Claflin USD #354
Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary of Expenditures (Sumexpen.xls) i
27-28 Budget General Information USD #: 354 Introduction Claflin, USD #354 is a 1A school district with an enrollment of approximately 26 students in grades K-12. We offer a full day kindergarten program, as well as a 4-year-old preschool program. Located exclusively in Barton County 2 miles northeast of Great Bend, the district is primarily supported by families engaged in agriculture, oil production, and employment opportunities in the surrounding towns in the area. Board Members Bert Besthorn, Board President 1928 NE 13 Ave. Claflin, KS 67525 Jim Vance, Vice President 1494 NE 12 Ave. Claflin, KS 67525 Lee Bieberle, Jr. PO Box 377 Claflin, KS 67525 David Hickel 61 7 th St. Claflin, KS 67525 Doug Hubbard PO Box 387 Claflin, KS 67525 Bill Temanson PO Box 52 Claflin, KS 67525 Dawnya Hickel 177 NE 15 Ave. Claflin, KS 67525 Key Staff Superintendent: Jane Oeser Associate or Assistant Superintendents: Business Office Staff: Diane Ney, Board Clerk, and Patricia Kirmer, Public Relations Dir. Curriculum & Staff: Jane Oeser Other Key Contacts: Danielle Poland, Jr/Sr High Principal Jane Oeser, Elementary Principal The District s Accomplishments and Challenges Accomplishments: Met AYP in both Elementary and Secondary Buildings Achieved Standard of Excellence on KS Assess. in many subjects/grades Attendance and Graduation rates in excess of 9 percent Challenges: Declining Enrollment Recruiting highly qualified teachers for future vacancies 1
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. 2
KSDE Website Information Available K-12 Statistics (Building, District or State Totals) http://www.ksde.org/default.aspx?tabid=223 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://www.ksde.org/default.aspx?tabid=229 Attendance Rate Graduation Rate Dropout Rate School Violence Assessments o Reading o Mathematics o Writing Graduates Passing Adv. Science Courses Graduates Passing Adv. Math Courses 3
Summary of Total Expenditures By Function (All Funds) % % % % % 25-26 of 26-27 of inc/ 27-28 of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,895,14 56% 1,813,669 56% -4% 1,958,363 55% 8% Student & al Support 214,132 6% 197,35 6% -8% 211,256 6% 7% General Administration 187,463 6% 17,63 5% -9% 157,79 4% -8% School Administration (Building) 197,867 6% 22,194 6% 2% 194,23 5% -4% Operations & Maintenance 371,353 11% 363,64 11% -2% 43,677 11% 11% Capital Improvements 74,987 2% 72,88 2% -3% 155,61 4% 114% Debt Services 58,438 2% 88,291 3% 51% 1,521 % -98% 36,954 11% 315,823 1% -13% 459,612 13% 46% Total Expenditures 3,36,334 1% 3,224,9 1% -4% 3,541,843 1% 1% Amount per Pupil $11,548 $12,3 4% $13,728 14% 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, 25-26 26-27 27-28 1,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 27-28 Summary of Total Expenditures By Function (All Funds) 14% Capital Improvements 4% Operations & Maintenance 11% School Administration (Building) 5% 56% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services General Administration 4% Student & al Support 6% 9/24/27 1:58 PM Sumexpen.xls Page 1 of 19
Summary of General Expenditures by Function % % % % % 25-26 of 26-27 of inc/ 27-28 of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,56,355 55% 1,12,629 59% 4% 1,14,2 58% % Student & al Support 152,14 8% 156,967 8% 3% 161,25 8% 3% General Administration 175,375 9% 156,54 8% -11% 146,79 8% -6% School Administration (Building) 187,15 1% 183,51 1% -2% 175,16 9% -5% Operations & Maintenance 24,225 11% 17,82 9% -16% 181,31 1% 6% Capital Improvements % % % % % 128,534 7% 113,44 6% -12% 139,145 7% 23% Total Expenditures 1,93,68 1% 1,883,888 1% -1% 1,97,846 1% 1% Amount per Pupil $6,542 $7,29 7% $7,395 5% 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 1,2, 1,, 8, 6, 25-26 26-27 27-28 4, 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 27-28 Summary of General Fund Expenditures by Function Operations & Maintenance 1% School Administration (Building) 9% General Administration 8% 7% Student & al Support 8% 58% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/24/27 1:58 PM Sumexpen.xls Page 2 of 19
Summary of Supplemental General Fund Expenditures by Function % % % % % 25-26 of 26-27 of inc/ 27-28 of inc/ Actual Tot Actual Tot dec Budget Tot dec 126,129 49% 95,698 34% -24% 97,52 35% 1% Student & al Support 17,26 7% 13,48 5% -23% 15, 5% 15% General Administration 3,138 1% 1,64 4% 239% 5, 2% -53% School Administration (Building) 499 % 7,984 3% 15% 6,863 2% -14% Operations & Maintenance 111,896 43% 141,518 51% 26% 139,1 5% -2% Capital Improvements 58 % % -1% % % % 11,3 4% % 15, 5% 36% Total Expenditures 259,268 1% 279,891 1% 8% 277,925 1% -1% Amount per Pupil $891 $1,44 17% $1,77 3% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. 16, Summary of Supplemental General Fund Expenditures by Function 14, 12, 1, 25-26 26-27 27-28 8, 6, 4, 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 27-28 Summary of Supplemental General Fund Expenditures by Function 5% Operations & Maintenance 51% School Administration (Building) 2% 35% Student & al Support 5% General Administration 2% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/24/27 1:58 PM Sumexpen.xls Page 3 of 19
Summary of General and Supplemental General Fund Expenditures by Function % % % % % 25-26 of 26-27 of inc/ 27-28 of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,182,484 55% 1,198,327 55% 1% 1,21,252 55% % Student & al Support 169,13 8% 17,15 8% 1% 176,25 8% 4% General Administration 178,513 8% 167,18 8% -6% 151,79 7% -9% School Administration (Building) 187,514 9% 191,494 9% 2% 182,23 8% -5% Operations & Maintenance 316,121 15% 312,32 14% -1% 32,311 15% 3% Capital Improvements 58 % % -1% % % 128,534 6% 124,443 6% -3% 154,145 7% 24% Total Expenditures 2,162,876 1% 2,163,779 1% % 2,185,771 1% 1% Amount per Pupil $7,433 $8,74 9% $8,472 5% 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 1,4, 1,2, 1,, 25-26 26-27 27-28 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 7% Operations & Maintenance 15% School Administration (Building) 8% General Administration 7% Student & al Support 8% 55% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/24/27 1:58 PM Sumexpen.xls Page 4 of 19
Summary of Special Education Fund by Function % % % % % 25-26 of 26-27 of inc/ 27-28 of inc/ Actual Tot Actual Tot dec Budget Tot dec 32,77 91% 322,411 92% 1% 377,133 89% 17% Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % 32,15 9% 28,217 8% -12% 45,2 11% 6% Total Expenditures 352,785 1% 35,628 1% -1% 422,333 1% 2% Amount per Pupil $1,212 $1,38 8% $1,637 25% 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 4, 35, 3, 25, 2, 15, 25-26 26-27 27-28 1, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 27-28 Summary of Special Education Fund by Function 11% 89% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/24/27 1:58 PM Sumexpen.xls Page 5 of 19
Expenditures (1) % % 25-26 26-27 inc/ 27-28 inc/ Actual Actual dec Budget dec General 1,56,355 1,12,629 4% 1,14,2 % Federal Funds 16,698 52,827-5% 54,162 3% Supplemental General 126,129 95,698-24% 97,52 1% At Risk (4yr Old) % % At Risk (K-12) 45,991 51,918 13% 66,91 27% Bilingual Education % % Capital Outlay 67,559 9,141-86% 94,66 935% Driver Education 3,43 3,644 6% 4,55 24% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 32,77 322,411 1% 377,133 17% Cost of Living % Vocational Education 77,29 69,636-1% 78,492 13% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 6,997 66,697 9% 82,122 23% Contingency Reserve 19,366-1% Text Book & Student Material 1,636 39,68 267% Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,895,14 1,813,669-4% 1,958,363 8% Enrollment (FTE)* 291. 268. -8% 258. -4% Amount per Pupil 6,513 6,767 4% 7,591 12% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,895,14 1,813,669-4% 1,958,363 8% 2,5, Expenditures 2,, 1,5, 1,, 5, 25-26 26-27 27-28 Expenditures 1,2, 1,, 8, 6, 4, General Supplemental General Special Education 2, 25-26 26-27 27-28 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. 9/24/27 1:58 PM Sumexpen.xls Page 6 of 19
Student and al Support Expenditures (21 & 22) % % 25-26 26-27 inc/ 27-28 inc/ Actual Actual dec Budget dec General 152,14 156,967 3% 161,25 3% Federal Funds 8,868-1% % Supplemental General 17,26 13,48-23% 15, 15% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay 167-1% % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 28,767 18,77-35% 25,6 33% 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 7,2 8,25 15% 1, 21% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 214,132 197,35-8% 211,256 7% Enrollment (FTE)* 291. 268. -8% 258. -4% Amount per Pupil 736 735 % 819 11% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 214,132 197,35-8% 211,256 7% Amount per Pupil $74 $735-1% $819 11% Student and al Support Expenditures 25, 2, 15, 1, 5, 25-26 26-27 27-28 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. 9/24/27 1:58 PM Sumexpen.xls Page 7 of 19
General Administration Expenditures (23) % % 25-26 26-27 inc/ 27-28 inc/ Actual Actual dec Budget dec General 175,375 156,54-11% 146,79-6% Federal Funds % % Supplemental General 3,138 1,64 239% 5, -53% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay 6,15-1% % 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 2,8 3,45 23% 6, 74% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 187,463 17,63-9% 157,79-8% Enrollment (FTE)* 291. 268. -8% 258. -4% Amount per Pupil 644 637-1% 612-4% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 187,463 17,63-9% 157,79-8% 2, 18, 16, 14, 12, 1, 8, 6, 4, 2, General Administration Expenditures 25-26 26-27 27-28 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. 9/24/27 1:58 PM Sumexpen.xls Page 8 of 19
School Administration Expenditures (24) % % 25-26 26-27 inc/ 27-28 inc/ Actual Actual dec Budget dec General 187,15 183,51-2% 175,16-5% Federal Funds % % Supplemental General 499 7,984 15% 6,863-14% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay 1,553-1% % 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 8,8 1,7 22% 12, 12% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 197,867 22,194 2% 194,23-4% Enrollment (FTE)* 291. 268. -8% 258. -4% Amount per Pupil 68 754 11% 752 % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 197,867 22,194 2% 194,23-4% School Administration Expenditures 25, 2, 15, 1, 5, 25-26 26-27 27-28 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. 9/24/27 1:58 PM Sumexpen.xls Page 9 of 19
Operations and Maintenance Expenditures (26) % % 25-26 26-27 inc/ 27-28 inc/ Actual Actual dec Budget dec General 24,225 17,82-16% 181,31 6% Federal Funds % % Supplemental General 111,896 141,518 26% 139,1-2% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay 2,25 45,161 124% 66,481 47% Driver Training 1,912 1,959 2% 1,885 456% 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 3,9 4,2 8% 6, 43% Contingency Reserve 29,215-1% Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 371,353 363,64-2% 43,677 11% Enrollment (FTE)* 291. 268. -8% 258. -4% Amount per Pupil 1,276 1,357 6% 1,565 15% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 371,353 363,64-2% 43,677 11% 45, Operations and Maintenance Expenditures 4, 35, 3, 25, 2, 15, 1, 5, 25-26 26-27 27-28 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. 9/24/27 1:58 PM Sumexpen.xls Page 1 of 19
(25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % 25-26 26-27 inc/ 27-28 inc/ Actual Actual dec Budget dec General 128,534 113,44-12% 139,145 23% Federal Funds % % Supplemental General 11,3 % 15, 36% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay 35,812-1% 57, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 155,493 152,363-2% 189,267 24% Professional Development % % Parent Education Program % % Summer School % % Special Education 32,15 28,217-12% 45,2 6% Cost of Living % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 9,1 1,8 19% 14, 3% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 36,954 315,823-13% 459,612 46% Enrollment (FTE)* 291. 268. -8% 258. -4% Amount per Pupil 1,24 1,178-5% 1,781 51% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 36,954 315,823-13% 459,612 46% 5, 45, 4, 35, 3, 25, 2, 15, 1, 5, 25-26 26-27 27-28 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. 9/24/27 1:58 PM Sumexpen.xls Page 11 of 19
Capital Improvements Expenditures (4) % % 25-26 26-27 inc/ 27-28 inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General 58-1% % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay 74,47 72,88-2% 155,61 114% 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 % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 74,987 72,88-3% 155,61 114% Enrollment (FTE)* 291. 268. -8% 258. -4% Amount per Pupil 258 272 5% 63 122% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 74,987 72,88-3% 155,61 114% Capital Improvements (4) 18, 16, 14, 12, 1, 8, 6, 4, 2, 25-26 26-27 27-28 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. 9/24/27 1:58 PM Sumexpen.xls Page 12 of 19
Debt Services Expenditures (51) % % 25-26 26-27 inc/ 27-28 inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % 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 % Bond & Interest #1 58,438 88,291 51% 1,521-98% Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 58,438 88,291 51% 1,521-98% Enrollment (FTE)* 291. 268. -8% 258. -4% Amount per Pupil 21 329 64% 6-98% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 58,438 88,291 51% 1,521-98% Debt Services (51) 1, 9, 8, 7, 6, 5, 4, 3, 2, 1, 25-26 26-27 27-28 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. 9/24/27 1:58 PM Sumexpen.xls Page 13 of 19
Transfers (52) % % 25-26 26-27 inc/ 27-28 inc/ Actual Actual dec Budget dec General 44,112 399,655-1% 398,127 % Federal Funds % % Supplemental General 95,732 165,19 72% 167,75 1% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve 32,849-1% Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 532,693 564,764 6% 565,22 % Enrollment (FTE)* 291. 268. -8% 258. -4% Amount per Pupil 1,831 2,17 15% 2,191 4% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 532,693 564,764 6% 565,22 % Transfers (52) 6, 5, 4, 3, 2, 1, 25-26 26-27 27-28 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. 9/24/27 1:58 PM Sumexpen.xls Page 14 of 19
Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 25 July 1, 26 July 1, 27 General 7 34 1,286 Federal Funds 7,83 14,358 8,824 Supplemental General 25,842 2,321 9,266 At Risk (4yr Old) At Risk (K-12) 9 1,91 Bilingual Education Capital Outlay 267,15 194,258 241,353 Driver Training 1,339 9,79 9,29 Declining Enrollment Extraordinary School Program Food Service 39,753 4,476 43,286 Professional Development 13,755 3,846 7,625 Parent Education Program Summer School Special Education 39,753 35,517 42,26 Cost of Living Vocational Education Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 81,43 Text Book & Student Material 45,64 44,431 Bond & Interest 1 16,719 74,63 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 638,146 437,589 364,227 Enrollment (FTE)* 291. 268. 258. Amount per Pupil 2,193 1,633 1,412 Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL 638,146 437,589 364,227 Unencumbered Cash Balances by Fund 7, 6, 5, 4, 3, 2, 1, July 1, 25 July 1, 26 July 1, 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. 9/24/27 1:58 PM Sumexpen.xls Page 15 of 19
Reserve Funds Unencumbered Cash Balance July 1, 25 July 1, 26 Special Reserve TOTAL OTHER Amount per Pupil $ $ 1 1 1 1 1 1 Unencumbered Cash Balances by Fund (Reserve Funds Only) July 1, 25 July 1, 26 *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. 9/24/27 1:58 PM Sumexpen.xls Page 16 of 19
Other Information 23-24 24-25 % 25-26 % 26-27 % 27-28 % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 315.3 295.5-6% 289.5-2% 268. -7% 258. -4% Enrollment (FTE)** 315.3 32. -4% 291. -4% 268. -8% 258. -4% Number of Students - Free Meals 42 55 31% 51-7% 29-43% 32 1% Number of Students - Reduced Meals 53 43-19% 43 % 48 12% 5 4% 35. Enrollment (FTE)* for Budget Authority 3. 25. 2. 15. 1. 5.. 23-24 24-25 25-26 26-27 27-28 Enrollment (FTE)** Used for Calculating "Amount Per Pupil" 35. 3. 25. 2. 15. 1. 5.. 23-24 24-25 25-26 26-27 27-28 Low Income Students 6 5 4 3 2 Free Meals Reduced Meals 1 23-24 24-25 25-26 26-27 27-28 *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. 9/24/27 1:58 PM Sumexpen.xls Page 17 of 19
Miscellaneous Information Mill Rates by Fund 25-26 26-27 27-28 Actual Actual Budget General 2. 2. 2. Supplemental General 11.382 14.249 17.232 Adult Education... Capital Outlay 3.978 4. 4. Declining Enrollment... Cost of Living.. Special Liability... School Retirement... Extraordinary Growth Facilities... Bond & Interest 1... Bond & Interest 2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD 35.36 38.249 41.232 Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission.994 1. 1. Recreation Commission Employee Benefit... TOTAL OTHER.994 1. 1. Total USD Mill Rates 45. 4. 35. 3. 25. 2. 15. 1. 5.. 25-26 26-27 27-28 27-28 Miscellaneous Information Mill Rates by Fund (Total USD) Supplemental General 42% Capital Outlay 1% General 48% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond & Interest 1 Bond & Interest 2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/24/27 1:58 PM Sumexpen.xls Page 18 of 19
Other Information 25-26 26-27 27-28 Actual Actual Budget Assessed Valuation $17,216,181 $2,725,818 $21,8,199 Bonded Indebtedness $165, $55, $35, Assessed Valuation $25,, $2,, $15,, $1,, $5,, $ 25-26 26-27 27-28 Bonded Indebtedness $18, $16, $14, $12, $1, $8, $6, $4, $2, $ 25-26 26-27 27-28 9/24/27 1:58 PM Sumexpen.xls Page 19 of 19