Peabody-Burns USD #398

Transcription

1 Peabody-Burns USD #398

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

3 27-28 Budget General Information USD #: 398 Introduction USD #398 Peabody-Burns strives to be fiscally responsible to the taxpayers of the district, as well as the taxpayers of Kansas, while continually researching and implementing the best practices that result in improved achievement for students. Through strong, vision-driven leadership and sound financial management the district has maintained a high-quality educational program while striving to keep pace with a rapidly evolving digital society. Because of the dedication of the district s Board of Education, teachers, administrators and support personnel, USD #398 Peabody-Burns will continue to be a vital and strong educational institution in and well beyond. Board Members Doe Ann Hague, President Gary Jones, Vice-President Duke Eldridge Rhonda Loucks Brian McDowell Bruce Burke Anthony Zappone Key Staff Superintendent: Rex A. Watson Building Administrators: Ken Parry, Tim Robertson, Ray Savage Business Office Staff: Sharlene Brooks & Patti Gaines Curriculum Coordinator: Kathy Preheim 1

4 The District s Accomplishments and Challenges Accomplishments: U.S.D. #398 has continued to make improvements in its academic endeavors. A large part of our past success has included meeting the challenges of delivering a comprehensive offering of programs and opportunities in a small rural district. Through mutually beneficial partnerships with Marion County Special Education Cooperative, TEEN Network and ESSDACK, we have managed to access resources that we would have otherwise not been able. Providing these resources to our students has resulted in improved academic performance. The district s ongoing commitment to serving a growing at-risk population can be viewed as an accomplishment as well. The development and impending implementation of the Peabody- Burns Success Center is an example of the Board of Education s foresight and commitment to breaking the cycle of at-risk behavior and predestined failure. Increases in base-state-aid-per-pupil funding for schools in Kansas has been sparse over the last several years, however, Peabody-Burns has managed to carry over a healthy cash balance in contingency reserve and capital outlay funds. Although maintaining cash balances has placed an added burden on local sources, the community, through its Board of Education, has been supportive of maintaining a quality educational program that remains both vital and viable. Challenges: Declining enrollment continues to be a challenge for our district. Additionally, keeping pace with evolving technology becomes even more difficult as we strive to do so with a smaller budget each year. Continuing to meet the standards set out by No Child Left Behind is another challenge faced by our district as well as all schools in Kansas. Although there is ample opportunity to make improvements in our math performance, our ability to meet the challenges on a long-term basis will ultimately depend upon a legislative overhaul of the system. Finally, insuring that every classroom is staffed with a highly-qualified teacher remains a major concern. Fewer and fewer teachers are entering the profession and more and more teachers are leaving the profession. Offering competitive salaries and retaining quality staff is an ongoing challenge. 2

5 Supplemental Information for the Following Tables 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 5. Summary of Special Education Fund by Function 6. Expenditures (1) 7. Student and al Support Expenditures (21 & 22) 8. General Administration Expenditures (23) 9. School Administration Expenditures (24) 1. Operations and Maintenance Expenditures (26) 11. (25 & 29: Other Supplemental Services) (3: Non- Services) 12. Capital Improvements (4) 13. Debt Services (5) 14. Miscellaneous Information Unencumbered Cash Balance by Fund 15. Reserve Funds Unencumbered Cash Balance 16. Other Information - FTE 17. Miscellaneous Information Mill Rates by Fund 18. Other Information Assessed Valuation and Bonded Indebtedness Note: The FTE (full time equivalency) used in this report to calculate the Amount Per Pupil is defined as following: Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 3

6 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 4

7 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 2,514,7 56% 2,575,849 55% 2% 2,732,536 53% 6% Student & al Support 265,958 6% 336,97 7% 27% 391,177 8% 16% General Administration 172,684 4% 191,71 4% 11% 191,544 4% % School Administration (Building) 261,112 6% 27,848 6% 4% 36,633 6% 13% Operations & Maintenance 51,329 11% 517,567 11% 1% 572,17 11% 11% Capital Improvements 67,137 1% 97,888 2% 46% 2, 4% 14% Debt Services 49,689 9% 49,21 9% % 412,69 8% 1% 312,149 7% 31,74 7% -1% 395,567 8% 28% Total Expenditures 4,513,65 1% 4,79,864 1% 4% 5,22,164 1% 1% Amount per Pupil $11,569 $12,49 8% $14,91 19% The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K- 12), 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, Area Vocational Education, and Special Education Coop. Note: Percentages on charts are within +-1% due to rounding used. Pie graph percentages may differ from charts for this reason also. Further definition of what goes into each category: - 1 Operations & Maintenance - 26 Student & al Support - 21 & 22-25, 29 and 3 and all others not included elsewhere General Administration - 23 Capital Improvements - 4 School Administration (Building) - 24 Debt Services - 51 Transfers ,, Summary of Total Expenditures By Function (All Funds) 2,5, 2,, 1,5, ,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Summary of Total Expenditures By Function (All Funds) Debt Services 8% Capital Improvements 4% Operations & Maintenance 1% School Administration (Building) 6% 8% 52% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services General Administration 4% Student & al Support 8% 9/25/27 11:47 AM Sumexpen.xls Page 1 of 19

8 Summary of General Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,327,386 55% 1,262,34 53% -5% 1,269,58 52% 1% Student & al Support 129,691 5% 149,37 6% 15% 152,559 6% 2% General Administration 166,949 7% 185,7 8% 11% 168,752 7% -9% School Administration (Building) 248,495 1% 256,239 11% 3% 278,28 11% 9% Operations & Maintenance 433,76 18% 443,615 18% 2% 444,274 18% % Capital Improvements % % % % % 127,576 5% 17,95 4% -15% 124,588 5% 15% Total Expenditures 2,433,173 1% 2,44,215 1% -1% 2,437,961 1% 1% Amount per Pupil $6,237 $6,376 2% $6,988 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 by Function 1,4, 1,2, 1,, 8, 6, , 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General Fund Expenditures by Function Operations & Maintenance 18% School Administration (Building) 11% General Administration 7% 5% Student & al Support 6% 53% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/25/27 11:47 AM Sumexpen.xls Page 2 of 19

9 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 174,68 75% 24,417 71% 38% 239,64 56% % Student & al Support 675 % 44,552 13% 65% 48,142 11% 8% General Administration % % % 14,16 3% % School Administration (Building) % % % 11,16 3% % Operations & Maintenance 58,79 25% 54,268 16% -8% 12,66 24% 89% Capital Improvements % % % % % % % % 14,238 3% % Total Expenditures 233,533 1% 339,237 1% 45% 43, 1% 27% Amount per Pupil $599 $9 5% $1,232 37% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. 3, Summary of Supplemental General Fund Expenditures by Function 25, 2, , 1, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Supplemental General Fund Expenditures by Function Operations & Maintenance 24% School Administration (Building) 3% General Administration 3% Student & al Support 11% 3% 56% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/25/27 11:47 AM Sumexpen.xls Page 3 of 19

10 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,51,454 56% 1,52,721 55% % 1,59,22 53% % Student & al Support 13,366 5% 193,589 7% 48% 2,71 7% 4% General Administration 166,949 6% 185,7 7% 11% 182,912 6% -1% School Administration (Building) 248,495 9% 256,239 9% 3% 289,368 1% 13% Operations & Maintenance 491,866 18% 497,883 18% 1% 546,934 19% 1% Capital Improvements % % % % % 127,576 5% 17,95 4% -15% 138,826 5% 29% Total Expenditures 2,666,76 1% 2,743,452 1% 3% 2,867,961 1% 5% Amount per Pupil $6,836 $7,275 6% $8,22 13% 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 1,6, 1,4, 1,2, ,, 8, 6, 4, 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General and Supplemental General Fund Expenditures by Function 5% Operations & Maintenance 19% School Administration (Building) 1% General Administration 6% Student & al Support 7% 53% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/25/27 11:47 AM Sumexpen.xls Page 4 of 19

11 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 565,565 97% 556,9 97% -2% 64, 95% 15% Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % 15,765 3% 15,399 3% -2% 32,2 5% 19% Total Expenditures 581,33 1% 571,48 1% -2% 672,2 1% 18% Amount per Pupil $1,49 $1,515 2% $1,927 27% The Summary of Special Education Fund Expenditures chart information comes from pages 6-13 and only uses the 'Special Education Fund' line items. (Total expenditures excludes Special Ed Coop Fund because it would include expenditures for all schools participating in the Coop.) Summary of Special Education Fund Expenditures by Function 7, 6, 5, 4, 3, , 1, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Special Education Fund by Function 5% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 95% 9/25/27 11:47 AM Sumexpen.xls Page 5 of 19

12 Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 1,327,386 1,262,34-5% 1,269,58 1% Federal Funds 83,19 89,821 8% 9,444 1% Supplemental General 174,68 24,417 38% 239,64 % At Risk (4yr Old) % % At Risk (K-12) 1, 12, 2% 133,638 11% Bilingual Education % % Capital Outlay % % Driver Education 7,978 6,43-2% 3, 369% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % 11,638 % Special Education 565, ,9-2% 64, 15% Cost of Living % Vocational Education 166,423 23,956 23% 25,375 1% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 72,262 83,668 16% 112,221 34% Contingency Reserve % Text Book & Student Material 17,216 13,271-23% Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,514,7 2,575,849 2% 2,732,536 6% Enrollment (FTE)* % % Amount per Pupil 6,445 6,831 6% 7,832 15% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,514,7 2,575,849 2% 2,732,536 6% 3,, Expenditures 2,5, 2,, 1,5, 1,, 5, Expenditures 1,4, 1,2, 1,, 8, 6, 4, General Supplemental General Special Education 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. 9/25/27 11:47 AM Sumexpen.xls Page 6 of 19

13 Student and al Support Expenditures (21 & 22) % % inc/ inc/ Actual Actual dec Budget dec General 129, ,37 15% 152,559 2% Federal Funds % % Supplemental General ,552 65% 48,142 8% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay 97,257 13,71 7% 15, 45% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 26, 26, % 26, % Parent Education Program % % Summer School % % Special Education % % Cost of Living % Vocational Education % 2,391 76% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 6,882 7,968 16% 12,85 52% Contingency Reserve % Text Book & Student Material 4,897 5,362 9% Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 265, ,97 27% 391,177 16% Enrollment (FTE)* % % Amount per Pupil % 1,121 25% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 265, ,97 27% 391,177 16% Amount per Pupil $682 $899 32% $1,121 25% Student and al Support Expenditures 45, 4, 35, 3, 25, 2, 15, 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, 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. 9/25/27 11:47 AM Sumexpen.xls Page 7 of 19

14 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 166, ,7 11% 168,752-9% Federal Funds % % Supplemental General % 14,16 % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual 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 5,735 6,64 16% 8,632 3% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 172, ,71 11% 191,544 % Enrollment (FTE)* % % Amount per Pupil % 549 8% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 172, ,71 11% 191,544 % 25, General Administration Expenditures 2, 15, 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, 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. 9/25/27 11:47 AM Sumexpen.xls Page 8 of 19

15 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 248, ,239 3% 278,28 9% Federal Funds % % Supplemental General % 11,16 % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual 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 12,617 14,69 16% 17,265 18% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 261,112 27,848 4% 36,633 13% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 261,112 27,848 4% 36,633 13% School Administration Expenditures 35, 3, 25, 2, 15, 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, 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. 9/25/27 11:47 AM Sumexpen.xls Page 9 of 19

16 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 433,76 443,615 2% 444,274 % Federal Funds % % Supplemental General 58,79 54,268-8% 12,66 89% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay % % Driver Training % 1, % Declining Enrollment % % Extraordinary School Program % % Food Service 11,876 12,398 4% 15, 21% 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 5,735 6,64 16% 8,632 3% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 51, ,567 1% 572,17 11% Enrollment (FTE)* % % Amount per Pupil 1,38 1,372 5% 1,639 19% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 51, ,567 1% 572,17 11% 7, Operations and Maintenance Expenditures 6, 5, 4, 3, 2, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, 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. 9/25/27 11:47 AM Sumexpen.xls Page 1 of 19

17 (25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % inc/ inc/ Actual Actual dec Budget dec General 127,576 17,95-15% 124,588 15% Federal Funds 382-1% % Supplemental General % 14,238 % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 156, ,445 11% 21,729 21% Professional Development % % Parent Education Program % % Summer School % % Special Education 15,765 15,399-2% 32,2 19% Cost of Living % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 11,47 13,28 16% 13,812 4% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 312,149 31,74-1% 395,567 28% Enrollment (FTE)* % % Amount per Pupil % 1,134 38% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 312,149 31,74-1% 395,567 28% 45, 4, 35, 3, 25, 2, 15, 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, 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. 9/25/27 11:47 AM Sumexpen.xls Page 11 of 19

18 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 % % Capital Outlay 67,137 97,888 46% 2, 14% 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 % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 67,137 97,888 46% 2, 14% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 67,137 97,888 46% 2, 14% Capital Improvements (4) 25, 2, 15, 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, 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. 9/25/27 11:47 AM Sumexpen.xls Page 12 of 19

19 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 % % 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 % Bond & Interest #1 49,689 49,21 % 412,69 1% Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 49,689 49,21 % 412,69 1% Enrollment (FTE)* % % Amount per Pupil 1,5 1,85 3% 1,183 9% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 49,689 49,21 % 412,69 1% Debt Services (51) 45, 4, 35, 3, 25, 2, 15, 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, 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. 9/25/27 11:47 AM Sumexpen.xls Page 13 of 19

20 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 81,212 82,26 1% 89,297-1% Federal Funds % % Supplemental General 177, ,87 1% 18, -8% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual 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 % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 987,964 1,16,347 3% 989,297-3% Enrollment (FTE)* % % Amount per Pupil 2,533 2,695 6% 2,835 5% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 987,964 1,16,347 3% 989,297-3% Transfers (52) 1,2, 1,, 8, 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, 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. 9/25/27 11:47 AM Sumexpen.xls Page 14 of 19

21 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 25 July 1, 26 July 1, 27 General Federal Funds 3,172 4,421 2,69 Supplemental General 9,689 13,17 21,711 At Risk (4yr Old) At Risk (K-12) Bilingual Education Capital Outlay 515, , ,431 Driver Training 3,39 29,173 29,775 Declining Enrollment Extraordinary School Program Food Service 48,921 47,846 44,594 Professional Development 27,258 29,658 3,368 Parent Education Program Summer School 11,638 11,638 11,638 Special Education 234,56 236, ,786 Cost of Living Vocational Education 2,766 Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 128, ,229 Text Book & Student Material 49,383 42,292 Bond & Interest 1 322, , ,295 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 1,38,98 1,412,69 1,211,14 Enrollment (FTE)* Amount per Pupil 3,54 3,746 3,471 Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL 1,38,98 1,412,69 1,211,14 Unencumbered Cash Balances by Fund 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, July 1, 25 July 1, 26 July 1, 27 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. 9/25/27 11:47 AM Sumexpen.xls Page 15 of 19

22 Reserve Funds Unencumbered Cash Balance July 1, 25 July 1, 26 Special Reserve TOTAL OTHER Amount per Pupil $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July 1, 25 July 1, 26 *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. 9/25/27 11:47 AM Sumexpen.xls Page 16 of 19

23 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % % Enrollment (FTE)** % % % % Number of Students - Free Meals % 123 6% 113-8% 11-3% Number of Students - Reduced Meals % 34-21% 57 68% 5-12% 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 (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. 9/25/27 11:47 AM Sumexpen.xls Page 17 of 19

24 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 & Interest Bond & Interest 2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission Recreation Commission Employee Benefit... TOTAL OTHER Total USD Mill Rates Miscellaneous Information Mill Rates by Fund (Total USD) Bond & Interest 1 27% Supplemental General 32% General 41% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond & Interest 1 Bond & Interest 2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/25/27 11:47 AM Sumexpen.xls Page 18 of 19

25 Other Information Actual Actual Budget Assessed Valuation $2,138,19 $2,54,888 $2,94,785 Bonded Indebtedness $3,525, $3,265, $2,995, Assessed Valuation $25,, $2,, $15,, $1,, $5,, $ Bonded Indebtedness $4,, $3,5, $3,, $2,5, $2,, $1,5, $1,, $5, $ /25/27 11:47 AM Sumexpen.xls Page 19 of 19