Holcomb USD 363
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 # 363 Introduction The students of Unified School District No. 363 are provided a high quality, well-balanced, academic and fine arts education experience. Providing this quality educational experience has always been a priority for the community of Holcomb. The support is evidenced by the participation of parents and patrons at all school activities and functions. The overall success of the Holcomb School District can be measured by the consistently above average scores on state and national tests. Tim Miller, President Cindy Messenger Mike Pfeifer Anne Jones Jay Powers Jon Becker Janet Sharp Superintendent: High School Principal: Assistant HS Principal/Act Dir: Middle School Principal: Elementary School Principal: Wiley School Principal: Business Office Staff: Curriculum & Staff: Other Key Contacts: Board Members 9715 W Miller Road, Holcomb, KS 892 Anderson Road, Holcomb, KS 755 N Big Lowe Road, Holcomb, KS PO Box 7, Holcomb, KS 16 Nunn, Holcomb, KS 311 Oldweiler, Holcomb, KS 7545 Lindsay Drive, Holcomb, KS Key Staff W. S. Landis William Biermann Steve Johnson Kristin Ellis Phil Keidel Phil Keidel Mary Ann Bennett, Clerk Deb Nicholson, Treasurer Phil Keidel Randy Ackerman, Technology Coordinator Richard Bennett, Superintendent of Buildings and Grounds Sam Mesa, Transportation Director The District s Accomplishments and Challenges Accomplishments: Once more all of our buildings preliminary assessment scores indicated that we have made our AYP requirements for No Child Left Behind. Again, the District maintained graduation and attendance rates. Renovation of an older elementary building commenced this year and will be remodeled to become the new District administrative center. Interscholastically, we had our cross country, forensics, and track athletes make it to state level competition. We had our elementary Odyssey of the Mind team qualify for world competition and the District s high school music program received many one ratings in this spring. Challenges: During the new school year, the District will face the following challenges: funding District programs with protested valuations, completing the renovation of the elementary building into the District s administrative center, implementation of the lap top initiative for Holcomb High School, working with a new transportation director, and identifying our academically at-risk student population. 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
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 4,653,818 49% 5,25,145 54% 13% 5,334,518 46% 2% Student & al Support 597,155 6% 324,89 3% -46% 28,84 2% -14% General Administration 468,186 5% 486,554 5% 4% 56,12 4% 4% School Administration (Building) 445,6 5% 456,25 5% 3% 48,369 4% 5% Operations & Maintenance 1,28,319 13% 1,27,438 13% 5% 1,397,885 12% 1% Capital Improvements 41,279 % 195,65 2% 374% 1,22,12 11% 524% Debt Services 1,189,666 13% 1,192,78 12% % 1,664,516 14% 4% 818,11 9% 624,24 6% -24% 684,96 6% 1% Total Expenditures 9,421,494 1% 9,8,119 1% 4% 11,568,356 1% 18% Amount per Pupil $1,882 $11,411 5% $13,215 16% 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 6,, Summary of Total Expenditures By Function (All Funds) 5,, 4,, 3,, 24-25 25-26 26-27 2,, 1,, 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 14% Capital Improvements 11% Operations & Maintenance 12% School Administration (Building) 4% 6% General Administration 4% 47% Student & al Support 2% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 11/8/26 3:1 PM Sumexpen.xls Page 1 of 19
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 3,174,332 66% 3,283,275 62% 3% 3,465,645 63% 6% Student & al Support 83,694 2% 77,45 1% -8% 88,75 2% 14% General Administration 452,744 9% 47,427 9% 4% 491,155 9% 4% School Administration (Building) 426,481 9% 437,338 8% 3% 462,82 8% 6% Operations & Maintenance 524,536 11% 771,731 15% 47% 71,174 13% -8% Capital Improvements % % % % % 183,435 4% 213,852 4% 17% 244, 4% 14% Total Expenditures 4,845,222 1% 5,253,668 1% 8% 5,461,869 1% 4% Amount per Pupil $5,596 $6,117 9% $6,239 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 4,, 3,5, 3,, 2,5, 2,, 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 Fund Expenditures by Function Operations & Maintenance 13% School Administration (Building) 8% General Administration 9% Student & al Support 2% 4% 64% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 11/8/26 3:1 PM Sumexpen.xls Page 2 of 19
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 225,377 25% 139,426 23% -38% 113,35 15% -19% Student & al Support 35, 4% % -1% % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance 655,726 72% 467,811 77% -29% 659,88 85% 41% Capital Improvements % % % % % % % % % % Total Expenditures 916,13 1% 67,237 1% -34% 772,438 1% 27% Amount per Pupil $1,58 $77-33% $882 25% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. 7, Summary of Supplemental General Fund Expenditures by Function 6, 5, 4, 24-25 25-26 26-27 3, 2, 1, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 26-27 Summary of Supplemental General Fund Expenditures by Function Operations & Maintenance 85% 15% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 11/8/26 3:1 PM Sumexpen.xls Page 3 of 19
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 3,399,79 59% 3,422,71 58% 1% 3,578,995 57% 5% Student & al Support 118,694 2% 77,45 1% -35% 88,75 1% 14% General Administration 452,744 8% 47,427 8% 4% 491,155 8% 4% School Administration (Building) 426,481 7% 437,338 7% 3% 462,82 7% 6% Operations & Maintenance 1,18,262 2% 1,239,542 21% 5% 1,369,262 22% 1% Capital Improvements % % % % % 183,435 3% 213,852 4% 17% 244, 4% 14% Total Expenditures 5,761,325 1% 5,86,95 1% 2% 6,234,37 1% 6% Amount per Pupil $6,654 $6,825 3% $7,122 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. Summary of General and Supplemental General Fund Expenditures by Function 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 26-27 Summary of General and Supplemental General Fund Expenditures by Function 4% Operations & Maintenance 22% School Administration (Building) 7% General Administration 8% Student & al Support 1% 58% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 11/8/26 3:1 PM Sumexpen.xls Page 4 of 19
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 543,238 1% 531,783 1% -2% 664,67 99% 25% Student & al Support % % % 3, % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % 847 % 1,182 % 4% 5, 1% 323% Total Expenditures 544,85 1% 532,965 1% -2% 672,67 1% 26% Amount per Pupil $628 $621-1% $768 24% 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 7, 6, 5, 4, 3, 24-25 25-26 26-27 2, 1, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 26-27 Summary of Special Education Fund by Function 1% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 99% 11/8/26 3:1 PM Sumexpen.xls Page 5 of 19
Expenditures (1) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 3,174,332 3,283,275 3% 3,465,645 6% Federal Funds 168,231 147,535-12% 162,717 1% Supplemental General 225,377 139,426-38% 113,35-19% At Risk (4yr Old) 48,956 49,634 1% At Risk (K-12) 217,17 316,794 46% Bilingual Education 33,222 67,261 12% 85,25 26% Capital Outlay 21,72 484,496 13% 11,45-77% Driver Education 1,128 9,381-7% 18, 92% Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 543,238 531,783-2% 664,67 25% Vocational Education 125,913 133,697 6% 139,34 4% Gifts/Grants 1, % 1, % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 162,657 186,228 14% 28,496 12% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 4,653,818 5,25,145 13% 5,334,518 2% Enrollment (FTE)* 865.8 858.8-1% 875.4 2% Amount per Pupil 5,375 6,113 14% 6,94 % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 4,653,818 5,25,145 13% 5,334,518 2% 6,, Expenditures 5,, 4,, 3,, 2,, 1,, 24-25 25-26 26-27 Expenditures 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, 24-25 25-26 26-27 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. 11/8/26 3:1 PM Sumexpen.xls Page 6 of 19
Student and al Support Expenditures (21 & 22) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 83,694 77,45-8% 88,75 14% Federal Funds % % Supplemental General 35, -1% % At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay 451,27 214,473-52% 1, -53% Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development 25,466 3,73 18% 31, 3% Parent Education Program % % Summer School % % Special Education % 3, % Vocational Education % % Gifts/Grants 1,47 % 12,927 819% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 1,788 1,811 1% 45,838 2431% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 597,155 324,89-46% 28,84-14% Enrollment (FTE)* 865.8 858.8-1% 875.4 2% Amount per Pupil 69 378-45% 321-15% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 597,155 324,89-46% 28,84-14% Amount per Pupil $712 $376-47% $325-14% Student and al Support 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. 11/8/26 3:1 PM Sumexpen.xls Page 7 of 19
General Administration Expenditures (23) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 452,744 47,427 4% 491,155 4% 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 15,442 16,127 4% 14,965-7% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 468,186 486,554 4% 56,12 4% Enrollment (FTE)* 865.8 858.8-1% 875.4 2% Amount per Pupil 541 567 5% 578 2% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 468,186 486,554 4% 56,12 4% 6, General Administration Expenditures 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. 11/8/26 3:1 PM Sumexpen.xls Page 8 of 19
School Administration Expenditures (24) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 426,481 437,338 3% 462,82 6% 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 18,579 18,912 2% 17,549-7% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 445,6 456,25 3% 48,369 5% Enrollment (FTE)* 865.8 858.8-1% 875.4 2% Amount per Pupil 514 531 3% 549 3% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 445,6 456,25 3% 48,369 5% School Administration Expenditures 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. 11/8/26 3:1 PM Sumexpen.xls Page 9 of 19
Operations and Maintenance Expenditures (26) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 524,536 771,731 47% 71,174-8% Federal Funds % % Supplemental General 655,726 467,811-29% 659,88 41% At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay % % Driver Training 51 % -1% 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 28,57 3,845 1% 28,623-7% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,28,319 1,27,438 5% 1,397,885 1% Enrollment (FTE)* 865.8 858.8-1% 875.4 2% Amount per Pupil 1,396 1,479 6% 1,597 8% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,28,319 1,27,438 5% 1,397,885 1% 1,6, Operations and Maintenance Expenditures 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. 11/8/26 3:1 PM Sumexpen.xls Page 1 of 19
(25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 183,435 213,852 17% 244, 14% Federal Funds % % Supplemental General % % At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay 211,8-1% % Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service 43,88 388,19-4% 414,375 7% Professional Development % % Parent Education Program % % Summer School % % Special Education 847 1,182 4% 5, 323% Vocational Education 2,645 1,633-38% 2,66 63% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 15,476 19,464 26% 18,61-7% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 818,11 624,24-24% 684,96 1% Enrollment (FTE)* 865.8 858.8-1% 875.4 2% Amount per Pupil 945 727-23% 781 8% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 818,11 624,24-24% 684,96 1% 9, 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. 11/8/26 3:1 PM Sumexpen.xls Page 11 of 19
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 41,259 195,584 374% 1,28, 518% 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 2 21 5% 12,12 571% Temporary Note % % SUBTOTAL 41,279 195,65 374% 1,22,12 524% Enrollment (FTE)* 865.8 858.8-1% 875.4 2% Amount per Pupil 48 228 378% 1,394 512% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 41,279 195,65 374% 1,22,12 524% Capital Improvements (4) 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. 11/8/26 3:1 PM Sumexpen.xls Page 12 of 19
Debt Services Expenditures (51) % % 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 1,189,666 1,192,78 % 1,664,516 4% Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,189,666 1,192,78 % 1,664,516 4% Enrollment (FTE)* 865.8 858.8-1% 875.4 2% Amount per Pupil 1,374 1,388 1% 1,91 37% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,189,666 1,192,78 % 1,664,516 4% Debt Services (51) 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. 11/8/26 3:1 PM Sumexpen.xls Page 13 of 19
Transfers (52) USD# 363 % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 356,38 367,275 3% 432,492 18% Federal Funds % % Supplemental General 261,1 658,654 152% 743,453 13% 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 617,318 1,25,929 66% 1,175,945 15% Enrollment (FTE)* 865.8 858.8-1% 875.4 2% Amount per Pupil 713 1,195 68% 1,343 12% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 617,318 1,25,929 66% 1,175,945 15% Transfers (52) 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. 11/8/26 3:1 PM Sumexpen.xls Page 14 of 19
Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 24 July 1, 25 July 1, 26 General Federal Funds 5,73 Supplemental General 54,922 183,148 297,813 At Risk (4yr Old) At Risk (K-12) Bilingual Education Capital Outlay 2,481,29 2,184,79 1,621,74 Driver Training 3,575 29,465 3,752 Declining Enrollment Extraordinary School Program Food Service 66,252 46,556 59,612 Professional Development 25,479 32,374 42,79 Parent Education Program Summer School Special Education 512,854 385,77 389,387 Vocational Education Gifts/Grants 2,834 3,927 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve 65,561 67,233 KPERS Spec. Ret. Contribution Contingency Reserve 233,944 233,944 Text Book & Student Material Bond & Interest 1 1,123,515 1,678,734 2,165,477 Bond & Interest 2 No Fund Warrant Special Assessment 12,53 12,33 12,12 Temporary Note SUBTOTAL 5,92,445 4,856,17 4,629,213 Enrollment (FTE)* 865.8 858.8 875.4 Amount per Pupil 5,882 5,655 5,288 Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL 5,92,445 4,856,17 4,629,213 Unencumbered Cash Balances by Fund 6,, 5,, 4,, 3,, 2,, 1,, 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. 11/8/26 3:1 PM Sumexpen.xls Page 15 of 19
Reserve Funds Unencumbered Cash Balance USD# 363 July 1, 24 July 1, 25 Special Reserve 65,561 67,233 TOTAL OTHER 65,561 67,233 Amount per Pupil $76 $78 8, 7, 6, 5, 4, 3, 2, 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. 11/8/26 3:1 PM Sumexpen.xls Page 16 of 19
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)* 866.9 854.3-1% 838.2-2% 863.9 3% 863.9 % Enrollment (FTE)** 877.9 863.8-2% 865.8 % 858.8-1% 875.4 2% Number of Students - Free Meals 223 248 11% 22-19% 264 31% 264 % Number of Students - Reduced Meals 159 126-21% 161 28% 164 2% 22 23% 1. Enrollment (FTE)* for Budget Authority 9. 8. 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" 88. 875. 87. 865. 86. 855. 85. 845. 22-23 23-24 24-25 25-26 26-27 Low Income Students 3 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. 11/8/26 3:1 PM Sumexpen.xls Page 17 of 19
Miscellaneous Information Mill Rates by Fund USD# 363 24-25 25-26 26-27 Actual Actual Budget General 2. 2. 2. Supplemental General 5.117 8.36 7.426 Adult Education... Capital Outlay 3.585 1.433 3.717 Declining Enrollment.. Special Liability... School Retirement... Extraordinary Growth Facilities... Bond & Interest 1 11.32 1.21 8.597 Bond & Interest 2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD 39.734 39.76 39.74 Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission 3.588 3.64 3.6 Recreation Commission Employee Benefit.558.558.5 TOTAL OTHER 4.146 4.162 4.1 Total USD Mill Rates 45. 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 22% Capital Outlay 9% Supplemental General 19% General 5% 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 11/8/26 3:1 PM Sumexpen.xls Page 18 of 19
Other Information USD# 363 24-25 25-26 26-27 Actual Actual Budget Assessed Valuation $155,567,778 $164,486,262 $185,35,63 Bonded Indebtedness $1,345, $9,64, $8,895, Assessed Valuation $2,, $18,, $16,, $14,, $12,, $1,, $8,, $6,, $4,, $2,, $ 24-25 25-26 26-27 Bonded Indebtedness $12,, $1,, $8,, $6,, $4,, $2,, $ 24-25 25-26 26-27 11/8/26 3:1 PM Sumexpen.xls Page 19 of 19