USD 505 Chetopa St. Paul

Transcription

1 USD 55 Chetopa St. Paul

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 #: 55 Introduction Our mission at USD 55 is to provide an environment, which offers every student the opportunity to receive a meaningful education. Board Members Doug Moses Board President Box 715, Chetopa, KS Jeff Corn Vice-President 1256 Trego Rd, St. Paul, KS Sandra Krider Member Box 458, Chetopa, KS Mike McCracken Member 1235 Trego Rd, St. Paul, KS Craig Sanders Member Box 522, Chetopa, KS Kandi Midgett Member 83 Plum, Chetopa, KS Mark Smith Member 523 Barry Drive, St. Paul, KS Key Staff Superintendent: Mark LaTurner Business Office Staff: Terri Ross Curriculum & Staff: Roberta Carter; Kelly Nading, Chetopa K-12 principal; Warren McGown, St. Paul K-12 principal Other Key Contacts: Marge Haskell, Chetopa Dean of Students; Paulette Brunskill, St. Paul Counselor; Debbie Moses, Chetopa Central Office Secretary; Paula Jacquinot, St. Paul Secretary The District s Accomplishments and Challenges Accomplishments: Challenges: Improvement on state assessment tests. We are fully accredited. Excellent Rating on the Standard and Poor report for fiscal responsibility. US News and World Report bronze award for Chetopa High School. Chetopa Elementary is first Great Expectation Model school in Kansas. Chetopa Junior High is a progressive model Great Expectation school. One to one initiative in high schools. District wide training in Great Expectations. District wide construction of new library media centers. New building for the high school at St. Paul. Virtual School and Course Recovery. TRC Grant for technology in Chetopa Junior High Reaching the state standard of excellence on state assessment tests. Decline in enrollment. Graduation rate. AYP on special ed assessments. Rising costs in salaries, insurance, utilities, fuel, etc. The distance between Chetopa and St. Paul. Making a better education for all students through the use of technology. Costs of technology. Dealing with the students behaviors that are disruptive to the education of other students. Decline in state aid in general and special funds. Increase in tax delinquency rate. 1

4 Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) includes teachers salaries, benefits, supplies, equipment, internet, sports, student trips, etc. Student support includes costs associated with counselor, nurse and library. General administration includes salaries for general administration as well as insurance costs, professional and technical support, communications services, supplies and equipment and board expenses. School administration includes salaries for principals and secretaries and supplies for the office. Operations and maintenance includes custodial salaries, custodial supplies and equipment, utilities and building maintenance. Capital improvements will include equipment, payment on the Q-Zab bonds and repairs. Other costs include transportation costs and other misc. 2. Summary of General Fund Expenditures by Function includes teachers salaries, benefits, supplies, equipment, internet, sports, student trips, etc. Student support includes costs associated with counselor, nurse and library. General administration includes salaries for general administration as well as insurance costs, professional and technical support, communications services, supplies and equipment and board expenses. School administration includes salaries for principals and secretaries and supplies for the office. Operations and maintenance includes custodial salaries, custodial supplies and equipment, utilities and building maintenance. Capital improvements will include equipment, payment on the Q-Zab bonds and repairs. Other costs include transportation costs and other misc. 3. Summary of Supplemental General Fund Expenditures by Function includes teachers salaries, benefits, supplies, equipment, internet, sports, student trips, etc. Student support includes costs associated with counselor, nurse and library. General administration includes salaries for general administration as well as insurance costs, professional and technical support, communications services, supplies and equipment and board expenses. School administration includes salaries for principals and secretaries and supplies for the office. Operations and maintenance includes custodial salaries, custodial supplies and equipment, utilities and building maintenance. Capital improvements will include equipment and repairs. Other costs include transportation costs and other misc. 4. Summary of General and Supplemental General Fund Expenditures by Function includes teachers salaries, benefits, supplies, equipment, internet, sports, student trips, etc. Student support includes costs associated with counselor, nurse and library. General administration includes salaries for general administration as well as insurance costs, professional and technical support, communications services, supplies and equipment and board expenses. School administration includes salaries for principals and secretaries and supplies for the office. Operations and maintenance includes custodial salaries, custodial supplies and equipment, utilities and building maintenance. Capital improvements will include equipment, payment on the Q-Zab bonds and repairs. Other costs include transportation costs and other misc. 5. Summary of Special Education Fund by Function 2

5 includes salaries, benefits, supplies and co-op payments. Other costs include special education transportation costs. 6. Expenditures (1) includes teachers salaries, benefits, supplemental salaries, supplies, equipment, internet, sports, student trips, etc. 7. Student and al Support Expenditures (21 & 22) Student support includes costs associated with counselor, nurse, technology coordinator and library. These costs include salaries, benefits, supplies, equipment, books, etc. 8. General Administration Expenditures (23) General administration includes salaries for general administration as well as insurance costs, professional and technical support, communications services, supplies and equipment and board expenses. 9. School Administration Expenditures (24) School administration includes salaries for principals and secretaries and supplies for the office. 1. Operations and Maintenance Expenditures (26) Operations and maintenance includes custodial salaries, custodial supplies and equipment, utilities and building maintenance. 11. (25 & 29: Other Supplemental Services) (3: Non- Services) Other costs include transportation costs, salary and insurance associated with the business manager and other misc. 12. Capital Improvements (4) Capital improvements will include equipment, repairs and the payment on the Q-Zab bonds. 13. Debt Services (5) This includes transfers to funds such as Special Education, Driver s Education, Food Service, Capital Outlay, Professional Development, Summer School, At-Risk, At-Risk Preschool and Vocational Education. 14. Miscellaneous Information - Transfers Transfers are used to help fund the expenses in many funds. Transfers are made from the General fund and Supplemental General fund. For the school year, districts are allowed to transfer back to General from certain funds if they have extra money in those funds that will not be needed. 3

6 15. Miscellaneous Information Unencumbered Cash Balance by Fund These are the funds that are allowed to have a carryover balance. Supplemental general can only have a cash balance if we have used up our budget authority. The supplemental general balance is the balance after we have used all of our budget authority for the previous school year. We try to maintain a steady balance or increase the cash balances from the previous year in all funds that are allowed a cash balance. This will decrease the amount needing to be transferred in the current school year. 16. Reserve Funds Unencumbered Cash Balance We do not utilize the reserve funds. We purchase our insurance instead of being self-insured. 17. Other Information - FTE Our enrollment dropped between the school years of and However, we expect the enrollment to stabilize in the future. 18. Miscellaneous Information Mill Rates by Fund We try to keep the mill levy as steady as possible. Due to the decrease in state aid and the high delinquency in taxes being paid, we are seeing a gradual increase in the mill levy. The budgeted amounts will allow us to cover the increasing costs of salaries, insurance, utilities, fuel, etc. We added a bond mill levy after the passing of the proposed bond issue in Other Information Assessed Valuation and Bonded Indebtedness The amount shown on indebtedness is the amount owed on our Q-Zab bonds and general obligation bonds. The Q-Zab money is being used to purchase equipment and make repairs on the buildings. The general obligation bonds were issued for the most recent building projects and the purchase of technology. 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. 4

7 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 5

8 USD# 55 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 4,154,975 62% 4,283,152 62% 3% 4,663,41 57% 9% Student & al Support 322,93 5% 38,336 4% -5% 272,32 3% -12% General Administration 272,712 4% 29,928 4% 7% 33, 4% 13% School Administration (Building) 217,914 3% 26,26 3% -5% 223, 3% 8% Operations & Maintenance 58,896 9% 563,847 8% -3% 581,942 7% 3% Capital Improvements 215,293 3% 288,63 4% 34% 796,121 1% 176% Debt Services 4,225 6% 449,131 6% 12% 471,5 6% 5% 521,934 8% 52,758 8% % 877,681 11% 69% Total Expenditures 6,686,852 1% 6,91,88 1% 3% 8,215,686 1% 19% Amount per Pupil $12,499 $13,163 5% $17,116 3% 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 - 52 Summary of Total Expenditures By Function (All Funds) 5,, 4,5, 4,, 3,5, 3,, 2,5, ,, 1,5, 1,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Summary of Total Expenditures By Function (All Funds) School Administration (Building) 3% Capital Improvements 1% Operations & Maintenance 7% 1% Debt Services 6% General Administration 4% Student & al Support 3% 57% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 9/28/211 2:39 PM Sumexpen.xls Page 1 of 19

9 USD# 55 Summary of General Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,748,29 59% 1,817,472 63% 4% 1,7,728 61% -6% Student & al Support 266,126 9% 15,7 4% -6% 87, 3% -18% General Administration 122,712 4% 14,67 5% 15% 137, 5% -3% School Administration (Building) 41,971 1% 41,182 1% -2% 33, 1% -2% Operations & Maintenance 526,289 18% 519,187 18% -1% 531,5 19% 2% Capital Improvements 94,936 3% 94,936 3% % 94,936 3% % 181,23 6% 178,674 6% -1% 195, 7% 9% Total Expenditures 2,981,446 1% 2,897,821 1% -3% 2,779,164 1% -4% Amount per Pupil $5,573 $5,52-1% $5,79 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 2,, 1,8, 1,6, 1,4, 1,2, 1,, 8, , 4, 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General Fund Expenditures by Function Capital Improvements 4% Operations & Maintenance 19% School Administration (Building) 1% General Administration 5% Student & al Support 3% 7% 61% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/28/211 2:39 PM Sumexpen.xls Page 2 of 19

10 USD# 55 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 588,559 64% 666,445 58% 13% 469,612 52% -3% Student & al Support 4,39 % 163,431 14% 3946% 98,5 11% -4% General Administration 134,888 15% 143,322 12% 6% 17, 19% 19% School Administration (Building) 164,955 18% 156,365 14% -5% 17, 19% 9% Operations & Maintenance 28,21 3% 22,17 2% -22% % -1% Capital Improvements % % % % % % % % % % Total Expenditures 92,651 1% 1,151,67 1% 25% 98,112 1% -21% Amount per Pupil $1,721 $2,194 27% $1,892-14% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. 7, Summary of Supplemental General Fund Expenditures by Function 6, 5, 4, , 2, 1, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Supplemental General Fund Expenditures by Function School Administration (Building) 19% General Administration 19% 51% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Student & al Support 11% 9/28/211 2:39 PM Sumexpen.xls Page 3 of 19

11 USD# 55 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 2,336,768 6% 2,483,917 61% 6% 2,17,34 59% -13% Student & al Support 27,165 7% 269,131 7% % 185,5 5% -31% General Administration 257,6 7% 283,992 7% 1% 37, 8% 8% School Administration (Building) 26,926 5% 197,547 5% -5% 23, 6% 3% Operations & Maintenance 554,499 14% 541,294 13% -2% 531,5 14% -2% Capital Improvements 94,936 2% 94,936 2% % 94,936 3% % 181,23 5% 178,674 4% -1% 195, 5% 9% Total Expenditures 3,92,97 1% 4,49,491 1% 4% 3,687,276 1% -9% Amount per Pupil $7,294 $7,713 6% $7,682 % 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. 3,, 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 Operations & Maintenance 14% Capital Improvements 3% 5% School Administration (Building) 6% General Administration 8% Student & al Support 5% 59% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/28/211 2:39 PM Sumexpen.xls Page 4 of 19

12 USD# 55 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 572,36 95% 593,29 94% 4% 873,13 89% 47% Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % 29,19 5% 38,841 6% 33% 15, 11% 17% Total Expenditures 61,55 1% 632,131 1% 5% 978,13 1% 55% Amount per Pupil $1,124 $1,24 7% $2,38 69% The Summary of Special Education Fund Expenditures chart information comes from pages 6-13 and only uses the 'Special Education Fund' line items. (Total expenditures excludes Special Ed Coop Fund because it would include expenditures for all schools participating in the Coop.) Summary of Special Education Fund Expenditures by Function 1,, 9, 8, 7, 6, 5, 4, 3, 2, 1, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Special Education Fund by Function 11% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 89% 9/28/211 2:39 PM Sumexpen.xls Page 5 of 19

13 USD# 55 Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 1,748,29 1,817,472 4% 1,7,728-6% Federal Funds 34, ,37 3% 354,565 2% Supplemental General 588, ,445 13% 469,612-3% At Risk (4yr Old) 31,977 19,577-39% 45, % At Risk (K-12) 496, ,597-1% 536,992 2% Bilingual Education % % Virtual Education 44,822 47,847 7% 92,331 93% Capital Outlay 15,541 17,97 1% 37, % Driver Education 7,458 9,19 21% 29, 222% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % 36,228 % Special Education 572,36 593,29 4% 873,13 47% Cost of Living % % Vocational Education 11, ,538 1% 174,289 56% Gifts/Grants 1, % 6, % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 181, ,347-9% 37, 86% Contingency Reserve % Text Book & Student Material 15,683 4,5-74% Activity Fund 34,23 % -1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 4,154,975 4,283,152 3% 4,663,41 9% Enrollment (FTE)* % % Amount per Pupil 7,766 8,158 5% 9,715 19% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 4,154,975 4,283,152 3% 4,663,41 9% Expenditures 5,, 4,5, 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, Expenditures 2,, 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, General Supplemental General Special Education NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/28/211 2:39 PM Sumexpen.xls Page 6 of 19

14 USD# 55 Student and al Support Expenditures (21 & 22) % % inc/ inc/ Actual Actual dec Budget dec General 266,126 15,7-6% 87, -18% Federal Funds 15,878 2,5-84% 1, 3% Supplemental General 4,39 163, % 98,5-4% At Risk (4yr Old) % % At Risk (K-12) 1,513 3,15 15% 1, 222% Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 18,247 2,881 14% 49, % 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 17,1 12,719-26% 16,6 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 322,93 38,336-5% 272,32-12% Enrollment (FTE)* % % Amount per Pupil % 567-4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 322,93 38,336-5% 272,32-12% Amount per Pupil $668 $677 1% $585-14% Student and al Support Expenditures 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: 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. 9/28/211 2:39 PM Sumexpen.xls Page 7 of 19

15 USD# 55 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 122,712 14,67 15% 137, -3% Federal Funds % % Supplemental General 134, ,322 6% 17, 19% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 9, 2,696-7% 1, 271% 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 6,112 4,24-31% 13, 27% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 272,712 29,928 7% 33, 13% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 272,712 29,928 7% 33, 13% 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: 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. 9/28/211 2:39 PM Sumexpen.xls Page 8 of 19

16 USD# 55 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 41,971 41,182-2% 33, -2% Federal Funds % % Supplemental General 164, ,365-5% 17, 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 1,988 8,479-23% 2, 136% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 217,914 26,26-5% 223, 8% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 217,914 26,26-5% 223, 8% School Administration Expenditures 25, 2, 15, 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/28/211 2:39 PM Sumexpen.xls Page 9 of 19

17 USD# 55 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 526, ,187-1% 531,5 2% Federal Funds % % Supplemental General 28,21 22,17-22% -1% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 15,869 12,799-19% 2, 56% Driver Training 778 1,275 64% 8, % 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 9,75 8,479-13% 22, % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 58, ,847-3% 581,942 3% Enrollment (FTE)* % % Amount per Pupil 1,86 1,74-1% 1,212 13% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 58, ,847-3% 581,942 3% 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: 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. 9/28/211 2:39 PM Sumexpen.xls Page 1 of 19

18 USD# 55 (25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % inc/ inc/ Actual Actual dec Budget dec General 181,23 178,674-1% 195, 9% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 22,2 15, -32% 15, 9% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 271,3 275,524 2% 43,681 47% Professional Development % % Parent Education Program % % Summer School % % Special Education 29,19 38,841 33% 15, 17% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 18,338 12,719-31% 24, 89% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 521,934 52,758 % 877,681 69% Enrollment (FTE)* % % Amount per Pupil % 1,829 84% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 521,934 52,758 % 877,681 69% 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. 9/28/211 2:39 PM Sumexpen.xls Page 11 of 19

19 USD# 55 Capital Improvements Expenditures (4) % % inc/ inc/ Actual Actual dec Budget dec General 94,936 94,936 % 94,936 % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 12, ,694 61% 71, % 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 215, ,63 34% 796, % Enrollment (FTE)* % % Amount per Pupil % 1,659 22% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 215, ,63 34% 796, % 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. 9/28/211 2:39 PM Sumexpen.xls Page 12 of 19

20 Debt Services Expenditures (51) USD# 55 % % 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 4, ,131 12% 471,5 5% Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 4, ,131 12% 471,5 5% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 4, ,131 12% 471,5 5% Debt Services (51) 5, 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: 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. 9/28/211 2:39 PM Sumexpen.xls Page 13 of 19

21 Transfers (52) USD# 55 % % inc/ inc/ Actual Actual dec Budget dec General 1,125,54 99, -12% 1,22, 23% Federal Funds % % Supplemental General 516, ,667-57% 386, 74% 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 % 197,618 % Text Book & Student Material % % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,641,651 1,211,667-26% 1,83,618 49% Enrollment (FTE)* % % Amount per Pupil 3,69 2,38-25% 3,758 63% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,641,651 1,211,667-26% 1,83,618 49% Transfers (52) 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. 9/28/211 2:39 PM Sumexpen.xls Page 14 of 19

22 USD# 55 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 29 July 1, 21 July 1, 211 General 481 Federal Funds 3,648 Supplemental General 48,43 44,284 43,737 At Risk (4yr Old) 15, 45,23 25,446 At Risk (K-12) 1,42 32,694 31,992 Bilingual Education Virtual Education 2,178 17,331 Capital Outlay 784,29 938, ,21 Driver Training 33,855 39,56 34,315 Declining Enrollment Extraordinary School Program Food Service 97,91 115,71 9,754 Professional Development 37,22 5,613 34,932 Parent Education Program Summer School 3,228 3,228 3,228 Special Education 179,64 228, ,13 Cost of Living Vocational Education 41,536 6,827 44,289 Gifts/Grants 4,529 5,181 4,818 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 449, , ,416 Text Book & Student Material 92, ,651 11,139 Activity Fund 3,296 5,688 Bond and Interest #1 229,691 28, ,154 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 2,53,418 2,46,114 2,217,57 Enrollment (FTE)* Amount per Pupil 3,838 4,686 4,62 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 2,53,418 2,46,114 2,217,57 Unencumbered Cash Balances by Fund 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. 9/28/211 2:39 PM Sumexpen.xls Page 15 of 19

23 Reserve Funds Unencumbered Cash Balance USD# 55 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. 9/28/211 2:39 PM Sumexpen.xls Page 16 of 19

24 USD# 55 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % % Enrollment (FTE)** % % % % Number of Students - Free Meals % 237-4% 218-8% 24 1% Number of Students - Reduced Meals % 83-3% 85 2% 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 (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. 9/28/211 2:39 PM Sumexpen.xls Page 17 of 19

25 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 17% Supplemental General 52% General 31% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond and Interest #1 Bond and Interest #2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/28/211 2:39 PM Sumexpen.xls Page 18 of 19

26 Other Information USD# Actual Actual Budget Assessed Valuation $13,331,94 $13,668,513 $14,8,883 Bonded Indebtedness $8,974,678 $8,879,742 $8,734,86 Assessed Valuation $16,, $14,, $12,, $1,, $8,, $6,, $4,, $2,, $ Bonded Indebtedness $1,, $9,, $8,, $7,, $6,, $5,, $4,, $3,, $2,, $1,, $ /28/211 2:39 PM Sumexpen.xls Page 19 of 19