USD 273 Beloit Public Schools

Transcription

1 USD 273 Beloit Public Schools

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 23-24 Budget General Information USD #273 Introduction The public schools of USD 273 base their educational programs on those principles 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 District s Mission Statement includes: The students of USD 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. Unified School District Number 273 encompasses 433 square miles of North Central Kansas. The central office of USD 273 provides support for the district's administrators, instructors, and classified staff in meeting the educational goals established for students. Support service staff are available to provide school health services, counseling, remedial instruction, tutoring, and a full continuum of special education services to assist students in taking advantage of the sound, basic education provided in each school. Through a system of program evaluation, development, and re-assessment, the curriculum is continually updated to meet the challenges of the future. This system operates on a five-year cycle with textbooks and other resources selected after the curriculum review process. Administrators, teachers, and classified employees have available a comprehensive staff development program which is approved by the Kansas State Department of Education. Those staff members having an "Individual Development Plan" receive credit for training they receive to enhance their job skills. Board Members Carolyn Finney Larry Fouts Patricia Heidrick, President Melinda Kimple Charles Luke, Vice President Kay Simmons Kerry Studer Key Staff Superintendent: Gregory P. Renter Business Office Staff: Doris M. Gasper Curriculum & Staff: Julie Parker Other Key Contacts: Keith Williams, Director of Special Education Kelly Arnberger, Jr./Sr. High School Principal Jon Bingesser, Jr./Sr. High School Assistant Principal Joel Applegate, Elementary Principal 1

4 The District s Accomplishments and Challenges Accomplishments: On the Kansas State Reading Assessment, Beloit Elementary School students scored twenty-one percentage points above the state target for 23. Jr./Sr. High School students scored twenty points above the targets. On the Kansas State Math Assessments, Beloit Elementary School students scored thirty-seven percentage points above the state target for 23. Jr./Sr. High School students scored twenty-one points above the targets. The district has increased graduation requirements and included a Service Education component as a means of fostering volunteerism. Advanced Placement courses in Calculus, History and Spanish were initiated in the school year. Twenty students successfully completed the AP exams at the end of the year. College credits are awarded based upon the student s scores on a comprehensive final exam. The Teacher Cadet Program was initiated in an effort to provide juniors and seniors an opportunity to receive training and experience teaching in a variety of classroom settings. Sixteen students successfully completed the program. Challenges: Declining enrollment has affected the Beloit schools as it has throughout the state. At 826, enrollment is the lowest since That fact, coupled with decreasing resources, has forced cuts in staff at all levels. Fourteen of the eighty-three teachers and administrators are eligible to retire. With teacher shortages being reported throughout the nation, the district will have difficulty finding qualified replacements. Shortages in state revenues and increasing health insurance costs have limited the district s ability to keep salaries competitive, further restricting the recruitment and retention of teachers. 2

5 Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) It is important to note that expenditures for fiscal years 22 and 23 are actual. They are being compared with estimated expenditure for FY Summary of General Fund Expenditures by Function This fund is limited by a formula, which includes student enrollment as the most critical component. With this limitation in mind, several expenditures were moved into the Supplemental General Fund. With the elimination of the Transportation Fund, transportation expenditures are now entered in the General Fund. 3. Summary of Supplemental General Fund Expenditures by Function This fund is limited to an amount no greater than twenty-five percent of the General Fund. The FY 24 budget shows several expenditures moved from the General Fund to the Supplemental General Fund. These include counseling and nursing services. With the elimination of the Technology Fund, technology expenditures were moved to the Supplemental General Fund. 4. Summary of General and Supplemental General Fund Expenditures by Function This table combines the two general operating funds for a better picture of the district s expenditures. 5. Summary of Special Education Fund by Function This fund is a reflection of the district s transfers into the Special Education Cooperative Budget. 6. Expenditures (1) This table provides actual and budgeted instructional figures for each fund. 7. Student and al Support Expenditures (21 & 22) Student and support programs include: nursing, counseling and library services. 8. General Administration Expenditures (23) These are Board of Education and district administrative services. 9. School Administration Expenditures (24) These are administrative services combined for the Beloit Elementary School and the Beloit Jr./Sr. High Schools. 1. Operations and Maintenance Expenditures (26) These expenditures include: custodial, maintenance, utilities, repair and general upkeep of the facilities. 11. (25, 28 & 29: Other Supplemental Services) (3: Non- Services) This table includes Food Service and Transportation. 12. Capital Improvements (4) Although the budget for 23-4 indicates expenditures totally $584,1, most will be carried over to the following year. 3

6 13. Debt Services (5) None 14. Miscellaneous Information Unencumbered Cash Balance by Fund 15. Reserve Funds Unencumbered Cash Balance This fund reflects the activity in the Health Care Reserve Fund, the district s self-funded health insurance program. 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 part- time. 4

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

8 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 4,859,617 59% 5,42,37 6% 4% 5,312,298 52% 5% Student & al Support 1,151,434 14% 1,262,19 15% 1% 1,385,144 14% 1% General Administration 355,647 4% 369,336 4% 4% 383,665 4% 4% School Administration (Building) 371,85 5% 383,96 5% 3% 398,58 4% 4% Operations & Maintenance 629,97 8% 72,29 8% 12% 778,128 8% 11% Capital Improvements 145,221 2% 41,962 % -71% 584,1 6% 1292% Debt Services % % % % % 679,875 8% 667,94 8% -2% 1,316,748 13% 97% Total Expenditures 8,191,976 1% 8,469,58 1% 3% 1,158,51 1% 2% 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, 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, 28, 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) 5,, 4,, 3,, ,, 1,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Summary of Total Expenditures By Function (All Funds) Debt Services % Capital Improvements 6% Operations & Maintenance 8% School Administration (Building) 4% General Administration 4% 13% Student & al Support 14% 51% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 1/2/23 11:39 AM Page 1 of 19

9 Summary of General Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 2,52,553 65% 2,534,424 65% 1% 2,534,751 62% % Student & al Support 332,647 9% 34,319 9% 2% 194,625 5% -43% General Administration 236,698 6% 242,873 6% 3% 251,646 6% 4% School Administration (Building) 371,85 1% 383,96 1% 3% 398,58 1% 4% Operations & Maintenance 412,565 11% 422,174 11% 2% 41,85 1% -3% Capital Improvements % % % % % % % % 33, 8% % Total Expenditures 3,873,548 1% 3,923,696 1% 1% 4,119,93 1% 5% Amount per Pupil $5,3 $5,41 1% $5,272 5% 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 3,, 2,5, 2,, 1,5, ,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General Fund Expenditures by Function Capital Improvements % Operations & Maintenance 1% School Administration (Building) 1% General Administration 6% Student & al Support 5% 8% 61% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/2/23 11:39 AM Page 2 of 19

10 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 33,13 54% 365,6 54% 2% 339,995 36% -7% Student & al Support 47,831 8% 38,58 6% -19% 248,1 26% 544% General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance 211,931 38% 272,31 4% 28% 355,978 38% 31% Capital Improvements % % % % % % % % % % Total Expenditures 562,775 1% 675,599 1% 2% 943,983 1% 4% Amount per Pupil $727 $868 19% $1,28 39% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. 4, Summary of Supplemental General Fund Expenditures by Function 35, 3, 25, , 15, 1, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Supplemental General Fund Expenditures Capital by Improvements Function % Operations & Maintenance 38% School Administration (Building) % General Administration % % Student & al Support 26% 36% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/2/23 11:39 AM Page 3 of 19

11 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 2,823,566 64% 2,899,484 63% 3% 2,874,746 57% -1% Student & al Support 38,478 9% 378,827 8% % 442,635 9% 17% General Administration 236,698 5% 242,873 5% 3% 251,646 5% 4% School Administration (Building) 371,85 8% 383,96 8% 3% 398,58 8% 4% Operations & Maintenance 624,496 14% 694,25 15% 11% 766,828 15% 1% Capital Improvements % % % % % % % % 33, 7% % Total Expenditures 4,436,323 1% 4,599,295 1% 4% 5,63,913 1% 1% Amount per Pupil $5,73 $5,99 3% $6,481 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 3,5, 3,, 2,5, ,, 1,5, 1,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General and Supplemental General Fund Expenditures by Function 7% Capital Improvements % Operations & Maintenance 15% School Administration (Building) 8% General Administration 5% Student & al Support 9% 56% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/2/23 11:39 AM Page 4 of 19

12 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec #DIV/! #DIV/! % #DIV/! % Student & al Support #DIV/! #DIV/! % #DIV/! % General Administration #DIV/! #DIV/! % #DIV/! % School Administration (Building) #DIV/! #DIV/! % #DIV/! % Operations & Maintenance #DIV/! #DIV/! % #DIV/! % Capital Improvements #DIV/! #DIV/! % #DIV/! % #DIV/! #DIV/! % #DIV/! % Total Expenditures #DIV/! #DIV/! % #DIV/! % Amount per Pupil $ $ % $ % 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 Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Special Education Fund by Function Student School Administration & al Operations General Capital Other (Building) Support Improvements Administration & Costs Maintenance 1% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/2/23 11:39 AM Page 5 of 19

13 Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 2,52,553 2,534,424 1% 2,534,751 % Federal Funds 112,1 12,59 8% 215,3 78% Supplemental General 33,13 365,6 2% 339,995-7% Bilingual Education % % Capital Outlay 69,421 33,596-52% 1, 198% Driver Education 14,636 9,487-35% 21, % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education 1,19 1,451 31% Transportation % Vocational Education 285,348 29,784 2% 285,5-2% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 3,36,81 3,355,311 1% 3,496,612 4% Enrollment (FTE)* % % Amount per Pupil 4,27 4,311 1% 4,475 4% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop 1,553,536 1,686,726 9% 1,815,686 8% TOTAL 4,859,617 5,42,37 4% 5,312,298 5% 6,, Expenditures 5,, 4,, 3,, 2,, 1,, Expenditures 3,, 2,5, 2,, 1,5, 1,, General Supplemental General Special Education 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education 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. 1/2/23 11:39 AM Page 6 of 19

14 Student and al Support Expenditures (21 & 22) % % inc/ inc/ Actual Actual dec Budget dec General 332,647 34,319 2% 194,625-43% Federal Funds 3,548 3,731 5% 3,395-9% Supplemental General 47,831 38,58-19% 248,1 544% Bilingual Education % % Capital Outlay % 1, % Driver Training % % Extraordinary School Program % % Food Service % % Professional Development 39,893 3,357-24% 21, -31% Parent Education Program 58,143 78,43 35% 79,742 2% Summer School % % Special Education % % Technology Education 51,51 52,81 3% Transportation % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 533, ,146 2% 556,772 2% Enrollment (FTE)* % % Amount per Pupil % 713 2% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop 617, ,963 16% 828,372 15% TOTAL 1,151,434 1,262,19 1% 1,385,144 1% Amount per Pupil $1,54 $1,669 8% $1,831 1% Student and al Support 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. 1/2/23 11:39 AM Page 7 of 19

15 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 236, ,873 3% 251,646 4% 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 Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 236, ,873 3% 251,646 4% Enrollment (FTE)* % % Amount per Pupil % 322 3% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop 118, ,463 % 132,19 4% TOTAL 355, ,336 4% 383,665 4% 39, 385, 38, 375, 37, 365, 36, 355, 35, 345, General Administration Expenditures 34, 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. 1/2/23 11:39 AM Page 8 of 19

16 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 371,85 383,96 3% 398,58 4% 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 Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 371,85 383,96 3% 398,58 4% Enrollment (FTE)* % % Amount per Pupil % 59 3% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 371,85 383,96 3% 398,58 4% School Administration Expenditures 45, 4, 35, 3, 25, 2, 15, 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education 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. 1/2/23 11:39 AM Page 9 of 19

17 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 412, ,174 2% 41,85-3% Federal Funds % % Supplemental General 211, ,31 28% 355,978 31% Bilingual Education % % Capital Outlay 4,14 7,384 8% 1, 35% Driver Training % 1,3 85% 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 % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 629,97 72,29 12% 778,128 11% Enrollment (FTE)* % % Amount per Pupil % 996 1% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 629,97 72,29 12% 778,128 11% 9, Operations and Maintenance Expenditures 8, 7, 6, 5, 4, 3, 2, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education 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. 1/2/23 11:39 AM Page 1 of 19

18 (25, 28 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % inc/ inc/ Actual Actual dec Budget dec General % 33, % Federal Funds % % Supplemental General % % Bilingual Education % % Capital Outlay % % Driver Training % % Extraordinary School Program % % Food Service 31, ,34 4% 336,891 5% Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education % Transportation 33, 38,696-6% Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 64, , -2% 666,891 6% Enrollment (FTE)* % % Amount per Pupil % 853 5% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop 39,25 36,94-6% 649, % TOTAL 679, ,94-2% 1,316,748 97% 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. 1/2/23 11:39 AM Page 11 of 19

19 Capital Improvements Expenditures (4) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % Bilingual Education % % Capital Outlay 145,221 41,962-71% 584,1 1292% 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 % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 145,221 41,962-71% 584,1 1292% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 145,221 41,962-71% 584,1 1292% 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. 1/2/23 11:39 AM Page 12 of 19

20 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 % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL % % Debt Services (51) 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. 1/2/23 11:39 AM Page 13 of 19

21 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 1,773,139 1,13,65-38% 856, -22% Federal Funds % % Supplemental General 47,225 5,543 23% 3, -4% Bilingual Education % % Capital Outlay % Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 1,393,79 765,778-45% 875,413 14% Technology Education % Transportation % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 3,573,443 2,369,971-34% 2,31,413-14% Enrollment (FTE)* % % Amount per Pupil 4,616 3,45-34% 2,6-15% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 3,573,443 2,369,971-34% 2,31,413-14% Transfers (52) 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. 1/2/23 11:39 AM Page 14 of 19

22 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 21 July 1, 22 July 1, 23 General 21 Federal Funds 213 6,889 Supplemental General 14,344 35,831 25,938 Bilingual Education Capital Outlay 21, ,43 512,569 Driver Training 3,684 2,74 1,263 Extraordinary School Program Food Service 46,24 25,212 2,78 Professional Development 2,285 2,21 Parent Education Program 3,248 3,47 1,946 Summer School Special Education 44,413 Technology Education Transportation Vocational Education Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve 675, ,171 Contingency Reserve 98, ,598 Text Book & Student Material Bond & Interest 1 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 1,53, , ,798 Enrollment (FTE)* Amount per Pupil 1,361 1, Adult Education Adult Supplemental Education Area Vocational School Special Education Coop 725,62 813, ,43 TOTAL 1,779,486 1,788,856 1,45,841 Unencumbered Cash Balances by Fund 2,, 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. 1/2/23 11:39 AM Page 15 of 19

23 Reserve Funds Unencumbered Cash Balance July 1, 21 July 1, 22 Special Reserve 675, ,171 TOTAL OTHER 675, ,171 Amount per Pupil $873 $63 8, 7, 6, 5, 4, 3, 2, 1, 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. 1/2/23 11:39 AM Page 16 of 19

24 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % % Enrollment (FTE)** N/A N/A % % Number of Students - Free Meals % 146-2% 144-1% 144 % Number of Students - Reduced Meals % 99-3% % 12 8% 9. Enrollment (FTE)* for Budget Authority Enrollment (FTE)** Used for Calculating "Amount Per Pupil" Low Income Students Free Meals Reduced Meals *FTE for state aid and budget authority purposes for general fund. ** FTE includes 9/2 enrollment used for state aid purposes and adding the additional FTE for preschool programs, headstart, and all-day kindergarten. For example, preschool students attending half days on September 2th would be counted as.5 FTE. Kindergarten students attending full time every day would be counted as 1. FTE. 1/2/23 11:39 AM Page 17 of 19

25 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 2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission... Recreation Commission Employee Benefit... TOTAL OTHER... Total USD Mill Rates Miscellaneous Information Mill Rates by Fund (Total USD) Supplemental General 44% Capital Outlay 9% Adult Education % Extraordinary Growth Facilities % Special Liability % School Retirement % Bond & Interest 1 % General 47% Bond & Interest 2 % 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 No Fund Warrant % Special Assessment % Temporary Note % 1/2/23 11:39 AM Page 18 of 19

26 Other Information Actual Actual Budget Assessed Valuation $37,265,895 $37,746,66 $37,214,295 Bonded Indebtedness $ $ $ Assessed Valuation $4,, $35,, $3,, $25,, $2,, $15,, $1,, $5,, $ Bonded Indebtedness $1 $1 $1 $1 $1 $1 $ $ $ $ $ /2/23 11:39 AM Page 19 of 19