Unified School District 28 Trego County Schools
Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary of Expenditures (Sumexpen.xls) i
28-29 Budget General Information USD #: 28 Introduction The mission of Unified School District 28, in cooperation and parents and district patrons is to develop capable, responsible citizens. The district motto is Working Together, Educating All. Our students have a rich tradition of excellence, both athletically as well as academically. In recent years our schools the grade school and high school have received Building Standards of Excellence awards. Trego Grade School and Trego Community High School students enjoy safe, nurturing learning environments in which participation in activities creates pride and a high level of school spirit. Trego County patrons place student primary and secondary educational experiences as a top priority for the future. Truly Trego County Schools believe that effective public education requires relationship, relevance and rigor for student success. Board Members 527 Russell Avenue WaKeeney, KS 67672 President: John Reeder lisarm@ruraltel.net Vice-President Doug Malay dpmcape@yahoo.com Board Member Deb Locke locke_deb@hotmail.com Board Member Linda Crossland crosslan@ruraltel.net Board Member Kim Cunningham tkcunningham@hotmail.com Board Member Renae Denning renaedenning@yahoo.com Board Member Max Dirks justclay@ruraltel.net Key Staff Superintendent: Mark Bejot supt28@usd28.org Board Clerk: Kathy Eberle clerk28@usd28.org Board Treasurer: Sheryl Hillman treas28@usd28.org Curriculum Coordinating Council: Cindy Malay Attorney: Bernard Giefer Transportation Director: Ross Jamison Accomplishments & Challenges: The District s Accomplishments and Challenges District wide test scores continue to improve each year. Preliminary testing information reveal that math, reading, and writing test scores exceed state average. Graduation rate for 27-28 was 96.7% while the state graduation rate was 86%. During the 27-28 year school enrollment was up slightly and USD 28 anticipates a slight increase in enrollment for the upcoming academic year. Challenges for USD 28 continues to be adequate state funding for the school district. The volatile energy market is a budgetary concern as reflected with a 24% increase from last year s 1
budget. Food costs and increased student utilization of school nutrition program necessitated a 24% budget increase from last year. Electricity costs increase amounts to a 15% budget increase. Heating costs are a concern for this winter as reflected by projected 2% increase in costs over last year. The state s increase in general fund increase of 1.3% is likely not going to cover increased expenditure costs necessary to operate the school. The shortfall in state aid is currently being covered through increased expenditure in the Local Option Budget. 2
Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) Instruction expenditures (1) increased significantly due to the costs associated with hiring, retaining, along with increased costs associated with certified staff. Funds (25, 29) reflect small increases in Non-Certified salary expenditures and increased insurance benefit costs. Instruction expenditures account for 62% of the overall expenditures for the USD 28 budget. 2. Summary of General Fund Expenditures by Function Operation and Maintenance costs continue to increase as reflected in budget increases of 24% for fuel and nutrition expenses. School administration expenses changed due to a loss of grant funding available to partially cover the superintendent s salary. 3. Summary of Supplemental General Fund Expenditures by Function. The local option budget fund covers the educational expenditures not completely funded through general state aid. Funds are transferred into the various budget areas needing additional funds. 4. Summary of General and Supplemental General Fund Expenditures by Function General administration reveals a 26% expenditure increase due to a change in funding of the superintendent which was partially funded in previous years from grant monies. Operations & Maintenance reflect increased energy costs of the schools and increased fuel costs for transportation. 5. Summary of Special Education Fund by Function Special education expenditures continue to increase as individual education plans and the costs associated with implementing those plans continue to increase. 6. Instruction Expenditures (1) Instruction expenditures increased by 24% overall due to increased costs of providing instructional services to all students. Capital Outlay expenditures increased disproportionately due to insurance expenditures due to tornado damage in May 28. 7. Student and Instructional Support Expenditures (21 & 22) Expenditures remain relatively unchanged from the 27-28 budget year. 8. General Administration Expenditures (23) Increased line-item expense for certified employees is due to transfer of costs from grants to LOB and state aid revenues. Overall budget is relatively unchanged. 3
9. School Administration Expenditures (24) No change in total expenditures in school administration. 1. Operations and Maintenance Expenditures (26) USD 28 continues limiting costs by utilizing district maintenance staff to complete most needed repairs and maintenance. Increased expenditures are anticipated as fuel and energy costs continue to rise. Cooperative purchasing with other districts help purchase at bulk rates lowering costs. 11. Other Costs (25 & 29: Other Supplemental Services) (3: Non-Instruction Services) Increased costs reflect industry price increases for non-certifies insurance costs. 12. Capital Improvements (4) Capital Outlay expenditures are used to purchase ongoing improvements to the building. New classroom doors were replaced this summer. Technology improvements include installing new digital projectors in classrooms. 1 mimeo units were purchased and inservice were provided to teachers assisting them with incorporating instruction using the technology. Fire alarm system was completely replaced in the grade school and junior high in early August. Several vehicles were replaced with new units this spring replacing well used bus, car and suburban. 13. Debt Services (5) Funds are collected locally for the bond issue to upgrade USD 28 facilities at TCHS. Currently with increases in Trego County valuation we no longer qualify for state aid on district bonds. 14. Miscellaneous Information Unencumbered Cash Balance by Fund Cash balances are maintained in funds as allowed by law. 15. Reserve Funds Unencumbered Cash Balance USD 28 does not currently have budgeted unencumbered cash balances. 16. Other Information FTE The 28-29 year reflects an estimated 2% increase in student FTE. This is due to increase in students at the elementary level. We have a general declining enrollment over the last several years with a five year project of continued declining enrollment. Maintaining technology throughout the school district is another major concern. This becomes especially difficult task with limited resources. Heavy state spending in at-risk and limited general fund increases has not helped our district keep up with needed expenditures for necessary technology upgrades 4
17. Miscellaneous Information Mill Rates by Fund The overall mill levy increased by.2 mills. Increases in funds have come primarily through increased county assessed valuation and increases in state aid funding. 18. Other Information Assessed Valuation and Bonded Indebtedness We continue to pay of $9 95, in principal each year on our 2 year bond issue. The amount the district pays in principal will increase as interest expenses decrease on the bond note. 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/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 (listed on the right under Data Portal sections) 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 6
Summary of Total Expenditures By Function (All Funds) % % % % % 26-27 of 27-28 of inc/ 28-29 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 3,34,484 6% 3,269,319 57% 8% 4,4,146 62% 24% Student & Instructional Sup 24,764 4% 225,257 4% 1% 219,866 3% -2% General Administration 29,689 4% 29,495 4% % 197,533 3% -6% School Administration (Buil 234,41 5% 243,961 4% 4% 257,575 4% 6% Operations & Maintenance 493,934 1% 497,657 9% 1% 577,587 9% 16% Capital Improvements 66,411 1% 389,81 7% 487% 328,893 5% -16% Debt Services 227,633 5% 23,283 4% 1% 227,48 3% -1% Other Costs 548,141 11% 636,18 11% 16% 712,721 11% 12% Total Expenditures 5,19,457 1% 5,71,962 1% 14% 6,561,729 1% 15% Amount per Pupil $13,16 $14,114 8% $15,26 8% The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-12), Virtual Education, 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 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: Instruction - 1 Operations & Maintenance - 26 Student & Instructional Support - 21 & 22 Other Costs - 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 4,5, Summary of Total Expenditures By Function (All Funds) 4,, 3,5, 3,, 2,5, 2,, 26-27 27-28 28-29 1,5, 1,, 5, Instruction Student & Instructional General SupportAdministration School Administration Operations (Building) & Maintenance Capital ImprovementsDebt Services Other Costs 28-29 Summary of Total Expenditures By Function (All Funds) Capital Improvements 5% Operations & Maintenance 9% School Administration (Building) 4% Debt Services 3% General Administration 3% Student & Instructional Support 3% Other Costs 11% Instruction 62% Instruction Student & Instructional Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Other Costs 1/7/28 9:32 AM Sumexpen.xls Page 1 of 19
Summary of General Expenditures by Function % % % % % 26-27 of 27-28 of inc/ 28-29 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 1,732,979 59% 1,53,745 55% -13% 1,565,899 54% 4% Student & Instructional Sup 169,536 6% 181,74 7% 7% 176,82 6% -3% General Administration 112,456 4% 125,267 5% 11% 154,138 5% 23% School Administration (Buil 222,12 8% 226,717 8% 2% 238,997 8% 5% Operations & Maintenance 419,99 14% 394,34 15% -6% 434,531 15% 1% Capital Improvements % % % % % Other Costs 26,233 9% 277,886 1% 7% 313,745 11% 13% Total Expenditures 2,917,125 1% 2,79,659 1% -7% 2,884,112 1% 6% Amount per Pupil $7,617 $6,77-12% $6,77 % 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 2,, 1,8, 1,6, 1,4, 1,2, 1,, 26-27 27-28 28-29 8, 6, 4, 2, 28-29 Summary of General Fund Expenditures by Function Other Costs 11% Operations & Maintenance 15% Instruction Student & Instructional Support General Administration School Administration (Building) 8% General Administration 6% Student & Instructional Support 6% Instruction 54% School Administration (Building) Operations & Maintenance Capital Improvements Other Costs 1/7/28 9:32 AM Sumexpen.xls Page 2 of 19
Summary of Supplemental General Fund Expenditures by Function % % % % % 26-27 of 27-28 of inc/ 28-29 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 112,23 8% 162,861 76% 45% 22,2 75% 24% Student & Instructional Sup % 1,8 1% % 2,5 1% 39% General Administration 4,1 3% 1,8 1% -55% 6,3 2% 25% School Administration (Buil % 1,7 1% % 2, 1% 18% Operations & Maintenance 23,427 17% 46,47 22% 98% 55, 21% 19% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 139,64 1% 214,568 1% 54% 268, 1% 25% Amount per Pupil $365 $531 46% $623 17% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. 25, Summary of Supplemental General Fund Expenditures by Function 2, 15, 26-27 27-28 28-29 1, 5, 28-29 Summary of Supplemental General Fund Expenditures by Function General Administration 2% Student & Instructional Support 1% Operations & Maintenance 21% School Administration (Building) 1% Instruction 75% Instruction Student & Instructional Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Other Costs 1/7/28 9:32 AM Sumexpen.xls Page 3 of 19
Summary of General and Supplemental General Fund Expenditures by Function % % % % % 26-27 of 27-28 of inc/ 28-29 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 1,845,182 6% 1,666,66 57% -1% 1,768,99 56% 6% Student & Instructional Sup 169,536 6% 183,54 6% 8% 179,32 6% -2% General Administration 116,466 4% 127,67 4% 9% 16,438 5% 26% School Administration (Buil 222,12 7% 228,417 8% 3% 24,997 8% 6% Operations & Maintenance 443,336 15% 44,711 15% -1% 489,531 16% 11% Capital Improvements % % % % % Other Costs 26,233 9% 277,886 1% 7% 313,745 1% 13% Total Expenditures 3,56,765 1% 2,924,227 1% -4% 3,152,112 1% 8% Amount per Pupil $7,981 $7,238-9% $7,33 1% 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. 2,, 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, Summary of General and Supplemental General Fund Expenditures by Function Instruction General Administration Operations & Maintenance Other Costs 26-27 27-28 28-29 28-29 Summary of General and Supplemental General Fund Expenditures by Function Operations & Maintenance 15% Other Costs 1% School Administration (Building) General 8% Administration 5% Student & Instructional Support 6% Instruction 56% Instruction Student & Instructional Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Other Costs 1/7/28 9:32 AM Sumexpen.xls Page 4 of 19
Summary of Special Education Fund by Function % % % % % 26-27 of 27-28 of inc/ 28-29 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 51,852 95% 566,591 96% 13% 78,322 96% 38% Student & Instructional Sup % % % % % General Administration 14,283 3% 14,6 2% 2% 14,7 2% 1% School Administration (Buil % % % % % Operations & Maintenance 9,19 2% 9,737 2% 7% 12,1 1% 24% Capital Improvements % % % % % Other Costs 3,76 1% 1,79 % -52% 6, 1% 235% Total Expenditures 529,4 1% 592,718 1% 12% 813,122 1% 37% Amount per Pupil $1,381 $1,467 6% $1,891 29% 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 9, 8, 7, 6, 5, 4, 3, 2, 1, 26-27 27-28 28-29 28-29 Summary of Special Education Fund by Function Operations & Maintenance 1% General Administration 2% Instruction 96% Other Costs 1% Instruction Student & Instructional Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Other Costs 1/7/28 9:32 AM Sumexpen.xls Page 5 of 19
Instruction Expenditures (1) % % 26-27 27-28 inc/ 28-29 inc/ Actual Actual dec Budget dec General 1,732,979 1,53,745-13% 1,565,899 4% Federal Funds 316,336 418,897 32% 494,75 18% Supplemental General 112,23 162,861 45% 22,2 24% At Risk (4yr Old) % % At Risk (K-12) 19,811 296,244 17% 253,647-14% Bilingual Education % % Virtual Education Capital Outlay 3,26 47,795 1391% 388,126 712% Driver Education 13,83 14,817 7% 37,317 152% Declining Enrollment % % Extraordinary School Progr % % Food Service % % Professional Development % % Parent Education Program % % Summer School 1,18-1% 16,939 % Special Education 51,852 566,591 13% 78,322 38% Cost of Living % % Vocational Education 112,222 118,833 6% 126,857 7% Gifts/Grants 9,78 3, -69% 4,113 37% Special Liability % % School Retirement % % Extraordinary Growth Facili % % Special Reserve % KPERS Spec. Ret. Contribu 121,346 135,981 12% 169,976 25% Contingency Reserve % Text Book & Student Mater 555 % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 3,34,484 3,269,319 8% 4,4,146 24% Enrollment (FTE)* 383. 44. 5% 43. 6% Amount per Pupil 7,923 8,92 2% 9,396 16% Adult Education % % Adult Supplemental Educat % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 3,34,484 3,269,319 8% 4,4,146 24% Instruction Expenditures 4,5, 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, 26-27 27-28 28-29 2,, 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, Instruction Expenditures 26-27 27-28 28-29 General Supplemental General Special Education NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 1/7/28 9:32 AM Sumexpen.xls Page 6 of 19
Student and Instructional Support Expenditures (21 & 22) % % 26-27 27-28 inc/ 28-29 inc/ Actual Actual dec Budget dec General 169,536 181,74 7% 176,82-3% Federal Funds % % Supplemental General 1,8 % 2,5 39% At Risk (4yr Old) % % At Risk (K-12) 2 722 351% -1% Bilingual Education % % Virtual Education Capital Outlay 6,14 % -1% Driver Training % % Declining Enrollment % % Extraordinary School Progr % % Food Service % % Professional Development 4,962 621-87% 2,686 333% Parent Education Program 2,47 3,95 6% 7,363 86% Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants 4 % 16,187 3947% Special Liability % % School Retirement % % Extraordinary Growth Facili % % Special Reserve % KPERS Spec. Ret. Contribu 1,229 11,462 12% 14,328 25% Contingency Reserve % Text Book & Student Mater 17,547 18,548 6% Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 24,764 225,257 1% 219,866-2% Enrollment (FTE)* 383. 44. 5% 43. 6% Amount per Pupil 535 558 4% 511-8% Adult Education % % Adult Supplemental Educat % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 24,764 225,257 1% 219,866-2% Amount per Pupil $541 $536-1% $511-5% Student and Instructional Support Expenditures 25, 2, 15, 1, 5, 26-27 27-28 28-29 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. 1/7/28 9:32 AM Sumexpen.xls Page 7 of 19
General Administration Expenditures (23) % % 26-27 27-28 inc/ 28-29 inc/ Actual Actual dec Budget dec General 112,456 125,267 11% 154,138 23% Federal Funds 69,652 57,912-17% -1% Supplemental General 4,1 1,8-55% 6,3 25% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education Capital Outlay 439-1% 1, % Driver Training % % Declining Enrollment % % Extraordinary School Progr % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 14,283 14,6 2% 14,7 1% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facili % % Special Reserve % KPERS Spec. Ret. Contribu 8,849 9,916 12% 12,395 25% Contingency Reserve % Text Book & Student Mater % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 29,689 29,495 % 197,533-6% Enrollment (FTE)* 383. 44. 5% 43. 6% Amount per Pupil 547 519-5% 459-11% Adult Education % % Adult Supplemental Educat % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 29,689 29,495 % 197,533-6% 25, General Administration Expenditures 2, 15, 1, 5, 26-27 27-28 28-29 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. 1/7/28 9:32 AM Sumexpen.xls Page 8 of 19
School Administration Expenditures (24) % % 26-27 27-28 inc/ 28-29 inc/ Actual Actual dec Budget dec General 222,12 226,717 2% 238,997 5% Federal Funds 68 2,35 287% -1% Supplemental General 1,7 % 2, 18% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education Capital Outlay % % Driver Training 17 11-35% 1 89% Declining Enrollment % % Extraordinary School Progr % % 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 Facili % % Special Reserve % KPERS Spec. Ret. Contribu 11,764 13,183 12% 16,478 25% Contingency Reserve % Text Book & Student Mater % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 234,41 243,961 4% 257,575 6% Enrollment (FTE)* 383. 44. 5% 43. 6% Amount per Pupil 612 64-1% 599-1% Adult Education % % Adult Supplemental Educat % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 234,41 243,961 4% 257,575 6% School Administration Expenditures 3, 25, 2, 15, 1, 5, 26-27 27-28 28-29 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. 1/7/28 9:32 AM Sumexpen.xls Page 9 of 19
Operations and Maintenance Expenditures (26) % % 26-27 27-28 inc/ 28-29 inc/ Actual Actual dec Budget dec General 419,99 394,34-6% 434,531 1% Federal Funds 1,955 2,94 5% 2,75-6% Supplemental General 23,427 46,47 98% 55, 19% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education Capital Outlay 3,22 % -1% Driver Training 2,69 2,788 4% 6,76 142% Declining Enrollment % % Extraordinary School Progr % % Food Service 16,669 18,336 1% 41,4 126% Professional Development % % Parent Education Program % % Summer School % % Special Education 9,19 9,737 7% 12,1 24% Cost of Living % % Vocational Education 12,31 11,111-1% 14,28 26% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facili % % Special Reserve % KPERS Spec. Ret. Contribu 7,865 8,814 12% 11,18 25% Contingency Reserve % Text Book & Student Mater % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 493,934 497,657 1% 577,587 16% Enrollment (FTE)* 383. 44. 5% 43. 6% Amount per Pupil 1,29 1,232-4% 1,343 9% Adult Education % % Adult Supplemental Educat % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 493,934 497,657 1% 577,587 16% 7, Operations and Maintenance Expenditures 6, 5, 4, 3, 2, 1, 26-27 27-28 28-29 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. 1/7/28 9:32 AM Sumexpen.xls Page 1 of 19
Other Costs (25 & 29: Other Supplemental Services) (27: Transportation) (3: Non-Instruction Services) % % 26-27 27-28 inc/ 28-29 inc/ Actual Actual dec Budget dec General 26,233 277,886 7% 313,745 13% Federal Funds % 2 % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education Capital Outlay 64,148 111,428 74% 8, -28% Driver Training % % Declining Enrollment % % Extraordinary School Progr % % Food Service 27,564 231,14 11% 295,356 28% Professional Development % % Parent Education Program % % Summer School % % Special Education 3,76 1,79-52% 6, 235% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facili % % Special Reserve % KPERS Spec. Ret. Contribu 12,436 13,936 12% 17,42 25% Contingency Reserve % Text Book & Student Mater % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 548,141 636,18 16% 712,721 12% Enrollment (FTE)* 383. 44. 5% 43. 6% Amount per Pupil 1,431 1,575 1% 1,657 5% Adult Education % % Adult Supplemental Educat % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 548,141 636,18 16% 712,721 12% 8, Other Costs 7, 6, 5, 4, 3, 2, 1, 26-27 27-28 28-29 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. 1/7/28 9:32 AM Sumexpen.xls Page 11 of 19
Capital Improvements Expenditures (4) % % 26-27 27-28 inc/ 28-29 inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education Capital Outlay 66,411 389,81 487% 328,893-16% Driver Training % % Declining Enrollment % % Extraordinary School Progr % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facili % % Special Reserve % KPERS Spec. Ret. Contribu % % Contingency Reserve % Text Book & Student Mater % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 66,411 389,81 487% 328,893-16% Enrollment (FTE)* 383. 44. 5% 43. 6% Amount per Pupil 173 965 456% 765-21% Adult Education % % Adult Supplemental Educat % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 66,411 389,81 487% 328,893-16% Capital Improvements (4) 45, 4, 35, 3, 25, 2, 15, 1, 5, 26-27 27-28 28-29 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. 1/7/28 9:32 AM Sumexpen.xls Page 12 of 19
Debt Services Expenditures (51) % % 26-27 27-28 inc/ 28-29 inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Progr % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facili % % Special Reserve % KPERS Spec. Ret. Contribu % % Contingency Reserve % Text Book & Student Mater % Bond & Interest #1 227,633 23,283 1% 227,48-1% Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 227,633 23,283 1% 227,48-1% Enrollment (FTE)* 383. 44. 5% 43. 6% Amount per Pupil 594 57-4% 529-7% Adult Education % % Adult Supplemental Educat % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 227,633 23,283 1% 227,48-1% Debt Services (51) 25, 2, 15, 1, 5, 26-27 27-28 28-29 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. 1/7/28 9:32 AM Sumexpen.xls Page 13 of 19
Transfers (52) % % 26-27 27-28 inc/ 28-29 inc/ Actual Actual dec Budget dec General 462,52 73,195 58% 793,55 9% Federal Funds % % Supplemental General 378,86 355,432-6% 432, 22% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education Capital Outlay Driver Training % % Declining Enrollment % % Extraordinary School Progr % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facili % % Special Reserve % KPERS Spec. Ret. Contribu % % Contingency Reserve % Text Book & Student Mater % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 841,38 1,85,627 29% 1,225,55 13% Enrollment (FTE)* 383. 44. 5% 43. 6% Amount per Pupil 2,197 2,687 22% 2,85 6% Adult Education % % Adult Supplemental Educat % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 841,38 1,85,627 29% 1,225,55 13% Transfers (52) 1,4, 1,2, 1,, 8, 6, 4, 2, 26-27 27-28 28-29 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. 1/7/28 9:32 AM Sumexpen.xls Page 14 of 19
Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 26 July 1, 27 July 1, 28 General 255 1 Federal Funds 85 2,919 17,42 Supplemental General 19,91 1,198 21,281 At Risk (4yr Old) At Risk (K-12) 659 Bilingual Education Virtual Education Capital Outlay 571,534 654,245 447,594 Driver Training 9,23 17,851 17,425 Declining Enrollment Extraordinary School Progr Food Service 52,574 53,97 49,556 Professional Development 7,769 3,37 2,686 Parent Education Program 883 913 963 Summer School 17,957 16,939 16,939 Special Education 94,741 13,55 12,988 Cost of Living Vocational Education 361 2,829 885 Gifts/Grants 22,872 2,16 17,3 Special Liability School Retirement Extraordinary Growth Facili Special Reserve KPERS Spec. Ret. Contribu Contingency Reserve 68,45 68,45 Text Book & Student Mater 258-362 Bond & Interest 1 211,3 242,75 255,738 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 1,77,675 1,198,189 95,776 Enrollment (FTE)* 383. 44. 43. Amount per Pupil 2,814 2,966 2,211 Adult Education Adult Supplemental Educat Area Vocational School Tuition Reimbursement Special Education Coop TOTAL 1,77,675 1,198,189 95,776 Unencumbered Cash Balances by Fund 1,4, 1,2, 1,, 8, 6, 4, 2, July 1, 26 July 1, 27 July 1, 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. 1/7/28 9:32 AM Sumexpen.xls Page 15 of 19
Reserve Funds Unencumbered Cash Balance July 1, 26 July 1, 27 Special Reserve TOTAL OTHER Amount per Pupil $ $ 1 1 1 1 1 1 Unencumbered Cash Balances by Fund (Reserve Funds Only) July 1, 26 July 1, 27 *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. 1/7/28 9:32 AM Sumexpen.xls Page 16 of 19
Other Information 24-25 25-26 % 26-27 % 27-28 % 28-29 % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 382. 398. 4% 378.5-5% 42. 11% 43. 2% Enrollment (FTE)** 382. 398. 4% 383. -4% 44. 5% 43. 6% Number of Students - Free Meals 78 83 6% 79-5% 14 32% 114 1% Number of Students - Reduced Meals 55 64 16% 52-19% 51-2% 5-2% 5. Enrollment (FTE)* for Budget Authority 45. 4. 35. 3. 25. 2. 15. 1. 5.. 24-25 25-26 26-27 27-28 28-29 Enrollment (FTE)** Used for Calculating "Amount Per Pupil" 44. 43. 42. 41. 4. 39. 38. 37. 36. 35. 24-25 25-26 26-27 27-28 28-29 Low Income Students 12 1 8 6 4 Free Meals Reduced Meals 2 24-25 25-26 26-27 27-28 28-29 *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. 1/7/28 9:32 AM Sumexpen.xls Page 17 of 19
Miscellaneous Information Mill Rates by Fund 26-27 27-28 28-29 Actual Actual Budget General 2. 2. 2. Supplemental General 13.7 15.12 15.678 Adult Education... Capital Outlay 3.995 3.999 4. Declining Enrollment... Cost of Living... Special Liability... School Retirement... Extraordinary Growth Facili... Bond & Interest 1 7.189 6.272 5.97 Bond & Interest 2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD 44.254 45.373 45.585 Historical Museum... Public Library Board... Public Library Brd & Emp B... Recreation Commission 4.491 4.499 4. Recreation Commission Employee Benefit...123 TOTAL OTHER 4.491 4.499 4.123 Total USD Mill Rates 5. 45. 4. 35. 3. 25. 2. 15. 1. 5.. 26-27 27-28 28-29 28-29 Miscellaneous Information Mill Rates by Fund (Total USD) General Supplemental General Adult Education Capital Outlay 9% Bond & Interest 1 13% General 44% Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond & Interest 1 Bond & Interest 2 Extraordinary Growth Facilities No Fund Warrant Supplemental General 34% Special Assessment Temporary Note 1/7/28 9:32 AM Sumexpen.xls Page 18 of 19
Other Information 26-27 27-28 28-29 Actual Actual Budget Assessed Valuation $33,737,5 ########## ########## Bonded Indebtedness $2,65, $2,55, $2,44, Assessed Valuation $4,, $35,, $3,, $25,, $2,, $15,, $1,, $5,, $ 26-27 27-28 28-29 Bonded Indebtedness $3,, $2,5, $2,, $1,5, $1,, $5, $ 26-27 27-28 28-29 1/7/28 9:32 AM Sumexpen.xls Page 19 of 19