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

Transcription

1 USD 428, Great Bend

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 #: 428 Introduction Welcome to the USD 428 Budget Summary. We have attempted provide information relative to the charts and graphs relating to our budget. Should you have any questions concerning the budget, please contact the one of the following people. Dr. Tom Vernon Superintendent Patrick Kelley Director of Business and Operations Dan Brungardt Director of Curriculum and /Federal Programs Board Members Dwight Young, President Jean Cavanaugh, Vice-President David Holste Homer Kruckenberg Kevin Mauler Barbara McPherson Mark Rondeau Key Staff Superintendent: Associate or Assistant Superintendents: Business Office Staff: Curriculum & Staff: Dr. Tom Vernon N/A Patrick Kelley Dan Brungardt 1

4 Accomplishments: The District s Accomplishments and Challenges Unified School District #428 s greatest challenge is meeting Annual Yearly progress at all school sites. Progress is being made at each school in the areas of math and reading as documented by the following tables: Eisenhower Elementary School Math Unsatisfactory Basic Proficient Advanced Exemplary Eisenhower Elementary School Reading Unsatisfactory Basic Proficient Advanced Exemplary Jefferson Elementary School Math Unsatisfactory Basic Proficient Advanced Exemplary Jefferson Elementary School Reading Unsatisfactory Basic Proficient Advanced Exemplary Lincoln Elementary School Math Unsatisfactory Basic Proficient Advanced Exemplary

5 Lincoln Elementary School Reading Unsatisfactory Basic Proficient Advanced Exemplary Park Elementary School Math Unsatisfactory Basic Proficient Advanced Exemplary Park Elementary School Reading Unsatisfactory Basic Proficient Advanced Exemplary Riley Elementary School Math Unsatisfactory Basic Proficient Advanced Exemplary Riley Elementary School Reading Unsatisfactory Basic Proficient Advanced Exemplary Great Bend Middle School Math Unsatisfactory Basic Proficient Advanced Exemplary

6 Great Bend Middle School Reading Unsatisfactory Basic Proficient Advanced Exemplary Great Bend High School Math Unsatisfactory Basic Proficient Advanced Exemplary Great Bend High School Communications Unsatisfactory Basic Proficient Advanced Exemplary Four Unified School District 428 schools made the Standard of Excellence, Park Elementary School, Riley Elementary School, Jefferson Elementary School, and Great Bend Middle School. Only one school failed to make Adequate Yearly Progress and that is Great Bend High School. The Great Bend High School graduation rate is over 85% and increasing each year. The ACT scores composite scores is stable at 21.3%. This is with an increasing level of SES students (54.33%) and minority students (24%). Challenges: USD 428 has experienced several years of declining enrollment prior to the school year. For the school year Great Bend schools saw an increase in enrollment of approximately 6 students FTE. However, for the school year, Great Bend schools is expecting an enrollment decline of approximately 35 students. This will result in some anticipated cuts for the school year. USD 428 health insurance plan is partially self-insured. So far the district has been able to offer its employees a good deal on insurance while holding the line on premium costs. However, because the district pays 95% of a single insurance premium and 5% of employee plus premiums, the cost to the district will continue to rise as premiums rise. Energy usage and management has become an area of rising concern to the district. USD 428 pays more than $5, per year on energy usage. Great Bend schools have embarked on an energy management plan known as Energy Education in order to control these costs. Energy Education is a four-year plan to teach people about energy consumption, catch energy waste as early as possible and to put dollars saved on energy back into the classrooms. Another challenge to the district is the continuing change in economic status of our families. The number families and the percentage of families on free or reduced lunches in the district continues to climb. Currently, we have about 45% of our families on free lunches alone. 4

7 Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) Actual costs for the al line items remain flat or increases. The percentage of money spent on instruction remains constant. General administration dollars dropped due to a change in personnel at the Central Office. Building administration increased due to raises. Capital improvements went up due to some construction projects including a new track, completion of re-roofing at the high school and two elementary schools. 2. Summary of General Fund Expenditures by Function The general fund expenditures mirror the expenditures of all funds. The general fund for the school year is similar to that of the school year. Even though we expect declining enrollment this year we are able to use last year s enrollment numbers in the Kansas funding formula. 3. Summary of Supplemental General Fund Expenditures by Function USD 428 spends the major portion of its supplemental general fund on the instructional line. This is used for some teacher salaries in the district. Great Bend uses the full 25% LOB allowed by law. 4. Summary of General and Supplemental General Fund Expenditures by Function It is the goal of USD 428 to maintain similar percentages of spending in each function. We are always looking for way to direct more money to the classroom level to be spent directly on students. 5. Summary of Special Education Fund by Function 6. Expenditures (1) The district s General Fund actually increased for the school year. This was due to an unexpected influx of students to the district. Expenditures on instruction increased by about 2% over the school year. 7. Student and al Support Expenditures (21 & 22) 8. General Administration Expenditures (23) 9. School Administration Expenditures (24) Decreases in this area in the school year can be attributed to the change in personnel at the Central Office. There was a new superintendent, director of curriculum, and director of business. 1. Operations and Maintenance Expenditures (26) Maintenance for the school year remained flat. It is the district s goal to maintain the buildings at the same level from year to year and not to let buildings get run down and in disrepair. 5

8 11. (25, 28 & 29: Other Supplemental Services) (3: Non- Services) 12. Capital Improvements (4) A larger amount of dollars was spent on capital improvements in the school year due to roofs being finished at the high school and two elementary schools. 13. Debt Services (5) 14. Miscellaneous Information Unencumbered Cash Balance by Fund Cash reserves are used to carry over funds for the next school year to help pay for school operations that continue throughout the summer months and the early part of the new school year. Some carryover funds are required and some built up at the district s discretion. 15. Reserve Funds Unencumbered Cash Balance USD 428 self-insures the health care for district employees. By building a reserve fund, the district is able to shoulder a larger stop loss contract, therefore controlling the costs for the employees and the district. 16. Other Information - FTE 17. Miscellaneous Information Mill Rates by Fund The mill rates have remained relatively flat. The expected mill rate for the school year is down by about two tenths of a mill from the school year. 18. Other Information Assessed Valuation and Bonded Indebtedness Assessed valuation for the district increased for the school year. It is currently at $16,947,478 for all funds, $91,81,335 for the general fund. Bonded indebtedness for the school year is set at $19,3,. 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. 6

9 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 7

10 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 14,976,883 58% 15,91,565 58% 1% 18,38,24 56% 2% Student & al Support 1,916,318 7% 1,537,443 6% -2% 2,2,652 6% 31% General Administration 1,35,485 5% 1,39,174 5% -3% 1,636,68 5% 25% School Administration (Building) 1,117,359 4% 1,25,351 5% 8% 1,33,989 4% 1% Operations & Maintenance 2,318,273 9% 2,272,791 9% -2% 2,83,92 9% 25% Capital Improvements 299,944 1% 578,53 2% 93% 1,156,288 4% 1% Debt Services 1,68,37 7% 1,742,349 7% 4% 1,789,669 6% 3% 1,972,527 8% 2,234,111 9% 13% 3,378,5 1% 51% Total Expenditures 25,632,96 1% 25,971,314 1% 1% 32,181,38 1% 24% Amount per Pupil $8,587 $8,524-1% $1,688 25% 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 - 52 Summary of Total Expenditures By Function (All Funds) 2,, 18,, 16,, 14,, 12,, 1,, ,, 6,, 4,, 2,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Summary of Total Expenditures By Function (All Funds) 1% Debt Services 6% Capital Improvements 4% Operations & Maintenance 9% School Administration (Building) 4% General Administration 5% 56% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Student & al Support 6% 9/27/24 1:41 AM Sumexpen.xls Page 1 of 19

11 Summary of General Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 7,135,644 57% 7,387,948 57% 4% 7,76,673 57% 5% Student & al Support 1,173,385 9% 1,114,514 9% -5% 1,177,168 9% 6% General Administration 974,58 8% 862,829 7% -11% 95,862 7% 5% School Administration (Building) 1,113,789 9% 1,198,797 9% 8% 1,253,256 9% 5% Operations & Maintenance 2,59,274 16% 2,54,371 16% % 2,12,797 15% 3% Capital Improvements % % % % % 52,345 % 437,77 3% 736% 468,214 3% 7% Total Expenditures 12,59,17 1% 13,56,229 1% 4% 13,685,97 1% 5% Amount per Pupil $4,191 $4,285 2% $4,545 6% 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 9,, 8,, 7,, 6,, 5,, 4,, ,, 2,, 1,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General Fund Expenditures by Function Operations & Maintenance 15% School Administration (Building) 9% General Administration 7% Student & al Support 9% 3% 57% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/27/24 1:41 AM Sumexpen.xls Page 2 of 19

12 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 2,53,623 1% 2,46,94 98% % 2,576,376 98% 26% Student & al Support % % % % % General Administration % 7,45 % % 1,5 % 42% School Administration (Building) % % % % % Operations & Maintenance 3,4 % 24,9 1% 632% 29,9 1% 2% Capital Improvements % % % % % % % % % % Total Expenditures 2,57,23 1% 2,79,29 1% 1% 2,616,776 1% 26% Amount per Pupil $689 $682-1% $869 27% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. 3,, Summary of Supplemental General Fund Expenditures by Function 2,5, 2,, ,5, 1,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Supplemental General Fund Expenditures by Function Operations & Maintenance 1% 99% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/27/24 1:41 AM Sumexpen.xls Page 3 of 19

13 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 9,189,267 63% 9,434,852 62% 3% 1,337,49 63% 1% Student & al Support 1,173,385 8% 1,114,514 7% -5% 1,177,168 7% 6% General Administration 974,58 7% 87,234 6% -11% 916,362 6% 5% School Administration (Building) 1,113,789 8% 1,198,797 8% 8% 1,253,256 8% 5% Operations & Maintenance 2,62,674 14% 2,79,271 14% 1% 2,15,697 13% 3% Capital Improvements % % % % % 52,345 % 437,77 3% 736% 468,214 3% 7% Total Expenditures 14,566,4 1% 15,135,438 1% 4% 16,32,746 1% 8% Amount per Pupil $4,88 $4,967 2% $5,414 9% The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-13 and adds together the 'General Fund' and 'Supplemental General Fund' line items. Summary of General and Supplemental General Fund Expenditures by Function 12,, 1,, 8,, ,, 4,, 2,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General and Supplemental General Fund Expenditures by Function 3% Operations & Maintenance 13% School Administration (Building) 8% General Administration 6% Student & al Support 7% 63% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/27/24 1:41 AM Sumexpen.xls Page 4 of 19

14 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec % % % 3,337 34% % Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % 9,861 1% 12,827 1% 3% 586,432 66% 4472% Total Expenditures 9,861 1% 12,827 1% 3% 886,769 1% 6813% Amount per Pupil $3 $4 27% $ % 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 7, 6, 5, 4, 3, , 1, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Special Education Fund by Function 66% 34% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/27/24 1:41 AM Sumexpen.xls Page 5 of 19

15 Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 7,135,644 7,387,948 4% 7,76,673 5% Federal Funds 2,76,765 1,866,529-1% 1,662,169-11% Supplemental General 2,53,623 2,46,94 % 2,576,376 26% Bilingual Education 16, ,841 29% 14,287 2% Capital Outlay 144,615 97,97-33% 27, 178% Driver Education 32,374 38,769 2% 6,85 57% Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 77,913 82,999 7% 237,5 186% Special Education % 3,337 % Technology Education Transportation Vocational Education 322, ,42 % 332,51 3% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 699,651 Contingency Reserve % Text Book & Student Material 44, ,1 43% Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 11,995,46 12,26,67 2% 14,4,344 15% Enrollment (FTE)* 2,985. 3,46.9 2% 3,11. -1% Amount per Pupil 4,19 4,6 % 4,663 16% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop 2,981,477 2,884,958-3% 3,997,896 39% TOTAL 14,976,883 15,91,565 1% 18,38,24 2% 2,, 18,, 16,, 14,, 12,, 1,, 8,, 6,, 4,, 2,, Expenditures Expenditures 9,, 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. 9/27/24 1:41 AM Sumexpen.xls Page 6 of 19

16 Student and al Support Expenditures (21 & 22) % % inc/ inc/ Actual Actual dec Budget dec General 1,173,385 1,114,514-5% 1,177,168 6% Federal Funds 471, ,716-67% 114,194-28% Supplemental General % % Bilingual Education 1, 2, 1% 1,713-14% Capital Outlay 11,962-1% 92, % Driver Training % % Extraordinary School Program % % Food Service % % Professional Development 96,225 69,292-28% 274, % Parent Education Program % % Summer School 2, % 57,44 713% Special Education % % Technology Education Transportation Vocational Education 8, 8, % 8,269 3% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 69,469 Contingency Reserve % Text Book & Student Material 12,43 14,849 23% Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,776,112 1,367,178-23% 1,794,379 31% Enrollment (FTE)* 2,985. 3,46.9 2% 3,11. -1% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop 14,26 17,265 21% 226,273 33% TOTAL 1,916,318 1,537,443-2% 2,2,652 31% Amount per Pupil $642 $55-21% $671 33% Student and al Support Expenditures 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. 9/27/24 1:41 AM Sumexpen.xls Page 7 of 19

17 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 974,58 862,829-11% 95,862 5% Federal Funds 146, ,165 4% 151,799 % Supplemental General 7,45 % 1,5 42% Bilingual Education % % Capital Outlay 51,41 15,48 15% 33, 213% Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education Transportation Vocational Education 2,33 1,357-42% 2,23 64% Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 49,62 Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,174,953 1,129,236-4% 1,45,11 28% Enrollment (FTE)* 2,985. 3,46.9 2% 3,11. -1% Amount per Pupil % 482 3% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop 175, ,938 % 186,597 4% TOTAL 1,35,485 1,39,174-3% 1,636,68 25% 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, General Administration Expenditures 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. 9/27/24 1:41 AM Sumexpen.xls Page 8 of 19

18 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 1,113,789 1,198,797 8% 1,253,256 5% Federal Funds 4,884 % 5,283 8% Supplemental General % % Bilingual Education % % Capital Outlay % % Driver Training 3,494 1,59-57% 1,75 612% Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % 2, % Special Education % % Technology Education Transportation Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 59,545 Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,117,359 1,25,351 8% 1,33,989 1% Enrollment (FTE)* 2,985. 3,46.9 2% 3,11. -1% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 1,117,359 1,25,351 8% 1,33,989 1% School 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. 9/27/24 1:41 AM Sumexpen.xls Page 9 of 19

19 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 2,59,274 2,54,371 % 2,12,797 3% Federal Funds 1,713 % 11,267 5% Supplemental General 3,4 24,9 632% 29,9 2% Bilingual Education % % Capital Outlay 15,593 83,45-45% 3, 26% Driver Training 7,99 3,17-61% 17, 447% Extraordinary School Program % % Food Service 69,813 72,54 4% 261,85 261% Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education Transportation 2,214 Vocational Education 2,855 3,817 34% 4, 5% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 64,57 Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,296,139 2,252,853-2% 2,89,321 25% Enrollment (FTE)* 2,985. 3,46.9 2% 3,11. -1% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop 22,134 19,938-1% 2,771 4% TOTAL 2,318,273 2,272,791-2% 2,83,92 25% 3,, Operations and Maintenance Expenditures 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. 9/27/24 1:41 AM Sumexpen.xls Page 1 of 19

20 (25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % inc/ inc/ Actual Actual dec Budget dec General 52, ,77 736% 468,214 7% Federal Funds 15,691 1,2-92% 1,5 25% Supplemental General % % Bilingual Education % % Capital Outlay 15,63 22, % 445, 12% Driver Training 1,225-1% % Extraordinary School Program % % Food Service 1,273,857 1,347,375 6% 1,58,653 17% Professional Development % % Parent Education Program % % Summer School % % Special Education 9,861 12,827 3% 586, % Technology Education Transportation 379,885 Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 49,621 Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,747,927 2,1,749 15% 3,131,42 56% Enrollment (FTE)* 2,985. 3,46.9 2% 3,11. -1% Amount per Pupil % 1,4 58% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop 224,6 232,362 3% 247,8 6% TOTAL 1,972,527 2,234,111 13% 3,378,5 51% 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. 9/27/24 1:41 AM Sumexpen.xls Page 11 of 19

21 Capital Improvements Expenditures (4) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % Bilingual Education % % Capital Outlay 299, ,53 93% 1,156,288 1% 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 299, ,53 93% 1,156,288 1% Enrollment (FTE)* 2,985. 3,46.9 2% 3,11. -1% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 299, ,53 93% 1,156,288 1% Capital Improvements (4) 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. 9/27/24 1:41 AM Sumexpen.xls Page 12 of 19

22 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 1,68,37 1,742,349 4% 1,789,669 3% Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,68,37 1,742,349 4% 1,789,669 3% Enrollment (FTE)* 2,985. 3,46.9 2% 3,11. -1% Amount per Pupil % 594 4% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 1,68,37 1,742,349 4% 1,789,669 3% Debt Services (51) 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. 9/27/24 1:41 AM Sumexpen.xls Page 13 of 19

23 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 2,31,772 1,888,134-18% 1,234,481-35% Federal Funds % % Supplemental General 1,162,465 1,519,755 31% 1,113,337-27% Bilingual Education % % Capital Outlay Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 1,664,491 1,766,782 6% 1,86,24 5% 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 5,137,728 5,174,671 1% 4,27,842-19% Enrollment (FTE)* 2,985. 3,46.9 2% 3,11. -1% Amount per Pupil 1,721 1,698-1% 1,397-18% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 5,137,728 5,174,671 1% 4,27,842-19% Transfers (52) 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. 9/27/24 1:41 AM Sumexpen.xls Page 14 of 19

24 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 22 July 1, 23 July 1, 24 General 351 Federal Funds 159, , ,491 Supplemental General 4, ,451 4,488 Bilingual Education Capital Outlay 1,323,15 1,652,618 2,16,446 Driver Training 45,529 77, ,827 Extraordinary School Program Food Service 376, , ,995 Professional Development 1, 154,162 Parent Education Program Summer School 236, , ,59 Special Education 748,392 1,34,777 1,211,975 Technology Education Transportation Vocational Education Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve 1,17,24 1,31,995 KPERS Spec. Ret. Contribution Contingency Reserve 635, ,732 Text Book & Student Material 522,896 77,664 Bond & Interest 1 1,81,544 1,745,175 2,167,69 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 7,6,77 8,38,364 7,87,43 Enrollment (FTE)* 2,985. 3,46.9 3,11. Amount per Pupil 2,365 2,75 2,354 Adult Education Adult Supplemental Education Area Vocational School Special Education Coop 1,37,421 61,985 28,95 TOTAL 8,98,128 8,991,349 7,368,38 Unencumbered Cash Balances by Fund 1,, 9,, 8,, 7,, 6,, 5,, 4,, 3,, 2,, 1,, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education 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. 9/27/24 1:41 AM Sumexpen.xls Page 15 of 19

25 Reserve Funds Unencumbered Cash Balance July 1, 22 July 1, 23 Special Reserve 1,17,24 1,31,995 TOTAL OTHER 1,17,24 1,31,995 Amount per Pupil $392 $427 1,4, 1,2, 1,, 8, 6, 4, 2, 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. 9/27/24 1:41 AM Sumexpen.xls Page 16 of 19

26 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 3,11.5 3,8. -1% 2, % 3,46.9 2% 3,11. -1% Enrollment (FTE)** N/A 3,8. 2, % 3,46.9 2% 3,11. -1% Number of Students - Free Meals 1,125 1,215 8% 1,166-4% 1,367 17% 1,367 % Number of Students - Reduced Meals % 249-9% 263 6% 25-5% 35. Enrollment (FTE)* for Budget Authority Enrollment (FTE)** Used for Calculating "Amount Per Pupil" 3,5. 3,. 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. 9/27/24 1:41 AM Sumexpen.xls Page 17 of 19

27 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 Bond & Interest 2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission Recreation Commission Employee Benefit TOTAL OTHER Total USD Mill Rates Miscellaneous Information Mill Rates by Fund (Total USD) Bond & Interest 1 21% Capital Outlay 8% Supplemental General 28% General 43% 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 9/27/24 1:41 AM Sumexpen.xls Page 18 of 19

28 Other Information Actual Actual Budget Assessed Valuation $12,66,374 $15,22,292 $16,947,478 Bonded Indebtedness $2,67, $19,875, $19,3, Assessed Valuation $12,, $1,, $8,, $6,, $4,, $2,, $ Bonded Indebtedness $25,, $2,, $15,, $1,, $5,, $ /27/24 1:41 AM Sumexpen.xls Page 19 of 19