Profile Information. USD Wellington

Transcription

1 Profile Information USD Wellington

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 #: USD 353 Introduction WELCOME TO THE SCHOOL YEAR On behalf of the board of education and everyone associated with USD 353, I would like to welcome you to the school year. The exciting anticipation of a new school year always seems to exist for various reasons for those beginning their school days and also for those who will graduate next spring. So, beginning in a few days, the first day of school will be upon us and school and activities off to a full schedule. The past few years, this message has been informing our readers of funding reductions and all kind of bad news associated with money to run our schools. With the economic conditions that persist in our state and nation, most of that was understandable, but there are also political implications associated with this process that has made it more difficult to provide the educational opportunities our students deserve. Currently, it appears that the school year should proceed as scheduled as far as the funding is concerned. The funding level is still below what it legally should be but to know there will be consistency with the state support is reassuring to everyone. The interesting point that should be made is the new tax/revenue plan that was signed in to law at the end of the 212 legislative session and reworked during the 213 legislative session. Governor Brownback supports the plan/experiment that significantly lowers the income tax and cuts state revenues. Most all of our constituents will enjoy a tax cut, but to put a long range perspective to what this might do to public education and the entire state of Kansas is what needs to be done. Governor Brownback anticipates many industries and jobs coming to Kansas to enjoy the tax cuts. He and his supporters think this action with taxes will bring thousands of jobs to Kansas. I hope they are correct. If that is correct and many jobs come to our state we will be very happy and funding will hopefully be back to what it was. But, if this doesn t happen huge deficits will await the state treasury and life will become very interesting for schools and every other state entity. With data compiled by the Kansas Legislative Research Department, if the jobs don t come to Kansas, this state will be in financial trouble. Beginning with fiscal year 214 it is estimated the deficit facing the State of Kansas will be ($242.2 million): Fiscal year 215 ($914.6 million): Fiscal year 216 ($1,56.3 billion): Fiscal year 217 ($1,986.9 billion): Fiscal year 218 ($2,475.1 billion). This kind of deficit economic outlook is unprecedented in Kansas history. If this is anywhere close to being accurate, there is no way to predict what the funding procedures will be for public education in the very near future. What has been a traditional practice among those in the Governor s mansion and legislature who supports this kind of economic future has been to increase the property tax to pay for local schools. This is happening as we speak as when it is announced in Topeka that the state sources have provided tax breaks the burden is shifted to local entities and the property tax to attempt to maintain consistency with services people expect. This is not being written as an attempt to whine about school funding but to allow our patrons an opportunity to become aware of the situation and know what is in store for Kansas in case these jobs don t arrive in time. Somebody in Kansas will have to deal with this issue in a responsible fashion because deficits of this magnitude will infringe on everyone residing in Kansas. At this time, those of us associated with USD 353 Wellington would like to thank the area sponsors and the Wellington News for making the Back to School issue available to our district. We hope this information will be helpful and if you should have any questions, please contact us. We appreciate hearing your concerns and ideas regarding any subject that can help 1

4 make our school system better. Please know that those of us associated with USD 353 are more than willing to visit with community and county organizations concerning our school system, so if we can help you in any way, please contact us. Public education has been one of the major components of making America the beacon of hope to the world for many generations. The sovereignty of this nation depends on what we do as a society to prepare our students for a world that was better than what we inherited. For the sake of our veterans and those service men and women that remain in cemeteries all over the world our mission can only be to do our best to guarantee our students will prevail in the future that awaits them. In any endeavor such as public education, differences on how to achieve success will vary, but as long as the goal is to provide our students the best education we can deliver, we will continue to know that we have a chance to win. Once again, we extend our best wishes to everyone for a pleasant and enjoyable school year. Sincerely, Rick Weiss Superintendent USD 353, Wellington Jackie Berryman, President Board Members David Peck, Vice President Carol Hadorn, Member Jason Newberry, Member Larry Mangan, Member Angie Ratcliff, Member Robert White, Member Key Staff Superintendent: Rick Weiss Associate or Assistant Superintendents: Larry Roth Business Office Staff: Skyler Wencel, Board Clerk & Accounts Payable Helen Hawkins, Personnel, Licensure, Records Wendy Goodrum, Payroll Clerk Curriculum & Instruction Staff: Jerry Hodson 2

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6 The District s Accomplishments and Challenges GENERAL FUND BUDGETS WHAT THEY ARE AND WHAT THEY COULD HAVE BEEN KANSAS TAX PAYERS PAYING MORE FOR LESS BSAPP (BASE STATE AID PER PUPIL) By law should have been $4,443 at least 4 years ago. This year it is $3,838. During the school year it started as $4,12 but ended at $3,937. Those were the top years ,12 3,99 3, , , ,838 JUST A LOOK AT WHAT THE BUDGET COULD BE AS TO WHAT IT IS GENERAL FUND YEAR BSAPP AS WAS/IS BSAPP BY LAW (4,443) ,774,136 (4,12) 11,458,614 1,695,993 (3,99) 1,553,916 (3,937) ,518,66 (3,78) 11,522, ,63,626 (3,838) 11,894, ,6,556 11,89,554 4

7 HISTORY OF THE BSAPP 99-3,77-1 3, , , , , , , , , ,218 4, ,12 3,99 3, , , ,838 Just a point for consideration BSAPP during was $3,393 BSAPP during was $3,626 BSAPP during was $3,72 PUBLIC FORUMS & BOARD LISTENING TOURS During the past 2 school years, we have attempted to communicate with the public and listen to concerns and comments regarding USD 353 Wellington. In most cases sentiment was expressed about money, facilities, technology and in some cases personalities and thinking abilities. As in this type of communication there were positive cases and others that would be left to interpretation. It is reasonable that many of our patrons do not understand or are aware of the factors that force us to spend and plan the way we do. Thinking outside the box was one of the descriptions of some of the public that we ought to do more of. Regarding the self imposed restrictions we operate under, thinking outside the box is a must for survival. One can assume that if the public does not understand that, then we have done a good job with our efforts. To 5

8 understand what we operate under on a daily basis was what prompted this article and the efforts to update it to contemporary times. This insertion of these articles and reports is not intended to be an indictment of any persons or groups but as a realistic report as to what we operate under. As we can see with the results of the 213 legislative Session, the additional revenue that the State of Kansas has been experiencing was spent for a reduction in the sate income tax. In most cases it is quite a popular political position to announce to voters that their taxes will be reduced but when those tax reductions arrive during a recession and when the economy is starting to show signs of improvement, it is a rather lively debate as to whether the cuts will result in job growth and economic prosperity. All state agencies supported by state revenue have been cut over the past 4 years. The State of Kansas lost a lawsuit regarding the funding of public education. When those agencies are held harmless or continue to be reduced then that is when services and results begin to fail. Public education has continued to improve in spite of all the adversarial funding and criticism. That seems to encourage those who are not favorable to public education to believe that reductions in public education are justified. The best example is to review the actions of the Kansas Legislature and the Governor during the past 2 legislative sessions. This is what these examples are attempting to relate to the reader. July, 213 BUDGET HEARING BOARD OF EDUCATION MEETING UNIFIED SCHOOL DISTRICT #353, WELLINGTON 6:45 P.M. AUGUST 12, 213 A budget hearing is prescribed by law and is held for the purpose of allowing patrons the opportunity to question the board and district administration as well as examine the budget in detail. In summary, USD 353 is raising a general fund budget of $1,6,556. As mandated by the legislature, this general fund requires a levy of 2 mills which will require a 213 tax amount of $1,13,333. USD 353 renewed the Capital Outlay mill levy in 212 at a rate of 5 mills. This will require a 213 tax amount of $324,19. This will be in effect for 5 years from the time of approval. A noteworthy event of reminder is that for the fourth consecutive year the Kansas Legislature has suspended state aid on Capital Outlay funding. The Bond & Interest fund is estimated to be at mills, with a 213 tax amount of $818,3. The board and district officials have taken action to re-finance bonds at a lower interest rate. The intent is to save money in the long run on the amount of interest being paid. It is hoped the mill levy will remain consistent with slight reductions and/or increases. This year will find a reduction from last year in the amount of 1.96 mills. The Supplemental General Fund or (LOB) will require a mill levy with a budget of $3,567,166.. This results in a 213 tax amount of $1,699,955. This is generated at a supplemental general fund budget of 3% of the general fund. If the board should desire, it is my understanding it can also reduce to a percentage less than that. Since this program has been enacted by the legislature, it is now a matter of survival to most if not all districts. Overall, this is 6

9 an increase in the LOB mill levy of mills from last year. The major impact of this fund can be directly related to less state support in equalization aid. During the fiscal year, the estimated amount of state aid will be $1,897,211.. The pro rated amount of state aid should be 78% of the budget which would be $2,782,389.. A mill in this fund generates about $64,738 which is a difference of mills. As one can imagine, this burden falls on the local tax payer of which most of the legislators supporting this policy are. Perhaps, they should actually think this out instead of doing what they are told. Regarding USD 353 the total amount of 213 tax and estimated mill levies for the General, Supplemental General, Capital Outlay and Bond & Interest will be $3,942,58 at mills. This is an increase of $66,361. and a.9 mill increase over last year. The school district is the entity that levies the taxation estimates for the Recreation Commission which is $381,962 at mills. State aid estimates for USD 353 are listed as.6566% in the supplemental fund which is posted at $1,826,917. The state legislature has mandated a pro-rate of 78% down from the 83% of last year and 92% of the year before. The Bond & Interest fund is listed at.52% which is a 4% increase and posted at $955,896. This is an adjustment of the district wealth factor as compared to the rest of the state. Increases in this means things are not improving too much locally. Four years ago the Capital Outlay fund received 46% in state aid. Three years ago the state eliminated that factor and seems to be continuing that trend. The state aid amount ($7,235,957.) on the general fund is the remainder of the amount that local and other revenue does not produce. Even with this reduction of state contributions this is a welcome addition to the efforts of the taxpayers of USD 353. The mill levy would be much higher if this was not accounted for. This budget has been reviewed by Dale Dennis, Deputy Commissioner of the Kansas State Department of Education in Topeka and by USD 353 financial auditor, Tom Thomas of Agler & Gaeddert. Their expertise regarding this process is appreciated. Also, our compliments are extended to Larry Roth and Skyler Wencel for their contributions to the completion of this document. The notice of hearing has been published in the Wellington Daily News for the budget as described above. Recommended Action: That a general fund budget of $1,6,556 for the school term with a mandated levy of 2 mills requiring a tax of $1,13,333. is adopted. It is also recommended that a supplemental general fund budget be approved which would allow $3,567,166 to be budgeted requiring a mill levy of mills requiring a tax of $1,669,955; the bond and interest fund will find $1,838,261 in expenditures budgeted requiring a tax of $818,3. at mills; the capital outlay fund will find $837,793. budgeted requiring a tax of $324,19 at 5. mills. Total USD 353 taxes estimated to be levied for the funds listed above will be $3,942,58 at mills. Other taxes and funds listed on the page will be the recreation commission with a total of $381,962 at mills. USD 353 PUBLIC FORUM ADDITIONAL INFORMATION BUDGET INFORMATION AND ISSUES (For Budget Review Purposes) DEFINITIONS 7

10 TERMS USED IN DEVELOPING GENERAL FUND BUDGET WHS SITE COUNCIL MEETING MARCH 14, 211 & MAY 3, 211 *USD UNIFIED SCHOOL DISTRICT USD 353 *BSAPP BASE STATE AID PER PUPIL THIS IS THE AMOUNT OF MONEY THE STATE OF KANSAS PAYS EACH PUBLIC SCHOOL DISTRICT (USD) PER PUPIL *FTE FULL TIME EQUIVALENCY ENROLLMENT EACH FULL TIME STUDENT 1 ST GRADE THROUGH 12 TH GRADE COUNTS AS ONE (1.) KINDERGARTEN STUDENTS COUNT AS (½ OR.5) KINDERGARTEN STUDENTS WITH AN IEP (INDIVIDUALIZED EDUCATIONAL PLAN) (COUNT AS ONE 1.) 4 YEAR OLD STUDENTS WITH AN IEP (COUNT AS ONE 1.) *WEIGHTED FTE WEIGHTED FULL TIME EQUIVALENCY ENROLLMENT THIS WOULD INCLUDE THE FTE AND ALL WEIGHTED FACTORS INCLUDED ON BUDGET FORM 15 (ATTACHED) TO THE GRAND TOTAL MULTIPLIED BY THE BSAPP TO GENERATE THE BEST ESTIMATION FOR THE GENERAL FUND ON THE DISTRICT BUDGET. *FTE (EXCLUDING SPECIAL ED) THIS IS THE FULL TIME EQUIVALENCY ENROLLMENT MINUS THE SPECIAL EDUCATION STUDENTS (IEP) THIS IS THE RECOMMENDED NUMBER TO USE TO ESTIMATE THE LOSS OF GENERAL FUND BUDGET AUTHORITY WITH THE GOVERNOR S AND LEGISLATIVE REDUCTIONS IN STATE AID (BSAPP) 2,68.7 FTE WEIGHTED 2,166 FTE WEIGHTED (EXCLUDING SPECIAL EDUCATION) 1,626.1 FTE GOVERNOR S REDUCTIONS REGARDING GENERAL FUND BUDGET (WEIGHTED FULL TIME EQUIVALENCY ENROLLMENT 2,68.7) BUDGET FORM 15 (AMOUNTS DETERMINED BY MULTIPLYING THE BSAPP BY WFTE) 8

11 GENERAL FUND ESTIMATED BUDGET SCHOOL YEAR BSAPP BEGINNING OF THE 1-11 SCHOOL YEAR $4,12 GENERAL FUND BUDGET $1,744,136 BSAPP MINUS THE MOST RECENT $22. REDUCTION IMPOSED BY THE GOVERNOR $3,99 GENERAL FUND BUDGET $1,695,993 ($48,143) BSAPP MINUS THE $75. PREVIOUSLY ANNOUNCED REDUCTION BY THE GOVERNOR FOR THIS SCHOOL YEAR $3,937. GENERAL FUND BUDGET $1,553,916 ($19,22) GENERAL FUND ESTIMATED BUDGET SCHOOL YEAR GOVERNOR S RECOMMENDED BSAPP FOR THE SCHOOL YEAR $3,78 GENERAL FUND BUDGET $1,133,46 ($611,9) SENATE RECOMMENDED BSAPP FOR THE SCHOOL YEAR $3,786 GENERAL FUND BUDGET $1,149,13 ($595,6) WHAT THE GENERAL FUND BUDGET WOULD/COULD HAVE BEEN BY LAW BSAPP WOULD HAVE BEEN $4,442 GENERAL FUND BUDGET $11,97,669 AT ONE TIME THE BSAPP WAS BEING PROMOTED TO BE $4,492 GENERAL FUND BUDGET $12,41,74 KANSAS STATE DEPARTMENT OF EDUCATION RECOMMENDATION BEST ESTIMATE TO FIND DECLINE IN GENERAL FUND FTE (EXCLUDING SPECIAL EDUCATION) 2,166 Governor s Budget Recommendations School Years and The Governor has recommended that the base state aid per pupil (BSAPP) be reduced from $412 to $3,937 ($75) for the school year and further reduced to $3,78 (additional $157) for the school year. The BSAPP reduction of $75 was a result of a decrease in the assessed valuation, an increase in at-risk students, and an increase in enrollment. The BSAPP reduction of $157 for the school year is a result of the loss of ARRA/Federal Jobs funds. There were increases in appropriations for KPERS, capital improvement, and special education for the school year. Please see attached chart. Attached is a computer printout which provides the effects of such reductions on Kansas school districts. USD 353 Wellington will be shown. COLUMN EXPLANATION Column 1 September 2, 21 FTE enrollment 9

12 Computed General Fund Budget assuming $4,12 BSAPP excluding Special Education Estimated Governor s recommendation assuming $3,937 BSAPP excluding special education Estimated potential reduction (Column 3 2) Estimated Governor s recommendation assuming $3,78 BSAPP excluding special education Estimated potential reduction (Column 5 3) USD 353 Wellington Col 1 Col 2 Col 3 Col 4 Col 5 Col 6 Combined Cuts 1, ,75,639 8,542, ,743 8,22,222 34,674 53,417 (ESTIMATED FIGURES) ESTIMATES BSAPP BUDGET AMOUNT DIFFERENCE 4,12 8,689,992 3,99 8,642,34-47,652 3,937 8,527, , ESTIMATES 3,786 8,2,46-489,946 (SENATE) 3,78 8,14,2-675,792 (GOV) BEST ESTIMATES FROM CURRENT USD 353 STATISTICS WEIGHTED FTE (INCLUDES SPECIAL ED AND ALL WEIGHTED FACTORS BUDGET FORM ESTIMATES BSAPP BUDGET AMOUNT DIFFERENCE 1

13 4,12 1,744,136 3,99 1,695,993-48,143 (GOV MOST RECENT REDUCTION) 3,937 1,553,916-19,22 (GOV $75. REDUCTION) ESTIMATES 3,786 1,149,13-595,6 (SENATE RECOMMENDATION) 3,78 1,133,46-611,9 KSDE FIGURES FOR GOVERNOR S CUTS WEIGHTED ENROLLMENT FIGURES USED ON FORM 15 = 2,678 KSDE CHANGED 2,678 TO 2,68.7 FOLLOWING ENROLLMENT IN SEPTEMBER, 211 HOW TO ARRIVE AT THE GOVERNOR S CUT KSDE 2,68.7 SPECIAL ED WEIGHTING OF 51.8 = 2,17 It is recommended to multiply 2,17 by the Governor s $75. cut = $162,75 It is then recommended to add the $75. cut and the recommended $157. cut for the school year = $232. It is recommended to multiply 2,17 by the Governor s total cut $232. = $53,44 $53,44 IS MUCH BETTER THAN $611, OR $675, BUT STILL NO WALK IN THE PARK SUPPLEMENTAL BUDGET INFORMATION (STATE OF KANSAS) (KANSAS STATE DEPARTMENT OF EDUCATION) Program General State Aid $1,875,39,86 (a) $1,92,776, Special Education 367,54,63 (b) 427,718,89 (c) Supplemental General State Aid 339,212, 339,212, (d) Capital Improvement State Aid 94,647, 1,, Mentor Teacher 1,45, 1,45, 11

14 Professional Development School Food Service 2,435,171 2,435,171 Parent Education 7,359, 7,539,5 Pre-K Pilot 4,889,37 5,, National Board Certification 91,194 55,525 School Safety Hotline 1, 1, Deaf-Blind 11, 11, Driver Education 1,1, 1,1, Juvenile Detention Facilities 6,12,355 6,12,355 KPERS 283,52, ,861,685 Subtotal $2,983,66,125 $3,113,191,45 AARA (Federal) 199,984,916 Total $3,183,645,41 $3,113,191,45 DISCRETIONARY GRANTS After School Enhancement 375, 375, After School Middle School 25, 25, Environmental Education Communities in Schools 35, 35, Kansas Teachers of the Year 1, 1, Agriculture in the Classroom 35, 35, GRAND TOTAL $3,184,35,41 $3,113,896,45 (a) Excludes reappropriation (b) The state will lose at least $16,71, as a result of not meeting maintenance of effort. This will result in a reduction in FY 212 federal special education aid by a similar amount.(this was avoided after the Governor realized what would happen) (c) The amount per special education teacher is estimated at $28,5 (d) This will result in a proration of approximately 89 percent of entitlement 12

15 Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) 2. Summary of General Fund Expenditures by Function 3. Summary of Supplemental General Fund Expenditures by Function 4. Summary of General and Supplemental General Fund Expenditures by Function 5. Summary of Special Education Fund by Function 6. Instruction Expenditures (1) 7. Student and Instructional Support Expenditures (21 & 22) 8. General Administration Expenditures (23) 9. School Administration Expenditures (24) 1. Operations and Maintenance Expenditures (26) 11. Other Costs (25 & 29: Other Supplemental Services) (3: Non-Instruction Services) 12. Capital Improvements (4) 13. Debt Services (5) 14. Miscellaneous Information - Transfers 15. Miscellaneous Information Unencumbered Cash Balance by Fund 16. Reserve Funds Unencumbered Cash Balance 17. Other Information - FTE 18. Miscellaneous Information Mill Rates by Fund 19. Other Information Assessed Valuation and Bonded Indebtedness Note: The FTE (full time equivalency) used in this report to calculate the Amount Per Pupil is defined as following: Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 13

16 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 14

17 USD# 353 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 11,116,944 59% 1,755,643 57% -3% 11,498,81 57% 7% Student Support Services 494,774 3% 727,67 4% 47% 843,272 4% 16% Instructional Support Services 745,823 4% 779,259 4% 4% 57,284 3% -27% General Administration 428,78 2% 528,181 3% 23% 565,17 3% 7% School Administration (Building) 913, 5% 831,915 4% -9% 871,582 4% 5% Operations & Maintenance 1,731,44 9% 1,888,165 1% 9% 2,27,551 1% 7% Transportation 529,96 3% 55,666 3% -5% 615,76 3% 22% Food Services 697,96 4% 76,427 4% 1% 816,258 4% 16% Capital Improvements 16,471 1% 97,21 1% -9% 437,793 2% 351% Debt Services 1,781,13 1% 1,819,85 1% 2% 1,838,261 9% 1% Other Costs 15,48 1% 199,237 1% 33% 27,25 1% 4% Total Expenditures* 18,696,51 1% 18,838,926 1% 1% 2,291,991 1% 8% Amount per Pupil $11,24 $11,18 1% $11,965 8% Current Expenditures** 16,528,7 1% 16,95,711 1% 2% 17,615,937 1% 4% Amount per Pupil $9,745 $9,968 2% $1,387 4% Percent of Expenditures Instruction*** (Total Expenditures) 11,73,73 59% 1,739,914 57% -2% 11,98,81 55% -2% Instruction*** (Current Expenditures) 11,73,73 67% 1,739,914 64% -3% 11,98,81 63% -1% * 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 - 25/29 and 33 General Administration - 23 Capital Improvements - 4 School Administration (Building) - 24 Debt Services - 51 Operations & Maintenance - 26 Transfers ,, 1,, 8,, 6,, 11,498,81 Summary of Total Expenditures by Function (All Funds) 4,, 2,, 2,27, ,272 57, ,17 871, ,76 816, ,793 1,838,261 27, Transportation 3% Food Services 4% Operations & Maintenance 1% Capital Improvements 2% School Administration (Building) 4% General Administration 3% Instructional Support 3% Student Support Services 4% Summary of Total Expenditures by Function Debt Services 9% Other Costs 1% Instruction 57% Instruction Student Support Services Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/12/213 1:54 AM Sumexpen.xlsx Page 1 of 24

18 USD# 353 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 4,369,272 55% 3,559,293 5% -19% 3,456,88 48% -3% Student Support 151,169 2% 96,174 1% -36% 1,2 1% 4% Instructional Support 154,917 2% 159,573 2% 3% 161,8 2% 1% General Administration 297,953 4% 32,145 4% 1% 38,65 4% 2% School Administration (Building) 877,359 11% 82,267 11% -9% 799,9 11% % Operations & Maintenance 1,594,96 2% 1,737,868 24% 9% 1,735,5 24% % Transportation 356,554 4% 325,135 5% -9% 432,76 6% 33% Capital Improvements % % % % % Other Costs 15,48 2% 199,237 3% 33% 168,7 2% -15% Total Expenditures 7,952,232 1% 7,181,692 1% -1% 7,164,318 1% % Amount per Pupil $4,689 $4,234-1% $4,224 % The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. 4,5, Summary of General Fund Expenditures 4,, 3,5, 3,456,88 3,, 2,5, 2,, 1,5, 1,, 5, 1,2 161,8 38,65 799,9 1,735,5 432,76 168, Summary of General Fund Expenditures by Function Operations & Maintenance 24% School Administration (Building) 11% Transportation 6% General Administration 4% Other Costs 3% Instruction 48% Instructional Support 2% Student Support 2% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/213 1:54 AM Sumexpen.xlsx Page 2 of 24

19 USD# 353 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 663,871 61% 1,281,317 63% 93% 1,792,5 77% 4% Student Support 91,38 8% 138,213 7% 51% 149,5 6% 8% Instructional Support 335,318 31% 61,238 3% 82% 376, 16% -38% General Administration 19 % 985 % 418% 1, % 2% School Administration (Building) % % % % % Operations & Maintenance % % % % % Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 1,9,759 1% 2,3,753 1% 86% 2,319, 1% 14% Amount per Pupil $643 $1,197 86% $1,367 14% 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 1,8, 1,792,5 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, 149,5 376, 1, Summary of Supplemental General Fund Expenditures by Function Student Support 7% Instructional Support 16% Instruction 77% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/213 1:54 AM Sumexpen.xlsx Page 3 of 24

20 USD# 353 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 5,33,143 56% 4,84,61 53% -4% 5,249,38 55% 8% Student Support 242,549 3% 234,387 3% -3% 249,7 3% 7% Instructional Support 49,235 5% 769,811 8% 57% 537,8 6% -3% General Administration 298,143 3% 33,13 3% 2% 39,65 3% 2% School Administration (Building) 877,359 1% 82,267 9% -9% 799,9 8% % Operations & Maintenance 1,594,96 18% 1,737,868 19% 9% 1,735,5 18% % Transportation 356,554 4% 325,135 4% -9% 432,76 5% 33% Capital Improvements % % % % % Other Costs 15,48 2% 199,237 2% 33% 168,7 2% -15% Total Expenditures 9,42,991 1% 9,212,445 1% 2% 9,483,318 1% 3% Amount per Pupil $5,332 $5,432 2% $5,592 3% 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 6,, 5,249,38 5,, 4,, 3,, 2,, 1,, 249,7 537,8 39,65 799,9 1,735,5 432,76 168, Summary of General and Supplemental General Fund Expenditures by Function Transportation 5% Operations & Maintenance 18% School Administration (Building) 8% General Administration 3% Other Costs 2% Instruction 55% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Instructional Support 6% Student Support 3% Transportation Capital Improvements Other Costs 9/12/213 1:54 AM Sumexpen.xlsx Page 4 of 24

21 64 1,52 1,6 223, , ,5 114, ,39 216,5 168, ,17 18, 2,591,218 2,433,26 2,519, USD# 353 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,591,218 84% 2,433,26 74% -6% 2,519, 75% 4% Student Support 223,565 7% 443,713 14% 98% 441,5 13% % Instructional Support 64 % 1,52 % 149% 1,6 % 7% General Administration 114,616 4% 215,39 7% 88% 216,5 6% 1% School Administration (Building) % % % % % Operations & Maintenance % % % % % Transportation 168,287 5% 176,17 5% 5% 18, 5% 2% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 3,98,29 1% 3,269,918 1% 6% 3,358,6 1% 3% Amount per Pupil $1,827 $1,928 6% $1,98 3% 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 3,, 2,5, 2,, 1,5, 1,, , Summary of Special Education Fund by Function General Administration 7% Student Support 13% Transportation 5% Instruction 75% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/213 1:54 AM Sumexpen.xlsx Page 5 of 24

22 USD# 353 Instruction Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 4,369,272 3,559,293-19% 3,456,88-3% Federal Funds 417,69 417,812 % 466,5 12% Supplemental General 663,871 1,281,317 93% 1,792,5 4% At Risk (4yr Old) 26,46 24,947-6% 24,947 % At Risk (K-12) 1,455,113 1,523,221 5% 1,562,953 3% Bilingual Education % % Virtual Education % % Capital Outlay 43,214 15,729-64% 4, 2443% Driver Education 18,257 17,343-5% 3,5 76% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 2,591,218 2,433,26-6% 2,519, 4% Cost of Living % % Vocational Education 317, ,693-14% 329,65 2% Gifts/Grants 133,21 118,122-11% 161,85 37% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 928,99 811,527-13% 754,12-7% Contingency Reserve 45,523 65,456 44% Text Book & Student Material 29,33 112, % Activity Fund 77,283 1,686 3% -1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 11,116,944 1,755,643-3% 11,498,81 7% Enrollment (FTE)* 1,696. 1,696. % 1,696. % Amount per Pupil 6,555 6,342-3% 6,78 7% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 11,116,944 1,755,643-3% 11,498,81 7% 11,6, 11,4, 11,2, 11,, 1,8, 1,6, 1,4, 1,2, Instruction Expenditures 11,498,81 11,116,944 1,755, Instruction Expenditures 5,, 4,, 3,, 2,, 1,, 4,369,272 3,559,293 3,456,88 2,591,218 2,433,26 2,519, 1,792,5 1,281, , 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. 9/12/213 1:54 AM Sumexpen.xlsx Page 6 of 24

23 Student Support Expenditures (21) USD# 353 % % inc/ inc/ Actual Actual dec Budget dec General 151,169 96,174-36% 1,2 4% Federal Funds 4,829 2,392-5% 45, 1781% Supplemental General 91,38 138,213 51% 149,5 8% 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 223, ,713 98% 441,5 % Cost of Living % % Vocational Education 39,82 % 39,75 % Gifts/Grants 15,459-1% % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 8,372 7,313-13% 67, % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 494, ,67 47% 843,272 16% Enrollment (FTE)* 1,696. 1,696. % 1,696. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 494, ,67 47% 843,272 16% Amount per Pupil $38 $463 5% $529 14% Student Support Expenditures 9, 8, 7, 6, 5, 4, 3, 2, 1, 843, ,67 494, 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. 9/12/213 1:54 AM Sumexpen.xlsx Page 7 of 24

24 USD# 353 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 154, ,573 3% 161,8 1% Federal Funds 252-1% 5 % Supplemental General 335,318 61,238 82% 376, -38% At Risk (4yr Old) % % At Risk (K-12) 646-1% % Bilingual Education % % Virtual Education % % Capital Outlay 235,119-1% % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 64 1,52 149% 1,6 7% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 9,96 7,946-13% 3, % Contingency Reserve % Text Book & Student Material 9,871-1% Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 745, ,259 4% 57,284-27% Enrollment (FTE)* 1,696. 1,696. % 1,696. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 745, ,259 4% 57,284-27% Amount per Pupil $44 $459 4% $336-27% Instructional Support Expenditures 8, 745, ,259 7, 6, 57,284 5, 4, 3, 2, 1, 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. 9/12/213 1:54 AM Sumexpen.xlsx Page 8 of 24

25 USD# 353 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 297,953 32,145 1% 38,65 2% Federal Funds % % Supplemental General % 1, 2% 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 114, ,39 88% 216,5 1% Cost of Living % % Vocational Education % % Gifts/Grants 4,89-1% % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 11,59 9,661-13% 39,2 34% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 428,78 528,181 23% 565,17 7% Enrollment (FTE)* 1,696. 1,696. % 1,696. % Amount per Pupil % 333 7% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 428,78 528,181 23% 565,17 7% General Administration Expenditures 6, 528, ,17 5, 428,78 4, 3, 2, 1, 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. 9/12/213 1:54 AM Sumexpen.xlsx Page 9 of 24

26 USD# 353 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 877,359 82,267-9% 799,9 % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % -1% Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training 1,13-1% % 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 33,798 29,525-13% 71, % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 913, 831,915-9% 871,582 5% Enrollment (FTE)* 1,696. 1,696. % 1,696. % Amount per Pupil % 514 5% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 913, 831,915-9% 871,582 5% School Administration Expenditures 92, 913, 9, 88, 871,582 86, 84, 831,915 82, 8, 78, 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. 9/12/213 1:54 AM Sumexpen.xlsx Page 1 of 24

27 USD# 353 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 1,594,96 1,737,868 9% 1,735,5 % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) 13,379 15, 12% 15,3 2% Bilingual Education % % Virtual Education % % Capital Outlay 2, % -1% Driver Training 3,478 3,274-6% 4,3 31% Declining Enrollment % % Extraordinary School Program % % Food Service 9,24 17,617 19% 227,5 111% 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 27,183 23,746-13% 44,951 89% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,731,44 1,888,165 9% 2,27,551 7% Enrollment (FTE)* 1,696. 1,696. % 1,696. % Amount per Pupil 1,21 1,113 9% 1,195 7% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,731,44 1,888,165 9% 2,27,551 7% Operations and Maintenance Expenditures 2,5, 2,27,551 2,, 1,95, 1,9, 1,888,165 1,85, 1,8, 1,75, 1,731,44 1,7, 1,65, 1,6, 1,55, 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. 9/12/213 1:54 AM Sumexpen.xlsx Page 11 of 24

28 USD# 353 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 356, ,135-9% 432,76 33% Federal Funds % % Supplemental General % % At Risk (4yr Old) % 3, % 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 168, ,17 5% 18, 2% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 5,65 4,424-13% -1% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 529,96 55,666-5% 615,76 22% Enrollment (FTE)* 1,696. 1,696. % 1,696. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 529,96 55,666-5% 615,76 22% Transportation Expenditures 7, 6, 5, 4, 3, 2, 1, 529,96 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. 9/12/213 1:54 AM Sumexpen.xlsx Page 12 of 24

29 USD# 353 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 687, ,669 1% 787,95 13% 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 1,26 8,758-13% 28, % Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 697,96 76,427 1% 816,258 16% Enrollment (FTE)* 1,696. 1,696. % 1,696. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 697,96 76,427 1% 816,258 16% Food Service Expenditures 82, 8, 78, 76, 74, 72, 7, 68, 66, 64, 62, 816, ,96 76, 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. 9/12/213 1:54 AM Sumexpen.xlsx Page 13 of 24

30 USD# 353 Other Costs (25 & 29: Other Supplemental Services) (33: Community Services Operations) % % inc/ inc/ Actual Actual dec Budget dec General 15,48 199,237 33% 168,7-15% Federal Funds % % Supplemental General % % At Risk (4yr Old) % 3, % At Risk (K-12) % 24, % 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 % 11,55 % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 15,48 199,237 33% 27,25 4% Enrollment (FTE)* 1,696. 1,696. % 1,696. % Amount per Pupil % 122 4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 15,48 199,237 33% 27,25 4% Other Costs 25, 2, 15, 15,48 199,237 27,25 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/213 1:54 AM Sumexpen.xlsx Page 14 of 24

31 USD# 353 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 16,471 97,21-9% 437, % 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 16,471 97,21-9% 437, % Enrollment (FTE)* 1,696. 1,696. % 1,696. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 16,471 97,21-9% 437, % Capital Improvements (4) 45, 4, 35, 3, 25, 2, 15, 1, 5, 16,471 97,21 437, 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. 9/12/213 1:54 AM Sumexpen.xlsx Page 15 of 24

32 USD# 353 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 1,781,13 1,819,85 2% 1,838,261 1% Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,781,13 1,819,85 2% 1,838,261 1% Enrollment (FTE)* 1,696. 1,696. % 1,696. % Amount per Pupil 1,5 1,73 2% 1,84 1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,781,13 1,819,85 2% 1,838,261 1% Deb Services (51) 1,84, 1,83, 1,82, 1,81, 1,8, 1,79, 1,78, 1,77, 1,76, 1,75, 1,838,261 1,819,85 1,781, 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. 9/12/213 1:54 AM Sumexpen.xlsx Page 16 of 24

33 USD# 353 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 2,492,817 3,171,697 27% 3,436,238 8% Federal Funds % % Supplemental General 2,165,669 1,466,543-32% 1,248,166-15% 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 4,658,486 4,638,24 % 4,684,44 1% Enrollment (FTE)* 1,696. 1,696. % 1,696. % Amount per Pupil 2,747 2,735 % 2,762 1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 4,658,486 4,638,24 % 4,684,44 1% Transfers (52) 4,69, 4,684,44 4,68, 4,67, 4,66, 4,658,486 4,65, 4,64, 4,638,24 4,63, 4,62, 4,61, 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. 9/12/213 1:54 AM Sumexpen.xlsx Page 17 of 24

34 USD# 353 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 211 July 1, 212 July 1, 213 General 1,27 2,41 Federal Funds 25,868 86,337 76,338 Supplemental General 226, , ,741 At Risk (4yr Old) At Risk (K-12) 13,353 Bilingual Education Virtual Education Capital Outlay 94, ,74 44,177 Driver Training 1,416 1,156 25,899 Declining Enrollment Extraordinary School Program Food Service 186, , ,589 Professional Development Parent Education Program Summer School Special Education 393, , ,85 Cost of Living Vocational Education 1,97 25,548 Gifts/Grants 81, 65,991 57,784 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 115,13 69,49 32,84 Text Book & Student Material 48,378 12,465 52,879 Activity Fund 9,837 5,6 Bond and Interest #1 1,519,442 1,428,828 1,531,935 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 2,693,715 2,947,246 3,282,873 Enrollment (FTE)* 1,696. 1,696. 1,696. Amount per Pupil 1,588 1,738 1,936 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 2,693,715 2,947,246 3,282,873 Unencumbered Cash Balances by Fund 3,5, 3,, 2,693,715 2,947,246 3,282,873 2,5, 2,, 1,5, 1,, 5, July 1, 211 July 1, 212 July 1, 213 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. 9/12/213 1:54 AM Sumexpen.xlsx Page 18 of 24

35 Reserve Funds Unencumbered Cash Balance USD# 353 July 1, 211 July 1, 212 July 1, 213 Special Reserve TOTAL OTHER Amount per Pupil $ $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July 1, 211 July 1, 212 July 1, 213 *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. 9/12/213 1:54 AM Sumexpen.xlsx Page 19 of 24

36 USD# 353 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 1, , % 1,67.6-3% 1, % 1,595. 1% Enrollment (FTE)** 1,696. 1,696. % 1,696. % 1,696. % 1,696. % Number of Students - Free Meals % 742 4% 725-2% 755 4% Number of Students - Reduced Meals % 249-7% 223-1% 215-4% 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. 9/12/213 1:54 AM Sumexpen.xlsx Page 2 of 24

37 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 and Interest # Bond and Interest #2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission Rec Comm Employee Bnfts TOTAL OTHER Total USD Mill Rates Miscellaneous Information Mill Rates by Fund (Total USD) Capital Outlay 8% Bond and Interest #1 2% Supplemental General 41% General 31% 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 9/12/213 1:54 AM Sumexpen.xlsx Page 21 of 24

38 Other Information USD# Actual Actual Budget Assessed Valuation $65,674,285 $64,41,811 $64,838,4 Bonded Indebtedness $ $ $ Assessed Valuation $65,8, $65,6, $65,4, $65,2, $65,, $64,8, $64,6, $64,4, $64,2, $64,, $63,8, $63,6, $65,674,285 $64,838,4 $64,41, Bonded Indebtedness $1 $1 $1 $1 $1 $1 $ $ $ $ $ $ $ $ /12/213 1:54 AM Sumexpen.xlsx Page 22 of 24