USD 237 - SMITH CENTER
Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary of Expenditures (Sumexpen.xlsx) i
. 24-5 Budget General Information USD #: _237 Introduction Smith Center, USD 237 students are receiving a high quality education as evidenced through district attendance, graduation rate, test scores, and activity accomplishments. USD 237 District Mission Statement Unified School District #237 exists to insure quality and equitable learning experiences, and that students master or exceed defined educational outcomes which include emphasis on self-discipline, social responsibility, and appreciation for life-long learning. Board Members Theron Haresnape Board President tlhare@ruraltel.net Shane McCall Board Vice-President smccall@thepeoplesbank.net Robert (Bob) Dietz Member bobdietz@landmarkimp.com Roger Fricker Member frickerangus@ruraltel.net Linton Haresnape Member jlhranch@ruraltel.net Steve Overmiller Member sroverm@smithcenter.net Kenton Weltmer Member kweltmer@ruraltel.net Key Staff Superintendent: Ron Meitler Jr.-Sr. High School Principal: Greg Koelsch Smith Center Elementary Principal: Michelle Stamm Curriculum & Instruction Directors: Greg Koelsch and Michelle Stamm Board Clerk: Barbara Wilson Board Treasurer: Linda Robinson School Board Attorney: Michael Shannon McDowell Computer Tech Coordinator: Greg Hobelmann School Counselor: Kelli Schmidt Sr. High Athletic Director: Greg Hobelmann Jr. High Athletic Director: Greg Koelsch School Health Nurse: Alana Respess Custodial/Maintenance Director: A. J. Kuhlmann Food Service Director: Sharon Kattenberg Transportation Director: Steve McNary
The District s Accomplishments and Challenges USD 237 uses the slogan Together-We Are Champions because we believe it takes everyone working together as a team to be successful. The strength of Smith Center School district lies in the quality of staff. Those That Can Do; Those that Can Do More Are Team Members of Smith Center Schools. This is the theme for the staff again this year emphasizing how much more is being asked of everyone this year. USD 237 has made some remarkable improvements in the past few years. We ve improved our facilities, we ve improved test scores and we ve tried to retain an excellent staff. USD 237 students do very well in academic test scores and also do very well in Athletics, Forensics, Music, Drama, Scholar s Bowl, FCCLA Star Events, and FFA Judging Events. We will continue to strive to improve in these areas even in the trying times that we are experiencing. The district s goal is to survive! What does the future hold for Smith Center? Our goals for the future including improving student achievement, attracting and retaining quality staff, providing a safe school and work environment, and being the best school district in the area. Another one of our goals is to be financially sound. With the budget cuts we have already experienced, and with the cuts we will have in the future, as well as impacts of the Affordable Care Act, these goals become harder and harder to accomplish. Some of our budget problem is due to declining enrollment, but most of it is due to the state budget cuts we have received in the past several years. The good news is that we will still provide a quality education for our students. The busses will run, the utility bills will get paid, we will still have books, computers, ipads, and we will still have ballgames, plays, and music programs to attend. We will still be a stable, sound school district. We will get through these difficult budget times, but we will be different than we are today. Our staff will be smaller and class sizes will be larger. Some projects and purchases will be delayed. But, eventually, we will make the necessary adjustments and will still be one of the best school districts in the area. WE WILL NOT ONLY SURVIVE, BUT WE WILL REMAIN BEING AN EXCELLENT SCHOOL DISTRICT! GO REDMEN AND LADY RED 2
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 3
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. KSDE Website Information Available K-2 Statistics (Building, District or State Totals) http://svapp5586.ksde.org/k2/k2.aspx Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications 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 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 4
Summary of Total Expenditures By Function (All Funds) % % % % % 22-23 of 23-24 of inc/ 24-25 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 3,25,33 6% 3,278,73 6% 5% 3,352,637 59% 2% Student Support Services 52,587 % 55,333 % 5% 62,477 % 3% Instructional Support Services 4,753 3% 63,99 3% 6% 74,83 3% 7% Administration & Support 494,69 9% 52,768 9% 4% 496,26 9% -3% Operations & Maintenance 592,22 % 63, 2% 7% 639,54 % % Transportation 323,434 6% 39,33 6% -4% 342,99 6% % Food Services 292,35 6% 28,76 5% -4% 34,64 6% 2% Capital Improvements 4,68 2% 23,646 2% 8%, 2% -% Debt Services 7,85 2% 6,28 2% -% 85, 3% 74% Other Costs % % % % % Total Expenditures* 5,234,4 % 5,46,867 % 4% 5,678,242 % 4% Amount per Pupil $3,455 $4,495 8% $4,943 3% Current Expenditures** 4,94,962 % 5,52,6 % 4% 5,83,242 % % Amount per Pupil $2,72 $3,673 8% $3,64 % Percent of Expenditures Instruction*** (Total Expenditures) 3,78,742 59% 3,98,95 59% % 3,272,637 58% -% Instruction*** (Current Expenditures) 3,78,742 62% 3,98,95 62% % 3,272,637 63% % * 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 3,5, 3,, 2,5, 2,,,5,,, 5, 3,352,637 Summary of Total Expenditures by Function (All Funds) 62,477 74,83 496,26 639,54 342,99 34,64, 85, 22-23 23-24 24-25 Transportation 6% Operations & Maintenance % Administration & Support 9% Food Services 6% Instructional Support 3% Student Support Services % 24-5 Summary of Total Expenditures by Function Capital Improvements 2% Debt Services 3% Other Costs % Instruction 59% Instruction Student Support Services Instructional Support Administration & Support Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/7/24 2:49 PM Sumexpen.xlsx Page of 3
Summary of General Fund Expenditures by Function % % % % % 22-23 of 23-24 of inc/ 24-25 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction,456,8 55%,48,666 54% 2%,495, 57% % Student Support 47,344 2% 45,855 2% -3% 46,8 2% 2% Instructional Support 74,44 3% 75,494 3% % 76, 3% % Administration & Support 443,7 7% 46,277 7% 4% 434,2 7% -6% Operations & Maintenance 43,5 6% 444,34 6% 3% 379,9 5% -5% Transportation 23,389 8% 27,629 8% 7% 74,4 7% -2% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 2,655,835 % 2,725,26 % 3% 2,66,32 % -4% Amount per Pupil $6,827 $7,233 6% $6,859-5% The Summary of General Fund Expenditures chart information comes from pages 6-3 and only uses the 'General Fund' line items. Summary of General Fund Expenditures,6,,495,,4,,2,,, 8, 22-23 23-24 24-25 6, 4, 434,2 379,9 2, Instruction 46,8 Student Support 76, Instructional Support Administration & Support Operations & Maintenance 74,4 Transportation Capital Improvements Other Costs 24-5 Summary of General Fund Expenditures by Function Operations & Maintenance 4% Administration & Support 7% Instructional Support 3% Student Support 2% Capital Improvements % Transportation 7% Other Costs % Instruction 57% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/7/24 2:49 PM Sumexpen.xlsx Page 2 of 3
Summary of Supplemental General Fund Expenditures by Function % % % % % 22-23 of 23-24 of inc/ 24-25 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 234,8 52% 24,536 48% 3% 25, 47% 4% Student Support 645 % 2,34 % 263% 3, % 28% Instructional Support 34,88 8% 54,336 % 56% 5,454 % -7% Administration & Support 774 %,846 % 39% 2,5 % 35% Operations & Maintenance 32,99 29% 55,792 3% 8% 66, 32% 7% Transportation 48,925 % 5,228 % 5% 55, % 7% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 45,469 % 57,78 % 2% 526,954 % 4% Amount per Pupil $,6 $,346 6% $,387 3% 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 25, 25, 2, 66, 5, 22-23, 23-24 5, 5,454 55, 24-25 Instruction 3, Student Support Instructional Support 2,5 Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 24-5 Summary of Supplemental General Fund Expenditures by Function Capital Improvements % Transportation % Operations & Maintenance 32% Other Costs % Instruction 47% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Administration & Support % Student Support % Instructional Support % Transportation Capital Improvements Other Costs 9/7/24 2:49 PM Sumexpen.xlsx Page 3 of 3
47,989 48,95 49,8 9,258 29,83 26,454 252,34 268,857 229,4 444,485 463,23 436,62 562,35 6,32 545,9,69,98,722,22,745, Summary of General and Supplemental General Fund Expenditures by Function % % % % % 22-23 of 23-24 of inc/ 24-25 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction,69,98 54%,722,22 53% 2%,745, 56% % Student Support 47,989 2% 48,95 % % 49,8 2% 3% Instructional Support 9,258 4% 29,83 4% 9% 26,454 4% -3% Administration & Support 444,485 4% 463,23 4% 4% 436,62 4% -6% Operations & Maintenance 562,35 8% 6,32 9% 7% 545,9 7% -9% Transportation 252,34 8% 268,857 8% 7% 229,4 7% -5% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 3,7,34 % 3,232,339 % 4% 3,33,274 % -3% Amount per Pupil $7,988 $8,578 7% $8,245-4% The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-3 and adds together the 'General Fund' and 'Supplemental General Fund' line items. Summary of General and Supplemental General Fund Expenditures by Function,8,,6,,4,,2,,, 22-23 8, 23-24 6, 24-25 4, 2, Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 24-5 Summary of General and Supplemental General Fund Expenditures by Function Transportation 7% Capital Improvements % Operations & Maintenance 7% Administration & Support 4% Instructional Support 4% Student Support 2% Instruction 56% Other Costs % Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/7/24 2:49 PM Sumexpen.xlsx Page 4 of 3
2,23 2,25 28,723 3,477 4,996 69,569 747,935 79,5 Summary of Special Education Fund by Function % % % % % 22-23 of 23-24 of inc/ 24-25 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 69,569 96% 747,935 96% 8% 79,5 95% 6% Student Support % 2,23 % % 2,25 % 6% Instructional Support % % % % % Administraton & Support % % % % % Operations & Maintenance % % % % % Transportation 28,723 4% 3,477 4% % 4,996 5% 3% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 79,292 % 78,535 % 9% 833,746 % 7% Amount per Pupil $,849 $2,74 2% $2,94 6% 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, 7, 6, 5, 4, 3, 2, 22-23 23-24 24-25, Instruction Student Support Instructional Support Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 24-5 Summary of Special Education Fund by Function Transportation 5% Instruction Student Support Instructional Support Instruction 95% Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/7/24 2:49 PM Sumexpen.xlsx Page 5 of 3
Instruction Expenditures () % % 22-23 23-24 inc/ 24-25 inc/ Actual Actual dec Budget dec General,456,8,48,666 2%,495, % Federal Funds 95,767 97,646 2% 8,369-8% Supplemental General 234,8 24,536 3% 25, 4% At Risk (4yr Old) % % At Risk (K-2) 256,582 256,924 % 275,4 7% Bilingual Education % % Virtual Education % % Capital Outlay 46,57 79,78 7% 8, % Driver Education 4,586 4,328-6% 7,3 69% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 69,569 747,935 8% 79,5 6% Cost of Living % % Vocational Education 54,84 7,535 % 9, % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 5,948 59,8 5% 83,968 6% Contingency Reserve % Text Book & Student Material,85 -% Activity Fund 32,69 4,299 23% -% Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 3,25,33 3,278,73 5% 3,352,637 2% Enrollment (FTE)* 389. 376.8-3% 38. % Amount per Pupil 8,34 8,72 8% 8,823 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 3,25,33 3,278,73 5% 3,352,637 2% Instruction Expenditures 3,4, 3,35, 3,3, 3,25, 3,2, 3,5, 3,, 3,5, 3,, 3,352,637 3,278,73 3,25,33 22-23 23-24 24-25 Instruction Expenditures,5,,, 5,,456,8,48,666,495, 69,569 747,935 79,5 234,8 24,536 25, General Supplemental General Special Education 22-23 23-24 24-25 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/7/24 2:49 PM Sumexpen.xlsx Page 6 of 3
Student Support Expenditures (2) % % 22-23 23-24 inc/ 24-25 inc/ Actual Actual dec Budget dec General 47,344 45,855-3% 46,8 2% Federal Funds % % Supplemental General 645 2,34 263% 3, 28% 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 2,23 % 2,25 6% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 4,598 5,5 9%,427 8% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 52,587 55,333 5% 62,477 3% Enrollment (FTE)* 389. 376.8-3% 38. % Amount per Pupil 35 47 9% 64 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 52,587 55,333 5% 62,477 3% Amount per Pupil $34 $47 9% $64 2% Student Support Expenditures 64, 62, 6, 58, 56, 54, 52, 5, 48, 46, 62,477 55,333 52,587 22-23 23-24 24-25 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/7/24 2:49 PM Sumexpen.xlsx Page 7 of 3
Instructional Support Expenditures (22) % % 22-23 23-24 inc/ 24-25 inc/ Actual Actual dec Budget dec General 74,44 75,494 % 76, % Federal Funds % % Supplemental General 34,88 54,336 56% 5,454-7% At Risk (4yr Old) % % At Risk (K-2) 3,472 8,5-39% 8,5 % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 2,427 5,97 28% 24,586 55% 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 6,596,3 52% 5,64 56% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 4,753 63,99 6% 74,83 7% Enrollment (FTE)* 389. 376.8-3% 38. % Amount per Pupil 364 435 9% 46 6% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 4,753 63,99 6% 74,83 7% Amount per Pupil $364 $435 9% $46 6% Instructional Support Expenditures 8, 6, 4, 2,, 8, 6, 4, 2, 74,83 63,99 4,753 22-23 23-24 24-25 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/7/24 2:49 PM Sumexpen.xlsx Page 8 of 3
General Administration Expenditures (23) % % 22-23 23-24 inc/ 24-25 inc/ Actual Actual dec Budget dec General 262,446 277,66 6% 248,845 -% Federal Funds % % Supplemental General 774,846 39% 2,5 35% 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 4,383 2,85 -% 5,64 22% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 277,63 292,358 5% 266,986-9% Enrollment (FTE)* 389. 376.8-3% 38. % Amount per Pupil 74 776 9% 73-9% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 277,63 292,358 5% 266,986-9% General Administration Expenditures 295, 29, 285, 28, 275, 27, 265, 26, 255, 25, 292,358 277,63 266,986 22-23 23-24 24-25 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/7/24 2:49 PM Sumexpen.xlsx Page 9 of 3
School Administration Expenditures (24) % % 22-23 23-24 inc/ 24-25 inc/ Actual Actual dec Budget dec General 8,265 83,66 % 85,275 % Federal Funds 3,25 2,975-2% 3, 4% Supplemental General % % At Risk (4yr Old) % % At Risk (K-2),95 2,365 2% 2,2-7% 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 2,692 22,569 9% 26,68 6% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 26,932 2,525 2% 26,643 2% Enrollment (FTE)* 389. 376.8-3% 38. % Amount per Pupil 532 56 6% 57 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 26,932 2,525 2% 26,643 2% School Administration Expenditures 28, 26,643 26, 24, 22, 2,525 2, 28, 26,932 26, 24, 22, 22-23 23-24 24-25 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/7/24 2:49 PM Sumexpen.xlsx Page of 3
Central Services Expenditures (25) % % 22-23 23-24 inc/ 24-25 inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) 3,245 2,25-38% 2,5 6% 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 6,289 6,86 9%,427 52% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 9,534 8,885-7% 2,577 42% Enrollment (FTE)* 389. 376.8-3% 38. % Amount per Pupil 25 24-4% 33 4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 9,534 8,885-7% 2,577 42% Central Services Expenditures 4, 2,577 2,, 9,534 8,885 8, 6, 4, 2, 22-23 23-24 24-25 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/7/24 2:49 PM Sumexpen.xlsx Page of 3
Operations and Maintenance Expenditures (26) % % 22-23 23-24 inc/ 24-25 inc/ Actual Actual dec Budget dec General 43,5 444,34 3% 379,9-5% Federal Funds % % Supplemental General 32,99 55,792 8% 66, 7% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % 6, % Driver Training 8 -% % Declining Enrollment % % Extraordinary School Program % % Food Service 8, 8,7 % 8, -% 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,782 2,85 9% 5,64 22% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 592,22 63, 7% 639,54 % Enrollment (FTE)* 389. 376.8-3% 38. % Amount per Pupil,522,675 %,683 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 592,22 63, 7% 639,54 % Operations and Maintenance Expenditures 64, 63, 62, 63, 639,54 6, 6, 59, 592,22 58, 57, 56, 22-23 23-24 24-25 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/7/24 2:49 PM Sumexpen.xlsx Page 2 of 3
Transportation Expenditures (27) % % 22-23 23-24 inc/ 24-25 inc/ Actual Actual dec Budget dec General 23,389 27,629 7% 74,4-2% Federal Funds % % Supplemental General 48,925 5,228 5% 55, 7% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 34,5 -% 6, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 28,723 3,477 % 4,996 3% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 8,247 8,996 9% 2,53 39% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 323,434 39,33-4% 342,99 % Enrollment (FTE)* 389. 376.8-3% 38. % Amount per Pupil 83 82 -% 92 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 323,434 39,33-4% 342,99 % Transportation Expenditures 35, 342,99 34, 33, 323,434 32, 3, 39,33 3, 29, 22-23 23-24 24-25 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/7/24 2:49 PM Sumexpen.xlsx Page 3 of 3
Other Support Services Expenditures (29) % % 22-23 23-24 inc/ 24-25 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)* 389. 376.8-3% 38. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Other Support Services Expenditures 22-23 23-24 24-25 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/7/24 2:49 PM Sumexpen.xlsx Page 4 of 3
Food Services Expenditures (3) % % 22-23 23-24 inc/ 24-25 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 28,82 268,222-4% 299, % 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,495 2,539 9% 5,64 25% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 292,35 28,76-4% 34,64 2% Enrollment (FTE)* 389. 376.8-3% 38. % Amount per Pupil 75 745 -% 828 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 292,35 28,76-4% 34,64 2% Food Service Expenditures 32, 34,64 3, 3, 292,35 29, 28, 28,76 27, 26, 22-23 23-24 24-25 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/7/24 2:49 PM Sumexpen.xlsx Page 5 of 3
Community Services Operations (33) % % chart and graph ch 22-23 23-24 inc/ 24-25 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)* 389. 376.8-3% 38. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Community Services Operations (33) 22-23 23-24 24-25 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/7/24 2:49 PM Sumexpen.xlsx Page 6 of 3
Capital Improvements Expenditures (4) % % 22-23 23-24 inc/ 24-25 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 4,68 23,646 8%, -% 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 4,68 23,646 8%, -% Enrollment (FTE)* 389. 376.8-3% 38. % Amount per Pupil 269 328 22% 289-2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 4,68 23,646 8%, -% Capital Improvements (4) 25, 23,646 2, 5,, 5, 4,68,, 95, 22-23 23-24 24-25 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/7/24 2:49 PM Sumexpen.xlsx Page 7 of 3
Debt Services Expenditures (5) % % 22-23 23-24 inc/ 24-25 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 7,85 6,28 -% 85, 74% 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 7,85 6,28 -% 85, 74% Enrollment (FTE)* 389. 376.8-3% 38. % Amount per Pupil 277 282 2% 487 73% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 7,85 6,28 -% 85, 74% Deb Services (5) 2, 8, 6, 4, 2,, 8, 6, 4, 2, 7,85 6,28 85, 22-23 23-24 24-25 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/7/24 2:49 PM Sumexpen.xlsx Page 8 of 3
Transfers (52) % % 22-23 23-24 inc/ 24-25 inc/ Actual Actual dec Budget dec General 6,76 468,227-23% 597,3 28% Federal Funds % % Supplemental General 692,942 64,45 -% 674,586 % 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,33,72,82,272-7%,27,589 7% Enrollment (FTE)* 389. 376.8-3% 38. % Amount per Pupil 3,35 2,872-4% 3,346 7% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL,33,72,82,272-7%,27,589 7% Transfers (52),4,,33,72,27,589,2,,82,272,, 8, 6, 4, 2, 22-23 23-24 24-25 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/7/24 2:49 PM Sumexpen.xlsx Page 9 of 3
Miscellaneous Information Unencumbered Cash Balance by Fund July, 22 July, 23 July, 24 General 47 Federal Funds,9, Supplemental General 77,939 59,65 66,35 At Risk (4yr Old) At Risk (K-2) 4, 4, 4, Bilingual Education Virtual Education Capital Outlay 83,45 24,485 8,47 Driver Training 23,427 22, 2,324 Declining Enrollment Extraordinary School Program Food Service,47 2,278 6,367 Professional Development 7,65 25, 25, Parent Education Program Summer School Special Education 5, 6, 27,49 Cost of Living Vocational Education 4, 42, 4, Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 248,457 32, 32, Text Book & Student Material 27,35 4,225 54,897 Activity Fund 58,78 52,76 37,63 Bond and Interest # Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 979,365,78,772 972,384 Enrollment (FTE)* 389. 376.8 38. Amount per Pupil 2,58 2,863 2,559 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 979,365,78,772 972,384 Unencumbered Cash Balances by Fund,2,,, 979,365,78,772 972,384 8, 6, 4, 2, July, 22 July, 23 July, 24 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. 9/7/24 2:49 PM Sumexpen.xlsx Page 2 of 3
Reserve Funds Unencumbered Cash Balance July, 22 July, 23 July, 24 Special Reserve TOTAL OTHER Amount per Pupil $ $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July, 22 July, 23 July, 24 *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. 9/7/24 2:49 PM Sumexpen.xlsx Page 2 of 3
Enrollment Information 2-2 2-22 % 22-23 % 23-24 % 24-25 % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 46. 42.5-3% 39.5-3% 376.8-4% 38. % Enrollment (FTE)** 46. 42.5-3% 389. -3% 376.8-3% 38. % Number of Students - Free Meals 3 27-2% 29 2% 26-2% 35 7% Number of Students - Reduced Meals 66 7 8% 6-5% 57-5% 75 32% FTE Enrollment for Budget Authority 42. 4. 4. 39. 38. 37. 36. 35. 46. 42.5 39.5 376.8 38. 2-2 2-22 22-23 23-24 24-25 Enrollment (FTE)** Used for Calculating "Amount per Pupil" 42. 4. 4. 39. 38. 37. 36. 35. 46. 42.5 389. 376.8 38. 2-2 2-22 22-23 23-24 24-25 4 2 Low Income Students 3 27 29 26 35 8 6 66 7 6 57 75 Free Meals Reduced Meals 4 2 2-2 2-22 22-23 23-24 24-25 *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. FTE. 9/7/24 2:49 PM Sumexpen.xlsx Page 22 of 3
Miscellaneous Information Mill Rates by Fund 22-23 23-24 24-25 Actual Actual Budget General 2. 2. 2. Supplemental General 25.234 24.424 22.568 Adult Education... Capital Outlay 7.822 7.864 8. 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 53.56 52.288 5.568 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. 53.56 52.288 5.568 5. 4. 3. 2... 22-23 23-24 24-25 Supplemental General 45% 24-5 Miscellaneous Information Mill Rates by Fund (Total USD) Capital Outlay 6% General 39% 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 9/7/24 2:49 PM Sumexpen.xlsx Page 23 of 3
Other Information 22-23 23-24 24-25 Actual Actual Budget Assessed Valuation $24,648,48 $26,95,496 $28,945,7 Bonded Indebtedness $ $ $ $29,, $28,, $27,, $26,, $25,, $24,, $23,, $24,648,48 Assessed Valuation $26,95,496 $28,945,7 $22,, 22-23 23-24 24-25 Bonded Indebtedness $ $ $ $ $ $ $ $ $ $ $ $ $ $ 22-23 23-24 24-25 9/7/24 2:49 PM Sumexpen.xlsx Page 24 of 3
USD 237 Sources of Revenue and Proposed Budget for 24-5 24-5 Estimated Sources of Revenue--24-5 Estimated Amount July, 24 State Federal Local July, 25 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 3,23,323 3,23,34 9 XXXXXXXX Supplemental General,2,54 66,35 478,333 656,857 XXXXXXXX Adult Education At Risk (4yr Old) Adult Supplemental Education At Risk (K-2) 287,9 4,, 235, 32,633 2,733 Bilingual Education Virtual Education Capital Outlay 495, 8,47 48,629 5, 26,499 535 Driver Training 7,3 2,324 2,85, 6,829 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 37, 6,367 2,252 29,69 45,,983 2,67 Professional Development 24,586 25, 24,69 24,483 Parent Education Program Summer School Special Education 833,746 27,49 87,52 5, 26,83 Vocational Education 9, 4, 5, 5, 5, Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants Textbook & Student Materials Revolving 54,897 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 35,967 35,967 XXXXXXXXX Contingency Reserve 32, XXXXXXXXX Activity Funds 37,63 XXXXXXXXX Tuition Reimbursement Bond and Interest # Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 83,469 xxxxxxxxxxx 83,469 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 6,949,83 972,384 4,4,3 23,538 5,,27,589,83,98 225,434 Less Transfers,27,589 TOTAL Budget Expenditures $5,678,242 Sources of Revenue - - State, Federal, Local 22-23 23-24 24-25 State Revenues 3,473,539 3,3,568 4,4,3 Federal Revenues 23,643 22,857 23,538 Local Revenues 2,95,68 2,923,326 2,36,57 Total Revenues 6,637,25 6,437,75 6,65,48 Revenues Per Pupil 7,62 7,85 7,49
USD 237 - Smith Center - Summary 3,5, 3,, 2,5, 2,,,5,,, 5, Summary of Total Expenditures by Function (All Funds),8,,6,,4,,2,,, 8, 6, 4, 2, General and Supplemental General Fund Expenditures by Function Instruction Expenditures FTE Enrollment for Budget Authority 3,4, 42. 3,35, 3,3, 3,25, 3,2, 3,5, 3,, 3,5, 3,, 22-23 23-24 24-25 4. 4. 39. 38. 37. 36. 35. 2-2 2-22 22-23 23-24 24-25 25. 24-25 Mill Levies by Fund Average Salary 2. 5.. 5.. 7, 6, 5, 4, 3, 2,, Total USD Mill Rates Amount Per Pupil By Function (All Funds) 8. 7. 6. 5. 4. 3. 6, 4, 2,, 8, 6, 4, 2, 2... 22-23 23-24 24-25
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