Fort Leavenworth USD 27
Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary of Expenditures (Sumexpen.xls) i
24-25 Budget General Information USD #: 27 Introduction The Fort Leavenworth School District has been a part of the educational system of the State of Kansas since 9. Geographically, it is composed entirely of Federal property and includes Fort Leavenworth, The Fort Leavenworth National Cemetery, and the U. S. Penitentiary. The buildings, which belong to the School District, are located on land leased from the Federal Government. Fort Leavenworth is not a Department of Defense Dependent School District. The District provides instruction for grades K-9. Senior high school students attend Leavenworth High School, which is a part of the city school system. Commitment to quality and success for every student are hallmarks of the Fort Leavenworth School District. The School Improvement Plans provide a blueprint for school-based initiatives, strategies, and bench marked standards. School Site Councils serve as a monitor of continued improvement. The District Exit Outcomes identify board goals for all students and are used to gauge or benchmark student programs and program effectiveness. Board Members Col (Ret) Stephen J. Kempf - President LTC Victor M. Harmon Vice President LTC Sanford Sheaks - Member Key Staff Superintendent: Dr. Thomas J. Devlin Business Manager: LTC (Ret) Robert N. Martinache Curriculum Director: Ms Deborah A. Baeuchle Director of al Technology: Bryan Brown Director of Nutrition Services: John R. Sevier Director of Transportation: Pearl Litz Director of Maintenance: Brian McCarthy The District s Accomplishments and Challenges Accomplishments: The Fort Leavenworth Schools continued to do well on both the nationally normed ITBS tests and the Kansas State Assessments. On the ITBS tests our students performed above the national average. On the Kansas assessments our buildings consistently perform above the state average. The standard of excellence was achieved at the Jr. High in 8 th grade Social Studies. One of our elementary schools reached the standard of excellence in 4 th grade Math, 4 th grade Science and 6 th Social Studies while another achieved the standard of excellence
in 5 th grade Reading and 6 th grade Social Studies. In addition, all of our buildings met the standards for Annual Yearly Progress under the No Child Left Behind Legislation. Challenges: Meeting the needs of the individual student is a constant challenge. Due to our high annual population rotation, identifying student needs and placing students in appropriate programs is a priority. The population fluctuation also impacts staffing requirements and classroom needs. Meeting the standards of AYP and the state academic standards remains a constant goal. This year we are implementing a full day kindergarten program in all elementary schools. This will present curriculum and program challenges. 2
Supplemental Information for the Following Tables. Summary of Total Expenditures by Function (All Funds) 2. Summary of General Fund Expenditures by Function 3. Summary of Supplemental General Fund Expenditures by Function 4. Summary of General and Supplemental General Fund Expenditures by Function 5. Summary of Special Education Fund by Function 6. Expenditures () 7. Student and al Support Expenditures (2 & 22) 8. General Administration Expenditures (23) 9. School Administration Expenditures (24). Operations and Maintenance Expenditures (26). (25, 28 & 29: Other Supplemental Services) (3: Non- Services) 2. Capital Improvements (4) 3. Debt Services (5) 4. Miscellaneous Information Unencumbered Cash Balance by Fund 5. Reserve Funds Unencumbered Cash Balance 6. Other Information - FTE 7. Miscellaneous Information Mill Rates by Fund 8. Other Information Assessed Valuation and Bonded Indebtedness Note: The FTE (full time equivalency) used in this report to calculate the Amount Per Pupil is defined as following: Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 3
KSDE Website Information Available K-2 Statistics (Building, District or State Totals) http://www.ksde.org/k2/k2.html Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications http://www.ksde.org/leaf/reports_and_publications/reports.html Certified Personnel Enrollment Dropouts Graduates Salary Reports Kansas Building Report Card http://online.ksde.org/rcard Attendance Rate Graduation Rate Dropout Rate School Violence Assessments o Reading o Mathematics o Writing Graduates Passing Adv. Science Courses Graduates Passing Adv. Math Courses 4
USD# 27 Summary of Total Expenditures By Function (All Funds) % % % % % 22-23 of 23-24 of inc/ 24-25 of inc/ Actual Tot Actual Tot dec Budget Tot dec 8,333,56 39% 8,6,3 44% -4% 8,685,88 38% 8% Student & al Support 978,692 5% 636,962 4% -35%,94,932 5% 88% General Administration 56,94 3% 395,54 2% -29% 55,278 2% 39% School Administration (Building) 535,453 3% 523,643 3% -2% 567,424 2% 8% Operations & Maintenance 776,26 4% 879,238 5% 3% 988,48 4% 2% Capital Improvements 8,846,36 42% 6,68,776 36% -25% 9,48,537 4% 43% Debt Services % % % % %,278,76 6%,34,73 6% -%,438,25 6% 27% Total Expenditures 2,39,73 % 8,85,2 % -5% 22,95,485 % 26% Amount per Pupil $,452 $,8-2% $,453 3% The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Technology Education, Vocational Education, School Retirement, Professional Development, Bond & Interest #, Bond & Interest #2, No-Fund Warrant, Special Assessment, Parent Education, Technology Education, School Retirement, Student Materials Revolving & Textbook Rental, Gifts/Grants, KPERS Special Retirement Contribution, Contingency, Special Liability Expense, Federal Funds, Adult Education, Adult Supplemental Education, Area Vocational Education, and Special Education Coop. Note: Percentages on charts are within +-% due to rounding used. Pie graph percentages may differ from charts for this reason also. Further definition of what goes into each category: - Operations & Maintenance - 26 Student & al Support - 2 & 22-25, 29 and 3 and all others not included elsewhere General Administration - 23 Capital Improvements - 4 School Administration (Building) - 24 Debt Services - 5 Transfers - 52 Summary of Total Expenditures By Function (All Funds),, 9,, 8,, 7,, 6,, 5,, 22-23 23-24 24-25 4,, 3,, 2,,,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 24-25 Summary of Total Expenditures By Function (All Funds) 6% Capital Improvements 42% 39% Student & al Support 5% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Operations & Maintenance 4% General Administration 2% School Administration (Building) 2% 9/2/24 4:3 PM Sumexpen.xls Page of 9
USD# 27 Summary of General Expenditures by Function % % % % % 22-23 of 23-24 of inc/ 24-25 of inc/ Actual Tot Actual Tot dec Budget Tot dec 5,8,829 67% 4,98,822 66% -% 5,,388 64% % Student & al Support 382,279 5% 373,676 5% -2% 383,889 5% 3% General Administration 388,6 5% 394,683 5% 2% 43,88 6% 9% School Administration (Building) 535,453 7% 523,643 7% -2% 54,222 7% 3% Operations & Maintenance 73,789 % 83,273 % 4% 9,86 2% 8% Capital Improvements 59 % % -% % % 458,345 6% 454,68 6% -% 57,79 7% 26% Total Expenditures 7,54,264 % 7,558,778 % % 7,84,94 % 4% Amount per Pupil $4,33 $4,22 4% $3,92-7% The Summary of General Fund Expenditures chart information comes from pages 6-3 and only uses the 'General Fund' line items. Summary of General Fund Expenditures by Function 6,, 5,, 4,, 3,, 22-23 23-24 24-25 2,,,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 24-25 Summary of General Fund Expenditures by Function Operations & Maintenance 2% School Administration (Building) 7% General Administration 6% Student & al Support 5% 7% 63% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/2/24 4:3 PM Sumexpen.xls Page 2 of 9
USD# 27 Summary of Supplemental General Fund Expenditures by Function % % % % % 22-23 of 23-24 of inc/ 24-25 of inc/ Actual Tot Actual Tot dec Budget Tot dec,79,657 84%,49,867 85% 2%,663,38 82% 8% Student & al Support % 9,427 2% % 22,844 % 5% General Administration 72,34 2% 857 % -% 8, 5% 252% School Administration (Building) % % % % % Operations & Maintenance 4,668 3% 47,46 3% 4% 42,57 2% -% Capital Improvements 8,494 % % -% % % % % % % % Total Expenditures,4,953 %,649,557 % 8% 2,34,732 % 23% Amount per Pupil $753 $97 22% $,7 % The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-3 and only uses the 'Supplemental General Fund' line items. Summary of Supplemental General Fund Expenditures by Function,8,,6,,4,,2,,, 22-23 23-24 24-25 8, 6, 4, 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 24-25 Summary of Supplemental General Fund Expenditures by Function General AdministrationOperations & Maintenance 5% 2% Student & al Support % 82% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/2/24 4:3 PM Sumexpen.xls Page 3 of 9
USD# 27 Summary of General and Supplemental General Fund Expenditures by Function % % % % % 22-23 of 23-24 of inc/ 24-25 of inc/ Actual Tot Actual Tot dec Budget Tot dec 6,88,486 69% 6,39,689 69% 3% 6,674,769 68% 4% Student & al Support 382,279 4% 565,3 6% 48% 64,733 6% 7% General Administration 56,94 6% 395,54 4% -29% 539,88 5% 36% School Administration (Building) 535,453 6% 523,643 6% -2% 54,222 5% 3% Operations & Maintenance 772,457 9% 878,679 % 4% 944,33 % 7% Capital Improvements 9,3 % % -% % % 458,345 5% 454,68 5% -% 57,79 6% 26% Total Expenditures 8,96,27 % 9,28,335 % 3% 9,875,636 % 7% Amount per Pupil $4,786 $5,9 7% $4,938-4% The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-3 and adds together the 'General Fund' and 'Supplemental General Fund' line items. Summary of General and Supplemental General Fund Expenditures by Function 8,, 7,, 6,, 22-23 23-24 24-25 5,, 4,, 3,, 2,,,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 24-25 Summary of General and Supplemental General Fund Expenditures by Function Operations & Maintenance 6% % School Administration (Building) 5% General Administration 5% Student & al Support 6% 68% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/2/24 4:3 PM Sumexpen.xls Page 4 of 9
USD# 27 Summary of Special Education Fund by Function % % % % % 22-23 of 23-24 of inc/ 24-25 of inc/ Actual Tot Actual Tot dec Budget Tot dec,493,283 93%,42,258 97% -5%,628,5 96% 5% Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % 9,957 7% 46,239 3% -6% 7,5 4% 55% Total Expenditures,63,24 %,458,497 % -%,7, % 7% Amount per Pupil $867 $8-6% $85 5% The Summary of Special Education Fund Expenditures chart information comes from pages 6-3 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,8,,6,,4,,2,,, 8, 6, 22-23 23-24 24-25 4, 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 24-25 Summary of Special Education Fund by Function 4% 96% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/2/24 4:3 PM Sumexpen.xls Page 5 of 9
USD# 27 Expenditures () % % 22-23 23-24 inc/ 24-25 inc/ Actual Actual dec Budget dec General 5,8,829 4,98,822 -% 5,,388 % Federal Funds 74,996 89,365 9% 74,983-6% Supplemental General,79,657,49,867 2%,663,38 8% Bilingual Education % % Capital Outlay 4 37-23%, 29% Driver Education,266,7-5%,4 7% Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 3,35 2,232-83% 3,25 46% Special Education,493,283,42,258-5%,628,5 5% Technology Education 47,353 Transportation Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 29,969 Contingency Reserve % Text Book & Student Material 8,676,55 23% Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 8,333,56 8,6,3-4% 8,685,88 8% Enrollment (FTE)*,86.7,799. -3% 2,. % Amount per Pupil 4,479 4,45 -% 4,343-2% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 8,333,56 8,6,3-4% 8,685,88 8%,, 9,, 8,, 7,, 6,, 5,, 4,, 3,, 2,,,, Expenditures 22-23 23-24 24-25 Expenditures 6,, 5,, 4,, 3,, 2,, General Supplemental General Special Education,, 22-23 23-24 24-25 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 and Special Education Coop. *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. 9/2/24 4:3 PM Sumexpen.xls Page 6 of 9
USD# 27 Student and al Support Expenditures (2 & 22) % % 22-23 23-24 inc/ 24-25 inc/ Actual Actual dec Budget dec General 382,279 373,676-2% 383,889 3% Federal Funds,22 3,874 28% 7,27 86% Supplemental General 9,427 % 22,844 5% Bilingual Education % % Capital Outlay 25,85 2,937-9% 52,453 23% Driver Training % % Extraordinary School Program % % Food Service % % Professional Development 59,63 36,68-38% 4,88 % Parent Education Program 9,652 9,9 3%,97 3% Summer School,25 54-52% 2,5 363% Special Education % % Technology Education 3,268 Transportation Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 27,34 Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 978,692 636,962-35%,94,932 88% Enrollment (FTE)*,86.7,799. -3% 2,. % Amount per Pupil 526 354-33% 597 69% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 978,692 636,962-35%,94,932 88% Amount per Pupil $526 $354-33% $597 69% Student and al Support Expenditures,4,,2,,, 8, 6, 4, 2, 22-23 23-24 24-25 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 and Special Education Coop. *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. 9/2/24 4:3 PM Sumexpen.xls Page 7 of 9
USD# 27 General Administration Expenditures (23) % % 22-23 23-24 inc/ 24-25 inc/ Actual Actual dec Budget dec General 388,6 394,683 2% 43,88 9% Federal Funds % % Supplemental General 72,34 857 -% 8, 252% Bilingual Education % % Capital Outlay % % Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education Transportation Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution,398 Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 56,94 395,54-29% 55,278 39% Enrollment (FTE)*,86.7,799. -3% 2,. % Amount per Pupil 3 22-27% 275 25% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 56,94 395,54-29% 55,278 39% 6, General Administration Expenditures 5, 4, 3, 2,, 22-23 23-24 24-25 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 and Special Education Coop. *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. 9/2/24 4:3 PM Sumexpen.xls Page 8 of 9
USD# 27 School Administration Expenditures (24) % % 22-23 23-24 inc/ 24-25 inc/ Actual Actual dec Budget dec General 535,453 523,643-2% 54,222 3% Federal Funds % % Supplemental General % % Bilingual Education % % Capital Outlay % % Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education Transportation Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 26,22 Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 535,453 523,643-2% 567,424 8% Enrollment (FTE)*,86.7,799. -3% 2,. % Amount per Pupil 288 29 % 284-3% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 535,453 523,643-2% 567,424 8% School Administration Expenditures 6, 5, 4, 3, 2,, 22-23 23-24 24-25 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 and Special Education Coop. *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. 9/2/24 4:3 PM Sumexpen.xls Page 9 of 9
USD# 27 Operations and Maintenance Expenditures (26) % % 22-23 23-24 inc/ 24-25 inc/ Actual Actual dec Budget dec General 73,789 83,273 4% 9,86 8% Federal Funds % % Supplemental General 4,668 47,46 4% 42,57 -% Bilingual Education % % Capital Outlay 2,2 -% 6, % Driver Training,637 559-66%,893 239% Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education Transportation Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 26,22 Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 776,26 879,238 3% 988,48 2% Enrollment (FTE)*,86.7,799. -3% 2,. % Amount per Pupil 47 489 7% 494 % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 776,26 879,238 3% 988,48 2%,2, Operations and Maintenance Expenditures,, 8, 6, 4, 2, 22-23 23-24 24-25 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 and Special Education Coop. *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. 9/2/24 4:3 PM Sumexpen.xls Page of 9
USD# 27 (25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % 22-23 23-24 inc/ 24-25 inc/ Actual Actual dec Budget dec General 458,345 454,68 -% 57,79 26% Federal Funds % % Supplemental General % % Bilingual Education % % Capital Outlay % % Driver Training % % Extraordinary School Program % % Food Service 538,468 633,8 8% 759,7 2% Professional Development,834 -% 2, % Parent Education Program % % Summer School % % Special Education 9,957 46,239-6% 7,5 55% Technology Education Transportation 6,2 Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 34,5 Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL,278,76,34,73 -%,438,25 27% Enrollment (FTE)*,86.7,799. -3% 2,. % Amount per Pupil 687 63-8% 79 4% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL,278,76,34,73 -%,438,25 27%,6,,4,,2,,, 8, 6, 4, 2, 22-23 23-24 24-25 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 and Special Education Coop. *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. 9/2/24 4:3 PM Sumexpen.xls Page of 9
USD# 27 Capital Improvements Expenditures (4) % % 22-23 23-24 inc/ 24-25 inc/ Actual Actual dec Budget dec General 59 -% % Federal Funds % % Supplemental General 8,494 -% % Bilingual Education % % Capital Outlay 8,837,33 6,68,776-25% 9,48,537 43% Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education Transportation 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 # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 8,846,36 6,68,776-25% 9,48,537 43% Enrollment (FTE)*,86.7,799. -3% 2,. % Amount per Pupil 4,754 3,674-23% 4,74 29% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 8,846,36 6,68,776-25% 9,48,537 43% Capital Improvements (4),, 9,, 8,, 7,, 6,, 5,, 4,, 3,, 2,,,, 22-23 23-24 24-25 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 and Special Education Coop. *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. 9/2/24 4:3 PM Sumexpen.xls Page 2 of 9
Debt Services Expenditures (5) USD# 27 % % 22-23 23-24 inc/ 24-25 inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % Bilingual Education % % Capital Outlay % % Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education Transportation 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 # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)*,86.7,799. -3% 2,. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL % % Debt Services (5) 22-23 23-24 24-25 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 and Special Education Coop. *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. 9/2/24 4:3 PM Sumexpen.xls Page 3 of 9
Transfers (52) USD# 27 % % 22-23 23-24 inc/ 24-25 inc/ Actual Actual dec Budget dec General,384,27 949,488-3%,723,498 82% Federal Funds % % Supplemental General 424,48 35,283-7% 356,369 % Bilingual Education % % Capital Outlay Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education Transportation 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 # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL,88,75,3,77-28% 2,79,867 6% Enrollment (FTE)*,86.7,799. -3% 2,. % Amount per Pupil 972 723-26%,4 44% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL,88,75,3,77-28% 2,79,867 6% Transfers (52) 2,5, 2,,,5,,, 5, 22-23 23-24 24-25 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 and Special Education Coop. *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. 9/2/24 4:3 PM Sumexpen.xls Page 4 of 9
USD# 27 Miscellaneous Information Unencumbered Cash Balance by Fund July, 22 July, 23 July, 24 General 26,27 27,23 Federal Funds Supplemental General 66 Bilingual Education Capital Outlay 9,559,849 5,59,995 3,47,43 Driver Training 3,437,542,93 Extraordinary School Program Food Service 39,328 66,352 64,283 Professional Development Parent Education Program Summer School 45 3 95 Special Education Technology Education Transportation Vocational Education Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve Text Book & Student Material 8,383 7,278 Bond & Interest Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 9,872,69 5,83,6 3,473,684 Enrollment (FTE)*,86.7,799. 2,. Amount per Pupil 5,36 3,23,737 Adult Education Adult Supplemental Education Area Vocational School Special Education Coop TOTAL 9,872,69 5,83,6 3,473,684 Unencumbered Cash Balances by Fund 2,,,, 8,, 6,, 4,, 2,, 22 23 24 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 and Special Education Coop. *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. 9/2/24 4:3 PM Sumexpen.xls Page 5 of 9
Reserve Funds Unencumbered Cash Balance USD# 27 July, 22 July, 23 Special Reserve TOTAL OTHER Amount per Pupil $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) 22 23 *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. 9/2/24 4:3 PM Sumexpen.xls Page 6 of 9
USD# 27 Other Information 2-2 2-22 % 22-23 % 23-24 % 24-25 % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)*,788.5,925. 8%,86.7-3%,799. -3% 2,. % Enrollment (FTE)** N/A,925.,86.7-3%,799. -3% 2,. % Number of Students - Free Meals 5 53 4% 34-36% 59 74% 6 2% Number of Students - Reduced Meals 72 54% 2 % 92-8% 3 4% 25. Enrollment (FTE)* for Budget Authority 2. 5.. 5.. 2-2 2-22 22-23 23-24 24-25 Enrollment (FTE)** Used for Calculating "Amount Per Pupil" 2,5. 2,.,5.,. 5.. 2-22 22-23 23-24 24-25 Low Income Students 4 2 8 6 Free Meals Reduced Meals 4 2 2-2 2-22 22-23 23-24 24-25 *FTE for state aid and budget authority purposes for general fund. ** FTE includes 9/2 enrollment used for state aid purposes and adding the additional FTE for preschool programs, headstart, and all-day kindergarten. For example, preschool students attending half days on September 2th would be counted as.5 FTE. Kindergarten students attending full time every day would be counted as. FTE. 9/2/24 4:3 PM Sumexpen.xls Page 7 of 9
Miscellaneous Information Mill Rates by Fund USD# 27 22-23 23-24 24-25 Actual Actual Budget General 2. 2. 2. Supplemental General 2.72 3.74 2.72 Adult Education... Capital Outlay 4. 3.54 4. Special Liability... School Retirement... Extraordinary Growth Facilities... Bond & Interest... Bond & Interest 2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD 36.72 26.64 44.72 Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission... Recreation Commission Employee Benefit... TOTAL OTHER... Total USD Mill Rates 5. 45. 4. 35. 3. 25. 2. 5.. 5.. 22-23 23-24 24-25 24-25 Miscellaneous Information Mill Rates by Fund (Total USD) Supplemental General 46% Capital Outlay 9% General 45% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Bond & Interest Bond & Interest 2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/2/24 4:3 PM Sumexpen.xls Page 8 of 9
Other Information USD# 27 22-23 23-24 24-25 Actual Actual Budget Assessed Valuation $,48,37 $,297,483 $,264,457 Bonded Indebtedness $ $ $ Assessed Valuation $,4, $,2, $,, $8, $6, $4, $2, $ 22-23 23-24 24-25 Bonded Indebtedness $ $ $ $ $ $ $ $ $ $ $ 22-23 23-24 24-25 9/2/24 4:3 PM Sumexpen.xls Page 9 of 9