USD 447-Cherryvale-Thayer

Transcription

1 USD 447-Cherryvale-Thayer

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 Budget General Information USD #: 447 Introduction USD 447 is a school district in southeast Kansas that is made up of 14 square miles that typify southeastern Kansas with farmland and hunting and recreation opportunities and has a rich history. The district has experienced enrollment growth for the past four years with a decrease last year and is expecting to be at least stabilized into the school year. Staff members that possess rural Kansas values are a real strength for the district. Board Members Gina Booe President 4877 CR 51 Cherryvale, Kansas Robert John 849 Elk Road Thayer, Ks Michelle Loganbill Rt. #2, Box 172 Cherryvale, Ks Joe Marchant Vice President PO Box 37 / 333 West Main Cherryvale, Kansas John Potthast 5477 CR 51 Cherryvale, Ks Cody Smith 4271 CR 57 Cherryvale, Kansas Randy Studebaker 6425 Brown Road Thayer, Kansas Key Staff Superintendent: Randy Wagoner Associate or Assistant Superintendents: N/A Business Office Staff: Karen Conner, Board Clerk Curric. & Instruction Staff: Janet Bernd, Title I Coordinator and Tonya Smedley, DC Director Other Key Contacts: Kathy Read, Board Treasurer 1

4 USD 447-Cheryvale-Thayer Flow Chart Board of Education Superintendent Building Administration Food Service Maintenance Central office staff Teachers Cooks Janitors and maintenance workers Support Staff Kitchen workers Grounds Crew Students Students Students The District s Accomplishments and Challenges Accomplishments: USD 447 continues to exhibit: A strong nucleus of high quality licensed and support staff A very healthy continuity in our administrative leadership team High quality support staff A very high diversity of opportunities offered to students to widen their educational experience Strong fiscal planning and resources Challenges: USD 447 continues to combat: High poverty rates among our families A decline in the family structure An increase in special education populations with high needs Increased workloads in regards to added reporting, NCLB waiver requirement implementations, and decreasing resources Aging facilities in a tenuous economic climate 2

5 Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) The percentage of total expenditures for the Instruction Line will increase because the total dollars being spent on instruction will increase. This is due to an increase in the LOB and Capital Improvement dollars being elevated in order provide additional budget authority to potentially pay for some improvement projects out of those funds. 2. Summary of General Fund Expenditures by Function This fund shows the greatest increase in instructional expenses which is only natural and expected. Increases in staff, materials, supplies/technology and other instructional expenses drive this cost up. 3. Summary of Supplemental General Fund Expenditures by Function This fund commonly referred to as LOB shows more dollars even though the LOB mil rate decreased due to state proration rate rising to 1%. This means that the state did not fund this at 1% in years past and thus required us to raise more funds locally to get close to dollar amounts received in previous years. It is good to note here that USD 447 did not levy the max allowed by state, which was 3%, currently USD 447 can raise to this level and still drop the mil rate which is a good thing for tax payers. 4. Summary of General and Supplemental General Fund Expenditures by Function The combination of the General and Supplemental General Funds shows consistency with previous years. This is a reflection of the increased in state funding. 5. Summary of Special Education Fund by Function This fund shows an increase due to the increase in costs for these services and a reduction in the federal and state funding support. Locally our costs have thus increased as we are served through Tri-County Special Education Cooperative. 6. Instruction Expenditures (1) These funds remain fairly level with the biggest increase in special education, Four Year Old At-Risk, and KPERS costs. The student funds for high need student increases as a result of the increase of these student populations and the higher level of needs they present. 7. Student and Instructional Support Expenditures (21 & 22) The budget remains fairly consistent in these funds adjusted for increased costs. 8. General Administration Expenditures (23) These costs have increased due to additional supervisory workloads associated with the NCLB Waiver requirements i.e., new evaluation process, increased accountability, 3

6 added reporting requirements, and in an attempt to get our administrative salaries competitive with other similar sized districts. 9. School Administration Expenditures (24) Expenditures for this line show a stable yet slight increase. 1. Operations and Maintenance Expenditures (26) This budgeted item shows a slight decrease even in an inflationary environment due to efficiencies of how we do business and increased productivity of staff. 11. Other Costs (25 & 29: Other Supplemental Services) (3: Non-Instruction Services) These costs remain stable over the last several years as the district has emphasized efficiency and also held the line on major expenses. 12. Capital Improvements (4) These funds are allocated to cover any unforeseen need for facility or other major expenses. A Capital Outlay mil levy should be considered for the fall of 214 in an effort to build this fund for major improvements/enhancements. 13. Debt Services (5) Bond repayment continues as a stable rate and it is hopeful that these can be paid off in the fall of Miscellaneous Information Transfers The USD 447 mil rate has been stable of the last several years and it is fortunate that this year s budget shows a decrease in almost 5 mils. When the assessed valuation locks in October it is projected that this will be very close to the projected 5 mil decrease level. This is good news for local tax payers. 15. Miscellaneous Information Unencumbered Cash Balance by Fund Cash balances remain strong during cautious economic times and reduced federal funding, unstable state funding and also inflationary times. 16. Reserve Funds Unencumbered Cash Balance Combined, these funds are also strong and will potentially provide a good solid base to move forward and also establish future projects and expenditures. 17. Other Information FTE Enrollment numbers remain stable, with a 2 student drop in and it is hoped with a climb will be reality in in order to provide relief from state and lower federal funding. 4

7 18. Miscellaneous Information Mill Rates by Fund The decrease in LOB Mil Rates can be attributed to increased funding by the state due to an increase to 1% proration for the Supplemental Fund. 19. Other Information Assessed Valuation and Bonded Indebtedness Assessed property valuations do show some signs of increase and can potentially assist with funding if they remain solid and/or increase in future years. 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. 5

8 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 Assessed Valuation Cash Balances Headcount Enrollment Mill Levies Personnel (Certified/Non-Certified) 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 6

9 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 6,24,362 65% 6,274,863 64% 1% 7,1,24 61% 12% Student Support Services 128,676 1% 133,23 1% 4% 148,216 1% 11% Instructional Support Services 252,612 3% 249,31 3% -1% 288,53 3% 16% Administration & Support 925,95 1% 953,33 1% 3% 1,3,78 9% 8% Operations & Maintenance 93,28 9% 926,915 1% 3% 1,229,929 11% 33% Transportation 222,23 2% 221,419 2% % 223,541 2% 1% Food Services 574,484 6% 594,981 6% 4% 678,276 6% 14% Capital Improvements 77,783 1% 81,389 1% 5% 527, 5% 548% Debt Services 292,425 3% 293,98 3% 1% 294,76 3% % Other Costs % % % % % Total Expenditures* 9,581,343 1% 9,729,48 1% 2% 11,42,877 1% 17% Amount per Pupil $9,797 $9,979 2% $11,959 2% Current Expenditures** 9,211,135 1% 9,287,46 1% 1% 1,299,117 1% 11% Amount per Pupil $9,418 $9,526 1% $1,784 13% Percent of Expenditures Instruction*** (Total Expenditures) 6,24,362 65% 6,274,863 64% -1% 7,1,24 61% -3% Instruction*** (Current Expenditures) 6,24,362 67% 6,274,863 68% 1% 7,1,24 68% % * The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-12), Virtual Education, Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Vocational Education, Professional Development, Bond & Interest #1, Bond & Interest #2, No-Fund Warrant, Special Assessment, Parent Education, School Retirement, Student Materials Revolving & Textbook Rental, Tuition Reimbursement, Gifts/Grants, KPERS Special Retirement Contribution, Contingency, Special Liability Expense, Federal Funds, Adult Education, Adult Supplemental Education, Activity Fund and Special Education Coop Fund. ** Current Spending excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63) *** Instruction excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63) Note: Percentages on charts are within +-1% due to rounding used. Pie graph percentages may differ from charts for this reason also. Further definition of what goes into each category: Instruction - 1 Transportation - 27 Student Support Services - 21 Food Service - 31 Instructional Support Services - 22 Other Costs - 29 and 33 Administration & Support - 23, 24 and 25 Capital Improvements - 4 Operations & Maintenance - 26 Debt Services - 51 Transfers - 52 Summary of Total Expenditures by Function (All Funds) 8,, 7,1,24 7,, 6,, 5,, 4,, 3,, 2,, 1,3,78 1,229,929 1,, 148, ,53 223, , , 294, Summary of Total Expenditures by Function Transportation 2% Operations & Maintenance 11% Administration & Support 9% Food Services 6% Instructional Support 2% Student Support Services 1% Capital Improvements 5% Debt Services 3% Instruction 61% Instruction Student Support Services Instructional Support Administration & Support Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/12/214 1:18 AM Sumexpen.xlsx Page 1 of 3

10 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,752,583 61% 2,963,2 63% 8% 3,59,613 63% 3% Student Support 118,758 3% 121,282 3% 2% 132,413 3% 9% Instructional Support 21,856 4% 21,45 4% % 216,567 4% 8% Administration & Support 763,12 17% 778,84 17% 2% 819,383 17% 5% Operations & Maintenance 487,958 11% 443,989 9% -9% 472,34 1% 6% Transportation 183,558 4% 186,71 4% 1% 186,634 4% % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 4,57,725 1% 4,694,76 1% 4% 4,886,95 1% 4% Amount per Pupil $4,69 $4,814 4% $5,117 6% 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 3,5, 3,, 3,59,613 2,5, 2,, 1,5, ,, 819,383 5, Instruction 132,413 Student Support 216,567 Instructional Support Administration & Support 472,34 Operations & Maintenance 186,634 Transportation Capital Improvements Other Costs Summary of General Fund Expenditures by Function Operations & Maintenance 1% Administration & Support 17% Instructional Support 4% Student Support 3% Transportation 4% Instruction 62% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/214 1:18 AM Sumexpen.xlsx Page 2 of 3

11 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 411,96 48% 329,157 43% -2% 352,541 44% 7% Student Support % 525 % % 725 % 38% Instructional Support % % % % % Administration & Support 31,328 4% 26,93 4% -14% 36,963 5% 37% Operations & Maintenance 369,994 43% 372,84 49% 1% 382,657 47% 3% Transportation 38,465 5% 35,348 5% -8% 36,97 5% 4% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 85,883 1% 764,44 1% -1% 89,793 1% 6% Amount per Pupil $87 $784-1% $848 8% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. Summary of Supplemental General Expenditures by Function 45, 4, 35, 352, ,657 3, 25, 2, 15, , 5, Instruction Student Support 725 Instructional Support 36,963 Administration & Support Operations & Maintenance 36,97 Transportation Capital Improvements Other Costs Summary of Supplemental General Fund Expenditures by Function Operations & Maintenance 47% Transportation 5% Instruction 43% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Administration & Support 5% Transportation Capital Improvements Other Costs 9/12/214 1:18 AM Sumexpen.xlsx Page 3 of 3

12 118, ,87 133,138 21,856 21,45 216, ,23 221, , ,34 85,14 856, , ,73 854,997 3,163,679 3,292,357 3,412,154 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 3,163,679 59% 3,292,357 6% 4% 3,412,154 6% 4% Student Support 118,758 2% 121,87 2% 3% 133,138 2% 9% Instructional Support 21,856 4% 21,45 4% % 216,567 4% 8% Administration & Support 794,34 15% 85,14 15% 1% 856,346 15% 6% Operations & Maintenance 857,952 16% 816,73 15% -5% 854,997 15% 5% Transportation 222,23 4% 221,419 4% % 223,541 4% 1% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 5,358,68 1% 5,458,12 1% 2% 5,696,743 1% 4% Amount per Pupil $5,479 $5,598 2% $5,965 7% 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 3,5, 3,, 2,5, 2,, ,5, 1,, , 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 15% Transportation 4% Instruction Administration & Support 15% Instructional Support 4% Student Support 2% Instruction 6% Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/214 1:18 AM Sumexpen.xlsx Page 4 of 3

13 932, ,2 1,132,16 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 932,854 1% 919,2 1% -1% 1,132,16 1% 23% Student Support % % % % % Instructional Support % % % % % Administraton & Support % % % % % Operations & Maintenance % % % % % Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 932,854 1% 919,2 1% -1% 1,132,16 1% 23% Amount per Pupil $954 $943-1% $1,185 26% 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 1,2, 1,, 8, 6, 4, , Instruction Student Support Instructional Support Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of Special Education Fund by Function Instruction Student Support Instructional Support Instruction 1% Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/214 1:18 AM Sumexpen.xlsx Page 5 of 3

14 Instruction Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 2,752,583 2,963,2 8% 3,59,613 3% Federal Funds 324,486 3,964-7% 317,341 5% Supplemental General 411,96 329,157-2% 352,541 7% At Risk (4yr Old) 55,362 52,56-5% 76,287 45% At Risk (K-12) 894, ,147-7% 919,244 11% Bilingual Education % % Virtual Education 192, ,274-8% 268,296 51% Capital Outlay % % Driver Education 1,32 14,369 39% 3,5 112% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 932, ,2-1% 1,132,16 23% Cost of Living % % Vocational Education 262, ,751 2% 299,77 12% Gifts/Grants 1,63 2,668 64% 5,75 182% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 335,22 374,679 12% 494,576 32% Contingency Reserve % Text Book & Student Material % Activity Fund 31,859 44,955 41% -1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 6,24,362 6,274,863 1% 7,1,24 12% Enrollment (FTE)* % % Amount per Pupil 6,344 6,436 1% 7,331 14% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 6,24,362 6,274,863 1% 7,1,24 12% Instruction Expenditures 7,2, 7,, 6,8, 6,6, 6,4, 6,2, 6,, 5,8, 7,1,24 6,24,362 6,274, Instruction Expenditures 4,, 3,, 2,, 1,, 2,752,583 2,963,2 3,59, , ,2 1,132,16 411,96 329, , General Supplemental General Special Education NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 1:18 AM Sumexpen.xlsx Page 6 of 3

15 Student Support Expenditures (21) % % inc/ inc/ Actual Actual dec Budget dec General 118, ,282 2% 132,413 9% Federal Funds % % Supplemental General 525 % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 9,918 11,423 15% 15,78 32% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 128, ,23 4% 148,216 11% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 128, ,23 4% 148,216 11% Amount per Pupil $156 $167 7% $185 11% Student Support Expenditures 15, 148, , 14, 135, 13, 125, 12, 128, ,23 115, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 1:18 AM Sumexpen.xlsx Page 7 of 3

16 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 21,856 21,45 % 216,567 8% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) 12,139 13,697 13% 16,4 2% Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 28,124 21,956-22% 39,14 78% Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants 31 % -1% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 1,493 12,176 16% 16,72 32% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 252, ,31-1% 288,53 16% Enrollment (FTE)* % % Amount per Pupil % 32 18% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 252, ,31-1% 288,53 16% Amount per Pupil $258 $256-1% $32 18% Instructional Support Expenditures 29, 288,53 28, 27, 26, 25, 24, 23, 252, ,31 22, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 1:18 AM Sumexpen.xlsx Page 8 of 3

17 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 258, ,96-3% 264,864 6% Federal Funds % % Supplemental General 23,199 18,437-21% 26,135 42% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 21,775 25,519 17% 33,685 32% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 33, ,916-3% 324,684 1% Enrollment (FTE)* % % Amount per Pupil % 34 13% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 33, ,916-3% 324,684 1% General Administration Expenditures 325, 32, 315, 31, 35, 3, 295, 29, 285, 28, 275, 324,684 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 1:18 AM Sumexpen.xlsx Page 9 of 3

18 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 466,91 486,573 4% 511,692 5% Federal Funds % % Supplemental General 8,129 8,493 4% 1,828 27% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education 69,44 74,84 8% 77,136 3% 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 36,921 43,666 18% 57,639 32% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 58, ,572 6% 657,295 7% Enrollment (FTE)* % % Amount per Pupil % 688 9% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 58, ,572 6% 657,295 7% 66, School Administration Expenditures 657,295 64, 62, 613,572 6, 58, 58,581 56, 54, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 1:18 AM Sumexpen.xlsx Page 1 of 3

19 Central Services Expenditures (25) % % inc/ inc/ Actual Actual dec Budget dec General 38,563 41,551 8% 42,827 3% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 3,474 3,994 15% 5,272 32% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 42,37 45,545 8% 48,99 6% Enrollment (FTE)* % % Amount per Pupil % 5 8% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 42,37 45,545 8% 48,99 6% Central Services Expenditures 49, 48, 48,99 47, 46, 45,545 45, 44, 43, 42, 42,37 41, 4, 39, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 1:18 AM Sumexpen.xlsx Page 11 of 3

20 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 487, ,989-9% 472,34 6% Federal Funds % % Supplemental General 369, ,84 1% 382,657 3% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education 12,636 11,264-11% 29,8 165% Capital Outlay 66,345 % 3, 352% Driver Training % 2,5 167% 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 31,745 32,297 2% 42,632 32% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 93,28 926,915 3% 1,229,929 33% Enrollment (FTE)* % % Amount per Pupil % 1,288 35% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 93,28 926,915 3% 1,229,929 33% Operations and Maintenance Expenditures 1,4, 1,2, 1,229,929 1,, 93,28 926,915 8, 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 1:18 AM Sumexpen.xlsx Page 12 of 3

21 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 183, ,71 1% 186,634 % Federal Funds % % Supplemental General 38,465 35,348-8% 36,97 4% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 222,23 221,419 % 223,541 1% Enrollment (FTE)* % % Amount per Pupil % 234 3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 222,23 221,419 % 223,541 1% Transportation Expenditures 224, 223,5 223, , 222,5 222, 221,5 221, 22,5 222,23 221,419 22, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 1:18 AM Sumexpen.xlsx Page 13 of 3

22 Other Support Services Expenditures (29) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* % % 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 1:18 AM Sumexpen.xlsx Page 14 of 3

23 Food Services Expenditures (31) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 562,329 58,551 3% 659,227 14% 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 12,155 14,43 19% 19,49 32% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 574, ,981 4% 678,276 14% Enrollment (FTE)* % % Amount per Pupil % 71 16% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 574, ,981 4% 678,276 14% Food Service Expenditures 68, 678,276 66, 64, 62, 6, 58, 56, 54, 574, ,981 52, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 1:18 AM Sumexpen.xlsx Page 15 of 3

24 Community Services Operations (33) % % chart and graph ch inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* % % 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 1:18 AM Sumexpen.xlsx Page 16 of 3

25 Capital Improvements Expenditures (4) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 77,783 81,389 5% 527, 548% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 77,783 81,389 5% 527, 548% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 77,783 81,389 5% 527, 548% Capital Improvements (4) 6, 527, 5, 4, 3, 2, 1, 77,783 81, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 1:18 AM Sumexpen.xlsx Page 17 of 3

26 Debt Services Expenditures (51) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 292, ,98 1% 294,76 % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 292, ,98 1% 294,76 % Enrollment (FTE)* % % Amount per Pupil % 39 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 292, ,98 1% 294,76 % Deb Services (51) 295, 294,5 294, 293,5 293, 292,5 292, 291,5 291, 294,76 293,98 292, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 1:18 AM Sumexpen.xlsx Page 18 of 3

27 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 1,956,351 1,727,515-12% 1,484,32-14% Federal Funds % % Supplemental General 79, ,956 12% 1,215,197 53% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education 57, , % 111, -17% Capital Outlay Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % % Text Book & Student Material % % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,722,616 2,657,637-2% 2,81,517 6% Enrollment (FTE)* % % Amount per Pupil 2,784 2,726-2% 2,943 8% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,722,616 2,657,637-2% 2,81,517 6% Transfers (52) 2,85, 2,8, 2,81,517 2,75, 2,722,616 2,7, 2,65, 2,657,637 2,6, 2,55, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 1:18 AM Sumexpen.xlsx Page 19 of 3

28 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 212 July 1, 213 July 1, 214 General Federal Funds -8,523-1,966-26,12 Supplemental General 69,24 31,5 41,89 At Risk (4yr Old) 5,362 4, 4, At Risk (K-12) 95,645 93,36 84,151 Bilingual Education Virtual Education 57, , ,622 Capital Outlay 1,354,698 1,42,564 1,28,633 Driver Training 39,599 37,896 3,771 Declining Enrollment Extraordinary School Program Food Service 138, , ,523 Professional Development 26,88 26,211 24,37 Parent Education Program Summer School Special Education 18,594 18,1 179,473 Cost of Living Vocational Education 52,96 52,724 44,573 Gifts/Grants 4,778 7,158 5,886 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 493, , ,992 Text Book & Student Material 18, , ,76 Activity Fund 17,28 23,171 24,463 Bond and Interest #1 Bond and Interest #2 263, ,839 31,197 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 2,898,182 3,73,722 2,875,68 Enrollment (FTE)* Amount per Pupil 2,963 3,153 3,11 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 2,898,182 3,73,722 2,875,68 Unencumbered Cash Balances by Fund 3,5, 3,, 2,898,182 3,73,722 2,875,68 2,5, 2,, 1,5, 1,, 5, July 1, 212 July 1, 213 July 1, 214 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 1:18 AM Sumexpen.xlsx Page 2 of 3

29 Reserve Funds Unencumbered Cash Balance July 1, 212 July 1, 213 July 1, 214 Special Reserve TOTAL OTHER Amount per Pupil $ $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July 1, 212 July 1, 213 July 1, 214 *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. 9/12/214 1:18 AM Sumexpen.xlsx Page 21 of 3

30 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % 81. % Enrollment (FTE)** % 978. % 975. % % Number of Students - Free Meals % 462 8% 43-7% 425-1% Number of Students - Reduced Meals % 114-4% 124 9% 11-11% FTE Enrollment for Budget Authority Enrollment (FTE)** Used for Calculating "Amount per Pupil" Low Income Students Free Meals Reduced Meals *FTE for state aid and budget authority purposes for general fund (excludes 4 yr old at-risk). ** FTE includes 9/2 enrollment used for state aid purposes and adding the additional FTE for preschool programs, headstart, and all-day kindergarten. For example, preschool students attending half days on September 2th would be counted as.5 FTE. Kindergarten students attending full time every day would be counted as 1. FTE. 9/12/214 1:18 AM Sumexpen.xlsx Page 22 of 3

31 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 #1... Bond and Interest # 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) Bond and Interest #2 18% Supplemental General 34% General 48% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond and Interest #1 Bond and Interest #2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/12/214 1:18 AM Sumexpen.xlsx Page 23 of 3

32 Other Information Actual Actual Budget Assessed Valuation $23,923,712 $24,6,87 $25,77,512 Bonded Indebtedness $1,51, $1,27, $1,2, Assessed Valuation $26,, $25,77,512 $25,5, $25,, $24,5, $24,, $23,5, $23,923,712 $24,6,87 $23,, Bonded Indebtedness $1,6, $1,4, $1,2, $1,, $8, $6, $4, $2, $ $1,51, $1,27, $1,2, /12/214 1:18 AM Sumexpen.xlsx Page 24 of 3

33 USD 447 Sources of Revenue and Proposed Budget for Estimated Sources of Revenue Estimated Amount July 1, 214 State Federal Local July 1, 215 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 6,371,27 6,26,81 111, 189 XXXXXXXX Supplemental General 2,24,99 41,89 1,554, ,313 XXXXXXXX Adult Education At Risk (4yr Old) 76,287 4, 72,287 Adult Supplemental Education At Risk (K-12) 935,644 84,151 86, 8,57 Bilingual Education Virtual Education 486, , ,345 1,735 Capital Outlay 827, 1,28,633 6, 3, 489,633 Driver Training 33, 3,771 4,335 5,25 7,356 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 659, ,523 3, ,528 75, 118,519 11,287 Professional Development 39,14 24,37 2, 5,356 Parent Education Program Summer School Special Education 1,132,16 179,473 35, 1,5,688 5, 138,55 Vocational Education 299,77 44,573 1, 245,197 Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 5,75 5,886 5, 5,136 Textbook & Student Materials Revolving 137,76 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 684,3 684,3 XXXXXXXXX Contingency Reserve 492,992 XXXXXXXXX Activity Funds 24,463 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 Bond and Interest #2 294,76 31, , ,52 355,433 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 317,341-26,12 xxxxxxxxxxx 343,353 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 14,231,394 2,875,68 8,71, ,881 6, 2,81, ,791 1,22,498 Less Transfers 2,81,517 TOTAL Budget Expenditures $11,42,877 Sources of Revenue - - State, Federal, Local State Revenues 7,655,328 7,537,425 8,71,626 Federal Revenues 7,127 66,52 722,881 Local Revenues 4,118,568 3,99,644 3,68,38 Total Revenues 12,474,23 12,188,571 13,32,815 Revenues Per Pupil 12,755 12,51 13,647

34 8,, 7,, 6,, 5,, 4,, 3,, 2,, 1,, Summary of Total Expenditures by Function (All Funds) USD Cherryvale - Summary 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, General and Supplemental General Fund Expenditures by Function Instruction Expenditures FTE Enrollment for Budget Authority 7,2, 7,, 6,8, 6,6, ,4, 78. 6,2, 6,, 5,8, Mill Levies by Fund 8, 7, 6, 5, 4, 3, 2, 1, Average Salary Total USD Mill Rates Amount Per Pupil By Function (All Funds) , 1, 8, 6, 4, 2,

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