 6,3 9% 8,262 2% Amount per Pupil $245 $268 9% $292 9% Instructional Support Expenditures 2, 8, 6, 4, 2,, 8, 6, 4, 2, 8,262 6,3 47, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/5/24 2:32 PM Sumexpen.xlsx Page 8 of 3

14 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 74,89 74,66 % 8,84 4% Federal Funds % % Supplemental General 28,24 38,33 8% 43,4 4% 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 2,44 -% % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 6,38 5,93-7% 8,76 24% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 33,87 327,786 -% 343,956 5% Enrollment (FTE)* % 67. 3% Amount per Pupil % 557 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 33,87 327,786 -% 343,956 5% General Administration Expenditures 345, 343,956 34, 335, 33,87 33, 327, , 32, 35, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/5/24 2:32 PM Sumexpen.xlsx Page 9 of 3

15 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 348,85 359,32 3% 35,4-2% Federal Funds % % Supplemental General 6,768 2,33 82% 3, -76% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 479 -% % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 3,2 37,734 22% 46,789 24% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 386,452 49,367 6% 365,99 -% Enrollment (FTE)* % 67. 3% Amount per Pupil % 592-3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 386,452 49,367 6% 365,99 -% 4, School Administration Expenditures 49,367 4, 39, 386,452 38, 37, 365,99 36, 35, 34, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/5/24 2:32 PM Sumexpen.xlsx Page of 3

16 Central Services Expenditures (25) % % inc/ inc/ Actual Actual dec Budget dec General 97,887 98,475 % 3,3 5% 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,48,32 -% 4,37 24% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 9,35 9,795 % 7,337 7% Enrollment (FTE)* % 67. 3% Amount per Pupil % 9 4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 9,35 9,795 % 7,337 7% Central Services Expenditures 8, 7,337 6, 4, 2,, 9,35 9,795 8, 6, 4, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/5/24 2:32 PM Sumexpen.xlsx Page of 3

17 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 333, ,463 % 346,9 3% Federal Funds % % Supplemental General 384,248 45,727 6% 386,85-5% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 76,8 5,866-33% 2, 293% Driver Training %,95 34% Declining Enrollment % % Extraordinary School Program % % Food Service,632,823 2% 2,5 37% Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants 47,247 % -% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 27,74 3,87 9% 37,43 24% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 823, ,73 6% 983,82 3% Enrollment (FTE)* % 67. 3% Amount per Pupil,37,45 6%,595 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 823, ,73 6% 983,82 3% Operations and Maintenance Expenditures,, 983,82 95, 9, 872,73 85, 823,873 8, 75, 7, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/5/24 2:32 PM Sumexpen.xlsx Page 2 of 3

18 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 6,356 6,77 % 3,44 3% Federal Funds % % Supplemental General,26 9,482 8% 7,45 7% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 37,499 77,76 6%, 3% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 37,84 37,289 % 4,5 9% Cost of Living % % Vocational Education % 7, % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 9,793,32 6% 4,37 24% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 3,858 35,344 6% 4,527 7% Enrollment (FTE)* % 67. 3% Amount per Pupil % 665 4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 3,858 35,344 6% 4,527 7% Transportation Expenditures 45, 4, 35, 3, 25, 2, 5,, 5, 4,527 35,344 3, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/5/24 2:32 PM Sumexpen.xlsx Page 3 of 3

19 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 % 3 % 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 % 3 % Enrollment (FTE)* % 67. 3% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % 3 % 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/5/24 2:32 PM Sumexpen.xlsx Page 4 of 3

20 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 374,9 45,334 % 458,87 % 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 6,322 8,867 6% 23,395 24% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 39,33 434,2 % 482,265 % Enrollment (FTE)* % 67. 3% Amount per Pupil % 782 8% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 39,33 434,2 % 482,265 % Food Service Expenditures 5, 45, 4, 35, 3, 25, 2, 5,, 5, 482, ,2 39, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/5/24 2:32 PM Sumexpen.xlsx Page 5 of 3

21 Community Services Operations (33) % % chart and graph ch 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)* % 67. 3% 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/5/24 2:32 PM Sumexpen.xlsx Page 6 of 3

22 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 24,695,37,733 37% 388,34-66% 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 24,695,37,733 37% 388,34-66% Enrollment (FTE)* % 67. 3% Amount per Pupil 42,893 37% % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 24,695,37,733 37% 388,34-66% Capital Improvements (4),2,,37,733,, 8, 6, 4, 2, 24, , NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/5/24 2:32 PM Sumexpen.xlsx Page 7 of 3

23 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 # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* % 67. 3% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Deb Services (5) NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/5/24 2:32 PM Sumexpen.xlsx Page 8 of 3

24 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 753, ,79 3% 846,93 9% Federal Funds % % Supplemental General 69,65 629, -9% 657,475 5% 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,444,68,47,89-3%,53,668 7% Enrollment (FTE)* % 67. 3% Amount per Pupil 2,43 2,34-3% 2,437 4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL,444,68,47,89-3%,53,668 7% Transfers (52),52,,5,,48,,46,,44,,42,,4,,38,,36,,34,,53,668,444,68,47, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/5/24 2:32 PM Sumexpen.xlsx Page 9 of 3

25 Miscellaneous Information Unencumbered Cash Balance by Fund July, 22 July, 23 July, 24 General Federal Funds Supplemental General 8,3 55,492 5,94 At Risk (4yr Old) At Risk (K-2) 28,497 26,57 4,888 Bilingual Education Virtual Education Capital Outlay,34,46,75,42 45,266 Driver Training 3,278,629 3,3 Declining Enrollment Extraordinary School Program Food Service 99,932 2,74 7,958 Professional Development 9,27 2,2 9,58 Parent Education Program Summer School Special Education 94,95 7, ,755 Cost of Living Vocational Education 4,29 6,42 7,824 Gifts/Grants 44,54 7,44 69,849 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 264, 364, 328,22 Text Book & Student Material Activity Fund 3,793 2,945 5, Bond and Interest # Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL,996,7 2,27,7,372,62 Enrollment (FTE)* Amount per Pupil 3,322 3,373 2,224 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL,996,7 2,27,7,372,62 Unencumbered Cash Balances by Fund 2,5, 2,,,996,7 2,27,7,5,,372,62,, 5, July, 22 July, 23 July, 24 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/5/24 2:32 PM Sumexpen.xlsx Page 2 of 3

26 Reserve Funds Unencumbered Cash Balance USD# 327 July, 22 July, 23 July, 24 Special Reserve TOTAL OTHER Amount per Pupil $ $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July, 22 July, 23 July, 24 *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. 9/5/24 2:32 PM Sumexpen.xlsx Page 2 of 3

27 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % 58.5 % % Enrollment (FTE)** % 6. -% 6. % 67. 3% Number of Students - Free Meals % 78-7% 77 -% 8 2% Number of Students - Reduced Meals % 94 8% 4 % 5 % FTE Enrollment for Budget Authority Enrollment (FTE)** Used for Calculating "Amount per Pupil" Low Income Students Free Meals Reduced Meals *FTE for state aid and budget authority purposes for general fund (excludes 4 yr old at-risk). ** FTE includes 9/2 enrollment used for state aid purposes and adding the additional FTE for preschool programs, headstart, and all-day kindergarten. For example, preschool students attending half days on September 2th would be counted as.5 FTE. Kindergarten students attending full time every day would be counted as. FTE. 9/5/24 2:32 PM Sumexpen.xlsx Page 22 of 3

28 Miscellaneous Information Mill Rates by Fund USD# Actual Actual Budget General Supplemental General Adult Education... Capital Outlay Declining Enrollment... Cost of Living... Special Liability... School Retirement... Extraordinary Growth Facilities... Bond and Interest #... Bond and Interest #2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission... Rec Comm Employee Bnfts... TOTAL OTHER... Total USD Mill Rates Miscellaneous Information Mill Rates by Fund (Total USD) Capital Outlay % Supplemental General 43% General 46% 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 9/5/24 2:32 PM Sumexpen.xlsx Page 23 of 3

29 Other Information USD# Actual Actual Budget Assessed Valuation $36,944,63 $4,278,695 $4,732,658 Bonded Indebtedness $ $ $459,54 Assessed Valuation $42,, $4,, $4,, $39,, $38,, $37,, $36,, $35,, $34,, $4,732,658 $4,278,695 $36,944, Bonded Indebtedness $5, $45, $4, $35, $3, $25, $2, $5, $, $5, $ $ $ $459, /5/24 2:32 PM Sumexpen.xlsx Page 24 of 3

30 USD 327 Sources of Revenue and Proposed Budget for Estimated Sources of Revenue Estimated Amount July, 24 State Federal Local July, 25 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 4,367,783 4,367,783 XXXXXXXX Supplemental General,498, 5,94 645,89 8,87 XXXXXXXX Adult Education At Risk (4yr Old) Adult Supplemental Education At Risk (K-2) 348, 4, , 4,888 Bilingual Education 2, 5, 3, Virtual Education Capital Outlay 728,34 45,266 52,66 2,5 258,2 Driver Training 5,3 3,3 2,55,8 2,35 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 46,37 7,958 3,66 72,93 34,93 54,647,497 Professional Development 9, 9,58 58 Parent Education Program Summer School Special Education 82, , , ,76 Vocational Education 3,5 7,824 2,33 3,5 9,957 Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 69,849 4, 9,849 Textbook & Student Materials Revolving XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 467, ,894 XXXXXXXXX Contingency Reserve 328,22 XXXXXXXXX Activity Funds 5, XXXXXXXXX Tuition Reimbursement Bond and Interest # Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 5,475 xxxxxxxxxxx 5,475 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 8,976,,372,62 5,55,88 288,378 2,5,53,668,255,49 653,775 Less Transfers,53,668 TOTAL Budget Expenditures $7,472,342 Sources of Revenue - - State, Federal, Local State Revenues 4,454,59 4,48,448 5,55,88 Federal Revenues 27,62 285, ,378 Local Revenues 3,43,47 3,934,253 2,76,587 Total Revenues 8,57,628 8,628,474 8,6,846 Revenues Per Pupil 3,57 4,357 3,94

31 4,5, 4,, 3,5, 3,, 2,5, 2,,,5,,, 5, Summary of Total Expenditures by Function (All Funds) USD Ellsworth - Summary 2,5, 2,,,5,,, 5, General and Supplemental General Fund Expenditures by Function Instruction Expenditures FTE Enrollment for Budget Authority 4,5, 4,, 3,95, 3,9, 3,85, 3,8, 3,75, 3,7, 3,65, 3,6, Mill Levies by Fund 9, 8, 7, 6, 5, 4, 3, 2,, Average Salary Total USD Mill Rates Amount Per Pupil By Function (All Funds) , 2,, 8, 6, 4, 2,

32 Intentionally left blank

33 Intentionally left blank

34 Intentionally left blank

35 Intentionally left blank