PROFILE INFORMATION. Ashland USD

Transcription

1 PROFILE INFORMATION 26-7 Ashland USD 22 School Finance Kansas State Department of Education Landon State Office Building 9 SW Jackson Street, Suite 356 Topeka, Kansas

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

3 26-7 Budget General Information USD #: 22 Introduction USD #22 is located in rural Southwest Kansas in Ashland. USD 22 serves the communities of Ashland, Englewood and the surrounding area. The school district covers an area of 66 square miles. The districts main source of income includes, agriculture, ranching, oil and gas. USD #22 is governed by a seven-member board. The majority of the district funding comes from the State of Kansas. Other sources of funding are from local taxes and federal government sources. Board of Education members are elected by the public, have policy setting authority and have primary responsibility for fiscal matters. The Board of Education meets the second Monday of every month at Ashland High School. The school district operates three main attendance centers located in Ashland. Ashland Junior/Senior High School (7-2) Ashland Elementary School (G-6) Early Childhood Center (Preschool and Kindergarten) Enrollment for the entire district in school year is 2 students. The Junior/Senior High is a member of the SPIAA League, the Kansas State High School Activities Association, and we are a Class A school for competitive activities. Board Members John Kellenberger P.O. Box 8 Ashland, KS 6783 (62) Mark Gardiner 267 CR 3 Ashland, KS 6783 (62) Jeremy Fast P.O. Box 942 Ashland, KS 6783 (62) Jeff Berryman P.O. Box 665 Ashland, KS 6783 (62) Sherry Neier P.O. Box 673 Ashland, KS 6783 (62) Dusty Voorhies P.O. Box 8 Ashland, KS 6783 (62) Greg Goodnight P.O. Box 26 Englewood, KS 6784 (62) Key Staff Superintendent: Business Office Staff: Elementary Principal: Transportation: Food Service: Operations: District Leadership Team: Elementary Secondary Technology Student Support Jamie Wetig, Ed.S. Allison McPhail Jason Endicott Deb Pearce Sarah Hamill Scott Struble Heidi Hazen Katrina Krier CJ Miracle Halley Walker

4 CTE Michael Schatz The District s Accomplishments and Challenges Accomplishments: USD 22 has a long history of excellence in the classroom and in activities. USD 22 has had three National Merit Scholars. USD 22 graduation rate averages % with 95% pursuing post-secondary education. USD 22 students score better than both the state and national averages on the ACT. USD 22 scholars bowl team has made the state tournament seven of the past ten years, including two championships, two seconds-places, and a third-place finish. USD 22 men s basketball team won State in 22. USD 22 men s track and field team has been in the top ten every year since 25, winning State in 26 and 26. USD 22 men s golf team have won 3 State golf championships in a row, 2, 2, 22. USD 22 vocal music and instrumental music programs excel at contests and concerts each year. USD 22 has implemented an MTSS program focused on Language Arts for grade K-6. USD 22 passed a % city sales tax for funding school projects and initiatives. Challenges: Funding/State Aid: The State of Kansas has experienced a decline in revenues which has resulted in a decline of BSAPP. This challenge is magnified when factoring in both declining enrollment and fluctuating property valuations. Though we are optimistic about our ability to maintain a quality staff and provide a 2 st Century educational programming, USD 22 is facing many trying issues. However, the philosophy here is and always has been that we will do whatever is necessary to get the job done. During this time of budget cuts, there have been many staff and programs cut, resulting in the remaining staff members taking on added responsibilities. However, we will continue to excel as teachers, as students, as a community. Teacher Recruitment: Although our faculty retention is extremely high, as the state wide trend continues, both Ashland and Southwest Kansas will continue to face challenges in hiring hard to fill positions. Declining Enrollment: A historical look of the district s enrollment shows a decline in student population from 223 to 2 students over the course of the past eight years. Although current enrollment has been flat, many rural areas continue to show a decline state-wide. Facilities: USD 22 has well maintained facilities that continue to meet the needs of our students. However, our biggest challenge is keeping up with maintenance on aging buildings. The ongoing cost to maintain and upkeep older facilities will continue to burden the district as we look to update HVAC, lighting, electrical, etc. 2

5 Supplemental Information for the Following Tables. 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. Instruction Expenditures () 7. Student Support Expenditures (2) 8. Instructional Support Expenditures (22) 9. General Administration Expenditures (23). School Administration Expenditures (24). Central Services Expenditures (25) 2. Operations and Maintenance Expenditures (26) 3. Transportation Expenditures (27) 4. Other Support Services Expenditures (29) 5. Food Service Expenditures (3) 6. Community Services Operations (33) 7. Capital Improvements (4) 8. Debt Services (5) 9. Miscellaneous Information Transfers (52) 2. Miscellaneous Information Unencumbered Cash Balance by Fund 2. Reserve Funds Unencumbered Cash Balance 22. Other Information Enrollment Information 23. Miscellaneous Information Mill Rates by Fund 24. Other Information Assessed Valuation and Bonded Indebtedness 3

6 Note: The FTE (full time equivalency) used in this report to calculate the Amount Per Pupil is defined as follows: Enrollment (FTE) includes the current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. KSDE Website Information Available K-2 Statistics (Building, District or State Totals) website below: Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications website below: Assessed Valuation Cash Balances Headcount Enrollment Mill Levies Personnel (Certified/Non-Certified) Salary Reports Kansas Building Report Card website below: 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 Instruction 2,96,82 66%,826,525 6% -3% 2,49,5 6% 2% Student Support Services 45,424 % 6,458 2% 35% 8,75 % -7% Instructional Support Services,42 % 6,968 % 52% 27,54 % 59% Administration & Support 336,85 % 44,494 4% 23% 439,624 3% 6% Operations & Maintenance 334,79 % 328,623 % -2% 289,364 9% -2% Transportation 24,6 4% 98,34 6% 59% 233,4 7% 8% Food Services 7,26 5% 74,357 6% 2% 236,53 7% 36% Capital Improvements 46,665 % 43,283 % -7% 62,82 2% 45% Debt Services % % % % % Other Costs % % % % % Total Expenditures* 3,66,277 % 3,64,48 % -3% 3,356,73 % % Amount per Pupil $6,27 $6,35 -% $6,64 3% Current Expenditures** 2,987,529 % 2,93,3 % -3% 3,45,463 % 5% Amount per Pupil $5,352 $5,288 % $5,77 -% Percent of Expenditures Instruction*** (Total Expenditures) 2,92,52 66%,826,525 6% -6% 2,9, 6% % Instruction*** (Current Expenditures) 2,92,52 7%,826,525 63% -7% 2,9, 66% 3% * The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-2), Virtual Education, Capital Outlay, Driver Education, 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, Activity Fund and Special Education Coop Fund. ** Current Spending excludes Capital Outlay and Bond Debt expenditures (Code 6, Code 62, Code 63) *** Instruction excludes Capital Outlay and Bond Debt expenditures (Code 6, Code 62, Code 63) 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: Instruction - Transportation - 27 Student Support Services - 2 Food Service - 3 Instructional Support Services - 22 Other Costs - 29 and 33 Administration & Support - 23, 24 and 25 Capital Improvements - 4 Operations & Maintenance - 26 Debt Services - 5 Transfers ,5, 2,,,5, 2,49,5 Summary of Total Expenditures by Function (All Funds),, 5, 8,75 27,54 439, , ,4 236,53 62, Summary of Total Expenditures by Function Transportation 7% Operations & Maintenance 9% Administration & Support 3% Instructional Support % Food Services 7% Capital Improvements 2% Instruction 6% Instruction Student Support Services Instructional Support Administration & Support Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/3/26 2:54 PM Sumexpen.xlsx Page of 3

8 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction,3,497 68%,9,83 66% % 633,39 48% -38% Student Support 4,62 3% 58,249 4% 4% 3,535 % -77% Instructional Support 9,396 % 9,633 % 3% % -% Administration & Support 38,54 2% 324,453 2% 5% 4,84 3% 27% Operations & Maintenance 9,383 8% 9,3 8% % 27,538 % 7% Transportation % 8,58 % % 44,6 % 672% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures,492,4 %,539,337 % 3%,329,832 % -4% Amount per Pupil $7,669 $8,6 6% $6,583-9% The Summary of General Fund Expenditures chart information comes from pages 6-3 and only uses the 'General Fund' line items.,2, Summary of General Fund Expenditures,, 8, 6, 4, 633,39 4, , 27,538 44,6 Instruction Student Support 3,535 Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of General Fund Expenditures by Function Operations & Maintenance 9% Transportation % Administration & Support 3% Student Support % Instruction 48% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/3/26 2:54 PM Sumexpen.xlsx Page 2 of 3

9 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,4 42% 26,9 29% 3% 536,82 % 325% Student Support % % % % % Instructional Support % % % % % Administration & Support 3,562 % 69,694 6% 857% % -% Operations & Maintenance 4,939 5% 29,759 3% 27% % -% Transportation,347 42%,6 25% -% % -% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 267,852 % 436,82 % 63% 536,82 % 23% Amount per Pupil $,376 $2,296 67% $2,654 6% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-3 and only uses the 'Supplemental General Fund' line items. Summary of Supplemental General Expenditures by Function 6, 536,82 5, 4, 3, 2, , Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of Supplemental General Fund Expenditures by Function Instruction Student Support Instruction % Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/3/26 2:54 PM Sumexpen.xlsx Page 3 of 3

10 4,62 58,249 3,535 9,396 9,633 6, ,772 27,538,347 8,768 44,6 32,66 394,47 4,84,25,5,45,85,69,4 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction,25,5 64%,45,85 58% 2%,69,4 63% 2% Student Support 4,62 2% 58,249 3% 4% 3,535 % -77% Instructional Support 9,396 % 9,633 % 3% % -% Administration & Support 32,66 8% 394,47 2% 26% 4,84 22% 4% Operations & Maintenance 6,322 9% 248,772 3% 55% 27,538 7% -49% Transportation,347 6% 8,768 6% 7% 44,6 8% 22% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures,76,252 %,975,49 % 2%,865,94 % -6% Amount per Pupil $9,45 $,42 5% $9,237 -% The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-3 of the Sumexpen and adds together the 'General Fund' and 'Supplemental General Fund' line items. Summary of General and Supplemental General Fund Expenditures by Function,2,,, 8, 6, , , Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of General and Supplemental General Fund Expenditures by Function Operations & Maintenance 7% Transportation 8% Instruction Administration & Support 22% Student Support % Instruction 62% Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/3/26 2:54 PM Sumexpen.xlsx Page 4 of 3

11 6,342,56, ,954 23,84 236,33 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 229,954 97% 23,84 96% % 236,33 96% 3% Student Support % % % % % Instructional Support % % % % % Administraton & Support % % % % % Operations & Maintenance % % % % % Transportation 6,342 3%,56 4% 66%,255 4% -2% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 236,296 % 24,7 % 2% 246,585 % 2% Amount per Pupil $,24 $,268 4% $,22-4% 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 25, 2, 5,, , Instruction Student Support Instructional Support Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of Special Education Fund by Function Transportation 4% Instruction Student Support Instructional Support Instruction 96% Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/3/26 2:54 PM Sumexpen.xlsx Page 5 of 3

12 Instruction Expenditures () % % inc/ inc/ Actual Actual dec Budget dec General,3,497,9,83 % 633,39-38% Federal Funds 8,747 29,429-64% 3,8 8% Supplemental General 2,4 26,9 3% 536,82 325% At Risk (4yr Old) 6,26 % 9, 45% At Risk (K-2) 96,438 7,3-27%, 42% Bilingual Education 3,643 33,84 5% 2,86-92% Virtual Education % % Capital Outlay 4,38 -% 4,39 % Driver Education 4,363 4,422 % 6,655 5% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 229,954 23,84 % 236,33 3% Cost of Living % % Vocational Education 63,396 65,825 4% 57,355-3% Gifts/Grants 25,6 77,246-64% 263,4 24% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution,96 93,56-6% 32,354 4% Contingency Reserve % Text Book & Student Material 4,37 6,73 54% Activity Fund 29,574 63,567-5% Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,96,82,826,525-3% 2,49,5 2% Enrollment (FTE)* % 22. 6% Amount per Pupil,775 9,68 -%,46 5% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,96,82,826,525-3% 2,49,5 2% 2,, 2,5, 2,,,95,,9,,85,,8,,75,,7,,65, Instruction Expenditures 2,96,82 2,49,5,826, Instruction Expenditures,2,,, 8, 6, 4, 2,,3,497,9,83 633,39 536,82 229,954 23,84 236,33 2,4 26, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/3/26 2:54 PM Sumexpen.xlsx Page 6 of 3

13 Student Support Expenditures (2) % % inc/ inc/ Actual Actual dec Budget dec General 4,62 58,249 4% 3,535-77% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % 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 3,84 3,29-6% 4,54 4% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 45,424 6,458 35% 8,75-7% Enrollment (FTE)* % 22. 6% Amount per Pupil % 89-72% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 45,424 6,458 35% 8,75-7% Student Support Expenditures 7, 6, 5, 4, 45,424 6,458 3, 2, 8,75, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/3/26 2:54 PM Sumexpen.xlsx Page 7 of 3

14 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 9,396 9,633 3% -% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) 4,46 % -% Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development,59 2,544 9% 26, % 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 % 665 4% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL,42 6,968 52% 27,54 59% Enrollment (FTE)* % 22. 6% Amount per Pupil % 34 5% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL,42 6,968 52% 27,54 59% Instructional Support Expenditures 3, 27,54 25, 2, 6,968 5,,42, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/3/26 2:54 PM Sumexpen.xlsx Page 8 of 3

15 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 57,849 79,227 4% 24, 4% Federal Funds % % Supplemental General 2,926 67, % -% At Risk (4yr Old) % % At Risk (K-2) % % 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,889 9,86-6% 2,995 4% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 7, ,66 49% 27,95-5% Enrollment (FTE)* % 22. 6% Amount per Pupil 882,346 53%,75-2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 7, ,66 49% 27,95-5% General Administration Expenditures 3, 25, 255,66 27,95 2, 7,664 5,, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/3/26 2:54 PM Sumexpen.xlsx Page 9 of 3

16 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 5,655 44,666-4% 26,74 43% Federal Funds % % Supplemental General 636 2, % -% At Risk (4yr Old) % % At Risk (K-2) % % 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 3,23,6-6% 5,789 4% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 64,52 58,273-4% 222,529 4% Enrollment (FTE)* % 22. 6% Amount per Pupil %,2 32% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 64,52 58,273-4% 222,529 4% School Administration Expenditures 25, 222,529 2, 5, 64,52 58,273, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/3/26 2:54 PM Sumexpen.xlsx Page of 3

17 Central Services Expenditures (25) % % inc/ inc/ Actual Actual dec Budget dec General 56 % -% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % 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 & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 56 % -% Enrollment (FTE)* % 22. 6% Amount per Pupil 3 % -% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 56 % -% Central Services Expenditures 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/3/26 2:54 PM Sumexpen.xlsx Page of 3

18 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 9,383 9,3 % 27,538 7% Federal Funds % % Supplemental General 4,939 29,759 27% -% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 27,765 54,49-57% 37,4 53% Driver Training % 3 9% Declining Enrollment % % Extraordinary School Program % % Food Service 7,673 6,29-8%,5-9% Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants 7, %, 6567% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution,579 8,925-6% 2,626 4% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 334,79 328,623-2% 289,364-2% Enrollment (FTE)* % 22. 6% Amount per Pupil,77,73 %,432-7% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 334,79 328,623-2% 289,364-2% Operations and Maintenance Expenditures 34, 33, 32, 334,79 328,623 3, 3, 29, 289,364 28, 27, 26, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/3/26 2:54 PM Sumexpen.xlsx Page 2 of 3

19 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 8,58 % 44,6 672% Federal Funds % % Supplemental General,347,6 -% -% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 63,225 % 7, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 6,342,56 66%,255-2% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 6,92 5,83-6% 8,249 4% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 24,6 98,34 59% 233,4 8% Enrollment (FTE)* % 22. 6% Amount per Pupil 64,44 63%,54 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 24,6 98,34 59% 233,4 8% Transportation Expenditures 25, 233,4 2, 98,34 5, 24,6, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/3/26 2:54 PM Sumexpen.xlsx Page 3 of 3

20 Other Support Services Expenditures (29) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % 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 # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* % 22. 6% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Other Support Services Expenditures 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/3/26 2:54 PM Sumexpen.xlsx Page 4 of 3

21 Food Services Expenditures (3) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 64,278 68,39 2% 23,2 2% Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants 427 % 25, 5755% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 6,983 5,89-6% 8,33 4% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 7,26 74,357 2% 236,53 36% Enrollment (FTE)* % 22. 6% Amount per Pupil %,7 28% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 7,26 74,357 2% 236,53 36% Food Service Expenditures 25, 236,53 2, 7,26 74,357 5,, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/3/26 2:54 PM Sumexpen.xlsx Page 5 of 3

22 Community Services Operations (33) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % 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 # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* % 22. 6% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Community Services Operations (33) 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/3/26 2:54 PM Sumexpen.xlsx Page 6 of 3

23 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 % % Virtual Education % % Capital Outlay 46,665 43,283-7% 62,82 45% 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 # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 46,665 43,283-7% 62,82 45% Enrollment (FTE)* % 22. 6% Amount per Pupil % 3 36% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 46,665 43,283-7% 62,82 45% Capital Improvements (4) 7, 62,82 6, 5, 4, 3, 2,, 46,665 43, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/3/26 2:54 PM Sumexpen.xlsx Page 7 of 3

24 Debt Services Expenditures (5) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % 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 # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* % 22. 6% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % 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: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. * Enrollment (FTE) includes the current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/3/26 2:54 PM Sumexpen.xlsx Page 8 of 3

25 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 22, ,395 33% 565,549 92% Federal Funds % % Supplemental General 338,23 7, -5% 7, -59% At Risk (4yr Old) % 2,77 % At Risk (K-2) % % 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 # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 558,83 464,395-7% 656,32 4% Enrollment (FTE)* % 22. 6% Amount per Pupil 2,872 2,445-5% 3,249 33% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 558,83 464,395-7% 656,32 4% Transfers (52) 7, 656,32 6, 5, 4, 3, 2,, 558,83 464, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/3/26 2:54 PM Sumexpen.xlsx Page 9 of 3

26 Miscellaneous Information Unencumbered Cash Balance by Fund July, 24 July, 25 July, 26 General 2 Federal Funds 8,243 Supplemental General 5,842 8,78 69,36 At Risk (4yr Old) 35,987 35,987 29,77 At Risk (K-2) 5,866 54,356 35, Bilingual Education 9,82 36, 2,86 Virtual Education Capital Outlay 6,582 63,333 6,225 Driver Training 9,382 7,522 4,332 Declining Enrollment Extraordinary School Program Food Service 4,282 56,67 42,654 Professional Development 3,92 28,933 26,389 Parent Education Program Summer School Special Education,26,24 6,585 Cost of Living Vocational Education 38,478 33,8 7,355 Gifts/Grants 58,522 25,283 23,4 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 6,92 6,92 6,92 Text Book & Student Material 32,346 37,44 39,487 Activity Fund 56,665 43,9 Bond and Interest # Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 79,9 773,67 646,537 Enrollment (FTE)* Amount per Pupil 4,64 4,74 3,2 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 79,9 773,67 646,537 Unencumbered Cash Balances by Fund 8, 7, 6, 5, 4, 3, 2,, 79,9 773,67 646,537 July, 24 July, 25 July, 26 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/3/26 2:54 PM Sumexpen.xlsx Page 2 of 3

27 Reserve Funds Unencumbered Cash Balance July, 24 July, 25 July, 26 Special Reserve TOTAL OTHER Amount per Pupil $ $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July, 24 July, 25 July, 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. 9/3/26 2:54 PM Sumexpen.xlsx Page 2 of 3

28 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % 98. 4% Enrollment (FTE)** % % % 22. 6% Number of Students - Free Meals % 72-4% 73 % 67-8% Number of Students - Reduced Meals % 23-8% 8-22% 2 7% 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). ** Enrollment (FTE) includes the current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/3/26 2:54 PM Sumexpen.xlsx Page 22 of 3

29 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 Miscellaneous Information Mill Rates by Fund (Total USD) Capital Outlay % Supplemental General 53% General 36% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond and Interest # Bond and Interest #2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/3/26 2:54 PM Sumexpen.xlsx Page 23 of 3

30 Other Information Actual Actual Budget Assessed Valuation $26,294,733 $22,93,9 $9,87,733 Total USD Debt $ $ $ Assessed Valuation $3,, $25,, $2,, $5,, $26,294,733 $22,93,9 $9,87,733 $,, $5,, $ Total USD Debt $ $ $ $ $ $ $ $ $ $ $ $ $ $ /3/26 2:54 PM Sumexpen.xlsx Page 24 of 3

31 USD 22 Sources of Revenue and Proposed Budget for Estimated Sources of Revenue Estimated Amount July, 26 State Federal Local July, 27 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General,935,38,895,23 4,258 Supplemental General 66,82 69,36 536,722 XXXXXXXX Adult Education xxxxxxxxxxxx At Risk (4yr Old) 29,77 29,77 xxxxxxxxxxxx Adult Supplemental Education xxxxxxxxxxxx At Risk (K-2), 35, xxxxxxxxxxxx 65, Bilingual Education 2,86 2,86 xxxxxxxxxxxx Virtual Education Capital Outlay 3,6 6,225 3, 2,385 Driver Training 6,955 4, xxxxxxxxxxxx 8 8,77 Declining Enrollment XXXXXXXX Extraordinary School Program xxxxxxxxxxxx Food Service 24,7 42, ,945 75, 5,725 4,56 Professional Development 26,389 26,389 xxxxxxxxxxxx Parent Education Program xxxxxxxxxxxx Summer School xxxxxxxxxxxx Special Education 246,585 6,585 xxxxxxxxxxxx 23, Vocational Education 57,355 7,355 xxxxxxxxxxxx 4, Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 298,4 23,4 75, Textbook & Student Materials Revolving 39,487 XXXXXXXX School Retirement xxxxxxxxxxxx Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 95,549 95,549 XXXXXXXXX Contingency Reserve 6,92 XXXXXXXXX Activity Funds XXXXXXXXX Tuition Reimbursement Bond and Interest # Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note xxxxxxxxxxxx Coop Special Education Federal Funds 3,8 8,243 xxxxxxxxxxx 37, xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 3,443 Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 4,52, ,537,896,599 86, ,87 883,632 36,72 Less Transfers 675,87 TOTAL Budget Expenditures $3,376,586 Sources of Revenue - - State, Federal, Local State Revenues,879,34,875,622,896,599 Federal Revenues 3,69 88,42 86,945 Local Revenues*,39, ,88 883,632 Total Revenues 3,49,37 2,936,95 2,867,76 Revenues Per Pupil 6,82 5,466 4,94 Effective July, 24 (24-5 school year) KSA states proceeds from the Ad Valorem taxes levied for the General Fund shall be remitted to the State Treasurer. Such remittance shall be redistributed as state general aid. *Excludes "Transfers" to avoid duplication of revenue.

32 USD 22 - Ashland - Summary Summary of Total Expenditures by Function (All Funds) General and Supplemental General Fund Expenditures by Function 2,5, 2,,,5,,, 5,,2,,, 8, 6, 4, 2, Instruction Expenditures FTE Enrollment for Budget Authority 2,, 2. 2,5, 2,,,95, ,9,,85,,8, ,75,,7,,65, Mill Rates by Fund Average Salary , 7, 6, 5, 4, 3, 2,, 55,99 46,77 7,49 Total USD Mill Rates Amount Per Pupil By Function (All Funds) , 6, 4, 2,, 8, 6, 4, 2,

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