UNIFIED SCHOOL DISTRICT NO. 54 Oswego, Kansas
Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary of Expenditures (Sumexpen.xls) i
24-25 Budget General Information USD #: 54 Introduction Our students are provided high quality educational opportunities resulting in continually improving composite scores on state assessments and nationally-normed tests of academic achievement. Although USD #54 offers a high quality educational program, our expenditures per pupil have always been less than the median budgets per pupil for schools in our enrollment category. In spite of the fact that District Judge Terry Bullock found the State school funding formula to be unconstitutional and a commissioned study of school funding found our system to be inadequate, the Kansas Legislature again failed to increase funding for Kansas schools whereby the base budget per pupil remains at $3,863 for the third consecutive year. District patrons are advised that, although the State of Kansas continues to experience significant school funding problems, the USD #54 total tax levy will be slightly reduced from the prior year. This is due, in part, to our ability to reduce the Bond & Interest levy more than 2 mills and our decision to reduce the Capital Outlay levy from 4 mills to 3 mills. It should be noted that the Bond & Interest levy was initially projected to average 18 to 19 mills, however, as a result of District management procedures, this levy is very significantly reduced. The population of Southeast Kansas continues to decrease and it is projected that we will experience another enrollment decrease for the 24-25 school year. This has resulted in decreased General Fund budget authority, however, we are doing everything possible to keep this from having an adverse effect on our educational programs and classroom instruction. Board Members Mrs. Dee Brown, President Home Telephone: 62-795-2653 Mr. Keith Stammer, Vice-President Home Telephone: 62-795-2858 Mrs. Crystal Addis Home Telephone: 62-795-2826 Mr. William Barnes Home Telephone: 62-795-473 Mr. Steven Charles Home Telephone: 62-795-2623 Mrs. Liz Turner Home Telephone: 62-795-2554 Mr. J.D. Walker Home Telephone: 62-795-4539 1
Key Staff Superintendent: Terry L. Karlin Office Telephone: 62-795-2126 Home Telephone: 62-795-2423 Business Office Staff: Cheryl Barnes, Clerk Office Telephone: 62-795-2126 Home Telephone: 62-795-2838 Cindy Dean, Treasurer Office Telephone: 62-795-2126 Home Telephone: 62-795-2957 Other Key Contacts: Robert Harris, Principal Neosho Heights Elementary School Office Telephone: 62-795-4541 Home Telephone: 62-795-4868 Charlotte Hofer, Principal Service Valley elementary School Office Telephone: 62-423-3449 Home Telephone: 62-795-2522 Mikel Ward, Principal Oswego Middle School Office Telephone: 62-795-4724 Home Telephone: 62-795-4999 Rod Wittmer, Principal Oswego High School Office Telephone: 62-795-2125 Home Telephone: 62-795-2555 The District s Accomplishments and Challenges Accomplishments: All USD #54 schools have again met the annual yearly progress standard mandated by the federal No Child Left Behind legislation. Additionally, Service Valley 4 th grade math students achieved the Standard of Excellence in Math and Service Valley 5 th grade students achieved the Standard of Excellence in Reading. Neosho Heights 5 th grade students achieved the Standard of Excellence in Reading. The District s educational facilities and instructional equipment are continuously improved whereby all students are provided a safe, comfortable and attractive learning environment. Challenges: Another projected enrollment decrease and another decreased level of funding for this school year accompanied by across-the-board decreases in federal program funds present serious issues relative to our ability to maintain our established successful programs. 2
Supplemental Information for the Following Tables 1. 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 (1) 7. Student and al Support Expenditures (21 & 22) 8. General Administration Expenditures (23) 9. School Administration Expenditures (24) 1. Operations and Maintenance Expenditures (26) 11. (25, 28 & 29: Other Supplemental Services) (3: Non- Services) 12. Capital Improvements (4) 13. Debt Services (5) 14. Miscellaneous Information Unencumbered Cash Balance by Fund 15. Reserve Funds Unencumbered Cash Balance 16. Other Information - FTE 17. Miscellaneous Information Mill Rates by Fund 18. 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. 3
KSDE Website Information Available K-12 Statistics (Building, District or State Totals) http://www.ksde.org/k12/k12.html Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications http://www.ksde.org/leaf/reports_and_publications/reports.html Certified Personnel Enrollment Dropouts Graduates Salary Reports Kansas Building Report Card http://online.ksde.org/rcard Attendance Rate Graduation Rate Dropout Rate School Violence Assessments o Reading o Mathematics o Writing Graduates Passing Adv. Science Courses Graduates Passing Adv. Math Courses 4
USD# 54 Summary of Total Expenditures By Function (All Funds) % % % % % 22-23 of 23-24 of inc/ 24-25 of inc/ Actual Tot Actual Tot dec Budget Tot dec 2,531,124 54% 2,646,44 55% 5% 2,987,722 52% 13% Student & al Support 289,189 6% 339,975 7% 18% 413,844 7% 22% General Administration 27,513 6% 38,237 6% 14% 296,712 5% -4% School Administration (Building) 372,211 8% 338,17 7% -9% 37,375 6% 1% Operations & Maintenance 396,11 9% 465,55 1% 18% 57,926 9% 9% Capital Improvements 72,186 2% 32,81 1% -55% 237, 4% 622% Debt Services 258,448 6% 271,12 6% 5% 27,22 5% % 46,857 1% 442,88 9% -4% 714,519 12% 62% Total Expenditures 4,65,638 1% 4,844,327 1% 4% 5,798,3 1% 2% Amount per Pupil $8,628 $9,316 8% $11,248 21% The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Technology Education, Vocational Education, School Retirement, Professional Development, Bond & Interest #1, Bond & Interest #2, No-Fund Warrant, Special Assessment, Parent Education, Technology Education, School Retirement, Student Materials Revolving & Textbook Rental, Gifts/Grants, KPERS Special Retirement Contribution, Contingency, Special Liability Expense, Federal Funds, Adult Education, Adult Supplemental Education, Area Vocational Education, and Special Education Coop. Note: Percentages on charts are within +-1% due to rounding used. Pie graph percentages may differ from charts for this reason also. Further definition of what goes into each category: - 1 Operations & Maintenance - 26 Student & al Support - 21 & 22-25, 29 and 3 and all others not included elsewhere General Administration - 23 Capital Improvements - 4 School Administration (Building) - 24 Debt Services - 51 Transfers - 52 3,5, 3,, Summary of Total Expenditures By Function (All Funds) 2,5, 2,, 22-23 23-24 24-25 1,5, 1,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 24-25 Summary of Total Expenditures By Function (All Funds) Debt Services 5% Capital Improvements 4% Operations & Maintenance 9% School Administration (Building) 6% 12% General Administration 5% 52% Student & al Support 7% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 9/24/24 9:12 AM Sumexpen.xls Page 1 of 19
USD# 54 Summary of General Expenditures by Function % % % % % 22-23 of 23-24 of inc/ 24-25 of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,738,397 61% 1,619,53 58% -7% 1,718,749 57% 6% Student & al Support 216,295 8% 211,556 8% -2% 225,73 8% 7% General Administration 257,95 9% 232,983 8% -1% 251,287 8% 8% School Administration (Building) 38,676 11% 298,293 11% -3% 298,46 1% % Operations & Maintenance 33,918 12% 31,541 11% -6% 333,176 11% 7% Capital Improvements % % % % % % 13,628 5% % 163,268 5% 25% Total Expenditures 2,852,236 1% 2,83,54 1% -2% 2,99,643 1% 7% Amount per Pupil $5,292 $5,39 2% $5,81 8% The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. Summary of General Fund Expenditures by Function 2,, 1,8, 1,6, 1,4, 1,2, 1,, 8, 22-23 23-24 24-25 6, 4, 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 24-25 Summary of General Fund Expenditures by Function Operations & Maintenance 11% School Administration (Building) 1% General Administration 8% 5% Student & al Support 8% 58% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/24/24 9:12 AM Sumexpen.xls Page 2 of 19
USD# 54 Summary of Supplemental General Fund Expenditures by Function % % % % % 22-23 of 23-24 of inc/ 24-25 of inc/ Actual Tot Actual Tot dec Budget Tot dec 14,19 46% 44,24 54% 214% 475,434 62% 8% Student & al Support 31,435 1% 16,365 13% 238% 17,391 14% 1% General Administration 12,313 4% 75,254 9% 511% 26,175 3% -65% School Administration (Building) 63,535 21% 39,877 5% -37% 35, 5% -12% Operations & Maintenance 54,755 18% 148,479 18% 171% 15, 14% -29% Capital Improvements % % % % % % % % 22,5 3% % Total Expenditures 32,57 1% 81,215 1% 168% 771,5 1% -5% Amount per Pupil $56 $1,558 178% $1,497-4% 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 Fund Expenditures by Function 5, 45, 4, 35, 3, 25, 2, 15, 1, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 22-23 23-24 24-25 24-25 Summary of Supplemental General Fund Expenditures by Function Operations & Maintenance 14% 3% School Administration (Building) 5% General Administration 3% Student & al Support 14% 61% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/24/24 9:12 AM Sumexpen.xls Page 3 of 19
USD# 54 Summary of General and Supplemental General Fund Expenditures by Function % % % % % 22-23 of 23-24 of inc/ 24-25 of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,878,416 6% 2,59,293 57% 1% 2,194,183 58% 7% Student & al Support 247,73 8% 317,921 9% 28% 333,94 9% 5% General Administration 27,263 9% 38,237 9% 14% 277,462 7% -1% School Administration (Building) 372,211 12% 338,17 9% -9% 333,46 9% -1% Operations & Maintenance 385,673 12% 459,2 13% 19% 438,176 12% -5% Capital Improvements % % % % % % 13,628 4% % 185,768 5% 42% Total Expenditures 3,154,293 1% 3,613,269 1% 15% 3,762,143 1% 4% Amount per Pupil $5,852 $6,949 19% $7,298 5% The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-13 and adds together the 'General Fund' and 'Supplemental General Fund' line items. Summary of General and Supplemental General Fund Expenditures by Function 2,5, 2,, 22-23 23-24 24-25 1,5, 1,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 24-25 Summary of General and Supplemental General Fund Expenditures by Function 5% Operations & Maintenance 12% School Administration (Building) 9% General Administration 7% Student & al Support 9% 58% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/24/24 9:12 AM Sumexpen.xls Page 4 of 19
USD# 54 Summary of Special Education Fund by Function % % % % % 22-23 of 23-24 of inc/ 24-25 of inc/ Actual Tot Actual Tot dec Budget Tot dec 325,315 94% 333,822 9% 3% 35, 76% 5% Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % 21,811 6% 35,235 1% 62% 11,73 24% 212% Total Expenditures 347,126 1% 369,57 1% 6% 46,73 1% 25% Amount per Pupil $644 $71 1% $892 26% 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 4, 35, 3, 25, 2, 15, 22-23 23-24 24-25 1, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 24-25 Summary of Special Education Fund by Function 24% 76% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/24/24 9:12 AM Sumexpen.xls Page 5 of 19
USD# 54 Expenditures (1) % % 22-23 23-24 inc/ 24-25 inc/ Actual Actual dec Budget dec General 1,738,397 1,619,53-7% 1,718,749 6% Federal Funds 129,242 186,671 44% 192,393 3% Supplemental General 14,19 44,24 214% 475,434 8% Bilingual Education % % Capital Outlay 19,729-1% 3, % Driver Education 4,127 5,693 38% 11,488 12% Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 8,38-1% 15,335 % Special Education 325,315 333,822 3% 35, 5% Technology Education 116,468 Transportation Vocational Education 49,415 6,961 23% 98,5 62% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 95,823 Contingency Reserve % Text Book & Student Material 32-1% Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,531,124 2,646,44 5% 2,987,722 13% Enrollment (FTE)* 539. 52. -4% 515.5-1% Amount per Pupil 4,696 5,89 8% 5,796 14% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 2,531,124 2,646,44 5% 2,987,722 13% 3,5, Expenditures 3,, 2,5, 2,, 1,5, 1,, 5, 22-23 23-24 24-25 Expenditures 2,, 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, 22-23 23-24 24-25 General Supplemental General Special Education 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 and Special Education Coop. *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. 9/24/24 9:12 AM Sumexpen.xls Page 6 of 19
USD# 54 Student and al Support Expenditures (21 & 22) % % 22-23 23-24 inc/ 24-25 inc/ Actual Actual dec Budget dec General 216,295 211,556-2% 225,73 7% Federal Funds % % Supplemental General 31,435 16,365 238% 17,391 1% Bilingual Education % % Capital Outlay % 3, % Driver Training % % Extraordinary School Program % % Food Service % % Professional Development 19,176 17,54-11% 35, 15% Parent Education Program 5, 5, % 6, 2% Summer School % % Special Education % % Technology Education 17,283 Transportation Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 9,75 Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 289,189 339,975 18% 413,844 22% Enrollment (FTE)* 539. 52. -4% 515.5-1% Amount per Pupil 537 654 22% 83 23% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 289,189 339,975 18% 413,844 22% Amount per Pupil $547 $663 21% $841 27% Student and al Support Expenditures 45, 4, 35, 3, 25, 2, 15, 1, 5, 22-23 23-24 24-25 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 and Special Education Coop. *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. 9/24/24 9:12 AM Sumexpen.xls Page 7 of 19
USD# 54 General Administration Expenditures (23) % % 22-23 23-24 inc/ 24-25 inc/ Actual Actual dec Budget dec General 257,95 232,983-1% 251,287 8% Federal Funds 25-1% % Supplemental General 12,313 75,254 511% 26,175-65% Bilingual Education % % Capital Outlay % 1, % Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education Transportation Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 9,25 Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 27,513 38,237 14% 296,712-4% Enrollment (FTE)* 539. 52. -4% 515.5-1% Amount per Pupil 52 593 18% 576-3% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 27,513 38,237 14% 296,712-4% 35, General Administration Expenditures 3, 25, 2, 15, 1, 5, 22-23 23-24 24-25 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 and Special Education Coop. *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. 9/24/24 9:12 AM Sumexpen.xls Page 8 of 19
USD# 54 School Administration Expenditures (24) % % 22-23 23-24 inc/ 24-25 inc/ Actual Actual dec Budget dec General 38,676 298,293-3% 298,46 % Federal Funds % % Supplemental General 63,535 39,877-37% 35, -12% Bilingual Education % % Capital Outlay % 2, % Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % 2,165 % Special Education % % Technology Education Transportation Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 14,75 Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 372,211 338,17-9% 37,375 1% Enrollment (FTE)* 539. 52. -4% 515.5-1% Amount per Pupil 691 65-6% 718 1% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 372,211 338,17-9% 37,375 1% School Administration Expenditures 4, 35, 3, 25, 2, 15, 1, 5, 22-23 23-24 24-25 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 and Special Education Coop. *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. 9/24/24 9:12 AM Sumexpen.xls Page 9 of 19
USD# 54 Operations and Maintenance Expenditures (26) % % 22-23 23-24 inc/ 24-25 inc/ Actual Actual dec Budget dec General 33,918 31,541-6% 333,176 7% Federal Funds % % Supplemental General 54,755 148,479 171% 15, -29% Bilingual Education % % Capital Outlay 2,974-1% 2, % Driver Training 254 233-8% 4,25 1724% Extraordinary School Program % % Food Service 6,84 6,252 3% 36, 476% Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education Transportation 1,125 Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 9,5 Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 396,11 465,55 18% 57,926 9% Enrollment (FTE)* 539. 52. -4% 515.5-1% Amount per Pupil 735 895 22% 985 1% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 396,11 465,55 18% 57,926 9% 6, Operations and Maintenance Expenditures 5, 4, 3, 2, 1, 22-23 23-24 24-25 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 and Special Education Coop. *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. 9/24/24 9:12 AM Sumexpen.xls Page 1 of 19
USD# 54 (25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % 22-23 23-24 inc/ 24-25 inc/ Actual Actual dec Budget dec General 13,628 % 163,268 25% Federal Funds % % Supplemental General % 22,5 % Bilingual Education % % Capital Outlay 38,697 % 113, 192% Driver Training % % Extraordinary School Program % % Food Service 234,635 237,528 1% 298,428 26% Professional Development % % Parent Education Program % % Summer School % % Special Education 21,811 35,235 62% 11,73 212% Technology Education Transportation 24,411 Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 7,25 Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 46,857 442,88-4% 714,519 62% Enrollment (FTE)* 539. 52. -4% 515.5-1% Amount per Pupil 855 85-1% 1,386 63% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 46,857 442,88-4% 714,519 62% 8, 7, 6, 5, 4, 3, 2, 1, 22-23 23-24 24-25 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 and Special Education Coop. *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. 9/24/24 9:12 AM Sumexpen.xls Page 11 of 19
USD# 54 Capital Improvements Expenditures (4) % % 22-23 23-24 inc/ 24-25 inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % Bilingual Education % % Capital Outlay 72,186 32,81-55% 237, 622% Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education Transportation Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 72,186 32,81-55% 237, 622% Enrollment (FTE)* 539. 52. -4% 515.5-1% Amount per Pupil 134 63-53% 46 629% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 72,186 32,81-55% 237, 622% Capital Improvements (4) 25, 2, 15, 1, 5, 22-23 23-24 24-25 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 and Special Education Coop. *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. 9/24/24 9:12 AM Sumexpen.xls Page 12 of 19
Debt Services Expenditures (51) USD# 54 % % 22-23 23-24 inc/ 24-25 inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % Bilingual Education % % Capital Outlay % % Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education Transportation Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution Contingency Reserve % Text Book & Student Material % Bond & Interest #1 258,448 271,12 5% 27,22 % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 258,448 271,12 5% 27,22 % Enrollment (FTE)* 539. 52. -4% 515.5-1% Amount per Pupil 479 521 9% 524 1% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 258,448 271,12 5% 27,22 % Debt Services (51) 3, 25, 2, 15, 1, 5, 22-23 23-24 24-25 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 and Special Education Coop. *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. 9/24/24 9:12 AM Sumexpen.xls Page 13 of 19
Transfers (52) USD# 54 % % 22-23 23-24 inc/ 24-25 inc/ Actual Actual dec Budget dec General 618,65 73,564 14% 42, -4% Federal Funds % % Supplemental General 272,943 39,785-85% 78,5 97% Bilingual Education % % Capital Outlay 62,118 Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education Transportation Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 953,711 743,349-22% 498,5-33% Enrollment (FTE)* 539. 52. -4% 515.5-1% Amount per Pupil 1,769 1,43-19% 967-32% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 953,711 743,349-22% 498,5-33% Transfers (52) 1,2, 1,, 8, 6, 4, 2, 22-23 23-24 24-25 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 and Special Education Coop. *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. 9/24/24 9:12 AM Sumexpen.xls Page 14 of 19
USD# 54 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 22 July 1, 23 July 1, 24 General Federal Funds 19,483 18,953 Supplemental General 2,786 13,583 26,237 Bilingual Education Capital Outlay 299,975 295,737 515,269 Driver Training 8,991 13,171 16,245 Extraordinary School Program Food Service 52,711 65,342 79,839 Professional Development 16,343 2,855 41,47 Parent Education Program 5, 5, 6, Summer School 3, 17,5 17,5 Special Education 65,5 12,893 135,592 Technology Education Transportation Vocational Education Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 98,138 136,797 Text Book & Student Material 1,9 1,297 Bond & Interest 1 112,951 128,973 192,41 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 675,485 829,631 1,49,515 Enrollment (FTE)* 539. 52. 515.5 Amount per Pupil 1,253 1,595 2,36 Adult Education Adult Supplemental Education Area Vocational School Special Education Coop TOTAL 675,485 829,631 1,49,515 Unencumbered Cash Balances by Fund 1,2, 1,, 8, 6, 4, 2, 22 23 24 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 and Special Education Coop. *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. 9/24/24 9:12 AM Sumexpen.xls Page 15 of 19
Reserve Funds Unencumbered Cash Balance USD# 54 July 1, 22 July 1, 23 Special Reserve TOTAL OTHER Amount per Pupil $ $ 1 1 1 1 1 1 Unencumbered Cash Balances by Fund (Reserve Funds Only) 22 23 *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. 9/24/24 9:12 AM Sumexpen.xls Page 16 of 19
USD# 54 Other Information 2-21 21-22 % 22-23 % 23-24 % 24-25 % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 55. 483. -4% 528.5 9% 512.5-3% 492. -4% Enrollment (FTE)** N/A 494. 539. 9% 52. -4% 515.5-1% Number of Students - Free Meals 151 163 8% 24 25% 189-7% 2 6% Number of Students - Reduced Meals 77 93 21% 65-3% 93 43% 8-14% 6. Enrollment (FTE)* for Budget Authority 5. 4. 3. 2. 1.. 2-21 21-22 22-23 23-24 24-25 Enrollment (FTE)** Used for Calculating "Amount Per Pupil" 6. 5. 4. 3. 2. 1.. 21-22 22-23 23-24 24-25 Low Income Students 25 2 15 1 Free Meals Reduced Meals 5 2-21 21-22 22-23 23-24 24-25 *FTE for state aid and budget authority purposes for general fund. ** 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. 9/24/24 9:12 AM Sumexpen.xls Page 17 of 19
Miscellaneous Information Mill Rates by Fund USD# 54 22-23 23-24 24-25 Actual Actual Budget General 2. 2. 2. Supplemental General 19.192 18.65 22.64 Adult Education... Capital Outlay 3.964 3.994 2.5 Special Liability... School Retirement... Extraordinary Growth Facilities... Bond & Interest 1 12.584 12.562 1.31 Bond & Interest 2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD 55.74 55.26 54.874 Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission 1.982 1.997 2. Recreation Commission Employee Benefit... TOTAL OTHER 1.982 1.997 2. Total USD Mill Rates 6. 5. 4. 3. 2. 1.. 22-23 23-24 24-25 24-25 Miscellaneous Information Mill Rates by Fund (Total USD) Bond & Interest 1 19% Capital Outlay 5% Supplemental General 4% General 36% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Bond & Interest 1 Bond & Interest 2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/24/24 9:12 AM Sumexpen.xls Page 18 of 19
Other Information USD# 54 22-23 23-24 24-25 Actual Actual Budget Assessed Valuation $11,793,262 $11,527,715 $11,641,222 Bonded Indebtedness $2,86, $3,665, $2,555, Assessed Valuation $14,, $12,, $1,, $8,, $6,, $4,, $2,, $ 22-23 23-24 24-25 Bonded Indebtedness $4,, $3,5, $3,, $2,5, $2,, $1,5, $1,, $5, $ 22-23 23-24 24-25 9/24/24 9:12 AM Sumexpen.xls Page 19 of 19