USD 339, Jefferson County North

Transcription

1 USD 339, Jefferson County North

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 # 339 Introduction Thank you for your interest in reviewing the budget pages of Jefferson County North, Unified School District #339. Jefferson County North is located in the northeast corner of Jefferson County. The district encompasses 114 square miles. The majority of this land is in Jefferson County, with very small sections extending into Atchison and Leavenworth counties. The district includes the two towns of Nortonville and Winchester. This year s budget reflects a significant decrease in tax levy for the patrons of Jefferson County North due to recent legislative action reinstating capital outlay support and fully funding (ending proration) of the supplemental funding. With Jefferson County North being a district with very low valuation compared to other Kansas districts, this year the assessed valuation for the district continued to increase by an additional $7, (from 17.1 million to 17.8 million). Construction afforded by last year s Bond is currently underway with completion dates in August or early September of this school year. The projects include: 1. Renovation of the high school, including classrooms, replacement of larger refrigerator and freezer in the kitchen 2. Additions to the High School, including a concession stand area, restrooms, and a new fitness classroom that will include community access 3. Replacement of track, including removal of existing track, complete renewal of drainage, development of a new 8-lane track with rubberized surface, jumping lanes and sandpits 4. Addition of handicap accessibility at the track and field area, including new sidewalk around half the field, new seating for both home and visitor teams, and concession access Board Members Mr. Ron Langston Board President Mrs. Sharon Porter Board Vice President Mr. Jim Bodenheimer Board Member Mr. James Filbert Board Member Mr. Justin Finley Board Member Mr. Mark Kern Board Member Mrs. Katherine Wolfe Board Member Key Staff Superintendent/Curriculum Director: Mrs. Denise Jennings Business Office Staff: Susan Coppinger, Board Clerk; Lana Aspinwall, Treasurer Other Key Contacts: Mr. Gary Bedigrew, High School Principal Mrs. Heather Renk, Elementary/Middle School Principal 1

4 The District s Accomplishments and Challenges Accomplishments: The district has impressive, well-maintained, technology rich attendance centers including an elementary middle school (Pre-K-8) facility built in 1997, located in Nortonville, and a recently renovated high school (9-12) facility built in 198, located in Winchester. The other main building in the district serves as the district office and high school technology center that is also located in Winchester. The following lists some of the many opportunities at Jefferson County North: Preschool Program All-Day Kindergarten High Student Achievement High Graduation Rates Yearlong Curriculum Guides Interactive Whiteboards within Classrooms Wireless Internet Access Multiple Mobile Computer Labs offering 2:1 Student to Computer Ratio 1:1 ipads for high school students HS Interactive Distance Learning Courses Quality Food Service includes breakfast and lunch Fine Arts Opportunities Extra-Curricular Activities for MS and HS Physical Education daily Strong family and community commitment Challenges: Declining enrollment, the struggling economy, rising costs of fuel and increased operating expenses challenge the Board of Education in balancing district needs. Our school district has a limited tax base compared to other school districts. 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 Support Expenditures (21) 8. Instructional Support Expenditures (22) 9. General Administration Expenditures (23) 1. School Administration Expenditures (24) 11. Central Services Expenditures (25) 12. Operations and Maintenance Expenditures (26) 13. Transportation Expenditures (27) 14. Other Support Services Expenditures (29) 15. Food Service Expenditures (31) 16. Community Services Operations (33) 17. Capital Improvements (4) 18. Debt Services (51) 19. Miscellaneous Information Transfers (52) 2. Miscellaneous Information Unencumbered Cash Balance by Fund 21. Reserve Funds Unencumbered Cash Balance 22. Other Information Enrollment Information 23. Miscellaneous Information Mill Rates by Fund 24. Other Information Assessed Valuation and Bonded Indebtedness 3

6 Note: The FTE (full time equivalency) used in this report to calculate the Amount Per Pupil is defined as 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. KSDE Website Information Available K-12 Statistics (Building, District or State Totals) Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications Assessed Valuation Cash Balances Headcount Enrollment Mill Levies Personnel (Certified/Non-Certified) Salary Reports Kansas Building Report Card Attendance Rate Graduation Rate Dropout Rate School Violence Assessments o Reading o Mathematics o Writing Graduates Passing Adv. Science Courses Graduates Passing Adv. Math Courses 4

7 USD# 339 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 3,639,243 54% 3,483,8 61% -4% 3,631,927 56% 4% Student Support Services 146,916 2% 152,697 3% 4% 158,96 2% 4% Instructional Support Services 8,11 1% 52,296 1% -35% 43,45 1% -17% Administration & Support 672,249 1% 661,672 12% -2% 76,19 11% 7% Operations & Maintenance 596,97 9% 598,426 1% % 681,175 1% 14% Transportation 299,96 4% 292,797 5% -2% 453,626 7% 55% Food Services 235,39 3% 238,617 4% 2% 276,3 4% 16% Capital Improvements 5,67 % 4,326 1% 611% 35, 5% 768% Debt Services 1,125,7 17% 181,36 3% -84% 22,938 3% 12% Other Costs % 2,63 % % 2, % -3% Total Expenditures* 6,8,831 1% 5,72,938 1% -16% 6,56,134 1% 14% Amount per Pupil $14,47 $13,419-7% $15,39 14% Current Expenditures** 5,61,366 1% 5,447,286 1% -3% 5,715,196 1% 5% Amount per Pupil $11,937 $12,817 7% $13,448 5% Percent of Expenditures Instruction*** (Total Expenditures) 3,589,243 53% 3,462,369 61% 8% 3,66,927 55% -6% Instruction*** (Current Expenditures) 3,589,243 64% 3,462,369 64% % 3,66,927 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 - 29 and 33 Administration & Support - 23, 24 and 25 Capital Improvements - 4 Operations & Maintenance - 26 Debt Services - 51 Transfers ,, 3,631,927 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, 158,96 43,45 Summary of Total Expenditures by Function (All Funds) 76,19 681, , ,3 35, 22,938 2, Summary of Total Expenditures by Function Food Services 4% Transportation 7% Operations & Maintenance 11% Capital Improvements 5% Administration & Support 11% Instructional Support 1% Debt Services 3% Student Support Services 2% Instruction 56% Instruction Student Support Services Instructional Support Administration & Support Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/15/214 1:43 PM Sumexpen.xlsx Page 1 of 3

8 USD# 339 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 1,816,445 62% 1,722,865 62% -5% 1,733,225 61% 1% Student Support 76,38 3% 79,789 3% 4% 8,834 3% 1% Instructional Support 56,545 2% 25,845 1% -54% 26,255 1% 2% Administration & Support 5,345 17% 48,46 17% -4% 493, 17% 3% Operations & Maintenance 236,939 8% 237,87 9% % 24,125 9% 1% Transportation 248,465 8% 232,342 8% -6% 245,34 9% 6% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 2,935,119 1% 2,778,388 1% -5% 2,818,779 1% 1% Amount per Pupil $6,245 $6,537 5% $6,632 1% The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. 2,, Summary of General Fund Expenditures 1,8, 1,733,225 1,6, 1,4, 1,2, 1,, 8, , 493, 4, 24, ,34 2, Instruction 8,834 Student Support 26,255 Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of General Fund Expenditures by Function Operations & Maintenance 9% Administration & Support 17% Transportation 9% Instruction 61% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Instructional Support 1% Student Support 3% Transportation Capital Improvements Other Costs 9/15/214 1:43 PM Sumexpen.xlsx Page 2 of 3

9 USD# 339 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 244,993 33% 22,312 29% -17% 211,115 29% 4% Student Support 25,866 4% 27,8 4% 4% 27,78 4% % Instructional Support 9,198 1% 8,755 1% -5% 6,7 1% -23% Administration & Support 135,83 18% 141,15 2% 4% 159,9 22% 13% Operations & Maintenance 321,27 44% 315,873 45% -2% 323,326 44% 2% Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 737,67 1% 695,53 1% -6% 728,119 1% 5% Amount per Pupil $1,568 $1,635 4% $1,713 5% 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 35, 323,326 3, 25, 211,115 2, 15, 159, , , Instruction 27,78 Student Support 6,7 Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of Supplemental General Fund Expenditures by Function Instruction Operations & Maintenance 44% Instruction 29% Student Support 4% Student Support Instructional Support Administration & Support Operations & Maintenance Administration & Support 22% Instructional Support 1% Transportation Capital Improvements Other Costs 9/15/214 1:43 PM Sumexpen.xlsx Page 3 of 3

10 12,246 16,797 17,912 65,743 34,6 32, , , ,34 636, , ,9 558, ,96 563,451 2,61,438 1,925,177 1,944,34 USD# 339 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,61,438 56% 1,925,177 55% -7% 1,944,34 55% 1% Student Support 12,246 3% 16,797 3% 4% 17,912 3% 1% Instructional Support 65,743 2% 34,6 1% -47% 32,955 1% -5% Administration & Support 636,148 17% 621,565 18% -2% 652,9 18% 5% Operations & Maintenance 558,146 15% 552,96 16% -1% 563,451 16% 2% Transportation 248,465 7% 232,342 7% -6% 245,34 7% 6% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 3,672,186 1% 3,473,441 1% -5% 3,546,898 1% 2% Amount per Pupil $7,813 $8,173 5% $8,346 2% 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 2,5, 2,, 1,5, ,, , Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of General and Supplemental General Fund Expenditures by Function Operations & Maintenance 16% Administration & Support 18% Transportation 7% Instructional Support 1% Student Support 3% Instruction 55% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/15/214 1:43 PM Sumexpen.xlsx Page 4 of 3

11 37,46 46,181 61,8 879, , ,84 USD# 339 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 879,451 96% 792,698 94% -1% 867,84 93% 9% Student Support % % % % % Instructional Support % % % % % Administraton & Support % % % % % Operations & Maintenance % % % % % Transportation 37,46 4% 46,181 6% 25% 61,8 7% 34% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 916,497 1% 838,879 1% -8% 928,884 1% 11% Amount per Pupil $1,95 $1,974 1% $2,186 11% 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 9, 8, 7, 6, 5, 4, 3, , 1, Instruction Student Support Instructional Support Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of Special Education Fund by Function Transportation 7% Instruction Student Support Instruction 93% Instructional Support Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/15/214 1:43 PM Sumexpen.xlsx Page 5 of 3

12 USD# 339 Instruction Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 1,816,445 1,722,865-5% 1,733,225 1% Federal Funds 116,96 123,152 5% 122,56-1% Supplemental General 244,993 22,312-17% 211,115 4% At Risk (4yr Old) 5,453 64,228 27% 7,555 1% At Risk (K-12) 161, ,647 39% 233,475 4% Bilingual Education % % Virtual Education % % Capital Outlay 5, 2,639-59% 25, 21% Driver Education 42 7, % 13,415 78% Declining Enrollment % % Extraordinary School Program 11,41 11,166 1% 18,22 63% Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 879, ,698-1% 867,84 9% Cost of Living % % Vocational Education 115,662 16,859-8% 14,58 32% Gifts/Grants % 1 % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 167, ,8 5% 196,652 12% Contingency Reserve % Text Book & Student Material 5,496 9,176 67% Activity Fund 19,76 21,911 15% -1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 3,639,243 3,483,8-4% 3,631,927 4% Enrollment (FTE)* % 425. % Amount per Pupil 7,743 8,195 6% 8,546 4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 3,639,243 3,483,8-4% 3,631,927 4% 3,65, 3,639,243 Instruction Expenditures 3,631,927 3,6, 3,55, 3,5, 3,483,8 3,45, 3,4, Instruction Expenditures 2,, 1,816,445 1,722,865 1,733,225 1,5, 1,, 879, , ,84 General Supplemental General Special Education 5, 244,993 22, , NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/15/214 1:43 PM Sumexpen.xlsx Page 6 of 3

13 Student Support Expenditures (21) USD# 339 % % inc/ inc/ Actual Actual dec Budget dec General 76,38 79,789 4% 8,834 1% Federal Funds % % Supplemental General 25,866 27,8 4% 27,78 % At Risk (4yr Old) % % At Risk (K-12) 31,7 31,116 % 32,9 3% Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program 5,3 5,3 % 7,95 5% Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 8,363 9,484 13% 1,954 15% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 146, ,697 4% 158,96 4% Enrollment (FTE)* % 425. % Amount per Pupil % 374 4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 146, ,697 4% 158,96 4% Amount per Pupil $336 $354 6% $374 6% Student Support Expenditures 16, 158, 156, 154, 152, 15, 148, 146, 144, 142, 14, 158,96 152, , 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. 9/15/214 1:43 PM Sumexpen.xlsx Page 7 of 3

14 USD# 339 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 56,545 25,845-54% 26,255 2% Federal Funds % % Supplemental General 9,198 8,755-5% 6,7-23% 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 2,629 3,84 45% 6,61 74% 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 5,16 3,364-35% 3,885 15% Contingency Reserve % Text Book & Student Material 6,479 1,528 62% Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 8,11 52,296-35% 43,45-17% Enrollment (FTE)* % 425. % Amount per Pupil % 12-17% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 8,11 52,296-35% 43,45-17% Amount per Pupil $17 $123-28% $12-17% Instructional Support Expenditures 9, 8, 7, 6, 5, 4, 3, 2, 1, 8,11 52,296 43, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/15/214 1:43 PM Sumexpen.xlsx Page 8 of 3

15 USD# 339 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 223,231 27,619-7% 212,2 2% Federal Funds % % Supplemental General 123, ,161 1% 143, 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 Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 16,767 19,32 14% 25,867 36% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 363,393 35,812-3% 381,67 9% Enrollment (FTE)* % 425. % Amount per Pupil % 897 9% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 363,393 35,812-3% 381,67 9% General Administration Expenditures 385, 38, 375, 37, 365, 36, 355, 35, 345, 34, 335, 381,67 363,393 35, 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. 9/15/214 1:43 PM Sumexpen.xlsx Page 9 of 3

16 USD# 339 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 254,82 259,12 2% 267,8 3% Federal Funds % % Supplemental General 12,48 16,944 37% 16,9 % 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 19,334 21,75 9% 24,342 16% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 286, ,139 4% 39,42 4% Enrollment (FTE)* % 425. % Amount per Pupil % 727 4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 286, ,139 4% 39,42 4% 31, 35, 3, 295, School Administration Expenditures 297,139 39,42 29, 286, , 28, 275, 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. 9/15/214 1:43 PM Sumexpen.xlsx Page 1 of 3

17 USD# 339 Central Services Expenditures (25) % % inc/ inc/ Actual Actual dec Budget dec General 22,312 13,721-39% 13, -5% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % 3, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 22,312 13,721-39% 16, 17% Enrollment (FTE)* % 425. % Amount per Pupil % 38 17% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 22,312 13,721-39% 16, 17% Central Services Expenditures 25, 22,312 2, 15, 13,721 16, 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. 9/15/214 1:43 PM Sumexpen.xlsx Page 11 of 3

18 USD# 339 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 236, ,87 % 24,125 1% Federal Funds % % Supplemental General 321,27 315,873-2% 323,326 2% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 9,95 13,651 5% 8, 486% Driver Training % 1,5 54% Declining Enrollment % % Extraordinary School Program % % Food Service 9,557 9,772 2% 11,892 22% 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 19,994 21,67 5% 24,332 15% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 596,97 598,426 % 681,175 14% Enrollment (FTE)* % 425. % Amount per Pupil 1,27 1,48 11% 1,63 14% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 596,97 598,426 % 681,175 14% Operations and Maintenance Expenditures 7, 68, 681,175 66, 64, 62, 6, 596,97 598,426 58, 56, 54, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/15/214 1:43 PM Sumexpen.xlsx Page 12 of 3

19 USD# 339 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 248, ,342-6% 245,34 6% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % 13, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 37,46 46,181 25% 61,8 34% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 13,585 14,274 5% 16,486 15% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 299,96 292,797-2% 453,626 55% Enrollment (FTE)* % 425. % Amount per Pupil % 1,67 55% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 299,96 292,797-2% 453,626 55% Transportation Expenditures 5, 45, 4, 35, 3, 25, 2, 15, 1, 5, 299,96 292, , NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/15/214 1:43 PM Sumexpen.xlsx Page 13 of 3

20 USD# 339 Other Support Services Expenditures (29) % % inc/ inc/ Actual Actual dec Budget dec General 2,63 % 2, -3% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,63 % 2, -3% Enrollment (FTE)* % 425. % Amount per Pupil 5 % 5-3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,63 % 2, -3% Other Support Services Expenditures 2,5 2, 2,63 2, 1,5 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. 9/15/214 1:43 PM Sumexpen.xlsx Page 14 of 3

21 USD# 339 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 227, ,168 1% 266,245 15% 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 7,127 7,449 5% 9,758 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 235,39 238,617 2% 276,3 16% Enrollment (FTE)* % 425. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 235,39 238,617 2% 276,3 16% Food Service Expenditures 28, 276,3 27, 26, 25, 24, 23, 22, 235,39 238,617 21, 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. 9/15/214 1:43 PM Sumexpen.xlsx Page 15 of 3

22 USD# 339 Community Services Operations (33) % % chart and graph ch inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* % 425. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Community Services Operations (33) NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/15/214 1:43 PM Sumexpen.xlsx Page 16 of 3

23 USD# 339 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 5,67 4, % 35, 768% 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 5,67 4, % 35, 768% Enrollment (FTE)* % 425. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 5,67 4, % 35, 768% 35, 3, 25, 2, 15, Capital Improvements (4) 35, 1, 5, 5,67 4, 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. 9/15/214 1:43 PM Sumexpen.xlsx Page 17 of 3

24 USD# 339 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 1,125,7 181,36-84% 22,938 12% Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,125,7 181,36-84% 22,938 12% Enrollment (FTE)* % 425. % Amount per Pupil 2, % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,125,7 181,36-84% 22,938 12% Deb Services (51) 1,2, 1,125,7 1,, 8, 6, 4, 2, 181,36 22, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/15/214 1:43 PM Sumexpen.xlsx Page 18 of 3

25 USD# 339 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 791,691 86,154 2% 776,391-4% Federal Funds % % Supplemental General 53,826 51,137-1% 492,65-2% 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 % 11,728 % 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 1,295,517 1,37,291 1% 1,28,769-2% Enrollment (FTE)* % 425. % Amount per Pupil 2,756 3,76 12% 3,14-2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,295,517 1,37,291 1% 1,28,769-2% Transfers (52) 1,31, 1,35, 1,3, 1,295, 1,29, 1,285, 1,28, 1,275, 1,27, 1,265, 1,37,291 1,295,517 1,28, 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. 9/15/214 1:43 PM Sumexpen.xlsx Page 19 of 3

26 USD# 339 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 212 July 1, 213 July 1, 214 General Federal Funds 2,415 4,133 Supplemental General 59,51 33,928 29,636 At Risk (4yr Old) 43,82 43, 42,972 At Risk (K-12) 85, 85, 84,737 Bilingual Education Virtual Education Capital Outlay 494,171 58,99 55,149 Driver Training 9,331 13,96 14,836 Declining Enrollment Extraordinary School Program 6,483 7, 8,349 Food Service 65,1 62,328 61,6 Professional Development 13,717 11,832 8,621 Parent Education Program 1, 4,7 5,3 Summer School 11,728 11,728 11,728 Special Education 372,58 36, ,97 Cost of Living Vocational Education 7, 93,679 14,82 Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 25,478 25,478 25,478 Text Book & Student Material 119, ,212 15,861 Activity Fund 9,518 8,24 8,154 Bond and Interest #1 469, , ,365 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 2,47,35 1,72,432 1,815,29 Enrollment (FTE)* Amount per Pupil 4,356 4,48 4,271 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 2,47,35 1,72,432 1,815,29 Unencumbered Cash Balances by Fund 2,5, 2,, 2,47,35 1,72,432 1,815,29 1,5, 1,, 5, July 1, 212 July 1, 213 July 1, 214 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/15/214 1:43 PM Sumexpen.xlsx Page 2 of 3

27 Reserve Funds Unencumbered Cash Balance USD# 339 July 1, 212 July 1, 213 July 1, 214 Special Reserve TOTAL OTHER Amount per Pupil $ $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July 1, 212 July 1, 213 July 1, 214 *School districts are authorized by law to self insure rather than purchase insurance for the following categories: Worker's Comp, Health Insurance, Life Insurance, Property and Casualty (Risk Management) and Disability Income Insurance. Monies are placed in the Self Insured Fund to pay for claims which may arise from the categories listed above. 9/15/214 1:43 PM Sumexpen.xlsx Page 21 of 3

28 USD# 339 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % % Enrollment (FTE)** % 47. % % 425. % Number of Students - Free Meals % % 134 9% 14 4% Number of Students - Reduced Meals % 52-4% 5-4% 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. 9/15/214 1:43 PM Sumexpen.xlsx Page 22 of 3

29 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 12% Bond and Interest #1 12% Supplemental General 36% General 4% 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 9/15/214 1:43 PM Sumexpen.xlsx Page 23 of 3

30 Other Information USD# Actual Actual Budget Assessed Valuation $16,149,565 $17,142,963 $17,875,5 Bonded Indebtedness $1,276,839 $2,651,62 $2,495,617 Assessed Valuation $18,, $17,875,5 $17,5, $17,142,963 $17,, $16,5, $16,149,565 $16,, $15,5, $15,, Bonded Indebtedness $3,, $2,5, $2,, $1,5, $1,276,839 $2,651,62 $2,495,617 $1,, $5, $ /15/214 1:43 PM Sumexpen.xlsx Page 24 of 3

31 USD 339 Sources of Revenue and Proposed Budget for Estimated Sources of Revenue Estimated Amount July 1, 214 State Federal Local July 1, 215 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 3,597,17 3,585,442 11,728 XXXXXXXX Supplemental General 1,22,769 29,636 89, ,641 XXXXXXXX Adult Education At Risk (4yr Old) 7,555 42,972 55, 27,417 Adult Supplemental Education At Risk (K-12) 265,565 84,737 21,928 3,1 Bilingual Education Virtual Education Capital Outlay 588, 55,149 53, ,186 12,583 Driver Training 14,915 14,836 2,975 3, 5,896 Declining Enrollment XXXXXXXX Extraordinary School Program 18,22 8,349 6, 6,5 2,629 Food Service 278,137 61,6 1,975 19,15 3, 8,331 4,19 Professional Development 6,61 8,621 2,11 Parent Education Program 7,95 5,3 2,65 Summer School 11,728 11,728 Special Education 928, ,97 844,463 27,676 Vocational Education 14,58 14,82 12, 84,24 Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 1 1 Textbook & Student Materials Revolving 15,861 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 312, ,276 XXXXXXXXX Contingency Reserve 25,478 XXXXXXXXX Activity Funds 8,154 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 22, ,365 15,528 12,36 195,991 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 122,56 xxxxxxxxxxx 122,56 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 7,786,93 1,815,29 4,871, , ,28, , ,733 Less Transfers 1,28,769 TOTAL Budget Expenditures $6,56,134 Sources of Revenue - - State, Federal, Local State Revenues 4,962,823 4,244,929 4,871,136 Federal Revenues 235, , ,521 Local Revenues 2,57,666 2,61,241 1,977,263 Total Revenues 7,769,43 7,15,6 7,79,92 Revenues Per Pupil 16,531 16,718 16,659

32 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, Summary of Total Expenditures by Function (All Funds) USD Jefferson County - Summary 2,5, 2,, 1,5, 1,, 5, General and Supplemental General Fund Expenditures by Function Instruction Expenditures FTE Enrollment for Budget Authority 3,65, 48. 3,6, 46. 3,55, 44. 3,5, 42. 3,45, 3,4, Mill Levies by Fund 9, 8, 7, 6, 5, 4, 3, 2, 1, Average Salary Total USD Mill Rates Amount Per Pupil By Function (All Funds) , 14, 12, 1, 8, 6, 4, 2,

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