Morris County USD 417

Morris County USD 417

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 #: 417 Introduction The success of a district is measured by more than statistics. It is also measured by the development of programs that serve the needs of individual children. USD 417 has maintained important programs while developing additional programs that create new opportunities for its students. USD 417 students are receiving a high-quality education. Results to support this can be seen in test scores, graduation rate, and other areas. USD 417 continues to provide this quality education while experiencing a declining enrollment, increased needs for student and family services, and increased operating expenses. Board Members Wayne Engle,V-Pres 35 N Rockhill, Council Grove, KS 66846 (District 1, Position 1) John Cosgrove 991 S 875 Rd, Council Grove, KS 66846 (District 2, Position 2) Don Bachura 131 Helmick Rd, Council Grove, KS 66846 (District 3, Position 3) Dave Fox 18 N 8 th St, Council Grove, KS 66846 (District 1, Position 4) John Collier 726 J Ave, Alta Vista, KS 66834 (District 2, Position 5) Teresa Asebedo 326 N 4 th St, Wilsey, KS 66873 (District 3, Position 6) Martha White, Pres. 42 N Washington St, Council Grove, KS 66846 (Member-At-Large) Key Staff Superintendent: Diane Miller Board Clerk: Jan Troxell Business Office Staff: Chadelyn Garrett Curriculum & Staff: Sherry Edmiston The District s Accomplishments and Challenges Accomplishments for USD 417 include: Implementation of the District Academic Council (DAC) Extensive curriculum work in the areas of math and vocational/career Expansion of the concurrent classes available for high school students Increase in number of staff members for 26-7 in the elementary and high school math departments Planning for an August 26 implementation of a Virtual Prescriptive Learning lab (VPL) at each of the middle schools, CGMS and PHMS Planning and training for implementation during the summer 26 of the PowerSchool Student Data Management System High school patio has been renovated for an enclosed passageway with ADA ramps and ADA auditorium restrooms. KS Grade 2 Reading Diagnostic Scores Scores remain high with results for the past six years at 81%, 89%, 71%, 8%, 89%, and 88%. KS Math Assessments Elementary and middle school students scored above the state target percentage number for adequate yearly progress (AYP). 1

KS Reading Assessments All but a small group of the elementary and middle school students scored above the state target percentage number for adequate yearly progress (AYP). Students and classes have shown progress on the ITBS/ITED national student assessments. Graduation Rate 94.2% with early graduate numbers in previous years of 9, 12, 1, 8, and 1. Additional Options to Support Student Learning and Achievement The district continues to fund five-day all-day kindergarten, five-day half-day 4-year-old at-risk program, services for at-risk students in the Making Academic Progress (MAP) program, and services in the Virtual Prescriptive Learning Lab with flexible learning times. Continuation of maintenance and facility projects across the district, such as the PHES lobby & restrooms and the CGES playground Continuation of a calendar to include increased professional and staff development time Continued funding by the district for the After School Program Continued funding by the district for the district daycare Challenges for USD 417 include: Hiring of staff members for positions with late resignations High school facility that needs updating for the cafeteria and cocurricular areas Addressing the needs of disaggregated student groups, such as low-socioeconomic students and students with disabilities Significant number of students identified for special services Continuing with interventions to support the 25-6 decline in number of high school students failing classes An increasing number of staff members approaching retirement age Declining enrollment which results in declining general fund financial support Health care costs Rising utility costs Increasing dependence on the local tax effort Increasing paperwork and reports required by state and federal governments Concerns for being able to offer advanced courses for students Continued reduction in Title I program budget funds Concerns for meeting requirements of No Child Left Behind (NCLB) Some of the focus areas for 25-6: District-wide math with emphasis on high school District-wide reading High school student suspension rate Support for at-risk students Support for transitioning students, such as middle school to high school and new enrollees Support for middle and high school students in the area of career choices Guidance in post-graduate plans for students that participate in early graduation 2

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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. 4

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 5

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 5,124,13 64% 5,273,891 61% 3% 5,831,971 62% 11% Student & al Support 366,345 5% 317,38 4% -13% 357,696 4% 13% General Administration 342,957 4% 222,985 3% -35% 234,134 2% 5% School Administration (Building) 538,865 7% 492,31 6% -9% 516,918 6% 5% Operations & Maintenance 64,472 8% 55,462 6% -9% 651,642 7% 18% Capital Improvements 163,193 2% 781,569 9% 379% 674,376 7% -14% Debt Services % % % % % 88,172 11% 977,678 11% 11% 1,129,758 12% 16% Total Expenditures 8,2,17 1% 8,616,266 1% 7% 9,396,495 1% 9% Amount per Pupil $8,842 $9,714 1% $1,54 9% 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 7,, 6,, Summary of Total Expenditures By Function (All Funds) 5,, 4,, 24-25 25-26 26-27 3,, 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) Capital Improvements 7% Operations & Maintenance 7% School Administration (Building) 6% 12% General Administration 2% Student & al Support 4% 62% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 1/9/26 9:9 AM 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 3,31,975 6% 3,483,296 7% 15% 3,396,413 68% -2% Student & al Support 38,584 6% 244,21 5% -21% 256,418 5% 5% General Administration 246,53 5% 21,555 4% -15% 221,83 4% 5% School Administration (Building) 514,14 1% 464,651 9% -1% 487,885 1% 5% Operations & Maintenance 564,924 11% 251,293 5% -56% 263,865 5% 5% Capital Improvements % % % % % 355,324 7% 357,236 7% 1% 385,989 8% 8% Total Expenditures 5,21,45 1% 5,11,241 1% % 5,11,653 1% % Amount per Pupil $5,536 $5,65 2% $5,622 % 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 5% School Administration (Building) 1% General Administration 4% Student & al Support 5% 8% 68% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/9/26 9:9 AM 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 435,845 9% 18,494 25% -75% 68,699 19% -37% Student & al Support 23,452 5% % -1% % % General Administration 12,667 3% 1,96 % -85% 2,58 1% 5% School Administration (Building) 298 % % -1% % % Operations & Maintenance 2,467 1% 262,66 6% 1523% 286,373 8% 9% Capital Improvements % % % % % 9,655 2% 67,5 15% 599% % -1% Total Expenditures 484,384 1% 44,2 1% -9% 357,13 1% -19% Amount per Pupil $534 $496-7% $41-19% 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 Fund Expenditures by Function 5, 45, 4, 35, 3, 24-25 25-26 26-27 25, 2, 15, 1, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 26-27 Summary of Supplemental General Fund Expenditures by Function 19% General Administration 1% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Operations & Maintenance 8% 1/9/26 9:9 AM 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 3,467,82 63% 3,591,79 66% 4% 3,465,112 65% -4% Student & al Support 332,36 6% 244,21 4% -26% 256,418 5% 5% General Administration 259,17 5% 212,515 4% -18% 223,141 4% 5% School Administration (Building) 514,438 9% 464,651 9% -1% 487,885 9% 5% Operations & Maintenance 567,391 1% 513,359 9% -1% 55,238 1% 7% Capital Improvements % % % % % 364,979 7% 424,736 8% 16% 385,989 7% -9% Total Expenditures 5,55,834 1% 5,451,261 1% -1% 5,368,783 1% -2% Amount per Pupil $6,7 $6,146 1% $6,22-2% 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 Operations & Maintenance 1% School Administration (Building) 9% General Administration 4% Student & al Support 5% 7% 65% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/9/26 9:9 AM 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 789,927 96% 849,871 94% 8% 945,233 92% 11% Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % 32,684 4% 5,129 6% 53% 8,47 8% 6% Total Expenditures 822,611 1% 9, 1% 9% 1,25,64 1% 14% Amount per Pupil $97 $1,15 12% $1,15 13% 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,, 9, 8, 7, 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 Special Education Fund by Function 8% 92% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/9/26 9:9 AM Sumexpen.xls Page 5 of 19

Expenditures (1) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 3,31,975 3,483,296 15% 3,396,413-2% Federal Funds 52,981 187,389-64% 169,491-1% Supplemental General 435,845 18,494-75% 68,699-37% At Risk (4yr Old) 33,85 51,27 52% At Risk (K-12) 27,317 548,63 165% Bilingual Education % % Capital Outlay 6,1 % 66,46 989% Driver Education 18,36 13,789-24% 27,468 99% Declining Enrollment % Extraordinary School Program 45,371 % 57,639 27% Food Service % % Professional Development % % Parent Education Program % % Summer School 2,36 2,922 27% 24,12 725% Special Education 789,927 849,871 8% 945,233 11% Vocational Education 15, 15, % 2, 33% Gifts/Grants 2, 635-68% 11,363 1689% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 162,211 183,621 13% 265,284 44% Contingency Reserve % Text Book & Student Material 1,822 1,281-88% Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 5,124,13 5,273,891 3% 5,831,971 11% Enrollment (FTE)* 97. 887. -2% 891.5 1% Amount per Pupil 5,65 5,946 5% 6,542 1% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 5,124,13 5,273,891 3% 5,831,971 11% 7,, Expenditures 6,, 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. 1/9/26 9:9 AM 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 38,584 244,21-21% 256,418 5% Federal Funds 24-1% % Supplemental General 23,452-1% % At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development 19,581 56,526 189% 83,82 48% Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 14,74 16,644 13% 17,476 5% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 366,345 317,38-13% 357,696 13% Enrollment (FTE)* 97. 887. -2% 891.5 1% Amount per Pupil 44 358-11% 41 12% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 366,345 317,38-13% 357,696 13% Amount per Pupil $428 $382-11% $42 1% Student and al Support Expenditures 4, 35, 3, 25, 2, 15, 1, 5, 24-25 25-26 26-27 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 1/9/26 9:9 AM Sumexpen.xls Page 7 of 19

General Administration Expenditures (23) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 246,53 21,555-15% 221,83 5% Federal Funds 74,538-1% % Supplemental General 12,667 1,96-85% 2,58 5% 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 9,249 1,47 13% 1,993 5% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 342,957 222,985-35% 234,134 5% Enrollment (FTE)* 97. 887. -2% 891.5 1% Amount per Pupil 378 251-34% 263 4% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 342,957 222,985-35% 234,134 5% 4, General Administration Expenditures 35, 3, 25, 2, 15, 1, 5, 24-25 25-26 26-27 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 1/9/26 9:9 AM Sumexpen.xls Page 8 of 19

School Administration Expenditures (24) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 514,14 464,651-1% 487,885 5% Federal Funds % % Supplemental General 298-1% % 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 24,427 27,65 13% 29,33 5% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 538,865 492,31-9% 516,918 5% Enrollment (FTE)* 97. 887. -2% 891.5 1% Amount per Pupil 594 555-7% 58 4% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 538,865 492,31-9% 516,918 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. 1/9/26 9:9 AM 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 564,924 251,293-56% 263,865 5% Federal Funds 573-1% % Supplemental General 2,467 262,66 1523% 286,373 9% At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay 4,778 2,433-49% 5, 1955% Driver Training 1,524-1% 15, % Declining Enrollment % Extraordinary School Program 78 % 819 5% Food Service 17,637 19,662 11% 2,646 5% 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 12,569 14,228 13% 14,939 5% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 64,472 55,462-9% 651,642 18% Enrollment (FTE)* 97. 887. -2% 891.5 1% Amount per Pupil 666 621-7% 731 18% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 64,472 55,462-9% 651,642 18% 7, Operations and Maintenance 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. 1/9/26 9:9 AM 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 355,324 357,236 1% 385,989 8% Federal Funds % 6 % Supplemental General 9,655 67,5 599% -1% At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay % 7,875 % Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service 468,517 473,863 1% 575,257 21% Professional Development % % Parent Education Program % % Summer School % % Special Education 32,684 5,129 53% 8,47 6% Vocational Education % % Gifts/Grants 13,112 % -1% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 13,992 15,838 13% 16,63 5% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 88,172 977,678 11% 1,129,758 16% Enrollment (FTE)* 97. 887. -2% 891.5 1% Amount per Pupil 97 1,12 14% 1,267 15% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 88,172 977,678 11% 1,129,758 16% 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. 1/9/26 9:9 AM 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 163,193 781,569 379% 674,376-14% 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 163,193 781,569 379% 674,376-14% Enrollment (FTE)* 97. 887. -2% 891.5 1% Amount per Pupil 18 881 39% 756-14% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 163,193 781,569 379% 674,376-14% Capital Improvements (4) 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. 1/9/26 9:9 AM Sumexpen.xls Page 12 of 19

Debt Services Expenditures (51) USD# 417 % % 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 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* 97. 887. -2% 891.5 1% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Debt Services (51) 1 1 1 1 1 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. 1/9/26 9:9 AM Sumexpen.xls Page 13 of 19

Transfers (52) USD# 417 % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 89,769 1,7,731 2% 1,314,74 23% Federal Funds % % Supplemental General 345,616 465, 35% 622,87 34% 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 1,236,385 1,535,731 24% 1,937,61 26% Enrollment (FTE)* 97. 887. -2% 891.5 1% Amount per Pupil 1,363 1,731 27% 2,173 26% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,236,385 1,535,731 24% 1,937,61 26% Transfers (52) 2,5, 2,, 1,5, 1,, 5, 24-25 25-26 26-27 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 1/9/26 9:9 AM 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 7,93 Supplemental General 4,65 13,59 2,36 At Risk (4yr Old) 7,695 At Risk (K-12) 683 Bilingual Education Capital Outlay 876,124 1,1,688 67,597 Driver Training 31,467 38,54 34,941 Declining Enrollment Extraordinary School Program 9,997 Food Service 111,759 135,49 115,144 Professional Development 27,741 68,16 46,652 Parent Education Program Summer School 24,685 25,34 24,12 Special Education 25,4 324,47 34,71 Vocational Education Gifts/Grants 2,33 24,651 11,363 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 238,285 238,285 Text Book & Student Material 61,454 8,152 Bond & Interest 1 138,386 138,386 138,413 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 1,89,96 2,87,438 1,357,324 Enrollment (FTE)* 97. 887. 891.5 Amount per Pupil 1,995 2,353 1,523 Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL 1,89,96 2,87,438 1,357,324 Unencumbered Cash Balances by Fund 2,5, 2,, 1,5, 1,, 5, 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. 1/9/26 9:9 AM Sumexpen.xls Page 15 of 19

Reserve Funds Unencumbered Cash Balance USD# 417 July 1, 24 July 1, 25 Special Reserve TOTAL OTHER Amount per Pupil $ $ 1 1 1 1 1 1 Unencumbered Cash Balances by Fund (Reserve Funds Only) 24 25 *School districts are authorized by law to self insure rather than purchase insurance for the following categories: Worker's Comp, Health Insurance, Life Insurance, Property and Casualty (Risk Management) and Disability Income Insurance. Monies are placed in the Self Insured Fund to pay for claims which may arise from the categories listed above. 1/9/26 9:9 AM 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)* 928.5 99.9-2% 855.2-6% 829.9-3% 852.5 3% Enrollment (FTE)** 958.5 944.5-1% 97. -4% 887. -2% 891.5 1% Number of Students - Free Meals 242 247 2% 255 3% 252-1% 27 7% Number of Students - Reduced Meals 127 123-3% 125 2% 91-27% 1 1% 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" 98. 96. 94. 92. 9. 88. 86. 84. 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. 1/9/26 9:9 AM Sumexpen.xls Page 17 of 19

Miscellaneous Information Mill Rates by Fund USD# 417 24-25 25-26 26-27 Actual Actual Budget General 2. 2. 2. Supplemental General 11.743 11.782 12.288 Adult Education... Capital Outlay 3.995 4. 4. Declining Enrollment.. Special Liability... School Retirement... Extraordinary Growth Facilities... Bond & Interest 1... Bond & Interest 2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD 35.738 35.782 36.288 Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission... Recreation Commission Employee Benefit... TOTAL OTHER... Total USD Mill Rates 4. 35. 3. 25. 2. 15. 1. 5.. 24-25 25-26 26-27 26-27 Miscellaneous Information Mill Rates by Fund (Total USD) Supplemental General 34% Capital Outlay 11% General 55% 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 1/9/26 9:9 AM Sumexpen.xls Page 18 of 19

Other Information USD# 417 24-25 25-26 26-27 Actual Actual Budget Assessed Valuation $45,219,163 $47,922,132 $49,562,767 Bonded Indebtedness $ $ $ Assessed Valuation $6,, $5,, $4,, $3,, $2,, $1,, $ 24-25 25-26 26-27 Bonded Indebtedness $1 $1 $1 $1 $1 $1 $ $ $ $ $ 24-25 25-26 26-27 1/9/26 9:9 AM Sumexpen.xls Page 19 of 19