Marion-Florence, USD 408

Transcription

1 Marion-Florence, USD 48

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 #: 48 Introduction Marion Florence, USD 48 is a 3A rural school district covering 237 square miles. The district is situated on the west edge of the Flint Hills. It includes: the towns of Marion and Florence, the Marion County Park and Lake, and the east portion of Marion Reservoir. Marion and Florence have long maintained a tradition of providing their citizens with the advantages that may only be realized in a hometown where people still hold long conversations with both friends and strangers alike. This friendliness certainly bodes well for all aspects of these two communities and particularly benefits USD 48. Throughout the years, the Marion and Florence communities have supported a wide offering of educational initiatives to better serve the students within the school system. Along with maintaining a quality educational program aimed at helping each student achieve at their highest potential, USD 48 also strives to offer the students opportunities to grow by participating in a wide range of extra-curricular activities. These extra-curricular activities include strong programs in both athletics and in performing arts. The strength of the programs of USD 48 stems from the collaborative efforts of our progressively minded staff and a unified desire to help students realize their full potential. Board Members Chris Sprowls, President Sarah Cope, Vice President Jan Helmer Jeremiah Lange Duane Kirkpatrick Jana Norgquist Doug Regnier Superintendent: Lee Leiker Key Staff Business Office Staff: Curriculum & Instruction Staff: Other Key Contacts: Becky Summerville, Clerk Jordan Metro, Treasurer Michelle Flaming Tod Gordon, High School Principal Missy Stubenhofer, Middle School Principal Justin Wasmuth, Elementary School Prinicipal 1

4 Accomplishments: The District s Accomplishments and Challenges Marion Florence, USD 48 has established a standard for high academic results through quality teaching and the maintaining of a positive school climate. The district s commitment to maintaining student assistance programs such as, after-school homework assistance and summer school, have resulted in an increase in test scores. Students are challenged to discover, create, problem-solve, and construct solutions by using a variety of skills which they have learned and experienced. USD 48 is fortunate to have high quality teachers, support staff, and administrators that are committed to educational excellence. As a result of dedicated students, superior staff members and quality programs, the percentage of students scoring above State and National averages on college entrance exams is extremely high. Likewise, USD 48 students have scored extremely well on the Kansas State Assessments, with a large number of students achieving Exemplary status. USD 48 also continues to have a high attendance rate and an extremely high graduation rate. The district provides opportunities for students through activities, as well as various clubs and organization programs. Students interact outside the classroom and within the community by being a part of theatrical performances, musical performances, community cleanup projects, community events, and athletic programs. Challenges: Meeting the demands of increased State Mandates, offering alternative ways of learning, providing training for improved instruction, and implementing new technology are all challenges facing USD 48. Appropriate funding is essential to all of these areas of school improvement and progress. The results of declining student populations make it increasingly difficult to provide the quality of education to which our community has become accustomed. Difficult economic times have resulted in reduced state aid to Kansas school districts. Decreased State aid, along with our declining enrollment has certainly created a significant financial challenge to the district. The increased number of students with special needs also continues to challenge both our special education staff, as well as our regular education staff. Providing the services, equipment, and support these students deserve will also continue to be a challenge. 2

5 Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) 2. Summary of General Fund Expenditures by Function 3. Summary of Supplemental General Fund Expenditures by Function 4. Summary of General and Supplemental General Fund Expenditures by Function 5. Summary of Special Education Fund by Function 6. 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. 3

6 KSDE Website Information Available K-12 Statistics (Building, District or State Totals) Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications Certified Personnel Enrollment Dropouts Graduates Salary Reports Kansas Building Report Card Attendance Rate Graduation Rate Dropout Rate School Violence Assessments o Reading o Mathematics o Writing Graduates Passing Adv. Science Courses Graduates Passing Adv. Math Courses 4

7 USD# 48 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 4,6,92 58% 3,95,997 57% -1% 4,635,61 58% 17% Student Support Services 97,623 1% 146,217 2% 5% 154,13 2% 5% Instructional Support Services 191,84 3% 199,617 3% 4% 27,48 3% 4% General Administration 191,918 3% 214,529 3% 12% 216,698 3% 1% School Administration (Building) 389,717 6% 386,87 6% -1% 412,32 5% 7% Operations & Maintenance 617,122 9% 624,619 9% 1% 689,325 9% 1% Transportation 243,322 4% 189,624 3% -22% 21,576 3% 11% Food Services 386,425 6% 363,795 5% -6% 451,176 6% 24% Capital Improvements 2,365 % 23,488 % 893% 15, 2% 539% Debt Services 631,89 9% 641,387 9% 2% 659,93 8% 3% Other Costs 12,41 2% 135,555 2% 13% 175, 2% 29% Total Expenditures* 6,879,462 1% 6,876,635 1% % 7,962,164 1% 16% Amount per Pupil $12,69 $12,618 5% $15,431 22% Current Expenditures** 6,242,127 1% 6,171,315 1% -1% 6,687,82 1% 8% Amount per Pupil $1,951 $11,324 3% $12,961 14% Percent of Expenditures Instruction*** (Total Expenditures) 4,5,72 58% 3,91,552 57% -1% 4,185,39 53% -4% Instruction*** (Current Expenditures) 4,5,72 64% 3,91,552 63% -1% 4,185,39 63% % * 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 ,, 4,635,61 4,5, 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, 154,13 27,48 216,698 Summary of Total Expenditures by Function (All Funds) 412,32 689,325 21, ,176 15, 659,93 175, Capital Improvements Debt Services 2% 8% Food Services 6% Transportation 3% Operations & Maintenance 9% School Administration (Building) 5% General Administration 3% Instructional Support 2% Summary of Total Expenditures by Function Student Support Services 2% Other Costs 2% Instruction 58% Instruction Student Support Services Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/16/213 1:21 AM Sumexpen.xlsx Page 1 of 24

8 USD# 48 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 1,42,972 49% 1,184,3 43% -16% 1,33,986 39% -13% Student Support 84,53 3% 133,474 5% 58% 139,5 5% 5% Instructional Support 153,315 5% 17,856 6% 11% 177,25 7% 4% General Administration 175,682 6% 2,311 7% 14% 198,72 7% -1% School Administration (Building) 363,739 13% 364,58 13% % 382,5 14% 5% Operations & Maintenance 373,694 13% 388,947 14% 4% 399,1 15% 3% Transportation 24,129 7% 149,826 5% -27% 167,45 6% 12% Capital Improvements % % % % % Other Costs 12,41 4% 135,555 5% 13% 175, 7% 29% Total Expenditures 2,878,435 1% 2,727,57 1% -5% 2,672,858 1% -2% Amount per Pupil $5,5 $5,4-1% $5,18 4% The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. 1,6, 1,4, Summary of General Fund Expenditures 1,2, 1,, 1,33,986 8, 6, 4, 2, 139,5 177,25 198,72 382,5 399,1 167,45 175, Summary of General Fund Expenditures by Function Transportation 6% Operations & Maintenance 15% School Administration (Building) 14% General Administration 7% Other Costs 7% Instruction 39% Instructional Support 7% Student Support 5% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/16/213 1:21 AM Sumexpen.xlsx Page 2 of 24

9 USD# 48 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 494,558 69% 614,234 74% 24% 813,144 76% 32% Student Support % % % % % Instructional Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance 218,736 31% 215,766 26% -1% 25, 24% 16% Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 713,294 1% 83, 1% 16% 1,63,144 1% 28% Amount per Pupil $1,251 $1,523 22% $2,6 35% 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 9, 8, 813,144 7, 6, 5, 4, 3, 2, 25, , Summary of Supplemental General Fund Expenditures by Function Instruction Operations & Maintenance 24% Student Support Instructional Support Instruction 76% General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/16/213 1:21 AM Sumexpen.xlsx Page 3 of 24

10 USD# 48 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 1,897,53 53% 1,798,264 51% -5% 1,847,13 49% 3% Student Support 84,53 2% 133,474 4% 58% 139,5 4% 5% Instructional Support 153,315 4% 17,856 5% 11% 177,25 5% 4% General Administration 175,682 5% 2,311 6% 14% 198,72 5% -1% School Administration (Building) 363,739 1% 364,58 1% % 382,5 1% 5% Operations & Maintenance 592,43 16% 64,713 17% 2% 649,1 17% 7% Transportation 24,129 6% 149,826 4% -27% 167,45 4% 12% Capital Improvements % % % % % Other Costs 12,41 3% 135,555 4% 13% 175, 5% 29% Total Expenditures 3,591,729 1% 3,557,57 1% -1% 3,736,2 1% 5% Amount per Pupil $6,31 $6,527 4% $7,24 11% 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 2,, 1,847,13 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, 139,5 177,25 198,72 382,5 649,1 167,45 175, Summary of General and Supplemental General Fund Expenditures by Function Transportation 5% Other Costs 5% Operations & Maintenance 17% Instruction 49% Instruction Student Support Instructional Support School Administration (Building) 1% General Administration 5% Instructional Support 5% Student Support 4% General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/16/213 1:21 AM Sumexpen.xlsx Page 4 of 24

11 22,957 23,8 24,5 1,56,678 1,19,212 1,175, USD# 48 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 1,56,678 98% 1,19,212 98% -4% 1,175, 98% 15% Student Support % % % % % Instructional Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Transportation 22,957 2% 23,8 2% 1% 24,5 2% 6% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 1,79,635 1% 1,42,292 1% -3% 1,199,5 1% 15% Amount per Pupil $1,894 $1,912 1% $2,325 22% The Summary of Special Education Fund Expenditures chart information comes from pages 6-13 and only uses the 'Special Education Fund' line items. (Total expenditures excludes Special Ed Coop Fund because it would include expenditures for all schools participating in the Coop.) Summary of Special Education Fund Expenditures by Function 1,2, 1,, 8, 6, 4, , Summary of Special Education Fund by Function Transportation 2% Instruction Student Support Instructional Support Instruction 98% General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/16/213 1:21 AM Sumexpen.xlsx Page 5 of 24

12 USD# 48 Instruction Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 1,42,972 1,184,3-16% 1,33,986-13% Federal Funds 12, ,967-2% 13,715-12% Supplemental General 494, ,234 24% 813,144 32% At Risk (4yr Old) % % At Risk (K-12) 375, 43, 15% 43, % Bilingual Education % % Virtual Education % % Capital Outlay 1,2 4, % 45, % Driver Education 6,535 6,738 3% 2,727 28% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 1,56,678 1,19,212-4% 1,175, 15% Cost of Living % % Vocational Education 25, ,269 33% 315, 15% Gifts/Grants 32,65 35,717 9% 51,6 44% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 211,71 184,838-12% 242,137 31% Contingency Reserve % Text Book & Student Material 9,777 5,744-41% Activity Fund 9,58 37,83-58% -1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 4,6,92 3,95,997-1% 4,635,61 17% Enrollment (FTE)* % % Amount per Pupil 7,3 7,25 3% 8,984 24% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 4,6,92 3,95,997-1% 4,635,61 17% Instruction Expenditures 4,8, 4,635,61 4,6, 4,4, 4,2, 4,, 3,8, 3,6, 4,6,92 3,95, Instruction Expenditures 1,5, 1,, 5, 1,42,972 1,184,3 1,56,678 1,19, , ,558 1,175, 1,33, ,144 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. 9/16/213 1:21 AM Sumexpen.xlsx Page 6 of 24

13 Student Support Expenditures (21) USD# 48 % % inc/ inc/ Actual Actual dec Budget dec General 84,53 133,474 58% 139,5 5% 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 6,625 7,55 6% 7,153 1% Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 6,495 5,688-12% 7,45 31% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 97, ,217 5% 154,13 5% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 97, ,217 5% 154,13 5% Amount per Pupil $184 $274 49% $34 11% Student Support Expenditures 16, 14, 146, ,13 12, 1, 97,623 8, 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/16/213 1:21 AM Sumexpen.xlsx Page 7 of 24

14 USD# 48 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 153,315 17,856 11% 177,25 4% 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 5,31 1, % 11,64 9% 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 16,236 14,218-12% 18,626 31% Contingency Reserve % Text Book & Student Material 17,258 3,897-77% Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 191,84 199,617 4% 27,48 4% Enrollment (FTE)* % % Amount per Pupil % 42 1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 191,84 199,617 4% 27,48 4% Amount per Pupil $337 $366 9% $42 1% Instructional Support Expenditures 21, 27,48 25, 2, 199, , 191,84 19, 185, 18, 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. 9/16/213 1:21 AM Sumexpen.xlsx Page 8 of 24

15 USD# 48 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 175,682 2,311 14% 198,72-1% 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 Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 16,236 14,218-12% 18,626 31% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 191, ,529 12% 216,698 1% Enrollment (FTE)* % % Amount per Pupil % 42 7% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 191, ,529 12% 216,698 1% General Administration Expenditures 22, 215, 21, 25, 2, 195, 19, 185, 18, 175, 216, , , 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. 9/16/213 1:21 AM Sumexpen.xlsx Page 9 of 24

16 USD# 48 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 363, ,58 % 382,5 5% 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 Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 25,978 22,749-12% 29,82 31% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 389, ,87-1% 412,32 7% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 389, ,87-1% 412,32 7% School Administration Expenditures 415, 412,32 41, 45, 4, 395, 39, 385, 38, 375, 37, 389, , 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. 9/16/213 1:21 AM Sumexpen.xlsx Page 1 of 24

17 USD# 48 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 373, ,947 4% 399,1 3% Federal Funds % % Supplemental General 218, ,766-1% 25, 16% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 1,961-1% 14,149 % 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 22,731 19,96-12% 26,76 31% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 617, ,619 1% 689,325 1% Enrollment (FTE)* % % Amount per Pupil 1,83 1,146 6% 1,336 17% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 617, ,619 1% 689,325 1% Operations and Maintenance Expenditures 7, 689,325 68, 66, 64, 62, 617, ,619 6, 58, 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. 9/16/213 1:21 AM Sumexpen.xlsx Page 11 of 24

18 USD# 48 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 24, ,826-27% 167,45 12% 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 22,957 23,8 1% 24,5 6% Cost of Living % % Vocational Education 2,5 % -1% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 16,236 14,218-12% 18,626 31% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 243, ,624-22% 21,576 11% Enrollment (FTE)* % % Amount per Pupil % 48 17% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 243, ,624-22% 21,576 11% Transportation Expenditures 25, 2, 243, ,624 21,576 15, 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. 9/16/213 1:21 AM Sumexpen.xlsx Page 12 of 24

19 USD# 48 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 376, ,264-6% 44, 24% Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 9,742 8,531-12% 11,176 31% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 386, ,795-6% 451,176 24% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 386, ,795-6% 451,176 24% Food Service Expenditures 5, 45, 4, 35, 3, 25, 2, 15, 1, 5, 451, , , 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. 9/16/213 1:21 AM Sumexpen.xlsx Page 13 of 24

20 USD# 48 Other Costs (25 & 29: Other Supplemental Services) (33: Community Services Operations) % % inc/ inc/ Actual Actual dec Budget dec General 12,41 135,555 13% 175, 29% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 12,41 135,555 13% 175, 29% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 12,41 135,555 13% 175, 29% Other Costs 18, 16, 14, 12, 1, 8, 6, 4, 2, 175, 135,555 12, 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. 9/16/213 1:21 AM Sumexpen.xlsx Page 14 of 24

21 USD# 48 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 2,365 23, % 15, 539% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,365 23, % 15, 539% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,365 23, % 15, 539% Capital Improvements (4) 16, 15, 14, 12, 1, 8, 6, 4, 2, 2,365 23, 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. 9/16/213 1:21 AM Sumexpen.xlsx Page 15 of 24

22 USD# 48 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 #1 631,89 641,387 2% 659,93 3% Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 631,89 641,387 2% 659,93 3% Enrollment (FTE)* % % Amount per Pupil 1,18 1,177 6% 1,279 9% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 631,89 641,387 2% 659,93 3% Deb Services (51) 66, 655, 65, 645, 64, 635, 63, 625, 62, 615, 659,93 641, , 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. 9/16/213 1:21 AM Sumexpen.xlsx Page 16 of 24

23 USD# 48 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 1,43,387 1,488,986 4% 1,77,451 15% Federal Funds % % Supplemental General 236,76 11, -54% 81,856-26% 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 1,667,93 1,598,986-4% 1,789,37 12% Enrollment (FTE)* % % Amount per Pupil 2,925 2,934 % 3,468 18% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,667,93 1,598,986-4% 1,789,37 12% Transfers (52) 1,8, 1,789,37 1,75, 1,7, 1,667,93 1,65, 1,6, 1,598,986 1,55, 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. 9/16/213 1:21 AM Sumexpen.xlsx Page 17 of 24

24 USD# 48 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 211 July 1, 212 July 1, 213 General 1 Federal Funds Supplemental General 77 7,11 81,86 At Risk (4yr Old) At Risk (K-12) Bilingual Education Virtual Education Capital Outlay 633, , ,441 Driver Training 12,528 12,187 12,442 Declining Enrollment Extraordinary School Program Food Service 3,623 29,995 3,551 Professional Development 5,281 12,25 1,64 Parent Education Program Summer School Special Education 341,29 283, ,644 Cost of Living Vocational Education 94, ,12 25,587 Gifts/Grants 1,33 1,6 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 148,75 148,75 148,75 Text Book & Student Material 9,66 1,683 31,758 Activity Fund 17,715 14,79 3,339 Bond and Interest #1 691, , ,162 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 1,986,484 1,948,386 1,815,693 Enrollment (FTE)* Amount per Pupil 3,485 3,575 3,519 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 1,986,484 1,948,386 1,815,693 Unencumbered Cash Balances by Fund 2,, 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, 1,986,484 1,948,386 1,815,693 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. 9/16/213 1:21 AM Sumexpen.xlsx Page 18 of 24

25 Reserve Funds Unencumbered Cash Balance USD# 48 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. 9/16/213 1:21 AM Sumexpen.xlsx Page 19 of 24

26 USD# 48 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % % Enrollment (FTE)** % % % % Number of Students - Free Meals % 26 14% % 25 15% Number of Students - Reduced Meals % 76 % 79 4% 75-5% 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. 9/16/213 1:21 AM Sumexpen.xlsx Page 2 of 24

27 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) Bond and Interest #1 21% Supplemental General 41% General 38% 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 9/16/213 1:21 AM Sumexpen.xlsx Page 21 of 24

28 Other Information USD# Actual Actual Budget Assessed Valuation $3,8,21 $3,771,481 $31,65,427 Bonded Indebtedness $7,2, $6,86, $6,495, Assessed Valuation $32,, $31,65,427 $31,5, $31,, $3,771,481 $3,5, $3,, $3,8,21 $29,5, $29,, $7,2, $7,, $7,2, Bonded Indebtedness $6,86, $6,8, $6,6, $6,495, $6,4, $6,2, $6,, /16/213 1:21 AM Sumexpen.xlsx Page 22 of 24

29 USD 48 Sources of Revenue and Proposed Budget for Estimated Sources of Revenue Estimated Amount July 1, 213 State Federal Local July 1, 214 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 4,38,39 3,917, ,387 XXXXXXXX Supplemental General 1,145, 81,86 434,94 628,2 XXXXXXXX Adult Education At Risk (4yr Old) Adult Supplemental Education At Risk (K-12) 43, 43, Bilingual Education Virtual Education Capital Outlay 614, ,441 3, 2, Driver Training 2,727 12,442 3,91 4,375 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 44, 3,551 3,52 188,821 24,58 192,6 Professional Development 11,64 1,64 1, Parent Education Program 7,153 7,153 Summer School Special Education 1,199,5 167,644 1,31,856 Vocational Education 315, 25,587 3, ,79 Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 51,6 1,6 5, Textbook & Student Materials Revolving 31,758 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 372, ,519 XXXXXXXXX Contingency Reserve 148,75 XXXXXXXXX Activity Funds 3,339 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 659,93 692, , , ,13 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 13,715 xxxxxxxxxxx 13,715 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 9,751,471 1,815,693 4,96,81 292,536 3, 1,789,37 1,788, ,13 Less Transfers 1,789,37 TOTAL Budget Expenditures $7,962,164 Sources of Revenue - - State, Federal, Local State Revenues 4,759,953 4,547,34 4,96,81 Federal Revenues 35, ,63 292,536 Local Revenues 3,438,324 3,55,994 3,581,256 Total Revenues 8,54,55 8,342,928 8,834,593 Revenues Per Pupil 14,919 15,38 17,121

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