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

Transcription

1 USD 24

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

3 24-25 Budget General Information USD #: 24 Introduction The following is information regarding the 25 Budget for Unified School District No. 24 Bonner Springs, KS. The Mission of USD 24 is to develop students attitudes, knowledge, and skills necessary to: Become responsible, productive, life-long learners; Adapt to an ever-changing world; and Become contributing individuals who have a positive effect on an international community. The Budget of the District is designed to help further this mission Our purpose is to educate and challenge each student to his/her level of excellent performance. We believe that it takes a cooperative effort of educators, parents, business and community members to provide a quality education for our students. We further believe that in a positive learning environment: Each student can learn and succeed, given time and commitment, Success provides a foundation for further achievement; and Schools establish the conditions for success. Board Members The following are the Board Members of the District: President: Mrs. Connie Hadley Vice President: Mr. Dave Pierce Member: Mrs. Sandy Polley Member: Mr. Clifford Brents Member: Mr. John Johnson Member: Mr. Brett Peterson Member: Mr. Lewis Wood They can be reached through the board Office (913) Key Staff Superintendent: Robert VanMaren Business Office Staff: Charles Thomas, Betty Palmberg, Cheryll Arnett, Carol Coffman, and Brenda Sollner. Curriculum & Staff: Patricia Likins, Larry Chanay The District s Accomplishments and Challenges Accomplishments: Over the last 6-7 years the District, and it s certified Staff have been the recipient of many awards and grants that reflect on their accomplishments. Some of the most significant are the following: State Awards State Standard of Excellence in Math at both Edwardsville and BSE Close to the state standard of excellence in reading at both schools. H.S. state standard of excellence in writing on 3 different occasions 1

4 KansPra Awards (For various publications) Received awards for Newsletter, Web-site, Local newspaper supplement, and several school report cards Kansas Horizon Award Winner (award for great young teachers) Three Kansas Teacher of the Year nominees honored at the regional banquet National Award Winners Milken Foundation Winner for Kansas Magna Award - For the YMCA/ USD 24 partnership on the district P.E. center Grants Tribes - Character Education Basic School - Character education Kaufman Foundation - for pre-school play ground equipment State Grant to open and district day-care for employees and pregnant teens At-Risk Pre-school grant - start pre-school program. State Technology grants - Juvenile Justice - for middle school intervention program Administrators Accepted as part of a group of 1 cohort groups in the KACTL (Kansas Alliance of Twenty-first Century Leaders program sponsored by the Gates foundation Challenges: The primary challenge of this District is to continue to provide the quality education that is necessary to prepare our students for their future in the face of insufficient funding of public schools by the State of Kansas. Our District s operational budget, which consists of the General Fund, and the Local Option fund is set by the amount of money the Kansas Legislature determines Kansas school districts can spend on each student. The total amount of the operational budget is determined by taking the number of students (Full time Equivalent students or FTE) in the district times the legislatively set amount that we can expend per pupil. This amount per pupil has remained the same for the 4 th straight year. By law 9% of the salaries of a school district must be taken out of the two (2) operating funds. These funds have remained at the same funding level for 4 years. Unfortunately, the cost of running the District such as Utilities, insurance and amounts required for unfounded (but legislatively mandated expenditures) have increased dramatically over the last 4 years. Chief among these is special education. In the last 3 years the expenses of the District have gone up by almost $3, (this alone represents 3% of the total operating funds of this district). Insurance costs have more than doubled (the total increase has been over $1,), and even though this district has done all it can to make our energy costs more efficient we haven t been able to keep pace with the increases in utility service rates. We are trying to survive this budget year without making any cuts in our teaching and support staff. One result of this is that no District employee from the Superintendent to the part time bus driver received any wage increase. However, unless the legislature provides an increase in funding it will be necessary to make significant cuts in personnel for the 26 budget year. 2

5 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. Expenditures (1) 7. Student and al Support Expenditures (21 & 22) 8. General Administration Expenditures (23) 9. School Administration Expenditures (24) 1. Operations and Maintenance Expenditures (26) 11. (25, 28 & 29: Other Supplemental Services) (3: Non- Services) 12. Capital Improvements (4) 13. Debt Services (5) 14. Miscellaneous Information Unencumbered Cash Balance by Fund 15. Reserve Funds Unencumbered Cash Balance 16. Other Information - FTE 17. Miscellaneous Information Mill Rates by Fund 18. Other Information Assessed Valuation and Bonded Indebtedness Note: The FTE (full time equivalency) used in this report to calculate the Amount Per Pupil is defined as following: Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 3

6 KSDE Website Information Available K-12 Statistics (Building, District or State Totals) Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications Certified Personnel Enrollment Dropouts Graduates Salary Reports Kansas Building Report Card Attendance Rate Graduation Rate Dropout Rate School Violence Assessments o Reading o Mathematics o Writing Graduates Passing Adv. Science Courses Graduates Passing Adv. Math Courses 4

7 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,291,243 55% 9,899,296 54% -4% 1,67,22 49% 2% Student & al Support 1,231,263 7% 1,346,162 7% 9% 1,583,483 8% 18% General Administration 96,19 5% 1,158,146 6% 21% 1,333,757 7% 15% School Administration (Building) 1,84,269 6% 1,185,772 6% 9% 1,645,343 8% 39% Operations & Maintenance 1,699,27 9% 1,563,54 8% -8% 1,73,692 8% 9% Capital Improvements % % % 584,459 3% % Debt Services 2,12,565 11% 2,114,87 11% 5% 2,145,25 1% 1% 1,338,312 7% 1,23,83 7% -8% 1,46,713 7% 14% Total Expenditures 18,616,968 1% 18,498,616 1% -1% 2,469,692 1% 11% Amount per Pupil $8,693 $8,367-4% $9,53 8% The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Technology Education, Vocational Education, School Retirement, Professional Development, Bond & Interest #1, Bond & Interest #2, No-Fund Warrant, Special Assessment, Parent Education, Technology Education, School Retirement, Student Materials Revolving & Textbook Rental, Gifts/Grants, KPERS Special Retirement Contribution, Contingency, Special Liability Expense, Federal Funds, Adult Education, Adult Supplemental Education, Area Vocational Education, and Special Education Coop. Note: Percentages on charts are within +-1% due to rounding used. Pie graph percentages may differ from charts for this reason also. Further definition of what goes into each category: - 1 Operations & Maintenance - 26 Student & al Support - 21 & 22-25, 29 and 3 and all others not included elsewhere General Administration - 23 Capital Improvements - 4 School Administration (Building) - 24 Debt Services - 51 Transfers ,, Summary of Total Expenditures By Function (All Funds) 1,, 8,, 6,, ,, 2,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Summary of Total Expenditures By Function (All Funds) Debt Services 1% Capital Improvements 3% Operations & Maintenance 8% School Administration (Building) 8% 7% General Administration 7% 49% Student & al Support 8% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 1/5/24 8:27 AM Sumexpen.xls Page 1 of 19

8 Summary of General Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 6,87,43 71% 6,45,82 67% -7% 6,444,189 66% 1% Student & al Support 583,686 6% 597,496 6% 2% 64,635 6% 1% General Administration 212,211 2% 227,678 2% 7% 227, 2% % School Administration (Building) 1,75,157 11% 1,115,64 12% 4% 1,116, 11% % Operations & Maintenance 796,612 8% 692,6 7% -13% 76,542 7% 2% Capital Improvements % % % % % 121,428 1% 491,222 5% 35% 67, 6% 24% Total Expenditures 9,659,137 1% 9,53,42 1% -1% 9,75,366 1% 2% Amount per Pupil $4,51 $4,31-4% $4,293 % The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. Summary of General Fund Expenditures by Function 8,, 7,, 6,, 5,, 4,, 3,, ,, 1,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General Fund Expenditures by Function Operations & Maintenance 7% School Administration (Building) 12% General Administration 2% Student & al Support 6% 6% 67% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/5/24 8:27 AM Sumexpen.xls Page 2 of 19

9 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 238,268 17% 234,226 12% -2% 48,378 3% -79% Student & al Support 22,6 14% 325,545 17% 61% 342, 18% 5% General Administration 112,27 8% 472,515 25% 321% 497, 27% 5% School Administration (Building) 5,412 % 21,93 1% 29% 26, 1% 23% Operations & Maintenance 858,923 61% 859,12 45% % 942, 51% 1% Capital Improvements % % % % % % % % % % Total Expenditures 1,417,41 1% 1,912,391 1% 35% 1,855,378 1% -3% Amount per Pupil $662 $865 31% $821-5% 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 Fund Expenditures by Function 1,, 9, 8, 7, 6, 5, 4, 3, 2, 1, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Supplemental General Fund Expenditures by Function Operations & Maintenance 51% 3% Student & al Support 18% Student & al Support General Administration School Administration (Building) Operations & Maintenance General Administration 27% School Administration (Building) 1% Capital Improvements 1/5/24 8:27 AM Sumexpen.xls Page 3 of 19

10 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 7,18,311 64% 6,64,46 58% -7% 6,492,567 56% -2% Student & al Support 786,286 7% 923,41 8% 17% 946,635 8% 3% General Administration 324,418 3% 7,193 6% 116% 724, 6% 3% School Administration (Building) 1,8,569 1% 1,136,697 1% 5% 1,142, 1% % Operations & Maintenance 1,655,535 15% 1,551,612 14% -6% 1,648,542 14% 6% Capital Improvements % % % % % 121,428 1% 491,222 4% 35% 67, 5% 24% Total Expenditures 11,76,547 1% 11,442,811 1% 3% 11,56,744 1% 1% Amount per Pupil $5,172 $5,175 % $5,113-1% 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 8,, 7,, 6,, ,, 4,, 3,, 2,, 1,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General and Supplemental General Fund Expenditures by Function 5% Operations & Maintenance 14% School Administration (Building) 1% General Administration 6% Student & al Support 8% 57% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/5/24 8:27 AM Sumexpen.xls Page 4 of 19

11 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,875,52 1% 1,93,442 1% 3% 2,78,39 1% 8% Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % % % % % % Total Expenditures 1,875,52 1% 1,93,442 1% 3% 2,78,39 1% 8% Amount per Pupil $876 $873 % $919 5% 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 2,5, 2,, 1,5, 1,, , Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Special Education Fund by Function Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1% 1/5/24 8:27 AM Sumexpen.xls Page 5 of 19

12 Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 6,87,43 6,45,82-7% 6,444,189 1% Federal Funds 815,3 689,85-15% 533,828-23% Supplemental General 238, ,226-2% 48,378-79% Bilingual Education % % Capital Outlay 235,95 294,93 25% 4, 36% Driver Education 26,42 26,963 2% 28,85 7% Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 24,567 6,869-72% -1% Special Education 1,875,52 1,93,442 3% 2,78,39 8% Technology Education Transportation Vocational Education 133, ,671 37% 19, 4% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 343,936 Contingency Reserve 56,731 % Text Book & Student Material 72,39 71,676-1% Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,291,243 9,899,296-4% 1,67,22 2% Enrollment (FTE)* 2, ,211. 3% 2,261. 2% Amount per Pupil 4,86 4,477-7% 4,453-1% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 1,291,243 9,899,296-4% 1,67,22 2% 12,, Expenditures 1,, 8,, 6,, 4,, 2,, Expenditures 8,, 7,, 6,, 5,, 4,, 3,, 2,, 1,, General Supplemental General Special Education NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education and Special Education Coop. *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. 1/5/24 8:27 AM Sumexpen.xls Page 6 of 19

13 Student and al Support Expenditures (21 & 22) % % inc/ inc/ Actual Actual dec Budget dec General 583, ,496 2% 64,635 1% Federal Funds 135,56 4,73-97% -1% Supplemental General 22,6 325,545 61% 342, 5% Bilingual Education % % Capital Outlay 192,16 262,483 37% 5, 9% Driver Training % % Extraordinary School Program % % Food Service % % Professional Development 51,669 46,484-1% 45, -3% Parent Education Program % % Summer School % % Special Education % % Technology Education Transportation Vocational Education 4,35 38,411-5% 35, -9% Gifts/Grants 25,886 71,67 177% 29,3-59% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 27,818 Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,231,263 1,346,162 9% 1,583,483 18% Enrollment (FTE)* 2, ,211. 3% 2,261. 2% Amount per Pupil % 7 15% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 1,231,263 1,346,162 9% 1,583,483 18% Amount per Pupil $575 $629 9% $723 15% Student and al Support Expenditures 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education and Special Education Coop. *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. 1/5/24 8:27 AM Sumexpen.xls Page 7 of 19

14 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 212, ,678 7% 227, % Federal Funds 55,285 2,5-95% -1% Supplemental General 112,27 472, % 497, 5% Bilingual Education % % Capital Outlay 58,46 455,453-22% 6, 32% Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education Transportation Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 9,757 Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 96,19 1,158,146 21% 1,333,757 15% Enrollment (FTE)* 2, ,211. 3% 2,261. 2% Amount per Pupil % 59 13% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 96,19 1,158,146 21% 1,333,757 15% 1,6, General Administration Expenditures 1,4, 1,2, 1,, 8, 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education and Special Education Coop. *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. 1/5/24 8:27 AM Sumexpen.xls Page 8 of 19

15 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 1,75,157 1,115,64 4% 1,116, % Federal Funds % % Supplemental General 5,412 21,93 29% 26, 23% Bilingual Education % % Capital Outlay 3,7 49, % 45, % Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education Transportation Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 52,418 Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,84,269 1,185,772 9% 1,645,343 39% Enrollment (FTE)* 2, ,211. 3% 2,261. 2% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 1,84,269 1,185,772 9% 1,645,343 39% School Administration Expenditures 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education and Special Education Coop. *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. 1/5/24 8:27 AM Sumexpen.xls Page 9 of 19

16 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 796, ,6-13% 76,542 2% Federal Funds 2,7-1% % Supplemental General 858, ,12 % 942, 1% Bilingual Education % % Capital Outlay % % Driver Training % % Extraordinary School Program % % Food Service 11,928 11,928 % 12,8 7% Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education Transportation 11,674 Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 42,35 Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,699,27 1,563,54-8% 1,73,692 9% Enrollment (FTE)* 2, ,211. 3% 2,261. 2% Amount per Pupil % 754 7% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 1,699,27 1,563,54-8% 1,73,692 9% 1,8, Operations and Maintenance Expenditures 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education and Special Education Coop. *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. 1/5/24 8:27 AM Sumexpen.xls Page 1 of 19

17 (25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % inc/ inc/ Actual Actual dec Budget dec General 121, ,222 35% 67, 24% Federal Funds 11,53-1% % Supplemental General % % Bilingual Education % % Capital Outlay % % Driver Training % % Extraordinary School Program % % Food Service 739,68 739,68 % 757, 2% Professional Development 1,331-1% % Parent Education Program % % Summer School % % Special Education % % Technology Education Transportation 455,415 Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 42,713 Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,338,312 1,23,83-8% 1,46,713 14% Enrollment (FTE)* 2, ,211. 3% 2,261. 2% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 1,338,312 1,23,83-8% 1,46,713 14% 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education and Special Education Coop. *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. 1/5/24 8:27 AM Sumexpen.xls Page 11 of 19

18 Capital Improvements Expenditures (4) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % Bilingual Education % % Capital Outlay % 584,459 % Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education Transportation Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % 584,459 % Enrollment (FTE)* 2, ,211. 3% 2,261. 2% Amount per Pupil % 258 % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL % 584,459 % Capital Improvements (4) 7, 6, 5, 4, 3, 2, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education and Special Education Coop. *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. 1/5/24 8:27 AM Sumexpen.xls Page 12 of 19

19 Debt Services Expenditures (51) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % Bilingual Education % % Capital Outlay % % Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education Transportation Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 2,12,565 2,114,87 5% 2,145,25 1% No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,12,565 2,114,87 5% 2,145,25 1% Enrollment (FTE)* 2, ,211. 3% 2,261. 2% Amount per Pupil % 949-1% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 2,12,565 2,114,87 5% 2,145,25 1% Debt Services (51) 2,5, 2,, 1,5, 1,, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education and Special Education Coop. *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. 1/5/24 8:27 AM Sumexpen.xls Page 13 of 19

20 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 1,277,42 1,351,252 6% 1,136,144-16% Federal Funds % % Supplemental General 1,316,724 88,127-39% 855, 6% Bilingual Education % % Capital Outlay Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education Transportation Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,594,126 2,159,379-17% 1,991,144-8% Enrollment (FTE)* 2, ,211. 3% 2,261. 2% Amount per Pupil 1, % 881-1% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 2,594,126 2,159,379-17% 1,991,144-8% Transfers (52) 3,, 2,5, 2,, 1,5, 1,, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education and Special Education Coop. *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. 1/5/24 8:27 AM Sumexpen.xls Page 14 of 19

21 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 22 July 1, 23 July 1, 24 General 1 Federal Funds 759 Supplemental General 132,573 18,74 336,861 Bilingual Education Capital Outlay 1,27,62 1,135,832 1,599,765 Driver Training 6,247 16,598 17,393 Extraordinary School Program Food Service 97,233 72,949 13,681 Professional Development Parent Education Program Summer School 4,567 11,6 15,86 Special Education 4,12 314, ,895 Technology Education Transportation Vocational Education Gifts/Grants 14,15 9,344 4,3 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 262, ,343 Text Book & Student Material 6,44 8,27 Bond & Interest 1 Bond & Interest 2 521, ,959 1,167,838 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 2,714,877 2,894,938 3,587,38 Enrollment (FTE)* 2, ,211. 2,261. Amount per Pupil 1,268 1,39 1,587 Adult Education Adult Supplemental Education Area Vocational School Special Education Coop TOTAL 2,714,877 2,894,938 3,587,38 Unencumbered Cash Balances by Fund 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education and Special Education Coop. *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. 1/5/24 8:27 AM Sumexpen.xls Page 15 of 19

22 Reserve Funds Unencumbered Cash Balance July 1, 22 July 1, 23 Special Reserve TOTAL OTHER Amount per Pupil $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) *School districts are authorized by law to self insure rather than purchase insurance for the following categories: Worker's Comp, Health Insurance, Life Insurance, Property and Casualty (Risk Management) and Disability Income Insurance. Monies are placed in the Self Insured Fund to pay for claims which may arise from the categories listed above. 1/5/24 8:27 AM Sumexpen.xls Page 16 of 19

23 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 2, ,93.5-4% 2, % 2,141. % 2,191. 2% Enrollment (FTE)** N/A 2,93.5 2, % 2,211. 3% 2,261. 2% Number of Students - Free Meals % % 451 5% 451 % Number of Students - Reduced Meals % 194 2% 192-1% 16-17% 25. Enrollment (FTE)* for Budget Authority Enrollment (FTE)** Used for Calculating "Amount Per Pupil" 2,5. 2,. 1,5. 1, Low Income Students Free Meals Reduced Meals *FTE for state aid and budget authority purposes for general fund. ** FTE includes 9/2 enrollment used for state aid purposes and adding the additional FTE for preschool programs, headstart, and all-day kindergarten. For example, preschool students attending half days on September 2th would be counted as.5 FTE. Kindergarten students attending full time every day would be counted as 1. FTE. 1/5/24 8:27 AM Sumexpen.xls Page 17 of 19

24 Miscellaneous Information Mill Rates by Fund Actual Actual Budget General Supplemental General Adult Education... Capital Outlay Special Liability... School Retirement... Extraordinary Growth Facilities... Bond & Interest 1... Bond & Interest No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission... Recreation Commission Employee Benefit... TOTAL OTHER... Total USD Mill Rates Miscellaneous Information Mill Rates by Fund (Total USD) Bond & Interest 2 25% Capital Outlay 14% Supplemental General 27% General 34% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Bond & Interest 1 Bond & Interest 2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 1/5/24 8:27 AM Sumexpen.xls Page 18 of 19

25 Other Information Actual Actual Budget Assessed Valuation $86,221,217 $13,288,117 $17,575,231 Bonded Indebtedness $24,89, $24,225, $23,425, Assessed Valuation $12,, $1,, $8,, $6,, $4,, $2,, $ Bonded Indebtedness $3,, $25,, $2,, $15,, $1,, $5,, $ /5/24 8:27 AM Sumexpen.xls Page 19 of 19