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

Transcription

1 Ellis USD 388

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 29-21 Budget General Information USD #: 388 Introduction Ellis USD 388, a 2A school district, is one of three unified districts in the county. Located in western Ellis county, the district draws rural students from eastern Trego and northern Rush and Ness Counties. District industry includes agriculture, agri-business, oil production, oil service industry, manufacturing, construction, medical, education and service employment. Ellis, growing due to the addition of Cedar Ridge and South Ridge housing developments, is a working-class bedroom community of approximately 2, residents-12 miles west of Hays, Kansas on Interstate 7. Hays is a progressive city of nearly 2,. It is the home to Fort Hays State University and the city provides entertainment, cultural events, shopping and a variety of eating establishments. Ellis continues to expand due to its proximity to these regional medical, educational, cultural and business opportunities. The Ellis school district takes full advantage of the close proximity to FHSU, utilizing educational consultants to advise us on school improvement. Quality student programs in a rural educational environment and a commitment to excellence make Ellis an ideal place to raise a family. Board Members Cheryl Helget, President 46 E. 14 th, Ellis, KS Mark Polifka, Vice-President 61 Washington, Ellis, KS Marty Hollern 56 E. 11 th, Ellis, KS Jane Downing 153 Lakeview, Ellis, KS Toni Younger 15 Fauteux, Ellis, KS Brad Tebo 33 2 nd St. Terrace, Ellis, KS Jerry Pfeifer 624 Emmeram Rd, Ellis, KS Key Staff Superintendent: Steve Taylor Business Office Staff: Connie Waldschmidt, Dava Gaschler Curriculum & Staff: Jill Wood Other Key Contacts: Corey Burton, 9-12 Principal and John Befort, K-8 Principal Accomplishments: The District s Accomplishments and Challenges The Ellis school system ranks as one of the best small school districts in the state when it comes to overall performance on state assessments. In 28, 12 out of 17 tested areas were awarded Building Standard of Excellence. Ellis High School was recognized with the Governor s Achievement award, one of only 18 high schools in the state of Kansas to receive this award. This year will be the 5 th year of the district s Professional Learning Communities movement. Teachers and administrators continue to look for ways to improve instruction realizing the positive impact it has on student learning. Time is spent each week in collaborative team meetings where the professional conversations revolve around continuous improvement and student achievement. 1

4 A long-range plan is being followed for curriculum mapping that aligns instruction to state standards and indicators. Emphasis on this process encourages K-12 teamwork to provide meaningful classroom activities that are personalized to our students. The Board of Education and school leadership has been progressive-minded in their efforts to hire quality personnel to keep class sizes small, and to provide quality student support services to all grades. These efforts will only propel Ellis forward towards a very promising future. Challenges: Like every school district, recruitment and retainment of quality staff will continue to be a high priority. We have made efforts at continuing to be competitive with salary and fringe benefits for early career and experienced staff. Also, the district has committed to reimbursing teachers for pursuing graduate programs of study in an effort to encourage professional growth. The district is in year seven of a laptop 3-year lease initiative that has approximately 35 laptops available for student and teacher use, making us 1 to 1 in grades We are in the third year of a 1 to 1 laptop initiative at the high school where students can take home the laptops. In addition to this technology, the district has committed to making LCD projectors available to every classroom. SMART Board technology will also continue to be expanded in the years to come. Of course with all of this technology expansion, appropriate funding is always a concern. Facility space demands have grown in the last several years because of increased numbers of children entering our lower grades. Needs for space within the classroom have been driven by diversified instructional strategies which physically involve students in their learning. Additional space is needed for our student support service programs to effectively meet the needs of our at-risk and special needs students. Expanded curricular offerings have been implemented for students in grades 7-12 which make facility space a focal point for district and building leadership. With all of the above issues, the school budget and state legislative decisions on school finance become critical to meeting the needs of the Ellis schools. We are committed to staying at the top when it comes to providing an educational experience that prepares all students for their challenging futures. 2

5 Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) Ellis USD 388 continues to place emphasis in the areas of instruction and student support services. By committing funds to these areas, the focus of all stakeholders in the Ellis educational system will be on improved instruction for the sake of student learning. 2. Summary of General Fund Expenditures by Function 58% of the GFB goes to instructional purposes. The amount per pupil expenditures are down $462 to $6,626 per student. 3. Summary of Supplemental General Fund Expenditures by Function 29% of this budget will go towards Operations and Maintenance this school year. We are depending on our Energy Management System to save us dollars in electrical, heating and cooling expense. The district is allocating 1% more to instruction, due to the loss of funding in the General Fund BSAPP. 4. Summary of General and Supplemental General Fund Expenditures by Function Decrease of 2%. 5. Summary of Special Education Fund by Function We have planned for a 7% decrease in this budget this year with total expenditures of $532, Expenditures (1) Decrease of 2% 7. Student and al Support Expenditures (21 & 22) Increase of 1%. 8. General Administration Expenditures (23) Decrease of 2%. 9. School Administration Expenditures (24) Decrease of 4% 1. Operations and Maintenance Expenditures (26) Decrease of 6%. Fuel prices seem to be more stable, as well as the market for gas and electrical services. Our new Energy Management System should definitely help in our consumption of natural gas and electricity this coming year, and for years to come. 3

6 11. (25 & 29: Other Supplemental Services) (3: Non- Services) Decrease of 19%. Because of our $12, expenditure on an Activity Bus out of this account in 28-9, the percentages are a little skewed. We are also not taking Summer School expenditures out of this account for 29-1, which accounts for another $1, expenditure. We have allocated an additional $1, for Food Service costs, as the price of this service continues to rise. 12. Capital Improvements (4) Our school district has had on-going conversations regarding facility improvements, additions, and/or renovations and has completed a number of necessary projects which have depleted this fund. In an effort to plan for future student growth and program development, we have planned for 6 mills in the capital outlay budget. This will allow us to maintain a balance that could support our yearly budgeted expenditures in this area for Debt Services (5) The District has no Debt Service expenditures at this time. 14. Miscellaneous Information Unencumbered Cash Balance by Fund We increased our unencumbered cash balances this year in an effort to protect the District in this unstable funding environment. We have tried to put the District in a good position in case we experience more State Budget cuts to K-12 Funding. 15. Reserve Funds Unencumbered Cash Balance We have no Reserve Funds at this time. 16. Other Information - FTE The district is expecting an enrollment increase of 4 students this year. We will be using an FTE of for budgeting purposes, which is an increase of 8.7 FTE. 17. Miscellaneous Information Mill Rates by Fund This year, there is a proposed mill increase from last year to support the Ellis schools. Our BSAPP has decreased from $4433 in August of 28 to $4218 in August of 29. Our BSAPP is lower now than it was in 26. The trend for school districts shows an increase in local contribution to provide adequate budgetary funding. Last year, we had a mill levy of This year, we will levy mills. With mill levy trends across the state, ours should be at or very near the state average. We reduced one full-time equivalency (FTE) staff for the coming year. The staff breakdown is as follows: Administration 3 (FTE=3) Teachers and Other Certified Staff 38 (FTE=38) Classified Staff 25 (FTE=15.4) 4

7 The district is negotiating to freeze all salaries due to a loss of state funding and the drop in assessed valuation. The district continues to work at keeping class sizes small, maintaining quality student support services and a tradition of academic excellence in the Ellis schools. USD 388 has dropped the Pre-school/Pre-K program due to budget constraints. We have been able to maintain our other curricular offerings and other school programs to meet the individual needs of our students. Ellis USD 388 is committed to improved instructional technology and professional development for teachers. This commitment requires adequate funding so that full advantage can be taken of all purchased resources. 18. Other Information Assessed Valuation and Bonded Indebtedness Assessed valuation figures show a decrease of close to $13.8 million in assessed valuation. This affects USD #388 as we generate tax dollars from our Supplemental General Fund (All Other Funds). In 28-9, 1 mill generated $43,5 In 29-1, 1 mill will generate $29,691 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. General Fund This is the main large budget that also can transfer money to other funds. The maximum General Fund budget is arrived from our estimated FTE and a process called weighted enrollment on Form 15. Our maximum budget is $2,883,847. The GFB will be decreased by $111,796 from last year. Some estimates that go into the budget planning are of course enrollment, but we also estimate number of students to be transported to and from school, enrollment in our vocational classes, number of free lunches, and special education costs. If we receive more FTE than estimated, we would republish the budget to gain authority to utilize those additional funds. We cannot spend more money in the general fund than we originally published. General fund expenses are for:, Support Services, District and Building Administration, Operation and Maintenance, Student Activities, and Transfers to other funds. (NOTE: These numbers are un-audited and will be adjusted after the KSDE audits us.) Supplemental General Fund (LOB) The Supplemental General Fund or LOB is additional and supplemental to the General Fund. This fund is optional for the local Board of Education. Our current resolutions are for 21.23% with an additional 8.77% authority we have for spending under the average. Our current authority is 3% and USD 388 is planning to use 26.2%. The LOB is set at $8, this school year, a decrease of $59,374 from last year. Capital Outlay Fund Capital Outlay funds allow the BOE to levy taxes for purchasing large equipment, property purchases, facility additions, and facility maintenance. USD 388 has a resolution to levy up to 8 mills for this purpose and we have budgeted for 6 mills. Districts are allowed to carryover all funds. Last year our unencumbered balances were $551,188. The 6 mills that are currently being levied will bring our budget amount to $76,191. This brings our resources to $2,34 less than where we started last year. The amount generated is contingent upon the wealth of the district as determined by the county appraiser. 5

8 As our assessed valuation goes down, as it did this year, there is less money generated in the capital outlay fund. Our current resolution is dated 3/13/6 and is authorized for 5 years. Recreation Commission Fund This fund is supported by a 4 mill levy for the Ellis Recreation Commission and a.636 mill levy for Ellis Recreation Commission employee benefits. The total mill levy is mills and the total operating budget will be $217,144 this year (up from $156,878 last year), an increase of $6,266. The school district simply acts as the taxing entity for the recreation commission so these should not be considered USD 388 taxes. The district sends the commission the money after it is received. It is not money available for the school district to use. Bond Funds Bond funds are approved by election to construct/remodel buildings. These funds are set up to repay the debt. USD 388 currently has no bonded indebtedness. Other Funds Within the total budget are funds that do not have mill rates attached. They are: Driver Training, Food Service, Transportation, Contingency Reserve, Technology, and Vocational Education. All of these funds receive transfers from either the General Fund or the LOB fund. Also, all of these funds are recommended to be budgeted for full expenditure to give the district some wiggle room. This is done at no expense to the taxpayer in the form of mill rate increases because they are non-levied funds. Fixed Costs Every school district has certain costs that are associated with the cost of doing business. In other words, you have to have things like heating, electricity, teachers, transportation, etc. to run the district. Of our general fund budget, salaries, FICA taxes, and benefits make up approximately 8% of the total budget. Heating, electricity, insurance etc. make up another approximate 1% for a total of 9% of the general fund budget consumed by these fixed costs. Increases in fuel and other energy costs due to unstable markets is something to be expected at this point in time and should be taken into account if budgeting accountably. Mill Levy The assessed valuation and the required local tax dollars combine to calculate Mill Rates for the County to process school taxes. One mill equals one tax dollar for each $1 of assessed valuation. One mill in the General Fund will generate about $27,256 for our district in taxes. One mill in the Supplemental General Fund will generate about $29,691. Our total mill estimate for this school year is mills, which is an increase of 4.58 mills from last year. Total taxes levied for USD 388 this year will be $1,416,197, down $57,95 from last year. Taxpayers usually pay half in December and the remaining half in May. The general fund mill levy is set by the legislature at 2 mills. 6

9 CALCULATION OF ESTIMATED TAXES FOR Using the tax levy for the year of 2. mills for the general fund and mills for the other levied funds; you can estimate your school district taxes by using the following calculations. Not included are the mills for the Rec. Commission in the total school district mills, since the district does not use this money. School Tax Calculation for a residence with a $1, appraised 11.5% (Individual residential values may be used in place of the $1, to determine your tax). Business and other property would have an assessment of 12% to 33%. Calculation for General Fund taxes: Calculation for other levied funds: $1, Residential Appraised Value $1, Residential Appraised Value -$2, Residential Property Exemption $8, Reduced Market Value X.115 Assessment Ratio by State X.115 Assessment Ratio by State $92 Reduced assessment value $11,5 Full Assessed Value X.2 Statewide G.F. Mills X Total Other Funds Mills (per thousand dollars) (per thousand dollars) $184. General Fund School Taxes $ Other Funds School Taxes $184. General Fund School Taxes +$ Other Funds School Taxes $ Total School District Taxes for a $1, residence Since the USD 388 mill levy went up 4.58 mills for 29-21, homeowners can expect to pay an additional $35.1 in school taxes if the homes appraised value remained the same. ($11,5 X.458) 7

10 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 (listed on the right under Data Portal sections) 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 8

11 USD# 388 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 2,749,498 62% 2,726,54 59% -1% 2,672,613 57% -2% Student & al Support 319,27 7% 278,821 6% -13% 565,139 12% 13% General Administration 226,614 5% 235,213 5% 4% 23,98 5% -2% School Administration (Building) 22,187 5% 249,413 5% 13% 239,842 5% -4% Operations & Maintenance 416,672 9% 377,42 8% -1% 354,689 8% -6% Capital Improvements 124,7 3% 278,164 6% 124% 222,631 5% -2% Debt Services % % % % % 358,136 8% 57,47 11% 42% 413,535 9% -18% Total Expenditures 4,414,384 1% 4,652,24 1% 5% 4,699,357 1% 1% Amount per Pupil $11,931 $13,292 11% $12,488-6% 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, Area Vocational School, 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 ,, Summary of Total Expenditures By Function (All Funds) 2,5, 2,, 1,5, ,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Summary of Total Expenditures By Function (All Funds) Capital Improvements 5% 9% Operations & Maintenance 7% School Administration (Building) 5% General Administration 5% 57% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Student & al Support 12% 9/28/29 3:9 PM Sumexpen.xls Page 1 of 19

12 USD# 388 Summary of General Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,519,86 62% 1,51,656 61% -1% 1,455,729 58% -3% Student & al Support 181,67 7% 189,772 8% 5% 17,584 7% -1% General Administration 221,584 9% 228,76 9% 3% 225,98 9% -1% School Administration (Building) 213,48 9% 239,476 1% 12% 23,81 9% -4% Operations & Maintenance 156,599 6% 181,695 7% 16% 247,339 1% 36% Capital Improvements % % % % % 154,55 6% 14,47 6% -9% 163,33 7% 16% Total Expenditures 2,446,366 1% 2,48,722 1% 1% 2,493,394 1% 1% Amount per Pupil $6,612 $7,88 7% $6,626-7% 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 1,6, 1,4, 1,2, 1,, 8, 6, , 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General Fund Expenditures by Function Operations & Maintenance 1% 7% School Administration (Building) 9% Student & al Support General Administration School Administration (Building) General Administration 9% Student & al Support 7% 58% Operations & Maintenance Capital Improvements 9/28/29 3:9 PM Sumexpen.xls Page 2 of 19

13 USD# 388 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 16,532 25% 124,599 32% 17% 136,48 42% 1% Student & al Support 69,583 16% 56,232 14% -19% 56,259 17% % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance 237,571 56% 177,576 45% -25% 95,5 29% -46% Capital Improvements % % % % % 13,218 3% 34,925 9% 164% 37,529 12% 7% Total Expenditures 426,94 1% 393,332 1% -8% 325,768 1% -17% Amount per Pupil $1,154 $1,124-3% $866-23% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. 25, Summary of Supplemental General Fund Expenditures by Function 2, 15, , 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Supplemental General Fund Expenditures by Function 12% Operations & Maintenance 29% 42% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Student & al Support 17% 9/28/29 3:9 PM Sumexpen.xls Page 3 of 19

14 USD# 388 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,625,618 57% 1,626,255 57% % 1,592,29 56% -2% Student & al Support 25,65 9% 246,4 9% -2% 226,843 8% -8% General Administration 221,584 8% 228,76 8% 3% 225,98 8% -1% School Administration (Building) 213,48 7% 239,476 8% 12% 23,81 8% -4% Operations & Maintenance 394,17 14% 359,271 13% -9% 342,839 12% -5% Capital Improvements % % % % % 167,768 6% 174,972 6% 4% 2,562 7% 15% Total Expenditures 2,873,27 1% 2,874,54 1% % 2,819,162 1% -2% Amount per Pupil $7,766 $8,212 6% $7,492-9% 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 1,8, 1,6, 1,4, 1,2, ,, 8, 6, 4, 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General and Supplemental General Fund Expenditures by Function Operations & Maintenance 12% School Administration (Building) 8% General Administration 8% Student & al Support 8% 7% 57% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/28/29 3:9 PM Sumexpen.xls Page 4 of 19

15 USD# 388 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 566,278 98% 562,379 98% -1% 52,91 98% -7% Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % 1,926 2% 11,637 2% 7% 11,514 2% -1% Total Expenditures 577,24 1% 574,16 1% -1% 532,424 1% -7% Amount per Pupil $1,56 $1,64 5% $1,415-14% 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 6, 5, 4, 3, 2, , Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Special Education Fund by Function 2% 98% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/28/29 3:9 PM Sumexpen.xls Page 5 of 19

16 USD# 388 Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 1,519,86 1,51,656-1% 1,455,729-3% Federal Funds 96,513 93,736-3% 11,556 18% Supplemental General 16, ,599 17% 136,48 1% At Risk (4yr Old) % % At Risk (K-12) 8,955 91,215 13% 114,994 26% Bilingual Education % % Virtual Education % Capital Outlay 44,25 36,539-17% 18,476-49% Driver Education 4,727 2,651-44% 9, % Declining Enrollment % % Extraordinary School Program 16,86 23,339 45% 9,41-6% Food Service % % Professional Development % % Parent Education Program % % Summer School 9,554-1% % Special Education 566, ,379-1% 52,91-7% Cost of Living % % Vocational Education 154,47 127,39-18% 126,37-1% Gifts/Grants 22 3, % 2,74-18% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 14, ,486 3% 167,692 16% Contingency Reserve % Text Book & Student Material 1,422 15,61 5% Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,749,498 2,726,54-1% 2,672,613-2% Enrollment (FTE)* % % Amount per Pupil 7,431 7,79 5% 7,12-9% Adult Education % % Adult Supplemental Education % % Area Vocational School % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,749,498 2,726,54-1% 2,672,613-2% 3,, Expenditures 2,5, 2,, 1,5, 1,, 5, Expenditures 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: 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. 9/28/29 3:9 PM Sumexpen.xls Page 6 of 19

17 USD# 388 Student and al Support Expenditures (21 & 22) % % inc/ inc/ Actual Actual dec Budget dec General 181,67 189,772 5% 17,584-1% Federal Funds % % Supplemental General 69,583 56,232-19% 56,259 % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % Capital Outlay % 3, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 27,118 27,477 1% 3, 9% Parent Education Program 38,148-1% % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants 1,9 % -1% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 3,354 3,44 3% 8, % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 319,27 278,821-13% 565,139 13% Enrollment (FTE)* % % Amount per Pupil % 1,52 89% Adult Education % % Adult Supplemental Education % % Area Vocational School % Tuition Reimbursement % % Special Education Coop % % TOTAL 319,27 278,821-13% 565,139 13% Amount per Pupil $9 $758-16% $1,52 98% Student and al Support 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. 9/28/29 3:9 PM Sumexpen.xls Page 7 of 19

18 USD# 388 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 221, ,76 3% 225,98-1% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % Capital Outlay 1,977 % -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 Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 5,3 5,16 3% 5, -3% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 226, ,213 4% 23,98-2% Enrollment (FTE)* % % Amount per Pupil % 614-9% Adult Education % % Adult Supplemental Education % % Area Vocational School % Tuition Reimbursement % % Special Education Coop % % TOTAL 226, ,213 4% 23,98-2% 25, General Administration Expenditures 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. 9/28/29 3:9 PM Sumexpen.xls Page 8 of 19

19 USD# 388 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 213,48 239,476 12% 23,81-4% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) 1,79 % 1,79 % Bilingual Education % % Virtual Education % Capital Outlay 1,348 % -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 Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 6,77 6,88 3% 7,332 7% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 22, ,413 13% 239,842-4% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % Tuition Reimbursement % % Special Education Coop % % TOTAL 22, ,413 13% 239,842-4% School 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. 9/28/29 3:9 PM Sumexpen.xls Page 9 of 19

20 USD# 388 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 156, ,695 16% 247,339 36% Federal Funds % % Supplemental General 237, ,576-25% 95,5-46% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % Capital Outlay 12,316 5,84-59% -1% Driver Training 2,25 1,912-6% 2, 5% Declining Enrollment % % Extraordinary School Program % % Food Service 3,131 5,615 79% 4,85-14% 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 5,3 5,16 3% 5, -3% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 416, ,42-1% 354,689-6% Enrollment (FTE)* % % Amount per Pupil 1,126 1,77-4% % Adult Education % % Adult Supplemental Education % % Area Vocational School % Tuition Reimbursement % % Special Education Coop % % TOTAL 416, ,42-1% 354,689-6% 45, Operations and Maintenance 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. 9/28/29 3:9 PM Sumexpen.xls Page 1 of 19

21 USD# 388 (25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % inc/ inc/ Actual Actual dec Budget dec General 154,55 14,47-9% 163,33 16% Federal Funds % 7 53% Supplemental General 13,218 34, % 37,529 7% At Risk (4yr Old) % % At Risk (K-12) 1,23 % 1,23 % Bilingual Education % % Virtual Education % Capital Outlay 121,64 % -1% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 15,71 162,867 8% 172,621 6% Professional Development % % Parent Education Program % % Summer School 1,385 % -1% Special Education 1,926 11,637 7% 11,514-1% Cost of Living % % Vocational Education % % Gifts/Grants 21,7 17,76-16% 19,186 8% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 6,76 6,882 3% 7,929 15% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 358,136 57,47 42% 413,535-18% Enrollment (FTE)* % % Amount per Pupil 968 1,449 5% 1,99-24% Adult Education % % Adult Supplemental Education % % Area Vocational School % Tuition Reimbursement % % Special Education Coop % % TOTAL 358,136 57,47 42% 413,535-18% 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. 9/28/29 3:9 PM Sumexpen.xls Page 11 of 19

22 USD# 388 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 124,7 278, % 222,631-2% 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 % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 124,7 278, % 222,631-2% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental l Education % % Area Vocational School % Tuition Reimbursement % % Special Education Coop % % TOTAL 124,7 278, % 222,631-2% Capital Improvements (4) 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. 9/28/29 3:9 PM Sumexpen.xls Page 12 of 19

23 Debt Services Expenditures (51) USD# 388 % % 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 % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Debt Services (51) 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. 9/28/29 3:9 PM Sumexpen.xls Page 13 of 19

24 Transfers (52) USD# 388 % % inc/ inc/ Actual Actual dec Budget dec General 522, ,921-2% 39,453-24% Federal Funds % % Supplemental General 384, ,42 21% 474,232 2% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % Capital Outlay Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % 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 % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 97,642 98,963 8% 864,685-12% Enrollment (FTE)* % % Amount per Pupil 2,453 2,83 14% 2,298-18% Adult Education % % Adult Supplemental Education % % Area Vocational School % Tuition Reimbursement % % Special Education Coop % % TOTAL 97,642 98,963 8% 864,685-12% 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. 9/28/29 3:9 PM Sumexpen.xls Page 14 of 19

25 USD# 388 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 27 July 1, 28 July 1, 29 General Federal Funds Supplemental General 48,722 27,156 56,731 At Risk (4yr Old) At Risk (K-12) 3 1,1 Bilingual Education Virtual Education Capital Outlay 37,15 447, ,188 Driver Training 4,427 9, 9,281 Declining Enrollment Extraordinary School Program 6,826 11,75 Food Service 18,89 2,44 25,38 Professional Development 11,66 16,926 2, Parent Education Program Summer School 7,939 1,385 Special Education 48,649 57, ,991 Cost of Living Vocational Education 26 Gifts/Grants 1,426 4,89 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 14,641 14,641 Text Book & Student Material 1,576 16,57 Bond & Interest 1 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 615, , ,825 Enrollment (FTE)* Amount per Pupil 1,664 2,51 2,165 Adult Education Adult Supplemental e Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL 615, , ,825 Unencumbered Cash Balances by Fund 9, 8, 7, 6, 5, 4, 3, 2, 1, July 1, 27 July 1, 28 July 1, 29 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. 9/28/29 3:9 PM Sumexpen.xls Page 15 of 19

26 Reserve Funds Unencumbered Cash Balance USD# 388 July 1, 27 July 1, 28 Special Reserve TOTAL OTHER Amount per Pupil $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July 1, 27 July 1, 28 *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. 9/28/29 3:9 PM Sumexpen.xls Page 16 of 19

27 USD# 388 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % % Enrollment (FTE)** % % % % Number of Students - Free Meals % 48-23% 57 19% 58 2% Number of Students - Reduced Meals % 26-38% 47 81% 4-15% 4. 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. 9/28/29 3:9 PM Sumexpen.xls Page 17 of 19

28 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 & Interest 1... 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) Supplemental General 47% Capital Outlay 12% General 41% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond & Interest 1 Bond & Interest 2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/28/29 3:9 PM Sumexpen.xls Page 18 of 19

29 Other Information USD# Actual Actual Budget Assessed Valuation $31,319,96 $43,52,6 $29,69,997 Bonded Indebtedness $ $ $ Assessed Valuation $5,, $45,, $4,, $35,, $3,, $25,, $2,, $15,, $1,, $5,, $ Bonded Indebtedness $1 $1 $1 $1 $1 $1 $ $ $ $ $ /28/29 3:9 PM Sumexpen.xls Page 19 of 19