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

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2 Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE and Buhler USD 313 Website Information Summary of Expenditures (Sumexpen.xlsx) i

3 BUHLER USD Budget General Information Introduction The greater school community of Buhler USD #313 includes the city of Buhler, a portion of suburban Hutchinson, residential tracts and rural farms. Located in the northeast part of Reno County and western Harvey County in south-central Kansas, Buhler USD 313 encompasses 144 square miles, and has a total population exceeding 15,. The Buhler School District consists of six attendance centers located in the communities of Buhler and Hutchinson. There are four elementary schools, one middle school and one high school. The Burkholder Administrative Center is located in Buhler. Buhler operates its own bus fleet with the transportation center located next door to the district offices. The district employs 36 people, 18 certified teachers and administrators and 178 classified employees including clerical, food service, transportation, custodial and maintenance. We are part of the Reno County Education Cooperative that serves our students with special needs. We are members of the ESSDACK Service Center that assists with professional learning opportunities for our teachers and is the group provider of our employee health insurance. The educational culture of Buhler USD #313 is a strong belief in providing and supporting a wellrounded educational experience by promoting Academics, Activities/Athletics and the Arts. Buhler High Schools enjoys a participation rate of 78% involved in activities. Board Members President Laura Meyer Dick lmeyerdick@buhlerschools.org Vice President Greg Lackey gregandkellylackey@sbcglobal.net Marilyn Bolton Marilyn_Bolton@cox.net Vernon Goerl vgoerl@hotmail.com Matt McCabe mccabe@kansasi.net Dale Suiter dsuiter@buhlerschools.org Cliff Wray cliff@wrayandsons.com

4 Key Staff Superintendent: Mike Berblinger Business Mgr: Perry McCabe Clerk/Adm. Asst: Wendy Neill Treasurer/Payroll: Christy Redd Personnel Clerk: Tammy Heidel Benefits Clerk: Pam Lohrentz Accounts Payable: Ted Cunningham Public Information: Kelly Nelson Power School: Charlene Cooper Tech. Integration: Mary Frazier Director of Tech: Allan Engle Transportation: Steve Armbrust Food Service: Kay Cox B & G Director: Joe Roseberry jroseberry@buhlerschools.org Print Supervisor: Sheri Cunningham scunningham@buhlerschools.org Accomplishments: The District s Accomplishments and Challenges Passed a $45 million Bond Election for new and remodeled schools 212 Kansas Teacher of the Year Finalist, Buhler Grade School 4th grade teacher, Carla Goertzen 213 Kansas Teacher of the Year Finalist, Prairie Hills Middle School teacher, Sarah Berblinger 212 4A Boys Track Coach of the Year, Willie Adkins 212 Horizon Award Winner, Buhler High School Spanish teacher, Sarah Peterson 212 KASSP Principal of the Year, Buhler High School Principal, Mike Berblinger 2 National Merit Scholarship Finalists, 1 National Merit Hispanic Scholar, 2 National Merit Commended Scholars, Buhler High School State Champions 2 years, Buhler High School, Class 4A Girls Golf, Class 4A Bowling, Two Speaker Debate, Track National Blue Ribbon Award, Union Valley Elementary School U.S. News and World Report, Top 5 high schools in Kansas, Buhler High School, academic achievement and advanced placement scores Governor's Achievement Award, 4 consecutive years, Union Valley Elementary School National Advanced Placement (AP) Honor Roll Award, Buhler High School 213 Jester Awards, four received, Buhler High School, "All Shook Up" production 212 College Board AP Honor Roll School Buhler High School 2

5 Challenges: The challenges facing USD #313 are grouped into a couple of themes -- finance and enrollment. Around the theme of finance are the challenges of reduced funding from the state level, a rebounding economy which we have seen in the rise of our free and reduced lunch count numbers and many families with both parents working outside the home which is a change we are experiencing. Enrollment has been quite steady over the past 1 years but we would like to increase those numbers which would in turn increase our funding levels from the state. Due to construction, we have an extended summer break and will have buildings in various states of completion as we begin our school term over the next couple of years. The construction will also require us to redefine our attendance boundaries for our schools, which could be a major challenge. The extended summer break could have impact on our enrollment and academic achievement levels so we will be closely examining that impact. Over the past several years there have been staff reductions due to reduced funding from the state level. One of those positions was that of Assistant Superintendent for Student Learning. This is a challenge we will need to overcome in order to better organize and provide learning opportunities for our students and professional learning for our teaching staff. Supplemental Information for the Following Tables The graphs and tables in this section are all supplemental information as indicated below. This summary information is all derived from the Buhler USD 313 Budget for the school year. In a lot of instances, it also contains not only projected data for the upcoming school year, but data history from the prior two school years. It is important to remember when looking at these graphs and tables that budget information versus historical information is not always derived in the same manner. Historical information is actual expenditures from the past two years. Budget information is the district s estimate of expenditures for the upcoming school year. In some cases, estimated budget information can seem to be a lot more than the previous years history, but remember that a budget is just that a budget. In some cases data contained in some funds is inflated to prevent over expenditure of funds which would be a budget violation. Thus, it is wise, where possible, to cushion certain funds to prevent that budget violation. In other instances, it appears larger because the district is budgeting for emergency expenditure of funds that might be necessitated by unexpected catastrophes. Regardless, please be aware that sometimes a budgeted fund might seem considerably different than the historical data of actual expenditures from the prior two years. It is definitely OK to ask questions about why that data might differ drastically and the district will be glad to explain why such a difference exists in the historical data and the budget data. If you have questions on any of these graphs or tables, please feel free to contact the Buhler USD 313 Administrative Center. 1. Summary of Total Expenditures by Function (All Funds). 2. Summary of General Fund Expenditures by Function 3. Summary of Supplemental General Fund Expenditures by Function 4. Summary of General and Supplemental General Fund Expenditures by Function 3

6 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) 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. 4

7 KSDE and Buhler USD 313 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 Buhler USD 313 District Website District and BOE Information School Information Employment Information District Services Admission Information District Services Food Service, Transportation, Health 5

8 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 13,774,965 59% 13,575,931 53% -1% 14,34,774 57% 3% Student Support Services 73,488 % 44,963 % -39% 47,4 % 5% Instructional Support Services 596,34 3% 62,987 2% 1% 556,212 2% -8% General Administration 38,669 2% 387,343 2% 2% 48,18 2% 5% School Administration (Building) 1,143,767 5% 94,269 4% -18% 978,233 4% 4% Operations & Maintenance 2,223,952 1% 2,12,326 8% -5% 2,21,829 9% 4% Transportation 1,621,275 7% 1,437,845 6% -11% 1,68,425 7% 12% Food Services 1,241,326 5% 1,149,797 4% -7% 1,264,213 5% 1% Capital Improvements 164,129 1% 145,431 1% -11% 48, 2% 23% Debt Services 1,51,71 6% 4,649,997 18% 28% 2,51,562 1% -46% Other Costs 638,987 3% 547,868 2% -14% 553,117 2% 1% Total Expenditures* 23,369,599 1% 25,62,757 1% 1% 24,651,477 1% -4% Amount per Pupil $1,272 $11,229 9% $1,718-5% Current Expenditures** 2,869,59 1% 2,376,734 1% -2% 21,11,915 1% 4% Amount per Pupil $9,173 $8,937-3% $9,179 3% Percent of Expenditures Instruction*** (Total Expenditures) 13,452,27 58% 13,428,515 52% -6% 13,834,774 56% 4% Instruction*** (Current Expenditures) 13,452,27 64% 13,428,515 66% 2% 13,834,774 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) 16,, 14,, 14,34,774 12,, 1,, 8,, 6,, 4,, 2,, 47,4 556,212 48,18 2,21,829 2,51,562 1,68, ,233 1,264,213 48, 553, Summary of Total Expenditures by Function Debt Services 1% Capital Improvements Food Services 2% 5% Transportation 7% Operations & Maintenance 9% School Administration (Building) 4% General Administration 2% Other Costs 2% Instructional Support 2% Instruction 57% Instruction Student Support Services Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/11/213 2:15 PM 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 5,635,979 54% 6,163,929 58% 9% 6,36, 59% 3% Student Support 36,959 % 18,52 % -5% 15,6 % -16% Instructional Support 512,749 5% 52,994 5% 2% 46, 4% -12% General Administration 352,794 3% 348,878 3% -1% 36,3 3% 3% School Administration (Building) 1,51,95 1% 861,62 8% -18% 887, 8% 3% Operations & Maintenance 1,669,537 16% 1,545,418 15% -7% 1,531, 14% -1% Transportation 626,223 6% 69,368 6% 1% 75, 7% 2% Capital Improvements 16,728 % 728 % -96% % -1% Other Costs 546,939 5% 483,379 5% -12% 487,5 5% 1% Total Expenditures 1,449,858 1% 1,633,834 1% 2% 1,86,4 1% 2% Amount per Pupil $4,593 $4,664 2% $4,698 1% 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 7,, 6,36, 6,, 5,, 4,, 3,, 2,, 1,, 15,6 46, 36,3 887, 1,531, 75, 487, Summary of General Fund Expenditures by Function Operations & Maintenance 14% School Administration (Building) General 8% Administration 3% Instructional Support 4% Transportation 7% Student Support % Other Costs 5% Instruction 59% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/11/213 2:15 PM 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 1,721,856 84% 1,39,481 77% -19% 1,55,9 78% 8% Student Support % % % % % Instructional Support % % % % % General Administration % 18,83 1% % 25, 1% 33% School Administration (Building) % % % % % Operations & Maintenance 28,19 14% 377,511 21% 35% 41, 21% 9% Transportation % % % % % Capital Improvements % % % % % Other Costs 51,6 2% 15,855 1% -69% % -1% Total Expenditures 2,53,16 1% 1,82,65 1% -12% 1,94,9 1% 8% Amount per Pupil $92 $791-12% $843 7% 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 1,8, 1,6, 1,55,9 1,4, 1,2, 1,, 8, 6, 4, 41, , 25, Summary of Supplemental General Fund Expenditures by Function General Administration 1% Operations & Maintenance 21% Instruction Student Support Instructional Support Instruction 78% General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/11/213 2:15 PM 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 7,357,835 59% 7,554,41 61% 3% 7,865,9 62% 4% Student Support 36,959 % 18,52 % -5% 15,6 % -16% Instructional Support 512,749 4% 52,994 4% 2% 46, 4% -12% General Administration 352,794 3% 367,681 3% 4% 385,3 3% 5% School Administration (Building) 1,51,95 8% 861,62 7% -18% 887, 7% 3% Operations & Maintenance 1,949,727 16% 1,922,929 15% -1% 1,941, 15% 1% Transportation 626,223 5% 69,368 6% 1% 75, 6% 2% Capital Improvements 16,728 % 728 % -96% % -1% Other Costs 597,999 5% 499,234 4% -17% 487,5 4% -2% Total Expenditures 12,52,964 1% 12,436,484 1% -1% 12,746,49 1% 2% Amount per Pupil $5,496 $5,455-1% $5,542 2% The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-13 and adds together the 'General Fund' and 'Supplemental General Fund' line items. Summary of General and Supplemental General Fund Expenditures by Function 8,, 7,, 6,, 5,, 4,, 3,, 2,, 1,, 7,865,9 15,6 46, 385,3 887, 1,941, 75, 487, Summary of General and Supplemental General Fund Expenditures by Function Transportation 5% Operations & Maintenance 15% School Administration (Building) 7% General Administration 3% Instructional Support 4% Other Costs 4% Instruction 62% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/11/213 2:15 PM Sumexpen.xlsx Page 4 of 24

12 59, , , 2,752,722 2,89,278 2,855,887 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,752,722 82% 2,89,278 84% 2% 2,855,887 82% 2% Student Support % % % % % Instructional Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Transportation 59,574 18% 532,766 16% -1% 635, 18% 19% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 3,343,296 1% 3,342,44 1% % 3,49,887 1% 4% Amount per Pupil $1,47 $1,466 % $1,518 4% 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 3,, 2,5, 2,, 1,5, 1,, , Summary of Special Education Fund by Function Transportation 18% Instruction 82% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/11/213 2:15 PM Sumexpen.xlsx Page 5 of 24

13 Instruction Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 5,635,979 6,163,929 9% 6,36, 3% Federal Funds 341, ,192-36% 381, 74% Supplemental General 1,721,856 1,39,481-19% 1,55,9 8% At Risk (4yr Old) 145,11 15,174 3% 157,5 5% At Risk (K-12) 927, ,497 % 959, 3% Bilingual Education 64,29 79,15 23% 87,75 11% Virtual Education % % Capital Outlay 322, ,416-54% 2, 36% Driver Education 73,6 77,754 7% 88, 13% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 2,752,722 2,89,278 2% 2,855,887 2% Cost of Living % % Vocational Education 575,86 559,834-3% 638, 14% Gifts/Grants 25,571 12,985-49% 5, 285% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 734, ,856-12% 752,673 16% Contingency Reserve % Text Book & Student Material 15,63 135,467 28% Activity Fund 348, ,53-27% -1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 13,774,965 13,575,931-1% 14,34,774 3% Enrollment (FTE)* 2,275. 2,28. % 2,3. 1% Amount per Pupil 6,55 5,954-2% 6,12 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 13,774,965 13,575,931-1% 14,34,774 3% 14,1, 14,, 13,9, 13,8, 13,7, 13,6, 13,5, 13,4, 13,3, Instruction Expenditures 14,34,774 13,774,965 13,575, Instruction Expenditures 8,, 6,, 4,, 2,, 5,635,979 6,163,929 6,36, 2,752,722 2,89,278 2,855,887 1,721,856 1,39,481 1,55, 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. 9/11/213 2:15 PM Sumexpen.xlsx Page 6 of 24

14 Student Support Expenditures (21) % % inc/ inc/ Actual Actual dec Budget dec General 36,959 18,52-5% 15,6-16% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education 471-1% % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program 16,611 16,612 % 2, 2% Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 19,447 9,831-49% 11,44 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 73,488 44,963-39% 47,4 5% Enrollment (FTE)* 2,275. 2,28. % 2,3. 1% Amount per Pupil % 2 4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 73,488 44,963-39% 47,4 5% Amount per Pupil $35 $21-39% $22 4% Student Support Expenditures 8, 73,488 7, 6, 5, 4, 3, 2, 1, 44,963 47, 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. 9/11/213 2:15 PM Sumexpen.xlsx Page 7 of 24

15 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 512,749 52,994 2% 46, -12% Federal Funds 28,547 2,223-92% -1% Supplemental General % % At Risk (4yr Old) 118 % -1% At Risk (K-12) 426-1% % Bilingual Education 2,322 % 2,5 8% Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 18,849 46,25 145% 58, 26% Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education 1,338 1,632 22% 1,5-8% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 34,431 29,493-14% 34,212 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 596,34 62,987 1% 556,212-8% Enrollment (FTE)* 2,275. 2,28. % 2,3. 1% Amount per Pupil % 242-9% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 596,34 62,987 1% 556,212-8% Amount per Pupil $262 $264 1% $242-9% Instructional Support Expenditures 61, 6, 59, 58, 596,34 62,987 57, 56, 556,212 55, 54, 53, 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. 9/11/213 2:15 PM Sumexpen.xlsx Page 8 of 24

16 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 352, ,878-1% 36,3 3% Federal Funds % % Supplemental General 18,83 % 25, 33% 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 27,875 19,662-29% 22,88 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 38, ,343 2% 48,18 5% Enrollment (FTE)* 2,275. 2,28. % 2,3. 1% Amount per Pupil % 177 4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 38, ,343 2% 48,18 5% General Administration Expenditures 41, 45, 4, 395, 39, 385, 38, 375, 37, 365, 48,18 387,343 38, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/11/213 2:15 PM Sumexpen.xlsx Page 9 of 24

17 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 1,51,95 861,62-18% 887, 3% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % 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 91,817 78,649-14% 91,233 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 1,143,767 94,269-18% 978,233 4% Enrollment (FTE)* 2,275. 2,28. % 2,3. 1% Amount per Pupil % 425 3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,143,767 94,269-18% 978,233 4% School Administration Expenditures 1,2, 1,, 1,143,767 94, ,233 8, 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/11/213 2:15 PM Sumexpen.xlsx Page 1 of 24

18 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 1,669,537 1,545,418-7% 1,531, -1% Federal Funds % % Supplemental General 28,19 377,511 35% 41, 9% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 188, ,183-32% 15, 17% Driver Training % 35, % Declining Enrollment % % Extraordinary School Program % % Food Service 448-1% % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education 396 % 5, 1163% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 85,26 68,818-19% 79,829 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 2,223,952 2,12,326-5% 2,21,829 4% Enrollment (FTE)* 2,275. 2,28. % 2,3. 1% Amount per Pupil % 961 3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,223,952 2,12,326-5% 2,21,829 4% Operations and Maintenance Expenditures 2,24, 2,22, 2,2, 2,18, 2,16, 2,223,952 2,21,829 2,14, 2,12, 2,12,326 2,1, 2,8, 2,6, 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. 9/11/213 2:15 PM Sumexpen.xlsx Page 11 of 24

19 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 626,223 69,368 1% 75, 2% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 33, ,724-53% 2, 28% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 59, ,766-1% 635, 19% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 73,783 58,987-2% 68,425 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 1,621,275 1,437,845-11% 1,68,425 12% Enrollment (FTE)* 2,275. 2,28. % 2,3. 1% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,621,275 1,437,845-11% 1,68,425 12% Transportation Expenditures 1,65, 1,6, 1,55, 1,621,275 1,68,425 1,5, 1,45, 1,437,845 1,4, 1,35, 1,3, 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. 9/11/213 2:15 PM Sumexpen.xlsx Page 12 of 24

20 Food Services Expenditures (31) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 1,21,975 1,12,33-7% 1,23, 1% 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 39,351 29,494-25% 34,213 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 1,241,326 1,149,797-7% 1,264,213 1% Enrollment (FTE)* 2,275. 2,28. % 2,3. 1% Amount per Pupil % 55 9% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,241,326 1,149,797-7% 1,264,213 1% Food Service Expenditures 1,28, 1,26, 1,24, 1,22, 1,2, 1,18, 1,16, 1,14, 1,12, 1,1, 1,8, 1,264,213 1,241,326 1,149, 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. 9/11/213 2:15 PM 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 546, ,379-12% 487,5 1% Federal Funds 9,39 % 2, 115% Supplemental General 51,6 15,855-69% -1% 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 4,988 39,325-4% 45,617 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 638, ,868-14% 553,117 1% Enrollment (FTE)* 2,275. 2,28. % 2,3. 1% Amount per Pupil % 24 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 638, ,868-14% 553,117 1% Other Costs 64, 638,987 62, 6, 58, 56, 54, 52, 547, ,117 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. 9/11/213 2:15 PM Sumexpen.xlsx Page 14 of 24

22 Capital Improvements Expenditures (4) % % inc/ inc/ Actual Actual dec Budget dec General 16, % -1% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 147,41 144,73-2% 48, 232% 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 164, ,431-11% 48, 23% Enrollment (FTE)* 2,275. 2,28. % 2,3. 1% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 164, ,431-11% 48, 23% Capital Improvements (4) 5, 45, 4, 35, 3, 25, 2, 15, 1, 5, 48, 164, , 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. 9/11/213 2:15 PM 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 71, ,19 316% 46, 55% 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 1,439,264 4,352,978 22% 2,5,562-53% Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,51,71 4,649,997 28% 2,51,562-46% Enrollment (FTE)* 2,275. 2,28. % 2,3. 1% Amount per Pupil 664 2,39 27% 1,92-46% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,51,71 4,649,997 28% 2,51,562-46% Deb Services (51) 5,, 4,5, 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, 4,649,997 2,51,562 1,51, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/11/213 2:15 PM Sumexpen.xlsx Page 16 of 24

24 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 2,7,611 2,765,142 2% 2,583,614-7% Federal Funds % % Supplemental General 2,336,184 2,677,71 15% 2,58, -4% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % % Text Book & Student Material % % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 5,36,795 5,442,852 8% 5,163,614-5% Enrollment (FTE)* 2,275. 2,28. % 2,3. 1% Amount per Pupil 2,214 2,387 8% 2,245-6% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 5,36,795 5,442,852 8% 5,163,614-5% Transfers (52) 5,5, 5,442,852 5,4, 5,3, 5,2, 5,163,614 5,1, 5,36,795 5,, 4,9, 4,8, 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. 9/11/213 2:15 PM Sumexpen.xlsx Page 17 of 24

25 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 211 July 1, 212 July 1, 213 General 15,725 Federal Funds 56,59 151,484 Supplemental General 18,72 275,132 15,781 At Risk (4yr Old) 5, 292 3,37 At Risk (K-12) 5, 3,629 45,451 Bilingual Education 1, 15,628 15,211 Virtual Education Capital Outlay 158,56 546,47 822,587 Driver Training 6,84 93,412 17,19 Declining Enrollment Extraordinary School Program Food Service 255, ,88 333,15 Professional Development 5,2 5, 54,95 Parent Education Program 18,868 13,731 12,119 Summer School Special Education 688, , ,738 Cost of Living Vocational Education 5, 17,389 Gifts/Grants 12,219 21,336 92,851 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve 46,929 2,973 72,817 KPERS Spec. Ret. Contribution Contingency Reserve 428, , ,415 Text Book & Student Material 53,889 2,91 64,48 Activity Fund 142, ,446 8,26 Bond and Interest #1 1,424,9 1,42,477 1,433,878 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 3,681,49 4,195,775 4,791,465 Enrollment (FTE)* 2,275. 2,28. 2,3. Amount per Pupil 1,618 1,84 2,83 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 3,681,49 4,195,775 4,791,465 Unencumbered Cash Balances by Fund 5,, 4,5, 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, 4,791,465 4,195,775 3,681,49 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. 9/11/213 2:15 PM Sumexpen.xlsx Page 18 of 24

26 Reserve Funds Unencumbered Cash Balance July 1, 211 July 1, 212 July 1, 213 Special Reserve 46,929 2,973 72,817 TOTAL OTHER 46,929 2,973 72,817 Amount per Pupil $21 $9 $32 Unencumbered Cash Balances by Fund (Reserve Funds Only) 8, 7, 6, 5, 4, 3, 2, 1, 72,817 46,929 2,973 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. 9/11/213 2:15 PM Sumexpen.xlsx Page 19 of 24

27 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 2, ,12.9 % 2,117.1 % 2, % 2,15. 1% Enrollment (FTE)** 2, ,25. 1% 2,275. 1% 2,28. % 2,3. 1% Number of Students - Free Meals % % 695 6% 7 1% Number of Students - Reduced Meals % % 241 % 23-5% 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. 9/11/213 2:15 PM 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 1% Miscellaneous Information Mill Rates by Fund (Total USD) Bond and Interest #1 22% Supplemental General 33% 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 9/11/213 2:15 PM Sumexpen.xlsx Page 21 of 24

29 Other Information Actual Actual Budget Assessed Valuation $131,639,247 $138,584,523 $145,627,475 Bonded Indebtedness $7,61, $51,755, $5,95, Assessed Valuation $15,, $145,, $145,627,475 $14,, $138,584,523 $135,, $131,639,247 $13,, $125,, $12,, Bonded Indebtedness $6,, $5,, $51,755, $5,95, $4,, $3,, $2,, $1,, $ $7,61, /11/213 2:15 PM Sumexpen.xlsx Page 22 of 24

30 USD 313 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 13,39,14 1,89,661 2,58,353 XXXXXXXX Supplemental General 4,52,9 15,781 1,475,114 2,894,114 XXXXXXXX Adult Education At Risk (4yr Old) 157,5 3,37 16, 5,87 Adult Supplemental Education At Risk (K-12) 959, 45,451 95, 36,451 Bilingual Education 9,25 15,211 8, 5,6 Virtual Education Capital Outlay 1,49, 822,587 15, 948,26 295,613 Driver Training 123, 17,19 31,625 7, 85,815 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 1,23, 333,15 11,8 595,381 56,795 27,991 Professional Development 58, 54,95 5, 46,95 Parent Education Program 2, 12,119 15, 7,119 Summer School Special Education 3,49, ,738 3,3, ,682 Vocational Education 644,5 17,389 67,783 7,672 Special Liability Expense Fund Special Reserve Fund 72,817 XXXXXXXX Gifts and Grants 5, 92,851 25, 67,851 Textbook & Student Materials Revolving 64,48 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 1,14,414 1,14,414 XXXXXXXXX Contingency Reserve 428,415 XXXXXXXXX Activity Funds 8,26 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 2,5,562 1,433, ,146 1,859,335 1,775,797 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 41, 151,484 xxxxxxxxxxx 289,23 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 39,687 Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 29,815,91 4,791,465 14,1,76 884,584 15, 5,163,614 8,937,623 3,333,649 Less Transfers 5,163,614 TOTAL Budget Expenditures $24,651,477 Sources of Revenue - - State, Federal, Local State Revenues 13,719,273 13,894,697 14,1,76 Federal Revenues 983,52 863, ,584 Local Revenues 15,787,34 18,449,197 14,116,237 Total Revenues 3,49,133 33,27,462 29,2,581 Revenues Per Pupil 13,42 14,565 12,61

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