Oswego Unified School District No. 54
Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary of Expenditures (Sumexpen.xls) i
23-24 Budget General Information USD No. 54 Introduction Our students are provided high quality educational opportunities as evidenced by improving composite scores on state assessments and nationally normed tests of academic achievement. Although Oswego USD #54 maintains a high quality educational program, our expenditures per pupil have always been less than the median budget per pupil for schools in our enrollment category. Due to significant revenue shortfalls, the State of Kansas reduced the authorized budget per pupil after the 22-23 school year started, and after the budget had been approved, from $3,69 to $3,863. Although school funding has consistently fallen below the rate of inflation since the State of Kansas assumed total authority and control for school finance in 1992, this decrease had an especially adverse impact on school districts in Kansas. The Kansas Legislature maintained the $3,863 per pupil level of funding for the 23-24 school year, once again funding schools at a level below the increased cost-of-living for the 13 th consecutive year. If the Kansas Legislature fails to increase funding, and if the District s enrollment decreases as projected, USD #54 will face serious budgetary consequences during the 24-25 school year. Additionally, this budget is based on the assumption that the Governor will accelerate the second half 23 property tax collections. This will create a substantial increase in the District tax levies for the 24-25 school year budget. 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 Cindy Dean, Treasurer Office Telephone: 62-795-2126 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: 62-421-3449 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 Mark Spore, Technology Coordinator Office Telephone: 62-795-2125 Home Telephone: 62-795-345 The District s Accomplishments and Challenges Accomplishments: USD #54 students have historically demonstrated high performance on mandated state assessments and norm-referenced academic achievement tests. The District s educational facilities and instructional equipment are continuously improved whereby students at all levels are provided a safe, comfortable and attractive learning environment. Our comprehensive curriculum opportunities include a Community Service Program that teaches students the value of volunteerism and service to better our community. Challenges: Uncertain future state revenues combined with the decreased level of funding for the current year and the non-funded and under-funded federal mandates, including many new mandates required by the No Child Left Behind legislation, presents serious challenges relative to the our ability to maintain established successful programs. Projected enrollment decreases will further exacerbate budgetary constraints. 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 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.html Certified Personnel Enrollment Dropouts Graduates Salary Reports Kansas Building Report Card http://www.ksde.org/reportcard.html 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) % % % % % 21-22 of 22-23 of inc/ 23-24 of inc/ Actual Tot Actual Tot dec Budget Tot dec 2,199,48 52% 2,531,124 54% 15% 2,878,512 52% 14% Student & al Support 285,687 7% 289,189 6% 1% 45,92 7% 4% General Administration 249,216 6% 27,513 6% 9% 282,787 5% 5% School Administration (Building) 36,288 8% 372,211 8% 3% 358,373 6% -4% Operations & Maintenance 371,516 9% 396,11 9% 7% 491,39 9% 24% Capital Improvements 135,65 3% 72,186 2% -47% 185, 3% 156% Debt Services 285,191 7% 258,448 6% -9% 271,115 5% 5% 377,23 9% 46,857 1% 22% 685,16 12% 49% Total Expenditures 4,263,61 1% 4,65,638 1% 9% 5,557,96 1% 2% 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, 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, 28, 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,, 21-22 22-23 23-24 1,5, 1,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 23-24 Summary of Total Expenditures By Function (All Funds) Debt Services 5% Capital Improvements 3% Operations & Maintenance 9% School Administration (Building) 6% 12% 53% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services General Administration 5% Student & al Support 7% 8/26/23 3:53 PM Page 1 of 19
USD# 54 Summary of General Expenditures by Function % % % % % 21-22 of 22-23 of inc/ 23-24 of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,711,773 6% 1,738,397 61% 2% 1,735,71 57% % Student & al Support 221,229 8% 216,295 8% -2% 219,766 7% 2% General Administration 241,68 9% 257,95 9% 7% 251,112 8% -3% School Administration (Building) 355,113 13% 38,676 11% -13% 35,28 1% -1% Operations & Maintenance 33,33 11% 33,918 12% 9% 331,39 11% % Capital Improvements % % % % % % % % 18,31 6% % Total Expenditures 2,833,53 1% 2,852,236 1% 1% 3,23,136 1% 6% Amount per Pupil $5,735 $5,292-8% $5,814 1% 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, 21-22 22-23 23-24 6, 4, 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 23-24 Summary of General Fund Expenditures by Function 6% Operations & Maintenance 11% School Administration (Building) 1% General Administration 8% 58% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Student & al Support 7% 8/26/23 3:53 PM Page 2 of 19
USD# 54 Summary of Supplemental General Fund Expenditures by Function % % % % % 21-22 of 22-23 of inc/ 23-24 of inc/ Actual Tot Actual Tot dec Budget Tot dec 89,51 54% 14,19 46% 56% 56,5 63% 262% Student & al Support 21,59 13% 31,435 1% 46% 124,188 16% 295% General Administration 7,358 4% 12,313 4% 67% 26,175 3% 113% School Administration (Building) 5,175 3% 63,535 21% 1128% 36, 5% -43% Operations & Maintenance 42,784 26% 54,755 18% 28% 15, 13% 92% Capital Improvements % % % % % % % % % % Total Expenditures 166,327 1% 32,57 1% 82% 797,863 1% 164% Amount per Pupil $337 $56 66% $1,534 174% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. 6, Summary of Supplemental General Fund Expenditures by Function 5, 4, 21-22 22-23 23-24 3, 2, 1, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 23-24 Summary of Supplemental General Fund Expenditures by Function Operations & Maintenance 13% School Administration (Building) 5% General Administration 3% Student & al Support 16% 63% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 8/26/23 3:53 PM Page 3 of 19
USD# 54 Summary of General and Supplemental General Fund Expenditures by Function % % % % % 21-22 of 22-23 of inc/ 23-24 of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,81,274 6% 1,878,416 6% 4% 2,242,21 59% 19% Student & al Support 242,738 8% 247,73 8% 2% 343,954 9% 39% General Administration 248,966 8% 27,263 9% 9% 277,287 7% 3% School Administration (Building) 36,288 12% 372,211 12% 3% 341,28 9% -8% Operations & Maintenance 346,114 12% 385,673 12% 11% 436,39 11% 13% Capital Improvements % % % % % % % % 18,31 5% % Total Expenditures 2,999,38 1% 3,154,293 1% 5% 3,82,999 1% 21% Amount per Pupil $6,72 $5,852-4% $7,348 26% 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,, 21-22 22-23 23-24 1,5, 1,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 23-24 Summary of General and Supplemental General Fund Expenditures by Function 5% Operations & Maintenance 11% School Administration (Building) 9% General Administration 7% Student & al Support 9% 59% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 8/26/23 3:53 PM Page 4 of 19
USD# 54 Summary of Special Education Fund by Function % % % % % 21-22 of 22-23 of inc/ 23-24 of inc/ Actual Tot Actual Tot dec Budget Tot dec 13,316 86% 325,315 94% 15% 345, 76% 6% Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % 2,636 14% 21,811 6% 6% 17,8 24% 391% Total Expenditures 15,952 1% 347,126 1% 13% 452,8 1% 3% Amount per Pupil $36 $644 111% $869 35% 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, 21-22 22-23 23-24 1, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 23-24 Summary of Special Education Fund by Function 24% 76% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 8/26/23 3:53 PM Page 5 of 19
USD# 54 Expenditures (1) % % 21-22 22-23 inc/ 23-24 inc/ Actual Actual dec Budget dec General 1,711,773 1,738,397 2% 1,735,71 % Federal Funds 15,867 129,242 22% 174,442 35% Supplemental General 89,51 14,19 56% 56,5 262% Bilingual Education % % Capital Outlay 19,729 % 25, 27% Driver Education 7,28 4,127-43% 9,388 127% Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 7,111 8,38 18% 15,335 83% Special Education 13,316 325,315 15% 345, 6% Technology Education 13,935 116,468 12% Transportation % Vocational Education 43,232 49,415 14% 67,137 36% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material 465 32-93% Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,199,48 2,531,124 15% 2,878,512 14% Enrollment (FTE)* 494. 539. 9% 52. -4% Amount per Pupil 4,452 4,696 5% 5,536 18% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 2,199,48 2,531,124 15% 2,878,512 14% 3,5, Expenditures 3,, 2,5, 2,, 1,5, 1,, 5, 21-22 22-23 23-24 Expenditures 2,, 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, 21-22 22-23 23-24 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. 8/26/23 3:53 PM Page 6 of 19
USD# 54 Student and al Support Expenditures (21 & 22) % % 21-22 22-23 inc/ 23-24 inc/ Actual Actual dec Budget dec General 221,229 216,295-2% 219,766 2% Federal Funds % 5,611 % Supplemental General 21,59 31,435 46% 124,188 295% Bilingual Education % % Capital Outlay 88-1% 3, % Driver Training % % Extraordinary School Program % % Food Service % % Professional Development 17,569 19,176 9% 21,355 11% Parent Education Program 5, 5, % 5, % Summer School % % Special Education % % Technology Education 19,572 17,283-12% Transportation % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 285,687 289,189 1% 45,92 4% Enrollment (FTE)* 494. 539. 9% 52. -4% Amount per Pupil 578 537-7% 781 45% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 285,687 289,189 1% 45,92 4% Amount per Pupil $591 $547-7% $793 45% Student and al Support Expenditures 45, 4, 35, 3, 25, 2, 15, 1, 5, 21-22 22-23 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. 8/26/23 3:53 PM Page 7 of 19
USD# 54 General Administration Expenditures (23) % % 21-22 22-23 inc/ 23-24 inc/ Actual Actual dec Budget dec General 241,68 257,95 7% 251,112-3% Federal Funds 25 25 % 5 1% Supplemental General 7,358 12,313 67% 26,175 113% Bilingual Education % % Capital Outlay % 5, % 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 % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 249,216 27,513 9% 282,787 5% Enrollment (FTE)* 494. 539. 9% 52. -4% Amount per Pupil 54 52-1% 544 8% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 249,216 27,513 9% 282,787 5% 29, General Administration Expenditures 28, 27, 26, 25, 24, 23, 21-22 22-23 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. 8/26/23 3:53 PM Page 8 of 19
USD# School Administration Expenditures (24) % % 21-22 22-23 inc/ 23-24 inc/ Actual Actual dec Budget dec General 355,113 38,676-13% 35,28-1% Federal Funds % % Supplemental General 5,175 63,535 1128% 36, -43% Bilingual Education % % Capital Outlay % 15, % 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 % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 36,288 372,211 3% 358,373-4% Enrollment (FTE)* 494. 539. 9% 52. -4% Amount per Pupil 729 691-5% 689 % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 36,288 372,211 3% 358,373-4% School Administration Expenditures 4, 35, 3, 25, 2, 15, 1, 5, 21-22 22-23 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. 8/26/23 3:53 PM Page 9 of 19
USD# 54 Operations and Maintenance Expenditures (26) % % 21-22 22-23 inc/ 23-24 inc/ Actual Actual dec Budget dec General 33,33 33,918 9% 331,39 % Federal Funds % % Supplemental General 42,784 54,755 28% 15, 92% Bilingual Education % % Capital Outlay 17,739 2,974-83% 15, 44% Driver Training 518 254-51% 4, 1475% Extraordinary School Program % % Food Service 6,26 6,84-2% 36, 492% Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education % Transportation 939 1,125 2% Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 371,516 396,11 7% 491,39 24% Enrollment (FTE)* 494. 539. 9% 52. -4% Amount per Pupil 752 735-2% 944 28% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 371,516 396,11 7% 491,39 24% 6, Operations and Maintenance Expenditures 5, 4, 3, 2, 1, 21-22 22-23 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. 8/26/23 3:53 PM Page 1 of 19
USD# 54 (25, 28 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % 21-22 22-23 inc/ 23-24 inc/ Actual Actual dec Budget dec General % 18,31 % Federal Funds % % Supplemental General % % Bilingual Education % % Capital Outlay % 11, % Driver Training % % Extraordinary School Program % % Food Service 231,287 234,635 1% 287,779 23% Professional Development % % Parent Education Program % % Summer School % % Special Education 2,636 21,811 6% 17,8 391% Technology Education % Transportation 125,37 24,411 63% Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 377,23 46,857 22% 685,16 49% Enrollment (FTE)* 494. 539. 9% 52. -4% Amount per Pupil 764 855 12% 1,318 54% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 377,23 46,857 22% 685,16 49% 8, 7, 6, 5, 4, 3, 2, 1, 21-22 22-23 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. 8/26/23 3:53 PM Page 11 of 19
USD# 54 Capital Improvements Expenditures (4) % % 21-22 22-23 inc/ 23-24 inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % Bilingual Education % % Capital Outlay 135,65 72,186-47% 185, 156% 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 % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 135,65 72,186-47% 185, 156% Enrollment (FTE)* 494. 539. 9% 52. -4% Amount per Pupil 273 134-51% 356 166% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 135,65 72,186-47% 185, 156% Capital Improvements (4) 2, 18, 16, 14, 12, 1, 8, 6, 4, 2, 21-22 22-23 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. 8/26/23 3:53 PM Page 12 of 19
USD# 54 Debt Services Expenditures (51) % % 21-22 22-23 inc/ 23-24 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 % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 285,191 258,448-9% 271,115 5% Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 285,191 258,448-9% 271,115 5% Enrollment (FTE)* 494. 539. 9% 52. -4% Amount per Pupil 577 479-17% 521 9% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 285,191 258,448-9% 271,115 5% Debt Services (51) 29, 285, 28, 275, 27, 265, 26, 255, 25, 245, 21-22 22-23 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. 8/26/23 3:53 PM Page 13 of 19
Transfers (52) USD# 54 % % 21-22 22-23 inc/ 23-24 inc/ Actual Actual dec Budget dec General 354,776 618,65 74% 43, -3% Federal Funds % % Supplemental General 38,673 272,943-12% 52,137-81% 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 % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 663,449 953,711 44% 482,137-49% Enrollment (FTE)* 494. 539. 9% 52. -4% Amount per Pupil 1,343 1,769 32% 927-48% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 663,449 953,711 44% 482,137-49% Transfers (52) 1,2, 1,, 8, 6, 4, 2, 21-22 22-23 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. 8/26/23 3:53 PM Page 14 of 19
USD# 54 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 21 July 1, 22 July 1, 23 General 2 Federal Funds 364 19,483 Supplemental General 2,787 13,584 Bilingual Education Capital Outlay 31,12 299,975 295,737 Driver Training 9,286 8,99 13,171 Extraordinary School Program Food Service 48,685 39,711 52,342 Professional Development 15,758 16,343 2,855 Parent Education Program 5, 5, 5, Summer School 2, 3, 17,5 Special Education 65,12 65,5 12,893 Technology Education Transportation Vocational Education Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve Contingency Reserve 3,63 98,138 Text Book & Student Material 9,923 1,91 Bond & Interest 1 121,692 112,951 128,973 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 591,562 662,486 669,538 Enrollment (FTE)* 494. 539. 52. Amount per Pupil 1,197 1,229 1,288 Adult Education Adult Supplemental Education Area Vocational School Special Education Coop TOTAL 591,562 662,486 669,538 Unencumbered Cash Balances by Fund 68, 66, 64, 62, 6, 58, 56, 54, 21 22 23 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. 8/26/23 3:53 PM Page 15 of 19
Reserve Funds Unencumbered Cash Balance USD# 54 July 1, 21 July 1, 22 Special Reserve TOTAL OTHER Amount per Pupil $ $ 1 1 1 1 1 1 Unencumbered Cash Balances by Fund (Reserve Funds Only) 21 22 *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. 8/26/23 3:53 PM Page 16 of 19
USD# 54 Other Information 1999-2 2-21 % 21-22 % 22-23 % 23-24 % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 525.5 55. -4% 483. -4% 528.5 9% 512. -3% Enrollment (FTE)** N/A N/A 494. 539. 9% 52. -4% Number of Students - Free Meals 139 151 9% 163 8% 24 25% 25 % Number of Students - Reduced Meals 93 77-17% 93 21% 65-3% 7 8% 6. Enrollment (FTE)* for Budget Authority 5. 4. 3. 2. 1.. 1999-2 2-21 21-22 22-23 23-24 Enrollment (FTE)** Used for Calculating "Amount Per Pupil" 6. 5. 4. 3. 2. 1.. 21-22 22-23 23-24 Low Income Students 25 2 15 1 Free Meals Reduced Meals 5 1999-2 2-21 21-22 22-23 23-24 *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. 8/26/23 3:53 PM Page 17 of 19
Miscellaneous Information Mill Rates by Fund USD# 54 21-22 22-23 23-24 Actual Actual Budget General 2. 2. 2. Supplemental General 17.628 19.192 18.677 Adult Education... Capital Outlay 3.991 3.964 4. Special Liability... School Retirement... Extraordinary Growth Facilities... Bond & Interest 1 11.841 12.584 12.58 Bond & Interest 2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD 53.46 55.74 55.257 Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission 1.995 1.982 2. Recreation Commission Employee Benefit... TOTAL OTHER 1.995 1.982 2. Total USD Mill Rates 56. 55.5 55. 54.5 54. 53.5 53. 52.5 52. 21-22 22-23 23-24 23-24 Miscellaneous Information Mill Rates by Fund (Total USD) Bond & Interest 1 23% Capital Outlay 7% Supplemental General 34% 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 8/26/23 3:53 PM Page 18 of 19
Other Information USD# 54 21-22 22-23 23-24 Actual Actual Budget Assessed Valuation $12,46,78 $11,793,262 $11,51,838 Bonded Indebtedness $3,5, $2,86, $2,665, Assessed Valuation $14,, $12,, $1,, $8,, $6,, $4,, $2,, $ 21-22 22-23 23-24 Bonded Indebtedness $3,5, $3,, $2,5, $2,, $1,5, $1,, $5, $ 21-22 22-23 23-24 8/26/23 3:53 PM Page 19 of 19