USD 398 Peabody-Burns

USD 398 Peabody-Burns

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

213-14 Budget General Information USD #: 398 Introduction USD #398 Peabody-Burns strives to be fiscally responsible to the taxpayers of the district, as well as the taxpayers of Kansas, while continually researching and implementing best practices that result in improved achievement for students. Through strong, vision-driven leadership and sound financial management the district has maintained a high-quality educational program while striving to keep pace with a rapidly evolving digital society. Because of the dedication of the district s Board of Education, teachers, administrators and support personnel, USD #398 Peabody-Burns will continue to be a vital and strong educational institution in 213-214 and well beyond. Board Members Bruce Burke, President Julia Ensminger, Vice President Shayla Clark Terry Eberhard Travis Foth Glendon Parks Anthony Zappone Key Staff Superintendent: Ronald D. Traxson Associate or Assistant Superintendents: Ken Parry, Tim Robertson, Ray Savage Business Office Staff: Patti Gaines, Lisa Hodges Curriculum Coordinator: Kathy Preheim 1

Accomplishments: The District s Accomplishments and Challenges U.S.D. #398 continues to strive to make improvements in its academic endeavors. A large part of our success is attributable to our ability to deliver a comprehensive offering of programs and learning opportunities in such a small rural district. Through mutually beneficial partnerships with Marion County Special Education Cooperative, TEEN Network and ESSDACK, we offer students access to resources that we may not otherwise be able to provide. Providing these resources to our students has resulted in improved academic performance. The district s ongoing commitment to serving a growing at-risk population can be viewed as an accomplishment as well. The development of the Peabody-Burns Success Center, Peabody- Burns Preschool, expanded vocational opportunities and the Peabody-Burns Daycare are examples of the Board of Education s foresight and commitment to its employees and to the under served youth of the district. Despite cuts in Base State Aid Per Pupil funding, Peabody-Burns has managed to carry over a respectable cash balance in contingency reserve and capital outlay funds. Although maintaining cash balances has placed an added burden on local revenue sources, the community, through its Board of Education, has been supportive of maintaining a quality educational program that remains both viable and vital. Challenges: In addition to state funding cuts, declining enrollment continues to be a challenge for our district. Additionally, keeping pace with evolving technology becomes even more difficult as we strive to do so with a smaller budget each year. Continuing to meet the standards set out by No Child Left Behind and transition to the Common Core Curriculum are challenges faced by our district, as well as all schools in Kansas. Our ability to meet the challenges on a long-term basis will ultimately depend upon a legislative overhaul of the current accountability system or a dramatic increase in school funding. Finally, insuring that every classroom is staffed with a highly-qualified teacher remains a major concern. With reductions in school funding, offering competitive salaries and retaining quality staff members will continue to be a challenge. 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 2,463,449 54% 2,45,687 53% -2% 2,419,184 51% 1% Student Support Services 67,828 1% 68,57 2% 1% 6,71 1% -11% Instructional Support Services 122,383 3% 119,99 3% -2% 149,938 3% 25% General Administration 259,267 6% 238,332 5% -8% 231,72 5% -3% School Administration (Building) 328,47 7% 328,257 7% % 333,273 7% 2% Operations & Maintenance 439,886 1% 397,14 9% -1% 431,922 9% 9% Transportation 125,27 3% 125,412 3% % 177,193 4% 41% Food Services 16,34 3% 162,444 4% 2% 197,779 4% 22% Capital Improvements 117,652 3% 26,128 5% 75% 233,74 5% 13% Debt Services 434,56 1% 432,1 1% -1% 434,31 9% 1% Other Costs 54,27 1% 58,71 1% 8% 55,654 1% -5% Total Expenditures* 4,572,763 1% 4,542,473 1% -1% 4,724,766 1% 4% Amount per Pupil $15,698 $16,731 7% $18,172 9% Current Expenditures** 4,2,515 1% 3,891,281 1% -3% 4,56,716 1% 4% Amount per Pupil $13,82 $14,333 4% $15,63 9% Percent of Expenditures Instruction*** (Total Expenditures) 2,463,449 54% 2,45,687 53% -1% 2,419,184 51% -2% Instruction*** (Current Expenditures) 2,463,449 61% 2,45,687 62% 1% 2,419,184 6% -2% * 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 2,5, 2,419,184 Summary of Total Expenditures by Function (All Funds) 2,, 1,5, 1,, 5, 6,71 149,938 231,72 333,273 431,922 177,193 197,779 233,74 434,31 55,654 211-212 212-213 213-214 213-14 Summary of Total Expenditures by Function Debt Services 9% Capital Improvements 5% Transportation 4% Operations & Maintenance 9% School Administration General (Building) Administration 7% 5% Food Services 4% Instructional Support 3% Other Costs 1% Instruction 51% Student Support Services 2% 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 9:38 AM 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 773,291 46% 836,115 49% 8% 832,698 51% % Student Support 8,31 % 1,461 1% 26% 9,725 1% -7% Instructional Support 4,689 % 8,831 1% 88% 8,8 1% % General Administration 213,986 13% 181,842 11% -15% 178,68 11% -2% School Administration (Building) 279,199 17% 281,41 16% 1% 283,5 17% 1% Operations & Maintenance 265,321 16% 276,318 16% 4% 26,194 13% -25% Transportation 73,589 4% 7,488 4% -4% 6, 4% -15% Capital Improvements % % % % % Other Costs 49,56 3% 51,31 3% 4% 5,95 3% -1% Total Expenditures 1,667,891 1% 1,716,775 1% 3% 1,63,25 1% -5% Amount per Pupil $5,726 $6,323 1% $6,269-1% The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. 9, 832,698 8, 7, 6, 5, Summary of General Fund Expenditures 4, 3, 2, 178,68 283,5 26,194 211-212 212-213 213-214 1, 9,725 8,8 6, 5,95 213-14 Summary of General Fund Expenditures by Function Operations & Maintenance 13% School Administration (Building) 17% Transportation 4% General Administration 11% Other Costs 3% Student Support 1% Instruction 51% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/16/213 9:38 AM 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 387,635 54% 343,863 56% -11% 366,55 49% 7% Student Support 5,3 1% 4,718 1% -6% 5,2 1% 1% Instructional Support 88,929 12% 84,526 14% -5% 91,43 12% 8% General Administration 32,618 5% 44,161 7% 35% 36, 5% -18% School Administration (Building) 22,43 3% 23,996 4% 7% 22, 3% -8% Operations & Maintenance 165,426 23% 111,123 18% -33% 212,48 29% 91% Transportation 12,337 2% 7,134 1% -42% 8,5 1% 19% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 714,45 1% 619,521 1% -13% 741,728 1% 2% Amount per Pupil $2,452 $2,282-7% $2,853 25% 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 4, 366,55 35, 3, 25, 212,48 2, 211-212 15, 1, 91,43 212-213 213-214 5, 5,2 36, 22, 8,5 213-14 Summary of Supplemental General Fund Expenditures by Function Operations & Maintenance 29% School Administratio n (Building) 3% General Administration 5% Instructional Support 12% Transportation 1% Student Support 1% Instruction 49% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/16/213 9:38 AM 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 1,16,926 49% 1,179,978 51% 2% 1,199,248 51% 2% Student Support 13,34 1% 15,179 1% 14% 14,925 1% -2% Instructional Support 93,618 4% 93,357 4% % 1,23 4% 7% General Administration 246,64 1% 226,3 1% -8% 214,68 9% -5% School Administration (Building) 31,629 13% 35,46 13% 1% 35,5 13% % Operations & Maintenance 43,747 18% 387,441 17% -1% 418,242 18% 8% Transportation 85,926 4% 77,622 3% -1% 68,5 3% -12% Capital Improvements % % % % % Other Costs 49,56 2% 51,31 2% 4% 5,95 2% -1% Total Expenditures 2,382,296 1% 2,336,296 1% -2% 2,371,753 1% 2% Amount per Pupil $8,178 $8,65 5% $9,122 6% 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. 1,2, 1,, 8, 1,199,248 Summary of General and Supplemental General Fund Expenditures by Function 6, 4, 2, 14,925 1,23 214,68 35,5 418,242 68,5 5,95 211-212 212-213 213-214 213-14 Summary of General and Supplemental General Fund Expenditures by Function School Administration (Building) 13% Transportation 3% Operations & Maintenance 18% Other Costs 2% Instruction 5% Instruction Student Support Instructional Support General Administration School Administration (Building) General Administration 9% Instructional Support 4% Student Support 1% Operations & Maintenance Transportation Capital Improvements Other Costs 9/16/213 9:38 AM Sumexpen.xlsx Page 4 of 24

29,758 39,664 91,535 565,52 559,86 539,553 USD# 398 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 565,52 95% 559,86 93% -1% 539,553 85% -3% Student Support % % % % % Instructional Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Transportation 29,758 5% 39,664 7% 33% 91,535 15% 131% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 595,26 1% 598,75 1% 1% 631,88 1% 5% Amount per Pupil $2,43 $2,25 8% $2,427 1% The Summary of Special Education Fund Expenditures chart information comes from pages 6-13 and only uses the 'Special Education Fund' line items. (Total expenditures excludes Special Ed Coop Fund because it would include expenditures for all schools participating in the Coop.) Summary of Special Education Fund Expenditures by Function 6, 5, 4, 3, 2, 211-212 212-213 213-214 1, 213-14 Summary of Special Education Fund by Function Transportation 15% Instruction Student Support Instruction 85% Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/16/213 9:38 AM Sumexpen.xlsx Page 5 of 24

Instruction Expenditures (1) % % 211-212 212-213 inc/ 213-214 inc/ Actual Actual dec Budget dec General 773,291 836,115 8% 832,698 % Federal Funds 89,625 8,52-1% 79,15-2% Supplemental General 387,635 343,863-11% 366,55 7% At Risk (4yr Old) 28,464 27,518-3% 27,549 % At Risk (K-12) 261,836 249,227-5% 248,33 % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Education 5,158 4,629-1% 14,5 213% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 565,52 559,86-1% 539,553-3% Cost of Living % % Vocational Education 161,597 15,423-7% 165,75 1% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 144,6 122,72-16% 145,824 19% Contingency Reserve % Text Book & Student Material % Activity Fund 45,741 32,252-29% -1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,463,449 2,45,687-2% 2,419,184 1% Enrollment (FTE)* 291.3 271.5-7% 26. -4% Amount per Pupil 8,457 8,861 5% 9,35 5% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,463,449 2,45,687-2% 2,419,184 1% Instruction Expenditures 2,47, 2,46, 2,45, 2,44, 2,43, 2,42, 2,41, 2,4, 2,39, 2,38, 2,37, 2,463,449 2,419,184 2,45,687 211-212 212-213 213-214 Instruction Expenditures 1,, 8, 6, 4, 2, 773,291 836,115 832,698 565,52 559,86 539,553 387,635 343,863 366,55 211-212 212-213 213-214 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 9:38 AM Sumexpen.xlsx Page 6 of 24

Student Support Expenditures (21) USD# 398 % % 211-212 212-213 inc/ 213-214 inc/ Actual Actual dec Budget dec General 8,31 1,461 26% 9,725-7% Federal Funds % % Supplemental General 5,3 4,718-6% 5,2 1% At Risk (4yr Old) % % At Risk (K-12) 48,884 36,1-26% 41,72 14% Bilingual Education % % Virtual Education % % Capital Outlay 13,54 % -1% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 5,64 4,237-24% 4,74 11% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 67,828 68,57 1% 6,71-11% Enrollment (FTE)* 291.3 271.5-7% 26. -4% Amount per Pupil 233 253 8% 233-8% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 67,828 68,57 1% 6,71-11% Amount per Pupil $233 $253 9% $233-8% Student Support Expenditures 7, 68, 66, 64, 67,828 68,57 62, 6,71 6, 58, 56, 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 9:38 AM Sumexpen.xlsx Page 7 of 24

Instructional Support Expenditures (22) % % 211-212 212-213 inc/ 213-214 inc/ Actual Actual dec Budget dec General 4,689 8,831 88% 8,8 % Federal Funds % % Supplemental General 88,929 84,526-5% 91,43 8% 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 2,584 18,625-1% 4, 115% Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % 3 % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 7,761 7,121-8% 9,48 32% Contingency Reserve % Text Book & Student Material 42 86 92% Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 122,383 119,99-2% 149,938 25% Enrollment (FTE)* 291.3 271.5-7% 26. -4% Amount per Pupil 42 442 5% 577 31% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 122,383 119,99-2% 149,938 25% Amount per Pupil $42 $442 5% $577 31% Instructional Support Expenditures 16, 149,938 14, 12, 122,383 119,99 1, 8, 6, 4, 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 9:38 AM Sumexpen.xlsx Page 8 of 24

General Administration Expenditures (23) % % 211-212 212-213 inc/ 213-214 inc/ Actual Actual dec Budget dec General 213,986 181,842-15% 178,68-2% Federal Funds % % Supplemental General 32,618 44,161 35% 36, -18% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 36-1% % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 12,627 12,329-2% 16,464 34% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 259,267 238,332-8% 231,72-3% Enrollment (FTE)* 291.3 271.5-7% 26. -4% Amount per Pupil 89 878-1% 889 1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 259,267 238,332-8% 231,72-3% General Administration Expenditures 26, 255, 25, 245, 24, 235, 23, 225, 22, 215, 259,267 238,332 231,72 211-212 212-213 213-214 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 9:38 AM Sumexpen.xlsx Page 9 of 24

School Administration Expenditures (24) % % 211-212 212-213 inc/ 213-214 inc/ Actual Actual dec Budget dec General 279,199 281,41 1% 283,5 1% Federal Funds % % Supplemental General 22,43 23,996 7% 22, -8% 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 Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 26,778 22,851-15% 28,223 24% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 328,47 328,257 % 333,273 2% Enrollment (FTE)* 291.3 271.5-7% 26. -4% Amount per Pupil 1,127 1,29 7% 1,282 6% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 328,47 328,257 % 333,273 2% School Administration Expenditures 334, 333,273 333, 332, 331, 33, 329, 328, 327, 326, 325, 328,47 328,257 211-212 212-213 213-214 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 9:38 AM 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 265,321 276,318 4% 26,194-25% Federal Funds % % Supplemental General 165,426 111,123-33% 212,48 91% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training 49 471 861% 1,92 38% 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 9,9 9,12 % 11,76 29% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 439,886 397,14-1% 431,922 9% Enrollment (FTE)* 291.3 271.5-7% 26. -4% Amount per Pupil 1,51 1,462-3% 1,661 14% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 439,886 397,14-1% 431,922 9% Operations and Maintenance Expenditures 44, 43, 439,886 431,922 42, 41, 4, 397,14 39, 38, 37, 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 9:38 AM Sumexpen.xlsx Page 11 of 24

Transportation Expenditures (27) % % 211-212 212-213 inc/ 213-214 inc/ Actual Actual dec Budget dec General 73,589 7,488-4% 6, -15% Federal Funds % % Supplemental General 12,337 7,134-42% 8,5 19% 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 29,758 39,664 33% 91,535 131% Cost of Living % % Vocational Education % 7,75 % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 9,343 8,126-13% 9,48 16% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 125,27 125,412 % 177,193 41% Enrollment (FTE)* 291.3 271.5-7% 26. -4% Amount per Pupil 429 462 8% 682 48% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 125,27 125,412 % 177,193 41% Transportation Expenditures 18, 16, 14, 12, 1, 8, 6, 4, 2, 125,27 125,412 177,193 211-212 212-213 213-214 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 9:38 AM 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 155,275 158,22 2% 193,75 22% 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 4,759 4,242-11% 4,74 11% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 16,34 162,444 2% 197,779 22% Enrollment (FTE)* 291.3 271.5-7% 26. -4% Amount per Pupil 549 598 9% 761 27% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 16,34 162,444 2% 197,779 22% Food Service Expenditures 2, 18, 16, 14, 12, 1, 8, 6, 4, 2, 16,34 162,444 197,779 211-212 212-213 213-214 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 9:38 AM 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 49,56 51,31 4% 5,95-1% 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 3,11 % -1% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 4,764 4,299-1% 4,74 9% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 54,27 58,71 8% 55,654-5% Enrollment (FTE)* 291.3 271.5-7% 26. -4% Amount per Pupil 186 216 16% 214-1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 54,27 58,71 8% 55,654-5% Other Costs 59, 58,71 58, 57, 56, 55,654 55, 54,27 54, 53, 52, 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 9:38 AM 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 117,652 26,128 75% 233,74 13% 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 117,652 26,128 75% 233,74 13% Enrollment (FTE)* 291.3 271.5-7% 26. -4% Amount per Pupil 44 759 88% 899 18% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 117,652 26,128 75% 233,74 13% Capital Improvements (4) 25, 2, 26,128 233,74 15, 117,652 1, 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 9:38 AM 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 42,4 42, -1% 41,6-1% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 392,16 39,1-1% 392,71 1% Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 434,56 432,1-1% 434,31 1% Enrollment (FTE)* 291.3 271.5-7% 26. -4% Amount per Pupil 1,492 1,591 7% 1,67 5% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 434,56 432,1-1% 434,31 1% Deb Services (51) 435, 434,5 434, 433,5 433, 432,5 432, 431,5 431, 43,5 434,56 434,31 432,1 211-212 212-213 213-214 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 9:38 AM Sumexpen.xlsx Page 16 of 24

Transfers (52) % % 211-212 212-213 inc/ 213-214 inc/ Actual Actual dec Budget dec General 917,419 859,66-6% 897,298 4% Federal Funds % % Supplemental General 24,282 276,247 35% 112,383-59% 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 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,121,71 1,135,97 1% 1,9,681-11% Enrollment (FTE)* 291.3 271.5-7% 26. -4% Amount per Pupil 3,851 4,184 9% 3,883-7% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,121,71 1,135,97 1% 1,9,681-11% Transfers (52) 1,14, 1,12, 1,1, 1,8, 1,6, 1,4, 1,2, 1,, 98, 96, 94, 1,135,97 1,121,71 1,9,681 211-212 212-213 213-214 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 9:38 AM Sumexpen.xlsx Page 17 of 24

Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 211 July 1, 212 July 1, 213 General Federal Funds 1,158 8 9 Supplemental General 41,722 45,692 83,11 At Risk (4yr Old) 35 71 11 At Risk (K-12) 26 18,6 2,79 Bilingual Education Virtual Education Capital Outlay 348,941 261,724 19,951 Driver Training 21,777 24,768 26,14 Declining Enrollment Extraordinary School Program Food Service 48,67 39,446 4,212 Professional Development 43,565 43,542 46,417 Parent Education Program Summer School Special Education 259,273 259,361 281,923 Cost of Living Vocational Education 54 9,68 26,88 Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 285,83 285,83 285,83 Text Book & Student Material 42,876 45,92 49,673 Activity Fund 16,31 9,42 13,66 Bond and Interest #1 398,458 419,365 454,322 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 1,58,668 1,462,788 1,519,118 Enrollment (FTE)* 291.3 271.5 26. Amount per Pupil 5,179 5,388 5,843 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 1,58,668 1,462,788 1,519,118 Unencumbered Cash Balances by Fund 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, 1,58,668 1,462,788 1,519,118 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 9:38 AM Sumexpen.xlsx Page 18 of 24

Reserve Funds Unencumbered Cash Balance USD# 398 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 9:38 AM 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)* 32.7 31.5-6% 291.3-3% 271.1-7% 26. -4% Enrollment (FTE)** 32.7 31.5-6% 291.3-3% 271.5-7% 26. -4% Number of Students - Free Meals 155 131-15% 135 3% 13-4% 132 2% Number of Students - Reduced Meals 51 59 16% 43-27% 43 % 46 7% FTE Enrollment for Budget Authority 35. 3. 25. 2. 15. 1. 5.. 32.7 31.5 291.3 271.1 26. 29-21 21-211 211-212 212-213 213-214 Enrollment (FTE)** Used for Calculating "Amount per Pupil" 35. 3. 25. 2. 15. 1. 5.. 32.7 31.5 291.3 271.5 26. 29-21 21-211 211-212 212-213 213-214 16 14 12 1 8 6 4 2 Low Income Students 155 131 135 13 132 59 51 43 43 46 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 9:38 AM Sumexpen.xlsx Page 2 of 24

Miscellaneous Information Mill Rates by Fund USD# 398 211-212 212-213 213-214 Actual Actual Budget General 2. 2. 2. Supplemental General 27.879 27.577 27.476 Adult Education... Capital Outlay 2.2 5.987 6. Declining Enrollment... Cost of Living... Special Liability... School Retirement... Extraordinary Growth Facilities... Bond and Interest #1 15.746 15.566 15.472 Bond and Interest #2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD 65.645 69.13 68.948 Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission 1.923 1.894 1.652 Rec Comm Employee Bnfts... TOTAL OTHER 1.923 1.894 1.652 Total USD Mill Rates 8. 7. 6. 5. 4. 3. 2. 1.. 65.645 69.13 68.948 211-212 212-213 213-214 Capital Outlay 9% 213-14 Miscellaneous Information Mill Rates by Fund (Total USD) Bond and Interest #1 22% General 29% Supplemental General 4% 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 9:38 AM Sumexpen.xlsx Page 21 of 24

Other Information USD# 398 211-212 212-213 213-214 Actual Actual Budget Assessed Valuation $22,793,66 $23,917,28 $24,121,986 Bonded Indebtedness $1,845, $1,49, $1,13, Assessed Valuation $24,2, $24,, $23,8, $23,6, $23,4, $23,2, $23,, $22,8, $22,6, $22,4, $22,2, $22,, $24,121,986 $23,917,28 $22,793,66 211-212 212-213 213-214 Bonded Indebtedness $2,, $1,8, $1,6, $1,4, $1,2, $1,, $8, $6, $4, $2, $ $1,845, $1,49, $1,13, 211-212 212-213 213-214 9/16/213 9:38 AM Sumexpen.xlsx Page 22 of 24

USD 398 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 2,527,323 2,128,563 398,76 XXXXXXXX Supplemental General 854,111 83,11 142,968 628,33 XXXXXXXX Adult Education At Risk (4yr Old) 27,549 11 28, 552 Adult Supplemental Education At Risk (K-12) 289,42 2,79 27, 677 Bilingual Education Virtual Education Capital Outlay 275,34 19,951 5, 136,674 57,285 Driver Training 16,42 26,14 2,415 4,242 16,341 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 193,75 4,212 1,386 89,732 2, 5,64 8,895 Professional Development 4, 46,417 1, 16,417 Parent Education Program Summer School Special Education 631,88 281,923 539,681 19,516 Vocational Education 173,125 26,88 11,286 142, 1, 16,969 Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants Textbook & Student Materials Revolving 49,673 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 235,199 235,199 XXXXXXXXX Contingency Reserve 285,83 XXXXXXXXX Activity Funds 13,66 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 392,71 454,322 15,78 374,935 452,255 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 79,15 9 xxxxxxxxxxx 79,97 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 1 Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 5,734,447 1,519,118 2,537,525 168,829 5, 1,9,681 1,63,284 759,98 Less Transfers 1,9,681 TOTAL Budget Expenditures $4,724,766 Sources of Revenue - - State, Federal, Local 211-212 212-213 213-214 State Revenues 2,676,39 2,561,547 2,537,525 Federal Revenues 187,229 175,39 168,829 Local Revenues 2,785,316 2,997,773 2,617,965 Total Revenues 5,648,584 5,734,71 5,324,319 Revenues Per Pupil 19,391 21,122 2,478

Intentionally left blank