Riley County Schools USD 378

Transcription

1 Riley County Schools USD 378

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

3 25-26 Budget General Information USD #: 378 Introduction Riley County Schools have seen a steady increase in enrollment of 2% each year over the past 4 years, going from 66 Full Time Equivalency (FTE) to FTE. Demographically we would expect to see a continued growth pattern due to several reasons. First, since opening our district to "out of district" students in 2 there have been a steady number (94 K-12) of out of district students who, after they had gone through an application process that included the students attendance, grades, and discipline records at their previous school(s), have been accepted to our schools. Riley County Schools have an excellent reputation within the area and families looking for smaller class sizes, excellent academic standards, outstanding activity & athletic teams, and terrific facilities have considered going out of their local school districts and coming to Riley County. Second, according to Ft. Riley Military Base personnel-within a 6-mile radius, the region can expect an increase of 33, people. Of these 33, people there may be around 6, school-aged children. Riley County Schools would anticipate some of these 6, students to enroll within our schools. In Kansas, school funding is based upon the number of FTE students schools have on the September 2th count day and a second count day on February 2th for districts that have students whose parents are full time military. Approximately only 25% of the schools in Kansas have a steady or increasing enrollment. Riley County Schools are included within this 25% and with the announcement of the Big Red One coming back to Ft. Riley the school district would expect to remain within that enviable 25%. In the 4-5 school year these out of district students brought in over $7, to our General Fund Budget. This General Fund Budget received over 9% state aid and our Supplemental General (Local Option Budget/LOB) budget received 49% state aid. The General Fund LOB authority was at 21.27% of the state allowed 25%. If the district chose to assess mills for Capital Outlay it would have received 38% state aid. The USD 378 BOE and administration have chosen to not assess Capital Outlay mill levies to pay for capital improvements, but rather make transfers from our General Fund to Capital Outlay so that we take full advantage of the over 9% state aid vs. 38% state aid when making or purchasing capital improvements. Dan Russell, President David Stevenson, Vice President Rusty Berry, Board Member Tom Henton, Board Member Gordon Hibbard, Board Member Dan Strom, Board Member Dan Winter, Board Member Board Members 1

4 Key Staff Superintendent: Brad Starnes District Office Staff: Sandy Glessner and Becky Pultz The District s Accomplishments and Challenges Accomplishments: In the 4-5 school year Riley County Students reached the State Standard of Excellence on the Kansas State Assessments in 5 out of 12 tested areas. These included 6 th Grade Social Studies, 7 th Grade Math, 1 th grade Science, 11 th grade Reading, and 11 th grade Social Studies. The Fine Arts Department was well represented with both the Mixed Choir and Large Group Band receiving I division ratings at their State Contest. The RCHS Art Students won 11-1 st place awards at the Mid-East League Contest, the 2-Speaker Debate Team placed 3 rd in state, and Forensics won the Mid-East League title for the first time in school history. Our athletic teams were outstanding as well, with Girls Basketball culminating a 26- season by winning the state championship, Girls Cross Country was the state runners-up, and for the second year in a row our teams, fans, cheerleaders, band, and danceline won a state sportsmanship plaque. Challenges: Riley County Schools, like many school districts, faces some challenges in the form of the recruitment and retention of teachers in particular areas of study. Special Education is included within these areas of study and is a continued area of concern. The instructional cost, which includes teachers and paraprofessionals, and operations & maintenance cost continue to rise at a high level. In this years 5-6 budget these cost have increased due to: needed salary increases (29%) to attract and keep quality special education staff that work in difficult situations, the rising cost (274%)of transporting (gas) these students to schools that can provide them services outlined within their Individual Educational Plans, and the increase in number and severity of the exceptionalities of special needs students. Other challenges would include the rising and unknown cost of health care; the uncertainty of how the Ft. Riley personnel increase may affect our school district, and two very positive challenges: building a fine arts addition at the Riley County Grade School, the remodeling of the present district office into an additional classroom and the moving of the district office into a remodeled district owned property. With each of these challenges the district will continue to provide the best possible education for its students. What impacts student learning within the classroom will directly drive all decisions for the district. There is a commitment to the continuation and expansion upon the things that have made and will continue to make Riley County Schools regarded as one of the state s premier school districts. 2

5 Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) In looking at the area of there was a 19% increase in due in part to a large increase in teacher salaries and money upon the base. With this increase Riley County moved from the bottom 1/3 rd into the top 1/3 rd of teacher salaries within the area. The recruitment and retention of quality teachers will remain a high priority for the district as they have the greatest impact upon student learning within the classroom. The 5-6 budget includes a 4% in instruction that makes up 51% of our total budget. The large increase in capital improvements is due to the over 9% state aid transfers from the general fund for the maintenance and improvements of several district projects: Riley Grade School Fine Arts Addition, district office classroom remodel, and new district office remodel at 24 W. Kansas. General Administration-District Office staff budget includes a 6% decrease and the district s debt services are down 8%. Increases in operations and maintenance (9%)could be attributed to the increase in gas prices. 2. Summary of General Fund Expenditures by Function General Fund money that is over 9% state aid contains 57% instruction expenditures and 12% of the operations and maintenance costs. 3. Summary of Supplemental General Fund Expenditures by Function Riley County Schools Supplemental General Fund Expenditures are at 22.69% of the authorized state allowed 25% of the general fund budget. Supplemental General (Local Option Budget/LOB) funded at 61% state aid includes 35% expenditures in the areas of instruction and student & instructional support. Through curriculum and assessments, these areas allow for more staff influence upon what directly impacts student learning within the classroom. This LOB fund cannot be republished if our district s enrollment is over the projected FTE. 4. Summary of General and Supplemental General Fund Expenditures by Function Shows that 54% of these two budgets are spent on instruction. 5. Summary of Special Education Fund by Function This fund is funded at 8% state aid and uses 93% of this fund for instruction. Within instruction there was a 29% and a sizeable 274% increase in operations and maintenance due to increase in transportation cost (gas, number of students being transported due to severity of their exceptionalities. 6. Expenditures (1) Drivers Education 44% (due to increased numbers taking the course and teacher salary increases) Special Education 29%, and KPERS 35% drive the overall increase of 4% within this fund. 7. Student and al Support Expenditures (21 & 22) Professional Development (training and/or retraining of teachers) that impacts student learning within the classroom and the making of teachers more accountable due to the administrative reorganization of the district 26% and KPERS 17% provide for the additional increase of 3% within these expenditures. 3

6 8. General Administration Expenditures (23) The 6% decrease in general district office staff and KPERS increase of 16% highlight the 6% decrease within this fund. 9. School Administration Expenditures (24) The reorganization of the school district administrative staff and duties allowing more time to be spent on curriculum, personnel, and assessment decisions that drive student learning within the classroom make up the 12% increase within this fund and the 12% KPERS increase for a total 6% increase. 1. Operations and Maintenance Expenditures (26) Drivers Education 13%, KPERS 11%, and Special Education 274% increases stem from the increased cost of gas and numbers of students using these services. 11. (25 & 29: Other Supplemental Services) (3: Non- Services) Food Service 11%, Special Education 86%, both driven by increases in transportation cost and KPERS make up the 12% increase within these expenditures. 12. Capital Improvements (4) This increase of 412% is due to the general fund (9% state aid) transfer that would pay for budgeted district projects (RCGS roof, RCGS and RCHS kitchen equipment and updates, RCGS Fine Arts Addition, District office/classroom remodels). 13. Debt Services (5) Our Bond and Interest, which is not a constant number and is static from year to year is down 8%. 14. Miscellaneous Information Unencumbered Cash Balance by Fund Our end of year planned unencumbered cash balance transfers are down by 7%. These transfers allow us to supplement funds and carry over money within state allowed funds for our next year s budget. 15. Reserve Funds Unencumbered Cash Balance This shows the actual money that was used to make transfers supplementing other funds allowing us to carry over this money for use in the next year s budget. 16. Other Information - FTE Shows the steady 2% annual increase in our FTE student enrollment. 17. Miscellaneous Information Mill Rates by Fund The Supplemental General Mill Rate dropped from to and our Bond and Interest that was used to finance the 1993 bond for the RCHS 6 classrooms/library/north gym and the 1999 bond for vocational programs building remodeling, technology infrastructure (12 strand fiber optics cable throughout the district), and the track/stadium complex updates, raised from to 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 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. 4

7 KSDE Website Information Available K-12 Statistics (Building, District or State Totals) Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications Certified Personnel Enrollment Dropouts Graduates Salary Reports Kansas Building Report Card Attendance Rate Graduation Rate Dropout Rate School Violence Assessments o Reading o Mathematics o Writing Graduates Passing Adv. Science Courses Graduates Passing Adv. Math Courses 5

8 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 2,85,688 5% 3,437,65 53% 21% 3,67,795 51% 7% Student & al Support 448,67 8% 51,688 8% 12% 516,481 7% 3% General Administration 318,961 6% 343,496 5% 8% 324,11 5% -6% School Administration (Building) 376,942 7% 377,919 6% % 41,423 6% 6% Operations & Maintenance 578,586 1% 59,367 8% -12% 555,686 8% 9% Capital Improvements 26,985 % 88,625 1% 228% 454, 6% 412% Debt Services 441,229 8% 459,33 7% 4% 422,597 6% -8% 639,343 11% 757,289 12% 18% 845,937 12% 12% Total Expenditures 5,68,81 1% 6,474,482 1% 14% 7,191,29 1% 11% Amount per Pupil $8,98 $1,77 12% $11,192 11% The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-12), Capital Outlay, Driver Education, Declining Enrollment, 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, Area Vocational Education, and Special Education Coop. 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: - 1 Operations & Maintenance - 26 Student & al Support - 21 & 22-25, 29 and 3 and all others not included elsewhere General Administration - 23 Capital Improvements - 4 School Administration (Building) - 24 Debt Services - 51 Transfers ,, 3,5, Summary of Total Expenditures By Function (All Funds) 3,, 2,5, 2,, ,5, 1,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Summary of Total Expenditures By Function (All Funds) Debt Services 6% Capital Improvements 6% Operations & Maintenance 8% School Administration (Building) 6% General Administration 5% 12% Student & al Support 7% 5% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 11/1/25 9:27 AM Sumexpen.xls Page 1 of 19

9 Summary of General Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,842,237 53% 2,29,757 55% 1% 2,276,314 57% 12% Student & al Support 229,516 7% 247,88 7% 8% 252,315 6% 2% General Administration 31,137 9% 337,196 9% 9% 316,71 8% -6% School Administration (Building) 343,35 1% 341,212 9% -1% 36,387 9% 6% Operations & Maintenance 466,319 13% 44,525 12% -6% 461,136 12% 5% Capital Improvements % % % % % 277,89 8% 39,939 8% 12% 325,387 8% 5% Total Expenditures 3,469,323 1% 3,76,59 1% 7% 3,992,249 1% 8% Amount per Pupil $5,484 $5,769 5% $6,214 8% The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. Summary of General Fund Expenditures by Function 2,5, 2,, 1,5, 1,, , Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General Fund Expenditures by Function Operations & Maintenance 12% School Administration (Building) 9% General Administration 8% 8% Student & al Support 6% 57% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 11/1/25 9:27 AM Sumexpen.xls Page 2 of 19

10 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 153,784 32% 188,525 4% 23% 196,855 35% 4% Student & al Support 19,273 4% 25,45 44% 8% 26,229 36% 1% General Administration 4,19 1% % -1% 1 % % School Administration (Building) 33,637 7% 28,21 6% -17% 31,35 6% 12% Operations & Maintenance 96,82 2% 45,747 1% -52% 5, 9% 9% Capital Improvements % % % % % % % % 83, 15% % Total Expenditures 477,885 1% 467,338 1% -2% 567,534 1% 21% Amount per Pupil $755 $727-4% $883 21% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. 25, Summary of Supplemental General Fund Expenditures by Function 2, 15, , 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Supplemental General Fund Expenditures by Function 15% Operations & Maintenance 9% School Administration (Building) 6% 35% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Student & al Support 35% 11/1/25 9:27 AM Sumexpen.xls Page 3 of 19

11 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,996,21 51% 2,218,282 53% 11% 2,473,169 54% 11% Student & al Support 419,789 11% 452,925 11% 8% 458,544 1% 1% General Administration 314,246 8% 337,196 8% 7% 316,81 7% -6% School Administration (Building) 376,942 1% 369,233 9% -2% 391,737 9% 6% Operations & Maintenance 562,41 14% 486,272 12% -14% 511,136 11% 5% Capital Improvements % % % % % 277,89 7% 39,939 7% 12% 48,387 9% 32% Total Expenditures 3,947,28 1% 4,173,847 1% 6% 4,559,783 1% 9% Amount per Pupil $6,24 $6,496 4% $7,97 9% The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-13 and adds together the 'General Fund' and 'Supplemental General Fund' line items. Summary of General and Supplemental General Fund Expenditures by Function 3,, 2,5, 2,, ,5, 1,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General and Supplemental General Fund Expenditures by Function 9% Operations & Maintenance 11% School Administration (Building) 9% General Administration 7% Student & al Support 1% 54% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 11/1/25 9:27 AM Sumexpen.xls Page 4 of 19

12 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 411,241 96% 418,43 97% 2% 54,548 93% 29% Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance 13,113 3% 7,145 2% -46% 26,7 5% 274% Capital Improvements % % % % % 3,692 1% 7,1 2% 9% 13, 2% 86% Total Expenditures 428,46 1% 432,189 1% 1% 58,248 1% 34% Amount per Pupil $677 $673-1% $93 34% 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, , Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Special Education Fund by Function Operations & Maintenance 5% 2% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 93% 11/1/25 9:27 AM Sumexpen.xls Page 5 of 19

13 Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 1,842,237 2,29,757 1% 2,276,314 12% Federal Funds 133, ,614-6% 82,3-35% Supplemental General 153, ,525 23% 196,855 4% At Risk (4yr Old) At Risk (K-12) 95, Bilingual Education % % Capital Outlay 27,679 % 8,4-96% Driver Education 12,261 16,17 31% 23,66 44% Declining Enrollment Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % 37,114 % Special Education 411, ,43 2% 54,548 29% Vocational Education 231, ,485 3% 281,872 18% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 97,82 129,623 34% Contingency Reserve 65,5 114,863 75% Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,85,688 3,437,65 21% 3,67,795 7% Enrollment (FTE)* % % Amount per Pupil 4,56 5,35 19% 5,713 7% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,85,688 3,437,65 21% 3,67,795 7% 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, Expenditures Expenditures 2,5, 2,, 1,5, 1,, General Supplemental General Special Education 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 11/1/25 9:27 AM Sumexpen.xls Page 6 of 19

14 Student and al Support Expenditures (21 & 22) % % inc/ inc/ Actual Actual dec Budget dec General 229, ,88 8% 252,315 2% Federal Funds % % Supplemental General 19,273 25,45 8% 26,229 1% At Risk (4yr Old) At Risk (K-12) Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment Extraordinary School Program % % Food Service % % Professional Development 17,728 25,638 45% 32,3 26% Parent Education Program 1,15 1,875 7% 11,387 5% Summer School % % Special Education % % Vocational Education 4 4 % 4 % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 11,85 13,85 17% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 448,67 51,688 12% 516,481 3% Enrollment (FTE)* % % Amount per Pupil % 84 3% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 448,67 51,688 12% 516,481 3% Amount per Pupil $78 $781 1% $84 3% Student and al Support Expenditures 6, 5, 4, 3, 2, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 11/1/25 9:27 AM Sumexpen.xls Page 7 of 19

15 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 31, ,196 9% 316,71-6% Federal Funds % % Supplemental General 4,19-1% 1 % At Risk (4yr Old) At Risk (K-12) Bilingual Education % % Capital Outlay 4,715-1% % Driver Training % % Declining Enrollment Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 6,3 7,3 16% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 318, ,496 8% 324,11-6% Enrollment (FTE)* % % Amount per Pupil % 54-6% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 318, ,496 8% 324,11-6% 4, General Administration Expenditures 35, 3, 25, 2, 15, 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 11/1/25 9:27 AM Sumexpen.xls Page 8 of 19

16 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 343,35 341,212-1% 36,387 6% Federal Funds % % Supplemental General 33,637 28,21-17% 31,35 12% At Risk (4yr Old) At Risk (K-12) Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 8,686 9,686 12% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 376, ,919 % 41,423 6% Enrollment (FTE)* % % Amount per Pupil % 625 6% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 376, ,919 % 41,423 6% School Administration Expenditures 45, 4, 35, 3, 25, 2, 15, 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 11/1/25 9:27 AM Sumexpen.xls Page 9 of 19

17 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 466,319 44,525-6% 461,136 5% Federal Funds % % Supplemental General 96,82 45,747-52% 5, 9% At Risk (4yr Old) At Risk (K-12) Bilingual Education % % Capital Outlay % % Driver Training 3,72 7,15 133% 8,5 13% Declining Enrollment Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 13,113 7,145-46% 26,7 274% Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 8,8 9,8 11% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 578,586 59,367-12% 555,686 9% Enrollment (FTE)* % % Amount per Pupil % 865 9% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 578,586 59,367-12% 555,686 9% 7, Operations and Maintenance Expenditures 6, 5, 4, 3, 2, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 11/1/25 9:27 AM Sumexpen.xls Page 1 of 19

18 (25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % inc/ inc/ Actual Actual dec Budget dec General 277,89 39,939 12% 325,387 5% Federal Funds 1,82 % -1% Supplemental General % 83, % At Risk (4yr Old) At Risk (K-12) Bilingual Education % % Capital Outlay 58,731 % -1% Driver Training % % Declining Enrollment Extraordinary School Program % % Food Service 357, ,436 2% 48,35 11% Professional Development % % Parent Education Program % % Summer School % % Special Education 3,692 7,1 9% 13, 86% Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 14,1 16,2 15% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 639, ,289 18% 845,937 12% Enrollment (FTE)* % % Amount per Pupil 1,11 1,179 17% 1,317 12% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 639, ,289 18% 845,937 12% 9, 8, 7, 6, 5, 4, 3, 2, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 11/1/25 9:27 AM Sumexpen.xls Page 11 of 19

19 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 % % Capital Outlay 26,985 88, % 454, 412% Driver Training % % Declining Enrollment Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 26,985 88, % 454, 412% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 26,985 88, % 454, 412% Capital Improvements (4) 5, 45, 4, 35, 3, 25, 2, 15, 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 11/1/25 9:27 AM Sumexpen.xls Page 12 of 19

20 Debt Services Expenditures (51) USD# 378 % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) At Risk (K-12) Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 441, ,33 4% 422,597-8% Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 441, ,33 4% 422,597-8% Enrollment (FTE)* % % Amount per Pupil % 658-8% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 441, ,33 4% 422,597-8% Debt Services (51) 5, 45, 4, 35, 3, 25, 2, 15, 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 11/1/25 9:27 AM Sumexpen.xls Page 13 of 19

21 Transfers (52) USD# 378 % % inc/ inc/ Actual Actual dec Budget dec General 87,78 71,23-19% 67,865-13% Federal Funds % % Supplemental General 316, ,545 67% 517,466-2% At Risk (4yr Old) At Risk (K-12) Bilingual Education % % Capital Outlay Driver Training % % Declining Enrollment Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,186,939 1,228,568 4% 1,125,331-8% Enrollment (FTE)* % % Amount per Pupil 1,876 1,912 2% 1,751-8% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,186,939 1,228,568 4% 1,125,331-8% Transfers (52) 1,4, 1,2, 1,, 8, 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 11/1/25 9:27 AM Sumexpen.xls Page 14 of 19

22 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 23 July 1, 24 July 1, 25 General 475 1, Federal Funds 1,417 1,423 1,423 Supplemental General 11,192 34,932 26,516 At Risk (4yr Old) At Risk (K-12) Bilingual Education Capital Outlay 174, ,91 483,317 Driver Training 14,226 17,421 15,484 Declining Enrollment Extraordinary School Program Food Service 85,345 5,88 119,873 Professional Development 39,574 33,846 28,28 Parent Education Program Summer School 32,624 44,624 59,179 Special Education 221,17 227, ,597 Vocational Education Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 167,422 13,711 Text Book & Student Material Bond & Interest 1 282, , ,686 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 1,3,43 1,582,658 1,392,25 Enrollment (FTE)* Amount per Pupil 1,629 2,463 2,167 Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL 1,3,43 1,582,658 1,392,25 Unencumbered Cash Balances by Fund 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 11/1/25 9:27 AM Sumexpen.xls Page 15 of 19

23 Reserve Funds Unencumbered Cash Balance USD# 378 July 1, 23 July 1, 24 Special Reserve TOTAL OTHER Amount per Pupil $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) *School districts are authorized by law to self insure rather than purchase insurance for the following categories: Worker's Comp, Health Insurance, Life Insurance, Property and Casualty (Risk Management) and Disability Income Insurance. Monies are placed in the Self Insured Fund to pay for claims which may arise from the categories listed above. 11/1/25 9:27 AM Sumexpen.xls Page 16 of 19

24 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % % Enrollment (FTE)** % % % % Number of Students - Free Meals % 74-24% 111 5% 1-1% Number of Students - Reduced Meals % 99 48% 82-17% 95 16% 7. Enrollment (FTE)* for Budget Authority Enrollment (FTE)** Used for Calculating "Amount Per Pupil" Low Income Students Free Meals Reduced Meals *FTE for state aid and budget authority purposes for general fund. ** FTE includes 9/2 enrollment used for state aid purposes and adding the additional FTE for preschool programs, headstart, and all-day kindergarten. For example, preschool students attending half days on September 2th would be counted as.5 FTE. Kindergarten students attending full time every day would be counted as 1. FTE. 11/1/25 9:27 AM Sumexpen.xls Page 17 of 19

25 Miscellaneous Information Mill Rates by Fund USD# Actual Actual Budget General Supplemental General Adult Education... Capital Outlay Declining Enrollment. Special Liability... School Retirement... Extraordinary Growth Facilities... Bond & Interest Bond & Interest 2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission... Recreation Commission Employee Benefit... TOTAL OTHER... Total USD Mill Rates Miscellaneous Information Mill Rates by Fund (Total USD) Bond & Interest 1 19% Supplemental General 4% General 41% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Bond & Interest 1 Bond & Interest 2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 11/1/25 9:27 AM Sumexpen.xls Page 18 of 19

26 Other Information USD# Actual Actual Budget Assessed Valuation $2,55,264 $22,149,467 $23,12,76 Bonded Indebtedness $3,923,295 $4,125, $3,83, Assessed Valuation $25,, $2,, $15,, $1,, $5,, $ Bonded Indebtedness $4,5, $4,, $3,5, $3,, $2,5, $2,, $1,5, $1,, $5, $ /1/25 9:27 AM Sumexpen.xls Page 19 of 19