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

Hiawatha USD #415

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

213-214 Budget General Information USD #: 415 Introduction Hiawatha USD 415 serves residents in an area of 331 square miles and has a valuation of $84,86,83. The district is comprised of the communities of Fairview, Hamlin, Hiawatha, Padonia, Reserve and Robinson. USD 415 has three attendance centers. Hiawatha Elementary School houses grades K-4, Hiawatha Middle School houses grades 5-8 and Hiawatha High School houses grades 9-12. All three attendance centers are located in Hiawatha. The district also has an alternative high school which enrolls students who have dropped out of high school and are returning to complete the requirements for a high school diploma. The alternative center also takes students who are currently enrolled but not making sufficient progress toward graduation, as well as offers credit recovery for all students in grades 7-12. USD 415 receives special education services from the Brown County Special Education Interlocal. The Interlocal provides services to Hiawatha USD 415 and South Brown County USD 43. The tax rate for the school district for the 212-13 school year was 52.791 mills. The breakdown of the 52.791 mills was 2 mills for the General Fund, 21.858 mills for the Supplemental General Fund, 4. mills for Capital Outlay and 6.933 mills for Bond and Interest. The number of full time equivalent students for the same year was 847.1. The decline in state funding has resulted in significant budget reductions. We have done everything possible to minimize the effect on classroom instruction, and, overall, our students are receiving a high-quality education as seen in their test scores, graduation rate and academic accomplishments. The schools have consistently scored above the state average in the state standardized tests, and the district has had a number of National Merit Finalists, a Rhodes Scholar and a Fulbright Scholar. Board Members Matt Sprick, President 31 Choctaw, Hiawatha, Kansas, 66434 Pete Rosá, Vice President 144 22 th Street, Hiawatha, Kansas, 66434 Denise Elffner 22 Navajo, Hiawatha, Kansas, 66434 Steve Lock 2428 Hazelnut Road, Hiawatha, Kansas, 66434 Ian Schuetz 614 Miami, Hiawatha, Kansas, 66434 David Thompson 1583 28 th Street, Hiawatha, Kansas, 66434 John Wright 3181 Redbud Road, White Cloud, Kansas, 6694 Superintendent: Business Office Staff: District Directors: Key Staff Penny Hargrove Lesli Grimm, Director of Finance Jill Sprick, Treasurer/Payroll Clerk Brenda Thonen, Accounts Payable Clerk Arley Hedrick, District Maintenance Coordinator Mary Clary (State & Federal Programs/Transportation/ Food Service) Tom Schmitz (Curriculum/Testing) 1

The District s Accomplishments and Challenges Accomplishments: The district has adopted six district and building goals that will drive continued improvements. These goals include: 1) College and Career Readiness; 2) Best Practices for Curriculum, Instruction and Assessments; 3) Best Practices for Student Learning; 4) Continual School Improvement; 5) Focusing on the Needs and Development of the Whole Child; and 6) Technology Integration. The district provides many opportunities for students to receive extra academic support. Programs include after school academic help for students in grades K-12, paraprofessionals to provide individual help to students in grades K-6 during the school day, Multi-Tier System of Supports (MTSS) for all students, an alternative education classroom for students in grades 9-12, a dropout recovery program for high school students, credit recovery for students in grades 9-12 and a summer school program. Students in all attendance centers take part in community service projects. These projects range from providing food for those in need to delivering meals-on-wheels to the homebound. By participating in these community service projects, high school students can graduate with citizenship honors. Challenges: With limited budget increases and more mandates, it has been difficult to fund a salary schedule that will allow us to compete for quality teachers. We have to choose between offering a quality academic program for our students and reducing some programs to allow for better teacher salaries. Our teachers and board members have placed more emphasis on maintaining quality academic programs than higher salaries. The 213-214 budget allows for no increase to the Base Budget Per Pupil (BBPP). The current BBPP of $3,838 is significantly lower than the 28-29 BBPP commitment of $4,433 and does not provide funds to cover increased operational costs. Therefore, reductions to staffing and programs were necessary. With the waiver granted by the United States Department of Education, USD 415 will be piloting new options for gaging student achievement. A focus on a student growth model, closing the achievement gap and the state assessments will all be used to determine student academic success. 213-214 will be a year of piloting accountability changes, continued improvements with MTSS and preparation for the new Kansas College and Career Readiness Standards. 2

Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) 2. Summary of General Fund Expenditures by Function 3. Summary of Supplemental General Fund Expenditures by Function 4. Summary of General and Supplemental General Fund Expenditures by Function 5. Summary of Special Education Fund by Function 6. Instruction Expenditures (1) 7. Student and Instructional Support Expenditures (21 & 22) 8. General Administration Expenditures (23) 9. School Administration Expenditures (24) 1. Operations and Maintenance Expenditures (26) 11. Other Costs (25 & 29: Other Supplemental Services) (3: Non-Instruction Services) 12. Capital Improvements (4) 13. Debt Services (5) 14. Miscellaneous Information - Transfers 15. Miscellaneous Information Unencumbered Cash Balance by Fund 16. Reserve Funds Unencumbered Cash Balance 17. Other Information - FTE 18. Miscellaneous Information Mill Rates by Fund 19. 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-12 Statistics (Building, District or State Totals) http://svapp15586.ksde.org/k12/k12.aspx Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications http://www.ksde.org/default.aspx?tabid=187 Certified Personnel Enrollment Dropouts Graduates Salary Reports Kansas Building Report Card http://svapp15586.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

Summary of Total Expenditures By Function (All Funds) % % % % % 211-212 of 212-213 of inc/ 213-214 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 6,25,116 56% 6,159,378 56% -1% 6,377,227 54% 4% Student Support Services 31,672 3% 328,666 3% 6% 346,55 3% 5% Instructional Support Services 398,8 4% 378,141 3% -5% 389,15 3% 3% General Administration 325,434 3% 264,929 2% -19% 281,5 2% 6% School Administration (Building) 667,529 6% 687,663 6% 3% 731,5 6% 6% Operations & Maintenance 1,87,128 1% 1,141,191 1% 5% 1,194,121 1% 5% Transportation 358,9 3% 417,823 4% 17% 51,85 4% 2% Food Services 48,972 4% 519,39 5% 8% 564, 5% 9% Capital Improvements 354,587 3% 286,774 3% -19% 625, 5% 118% Debt Services 584,14 5% 599,95 5% 3% 63,76 5% 1% Other Costs 256,428 2% 236,541 2% -8% 25,15 2% 6% Total Expenditures* 11,73,815 1% 11,2,365 1% % 11,863,98 1% 8% Amount per Pupil $12,682 $12,444-2% $13,3 7% Current Expenditures** 9,813,781 1% 9,892,441 1% 1% 1,173,591 1% 3% Amount per Pupil $11,239 $11,17-1% $11,45 2% Percent of Expenditures Instruction*** (Total Expenditures) 6,32,545 54% 5,962,245 54% % 6,115,67 52% -2% Instruction*** (Current Expenditures) 6,32,545 61% 5,962,245 6% -1% 6,115,67 6% % * The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-12), Virtual Education, Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Vocational Education, Professional Development, Bond & Interest #1, Bond & Interest #2, No-Fund Warrant, Special Assessment, Parent Education, School Retirement, Student Materials Revolving & Textbook Rental, Tuition Reimbursement, Gifts/Grants, KPERS Special Retirement Contribution, Contingency, Special Liability Expense, Federal Funds, Adult Education, Adult Supplemental Education, Activity Fund and Special Education Coop Fund. ** Current Spending excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63) *** Instruction excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63) Note: Percentages on charts are within +-1% due to rounding used. Pie graph percentages may differ from charts for this reason also. Further definition of what goes into each category: Instruction - 1 Transportation - 27 Student Support Services - 21 Food Service - 31 Instructional Support Services - 22 Other Costs - 25/29 and 33 General Administration - 23 Capital Improvements - 4 School Administration (Building) - 24 Debt Services - 51 Operations & Maintenance - 26 Transfers - 52 7,, 6,377,227 6,, 5,, 4,, Summary of Total Expenditures by Function (All Funds) 3,, 2,, 1,, 346,55 389,15 281,5 731,5 1,194,121 51,85 564, 625, 63,76 25,15 211-212 212-213 213-214 213-14 Summary of Total Expenditures by Function Transportation 4% Food Services 5% Operations & Maintenance 1% Capital Improvements 5% Debt School Administration (Building) General Administration 6% 3% Instructional Support 3% Services 5% Other Costs 2% Instruction 54% Student Support Services 3% Instruction Student Support Services Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/16/213 2:6 PM Sumexpen.xlsx Page 1 of 24

Summary of General Fund Expenditures by Function % % % % % 211-212 of 212-213 of inc/ 213-214 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,919,654 59% 2,938,155 59% 1% 2,983,748 58% 2% Student Support 256,1 5% 296,785 6% 16% 37,95 6% 4% Instructional Support 31,688 6% 277,746 6% -8% 288,4 6% 4% General Administration 279,374 6% 236,984 5% -15% 247,1 5% 4% School Administration (Building) 65,259 12% 629,32 13% 4% 651,5 13% 3% Operations & Maintenance 12,161 % 13,241 % 9% 15, % 13% Transportation 34,665 7% 389,955 8% 14% 387,75 8% -1% Capital Improvements % % % % % Other Costs 227,259 5% 216,624 4% -5% 223,65 4% 3% Total Expenditures 4,942,7 1% 4,998,81 1% 1% 5,14,648 1% 2% Amount per Pupil $5,66 $5,645 % $5,723 1% The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. 3,, 2,983,748 Summary of General Fund Expenditures 2,5, 2,, 1,5, 1,, 651,5 211-212 212-213 213-214 5, 37,95 288,4 247,1 15, 387,75 223,65 213-14 Summary of General Fund Expenditures by Function School Administration (Building) 13% General Administration 5% Instructional Support 6% Student Support 6% Transportation 8% Other Costs 4% Instruction 58% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/16/213 2:6 PM Sumexpen.xlsx Page 2 of 24

Summary of Supplemental General Fund Expenditures by Function % % % % % 211-212 of 212-213 of inc/ 213-214 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction % % % % % Student Support % % % % % Instructional Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance 945,723 1% 1,57,87 1% 12% 1,6,821 1% % Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 945,723 1% 1,57,87 1% 12% 1,6,821 1% % Amount per Pupil $1,83 $1,194 1% $1,189 % The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. Summary of Supplemental General Expenditures by Function 1,2, 1,6,821 1,, 8, 6, 4, 211-212 212-213 213-214 2, 213-14 Summary of Supplemental General Fund Expenditures by Function Instruction Student Support Instructional Support Operations & Maintenance 1% General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/16/213 2:6 PM Sumexpen.xlsx Page 3 of 24

Summary of General and Supplemental General Fund Expenditures by Function % % % % % 211-212 of 212-213 of inc/ 213-214 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,919,654 5% 2,938,155 49% 1% 2,983,748 48% 2% Student Support 256,1 4% 296,785 5% 16% 37,95 5% 4% Instructional Support 31,688 5% 277,746 5% -8% 288,4 5% 4% General Administration 279,374 5% 236,984 4% -15% 247,1 4% 4% School Administration (Building) 65,259 1% 629,32 1% 4% 651,5 11% 3% Operations & Maintenance 957,884 16% 1,7,328 18% 12% 1,75,821 17% 1% Transportation 34,665 6% 389,955 6% 14% 387,75 6% -1% Capital Improvements % % % % % Other Costs 227,259 4% 216,624 4% -5% 223,65 4% 3% Total Expenditures 5,887,793 1% 6,55,897 1% 3% 6,165,469 1% 2% Amount per Pupil $6,743 $6,838 1% $6,912 1% 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,, 2,983,748 Summary of General and Supplemental General Fund Expenditures by Function 1,5, 1,, 5, 37,95 288,4 247,1 651,5 1,75,821 387,75 223,65 211-212 212-213 213-214 213-14 Summary of General and Supplemental General Fund Expenditures by Function Transportation 6% Other Costs 4% Operations & Maintenance 17% Instruction 48% Instruction Student Support Instructional Support School Administration (Building) 11% General Administration 4% Student Support 5% Instructional Support 5% General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/16/213 2:6 PM Sumexpen.xlsx Page 4 of 24

3,258 3,33 4,3 1,268,73 1,24,24 1,3,88 USD# 415 Summary of Special Education Fund by Function % % % % % 211-212 of 212-213 of inc/ 213-214 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 1,268,73 1% 1,24,24 1% -2% 1,3,88 1% 5% Student Support % % % % % Instructional Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance 3,258 % 3,33 % 1% 4,3 % 3% Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 1,271,988 1% 1,243,327 1% -2% 1,35,18 1% 5% Amount per Pupil $1,457 $1,44-4% $1,463 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 1,4, 1,2, 1,, 8, 6, 4, 211-212 212-213 213-214 2, 213-14 Summary of Special Education Fund by Function Instruction Student Support Instructional Support Instruction 1% General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/16/213 2:6 PM Sumexpen.xlsx Page 5 of 24

Instruction Expenditures (1) % % 211-212 212-213 inc/ 213-214 inc/ Actual Actual dec Budget dec General 2,919,654 2,938,155 1% 2,983,748 2% Federal Funds 277,54 279,67 1% 283,579 1% Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) 743,951 754,621 1% 777, 3% Bilingual Education % % Virtual Education % % Capital Outlay 217,571 197,133-9% 261,557 33% Driver Education 7,35 8,175 11% 9,51 16% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 1,268,73 1,24,24-2% 1,3,88 5% Cost of Living % % Vocational Education 233,248 254,523 9% 274,325 8% Gifts/Grants 64,737 39,392-39% 129,55 229% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 352,168 298,428-15% 357,15 2% Contingency Reserve 21,75-1% Text Book & Student Material 15,517 18,187 3% Activity Fund 37,936 41,133 8% -1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 6,25,116 6,159,378-1% 6,377,227 4% Enrollment (FTE)* 873.2 885.6 1% 892. 1% Amount per Pupil 7,158 6,955-3% 7,149 3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 6,25,116 6,159,378-1% 6,377,227 4% 6,4, 6,35, 6,3, 6,25, 6,2, 6,15, 6,1, 6,5, Instruction Expenditures 6,377,227 6,25,116 6,159,378 211-212 212-213 213-214 3,, 2,5, 2,, 1,5, 1,, 5, Instruction Expenditures 2,919,654 2,938,155 2,983,748 1,268,73 1,24,24 1,3,88 211-212 212-213 213-214 General Supplemental General Special Education NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/16/213 2:6 PM Sumexpen.xlsx Page 6 of 24

Student Support Expenditures (21) USD# 415 % % 211-212 212-213 inc/ 213-214 inc/ Actual Actual dec Budget dec General 256,1 296,785 16% 37,95 4% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) 1,178 % 2, 7% Bilingual Education % % Virtual Education % % Capital Outlay 1,6-1% 1, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program 8,3 8,3 % -1% Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants 24,426 3,81-84% 6,6 73% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 2,336 18,593-9% 2, 8% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 31,672 328,666 6% 346,55 5% Enrollment (FTE)* 873.2 885.6 1% 892. 1% Amount per Pupil 356 371 4% 389 5% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 31,672 328,666 6% 346,55 5% Amount per Pupil $368 $388 5% $44 4% Student Support Expenditures 35, 346,55 34, 33, 328,666 32, 31, 31,672 3, 29, 211-212 212-213 213-214 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/16/213 2:6 PM Sumexpen.xlsx Page 7 of 24

Instructional Support Expenditures (22) % % 211-212 212-213 inc/ 213-214 inc/ Actual Actual dec Budget dec General 31,688 277,746-8% 288,4 4% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 6,226 3,427-45% 1, 192% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 39,528 5,894 29% 5, -2% Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education 14,486 12,976-1% 14, 8% Gifts/Grants 1,582 2,112 34% 4,75 125% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 24,319 2,795-14% 22, 6% Contingency Reserve % Text Book & Student Material 1,971 1,191-7% Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 398,8 378,141-5% 389,15 3% Enrollment (FTE)* 873.2 885.6 1% 892. 1% Amount per Pupil 457 427-7% 436 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 398,8 378,141-5% 389,15 3% Amount per Pupil $457 $427-7% $436 2% Instructional Support Expenditures 4, 398,8 395, 39, 389,15 385, 38, 378,141 375, 37, 365, 211-212 212-213 213-214 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/16/213 2:6 PM Sumexpen.xlsx Page 8 of 24

General Administration Expenditures (23) % % 211-212 212-213 inc/ 213-214 inc/ Actual Actual dec Budget dec General 279,374 236,984-15% 247,1 4% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 19,747 6,384-68% 1, 57% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants 1,519 1,366-1% 1,95 43% Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 22,864 2,195-12% 22, 9% Contingency Reserve 1,93-1% Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 325,434 264,929-19% 281,5 6% Enrollment (FTE)* 873.2 885.6 1% 892. 1% Amount per Pupil 373 299-2% 315 5% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 325,434 264,929-19% 281,5 6% General Administration Expenditures 35, 325,434 3, 25, 2, 15, 1, 5, 264,929 281,5 211-212 212-213 213-214 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/16/213 2:6 PM Sumexpen.xlsx Page 9 of 24

School Administration Expenditures (24) % % 211-212 212-213 inc/ 213-214 inc/ Actual Actual dec Budget dec General 65,259 629,32 4% 651,5 3% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 1,472 % 3, 186% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 52,913 47,871-1% 5, 4% Contingency Reserve 9,357-1% Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 667,529 687,663 3% 731,5 6% Enrollment (FTE)* 873.2 885.6 1% 892. 1% Amount per Pupil 764 776 2% 82 6% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 667,529 687,663 3% 731,5 6% School Administration Expenditures 74, 73, 72, 71, 7, 69, 68, 67, 66, 65, 64, 63, 731,5 687,663 667,529 211-212 212-213 213-214 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/16/213 2:6 PM Sumexpen.xlsx Page 1 of 24

Operations and Maintenance Expenditures (26) % % 211-212 212-213 inc/ 213-214 inc/ Actual Actual dec Budget dec General 12,161 13,241 9% 15, 13% Federal Funds % % Supplemental General 945,723 1,57,87 12% 1,6,821 % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 67,427 21,123-69% 5, 137% Driver Training 7 % 1, 43% Declining Enrollment % % Extraordinary School Program % % Food Service 2,476 3,58 24% 3,5 14% Professional Development % % Parent Education Program % % Summer School % % Special Education 3,258 3,33 1% 4,3 3% Cost of Living % % Vocational Education % % Gifts/Grants 7,39 % 22, 213% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 39,12 35,64-9% 37,5 5% Contingency Reserve 16,963-1% Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,87,128 1,141,191 5% 1,194,121 5% Enrollment (FTE)* 873.2 885.6 1% 892. 1% Amount per Pupil 1,245 1,289 4% 1,339 4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,87,128 1,141,191 5% 1,194,121 5% Operations and Maintenance Expenditures 1,2, 1,194,121 1,18, 1,16, 1,14, 1,141,191 1,12, 1,1, 1,87,128 1,8, 1,6, 1,4, 1,2, 211-212 212-213 213-214 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/16/213 2:6 PM Sumexpen.xlsx Page 11 of 24

Transportation Expenditures (27) % % 211-212 212-213 inc/ 213-214 inc/ Actual Actual dec Budget dec General 34,665 389,955 14% 387,75-1% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 2,971 2,661-1% 85, 394% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education 13,169 % 14,5 7% Gifts/Grants 5 493 886% 1,5 113% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 14,323 11,545-19% 14, 21% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 358,9 417,823 17% 51,85 2% Enrollment (FTE)* 873.2 885.6 1% 892. 1% Amount per Pupil 41 472 15% 563 19% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 358,9 417,823 17% 51,85 2% Transportation Expenditures 6, 5, 4, 358,9 417,823 51,85 3, 2, 1, 211-212 212-213 213-214 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/16/213 2:6 PM Sumexpen.xlsx Page 12 of 24

Food Services Expenditures (31) % % 211-212 212-213 inc/ 213-214 inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 466,663 55,958 8% 549, 9% Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 14,39 13,351-7% 15, 12% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 48,972 519,39 8% 564, 9% Enrollment (FTE)* 873.2 885.6 1% 892. 1% Amount per Pupil 551 586 6% 632 8% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 48,972 519,39 8% 564, 9% Food Service Expenditures 58, 56, 564, 54, 52, 519,39 5, 48, 48,972 46, 44, 42, 211-212 212-213 213-214 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/16/213 2:6 PM Sumexpen.xlsx Page 13 of 24

Other Costs (25 & 29: Other Supplemental Services) (33: Community Services Operations) % % 211-212 212-213 inc/ 213-214 inc/ Actual Actual dec Budget dec General 227,259 216,624-5% 223,65 3% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 5,765-1% 5, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education 2,414 2,292-5% 2,5 9% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 2,99 17,625-16% 19, 8% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 256,428 236,541-8% 25,15 6% Enrollment (FTE)* 873.2 885.6 1% 892. 1% Amount per Pupil 294 267-9% 28 5% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 256,428 236,541-8% 25,15 6% Other Costs 26, 256,428 255, 25, 25,15 245, 24, 236,541 235, 23, 225, 211-212 212-213 213-214 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/16/213 2:6 PM Sumexpen.xlsx Page 14 of 24

Capital Improvements Expenditures (4) % % 211-212 212-213 inc/ 213-214 inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 354,587 286,774-19% 625, 118% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 354,587 286,774-19% 625, 118% Enrollment (FTE)* 873.2 885.6 1% 892. 1% Amount per Pupil 46 324-2% 71 116% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 354,587 286,774-19% 625, 118% Capital Improvements (4) 7, 6, 625, 5, 4, 3, 2, 1, 354,587 286,774 211-212 212-213 213-214 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/16/213 2:6 PM Sumexpen.xlsx Page 15 of 24

Debt Services Expenditures (51) % % 211-212 212-213 inc/ 213-214 inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 584,14 599,95 3% 63,76 1% Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 584,14 599,95 3% 63,76 1% Enrollment (FTE)* 873.2 885.6 1% 892. 1% Amount per Pupil 669 677 1% 677 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 584,14 599,95 3% 63,76 1% Deb Services (51) 65, 6, 595, 599,95 63,76 59, 585, 584,14 58, 575, 57, 211-212 212-213 213-214 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/16/213 2:6 PM Sumexpen.xlsx Page 16 of 24

Transfers (52) % % 211-212 212-213 inc/ 213-214 inc/ Actual Actual dec Budget dec General 1,246,56 1,27,19 2% 1,278,714 1% Federal Funds % % Supplemental General 1,181,58 1,68,547-1% 1,12, 3% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay Driver Training 14, -1% % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % % Text Book & Student Material % % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,442,68 2,338,656-4% 2,38,714 2% Enrollment (FTE)* 873.2 885.6 1% 892. 1% Amount per Pupil 2,797 2,641-6% 2,669 1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,442,68 2,338,656-4% 2,38,714 2% Transfers (52) 2,46, 2,44, 2,42, 2,4, 2,38, 2,36, 2,34, 2,32, 2,3, 2,28, 2,442,68 2,38,714 2,338,656 211-212 212-213 213-214 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/16/213 2:6 PM Sumexpen.xlsx Page 17 of 24

Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 211 July 1, 212 July 1, 213 General 234 Federal Funds Supplemental General 153,765 147,644 172,748 At Risk (4yr Old) At Risk (K-12) 73,294 74,84 79,15 Bilingual Education Virtual Education Capital Outlay 1,3,662 1,32,743 1,211,54 Driver Training 15,376 1,376 1,57 Declining Enrollment Extraordinary School Program Food Service 132,34 133,348 134,48 Professional Development 6, 6, 5, Parent Education Program 1, 1, 1,7 Summer School Special Education 425,95 311,525 277,75 Cost of Living Vocational Education 33,784 38,767 38,2 Gifts/Grants 67,828 68,111 84,82 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 55, 5, 5, Text Book & Student Material 119,857 118,866 114,866 Activity Fund 11,424 1,859 18,765 Bond and Interest #1 688,432 717,245 726,918 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 3,642,631 3,495,288 3,411,391 Enrollment (FTE)* 873.2 885.6 892. Amount per Pupil 4,172 3,947 3,824 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 3,642,631 3,495,288 3,411,391 Unencumbered Cash Balances by Fund 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, 3,642,631 3,495,288 3,411,391 July 1, 211 July 1, 212 July 1, 213 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/16/213 2:6 PM Sumexpen.xlsx Page 18 of 24

Reserve Funds Unencumbered Cash Balance USD# 415 July 1, 211 July 1, 212 July 1, 213 Special Reserve TOTAL OTHER Amount per Pupil $ $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) 1 1 1 1 1 1 July 1, 211 July 1, 212 July 1, 213 *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. 9/16/213 2:6 PM Sumexpen.xlsx Page 19 of 24

Enrollment Information 29-21 21-211 % 211-212 % 212-213 % 213-214 % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 835.9 841.8 1% 844.7 % 847.1 % 858. 1% Enrollment (FTE)** 876.9 894.8 2% 873.2-2% 885.6 1% 892. 1% Number of Students - Free Meals 338 336-1% 375 12% 367-2% 377 3% Number of Students - Reduced Meals 19 99-9% 89-1% 19 22% 95-13% FTE Enrollment for Budget Authority 86. 855. 85. 845. 84. 835. 83. 825. 82. 858. 844.7 847.1 841.8 835.9 29-21 21-211 211-212 212-213 213-214 Enrollment (FTE)** Used for Calculating "Amount per Pupil" 895. 89. 885. 88. 875. 87. 865. 86. 894.8 892. 885.6 876.9 873.2 29-21 21-211 211-212 212-213 213-214 4 35 3 25 2 15 1 5 Low Income Students 375 367 377 338 336 19 99 89 19 95 29-21 21-211 211-212 212-213 213-214 Free Meals Reduced Meals *FTE for state aid and budget authority purposes for general fund (excludes 4 yr old at-risk). ** FTE includes 9/2 enrollment used for state aid purposes and adding the additional FTE for preschool programs, headstart, and all-day kindergarten. For example, preschool students attending half days on September 2th would be counted as.5 FTE. Kindergarten students attending full time every day would be counted as 1. FTE. 9/16/213 2:6 PM Sumexpen.xlsx Page 2 of 24

Miscellaneous Information Mill Rates by Fund USD# 415 211-212 212-213 213-214 Actual Actual Budget General 2. 2. 2. Supplemental General 22.97 21.858 21.564 Adult Education... Capital Outlay 4. 4. 4. Declining Enrollment... Cost of Living... Special Liability... School Retirement... Extraordinary Growth Facilities... Bond and Interest #1 7.16 6.933 6.994 Bond and Interest #2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD 53.113 52.791 52.558 Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission... Rec Comm Employee Bnfts... TOTAL OTHER... Total USD Mill Rates 8. 7. 6. 5. 4. 3. 2. 1.. 53.113 52.791 52.558 211-212 212-213 213-214 213-14 Miscellaneous Information Mill Rates by Fund (Total USD) Capital Outlay 8% Bond and Interest #1 13% Supplemental General 41% General 38% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond and Interest #1 Bond and Interest #2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/16/213 2:6 PM Sumexpen.xlsx Page 21 of 24

Other Information USD# 415 211-212 212-213 213-214 Actual Actual Budget Assessed Valuation $81,35,892 $83,286,445 $84,86,83 Bonded Indebtedness $4,16, $3,71, $3,23, Assessed Valuation $85,, $84,86,83 $84,, $83,286,445 $83,, $82,, $81,, $81,35,892 $8,, $79,, 211-212 212-213 213-214 Bonded Indebtedness $4,5, $4,, $3,5, $3,, $2,5, $2,, $1,5, $1,, $5, $ $4,16, $3,71, $3,23, 211-212 212-213 213-214 9/16/213 2:6 PM Sumexpen.xlsx Page 22 of 24

USD 415 Sources of Revenue and Proposed Budget for 213-14 213-14 Estimated Sources of Revenue--213-14 Estimated Amount July 1, 213 State Federal Local July 1, 214 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 6,383,362 234 4,99,554 1,473,574 XXXXXXXX Supplemental General 2,162,821 172,748 179,328 1,81,745 XXXXXXXX Adult Education At Risk (4yr Old) Adult Supplemental Education At Risk (K-12) 779, 79,15 75, 5,15 Bilingual Education Virtual Education Capital Outlay 1,86,557 1,211,54 25, 387,517 537,5 Driver Training 1,51 1,57 3,45 1,5 7, 3,1 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 552,5 134,48 4,56 272,69 5, 183,265 91,388 Professional Development 5, 5, 45, 45, Parent Education Program 1,7 1,7 Summer School Special Education 1,35,18 277,75 1,249,214 221,811 Vocational Education 34,875 38,2 12,78 5, 225, 21,15 Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 165,9 84,82 125, 43,182 Textbook & Student Materials Revolving 114,866 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 556,65 556,65 XXXXXXXXX Contingency Reserve 5, XXXXXXXXX Activity Funds 18,765 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 63,76 726,918 598,63 721,761 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 283,579 xxxxxxxxxxx 283,579 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 14,244,622 3,411,391 5,666,268 65,648 25, 2,32,714 4,585,74 1,736,472 Less Transfers 2,32,714 TOTAL Budget Expenditures $11,923,98 Sources of Revenue - - State, Federal, Local 211-212 212-213 213-214 State Revenues 5,472,837 5,53,672 5,666,268 Federal Revenues 69,248 617,77 65,648 Local Revenues 7,286,455 7,154,375 6,931,418 Total Revenues 13,368,54 13,275,124 13,23,334 Revenues Per Pupil 15,31 14,99 14,82

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