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

Transcription

1 RENWICK USD 267

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

3 Budget General Information USD #: 267 Introduction Renwick USD #267 includes four elementary schools in Andale, Colwich, Garden Plain and St. Mark s. We have two area high schools located in Andale and Garden Plain. Our enrollment is just under 1,9 students for the entire district. Rick Heimerman, President W. 23 rd St. South Garden Plain, KS 675 Greg Tice, Vice-President 614 Homestead Dr. Colwich, Ks 673 Steve Becker 53 Tenpoint Andale, KS 671 Bill Brand 371 N. 25 th St. West Colwich, KS 673 Board Members (316) (h) (316) (h) (316) (h) (316) (h) Brent Dome (316) Breezy Lane Colwich, KS 673 Chris Heimerman (316) N. Sedgwick Garden Plain, KS 675 Chad Smith 57 Cedar Lane Andale, KS 671 (316) (h) 1

4 Key Staff Superintendent: Tracy Bourne Assistant Superintendent: Mindy Bruce Business Office Staff: Business Manager Pam Kelly Payroll Jackie Gates Accounts Payable Diane Lewick Other Key Contacts: Board Clerk/Admin. Asst. Janna Theis Support Secretary Jackie Gates Board Treasurer Pam Kelly KPERS Designated Agent Pam Kelly Technology Director Ted Orth Food Service Director Lori Harder Facilities Director Tim Hopper School Principal Phone # Mascot Andale Elementary Tad Hatfield Falcons Andale High Stan May Indians Colwich Elementary Tige Stone Cardinals Garden Plain Elementary Kati Thul Owls Garden Plain High Tracy Bourne Owls St. Mark s Elementary Craig Idacavage Eagles The District s Accomplishments and Challenges Accomplishments: Over the past ten years, the district has always scored above the state average in both reading and math on the Kansas State Assessment. All of our buildings are routinely given state recognition for being high achieving schools. In 21 Garden Plain High School was recognized as a National Blue Ribbon School. Our activities continue to excel in headto-head competition with other schools in the state, earning state level recognition in football, volleyball, basketball (AHS 3 rd at State), wrestling, Odyssey of the Mind (AHS National and World Qualifiers), Track (AHS Boys 4A State Champs and GPHS Girls were 2nd), and Baseball (State Qualifiers Consecutive Years). Challenges: Renwick is a uniquely configured school district. It has five separate communities, each having their own distinctive personalities and loyalties. The district, and its patrons, has worked very hard over the years to become unified in our efforts to educate our students. This has been accomplished through the development and implementation of a strategic plan. We are just starting our new strategic plan, which runs through 216. The current structure of our district is based upon four K-8 buildings and two 9-12 high schools. We recognize that there may be some inefficiencies with this structure, we feel it is represents the best educational structure for the Renwick students. The District asked for a Legislative Post Audit to be conducted in the spring of 21. The results of the audit were not surprising to the district. It showed a commitment to students by spending more 2

5 than our peers on instructional staff. We spend less than our peers in the area of building and district administration. We considered the recommendations of the Post Audit and implemented those that made sense to our district. Renwick made difficult decisions while trying to trim the budget for the school year. We have positioned ourselves to have the flexibility to deal with possible additional mid-year cuts. We are concerned with the trend we are seeing in our elementary schools of smaller class sizes. This has caused a decrease in enrollment five of the last six years. If this trend continues it is going to be difficult to manage, especially if the state does not adequately fund education. Our mill rate has gone down each of the last five years. This has been primarily due to an increase to our total district valuation. In 214, the legislature passed a bill to equalize both Capital Outlay and the Local Option Budget funds. That has allowed the district to raise additional dollars in each of these funds for the school year, while still giving a slight reduction in the overall mill levy. 3

6 Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) 2. Summary of General Fund Expenditures by Function 3. Summary of Supplemental General Fund Expenditures by Function 4. Summary of General and Supplemental General Fund Expenditures by Function 5. Summary of Special Education Fund by Function 6. Instruction Expenditures (1) 7. Student Support Expenditures (21) 8. Instructional Support Expenditures (22) 9. General Administration Expenditures (23) 1. School Administration Expenditures (24) 11. Central Services Expenditures (25) 12. Operations and Maintenance Expenditures (26) 13. Transportation Expenditures (27) 14. Other Support Services Expenditures (29) 15. Food Service Expenditures (31) 16. Community Services Operations (33) 17. Capital Improvements (4) 18. Debt Services (51) 19. Miscellaneous Information Transfers (52) 2. Miscellaneous Information Unencumbered Cash Balance by Fund 21. Reserve Funds Unencumbered Cash Balance 22. Other Information Enrollment Information 23. Miscellaneous Information Mill Rates by Fund 24. Other Information Assessed Valuation and Bonded Indebtedness 4

7 Note: The FTE (full time equivalency) used in this report to calculate the Amount Per Pupil is defined as following: Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. KSDE Website Information Available K-12 Statistics (Building, District or State Totals) Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications Assessed Valuation Cash Balances Headcount Enrollment Mill Levies Personnel (Certified/Non-Certified) Salary Reports Kansas Building Report Card Attendance Rate Graduation Rate Dropout Rate School Violence Assessments o Reading o Mathematics o Writing Graduates Passing Adv. Science Courses Graduates Passing Adv. Math Courses 5

8 USD# 267 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 1,8,117 54% 1,854,57 54% 1% 12,39,315 54% 11% Student Support Services 311,989 2% 36,368 2% -2% 317,9 1% 4% Instructional Support Services 316,473 2% 37,913 2% -3% 283,73 1% -8% Administration & Support 1,869,556 9% 1,618,944 8% -13% 1,795,24 8% 11% Operations & Maintenance 1,971,57 1% 2,275,75 11% 15% 3,64, 14% 35% Transportation 867,757 4% 949,92 5% 9% 843,66 4% -11% Food Services 736,45 4% 773,65 4% 5% 1,3,864 4% 3% Capital Improvements 111,61 1% 29,864 % -73% 5, % 67% Debt Services 3,45,438 15% 3,19,77 15% -1% 3,17,76 13% % Other Costs 33,472 % 36,986 % 1% 4, % 8% Total Expenditures* 2,63,838 1% 2,172,124 1% 1% 22,454,785 1% 11% Amount per Pupil $1,813 $1,933 1% $12,171 11% Current Expenditures** 16,54,18 1% 16,53,937 1% % 17,149,898 1% 4% Amount per Pupil $8,895 $8,96 1% $9,295 4% Percent of Expenditures Instruction*** (Total Expenditures) 1,585,581 53% 1,672,531 53% % 11,411,54 51% -2% Instruction*** (Current Expenditures) 1,585,581 64% 1,672,531 65% 1% 11,411,54 67% 2% * The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-12), Virtual Education, Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Vocational Education, Professional Development, Bond & Interest #1, Bond & Interest #2, No-Fund Warrant, Special Assessment, Parent Education, School Retirement, Student Materials Revolving & Textbook Rental, Tuition Reimbursement, Gifts/Grants, KPERS Special Retirement Contribution, Contingency, Special Liability Expense, Federal Funds, Adult Education, Adult Supplemental Education, Activity Fund and Special Education Coop Fund. ** Current Spending excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63) *** Instruction excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63) Note: Percentages on charts are within +-1% due to rounding used. Pie graph percentages may differ from charts for this reason also. Further definition of what goes into each category: Instruction - 1 Transportation - 27 Student Support Services - 21 Food Service - 31 Instructional Support Services - 22 Other Costs - 29 and 33 Administration & Support - 23, 24 and 25 Capital Improvements - 4 Operations & Maintenance - 26 Debt Services - 51 Transfers ,, 12,39,315 12,, 1,, 8,, 6,, 4,, 2,, Summary of Total Expenditures by Function (All Funds) 1,795,24 3,64, 317,9 283,73 843,66 1,3,864 5, 3,17,76 4, Capital Improvements % Food Services 5% Transportation 4% Operations & Maintenance 14% Summary of Total Expenditures by Function Debt Services 13% Administration & Support 8% Instructional Support 1% Other Costs % Studen t Suppor t Service Instruction 54% Instruction Student Support Services Instructional Support Administration & Support Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/17/214 3:46 PM Sumexpen.xlsx Page 1 of 3

9 USD# 267 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 3,167,338 41% 2,899,5 39% -8% 2,577,926 37% -11% Student Support 29,348 4% 282,552 4% -3% 241,5 3% -15% Instructional Support 275,32 4% 276,296 4% % 22, 3% -27% Administration & Support 1,652,36 21% 1,456,93 2% -12% 1,452,84 21% % Operations & Maintenance 1,892,111 24% 1,892,49 26% % 1,97, 28% 1% Transportation 54,613 6% 548,59 7% 9% 529, 8% -4% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 7,782,18 1% 7,356,331 1% -5% 6,91,266 1% -6% Amount per Pupil $4,194 $3,987-5% $3,745-6% The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. 3,5, Summary of General Fund Expenditures 3,, 2,5, 2,577,926 2,, 1,5, 1,452,84 1,97, ,, 5, 241,5 22, 529, Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of General Fund Expenditures by Function Capital Improvements % Other Costs Transportation % 8% Operations & Maintenance 28% Administration & Support 21% Instruction 37% Student Support 3% Instructional Support 3% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/17/214 3:46 PM Sumexpen.xlsx Page 2 of 3

10 USD# 267 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 3,562,696 1% 3,529,318 1% -1% 3,955,774 1% 12% Student Support % % % % % Instructional Support % % % % % Administration & Support 11,969 % 11,93 % -1% 15, % 26% Operations & Maintenance % % % % % Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 3,574,665 1% 3,541,221 1% -1% 3,97,774 1% 12% Amount per Pupil $1,927 $1,919 % $2,152 12% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. Summary of Supplemental General Expenditures by Function 4,, 3,955,774 3,5, 3,, 2,5, 2,, 1,5, 1,, , Instruction Student Support 15, Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of Supplemental General Fund Expenditures by Function Instruction Student Support Instructional Support Instruction 1% Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/17/214 3:46 PM Sumexpen.xlsx Page 3 of 3

11 29, , ,5 275,32 276,296 22, 54, ,59 529, 1,664,275 1,468,86 1,467,84 1,892,111 1,892,49 1,97, 6,73,34 6,428,818 6,533,7 USD# 267 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 6,73,34 59% 6,428,818 59% -4% 6,533,7 6% 2% Student Support 29,348 3% 282,552 3% -3% 241,5 2% -15% Instructional Support 275,32 2% 276,296 3% % 22, 2% -27% Administration & Support 1,664,275 15% 1,468,86 13% -12% 1,467,84 13% % Operations & Maintenance 1,892,111 17% 1,892,49 17% % 1,97, 18% 1% Transportation 54,613 4% 548,59 5% 9% 529, 5% -4% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 11,356,683 1% 1,897,552 1% -4% 1,881,4 1% % Amount per Pupil $6,121 $5,97-3% $5,898 % 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 7,, 6,, 5,, 4,, ,, 2,, ,, Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of General and Supplemental General Fund Expenditures by Function Operations & Maintenance 18% Administration & Support 13% Instructional Support 2% Student Support 2% Transportation 5% Capital Improvements % Other Costs % Instruction 6% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/17/214 3:46 PM Sumexpen.xlsx Page 4 of 3

12 156, , ,5 2,38,884 2,469,555 2,81, USD# 267 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,38,884 94% 2,469,555 94% 4% 2,81, 94% 14% Student Support % % % % % Instructional Support % % % % % Administraton & Support % % % % % Operations & Maintenance % % % % % Transportation 156,676 6% 159,714 6% 2% 179,5 6% 12% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 2,537,56 1% 2,629,269 1% 4% 2,989,5 1% 14% Amount per Pupil $1,368 $1,425 4% $1,62 14% 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,, , Instruction Student Support Instructional Support Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of Special Education Fund by Function Transportation 6% Instruction Student Support Instructional Support Instruction 94% Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/17/214 3:46 PM Sumexpen.xlsx Page 5 of 3

13 USD# 267 Instruction Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 3,167,338 2,899,5-8% 2,577,926-11% Federal Funds 142, ,59-7% 225,872 71% Supplemental General 3,562,696 3,529,318-1% 3,955,774 12% At Risk (4yr Old) % % At Risk (K-12) 416, ,634 4% 5, 16% Bilingual Education % % Virtual Education % % Capital Outlay 214, ,39-15% 677, % Driver Education 26,816 2,59-25% 32,95 64% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 2,38,884 2,469,555 4% 2,81, 14% Cost of Living % % Vocational Education 238, ,61 1% 338, 4% Gifts/Grants 4, 2,119-47% 132, % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 523, ,822 12% 788,3 34% Contingency Reserve 25,92 % Text Book & Student Material 123,292 19,763-11% Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,8,117 1,854,57 1% 12,39,315 11% Enrollment (FTE)* 1, , % 1,845. % Amount per Pupil 5,821 5,883 1% 6,525 11% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,8,117 1,854,57 1% 12,39,315 11% Instruction Expenditures 12,5, 12,39,315 12,, 11,5, 11,, 1,8,117 1,854,57 1,5, 1,, Instruction Expenditures 4,, 3,, 2,, 3,562,696 3,529,318 3,167,338 2,899,5 2,38,884 2,469,555 3,955,774 2,81, 2,577,926 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. 9/17/214 3:46 PM Sumexpen.xlsx Page 6 of 3

14 Student Support Expenditures (21) USD# 267 % % inc/ inc/ Actual Actual dec Budget dec General 29, ,552-3% 241,5-15% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % 5, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 45-1% % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 21,236 23,816 12% 26,4 11% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 311,989 36,368-2% 317,9 4% Enrollment (FTE)* 1, , % 1,845. % Amount per Pupil % 172 4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 311,989 36,368-2% 317,9 4% Amount per Pupil $168 $166-1% $166 % Student Support Expenditures 318, 316, 314, 312, 31, 38, 36, 34, 32, 3, 317,9 311,989 36, 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. 9/17/214 3:46 PM Sumexpen.xlsx Page 7 of 3

15 USD# 267 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 275,32 276,296 % 22, -27% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % 5, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 4,83 7,436 54% 14,33 93% 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 21,562 24,181 12% 17,4-28% Contingency Reserve % Text Book & Student Material 14,779-1% Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 316,473 37,913-3% 283,73-8% Enrollment (FTE)* 1, , % 1,845. % Amount per Pupil % 154-8% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 316,473 37,913-3% 283,73-8% Amount per Pupil $171 $167-2% $154-8% Instructional Support Expenditures 32, 315, 31, 35, 3, 295, 29, 285, 28, 275, 27, 265, 316,473 37, , 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. 9/17/214 3:46 PM Sumexpen.xlsx Page 8 of 3

16 USD# 267 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 367, ,89-2% 369,54 2% Federal Funds % % Supplemental General 11,969 11,93-1% 15, 26% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 673-1% 5, % 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 28,64 32,12 12% 35,52 11% Contingency Reserve 27,721 % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 49,33 433,833 6% 47,6 8% Enrollment (FTE)* 1, , % 1,845. % Amount per Pupil % 255 8% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 49,33 433,833 6% 47,6 8% General Administration Expenditures 48, 47, 46, 45, 44, 43, 42, 41, 4, 39, 38, 37, 47,6 433,833 49, 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. 9/17/214 3:46 PM Sumexpen.xlsx Page 9 of 3

17 USD# 267 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 1,151,98 848,522-26% 834,3-2% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % 5, % 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 72,577 81,394 12% 8,88-1% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,223, ,916-24% 965,18 4% Enrollment (FTE)* 1, , % 1,845. % Amount per Pupil % 523 4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,223, ,916-24% 965,18 4% School Administration Expenditures 1,4, 1,2, 1,, 8, 6, 4, 2, 1,223, , , 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. 9/17/214 3:46 PM Sumexpen.xlsx Page 1 of 3

18 USD# 267 Central Services Expenditures (25) % % inc/ inc/ Actual Actual dec Budget dec General 133, ,292 85% 249, 1% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 95,526-1% 1, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % 1, 326% Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 7,73 8,668 12% 1, 15% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 236, ,195 8% 36, 41% Enrollment (FTE)* 1, , % 1,845. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 236, ,195 8% 36, 41% Central Services Expenditures 4, 35, 36, 3, 25, 2, 236, ,195 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. 9/17/214 3:46 PM Sumexpen.xlsx Page 11 of 3

19 USD# 267 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 1,892,111 1,892,49 % 1,97, 1% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 292,526 % 1,14, 29% Driver Training 2,244 3,464 54% 6, 73% 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 77,215 86,595 12% 11, -87% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,971,57 2,275,75 15% 3,64, 35% Enrollment (FTE)* 1, , % 1,845. % Amount per Pupil 1,63 1,233 16% 1,661 35% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,971,57 2,275,75 15% 3,64, 35% Operations and Maintenance Expenditures 3,5, 3,, 3,64, 2,5, 2,, 1,971,57 2,275,75 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. 9/17/214 3:46 PM Sumexpen.xlsx Page 12 of 3

20 USD# 267 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 54, ,59 9% 529, -4% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 59,114 99,526 68% 1, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 156, ,714 2% 179,5 12% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 3,919 34,675 12% 35,16 1% Contingency Reserve % Text Book & Student Material % Activity Fund 116,435 16,587-8% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 867, ,92 9% 843,66-11% Enrollment (FTE)* 1, , % 1,845. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 867, ,92 9% 843,66-11% Transportation Expenditures 96, 949,92 94, 92, 9, 88, 86, 84, 82, 8, 78, 867, , 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. 9/17/214 3:46 PM Sumexpen.xlsx Page 13 of 3

21 USD# 267 Other Support Services Expenditures (29) % % inc/ inc/ Actual Actual dec Budget dec General 19,461 % 2, 3% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 33,472 17,525-48% 2, 14% 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 33,472 36,986 1% 4, 8% Enrollment (FTE)* 1, , % 1,845. % Amount per Pupil % 22 8% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 33,472 36,986 1% 4, 8% 4, 39, 38, 37, 36, 35, 34, 33, 32, 31, 3, Other Support Services Expenditures 4, 36,986 33, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/17/214 3:46 PM Sumexpen.xlsx Page 14 of 3

22 USD# 267 Food Services Expenditures (31) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 75, ,387 5% 958,864 3% 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 3,511 34,218 12% 45, 32% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 736,45 773,65 5% 1,3,864 3% Enrollment (FTE)* 1, , % 1,845. % Amount per Pupil % 544 3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 736,45 773,65 5% 1,3,864 3% Food Service Expenditures 1,2, 1,, 8, 736,45 773,65 1,3,864 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. 9/17/214 3:46 PM Sumexpen.xlsx Page 15 of 3

23 USD# 267 Community Services Operations (33) % % chart and graph ch inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* 1, , % 1,845. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Community Services Operations (33) NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/17/214 3:46 PM Sumexpen.xlsx Page 16 of 3

24 USD# 267 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 111,61 29,864-73% 5, 67% 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 111,61 29,864-73% 5, 67% Enrollment (FTE)* 1, , % 1,845. % Amount per Pupil % 27 67% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 111,61 29,864-73% 5, 67% Capital Improvements (4) 12, 111,61 1, 8, 6, 5, 4, 29,864 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. 9/17/214 3:46 PM Sumexpen.xlsx Page 17 of 3

25 USD# 267 Debt Services Expenditures (51) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 84,479 84,479 % 85, 1% 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 2,96,959 2,935,228-1% 2,932,76 % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 3,45,438 3,19,77-1% 3,17,76 % Enrollment (FTE)* 1, , % 1,845. % Amount per Pupil 1,641 1,637 % 1,635 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 3,45,438 3,19,77-1% 3,17,76 % Deb Services (51) 3,5, 3,45, 3,4, 3,35, 3,3, 3,25, 3,2, 3,15, 3,1, 3,5, 3,, 3,45,438 3,19,77 3,17, 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. 9/17/214 3:46 PM Sumexpen.xlsx Page 18 of 3

26 USD# 267 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 2,89,431 3,233,426 15% 3,653, 13% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay Driver Training 15, % 18, 2% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % % Text Book & Student Material % % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,89,431 3,248,426 16% 3,671, 13% Enrollment (FTE)* 1, , % 1,845. % Amount per Pupil 1,514 1,761 16% 1,99 13% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,89,431 3,248,426 16% 3,671, 13% Transfers (52) 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, 2,89,431 3,248,426 3,671, 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. 9/17/214 3:46 PM Sumexpen.xlsx Page 19 of 3

27 USD# 267 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 212 July 1, 213 July 1, 214 General Federal Funds 5,237 5,873 5,872 Supplemental General 273, ,76 342,477 At Risk (4yr Old) At Risk (K-12) Bilingual Education Virtual Education Capital Outlay 878,337 1,64,28 1,172,276 Driver Training 37,726 4,871 37,939 Declining Enrollment Extraordinary School Program Food Service 25,1 18,76 18,283 Professional Development 1, Parent Education Program Summer School Special Education 814, , ,4 Cost of Living Vocational Education 417 Gifts/Grants 3, 7,979 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 8, 8, 631,993 Text Book & Student Material 14,499 51,433 26,445 Activity Fund 44,41 44,41 49,824 Bond and Interest #1 2,729,51 2,832,56 2,892,847 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 5,716,112 5,548,9 5,455,665 Enrollment (FTE)* 1, ,845. 1,845. Amount per Pupil 3,81 3,7 2,957 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 5,716,112 5,548,9 5,455,665 Unencumbered Cash Balances by Fund 6,, 5,716,112 5,548,9 5,455,665 5,, 4,, 3,, 2,, 1,, July 1, 212 July 1, 213 July 1, 214 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/17/214 3:46 PM Sumexpen.xlsx Page 2 of 3

28 Reserve Funds Unencumbered Cash Balance USD# 267 July 1, 212 July 1, 213 July 1, 214 Special Reserve TOTAL OTHER Amount per Pupil $ $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July 1, 212 July 1, 213 July 1, 214 *School districts are authorized by law to self insure rather than purchase insurance for the following categories: Worker's Comp, Health Insurance, Life Insurance, Property and Casualty (Risk Management) and Disability Income Insurance. Monies are placed in the Self Insured Fund to pay for claims which may arise from the categories listed above. 9/17/214 3:46 PM Sumexpen.xlsx Page 21 of 3

29 USD# 267 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 1,918. 1, % 1, % 1, % 1,917. 4% Enrollment (FTE)** 1,918. 1, % 1, % 1, % 1,845. % Number of Students - Free Meals % 184-4% % 226 6% Number of Students - Reduced Meals % 135-6% 139 3% 12-14% FTE Enrollment for Budget Authority Enrollment (FTE)** Used for Calculating "Amount per Pupil" Low Income Students Free Meals Reduced Meals *FTE for state aid and budget authority purposes for general fund (excludes 4 yr old at-risk). ** FTE includes 9/2 enrollment used for state aid purposes and adding the additional FTE for preschool programs, headstart, and all-day kindergarten. For example, preschool students attending half days on September 2th would be counted as.5 FTE. Kindergarten students attending full time every day would be counted as 1. FTE. 9/17/214 3:46 PM Sumexpen.xlsx Page 22 of 3

30 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 33% Capital Outlay 13% General 32% Supplemental General 22% 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 9/17/214 3:46 PM Sumexpen.xlsx Page 23 of 3

31 Other Information USD# Actual Actual Budget Assessed Valuation $11,116,731 $15,21,611 $19,779,762 Bonded Indebtedness $28,6, $26,225, $24,335, $11,, $18,, $16,, $14,, $12,, $1,, $98,, $11,116,731 Assessed Valuation $15,21,611 $19,779,762 $96,, Bonded Indebtedness $29,, $28,, $28,6, $27,, $26,, $26,225, $25,, $24,335, $24,, $23,, $22,, /17/214 3:46 PM Sumexpen.xlsx Page 24 of 3

32 USD 267 Sources of Revenue and Proposed Budget for Estimated Sources of Revenue Estimated Amount July 1, 214 State Federal Local July 1, 215 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 1,583,266 1,564,915 18, 351 XXXXXXXX Supplemental General 3,97, ,477 2,3,654 1,597,643 XXXXXXXX Adult Education At Risk (4yr Old) Adult Supplemental Education At Risk (K-12) 5, 5, Bilingual Education Virtual Education Capital Outlay 2,372,811 1,172, ,61 91,716 8,782 Driver Training 56,95 37,939 13,6 27, 21,589 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 958,864 18,283 11,4 275, , Professional Development 15, , Parent Education Program Summer School Special Education 2,989,5 269,4 25, 2,8, 14,9 Vocational Education 338, 338, Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 132,979 7, , Textbook & Student Materials Revolving 26,445 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 1,49,363 1,49,363 XXXXXXXXX Contingency Reserve 631,993 XXXXXXXXX Activity Funds 49,824 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 2,932,76 2,892, ,88 2,318,338 3,275,989 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 225,872 5,872 xxxxxxxxxxx 22, xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 26,125,785 5,455,665 14,965,53 495,541 25, 3,671, 5,633,48 3,411,26 Less Transfers 3,671, TOTAL Budget Expenditures $22,454,785 Sources of Revenue - - State, Federal, Local State Revenues 11,653,394 11,523,255 14,965,53 Federal Revenues 34, , ,541 Local Revenues 1,711,53 11,449,64 9,329,48 Total Revenues 22,75,166 23,328,26 24,789,642 Revenues Per Pupil 12,237 12,644 13,436

33 USD Renwick - Summary 14,, 12,, 1,, 8,, 6,, 4,, 2,, Summary of Total Expenditures by Function (All Funds) 7,, 6,, 5,, 4,, 3,, 2,, 1,, General and Supplemental General Fund Expenditures by Function Instruction Expenditures FTE Enrollment for Budget Authority 12,2, 12,, 11,8, 11,6, 11,4, 11,2, 11,, 1,8, 1,6, 1,4, 1,2, 1,, Mill Levies by Fund Average Salary , 7, 6, 5, 4, 3, 2, 1, Total USD Mill Rates Amount Per Pupil By Function (All Funds) , 12, 1, 6. 8, , 4, 2,

34 Intentionally left blank

35 Intentionally left blank

36 Intentionally left blank

37 Intentionally left blank