Ellis USD 388
Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary of Expenditures (Sumexpen.xls) i
26-27 Budget General Information USD #388 Introduction Ellis USD 388, a 2A school district, is one of three unified districts in the county. Located in western Ellis county, the district draws rural students from eastern Trego and northern Rush and Ness Counties. District industry includes agriculture, agri-business, oil production, oil service industry, manufacturing, construction, medical, education and service employment. Ellis, growing due to the addition of Cedar Ridge and South Ridge housing developments, is a working-class bedroom community of approximately 2, residents-12 miles west of Hays, Kansas on Interstate 7. Hays is a progressive city of nearly 2,. It is the home to Fort Hays State University and the city provides entertainment, cultural events, shopping and a variety of eating establishments. Ellis continues to expand due to its proximity to these regional medical, educational, cultural and business opportunities. The Ellis school district takes full advantage of the close proximity to FHSU, utilizing educational consultants to advise us on school improvement. Quality student programs in a rural educational environment and a commitment to excellence make Ellis an ideal place to raise a family. Board Members Gayla Wichman, (President), 14 Dorrance, Ellis, KS 67637 Marty Hollern, (Vice-President), 56 E. 11 th, Ellis, KS 67637 Gail Brack, 352 Feedlot Rd., Ellis, KS 67637 Cheryl Helget, 46 E. 14 th, Ellis, KS 67637 Art Honas, 31 Jefferson, Ellis, KS 67637 Linda Hunsicker, 713 Ross, Ellis, KS 67637 Mary Jo Walz, 15 Walnut, Ellis, KS 67637 Key Staff Superintendent: Kyle Hayden Business Office Staff: Connie Waldschmidt Curriculum & Staff: Robert Young and Jill Wood Other Key Contacts: Larry Campbell, K-8 Principal and Corey Burton, 9-12 Principal The District s Accomplishments and Challenges Accomplishments: The Ellis school system ranks as one of the best small school districts in the state when it comes to overall performance on state assessments. In 25, 9 out of 12 tested areas were awarded Building Standard of Excellence. 26 looks to be no different as preliminary cut scores on state assessments indicate an even better performance than 25. This year will be the 2 nd year of the district s Professional Learning Communities movement. Teachers and administrators continue to look for ways to improve instruction realizing the positive impact it has on student learning. Time is spent each week in collaborative team meetings where the professional conversations revolve around continuous improvement and student achievement. 1
A long-range plan is being followed for curriculum mapping that aligns instruction to state standards and indicators. Emphasis on this process encourages K-12 teamwork to provide meaningful classroom activities that are personalized to our students. The Board of Education and school leadership has been progressive-minded in their efforts to hire quality personnel to keep class sizes small, provide quality student support services to all grades, and increase the focus on early childhood education. These efforts will only propel Ellis forward towards a very promising future. Challenges: Like every school district, recruitment and retainment of quality staff will continue to be a high priority. We have made efforts at continuing to be competitive with salary and fringe benefits for early career and experienced staff. Also, the district has committed to reimbursing teachers for pursuing graduate programs of study in an effort to encourage professional growth. The district is in year four of a laptop 3-year lease initiative that has approximately 25 laptops available for student and teacher use in grades 4-12. In addition to this technology, the district has committed to making LCD projectors available to every classroom. SMART Board technology will also continue to be expanded in the years to come. Of course with all of this technology expansion, appropriate funding is always a concern. Facility space demands have grown in the last several years because of increased numbers of children entering our lower grades. Needs for space within the classroom have been driven by diversified instructional strategies which physically involve students in their learning. Additional space is needed for our student support service programs to effectively meet the needs of our at-risk and special needs students. Other program expansion for our early childhood Parents As Teachers program along with a focus of expanded curricular offerings to students in grades 7-12 continue to make facility space a focal point for district leadership. With all of the above issues, the school budget and state legislative decisions on school finance become critical to meeting the needs of the Ellis schools. We are committed to staying at the top when it comes to providing an educational experience that prepares all students for their challenging futures. 2
Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) Ellis USD 388 continues to place emphasis in the areas of instruction and student support services. By committing funds to these areas, the focus of all stakeholders in the Ellis educational system will be on improved instruction for the sake of student learning. Roughly $19, additional dollars were committed to this year s budget for instructional lines while $75, in increases went toward Student Support Services. It should be noted that the planned budgeted expenditures for this year reflects a growth rate of $15, less than what the district experienced from 4-5 to 5-6. 2. Summary of General Fund Expenditures by Function The General Fund is increased $98,35 from last year due to increased FTE, increased weighting, and an increase in the Base State Aide Per Pupil. 3. Summary of Supplemental General Fund Expenditures by Function The district is increasing the Supplemental General fund $128,993 from last year. Much of the increase is due to an increase in staffing to fund student programs along with an planned increase in energy and fuel costs. 4. Summary of General and Supplemental General Fund Expenditures by Function Refer to #2 and #3 5. Summary of Special Education Fund by Function Special Education expenditures continue to rise as does the local commitment of educational dollars for Ellis. This is reflected in the school budget with $68, of planned increases in expenditures for the coming year. 6. Expenditures (1) Refer to #1 7. Student and al Support Expenditures (21 & 22) Refer to #1 8. General Administration Expenditures (23) 9. School Administration Expenditures (24) Data from this year s budget indicates increased administrative expenses. It should be noted that this is due to an oversight which omitted a principal s salary in 5-6. 3
1. Operations and Maintenance Expenditures (26) With concerns with fuel prices and an unstable market for gas and electrical services, increases in school operations and maintenance have to be accounted for. This year, an additional $7, committed to fuel and $25, committed to heat and electricity. 11. (25 & 29: Other Supplemental Services) (3: Non- Services) 12. Capital Improvements (4) Our school district has had on-going conversations regarding facility improvements, additions, and/or renovations in the last year. In an effort to plan for future student growth and program development, we have planned for 6 mills in the capital outlay budget. This will allow us to maintain a balance that could support increased expenditures in this area. Despite this mill levy increase, planned budgetary expenditures are $4, less than what was reflected in last year s budget as the district will plan to sufficiently build this fund for future projects. 13. Debt Services (5) 14. Miscellaneous Information Unencumbered Cash Balance by Fund 15. Reserve Funds Unencumbered Cash Balance 16. Other Information FTE The district is budgeting for an FTE of 381 students this year. This is an increase from last year s audited enrollment of 378.6. Student population at Ellis High School remain stable while there is some slight growth at Washington Grade School. 17. Miscellaneous Information Mill Rates by Fund This year, there is a proposed 3.853 mill increase from last year to support the Ellis schools. Although our schools received additional state monies this year, the amount received fell short of covering even the annual increases in costs incurred by our district. The trend for school districts shows an increase in local contribution to provide adequate budgetary funding. Although Ellis has consistently maintained an average of 41 mills levied, the state median for mill rates has increased an average of 1 mill each year for 5 years. In 5-6 the median mill rate was 43.9. In an effort to provide positive educational opportunities to the students, the district hired an additional 2 nd grade teacher to reduce class size, hired a K-8 counselor to adequately support the academic and social/emotional needs of students, hired an early childhood director to support a newly funded Parents as Teachers Program, and hired additional personnel to support our at-risk student program. These efforts have required the district to increase mill rates to sufficiently fund the above new hires. Reduced class sizes, additional student services, and an increased focus on early childhood education will maintain a tradition of academic excellence in the Ellis schools. 4
In addition to the commitment to funding new personnel, energy costs in an unstable market continue to climb and increased special education contributions are requiring our district to find new money. USD 388 has expanded curricular offerings and other school programs to meet the individual needs of our students. Ellis USD 388 is committed to improved instructional technology and professional development for teachers. This commitment requires adequate funding so that full advantage can be taken of all purchased resources. 18. Other Information Assessed Valuation and Bonded Indebtedness Assessed valuation figures show an increase of close to $3 million in assessed valuation. 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. 5
KSDE Website Information Available K-12 Statistics (Building, District or State Totals) http://www.ksde.org/k12/k12.html Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications http://www.ksde.org/leaf/reports_and_publications/reports.html Certified Personnel Enrollment Dropouts Graduates Salary Reports Kansas Building Report Card http://online.ksde.org/rcard Attendance Rate Graduation Rate Dropout Rate School Violence Assessments o Reading o Mathematics o Writing Graduates Passing Adv. Science Courses Graduates Passing Adv. Math Courses 6
Summary of Total Expenditures By Function (All Funds) % % % % % 24-25 of 25-26 of inc/ 26-27 of inc/ Actual Tot Actual Tot dec Budget Tot dec 2,58,59 58% 2,72,286 63% 31% 2,863,599 61% 6% Student & al Support 184,278 5% 26,284 5% 12% 287,933 6% 4% General Administration 325,84 9% 248,311 6% -24% 227,27 5% -8% School Administration (Building) 221,956 6% 139,33 3% -37% 212,2 5% 52% Operations & Maintenance 334,35 9% 361,29 8% 8% 416,547 9% 15% Capital Improvements 151,123 4% 223,464 5% 48% 256,695 6% 15% Debt Services % % % % % 3,64 8% 376,854 9% 26% 394,73 8% 5% Total Expenditures 3,576,165 1% 4,257,792 1% 19% 4,658,119 1% 9% Amount per Pupil $1,37 $11,91 19% $12,226 3% 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 3,5, 3,, Summary of Total Expenditures By Function (All Funds) 2,5, 2,, 24-25 25-26 26-27 1,5, 1,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 26-27 Summary of Total Expenditures By Function (All Funds) Capital Improvements 6% Operations & Maintenance 9% School Administration (Building) 5% General Administration 5% Student & al Support 6% 8% 61% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 11/8/26 4:6 PM Sumexpen.xls Page 1 of 19
Summary of General Expenditures by Function % % % % % 24-25 of 25-26 of inc/ 26-27 of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,254,177 56% 1,451,552 62% 16% 1,475,618 62% 2% Student & al Support 143,289 6% 147,634 6% 3% 185,732 8% 26% General Administration 262,561 12% 242,995 1% -7% 212,27 9% -13% School Administration (Building) 29,256 9% 127,559 5% -39% 23,42 9% 59% Operations & Maintenance 214,625 1% 22,463 9% -6% 145,262 6% -28% Capital Improvements % % % % % 136,376 6% 153,293 7% 12% 15,298 6% -2% Total Expenditures 2,22,284 1% 2,325,496 1% 5% 2,372,582 1% 2% Amount per Pupil $6,232 $6,55 4% $6,227-4% 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 1,6, 1,4, 1,2, 1,, 8, 24-25 25-26 26-27 6, 4, 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 26-27 Summary of General Fund Expenditures by Function Operations & Maintenance 6% School Administration (Building) 9% General Administration 9% Student & al Support 8% 6% 62% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 11/8/26 4:6 PM Sumexpen.xls Page 2 of 19
Summary of Supplemental General Fund Expenditures by Function % % % % % 24-25 of 25-26 of inc/ 26-27 of inc/ Actual Tot Actual Tot dec Budget Tot dec 134,195 45% 38,638 75% 184% 23,151 49% -4% Student & al Support 7,95 3% 9,857 2% 24% 8,5 2% -14% General Administration 57,243 19% 41 % -1% % -1% School Administration (Building) % % % % % Operations & Maintenance 1,874 34% 116,42 23% 15% 22,469 47% 89% Capital Improvements % % % % % % % % 1, 2% % Total Expenditures 3,262 1% 56,956 1% 69% 469,12 1% -7% Amount per Pupil $843 $1,418 68% $1,231-13% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. 4, Summary of Supplemental General Fund Expenditures by Function 35, 3, 25, 24-25 25-26 26-27 2, 15, 1, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 26-27 Summary of Supplemental General Fund Expenditures by Function 2% Operations & Maintenance 47% 49% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Student & al Support 2% 11/8/26 4:6 PM Sumexpen.xls Page 3 of 19
Summary of General and Supplemental General Fund Expenditures by Function % % % % % 24-25 of 25-26 of inc/ 26-27 of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,388,372 55% 1,832,19 65% 32% 1,75,769 6% -7% Student & al Support 151,239 6% 157,491 6% 4% 194,232 7% 23% General Administration 319,84 13% 243,36 9% -24% 212,27 7% -13% School Administration (Building) 29,256 8% 127,559 5% -39% 23,42 7% 59% Operations & Maintenance 315,499 13% 318,883 11% 1% 365,731 13% 15% Capital Improvements % % % % % 136,376 5% 153,293 5% 12% 16,298 6% 5% Total Expenditures 2,52,546 1% 2,832,452 1% 12% 2,841,72 1% % Amount per Pupil $7,74 $7,923 12% $7,459-6% 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 2,, 1,8, 1,6, 1,4, 24-25 25-26 26-27 1,2, 1,, 8, 6, 4, 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 26-27 Summary of General and Supplemental General Fund Expenditures by Function Operations & Maintenance 6% 13% School Administration (Building) 7% General Administration 7% Student & al Support 7% 6% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 11/8/26 4:6 PM Sumexpen.xls Page 4 of 19
Summary of Special Education Fund by Function % % % % % 24-25 of 25-26 of inc/ 26-27 of inc/ Actual Tot Actual Tot dec Budget Tot dec 363,755 94% 461,942 97% 27% 66,67 98% 43% Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % 23,74 6% 15,821 3% -33% 14,692 2% -7% Total Expenditures 387,495 1% 477,763 1% 23% 675,362 1% 41% Amount per Pupil $1,88 $1,336 23% $1,773 33% The Summary of Special Education Fund Expenditures chart information comes from pages 6-13 and only uses the 'Special Education Fund' line items. (Total expenditures excludes Special Ed Coop Fund because it would include expenditures for all schools participating in the Coop.) Summary of Special Education Fund Expenditures by Function 7, 6, 5, 4, 3, 24-25 25-26 26-27 2, 1, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 26-27 Summary of Special Education Fund by Function 2% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 98% 11/8/26 4:6 PM Sumexpen.xls Page 5 of 19
Expenditures (1) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 1,254,177 1,451,552 16% 1,475,618 2% Federal Funds 76,663 77,239 1% 71,273-8% Supplemental General 134,195 38,638 184% 23,151-4% At Risk (4yr Old) % At Risk (K-12) 75, 14,725 4% Bilingual Education % % Capital Outlay 1,195 29,514 189% 3, 2% Driver Education 4,92 5,135 4% 11,918 132% Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 4,885 11,899 144% 18,229 53% Special Education 363,755 461,942 27% 66,67 43% Vocational Education 87,843 94,743 8% 14,75 49% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 71,7 74,146 3% 12,265 62% Contingency Reserve 13,885-1% Text Book & Student Material 36,372 4,478 11% Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,58,59 2,72,286 31% 2,863,599 6% Enrollment (FTE)* 356.3 357.5 % 381. 7% Amount per Pupil 5,778 7,559 31% 7,516-1% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,58,59 2,72,286 31% 2,863,599 6% 3,5, Expenditures 3,, 2,5, 2,, 1,5, 1,, 5, 24-25 25-26 26-27 Expenditures 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, 24-25 25-26 26-27 General Supplemental General Special Education NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 11/8/26 4:6 PM Sumexpen.xls Page 6 of 19
Student and al Support Expenditures (21 & 22) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 143,289 147,634 3% 185,732 26% Federal Funds % % Supplemental General 7,95 9,857 24% 8,5-14% At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay 1,21 45-63% 3, 567% Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development 22,838 38,827 7% 52,318 35% Parent Education Program % 31,773 % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 9, 9,516 6% 6,61-31% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 184,278 26,284 12% 287,933 4% Enrollment (FTE)* 356.3 357.5 % 381. 7% Amount per Pupil 517 577 12% 756 31% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 184,278 26,284 12% 287,933 4% Amount per Pupil $492 $545 11% $756 39% Student and al Support Expenditures 35, 3, 25, 2, 15, 1, 5, 24-25 25-26 26-27 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 11/8/26 4:6 PM Sumexpen.xls Page 7 of 19
General Administration Expenditures (23) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 262,561 242,995-7% 212,27-13% Federal Funds % % Supplemental General 57,243 41-1% -1% At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay % 1, % Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 6, 5,275-12% 5, -5% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 325,84 248,311-24% 227,27-8% Enrollment (FTE)* 356.3 357.5 % 381. 7% Amount per Pupil 914 695-24% 597-14% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 325,84 248,311-24% 227,27-8% 35, General Administration Expenditures 3, 25, 2, 15, 1, 5, 24-25 25-26 26-27 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 11/8/26 4:6 PM Sumexpen.xls Page 8 of 19
School Administration Expenditures (24) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 29,256 127,559-39% 23,42 59% Federal Funds % % Supplemental General % % At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay 6,7 1,71-74% 2, 17% Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 6, 1,34 67% 6,6-34% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 221,956 139,33-37% 212,2 52% Enrollment (FTE)* 356.3 357.5 % 381. 7% Amount per Pupil 623 39-37% 556 43% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 221,956 139,33-37% 212,2 52% School Administration Expenditures 25, 2, 15, 1, 5, 24-25 25-26 26-27 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 11/8/26 4:6 PM Sumexpen.xls Page 9 of 19
Operations and Maintenance Expenditures (26) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 214,625 22,463-6% 145,262-28% Federal Funds 4,73-1% % Supplemental General 1,874 116,42 15% 22,469 89% At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay 3,132 25,65 7% 25, % Driver Training 1,389 1,51 8% 1,55 3% Declining Enrollment % Extraordinary School Program % % Food Service 4,1 8,66 97% 19,266 139% Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 5,5 7,775 41% 5, -36% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 334,35 361,29 8% 416,547 15% Enrollment (FTE)* 356.3 357.5 % 381. 7% Amount per Pupil 938 1,11 8% 1,93 8% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 334,35 361,29 8% 416,547 15% 45, Operations and Maintenance Expenditures 4, 35, 3, 25, 2, 15, 1, 5, 24-25 25-26 26-27 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 11/8/26 4:6 PM Sumexpen.xls Page 1 of 19
(25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 136,376 153,293 12% 15,298-2% Federal Funds 1,295-1% % Supplemental General % 1, % At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay 56,977 % 7, 23% Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service 129,368 137,729 6% 142,833 4% Professional Development % % Parent Education Program % % Summer School % % Special Education 23,74 15,821-33% 14,692-7% Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 9,285 13,34 4% 6,25-52% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 3,64 376,854 26% 394,73 5% Enrollment (FTE)* 356.3 357.5 % 381. 7% Amount per Pupil 842 1,54 25% 1,34-2% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 3,64 376,854 26% 394,73 5% 45, 4, 35, 3, 25, 2, 15, 1, 5, 24-25 25-26 26-27 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 11/8/26 4:6 PM Sumexpen.xls Page 11 of 19
Capital Improvements Expenditures (4) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay 151,123 223,464 48% 256,695 15% Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 151,123 223,464 48% 256,695 15% Enrollment (FTE)* 356.3 357.5 % 381. 7% Amount per Pupil 424 625 47% 674 8% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 151,123 223,464 48% 256,695 15% Capital Improvements (4) 3, 25, 2, 15, 1, 5, 24-25 25-26 26-27 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 11/8/26 4:6 PM Sumexpen.xls Page 12 of 19
Debt Services Expenditures (51) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* 356.3 357.5 % 381. 7% 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 24-25 25-26 26-27 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 11/8/26 4:6 PM Sumexpen.xls Page 13 of 19
Transfers (52) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 425,547 528,343 24% 579,562 1% Federal Funds % % Supplemental General 199,738 43,44-78% 29,873 388% At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 625,285 571,387-9% 789,435 38% Enrollment (FTE)* 356.3 357.5 % 381. 7% Amount per Pupil 1,755 1,598-9% 2,72 3% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 625,285 571,387-9% 789,435 38% Transfers (52) 9, 8, 7, 6, 5, 4, 3, 2, 1, 24-25 25-26 26-27 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 11/8/26 4:6 PM Sumexpen.xls Page 14 of 19
Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 24 July 1, 25 July 1, 26 General 16,861 Federal Funds 88 Supplemental General 51,76 43,155 35,139 At Risk (4yr Old) At Risk (K-12) Bilingual Education Capital Outlay 58,119 494,784 366,248 Driver Training 1, 1,68 8,373 Declining Enrollment Extraordinary School Program Food Service 35, 38,528 2,827 Professional Development 45, 44,957 3,13 Parent Education Program Summer School 12, 12,128 12,229 Special Education 258,56 326,654 213,675 Vocational Education Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 11,639 17,754 Text Book & Student Material 46,554 38,945 Bond & Interest 1 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 1,68,578 1,133,834 687,429 Enrollment (FTE)* 356.3 357.5 381. Amount per Pupil 2,999 3,172 1,84 Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL 1,68,578 1,133,834 687,429 Unencumbered Cash Balances by Fund 1,2, 1,, 8, 6, 4, 2, 24 25 26 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 11/8/26 4:6 PM Sumexpen.xls Page 15 of 19
Reserve Funds Unencumbered Cash Balance July 1, 24 July 1, 25 Special Reserve TOTAL OTHER Amount per Pupil $ $ 1 1 1 1 1 1 Unencumbered Cash Balances by Fund (Reserve Funds Only) 24 25 *School districts are authorized by law to self insure rather than purchase insurance for the following categories: Worker's Comp, Health Insurance, Life Insurance, Property and Casualty (Risk Management) and Disability Income Insurance. Monies are placed in the Self Insured Fund to pay for claims which may arise from the categories listed above. 11/8/26 4:6 PM Sumexpen.xls Page 16 of 19
Other Information 22-23 23-24 % 24-25 % 25-26 % 26-27 % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 372.4 352.9-5% 374.2 6% 378.6 1% 381. 1% Enrollment (FTE)** 372.4 352.9-5% 356.3 1% 357.5 % 381. 7% Number of Students - Free Meals 5 73 46% 95 3% 85-11% 71-16% Number of Students - Reduced Meals 72 43-4% 47 9% 48 2% 36-25% 45. Enrollment (FTE)* for Budget Authority 4. 35. 3. 25. 2. 15. 1. 5.. 22-23 23-24 24-25 25-26 26-27 Enrollment (FTE)** Used for Calculating "Amount Per Pupil" 385. 38. 375. 37. 365. 36. 355. 35. 345. 34. 335. 22-23 23-24 24-25 25-26 26-27 Low Income Students 1 9 8 7 6 5 4 3 2 1 22-23 23-24 24-25 25-26 26-27 Free Meals Reduced Meals *FTE for state aid and budget authority purposes for general fund (excludes 4yr at-risk.) ** FTE includes 9/2 enrollment used for state aid purposes and adding the additional FTE for preschool programs, headstart, and all-day kindergarten. For example, preschool students attending half days on September 2th would be counted as.5 FTE. Kindergarten students attending full time every day would be counted as 1. FTE. 11/8/26 4:6 PM Sumexpen.xls Page 17 of 19
Miscellaneous Information Mill Rates by Fund 24-25 25-26 26-27 Actual Actual Budget General 2. 2. 2. Supplemental General 17.179 15.554 18.351 Adult Education... Capital Outlay 3.976 4.944 6. Declining Enrollment.. Special Liability... School Retirement... Extraordinary Growth Facilities... Bond & Interest 1... Bond & Interest 2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD 41.155 4.498 44.351 Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission 3.976 4. 4. Recreation Commission Employee Benefit.364.515.42 TOTAL OTHER 4.34 4.515 4.42 Total USD Mill Rates 5. 45. 4. 35. 3. 25. 2. 15. 1. 5.. 24-25 25-26 26-27 26-27 Miscellaneous Information Mill Rates by Fund (Total USD) Capital Outlay 14% Supplemental General 41% General 45% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Bond & Interest 1 Bond & Interest 2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 11/8/26 4:6 PM Sumexpen.xls Page 18 of 19
Other Information 24-25 25-26 26-27 Actual Actual Budget Assessed Valuation $22,389,965 $24,668,334 $27,475,557 Bonded Indebtedness $ $ $ Assessed Valuation $3,, $25,, $2,, $15,, $1,, $5,, $ 24-25 25-26 26-27 Bonded Indebtedness $1 $1 $1 $1 $1 $1 $ $ $ $ $ 24-25 25-26 26-27 11/8/26 4:6 PM Sumexpen.xls Page 19 of 19