Budget General Information (Characteristics of District) Supplemental Information for Tables in Summary of Expenditures

CENTRE USD #397

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

213-14 Budget General Information Centre USD 397 Introduction Centre USD 397 consists of 4 square miles nestled on the western fringe of the Flint Hills of Kansas. A K-12 attendance center is located on a 25-acre tract in the countryside two miles north of Lincolnville. Most of the district patrons are involved in farming and ranching or services that are related to the agricultural business community. More than 95% of the students reside over 2.5 miles from the school and utilize district bus service. An extensive transportation system is required since the majority of students reside on farmsteads that surround the six communities that make up Centre: Lincolnville, Lost Springs, Burdick, Ramona, Pilsen and Tampa that are located in Marion, Morris, Dickinson and Chase counties. The district s patrons are hard-working and support their local school through attendance and participation in school and community-sponsored events. Great pride is taken in the collaborative relationship that has developed during the past 5+ years and remains on-going among the six communities and the school. Our school is a place where students come to learn and instructors can teach in a favorable learning environment. Board Members Mark Heiser, President 3365 Pawnee Road, Ramona KS 67475 Steve Jirak, Vice President 1854 34 th Street, Ramona KS 67475 Rick Basore 543 Main, Burdick KS 66838 Jeff Bina 1915 275 th Street, Marion KS 66861 Terry Deines 213 35 th Street, Ramona KS 67475 Amber Peterson PO Box 63, Tampa KS 67483 Clay Simons PO Box 114, Lincolnville, KS 66858 Key Staff Superintendent: Business Office Staff: Curriculum & Instruction Staff: Brian Smith Traci Alt, Board Clerk Francie Mueller, Treasurer / Purchasing Agent Brian Smith 1

The District s Accomplishments and Challenges Accomplishments: Sustain a positive, safe and healthy learning environment Exceed Annual Yearly Progress (AYP) in district, building and all subgroups Meet requirements for No Child Left Behind (NCLB) under the guidelines of AYP in all subject areas in all grade levels Achieve above state and national averages on student achievement tests Attain Standard of Excellence in all tested subject areas Receive state and national awards in FFA, FBLA, Forensics and Music Maintain low pupil-teacher ratio Maintain excellent attendance and graduation rates Incorporate a multi-tiered system of support for students Provide staff development in research-based best practices Partner with community for educational excellence Provide strong athletic and other extracurricular programs Promote technology integration in all curricular areas One-to-one Apple laptop program for grades 7-12 One-to-one Apple ipads for grades 3-6 One-to-one Apple ipod Touches for grades K-2 Implementation of a virtual school program to enable student in our rural setting access to a broad spectrum of course choices Character Education National Award winner for Promising Practices in 212 21 Kansas Green School of the Year Challenges: Declining enrollment Rising costs in day-to-day district operations Rising costs of health care Funding to maintain a competitive salary to attract and retain highly qualified staff 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 pre-school 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 Advanced Science Courses Graduates Passing Advanced 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 2,149,515 58% 2,177,525 58% 1% 2,722,877 58% 25% Student Support Services 77,13 2% 61,157 2% -21% 8,17 2% 31% Instructional Support Services 123,558 3% 127,713 3% 3% 16,262 3% 25% General Administration 143,831 4% 191,477 5% 33% 213,25 5% 11% School Administration (Building) 152,823 4% 188,77 5% 23% 222,5 5% 18% Operations & Maintenance 422,919 11% 414,567 11% -2% 55,695 12% 33% Transportation 285,299 8% 222,527 6% -22% 321,55 7% 44% Food Services 178,274 5% 161,28 4% -1% 218, 5% 35% Capital Improvements 61,122 2% 69,956 2% 14% 5, 1% -29% Debt Services 7,964 2% 76,281 2% 7% 75,488 2% -1% Other Costs 61,821 2% 64,86 2% 5% 63,2 1% -3% Total Expenditures* 3,727,139 1% 3,755,168 1% 1% 4,677,992 1% 25% Amount per Pupil $1,946 $11,294 3% $13,328 18% Current Expenditures** 3,496,99 1% 3,495,99 1% % 4,372,54 1% 25% Amount per Pupil $1,27 $1,514 2% $12,457 18% Percent of Expenditures Instruction*** (Total Expenditures) 2,12,151 56% 2,148,888 57% 1% 2,687,877 57% % Instruction*** (Current Expenditures) 2,12,151 6% 2,148,888 61% 1% 2,687,877 61% % * 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 3,, 2,722,877 2,5, 2,, 1,5, Summary of Total Expenditures by Function (All Funds) 1,, 5, 8,17 16,262 213,25 222,5 55,695 321,55 218, 5, 75,488 63,2 211-212 212-213 213-214 Operations & Maintenance 12% General Administration 4% Food Services 5% School Administration (Building) 5% 213-14 Summary of Total Expenditures by Function Capital Improvements 1% Transportation 7% Instructional Support 3% Student Support Services 2% Debt Services 2% Other Costs 1% Instruction 58% 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 9:33 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 86,231 47% 824,668 48% 2% 862, 47% 5% Student Support 68,258 4% 57,98 3% -15% 65,25 4% 13% Instructional Support 53,165 3% 74,699 4% 41% 92, 5% 23% General Administration 132,319 8% 177,599 1% 34% 189,75 1% 7% School Administration (Building) 128,643 7% 117,64 7% -9% 126, 7% 7% Operations & Maintenance 31,182 18% 259,354 15% -14% 263,85 14% 2% Transportation 176,797 1% 141,33 8% -2% 19,8 1% 35% Capital Improvements % % % % % Other Costs 53,533 3% 58,347 3% 9% 54,7 3% -6% Total Expenditures 1,72,128 1% 1,711,554 1% % 1,844,35 1% 8% Amount per Pupil $5,52 $5,148 2% $5,255 2% The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. 9, 8, 7, 6, 5, 862, Summary of General Fund Expenditures 4, 3, 2, 1, 65,25 92, 189,75 126, 263,85 19,8 54,7 211-212 212-213 213-214 213-14 Summary of General Fund Expenditures by Function Transportation 1% Operations & Maintenance 14% School Administration (Building) 7% General Administration 1% Instructional Support 5% Other Costs 3% Instruction 47% Student Support 4% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/16/213 9:33 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 79,464 32% 1,258 45% 26% 15,5 38% 5% Student Support % % % % % Instructional Support 17,63 7% 2,513 1% -85% 1,155 3% 34% General Administration 1,363 1% 1,392 1% 2% 1,5 % 8% School Administration (Building) 5,444 2% 4,915 2% -1% 5,5 1% 12% Operations & Maintenance 64,996 27% 112,213 5% 73% 224,345 57% 1% Transportation 75,179 31% % -1% % % Capital Improvements % % % % % Other Costs 1,161 % 1,36 1% 12% 3, 1% 13% Total Expenditures 244,67 1% 222,597 1% -9% 395, 1% 77% Amount per Pupil $719 $669-7% $1,125 68% 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 25, 224,345 2, 15, 15,5 211-212 1, 212-213 213-214 5, 1,155 1,5 5,5 3, 213-14 Summary of Supplemental General Fund Expenditures by Function Other Costs 1% Operations & Maintenance 57% Instruction 38% Instructional Support School 3% Administratio n (Building) 1% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/16/213 9:33 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 885,695 45% 924,926 48% 4% 1,12,5 45% 9% Student Support 68,258 3% 57,98 3% -15% 65,25 3% 13% Instructional Support 7,228 4% 77,212 4% 1% 12,155 5% 32% General Administration 133,682 7% 178,991 9% 34% 191,25 9% 7% School Administration (Building) 134,87 7% 122,519 6% -9% 131,5 6% 7% Operations & Maintenance 366,178 19% 371,567 19% 1% 488,195 22% 31% Transportation 251,976 13% 141,33 7% -44% 19,8 9% 35% Capital Improvements % % % % % Other Costs 54,694 3% 59,653 3% 9% 57,7 3% -3% Total Expenditures 1,964,798 1% 1,934,151 1% -2% 2,239,35 1% 16% Amount per Pupil $5,77 $5,817 1% $6,38 1% The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-13 and adds together the 'General Fund' and 'Supplemental General Fund' line items. Summary of General and Supplemental General Fund Expenditures by Function 1,2, 1,, 1,12,5 8, 6, 488,195 4, 2, 65,25 12,155 191,25 131,5 19,8 57,7 211-212 212-213 213-214 213-14 Summary of General and Supplemental General Fund Expenditures by Function Transportation 8% Other Costs 3% Instruction Operations & Maintenance 22% Instruction 45% Student Support Instructional Support General Administration School Administration (Building) 6% General Administration 8% Instructional Support 5% Student Support 3% School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/16/213 9:33 AM Sumexpen.xlsx Page 4 of 24

23,963 26,888 44,25 456,79 471,684 682,5 USD# 397 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 456,79 95% 471,684 95% 3% 682,5 94% 45% Student Support % % % % % Instructional Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Transportation 23,963 5% 26,888 5% 12% 44,25 6% 65% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 48,672 1% 498,572 1% 4% 726,75 1% 46% Amount per Pupil $1,412 $1,499 6% $2,71 38% The Summary of Special Education Fund Expenditures chart information comes from pages 6-13 and only uses the 'Special Education Fund' line items. (Total expenditures excludes Special Ed Coop Fund because it would include expenditures for all schools participating in the Coop.) Summary of Special Education Fund Expenditures by Function 7, 6, 5, 4, 3, 2, 211-212 212-213 213-214 1, 213-14 Summary of Special Education Fund by Function Transportation 6% Instruction Student Support Instructional Support Instruction 94% General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/16/213 9:33 AM Sumexpen.xlsx Page 5 of 24

Instruction Expenditures (1) % % 211-212 212-213 inc/ 213-214 inc/ Actual Actual dec Budget dec General 86,231 824,668 2% 862, 5% Federal Funds 69,876 66,269-5% 43,19-35% Supplemental General 79,464 1,258 26% 15,5 5% At Risk (4yr Old) % % At Risk (K-12) 169,376 159,321-6% 165,1 4% Bilingual Education % % Virtual Education 249,663 269,274 8% 56,5 88% Capital Outlay 47,364 28,637-4% 35, 22% Driver Education 2,988 2,629-12% 8,25 214% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 7,234-1% % Special Education 456,79 471,684 3% 682,5 45% Cost of Living % % Vocational Education 137,83 136,861-1% 157,25 15% Gifts/Grants 3,574 5,435 52% 668-88% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 94,39 86,977-8% 112, 29% Contingency Reserve % Text Book & Student Material % Activity Fund 25,167 25,512 1% -1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,149,515 2,177,525 1% 2,722,877 25% Enrollment (FTE)* 34.5 332.5-2% 351. 6% Amount per Pupil 6,313 6,549 4% 7,757 18% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,149,515 2,177,525 1% 2,722,877 25% Instruction Expenditures 3,, 2,5, 2,, 1,5, 1,, 5, 2,149,515 2,177,525 2,722,877 211-212 212-213 213-214 Instruction Expenditures 1,, 8, 6, 4, 2, 86,231 824,668 862, 682,5 456,79 471,684 79,464 1,258 15,5 211-212 212-213 213-214 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 9:33 AM Sumexpen.xlsx Page 6 of 24

Student Support Expenditures (21) USD# 397 % % 211-212 212-213 inc/ 213-214 inc/ Actual Actual dec Budget dec General 68,258 57,98-15% 65,25 13% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education 3,256-1% 5,5 % Capital Outlay 15-1% 5, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 5,349 3,177-41% 4,42 39% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 77,13 61,157-21% 8,17 31% Enrollment (FTE)* 34.5 332.5-2% 351. 6% Amount per Pupil 226 184-19% 228 24% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 77,13 61,157-21% 8,17 31% Amount per Pupil $313 $265-15% $341 29% Student Support Expenditures 9, 8, 7, 6, 5, 4, 3, 2, 1, 77,13 8,17 61,157 211-212 212-213 213-214 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 9:33 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 53,165 74,699 41% 92, 23% Federal Funds 1,764 11,66 3% 1,827-2% Supplemental General 17,63 2,513-85% 1,155 34% 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 32,367 34,555 7% 42,25 22% 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 6,467 3,623-44% 5,255 45% Contingency Reserve % Text Book & Student Material 3,732 1,257-66% Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 123,558 127,713 3% 16,262 25% Enrollment (FTE)* 34.5 332.5-2% 351. 6% Amount per Pupil 363 384 6% 457 19% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 123,558 127,713 3% 16,262 25% Amount per Pupil $363 $384 6% $457 19% Instructional Support Expenditures 18, 16, 14, 12, 1, 8, 6, 4, 2, 123,558 127,713 16,262 211-212 212-213 213-214 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 9:33 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 132,319 177,599 34% 189,75 7% Federal Funds % % Supplemental General 1,363 1,392 2% 1,5 8% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 1,3 % 1, 669% 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 1,149 11,186 1% 12, 7% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 143,831 191,477 33% 213,25 11% Enrollment (FTE)* 34.5 332.5-2% 351. 6% Amount per Pupil 422 576 36% 68 6% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 143,831 191,477 33% 213,25 11% General Administration Expenditures 25, 2, 191,477 213,25 15, 143,831 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 9:33 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 128,643 117,64-9% 126, 7% Federal Funds % % Supplemental General 5,444 4,915-1% 5,5 12% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education 51,764 % 75, 45% Capital Outlay 3,356 3,422 2% 5, 46% 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 15,38 1,372-33% 11, 6% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 152,823 188,77 23% 222,5 18% Enrollment (FTE)* 34.5 332.5-2% 351. 6% Amount per Pupil 449 566 26% 634 12% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 152,823 188,77 23% 222,5 18% School Administration Expenditures 25, 222,5 2, 15, 152,823 188,77 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 9:33 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 31,182 259,354-14% 263,85 2% Federal Funds % % Supplemental General 64,996 112,213 73% 224,345 1% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 47,193 33,322-29% 5, 5% Driver Training 62 656 9% 1,95 197% Declining Enrollment % % Extraordinary School Program % % Food Service 7,353 9, 22% 1,5 17% 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 1,593 22-99% 5 127% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 422,919 414,567-2% 55,695 33% Enrollment (FTE)* 34.5 332.5-2% 351. 6% Amount per Pupil 1,242 1,247 % 1,569 26% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 422,919 414,567-2% 55,695 33% Operations and Maintenance Expenditures 6, 55,695 5, 422,919 414,567 4, 3, 2, 1, 211-212 212-213 213-214 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/16/213 9:33 AM Sumexpen.xlsx Page 11 of 24

Transportation Expenditures (27) % % 211-212 212-213 inc/ 213-214 inc/ Actual Actual dec Budget dec General 176,797 141,33-2% 19,8 35% Federal Funds % % Supplemental General 75,179-1% % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 46,26 % 75, 62% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 23,963 26,888 12% 44,25 65% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 9,36 8,76-14% 11,5 42% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 285,299 222,527-22% 321,55 44% Enrollment (FTE)* 34.5 332.5-2% 351. 6% Amount per Pupil 838 669-2% 916 37% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 285,299 222,527-22% 321,55 44% Transportation Expenditures 35, 3, 285,299 321,55 25, 222,527 2, 15, 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 9:33 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 172,62 156,156-1% 211,5 35% 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 5,672 4,872-14% 6,5 33% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 178,274 161,28-1% 218, 35% Enrollment (FTE)* 34.5 332.5-2% 351. 6% Amount per Pupil 524 484-8% 621 28% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 178,274 161,28-1% 218, 35% Food Service Expenditures 25, 218, 2, 15, 178,274 161,28 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 9:33 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 53,533 58,347 9% 54,7-6% Federal Funds % % Supplemental General 1,161 1,36 12% 3, 13% 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 7,127 5,27-27% 5,5 6% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 61,821 64,86 5% 63,2-3% Enrollment (FTE)* 34.5 332.5-2% 351. 6% Amount per Pupil 182 195 7% 18-8% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 61,821 64,86 5% 63,2-3% Other Costs 65, 64,5 64, 63,5 63, 62,5 62, 61,5 61, 6,5 6, 64,86 63,2 61,821 211-212 212-213 213-214 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 9:33 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 61,122 69,956 14% 5, -29% 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 61,122 69,956 14% 5, -29% Enrollment (FTE)* 34.5 332.5-2% 351. 6% Amount per Pupil 18 21 17% 142-32% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 61,122 69,956 14% 5, -29% Capital Improvements (4) 7, 6, 5, 4, 3, 2, 1, 61,122 69,956 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 9:33 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 % % 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 7,964 76,281 7% 75,488-1% Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 7,964 76,281 7% 75,488-1% Enrollment (FTE)* 34.5 332.5-2% 351. 6% Amount per Pupil 28 229 1% 215-6% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 7,964 76,281 7% 75,488-1% Deb Services (51) 77, 76, 75, 74, 73, 72, 71, 7, 69, 68, 76,281 75,488 7,964 211-212 212-213 213-214 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 9:33 AM Sumexpen.xlsx Page 16 of 24

Transfers (52) % % 211-212 212-213 inc/ 213-214 inc/ Actual Actual dec Budget dec General 831,75 912,754 1% 1,146,63 26% Federal Funds % % Supplemental General 277,33 377,43 36% 26, -31% 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 1,19,8 1,29,157 16% 1,46,63 9% Enrollment (FTE)* 34.5 332.5-2% 351. 6% Amount per Pupil 3,257 3,88 19% 4,7 3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,19,8 1,29,157 16% 1,46,63 9% Transfers (52) 1,6, 1,4, 1,2, 1,19,8 1,29,157 1,46,63 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 9:33 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 Supplemental General 23,211 23,81 3,994 At Risk (4yr Old) At Risk (K-12) 15, 15, 32,679 Bilingual Education Virtual Education 78,647 91,765 112,743 Capital Outlay 424,87 355,522 269,28 Driver Training 12,6 11,88 12,62 Declining Enrollment Extraordinary School Program Food Service 48,489 48,984 49,246 Professional Development 43,683 41,316 46,761 Parent Education Program Summer School 7,234 Special Education 218,347 224,24 289,263 Cost of Living Vocational Education 3, 3, 33,139 Gifts/Grants 1,942 2,883 668 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 181,969 181,969 181,969 Text Book & Student Material 47,4 54,63 6,75 Activity Fund 4,991 4,176 1,537 Bond and Interest #1 25,287 214,918 235,983 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 1,342,671 1,3,31 1,356,777 Enrollment (FTE)* 34.5 332.5 351. Amount per Pupil 3,943 3,911 3,865 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 1,342,671 1,3,31 1,356,777 Unencumbered Cash Balances by Fund 1,4, 1,342,671 1,3,31 1,356,777 1,2, 1,, 8, 6, 4, 2, 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 9:33 AM Sumexpen.xlsx Page 18 of 24

Reserve Funds Unencumbered Cash Balance USD# 397 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 9:33 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)* 244. 243.5 % 246. 1% 23.5-6% 235. 2% Enrollment (FTE)** 249.5 274.5 1% 34.5 24% 332.5-2% 351. 6% Number of Students - Free Meals 8 82 3% 89 9% 62-3% 7 13% Number of Students - Reduced Meals 4 42 5% 42 % 59 4% 53-1% FTE Enrollment for Budget Authority 25. 245. 244. 243.5 246. 24. 235. 23. 225. 23.5 235. 22. 29-21 21-211 211-212 212-213 213-214 Enrollment (FTE)** Used for Calculating "Amount per Pupil" 4. 35. 3. 25. 2. 15. 1. 5.. 34.5 332.5 351. 274.5 249.5 29-21 21-211 211-212 212-213 213-214 9 8 7 6 5 4 3 2 1 Low Income Students 89 8 82 7 62 59 53 4 42 42 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 9:33 AM Sumexpen.xlsx Page 2 of 24

Miscellaneous Information Mill Rates by Fund USD# 397 211-212 212-213 213-214 Actual Actual Budget General 2. 2. 2. Supplemental General 18.141 17.852 19.179 Adult Education... Capital Outlay 3.997 4. 4. Declining Enrollment... Cost of Living... Special Liability... School Retirement... Extraordinary Growth Facilities... Bond and Interest #1 3.334 3.473 3.243 Bond and Interest #2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD 45.472 45.325 46.422 Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission... Rec Comm Employee Bnfts... TOTAL OTHER... Total USD Mill Rates 8. 7. 6. 5. 4. 3. 2. 1.. 45.472 45.325 46.422 211-212 212-213 213-214 213-14 Miscellaneous Information Mill Rates by Fund (Total USD) Capital Outlay 9% Bond and Interest #1 7% Supplemental General 41% General 43% 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 9:33 AM Sumexpen.xlsx Page 21 of 24

Other Information USD# 397 211-212 212-213 213-214 Actual Actual Budget Assessed Valuation $19,966,281 $21,44,749 $22,143,176 Bonded Indebtedness $545, $485, $42, Assessed Valuation $22,5, $22,, $21,5, $21,, $2,5, $2,, $19,5, $19,, $18,5, $22,143,176 $21,44,749 $19,966,281 211-212 212-213 213-214 Bonded Indebtedness $6, $5, $545, $485, $42, $4, $3, $2, $1, $ 211-212 212-213 213-214 9/16/213 9:33 AM Sumexpen.xlsx Page 22 of 24

USD 397 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 2,99,953 2,66,86 384,867 XXXXXXXX Supplemental General 655, 3,994 21,397 422,69 XXXXXXXX Adult Education At Risk (4yr Old) Adult Supplemental Education At Risk (K-12) 165,1 32,679 142,5 1,79 Bilingual Education Virtual Education 587, 112,743 492,257 18, Capital Outlay 23, 269,28 9,729 129,757 Driver Training 1,2 12,62 2,3 4,162 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 222, 49,246 1,33 74,822 1,5 5, 57,779 12,677 Professional Development 42,25 46,761 5, 9,736 Parent Education Program Summer School Special Education 726,75 289,263 586,846 149,359 Vocational Education 157,25 33,139 13, 5,889 Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 668 668 Textbook & Student Materials Revolving 6,75 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 168,225 168,225 XXXXXXXXX Contingency Reserve 181,969 XXXXXXXXX Activity Funds 1,537 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 75,488 235,983 17,34 74,4 251,839 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 53,936 xxxxxxxxxxx 53,936 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 6,84,595 1,356,777 2,996,678 128,758 1,5 1,46,63 1,29,988 591,498 Less Transfers 1,46,63 TOTAL Budget Expenditures $4,677,992 Sources of Revenue - - State, Federal, Local 211-212 212-213 213-214 State Revenues 2,497,65 2,588,575 2,996,678 Federal Revenues 165,628 155,84 128,758 Local Revenues 2,13,571 2,357,386 2,438,91 Total Revenues 4,793,849 5,11,81 5,563,527 Revenues Per Pupil 14,79 15,344 15,851

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