Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures

Transcription

1 USD 353 Wellington

2 Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary of Expenditures (Sumexpen.xls) i

3 Budget General Information USD #: Wellington Introduction This is the fifth budget from USD 353 Wellington that I have had the honor and privilege to assist in the development and presentation to the board. With this document we have attempted to present data that will enable the reader a perception of the past as it has developed into the contemporary budget. Along with the political situation in the state which at times has resulted in reduced legislative support, the current economic crisis embroiling our state and nation has brought serious reductions in vital budgetary areas that have had an affect on the stability of our school district. It is now my duty to report to you that this budget document is likely to be reduced before the end of this school year. It is becoming impossible for any school official to guarantee that the general fund will remain solvent during the fiscal year. With the results of the court action regarding school finance in the Montoy case, there was more optimism developing until the most recent economic crisis confronting Kansas and the nation. With this in mind, another round of court action regarding educational funding in Kansas is underway. Two years ago, the public school districts of Kansas encountered 3 budget reductions and with more taking place last year. As one can determine, the general fund of USD 353 is less than what we started last year with, so the prognosis of the future is not optimistic until the unemployed once again become employed. There are enough unknown economic adversaries lurking in the background that the board and patrons should be aware of the unforeseen circumstances that could still yet prevail and force public school districts throughout the state and nation to either alter or abolish any or all budgetary plans during the course of the school year. We cannot eliminate the potential of operating the district with no fund warrants or alternative methods other than what was once considered normal. The reader should note that the legislature has eliminated state aid on the Capital Outlay fund; last year reduced state aid to Special Education but during the year funded Special Education to the minimal level to continue the maintenance of effort of the mandated continuation of federal funding. This action on behalf of the majority of the state legislature increases the burden on the local property tax payer of every public school district but produces less to the educational experiences of each public school student. *This year USD 353 has experienced an increase in the assessed valuation which will assist in a slight decrease in mill levies to finance our basic educational programs. We had implemented plans to insure economic sovereignty for this school district but the state budget reductions related to the economic crisis has eliminated any possibility for those to portray positive results with the budget. That is the unfortunate ironic twist to this entire endeavor. The General Fund mill levy is mandated by the state legislature at 2 mills. That cannot change without action by the legislature and Governor. The matter of survival for most school districts in this state is the Supplemental General Fund or (LOB). This was brought into the public school agenda with the school finance act produced in It was originally a concession to the Johnson County area to alleviate their concern to being subjected to equal educational opportunities. In their case, they are wealthy enough to provide more and had the legislative influence to do so. Now, that fund does not always produce the extra funding but is now financing daily expenditures that at the beginning of the fund were not intended to do. The Capital Outlay mill levy is approved by board resolution and will remain in effect during the 5 year life of the resolution. The Bond and Interest Fund mill levy is being dealt with accordingly 1

4 as the re-financing program will eventually result in a reduced mill levy and less interest being paid. This should be an attractive process for the district taxpayers. Although public schools and those that lead them are often criticized for excessive mill levies and reckless spending of district funds, there will be a conscientious attempt at USD 353 to conserve the budget and protect the financial interests of district tax payers. Even though it is becoming increasingly risky to ensure the financial sovereignty of any public school district in Kansas resulting from many of the factors presented within this reading, I will assure the board and our patrons that district personnel will do their best to operate within the approved general fund budget authority. Sincerely, Rick Weiss Superintendent USD 353, Wellington Jackie Berryman, President Board Members David Peck, Vice President Dixie Blankenship, Member Maria Cornejo, Member Dena Martens, Member Bob White, Member Angie Ratcliff, Member Key Staff Superintendent: Rick Weiss Associate or Assistant Superintendents: Dr. Jackie Glasgow Business Office Staff: Curriculum & Staff: Dr. Jackie Glasgow Other Key Contacts: Kay Tibbs, Technology Director Larry Roth, Finance Director, Board Clerk Linda Knight, Business Manager, Accounts Payable Clerk Julie Arebalo, Payroll Clerk 2

5 3

6 The District s Accomplishments and Challenges Accomplishments: USD 353 Wellington has made significant improvements in recent years concerning student achievement on the Kansas Assessment. Noteworthy accomplishments have been made at both Wellington High School and Wellington Middle School. Although both schools experienced some concerns with state assessments with various sub groups measures are taking place to address those concerns. Regarding the most recent developments at both schools improvement is well documented over what was once prevalent at both schools. Outstanding academic work is also continued within our elementary schools. Those schools have continually produced exemplary work with students of diverse background. This is a credit to the students, faculty and building administrators involved with this work. It is becoming more difficult to produce such work while the state continues to reduce state funding. Challenges: The most formidable challenge to USD 353 Wellington is financial. The district manages to operate in spite of financial liabilities that were approved before this board was part of the district. With this in mind a stable academic and athletic program has continued in spite of state budget reductions. Adjustments have been made and if any further cuts should be forthcoming it is not guaranteed that the district would be able to continue in such a capacity that many are accustom to. The majority of the Kansas Legislature continues to reduce financial, philosophical, and logistical support for the public schools of Kansas. In so far as the academic opportunities presented to our students have not declined to this point, further reductions may result in the elimination of programs and personnel may result. At that point, it is not guarantied that the educational and extracurricular activities that students and patrons are accustomed will continue as they once knew them. This will be a situation that will be forced upon many in the state and potentially many negative results pertaining to public education in Kansas. Our pledge to our constituency is to provide the educational opportunities our students deserve until we are unable to do so. 4

7 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. Expenditures (1) 7. Student and al Support Expenditures (21 & 22) 8. General Administration Expenditures (23) 9. School Administration Expenditures (24) 1. Operations and Maintenance Expenditures (26) 11. (25 & 29: Other Supplemental Services) (3: Non- 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. 5

8 KSDE Website Information Available K-12 Statistics (Building, District or State Totals) Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications 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 6

9 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 11,576,382 62% 11,548,53 6% % 11,673,27 58% 1% Student & al Support 98,5 5% 1,86,676 6% 2% 964,54 5% -11% General Administration 352,821 2% 358,621 2% 2% 382,34 2% 7% School Administration (Building) 814,297 4% 857,537 4% 5% 895,53 4% 4% Operations & Maintenance 1,812,213 1% 1,942,329 1% 7% 1,964,267 1% 1% Capital Improvements 133,796 1% 255,744 1% 91% 8, 4% 213% Debt Services 1,787,483 9% 1,761,51 9% -1% 1,781,13 9% 1% 1,43,637 8% 1,338,236 7% -6% 1,639,975 8% 23% Total Expenditures 18,816,129 1% 19,148,724 1% 2% 2,1,566 1% 5% Amount per Pupil $11,94 $11,291 2% $11,852 5% 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. 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: - 1 Operations & Maintenance - 26 Student & al Support - 21 & 22-25, 29 and 3 and all others not included elsewhere General Administration - 23 Capital Improvements - 4 School Administration (Building) - 24 Debt Services - 51 Transfers ,, 12,, Summary of Total Expenditures By Function (All Funds) 1,, 8,, ,, 4,, 2,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Summary of Total Expenditures By Function (All Funds) Debt Services 9% Capital Improvements 4% Operations & Maintenance 1% School Administration (Building) General 4% Administration 2% Student & al Support 5% 8% 58% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 9/22/211 2:41 PM Sumexpen.xls Page 1 of 19

10 Summary of General Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 4,869,54 6% 4,799,64 58% -1% 4,68,196 59% -4% Student & al Support 296,611 4% 4,324 5% 35% 264,6 3% -34% General Administration 226,388 3% 236,782 3% 5% 232, 3% -2% School Administration (Building) 788,49 1% 834,884 1% 6% 816, 1% -2% Operations & Maintenance 1,375,259 17% 1,529,875 18% 11% 1,45, 18% -5% Capital Improvements % % % % % 541,6 7% 473,571 6% -12% 488,852 6% 3% Total Expenditures 8,97,312 1% 8,275,4 1% 2% 7,859,648 1% -5% Amount per Pupil $4,774 $4,879 2% $4,634-5% The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. Summary of General Fund Expenditures by Function 6,, 5,, 4,, ,, ,, 1,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General Fund Expenditures by Function 6% Operations & Maintenance 19% Student & al Support School Administration (Building) 1% General Administration 3% Student & al Support 3% 59% General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/22/211 2:41 PM Sumexpen.xls Page 2 of 19

11 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 965,317 59% 315,29 28% -67% 75,724 49% 138% Student & al Support 38,471 23% 526,561 47% 38% 468, 31% -11% General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance 298,218 18% 275,29 25% -8% 3, 2% 9% Capital Improvements % % % % % % % % % % Total Expenditures 1,644,6 1% 1,116,799 1% -32% 1,518,724 1% 36% Amount per Pupil $969 $658-32% $895 36% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. 1,2, Summary of Supplemental General Fund Expenditures by Function 1,, 8, 6, , 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Supplemental General Fund Expenditures by Function Operations & Maintenance 2% Student & al Support 31% 49% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/22/211 2:41 PM Sumexpen.xls Page 3 of 19

12 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 5,834,821 6% 5,114,813 54% -12% 5,358,92 57% 5% Student & al Support 677,82 7% 926,885 1% 37% 732,6 8% -21% General Administration 226,388 2% 236,782 3% 5% 232, 2% -2% School Administration (Building) 788,49 8% 834,884 9% 6% 816, 9% -2% Operations & Maintenance 1,673,477 17% 1,84,94 19% 8% 1,75, 19% -3% Capital Improvements % % % % % 541,6 6% 473,571 5% -12% 488,852 5% 3% Total Expenditures 9,741,318 1% 9,391,839 1% -4% 9,378,372 1% % Amount per Pupil $5,744 $5,538-4% $5,53 % 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. 7,, Summary of General and Supplemental General Fund Expenditures by Function 6,, 5,, ,, 3,, 2,, 1,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General and Supplemental General Fund Expenditures by Function Operations & Maintenance 19% School Administration (Building) 9% General Administration 2% Student & al Support 8% 5% 57% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/22/211 2:41 PM Sumexpen.xls Page 4 of 19

13 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 2,577,534 84% 2,544,951 85% -1% 2,633, 85% 3% Student & al Support 2,59 6% 141,854 5% -29% 159,22 5% 12% General Administration 118,569 4% 115,164 4% -3% 121,95 4% 6% School Administration (Building) % 15 % % % -1% Operations & Maintenance % % % % % Capital Improvements % % % % % 185,86 6% 177,145 6% -5% 186,4 6% 5% Total Expenditures 3,82,22 1% 2,979,264 1% -3% 3,1,57 1% 4% Amount per Pupil $1,817 $1,757-3% $1,828 4% 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,, , Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 6% General Administration Student & 4% al Support 5% Summary of Special Education Fund by Function 85% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/22/211 2:41 PM Sumexpen.xls Page 5 of 19

14 Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 4,869,54 4,799,64-1% 4,68,196-4% Federal Funds 642,495 1,22,943 87% 91,871-24% Supplemental General 965, ,29-67% 75, % At Risk (4yr Old) 28,84 23,622-16% 23,622 % At Risk (K-12) 1,22,788 1,462,19 22% 1,431,878-2% Bilingual Education % % Virtual Education % % Capital Outlay 5,793 29, % 6, -8% Driver Education 19,974 19,384-3% 21,32 1% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 2,577,534 2,544,951-1% 2,633, 3% Cost of Living % % Vocational Education 42, 358,97-15% 32, -11% Gifts/Grants 8,88 1,3 14% 91, 87% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 66,627 56,71-15% 876,659 56% Contingency Reserve 5,72 16, % Text Book & Student Material 17, ,165-21% Activity Fund 69,975 % -1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 11,576,382 11,548,53 % 11,673,27 1% Enrollment (FTE)* 1,696. 1,696. % 1,696. % Amount per Pupil 6,826 6,89 % 6,883 1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 11,576,382 11,548,53 % 11,673,27 1% 14,, 12,, 1,, 8,, 6,, 4,, 2,, Expenditures Expenditures 6,, 5,, 4,, 3,, 2,, General Supplemental General Special Education 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. 9/22/211 2:41 PM Sumexpen.xls Page 6 of 19

15 Student and al Support Expenditures (21 & 22) % % inc/ inc/ Actual Actual dec Budget dec General 296,611 4,324 35% 264,6-34% Federal Funds % % Supplemental General 38, ,561 38% 468, -11% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 11,5-1% 18, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 477-1% % Parent Education Program % % Summer School % % Special Education 2,59 141,854-29% 159,22 12% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 12,423 1,543-15% 54, % Contingency Reserve % Text Book & Student Material 6,959 7,394 6% Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 98,5 1,86,676 2% 964,54-11% Enrollment (FTE)* 1,696. 1,696. % 1,696. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 98,5 1,86,676 2% 964,54-11% Amount per Pupil $554 $659 19% $583-12% Student and al Support Expenditures 1,2, 1,, 8, 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: 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. 9/22/211 2:41 PM Sumexpen.xls Page 7 of 19

16 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 226, ,782 5% 232, -2% 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 118, ,164-3% 121,95 6% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 7,864 6,675-15% 28,84 321% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 352, ,621 2% 382,34 7% Enrollment (FTE)* 1,696. 1,696. % 1,696. % Amount per Pupil % 225 7% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 352, ,621 2% 382,34 7% 45, 4, 35, 3, 25, 2, 15, 1, 5, General Administration Expenditures NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/22/211 2:41 PM Sumexpen.xls Page 8 of 19

17 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 788,49 834,884 6% 816, -2% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training 1,773 2,13 19% 2,1 % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 15 % -1% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 24,34 2,4-15% 77,43 279% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 814, ,537 5% 895,53 4% Enrollment (FTE)* 1,696. 1,696. % 1,696. % Amount per Pupil % 528 4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 814, ,537 5% 895,53 4% School Administration Expenditures 1,, 9, 8, 7, 6, 5, 4, 3, 2, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: 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. 9/22/211 2:41 PM Sumexpen.xls Page 9 of 19

18 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 1,375,259 1,529,875 11% 1,45, -5% Federal Funds % % Supplemental General 298, ,29-8% 3, 9% At Risk (4yr Old) % % At Risk (K-12) 12,634 14, 11% 36, 157% Bilingual Education % % Virtual Education % % Capital Outlay 16,52 2,769-83% 18, 55% Driver Training 4,153 4,9 18% 4,55-7% Declining Enrollment % % Extraordinary School Program % % Food Service 86,99 99,349 15% 95,325-4% 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 19,33 16,47-15% 6, % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,812,213 1,942,329 7% 1,964,267 1% Enrollment (FTE)* 1,696. 1,696. % 1,696. % Amount per Pupil 1,69 1,145 7% 1,158 1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,812,213 1,942,329 7% 1,964,267 1% 2,5, Operations and Maintenance Expenditures 2,, 1,5, 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. 9/22/211 2:41 PM Sumexpen.xls Page 1 of 19

19 (25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % inc/ inc/ Actual Actual dec Budget dec General 541,6 473,571-12% 488,852 3% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training 276 % -1% Declining Enrollment % % Extraordinary School Program % % Food Service 692, ,136-2% 92,313 36% Professional Development % % Parent Education Program % % Summer School % % Special Education 185,86 177,145-5% 186,4 5% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 1,732 9,18-15% 44,41 388% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,43,637 1,338,236-6% 1,639,975 23% Enrollment (FTE)* 1,696. 1,696. % 1,696. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,43,637 1,338,236-6% 1,639,975 23% 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: 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. 9/22/211 2:41 PM Sumexpen.xls Page 11 of 19

20 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 133, ,744 91% 8, 213% 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 133, ,744 91% 8, 213% Enrollment (FTE)* 1,696. 1,696. % 1,696. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 133, ,744 91% 8, 213% Capital Improvements (4) 9, 8, 7, 6, 5, 4, 3, 2, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: 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. 9/22/211 2:41 PM Sumexpen.xls Page 12 of 19

21 Debt Services Expenditures (51) USD# 353 % % 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 1,787,483 1,761,51-1% 1,781,13 1% Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,787,483 1,761,51-1% 1,781,13 1% Enrollment (FTE)* 1,696. 1,696. % 1,696. % Amount per Pupil 1,54 1,38-1% 1,5 1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,787,483 1,761,51-1% 1,781,13 1% Debt Services (51) 2,, 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: 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. 9/22/211 2:41 PM Sumexpen.xls Page 13 of 19

22 Transfers (52) USD# 353 % % inc/ inc/ Actual Actual dec Budget dec General 2,48,511 2,23,682-9% 2,658,958 21% Federal Funds % % Supplemental General 1,652,742 2,32,785 4% 1,937,878-16% 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 4,61,253 4,524,467 11% 4,596,836 2% Enrollment (FTE)* 1,696. 1,696. % 1,696. % Amount per Pupil 2,395 2,668 11% 2,71 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 4,61,253 4,524,467 11% 4,596,836 2% Transfers (52) 5,, 4,5, 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: 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. 9/22/211 2:41 PM Sumexpen.xls Page 14 of 19

23 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 29 July 1, 21 July 1, 211 General 786 Federal Funds 37,6 45,389 25,871 Supplemental General 46,25 153, ,34 At Risk (4yr Old) At Risk (K-12) 9,429 Bilingual Education Virtual Education Capital Outlay 79,487 26, ,61 Driver Training 7,846 9,773 1,387 Declining Enrollment Extraordinary School Program Food Service 157, , ,544 Professional Development 477 Parent Education Program Summer School Special Education 358, ,43 451,797 Cost of Living Vocational Education Gifts/Grants 43,482 41,64 81, Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 22,79 17,7 1,658 Text Book & Student Material 122,66 42,159 45,923 Activity Fund 7,21 Bond and Interest #1 1,184,244 1,31,771 1,519,442 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 2,68,642 2,452,275 3,18,514 Enrollment (FTE)* 1,696. 1,696. 1,696. Amount per Pupil 1,22 1,446 1,833 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 2,68,642 2,452,275 3,18,514 Unencumbered Cash Balances by Fund 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, July 1, 29 July 1, 21 July 1, 211 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. 9/22/211 2:41 PM Sumexpen.xls Page 15 of 19

24 Reserve Funds Unencumbered Cash Balance USD# 353 July 1, 29 July 1, 21 July 1, 211 Special Reserve TOTAL OTHER Amount per Pupil $ $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July 1, 29 July 1, 21 July 1, 211 *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. 9/22/211 2:41 PM Sumexpen.xls Page 16 of 19

25 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 1, ,635.9 % 1,641.3 % 1, % 1,655.8 % Enrollment (FTE)** 1,695. 1,696. % 1,696. % 1,696. % 1,696. % Number of Students - Free Meals % % 713-2% 713 % Number of Students - Reduced Meals % 219 1% % 21-22% 18. Enrollment (FTE)* for Budget Authority Enrollment (FTE)** Used for Calculating "Amount Per Pupil" Low Income Students Free Meals Reduced Meals *FTE for state aid and budget authority purposes for general fund (excludes 4 yr old at-risk). ** FTE includes 9/2 enrollment used for state aid purposes and adding the additional FTE for preschool programs, headstart, and all-day kindergarten. For example, preschool students attending half days on September 2th would be counted as.5 FTE. Kindergarten students attending full time every day would be counted as 1. FTE. 9/22/211 2:41 PM Sumexpen.xls Page 17 of 19

26 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 22% Capital Outlay 8% Supplemental General 36% General 34% 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 9/22/211 2:41 PM Sumexpen.xls Page 18 of 19

27 Other Information USD# Actual Actual Budget Assessed Valuation $63,851,889 $64,742,549 $65,774,617 Bonded Indebtedness $25,245, $24,58, $23,74, Assessed Valuation $7,, $6,, $5,, $4,, $3,, $2,, $1,, $ Bonded Indebtedness $3,, $25,, $2,, $15,, $1,, $5,, $ /22/211 2:41 PM Sumexpen.xls Page 19 of 19