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

Transcription

1 Northeast USD 246

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

3 25-26 Budget General Information USD #: 246 Northeast USD 246 is located in Crawford County in southeast Kansas. The district serves an area of approximately 1 square miles including the towns of Arcadia, Arma and Mulberry. There is also a considerable population living in rural areas around what were once mining camps. The district has a high percentage of families and children who qualify as low-income according to the national school lunch program guidelines. All district facilities are located in Arma. The district provides services from preschool through the 12 th grade. Tracy Goodwin 169 East 68 th Avenue Arcadia, KS Kevin Puckett 572 N 247 th St. Mulberry, KS RaeAnn Rose 44 S Mitchell St. Arcadia, KS Board Members Cindy Bedene, President PO Box 869 Arma, KS Sherry Payne-Sisney, Vice President 729 East 68 th Avenue Arcadia, KS Henry Ashbacher PO Box 5321 Franklin, KS Kathryn Richard 52 East 63 th Avenue Arma, KS Key Staff Superintendent: Randl G. Rivers Business Office Staff: Marilyn L. Snider, Business Manager/Clerk; Barbara Babcock, Treasurer Support Svs. Staff: Evaughn Boswell, Food Service Director, Elaine Humble, Network Administrator, Carl Goodwin, Facilities and Transportation Director Other Key Contacts: Kevin Mitchelson, Attorney; Wilbert & Kroenke, LLC, Auditors 1

4 Curriculum & Staff: Northeast Elementary Junior High Carl E. Broyles, Principal Sherry Crepinsek, Secretary Shayne Anderson Jill Ashbacher Judy Bache Amy Christman Terry Cleland Becky Cobb Scott Fields Donna Fleury Matthew Harris Susan Herrell Norma Hiatt Joe Klinkon Brenda Kness Justin Legris Lacey Likely Shari Miller Alicia Nunn Susan Polhlopek Kathy Puckett Lois Query Rhonda Riley Deborah Schaub Jacqueline Sisk Sandra Taylor Stephanie Underwood Debra Vanderpool Shane Wade Rod Wescott Northeast High School Alan Roberts, Principal Kenneth Cleland, Asst. Principal Becky Skidmore, Secretary Susan Bestor Dirk Canon Susan Cole Barbara Crim Daniel Eckstein Becky Gariglietti Matthew Hiatt Larry Hill Piper Richardson James Jon Jones Becky Leek Gary Lofts Susan Lofts Patricia Tassi McKee Alan Pommier Linda Roberts James Rockers Angie Troutman Linda Underwood John Wilkerson The District s Accomplishments and Challenges Accomplishments: - A major facilities improvement project was completed during the school term. - An educational foundation has been established to support the school district. - An innovative preschool and kindergarten program is being implemented. - Standard of Excellence Grade 4 math (22, 23, 24, 25) - Improved staff salaries and benefits for Challenges: - Energy costs continue to climb steadily. - Providing staff collaboration time to effectively align curriculum to state standards. - Making systemic changes to significantly improve student achievement. 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. 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 Unencumbered Cash Balance by Fund 15. Reserve Funds Unencumbered Cash Balance 16. Other Information - FTE 17. Miscellaneous Information Mill Rates by Fund 18. 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 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 2,459,181 48% 2,571,421 45% 5% 3,78,334 45% 2% Student & al Support 691,855 14% 849,222 15% 23% 884,553 13% 4% General Administration 293,677 6% 292,858 5% % 321,362 5% 1% School Administration (Building) 245,482 5% 273,469 5% 11% 354,193 5% 3% Operations & Maintenance 591,618 12% 532,891 9% -1% 593,978 9% 11% Capital Improvements 19,84 % 113,666 2% 496% 41, 6% 261% Debt Services 24,898 4% 291,45 5% 42% 326,928 5% 12% 598,937 12% 745,135 13% 24% 945,397 14% 27% Total Expenditures 5,14,732 1% 5,67,112 1% 11% 6,914,745 1% 22% Amount per Pupil $9,542 $9,93 4% $12,11 22% The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K- 12), Capital Outlay, Driver Education, Declining Enrollment, Extraordinary School Program, Summer School, Special Education, Vocational Education, Professional Development, Bond & Interest #1, Bond & Interest #2, No-Fund Warrant, Special Assessment, Parent Education, School Retirement, Student Materials Revolving & Textbook Rental, Tuition Reimbursement, Gifts/Grants, KPERS Special Retirement Contribution, Contingency, Special Liability Expense, Federal Funds, Adult Education, Adult Supplemental Education, Area Vocational Education, and Special Education Coop. Note: Percentages on charts are within +-1% due to rounding used. Pie graph percentages may differ from charts for this reason also. Further definition of what goes into each category: - 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 ,5, 3,, Summary of Total Expenditures By Function (All Funds) 2,5, 2,, ,5, 1,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Summary of Total Expenditures By Function (All Funds) Debt Services 5% Capital Improvements 6% Operations & Maintenance 9% School Administration (Building) 5% 13% 44% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Student & al Support General Administration 13% 5% 1/28/25 2:5 PM Sumexpen.xls Page 1 of 19

8 Summary of General Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,945,544 59% 2,32,22 58% 4% 1,936,245 57% -5% Student & al Support 35,636 9% 317,16 9% 4% 178,545 5% -44% General Administration 28,785 8% 281,64 8% % 31,15 9% 1% School Administration (Building) 245,482 7% 262,131 7% 7% 34,7 1% 3% Operations & Maintenance 296,598 9% 32,152 9% 8% 347,95 1% 9% Capital Improvements % % % % % 23,248 7% 314,52 9% 37% 293,5 9% -7% Total Expenditures 3,34,293 1% 3,527,661 1% 7% 3,47,9 1% -3% Amount per Pupil $6,176 $6,178 % $5,967-3% 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 2,5, 2,, 1,5, 1,, , Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General Fund Expenditures by Function Operations & Maintenance 1% School Administration (Building) 1% General Administration 9% 9% Student & al Support 5% 57% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/28/25 2:5 PM Sumexpen.xls Page 2 of 19

9 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 239,875 48% 16,471 33% -33% 265, 48% 65% Student & al Support % 13,78 27% % 69,9 13% -47% General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance 258,656 52% 188,947 39% -27% 215,25 39% 14% Capital Improvements % % % % % % % % % % Total Expenditures 498,531 1% 48,198 1% -4% 549,925 1% 15% Amount per Pupil $932 $841-1% $963 15% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. 3, Summary of Supplemental General Fund Expenditures by Function 25, 2, , 1, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Supplemental General Fund Expenditures by Function Operations & Maintenance 39% 48% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Student & al Support 13% 1/28/25 2:5 PM Sumexpen.xls Page 3 of 19

10 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 2,185,419 57% 2,192,691 55% % 2,21,245 56% % Student & al Support 35,636 8% 447,796 11% 47% 248,445 6% -45% General Administration 28,785 7% 281,64 7% % 31,15 8% 1% School Administration (Building) 245,482 6% 262,131 7% 7% 34,7 9% 3% Operations & Maintenance 555,254 15% 59,99 13% -8% 562,975 14% 11% Capital Improvements % % % % % 23,248 6% 314,52 8% 37% 293,5 7% -7% Total Expenditures 3,82,824 1% 4,7,859 1% 5% 3,957,15 1% -1% Amount per Pupil $7,18 $7,19-1% $6,93-1% 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,, ,5, 1,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General and Supplemental General Fund Expenditures by Function 7% Operations & Maintenance 14% School Administration (Building) 9% General Administration 8% Student & al Support 6% 56% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/28/25 2:5 PM Sumexpen.xls Page 4 of 19

11 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec % % % % % Student & al Support 379,25 9% 376,475 85% -1% 432, 77% 15% General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % 43,115 1% 67,822 15% 57% 126,5 23% 87% Total Expenditures 422,32 1% 444,297 1% 5% 558,5 1% 26% Amount per Pupil $789 $778-1% $978 26% 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 5, 45, 4, 35, 3, 25, 2, , 1, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Special Education Fund by Function 23% Student & al Support 77% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/28/25 2:5 PM Sumexpen.xls Page 5 of 19

12 Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 1,945,544 2,32,22 4% 1,936,245-5% Federal Funds 231, ,578 1% 28,614-11% Supplemental General 239,875 16,471-33% 265, 65% At Risk (4yr Old) 35,525 At Risk (K-12) 157,235 Bilingual Education % % Capital Outlay 19,119 25,237 32% 1, 296% Driver Education 3,71 3,392-9% 4,5 33% Declining Enrollment Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education 19,356 19,545 1% 257, 1215% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 95, ,215 19% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,459,181 2,571,421 5% 3,78,334 2% Enrollment (FTE)* % 571. % Amount per Pupil 4,597 4,53-2% 5,391 2% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,459,181 2,571,421 5% 3,78,334 2% 3,5, Expenditures 3,, 2,5, 2,, 1,5, 1,, 5, Expenditures 2,5, 2,, 1,5, 1,, General Supplemental General Special Education 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 1/28/25 2:5 PM Sumexpen.xls Page 6 of 19

13 Student and al Support Expenditures (21 & 22) % % inc/ inc/ Actual Actual dec Budget dec General 35, ,16 4% 178,545-44% Federal Funds 4,285 4,21-6% -1% Supplemental General 13,78 % 69,9-47% At Risk (4yr Old) At Risk (K-12) 157,765 Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment Extraordinary School Program % % Food Service % % Professional Development 2,729 7, % 3, 317% Parent Education Program % % Summer School % % Special Education 379,25 376,475-1% 432, 15% Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 13,734 16,343 19% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 691, ,222 23% 884,553 4% Enrollment (FTE)* % 571. % Amount per Pupil 1,293 1,487 15% 1,549 4% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 691, ,222 23% 884,553 4% Amount per Pupil $1,293 $1,487 15% $1,549 4% Student and al Support 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: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 1/28/25 2:5 PM Sumexpen.xls Page 7 of 19

14 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 28, ,64 % 31,15 1% Federal Funds % % Supplemental General % % At Risk (4yr Old) At Risk (K-12) Bilingual Education % % Capital Outlay 12,892 1,796-86% -1% Driver Training % % Declining Enrollment Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 9,422 11,212 19% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 293, ,858 % 321,362 1% Enrollment (FTE)* % 571. % Amount per Pupil % 563 1% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 293, ,858 % 321,362 1% 35, General Administration Expenditures 3, 25, 2, 15, 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 1/28/25 2:5 PM Sumexpen.xls Page 8 of 19

15 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 245, ,131 7% 34,7 3% Federal Funds % % Supplemental General % % At Risk (4yr Old) At Risk (K-12) Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 11,338 13,493 19% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 245, ,469 11% 354,193 3% Enrollment (FTE)* % 571. % Amount per Pupil % 62 3% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 245, ,469 11% 354,193 3% School Administration Expenditures 4, 35, 3, 25, 2, 15, 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 1/28/25 2:5 PM Sumexpen.xls Page 9 of 19

16 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 296,598 32,152 8% 347,95 9% Federal Funds % % Supplemental General 258, ,947-27% 215,25 14% At Risk (4yr Old) At Risk (K-12) Bilingual Education % % Capital Outlay 23,258 4,89-82% -1% Driver Training % 7 33% Declining Enrollment Extraordinary School Program % % Food Service 12,932 6,399-51% 15,1 136% Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 12,776 15,23 19% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 591, ,891-1% 593,978 11% Enrollment (FTE)* % 571. % Amount per Pupil 1, % 1,4 11% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 591, ,891-1% 593,978 11% 7, Operations and Maintenance Expenditures 6, 5, 4, 3, 2, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 1/28/25 2:5 PM Sumexpen.xls Page 1 of 19

17 (25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % inc/ inc/ Actual Actual dec Budget dec General 23, ,52 37% 293,5-7% Federal Funds % % Supplemental General % % At Risk (4yr Old) At Risk (K-12) 57,322 Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment Extraordinary School Program % % Food Service 325, ,362 6% 438,5 27% Professional Development % % Parent Education Program % % Summer School % % Special Education 43,115 67,822 57% 126,5 87% Vocational Education % 1, % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 16,449 19,575 19% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 598, ,135 24% 945,397 27% Enrollment (FTE)* % 571. % Amount per Pupil 1,12 1,35 17% 1,656 27% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 598, ,135 24% 945,397 27% 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: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 1/28/25 2:5 PM Sumexpen.xls Page 11 of 19

18 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 % % Capital Outlay 19,84 113, % 41, 261% Driver Training % % Declining Enrollment Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 19,84 113, % 41, 261% Enrollment (FTE)* % 571. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 19,84 113, % 41, 261% Capital Improvements (4) 45, 4, 35, 3, 25, 2, 15, 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 1/28/25 2:5 PM Sumexpen.xls Page 12 of 19

19 Debt Services Expenditures (51) USD# 246 % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) At Risk (K-12) Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 24, ,45 42% 326,928 12% Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 24, ,45 42% 326,928 12% Enrollment (FTE)* % 571. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 24, ,45 42% 326,928 12% Debt Services (51) 35, 3, 25, 2, 15, 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 1/28/25 2:5 PM Sumexpen.xls Page 13 of 19

20 Transfers (52) USD# 246 % % inc/ inc/ Actual Actual dec Budget dec General 412, ,494-13% 49,2 37% Federal Funds % % Supplemental General 232, ,82-5% 53,75 141% At Risk (4yr Old) At Risk (K-12) Bilingual Education % % Capital Outlay Driver Training % % Declining Enrollment Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 645, ,296-11% 1,2,95 77% Enrollment (FTE)* % 571. % Amount per Pupil 1,26 1,11-16% 1,787 77% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 645, ,296-11% 1,2,95 77% Transfers (52) 1,2, 1,, 8, 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 1/28/25 2:5 PM Sumexpen.xls Page 14 of 19

21 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 23 July 1, 24 July 1, 25 General Federal Funds 28,449 27,54 3,78 Supplemental General 8,65 16,959 At Risk (4yr Old) At Risk (K-12) Bilingual Education Capital Outlay 334, ,85 441,347 Driver Training 11,256 12,556 1,76 Declining Enrollment Extraordinary School Program Food Service 97,84 97,996 16,24 Professional Development 15,485 12,756 13,923 Parent Education Program Summer School Special Education 158,94 154, ,332 Vocational Education Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 85,759 85,759 Text Book & Student Material Bond & Interest 1 65,85 173, ,836 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 86,51 1,8, ,259 Enrollment (FTE)* Amount per Pupil 1,57 1,766 1,736 Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL 86,51 1,8, ,259 Unencumbered Cash Balances by Fund 1,2, 1,, 8, 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 1/28/25 2:5 PM Sumexpen.xls Page 15 of 19

22 Reserve Funds Unencumbered Cash Balance USD# 246 July 1, 23 July 1, 24 Special Reserve TOTAL OTHER Amount per Pupil $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) *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. 1/28/25 2:5 PM Sumexpen.xls Page 16 of 19

23 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % 571. % Enrollment (FTE)** % % % 571. % Number of Students - Free Meals % 238 9% % 29 % Number of Students - Reduced Meals % 86 4% 85-1% 85 % 6. 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. ** 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. 1/28/25 2:5 PM Sumexpen.xls Page 17 of 19

24 Miscellaneous Information Mill Rates by Fund USD# Actual Actual Budget General Supplemental General Adult Education... Capital Outlay... Declining Enrollment. Special Liability... School Retirement... Extraordinary Growth Facilities... Bond & Interest Bond & Interest 2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission... Recreation Commission Employee Benefit... TOTAL OTHER... Total USD Mill Rates Miscellaneous Information Mill Rates by Fund (Total USD) Bond & Interest 1 23% Supplemental General 36% General 41% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Bond & Interest 1 Bond & Interest 2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 1/28/25 2:5 PM Sumexpen.xls Page 18 of 19

25 Other Information USD# Actual Actual Budget Assessed Valuation $13,323,41 $13,986,33 $14,62,754 Bonded Indebtedness $4,299, $4,299, $4,21, Assessed Valuation $16,, $14,, $12,, $1,, $8,, $6,, $4,, $2,, $ Bonded Indebtedness $5,, $4,5, $4,, $3,5, $3,, $2,5, $2,, $1,5, $1,, $5, $ /28/25 2:5 PM Sumexpen.xls Page 19 of 19