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

Transcription

1 USD #273 BELOIT

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 # 273 Introduction Unified School District Number Beloit encompasses 565 square miles of North Central Kansas. The district is the Special Education Cooperative for four other school districts as well. Through a system of program evaluation, development, and re-assessment, the curriculum is continually updated to meet the challenges of the future. Administrators, teachers, and classified staff have a comprehensive staff development program which is approved by the Kansas State Department of Education. Those staff members having a Professional Development Plan receive credit for training they receive to enhance their job skills. PURPOSE OF SCHOOLS MISSION STATEMENT The public schools of USD No. 273 base their educational programs on those principals necessary to prepare students for responsible citizenship. As such, the schools recognize that our complex changing society demands that educational programs continue to provide a sound, basic education. Realizing that students vary in aptitude and interest, the educational program will provide for the development of general knowledge while addressing individual needs and desires. All students will have an equal opportunity to pursue and acquire an education. The students of USD No. 273 will be given the opportunity to become (1) academically functional; (2) aware of important cultural heritages, traditions, and lifestyles; (3) aware of vocational opportunities; (4) conscious of the importance of good health and a positive self-image; and (5) aware of the fine arts. GOALS FOR STUDENT LEARNING To fulfill the mission of the district, students will be encouraged to do the following: - perform at a competent level, as determined by USD No. 273 faculty, administration, and board of education in 1) reading, writing, speaking, and listening as related to the English language; 2) mathematics; 3) social studies; 4) health, physical education, and recreation; 5) science and scientific study; 6) fine arts; 7) vocational areas; and 8) basic computer literacy; - achieve personal excellence in all endeavors; - learn to examine and use information to develop thinking skills; - learn how to be a good citizen: understand and appreciate our country, its laws, its culture, and the rights of its citizens; - develop pride in work and a feeling of self-respect and good character while learning to respect people with whom we work and live; - learn about and try to understand the changes that take place in the world; - identify practices for the development and maintenance of a healthy lifestyle and leisure time use; 1

4 - gain skills in managing money, property, and resources; - gain information needed to make job selections and develop skills to enter a future field of work; - gain knowledge of foreign cultures and their languages. ACCOUNTABILITY The following persons will actively support the public schools and will accept accountability for the growth of students in the areas mentioned under the Purpose and Goals section of this statement: parents and patrons of USD No. 273, their representatives on the school board, the superintendent of schools, administrators, building level teachers, and support personnel. The student will be accountable for taking advantage of opportunities and experiences in education provided by USD No Parents will be accountable for encouraging the student to do so. Board Members Jason Johnson, President Brenda Krone, Vice-President Brent Budke Sharra Odle Mike Riemann Greg Shamburg Monte Wessling Key Staff Superintendent: Jeff Travis Business Office Staff: Doris M. Gasper, Clerk Curriculum & Instruction Staff: Kelsey Krier Other Key Contacts: Jayme File, Treasurer Byron Marshall, Elementary Principal Daryl Moore, Jr.-Sr. High School Principal Casey Seyfert, Jr.-Sr High School Assistant Principal Karen Niemczyk, Director of Special Education Cassie Kopsa, Assistant Special Education Director Karen Pahls, Mitchell County Partnership for Children and Early Learning Center Director 2

5 The District s Accomplishments and Challenges Accomplishments: The Beloit school district continues to excel through academics and in many activities. The district offers a wide variety of choices for our students. These choices include: FCCLA, FFA, Strings, Choir, Band, as well as volleyball, football, cross country, basketball, wrestling, track, golf, and tennis. Challenges: Declining State Funds Rising Cost of Health Care Continuing to Increase Parental Involvement Increasing At-Risk Population 3

6 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. 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 4

7 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. 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 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 8,679,66 63% 8,94,45 62% 3% 9,69,791 56% 1% Student Support Services 1,319,42 1% 1,436,568 1% 9% 1,536,238 9% 7% Instructional Support Services 618,328 4% 691,838 5% 12% 736,828 5% 7% Administration & Support 1,41,4 8% 1,172,92 8% 13% 1,319,87 8% 13% Operations & Maintenance 98,364 7% 983,162 7% 8% 1,325,384 8% 35% Transportation 411,338 3% 461,25 3% 12% 618,713 4% 34% Food Services 44,526 3% 433,68 3% 7% 584,5 4% 35% Capital Improvements 38,785 3% 199,61 1% -48% 987, 6% 394% Debt Services % % % % % Other Costs 72 % 61,814 % 85753% 124,754 1% 12% Total Expenditures* 13,762,525 1% 14,381,238 1% 4% 16,33,78 1% 13% Amount per Pupil $18,35 $19,175 4% $21,593 13% Current Expenditures** 13,18,61 1% 13,714,913 1% 5% 14,32,578 1% 4% Amount per Pupil $17,357 $18,287 5% $18,944 4% Percent of Expenditures Instruction*** (Total Expenditures) 8,477,796 62% 8,691,159 6% -2% 8,819,791 54% -6% Instruction*** (Current Expenditures) 8,477,796 65% 8,691,159 63% -2% 8,819,791 62% -1% * 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 - 52 Summary of Total Expenditures by Function (All Funds) 1,, 9,69,791 9,, 8,, 7,, 6,, 5,, 4,, 3,, 1,536,238 1,319,87 1,325,384 2,, 736, , ,5 1,, 987, 124, Operations & Maintenance 8% Food Services 4% Debt Services Capital Improvements % Other Costs 6% 1% Transportation 4% Administration & Support 8% Instructional Support 4% Student Support Services 9% Summary of Total Expenditures by Function Instruction 56% Instruction Student Support Services Instructional Support Administration & Support Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/15/214 4:22 PM Sumexpen.xlsx Page 1 of 3

10 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,76,958 7% 2,747,129 7% 1% 2,777,956 7% 1% Student Support % % % % % Instructional Support 285 % 48 % -83% % -1% Administration & Support 724,971 19% 748,948 19% 3% 751,2 19% % Operations & Maintenance 364,763 9% 36,721 9% -1% 366,1 9% 1% Transportation 43,756 1% 45,495 1% 4% 46, 1% 1% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 3,84,733 1% 3,92,341 1% 2% 3,941,256 1% 1% Amount per Pupil $5,121 $5,23 2% $5,22 % 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 3,, 2,777,956 2,5, 2,, 1,5, ,, 751,2 5, 366,1 Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation 46, Capital Improvements Other Costs Summary of General Fund Expenditures by Function Operations & Maintenance 9% Administration & Support 19% Instructional Support % Student Support % Transportation 1% Capital Improvements % Other Costs % Instruction 71% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/15/214 4:22 PM Sumexpen.xlsx Page 2 of 3

11 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 148,666 12% 163,653 12% 1% 168, 12% 3% Student Support 21,356 16% 21,88 15% 5% 23, 16% 9% Instructional Support 289,644 23% 336,252 24% 16% 356, 24% 6% Administration & Support 38 % % -1% % % Operations & Maintenance 33,929 26% 379,91 27% 15% 386,5 27% 2% Transportation 278,653 22% 311,842 22% 12% 315, 22% 1% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 1,249,286 1% 1,42,528 1% 12% 1,455,5 1% 4% Amount per Pupil $1,666 $1,87 12% $1,928 3% 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, 35, 356, 386,5 315, 3, 25, 23, 2, 15, 1, 168, , Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of Supplemental General Fund Expenditures by Function Other Costs % Capital Improvements % Transportation 22% Operations & Maintenance 27% Instruction 11% Instructional Support 24% Student Support 16% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Administration & Support % Transportation Capital Improvements Other Costs 9/15/214 4:22 PM Sumexpen.xlsx Page 3 of 3

12 21,356 21,88 23, 289, ,3 356, 322,49 357, , 725,9 748, ,2 695,692 74, ,6 2,855,624 2,91,782 2,945,956 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,855,624 56% 2,91,782 55% 2% 2,945,956 55% 1% Student Support 21,356 4% 21,88 4% 5% 23, 4% 9% Instructional Support 289,929 6% 336,3 6% 16% 356, 7% 6% Administration & Support 725,9 14% 748,948 14% 3% 751,2 14% % Operations & Maintenance 695,692 14% 74,622 14% 6% 752,6 14% 2% Transportation 322,49 6% 357,337 7% 11% 361, 7% 1% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 5,9,19 1% 5,34,869 1% 4% 5,396,756 1% 2% Amount per Pupil $6,787 $7,73 4% $7,148 1% 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,, 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 14% Administration & Support 14% Instructional Support 7% Student Support 4% Capital Improvements % Transportation 7% Other Costs % Instruction 54% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/15/214 4:22 PM Sumexpen.xlsx Page 4 of 3

13 1,371,94 1,341,517 1,539,852 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 1,371,94 1% 1,341,517 1% -2% 1,539,852 1% 15% Student Support % % % % % Instructional Support % % % % % Administraton & Support % % % % % Operations & Maintenance % % % % % Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 1,371,94 1% 1,341,517 1% -2% 1,539,852 1% 15% Amount per Pupil $1,829 $1,789-2% $2,4 14% 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 1,6, 1,4, 1,2, 1,, 8, 6, 4, , Instruction Student Support Instructional Support Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of Special Education Fund by Function Instruction Student Support Instructional Support Instruction 1% Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/15/214 4:22 PM Sumexpen.xlsx Page 5 of 3

14 Instruction Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 2,76,958 2,747,129 1% 2,777,956 1% Federal Funds 158,53 141,293-11% 148,15 5% Supplemental General 148, ,653 1% 168, 3% At Risk (4yr Old) 14,855 13,412 24% 137, 5% At Risk (K-12) 295, ,163-14% 273, 7% Bilingual Education 2,32 2, -2% 2, % Virtual Education % % Capital Outlay 21,27 249,291 24% 25, % Driver Education 14,44 13,213-8% 22,319 69% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 1,371,94 1,341,517-2% 1,539,852 15% Cost of Living % % Vocational Education 274,37 293,39 7% 3,484 2% Gifts/Grants 2,675-1% % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 56, ,456 12% 675, 19% Contingency Reserve 99,775 % Text Book & Student Material , % Activity Fund 114, ,984-2% -1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 5,93,353 6,141,348 4% 6,293,626 2% Enrollment (FTE)* % % Amount per Pupil 7,871 8,188 4% 8,336 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 2,775,713 2,799,12 1% 2,776,165-1% TOTAL 8,679,66 8,94,45 3% 9,69,791 1% 9,1, 9,, 8,9, 8,8, 8,7, 8,6, 8,5, 8,4, Instruction Expenditures 9,69,791 8,94,45 8,679, Instruction Expenditures 3,, 2,5, 2,, 1,5, 1,, 5, 2,76,958 2,747,129 2,777,956 1,371,94 1,341,517 1,539, , , , 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. 9/15/214 4:22 PM Sumexpen.xlsx Page 6 of 3

15 Student Support Expenditures (21) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General 21,356 21,88 5% 23, 9% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 16,735 33,642 11% 75, 123% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program 129,8 137,595 6% 123,536-1% Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants 1, % -1% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 9,763 92,118 1% 125, 36% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 438, ,235 8% 553,536 16% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 88, ,333 9% 982,72 2% TOTAL 1,319,42 1,436,568 9% 1,536,238 7% Amount per Pupil $1,85 $1,951 8% $2,35 4% Student Support Expenditures 1,55, 1,536,238 1,5, 1,45, 1,436,568 1,4, 1,35, 1,319,42 1,3, 1,25, 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. 9/15/214 4:22 PM Sumexpen.xlsx Page 7 of 3

16 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General % -1% Federal Funds % % Supplemental General 289, ,252 16% 356, 6% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 3,311 % 5, 51% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 14,27 2,599 45% 24,169 17% 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 45,381 5,246 11% 6, 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 349,517 41,456 17% 445,169 8% Enrollment (FTE)* % % Amount per Pupil % 59 8% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 268, ,382 5% 291,659 4% TOTAL 618, ,838 12% 736,828 7% Amount per Pupil $824 $922 12% $976 6% Instructional Support Expenditures 74, 72, 7, 68, 66, 64, 62, 6, 58, 56, 54, 736, , , 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. 9/15/214 4:22 PM Sumexpen.xlsx Page 8 of 3

17 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 184,27 192,43 4% 187,5-3% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 2,13 33, % 5, 51% 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 22,691 25,123 11% 32, 27% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 29,1 25,711 2% 269,5 7% Enrollment (FTE)* % % Amount per Pupil % 357 7% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 193, ,275 % 333,452 29% TOTAL 42,759 59,986 27% 62,952 18% General Administration Expenditures 7, 6, 5, 4, 42,759 59,986 62,952 3, 2, 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/15/214 4:22 PM Sumexpen.xlsx Page 9 of 3

18 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 44, ,434 4% 463,7 1% Federal Funds % % Supplemental General 38-1% % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 9,149 3,935-57% 15, 281% 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 31,811 33,497 5% 4, 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 481, ,866 3% 518,7 4% Enrollment (FTE)* % % Amount per Pupil % 687 4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 5,647 % 51,163 1% TOTAL 481, ,513 14% 569,863 4% School Administration Expenditures 58, 56, 54, 52, 547, ,863 5, 48, 481,829 46, 44, 42, 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. 9/15/214 4:22 PM Sumexpen.xlsx Page 1 of 3

19 Central Services Expenditures (25) % % inc/ inc/ Actual Actual dec Budget dec General 99,933 97,111-3% 1, 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 % % Parent Education Program 12,727 9,936-22% 32,55 223% Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 6,7 8,374 39% 15, 79% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 118, ,421-3% 147,55 27% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 37,749-1% % TOTAL 156, ,421-26% 147,55 27% Central Services Expenditures 16, 156, ,55 14, 12, 115,421 1, 8, 6, 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. 9/15/214 4:22 PM Sumexpen.xlsx Page 11 of 3

20 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 364,763 36,721-1% 366,1 1% Federal Funds % % Supplemental General 33, ,91 15% 386,5 2% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 134,35 142,69 6% 417,5 193% Driver Training 1,29 1,644 36% 2,25 37% Declining Enrollment % % Extraordinary School Program % % Food Service % 55,212 % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants 2,5 % -1% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 3,254 33,497 11% 4, 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 861,55 92,953 7% 1,267,562 38% Enrollment (FTE)* % % Amount per Pupil 1,149 1,228 7% 1,679 37% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 46,859 62,29 33% 57,822-7% TOTAL 98, ,162 8% 1,325,384 35% Operations and Maintenance Expenditures 1,4, 1,325,384 1,2, 1,, 98, ,162 8, 6, 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. 9/15/214 4:22 PM Sumexpen.xlsx Page 12 of 3

21 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 43,756 45,495 4% 46, 1% Federal Funds % % Supplemental General 278, ,842 12% 315, 1% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 67 % 151, 22437% 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 7,563 8,374 11% 12,671 51% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 329, ,381 11% 524,671 43% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 81,366 94,824 17% 94,42-1% TOTAL 411, ,25 12% 618,713 34% Transportation Expenditures 7, 6, 5, 4, 3, 2, 1, 411, ,25 618, 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. 9/15/214 4:22 PM Sumexpen.xlsx Page 13 of 3

22 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 72-1% 5, % 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 72-1% 5, % Enrollment (FTE)* % % Amount per Pupil -1% 66 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 61,814 % 74,754 21% TOTAL 72 61, % 124,754 12% Other Support Services Expenditures 14, 12, 124,754 1, 8, 6, 61,814 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. 9/15/214 4:22 PM Sumexpen.xlsx Page 14 of 3

23 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 389, ,93 7% 562,5 35% 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 15,127 16,75 11% 22, 31% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 44, ,68 7% 584,5 35% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 44, ,68 7% 584,5 35% Food Service Expenditures 6, 584,5 5, 4, 44, ,68 3, 2, 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/15/214 4:22 PM Sumexpen.xlsx Page 15 of 3

24 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)* % % 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. 9/15/214 4:22 PM Sumexpen.xlsx Page 16 of 3

25 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 38, ,61-48% 987, 394% 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 38, ,61-48% 987, 394% Enrollment (FTE)* % % Amount per Pupil % 1,37 391% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 38, ,61-48% 987, 394% Capital Improvements (4) 1,, 9, 8, 7, 6, 5, 4, 3, 2, 1, 987, 38, , NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/15/214 4:22 PM Sumexpen.xlsx Page 17 of 3

26 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 % % 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 % % Deb 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/15/214 4:22 PM Sumexpen.xlsx Page 18 of 3

27 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 1,586,94 1,515,488-5% 1,549, 2% Federal Funds % % Supplemental General 55,18 394,494-28% 414,788 5% 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 2,137,84 1,99,982-11% 1,963,788 3% Enrollment (FTE)* % % Amount per Pupil 2,849 2,547-11% 2,61 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,137,84 1,99,982-11% 1,963,788 3% Transfers (52) 2,15, 2,137,84 2,1, 2,5, 2,, 1,95, 1,9, 1,85, 1,8, 1,99,982 1,963,788 1,75, 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. 9/15/214 4:22 PM Sumexpen.xlsx Page 19 of 3

28 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 212 July 1, 213 July 1, 214 General 1,619 2,831 2,831 Federal Funds 3,68 Supplemental General 69,437 4,859 2,448 At Risk (4yr Old) 12,742 1, At Risk (K-12) 22,214 7, 45, Bilingual Education 226 Virtual Education Capital Outlay 2,126,287 1,96,424 1,766,825 Driver Training 23,55 21,218 17,894 Declining Enrollment Extraordinary School Program Food Service 114, , ,224 Professional Development 17,982 13,775 7,169 Parent Education Program 14,411 16,844 16,447 Summer School Special Education 14, , ,63 Cost of Living Vocational Education 38,875 97,847 4,484 Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve 1,313,218 1,151,659 1,157,4 KPERS Spec. Ret. Contribution Contingency Reserve 52, ,49 489,812 Text Book & Student Material 76,589 93,28 85,838 Activity Fund 7,788 8,373 22,44 Bond and Interest #1 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 4,761,12 4,47,761 4,115,983 Enrollment (FTE)* Amount per Pupil 6,348 5,961 5,452 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop 1,169,62 1,145, ,715 TOTAL 5,93,632 5,616,15 4,79,698 Unencumbered Cash Balances by Fund 6,, 5,, 4,, 5,93,632 5,616,15 4,79,698 3,, 2,, 1,, 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. 9/15/214 4:22 PM Sumexpen.xlsx Page 2 of 3

29 Reserve Funds Unencumbered Cash Balance July 1, 212 July 1, 213 July 1, 214 Special Reserve 1,313,218 1,151,659 1,157,4 TOTAL OTHER 1,313,218 1,151,659 1,157,4 Amount per Pupil $1,751 $1,536 $1,532 Unencumbered Cash Balances by Fund (Reserve Funds Only) 1,35, 1,3, 1,313,218 1,25, 1,2, 1,15, 1,151,659 1,157,4 1,1, 1,5, 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. 9/15/214 4:22 PM Sumexpen.xlsx Page 21 of 3

30 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % 73.7 % % % Enrollment (FTE)** % 75. % 75. % % Number of Students - Free Meals % 211 1% % 19 4% Number of Students - Reduced Meals % 115-7% % 11-16% 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. 9/15/214 4:22 PM Sumexpen.xlsx Page 22 of 3

31 Miscellaneous Information Mill Rates by Fund 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 Supplemental General 38% Miscellaneous Information Mill Rates by Fund (Total USD) Capital Outlay 18% General 44% 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 9/15/214 4:22 PM Sumexpen.xlsx Page 23 of 3

32 Other Information Actual Actual Budget Assessed Valuation $5,838,684 $54,258,432 $56,158,113 Bonded Indebtedness $872,137 $84,523 $775,963 Assessed Valuation $57,, $56,, $55,, $54,, $53,, $52,, $51,, $5,, $49,, $48,, $56,158,113 $54,258,432 $5,838, Bonded Indebtedness $88, $86, $84, $82, $8, $78, $76, $74, $72, $872,137 $84,523 $775, /15/214 4:22 PM Sumexpen.xlsx Page 24 of 3

33 USD 273 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 5,49,256 2,831 5,487,425 XXXXXXXX Supplemental General 1,87,288 2, ,696 1,84,144 XXXXXXXX Adult Education At Risk (4yr Old) 137, 1, 127, Adult Supplemental Education At Risk (K-12) 273, 45, 228, Bilingual Education 2, 2, Virtual Education Capital Outlay 2,,5 1,766,825 98, , ,645 Driver Training 24,569 17,894 4,675 2, Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 617, ,224 4, , ,64 Professional Development 24,169 7,169 17, Parent Education Program 155,591 16,447 9, 23,539 36,813 11,28 Summer School Special Education 1,539, ,63 1,34,249 Vocational Education 3,484 4,484 26, Special Liability Expense Fund Special Reserve Fund 1,157,4 XXXXXXXX Gifts and Grants Textbook & Student Materials Revolving 85,838 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 1,21,671 1,21,671 XXXXXXXXX Contingency Reserve 489,812 XXXXXXXXX Activity Funds 22,44 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education 4,661, , ,6 35 3,399,19 129,652 Federal Funds 148,15 xxxxxxxxxxx 148,15 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 18,266,866 4,79,698 7,472,71 1,59,473 3,5 1,963,788 5,227, ,55 Less Transfers 1,963,788 TOTAL Budget Expenditures $16,33,78 Sources of Revenue - - State, Federal, Local State Revenues 5,918,97 5,898,781 7,472,71 Federal Revenues 1,12,71 1,34,32 1,59,473 Local Revenues 1,116,851 9,984,386 7,194,557 Total Revenues 17,156,468 16,917,199 15,726,731 Revenues Per Pupil 22,875 22,556 2,83

34 1,, 9,, 8,, 7,, 6,, 5,, 4,, 3,, 2,, 1,, Summary of Total Expenditures by Function (All Funds) USD Beloit - Summary 3,, 2,5, 2,, 1,5, 1,, 5, General and Supplemental General Fund Expenditures by Function Instruction Expenditures FTE Enrollment for Budget Authority 9,1, 9,, 8,9, 8,8, ,7, 71. 8,6, 8,5, 8,4, 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) , 2, 15, 5. 1, 4. 5,

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