Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures

Transcription

1 USD McPherson

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 #: 418 Introduction McPherson USD 418 continues to be recognized as one of the leading school districts in Kansas and was recognized in as one of the first two innovative school districts in Kansas. The administrative, teaching, and classified employees of the district have many years of experience and dedication to the district. There are approximately 22 certified staff and 24 classified employees. More than fifty percent of the district teachers have earned a masters degree or higher. The district operates one high school (9-12), an alternative high school, one middle school (6-8), four elementary schools (K-5), early education classrooms (ages 3-4) in each elementary school, and is also the sponsoring district for the McPherson County Special Education Cooperative. Enrollment in the McPherson schools is approximately 225. The four neighborhood elementary schools have an average regular education class size of 2 students per teacher. Each of the elementary schools provides a comprehensive program, including library services, art, vocal and instrumental music, and special education support services. The curriculum used in all schools in developed by the professional staff and implemented district wide. The middle school offers a broad program of required academic and exploratory elective courses along with Pre-AP course offerings. The average middle school class size is 22 students. Extracurricular and athletic activities are also provided for middle school students. The high school offers a college preparatory program including several AP course offerings as well as vocational education and career planning services. Students entering high school are urged to develop a 5-year plan of academic and career exploration goals. The average class size at the high school is 22 students per classroom. All of the district schools are fully accredited by the Kansas State Board of Education under the Quality Performance Accreditation system. In addition, all of the schools have implemented measures to fulfill the requirements of the Federal No Child Left Behind act of Congress. All of the district schools benefit from high levels of parent and community involvement. Each building has an active site council consisting of school staff, parents, and community representatives. The elementary and middle schools have Parent Teacher Organizations that work closely with school administration and staff throughout the year to provide support financially and voluntarily. The high school has several advisory groups active booster clubs that support the vocational, fine arts, music, and athletic programs. A private foundation was established many years ago that provides enhanced financial support for projects and activities above those possible from the school budget. The district continues its C 3 initiative of College, Career, and Citizenship readiness for students. The district received a waiver from the federal government to waive students in grades 8-12 from taking state assessments. Those students instead will take a series of ACT tests to measure AYP. 1

4 Board Members Leighton Kaloupek Brad Berg President Pam Lawson Jeff Johnson Kim Janzen Chris Wiens Vice-President Rhonda Wince Key Staff Superintendent:...Dr. Randy Watson Associate Superintendents:..Chris Ruder Director of Special Education:. Gordon Mohn Director of Instruction: Angie McDonald Director of Operations.Sheldon Anderson Business Office (Accounts Receivable)..Tawny Hoffman Business Office (Accounts Payable)... Tracey Wedel Business Office (Treasurer).Jennifer Neff Accomplishments: The District s Accomplishments and Challenges McPherson USD 418 was recognized as one of the first two innovative school districts in the state of Kansas in 214. ACT scores continue to be well above state and national averages. Scores have risen each year for the past five years. McPherson USD 418 s dropout rate has declined over the past 2 years and now is consistently between 1.5% and 1.9% per year. This is well below the state and national average. Since 1982, McPherson has had 44 National Merit finalists. In McPherson High School offered nineteen Advanced Placement courses with over 13 students taking one or more exams. In , McPherson Middle School continued to offer and increased enrollment in Pre- Advanced Placement curriculum, unique to the Kansas area. All schools in McPherson consistently score above state and national averages on standardized tests. Historically, McPherson has ranked as one of the top school districts in scores on the Kansas State Assessments. McPherson USD 418 during the 29-1 school year began the Citizenship, Career, and College Ready initiative. The initiative is progressive and unique as there is no other program similar in the state of Kansas. The initiative has been recognized as a model for schools across the country to follow. 2

5 Challenges: McPherson, USD 418 faces several challenges over the next several years (listed below). These challenges are associated primarily with the loss in funding per pupil and the difficulty to keep pace with the increases in fixed costs and the need to be able to provide competitive salaries for staff. Recruitment and Retention of Staff: As a result of the funding issues McPherson USD 418 is experiencing, it is becoming more difficult to maintain competitive salaries for staff. This continues to put a strain on the districts ability to recruit and retain the quality staff this district and community expects for its students. Budget Cuts: The district continues to function in difficult economic times. The district will see a slight increase in Base State Aid Per Pupil for , but due to changes in the state weightings, the district will receive less funding overall in its general and supplemental general funds. Rising Fixed Costs: o Health Care Costs the cost of health care continues to rise. The district continues to fund health insurance for its employees. o Utilities The rising costs electric rates along with water and gas costs continue to increase at a rate greater than the increase of BSAPP. o Fuel Costs The cost of fuel for district transportation continues to be a major concern. The increased demand of costs decreases the funds for instruction and salaries. 3

6 Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) The budget is designed to best meet the needs of the various responsibilities of a school district. Every effort has been made to utilize resources to the optimum for the benefit of the students and patrons of McPherson USD 418. The goal is to support instruction at the highest level possible and that is demonstrated by an increase in expenditures for instruction. 2. Summary of General Fund Expenditures by Function Emphasis has been placed on instruction. Student & Instruction support continues to be an area of great emphasis of the General Fund budget. Salary increases are reflected in the budget as hiring and retaining the highest quality of people within the organization is a district goal. 3. Summary of Supplemental General Fund Expenditures by Function Some instructional materials come from this fund as well as support for At-Risk, Bilingual, Vocational, and Special Education Programs. 4. Summary of General and Supplemental General Fund Expenditures by Function The emphasis of the combined General and Supplemental General Funds expenditures is on instruction. 5. Summary of Special Education Fund by Function All funds transferred to the Special Education Cooperative pass through to the Special Education Fund. 6. Instruction Expenditures (1) This area continues to be an emphasis of the district and placing more budget authority for instruction will continue to be a goal. This fund has seen an increase over the past few years including this year. 7. Student Support Expenditures (21) This fund includes library and nursing expenses. 8. Instructional Support Expenditures (22) This fund includes counseling and testing expenses. 9. General Administration Expenditures (23) The fund emphasizes Board of Education expenses, Superintendent s office and business office expenses. 4

7 1. School Administration Expenditures (24) This fund includes all building administrative expenses. 11. Operations and Maintenance Expenditures (26) Operations and maintenance expenses in line 26 continue to be budgeted from the Supplemental General and Capital Outlay Funds. 12. Transportation Expenditures (27) Transportation Expenditures in line 27 are budgeted in the general fund. 13. Capital Improvements (4) The district shifted focus from large capital outlay projects to maintenance of existing facilities along with maintaining annual costs with the passing of the bond issue. The district will also utilize capital outlay for maintenance and custodial salaries for upkeep of existing buildings. 14. Debt Services (51) McPherson passed a million dollar bond issue in the spring of 213 increasing the district overall debt, however was able to actually reduce the bond and interest mill levi to do so with the existing bonds retiring. 15. Reserve Funds Unencumbered Cash Balance The district s overall cash balances have declined over the past two years as the district has planned to spend them down. 16. Other Information Enrollment Information Enrollment is the district has been steady over the past several years, but saw a decline during the school year. 17. Miscellaneous Information Mill Rates by Fund The overall mill rate decreased by.3 mills in FY 215. The assessed valuation increased approximately seven million dollars this past year. 5

8 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 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 6

9 USD# 418 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 22,277,638 59% 21,893,368 59% -2% 27,259,743 65% 25% Student Support Services 3,586,922 1% 3,584,56 1% % 3,721,428 9% 4% Instructional Support Services 1,69,319 3% 1,2,18 3% -5% 1,85,389 3% 6% Administration & Support 2,698,13 7% 2,64,152 7% -2% 2,7,213 6% 2% Operations & Maintenance 2,295,62 6% 3,937,897 11% 72% 3,238,17 8% -18% Transportation 56,13 1% 622,342 2% 11% 662,145 2% 6% Food Services 1,248,41 3% 1,3,421 3% 4% 1,336,767 3% 3% Capital Improvements 2,499,225 7% 857,383 2% -66% 721,617 2% -16% Debt Services 1,225,931 3% 1,552,171 4% 27% 933,281 2% -4% Other Costs % 14,648 % % 5,52 % -66% Total Expenditures* 37,461,298 1% 37,423,5 1% % 41,663,742 1% 11% Amount per Pupil $15,74 $15,688 % $17,465 11% Current Expenditures** 32,93,367 1% 34,432,41 1% 5% 37,74,849 1% 1% Amount per Pupil $13,84 $14,434 5% $15,86 1% Percent of Expenditures Instruction*** (Total Expenditures) 21,758,474 58% 21,373,471 57% -1% 26,79,743 64% 7% Instruction*** (Current Expenditures) 21,758,474 66% 21,373,471 62% -4% 26,79,743 71% 9% * 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 ,, 27,259,743 25,, 2,, 15,, 1,, 5,, Summary of Total Expenditures by Function (All Funds) 3,721,428 2,7,213 3,238,17 1,85, ,145 1,336, , ,281 5, Transportation 2% Operations & Maintenance 8% Administration & Support 6% Instructional Support 3% Student Support Services 9% Summary of Total Expenditures by Function Capital Improvements 2% Food Services 3% Debt Services 2% Instruction 65% Instruction Student Support Services Instructional Support Administration & Support Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/12/214 2:6 PM Sumexpen.xlsx Page 1 of 3

10 USD# 418 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 7,364,33 71% 6,653,658 68% -1% 8,97,25 72% 22% Student Support 495,72 5% 55,16 5% 2% 514,63 5% 2% Instructional Support 591,78 6% 6,554 6% 1% 61,469 5% 2% Administration & Support 1,523,936 15% 1,561,672 16% 2% 1,563,323 14% % Operations & Maintenance 2,844 % 17,844 % -14% 21,4 % 2% Transportation 371,431 4% 411,678 4% 11% 436,589 4% 6% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 1,367,942 1% 9,75,512 1% -6% 11,243,616 1% 15% Amount per Pupil $4,346 $4,87-6% $4,713 15% 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 9,, 8,, 8,97,25 7,, 6,, 5,, 4,, ,, 2,, 1,563,323 1,, Instruction 514,63 61,469 Student Support Instructional Support Administration & Support 21,4 Operations & Maintenance 436,589 Transportation Capital Improvements Other Costs Summary of General Fund Expenditures by Function Instructional Support 5% Student Support 5% Administration & Support 14% Transportation 4% Instruction 72% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/214 2:6 PM Sumexpen.xlsx Page 2 of 3

11 USD# 418 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 39,31 16% 16,643 % -96% 325,565 22% 1856% Student Support % % % % % Instructional Support % % % % % Administration & Support 293,229 12% 158,478 4% -46% 163, 11% 3% Operations & Maintenance 1,733,757 72% 3,511,769 95% 13% 981,336 67% -72% Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 2,417,287 1% 3,686,89 1% 53% 1,469,91 1% -6% Amount per Pupil $1,13 $1,546 53% $616-6% 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 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 981, , 325,565 Instruction Student Support Instructional Support 163, Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of Supplemental General Fund Expenditures by Function Instruction Instruction 22% Student Support Instructional Support Operations & Maintenance 67% Administration & Support 11% Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/214 2:6 PM Sumexpen.xlsx Page 3 of 3

12 495,72 55,16 514,63 591,78 6,554 61,469 1,817,165 1,72,15 1,726,323 1,754,61 1,2, , , ,589 3,529,613 7,754,64 6,67,31 8,422,77 USD# 418 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 7,754,64 61% 6,67,31 5% -14% 8,422,77 66% 26% Student Support 495,72 4% 55,16 4% 2% 514,63 4% 2% Instructional Support 591,78 5% 6,554 4% 1% 61,469 5% 2% Administration & Support 1,817,165 14% 1,72,15 13% -5% 1,726,323 14% % Operations & Maintenance 1,754,61 14% 3,529,613 26% 11% 1,2,736 8% -72% Transportation 371,431 3% 411,678 3% 11% 436,589 3% 6% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 12,785,229 1% 13,437,42 1% 5% 12,713,517 1% -5% Amount per Pupil $5,36 $5,633 5% $5,329-5% 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 9,, 8,, 7,, 6,, 5,, ,, ,, ,, 1,, Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of General and Supplemental General Fund Expenditures by Function Transportation Operations & Maintenance 3% 8% Administration & Support 14% Instructional Support 5% Student Support 4% Instruction 66% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/214 2:6 PM Sumexpen.xlsx Page 4 of 3

13 4,22,166 4,393,46 4,971,677 USD# 418 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 4,22,166 1% 4,393,46 1% 4% 4,971,677 1% 13% Student Support % % % % % Instructional Support % % % % % Administraton & Support % % % % % Operations & Maintenance % % % % % Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 4,22,166 1% 4,393,46 1% 4% 4,971,677 1% 13% Amount per Pupil $1,769 $1,842 4% $2,84 13% 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 5,, 4,5, 4,, 3,5, 3,, 2,5, 2,, 1,5, ,, 5, 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 9/12/214 2:6 PM Sumexpen.xlsx Page 5 of 3

14 USD# 418 Instruction Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 7,364,33 6,653,658-1% 8,97,25 22% Federal Funds 811,92 734,697-9% 811,639 1% Supplemental General 39,31 16,643-96% 325, % At Risk (4yr Old) 44,566 41,337-7% 95, 13% At Risk (K-12) 1,57,555 1,194,418 13% 1,41,12 18% Bilingual Education 45,67 44,429-1% 75, 69% Virtual Education % % Capital Outlay 519, ,897 % 715,612 38% Driver Education % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 4,22,166 4,393,46 4% 4,971,677 13% Cost of Living % % Vocational Education 433, ,69 1% 6, 37% Gifts/Grants 63,943 81,933 28% 412,545 44% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 1,57,417 1,26,454 14% 1,629,26 35% Contingency Reserve 48-1% Text Book & Student Material 174,855 36,499 16% Activity Fund 132, ,5 49% -1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 16,314,544 15,882,499-3% 19,143,461 21% Enrollment (FTE)* 2, ,385.5 % 2,385.5 % Amount per Pupil 6,839 6,658-3% 8,25 21% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 5,963,94 6,1,869 1% 8,116,282 35% TOTAL 22,277,638 21,893,368-2% 27,259,743 25% Instruction Expenditures 3,, 25,, 2,, 15,, 1,, 5,, 22,277,638 21,893,368 27,259, Instruction Expenditures 1,, 8,, 6,, 4,, 2,, 7,364,33 8,97,25 6,653,658 4,22,166 4,393,46 4,971,677 39,31 16, , 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. 9/12/214 2:6 PM Sumexpen.xlsx Page 6 of 3

15 Student Support Expenditures (21) USD# 418 % % inc/ inc/ Actual Actual dec Budget dec General 495,72 55,16 2% 514,63 2% Federal Funds 75,328 57,689-23% 73,373 27% Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) 173, ,811 7% 189,988 2% Bilingual Education 571 % -1% 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 74,583 85,95 14% 11,263 19% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 819, ,272 2% 879,254 5% Enrollment (FTE)* 2, ,385.5 % 2,385.5 % Amount per Pupil % 369 5% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 2,767,335 2,75,288-1% 2,842,174 3% TOTAL 3,586,922 3,584,56 % 3,721,428 4% Amount per Pupil $1,591 $1,61 1% $1,621 1% Student Support Expenditures 3,75, 3,721,428 3,7, 3,65, 3,6, 3,586,922 3,584,56 3,55, 3,5, 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. 9/12/214 2:6 PM Sumexpen.xlsx Page 7 of 3

16 USD# 418 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 591,78 6,554 1% 61,469 2% Federal Funds 28,557 23,859-2% 217,964 7% 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 127,264-1% 15,6 % 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 61,323 69,967 14% 83,261 19% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 988, ,38-12% 927,294 6% Enrollment (FTE)* 2, ,385.5 % 2,385.5 % Amount per Pupil % 389 6% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 8, ,728 81% 158,95 8% TOTAL 1,69,319 1,2,18-5% 1,85,389 6% Amount per Pupil $448 $428-5% $455 6% Instructional Support Expenditures 1,9, 1,8, 1,7, 1,6, 1,5, 1,4, 1,3, 1,2, 1,1, 1,, 99, 98, 1,85,389 1,69,319 1,2, 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 2:6 PM Sumexpen.xlsx Page 8 of 3

17 USD# 418 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 461, ,93-1% 473,21 4% Federal Funds 124,27 157,872 27% 17,735 8% Supplemental General 53,314 24,167-55% 3, 24% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 69,666 4,16-94% 1, 144% 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 3,589 5,165 44% 5, -3% Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 17,73 122,915 14% 146,269 19% Contingency Reserve 41,888 % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 819, ,16-1% 835,214 3% Enrollment (FTE)* 2, ,385.5 % 2,385.5 % Amount per Pupil % 35 3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 279,72 271,853 % 287,653 6% TOTAL 1,99,139 1,84,869-1% 1,122,867 4% General Administration Expenditures 1,13, 1,122,867 1,12, 1,11, 1,1, 1,99,139 1,9, 1,84,869 1,8, 1,7, 1,6, 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. 9/12/214 2:6 PM Sumexpen.xlsx Page 9 of 3

18 USD# 418 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 1,62,825 1,14,769 4% 1,9,113-1% Federal Funds 22,85 24,553 7% 25,13 2% 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 Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 125, ,716 14% 171,22 19% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,211,637 1,273,38 5% 1,286,238 1% Enrollment (FTE)* 2, ,385.5 % 2,385.5 % Amount per Pupil % 539 1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 57,123 56,942 % 58,97 4% TOTAL 1,268,76 1,329,98 5% 1,345,28 1% School Administration Expenditures 1,36, 1,34, 1,32, 1,3, 1,329,98 1,345,28 1,28, 1,268,76 1,26, 1,24, 1,22, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 2:6 PM Sumexpen.xlsx Page 1 of 3

19 USD# 418 Central Services Expenditures (25) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds 67,49 7,191 4% 74,385 6% Supplemental General 239, ,311-44% 133, -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 18,231 2,81 14% 24,753 19% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 325, ,33-31% 232,138 3% Enrollment (FTE)* 2, ,385.5 % 2,385.5 % Amount per Pupil % 97 3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 4,649-1% % TOTAL 33,24 225,33-32% 232,138 3% Central Services Expenditures 35, 33,24 3, 25, 225,33 232,138 2, 15, 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 2:6 PM Sumexpen.xlsx Page 11 of 3

20 USD# 418 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 2,844 17,844-14% 21,4 2% Federal Funds 47,959 49,73 2% 53,84 1% Supplemental General 1,733,757 3,511,769 13% 981,336-72% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 236,164 76,886-67% 1,6, 1981% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % 425, % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants 35,3 17,65-5% 4, 127% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 159,11 181,536 14% 24,753-86% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,233,134 3,854,758 73% 3,146,329-18% Enrollment (FTE)* 2, ,385.5 % 2,385.5 % Amount per Pupil 936 1,616 73% 1,319-18% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 62,486 83,139 33% 91,778 1% TOTAL 2,295,62 3,937,897 72% 3,238,17-18% Operations and Maintenance Expenditures 4,, 3,937,897 3,5, 3,238,17 3,, 2,5, 2,295,62 2,, 1,5, 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 2:6 PM Sumexpen.xlsx Page 12 of 3

21 USD# 418 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 371, ,678 11% 436,589 6% Federal Funds 42,436 53,93 27% 56,588 5% Supplemental General % % At Risk (4yr Old) 3,517 % -1% 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 1,657 1,891 14% 2,25 19% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 415,524 47,989 13% 495,427 5% Enrollment (FTE)* 2, ,385.5 % 2,385.5 % Amount per Pupil % 28 5% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 144,66 151,353 5% 166,718 1% TOTAL 56,13 622,342 11% 662,145 6% Transportation Expenditures 68, 66, 64, 62, 6, 58, 56, 54, 52, 5, 662, ,342 56, 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. 9/12/214 2:6 PM Sumexpen.xlsx Page 13 of 3

22 USD# 418 Other Support Services Expenditures (29) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) 3,517 % -1% 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 3,517 % -1% Enrollment (FTE)* 2, ,385.5 % 2,385.5 % Amount per Pupil 1 % -1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 11,131 % 5,52-55% TOTAL 14,648 % 5,52-66% Other Support Services Expenditures 16, 14,648 14, 12, 1, 8, 6, 5,52 4, 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 2:6 PM Sumexpen.xlsx Page 14 of 3

23 USD# 418 Food Services Expenditures (31) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds 42,547 11, % 91,461-17% 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 1,154,484 1,131,418-2% 1,177,797 4% 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 51,379 58,621 14% 67,59 15% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,248,41 1,3,421 4% 1,336,767 3% Enrollment (FTE)* 2, ,385.5 % 2,385.5 % Amount per Pupil % 56 3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,248,41 1,3,421 4% 1,336,767 3% Food Service Expenditures 1,34, 1,336,767 1,32, 1,3, 1,3,421 1,28, 1,26, 1,248,41 1,24, 1,22, 1,2, 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 2:6 PM Sumexpen.xlsx Page 15 of 3

24 USD# 418 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-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)* 2, ,385.5 % 2,385.5 % 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. 9/12/214 2:6 PM Sumexpen.xlsx Page 16 of 3

25 USD# 418 Capital Improvements Expenditures (4) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds 2,62 2,817 8% 5, 77% Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 2,48,6 837,949-66% 7, -16% 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 16,617 16,617 % 16,617 % Temporary Note % % SUBTOTAL 2,499, ,383-66% 721,617-16% Enrollment (FTE)* 2, ,385.5 % 2,385.5 % Amount per Pupil 1, % 33-16% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,499, ,383-66% 721,617-16% 2,5, 2,499,225 Capital Improvements (4) 2,, 1,5, 1,, 857, ,617 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. 9/12/214 2:6 PM Sumexpen.xlsx Page 17 of 3

26 USD# 418 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 1,225,931 1,552,171 27% 933,281-4% Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,225,931 1,552,171 27% 933,281-4% Enrollment (FTE)* 2, ,385.5 % 2,385.5 % Amount per Pupil % 391-4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,225,931 1,552,171 27% 933,281-4% Deb Services (51) 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, 1,552,171 1,225, , 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. 9/12/214 2:6 PM Sumexpen.xlsx Page 18 of 3

27 USD# 418 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 3,31,618 3,758,424 14% 3,22,477-14% Federal Funds % % Supplemental General 2,138,716 83,747-61% 3,395, 39% 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 % 11, % 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 149,8 95,15-36% -1% Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 5,59,134 4,684,321-16% 6,725,477 44% Enrollment (FTE)* 2, ,385.5 % 2,385.5 % Amount per Pupil 2,343 1,964-16% 2,819 44% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 5,59,134 4,684,321-16% 6,725,477 44% Transfers (52) 7,, 6,725,477 6,, 5,, 4,, 3,, 2,, 1,, 5,59,134 4,684, 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. 9/12/214 2:6 PM Sumexpen.xlsx Page 19 of 3

28 USD# 418 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 212 July 1, 213 July 1, 214 General Federal Funds 2,163 Supplemental General 513, , ,82 At Risk (4yr Old) At Risk (K-12) 514,13 32,717 Bilingual Education Virtual Education Capital Outlay 2,554, ,67 1,98,43 Driver Training Declining Enrollment Extraordinary School Program Food Service 28,976 14,189 52,751 Professional Development 249, ,6 125,6 Parent Education Program Summer School Special Education 1,53,575 1,369, ,688 Cost of Living Vocational Education 95,736 1, Gifts/Grants 76,96 88, ,545 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 545, ,883 59,995 Text Book & Student Material 45,26 285, ,465 Activity Fund 52, ,89 132,59 Bond and Interest #1 1,715,1 1,858,688 1,532,994 Bond and Interest #2 No Fund Warrant Special Assessment 9,184 9,595 29,842 Temporary Note SUBTOTAL 8,312,83 6,197,281 4,621,189 Enrollment (FTE)* 2, , ,385.5 Amount per Pupil 3,484 2,598 1,937 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop 345,24 482, ,396 TOTAL 8,657,17 6,679,694 5,367,585 Unencumbered Cash Balances by Fund 9,, 8,, 7,, 6,, 5,, 4,, 3,, 2,, 1,, 8,657,17 6,679,694 5,367,585 July 1, 212 July 1, 213 July 1, 214 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. 9/12/214 2:6 PM Sumexpen.xlsx Page 2 of 3

29 Reserve Funds Unencumbered Cash Balance USD# 418 July 1, 212 July 1, 213 July 1, 214 Special Reserve TOTAL OTHER Amount per Pupil $ $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July 1, 212 July 1, 213 July 1, 214 *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. 9/12/214 2:6 PM Sumexpen.xlsx Page 21 of 3

30 USD# 418 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 2, , % 2,254.2 % 2, % 2, % Enrollment (FTE)** 2, ,375.5 % 2,385.5 % 2,385.5 % 2,385.5 % Number of Students - Free Meals % 83 1% 724-1% 774 7% Number of Students - Reduced Meals % 271-2% 3 11% 25-17% 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 1. FTE. 9/12/214 2:6 PM Sumexpen.xlsx Page 22 of 3

31 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) Bond and Interest #1 17% Capital Outlay 16% Supplemental General 28% General 39% 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 9/12/214 2:6 PM Sumexpen.xlsx Page 23 of 3

32 Other Information USD# Actual Actual Budget Assessed Valuation $173,662,479 $182,713,145 $189,55,149 Bonded Indebtedness $3,682,46 $15,999,143 $14,826,311 Assessed Valuation $19,, $189,55,149 $185,, $182,713,145 $18,, $175,, $173,662,479 $17,, $165,, $16,, $14,, $12,, $1,, $8,, $6,, $4,, $2,, $ Bonded Indebtedness $15,999,143 $14,826,311 $3,682, /12/214 2:6 PM Sumexpen.xlsx Page 24 of 3

33 USD 418 Sources of Revenue and Proposed Budget for Estimated Sources of Revenue Estimated Amount July 1, 214 State Federal Local July 1, 215 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 14,464,93 14,354,93 11, XXXXXXXX Supplemental General 4,864,91 744,82 1,468,227 2,651,854 XXXXXXXX Adult Education At Risk (4yr Old) 95, 5, 45, Adult Supplemental Education At Risk (K-12) 1,6, 1,45, 15, Bilingual Education 75, 5, 25, Virtual Education Capital Outlay 3,25,612 1,98,43 151,244 3, 1,772,938 Driver Training Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 1,62,797 52,751 15,6 673, ,15 23,377 Professional Development 125,6 125,6 Parent Education Program Summer School Special Education 4,971, ,688 4,77,477 3, 232,488 Vocational Education 6, 3, 3, Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 457, , , Textbook & Student Materials Revolving 128,465 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 2,25,286 2,25,286 XXXXXXXXX Contingency Reserve 59,995 XXXXXXXXX Activity Funds 132,59 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 933,281 1,532,994 92,828 1,51,415 2,22,956 Bond and Interest #2 No Fund Warrant Special Assessment 16, ,668 3,893 Temporary Note Coop Special Education 11,726, ,396 1,35, 1,438,358 88,32 Federal Funds 1,58,88 xxxxxxxxxxx 1,58,88 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 48,389,219 5,367,585 18,332,278 3,653,761 3, 6,725,477 18,375,383 3,297,746 Less Transfers 6,725,477 TOTAL Budget Expenditures $41,663,742 Sources of Revenue - - State, Federal, Local State Revenues 13,31,49 13,182,783 18,332,278 Federal Revenues 3,22,334 3,221,655 3,653,761 Local Revenues 24,561,276 24,387,37 25,13,86 Total Revenues 41,74,19 4,791,745 47,89,899 Revenues Per Pupil 17,218 17,1 19,74

34 3,, 25,, 2,, 15,, 1,, 5,, Summary of Total Expenditures by Function (All Funds) USD McPherson - Summary 9,, 8,, 7,, 6,, 5,, 4,, 3,, 2,, 1,, General and Supplemental General Fund Expenditures by Function Instruction Expenditures FTE Enrollment for Budget Authority 3,, ,, 2,, 15,, ,, 22. 5,, Mill Levies by Fund 8, 7, 6, 5, 4, 3, 2, 1, Average Salary Total USD Mill Rates Amount Per Pupil By Function (All Funds) , 16, 14, 12, 1, 8, 6, 4, 2,