Newton USD E. First St. Newton, KS 67114

Transcription

1 Newton USD E. First St. Newton, KS 67114

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

3 Budget General Information USD #373 Introduction Newton Unified School District 373 serves approximately 3,7 Pre-Kindergarten through 12 th grade students in Harvey County. District attendance centers include an early education center, five elementary schools, a 5/6 grade center, one middle school, and one high school. Heartland Virtual Academy offers virtual instruction fro K-8 students through a contractual arrangement with the Education Services and Staff Development Association of Central Kansas (ESSDACK). Newton USD 373 works cooperatively with St. Mary s School to provide art, music, and physical education, as well as media services, instructional support for English Language Learners and special education students, and reading support services. USD 373 is the sponsoring district for the Harvey County Special Education Cooperative, which serves over 9 special needs students. Some students receive educational services at Prairie View through contracted services. In addition to serving school age children, USD 373 serves hundreds of adults through the adult education programs at Axtell Educational Center and vocational/technical programs at Newton High School. These programs are sponsored in conjunction with Hutchinson Community College and Area Vocational School. In addition, a non-traditional, computer assisted high school diploma program is offered at the Learning Center through contracted services with ESSDACK. The district is the second largest employer in Harvey County and the largest in the City of Newton. Board Members Tim Hodge, President Carol Sue Stayrook-Hobbs, Vice President Barbara Bunting Renee Erickson Robin Gay Dick Koontz Matt Treaster North Newton, KS Newton, KS Newton, KS Walton, KS Newton, KS North Newton, KS Newton, KS Key Staff Dr. Deborah Hamm Superintendent Dr. Russell Miller Assistant Superintendent, Fiscal & Human Services Sheila Wendling Director of Instructional Services Mitchell Neuenschwander Director of Special Education Services Mary Beasley Assistant Director of Special Education Services Stacy Smith Director of Technology Services 1

4 Accomplishments: USD 373 Accomplishments and Challenges During the school year, district staff participated in two audits conducted by outside professionals. The first one was conducted by Trane and focused on energy efficiency. In this audit, the district was recognized for its efforts in reducing energy consumption and maintenance of district facilities. The second audit was performed by the Center for Innovative School Leadership and involved parents, students, staff members, and Board of Education members. This audit will be foundational to setting goals for the upcoming school year. During the summer months, USD 373 technology staff made significant enhancements to the district s technology infrastructure including transitioning to Active Directory, updating and web services, enhancing connectivity at Walton Rural Life Center, and preparing new devices (laptops and tablets) for teacher and student use. USD 373 successfully completed the first year of the Head Start Grant that was awarded last year. In spite of a very short planning and implementation timeframe, staff members worked together to create a blended program Head Start, Special Education, and 4-Year Old At Risk learning with and from each other. In , USD 373 hired the largest number of new teachers in many years. This group participated in a newly redesigned induction program that included professional learning sessions designed to address the needs of new teachers and weekly coaching session. Three full-time mentors provided support to the new teachers based on training and support from the New Teacher Program through the Kansas Department of Education. A team of teachers and administrators gathered to continue work on Kansas College and Career Ready Standards for English Language Arts (ELA). The team completed defining the essential elements for ELA instruction, outlining the PreK-12 curriculum map to guide instruction, and determining a instructional framework for 9-minute literacy blocks in K-6 classrooms. Project Search was recognized at the International Project SEARCH conference as one of the top 15 sites of over 2 sites internationally. This is quite an accomplishment for a program that is in its second year. The district has continued to review business office processes to improve efficiency and effectiveness. Two new processes were implemented during the year AESOP and Veritime. AESOP has automated securing substitute teachers and leave requests for employees. Veritime, when fully implemented, will automate time cards for classified staff thus eliminating handling of paper time cards. These new systems work in concert with the district s financial software and will also eliminate double entry of data used for payroll and benefits. The district formed a District MTSS Leadership Team to continue implementation of MTSS (Multi-Tiered System of Supports). The district continued its focus on improving and supporting reading instruction for all students. Members of the team reviewed data, determined progress of the district based on the MTSS matrix, and created action plans to continue forward movement. 2

5 Challenges: As with other districts in the state, USD 373 continues to face its biggest challenge finding solutions to complex issues while dealing with reductions in financial resources. While base state aid per pupil (BSAPP) is remaining fixed for fiscal year 14, fixed costs are not. Local taxpayers are providing a larger percent of revenues in the form of increased property taxes. The district has lost revenues supported through state equalization in capital outlay and supplemental general fund. All members of USD 373 are committed to meeting the needs of a diverse student population. This commitment includes providing enrichment (i.e., concurrent enrollment in college classes, extended learning program, AP courses), comprehensive opportunities (i.e., music, art, physical education, foreign language, career and technical education), and additional support (i.e., MTSS, reading specialists, English language support). Identifying needs is less problematic than providing the fiscal and human resources to address individual student needs. More than ever before, students in the 21 st century have increased need to be able to access information and process work in an electronic age and providing the hardware necessary to make access ubiquitous is definitely a challenge. Another challenge facing the district is updating technology access to a more mobile structure. This not only involves hardware changes but also changes in connectivity and changes in the way our teachers provide instruction and learning activities for students. The district s recent efficiency and effectiveness audit through the Center for Innovative School Leadership indicated the district should consider improvements to salaries and benefits in order to compete for and retain highly effective and qualified staff members. In recent years, the district has not been in a position to maintain salary schedule movement or increase base salary amounts. Continued increases in health care costs have eroded any salary increases received by staff members. It is a challenge to reduce the impacts of increased health insurance premiums on an employee s paycheck at a time when it is also difficult to provide minimal increases in wages. In addition, the continued implementation of the Health Care Act will impact the district in unknown ways. The unpredictability of the implementation of this national reform is a challenge that is likely to continue for the next several years. 3

6 Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) Throughout the budget most balances are shown as totally spent even though balances will be kept in many of the funds at year end to meet cash flow needs for the following year. Balances are needed for cash flow purposes due to a threemonth delay in receiving state or federal aid in funds like food service and special education. Budgeting to spend the balances allows us the flexibility to use those balances if needs arise during the year. The exceptions are the bond and interest and capital outlay funds where a year-end balance is indicated in the budget. Showing the balances as spent will inflate the budget over actual expectations. The cost per pupil figures in this table and throughout the profile are misleading due to the fact that KSDE includes students who are not included in the district s student count. The entire special education cooperative budget is included even though one-third of the costs are attributable to other districts in the cooperative. The same holds true for the vocational budget. Newton USD s budget includes the cost for students from other districts but those students are not included in our enrollment. In addition, most of the district s special education costs are included in the regular special education fund (code 3). Over $4,, of special education costs are then duplicated in the special education cooperative budget (code 78), including special education state aid flow through dollars that come from the general fund through code 3 and assessments paid by the district to the cooperative. In reality, only about $8, of the cooperative budget represents cost attributable to Newton students who are not already included as expenditures elsewhere in the budget (code 3). This inflates the per pupil expenditures by over $2,. 2. Summary of General Fund Expenditures by Function 3. Summary of Supplemental General Fund Expenditures by Function 4. Summary of General and Supplemental General Fund Expenditures by Function 5. Summary of Special Education Fund by Function 6. Instruction Expenditures (1) 7. Student and Instructional Support Expenditures (21 & 22) 8. General Administration Expenditures (23) 9. School Administration Expenditures (24) 1. Operations and Maintenance Expenditures (26) 11. Other Costs (25 & 29: Other Supplemental Services) (3: Non-Instruction Services) 12. Capital Improvements (4) 4

7 13. Debt Services (5) 14. Miscellaneous Information - Transfers 15. Miscellaneous Information Unencumbered Cash Balance by Fund 16. Reserve Funds Unencumbered Cash Balance 17. Other Information - FTE 18. Miscellaneous Information Mill Rates by Fund 19. 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. 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 Instruction 27,67,69 6% 27,515,78 6% % 3,632,474 61% 11% Student Support Services 2,672,369 6% 2,913,577 6% 9% 2,985,659 6% 2% Instructional Support Services 1,431,484 3% 1,487,769 3% 4% 1,767,78 3% 19% General Administration 845,161 2% 786,74 2% -7% 872,55 2% 11% School Administration (Building) 2,229,84 5% 2,185,666 5% -2% 2,34,377 5% 5% Operations & Maintenance 3,361,169 7% 3,42,249 7% 2% 3,582,79 7% 5% Transportation 774,624 2% 792,13 2% 2% 9,479 2% 14% Food Services 1,688,786 4% 1,657,787 4% -2% 2,285,79 5% 38% Capital Improvements 45,199 1% 411,96 1% 1% 62, 1% 51% Debt Services 3,85,942 8% 3,715,736 8% -4% 3,826,816 8% 3% Other Costs 856,18 2% 875,241 2% 2% 752,48 1% -14% Total Expenditures* 45,722,67 1% 45,761,672 1% % 5,53,556 1% 1% Amount per Pupil $12,741 $12,29-4% $13,72 12% Current Expenditures** 41,186,253 1% 41,457,195 1% 1% 45,32,618 1% 9% Amount per Pupil $11,477 $11,6-4% $12,227 11% Percent of Expenditures Instruction*** (Total Expenditures) 27,513,356 6% 27,43,577 6% % 29,791,352 59% -1% Instruction*** (Current Expenditures) 27,513,356 67% 27,43,577 66% -1% 29,791,352 66% % * The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-12), Virtual Education, Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Vocational Education, Professional Development, Bond & Interest #1, Bond & Interest #2, No-Fund Warrant, Special Assessment, Parent Education, School Retirement, Student Materials Revolving & Textbook Rental, Tuition Reimbursement, Gifts/Grants, KPERS Special Retirement Contribution, Contingency, Special Liability Expense, Federal Funds, Adult Education, Adult Supplemental Education, Activity Fund and Special Education Coop Fund. ** Current Spending excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63) *** Instruction excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63) Note: Percentages on charts are within +-1% due to rounding used. Pie graph percentages may differ from charts for this reason also. Further definition of what goes into each category: Instruction - 1 Transportation - 27 Student Support Services - 21 Food Service - 31 Instructional Support Services - 22 Other Costs - 25/29 and 33 General Administration - 23 Capital Improvements - 4 School Administration (Building) - 24 Debt Services - 51 Operations & Maintenance - 26 Transfers - 52 Summary of Total Expenditures by Function (All Funds) 35,, 3,, 3,632,474 25,, 2,, 15,, 1,, 5,, 2,985,659 1,767,78 2,34,377 3,582,79 872,55 9,479 2,285,79 3,826,816 62, 752, Operations & Maintenance 7% Capital Improvements 1% Transportation 2% School Administration (Building) General Administration 5% 2% Instructional Support 3% Student Support Services 6% Summary of Total Expenditures by Function Food Services 4% Debt Services 8% Other Costs 1% Instruction 61% Instruction Student Support Services Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/13/213 11:2 AM Sumexpen.xlsx Page 1 of 24

9 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 9,6,63 59% 9,43,481 59% % 9,298,183 6% 3% Student Support 935,942 6% 966,724 6% 3% 984,413 6% 2% Instructional Support 822,872 5% 87,714 5% -2% 83,43 5% -1% General Administration 131,68 1% 135,839 1% 3% 194,92 1% 43% School Administration (Building) 1,81,92 12% 1,783,525 12% -1% 1,893,922 12% 6% Operations & Maintenance 1,928,139 13% 1,937,21 13% % 1,835,18 12% -5% Transportation 432,526 3% 425,69 3% -2% 391,862 3% -8% Capital Improvements % % % % % Other Costs 236,882 2% 227,13 1% -4% 113,984 1% -5% Total Expenditures 15,349,691 1% 15,326,476 1% % 15,514,679 1% 1% Amount per Pupil $4,277 $4,89-4% $4,212 3% The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. 1,, 9,298,183 9,, 8,, 7,, 6,, Summary of General Fund Expenditures 5,, 4,, 3,, 2,, 1,, 984,413 83,43 194,92 1,893,922 1,835,18 391, , Summary of General Fund Expenditures by Function Operations & Maintenance 12% School Administration (Building) 12% General Administration 1% Instructional Support 5% Student Support 6% Transportation 3% Other Costs 1% Instruction 6% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/13/213 11:2 AM Sumexpen.xlsx Page 2 of 24

10 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 625,7 22% 693,24 23% 11% 1,31,11 34% 88% Student Support 52,19 2% 57,81 2% 1% 6, 2% 5% Instructional Support 272,288 9% 285,11 1% 5% 313,493 8% 1% General Administration 35,647 11% 262,87 9% -14% 281,15 7% 7% School Administration (Building) % % % % % Operations & Maintenance 1,2,594 41% 1,249,61 42% 4% 1,414,225 37% 13% Transportation % % % % % Capital Improvements % % % % % Other Costs 449,894 15% 452,84 15% % 491,583 13% 9% Total Expenditures 2,95,62 1% 2,998,654 1% 3% 3,861,516 1% 29% Amount per Pupil $81 $8-1% $1,48 31% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. Summary of Supplemental General Expenditures by Function 1,6, 1,4, 1,2, 1,31,11 1,414,225 1,, 8, , 4, 313, ,15 491, , 6, Summary of Supplemental General Fund Expenditures by Function Other Costs 13% Operations & Maintenance 37% Instruction 34% Student Support 1% Instructional Support 8% General Administration 7% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/13/213 11:2 AM Sumexpen.xlsx Page 3 of 24

11 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 9,685,7 53% 9,736,721 53% 1% 1,599,293 55% 9% Student Support 988,51 5% 1,23,85 6% 4% 1,44,413 5% 2% Instructional Support 1,95,16 6% 1,92,815 6% % 1,116,536 6% 2% General Administration 437,255 2% 397,926 2% -9% 475,197 2% 19% School Administration (Building) 1,81,92 1% 1,783,525 1% -1% 1,893,922 1% 6% Operations & Maintenance 3,128,733 17% 3,186,82 17% 2% 3,249,45 17% 2% Transportation 432,526 2% 425,69 2% -2% 391,862 2% -8% Capital Improvements % % % % % Other Costs 686,776 4% 679,187 4% -1% 65,567 3% -11% Total Expenditures 18,255,293 1% 18,325,13 1% % 19,376,195 1% 6% Amount per Pupil $5,87 $4,889-4% $5,261 8% 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,, 1,599,293 1,, 8,, 6,, 4,, 2,, 1,44,413 1,116, ,197 1,893,922 3,249,45 391,862 65, Summary of General and Supplemental General Fund Expenditures by Function Operations & Maintenance 17% School Administration (Building) 1% General Administration 2% Instructional Support 6% Other Costs Transportation 3% 2% Student Support 5% Instruction 55% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/13/213 11:2 AM Sumexpen.xlsx Page 4 of 24

12 4, , ,677 17, , ,441 4,83,299 3,877,259 4,279,734 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 4,83,299 93% 3,877,259 93% -5% 4,279,734 96% 1% Student Support % 4,468 % % % -1% Instructional Support % % % % % General Administration % % % % % School Administration (Building) 113,644 3% 112,677 3% -1% % -1% Operations & Maintenance % % % % % Transportation 17,828 4% 189,284 5% 11% 177,441 4% -6% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 4,367,771 1% 4,183,688 1% -4% 4,457,175 1% 7% Amount per Pupil $1,217 $1,116-8% $1,21 8% 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 4,5, 4,, 3,5, 3,, 2,5, 2,, 1,5, ,, 5, Summary of Special Education Fund by Function Transportation 4% Instruction Student Support Instructional Support Instruction 96% General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/13/213 11:2 AM Sumexpen.xlsx Page 5 of 24

13 Instruction Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 9,6,63 9,43,481 % 9,298,183 3% Federal Funds 89,18 1,27,867 36% 1,198,673-1% Supplemental General 625,7 693,24 11% 1,31,11 88% At Risk (4yr Old) 116, ,642 17% 153,538 12% At Risk (K-12) 2,561,899 2,485,299-3% 3,75,678 24% Bilingual Education 497,56 465,11-6% 562,162 21% Virtual Education 186, ,466 3% 344,543 42% Capital Outlay 94,253 85,131-1% 841, % Driver Education 24,46 24,92 % 45, 87% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 1,67 11,167 5% 15,74 41% Special Education 4,83,299 3,877,259-5% 4,279,734 1% Cost of Living % % Vocational Education 1,6,695 1,68,378 1% 1,148,572 8% Gifts/Grants 153, ,385 5% 13, -19% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 1,636,362 1,464,766-1% 1,684,645 15% Contingency Reserve % Text Book & Student Material 237,445 55,911-76% Activity Fund 655, ,66-2% -1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 21,894,4 21,667,71-1% 24,78,7 11% Enrollment (FTE)* 3, , % 3, % Amount per Pupil 6,11 5,781-5% 6,538 13% Adult Education 19,25 19,25 % 31,759 65% Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 5,693,959 5,828,757 2% 6,522,15 12% TOTAL 27,67,69 27,515,78 % 3,632,474 11% 31,, 3,, 29,, 28,, 27,, 26,, 25,, Instruction Expenditures 3,632,474 27,67,69 27,515, Instruction Expenditures 1,, 8,, 6,, 4,, 2,, 9,6,63 9,43,481 9,298,183 4,83,299 3,877,259 4,279,734 1,31,11 625,7 693, General Supplemental General Special Education NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/13/213 11:2 AM Sumexpen.xlsx Page 6 of 24

14 Student Support Expenditures (21) % % inc/ inc/ Actual Actual dec Budget dec General 935, ,724 3% 984,413 2% Federal Funds 21,448 % 138,76-31% Supplemental General 52,19 57,81 1% 6, 5% At Risk (4yr Old) % 5,95 % At Risk (K-12) % % Bilingual Education % % Virtual Education 21,168 12,761-4% 18,148 42% Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program 128, ,375-7% 132,765 11% Summer School % % Special Education 4,468 % -1% Cost of Living % % Vocational Education % % Gifts/Grants 6,416-1% % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 224,12 19,624-15% 233,938 23% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,368,1 1,552,481 13% 1,573,92 1% Enrollment (FTE)* 3, , % 3, % Amount per Pupil % 427 3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 1,34,359 1,361,96 4% 1,411,739 4% TOTAL 2,672,369 2,913,577 9% 2,985,659 2% Amount per Pupil $788 $87 1% $869 % Student Support Expenditures 3,, 2,95, 2,9, 2,85, 2,8, 2,75, 2,7, 2,65, 2,6, 2,55, 2,5, 2,985,659 2,913,577 2,672, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/13/213 11:2 AM Sumexpen.xlsx Page 7 of 24

15 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 822,872 87,714-2% 83,43-1% Federal Funds 7,86 8,64 14% 168,811 19% Supplemental General 272, ,11 5% 313,493 1% At Risk (4yr Old) % % At Risk (K-12) % 89,122 % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 89, ,583 63% 224,8 54% Parent Education Program 7,421 4,65-45% 4, -2% Summer School % % Special Education % % Cost of Living % % Vocational Education 29,411 36,1 22% 25,2-31% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 15,91 82,45-22% 9,356 1% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,398,142 1,441,518 3% 1,718,645 19% Enrollment (FTE)* 3, , % 3, % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 33,342 46,251 39% 49,135 6% TOTAL 1,431,484 1,487,769 4% 1,767,78 19% Amount per Pupil $399 $397 % $48 21% Instructional Support Expenditures 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, 1,767,78 1,431,484 1,487, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/13/213 11:2 AM Sumexpen.xlsx Page 8 of 24

16 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 131,68 135,839 3% 194,92 43% Federal Funds % % Supplemental General 35, ,87-14% 281,15 7% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 55,816 47,271-15% 48,384 2% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 493,71 445,197-1% 523,581 18% Enrollment (FTE)* 3, , % 3, % Amount per Pupil % 142 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 352,9 341,543 % 348,924 2% TOTAL 845, ,74-7% 872,55 11% General Administration Expenditures 88, 872,55 86, 84, 845,161 82, 8, 786,74 78, 76, 74, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/13/213 11:2 AM Sumexpen.xlsx Page 9 of 24

17 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 1,81,92 1,783,525-1% 1,893,922 6% Federal Funds 26,424 % 76, % Supplemental General % % At Risk (4yr Old) % 27,696 % At Risk (K-12) 3,964 3,327-16% 3,8 14% Bilingual Education % % Virtual Education % % Capital Outlay 3,761 6,62 76% 2, 22% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 1,273-1% 1,3 % Special Education 113, ,677-1% -1% Cost of Living % % Vocational Education 12,957 96,549-2% 87,3-1% Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 184, ,544-15% 174,156 11% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,229,84 2,185,666-2% 2,284,336 5% Enrollment (FTE)* 3, , % 3, % Amount per Pupil % 62 6% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % 2,41 % TOTAL 2,229,84 2,185,666-2% 2,34,377 5% School Administration Expenditures 2,32, 2,3, 2,28, 2,26, 2,24, 2,22, 2,2, 2,18, 2,16, 2,14, 2,12, 2,34,377 2,229,84 2,185, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/13/213 11:2 AM Sumexpen.xlsx Page 1 of 24

18 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 1,928,139 1,937,21 % 1,835,18-5% Federal Funds 8,78 % 3,6-55% Supplemental General 1,2,594 1,249,61 4% 1,414,225 13% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 1,157 4,34-57% 5, 152% Driver Training 12,538 5,552-56% 43, % Declining Enrollment % % Extraordinary School Program % % Food Service 22,398 21,59-6% 4, 9% Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education 31,894 31,742 % 5, 58% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 136,55 119,387-13% 137,56 15% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 3,342,27 3,376,24 1% 3,573,79 6% Enrollment (FTE)* 3, , % 3, % Amount per Pupil % 97 8% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 18,899 44,9 133% 9, -8% TOTAL 3,361,169 3,42,249 2% 3,582,79 5% Operations and Maintenance Expenditures 3,6, 3,582,79 3,55, 3,5, 3,45, 3,42,249 3,4, 3,361,169 3,35, 3,3, 3,25, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/13/213 11:2 AM Sumexpen.xlsx Page 11 of 24

19 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 432, ,69-2% 391,862-8% Federal Funds 19,762 % 128,153 17% Supplemental General % % At Risk (4yr Old) 29,163 26,718-8% 28,95 5% At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 92,661-1% 12, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 17, ,284 11% 177,441-6% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 34,387 31,221-9% 43,928 41% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 759, ,54 3% 889,479 14% Enrollment (FTE)* 3, , % 3, % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 15,59 1,49-33% 11, 9% TOTAL 774, ,13 2% 9,479 14% Transportation Expenditures 92, 9, 88, 86, 84, 82, 8, 78, 76, 74, 72, 7, 9, ,13 774, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/13/213 11:2 AM Sumexpen.xlsx Page 12 of 24

20 Food Services Expenditures (31) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds 24,715 % 24,6-3% Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 1,629,232 1,58,744-3% 2,2,795 39% Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 59,554 52,328-12% 6,854 16% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,688,786 1,657,787-2% 2,285,79 38% Enrollment (FTE)* 3, , % 3, % Amount per Pupil % 621 4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,688,786 1,657,787-2% 2,285,79 38% Food Service Expenditures 2,5, 2,285,79 2,, 1,688,786 1,657,787 1,5, 1,, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/13/213 11:2 AM Sumexpen.xlsx Page 13 of 24

21 Other Costs (25 & 29: Other Supplemental Services) (33: Community Services Operations) % % inc/ inc/ Actual Actual dec Budget dec General 236, ,13-4% 113,984-5% Federal Funds 25,64 % 23,644-6% Supplemental General 449, ,84 % 491,583 9% At Risk (4yr Old) % 4,54 % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 79,381 81,554 3% 2, -75% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program 1,789 1,8 1% 2, 11% Summer School % % Special Education % % Cost of Living % % Vocational Education 15,914 16,71 1% 16,196 1% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 54,82 54,65-1% 55,137 2% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 838,68 857,741 2% 727,48-15% Enrollment (FTE)* 3, , % 3, % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 17,5 17,5 % 25, 43% TOTAL 856,18 875,241 2% 752,48-14% Other Costs 88, 86, 84, 82, 8, 78, 76, 74, 72, 7, 68, 875, ,18 752, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/13/213 11:2 AM Sumexpen.xlsx Page 14 of 24

22 Capital Improvements Expenditures (4) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 45, ,96 1% 62, 51% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 45, ,96 1% 62, 51% Enrollment (FTE)* 3, , % 3, % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 45, ,96 1% 62, 51% Capital Improvements (4) 7, 6, 62, 5, 4, 45, ,96 3, 2, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/13/213 11:2 AM Sumexpen.xlsx Page 15 of 24

23 Debt Services Expenditures (51) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 3,85,942 3,715,736-4% 3,826,816 3% Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 3,85,942 3,715,736-4% 3,826,816 3% Enrollment (FTE)* 3, , % 3, % Amount per Pupil 1, % 1,39 5% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 3,85,942 3,715,736-4% 3,826,816 3% Deb Services (51) 3,9, 3,85, 3,8, 3,85,942 3,826,816 3,75, 3,715,736 3,7, 3,65, 3,6, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/13/213 11:2 AM Sumexpen.xlsx Page 16 of 24

24 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 6,276,668 6,75,554-3% 5,537,92-9% Federal Funds % % Supplemental General 3,454,398 3,921,346 14% 3,38,619-16% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve 3, -1% % Text Book & Student Material % % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,31,66 9,996,9 % 8,846,521-12% Enrollment (FTE)* 3, , % 3, % Amount per Pupil 2,795 2,667-5% 2,42-1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,31,66 9,996,9 % 8,846,521-12% Transfers (52) 1,2, 1,, 9,8, 9,6, 9,4, 9,2, 9,, 8,8, 8,6, 8,4, 8,2, 1,31,66 9,996,9 8,846, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/13/213 11:2 AM Sumexpen.xlsx Page 17 of 24

25 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 211 July 1, 212 July 1, 213 General 4,358 1,66 Federal Funds 317-4,138-3,685 Supplemental General 72,54 255, ,56 At Risk (4yr Old) 15, 15,151 5, At Risk (K-12) 4,11 4,68 99,522 Bilingual Education 5, Virtual Education Capital Outlay 1,275,79 1,35,218 1,64,653 Driver Training 56,442 61,259 71,973 Declining Enrollment Extraordinary School Program Food Service 323, , ,865 Professional Development 146, , ,816 Parent Education Program 38,174 39,64 39,567 Summer School 13,7 13,67 13,4 Special Education 38, 38,33 859,273 Cost of Living Vocational Education 5,179 5,63 67,335 Gifts/Grants 114, , ,865 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve 1, KPERS Spec. Ret. Contribution Contingency Reserve 1,267,148 1,267,148 1,391,811 Text Book & Student Material 23, , ,553 Activity Fund 16,56 149,112 17,384 Bond and Interest #1 2,188,77 2,643,577 2,96,524 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 6,35,156 7,171,96 9,46,56 Enrollment (FTE)* 3, , ,683.1 Amount per Pupil 1,769 1,913 2,456 Adult Education 51,9 51,9 31,759 Adult Supplemental Education Tuition Reimbursement Special Education Coop 1,797,99 1,592,927 1,51,145 TOTAL 8,199,74 8,815,896 1,128,96 Unencumbered Cash Balances by Fund 12,, 1,, 8,, 8,199,74 8,815,896 1,128,96 6,, 4,, 2,, July 1, 211 July 1, 212 July 1, 213 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/13/213 11:2 AM Sumexpen.xlsx Page 18 of 24

26 Reserve Funds Unencumbered Cash Balance July 1, 211 July 1, 212 July 1, 213 Special Reserve 1, TOTAL OTHER 1, Amount per Pupil $ $ $27 1, 9, 8, 7, 6, 5, 4, 3, 2, 1, Unencumbered Cash Balances by Fund (Reserve Funds Only) 1, July 1, 211 July 1, 212 July 1, 213 *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. 9/13/213 11:2 AM Sumexpen.xlsx Page 19 of 24

27 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 3, ,31.1-2% 3, % 3, % 3, % Enrollment (FTE)** 3, , % 3, % 3, % 3, % Number of Students - Free Meals 1,452 1,513 4% 1,592 5% 1,577-1% 1,577 % Number of Students - Reduced Meals % 529 8% 475-1% 5 5% FTE Enrollment for Budget Authority Enrollment (FTE)** Used for Calculating "Amount per Pupil" Low Income Students Free Meals Reduced Meals *FTE for state aid and budget authority purposes for general fund (excludes 4 yr old at-risk). ** FTE includes 9/2 enrollment used for state aid purposes and adding the additional FTE for preschool programs, headstart, and all-day kindergarten. For example, preschool students attending half days on September 2th would be counted as.5 FTE. Kindergarten students attending full time every day would be counted as 1. FTE. 9/13/213 11:2 AM Sumexpen.xlsx Page 2 of 24

28 Miscellaneous Information Mill Rates by Fund Actual Actual Budget General Supplemental General Adult Education... Capital Outlay Declining Enrollment... Cost of Living... Special Liability... School Retirement... Extraordinary Growth Facilities... Bond and Interest # Bond and Interest #2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission Rec Comm Employee Bnfts TOTAL OTHER Total USD Mill Rates Capital Outlay 4% Miscellaneous Information Mill Rates by Fund (Total USD) Bond and Interest #1 22% Supplemental General 39% General 35% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond and Interest #1 Bond and Interest #2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/13/213 11:2 AM Sumexpen.xlsx Page 21 of 24

29 Other Information Actual Actual Budget Assessed Valuation $147,669,272 $15,156,575 $15,865,429 Bonded Indebtedness $44,82, $43,3, $44,65, Assessed Valuation $151,, $15,5, $15,, $149,5, $149,, $148,5, $148,, $147,5, $147,, $146,5, $146,, $15,865,429 $15,156,575 $147,669, $45,, $44,5, $44,82, Bonded Indebtedness $44,65, $44,, $43,5, $43,, $42,5, $43,3, $42,, /13/213 11:2 AM Sumexpen.xlsx Page 22 of 24

30 USD 373 Sources of Revenue and Proposed Budget for Estimated Sources of Revenue Estimated Amount July 1, 213 State Federal Local July 1, 214 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 21,52,581 18,617,21 2,435,38 XXXXXXXX Supplemental General 7,17, ,56 3,43,72 3,347,855 XXXXXXXX Adult Education 31,759 31,759 At Risk (4yr Old) 215,279 5, 165,279 Adult Supplemental Education At Risk (K-12) 3,168,6 99,522 3,69,78 Bilingual Education 562,162 5, 512,162 Virtual Education 362, ,691 Capital Outlay 1,671,122 1,64, ,469 3, Driver Training 88,648 71,973 16,675 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 2,24, ,865 15,366 99, ,972 Professional Development 224,8 164,816 59,984 Parent Education Program 138,765 39,567 6,12 26,182 12,896 Summer School 17,4 13,4 4, Special Education 4,457, ,273 7, 3,522,92 5, Vocational Education 1,327,88 67,335 32,51 1,124,243 13, Special Liability Expense Fund Special Reserve Fund 1, XXXXXXXX Gifts and Grants 13, 127,865 75, 72,865 Textbook & Student Materials Revolving 341,553 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 2,528,454 2,528,454 XXXXXXXXX Contingency Reserve 1,391,811 XXXXXXXXX Activity Funds 17,384 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 3,826,816 2,96,524 1,798,369 2,8,176 2,94,253 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education 8,396,854 1,51,145 1,44,77 5,94,939 Federal Funds 1,761,89-3,685 xxxxxxxxxxx 1,765,494 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 59,372,573 1,128,96 26,439,95 4,263,366 8,846,521 15,1,687 3,313,118 Less Transfers 8,846,521 TOTAL Budget Expenditures $5,526,52 Sources of Revenue - - State, Federal, Local State Revenues 25,74,1 25,172,15 26,439,95 Federal Revenues 3,475,564 4,293,1 4,263,366 Local Revenues 27,19,93 27,66,485 23,857,28 Total Revenues 56,37,495 57,71,636 54,56,479 Revenues Per Pupil 15,78 15,226 14,814