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
26-27 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 Sandra Krider Board President Box 458, Chetopa, KS 67336 Ron Wood Vice President Box 395, Chetopa, KS 67336 Doug Moses Member Box 715, 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 Jeff Corn Member 1256 Trego Rd, St. Paul, KS 66771 Key Staff Superintendent: Kim Juenemann Business Office Staff: Terri Ross Curriculum & Staff: Kim Juenemann, Dr. Paul Miller, Felix Diskin and Chelle Kemper Other Key Contacts: Bob Carter, Chetopa counselor; 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 and the Iowa Test of Basic Skills. 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. We have increasing enrollment. 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) Instuction 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 Instuction 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 Instuction 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 Instuction 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 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 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, 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 expecting our enrollment to stay steady in the next few years with a possibility of an increase. 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. 18. Other Information Assessed Valuation and Bonded Indebtedness The amount shown on indebtedness is the amount owed on our Q-Zab bonds. This money is used to purchase equipment and make repairs on the buildings. 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/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 5
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 2,141,114 63% 3,681,772 59% 72% 4,2,123 59% 14% Student & al Support 111,379 3% 26,175 4% 134% 381,99 5% 47% General Administration 393,157 12% 544,268 9% 38% 463,62 6% -15% School Administration (Building) 97,545 3% 194,295 3% 99% 27,3 4% 39% Operations & Maintenance 236,139 7% 439,99 7% 86% 599,96 8% 36% Capital Improvements 139,72 4% 477,513 8% 243% 359,936 5% -25% Debt Services % % % % % 266,831 8% 659,76 11% 147% 885,644 12% 34% Total Expenditures 3,385,237 1% 6,257,692 1% 85% 7,16,151 1% 14% Amount per Pupil $11,475 $1,761-6% $11,719 9% 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 4,5, 4,, Summary of Total Expenditures By Function (All Funds) 3,5, 3,, 2,5, 24-25 25-26 26-27 2,, 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 5% Operations & Maintenance 8% School Administration (Building) 4% 12% General Administration 6% Student & al Support 5% 6% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 1/9/26 4: 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 1,183,24 61% 1,967,75 65% 66% 2,141,239 64% 9% Student & al Support 11,771 5% 188,272 6% 85% 28,7 6% 11% General Administration 24,35 12% 27,23 7% -14% 171,38 5% -17% School Administration (Building) 22,933 1% 45,794 2% 1% 51,3 2% 12% Operations & Maintenance 231,535 12% 43,984 13% 74% 451,5 14% 12% Capital Improvements 94,936 5% 14,911 3% 11% 94,936 3% -1% 62,861 3% 129,551 4% 16% 212,7 6% 64% Total Expenditures 1,937,275 1% 3,46,79 1% 57% 3,331,413 1% 9% Amount per Pupil $6,567 $5,24-2% $5,452 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 2,5, 2,, 1,5, 1,, 24-25 25-26 26-27 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 26-27 Summary of General Fund Expenditures by Function Capital Improvements 3% 6% Operations & Maintenance 14% School Administration (Building) 2% General Administration 5% Student & al Support 6% 64% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/9/26 4: 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 182,766 54% 342,67 44% 87% 333,5 37% -3% Student & al Support 242 % 24,65 3% 186% 26,5 3% 8% General Administration 84,522 25% 248,662 32% 194% 21,524 23% -15% School Administration (Building) 7,421 21% 142,884 18% 13% 28, 23% 46% Operations & Maintenance % 2,4 3% % 12, 13% 499% Capital Improvements % % % % % % % % % % Total Expenditures 337,951 1% 778,33 1% 13% 898,524 1% 15% Amount per Pupil $1,146 $1,338 17% $1,471 1% 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 Operations & Maintenance 13% School Administration (Building) 23% General Administration 23% 38% Student & al Support 3% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/9/26 4: 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 1,365,97 6% 2,39,142 6% 69% 2,474,739 59% 7% Student & al Support 12,13 4% 212,922 6% 19% 235,2 6% 1% General Administration 324,557 14% 455,865 12% 4% 381,562 9% -16% School Administration (Building) 93,354 4% 188,678 5% 12% 259,3 6% 37% Operations & Maintenance 231,535 1% 424,24 11% 83% 571,5 14% 35% Capital Improvements 94,936 4% 14,911 3% 11% 94,936 2% -1% 62,861 3% 129,551 3% 16% 212,7 5% 64% Total Expenditures 2,275,226 1% 3,825,93 1% 68% 4,229,937 1% 11% Amount per Pupil $7,713 $6,578-15% $6,923 5% The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-13 and adds together the 'General Fund' and 'Supplemental General Fund' line items. Summary of General and Supplemental General Fund Expenditures by Function 3,, 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 26-27 Summary of General and Supplemental General Fund Expenditures by Function Capital Improvements 2% 5% Operations & Maintenance 14% School Administration (Building) 6% General Administration 9% Student & al Support 6% 58% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/9/26 4: 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 327,527 92% 57,311 9% 55% 628,5 9% 24% Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % 29,984 8% 57,772 1% 93% 72,343 1% 25% Total Expenditures 357,511 1% 565,83 1% 58% 7,843 1% 24% Amount per Pupil $1,212 $972-2% $1,147 18% 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 1% 9% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/9/26 4: PM Sumexpen.xls Page 5 of 19
Expenditures (1) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 1,183,24 1,967,75 66% 2,141,239 9% Federal Funds 343,875 382,513 11% 39,3 2% Supplemental General 182,766 342,67 87% 333,5-3% At Risk (4yr Old) 2,83 4, 92% At Risk (K-12) 212,668 36, 69% Bilingual Education % % Capital Outlay 578 8,495 137% 24,697 191% Driver Education 1,562-1% 12,5 % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 6,465-1% 19,5 % Special Education 327,527 57,311 55% 628,5 24% Vocational Education 14,84 64,815 338% 11, 7% Gifts/Grants 5,836-1% 15, % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 59,514 95,797 61% 125,157 31% Contingency Reserve % Text Book & Student Material 14,983 8,21 435% Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,141,114 3,681,772 72% 4,2,123 14% Enrollment (FTE)* 295. 581.5 97% 611. 5% Amount per Pupil 7,258 6,332-13% 6,874 9% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,141,114 3,681,772 72% 4,2,123 14% 4,5, 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, Expenditures 24-25 25-26 26-27 Expenditures 2,5, 2,, 1,5, 1,, General Supplemental General Special Education 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. 1/9/26 4: 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 11,771 188,272 85% 28,7 11% Federal Funds % % Supplemental General 242 24,65 186% 26,5 8% At Risk (4yr Old) % At Risk (K-12) 8,271 4, 384% Bilingual Education % % Capital Outlay % 5, % Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development 4,367 32,36 634% 74,81 133% Parent Education Program % % Summer School 88-1% 5,5 % Special Education % % Vocational Education % % Gifts/Grants 1,329 % 11,489 764% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 4,191 5,617 34% 1, 78% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 111,379 26,175 134% 381,99 47% Enrollment (FTE)* 295. 581.5 97% 611. 5% Amount per Pupil 378 447 19% 625 4% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 111,379 26,175 134% 381,99 47% Amount per Pupil $386 $464 2% $653 41% Student and al Support Expenditures 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. 1/9/26 4: 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 24,35 27,23-14% 171,38-17% Federal Funds 61,56 62,849 3% 63,5 1% Supplemental General 84,522 248,662 194% 21,524-15% At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay 17,19 % 1, -42% 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 7,544 8,364 11% 8, -4% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 393,157 544,268 38% 463,62-15% Enrollment (FTE)* 295. 581.5 97% 611. 5% Amount per Pupil 1,333 936-3% 758-19% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 393,157 544,268 38% 463,62-15% 6, General Administration Expenditures 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. 1/9/26 4: 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 22,933 45,794 1% 51,3 12% Federal Funds % % Supplemental General 7,421 142,884 13% 28, 46% 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 Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 4,191 5,617 34% 11, 96% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 97,545 194,295 99% 27,3 39% Enrollment (FTE)* 295. 581.5 97% 611. 5% Amount per Pupil 331 334 1% 442 32% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 97,545 194,295 99% 27,3 39% School 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. 1/9/26 4: 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 231,535 43,984 74% 451,5 12% Federal Funds % % Supplemental General 2,4 % 12, 499% At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay 332 9,474 2754% 15, 58% Driver Training 81-1% 4,596 % 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 4,191 6,411 53% 8, 25% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 236,139 439,99 86% 599,96 36% Enrollment (FTE)* 295. 581.5 97% 611. 5% Amount per Pupil 8 757-5% 981 3% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 236,139 439,99 86% 599,96 36% 7, Operations and Maintenance Expenditures 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. 1/9/26 4: 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 62,861 129,551 16% 212,7 64% Federal Funds 32 392 3% 1,1 181% Supplemental General % % At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay 25,83 16,349 521% 2, 25% Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service 143,689 35,285 112% 386,1 26% Professional Development % % Parent Education Program % % Summer School % % Special Education 29,984 57,772 93% 72,343 25% Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 4,192 6,411 53% 13,5 111% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 266,831 659,76 147% 885,644 34% Enrollment (FTE)* 295. 581.5 97% 611. 5% Amount per Pupil 95 1,135 25% 1,449 28% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 266,831 659,76 147% 885,644 34% 1,, 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. 1/9/26 4: 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 94,936 14,911 11% 94,936-1% Federal Funds % % Supplemental General % % At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay 44,136 372,62 744% 265, -29% 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 139,72 477,513 243% 359,936-25% Enrollment (FTE)* 295. 581.5 97% 611. 5% Amount per Pupil 471 821 74% 589-28% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 139,72 477,513 243% 359,936-25% Capital Improvements (4) 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. 1/9/26 4: 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)* 295. 581.5 97% 611. 5% 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. 1/9/26 4: PM Sumexpen.xls Page 13 of 19
Transfers (52) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 277,21 1,86,616 292% 1,247, 15% Federal Funds % % Supplemental General 193, 31,892 61% 475, 53% 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 47,21 1,397,58 197% 1,722, 23% Enrollment (FTE)* 295. 581.5 97% 611. 5% Amount per Pupil 1,593 2,43 51% 2,818 17% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 47,21 1,397,58 197% 1,722, 23% Transfers (52) 2,, 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, 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. 1/9/26 4: PM Sumexpen.xls Page 14 of 19
Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 24 July 1, 25 July 1, 26 General Federal Funds 2,783 3,592 6,388 Supplemental General 22,548 13,781 34,296 At Risk (4yr Old) At Risk (K-12) Bilingual Education Capital Outlay 93,998 177,36 124,198 Driver Training 6,412 5,822 7,96 Declining Enrollment Extraordinary School Program Food Service 42,71 58,76 65,771 Professional Development 4,367 1, 21,31 Parent Education Program Summer School Special Education 77,91 8,342 93,843 Vocational Education Gifts/Grants 1,328 1,328 6,489 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 82,668 85,48 Text Book & Student Material 1,282 21,149 Bond & Interest 1 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 344,358 457,74 359,382 Enrollment (FTE)* 295. 581.5 611. Amount per Pupil 1,167 786 588 Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL 344,358 457,74 359,382 Unencumbered Cash Balances by Fund 5, 45, 4, 35, 3, 25, 2, 15, 1, 5, 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. 1/9/26 4: 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. 1/9/26 4: 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)* 27.5 276. 2% 288.2 4% 56.5 94% 585. 4% Enrollment (FTE)** 285. 295.5 4% 295. % 581.5 97% 611. 5% Number of Students - Free Meals 169 187 11% 184-2% 269 46% 275 2% Number of Students - Reduced Meals 32 39 22% 57 46% 99 74% 15 6% 7. Enrollment (FTE)* for Budget Authority 6. 5. 4. 3. 2. 1.. 22-23 23-24 24-25 25-26 26-27 Enrollment (FTE)** Used for Calculating "Amount Per Pupil" 7. 6. 5. 4. 3. 2. 1.. 22-23 23-24 24-25 25-26 26-27 Low Income Students 3 25 2 15 1 Free Meals Reduced Meals 5 22-23 23-24 24-25 25-26 26-27 *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. 1/9/26 4: 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 23.71 26.824 24.647 Adult Education... Capital Outlay 3.961 3.997 4. Declining Enrollment.. Special Liability... School Retirement... Extraordinary Growth Facilities... Bond & Interest 1... Bond & Interest 2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD 47.671 5.821 48.647 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.. 24-25 25-26 26-27 26-27 Miscellaneous Information Mill Rates by Fund (Total USD) Supplemental General 51% Capital Outlay 8% General 41% 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 1/9/26 4: PM Sumexpen.xls Page 18 of 19
Other Information 24-25 25-26 26-27 Actual Actual Budget Assessed Valuation $6,775,382 $12,752,75 $12,845,252 Bonded Indebtedness $1,39,933 $944,997 $85,61 Assessed Valuation $14,, $12,, $1,, $8,, $6,, $4,, $2,, $ 24-25 25-26 26-27 Bonded Indebtedness $1,2, $1,, $8, $6, $4, $2, $ 24-25 25-26 26-27 1/9/26 4: PM Sumexpen.xls Page 19 of 19