Belle Plaine USD #357

Belle Plaine USD #357

Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary of Expenditures (Sumexpen.xlsx) i

213-14 Budget General Information USD # 357 Introduction Belle Plaine USD #357 serves 656 PreK-12 students in an 84 square mile area of rural Kansas located in Sumner County. Students attend one of three attendance centers. PreK-4 attend Belle Plaine Elementary. This school has a preschool program for Three and Four-Year Olds, and the State Pre-Kindergarten Program. Students in grades 5-8 attend Belle Plaine Middle School and 9-12 grade students attend Belle Plaine High School. Special education services are provided by the Sumner County Educational Service Center, located in Wellington, Kansas. The district continues to keep our community traditions and maintain our standard of academic excellence. The focus for the Board of Education is to make decisions that benefit all students in the district. We strive to improve reading and mathematics skills for every student in the district. The Board of Education is committed to providing our students a technology rich environment with all classrooms, computer labs, and libraries internet accessible. Additional information regarding Belle Plaine Schools can be found at http://www.usd357.org Board Members Lynette Turney, President 62-488-3544 lturney@usd357.org Debi Mansch, Vice President 62-488-2967 dmansch@usd357.org Matt Ast 62-488-2878 mast@usd357.org Rodney Bell 62-488-2838 rbell@usd357.org Janelle Bible 62-488-5396 jbible@usd357.org Stephanie Scott 62-488-2696 sscott@usd357.org Duane Smith 62-488-313 duanesmith@usd357.org Key Staff Superintendent: Dr. Rose Kane Business Office Staff: Becke Shivers, Board Clerk; Mary Hunt, Treasurer Other Key Contacts: Sherra Taylor, Belle Plaine Elementary Principal 62-488-2617 Ted Long, Belle Plaine Elementary Counselor Morey Balzer, Belle Plaine Middle School Principal 62-488-2222 Clay Newton, Belle Plaine Middle School Counselor Monte Stewart, Belle Plaine High School Principal 62-488-2421 Scott Kimble, Belle Plaine High School Asst. Principal Alison Stewart, Belle Plaine High School Counselor 1

The District s Accomplishments and Challenges Accomplishments: USD #357 offers outstanding early childhood education programs-3 and 4 year old preschool, State Pre-Kindergarten Program, and all day kindergarten. Belle Plaine Elementary School has fully implemented Multi-Tier System of Support (MTSS) and has a School-Wide Title I program. Belle Plaine Middle School and Belle Plaine High School have implemented professional learning communities focused on improving student learning. Academically, students in Belle Plaine schools have excellent achievement. Belle Plaine schools received 11 Standards of Excellence awards on the 212 Kansas State Assessments. Belle Plaine Elementary received the Standard of Excellence in 4 th grade reading and math. Belle Plaine Middle School received the Standard of Excellence in 5 th grade reading; 6 th, 7 th, and 8 th grade reading; and 7 th and 8 th grade math. Belle Plaine High School received Building-Wide Standard of Excellence in reading, math and science. Belle Plaine High School Act-tested students scored above the state average in 212. The 29-212 our-year graduation rate for Belle Plaine High School is 1%. Challenges: The greatest challenge for Belle Plaine USD #357 is continuing to provide quality schools on a limited financial budget. This is a result of several consecutive years of reducing spending in the areas of instruction-including delaying textbook adoptions, reducing instructional material purchases for classroom; facilities maintenance & improvements-scaling back facilities maintenance and capital outlay improvement projects; professional learning-reduction in inservice opportunities for staff and not accessing speakers to present to student or staff; technology upgrades, and activitieslengthening equipment replacement cycles and delaying uniform purchases. 2

Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) The funds included in total expenditures are: General, Supplemental General, At Risk (4Yr), At Risk(k-12), Capital Outlay, Driver Education, Special Education, Vocational Education, Bond & Interest, Student Materials Revolving & Textbook Rental, Gift/Grants, KPERS Special Retirement Contribution, Contingency, Federal Funds, and Activity Fund. 2. Summary of General Fund Expenditures by Function The funds included are from the General Fund line items. 3. Summary of Supplemental General Fund Expenditures by Function The funds included are from the Supplemental General Fund line items. 4. Summary of General and Supplemental General Fund Expenditures by Function The information presented adds together General Fund and Supplemental General Fund line items. 5. Summary of Special Education Fund by Function The fund included is the Special Education fund. 6. Instruction Expenditures (1) Instruction includes the activities dealing directly with the interaction between teachers and students. It may be provided in the classroom, during field trips or other medium such as ITV. Also, this summary includes the Amount per Pupil expenditure for instruction. 7. Student and Instructional Support Expenditures (21 & 22) Support services provide administrative, technical and logistical support to facilitate and enhance instruction. 21-Activities designed to assess and improve the well-being of students and to supplement the teaching process. These include social workers, counselors, and nurses. 22-Activities associated with assisting the instructional staff with the content and process of providing learning experiences for students. These include librarian staff, media services and staff development. 8. General Administration Expenditures (23) Activities concerned with establishing and administering policy for operating the district. These include the Board of Education budget, election services, legal services, superintendent and district office staff. 3

9. School Administration Expenditures (24) Activities concerned with the overall administrative responsibility for a school. These include the principals and their staff. 1. Operations and Maintenance Expenditures (26) Activities concerned with keeping the physical plan open, comfortable, and safe for use. Also, activities involved with keeping the grounds, buildings, and equipment in effective working condition and state of repair. These include maintenance, custodial, grounds, utilities, and security. 11. Other Costs (25 & 29: Other Supplemental Services) (3: Non-Instruction Services) Other costs are activities concerned with paying, transporting, exchanging, and maintaining goods for the district. 25-Activities concerned with fiscal services, budget services, payroll, purchasing, warehouse, printing, and internal audit. 3-Activities concerned with food service operation. 12. Capital Improvements (4) Activities concerned with acquiring land and building; remodeling buildings; constructing buildings and additions to buildings; initially installing or extending service systems and other build-in equipment; and improving sites. 13. Debt Services (5) This fund is used to redeem the district s outstanding general obligation bonds and accumulated interest. 14. Miscellaneous Information - Transfers The $1.86,651 General and Supplemental General Fund transfers are for support of operations. 15. Miscellaneous Information Unencumbered Cash Balance by Fund State law restricts the amount each district can spend in the General and Supplemental General funds. Any balance remaining at the end of the year is used to support expenditures in the subsequent years. Therefore, these balances do not provide additional budget authority to the school district. The Capital Outlay balance has two purposes. It provides funds to complete summer projects and provide equipment needs for the school. Some of the balance will be used for the vehicle and technology replacements. The Food Service balance is restricted and cannot be used for district operations. 4

The bond and interest balance is necessary to pay the bond payments and are not available for operating purposes. 16. Reserve Funds Unencumbered Cash Balance Reserve funds are not maintained since we purchase insurance rather than maintain funds to be self-insured for Worker s Comp, Health Insurance, Life Insurance, Property and Casualty, and Disability Income Insurance. 17. Other Information - FTE Enrollment is projected to remain relatively steady. For state aid and budget authority purposes, a student growth reserve of 3% was added to enable the district to take advantage of any potential budget authority increases based on total weighted FTE. 18. Miscellaneous Information Mill Rates by Fund The total mill rate of 56.984 is below the preceding year with a decrease of 2.76 mills. The major changes in the mill rate are as follows: Supplemental General (Local Option Budget) mill levy increased 2.434 mills. The budget for this fund is based on the general fund budget. The General Fund increased from the prior year and the assessed valuation increased as well. Capital Outlay mill levy increased 2.31 mills; from 1.69 to 4 mills. By our current resolution, the mill levy cannot exceed 4. mills. Bond and Interest mill levy was decreased 7.53 mills. We made the last payment on our bond in September 213. 19. Other Information Assessed Valuation and Bonded Indebtedness 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://svapp15586.ksde.org/k12/k12.aspx Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications http://www.ksde.org/default.aspx?tabid=187 Certified Personnel Enrollment Dropouts Graduates Salary Reports Kansas Building Report Card http://svapp15586.ksde.org/rcard/ Attendance Rate Graduation Rate Dropout Rate School Violence Assessments o Reading o Mathematics o Writing Graduates Passing Adv. Science Courses Graduates Passing Adv. Math Courses 6

Summary of Total Expenditures By Function (All Funds) % % % % % 211-212 of 212-213 of inc/ 213-214 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 4,755,279 62% 5,139,63 63% 8% 5,176,573 61% 1% Student Support Services 339,529 4% 465,446 6% 37% 55,719 6% 9% Instructional Support Services 599,632 8% 353,712 4% -41% 374,5 4% 6% General Administration 383,681 5% 437,68 5% 14% 478,14 6% 9% School Administration (Building) 335,655 4% 316,627 4% -6% 363, 4% 15% Operations & Maintenance 286,49 4% 33,17 4% 6% 326,5 4% 8% Transportation 133,733 2% 276,634 3% 17% 321,1 4% 16% Food Services 348,966 5% 326,37 4% -7% 358,962 4% 1% Capital Improvements % 18,769 % % 12, 1% 539% Debt Services 473,9 6% 474,675 6% % 384,75 5% -19% Other Costs 3 % 72 % 14% 5,213 1% 6964% Total Expenditures* 7,656,814 1% 8,111,813 1% 6% 8,459,457 1% 4% Amount per Pupil $12,761 $12,775 % $12,626-1% Current Expenditures** 7,97,61 1% 7,33,553 1% 3% 7,648,976 1% 4% Amount per Pupil $11,829 $11,544-2% $11,416-1% Percent of Expenditures Instruction*** (Total Expenditures) 4,669,966 61% 4,974,21 61% % 5,29,842 59% -2% Instruction*** (Current Expenditures) 4,669,966 66% 4,974,21 68% 2% 5,29,842 66% -2% * 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, Activity Fund and Special Education Coop Fund. ** Current Spending excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63) *** Instruction excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63) 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 Transportation - 27 Student Support Services - 21 Food Service - 31 Instructional Support Services - 22 Other Costs - 25/29 and 33 General Administration - 23 Capital Improvements - 4 School Administration (Building) - 24 Debt Services - 51 Operations & Maintenance - 26 Transfers - 52 Summary of Total Expenditures by Function (All Funds) 6,, 5,, 5,176,573 4,, 3,, 2,, 211-212 1,, 55,719 374,5 478,14 363, 326,5 321,1 358,962 12, 384,75 5,213 212-213 213-214 Operations & Maintenance 4% Transportation 4% School Administration (Building) 4% General Administration 6% Instructional Support 4% Student Support Services 6% 213-14 Summary of Total Expenditures by Function Capital Improvements 1% Food Services 4% Debt Services 5% Instruction 61% Other Costs 1% Instruction Student Support Services Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/12/213 1:32 PM Sumexpen.xlsx Page 1 of 24

Summary of General Fund Expenditures by Function % % % % % 211-212 of 212-213 of inc/ 213-214 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,181,334 68% 2,318,478 68% 6% 2,26,371 65% -5% Student Support 224,85 7% 231,47 7% 3% 233,2 7% 1% Instructional Support 84,717 3% 96,51 3% 14% 99,5 3% 3% General Administration 229,499 7% 296,31 9% 29% 318,14 9% 7% School Administration (Building) 316,87 1% 288,355 8% -9% 323, 1% 12% Operations & Maintenance 26,78 1% 37,615 1% 4% 49,5 1% 32% Transportation 123,272 4% 148,59 4% 2% 152,1 4% 3% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 3,187,214 1% 3,416,86 1% 7% 3,381,811 1% -1% Amount per Pupil $5,312 $5,38 1% $5,47-6% 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 2,5, 2,26,371 2,, 1,5, 1,, 5, 233,2 99,5 318,14 323, 49,5 152,1 211-212 212-213 213-214 213-14 Summary of General Fund Expenditures by Function School Administration (Building) 1% General Administration 9% Instructional Support 3% Student Support 7% Transportation 5% Operations & Maintenance 1% Instruction 65% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/213 1:32 PM Sumexpen.xlsx Page 2 of 24

Summary of Supplemental General Fund Expenditures by Function % % % % % 211-212 of 212-213 of inc/ 213-214 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 347,63 29% 378,9 31% 9% 298,743 26% -21% Student Support % 217,12 18% % 22, 19% 1% Instructional Support 497,29 42% 229,892 19% -54% 235, 2% 2% General Administration 16,174 9% 122,183 1% 15% 13, 11% 6% School Administration (Building) % % % % % Operations & Maintenance 242,816 2% 262,768 22% 8% 271, 23% 3% Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 1,193,649 1% 1,29,972 1% 1% 1,154,743 1% -5% Amount per Pupil $1,989 $1,95-4% $1,723-1% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. Summary of Supplemental General Expenditures by Function 5, 45, 4, 35, 3, 25, 298,743 22, 235, 271, 211-212 2, 212-213 15, 13, 213-214 1, 5, 213-14 Summary of Supplemental General Fund Expenditures by Function Instruction General Administration 11% Operations & Maintenance 24% Instructional Support 2% Instruction 26% Student Support 19% Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/213 1:32 PM Sumexpen.xlsx Page 3 of 24

Summary of General and Supplemental General Fund Expenditures by Function % % % % % 211-212 of 212-213 of inc/ 213-214 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,528,964 58% 2,696,487 58% 7% 2,55,114 55% -7% Student Support 224,85 5% 448,167 1% 99% 453,2 1% 1% Instructional Support 581,746 13% 326,393 7% -44% 334,5 7% 2% General Administration 335,673 8% 418,214 9% 25% 448,14 1% 7% School Administration (Building) 316,87 7% 288,355 6% -9% 323, 7% 12% Operations & Maintenance 269,596 6% 3,383 6% 11% 32,5 7% 7% Transportation 123,272 3% 148,59 3% 2% 152,1 3% 3% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 4,38,863 1% 4,626,58 1% 6% 4,536,554 1% -2% Amount per Pupil $7,31 $7,285 % $6,771-7% 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, 2,55,114 2,, 1,5, 1,, 5, 453,2 334,5 448,14 323, 32,5 152,1 211-212 212-213 213-214 213-14 Summary of General and Supplemental General Fund Expenditures by Function School Administration (Building) 7% General Administration 1% Instructional Support 8% Transportation Operations & Maintenance 3% 7% Student Support 1% Instruction 55% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/213 1:32 PM Sumexpen.xlsx Page 4 of 24

1,172,563 1,224,476 1,394,334 USD# 357 Summary of Special Education Fund by Function % % % % % 211-212 of 212-213 of inc/ 213-214 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 1,172,563 1% 1,224,476 1% 4% 1,394,334 1% 14% Student Support % % % % % Instructional Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 1,172,563 1% 1,224,476 1% 4% 1,394,334 1% 14% Amount per Pupil $1,954 $1,928-1% $2,81 8% 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 1,4, 1,2, 1,, 8, 6, 4, 211-212 212-213 213-214 2, 213-14 Summary of Special Education Fund by Function Instruction Student Support Instruction 1% Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/213 1:32 PM Sumexpen.xlsx Page 5 of 24

Instruction Expenditures (1) % % 211-212 212-213 inc/ 213-214 inc/ Actual Actual dec Budget dec General 2,181,334 2,318,478 6% 2,26,371-5% Federal Funds 152,57 15,417-1% 15,925-3% Supplemental General 347,63 378,9 9% 298,743-21% At Risk (4yr Old) 61,47 69,545 13% 7,42 1% At Risk (K-12) 394,16 385,99-2% 58,257 32% Bilingual Education % % Virtual Education % % Capital Outlay 85,313 164,853 93% 146,731-11% Driver Education 3,881 5,592 44% 7,6 36% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 1,172,563 1,224,476 4% 1,394,334 14% Cost of Living % % Vocational Education 127,538 92,61-27% 141,434 53% Gifts/Grants 12,463 % 45,212 263% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 179,932 251,57 4% 251,924 % Contingency Reserve 27,89 % Text Book & Student Material 15,644 28,891 85% Activity Fund 33,451 29,683-11% -1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 4,755,279 5,139,63 8% 5,176,573 1% Enrollment (FTE)* 6. 635. 6% 67. 6% Amount per Pupil 7,925 8,93 2% 7,726-5% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 4,755,279 5,139,63 8% 5,176,573 1% 5,2, 5,1, 5,, 4,9, 4,8, 4,7, 4,6, 4,5, Instruction Expenditures 5,176,573 5,139,63 4,755,279 211-212 212-213 213-214 Instruction Expenditures 2,5, 2,181,334 2,318,478 2,26,371 2,, 1,5, 1,, 5, 1,394,334 1,172,563 1,224,476 347,63 378,9 298,743 211-212 212-213 213-214 General Supplemental General Special Education NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: 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. 9/12/213 1:32 PM Sumexpen.xlsx Page 6 of 24

Student Support Expenditures (21) USD# 357 % % 211-212 212-213 inc/ 213-214 inc/ Actual Actual dec Budget dec General 224,85 231,47 3% 233,2 1% Federal Funds % 22,519 % Supplemental General 217,12 % 22, 1% 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 114,724 17,279-85% 3, 74% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 339,529 465,446 37% 55,719 9% Enrollment (FTE)* 6. 635. 6% 67. 6% Amount per Pupil 566 733 3% 755 3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 339,529 465,446 37% 55,719 9% Amount per Pupil $574 $774 35% $816 5% Student Support Expenditures 6, 5, 465,446 55,719 4, 339,529 3, 2, 1, 211-212 212-213 213-214 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: 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. 9/12/213 1:32 PM Sumexpen.xlsx Page 7 of 24

Instructional Support Expenditures (22) % % 211-212 212-213 inc/ 213-214 inc/ Actual Actual dec Budget dec General 84,717 96,51 14% 99,5 3% Federal Funds % % Supplemental General 497,29 229,892-54% 235, 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 % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 17,886 27,319 53% 4, 46% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 599,632 353,712-41% 374,5 6% Enrollment (FTE)* 6. 635. 6% 67. 6% Amount per Pupil 999 557-44% 559 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 599,632 353,712-41% 374,5 6% Amount per Pupil $999 $557-44% $559 % 6, 599,632 Instructional Support Expenditures 5, 4, 353,712 374,5 3, 2, 1, 211-212 212-213 213-214 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: 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. 9/12/213 1:32 PM Sumexpen.xlsx Page 8 of 24

General Administration Expenditures (23) % % 211-212 212-213 inc/ 213-214 inc/ Actual Actual dec Budget dec General 229,499 296,31 29% 318,14 7% Federal Funds 77 % -1% Supplemental General 16,174 122,183 15% 13, 6% 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 48,8 18,624-61% 3, 61% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 383,681 437,68 14% 478,14 9% Enrollment (FTE)* 6. 635. 6% 67. 6% Amount per Pupil 639 689 8% 714 4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 383,681 437,68 14% 478,14 9% General Administration Expenditures 5, 45, 4, 35, 3, 25, 2, 15, 1, 5, 478,14 437,68 383,681 211-212 212-213 213-214 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: 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. 9/12/213 1:32 PM Sumexpen.xlsx Page 9 of 24

School Administration Expenditures (24) % % 211-212 212-213 inc/ 213-214 inc/ Actual Actual dec Budget dec General 316,87 288,355-9% 323, 12% 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 Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 18,848 28,272 5% 4, 41% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 335,655 316,627-6% 363, 15% Enrollment (FTE)* 6. 635. 6% 67. 6% Amount per Pupil 559 499-11% 542 9% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 335,655 316,627-6% 363, 15% School Administration Expenditures 37, 363, 36, 35, 34, 335,655 33, 32, 316,627 31, 3, 29, 211-212 212-213 213-214 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: 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. 9/12/213 1:32 PM Sumexpen.xlsx Page 1 of 24

Operations and Maintenance Expenditures (26) % % 211-212 212-213 inc/ 213-214 inc/ Actual Actual dec Budget dec General 26,78 37,615 4% 49,5 32% Federal Funds % % Supplemental General 242,816 262,768 8% 271, 3% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 2,21 % 5, 126% Driver Training 577 % 1, 73% 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 16,813-1% % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 286,49 33,17 6% 326,5 8% Enrollment (FTE)* 6. 635. 6% 67. 6% Amount per Pupil 477 477 % 487 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 286,49 33,17 6% 326,5 8% Operations and Maintenance Expenditures 33, 326,5 32, 31, 33,17 3, 29, 286,49 28, 27, 26, 211-212 212-213 213-214 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: 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. 9/12/213 1:32 PM Sumexpen.xlsx Page 11 of 24

Transportation Expenditures (27) % % 211-212 212-213 inc/ 213-214 inc/ Actual Actual dec Budget dec General 123,272 148,59 2% 152,1 3% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 12,753 % 154, 28% 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 1,461 7,822-25% 15, 92% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 133,733 276,634 17% 321,1 16% Enrollment (FTE)* 6. 635. 6% 67. 6% Amount per Pupil 223 436 95% 479 1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 133,733 276,634 17% 321,1 16% Transportation Expenditures 35, 321,1 3, 276,634 25, 2, 15, 133,733 1, 5, 211-212 212-213 213-214 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: 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. 9/12/213 1:32 PM Sumexpen.xlsx Page 12 of 24

Food Services Expenditures (31) % % 211-212 212-213 inc/ 213-214 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 328,731 314,737-4% 346,462 1% 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 2,235 11,3-44% 12,5 11% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 348,966 326,37-7% 358,962 1% Enrollment (FTE)* 6. 635. 6% 67. 6% Amount per Pupil 582 513-12% 536 4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 348,966 326,37-7% 358,962 1% Food Service Expenditures 36, 355, 35, 345, 34, 335, 33, 325, 32, 315, 31, 35, 358,962 348,966 326,37 211-212 212-213 213-214 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: 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. 9/12/213 1:32 PM Sumexpen.xlsx Page 13 of 24

Other Costs (25 & 29: Other Supplemental Services) (33: Community Services Operations) % % 211-212 212-213 inc/ 213-214 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 % 5,13 % 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 3 72 14% 2 178% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 3 72 14% 5,213 6964% Enrollment (FTE)* 6. 635. 6% 67. 6% Amount per Pupil 127% 75 65997% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 3 72 14% 5,213 6964% Other Costs 6, 5, 5,213 4, 3, 2, 1, 3 72 211-212 212-213 213-214 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: 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. 9/12/213 1:32 PM Sumexpen.xlsx Page 14 of 24

Capital Improvements Expenditures (4) % % 211-212 212-213 inc/ 213-214 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 18,769 % 12, 539% 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 % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 18,769 % 12, 539% Enrollment (FTE)* 6. 635. 6% 67. 6% Amount per Pupil 3 % 179 56% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 18,769 % 12, 539% 12, Capital Improvements (4) 12, 1, 8, 6, 4, 2, 18,769 211-212 212-213 213-214 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: 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. 9/12/213 1:32 PM Sumexpen.xlsx Page 15 of 24

Debt Services Expenditures (51) % % 211-212 212-213 inc/ 213-214 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 % Activity Fund % % Bond and Interest #1 473,9 474,675 % 384,75-19% Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 473,9 474,675 % 384,75-19% Enrollment (FTE)* 6. 635. 6% 67. 6% Amount per Pupil 79 748-5% 574-23% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 473,9 474,675 % 384,75-19% Deb Services (51) 5, 45, 4, 35, 3, 25, 2, 15, 1, 5, 473,9 474,675 384,75 211-212 212-213 213-214 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: 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. 9/12/213 1:32 PM Sumexpen.xlsx Page 16 of 24

Transfers (52) % % 211-212 212-213 inc/ 213-214 inc/ Actual Actual dec Budget dec General 1,523,422 1,386,43-9% 1,539,934 11% Federal Funds % % Supplemental General 442,156 42,248-5% 523,859 25% 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 % % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,965,578 1,86,651-8% 2,63,793 14% Enrollment (FTE)* 6. 635. 6% 67. 6% Amount per Pupil 3,276 2,845-13% 3,8 8% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,965,578 1,86,651-8% 2,63,793 14% Transfers (52) 2,1, 2,5, 2,, 1,95, 1,9, 1,85, 1,8, 1,75, 1,7, 1,65, 2,63,793 1,965,578 1,86,651 211-212 212-213 213-214 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: 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. 9/12/213 1:32 PM Sumexpen.xlsx Page 17 of 24

Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 211 July 1, 212 July 1, 213 General 7,31 7,78 Federal Funds 3,644 Supplemental General 34,51 16,822 At Risk (4yr Old) 87 42 At Risk (K-12) 89,845 63,138 83,289 Bilingual Education Virtual Education Capital Outlay 572,51 641,683 384,289 Driver Training 14,436 19,91 22,369 Declining Enrollment Extraordinary School Program Food Service 26,39 17,192 8,396 Professional Development Parent Education Program Summer School Special Education 95,53 12,176 114,334 Cost of Living Vocational Education 5, 61,859 35,92 Gifts/Grants 7,675 2,421 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 32,979 82,979 55,89 Text Book & Student Material 46,9 65,74 95,91 Activity Fund 3,139 3,93 911 Bond and Interest #1 159,392 275,871 218,534 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 1,11,787 1,383,792 1,39,127 Enrollment (FTE)* 6. 635. 67. Amount per Pupil 1,836 2,179 1,551 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 1,11,787 1,383,792 1,39,127 Unencumbered Cash Balances by Fund 1,4, 1,2, 1,, 8, 6, 4, 2, 1,11,787 1,383,792 1,39,127 July 1, 211 July 1, 212 July 1, 213 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: 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. 9/12/213 1:32 PM Sumexpen.xlsx Page 18 of 24

Reserve Funds Unencumbered Cash Balance USD# 357 July 1, 211 July 1, 212 July 1, 213 Special Reserve TOTAL OTHER Amount per Pupil $ $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) 1 1 1 1 1 1 July 1, 211 July 1, 212 July 1, 213 *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. 9/12/213 1:32 PM Sumexpen.xlsx Page 19 of 24

Enrollment Information 29-21 21-211 % 211-212 % 212-213 % 213-214 % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 644. 65.5-6% 591.5-2% 61.5 2% 62. 3% Enrollment (FTE)** 74. 7. -5% 6. -14% 635. 6% 67. 6% Number of Students - Free Meals 225 216-4% 213-1% 232 9% 245 6% Number of Students - Reduced Meals 89 89 % 83-7% 13 24% 14 36% FTE Enrollment for Budget Authority 65. 64. 63. 62. 61. 6. 59. 58. 57. 56. 644. 62. 65.5 61.5 591.5 29-21 21-211 211-212 212-213 213-214 Enrollment (FTE)** Used for Calculating "Amount per Pupil" 8. 7. 6. 5. 4. 3. 2. 1.. 74. 7. 67. 635. 6. 29-21 21-211 211-212 212-213 213-214 Low Income Students 25 225 216 213 232 245 2 15 1 89 89 83 13 14 Free Meals Reduced Meals 5 29-21 21-211 211-212 212-213 213-214 *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. 9/12/213 1:32 PM Sumexpen.xlsx Page 2 of 24

Miscellaneous Information Mill Rates by Fund USD# 357 211-212 212-213 213-214 Actual Actual Budget General 2. 2. 2. Supplemental General 32.251 3.55 32.984 Adult Education... Capital Outlay. 1.69 4. Declining Enrollment... Cost of Living... Special Liability... School Retirement... Extraordinary Growth Facilities... Bond and Interest #1 8.736 7.53. Bond and Interest #2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD 6.987 59.743 56.984 Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission... Rec Comm Employee Bnfts... TOTAL OTHER... Total USD Mill Rates 8. 7. 6. 5. 4. 3. 2. 1.. 6.987 59.743 56.984 211-212 212-213 213-214 213-14 Miscellaneous Information Mill Rates by Fund (Total USD) Capital Outlay 7% Supplemental General 58% General 35% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond and Interest #1 Bond and Interest #2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/12/213 1:32 PM Sumexpen.xlsx Page 21 of 24

Other Information USD# 357 211-212 212-213 213-214 Actual Actual Budget Assessed Valuation $2,74,777 $21,22,798 $21,277,622 Bonded Indebtedness $1,29, $84, $384,75 Assessed Valuation $21,3, $21,2, $21,1, $21,, $2,9, $2,8, $2,7, $2,6, $2,5, $2,4, $21,277,622 $21,22,798 $2,74,777 211-212 212-213 213-214 Bonded Indebtedness $1,4, $1,29, $1,2, $1,, $8, $84, $6, $4, $384,75 $2, $ 211-212 212-213 213-214 9/12/213 1:32 PM Sumexpen.xlsx Page 22 of 24

USD 357 Sources of Revenue and Proposed Budget for 213-14 213-14 Estimated Sources of Revenue--213-14 Estimated Amount July 1, 213 State Federal Local July 1, 214 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 4,971,745 4,631,521 34,224 XXXXXXXX Supplemental General 1,678,62 16,822 94,864 756,916 XXXXXXXX Adult Education At Risk (4yr Old) 7,42 42 7, Adult Supplemental Education At Risk (K-12) 58,257 83,289 484,116 59,148 Bilingual Education Virtual Education Capital Outlay 425,731 384,289 8,63 39,188 Driver Training 8,6 22,369 3,91 5, 22,679 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 346,462 8,396 2,857 161,19 7, 14,1 Professional Development 5,13 5,13 Parent Education Program Summer School Special Education 1,394,334 114,334 1,28, Vocational Education 141,434 35,92 5,85 19,664 1, Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 45,212 2,421 5, 7,29 Textbook & Student Materials Revolving 95,91 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 419,624 419,624 XXXXXXXXX Contingency Reserve 55,89 XXXXXXXXX Activity Funds 911 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 384,75 218,534 188,477 35,771 58,32 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 128,444 xxxxxxxxxxx 128,444 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 1,573,25 1,39,127 6,157,13 289,553 2,63,793 1,372,641 196,256 Less Transfers 2,63,793 TOTAL Budget Expenditures $8,59,457 Sources of Revenue - - State, Federal, Local 211-212 212-213 213-214 State Revenues 5,988,615 5,877,322 6,157,13 Federal Revenues 329,932 321,362 289,553 Local Revenues 3,585,19 3,375,115 3,436,434 Total Revenues 9,93,566 9,573,799 9,883,9 Revenues Per Pupil 16,56 15,77 14,751

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