PROFILE INFORMATION. USD 380 Vermillion

Transcription

1 PROFILE INFORMATION USD 38 Vermillion 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 Budget General Information USD #: 38 Introduction Unified School District 38 serves students and families in a 4 square mile area of Frankfort, Vermillion and Centralia Kansas, in Marshall and Nemaha Counties. K-12 Students attend one of two district attendance centers. In addition, the district provides an Early Childhood and Kinder Prep program at the Vermillion School site. Special Education Services are provided by the Marshall-Nemaha County Educational Services Cooperative in Seneca, Kansas. Board Members Sara Smith....President Lonny Hardwick..Vice-President Keith Bramhall. Member Mark Huerter Member Robert Mitchell Member Scott Parthemer..Member Shana Steinlage.Member Superintendent: Mischel D. Miller, Ed.S Board Clerk: Marceil Hasenkamp Key Staff The District s Accomplishments and Challenges Accomplishments: Our district is proud of accomplishments on many fronts. Scores on state assessments, as well as nationally normed tests show a positive trend. Our district has solidified its commitment to Early Childhood education by establishing strong programming including Parents as Teachers, Early Childhood and Kinder Prep classes and services. We are proud of our strong community and business support. Our district has established and maintains a strong educational partnership with Highland Community College. In addition to providing concurrent credit courses to our high school students during the school day Highland Community College provides numerous summer and evening classes for students. 1

4 Challenges: Costs of rising employee health care Finding funds to increase our quality/quantity of technology offered to our student Finding strategies to increase student achievement Altering the scope and sequence of curricular areas in order to meet assessment requirements Finding ways to increase our Career and Technical Education offerings Finding a means to reward those student who are excelling in school and providing additional help for those who need it in order to be successful Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) 2. Summary of General Fund Expenditures by Function 3. Summary of Supplemental General Fund Expenditures by Function 4. Summary of General and Supplemental General Fund Expenditures by Function 5. Summary of Special Education Fund by Function 6. Instruction Expenditures (1) 7. Student Support Expenditures (21) 8. Instructional Support Expenditures (22) 9. General Administration Expenditures (23) 1. School Administration Expenditures (24) 11. Central Services Expenditures (25) 12. Operations and Maintenance Expenditures (26) 13. Transportation Expenditures (27) 14. Other Support Services Expenditures (29) 15. Food Service Expenditures (31) 16. Community Services Operations (33) 17. Capital Improvements (4) 18. Debt Services (51) 19. Miscellaneous Information Transfers (52) 2

5 2. Miscellaneous Information Unencumbered Cash Balance by Fund 21. 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 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 nonfunded preschool or full-day kindergarten not on an IEP. KSDE Website Information Available K-12 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 3

6 USD# 38 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 3,917,844 61% 3,888,284 62% -1% 4,229,917 59% 9% Student Support Services 259,322 4% 268,531 4% 4% 288,83 4% 8% Instructional Support Services 154,953 2% 178,49 3% 15% 183,555 3% 3% Administration & Support 556,472 9% 589,193 9% 6% 69,898 9% 4% Operations & Maintenance 59,617 8% 542,451 9% 6% 545,41 8% 1% Transportation 424,84 7% 345,754 5% -18% 464,663 6% 34% Food Services 331,427 5% 319,557 5% -4% 345,999 5% 8% Capital Improvements 289,534 4% 156,18 2% -46% 5, 7% 22% Debt Services % % % 225 % % Other Costs 735 % % -1% 1,1 % % Total Expenditures* 6,443,988 1% 6,287,999 1% -2% 7,169,462 1% 14% Amount per Pupil $12,44 $11,864-5% $13,23 11% Current Expenditures** 6,17,5 1% 5,987,185 1% % 6,219,237 1% 4% Amount per Pupil $11,616 $11,297-3% $11,453 1% Percent of Expenditures Instruction*** (Total Expenditures) 3,846,69 6% 3,85,339 61% 1% 3,989,917 56% -5% Instruction*** (Current Expenditures) 3,846,69 64% 3,85,339 64% % 3,989,917 64% % * The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-12), Virtual Education, Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Vocational Education, Professional Development, Bond & Interest #1, Bond & Interest #2, No-Fund Warrant, Special Assessment, Parent Education, School Retirement, Student Materials Revolving & Textbook Rental, Tuition Reimbursement, Gifts/Grants, KPERS Special Retirement Contribution, Contingency, Special Liability Expense, Federal Funds, Adult Education, Adult Supplemental Education, Activity Fund and Special Education Coop Fund. ** Current Spending excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63) *** Instruction excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63) Note: Percentages on charts are within +-1% due to rounding used. Pie graph percentages may differ from charts for this reason also. Further definition of what goes into each category: Instruction - 1 Transportation - 27 Student Support Services - 21 Food Service - 31 Instructional Support Services - 22 Other Costs - 29 and 33 Administration & Support - 23, 24 and 25 Capital Improvements - 4 Operations & Maintenance - 26 Debt Services - 51 Transfers ,5, 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, 4,229,917 Summary of Total Expenditures by Function (All Funds) 288,83 183,555 69, ,41 464, ,999 5, 225 1, Summary of Total Expenditures by Function Transportation 6% Operations & Maintenance 8% Administration & Support 8% Instructional Support 3% Student Support Services 4% Food Services 5% Capital Improvements 7% Instruction 59% Instruction Student Support Services Instructional Support Administration & Support Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/2/216 3:54 PM Sumexpen.xlsx Page 1 of 31

7 USD# 38 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 1,77,76 54% 1,778,711 55% 4% 1,776,8 55% % Student Support 21,126 6% 195,75 6% -3% 29, 6% 7% Instructional Support 518 % 1,961 % 279% % -1% Administration & Support 496,139 16% 492,993 15% -1% 511,473 16% 4% Operations & Maintenance 465,654 15% 449,862 14% -3% 433, 13% -4% Transportation 37,952 1% 294,537 9% -4% 313,586 1% 6% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 3,178,465 1% 3,213,139 1% 1% 3,243,859 1% 1% Amount per Pupil $6,136 $6,63-1% $5,974-1% The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. 1,8, 1,776,8 Summary of General Fund Expenditures 1,6, 1,4, 1,2, 1,, 8, , 511, , 4, 2, Instruction 29, Student Support Instructional Support Administration & Support Operations & Maintenance 313,586 Transportation Capital Improvements Other Costs Summary of General Fund Expenditures by Function Operations & Maintenance 13% Administration & Support 16% Student Support 6% Transportation 1% Instruction 55% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/2/216 3:54 PM Sumexpen.xlsx Page 2 of 31

8 USD# 38 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 358,127 66% 448,946 72% 25% 42,8 67% -1% Student Support 27 % 269 % % % -1% Instructional Support 133,366 25% 134,387 22% 1% 144,75 24% 8% Administration & Support 19,188 4% 27,582 4% 44% 28,1 5% 2% Operations & Maintenance 26,974 5% 8,35 1% -69% 23,431 4% 181% Transportation 2,693 % % -1% % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 54,618 1% 619,534 1% 15% 598,991 1% -3% Amount per Pupil $1,44 $1,169 12% $1,13-6% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. Summary of Supplemental General Expenditures by Function 45, 4, 42,8 35, 3, 25, 2, 15, 1, 144, , Instruction Student Support Instructional Support Administration & Support 28,1 23,431 Operations & Maintenance Transportation Capital Improvements Other Costs Summary of Supplemental General Fund Expenditures by Function Administration & Support 5% Operations & Maintenance 4% Instruction Instructional Support 24% Instruction 67% Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/2/216 3:54 PM Sumexpen.xlsx Page 3 of 31

9 21, ,344 29, 133, , ,75 515,327 52, , , , ,431 31, , ,586 2,65,23 2,227,657 2,179,6 USD# 38 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,65,23 56% 2,227,657 58% 8% 2,179,6 57% -2% Student Support 21,396 5% 195,344 5% -3% 29, 5% 7% Instructional Support 133,884 4% 136,348 4% 2% 144,75 4% 6% Administration & Support 515,327 14% 52,575 14% 1% 539,483 14% 4% Operations & Maintenance 492,628 13% 458,212 12% -7% 456,431 12% % Transportation 31,645 8% 294,537 8% -5% 313,586 8% 6% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 3,719,83 1% 3,832,673 1% 3% 3,842,85 1% % Amount per Pupil $7,18 $7,231 1% $7,77-2% The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-13 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,, 1,5, ,, , 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 12% Transportation 8% Instruction Administration & Support 14% Instructional Support 4% Student Support 5% Instruction 57% Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/2/216 3:54 PM Sumexpen.xlsx Page 4 of 31

10 ,98 459, ,775 USD# 38 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 49,98 1% 459,184 1% -6% 561,775 1% 22% Student Support % % % % % Instructional Support % % % % % Administraton & Support % % % % % Operations & Maintenance % % % % % Transportation 691 % 145 % -79% % -1% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 49,789 1% 459,329 1% -6% 561,775 1% 22% Amount per Pupil $947 $867-9% $1,35 19% The Summary of Special Education Fund Expenditures chart information comes from pages 6-13 and only uses the 'Special Education Fund' line items. (Total expenditures excludes Special Ed Coop Fund because it would include expenditures for all schools participating in the Coop.) Summary of Special Education Fund Expenditures by Function 6, 5, 4, 3, 2, , Instruction Student Support Instructional Support Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of Special Education Fund by Function Instruction Student Support Instruction 1% Instructional Support Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/2/216 3:54 PM Sumexpen.xlsx Page 5 of 31

11 USD# 38 Instruction Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 1,77,76 1,778,711 4% 1,776,8 % Federal Funds 114, ,93 2% 118,636 1% Supplemental General 358, ,946 25% 42,8-1% At Risk (4yr Old) 52,144 82,255 58% 79,7-3% At Risk (K-12) 25,46 221,953-11% 272, 23% Bilingual Education % % Virtual Education % % Capital Outlay 71,154 37,945-47% 24, 532% Driver Education 13,14 4,49-65% 15,7 25% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 3,9-1% 7,925 % Special Education 49,98 459,184-6% 561,775 22% Cost of Living % % Vocational Education 346, ,88-6% 357,1 9% Gifts/Grants 19,38 136,94-28% 149,932 1% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 29, ,85-27% 247,549 62% Contingency Reserve % Text Book & Student Material 16,851 27,674 64% Activity Fund 94,42 93,119-1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 3,917,844 3,888,284-1% 4,229,917 9% Enrollment (FTE)* % % Amount per Pupil 7,563 7,336-3% 7,79 6% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 3,917,844 3,888,284-1% 4,229,917 9% Instruction Expenditures 4,3, 4,229,917 4,2, 4,1, 4,, 3,9, 3,8, 3,7, 3,917,844 3,888, Instruction Expenditures 2,, 1,5, 1,, 5, 1,77,76 1,778,711 1,776,8 49,98 459, , , ,946 42, 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. 9/2/216 3:54 PM Sumexpen.xlsx Page 6 of 31

12 Student Support Expenditures (21) USD# 38 % % inc/ inc/ Actual Actual dec Budget dec General 21, ,75-3% 29, 7% Federal Funds 1,528 % % Supplemental General % -1% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 964-1% % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program 38,638 51,325 33% 56,72 9% Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 18,324 2,334 11% 22,873 12% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 259, ,531 4% 288,83 8% Enrollment (FTE)* % % Amount per Pupil % 532 5% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 259, ,531 4% 288,83 8% Student Support Expenditures 29, 285, 28, 275, 27, 265, 26, 255, 25, 245, 24, 288,83 268, , 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. 9/2/216 3:54 PM Sumexpen.xlsx Page 7 of 31

13 USD# 38 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 518 1, % -1% Federal Funds 1,641 6, % 12,512 91% Supplemental General 133, ,387 1% 144,75 8% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 7,84 7,431-5% 13,25 78% Parent Education Program 64-1% 5 % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants 2 19, % -1% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 1,748 8,2-24% 12,543 53% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 154, ,49 15% 183,555 3% Enrollment (FTE)* % % Amount per Pupil % 338 1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 154, ,49 15% 183,555 3% Instructional Support Expenditures 185, 18, 175, 17, 165, 16, 155, 15, 145, 14, 183, ,49 154, 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. 9/2/216 3:54 PM Sumexpen.xlsx Page 8 of 31

14 USD# 38 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 196,611 27,626 6% 212,146 2% Federal Funds 9,659 5,88-39% 5, -15% Supplemental General 1,421 19,838 9% 2, 1% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 16,25 % 2, 25% 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 1,275 19,33 88% 15,126-22% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 226, ,672 18% 272,272 1% Enrollment (FTE)* % % Amount per Pupil % 51-1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 226, ,672 18% 272,272 1% General Administration Expenditures 28, 27, 26, 25, 268, ,272 24, 23, 226,966 22, 21, 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. 9/2/216 3:54 PM Sumexpen.xlsx Page 9 of 31

15 USD# 38 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 258, ,623-6% 255,3 5% Federal Funds % % Supplemental General 8,767 7,744-12% 8,1 3% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 4,235 % 5, 18% 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 17,236 19,567 14% 21,6 1% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 284, ,169-4% 289,91 6% Enrollment (FTE)* % % Amount per Pupil % 534 3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 284, ,169-4% 289,91 6% 29, School Administration Expenditures 289,91 285, 284,157 28, 275, 274,169 27, 265, 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. 9/2/216 3:54 PM Sumexpen.xlsx Page 1 of 31

16 USD# 38 Central Services Expenditures (25) % % inc/ inc/ Actual Actual dec Budget dec General 41,374 42,744 3% 44,27 3% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 858-1% % 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 3,117 3,68 16% 3,689 2% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 45,349 46,352 2% 47,716 3% Enrollment (FTE)* % % Amount per Pupil % 88 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 45,349 46,352 2% 47,716 3% Central Services Expenditures 48, 47,716 47,5 47, 46,5 46,352 46, 45,5 45,349 45, 44,5 44, 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. 9/2/216 3:54 PM Sumexpen.xlsx Page 11 of 31

17 USD# 38 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 465, ,862-3% 433, -4% Federal Funds % % Supplemental General 26,974 8,35-69% 23, % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 6,31 % 72, 19% Driver Training 73-1% % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants 2, % -1% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 14,222 23,564 66% 16,97-28% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 59, ,451 6% 545,41 1% Enrollment (FTE)* % % Amount per Pupil 984 1,23 4% 1,4-2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 59, ,451 6% 545,41 1% Operations and Maintenance Expenditures 55, 54, 542, ,41 53, 52, 51, 59,617 5, 49, 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. 9/2/216 3:54 PM Sumexpen.xlsx Page 12 of 31

18 USD# 38 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 37, ,537-4% 313,586 6% Federal Funds % % Supplemental General 2,693-1% % At Risk (4yr Old) 484 3, % -1% At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 65,286 26,119-6% 113, 333% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % -1% Cost of Living % % Vocational Education % % Gifts/Grants 32,64 9,467-71% 2, 111% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 14,338 11,811-18% 18,77 53% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 424,84 345,754-18% 464,663 34% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 424,84 345,754-18% 464,663 34% Transportation Expenditures 5, 45, 4, 35, 3, 25, 2, 15, 1, 5, 464, ,84 345, 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. 9/2/216 3:54 PM Sumexpen.xlsx Page 13 of 31

19 USD# 38 Other Support Services Expenditures (29) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 735-1% 1,1 % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 735-1% 1,1 % Enrollment (FTE)* % % Amount per Pupil 1-1% 2 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 735-1% 1,1 % Other Support Services Expenditures 1,2 1, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. * Enrollment (FTE) includes the 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. 9/2/216 3:54 PM Sumexpen.xlsx Page 14 of 31

20 USD# 38 Food Services Expenditures (31) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 321, ,625-3% 335,5 8% Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 9,46 7,932-16% 1,499 32% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 331, ,557-4% 345,999 8% Enrollment (FTE)* % % Amount per Pupil % 637 6% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 331, ,557-4% 345,999 8% Food Service Expenditures 35, 345, 34, 335, 33, 325, 32, 315, 31, 35, 345, , , 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. 9/2/216 3:54 PM Sumexpen.xlsx Page 15 of 31

21 USD# 38 Community Services Operations (33) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % 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. 9/2/216 3:54 PM Sumexpen.xlsx Page 16 of 31

22 USD# 38 Capital Improvements Expenditures (4) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 289, ,18-46% 5, 22% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 289, ,18-46% 5, 22% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 289, ,18-46% 5, 22% 5, 45, 4, 35, 3, 25, 2, 15, 1, 5, Capital Improvements (4) 5, 289, , 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. 9/2/216 3:54 PM Sumexpen.xlsx Page 17 of 31

23 USD# 38 Debt Services Expenditures (51) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % 225 % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % 225 % Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % 225 % Debt Services (51) 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. 9/2/216 3:54 PM Sumexpen.xlsx Page 18 of 31

24 USD# 38 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 63,412 1,482, % 95,726-39% Federal Funds % % Supplemental General 785,6 71, -1% 716, 1% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % % KPERS Spec. Ret. Contribution % % Contingency Reserve % % Text Book & Student Material % % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,388,472 2,192,966 58% 1,621,726-26% Enrollment (FTE)* % % Amount per Pupil 2,68 4,138 54% 2,987-28% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,388,472 2,192,966 58% 1,621,726-26% Transfers (52) 2,5, 2,192,966 2,, 1,5, 1,388,472 1,621,726 1,, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. * Enrollment (FTE) includes the 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. 9/2/216 3:54 PM Sumexpen.xlsx Page 19 of 31

25 USD# 38 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 214 July 1, 215 July 1, 216 General 77 Federal Funds 3,554-41,24-27,54 Supplemental General 44,56 23,951 47,858 At Risk (4yr Old) 2,218 5,84 43,91 At Risk (K-12) 2,2 18,16 41,63 Bilingual Education Virtual Education Capital Outlay 726, ,23 894,184 Driver Training 26,774 3,61 4,227 Declining Enrollment Extraordinary School Program Food Service 74,155 38,234 32,737 Professional Development 2,4 5,36 8,175 Parent Education Program 4,289 23,686 21,832 Summer School 26,84 22,25 22,25 Special Education 53,43 9, ,79 Cost of Living Vocational Education 31,314 31,419 36,518 Gifts/Grants -21,175-63,326-1,68 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 22,965 36,57 315,371 Text Book & Student Material 66,983 88,48 19,3 Activity Fund 26,732 2,818 31,243 Bond and Interest # Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 1,39,711 1,427,19 1,75,3 Enrollment (FTE)* Amount per Pupil 2,528 2,692 3,223 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 1,39,711 1,427,19 1,75,3 Unencumbered Cash Balances by Fund 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, 1,75,3 1,427,19 1,39,711 July 1, 214 July 1, 215 July 1, 216 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. 9/2/216 3:54 PM Sumexpen.xlsx Page 2 of 31

26 Reserve Funds Unencumbered Cash Balance USD# 38 July 1, 214 July 1, 215 July 1, 216 Special Reserve TOTAL OTHER Amount per Pupil $ $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July 1, 214 July 1, 215 July 1, 216 *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. 9/2/216 3:54 PM Sumexpen.xlsx Page 21 of 31

27 USD# 38 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % % Enrollment (FTE)** % % 53. 2% % Number of Students - Free Meals % 128-3% 11-14% 11 % Number of Students - Reduced Meals % 61 15% 63 3% 55-13% 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. 9/2/216 3:54 PM Sumexpen.xlsx Page 22 of 31

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 #1... 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 18% Supplemental General 37% General 45% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond and Interest #1 Bond and Interest #2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/2/216 3:54 PM Sumexpen.xlsx Page 23 of 31

29 Other Information USD# Actual Actual Budget Assessed Valuation $32,259,317 $36,667,461 $4,926,549 Total USD Debt $ $ $ Assessed Valuation $45,, $4,, $35,, $3,, $25,, $2,, $15,, $1,, $5,, $ $4,926,549 $36,667,461 $32,259, Total USD Debt $1 $1 $1 $1 $1 $1 $ $ $ $ $ $ $ $ /2/216 3:54 PM Sumexpen.xlsx Page 24 of 31

30 USD 38 Sources of Revenue and Proposed Budget for Estimated Sources of Revenue Estimated Amount July 1, 216 State Federal Local July 1, 217 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 4,149,585 4,149,585 Supplemental General 1,314,991 47, ,373 71,76 XXXXXXXX Adult Education xxxxxxxxxxxx At Risk (4yr Old) 79,7 43,91 xxxxxxxxxxxx 65, 29,21 Adult Supplemental Education xxxxxxxxxxxx At Risk (K-12) 272, 41,63 xxxxxxxxxxxx 24, 9,63 Bilingual Education xxxxxxxxxxxx Virtual Education Capital Outlay 95, 894, , ,8 Driver Training 15,7 4,227 3,6 xxxxxxxxxxxx 1, 38,127 Declining Enrollment XXXXXXXX Extraordinary School Program xxxxxxxxxxxx Food Service 335,5 32,737 3,28 136,65 25, 159,95 22,72 Professional Development 13,25 8,175 xxxxxxxxxxxx 1, 4,925 Parent Education Program 56,572 21,832 24,238 xxxxxxxxxxxx 15, 4,498 Summer School 8,926 22,25 xxxxxxxxxxxx 13,279 Special Education 561, ,79 xxxxxxxxxxxx 572,8 153,815 Vocational Education 357,1 36,518 1,35 xxxxxxxxxxxx 315, 4,768 Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 169,932-1,68 18, Textbook & Student Materials Revolving 19,3 XXXXXXXX School Retirement xxxxxxxxxxxx Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 368, ,926 XXXXXXXXX Contingency Reserve 315,371 XXXXXXXXX Activity Funds 31,243 XXXXXXXXX Tuition Reimbursement Bond and Interest # Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note xxxxxxxxxxxx Coop Special Education Federal Funds 137,6-27,54 xxxxxxxxxxx 164,546 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 8,791,188 1,75,3 4,747,426 31,151 1,621,726 1,396, ,557 Less Transfers 1,621,726 TOTAL Budget Expenditures $7,169,462 Sources of Revenue - - State, Federal, Local State Revenues 4,691,172 4,75,47 4,747,426 Federal Revenues 195,87 261,668 31,151 Local Revenues* 1,585,162 1,638,222 1,396,377 Total Revenues 6,471,421 6,65,36 6,444,954 Revenues Per Pupil 12,493 12,463 11,869 Effective July 1, 214 ( 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.

31 USD 38 - Vermillon - 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,, 1,5, 1,, 5, 2,5, 2,, 1,5, 1,, 5, Instruction Expenditures FTE Enrollment for Budget Authority 4,3, 4,2, ,1, 51. 4,, 3,9, ,8, 3,7, Mill Rates by Fund Average Salary , 7, 6, 5, 4, 3, 2, 1, 71,39 49,632 58,466 33,179 Total USD Mill Rates Amount Per Pupil By Function (All Funds) , 12, 1, 8, 6, 4, 2,

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