USD 55 Chetopa St. Paul
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 #: 55 Introduction Our mission at USD 55 is to provide an environment, which offers every student the opportunity to receive a meaningful education. Board Members Doug Moses Board President Box 715, Chetopa, KS 67336 Jeff Corn Vice-President 1256 Trego Rd, St. Paul, KS 66771 Sandra Krider Member Box 458, Chetopa, KS 67336 Ron Wood Member Box 395, Chetopa, KS 67336 George Davis Member Box 194, Chetopa, KS 67336 Elaine VanLeeuwen Member Box 312, St. Paul, KS 66771 Craig Sanders Member Box 522, Chetopa, KS 67336 Key Staff Superintendent: Kim Juenemann Associate or Assistant Superintendents: Business Office Staff: Terri Ross Curriculum & Staff: Roberta Carter, George Staten, Mark LaTurner Other Key Contacts: Lisa Brookover, Elementary Counselor; Marge Haskell, Dean of Students; Paulette Brunskill, St. Paul Counselor; Debbie Jackson, Central Office Secretary; Nancy Nading, Chetopa Elementary Secretary and Food Service Clerk; Betty Bradshaw, St. Paul Secretary The District s Accomplishments and Challenges Accomplishments: Challenges: Improvement on state assessment tests. Our attendance rate is above the state average, as is our graduation rate, while our dropout rate s below the state average. We are fully accredited. We have passed on our AYP. Excellent Rating on the Standard and Poor report for fiscal responsibility. US News and World Report bronze award. Sixth grade reading Challenge Award at Chetopa. Chetopa Elementary is first Great Expectation school in Kansas. One to one initiative in high schools. District wide training in Great Expectations being implemented in 8-9. District wide construction of new library media centers. Reaching the state standard of excellence on state assessment tests. We would like to continue to climb in enrollment yearly. Rising costs in salaries, insurance, utilities, fuel, etc. The distance between Chetopa and St. Paul. Making a better education for all students through the use of technology. Costs of technology. Dealing with the students behaviors that are disruptive to the education of other students 1
Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) includes teachers salaries, benefits, supplies, equipment, internet, sports, student trips, etc. Student support includes costs associated with counselor, nurse and library. General administration includes salaries for general administration as well as insurance costs, professional and technical support, communications services, supplies and equipment and board expenses. School administration includes salaries for principals and secretaries and supplies for the office. Operations and maintenance includes custodial salaries, custodial supplies and equipment, utilities and building maintenance. Capital improvements will include equipment, payment on the Q-Zab bonds and repairs. Other costs include transportation costs and other misc. 2. Summary of General Fund Expenditures by Function includes teachers salaries, benefits, supplies, equipment, internet, sports, student trips, etc. Student support includes costs associated with counselor, nurse and library. General administration includes salaries for general administration as well as insurance costs, professional and technical support, communications services, supplies and equipment and board expenses. School administration includes salaries for principals and secretaries and supplies for the office. Operations and maintenance includes custodial salaries, custodial supplies and equipment, utilities and building maintenance. Capital improvements will include equipment, payment on the Q-Zab bonds and repairs. Other costs include transportation costs and other misc. 3. Summary of Supplemental General Fund Expenditures by Function includes teachers salaries, benefits, supplies, equipment, internet, sports, student trips, etc. Student support includes costs associated with counselor, nurse and library. General administration includes salaries for general administration as well as insurance costs, professional and technical support, communications services, supplies and equipment and board expenses. School administration includes salaries for principals and secretaries and supplies for the office. Operations and maintenance includes custodial salaries, custodial supplies and equipment, utilities and building maintenance. Capital improvements will include equipment and repairs. Other costs include transportation costs and other misc. 4. Summary of General and Supplemental General Fund Expenditures by Function includes teachers salaries, benefits, supplies, equipment, internet, sports, student trips, etc. Student support includes costs associated with counselor, nurse and library. General administration includes salaries for general administration as well as insurance costs, professional and technical support, communications services, supplies and equipment and board expenses. School administration includes salaries for principals and secretaries and supplies for the office. Operations and maintenance includes custodial salaries, custodial supplies and equipment, utilities and building maintenance. Capital improvements will include equipment, payment on the Q-Zab bonds and repairs. Other costs include transportation costs and other misc. 2
5. Summary of Special Education Fund by Function includes salaries, benefits, supplies and co-op payments. Other costs include special education transportation costs. 6. Expenditures (1) includes teachers salaries, benefits, supplemental salaries, supplies, equipment, internet, sports, student trips, etc. 7. Student and al Support Expenditures (21 & 22) Student support includes costs associated with counselor, nurse, technology coordinator and library. These costs include salaries, benefits, supplies, equipment, books, etc. 8. General Administration Expenditures (23) General administration includes salaries for general administration as well as insurance costs, professional and technical support, communications services, supplies and equipment and board expenses. 9. School Administration Expenditures (24) School administration includes salaries for principals and secretaries and supplies for the office. 1. Operations and Maintenance Expenditures (26) Operations and maintenance includes custodial salaries, custodial supplies and equipment, utilities and building maintenance. 11. (25 & 29: Other Supplemental Services) (3: Non- Services) Other costs include transportation costs, salary and insurance associated with the business manager and other misc. 12. Capital Improvements (4) Capital improvements will include equipment, repairs and the payment on the Q-Zab bonds. 13. Debt Services (5) This includes transfers to funds such as Special Education, Driver s Education, Food Service, Capital Outlay, Professional Development, Summer School, At-Risk, At-Risk Preschool and Vocational Education. 14. Miscellaneous Information Unencumbered Cash Balance by Fund These are the funds that are allowed to have a carryover balance. Supplemental general can only have a cash balance if we have used up our budget authority. The supplemental general balance is the balance after we have used all of our budget authority for the previous school 3
year. We try to maintain a steady balance or increase the cash balance from the previous year in all funds that are allowed a cash balance. This will decrease the amount needing to be transferred in the current school year. 15. Reserve Funds Unencumbered Cash Balance We do not utilize the reserve funds. We purchase our insurance instead of being self-insured. 16. Other Information - FTE Our enrollment dropped between the school years of 21-22 and 22-23 and increased for the 24-25 school year. In 25-26, St. Paul was added and our enrollment almost doubled. We are showing a slight decrease in enrollment for the 28-29 school year, but expect the enrollment to stabilize in the future. 17. Miscellaneous Information Mill Rates by Fund We try to keep the mill levy as steady as possible. Due to the way taxes are figured, we were able to go the full budget authority in the supplemental general fund without raising the mill levy. The extra budgeted amounts will allow us to cover the increasing costs of salaries, insurance, utilities, fuel, etc. We have added a bond mill levy after the passing of the proposed bond issue. 18. Other Information Assessed Valuation and Bonded Indebtedness The amount shown on indebtedness is the amount owed on our Q-Zab bonds and general obligation bonds. The Q-Zab money is being used to purchase equipment and make repairs on the buildings. The general obligation bonds were issued for the current building projects and the purchase of technology. 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. 4
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 5
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 3,868,952 62% 4,43,57 63% 14% 4,823,18 57% 1% Student & al Support 292,358 5% 336,239 5% 15% 611,28 7% 82% General Administration 363,176 6% 314,24 5% -13% 325,5 4% 3% School Administration (Building) 253,744 4% 275,12 4% 8% 245,7 3% -11% Operations & Maintenance 443,994 7% 464,647 7% 5% 576,191 7% 24% Capital Improvements 192,238 3% 17,429 2% -11% 439,936 5% 158% Debt Services % 251,252 4% % 4,226 5% 59% 84,74 13% 747,593 11% -7% 1,11,4 12% 35% Total Expenditures 6,219,22 1% 6,963,72 1% 12% 8,432,45 1% 21% Amount per Pupil $1,825 $11,59 6% $15,194 32% 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 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 6,, Summary of Total Expenditures By Function (All Funds) 5,, 4,, 3,, 26-27 27-28 28-29 2,, 1,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 28-29 Summary of Total Expenditures By Function (All Funds) Debt Services 5% Capital Improvements 5% Operations & Maintenance 7% School Administration (Building) 3% 12% 57% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services General Administration 4% Student & al Support 7% 9/11/28 2:25 PM 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 1,915,561 63% 2,8,834 65% 9% 2,11,934 61% 1% Student & al Support 221,778 7% 219,14 7% -1% 32,5 9% 46% General Administration 131,887 4% 118,13 4% -1% 129,5 4% 9% School Administration (Building) 51,98 2% 53,84 2% 4% 56,7 2% 5% Operations & Maintenance 43,827 14% 432,913 14% % 5, 15% 15% Capital Improvements 14,911 3% 94,936 3% -1% 94,936 3% % 162,278 5% 196,44 6% 21% 223,65 7% 14% Total Expenditures 3,19,15 1% 3,196,26 1% 6% 3,435,77 1% 7% Amount per Pupil $5,255 $5,283 1% $6,191 17% 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 2,5, 2,, 1,5, 1,, 26-27 27-28 28-29 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 28-29 Summary of General Fund Expenditures by Function 7% Capital Improvements 3% Operations & Maintenance 15% School Administration (Building) 2% General Administration 4% Student & al Support 9% 6% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/11/28 2:25 PM 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 514,561 57% 668,854 62% 3% 638,346 62% -5% Student & al Support 12,754 1% 16,712 2% 31% 25, 2% 5% General Administration 151,24 17% 164,697 15% 9% 184, 18% 12% School Administration (Building) 194,53 22% 212,523 2% 9% 169, 16% -2% Operations & Maintenance 4,35 % 9,686 1% 14% 1, 1% 3% Capital Improvements 18,81 2% % -1% % % % % % % % Total Expenditures 895,165 1% 1,72,472 1% 2% 1,26,346 1% -4% Amount per Pupil $1,558 $1,773 14% $1,849 4% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. 8, Summary of Supplemental General Fund Expenditures by Function 7, 6, 5, 26-27 27-28 28-29 4, 3, 2, 1, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 28-29 Summary of Supplemental General Fund Expenditures by Function Operations & Maintenance School Administration 1% (Building) 16% General Administration 18% Student & al Support 2% 63% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/11/28 2:25 PM 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 2,43,122 62% 2,749,688 64% 13% 2,749,28 62% % Student & al Support 234,532 6% 235,852 6% 1% 345,5 8% 46% General Administration 283,91 7% 282,8 7% % 313,5 7% 11% School Administration (Building) 246,438 6% 266,363 6% 8% 225,7 5% -15% Operations & Maintenance 434,862 11% 442,599 1% 2% 51, 11% 15% Capital Improvements 122,992 3% 94,936 2% -23% 94,936 2% % 162,278 4% 196,44 5% 21% 223,65 5% 14% Total Expenditures 3,914,315 1% 4,268,678 1% 9% 4,462,116 1% 5% Amount per Pupil $6,813 $7,56 4% $8,4 14% 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. 3,, 2,5, 2,, Summary of General and Supplemental General Fund Expenditures by Function 26-27 27-28 28-29 1,5, 1,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 28-29 Summary of General and Supplemental General Fund Expenditures by Function Capital Improvements 2% 5% Operations & Maintenance 11% School Administration (Building) 5% General Administration 7% Student & al Support 8% 62% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/11/28 2:25 PM 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 556,221 9% 658,451 9% 18% 82,896 9% 25% Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % 64,36 1% 69,955 1% 9% 91, 1% 3% Total Expenditures 62,527 1% 728,46 1% 17% 911,896 1% 25% Amount per Pupil $1,8 $1,24 11% $1,643 36% 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, 26-27 27-28 28-29 2, 1, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 28-29 Summary of Special Education Fund by Function 1% 9% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/11/28 2:25 PM Sumexpen.xls Page 5 of 19
Expenditures (1) % % 26-27 27-28 inc/ 28-29 inc/ Actual Actual dec Budget dec General 1,915,561 2,8,834 9% 2,11,934 1% Federal Funds 39,652 273,394-12% 212,98-22% Supplemental General 514,561 668,854 3% 638,346-5% At Risk (4yr Old) 2,813 24,44 17% 5, 15% At Risk (K-12) 311,584 41,288 32% 536,715 31% Bilingual Education % % Virtual Education 5, Capital Outlay 1,181 % 41,574 342% Driver Education 2,119 9,1 329% 26, 186% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 5,343 % 19, 256% Special Education 556,221 658,451 18% 82,896 25% Cost of Living % % Vocational Education 76,353 56,81-26% 95, 67% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 14,636 168,23 2% 221,645 32% Contingency Reserve % Text Book & Student Material 21,452 46,645 117% Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 3,868,952 4,43,57 14% 4,823,18 1% Enrollment (FTE)* 574.5 65. 5% 555. -8% Amount per Pupil 6,734 7,279 8% 8,69 19% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 3,868,952 4,43,57 14% 4,823,18 1% 6,, Expenditures 5,, 4,, 3,, 2,, 1,, 26-27 27-28 28-29 Expenditures 2,5, 2,, 1,5, 1,, General Supplemental General Special Education 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 9/11/28 and kindergarten 2:25 PM students attending full time. Sumexpen.xls Page 6 of 19
Student and al Support Expenditures (21 & 22) % % 26-27 27-28 inc/ 28-29 inc/ Actual Actual dec Budget dec General 221,778 219,14-1% 32,5 46% Federal Funds % % Supplemental General 12,754 16,712 31% 25, 5% At Risk (4yr Old) % % At Risk (K-12) 7,81 28,427 264% 42, 48% Bilingual Education % % Virtual Education Capital Outlay % 73,61 % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 42,719 51,88 21% 92,263 78% Parent Education Program % % Summer School 4,13 % 11, 174% Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants 8,332 % 14,97 79% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 7,36 7,735 6% 32, 314% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 292,358 336,239 15% 611,28 82% Enrollment (FTE)* 574.5 65. 5% 555. -8% Amount per Pupil 59 556 9% 1,11 98% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 292,358 336,239 15% 611,28 82% Amount per Pupil $523 $636 21% $1,143 8% Student and al Support Expenditures 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. 9/11/28 2:25 PM Sumexpen.xls Page 7 of 19
General Administration Expenditures (23) % % 26-27 27-28 inc/ 28-29 inc/ Actual Actual dec Budget dec General 131,887 118,13-1% 129,5 9% Federal Funds 74,24 22,71-69% -1% Supplemental General 151,24 164,697 9% 184, 12% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 5,845 8,739 5% 12, 37% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 363,176 314,24-13% 325,5 3% Enrollment (FTE)* 574.5 65. 5% 555. -8% Amount per Pupil 632 519-18% 586 13% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 363,176 314,24-13% 325,5 3% 4, General Administration Expenditures 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. 9/11/28 2:25 PM Sumexpen.xls Page 8 of 19
School Administration Expenditures (24) % % 26-27 27-28 inc/ 28-29 inc/ Actual Actual dec Budget dec General 51,98 53,84 4% 56,7 5% Federal Funds % % Supplemental General 194,53 212,523 9% 169, -2% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 7,36 8,739 2% 2, 129% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 253,744 275,12 8% 245,7-11% Enrollment (FTE)* 574.5 65. 5% 555. -8% Amount per Pupil 442 455 3% 443-3% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 253,744 275,12 8% 245,7-11% 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. 9/11/28 2:25 PM 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 43,827 432,913 % 5, 15% Federal Funds % % Supplemental General 4,35 9,686 14% 1, 3% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education Capital Outlay 11,118 % 3, 17% Driver Training 6 % 19,191 31975% 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 9,132 1,924 2% 17, 56% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 443,994 464,647 5% 576,191 24% Enrollment (FTE)* 574.5 65. 5% 555. -8% Amount per Pupil 773 768-1% 1,38 35% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 443,994 464,647 5% 576,191 24% 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. 9/11/28 2:25 PM Sumexpen.xls Page 1 of 19
(25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % 26-27 27-28 inc/ 28-29 inc/ Actual Actual dec Budget dec General 162,278 196,44 21% 223,65 14% Federal Funds 394 999 154% -1% Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education Capital Outlay 261,784 142,362-46% 225, 58% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 33,558 323,723 7% 435,354 34% Professional Development % % Parent Education Program % % Summer School % % Special Education 64,36 69,955 9% 91, 3% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 12,42 14,114 14% 36, 155% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 84,74 747,593-7% 1,11,4 35% Enrollment (FTE)* 574.5 65. 5% 555. -8% Amount per Pupil 1,41 1,236-12% 1,822 47% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 84,74 747,593-7% 1,11,4 35% 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. 9/11/28 2:25 PM Sumexpen.xls Page 11 of 19
Capital Improvements Expenditures (4) % % 26-27 27-28 inc/ 28-29 inc/ Actual Actual dec Budget dec General 14,911 94,936-1% 94,936 % Federal Funds % % Supplemental General 18,81-1% % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education Capital Outlay 69,246 75,493 9% 345, 357% 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 192,238 17,429-11% 439,936 158% Enrollment (FTE)* 574.5 65. 5% 555. -8% Amount per Pupil 335 282-16% 793 181% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 192,238 17,429-11% 439,936 158% Capital Improvements (4) 5, 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. 9/11/28 2:25 PM 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 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 #1 251,252 % 4,226 59% Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 251,252 % 4,226 59% Enrollment (FTE)* 574.5 65. 5% 555. -8% Amount per Pupil 415 % 721 74% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 251,252 % 4,226 59% Debt Services (51) 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. 9/11/28 2:25 PM Sumexpen.xls Page 13 of 19
Transfers (52) % % 26-27 27-28 inc/ 28-29 inc/ Actual Actual dec Budget dec General 1,38,753 1,382,617 6% 1,368,715-1% Federal Funds % % Supplemental General 384,491 39,23-2% 415, 34% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education Capital Outlay Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,693,244 1,691,64 % 1,783,715 5% Enrollment (FTE)* 574.5 65. 5% 555. -8% Amount per Pupil 2,947 2,796-5% 3,214 15% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,693,244 1,691,64 % 1,783,715 5% Transfers (52) 2,, 1,8, 1,6, 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. 9/11/28 2:25 PM Sumexpen.xls Page 14 of 19
Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 26 July 1, 27 July 1, 28 General Federal Funds 6,388 27,12 Supplemental General 34,296 55,85 6,568 At Risk (4yr Old) At Risk (K-12) Bilingual Education Virtual Education Capital Outlay 124,198 432,25 629,21 Driver Training 7,96 19,977 2,871 Declining Enrollment Extraordinary School Program Food Service 65,771 83,656 89,987 Professional Development 21,31 33,63 32,459 Parent Education Program Summer School Special Education 93,843 18,697 111,896 Cost of Living Vocational Education 2, 2, Gifts/Grants 6,489 13,239 4,97 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 242,828 255,127 Text Book & Student Material 3,38 87,691 Bond & Interest 1 231,949 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 632,59 1,136,877 1,21,838 Enrollment (FTE)* 574.5 65. 555. Amount per Pupil 1,11 1,879 2,165 Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL 632,59 1,136,877 1,21,838 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. 9/11/28 2:25 PM 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. 9/11/28 2:25 PM 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)* 288.2 56.5 94% 558.8 % 529. -5% 535. 1% Enrollment (FTE)** 295. 581.5 97% 574.5-1% 65. 5% 555. -8% Number of Students - Free Meals 184 269 46% 226-16% 227 % 24 6% Number of Students - Reduced Meals 57 99 74% 123 24% 117-5% 13 11% 6. Enrollment (FTE)* for Budget Authority 5. 4. 3. 2. 1.. 24-25 25-26 26-27 27-28 28-29 Enrollment (FTE)** Used for Calculating "Amount Per Pupil" 7. 6. 5. 4. 3. 2. 1.. 24-25 25-26 26-27 27-28 28-29 Low Income Students 3 25 2 15 1 Free Meals Reduced Meals 5 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. 9/11/28 2:25 PM 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 24.675 2.31 2.375 Adult Education... Capital Outlay 4. 4. 4. Declining Enrollment... Cost of Living... Special Liability... School Retirement... Extraordinary Growth Facilities... Bond & Interest 1. 1.365 1.76 Bond & Interest 2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD 48.675 54.675 55.135 Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission... Recreation Commission Employee Benefit... TOTAL OTHER... Total USD Mill Rates 6. 5. 4. 3. 2. 1.. 26-27 27-28 28-29 28-29 Miscellaneous Information Mill Rates by Fund (Total USD) Capital Outlay 7% Bond & Interest 1 2% Supplemental General 37% General 36% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond & Interest 1 Bond & Interest 2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/11/28 2:25 PM Sumexpen.xls Page 18 of 19
Other Information 26-27 27-28 28-29 Actual Actual Budget Assessed Valuation $12,83,527 $12,844,791 $13,111,934 Bonded Indebtedness $85,61 $755,186 $9,16,311 Assessed Valuation $14,, $12,, $1,, $8,, $6,, $4,, $2,, $ 26-27 27-28 28-29 Bonded Indebtedness $1,, $9,, $8,, $7,, $6,, $5,, $4,, $3,, $2,, $1,, $ 26-27 27-28 28-29 9/11/28 2:25 PM Sumexpen.xls Page 19 of 19