Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures

Transcription

1 Dighton USD 482

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

3 27-28 Budget General Information USD #:482 Introduction Dighton USD 482 is a small, rural farming community nestled between Ness City and Scott City on highway 96. Dighton is the county seat of Lane County. There is another school district located within the county. Our district covers over 61 square miles. The population of the city of Dighton is approximately 12 people. The outlying rural population is approximately an additional 9 people. Our district educates 285 students PreK-12. In 24-5 we added All Day Kindergarten to help meet the demands of No Child Left Behind. In 25-6 we added a 4- Year-Old At-Risk Pre-School program. This program is available to 3 and 4 year olds who wish to have the benefit of pre-school services but do not qualify under the At-Risk guidelines. Those students who do not qualify to have tuition waived pay a nominal fee that is comparable to day care prices but offers the benefits of structured pre-school. In 26-7 the district added a kinder prep classroom for those children who were eligible for Kindergarten according to their chronological age but did not qualify for the All Day program based upon lack of readiness skills that are assessed in the spring before they are to enter in the fall of the following year. The district was able to move forward with the addition of the 1:1 Laptop Initativie and get Vocational Educational courses approved for the 27-8-school term. The district was excited to have all certified positions filled by July 2nd. The addition of new staff will bring fresh ideas and enthusiasm to our district. Although the school is the center of the community, our community also offers the services of a Library, three museums, two Physicians, a Hospital, an Optometrist, LTC and Assisted Living Facilities, a swimming pool, a city park, a nine hole, sand green golf course, five churches, a grocery store, a pharmacy, four eating establishments, two implement dealerships, several feedlots, a coop elevator, an airport, a local newspaper, a Kwik shop, a lumber yard, hardware store and screen printing business. The local phone company S&T Communications maintains quality, high speed internet and phone services. Lane Scott Rural Electric Cooperative is located in Dighton. This company builds and maintains miles of electrical line as well as provides numerous other industry related services. Finally, there are numerous civic organizational groups to participate in also. Board Members Stacey Foos, BOE President Toby Wilson, BOE Vice President Christine Mumma, BOE Member Albert Cook, BOE Member Presley Herndon, BOE Member Russel Kuhlman, BOE Member Tom Mulville, BOE Member Key Staff Superintendent: Angela Lawrence: Business Office Staff: Bonnie Venters, Clerk of the Board Curriculum & Staff: Angela Lawrence Other Key Contacts: PreK-6th Grade Building Principal: Roger Timken Building Principal/Athletic Director: Casey Cloninger Transportation Co-Directors: Crystal Hoffman/Alan Berndt

4 Food Service Director: Bonnie Venters Federal Programs Director: Angela Lawrence Student Related Issues- * Address the Classroom Teacher first. * Secondly, address the Building Principal. * Third, address the Superintendent and finally if needed, address the BOE. Athletic Related Issues- * Address the Coach/s first. * Secondly address the Athletic Director/Building Administrator. * Address the Superintendent if needed and lastly, the BOE if unsatisfied or no resolution is reached. Transportation Issues- * Address the Transportation Director/s first. * Secondly address the Building Administrator and third, address the Superintendent. * Finally, address the Board of Education if necessary. The District s Accomplishments and Challenges Accomplishments: The district worked with Fred Abercrombie, Architect from Russell, KS who is the project manager for the Lane County High School Athletic Stadium and the Heritage Trust Foundation. After several pre construction meetings, the renovation of the stadium has begun with completion dates set for September 27. This accomplishment will enhance our property and add to continual pride in caring for what we have. In addition to the top-notch facilities in this district, we are also very proud to be recognized across the state for our outstanding test scores. The district has aligned curriculum very closely with the Kansas State Standards and believes in preparing all students for college. A stringent grading scale supports our high, academic expectations. There is a strong collaboration between BOE, Administration, and Staff who believe that all students can learn and work hard to continually not only provide quality instruction but to also improve their own personal knowledge. During the recent uncertainty of school finance coupled with declining enrollment, the district has worked very hard to hold the line on expenditures without compromising the delivery of instruction. Budget allocations have been shifted to meet the increasing demands of No Child Left Behind. The district is in the fifth year of providing after school tutoring for any student who is in need of extra help. We provide seminar instruction that is remedial instruction for 7-12 grade students who score below proficient on the Kansas State Assessment. At Risk funds are utilized to fund these programs. We also provide summer school for those students who do meet grade level objectives. Finally, we provide Title I services for K-8h students needing additional instruction in Math and/or Reading. The district is also receiving statewide recognition for the implementation of its Early Childhood/Preschool and All Day Kindergarten programs. Angela Lawrence has spoke to the PEW foundation on behalf of KASB and the LEPC (Legislative Education Post-Audit Committee). The district does believe strongly that early opportunity and intervention is money well spent on children to help close the achievement gap. The district has a comprehensive plan in place that addresses the educational needs of all children ages -5 years. The district is very committed to providing the best in technology. The majority of our LOB is encumbered to purchase technology. In 26-7 the district did move ahead with the adoption of a 1:1 Laptop Initiative to begin in the 27-8 school year. This program is available for all 7-12 grade students. The district has a project plan that is set forth in 3 phases. Phase one and two of this plan was completed during the 6-7-school term with the 3rd and final phase being completed in the summer of the same year. The rationale behind this initiative is to help better prepare our students to become more prepared for the post secondary experience, as colleges are 2

5 now requiring incoming freshmen purchase laptops. Another main objective of this initiative is to enhance the curriculum not, add to the already existing curriculum. All classrooms have been equipped with an overhead projector and screen as well as, a vcr/dvd, cable ready television. The building is now wireless and is encrypted so that only usd students have wireless, internet access. Each teacher in the district has a laptop that they can use for classroom instruction and to record student grades using Power School. At the elementary level, the district has a 25 PC computer lab. Each classroom Pre-K-6th grade has at least 4 computers per classroom. There is one CPS system available for teacher use and one LCD projector for power point presentations. K-3rd students have computer class twice weekly. 4-6th students have computer class daily. Each classroom is also equipped with a tv/vcr/dvd. Another exciting addition to our curriculum this year is the approved Vocational Education courses for Metals, Auto Mechanics, Computer Aided Drafting, Woodshop and the addition of new Agriculture related science courses such as Ag Science, Plant Science, Business Leadership and Horticulture. FFA will also be an addition to the extra curricular activities students will have to choose from. Long time Board of Education member, Dennis Dowell was elected as President Elect for the Schools For Quality Education Organization. The district is fortunate to have Mr. Dowell in this position as the new school finance bill becomes debated. He will be President of this organization when the current three-year plan is revisited. His experience and knowledge about this issue will be a great benefit to all small, rural schools. The addition of a full time Economic Developer by the City of Dighton will be very beneficial to the school district should new employment opportunities arise in our community. The district was involved with the other taxing entities in the county to offer approval for tax rebates on a Neighborhood Revitalization Act. Challenges: The district has far more accomplishments to speak about this year than challenges. If there is a challenge that seems worth mentioning it would be the fact that the past six years, this district has been faced with extreme tragedy at all levels. Because of this, the district staff has become more committed to each other and has developed a close network of support for each other as well as all students. It is evident that the staff is very strong and understands the importance of building appropriate teacher/student relationships in order for true learning to occur. Secondly, a challenge that remains an issue it the fact that a district our size and demographic location makes it very difficult to attract and retain highly qualified and certified staff. The recent licensure regulations adopted by the State Board of Education has caused an increased amount of staff members who do not hold a highly qualified license. However, these individuals are certified and are excellent teachers. Our pay scale is very competitive for a district our size. Housing is affordable. If there would be one thing that lacks attraction to young teacher candidates, it would be the location of our district. Socially, our district appears to be in a location that is not conducive to a lifestyle young candidates desire. Our district does offer scholarships to help new teachers become fully endorsed. We have also utilized our authority to place teachers on the pay scale as we have needed to. In December and January, our district was affected by a major ice storm that knocked out power in our community for four days in the city up to nineteen days for some of our staff members and students. Our roofs across the district suffered damage. The fascia of our buildings also suffered damage. Sidewalks cracked and branches fell. FEMA did offer approximately $12, assistance. Our community was covered under a six to eight inch layer of ice for forty days. The added expense of the snow and ice removal, debris removal and damage from the storm was an added extra the district did not budget for. To date repairs have been made and hopefully the increase in fuel will level out so as to help keep a lid on the heating and electric bills. 3

6 This year we were fortunate to have all of our certified positions filled by July 2nd. By having all new hires by that time, we feel better about being prepared for the beginning of the school year. Although certified positions are filled, we are still working diligently to fill coaching positions. As the demands of NCLB increase and pressure for teacher accountability rises, more and more teachers are less inclined to accept supplemental duties. The responsibility of the classroom takes a lot of effort and leaves little time for teachers to concentrate on the extra responsibilities of supplemental duties. 4

7 Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) The summary of total expenditures by function, which includes all funds, indicates that the district spends 58% of all funds are spent on instruction. All other expenditures have remained relatively stable over the past three years. General Administration and School Administration costs have decreased slightly. The amount spent per pupil continues to increase which can be explained by the increased focus on all students attaining a level of proficiency by the year Summary of General Fund Expenditures by Function The summary of the General Fund expenditures indicates that the district spends 58% of the general fund budget on instruction. All other expenditures continue to remain steady. General Administration includes BOE expenditures and standing contracts in addition to salary. Operations and Maintenance expenditures continue to increase because of the rising cost of natural gas and electricity. 3. Summary of Supplemental General Fund Expenditures by Function The majority of the LOB expenditures are dedicated to (63%). A majority of the instructional expenditures are dedicated to providing and upgrading technology equipment and services in our district that includes a good portion of the 1:1 Laptop Initiative. It should also be noted that a good portion of the Operations and Maintenance expenditures includes the cost of adding additional technology, which indicates the continual rise in cost. It should also be noted that due to a harsh winter and increase in fuel and electric prices, the LOB was used to help alleviate some of the financial stress of the General Fund. 4. Summary of General and Supplemental General Fund Expenditures by Function The summary of the General and Supplemental General Fund Expenditures indicates that 59% (which is up by 2% over last year), of the combined budgets are spent on instruction and instruction related needs. The state has recommended that at least 6% of school district funds be spent on instruction. If all funds were considered in this recommendation, our district would be spending well over the recommended 6%. All other expenditures in the combined funds remain stable. 5. Summary of Special Education Fund by Function The expenditures reflected in the Special Education Fund are indicative of the rising costs of educating all students so that they are proficient by % of the expenditures in this fund are dedicated to instruction. A twoyear history of this fund indicates that approximately 1% of the expenditures for this fund are dedicated toward fuel for transporting special needs students. 6. Expenditures (1) expenditures continue to increase each year as they should per recommendation by the State Department of Education. With the mandates of NCLB, this line item will continue to increase. For the third consecutive year, the allocation that we receive from Federal Funds, such as Title I, Title II, Title IV, and Title V have decreased. We have relied on these funds to support our instruction in Math and Reading for all students. These funds also help to support teachers with paraprofessional support and reducing class sizes. We have also tightened our graduation requirements, which have caused an increase in summer school. Many students who are at risk of failing a grade level must attend summer school until standards are met with 8% or better accuracy. Legislation passed in 26 required that we use a prorated portion of our General Fund State Aid to instruct students who are considered At Risk of failure. This pro rated portion will continue to increase every year not because we have more students who need 5

8 assistance, but because of the way the formula passed in 26 is calculated. Currently, the At Risk funds reflected in this proposed budget allows for salaries of All Day Kindergarten Teachers, Tutoring, Summer School Instructors, Materials for remediation, Paraprofessionals, etc The district is also convinced that by investing in students early through Pre K programs, we will be able to not only help more students be more successful (which is the number one goal) but also alleviate high costs down the road in students educational careers. Last year, $4, was spent from the Capital Outlay fund on the 1:1 Laptop Initiative. Technology is considered an instructional expense. Another line item that continues to increase is the Special Education instructional line item. It is expensive to educate all children. Again, by investing dollars in early intervention through pre K programs, the district hopes to help improve the amount of funds needed later. Finally, the district is required by law to contribute to all employees retirement at a rate of 2%. The KPERS contribution line item will continue to rise every year as well. 7. Student and al Support Expenditures (21 & 22) We have budgeted more student support services in this fiscal year to meet the needs of our students. The increased pressures academically and socially have dictated a need for increased student support. Student and al support include many salaries such as Counselor,(which is prorated to how many hours per day is spent counseling), Librarian and Librarian Aid, PAT Coordinator and PAT Educator, and Professional Development for teachers and administrators. With the goals of the district focusing on Early Intervention/Education and the mandates of NCLB stressing increased teacher training, increased counseling services and all students meeting proficiency by 214, expenditures for Student and al Support will continue to increase. 8. General Administration Expenditures (23) General Administration Expenditures includes more than just Superintendent salary. This fund also includes such things as BOE expenses, standing contracts, capital expenditures, legal assistance and general operating expenses. Some of the capital expenditures reflected in this fund include a lease purchase programs (a computerized temperature control system), new activity bus and equipment expenditures. 9. School Administration Expenditures (24) Research on best practices indicates that a school s continued academic success can be directly attributed to the building leadership. Although our budget continues to increase for this fund, it has become very evident to the Superintendent and BOE the importance of having quality building leadership to guide and direct teachers as we all continue to work toward the proficiency goal set forth by NCLB in 214. It is also very important to realize that this fund does not just encompass salary for principals. It does also include office supplies, standing contracts, and instructional equipment. 1. Operations and Maintenance Expenditures (26) Operations and Maintenance continues to increase because of the rising cost of fuel, electricity and utilities. Our district has noticed substantial savings generated by the use of our computerized temperature control system. However, the cost of consumables has not decreased. This fund includes custodial salaries and contracted labor that custodians are not able to perform. The district will have continual plumbing issues to address at the Jr/Sr. High School level that will be reflected as expenditures in this fund. 11. (25 & 29: Other Supplemental Services) (3: Non- Services) This line item incorporates funding for many things that are non instructional but very important to the education of students. Transportation, Food Service and Capital Expenditures are included in this fund. 6

9 12. Capital Improvements (4) The proposed budget reflects technology expenditures, stadium renovations and the majority of the cost of a new activity bus. Last year the district was able to purchase ground and outbuildings to be used for a bus barn, storage and FFA programs. It is important to budget adequately in this area. 13. Debt Services (5) The district retired its bond in 25. The only debt that our district currently is accountable for is the Computerized Temperature Control System (EPM) that is about a $32, payment for the next eight years. This payment is due in January. 14. Miscellaneous Information Unencumbered Cash Balance by Fund The amount of monies transferred into special funds each year has decreased, as it takes more and more to operate buildings and instruct students properly. It is going to be important over the next few years for the district to build up the cash balances so as not to stretch the new fiscal year budget so tight. This will have to be done by increasing the LOB each year. 15. Reserve Funds Unencumbered Cash Balance 16. Other Information - FTE Our district is expected to grow again this year. Many of the new hires had children and other people have chosen to move back. The district does offer many early intervention programs that help students excel academically. The course offerings for a small 1A school are very diverse. There is much opportunity to be involved in many extra curricular activities and programs. 17. Miscellaneous Information Mill Rates by Fund The proposed budget this year does reflect a mill rate increase of This increase is reflected in our LOB and is necessary to build up the unencumbered cash balances that have been tapped hard the past few years. By increasing our LOB slightly, we are still way under the state average and will have a little more wiggle room in our General Fund. 18. Other Information Assessed Valuation and Bonded Indebtedness The assessed valuation for our district continues to increase. This year the assessed valuation increased by $2298. This has helped substantially. 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. 7

10 KSDE Website Information Available K-12 Statistics (Building, District or State Totals) Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications Certified Personnel Enrollment Dropouts Graduates Salary Reports Kansas Building Report Card 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 8

11 USD# 482 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,626,665 51% 1,85,245 58% 11% 2,14,756 58% 17% Student & al Support 156,364 5% 148,335 5% -5% 158,77 4% 7% General Administration 181,759 6% 247,419 8% 36% 194,448 5% -21% School Administration (Building) 173,91 5% 224,85 7% 3% 226,166 6% 1% Operations & Maintenance 481,84 15% 345,542 11% -28% 398,69 11% 15% Capital Improvements 18,298 6% 68,615 2% -62% 1, 3% 46% Debt Services 12,264 3% % -1% % % 317,79 1% 281,734 9% -11% 446,913 12% 59% Total Expenditures 3,219,36 1% 3,121,74 1% -3% 3,629,662 1% 16% Amount per Pupil $13,87 $12,487-5% $14,519 16% The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K- 12), Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Vocational Education, Professional Development, Bond & Interest #1, Bond & Interest #2, No-Fund Warrant, Special Assessment, Parent Education, School Retirement, Student Materials Revolving & Textbook Rental, Tuition Reimbursement, Gifts/Grants, KPERS Special Retirement Contribution, Contingency, Special Liability Expense, Federal Funds, Adult Education, Adult Supplemental Education, 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 ,5, Summary of Total Expenditures By Function (All Funds) 2,, 1,5, ,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Summary of Total Expenditures By Function (All Funds) Capital Improvements 3% Operations & Maintenance 11% 12% School Administration (Building) 6% General Administration 5% Student & al Support 4% 59% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 9/27/27 8:45 AM Sumexpen.xls Page 1 of 19

12 USD# 482 Summary of General Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 953,866 55% 978,581 55% 3% 1,71,641 58% 1% Student & al Support 85,656 5% 8,885 5% -6% 84,389 5% 4% General Administration 128,15 7% 197,12 11% 54% 137,938 7% -3% School Administration (Building) 158,657 9% 184,464 1% 16% 179,473 1% -3% Operations & Maintenance 286,175 17% 22,288 12% -23% 236,68 13% 7% Capital Improvements % % % % % 112,28 7% 132,239 7% 18% 138,192 7% 5% Total Expenditures 1,724,649 1% 1,793,559 1% 4% 1,848,313 1% 3% Amount per Pupil $7,11 $7,174 2% $7,393 3% 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 1,2, 1,, 8, 6, , 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General Fund Expenditures by Function Operations & Maintenance 13% School Administration (Building) 1% General Administration 7% 7% Student & al Support 5% 58% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/27/27 8:45 AM Sumexpen.xls Page 2 of 19

13 USD# 482 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 199,361 49% 227,857 67% 14% 322,384 63% 41% Student & al Support % 532 % % % -1% General Administration 29,47 7% 18,275 5% -37% 23,2 5% 27% School Administration (Building) 5,421 1% 19,635 6% 262% 2,3 4% 3% Operations & Maintenance 175,766 43% 72,588 21% -59% 113,45 22% 56% Capital Improvements % % % % % % % % 35, 7% % Total Expenditures 49,595 1% 338,887 1% -17% 514,334 1% 52% Amount per Pupil $1,665 $1,356-19% $2,57 52% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. 35, Summary of Supplemental General Fund Expenditures by Function 3, 25, 2, , 1, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Supplemental General Fund Expenditures by Function 7% Operations & Maintenance 22% School Administration (Building) 4% General Administration 5% 62% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/27/27 8:45 AM Sumexpen.xls Page 3 of 19

14 USD# 482 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,153,227 54% 1,26,438 57% 5% 1,394,25 59% 16% Student & al Support 85,656 4% 81,417 4% -5% 84,389 4% 4% General Administration 157,62 7% 215,377 1% 37% 161,138 7% -25% School Administration (Building) 164,78 8% 24,99 1% 24% 199,773 8% -2% Operations & Maintenance 461,941 22% 292,876 14% -37% 35,13 15% 2% Capital Improvements % % % % % 112,28 5% 132,239 6% 18% 173,192 7% 31% Total Expenditures 2,134,244 1% 2,132,446 1% % 2,362,647 1% 11% Amount per Pupil $8,676 $8,53-2% $9,451 11% 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 1,6, 1,4, 1,2, ,, 8, 6, 4, 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General and Supplemental General Fund Expenditures by Function 7% Operations & Maintenance 15% School Administration (Building) 8% General Administration 7% Student & al Support 4% 59% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/27/27 8:45 AM Sumexpen.xls Page 4 of 19

15 USD# 482 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 23,876 99% 252,86 99% 1% 296,659 1% 17% Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % 1,361 1% 2,768 1% 13% % -1% Total Expenditures 232,237 1% 255,628 1% 1% 296,659 1% 16% Amount per Pupil $944 $1,23 8% $1,187 16% 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 35, 3, 25, 2, 15, , 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Special Education Fund by Function Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1% 9/27/27 8:45 AM Sumexpen.xls Page 5 of 19

16 USD# 482 Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 953, ,581 3% 1,71,641 1% Federal Funds 61,434 85,717 4% 95,152 11% Supplemental General 199, ,857 14% 322,384 41% At Risk (4yr Old) 52,42 51,825-1% 54,58 4% At Risk (K-12) 61,169 99,984 63% 137,812 38% Bilingual Education % % Capital Outlay 4, % 25, -38% Driver Education 2,826 3,45 8% 3,214 6% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 1,615 3,92 143% -1% Special Education 23, ,86 1% 296,659 17% Cost of Living % Vocational Education % 25,87 % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 53,77 61,187 14% 73,29 19% Contingency Reserve % Text Book & Student Material 9, % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,626,665 1,85,245 11% 2,14,756 17% Enrollment (FTE)* % 25. % Amount per Pupil 6,612 7,221 9% 8,419 17% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,626,665 1,85,245 11% 2,14,756 17% 2,5, Expenditures 2,, 1,5, 1,, 5, Expenditures 1,2, 1,, 8, 6, 4, General Supplemental General Special Education 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/27/27 8:45 AM Sumexpen.xls Page 6 of 19

17 USD# 482 Student and al Support Expenditures (21 & 22) % % inc/ inc/ Actual Actual dec Budget dec General 85,656 8,885-6% 84,389 4% Federal Funds % % Supplemental General 532 % -1% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay 1,895 % -1% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 34,27 25,765-25% 3, 16% Parent Education Program 3,627 33,141 8% 37,163 12% Summer School % % Special Education % % Cost of Living % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 5,874 6,117 4% 7,218 18% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 156, ,335-5% 158,77 7% Enrollment (FTE)* % 25. % Amount per Pupil % 635 7% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 156, ,335-5% 158,77 7% Amount per Pupil $646 $598-7% $635 6% Student and al Support Expenditures 18, 16, 14, 12, 1, 8, 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/27/27 8:45 AM Sumexpen.xls Page 7 of 19

18 USD# 482 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 128,15 197,12 54% 137,938-3% Federal Funds 6,5-1% % Supplemental General 29,47 18,275-37% 23,2 27% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay 1,431 25, 14% 25, % 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 7,766 7,42-9% 8,31 18% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 181, ,419 36% 194,448-21% Enrollment (FTE)* % 25. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 181, ,419 36% 194,448-21% 3, General Administration Expenditures 25, 2, 15, 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/27/27 8:45 AM Sumexpen.xls Page 8 of 19

19 USD# 482 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 158, ,464 16% 179,473-3% Federal Funds % % Supplemental General 5,421 19, % 2,3 3% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay 1,394 % 15, 44% 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 9,13 1,357 15% 11,393 1% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 173,91 224,85 3% 226,166 1% Enrollment (FTE)* % 25. % Amount per Pupil % 95 1% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 173,91 224,85 3% 226,166 1% School Administration Expenditures 25, 2, 15, 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/27/27 8:45 AM Sumexpen.xls Page 9 of 19

20 USD# 482 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 286,175 22,288-23% 236,68 7% Federal Funds % % Supplemental General 175,766 72,588-59% 113,45 56% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay 13,186 46,158 25% 4, -13% Driver Training 41-1% 8 % 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 6,33 6,58 3% 7,679 18% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 481,84 345,542-28% 398,69 15% Enrollment (FTE)* % 25. % Amount per Pupil 1,959 1,382-29% 1,594 15% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 481,84 345,542-28% 398,69 15% 6, Operations and Maintenance Expenditures 5, 4, 3, 2, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/27/27 8:45 AM Sumexpen.xls Page 1 of 19

21 USD# 482 (25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % inc/ inc/ Actual Actual dec Budget dec General 112,28 132,239 18% 138,192 5% Federal Funds % % Supplemental General % 35, % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay 56,28-1% 18,415 % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 143, ,352-1% 16,143 12% Professional Development % % Parent Education Program % % Summer School % % Special Education 1,361 2,768 13% -1% Cost of Living % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 3,491 4,375 25% 5,163 18% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 317,79 281,734-11% 446,913 59% Enrollment (FTE)* % 25. % Amount per Pupil 1,289 1,127-13% 1,788 59% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 317,79 281,734-11% 446,913 59% 5, 45, 4, 35, 3, 25, 2, 15, 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/27/27 8:45 AM Sumexpen.xls Page 11 of 19

22 USD# 482 Capital Improvements Expenditures (4) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay 18,298 68,615-62% 1, 46% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 18,298 68,615-62% 1, 46% Enrollment (FTE)* % 25. % Amount per Pupil % 4 46% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 18,298 68,615-62% 1, 46% Capital Improvements (4) 2, 18, 16, 14, 12, 1, 8, 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/27/27 8:45 AM Sumexpen.xls Page 12 of 19

23 Debt Services Expenditures (51) USD# 482 % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 12,264-1% % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 12,264-1% % Enrollment (FTE)* % 25. % Amount per Pupil 416-1% % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 12,264-1% % Debt Services (51) 12, 1, 8, 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/27/27 8:45 AM Sumexpen.xls Page 13 of 19

24 Transfers (52) USD# 482 % % inc/ inc/ Actual Actual dec Budget dec General 314,116 3,564-4% 374,554 25% Federal Funds % % Supplemental General 4,45 111, % 152,526 37% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 354, ,677 16% 527,8 28% Enrollment (FTE)* % 25. % Amount per Pupil 1,441 1,647 14% 2,18 28% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 354, ,677 16% 527,8 28% Transfers (52) 6, 5, 4, 3, 2, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/27/27 8:45 AM Sumexpen.xls Page 14 of 19

25 USD# 482 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 25 July 1, 26 July 1, 27 General 119 Federal Funds ,8 Supplemental General 43,694 28,86 36,963 At Risk (4yr Old) At Risk (K-12) Bilingual Education Capital Outlay 44, ,12 274,85 Driver Training 2,95 2, Declining Enrollment Extraordinary School Program Food Service 39,45 37,662 26,214 Professional Development 3,287 2,377 Parent Education Program 13,432 12,124 5,974 Summer School Special Education 143,674 87,376 48,893 Cost of Living Vocational Education Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 7,29 11,259 Text Book & Student Material 92 Bond & Interest 1 Bond & Interest 2 114,455 24,942 3,979 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 773, , ,121 Enrollment (FTE)* Amount per Pupil 3,145 2,146 1,712 Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL 773, , ,121 Unencumbered Cash Balances by Fund 9, 8, 7, 6, 5, 4, 3, 2, 1, July 1, 25 July 1, 26 July 1, 27 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/27/27 8:45 AM Sumexpen.xls Page 15 of 19

26 Reserve Funds Unencumbered Cash Balance USD# 482 July 1, 25 July 1, 26 Special Reserve TOTAL OTHER Amount per Pupil $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July 1, 25 July 1, 26 *School districts are authorized by law to self insure rather than purchase insurance for the following categories: Worker's Comp, Health Insurance, Life Insurance, Property and Casualty (Risk Management) and Disability Income Insurance. Monies are placed in the Self Insured Fund to pay for claims which may arise from the categories listed above. 9/27/27 8:45 AM Sumexpen.xls Page 16 of 19

27 USD# 482 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % 25. 1% Enrollment (FTE)** % % 25. 2% 25. % Number of Students - Free Meals % 72-11% 78 8% 75-4% Number of Students - Reduced Meals % 45 1% 41-9% 5 22% 3. Enrollment (FTE)* for Budget Authority Enrollment (FTE)** Used for Calculating "Amount Per Pupil" Low Income Students Free Meals Reduced Meals *FTE for state aid and budget authority purposes for general fund (excludes 4 yr old at-risk). ** FTE includes 9/2 enrollment used for state aid purposes and adding the additional FTE for preschool programs, headstart, and all-day kindergarten. For example, preschool students attending half days on September 2th would be counted as.5 FTE. Kindergarten students attending full time every day would be counted as 1. FTE. 9/27/27 8:45 AM Sumexpen.xls Page 17 of 19

28 Miscellaneous Information Mill Rates by Fund USD# Actual Actual Budget General Supplemental General Adult Education... Capital Outlay Declining Enrollment... Cost of Living.. Special Liability... School Retirement... Extraordinary Growth Facilities... Bond & Interest 1... Bond & Interest 2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission Recreation Commission Employee Benefit... TOTAL OTHER Total USD Mill Rates Miscellaneous Information Mill Rates by Fund (Total USD) Supplemental General 43% Capital Outlay 9% General 48% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond & Interest 1 Bond & Interest 2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/27/27 8:45 AM Sumexpen.xls Page 18 of 19