USD 42 Osage City
Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary of Expenditures (Sumexpen.xls) i
26-27 Budget General Information USD #: 42 Introduction The faculty and staff of USD 42 provide students with a quality educational experience. During the past few years Osage City students have achieved higher graduation rates, higher test scores and have improved on the Kansas State Assessments. Students continue to leave USD 42 and become successful in a variety of university and professional experiences. We believe that USD 42 will continue to actively engage and develop a student-centered learning environment that will prepare students for the new information era. Pat Bean Brian Davies Joe Gardner Diane Kimball Board Members James Richard Dr. James Seeman Teresa Talkington Key Staff David Carriger, Superintendent of Schools Kathy Coen, Clerk of the Board Vickie Gragg, Purchasing/Treasurer Debby Bean, Food Service/Receptionist Jerry Vincent, QPA Director Andy Lohmeyer, Technology Director Building Principals Troy Hutton, Osage City High School Tony Heward, Osage City Middle School Dwight Stoppel, Osage City Elementary School The District s Accomplishments and Challenges This past year USD 42 accomplished a great amount of positive change for the students of Osage City. The implementation of an All Day Kindergarten program ushered in a new era for education in our community. A new after school program was started by a state grant to help elementary students with homework completion as well as mastery of basic concepts. The Directions Program continues to help students academically, socially and vocationally. The first graduates of the program were recognized in May. The on-line program Virtual Prescriptive Learning continues to help students with credit recovery, advanced placement courses, independent study as well as for remedial training. This program will be expanded district-wide for the 26-7 school year. Additional technology was purchased to help our students with the challenges they will face in a changing work place environment. New labs were placed in the middle school and high school buildings. With these accomplishments, USD 42 continues to be challenged by a decreasing student enrollment, increasing at-risk population, decreasing community population, and a shrinking school budget. USD 42 appreciates the support the community has given in all phases of its educational programs and activities. "Through Teamwork We All Can Achieve Excellence" 1
Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) 2. Summary of General Fund Expenditures by Function 3. Summary of Supplemental General Fund Expenditures by Function 4. Summary of General and Supplemental General Fund Expenditures by Function 5. Summary of Special Education Fund by Function 6. Expenditures (1) 7. Student and al Support Expenditures (21 & 22) 8. General Administration Expenditures (23) 9. School Administration Expenditures (24) 1. Operations and Maintenance Expenditures (26) 11. (25 & 29: Other Supplemental Services) (3: Non- Services) 12. Capital Improvements (4) 13. Debt Services (5) 14. Miscellaneous Information Unencumbered Cash Balance by Fund 15. Reserve Funds Unencumbered Cash Balance 16. Other Information - FTE 17. Miscellaneous Information Mill Rates by Fund 18. Other Information Assessed Valuation and Bonded Indebtedness Note: The FTE (full time equivalency) used in this report to calculate the Amount Per Pupil is defined as following: Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 2
KSDE Website Information Available K-12 Statistics (Building, District or State Totals) http://www.ksde.org/k12/k12.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 3
USD# 42 Summary of Total Expenditures By Function (All Funds) % % % % % 24-25 of 25-26 of inc/ 26-27 of inc/ Actual Tot Actual Tot dec Budget Tot dec 3,377,119 56% 3,624,213 57% 7% 4,49,936 61% 24% Student & al Support 349,435 6% 38,238 6% 9% 356,239 5% -6% General Administration 19,182 3% 153,616 2% -19% 139,283 2% -9% School Administration (Building) 349,468 6% 346,33 5% -1% 215,899 3% -38% Operations & Maintenance 634,666 1% 715,988 11% 13% 435,56 6% -39% Capital Improvements 168,81 3% 36,786 1% -78% 45, 6% 1123% Debt Services 53,448 8% 498,448 8% -1% 497,884 7% % 497,123 8% 574,995 9% 16% 733,451 1% 28% Total Expenditures 6,69,522 1% 6,33,614 1% 4% 7,319,198 1% 16% Amount per Pupil $8,33 $8,555 3% $1,554 23% The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-12), Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Vocational Education, Professional Development, Bond & Interest #1, Bond & Interest #2, No-Fund Warrant, Special Assessment, Parent Education, School Retirement, Student Materials Revolving & Textbook Rental, Tuition Reimbursement, Gifts/Grants, KPERS Special Retirement Contribution, Contingency, Special Liability Expense, Federal Funds, Adult Education, Adult Supplemental Education, Area Vocational Education, and Special Education Coop. Note: Percentages on charts are within +-1% due to rounding used. Pie graph percentages may differ from charts for this reason also. Further definition of what goes into each category: - 1 Operations & Maintenance - 26 Student & al Support - 21 & 22-25, 29 and 3 and all others not included elsewhere General Administration - 23 Capital Improvements - 4 School Administration (Building) - 24 Debt Services - 51 Transfers - 52 Summary of Total Expenditures By Function (All Funds) 5,, 4,5, 4,, 3,5, 3,, 24-25 25-26 26-27 2,5, 2,, 1,5, 1,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 26-27 Summary of Total Expenditures By Function (All Funds) Debt Services 7% Capital Improvements 6% Operations & Maintenance 6% School Administration (Building) 3% 1% 61% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services General Administration 2% Student & al Support 5% 11/9/26 2: PM Sumexpen.xls Page 1 of 19
USD# 42 Summary of General Expenditures by Function % % % % % 24-25 of 25-26 of inc/ 26-27 of inc/ Actual Tot Actual Tot dec Budget Tot dec 2,246,3 58% 2,238,936 57% % 2,485,372 68% 11% Student & al Support 31,392 8% 322,279 8% 7% 248,213 7% -23% General Administration 182,267 5% 146,65 4% -2% 129,9 4% -11% School Administration (Building) 332,843 9% 328,797 8% -1% 195,61 5% -41% Operations & Maintenance 618,922 16% 7,83 18% 13% 419,166 12% -4% Capital Improvements % % % % % 187,14 5% 22,753 6% 18% 162,319 4% -26% Total Expenditures 3,868,468 1% 3,958,245 1% 2% 3,64,31 1% -8% Amount per Pupil $5,39 $5,349 1% $5,249-2% 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 3,, 2,5, 2,, 1,5, 24-25 25-26 26-27 1,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 26-27 Summary of General Fund Expenditures by Function Operations & Maintenance 12% School Administration (Building) 5% General Administration 4% Student & al Support 7% 4% 68% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 11/9/26 2: PM Sumexpen.xls Page 2 of 19
USD# 42 Summary of Supplemental General Fund Expenditures by Function % % % % % 24-25 of 25-26 of inc/ 26-27 of inc/ Actual Tot Actual Tot dec Budget Tot dec 1, 1% 1, 1% % 3, 1% 2% Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % % % % % % Total Expenditures 1, 1% 1, 1% % 3, 1% 2% Amount per Pupil $137 $135-2% $433 22% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. 35, Summary of Supplemental General Fund Expenditures by Function 3, 25, 2, 24-25 25-26 26-27 15, 1, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 26-27 Summary of Supplemental General Fund Expenditures by Function Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1% 11/9/26 2: PM Sumexpen.xls Page 3 of 19
USD# 42 Summary of General and Supplemental General Fund Expenditures by Function % % % % % 24-25 of 25-26 of inc/ 26-27 of inc/ Actual Tot Actual Tot dec Budget Tot dec 2,346,3 59% 2,338,936 58% % 2,785,372 71% 19% Student & al Support 31,392 8% 322,279 8% 7% 248,213 6% -23% General Administration 182,267 5% 146,65 4% -2% 129,9 3% -11% School Administration (Building) 332,843 8% 328,797 8% -1% 195,61 5% -41% Operations & Maintenance 618,922 16% 7,83 17% 13% 419,166 11% -4% Capital Improvements % % % % % 187,14 5% 22,753 5% 18% 162,319 4% -26% Total Expenditures 3,968,468 1% 4,58,245 1% 2% 3,94,31 1% -3% Amount per Pupil $5,447 $5,484 1% $5,681 4% The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-13 and adds together the 'General Fund' and 'Supplemental General Fund' line items. 3,, 2,5, 2,, Summary of General and Supplemental General Fund Expenditures by Function 24-25 25-26 26-27 1,5, 1,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 26-27 Summary of General and Supplemental General Fund Expenditures by Function Operations & Maintenance 11% 4% School Administration (Building) 5% General Administration 3% Student & al Support 6% 71% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 11/9/26 2: PM Sumexpen.xls Page 4 of 19
USD# 42 Summary of Special Education Fund by Function % % % % % 24-25 of 25-26 of inc/ 26-27 of inc/ Actual Tot Actual Tot dec Budget Tot dec 723,813 99% 814,87 99% 13% 98, 91% 2% Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % 8,81 1% 7,38 1% -2% 1, 9% 1321% Total Expenditures 732,614 1% 821,98 1% 12% 1,8, 1% 31% Amount per Pupil $1,6 $1,111 1% $1,557 4% The Summary of Special Education Fund Expenditures chart information comes from pages 6-13 and only uses the 'Special Education Fund' line items. (Total expenditures excludes Special Ed Coop Fund because it would include expenditures for all schools participating in the Coop.) Summary of Special Education Fund Expenditures by Function 1,2, 1,, 8, 6, 4, 24-25 25-26 26-27 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 26-27 Summary of Special Education Fund by Function 9% 91% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 11/9/26 2: PM Sumexpen.xls Page 5 of 19
USD# 42 Expenditures (1) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 2,246,3 2,238,936 % 2,485,372 11% Federal Funds 85,112 114,184 34% 134,67 18% Supplemental General 1, 1, % 3, 2% At Risk (4yr Old) % At Risk (K-12) 144,177 229,471 59% Bilingual Education % % Capital Outlay 83,213 45,579-45% 15, 229% Driver Education 24,226 % -1% Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 9,155 4, -56% -1% Special Education 723,813 814,87 13% 98, 2% Vocational Education 43,421 34,982-19% 77,18 12% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 86,375 13,259 2% 134,468 3% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 3,377,119 3,624,213 7% 4,49,936 24% Enrollment (FTE)* 728.6 74. 2% 693.5-6% Amount per Pupil 4,635 4,898 6% 6,476 32% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 3,377,119 3,624,213 7% 4,49,936 24% 5,, 4,5, 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, Expenditures 24-25 25-26 26-27 Expenditures 3,, 2,5, 2,, 1,5, 1,, General Supplemental General Special Education 5, 24-25 25-26 26-27 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. 11/9/26 2: PM Sumexpen.xls Page 6 of 19
USD# 42 Student and al Support Expenditures (21 & 22) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 31,392 322,279 7% 248,213-23% Federal Funds 24,17 22,687-6% 17,554-23% Supplemental General % % At Risk (4yr Old) % At Risk (K-12) 1,77 1,77 % Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development 12,255 2,57 68% 71,18 246% Parent Education Program % % Summer School 1,77-1% % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 1,541 13,625 29% 18,287 34% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 349,435 38,238 9% 356,239-6% Enrollment (FTE)* 728.6 74. 2% 693.5-6% Amount per Pupil 48 514 7% 514 % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 349,435 38,238 9% 356,239-6% Amount per Pupil $48 $523 9% $514-2% Student and al Support Expenditures 4, 35, 3, 25, 2, 15, 1, 5, 24-25 25-26 26-27 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. 11/9/26 2: PM Sumexpen.xls Page 7 of 19
USD# 42 General Administration Expenditures (23) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 182,267 146,65-2% 129,9-11% Federal Funds % % Supplemental General % % At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 7,915 6,966-12% 9,383 35% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 19,182 153,616-19% 139,283-9% Enrollment (FTE)* 728.6 74. 2% 693.5-6% Amount per Pupil 261 28-2% 21-3% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 19,182 153,616-19% 139,283-9% 2, 18, 16, 14, 12, 1, 8, 6, 4, 2, General Administration Expenditures 24-25 25-26 26-27 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. 11/9/26 2: PM Sumexpen.xls Page 8 of 19
USD# 42 School Administration Expenditures (24) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 332,843 328,797-1% 195,61-41% Federal Funds % % Supplemental General % % At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 16,625 17,533 5% 2,838 19% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 349,468 346,33-1% 215,899-38% Enrollment (FTE)* 728.6 74. 2% 693.5-6% Amount per Pupil 48 468-2% 311-33% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 349,468 346,33-1% 215,899-38% School Administration Expenditures 4, 35, 3, 25, 2, 15, 1, 5, 24-25 25-26 26-27 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. 11/9/26 2: PM Sumexpen.xls Page 9 of 19
USD# 42 Operations and Maintenance Expenditures (26) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 618,922 7,83 13% 419,166-4% Federal Funds % % Supplemental General % % At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay % % Driver Training 1,766-1% % Declining Enrollment % Extraordinary School Program % % Food Service 563 465-17% 563 21% Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 13,415 14,693 1% 15,777 7% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 634,666 715,988 13% 435,56-39% Enrollment (FTE)* 728.6 74. 2% 693.5-6% Amount per Pupil 871 968 11% 628-35% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 634,666 715,988 13% 435,56-39% 8, Operations and Maintenance Expenditures 7, 6, 5, 4, 3, 2, 1, 24-25 25-26 26-27 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. 11/9/26 2: PM Sumexpen.xls Page 1 of 19
USD# 42 (25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 187,14 22,753 18% 162,319-26% Federal Funds 57 % -1% Supplemental General % % At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay 55,21 % 7, 27% Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service 29,335 278,65-4% 382,434 37% Professional Development % % Parent Education Program % % Summer School % % Special Education 8,81 7,38-2% 1, 1321% Vocational Education % 3, % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 1,973 12,783 16% 15,698 23% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 497,123 574,995 16% 733,451 28% Enrollment (FTE)* 728.6 74. 2% 693.5-6% Amount per Pupil 682 777 14% 1,58 36% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 497,123 574,995 16% 733,451 28% 8, 7, 6, 5, 4, 3, 2, 1, 24-25 25-26 26-27 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. 11/9/26 2: PM Sumexpen.xls Page 11 of 19
USD# 42 Capital Improvements Expenditures (4) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay 168,81 36,786-78% 45, 1123% Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 168,81 36,786-78% 45, 1123% Enrollment (FTE)* 728.6 74. 2% 693.5-6% Amount per Pupil 231 5-78% 649 125% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 168,81 36,786-78% 45, 1123% Capital Improvements (4) 5, 45, 4, 35, 3, 25, 2, 15, 1, 5, 24-25 25-26 26-27 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. 11/9/26 2: PM Sumexpen.xls Page 12 of 19
Debt Services Expenditures (51) USD# 42 % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 53,448 498,448-1% 497,884 % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 53,448 498,448-1% 497,884 % Enrollment (FTE)* 728.6 74. 2% 693.5-6% Amount per Pupil 691 674-3% 718 7% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 53,448 498,448-1% 497,884 % Debt Services (51) 6, 5, 4, 3, 2, 1, 24-25 25-26 26-27 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. 11/9/26 2: PM Sumexpen.xls Page 13 of 19
Transfers (52) USD# 42 % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 858,42 1,39,78 21% 1,556,865 5% Federal Funds % % Supplemental General % % At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 858,42 1,39,78 21% 1,556,865 5% Enrollment (FTE)* 728.6 74. 2% 693.5-6% Amount per Pupil 1,178 1,45 19% 2,245 6% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 858,42 1,39,78 21% 1,556,865 5% Transfers (52) 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, 24-25 25-26 26-27 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. 11/9/26 2: PM Sumexpen.xls Page 14 of 19
USD# 42 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 24 July 1, 25 July 1, 26 General Federal Funds 22,779 44,67 Supplemental General 4,516 At Risk (4yr Old) At Risk (K-12) Bilingual Education Capital Outlay 482,683 473,965 611,978 Driver Training 22,428 24,226 Declining Enrollment Extraordinary School Program Food Service 63,826 62,517 62,96 Professional Development 47,9 46,987 46,92 Parent Education Program Summer School 3,999 4, Special Education 15,427 15,427 15, Vocational Education 18 Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 191,434 191,434 Text Book & Student Material Bond & Interest 1 619,388 613,699 665,428 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 1,581,275 1,59,34 1,586,427 Enrollment (FTE)* 728.6 74. 693.5 Amount per Pupil 2,17 2,149 2,288 Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL 1,581,275 1,59,34 1,586,427 Unencumbered Cash Balances by Fund 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, 24 25 26 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. 11/9/26 2: PM Sumexpen.xls Page 15 of 19
Reserve Funds Unencumbered Cash Balance USD# 42 July 1, 24 July 1, 25 Special Reserve TOTAL OTHER Amount per Pupil $ $ 1 1 1 1 1 1 Unencumbered Cash Balances by Fund (Reserve Funds Only) 24 25 *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. 11/9/26 2: PM Sumexpen.xls Page 16 of 19
USD# 42 Other Information 22-23 23-24 % 24-25 % 25-26 % 26-27 % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 745. 736.6-1% 728.6-1% 727.5 % 693.5-5% Enrollment (FTE)** 745. 736.6-1% 728.6-1% 74. 2% 693.5-6% Number of Students - Free Meals 17 187 1% 24 9% 173-15% 173 % Number of Students - Reduced Meals 87 89 2% 85-4% 12 2% 89-13% 8. Enrollment (FTE)* for Budget Authority 7. 6. 5. 4. 3. 2. 1.. 22-23 23-24 24-25 25-26 26-27 Enrollment (FTE)** Used for Calculating "Amount Per Pupil" 75. 74. 73. 72. 71. 7. 69. 68. 67. 66. 22-23 23-24 24-25 25-26 26-27 Low Income Students 25 2 15 1 Free Meals Reduced Meals 5 22-23 23-24 24-25 25-26 26-27 *FTE for state aid and budget authority purposes for general fund (excludes 4yr 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. 11/9/26 2: PM Sumexpen.xls Page 17 of 19
Miscellaneous Information Mill Rates by Fund USD# 42 24-25 25-26 26-27 Actual Actual Budget General 2. 2. 2. Supplemental General 2.333 1.692 4.91 Adult Education... Capital Outlay 4.9 3.882 4. Declining Enrollment.. Special Liability... School Retirement... Extraordinary Growth Facilities... Bond & Interest 1 1.488 1.554 9.37 Bond & Interest 2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD 36.83 36.128 37.938 Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission... Recreation Commission Employee Benefit... TOTAL OTHER... Total USD Mill Rates 4. 35. 3. 25. 2. 15. 1. 5.. 24-25 25-26 26-27 26-27 Miscellaneous Information Mill Rates by Fund (Total USD) Bond & Interest 1 24% Capital Outlay 11% Supplemental General 13% General 52% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Bond & Interest 1 Bond & Interest 2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 11/9/26 2: PM Sumexpen.xls Page 18 of 19
Other Information USD# 42 24-25 25-26 26-27 Actual Actual Budget Assessed Valuation $24,122,784 $25,996,78 $28,183,53 Bonded Indebtedness $5,79, $5,545, $5,29, Assessed Valuation $3,, $25,, $2,, $15,, $1,, $5,, $ 24-25 25-26 26-27 Bonded Indebtedness $7,, $6,, $5,, $4,, $3,, $2,, $1,, $ 24-25 25-26 26-27 11/9/26 2: PM Sumexpen.xls Page 19 of 19