PROFILE INFORMATION 25-6 Weskan USD 242 School Finance Kansas State Department of Education Landon State Office Building 9 SW Jackson Street, Suite 356 Topeka, Kansas 6662-22 www.ksde.org
Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary of Expenditures (Sumexpen.xlsx) i
25-6 Budget General Information USD #: 242 Introduction USD 242 Weskan has an estimated annual general fund budget of $956,66 for 23-4, supplemented by a 28.499 mil LOB that generates $328,83. Board Members Aaron Aldridge, BOE Pres. 785-943-524 Tim Cress 785-82-4 Dan Welsh 785-943-5455 Gabe Cox 785-82-79 Jonathon Dansel 62-357-66 Christine Smith 785-943-52 Eric Purvis 785-943-5386 Key Staff Superintendent: Dave Hale Business Office Staff: Candy Cox, Clerk Curriculum & Instruction Staff: Cindy Harold Other Key Contacts: Connie Okeson, Dist. Secretary The District s Accomplishments and Challenges Accomplishments: Weskan School is fully accredited by the KSDE. District test scores are well ahead of AYP expectations in all areas. Weskan High School maintains a % graduation rate. USD 242 continues to develop and improve educational technology opportunities for all students and every grade level. The District has received the Governors Achievement Award for the high school on 3 different occasions. Challenges: The continued decline in enrollment will pose a financial challenge in the future. Teacher recruitment is already difficult for many schools and is magnified in Weskan due to the isolated locale and relatively low salary schedule. Benefits that help with recruitment (4-day week, healthcare plan, and continuing education fringe) may be difficult to maintain. Fuel costs will have a major impact on the budget, especially in Western Kansas where travel distances are typically very large.
Supplemental Information for the Following Tables. 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 () 7. Student Support Expenditures (2) 8. Instructional Support Expenditures (22) 9. General Administration Expenditures (23). School Administration Expenditures (24). Central Services Expenditures (25) 2. Operations and Maintenance Expenditures (26) 3. Transportation Expenditures (27) 4. Other Support Services Expenditures (29) 5. Food Service Expenditures (3) 6. Community Services Operations (33) 7. Capital Improvements (4) 8. Debt Services (5) 9. Miscellaneous Information Transfers (52) 2. Miscellaneous Information Unencumbered Cash Balance by Fund 2. Reserve Funds Unencumbered Cash Balance 22. Other Information Enrollment Information 23. Miscellaneous Information Mill Rates by Fund 24. 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 follows: Enrollment (FTE) includes the current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 2
KSDE Website Information Available K-2 Statistics (Building, District or State Totals) website below: http://svapp5586.ksde.org/k2/k2.aspx Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications website below: http://www.ksde.org/agency/fiscalandadministrativeservices/schoolfinance/reportsandpublications.aspx Assessed Valuation Cash Balances Headcount Enrollment Mill Levies Personnel (Certified/Non-Certified) Salary Reports Kansas Building Report Card website below: http://svapp5586.ksde.org/rcard/ Attendance Rate Graduation Rate Dropout Rate School Violence Assessments o Reading o Mathematics o Writing Graduates Passing Adv. Science Courses Graduates Passing Adv. Math Courses 3
Summary of Total Expenditures By Function (All Funds) % % % % % 23-24 of 24-25 of inc/ 25-26 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction,62,676 63%,2,26 63% -5%,7,923 59% 6% Student Support Services 6,569 % 6,84 % 2% 8,35 % 9% Instructional Support Services 367 % 9,56 % 2493% 8,67 % -9% Administration & Support 27,474 3% 29,85 4% % 232,596 3% 6% Operations & Maintenance 25,55 7% 7,439 % 36% 227,95 3% 33% Transportation 39,267 8% 54,3 3% -6% 32,7 7% 44% Food Services 9,93 5% 72,436 5% -2% 77,774 4% 7% Capital Improvements 28,26 2% 36,37 2% 28% 45, 2% 25% Debt Services % % % % % Other Costs % 4,39 % % % -% Total Expenditures*,68,267 %,595,77 % -5%,82,327 % 4% Amount per Pupil $8,55 $6,674 -% $9,77 4% Current Expenditures**,574,34 %,47,589 % -7%,554,485 % 6% Amount per Pupil $7,338 $5,377 -% $6,363 6% Percent of Expenditures Instruction*** (Total Expenditures),62,653 63%,,778 63% %,6,923 59% -4% Instruction*** (Current Expenditures),62,653 67%,,778 69% 2%,6,923 68% -% * The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-2), Virtual Education, Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Vocational Education, Professional Development, Bond & Interest #, 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 6, Code 62, Code 63) *** Instruction excludes Capital Outlay and Bond Debt expenditures (Code 6, Code 62, Code 63) Note: Percentages on charts are within +-% due to rounding used. Pie graph percentages may differ from charts for this reason also. Further definition of what goes into each category: Instruction - Transportation - 27 Student Support Services - 2 Food Service - 3 Instructional Support Services - 22 Other Costs - 29 and 33 Administration & Support - 23, 24 and 25 Capital Improvements - 4 Operations & Maintenance - 26 Debt Services - 5 Transfers - 52,2,,7,923,, 8, 6, 4, 2, Summary of Total Expenditures by Function (All Funds) 8,35 8,67 232,596 227,95 32,7 77,774 45, 23-24 24-25 25-26 25-6 Summary of Total Expenditures by Function Food Services Transportation 4% 7% Operations & Maintenance 3% Administration & Support 3% Student Support Services % Capital Improvements 3% Instruction 59% Instruction Student Support Services Instructional Support Administration & Support Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs /6/25 :5 AM Sumexpen.xlsx Page of 3
Summary of General Fund Expenditures by Function % % % % % 23-24 of 24-25 of inc/ 25-26 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 597,83 68% 62,95 74% % 6,2 75% % Student Support % % % % % Instructional Support % % % % % Administration & Support 83,392 2% 78,56 22% -3% 79,956 22% % Operations & Maintenance 68,63 8% % -% % % Transportation 27,88 3% 28, 3% % 24,6 3% -2% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 877,76 % 89,568 % -8% 85,756 % % Amount per Pupil $9,666 $8,459-2% $8,482 % The Summary of General Fund Expenditures chart information comes from pages 6-3 and only uses the 'General Fund' line items. 7, Summary of General Fund Expenditures 6, 6,2 5, 4, 3, 23-24 24-25 25-26 2, 79,956, Instruction Student Support Instructional Support Administration & Support Operations & Maintenance 24,6 Transportation Capital Improvements Other Costs 25-6 Summary of General Fund Expenditures by Function Administration & Support 22% Transportation 3% Instruction Student Support Instructional Support Instruction 75% Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs /6/25 :5 AM Sumexpen.xlsx Page 2 of 3
Summary of Supplemental General Fund Expenditures by Function % % % % % 23-24 of 24-25 of inc/ 25-26 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 8,347 39% 87,828 36% 9% 99,56 36% 3% Student Support 5, 7% 4,98 6% % 5,85 6% 6% Instructional Support 43 % 65 % 355% % -% Administration & Support 23,8 % 3,63 3% 3% 3,5 % % Operations & Maintenance 5,55 25% 88,32 37% 7%,4 4% 25% Transportation 33,39 6% 9,372 8% -42% 8, 7% -7% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 23,523 % 24,27 % 8% 274,275 % 4% Amount per Pupil $2,24 $2,59 2% $2,887 5% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-3 and only uses the 'Supplemental General Fund' line items. Summary of Supplemental General Expenditures by Function 2,, 99,56,4 8, 6, 4, 3,5 23-24 24-25 25-26 2, 5,85 8, Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 25-6 Summary of Supplemental General Fund Expenditures by Function Operations & Maintenance 4% Transportation 7% Instruction 36% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Administration & Support % Student Support 6% Transportation Capital Improvements Other Costs /6/25 :5 AM Sumexpen.xlsx Page 3 of 3
5, 4,98 5,85 43 65 2,8 88,32,4 6,27 47,483 42,6 26,473 28,669 2,456 678,6 69,779 7,76 USD# 242 Summary of General and Supplemental General Fund Expenditures by Function % % % % % 23-24 of 24-25 of inc/ 25-26 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 678,6 63% 69,779 66% 2% 7,76 65% % Student Support 5, % 4,98 % % 5,85 % 6% Instructional Support 43 % 65 % 355% % -% Administration & Support 26,473 9% 28,669 2% % 2,456 9% % Operations & Maintenance 2,8 % 88,32 8% -27%,4 % 25% Transportation 6,27 6% 47,483 5% -23% 42,6 4% -% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures,8,239 %,5,595 % -3%,8,3 % 3% Amount per Pupil $,98 $,978-8% $,369 4% The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-3 of the Sumexpen and adds together the 'General Fund' and 'Supplemental General Fund' line items. Summary of General and Supplemental General Fund Expenditures by Function 8, 7, 6, 5, 4, 3, 23-24 24-25 25-26 2,, Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 25-6 Summary of General and Supplemental General Fund Expenditures by Function Operations & Maintenance % Administration & Support 2% Transportation 4% Instruction Student Support Student Support % Instruction 65% Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs /6/25 :5 AM Sumexpen.xlsx Page 4 of 3
,996,997,996 47,554 53,96 69,9 USD# 242 Summary of Special Education Fund by Function % % % % % 23-24 of 24-25 of inc/ 25-26 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 47,554 99% 53,96 99% 4% 69,9 99% % Student Support % % % % % Instructional Support % % % % % Administraton & Support % % % % % Operations & Maintenance % % % % % Transportation,996 %,997 % %,996 % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 49,55 % 55,93 % 4% 7,97 % % Amount per Pupil $,647 $,629 -% $,8 % The Summary of Special Education Fund Expenditures chart information comes from pages 6-3 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 8, 6, 4, 2,, 8, 6, 23-24 24-25 25-26 4, 2, Instruction Student Support Instructional Support Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 25-6 Summary of Special Education Fund by Function Transportation % Instruction Student Support Instructional Support Instruction 99% Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs /6/25 :5 AM Sumexpen.xlsx Page 5 of 3
Instruction Expenditures () % % 23-24 24-25 inc/ 25-26 inc/ Actual Actual dec Budget dec General 597,83 62,95 % 6,2 % Federal Funds 42,873 32,74-24% 33,844 3% Supplemental General 8,347 87,828 9% 99,56 3% At Risk (4yr Old) % % At Risk (K-2) 58,63 43,783-25% 47,26 8% Bilingual Education 22,427 9,563-57% 2,8 26% Virtual Education % % Capital Outlay 23,428 69%, 6% Driver Education 3,674 % 3,454-6% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 47,554 53,96 4% 69,9 % Cost of Living % % Vocational Education % % Gifts/Grants 3,324 5,844-8% 28,747 392% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 58,695 55, -6% 65, 8% Contingency Reserve % Text Book & Student Material,85 4,764-6% Activity Fund,57,74-4% Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL,62,676,2,26-5%,7,923 6% Enrollment (FTE)* 9.8 95.7 5% 95. -% Amount per Pupil,73,577 -%,273 7% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL,62,676,2,26-5%,7,923 6% Instruction Expenditures,8,,7,,6,,5,,4,,3,,2,,,,, 99, 98,,7,923,62,676,2,26 23-24 24-25 25-26 Instruction Expenditures 8, 6, 4, 2, 597,83 62,95 6,2 47,554 53,96 69,9 8,347 87,828 99,56 23-24 24-25 25-26 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. /6/25 :5 AM Sumexpen.xlsx Page 6 of 3
Student Support Expenditures (2) USD# 242 % % 23-24 24-25 inc/ 25-26 inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General 5, 4,98 % 5,85 6% At Risk (4yr Old) % % At Risk (K-2) % % 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,558,859 9% 2,5 34% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 6,569 6,84 2% 8,35 9% Enrollment (FTE)* 9.8 95.7 5% 95. -% Amount per Pupil 82 76-4% 93 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 6,569 6,84 2% 8,35 9% Student Support Expenditures 8,5 8,35 8, 7,5 7, 6,5 6,569 6,84 6, 5,5 23-24 24-25 25-26 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. /6/25 :5 AM Sumexpen.xlsx Page 7 of 3
Instructional Support Expenditures (22) % % 23-24 24-25 inc/ 25-26 inc/ Actual Actual dec Budget dec General % % Federal Funds 8,8 % 8,8 % Supplemental General 43 65 355% -% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 224 784 25% 536-32% 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 # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 367 9,56 2493% 8,67-9% Enrollment (FTE)* 9.8 95.7 5% 95. -% Amount per Pupil 4 99 236% 9-9% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 367 9,56 2493% 8,67-9% Instructional Support Expenditures, 9, 8, 7, 6, 5, 4, 3, 2,, 9,56 8,67 367 23-24 24-25 25-26 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. /6/25 :5 AM Sumexpen.xlsx Page 8 of 3
General Administration Expenditures (23) % % 23-24 24-25 inc/ 25-26 inc/ Actual Actual dec Budget dec General 8,43 76,95-5% 77,799 % Federal Funds % % Supplemental General 23,8 24,77 7% 25,5 3% At Risk (4yr Old) % % At Risk (K-2) % % 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 3,824 3,529-8% 4, 3% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 7,948 5,5-3% 7,299 2% Enrollment (FTE)* 9.8 95.7 5% 95. -% Amount per Pupil,89,99-8%,29 3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 7,948 5,5-3% 7,299 2% General Administration Expenditures 8, 7,5 7, 6,5 6, 5,5 5, 4,5 4, 3,5 7,948 7,299 5,5 23-24 24-25 25-26 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. /6/25 :5 AM Sumexpen.xlsx Page 9 of 3
School Administration Expenditures (24) % % 23-24 24-25 inc/ 25-26 inc/ Actual Actual dec Budget dec General 2,349,6 -% 2,57 % Federal Funds % % Supplemental General 5,446 % 5, -8% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay,78,93 %, 738% 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 5,39 6,459 22% 7,2 % Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 8,736 4,699 5% 24,357 8% Enrollment (FTE)* 9.8 95.7 5% 95. -% Amount per Pupil,98,99 %,39 9% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 8,736 4,699 5% 24,357 8% 25, School Administration Expenditures 24,357 2, 5, 4,699, 8,736 5,, 23-24 24-25 25-26 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. /6/25 :5 AM Sumexpen.xlsx Page of 3
Central Services Expenditures (25) % % 23-24 24-25 inc/ 25-26 inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 79 -% 94 % 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 & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 79 -% 94 % Enrollment (FTE)* 9.8 95.7 5% 95. -% Amount per Pupil 9 -% % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 79 -% 94 % Central Services Expenditures, 94 9 8 79 7 6 5 4 3 2 23-24 24-25 25-26 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. /6/25 :5 AM Sumexpen.xlsx Page of 3
Operations and Maintenance Expenditures (26) % % 23-24 24-25 inc/ 25-26 inc/ Actual Actual dec Budget dec General 68,63 -% % Federal Funds % % Supplemental General 5,55 88,32 7%,4 25% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 646 76,557 75% 5,43 38% Driver Training 89 % 52 7% Declining Enrollment % % Extraordinary School Program % % Food Service 499,37 8% 5,752 455% 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 4,79 4,624 % 5, 8% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 25,55 7,439 36% 227,95 33% Enrollment (FTE)* 9.8 95.7 5% 95. -% Amount per Pupil,382,78 29% 2,39 34% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 25,55 7,439 36% 227,95 33% Operations and Maintenance Expenditures 25, 227,95 2, 7,439 5, 25,55, 5, 23-24 24-25 25-26 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. /6/25 :5 AM Sumexpen.xlsx Page 2 of 3
Transportation Expenditures (27) % % 23-24 24-25 inc/ 25-26 inc/ Actual Actual dec Budget dec General 27,88 28, % 24,6-2% Federal Funds % % Supplemental General 33,39 9,372-42% 8, -7% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 76, 4,523-94% 87,4 833% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education,996,997 %,996 % 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 # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 39,267 54,3-6% 32,7 44% Enrollment (FTE)* 9.8 95.7 5% 95. -% Amount per Pupil,534 564-63%,39 46% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 39,267 54,3-6% 32,7 44% Transportation Expenditures 4, 2,, 39,267 32,7 8, 6, 54,3 4, 2, 23-24 24-25 25-26 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. /6/25 :5 AM Sumexpen.xlsx Page 3 of 3
Other Support Services Expenditures (29) % % 23-24 24-25 inc/ 25-26 inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 4,39 % -% 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 # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 4,39 % -% Enrollment (FTE)* 9.8 95.7 5% 95. -% Amount per Pupil 46 % -% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 4,39 % -% Other Support Services Expenditures 4,5 4, 3,5 3, 2,5 2,,5, 5 4,39 23-24 24-25 25-26 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. /6/25 :5 AM Sumexpen.xlsx Page 4 of 3
Food Services Expenditures (3) % % 23-24 24-25 inc/ 25-26 inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 88,259 7,29-2% 75,228 7% 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,934 2,47 24% 2,546 6% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 9,93 72,436-2% 77,774 7% Enrollment (FTE)* 9.8 95.7 5% 95. -% Amount per Pupil 993 757-24% 89 8% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 9,93 72,436-2% 77,774 7% Food Service Expenditures, 9, 8, 7, 6, 5, 4, 3, 2,, 9,93 77,774 72,436 23-24 24-25 25-26 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. /6/25 :5 AM Sumexpen.xlsx Page 5 of 3
Community Services Operations (33) % % 23-24 24-25 inc/ 25-26 inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % 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 # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* 9.8 95.7 5% 95. -% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Community Services Operations (33) 23-24 24-25 25-26 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. /6/25 :5 AM Sumexpen.xlsx Page 6 of 3
Capital Improvements Expenditures (4) % % 23-24 24-25 inc/ 25-26 inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 28,26 36,37 28% 45, 25% 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 # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 28,26 36,37 28% 45, 25% Enrollment (FTE)* 9.8 95.7 5% 95. -% Amount per Pupil 3 377 2% 474 26% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 28,26 36,37 28% 45, 25% 45, 4, 35, 3, 25, 2, 5,, 5, Capital Improvements (4) 45, 36,37 28,26 23-24 24-25 25-26 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. /6/25 :5 AM Sumexpen.xlsx Page 7 of 3
Debt Services Expenditures (5) % % 23-24 24-25 inc/ 25-26 inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % 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 # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* 9.8 95.7 5% 95. -% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Debt Services (5) 23-24 24-25 25-26 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. /6/25 :5 AM Sumexpen.xlsx Page 8 of 3
Transfers (52) % % 23-24 24-25 inc/ 25-26 inc/ Actual Actual dec Budget dec General 2,926 68,689 49% 237,97 4% Federal Funds % % Supplemental General 33,83 9,796-3% 83,5-9% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % XXXXXXXX % 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 # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 246,729 26,485 6% 32,47 23% Enrollment (FTE)* 9.8 95.7 5% 95. -% Amount per Pupil 2,77 2,722 % 3,383 24% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 246,729 26,485 6% 32,47 23% Transfers (52) 35, 32,47 3, 25, 2, 5,, 5, 246,729 26,485 23-24 24-25 25-26 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. /6/25 :5 AM Sumexpen.xlsx Page 9 of 3
Miscellaneous Information Unencumbered Cash Balance by Fund July, 23 July, 24 July, 25 General Federal Funds -5,436 377 2 Supplemental General 4,989 28,38 27,627 At Risk (4yr Old) At Risk (K-2) 8,382 8,825 6,26 Bilingual Education 5,78 2,844 5,8 Virtual Education Capital Outlay 226,889 85,84 88,44 Driver Training,,24 Declining Enrollment Extraordinary School Program Food Service 5,946 2,492 2,774 Professional Development 3,34 2,2,476 Parent Education Program Summer School Special Education 42,4 2,63 22,2 Cost of Living Vocational Education Gifts/Grants 23,34 27,84 28,747 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve,737,737,737 Text Book & Student Material 8,348,763,726 Activity Fund 78,46 746 Bond and Interest # Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 445,255 395,859 45,87 Enrollment (FTE)* 9.8 95.7 95. Amount per Pupil 4,94 4,36 4,377 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 445,255 395,859 45,87 Unencumbered Cash Balances by Fund 45, 4, 35, 3, 25, 2, 5,, 5, 445,255 395,859 45,87 July, 23 July, 24 July, 25 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. /6/25 :5 AM Sumexpen.xlsx Page 2 of 3
Reserve Funds Unencumbered Cash Balance USD# 242 July, 23 July, 24 July, 25 Special Reserve TOTAL OTHER Amount per Pupil $ $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July, 23 July, 24 July, 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. /6/25 :5 AM Sumexpen.xlsx Page 2 of 3
Enrollment Information 2-22 22-23 % 23-24 % 24-25 % 25-26 % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 99.5. % 9.8-9% 95.7 5% 95. -% Enrollment (FTE)** 99.5. % 9.8-9% 95.7 5% 95. -% Number of Students - Free Meals 28 33 8% 2-36% 22 5% 23 5% Number of Students - Reduced Meals 6 9-44% 8 % 2 7% 7-9% FTE Enrollment for Budget Authority. 98. 96. 94. 92. 9. 88. 86. 99.5. 95.7 95. 9.8 2-22 22-23 23-24 24-25 25-26. 99.5 Enrollment (FTE)** Used for Calculating "Amount per Pupil". 98. 96. 94. 92. 9. 88. 86. 95.7 95. 9.8 2-22 22-23 23-24 24-25 25-26 Low Income Students 35 33 3 28 25 2 5 6 9 2 8 22 2 23 7 Free Meals Reduced Meals 5 2-22 22-23 23-24 24-25 25-26 *FTE for state aid and budget authority purposes for general fund (excludes 4 yr old at-risk). ** Enrollment (FTE) includes the current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. /6/25 :5 AM Sumexpen.xlsx Page 22 of 3
Miscellaneous Information Mill Rates by Fund USD# 242 23-24 24-25 25-26 Actual Actual Budget General 2. 2. 2. Supplemental General 3.597 28.75 3.86 Adult Education... Capital Outlay 4.987 7.74 7. Declining Enrollment... Cost of Living... Special Liability... School Retirement... Extraordinary Growth Facilities... Bond and Interest #... Bond and Interest #2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD 55.584 55.824 58.86 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... 55.584 55.824 58.86 23-24 24-25 25-26 25-6 Miscellaneous Information Mill Rates by Fund (Total USD) Capital Outlay 2% Supplemental General 54% General 34% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond and Interest # Bond and Interest #2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note /6/25 :5 AM Sumexpen.xlsx Page 23 of 3
Other Information USD# 242 23-24 24-25 25-26 Actual Actual Budget Assessed Valuation $9,829,365 $9,94,978 $,48,68 Bonded Indebtedness $ $ $ $,5, $,, $,5, $,, $9,95, $9,9, $9,85, $9,8, $9,75, $9,7, $9,65, Assessed Valuation $,48,68 $9,94,978 $9,829,365 23-24 24-25 25-26 Bonded Indebtedness $ $ $ $ $ $ $ $ $ $ $ $ $ $ 23-24 24-25 25-26 /6/25 :5 AM Sumexpen.xlsx Page 24 of 3
USD 242 Sources of Revenue and Proposed Budget for 25-6 25-6 Estimated Sources of Revenue--25-6 Estimated Amount July, 25 State Federal Local July, 26 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General,43,663,43,663 Supplemental General 357,775 27,627 6,955 33,93 XXXXXXXX Adult Education xxxxxxxxxxxx At Risk (4yr Old) xxxxxxxxxxxx Adult Supplemental Education xxxxxxxxxxxx At Risk (K-2) 47,26 6,26 xxxxxxxxxxxx 4, Bilingual Education 2,8 5,8 xxxxxxxxxxxx 7, Virtual Education Capital Outlay 257,842 88,44 69,42 Driver Training 3,966,24 342 xxxxxxxxxxxx 2,5 Declining Enrollment XXXXXXXX Extraordinary School Program xxxxxxxxxxxx Food Service 8,98 2,774 58 2,856 xxxxxxxxxxxx 8, 8,832 Professional Development,476,476 xxxxxxxxxxxx Parent Education Program xxxxxxxxxxxx Summer School xxxxxxxxxxxx Special Education 7,97 22,2 xxxxxxxxxxxx 49,76 Vocational Education xxxxxxxxxxxx Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 28,747 28,747 Textbook & Student Materials Revolving,726 XXXXXXXX School Retirement xxxxxxxxxxxx Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 86,246 86,246 XXXXXXXXX Contingency Reserve,737 XXXXXXXXX Activity Funds 746 XXXXXXXXX Tuition Reimbursement Bond and Interest # Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note xxxxxxxxxxxx Coop Special Education Federal Funds 4,925 2 xxxxxxxxxxx 4,923 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 2,33,734 45,87,44,523 63,779 32,47 4,427 Less Transfers 32,47 TOTAL Budget Expenditures $,82,327 Sources of Revenue - - State, Federal, Local 23-24 24-25 25-26 State Revenues 896,63,4,85,44,523 Federal Revenues 66,27 59,758 63,779 Local Revenues* 668,68 54,722 4,427 Total Revenues,63,87,65,665,59,729 Revenues Per Pupil 7,96 6,883 5,892 Effective July, 24 (24-5 school year) KSA 72-643 states proceeds from the Ad Valorem taxes levied for the General Fund shall be remitted to the State Treasurer. Such remittance shall be redistributed as state general aid. *Excludes "Transfers" to avoid duplication of revenue.
,2,,, 8, 6, 4, 2, Summary of Total Expenditures by Function (All Funds) USD 242 - Weskan - Summary 8, 7, 6, 5, 4, 3, 2,, General and Supplemental General Fund Expenditures by Function Instruction Expenditures FTE Enrollment for Budget Authority,8,,7,,6,,5,,4,,3,,2,,,,, 99, 98, 23-24 24-25 25-26. 98. 96. 94. 92. 9. 88. 86. 2-22 22-23 23-24 24-25 25-26 35. 3. 25. 2. 5.. 5.. Mill Rates by Fund Average Salary Total USD Mill Rates Amount Per Pupil By Function (All Funds) 8. 7. 6. 5. 4. 3. 2, 8, 6, 4, 2,, 8, 6, 4, 2, 2... 23-24 24-25 25-26
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