Attica Public Schools USD #5
Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary of Expenditures (Sumexpen.xls) i
27-28 Budget General Information USD #: 5. Introduction USD #5 Attica Public Schools students continue to receive high-quality education and the results can be seen in their test scores, graduation rate, and other areas. The district prides itself in providing all students with strong academic programs by highly qualified staff. The pupil/teacher ratio is approximately 5.5 to. The patrons of this school district are strong supporters in the educational process and of the staff in the district and support the directions in which the school district chooses to go. Board Members Rogena Grigsby, President P.O. Box 366, Attica, KS 679 Phone 62-254-7726 Bruce Warren, Vice President 36 NW th Ave., Attica, KS 679 62-254-768 Sue Catlin, Member 496 NW 9 th Ave., Attica, KS 679 62-254-7658 Roger Goodman, Member 5 N. Main, Attica, KS 679 62-254-735 Dustin Newberry, Member 2 NW th Ave., Attica, KS 679 62-254-7294 Eugene Wyatt, Member P.O. Box 223, Attica, KS 679 62-254-7652 Amanda Smith, Member 42 West Avenue A, Attica, KS 679 62-254-7759 Key Staff Superintendent/K-2 Principal: Mr. Troy Piper Head Teacher and Activities Director: Mr. Lance Vandeveer Business Office Staff: Mrs. Bonnie J. Heath, Clerk of the Board and Ms. Jennifer Summers, District Secretary Curriculum & Staff: Mr. Troy Piper Other Key Contacts: Mr. Nick McGuire, Counselor The District s Accomplishments and Challenges Accomplishments: Puls Elementary and Attica Jr. High and High School have successfully met the Average Yearly Progress requirements for the past three years. Attica High School graduation rate is well above the average and the students attending post secondary educational institutions is as well. The district dropout rate is minimal. Challenges: The District is striving to continue to meet student needs with less financial resources through the state budget. Also the need to recruit highly qualified staff and declining enrollment is always a challenge.
Supplemental Information for the Following Tables. Summary of Total Expenditures by Function (All Funds) 2. Summary of General Fund Expenditures by Function 3. Summary of Supplemental General Fund Expenditures by Function 4. Summary of General and Supplemental General Fund Expenditures by Function 5. Summary of Special Education Fund by Function 6. Expenditures () 7. Student and al Support Expenditures (2 & 22) 8. General Administration Expenditures (23) 9. School Administration Expenditures (24). Operations and Maintenance Expenditures (26). (25 & 29: Other Supplemental Services) (3: Non- Services) 2. Capital Improvements (4) 3. Debt Services (5) 4. Miscellaneous Information Unencumbered Cash Balance by Fund 5. Reserve Funds Unencumbered Cash Balance 6. Other Information - FTE 7. Miscellaneous Information Mill Rates by Fund 8. 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. 2
KSDE Website Information Available K-2 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=87 Certified Personnel Enrollment Dropouts Graduates Salary Reports Kansas Building Report Card 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 3
Summary of Total Expenditures By Function (All Funds) % % % % % 25-26 of 26-27 of inc/ 27-28 of inc/ Actual Tot Actual Tot dec Budget Tot dec,7,823 58%,35,92 58% 3%,67,66 45% 3% Student & al Support 6,2 3% 56,76 3% -6% 67,645 6% 98% General Administration 56,474 9% 57,96 9% % 53,862 6% -3% School Administration (Building) 82,382 5% 86,35 5% 5% 4,452 4% 2% Operations & Maintenance 26,98 2% 88,744 % -8% 336,834 3% 78% Capital Improvements 9,27 % 26,49 % 37% 34,734 2% 9% Debt Services % % % % % 24,23 2% 226,588 3% 6% 335,72 3% 48% Total Expenditures,746,382 %,778,5 % 2% 2,579,765 % 45% Amount per Pupil $3,97 $4,225 2% $2,638 45% The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K- 2), Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Vocational Education, Professional Development, Bond & Interest #, 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 +-% due to rounding used. Pie graph percentages may differ from charts for this reason also. Further definition of what goes into each category: - Operations & Maintenance - 26 Student & al Support - 2 & 22-25, 29 and 3 and all others not included elsewhere General Administration - 23 Capital Improvements - 4 School Administration (Building) - 24 Debt Services - 5 Transfers - 52,4,,2, Summary of Total Expenditures By Function (All Funds),, 8, 25-26 26-27 27-28 6, 4, 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 27-28 Summary of Total Expenditures By Function (All Funds) Capital Improvements 2% Operations & Maintenance 3% School Administration (Building) 4% 3% General Administration 6% 46% Student & al Support 6% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 9/27/27 :9 AM Sumexpen.xls Page of 9
Summary of General Expenditures by Function % % % % % 25-26 of 26-27 of inc/ 27-28 of inc/ Actual Tot Actual Tot dec Budget Tot dec 63,43 64% 642,65 6% 6% 649,6 65% % Student & al Support 28,9 3% 3,484 3% 8% 3,48 3% % General Administration,266 2% 23,392 2% 2% 3,35 % -6% School Administration (Building) 69,52 7% 65,48 6% -5% 65,43 7% % Operations & Maintenance 79,29 8% 9,78 % 5% 99,429 % -7% Capital Improvements % % % % % 5,384 5% 7,264 7% 37% 47,4 5% -33% Total Expenditures 94,37 %,5,99 % 2% 995,654 % -5% Amount per Pupil $7,53 $8,46 2% $7,965-5% The Summary of General Fund Expenditures chart information comes from pages 6-3 and only uses the 'General Fund' line items. Summary of General Fund Expenditures by Function 7, 6, 5, 4, 3, 25-26 26-27 27-28 2,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 27-28 Summary of General Fund Expenditures by Function Operations & Maintenance % School Administration (Building) 7% General Administration % Student & al Support 3% 5% 65% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/27/27 :9 AM Sumexpen.xls Page 2 of 9
Summary of Supplemental General Fund Expenditures by Function % % % % % 25-26 of 26-27 of inc/ 27-28 of inc/ Actual Tot Actual Tot dec Budget Tot dec 99,922 4% 66,787 48% -33% 6,45 27% 59% Student & al Support 5,9 2% 6,25 4% 2% 2, 3% 99% General Administration 32,297 3% 2,36 5% -38% 2, 5% % School Administration (Building) 8,833 4% 7,64 6% -4% 8, 2% 5% Operations & Maintenance 97,52 4% 37,35 27% -62% 74, 45% 366% Capital Improvements % % % % % % % % 7, 8% % Total Expenditures 244,473 % 37,83 % -44% 39,45 % 83% Amount per Pupil $,956 $,3-44% $3,24 83% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-3 and only uses the 'Supplemental General Fund' line items. Summary of Supplemental General Fund Expenditures by Function 2, 8, 6, 4, 2, 25-26 26-27 27-28, 8, 6, 4, 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 27-28 Summary of Supplemental General Fund Expenditures by Function 8% Operations & Maintenance 45% 27% Student & al Support 3% General Administration 5% School Administration (Building) 2% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/27/27 :9 AM Sumexpen.xls Page 3 of 9
Summary of General and Supplemental General Fund Expenditures by Function % % % % % 25-26 of 26-27 of inc/ 27-28 of inc/ Actual Tot Actual Tot dec Budget Tot dec 73,353 59% 79,438 6% % 756,5 55% 7% Student & al Support 34,9 3% 36,59 3% 7% 42,48 3% 6% General Administration 42,563 2% 43,428 2% % 23,35 9% -4% School Administration (Building) 77,885 7% 73,95 6% -6% 73,43 5% % Operations & Maintenance 76,65 5% 57,69 3% -% 273,429 2% 74% Capital Improvements % % % % % 5,384 4% 7,264 6% 37% 7,4 8% 67% Total Expenditures,85,844 %,89,83 % %,386,4 % 6% Amount per Pupil $9,487 $9,58 % $,89 6% The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-3 and adds together the 'General Fund' and 'Supplemental General Fund' line items. Summary of General and Supplemental General Fund Expenditures by Function 8, 7, 6, 25-26 26-27 27-28 5, 4, 3, 2,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 26-27 Summary of General and Supplemental General Fund Expenditures by Function 8% Operations & Maintenance 2% School Administration (Building) 5% General Administration 9% Student & al Support 3% 55% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/27/27 :9 AM Sumexpen.xls Page 4 of 9
Summary of Special Education Fund by Function % % % % % 25-26 of 26-27 of inc/ 27-28 of inc/ Actual Tot Actual Tot dec Budget Tot dec 4,37 85% 44,866 82% 3% 64,69 82% 4% Student & al Support % % % % % General Administration 6,446 4% 6,466 4% % 6,55 3% % School Administration (Building) % % % % % Operations & Maintenance 5,37 3% 6,637 4% 29% 5,635 3% -5% Capital Improvements % % % % % 3,75 8% 9,48 % 42% 23,65 2% 22% Total Expenditures 65,65 % 77,377 % 7% 2,49 % 3% Amount per Pupil $,325 $,49 7% $,63 3% The Summary of Special Education Fund Expenditures chart information comes from pages 6-3 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 8, 6, 4, 2,, 8, 6, 25-26 26-27 27-28 4, 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 27-28 Summary of Special Education Fund by Function Operations & Maintenance 3% 2% General Administration 3% 82% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/27/27 :9 AM Sumexpen.xls Page 5 of 9
Expenditures () % % 25-26 26-27 inc/ 27-28 inc/ Actual Actual dec Budget dec General 63,43 642,65 6% 649,6 % Federal Funds 37,683 5,773 37% 48,324-7% Supplemental General 99,922 66,787-33% 6,45 59% At Risk (4yr Old) % % At Risk (K-2) 32,948 33,82 % 42,64 29% Bilingual Education % % Capital Outlay 4,788 3,992 92% 5, 257% Driver Education 3,6 3,62 5% 4,924 56% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 4,37 44,866 3% 64,69 4% Cost of Living % Vocational Education 54,387 39,57-27% 57,837 46% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 3,34 35,65 4% 42,782 2% Contingency Reserve % Text Book & Student Material 4,45 % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL,7,823,35,92 3%,67,66 3% Enrollment (FTE)* 25. 25. % 25. % Amount per Pupil 8,63 8,287 3% 9,337 3% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL,7,823,35,92 3%,67,66 3%,4, Expenditures,2,,, 8, 6, 4, 2, 25-26 26-27 27-28 Expenditures 7, 6, 5, 4, 3, 2, General Supplemental General Special Education, 25-26 26-27 27-28 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. 9/27/27 :9 AM Sumexpen.xls Page 6 of 9
Student and al Support Expenditures (2 & 22) % % 25-26 26-27 inc/ 27-28 inc/ Actual Actual dec Budget dec General 28,9 3,484 8% 3,48 % Federal Funds % % Supplemental General 5,9 6,25 2% 2, 99% At Risk (4yr Old) % % At Risk (K-2) 5,88 3,479 29% 23,85 77% Bilingual Education % % Capital Outlay 6,23 -% 95, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 2,62 4,592 75% 4,4-4% 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,388,596 5%,95 2% Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 6,2 56,76-6% 67,645 98% Enrollment (FTE)* 25. 25. % 25. % Amount per Pupil 48 449-6%,34 98% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 6,2 56,76-6% 67,645 98% Amount per Pupil $5 $462-8% $,34 9% Student and al Support Expenditures 8, 6, 4, 2,, 8, 6, 4, 2, 25-26 26-27 27-28 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. 9/27/27 :9 AM Sumexpen.xls Page 7 of 9
General Administration Expenditures (23) % % 25-26 26-27 inc/ 27-28 inc/ Actual Actual dec Budget dec General,266 23,392 2% 3,35-6% Federal Funds 3,223 3,233 % 3,26 % Supplemental General 32,297 2,36-38% 2, % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Capital Outlay % 5, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 6,446 6,466 % 6,55 % Cost of Living % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 4,242 4,789 3% 5,747 2% Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 56,474 57,96 % 53,862-3% Enrollment (FTE)* 25. 25. % 25. % Amount per Pupil,252,263 %,23-3% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 56,474 57,96 % 53,862-3% 8, 6, 4, 2,, 8, 6, 4, 2, General Administration Expenditures 25-26 26-27 27-28 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. 9/27/27 :9 AM Sumexpen.xls Page 8 of 9
School Administration Expenditures (24) % % 25-26 26-27 inc/ 27-28 inc/ Actual Actual dec Budget dec General 69,52 65,48-5% 65,43 % Federal Funds % % Supplemental General 8,833 7,64-4% 8, 5% At Risk (4yr Old) % % At Risk (K-2) 8,439 % 8,5 % Bilingual Education % % Capital Outlay % 5, % Driver Training 2,49 2,56 % 2,56 % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % Vocational Education % 2,63 % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 2,348 2,66 3% 3,93 2% Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 82,382 86,35 5% 4,452 2% Enrollment (FTE)* 25. 25. % 25. % Amount per Pupil 659 69 5% 836 2% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 82,382 86,35 5% 4,452 2% School Administration Expenditures 2,, 8, 6, 4, 2, 25-26 26-27 27-28 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. 9/27/27 :9 AM Sumexpen.xls Page 9 of 9
Operations and Maintenance Expenditures (26) % % 25-26 26-27 inc/ 27-28 inc/ Actual Actual dec Budget dec General 79,29 9,78 5% 99,429-7% Federal Funds % % Supplemental General 97,52 37,35-62% 74, 366% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Capital Outlay,457 2,46 6% 4, 229% Driver Training 68 288-53%, 247% Declining Enrollment % % Extraordinary School Program % % Food Service 9,32 8,879-3% 2,3 39% Professional Development % % Parent Education Program % % Summer School % % Special Education 5,37 6,637 29% 5,635-5% Cost of Living % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 3,24 3,725 6% 4,47 2% Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 26,98 88,744-8% 336,834 78% Enrollment (FTE)* 25. 25. % 25. % Amount per Pupil,65,5-8% 2,695 78% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 26,98 88,744-8% 336,834 78% 4, Operations and Maintenance Expenditures 35, 3, 25, 2, 5,, 5, 25-26 26-27 27-28 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. 9/27/27 :9 AM Sumexpen.xls Page of 9
(25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % 25-26 26-27 inc/ 27-28 inc/ Actual Actual dec Budget dec General 5,384 7,264 37% 47,4-33% Federal Funds 48 % -% Supplemental General % 7, % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Capital Outlay 68,69 5,55-26%, 98% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 75,868 8,2 7% 87,7 8% Professional Development 379 48 8% 6 47% Parent Education Program % % Summer School % % Special Education 3,75 9,48 42% 23,65 22% Cost of Living % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 4,76 4,789 5% 5,747 2% Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 24,23 226,588 6% 335,72 48% Enrollment (FTE)* 25. 25. % 25. % Amount per Pupil,74,83 6% 2,68 48% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 24,23 226,588 6% 335,72 48% 4, 35, 3, 25, 2, 5,, 5, 25-26 26-27 27-28 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. 9/27/27 :9 AM Sumexpen.xls Page of 9
Capital Improvements Expenditures (4) % % 25-26 26-27 inc/ 27-28 inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Capital Outlay 9,27 26,49 37% 34,734 9% 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 # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 9,27 26,49 37% 34,734 9% Enrollment (FTE)* 25. 25. % 25. % Amount per Pupil 54 2 37% 2,58 9% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 9,27 26,49 37% 34,734 9% Capital Improvements (4) 35, 3, 25, 2, 5,, 5, 25-26 26-27 27-28 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. 9/27/27 :9 AM Sumexpen.xls Page 2 of 9
Debt Services Expenditures (5) USD# 5 % % 25-26 26-27 inc/ 27-28 inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual 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 # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* 25. 25. % 25. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Debt Services (5) 25-26 26-27 27-28 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. 9/27/27 :9 AM Sumexpen.xls Page 3 of 9
Transfers (52) USD# 5 % % 25-26 26-27 inc/ 27-28 inc/ Actual Actual dec Budget dec General 298,267 98,355-33% 369,99 86% Federal Funds % % Supplemental General 52,897 36,996 59% 9,29-86% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual 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 # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 35,64 335,35-5% 389,28 6% Enrollment (FTE)* 25. 25. % 25. % Amount per Pupil 2,89 2,683-5% 3,3 6% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 35,64 335,35-5% 389,28 6% Transfers (52) 45, 4, 35, 3, 25, 2, 5,, 5, 25-26 26-27 27-28 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. 9/27/27 :9 AM Sumexpen.xls Page 4 of 9
Miscellaneous Information Unencumbered Cash Balance by Fund July, 25 July, 26 July, 27 General 3,742 6,344 Federal Funds 3,83 5,54 4,96 Supplemental General,3 33, 8,824 At Risk (4yr Old) At Risk (K-2) 5, Bilingual Education Capital Outlay 525,6 56,729 487,43 Driver Training 7, Declining Enrollment Extraordinary School Program Food Service 73 995 9,758 Professional Development Parent Education Program Summer School Special Education 83 Cost of Living Vocational Education Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve,79,79 Text Book & Student Material,76 Bond & Interest Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 646,449 574,7 642,89 Enrollment (FTE)* 25. 25. 25. Amount per Pupil 5,72 4,598 5,43 Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL 646,449 574,7 642,89 Unencumbered Cash Balances by Fund 7, 6, 5, 4, 3, 2,, July, 25 July, 26 July, 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. 9/27/27 :9 AM Sumexpen.xls Page 5 of 9
Reserve Funds Unencumbered Cash Balance USD# 5 July, 25 July, 26 Special Reserve TOTAL OTHER Amount per Pupil $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July, 25 July, 26 *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. 9/27/27 :9 AM Sumexpen.xls Page 6 of 9
Other Information 23-24 24-25 % 25-26 % 26-27 % 27-28 % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 33. 28.5-3% 2. -7% 2.5 % 25. 3% Enrollment (FTE)** 33. 28.5-3% 25. -3% 25. % 25. % Number of Students - Free Meals 47 36-23% 36 % 38 6% 35-8% Number of Students - Reduced Meals 2 42 % 25-4% 23-8% 2-3% 4. Enrollment (FTE)* for Budget Authority 2.. 8. 6. 4. 2.. 23-24 24-25 25-26 26-27 27-28 Enrollment (FTE)** Used for Calculating "Amount Per Pupil" 34. 32. 3. 28. 26. 24. 22. 2. 23-24 24-25 25-26 26-27 27-28 Low Income Students 5 45 4 35 3 25 2 5 5 23-24 24-25 25-26 26-27 27-28 Free Meals Reduced Meals *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. FTE. 9/27/27 :9 AM Sumexpen.xls Page 7 of 9
Miscellaneous Information Mill Rates by Fund USD# 5 25-26 26-27 27-28 Actual Actual Budget General 2. 2. 2. Supplemental General 6.35 7.5 5.273 Adult Education... Capital Outlay.997 2.948 4. Declining Enrollment... Cost of Living.. Special Liability... School Retirement... Extraordinary Growth Facilities... Bond & Interest... Bond & Interest 2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD 38.32 4.99 39.273 Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission... Recreation Commission Employee Benefit... TOTAL OTHER... Total USD Mill Rates 45. 4. 35. 3. 25. 2. 5.. 5.. 25-26 26-27 27-28 27-28 Miscellaneous Information Mill Rates by Fund (Total USD) Supplemental General 39% Capital Outlay % General 5% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond & Interest Bond & Interest 2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/27/27 :9 AM Sumexpen.xls Page 8 of 9
Other Information USD# 5 25-26 26-27 27-28 Actual Actual Budget Assessed Valuation $3,345,87 $9,976,575 $9,423,443 Bonded Indebtedness $ $ $ Assessed Valuation $25,, $2,, $5,, $,, $5,, $ 25-26 26-27 27-28 Bonded Indebtedness $ $ $ $ $ $ $ $ $ $ $ 25-26 26-27 27-28 9/27/27 :9 AM Sumexpen.xls Page 9 of 9