Rawlins County USD #105

Transcription

1 Rawlins County USD #5

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

3 25-26 Budget General Information USD #: 5 Introduction Rawlins County USD 5 serves approximately 35 K-2 students from Atwood and Herndon and the surrounding rural area. The district encompasses 74 square miles. The K-6 students attend Rawlins County Elementary School and the 7-2 students attend Rawlins County Jr./Sr. High School, both in Atwood. The district s 32 certified teachers average over 2 years teaching experience and 7 years of service in the district. Board Members Pattie Wolters, President: Rt. 2, Box 62, Atwood, KS 6773 Andy Green, Vice-President: Rt. 2, Box 3, Herndon, KS Bill Beamgard, Member: 53 N. 3 rd, Atwood, KS 6773 Brad Leitner, Member: 624 S. 3 rd, Atwood, KS 6773 Kirk Lowry, Member: 52 Pearl, Atwood, KS 6773 Chris Sramek, Member: 36 N. 4 th, Atwood, KS 6773 Sylvia Walker, Member: Rt., Box, Atwood, KS 6773 Key Staff Superintendent: Mark Wolters Business Office Staff/Board Clerk: Janice Knapp Curriculum & Staff: Vicki Chance Other Key Contacts: Rawlins County Jr/Sr High School Principal: Kurt Dillon Rawlins County Elementary School Principal: Mark Wolters Technology Coordinator: Pam Dillon Food Service Manager: Phyllis Grafel Transportation Supervisor: Randy Brown The District s Accomplishments and Challenges Accomplishments: USD 5 students consistently score above the state average on the ACT test and on the Kansas Assessments. We have met the Adequate Yearly Progress (AYP) standards as set by the state and NCLB. Our th grade students in 25 met the State Standard of Excellence in Math and Science. In addition to our fine academic performance, we offer outstanding programs in Vocal and Instrumental Music, Industrial Arts, Vocational Agriculture, Art, and Foreign Language. Challenges: Declining Enrollment Rising health care insurance costs Rising energy costs Maintaining aging facilities Replacing retiring teachers Budgetary restraints, especially in two years, when the combined budgets from the consolidation will no longer be available, and we will be back on the finance formula.

4 Supplemental Information for the Following Tables. Summary of Total Expenditures by Function (All Funds) USD 5 is in the third year of consolidation. That means we have this year and one more year where we are operating on the combined budgets of the two districts before consolidation. That gives us more funds than we would have under the regular school finance formula based on our current enrollment. During this time, we are trying to increase some cash balances, especially in capital outlay, so we will be able to carry some of that over to the time when our revenues are decreased. We are also attempting to do capital improvements to our facilities during this period of additional revenue, so that our facilities will be in better shape. Operations & Maintenance and Capital Improvements have been budgeted high to allow for additional projects in this area. This money won t necessarily be spent this year, but by budgeting this way, the board will have the ability to fund projects in this area. In general, budgeted amounts are higher than actual expenditures, since the money can t be spent unless it is budgeted, but it doesn t have to be spent just because it is budgeted. 2. Summary of General Fund Expenditures by Function 3. Summary of Supplemental General Fund Expenditures by Function 4. Summary of General and Supplemental General Fund Expenditures by Function 5. Summary of Special Education Fund by Function 6. Expenditures () 7. Student and al Support Expenditures (2 & 22) 8. General Administration Expenditures (23) 9. School Administration Expenditures (24). Operations and Maintenance Expenditures (26). (25 & 29: Other Supplemental Services) (3: Non- Services) 2. Capital Improvements (4) 3. Debt Services (5) 4. Miscellaneous Information Unencumbered Cash Balance by Fund We have increased our Unencumbered Cash Balances, and hope to be able to add some more to those over the next two years, while we are operating under the increased funding brought about by the consolidation. This additional funding will end after the school year. 5. Reserve Funds Unencumbered Cash Balance 2

5 6. Other Information - FTE 7. Miscellaneous Information Mill Rates by Fund The mill rate for USD 5 will be lower again this year by about 2.5 mills. This makes about a 4 mill decrease over the past two years. 8. Other Information Assessed Valuation and Bonded Indebtedness Note: The FTE (full time equivalency) used in this report to calculate the Amount Per Pupil is defined as following: Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 3

6 KSDE Website Information Available K-2 Statistics (Building, District or State Totals) Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications Certified Personnel Enrollment Dropouts Graduates Salary Reports Kansas Building Report Card Attendance Rate Graduation Rate Dropout Rate School Violence Assessments o Reading o Mathematics o Writing Graduates Passing Adv. Science Courses Graduates Passing Adv. Math Courses 4

7 USD# 5 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 2,63,62 57% 2,434,8 57% -6% 2,865,28 55% 8% Student & al Support 87,433 4% 92,829 4% 3% 6,94 3% -7% General Administration 53,52 3% 7,453 4% 2% 74,2 3% 2% School Administration (Building) 264,43 6% 24,737 5% -9% 246,86 5% 5% Operations & Maintenance 59,932 3% 589,59 4% % 74,286 4% 9% Capital Improvements 6,226 2% 93,79 5% 82% 4, 8% 2% Debt Services % % % % % 662,364 4% 52,68 2% -24% 62,876 2% 2% Total Expenditures 4,568,32 % 4,299,27 % -6% 5,64,246 % 2% Amount per Pupil $,8 $2,47 5% $5,89 22% The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-2), Capital Outlay, Driver Education, Declining Enrollment, Extraordinary School Program, Summer School, Special Education, Vocational Education, Professional Development, Bond & Interest #, 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, Area Vocational Education, and Special Education Coop. Note: Percentages on charts are within +-% due to rounding used. Pie graph percentages may differ from charts for this reason also. Further definition of what goes into each category: - Operations & Maintenance - 26 Student & al Support - 2 & 22-25, 29 and 3 and all others not included elsewhere General Administration - 23 Capital Improvements - 4 School Administration (Building) - 24 Debt Services - 5 Transfers ,5, 3,, Summary of Total Expenditures By Function (All Funds) 2,5, 2,, ,5,,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Summary of Total Expenditures By Function (All Funds) Capital Improvements 8% Operations & Maintenance 4% School Administration (Building) 5% 2% General Administration 3% Student & al Support 3% 55% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services //25 4: PM Sumexpen.xls Page of 9

8 USD# 5 Summary of General Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec,89,593 6%,6,397 6% -%,72,4 59% 7% Student & al Support 67,94 6% 7,745 6% 2% 2,34 4% -3% General Administration 3,465 3% 22,62 5% 9% 4,386 4% -7% School Administration (Building) 255,77 9% 99,85 7% -22% 226,62 8% 3% Operations & Maintenance 38,8 % 399,995 5% 26% 46,7 6% 5% Capital Improvements % % % % % 38,244 % 99,22 7% -35% 277,736 % 39% Total Expenditures 2,962,347 % 2,72,756 % -9% 2,92,92 % 8% Amount per Pupil $7,659 $7,8 2% $8,592 % The Summary of General Fund Expenditures chart information comes from pages 6-3 and only uses the 'General Fund' line items. Summary of General Fund Expenditures by Function 2,,,8,,6,,4,,2,,, 8, , 4, 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General Fund Expenditures by Function % Operations & Maintenance 6% School Administration (Building) 8% General Administration 4% Student & al Support 4% 58% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements //25 4: PM Sumexpen.xls Page 2 of 9

9 USD# 5 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 63,73 34% 48,57 43% -9% 229,5 53% 55% Student & al Support,92 2%,862 3% 8% 2, 3% % General Administration 47,4 % 4,529 2% -4% 49,898 % 23% School Administration (Building) 8,643 2% 5,954 2% -3% 9, 2% 5% Operations & Maintenance 98, 4% 96,869 28% -5% 29,586 3% 34% Capital Improvements % % % % % 5,42 % 38,76 % -23% 5, % -87% Total Expenditures 477,26 % 34,492 % -28% 435,84 % 27% Amount per Pupil $,234 $986-2% $,28 3% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-3 and only uses the 'Supplemental General Fund' line items. 25, Summary of Supplemental General Fund Expenditures by Function 2, 5, , 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Supplemental General Fund Expenditures by Function % Operations & Maintenance 3% School Administration (Building) 2% General Administration % Student & al Support 3% 53% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements //25 4: PM Sumexpen.xls Page 3 of 9

10 USD# 5 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec,972,666 57%,758,94 58% -%,949,9 58% % Student & al Support 77,86 5% 8,67 6% 2% 32,44 4% -27% General Administration 5,865 4% 63,4 5% 8% 64,284 5% % School Administration (Building) 264,43 8% 25,759 7% -22% 235,62 7% 5% Operations & Maintenance 56,92 5% 496,864 6% -4% 59,286 8% 9% Capital Improvements % % % % % 358,286 % 237,963 8% -34% 282,736 8% 9% Total Expenditures 3,439,68 % 3,44,248 % -% 3,356,276 % % Amount per Pupil $8,892 $8,786 -% $9,87 2% The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-3 and adds together the 'General Fund' and 'Supplemental General Fund' line items. Summary of General and Supplemental General Fund Expenditures by Function 2,5, 2,, ,5,,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General and Supplemental General Fund Expenditures by Function 8% Operations & Maintenance 8% School Administration (Building) 7% General Administration 5% Student & al Support 4% 58% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements //25 4: PM Sumexpen.xls Page 4 of 9

11 USD# 5 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 435,53 % 329,38 99% -24% 454,36 99% 38% Student & al Support % 3 % % 5 % 53% General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % 934 % 2,842 % 24% 5,64 % 98% Total Expenditures 436,447 % 332,253 % -24% 46,5 % 39% Amount per Pupil $,28 $959-5% $,354 4% The Summary of Special Education Fund Expenditures chart information comes from pages 6-3 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 5, 45, 4, 35, 3, 25, 2, ,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Special Education Fund by Function % Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 99% //25 4: PM Sumexpen.xls Page 5 of 9

12 USD# 5 Expenditures () % % inc/ inc/ Actual Actual dec Budget dec General,89,593,6,397 -%,72,4 7% Federal Funds 3,553 39,747 35% 24,38 -% Supplemental General 63,73 48,57-9% 229,5 55% At Risk (4yr Old) At Risk (K-2) 8, Bilingual Education % % Capital Outlay 6, % 2, 4875% Driver Education 8,77 7,633-2%,8 55% Declining Enrollment Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % 2, % Special Education 435,53 329,38-24% 454,36 38% Vocational Education 65,55 69,494 6% 2,5 62% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 88,5,5 4% Contingency Reserve % Text Book & Student Material,268 4,48 29% Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,63,62 2,434,8-6% 2,865,28 8% Enrollment (FTE)* % % Amount per Pupil 6,73 7,25 4% 8,427 2% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,63,62 2,434,8-6% 2,865,28 8% 3,5, Expenditures 3,, 2,5, 2,,,5,,, 5, Expenditures 2,,,8,,6,,4,,2,,, 8, 6, 4, 2, General Supplemental General Special Education NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, 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. //25 4: PM Sumexpen.xls Page 6 of 9

13 USD# 5 Student and al Support Expenditures (2 & 22) % % inc/ inc/ Actual Actual dec Budget dec General 67,94 7,745 2% 2,34-3% Federal Funds % % Supplemental General,92,862 8% 2, % At Risk (4yr Old) At Risk (K-2) Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment Extraordinary School Program % % Food Service % % Professional Development,247 4,778-53% 7, 256% Parent Education Program % % Summer School % % Special Education 3 % 5 53% Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 6,43, 72% Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 87,433 92,829 3% 6,94-7% Enrollment (FTE)* % % Amount per Pupil % 473-5% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 87,433 92,829 3% 6,94-7% Amount per Pupil $485 $557 5% $473-5% Student and al Support Expenditures 25, 2, 5,, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, 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. //25 4: PM Sumexpen.xls Page 7 of 9

14 USD# 5 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 3,465 22,62 9% 4,386-7% Federal Funds 2,637 3,82 2% 2,336-27% Supplemental General 47,4 4,529-4% 49,898 23% At Risk (4yr Old) At Risk (K-2) Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 5,3 7,5 46% Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 53,52 7,453 2% 74,2 2% Enrollment (FTE)* % % Amount per Pupil % 52 3% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 53,52 7,453 2% 74,2 2% 2, 8, 6, 4, 2,, 8, 6, 4, 2, General Administration Expenditures NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, 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. //25 4: PM Sumexpen.xls Page 8 of 9

15 USD# 5 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 255,77 99,85-22% 226,62 3% Federal Funds % % Supplemental General 8,643 5,954-3% 9, 5% At Risk (4yr Old) At Risk (K-2) Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 8,978,96 25% Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 264,43 24,737-9% 246,86 5% Enrollment (FTE)* % % Amount per Pupil % 726 7% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 264,43 24,737-9% 246,86 5% School Administration Expenditures 3, 25, 2, 5,, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, 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. //25 4: PM Sumexpen.xls Page 9 of 9

16 USD# 5 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 38,8 399,995 26% 46,7 5% Federal Funds % % Supplemental General 98, 96,869-5% 29,586 34% At Risk (4yr Old) At Risk (K-2) Bilingual Education % % Capital Outlay 48,96 6,222 27%, 63% Driver Training %,5 625% Declining Enrollment Extraordinary School Program % % Food Service 26,346 22,39-5% -% Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 8,978,5 28% Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 59, ,59 % 74,286 9% Enrollment (FTE)* % % Amount per Pupil,528,72 % 2,7 22% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 59, ,59 % 74,286 9% 8, Operations and Maintenance Expenditures 7, 6, 5, 4, 3, 2,, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, 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. //25 4: PM Sumexpen.xls Page of 9

17 USD# 5 (25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % inc/ inc/ Actual Actual dec Budget dec General 38,244 99,22-35% 277,736 39% Federal Funds % % Supplemental General 5,42 38,76-23% 5, -87% At Risk (4yr Old) At Risk (K-2) Bilingual Education % % Capital Outlay 34,74 5,596 49% 5, -3% Driver Training % % Declining Enrollment Extraordinary School Program % % Food Service 98,365 2,8 % 25, 25% Professional Development 395 -%, % Parent Education Program % % Summer School % % Special Education 934 2,842 24% 5,64 98% Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution,262 3,5 32% Contingency Reserve 69,644 -% Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 662,364 52,68-24% 62,876 2% Enrollment (FTE)* % % Amount per Pupil,72,45-5%,773 22% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 662,364 52,68-24% 62,876 2% 7, 6, 5, 4, 3, 2,, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, 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. //25 4: PM Sumexpen.xls Page of 9

18 USD# 5 Capital Improvements Expenditures (4) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) At Risk (K-2) Bilingual Education % % Capital Outlay 6,226 93,79 82% 4, 2% Driver Training % % Declining Enrollment Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 6,226 93,79 82% 4, 2% Enrollment (FTE)* % % Amount per Pupil %,26 6% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 6,226 93,79 82% 4, 2% Capital Improvements (4) 45, 4, 35, 3, 25, 2, 5,, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, 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. //25 4: PM Sumexpen.xls Page 2 of 9

19 Debt Services Expenditures (5) USD# 5 % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) At Risk (K-2) Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Debt Services (5) NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, 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. //25 4: PM Sumexpen.xls Page 3 of 9

20 Transfers (52) USD# 5 % % inc/ inc/ Actual Actual dec Budget dec General 385,74 556,49 44% 346,8-38% Federal Funds % % Supplemental General 35,457 34,58 -% 24,96-32% At Risk (4yr Old) At Risk (K-2) Bilingual Education % % Capital Outlay Driver Training % % Declining Enrollment Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 737,98 87,999 8% 56,34-36% Enrollment (FTE)* % % Amount per Pupil,96 2,54 32%,65-34% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 737,98 87,999 8% 56,34-36% Transfers (52),, 9, 8, 7, 6, 5, 4, 3, 2,, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, 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. //25 4: PM Sumexpen.xls Page 4 of 9

21 USD# 5 Miscellaneous Information Unencumbered Cash Balance by Fund July, 23 July, 24 July, 25 General Federal Funds 27,74 2,8 Supplemental General 29,62 63,472 83,69 At Risk (4yr Old) At Risk (K-2) Bilingual Education Capital Outlay 286,7 374, ,2 Driver Training 2,883 22,47 29,372 Declining Enrollment Extraordinary School Program Food Service 52,862 5,87 55,858 Professional Development 26,347 5,75 2,927 Parent Education Program Summer School Special Education 85,884 7, 93,975 Vocational Education Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 3,3 33,657 Text Book & Student Material 94,62 Bond & Interest Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 634,35 768,39 869,268 Enrollment (FTE)* Amount per Pupil,639 2,27 2,557 Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL 634,35 768,39 869,268 Unencumbered Cash Balances by Fund,, 9, 8, 7, 6, 5, 4, 3, 2,, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, 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. //25 4: PM Sumexpen.xls Page 5 of 9

22 Reserve Funds Unencumbered Cash Balance USD# 5 July, 23 July, 24 Special Reserve TOTAL OTHER Amount per Pupil $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) *School districts are authorized by law to self insure rather than purchase insurance for the following categories: Worker's Comp, Health Insurance, Life Insurance, Property and Casualty (Risk Management) and Disability Income Insurance. Monies are placed in the Self Insured Fund to pay for claims which may arise from the categories listed above. //25 4: PM Sumexpen.xls Page 6 of 9

23 USD# 5 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % % Enrollment (FTE)** % % % % Number of Students - Free Meals % 94 % 9-3% 8-2% Number of Students - Reduced Meals % 69 % 7 3% 55 8% 5. Enrollment (FTE)* for Budget Authority Enrollment (FTE)** Used for Calculating "Amount Per Pupil" Low Income Students Free Meals Reduced Meals *FTE for state aid and budget authority purposes for general fund. ** FTE includes 9/2 enrollment used for state aid purposes and adding the additional FTE for preschool programs, headstart, and all-day kindergarten. For example, preschool students attending half days on September 2th would be counted as.5 FTE. Kindergarten students attending full time every day would be counted as. FTE. //25 4: PM Sumexpen.xls Page 7 of 9

24 Miscellaneous Information Mill Rates by Fund USD# Actual Actual Budget General Supplemental General Adult Education... Capital Outlay Declining Enrollment. Special Liability... School Retirement... Extraordinary Growth Facilities... Bond & Interest... Bond & Interest 2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission Recreation Commission Employee Benefit... TOTAL OTHER Total USD Mill Rates Miscellaneous Information Mill Rates by Fund (Total USD) Capital Outlay 3% Supplemental General 44% General 43% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Bond & Interest Bond & Interest 2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note //25 4: PM Sumexpen.xls Page 8 of 9

25 Other Information USD# Actual Actual Budget Assessed Valuation $22,434, $24,97,44 $23,963,69 Bonded Indebtedness $ $ $ Assessed Valuation $3,, $25,, $2,, $5,, $,, $5,, $ Bonded Indebtedness $ $ $ $ $ $ $ $ $ $ $ //25 4: PM Sumexpen.xls Page 9 of 9