PROFILE INFORMATION 26-7 USD 5 Nemaha Central Schools School Finance Kansas State Department of Education Landon State Office Building 9 SW Jackson Street, Suite 356 Topeka, Kansas 6662-22 www.ksde.org
Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary of Expenditures (Sumexpen.xlsx) i
26-7 Budget General Information USD #5 Introduction USD #5 serves students and families in a 222 square mile area of northeast Kansas primarily in Nemaha County and a small section of Marshall County. The communities of Kelly, Oneida, Seneca, Baileyville and St. Benedict comprise the district. Several out-of-district students from Bern, Goff, and Wetmore also attend school at Nemaha Central. Preschool through eighth grade students attend school at Nemaha Central Elementary School at N. th Street, Seneca. Nemaha Central Elementary & Middle School has a total enrollment of approximately 375 students from age 3 PreSchool through grade 8. Nemaha Central High School is projected to have 245 students in grades 9 through 2. The 3A high school is located at 24 N. th Street, Seneca. In addition, an after-school program is available at Nemaha Central Elementary School for students in grades PreSchool through 5. The after-school program is overseen by a licensed teacher and classroom aides as necessitated by enrollment. USD #5 is the sponsoring district for the Marshall-Nemaha Special Education Services cooperative which provides special education services to not only USD #5 but also for USD #38 Vermillion which has buildings in the communities of Vermillion, Centralia and Frankfort. Board Members Jason Hammes, President 795 N. th Seneca, KS 66538 jason@fairviewmills.com Owen Zinke, Vice-President 5 S. 3 rd Seneca, KS 66538 zoink@nvcs.com David Clements 7 Nemaha Seneca, KS 66538 clements@bbwi.net Gary Niehues 24 S. 7 th Seneca, KS 66538 garyjoe@carsoncomm.com Jean Placke 376 5 th Street Baileyville, KS 6644 ejamjep@hughes.net Joe Reitz 32 S.6 th Street Seneca, KS 66538 joer@fairviewmills.com Ilene Enneking 972 8 th Road Centralia, KS 6645 dienneking@bluevalley.net
Key Staff Superintendent: Darrel Kohlman, dkohlman@usd5.org Nemaha Central High School Principal: Benjamin Scism, bscism@usd5.org Nemaha Central Elementary & Middle School Principal: Amy Beck, abeck@usd5.org Nemaha-Marshall Educational Services Cooperative Director: Shana Steinlage, ssteinlage@usd5.org Business Office Staff: Colette Hermesch, Clerk, chermesch@usd5.org Carol Hunninghake, Human Resources, chunninghake@usd5.org Janet Ronnebaum, Treasurer, Food Service Representative and Administrative Assistant, jronnebaum@usd5.org Brett Brack, IT Coordinator, bbrack@usd5.org Accomplishments: The District s Accomplishments and Challenges Our district is proud of accomplishments on many fronts. Student attendance and the graduation rate ranks among the highest in the State. The district has solidified its commitment to early childhood education by establishing both a three-year old (PreSchool) and four-year old (KinderPrep) program. Both programs are filled to capacity. In addition, our district has full day kindergarten at no extra cost to parents. USD 5 has made a commitment to support career exploration for all students. The recipient of a federal grant, Rigorous Programs of Study (RPOS), Nemaha Central High School has been very proactive in seeking programs for Career & Technical Education for secondary students. Our district currently maintains a strong education partnership with Highland Community College. In addition to providing concurrent credit courses to our high school students during the school day, students may now travel the six miles to the college for CTE courses. The district s extra-curricular activities are a vital part of the educational experience and have had many past and present successes including league championships as well as KSHSAA championships. Activities include: band, vocal, forensics, volleyball, football, basketball, track, cross country, golf, baseball and softball.
Challenges: Rising costs of employee health insurance, fuel and utility costs Finding funds to recruit and maintain quality teachers in the areas of general and special education The uncertainty of the State funding their share of general fund revenue throughout the year 2
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. Instruction Expenditures () 7. Student Support Expenditures (2) 8. Instructional Support Expenditures (22) 9. General Administration Expenditures (23). School Administration Expenditures (24). Central Services Expenditures (25) 2. Operations and Maintenance Expenditures (26) 3. Transportation Expenditures (27) 4. Other Support Services Expenditures (29) 5. Food Service Expenditures (3) 6. Community Services Operations (33) 7. Capital Improvements (4) 8. Debt Services (5) 9. Miscellaneous Information Transfers (52) 2. Miscellaneous Information Unencumbered Cash Balance by Fund 2. Reserve Funds Unencumbered Cash Balance 22. Other Information Enrollment Information 23. Miscellaneous Information Mill Rates by Fund 24. Other Information Assessed Valuation and Bonded Indebtedness 3
Note: The FTE (full time equivalency) used in this report to calculate the Amount Per Pupil is defined as follows: Enrollment (FTE) includes the current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include nonfunded preschool or full-day kindergarten not on an IEP. KSDE Website Information Available K-2 Statistics (Building, District or State Totals) website below: http://svapp5586.ksde.org/k2/k2.aspx Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications website below: http://www.ksde.org/agency/fiscal-and-administrative-services/school-finance/reports-and-publications Assessed Valuation Cash Balances Headcount Enrollment Mill Levies Personnel (Certified/Non-Certified) Salary Reports Kansas Building Report Card website below: http://ksreportcard.ksde.org/ 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 4
USD# 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 Instruction 5,647,873 65% 5,398,92 64% -4% 5,828,94 53% 8% Student Support Services 278,937 3% 26,97 3% -6% 249,36 2% -5% Instructional Support Services 24,23 2% 28,97 2% -2% 22,75 2% 2% Administration & Support 93,39 % 897,89 % -2% 976,56 9% 9% Operations & Maintenance 534,42 6% 54,387 6% % 69,798 6% 3% Transportation 299,46 3% 95,457 2% -35% 2,643 % -47% Food Services 347, 4% 338,79 4% -2% 355,495 3% 5% Capital Improvements 6,75 % 94,49 2% 22% 2,25, 2% 39% Debt Services 425,333 5% 349,44 4% -8% 364,975 3% 5% Other Costs % % % % % Total Expenditures* 8,72, % 8,386,696 % -4%,94,57 % 3% Amount per Pupil $5,975 $4,63-9% $2,23 39% Current Expenditures** 8,6,57 % 7,653,75 % -5% 7,979,832 % 4% Amount per Pupil $4,765 $3,327 -% $4,79 % Percent of Expenditures Instruction*** (Total Expenditures) 5,64,48 64% 5,35,43 63% -% 5,673,24 52% -% Instruction*** (Current Expenditures) 5,64,48 7% 5,35,43 69% -% 5,673,24 7% 2% * The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-2), Virtual Education, 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, Activity Fund and Special Education Coop Fund. ** Current Spending excludes Capital Outlay and Bond Debt expenditures (Code 6, Code 62, Code 63) *** Instruction excludes Capital Outlay and Bond Debt expenditures (Code 6, Code 62, Code 63) 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: Instruction - Transportation - 27 Student Support Services - 2 Food Service - 3 Instructional Support Services - 22 Other Costs - 29 and 33 Administration & Support - 23, 24 and 25 Capital Improvements - 4 Operations & Maintenance - 26 Debt Services - 5 Transfers - 52 6,, 5,, 4,, 3,, 2,,,, 5,828,94 Summary of Total Expenditures by Function (All Funds) 249,36 22,75 976,56 69,798 2,643 355,495 2,25, 364,975 24-25 25-26 26-27 Summary of Total Expenditures by Function Capital Improvements 2% Food Services 3% Transportation % Operations & Maintenance 6% Administration & Support 9% Instructional Support 2% Debt Services 3% Instruction 54% Student Support Services 2% Instruction Student Support Services Instructional Support Administration & Support Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/3/26 9:46 AM Sumexpen.xlsx Page of 3
USD# 5 Summary of General Fund Expenditures by Function % % % % % 24-25 of 25-26 of inc/ 26-27 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,45,335 62% 2,83,96 64% -9% 2,296,722 68% 5% Student Support 75,723 2% 76,6 2% % 56,65 2% -26% Instructional Support 26,447 3% 7,394 3% -7% 95,85 3% -8% Administration & Support 678,47 8% 645,765 9% -5% 77,693 2% % Operations & Maintenance 375,72 % 22,996 6% -46% 28,864 6% 8% Transportation 98,436 5% 85,99 5% -7% % -% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 3,86,79 % 3,4,33 % -2% 3,375,79 % -% Amount per Pupil $7,7 $5,94-6% $6,257 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 2,5, 2,296,722 2,,,5,,, 77,693 24-25 25-26 26-27 5, Instruction 56,65 Student Support 95,85 Instructional Support Administration & Support 28,864 Operations & Maintenance Transportation Capital Improvements Other Costs Summary of General Fund Expenditures by Function Administration & Support 2% Instructional Support 3% Student Support 2% Operations & Maintenance 6% Instruction 68% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/3/26 9:46 AM Sumexpen.xlsx Page 2 of 3
USD# 5 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 Instruction 23,38 57% 63,344 34% -23% 78,225 34% 9% Student Support 47,978 3% 46,454 % -3% 47,55 9% 2% Instructional Support 7,53 2% 5,299 % -26% 5,7 % 8% Administration & Support 24,863 7% 53,632 % 6% 6,375 2% 4% Operations & Maintenance 8,2 2% 24,6 44% 68% 23,75 44% 8% Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 373,53 % 482,845 % 29% 523,555 % 8% Amount per Pupil $683 $84 23% $97 5% 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 Expenditures by Function 25, 23,75 2, 78,225 5, 24-25, 25-26 5, 47,55 6,375 26-27 Instruction Student Support 5,7 Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of Supplemental General Fund Expenditures by Function Operations & Maintenance 44% Instruction 34% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Student Support Instructional 9% Administration & Support Support 2% % Transportation Capital Improvements Other Costs 9/3/26 9:46 AM Sumexpen.xlsx Page 3 of 3
23,7 22,55 4,65 33,6 22,693,55 98,436 85,99 455,742 47,2 449,569 73,28 699,397 769,68 2,68,373 2,347,26 2,474,947 USD# 5 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 Instruction 2,68,373 62% 2,347,26 6% -% 2,474,947 63% 5% Student Support 23,7 3% 22,55 3% -% 4,65 3% -5% Instructional Support 33,6 3% 22,693 3% -8%,55 3% -7% Administration & Support 73,28 7% 699,397 8% -% 769,68 2% % Operations & Maintenance 455,742 % 47,2 % -8% 449,569 2% 8% Transportation 98,436 5% 85,99 5% -7% % -% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 4,233,32 % 3,894,76 % -8% 3,899,264 % % Amount per Pupil $7,754 $6,78-3% $7,228 7% The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-3 of the Sumexpen 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,,,5, 24-25 25-26,, 26-27 5, Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of General and Supplemental General Fund Expenditures by Function Operations & Maintenance % Administration & Support 2% Instructional Support 3% Student Support 3% Instruction 63% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/3/26 9:46 AM Sumexpen.xlsx Page 4 of 3
7,759 7,9 993,6,275 649,982 632,652 685,825 USD# 5 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 Instruction 649,982 % 632,652 99% -3% 685,825 99% 8% Student Support % % % % % Instructional Support % 7,759 % % 7,9 % 2% Administraton & Support % % % % % Operations & Maintenance % % % % % Transportation 993 %,6 % %,275 % 5% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 65,975 % 64,57 % -% 695, % 8% Amount per Pupil $,92 $,7-6% $,288 5% 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 7, 6, 5, 4, 3, 2, 24-25 25-26 26-27, Instruction Student Support Instructional Support Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of Special Education Fund by Function Instructional Support % Instruction Student Support Instructional Support Instruction 99% Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/3/26 9:46 AM Sumexpen.xlsx Page 5 of 3
USD# 5 Instruction Expenditures () % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 2,45,335 2,83,96-9% 2,296,722 5% Federal Funds 95,5 35,72 43% 3,875-4% Supplemental General 23,38 63,344-23% 78,225 9% At Risk (4yr Old) 52,27 59,49 4% 7,2 8% At Risk (K-2) 25,4 2,42-4% 4,42 6% Bilingual Education % % Virtual Education % % Capital Outlay 33,465 93,47 79% 55,7 67% Driver Education 5,469 5,97 8% 2,94 9% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School,395 % 8, 9% Special Education 649,982 632,652-3% 685,825 8% Cost of Living % % Vocational Education 368,99 374,78 % 432,895 6% Gifts/Grants 42,8 2,567-49% 9,75-8% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 347,58 29,729-6% 454,855 56% Contingency Reserve % Text Book & Student Material 8,25 57,99-46% Activity Fund 64,76 79,969 23% Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 4,5,925 4,22,677-6% 4,595,842 9% Enrollment (FTE)* 545.9 574.3 5% 539.5-6% Amount per Pupil 8,263 7,35 -% 8,59 6% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop,36,948,77,225 4%,233,62 5% TOTAL 5,647,873 5,398,92-4% 5,828,94 8% Instruction Expenditures 5,9, 5,8, 5,7, 5,6, 5,5, 5,4, 5,3, 5,2, 5,, 5,828,94 5,647,873 5,398,92 24-25 25-26 26-27 2,5, 2,,,5,,, 5, Instruction Expenditures 2,45,335 2,83,96 2,296,722 649,982 632,652 685,825 23,38 63,344 78,225 24-25 25-26 26-27 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/3/26 9:46 AM Sumexpen.xlsx Page 6 of 3
Student Support Expenditures (2) USD# 5 % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 75,723 76,6 % 56,65-26% Federal Funds % % Supplemental General 47,978 46,454-3% 47,55 2% At Risk (4yr Old) % % At Risk (K-2) 42,353 43,657 3% 44,458 2% 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 5,964 6,5 2% 5,999-2% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 2,23,77-6% 3,25 29% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 84,4 82,454 -% 67,747-8% Enrollment (FTE)* 545.9 574.3 5% 539.5-6% Amount per Pupil 337 38-6% 3-2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 94,796 79,57-6% 8,64 3% TOTAL 278,937 26,97-6% 249,36-5% Student Support Expenditures 28, 275, 27, 265, 26, 255, 25, 245, 24, 235, 23, 278,937 26,97 249,36 24-25 25-26 26-27 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/3/26 9:46 AM Sumexpen.xlsx Page 7 of 3
USD# 5 Instructional Support Expenditures (22) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 26,447 7,394-7% 95,85-8% Federal Funds 5,74,79-67% 6,383 27% Supplemental General 7,53 5,299-26% 5,7 8% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 3,847 33,83 % 37,5 % Parent Education Program % % Summer School % % Special Education 7,759 % 7,9 2% Cost of Living % % Vocational Education 6,846 5,64-7% 3,948 5% Gifts/Grants 2,58 % -% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 9,428 7,95-6% 9,62 22% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 95,895 92,2-2% 94,866 % Enrollment (FTE)* 545.9 574.3 5% 539.5-6% Amount per Pupil 359 334-7% 36 8% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 8,38 6,85-8% 7,39 3% TOTAL 24,23 28,97-2% 22,75 2% Instructional Support Expenditures 25, 24, 23, 22, 2, 2, 29, 28, 27, 26, 24,23 22,75 28,97 24-25 25-26 26-27 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/3/26 9:46 AM Sumexpen.xlsx Page 8 of 3
USD# 5 General Administration Expenditures (23) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 96,762 7,987-3% 223,96 3% Federal Funds,72, -4%,34 33% Supplemental General 24,3 42,338 74% 49,3 6% At Risk (4yr Old) % % At Risk (K-2) % % 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 8,857 5,83-6% 9,3 22% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 24,64 23,66-5% 293,63 28% Enrollment (FTE)* 545.9 574.3 5% 539.5-6% Amount per Pupil 443 4-9% 544 36% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 4,25 36,52 % 33,37-2% TOTAL 38,855 366,687-4% 426,948 6% General Administration Expenditures 43, 42, 4, 4, 39, 38, 37, 36, 35, 34, 33, 426,948 38,855 366,687 24-25 25-26 26-27 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/3/26 9:46 AM Sumexpen.xlsx Page 9 of 3
USD# 5 School Administration Expenditures (24) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 337,538 33,252-2% 333,95 % Federal Funds % % Supplemental General 562 7,59 25% 8,345 % At Risk (4yr Old) 6,994 7,8 2% 7,788 9% At Risk (K-2) % % 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 9,498 9,374 -% 9,58-2% Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 22, 8,469-6% 23,25 26% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 376,592 372,84 -% 382,456 3% Enrollment (FTE)* 545.9 574.3 5% 539.5-6% Amount per Pupil 69 649-6% 79 9% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 376,592 372,84 -% 382,456 3% School Administration Expenditures 384, 382,456 382, 38, 378, 376, 374, 372, 37, 368, 366, 376,592 372,84 24-25 25-26 26-27 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/3/26 9:46 AM Sumexpen.xlsx Page of 3
USD# 5 Central Services Expenditures (25) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 44,7 44,526 % 49,87 4% Federal Funds % % Supplemental General 3,73 % 4, 8% At Risk (4yr Old) % % At Risk (K-2) % % 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,326 8,669-6%,435 32% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 54,443 56,898 2% 65,252 5% Enrollment (FTE)* 545.9 574.3 5% 539.5-6% Amount per Pupil 283 273-3% 36 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 5,43 86%,5 5% TOTAL 54,943 58,328 2% 66,752 5% Central Services Expenditures 68, 66,752 66, 64, 62, 6, 58, 56, 54, 52, 5, 54,943 58,328 48, 24-25 25-26 26-27 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/3/26 9:46 AM Sumexpen.xlsx Page of 3
USD# 5 Operations and Maintenance Expenditures (26) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 375,72 22,996-46% 28,864 8% Federal Funds % % Supplemental General 8,2 24,6 68% 23,75 8% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 52,244 95,392 83% 9, 4% Driver Training,744,533-2% 2,59 34% Declining Enrollment % % Extraordinary School Program % % Food Service,83 5,23 86% 9,9 28% 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 3,2,93-6% 4,69 34% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 524,58 53,97 % 595,28 2% Enrollment (FTE)* 545.9 574.3 5% 539.5-6% Amount per Pupil 96 923-4%,3 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 9,56,9 7% 4,58 3% TOTAL 534,42 54,387 % 69,798 3% Operations and Maintenance Expenditures 62, 69,798 6, 58, 56, 54, 534,42 54,387 52, 5, 48, 24-25 25-26 26-27 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/3/26 9:46 AM Sumexpen.xlsx Page 2 of 3
USD# 5 Transportation Expenditures (27) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 98,436 85,99-7% -% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 89,96 629-99% 9, 428% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 993,6 %,275 5% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 8,53 7,6-6% 9,5 28% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 297,56 94,95-35%,425-48% Enrollment (FTE)* 545.9 574.3 5% 539.5-6% Amount per Pupil 544 338-38% 86-45% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 2,35,362-42% 2,28 63% TOTAL 299,46 95,457-35% 2,643-47% Transportation Expenditures 3, 299,46 25, 2, 95,457 5,, 2,643 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: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. * Enrollment (FTE) includes the current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/3/26 9:46 AM Sumexpen.xlsx Page 3 of 3
USD# 5 Other Support Services Expenditures (29) % % 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-2) % % 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 # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* 545.9 574.3 5% 539.5-6% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Other Support Services Expenditures 24-25 25-26 26-27 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/3/26 9:46 AM Sumexpen.xlsx Page 4 of 3
USD# 5 Food Services Expenditures (3) % % 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-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 339,827 332,759-2% 347,6 4% 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 7,84 6,3-6% 7,895 3% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 347, 338,79-2% 355,495 5% Enrollment (FTE)* 545.9 574.3 5% 539.5-6% Amount per Pupil 636 59-7% 659 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 347, 338,79-2% 355,495 5% Food Service Expenditures 36, 355, 355,495 35, 347, 345, 34, 338,79 335, 33, 24-25 25-26 26-27 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/3/26 9:46 AM Sumexpen.xlsx Page 5 of 3
USD# 5 Community Services Operations (33) % % 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-2) % % 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 # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* 545.9 574.3 5% 539.5-6% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Community Services Operations (33) 24-25 25-26 26-27 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/3/26 9:46 AM Sumexpen.xlsx Page 6 of 3
USD# 5 Capital Improvements Expenditures (4) % % 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-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 6,75 94,49 22% 2,25, 39% 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 # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 6,75 94,49 22% 2,25, 39% Enrollment (FTE)* 545.9 574.3 5% 539.5-6% Amount per Pupil 339 24% 4,6 3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 6,75 94,49 22% 2,25, 39% Capital Improvements (4) 2,5, 2,25, 2,,,5,,, 5, 6,75 94,49 24-25 25-26 26-27 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/3/26 9:46 AM Sumexpen.xlsx Page 7 of 3
USD# 5 Debt Services Expenditures (5) % % 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-2) % % 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 # % % Bond and Interest #2 425,333 349,44-8% 364,975 5% No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 425,333 349,44-8% 364,975 5% Enrollment (FTE)* 545.9 574.3 5% 539.5-6% Amount per Pupil 779 68-22% 677 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 425,333 349,44-8% 364,975 5% Debt Services (5) 45, 4, 35, 3, 25, 2, 5,, 5, 425,333 349,44 364,975 24-25 25-26 26-27 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/3/26 9:46 AM Sumexpen.xlsx Page 8 of 3
USD# 5 Transfers (52) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General,99,49,33,3-6%,289,836 25% Federal Funds % % Supplemental General 626,947 632,55 % 646,445 2% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay Driver Training 2, % 5, -25% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 5, % 5, -67% 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 # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL,726,356,7,456-2%,956,28 5% Enrollment (FTE)* 545.9 574.3 5% 539.5-6% Amount per Pupil 3,62 2,96-6% 3,626 22% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL,726,356,7,456-2%,956,28 5% Transfers (52) 2,,,95,,9,,85,,8,,75,,7,,65,,6,,55,,956,28,726,356,7,456 24-25 25-26 26-27 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/3/26 9:46 AM Sumexpen.xlsx Page 9 of 3
USD# 5 Miscellaneous Information Unencumbered Cash Balance by Fund July, 24 July, 25 July, 26 General Federal Funds 4,9,6 Supplemental General 4,36 6,6 3,653 At Risk (4yr Old) 6,685 76,42 72,884 At Risk (K-2) 25,455 244,962 24,885 Bilingual Education Virtual Education Capital Outlay 3,33,26 2,996,567 2,72,666 Driver Training 73,725 77,39 59,689 Declining Enrollment Extraordinary School Program Food Service 9,389 3,96 3,242 Professional Development 58,6 72,744 48,78 Parent Education Program Summer School 45,769 45,769 29,374 Special Education 576,434 577,948 436, Cost of Living Vocational Education 444,353 498,43 574,234 Gifts/Grants 2,39 9,935 4,886 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 57,796 57,796 57,796 Text Book & Student Material 54,7 272,298 282,367 Activity Fund 3,495 43,59 44,583 Bond and Interest # Bond and Interest #2 423,438 42,435 442,5 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 5,798,955 6,23,392 5,579,983 Enrollment (FTE)* 545.9 574.3 539.5 Amount per Pupil,623,488,343 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop 678,256 686,682 683,573 TOTAL 6,477,2 6,7,74 6,263,556 Unencumbered Cash Balances by Fund 7,, 6,477,2 6,7,74 6,263,556 6,, 5,, 4,, 3,, 2,,,, July, 24 July, 25 July, 26 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/3/26 9:46 AM Sumexpen.xlsx Page 2 of 3
Reserve Funds Unencumbered Cash Balance USD# 5 July, 24 July, 25 July, 26 Special Reserve TOTAL OTHER Amount per Pupil $ $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July, 24 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. 9/3/26 9:46 AM Sumexpen.xlsx Page 2 of 3
USD# 5 Enrollment 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)* 578.3 548. -5% 537.9-2% 565.3 5% 53.5-6% Enrollment (FTE)** 586.8 557. -5% 545.9-2% 574.3 5% 539.5-6% Number of Students - Free Meals 5 92-2% 6 5% 4-2% 2-2% Number of Students - Reduced Meals 6 45-26% 43-4% 57 33% 5 -% FTE Enrollment for Budget Authority 58. 57. 56. 55. 54. 53. 52. 5. 5. 578.3 565.3 548. 537.9 53.5 22-23 23-24 24-25 25-26 26-27 Enrollment (FTE)** Used for Calculating "Amount per Pupil" 59. 58. 57. 56. 55. 54. 53. 52. 5. 586.8 574.3 557. 545.9 539.5 22-23 23-24 24-25 25-26 26-27 Low Income Students 2 5 92 6 4 2 8 6 4 6 45 43 57 5 Free Meals Reduced Meals 2 22-23 23-24 24-25 25-26 26-27 *FTE for state aid and budget authority purposes for general fund (excludes 4 yr old at-risk). ** Enrollment (FTE) includes the current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/3/26 9:46 AM Sumexpen.xlsx Page 22 of 3
Miscellaneous Information Mill Rates by Fund USD# 5 24-25 25-26 26-27 Actual Actual Budget General 2. 2. 2. Supplemental General 4.28 4.6 4.88 Adult Education... Capital Outlay... Declining Enrollment... Cost of Living... Special Liability... School Retirement... Extraordinary Growth Facilities... Bond and Interest #... Bond and Interest #2 7. 6.947 6.94 No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD 4.28 4.8 4.29 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... 4.28 4.8 4.29 24-25 25-26 26-27 Miscellaneous Information Mill Rates by Fund (Total USD) Bond and Interest #2 7% Supplemental General 34% General 49% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond and Interest # Bond and Interest #2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/3/26 9:46 AM Sumexpen.xlsx Page 23 of 3
Other Information USD# 5 24-25 25-26 26-27 Actual Actual Budget Assessed Valuation $65,29,6 $7,4,35 $77,253, Total USD Debt $5,83, $4,97, $4,765, Assessed Valuation $78,, $76,, $74,, $72,, $7,, $68,, $66,, $64,, $62,, $6,, $58,, $77,253, $7,4,35 $65,29,6 24-25 25-26 26-27 Total USD Debt $6,, $5,, $5,83, $4,97, $4,765, $4,, $3,, $2,, $,, $ 24-25 25-26 26-27 9/3/26 9:46 AM Sumexpen.xlsx Page 24 of 3
USD 5 Sources of Revenue and Proposed Budget for 26-7 26-7 Estimated Sources of Revenue--26-7 Estimated Amount July, 26 State Federal Local July, 27 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 4,665,545 4,624,345 8, 2, 3,2 Supplemental General,7, 3,653,39,347 XXXXXXXX Adult Education xxxxxxxxxxxx At Risk (4yr Old) 77,8 72,884 xxxxxxxxxxxx 63, 58,84 Adult Supplemental Education xxxxxxxxxxxx At Risk (K-2) 84,5 24,885 xxxxxxxxxxxx 2,645 59,3 Bilingual Education xxxxxxxxxxxx Virtual Education Capital Outlay 2,569,7 2,72,666 9, 222,966 Driver Training 3, 59,689 4,5 xxxxxxxxxxxx 33,739 Declining Enrollment XXXXXXXX Extraordinary School Program xxxxxxxxxxxx Food Service 367,5 3,242 3,29 226,9 7,5 89,99 62,543 Professional Development 37,5 48,78 xxxxxxxxxxxx, 2,28 Parent Education Program xxxxxxxxxxxx Summer School 23, 29,374 xxxxxxxxxxxx 6,374 Special Education 695, 436, xxxxxxxxxxxx 644,86 385,827 Vocational Education 48, 574,234 859 xxxxxxxxxxxx 455, 55,93 Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 9,75 4,886 22, 7,36 Textbook & Student Materials Revolving 282,367 XXXXXXXX School Retirement xxxxxxxxxxxx Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 563,32 563,32 XXXXXXXXX Contingency Reserve 57,796 XXXXXXXXX Activity Funds 44,583 XXXXXXXXX Tuition Reimbursement Bond and Interest # Bond and Interest #2 364,975 442,5, 397,939 484,969 No Fund Warrant Special Assessment Temporary Note xxxxxxxxxxxx Coop Special Education,483,6 683,573 346,9,75, 72,873 Federal Funds 38,598 xxxxxxxxxxx 38,598 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 2,87,788 6,263,556 4,632,545 7,57 28,,956,28 2,927,477 2,83,842 Less Transfers,956,28 TOTAL Budget Expenditures $,94,57 Sources of Revenue - - State, Federal, Local 24-25 25-26 26-27 State Revenues 5,386,9 4,342,64 4,632,545 Federal Revenues 558,7 622,467 7,57 Local Revenues* 2,99,63 2,975,547 2,955,477 Total Revenues 8,936,673 7,94,78 8,299,539 Revenues Per Pupil 6,37 3,826 5,384 Effective July, 24 (24-5 school year) KSA 72-643 states proceeds from the Ad Valorem taxes levied for the General Fund shall be remitted to the State Treasurer. Such remittance shall be redistributed as state general aid. *Excludes "Transfers" to avoid duplication of revenue.
USD 5 - Nemaha Central - Summary Summary of Total Expenditures by Function (All Funds) General and Supplemental General Fund Expenditures by Function 6,, 5,, 4,, 3,, 2,,,, 3,, 2,5, 2,,,5,,, 5, Instruction Expenditures FTE Enrollment for Budget Authority 5,9, 58. 5,8, 5,7, 56. 5,6, 54. 5,5, 5,4, 52. 5,3, 5,2, 5,, 24-25 25-26 26-27 5. 22-23 23-24 24-25 25-26 26-27 Mill Rates by Fund Average Salary 2. 8. 6. 4. 2.. 8. 6. 4. 2.. 8, 69,64 7, 6, 5, 4, 3, 2,, 52,893 5,544 3,98 Total USD Mill Rates Amount Per Pupil By Function (All Funds) 8. 7. 6. 5. 4. 3. 2... 24-25 25-26 26-27 25, 2, 5,, 5,
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