Logan USD #326
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 #326 Introduction The following information has been compiled for the purpose of providing the reader with an overview of Logan USD #326 and its 27-8 Budget. Board Members The following people comprise the USD #326 Board of Education: District #1: Colby Greving 785-973-224 (home) District #2: Mickie McElroy 785-689-4246 (home) District #3: Cathy States 785-689-7498 (home) District #4: Rodney Sansom 785-622-4265 (home) District #5: John Sullivan 785-689-7441 (home) District #6: Keith Forssberg 785-689-436 (home) District #7: Jim Kats 785-973-2763 (home) Superintendent: Administrative Assistant: Business Office Staff: Curriculum & Staff: Other Key Contacts: Key Staff Robert L. Jackson Robin VanLaeys Judy Stanton, Clerk of the Board Jessica Hofaker, Elementary Secretary Karen Boys, 7-12 Secretary Robin VanLaeys, School Improvement Vesta Jo Still, Professional Development Shannon Kats, Vocational Education Becky Pakkebier, Technology Crystal McDonald, School Psychologist Jean Kiser, Special Ed. (pre-k-2) Tam Kemper, Special Ed. (3-7) Cher Greving, Special Ed. (8-12) Lisa Archer, Title I/Reading chair Jerrod Hofaker, Math chair Chris Graham, English chair Robin VanLaeys, Science chair Lonnie Jansonius, Social Studies chair Stacey Hofaker, pre-school 1
District officials also should be encouraged to provide an organizational chart and any other pertinent information about their district, either here or later in this section, along with the following information. The District s Accomplishments and Challenges Accomplishments: 1. Pre-School This marks the third year that Logan USD #326 has offered a pre-school program, designed to provide an early childhood learning environment for 3-year old and 4-year old children. Offering a three-hour morning session for the four-year olds and a threehour afternoon session for the three-year olds, this program has enjoyed sustained success. Funded primarily by 4-Year Old At-Risk monies and supplemented with funds from the district s General Fund as well as a Hansen Grant, the program has a total of 22 youngsters enrolled for the 27-8 school year. 2. Kansas Assessment Scores Reading a. K-6 State Target Score = 69.5% proficiency b. Logan USD #326 K-6 Score = 88.7% proficiency c. 7-12 State Target Score = 65.% proficiency d. Logan USD #326 7-12 Score = 86.8% proficiency Math a. K-6 State Target Score = 66.8% proficiency b. Logan USD #326 K-6 Score = 76.6% proficiency c. 7-12 State Target Score = 55.7% proficiency d. Logan USD #326 7-12 Score = 75.% proficiency 3. Graduation Rate All 15 members of the 27 senior class graduated. 4. Attendance Rate The attendance rate for grades K-6 in 26-7 was 96.1%. 5. District Projects a. Roof reconstruction on all 3 buildings b. Completion of elementary playground c. Implementation of All Day/Every Day Kindergarten of 27-8 6. IDL (inner-distance learning) Logan USD #326 has two IDL labs where various classes and learning activities can either originate or be received from another site. Both labs have been updated and are with the latest state-of-the-art equipment, which was made possible with Kan-Ed grants. 2
7. Dual-credit Classes We continue to have a strong educational partnership with Colby Community College. Juniors and seniors can enroll in approximately thirteen different courses where they receive both high school and college credit. Many seniors graduate from Logan High School with 2-3 college hours. 8. PowerSchool PowerSchool will utilized as our primary student data collection system in 27-8. Challenges: 1. Continue to meet the Adequate Yearly Progress targets established by No Child Left Behind by finding and implementing new strategies (or improving our current existing strategies) designed to increase student achievement in reading and math. 2. Meet the Standard of Excellent in all areas tested by all grades being tested. 3. Declining enrollment (headcount in grades K-12) a. 2-1 = 221 b. 21-2 = 213 c. 22-3 = 24 d. 23-4 = 199 e. 24-5 = 188 f. 25-6 = 185 g. 26-7 = 182 h. 27-8 = 177 (projected) 4. Fewer students = Less funding Less funding = increased mill levy (Supplemental General & Capital Outlay) 5. Rising costs a. Salaries b. Fuel c. Utilities d. Supplies and services 6. Recruitment of certified/licensed teachers and once recruited keeping them in the district 7. Providing competitive salaries for teachers and staff 8. Implementing a policy to address the new Anti-Bullying Legislation that goes into effect January 1, 28. 9. Restructure existing BOE districts to reflect equal representation 3
Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) The 27-8 Budget indicates total expenditures by function in the amount of $2,799,72. Although this indicates an increase of $28,765 over the actual expenditures of the previous year, it must be noted that this year s budget is based on inflated estimated enrollment figures. 2. Summary of General Fund Expenditures by Function The Summary of General Fund Expenditures by Function shows total expenditures in the amount of $1,397,4. This is actually a decrease from the previous year of $34,752. The majority of this expenditure (71%) goes toward instruction (teacher salaries). 3. Summary of Supplemental General Fund Expenditures by Function The Summary of Supplemental General Fund Expenditures by Function indicates a budgeted total expenditures in the amount of $258,. Approximately 66% of this amount is used for Operations & Maintenance (maintenance salary, utility costs, fuel costs, etc.). 4. Summary of General and Supplemental General Fund Expenditures by Function As would be expected from viewing the previous two entries, most of the money in the General Fund and the Supplemental General Fund is used for salaries and operational expenses (utilities, fuel). 5. Summary of Special Education Fund by Function Although the Summary of Special Education Fund by Function indicates Special Ed. expenditures totaling $363,862, the actual amount spent will be much less with the balance to carry over to the next year. It should be noted that there is approximately $192,454 in flowthrough funds, money which comes into the General Fund and flows directly out and to NCKSEC for special ed. services. In addition, there is an additional district assessment of nearly $61,77 that USD #326 has to pay in addition to the flowthrough money, making the district s primary Special Ed. expenditures approximately $254,224. 6. Expenditures (1) al Expenditures in the amount of $1,699,7 is an increase of $114,544 over last year actual expenditures. The items covered in this area include teacher salaries and benefits, supplemental salaries, district para salaries, teaching supplies and equipment, as well as all instructional costs associated with the At-Risk (4-year old and K-12), drivers ed., summer school, special ed., and vocational ed. programs. 7. Student and al Support Expenditures (21 & 22) A total of $47,692 has been budgeted for student and instructional support expenditures, an increase of $4529 over a year ago. These expenditures include purchased professional and technical services and support, equipment, professional development, health nurse salary, health supplies and equipment, library books, newspapers, magazines, etc. 8. General Administration Expenditures (23) The amount budgeted for this area is $165,8, a 22% increase over last year s actual expenditures. This goes to pay for administrative salaries/benefits (superintendent, board 4
clerk), auditor costs, telephone costs (including internet, fax, etc.), purchased property services, postage, miscellaneous board expenses, etc. 9. School Administration Expenditures (24) $132,64 has been budgeted in this area for such things as the principal s and secretaries salary/benefits, office supplies and/or property, and meeting/travel expenses. 1. Operations and Maintenance Expenditures (26) A total of $289,974 has been budgeted for this area. This expenditure is used for custodial salaries/benefits, fuel and utility costs, and various maintenance projects, including the final payment of the recently completed roof reconstruction project. Other expenditures paid for from this fund include pest control, cleaning services, custodial supplies, etc. 11. (25 & 29: Other Supplemental Services) (3: Non- Services) This section has $295,43 budgeted for food service, drivers training, special ed., etc., some of which will carry over to the next year. Of these costs, $13,42 is attributed to food service (salaries and benefits; supplies; etc.) while approximately $65, is budgeted for transportation (salaries and benefits; insurance; etc.). 12. Capital Improvements (4) $167,863 has been budgeted for capital improvements (site improvement; non-certified salaries), although it is hoped that the bulk of this money will be carried over in the Capital Outlay fund at the end of the year. The 2 mill levy will generate approximately $27,888 in new money this year. 13. Debt Services (5) Logan USD #326 had no debt services expenditures. 14. Miscellaneous Information Unencumbered Cash Balance by Fund A total of $281,252 was carried over from 6-7 to 7-8. It should be noted that the end-of-the-year cash balances have declined significantly in each of the past 4 years, resulting in less cash on hand with which to begin the next school year. 15. Reserve Funds Unencumbered Cash Balance Capital Outlay: $143,394 Contingency Reserve: $9312 16. Other Information - FTE This budget was prepared, using an inflated estimated full-time enrollment of 177. students in grades K-12 for the 27-8 school year. The declining enrollment calculation increased our FTE for budget purposes to 179.. This does not include any At-Risk Students. 17. Miscellaneous Information Mill Rates by Fund General Fund: 2. mills Supplemental General: 23.638 mills Capital Outlay: 2. mills Total: 45.638 mills Property taxes for these funds are computed using a mill rate. One mill is one dollar of property tax levied against $1 of assessed valuation. To determine what the abovelisted mill levies mean for the taxpayer, the following guidelines should be used: 5
a. Determine the Assessed Valuation i. Residential = 11.5% of actual value ii. Land = 3.% of actual value iii. Commercial = 25.% of actual value iv. Vacant Lot = 12.% of actual value b. Once the assessed valuation is determined, it is then taken times.2 (2 mill levy of the general fund) or.25638 (25.638 mill levy of the Supplemental General and Capital Outlay funds). c. Note: When computing residential levies and for the General Fund only the first $2, is subtracted from the market value of the house to arrive at the assessed value. A comparison of this year s mill levy (45.638) to last year s (38.489) and the amount of resulting taxes for the taxpayer is as follows: a. Residential ($1, home x 11.5% = $11,5 assessed value) - 26-7 taxes = $396 (2 mills = $184; 18.489 mills = $212) - 27-8 taxes = $487 (2 mills = $184; 25.638 mills = $33) b. Land ($1, parcel of land x 3.% = $3, assessed value) - 26-7 taxes = $1155 (2 mills = $6; 18.489 mills = $555) - 27-8 taxes = $1369 (2 mills = $6; 25.638 mills = $769) c. Commercial ($1, business x 25.% = $25, assessed value) - 26-7 taxes = $962 (2 mills = $5; 18.489 mills = $462) - 27-8 taxes = $1141 (2 mills = $5; 25.638 mills = $641) 18. Other Information Assessed Valuation and Bonded Indebtedness The 27-8 Budget is based on a General Fund Assessed Valuation of $13,765,291, which $1,88,15 less than the previous year. 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. 6
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 7
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 1,551,333 63% 1,562,889 62% 1% 1,675,66 6% 7% Student & al Support 22,498 1% 29,931 1% 33% 47,692 2% 59% General Administration 151,549 6% 141,649 6% -7% 173,294 6% 22% School Administration (Building) 127,226 5% 13,335 5% 2% 139,197 5% 7% Operations & Maintenance 349,879 14% 252,264 1% -28% 299,342 11% 19% Capital Improvements 26,582 1% 165,813 7% 524% 167,863 6% 1% Debt Services % % % % % 231,482 9% 235,426 9% 2% 299,15 11% 27% Total Expenditures 2,46,549 1% 2,518,37 1% 2% 2,82,144 1% 11% Amount per Pupil $13,373 $13,991 5% $14,297 2% 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 1,8, 1,6, Summary of Total Expenditures By Function (All Funds) 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 Debt Services 27-28 Summary of Total Expenditures By Function (All Funds) Capital Improvements 6% Operations & Maintenance 11% School Administration (Building) 5% General Administration 6% 11% Student & al Support 2% 59% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 1/17/27 4:7 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 984,74 66% 965,222 67% -2% 992,65 71% 3% Student & al Support 1,98 1% 13,58 1% 29% 6,2 % -53% General Administration 131,95 9% 126,869 9% -3% 125,3 9% -1% School Administration (Building) 122,122 8% 124,96 9% 2% 13,64 9% 5% Operations & Maintenance 157,579 11% 112,472 8% -29% 76,8 5% -32% Capital Improvements % % % % % 89,3 6% 89,571 6% 1% 65,81 5% -27% Total Expenditures 1,494,664 1% 1,432,152 1% -4% 1,397,4 1% -2% Amount per Pupil $8,123 $7,956-2% $7,13-1% 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 5% School Administration (Building) 9% General Administration 9% 5% 72% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/17/27 4:7 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 4,33 3% 9,54 6% 124% 3, 1% -67% Student & al Support % % % 2,5 1% % General Administration 13,585 9% % -1% 3, 12% % School Administration (Building) 53 % % -1% % % Operations & Maintenance 136,291 89% 123,422 83% -9% 169,3 66% 37% Capital Improvements % % % % % % 16,276 11% % 53,2 21% 227% Total Expenditures 153,962 1% 148,752 1% -3% 258, 1% 73% Amount per Pupil $837 $826-1% $1,316 59% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. 18, Summary of Supplemental General Fund Expenditures by Function 16, 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 21% 1% Student & al Support 1% General Administration 12% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Operations & Maintenance 65% 1/17/27 4:7 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 988,773 6% 974,276 62% -1% 995,65 6% 2% Student & al Support 1,98 1% 13,58 1% 29% 8,7 1% -33% General Administration 144,68 9% 126,869 8% -12% 155,3 9% 22% School Administration (Building) 122,175 7% 124,96 8% 2% 13,64 8% 5% Operations & Maintenance 293,87 18% 235,894 15% -2% 246,1 15% 4% Capital Improvements % % % % % 89,3 5% 15,847 7% 19% 119,1 7% 12% Total Expenditures 1,648,626 1% 1,58,94 1% -4% 1,655,4 1% 5% Amount per Pupil $8,96 $8,783-2% $8,446-4% The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-13 and adds together the 'General Fund' and 'Supplemental General Fund' line items. Summary of General and Supplemental General Fund Expenditures by Function 1,2, 1,, 8, 25-26 26-27 27-28 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 9% Student & al Support 1% 6% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/17/27 4:7 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 263,832 95% 278,233 99% 5% 343,6 94% 23% Student & al Support % % % 1, 3% % General Administration 1,32 % 1,843 1% 79% 3, 1% 63% School Administration (Building) % % % 2, 1% % Operations & Maintenance % % % % % Capital Improvements % % % % % 11,458 4% 1,568 1% -86% 5,262 1% 236% Total Expenditures 276,322 1% 281,644 1% 2% 363,862 1% 29% Amount per Pupil $1,52 $1,565 4% $1,856 19% 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 General Administration 1% Student & al Support 3% 27-28 Summary of Special Education Fund by Function 1% School Administration (Building) 1% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 94% 1/17/27 4:7 PM Sumexpen.xls Page 5 of 19
Expenditures (1) % % 25-26 26-27 inc/ 27-28 inc/ Actual Actual dec Budget dec General 984,74 965,222-2% 992,65 3% Federal Funds 48,228 46,916-3% 44,49-5% Supplemental General 4,33 9,54 124% 3, -67% At Risk (4yr Old) 27,939 37,368 34% 34,4-8% At Risk (K-12) 41,718 19,365 162% 92,832-15% Bilingual Education % % Capital Outlay 8,742 7,683-12% 8, 4% Driver Education 2,963 2,67-12% 6,6 153% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 4,256 12,42 183% 13,2 1% Special Education 263,832 278,233 5% 343,6 23% Cost of Living % Vocational Education 8,724 2,321-73% 28,58 1128% Gifts/Grants 37,475 31,78-15% 41,817 32% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 49,47 54,516 1% 66,59 22% Contingency Reserve 59,32-1% Text Book & Student Material 1,244 5,854-43% Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,551,333 1,562,889 1% 1,675,66 7% Enrollment (FTE)* 184. 18. -2% 196. 9% Amount per Pupil 8,431 8,683 3% 8,549-2% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,551,333 1,562,889 1% 1,675,66 7% 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, Expenditures 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. 1/17/27 4:7 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 1,98 13,58 29% 6,2-53% Federal Funds 4,817 1,122-77% 3,193 185% Supplemental General % 2,5 % At Risk (4yr Old) 45 81 8% 1 23% At Risk (K-12) % % Bilingual Education % % Capital Outlay 156 8,81 5542% 9,5 8% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 7,211 4,931-32% 14,55 195% Parent Education Program % % Summer School 171 1,938 133% 1,649-15% Special Education % 1, % 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 22,498 29,931 33% 47,692 59% Enrollment (FTE)* 184. 18. -2% 196. 9% Amount per Pupil 122 166 36% 243 46% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 22,498 29,931 33% 47,692 59% Amount per Pupil $126 $167 33% $269 61% Student and al Support Expenditures 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. 1/17/27 4:7 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 131,95 126,869-3% 125,3-1% Federal Funds % % Supplemental General 13,585-1% 3, % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay 27 6,794 2416% 7,5 1% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 1,32 1,843 79% 3, 63% Cost of Living % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 5,567 6,143 1% 7,494 22% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 151,549 141,649-7% 173,294 22% Enrollment (FTE)* 184. 18. -2% 196. 9% Amount per Pupil 824 787-4% 884 12% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 151,549 141,649-7% 173,294 22% 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. 1/17/27 4:7 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 122,122 124,96 2% 13,64 5% Federal Funds % % Supplemental General 53-1% % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay 18-1% % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % 2, % Cost of Living % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 4,871 5,375 1% 6,557 22% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 127,226 13,335 2% 139,197 7% Enrollment (FTE)* 184. 18. -2% 196. 9% Amount per Pupil 691 724 5% 71-2% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 127,226 13,335 2% 139,197 7% School Administration Expenditures 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. 1/17/27 4:7 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 157,579 112,472-29% 76,8-32% Federal Funds % % Supplemental General 136,291 123,422-9% 169,3 37% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay 44,698 6,88-85% 35,874 421% Driver Training 551 37-33% 5,5 1386% Declining Enrollment % % Extraordinary School Program % % Food Service 3,81 1,442-62% 2,5 73% 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 6,959 7,678 1% 9,368 22% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 349,879 252,264-28% 299,342 19% Enrollment (FTE)* 184. 18. -2% 196. 9% Amount per Pupil 1,92 1,41-26% 1,527 9% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 349,879 252,264-28% 299,342 19% 4, Operations and Maintenance Expenditures 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. 1/17/27 4:7 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 89,3 89,571 1% 65,81-27% Federal Funds % % Supplemental General 16,276 % 53,2 227% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay 9,68-1% 4, % Driver Training % 729 % Declining Enrollment % % Extraordinary School Program % % Food Service 119,142 124,94 5% 13,42 4% Professional Development % % Parent Education Program % % Summer School % % Special Education 11,458 1,568-86% 5,262 236% Cost of Living % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 2,784 3,71 1% 3,747 22% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 231,482 235,426 2% 299,15 27% Enrollment (FTE)* 184. 18. -2% 196. 9% Amount per Pupil 1,258 1,38 4% 1,526 17% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 231,482 235,426 2% 299,15 27% 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. 1/17/27 4:7 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 % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay 26,582 165,813 524% 167,863 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 % % 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 26,582 165,813 524% 167,863 1% Enrollment (FTE)* 184. 18. -2% 196. 9% Amount per Pupil 144 921 538% 856-7% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 26,582 165,813 524% 167,863 1% 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. 1/17/27 4:7 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 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* 184. 18. -2% 196. 9% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Debt Services (51) 1 1 1 1 1 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. 1/17/27 4:7 PM Sumexpen.xls Page 13 of 19
Transfers (52) % % 25-26 26-27 inc/ 27-28 inc/ Actual Actual dec Budget dec General 23,599 319,78 39% 46, 27% Federal Funds % % Supplemental General 3,891 148,248 38% 122, -18% 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 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 261,49 468,28 79% 528, 13% Enrollment (FTE)* 184. 18. -2% 196. 9% Amount per Pupil 1,421 2,6 83% 2,694 4% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 261,49 468,28 79% 528, 13% 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. 1/17/27 4:7 PM Sumexpen.xls Page 14 of 19
Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 25 July 1, 26 July 1, 27 General -8 449 586 Federal Funds Supplemental General 8,631 6,451 12,627 At Risk (4yr Old) 374 346 At Risk (K-12) 1 19,832 Bilingual Education Capital Outlay 28,126 189,295 143,394 Driver Training 15,744 13,54 11,749 Declining Enrollment Extraordinary School Program Food Service 31,288 18,85 14,832 Professional Development 6,22 2,154 75 Parent Education Program Summer School 9,638 8,61 349 Special Education 96,33 58,547 63,862 Cost of Living Vocational Education 8,58 Gifts/Grants 7,225 4,417 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 68,344 9,312 Text Book & Student Material 3,338 541 Bond & Interest 1 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 454,678 36,774 281,252 Enrollment (FTE)* 184. 18. 196. Amount per Pupil 2,471 1,74 1,435 Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL 454,678 36,774 281,252 Unencumbered Cash Balances by Fund 5, 45, 4, 35, 3, 25, 2, 15, 1, 5, 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. 1/17/27 4:7 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. 1/17/27 4:7 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)* 192.5 184. -4% 178.5-3% 179. % 177. -1% Enrollment (FTE)** 28. 24. -2% 184. -1% 18. -2% 196. 9% Number of Students - Free Meals 6 66 1% 51-23% 43-16% 44 2% Number of Students - Reduced Meals 34 33-3% 46 39% 5 9% 47-6% 25. Enrollment (FTE)* for Budget Authority 2. 15. 1. 5.. 23-24 24-25 25-26 26-27 27-28 Enrollment (FTE)** Used for Calculating "Amount Per Pupil" 215. 21. 25. 2. 195. 19. 185. 18. 175. 17. 165. 23-24 24-25 25-26 26-27 27-28 Low Income Students 7 6 5 4 3 Free Meals Reduced Meals 2 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. 1/17/27 4:7 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 1.259 16.511 23.599 Adult Education... Capital Outlay 1.996 2.2 2. 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 32.255 38.513 45.599 Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission... Recreation Commission Employee Benefit... TOTAL OTHER... Total USD Mill Rates 5. 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 52% Capital Outlay 4% General 44% 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 1/17/27 4:7 PM Sumexpen.xls Page 18 of 19
Other Information 25-26 26-27 27-28 Actual Actual Budget Assessed Valuation $13,568,43 $15,761,149 $14,677,789 Bonded Indebtedness $ $ $ Assessed Valuation $18,, $16,, $14,, $12,, $1,, $8,, $6,, $4,, $2,, $ 25-26 26-27 27-28 Bonded Indebtedness $1 $1 $1 $1 $1 $1 $ $ $ $ $ 25-26 26-27 27-28 1/17/27 4:7 PM Sumexpen.xls Page 19 of 19