USD 309 Nickerson South Hutchinson

Transcription

1 USD 39 Nickerson South Hutchinson

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 #39 Nickerson South Hutchinson Introduction Unified School District 39 Nickerson-South Hutchinson maintains a philosophy that all students can learn and that schools have a responsibility to provide educational equality for all students. The Board of Education, administration, and staff are dedicated to the creation of a dynamic environment for the purpose of educating a diverse community of life-long learners. Quality education is designed to nurture self-esteem, creativity, personal growth and health, and provide knowledge and the acquisition of essential skills, which will prepare students to be flexible and adaptable in an ever-changing environment as we move toward a global society. U.S.D. 39 believes that the total community must be regarded as a learning resource where students develop the basic values, social skills, morals, and attitudes required to be responsible and productive citizens in a democratic society. The district maintains that excellence in education occurs best when competent people with empathy, vision, and courage work together toward common goals in an atmosphere that is supportive and trusting. The budget is designed to support the philosophy of the district and the students. U.S.D. 39 enrolls approximately 125 students from the communities of Hutchinson, South Hutchinson and Nickerson. The organization includes two elementary schools, one middle school and one high school. Special education services are provided through a Reno County Education Cooperative Agreement with Buhler, Haven, Fairfield, and Pretty Prairie school districts. Although the district only covers square miles, the district maintains a transportation department that operates thirty bus routes. Approximately eighty percent of the student population is transported to and from school each and everyday with district owned buses. The district also maintains a staff that operates the district s food service program and building maintenance and custodial services. 1

4 Board Members Linda Owen, President 32 Mona Hutchinson, KS 6752 Tel: Shelly Cole, Member 15 Glass Manor Lane South Hutchinson, KS 6755 Tel: Tom Engelland, Member 275 Avenue V Sterling, KS Tel: tengelland@lrmutual.com Duane Phillips, Vice President 144 N. Wilson Road Hutchinson, KS 6752 Tel: duane@echutch.com Lori Dohrmann, Member 11 North Valley Pride Road South Hutchinson, KS 6755 Tel: lorid5@cox.net Dan Schweizer, Member 6212 N. Andre Road Sterling, KS Tel: danschweizer@usa.net Jeff McConnell, Member 311 Homestead Hutchinson, KS 6752 Tel: Jeff.mcconnell@powersportequipment.com Administrative Team Superintendent: Assistant Superintendent: Business Office Staff: Business Manager/Clerk Curriculum & Instruction Staff: Federal Programs Director R.C.E.C. Director Other Contacts: Nickerson High School Principal Nickerson Asst. High School Principal Reno Valley Middle School Principal South Hutchinson Elementary Principal Nickerson Elementary Principal Transportation Director Building & Grounds Director Technology Coordinator Food Service Coordinator Mr. Jerry Burch Dr. Annabeth Hind Mr. Mike Sullivan Dr. Annabeth Hind Dr. Annabeth Hind Dr. Lynn Love Mr. Kevin Abbott Mr. Troy McChristian Mr. Vince Naccarato Ms. Midgley Simmons Mr. Terry George Mr. Roy Lewis Mr. Danny Dennis Mr. Aaron Bell Ms. Roni Lenz 2

5 The District s Accomplishments and Challenges Accomplishments: (KSDE has not made official the results of the 27 Kansas Assessment Scores; therefore, official 26 scores are used in this document.) 26 Kansas Assessment Scores USD 39 as a district met Adequate Yearly Progress (AYP) standards in Reading, Mathematics, Attendance, and Graduation rate. Kansas Reading Assessments: Nickerson Elementary School met the Standard of Excellence in reading; students in grades 3, 4, 5, and 6 scored well above Kansas average scores. South Hutchinson Elementary School received a KSDE Challenge Award for student achievement. Students in grades 3, 4, 5, and 6 scored above Kansas average scores. Reno Valley Middle School's reading results showed 79.8% of the 7 th grade students and 72.4% of the 8 th grade students at proficient levels when the state's reading annual yearly progress target was 63.4% at the 8th grade. Nickerson High School s reading score for 11 th graders was 78.6%, which is well above the 58.% required to meet the AYP goal in 26. Kansas Mathematics Assessments: Both Nickerson Elementary School and South Hutchinson Elementary School met the Standard of Excellence. At grades 3, 4, 5, and 6 both schools students scored well above the 6.1% needed to make AYP. As a building, Nickerson Elementary had 91.9 of all students meeting the AYP standard; South Hutchinson had 88.5% of the students scoring proficient or higher. Reno Valley Middle School had 77.5% of the students at the proficient level or higher. With 1% of Nickerson High School eligible students taking the 1th grade math assessment, 8.8% were proficient categories when the state's 26 math target was 46.8%. Nickerson High uses the Interactive Math Program. Graduation and Attendance Rates Nickerson High School's graduation rate was 85.7%, which is above the state's 75% annual yearly progress goal for graduation. The district's attendance rate was 95.6%, which is above the state's 9% district annual yearly progress goal. Community Services After-school Programs In 25, Reno Valley Middle School the only school in Kansas--was recognized at the 21 st Century Community Learning Centers Summer Institute in Chicago as one of ten After-School Programs in the nation for its accomplishments in successfully enhancing and enriching science in the After-School Program. On-site visits by McREL and SEDL 3

6 confirmed the school s quality science activities and instruction. The following year, technology was included as an area in which the school was recognized for accomplishments. In 26-27, Reno Valley Middle and South Hutchinson Elementary had afterschool tutoring programs that were provided through KSDE Enhancement grants and fund raising by the schools. These programs are being continued in at the elementary and middle school levels. Enrichment programs are provided at the elementary and middle school level. Intramural sports are provided for middle school students. The programs provide parenting education, community involvement and technology instruction for adults. Preschool Programs The Parents as Teachers program provides parenting education for adults with children from prenatal through age three. Parenting classes, home visits with a parent educator, and group and family play sessions are held regularly. Head Start classes are available at two locations for three and four year-old children. The classes meet four days each week at Nickerson Elementary and South Hutchinson Elementary. USD 39 collaborates with USD 38 and other Reno County school districts to provide this program. Our At-Risk Four Year-Old Preschool provides educational opportunities for halfday preschool experiences for fourteen children. This program is located at Nickerson Elementary. USD 39 will provide preschool experiences for 32 children at South Hutchinson Elementary through a special grant sponsored by Governor Sebelius called the Universal Preschool Program. This is a three year pilot project. Full Day Kindergarten The district turned its attention to providing all day everyday kindergarten for all kindergarten students in the district during the school year. We are in our third year of offering all day everyday kindergarten. The children and parents love the program. Technology USD 39 has taken a great step into the future with the implementation of its one to one learning environment. Beginning with the school year, every student at Nickerson High School was equipped with an ibook laptop computer that is also connected to the network and Internet via a wireless connection. Learning anytime, anyplace, anywhere just became reality at NHS. The program expanded to include Reno Valley Middle School for the School Year. The program will be slightly different at the middle school where students will not be allowed to take the laptops home each day. Students will have to check their laptop out for special projects. The units will help the students while at school. 4

7 With the implementation of PowerSchool, teachers, students and parents have instant access to student information, grades, and many other tools anytime, anyplace, and anywhere the parent, teachers, or students need access as long as the individual has access to the Internet. This web-based program allows greater flexibility for all users. This student information system was initiated Kindergarten through Grade Twelve during the fall of 24. All teachers have their own laptops. Wireless carts have been added for students at both elementary schools. Nickerson Elementary School completed a Tech Rich Classroom Grant with Stafford Elementary. Nickerson Elementary has added a great deal of technology with the addition of Smartboards and Projectors to stimulate the learning senses of the students. In 27-28, South Hutchinson Elementary will participate in a Tech Rich Classroom Grant at the fifth and sixth grade levels with Riley Elementary at Great Bend. Students at Nickerson High School, Reno Valley Middle School and Nickerson Elementary School will continue to use the Computer Performance System (CPS) in their classrooms to beam their answers to teacher-selected questions. Teachers use the systems to monitor students' progress in grasping concepts and information to ensure mastery of district curriculum objectives. All schools have technology labs, Internet access in all classrooms, and opportunities for students to use and improve their technology skills. Our Generation Y students keep our teachers hopping to stay one step ahead but our dedicated staff meets every challenge. With the completion of the network system at South Hutchinson Elementary we can truly say the USD 39 Nickerson South Hutchinson is a step above all the area schools in technology advancement. Challenges: Although there are many challenges that face all educational institutions, the one the most of will be facing over the next several years will the reality that the pool of qualified teachers will shrink considerably. We have experienced our first ever situation where we could not find any teacher to fill an English Position at the high school so we asked a part-time teacher to work full-time to cover the vacancy. The problem will continue to grow as our current staff begins to retire and leave the profession. Health insurance will continue to be an issue for USD 39 as well. The district has gradually increased the district's contribution to health care for staff to encourage employees to enroll in the program. A good health insurance program is necessary to assist the district in recruiting and retaining quality educators. USD 39 has built an outstanding After School Program. The problem comes with finding enough money to continue running programs as they are now. Our After School Programs continue to be a concern due to the fact that the federal government has cut all after school funding. We try to maintain these valuable programs for our children and their parents but it is becoming more and more difficult to sustain them. The federal government has also eliminated technology grants and funds as well. Title I funds have been cut. The state has stepped up to help fill the gap. 5

8 Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) The total expenditure table and graph allows us to examine how our district funds were actually spent over the past two years and plan and estimate cost for the future. Two new funds were created for the FY26 Budget. The At-Risk Fund and the At-Risk Four-Year-Old Funds were created by the legislature to track expenditures for At-Risk Students. As outlined by the Supreme Court, At-Risk dollars will continue to grow over the next two years. All transportation expenditures are coded and recorded within the general fund. Our planned addition at South Hutchinson Elementary was let for bid and approved by the board during this past year. We will be able to complete this project without going to a bond issue for the project. All funding for this project will be paid from the Capital Outlay Fund. We are now looking at a couple of other improvements at the high school and also at South Hutchinson Elementary again. The capital improvement line item is used to repair and maintain the buildings, equipment, etc. 2. Summary of General Fund Expenditures by Function The general fund expenditures remain primarily consistent from year to year. Transportation expenditures continue to be paid directly from the general fund rather than a transfer from the LOB to the transportation fund. This change has forced us to move more expenditures to the LOB. Some of the expenditures that will be moved to the LOB are some general administration expenditures, (insurance, some salaries, supplies, etc), more utility cost (electric and gas bills), and some student support expenditures. With this move the general fund can now account for the added transportation expenditures. This is reflected in the other cost line item summary. 3. Summary of Supplemental General Fund Expenditures by Function For the past several years the Supplemental General Fund or the LOB, was used primarily to transfer moneys to other funds. The funds that were supported by the LOB were the Transportation Fund, Special Education Fund, and Vocational Education Fund. With the change and the elimination of the Transportation Fund the LOB will experience new expenditures in the future. This is demonstrated by the bar graph that only shows expenditures for the first time during the school year. This year the supplemental general fund has become a major part of the budget planning. With the new legislation this fund has doubled the state aide resources, which make this fund more viable for day-to-day cost. The fund has been maxed out at our legal percentage for the past two years. 4. Summary of General and Supplemental General Fund Expenditures by Function Since the General Fund and the LOB are governed by the same rules, regulations and laws, it is only appropriate to examine how the expenditures in each sub category compare from year to year. 6

9 5. Summary of Special Education Fund by Function There have been very few changes in the special education fund over the past several years. The only major change that took place during the FY24 was the fact that the state began to funnel the Categorical Aide payment or CAT Aide through the general fund in each school district rather than a direct payment to the Special Education Cooperatives. This major increase in the Instruction sub category took place between FY22 and FY23. The expenditures from this fund are mainly due to the district s responsibility to Reno County Education Cooperative (RCEC) in the form of CAT Aide payment and the district s share of the assessment. Other costs are our special education transportation cost, which our own transportation department provides. 6. Instruction Expenditures (1) This analysis of the budget allows us to examine what fund and how much money is being expended on instructional cost. Instruction cost is the main expenditure of the district encompassing more than fifty percent of total expenditures. This is where the majority of the teacher s salaries are paid. 7. Student and Instructional Support Expenditures (21 & 22) The student and instructional support expenditures are the function codes for school counselors, librarians, and support personnel. These expenditures are considered support to instruction rather than instruction. This is where the Parents- As-Teachers program is paid from as well as staff development activities for our teachers. 8. General Administration Expenditures (23) General Administration codes the expenditures that are considered to be district wide expenditures. These include central office salaries, insurance expenditures, and board related expenses. 9. School Administration Expenditures (24) The School Administration codes expenditures that include building administrators salaries, building level clerical staff salaries, and administrative supplies. 1. Operations and Maintenance Expenditures (26) The Operations and Maintenance expenditures include custodial salaries, utilities cost, building and grounds equipment and supplies to maintain the upkeep of the building and grounds. 11. (25, 28 & 29: Other Supplemental Services) (3: Non-Instruction Services) are used to track so called non-instructional expenditures. This is where all of the district s At-Risk Program expenditures are coming from as well as the new change for our transportation expenditures. category also included the majority of the food service salaries, food, and supplies. Other costs might also include data processing equipment or supplies. 7

10 12. Capital Improvements (4) Capital Improvements are the cost associated with the improvement, replacement, or repair of the district s property. Such items as roof repair or replacement, some types of equipment, and/or construction cost are all items that would be acceptable expenditures from the code 4. We are planning a couple capital improvements for the FY26 year. We are planning a space addition at South Hutchinson Elementary with all funding of the project to be paid for from the Capital Outlay Fund. We are also looking at a couple of improvements at the high school. 13. Debt Services (5) and Transfers (52) The Debt Service is the accounting of our yearly payments on the bonds. Expenditures are paid twice a fiscal year on September 1 st and March 1 st to retire our outstanding bonds. The September payment is an interest plus principal payment. The March payment is an interest only payment. The Transfers code (52) tracks all of the transfers from one fund to another. Such transfers include transfers from general fund or supplemental general fund (LOB) to the special education fund, staff development fund, drivers education fund, or vocational education fund. 14. Miscellaneous Information Unencumbered Cash Balance by Fund The unencumbered cash balance is an analysis of the cash on hand in each of the funds on July 1 of each year. Each fund is governed by law to the extent of what the carryover or cash balance may be. As you can tell the total cash balance has been going down for the past several years. This is a trend that sets off alarms for the future. Also, a caution needs to be observed here. Certain funds such as the LOB are not necessarily expendable cash. These types of funds are regulated by the legal published budget and these dollars are taxes in process. Therefore, these dollars are carried to the next tax year and figures in to reduce the amount of taxes needed to fund the next year s budget. 15. Reserve Funds Unencumbered Cash Balance This fund does not pertain to USD Other Information - FTE Other Information is a five year and three year analysis of our student head count or FTE and is used to calculate the district s budget authority for the General Fund. The budget authority from the General Fund is used to calculate the Supplemental General Fund (LOB) on a percentage basis. The FTE numbers are used for several calculations that make up the budget process. Free meals are used to calculate our budget authority for the At-Risk Program. 17. Miscellaneous Information Mill Rates by Fund These charts and graphs analyze the mill rate for you the, taxpayer. For USD 39 there are only four categories used to collect local tax dollars to support your local 8

11 educational program. The General Fund will collect 2 mills. This is set by the State. Supplemental General Fund (LOB) is a little more complex. The LOB will fluctuate from year to year. There are many factors that cause this fluctuation, but the main reason is the amount of resources needed to fund the percentage of the General Fund authority each year. Capital Outlay can only be changed by resolution and is currently established at 4. mills. Finally the Bond and Interest will change with the valuation that is used in the calculations each year and can only be used to pay for outstanding bonds. 18. Other Information Assessed Valuation and Bonded Indebtedness The last graph analyzes the district s valuation. Valuation is the fair market value of the tangible property within the boundaries of the school district. 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. 9

12 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 1

13 USD# 39 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 6,62,33 53% 6,883,153 57% 4% 7,47,699 54% 9% Student & Instructional Support 457,113 4% 537,95 4% 17% 744,342 5% 39% General Administration 418,35 3% 52,785 4% 24% 631,75 5% 21% School Administration (Building) 611,255 5% 587,39 5% -4% 725,5 5% 24% Operations & Maintenance 1,54,361 8% 1,13,216 9% 5% 1,261,125 9% 14% Capital Improvements 1,37,448 11% 354,684 3% -74% 45, 3% 27% Debt Services 478,357 4% 492,37 4% 3% 495,38 4% 1% 1,521,513 12% 1,648,457 14% 8% 1,997,2 14% 21% Total Expenditures 12,531,385 1% 12,126,799 1% -3% 13,775,726 1% 14% Amount per Pupil $1,446 $1,112-3% $11,16 9% 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: Instruction - 1 Operations & Maintenance - 26 Student & Instructional 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 ,, 7,, Summary of Total Expenditures By Function (All Funds) 6,, 5,, 4,, ,, 2,, 1,, Instruction Student & Instructional Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Summary of Total Expenditures By Function (All Funds) Debt Services 4% Capital Improvements 3% Operations & Maintenance 9% School Administration (Building) 5% General Administration 5% 14% Student & Instructional Support 5% Instruction 55% Instruction Student & Instructional Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 9/21/27 2:38 PM Sumexpen.xls Page 1 of 19

14 USD# 39 Summary of General Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 3,442,852 57% 3,458,27 57% % 3,645,569 56% 5% Student & Instructional Support 335,89 6% 416,842 7% 24% 444,85 7% 7% General Administration 331,165 5% 35,498 6% 6% 379,25 6% 8% School Administration (Building) 555,616 9% 556,986 9% % 59,5 9% 6% Operations & Maintenance 833,156 14% 793,393 13% -5% 836,5 13% 5% Capital Improvements % % % % % 565,562 9% 518,421 9% -8% 581,45 9% 12% Total Expenditures 6,64,241 1% 6,94,41 1% % 6,478,119 1% 6% Amount per Pupil $5,55 $5,82 1% $5,18 2% 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 4,, 3,5, 3,, 2,5, 2,, ,5, 1,, 5, Instruction Student & Instructional Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General Fund Expenditures by Function 9% Operations & Maintenance 13% School Administration (Building) 9% General Administration 6% Student & Instructional Support 7% Instruction 56% Instruction Student & Instructional Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/21/27 2:38 PM Sumexpen.xls Page 2 of 19

15 USD# 39 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 682,581 54% 317,315 26% -54% 446,366 31% 41% Student & Instructional Support 57,46 5% 72,428 6% 26% 97,3 7% 34% General Administration 69,966 6% 152,4 12% 118% 227,5 16% 49% School Administration (Building) 562 % % -1% % % Operations & Maintenance 133,98 11% 26,491 21% 95% 335, 23% 29% Capital Improvements 125,674 1% % -1% % % 193,481 15% 427,158 35% 121% 342,55 24% -2% Total Expenditures 1,263,632 1% 1,229,792 1% -3% 1,448,716 1% 18% Amount per Pupil $1,53 $1,26-3% $1,159 13% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. 8, Summary of Supplemental General Fund Expenditures by Function 7, 6, 5, , 3, 2, 1, Instruction Student & Instructional Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Supplemental General Fund Expenditures by Function 24% Operations & Maintenance 23% School Administration (Building) % Instruction 3% Student & Instructional Support 7% General Administration 16% Instruction Student & Instructional Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/21/27 2:38 PM Sumexpen.xls Page 3 of 19

16 USD# 39 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 4,125,433 56% 3,775,585 52% -8% 4,91,935 52% 8% Student & Instructional Support 393,35 5% 489,27 7% 24% 542,15 7% 11% General Administration 41,131 5% 52,898 7% 25% 66,75 8% 21% School Administration (Building) 556,178 8% 556,986 8% % 59,5 7% 6% Operations & Maintenance 967,64 13% 1,53,884 14% 9% 1,171,5 15% 11% Capital Improvements 125,674 2% % -1% % % 759,43 1% 945,579 13% 25% 924, 12% -2% Total Expenditures 7,327,873 1% 7,324,22 1% % 7,926,835 1% 8% Amount per Pupil $6,19 $6,18 % $6,339 4% 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 4,5, 4,, 3,5, 3,, ,5, 2,, 1,5, 1,, 5, Instruction Student & Instructional Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General and Supplemental General Fund Expenditures by Function 12% Operations & Maintenance 15% School Administration (Building) 7% General Administration 8% Student & Instructional Support 7% Instruction 51% Instruction Student & Instructional Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/21/27 2:38 PM Sumexpen.xls Page 4 of 19

17 USD# 39 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 1,27,94 89% 1,168,184 9% 14% 1,271,984 85% 9% Student & Instructional Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance 2,8 % 1,814 % -1% 1,85 % 2% Capital Improvements % % % % % 12,145 1% 128,12 1% 7% 221,72 15% 73% Total Expenditures 1,149,247 1% 1,298,1 1% 13% 1,495,536 1% 15% Amount per Pupil $958 $1,82 13% $1,196 1% 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 1,4, 1,2, 1,, 8, 6, , 2, Instruction Student & Instructional Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Special Education Fund by Function 15% Instruction 85% Instruction Student & Instructional Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/21/27 2:38 PM Sumexpen.xls Page 5 of 19

18 USD# 39 Instruction Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 3,442,852 3,458,27 % 3,645,569 5% Federal Funds 31, ,231-8% 35,35 7% Supplemental General 682, ,315-54% 446,366 41% At Risk (4yr Old) 3,52 49,326 62% 65,11 32% At Risk (K-12) 379, ,21 45% 85,5 46% Bilingual Education 29,547 47,285 6% 81,11 72% Capital Outlay 64, , % 1, -63% Driver Education 12,193 13,745 13% 16,525 2% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 1,27,94 1,168,184 14% 1,271,984 9% Cost of Living % Vocational Education 46,12 419,226 3% 48,5-3% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 198, ,7 23% 325, 33% Contingency Reserve % Text Book & Student Material 36,17 6,891 69% Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 6,62,33 6,883,153 4% 7,47,699 9% Enrollment (FTE)* 1, ,199.2 % 1,25.5 4% Amount per Pupil 5,519 5,74 4% 5,974 4% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 6,62,33 6,883,153 4% 7,47,699 9% 8,, 7,, 6,, 5,, 4,, 3,, 2,, 1,, Instruction Expenditures Instruction Expenditures 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, General Supplemental General Special Education NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/21/27 2:38 PM Sumexpen.xls Page 6 of 19

19 USD# 39 Student and Instructional Support Expenditures (21 & 22) % % inc/ inc/ Actual Actual dec Budget dec General 335,89 416,842 24% 444,85 7% Federal Funds % % Supplemental General 57,46 72,428 26% 97,3 34% At Risk (4yr Old) % % At Risk (K-12) 5,284 4,142-22% 1,5 143% Bilingual Education % % Capital Outlay % 1, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 21,363 4,5-79% 25, 456% Parent Education Program 14,832 7,339-51% 25, 241% Summer School % % Special Education % % Cost of Living % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 22,284 31,844 43% 42,142 32% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 457, ,95 17% 744,342 39% Enrollment (FTE)* 1, ,199.2 % 1,25.5 4% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 457, ,95 17% 744,342 39% Amount per Pupil $47 $48 18% $644 34% Student and Instructional Support Expenditures 8, 7, 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. 9/21/27 2:38 PM Sumexpen.xls Page 7 of 19

20 USD# 39 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 331,165 35,498 6% 379,25 8% Federal Funds % % Supplemental General 69, ,4 118% 227,5 49% 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 17,174 17,887 4% 25, 4% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 418,35 52,785 24% 631,75 21% Enrollment (FTE)* 1, ,199.2 % 1,25.5 4% Amount per Pupil % 55 16% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 418,35 52,785 24% 631,75 21% 7, General Administration 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. 9/21/27 2:38 PM Sumexpen.xls Page 8 of 19

21 USD# 39 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 555, ,986 % 59,5 6% Federal Funds % % Supplemental General 562-1% % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay 28,918-1% 1, % 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 26,159 3,53 15% 35, 16% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 611, ,39-4% 725,5 24% Enrollment (FTE)* 1, ,199.2 % 1,25.5 4% Amount per Pupil % 58 19% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 611, ,39-4% 725,5 24% School Administration Expenditures 8, 7, 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. 9/21/27 2:38 PM Sumexpen.xls Page 9 of 19

22 USD# 39 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 833, ,393-5% 836,5 5% Federal Funds % % Supplemental General 133,98 26,491 95% 335, 29% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay 26,945-1% 25, % Driver Training 19,67 1,14-94% 3,5 217% Declining Enrollment % % Extraordinary School Program % % Food Service 14,66 19,944 42% 24,275 22% Professional Development % % Parent Education Program % % Summer School % % Special Education 2,8 1,814-1% 1,85 2% Cost of Living % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 25,211 26,47 5% 35, 32% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,54,361 1,13,216 5% 1,261,125 14% Enrollment (FTE)* 1, ,199.2 % 1,25.5 4% Amount per Pupil % 1,8 1% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,54,361 1,13,216 5% 1,261,125 14% 1,4, Operations and Maintenance Expenditures 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. 9/21/27 2:38 PM Sumexpen.xls Page 1 of 19

23 USD# 39 (25 & 29: Other Supplemental Services) (27: Transportation) (3: Non-Instruction Services) % % inc/ inc/ Actual Actual dec Budget dec General 565, ,421-8% 581,45 12% Federal Funds % % Supplemental General 193, , % 342,55-2% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay 66,299-1% 15, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 513,26 526,869 3% 596,3 13% Professional Development 4,91 22,597-44% 6, 166% Parent Education Program % % Summer School % % Special Education 12, ,12 7% 221,72 73% Cost of Living % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 22,729 25,4 12% 45, 77% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,521,513 1,648,457 8% 1,997,2 21% Enrollment (FTE)* 1, ,199.2 % 1,25.5 4% Amount per Pupil 1,268 1,375 8% 1,597 16% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,521,513 1,648,457 8% 1,997,2 21% 2,5, 2,, 1,5, 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. 9/21/27 2:38 PM Sumexpen.xls Page 11 of 19

24 USD# 39 Capital Improvements Expenditures (4) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General 125,674-1% % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay 1,244, ,684-72% 45, 27% 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 1,37, ,684-74% 45, 27% Enrollment (FTE)* 1, ,199.2 % 1,25.5 4% Amount per Pupil 1, % 36 22% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,37, ,684-74% 45, 27% Capital Improvements (4) 1,6, 1,4, 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. 9/21/27 2:38 PM Sumexpen.xls Page 12 of 19

25 Debt Services Expenditures (51) USD# 39 % % 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 #1 478, ,37 3% 495,38 1% Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 478, ,37 3% 495,38 1% Enrollment (FTE)* 1, ,199.2 % 1,25.5 4% Amount per Pupil % 396-4% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 478, ,37 3% 495,38 1% Debt Services (51) 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. 9/21/27 2:38 PM Sumexpen.xls Page 13 of 19

26 Transfers (52) USD# 39 % % inc/ inc/ Actual Actual dec Budget dec General 1,371,988 1,819,655 33% 2,38,496 12% Federal Funds % % Supplemental General 447, ,396 81% 815, % 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 1,819,79 2,631,51 45% 2,853,496 8% Enrollment (FTE)* 1, ,199.2 % 1,25.5 4% Amount per Pupil 1,517 2,194 45% 2,282 4% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,819,79 2,631,51 45% 2,853,496 8% Transfers (52) 3,, 2,5, 2,, 1,5, 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. 9/21/27 2:38 PM Sumexpen.xls Page 14 of 19

27 USD# 39 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 25 July 1, 26 July 1, 27 General Federal Funds 3,691 12,573 13,589 Supplemental General 96,28 84,555 89,423 At Risk (4yr Old) 6,57 At Risk (K-12) 1,591 34,14 Bilingual Education 25,129 Capital Outlay 1,954,556 1,96,165 1,151,11 Driver Training 44,98 33,931 3,686 Declining Enrollment Extraordinary School Program Food Service 145, , ,894 Professional Development 154,54 97,59 13,996 Parent Education Program 31,574 26,991 28,641 Summer School Special Education 88,51 451,19 419,45 Cost of Living Vocational Education 12,621 Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 283,992 3, Text Book & Student Material 41,94 58,24 Bond & Interest 1 374,21 377, ,32 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 3,966,159 2,77,44 2,481,391 Enrollment (FTE)* 1, , ,25.5 Amount per Pupil 3,36 2,257 1,984 Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL 3,966,159 2,77,44 2,481,391 Unencumbered Cash Balances by Fund 4,5, 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, 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. 9/21/27 2:38 PM Sumexpen.xls Page 15 of 19

28 Reserve Funds Unencumbered Cash Balance USD# 39 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. 9/21/27 2:38 PM Sumexpen.xls Page 16 of 19

29 USD# 39 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 1,98. 1,88.3-1% 1, % 1,119.2 % 1,156. 3% Enrollment (FTE)** 1,116. 1,16.3-1% 1, % 1,199.2 % 1,25.5 4% Number of Students - Free Meals % 45 23% 432-4% 46 6% Number of Students - Reduced Meals % 23 13% 211 4% 2-5% 14. 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. 9/21/27 2:38 PM Sumexpen.xls Page 17 of 19

30 Miscellaneous Information Mill Rates by Fund USD# 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 12% Capital Outlay 4% Supplemental General 4% General 44% 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 9/21/27 2:38 PM Sumexpen.xls Page 18 of 19