Burlingame USD #454
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 #: 454 Introduction Burlingame USD #454 is a 1A size school district with an enrollment of 35 students, prekindergarten through twelfth grade. Burlingame is located 2 miles south of Topeka in Osage County. Our facilities are modern, including a 21 elementary and high school addition. Burlingame USD #454 is also host to Allen County Community College s outreach campus, which has an enrollment of over 11 students. Burlingame USD #454 s mission statement: To educate ALL students with knowledge, skills, and attitudes for success in life. Cheryl Dubois President Robert Kendall Vice-President Amy Thompson Darla Garrett Tanyea Bingham Cathy Fagan Kris Kline Board Members Key Staff Superintendent: Donald E. Blome Business Office Staff: Christi Droege, Board Clerk; Paula Lawless, Secretary Curriculum & Staff: Barbara Engler Other Key Contacts: Tammy Baird, Junior/Senior High School Principal; Tamara Buche, Elementary Principal Board of Education Superintendent Principals Maintenance Food Service Certified Staff Janitors Cooks/Servers Teacher Aides Athletics (Secondary) 1
The District s Accomplishments and Challenges Accomplishments: Graduation rate has improved this year and continued success is expected at the secondary level. Preliminary indications are our students scored very well on the state assessments. However, we will not know until the state releases the cut scores. Attendance rates continue to be around 95% or above at both the elementary and secondary levels. Challenges: Increasing expenses will be a challenge for us in the near future. While making an effort to competitively increase teacher s salaries, we will tighten the budget on several other areas. Our district has local option budget authority available, but we have elected not to use the full authority in order to maintain control of taxes. While enrollment was somewhat steady last year, forecast show declining enrollment in the future. 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. 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. 3
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 4
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 1,781,81 5% 1,94,325 54% 9% 2,323,69 54% 2% Student & al Support 184,69 5% 16,245 4% -13% 23,548 5% 27% General Administration 179,851 5% 129,177 4% -28% 145,4 3% 12% School Administration (Building) 21,221 6% 26,899 6% 3% 22,85 5% -2% Operations & Maintenance 339,888 1% 37,3 9% -1% 422,133 1% 37% Capital Improvements 128,572 4% 164,12 5% 28% 12, 3% -27% Debt Services 354,587 1% 334,911 9% -6% 345,661 8% 3% 358,971 1% 371,225 1% 3% 526,193 12% 42% Total Expenditures 3,529,5 1% 3,614,184 1% 2% 4,289,79 1% 19% Amount per Pupil $1,631 $11,19 4% $13,616 24% 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 2,5, Summary of Total Expenditures By Function (All Funds) 2,, 1,5, 24-25 25-26 26-27 1,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 26-27 Summary of Total Expenditures By Function (All Funds) Debt Services 8% Capital Improvements 3% Operations & Maintenance 1% School Administration (Building) 5% 12% 54% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services General Administration Student & al Support 3% 5% 1/9/26 11:21 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 1,173,984 54% 1,118,123 54% -5% 1,22,247 55% 8% Student & al Support 168,858 8% 141,82 7% -16% 124,95 6% -12% General Administration 172,679 8% 122,977 6% -29% 137,4 6% 11% School Administration (Building) 193,658 9% 198,186 1% 2% 192,85 9% -3% Operations & Maintenance 332,858 15% 299,425 14% -1% 311,633 14% 4% Capital Improvements % % % % % 14,55 6% 189,74 9% 35% 25,825 9% 9% Total Expenditures 2,182,542 1% 2,69,65 1% -5% 2,174,59 1% 5% Amount per Pupil $6,574 $6,31-4% $6,93 9% 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 1,4, 1,2, 1,, 8, 6, 24-25 25-26 26-27 4, 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 26-27 Summary of General Fund Expenditures by Function 9% Operations & Maintenance 14% School Administration (Building) 9% General Administration 6% Student & al Support 6% 56% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/9/26 11:21 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 58,924 1% 137,45 1% 133% 181,2 86% 32% Student & al Support % % % 3, 14% % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % % % % % % Total Expenditures 58,924 1% 137,45 1% 133% 211,2 1% 54% Amount per Pupil $177 $418 135% $67 6% 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 2, 18, 16, 14, 12, 1, 8, 6, 4, 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 24-25 25-26 26-27 26-27 Summary of Supplemental General Fund Expenditures by Function Student & al Support 14% 86% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/9/26 11:21 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 1,232,98 55% 1,255,168 57% 2% 1,383,447 58% 1% Student & al Support 168,858 8% 141,82 6% -16% 154,95 6% 9% General Administration 172,679 8% 122,977 6% -29% 137,4 6% 11% School Administration (Building) 193,658 9% 198,186 9% 2% 192,85 8% -3% Operations & Maintenance 332,858 15% 299,425 14% -1% 311,633 13% 4% Capital Improvements % % % % % 14,55 6% 189,74 9% 35% 25,825 9% 9% Total Expenditures 2,241,466 1% 2,26,65 1% -2% 2,385,79 1% 8% Amount per Pupil $6,751 $6,728 % $7,574 13% 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 1,6, 1,4, 1,2, 24-25 25-26 26-27 1,, 8, 6, 4, 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 26-27 Summary of General and Supplemental General Fund Expenditures by Function 9% Operations & Maintenance 13% School Administration (Building) 8% General Administration 6% Student & al Support 6% 58% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/9/26 11:21 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 339,732 9% 369,997 99% 9% 413,24 98% 12% Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % 39,321 1% 2,731 1% -93% 6,9 2% 153% Total Expenditures 379,53 1% 372,728 1% -2% 419,924 1% 13% Amount per Pupil $1,142 $1,136 % $1,333 17% 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 45, 4, 35, 3, 25, 2, 15, 24-25 25-26 26-27 1, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 26-27 Summary of Special Education Fund by Function 2% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 98% 1/9/26 11:21 AM Sumexpen.xls Page 5 of 19
Expenditures (1) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 1,173,984 1,118,123-5% 1,22,247 8% Federal Funds 68,757 62,473-9% 58,988-6% Supplemental General 58,924 137,45 133% 181,2 32% At Risk (4yr Old) 22, 21, -5% At Risk (K-12) 64,56 13,45 6% Bilingual Education % % Capital Outlay % 14, % Driver Education 6,97 9,46 36% 29,34 212% Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 339,732 369,997 9% 413,24 12% Vocational Education 85,11 1,79 19% 18,9 8% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 48,486 55,931 15% 65,586 17% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,781,81 1,94,325 9% 2,323,69 2% Enrollment (FTE)* 332. 328. -1% 315. -4% Amount per Pupil 5,367 5,916 1% 7,377 25% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,781,81 1,94,325 9% 2,323,69 2% 2,5, Expenditures 2,, 1,5, 1,, 5, 24-25 25-26 26-27 Expenditures 1,4, 1,2, 1,, 8, 6, 4, 2, 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 11:21 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 168,858 141,82-16% 124,95-12% Federal Funds % % Supplemental General % 3, % At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development 7,352 11,462 56% 38,848 239% Parent Education Program 3,1 2,6-16% 3,75 44% Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 5,299 4,363-18% 6, 38% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 184,69 16,245-13% 23,548 27% Enrollment (FTE)* 332. 328. -1% 315. -4% Amount per Pupil 556 489-12% 646 32% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 184,69 16,245-13% 23,548 27% Amount per Pupil $556 $489-12% $646 32% Student and al Support Expenditures 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 11:21 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 172,679 122,977-29% 137,4 11% 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 Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 7,172 6,2-14% 8, 29% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 179,851 129,177-28% 145,4 12% Enrollment (FTE)* 332. 328. -1% 315. -4% Amount per Pupil 542 394-27% 46 17% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 179,851 129,177-28% 145,4 12% 2, 18, 16, 14, 12, 1, 8, 6, 4, 2, General Administration Expenditures 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 11:21 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 193,658 198,186 2% 192,85-3% 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 Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 7,563 8,713 15% 1, 15% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 21,221 26,899 3% 22,85-2% Enrollment (FTE)* 332. 328. -1% 315. -4% Amount per Pupil 66 631 4% 644 2% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 21,221 26,899 3% 22,85-2% School Administration Expenditures 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 11:21 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 332,858 299,425-1% 311,633 4% Federal Funds % % Supplemental General % % At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay % 1, % Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service 2,38 2,651 15% 3,5 32% 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 4,722 5,224 11% 7, 34% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 339,888 37,3-1% 422,133 37% Enrollment (FTE)* 332. 328. -1% 315. -4% Amount per Pupil 1,24 937-8% 1,34 43% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 339,888 37,3-1% 422,133 37% 45, Operations and Maintenance 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 11:21 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 14,55 189,74 35% 25,825 9% Federal Funds % % Supplemental General % % At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay % 1, % Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service 176,679 174,656-1% 26,968 19% Professional Development % % Parent Education Program % % Summer School % % Special Education 39,321 2,731-93% 6,9 153% Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 2,466 4,764 93% 6,5 36% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 358,971 371,225 3% 526,193 42% Enrollment (FTE)* 332. 328. -1% 315. -4% Amount per Pupil 1,81 1,132 5% 1,67 48% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 358,971 371,225 3% 526,193 42% 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 11:21 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 128,572 164,12 28% 12, -27% 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 128,572 164,12 28% 12, -27% Enrollment (FTE)* 332. 328. -1% 315. -4% Amount per Pupil 387 5 29% 381-24% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 128,572 164,12 28% 12, -27% Capital Improvements (4) 18, 16, 14, 12, 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 11:21 AM Sumexpen.xls Page 12 of 19
Debt Services Expenditures (51) % % 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 77,66 79,873 4% 73, -9% 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 #1 277,521 255,38-8% 272,661 7% Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 354,587 334,911-6% 345,661 3% Enrollment (FTE)* 332. 328. -1% 315. -4% Amount per Pupil 1,68 1,21-4% 1,97 7% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 354,587 334,911-6% 345,661 3% Debt Services (51) 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 11:21 AM Sumexpen.xls Page 13 of 19
Transfers (52) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 318,364 497,792 56% 444,871-11% Federal Funds % % Supplemental General 271,323 222,955-18% 248,8 12% 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 589,687 72,747 22% 693,671-4% Enrollment (FTE)* 332. 328. -1% 315. -4% Amount per Pupil 1,776 2,197 24% 2,22 % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 589,687 72,747 22% 693,671-4% Transfers (52) 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 11:21 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 Supplemental General 4,712 At Risk (4yr Old) At Risk (K-12) Bilingual Education Capital Outlay 65,74 585,244 586,722 Driver Training 16,67 18,69 22,33 Declining Enrollment Extraordinary School Program Food Service 31,569 35,782 33,141 Professional Development 25,217 37,865 37,123 Parent Education Program Summer School Special Education 227,28 257,28 27,495 Vocational Education Gifts/Grants 5 1,89 1,391 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 91,424 91,424 Text Book & Student Material Bond & Interest 1 262,891 34,752 382,261 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 1,34,77 1,331,874 1,338,148 Enrollment (FTE)* 332. 328. 315. Amount per Pupil 3,93 4,61 4,248 Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL 1,34,77 1,331,874 1,338,148 Unencumbered Cash Balances by Fund 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, 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 11:21 AM Sumexpen.xls Page 15 of 19
Reserve Funds Unencumbered Cash Balance 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 11:21 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)* 331.6 35. 6% 332. -5% 328. -1% 315. -4% Enrollment (FTE)** 331.6 35. 6% 332. -5% 328. -1% 315. -4% Number of Students - Free Meals 81 83 2% 7-16% 75 7% 74-1% Number of Students - Reduced Meals 43 41-5% 46 12% 31-33% 4 29% 4. Enrollment (FTE)* for Budget Authority 35. 3. 25. 2. 15. 1. 5.. 22-23 23-24 24-25 25-26 26-27 Enrollment (FTE)** Used for Calculating "Amount Per Pupil" 36. 35. 34. 33. 32. 31. 3. 29. 22-23 23-24 24-25 25-26 26-27 Low Income Students 9 8 7 6 5 4 3 2 1 22-23 23-24 24-25 25-26 26-27 Free Meals Reduced Meals *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 11:21 AM Sumexpen.xls Page 17 of 19
Miscellaneous Information Mill Rates by Fund 24-25 25-26 26-27 Actual Actual Budget General 2. 2. 2. Supplemental General 12.4 12.68 14.821 Adult Education... Capital Outlay... Declining Enrollment.. Special Liability... School Retirement... Extraordinary Growth Facilities... Bond & Interest 1 16.857 15.847 13.46 Bond & Interest 2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD 48.861 47.915 47.867 Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission 2.1 1.999 2.3 Recreation Commission Employee Benefit... TOTAL OTHER 2.1 1.999 2.3 Total USD Mill Rates 6. 5. 4. 3. 2. 1.. 24-25 25-26 26-27 26-27 Miscellaneous Information Mill Rates by Fund (Total USD) Bond & Interest 1 27% Supplemental General 31% General 42% 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 11:21 AM Sumexpen.xls Page 18 of 19
Other Information 24-25 25-26 26-27 Actual Actual Budget Assessed Valuation $1,755,393 $1,977,186 $11,324,863 Bonded Indebtedness $3,438,852 $3,251,224 $3,48,11 Assessed Valuation $12,, $1,, $8,, $6,, $4,, $2,, $ 24-25 25-26 26-27 Bonded Indebtedness $4,, $3,5, $3,, $2,5, $2,, $1,5, $1,, $5, $ 24-25 25-26 26-27 1/9/26 11:21 AM Sumexpen.xls Page 19 of 19