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

Transcription

1 Liberal USD 48

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 29-21 Budget General Information USD #: 48 Introduction Liberal USD 48 is a district of approximately 4,6 students. A full range of educational services are provided with a staff of 772 employees. Liberal is a community of 2, located in the southwest corner of Kansas. Our student body is made up of 7% Hispanic, 22% white, 5% black and 3% other. 68% of our student body qualifies for free or reduced lunch. The district has been growing and experiencing a rapid change in demographics. Ten years ago the district was 6% white and 4% minority. Currently the district is 22% white and 78% minority. The reason for this change is the Oil companies are relocating and the beef packing industry is expanding. Through it all, Liberal has maintained a high standard in its academics and athletic programs. This high standard also flows over to our facilities. Our mission statement says it all USD 48 shares with our community the challenge of preparing and inspiring all students to be life-long learners. Dan Diepenbrock, President Jim Jury, Vice President Cheryl Louderback Stacy Johnson Tammy Sutherland-Abbott Nick Hatcher Reid Petty Board Members 223 N Kansas, Liberal KS 2381 N Kansas, Liberal KS 433 Tamarack, Liberal KS 1315 Fairview, Liberal KS 61 Harold, Liberal KS 118 N Prospect, Liberal KS 818 N Lincoln, Liberal KS Key Staff Superintendent: Vernon Welch Associate or Assistant Superintendents: Lance Stout Business Office Staff: Jerry Clay Curriculum & Staff: Lana Evans Other Key Contacts: Alan Haskell, Vicki Adams, Laura Cano, Jill Stout, Terry Adams The District s Accomplishments and Challenges Accomplishments: Graduating seniors must accomplish 2 hours of community service Standardize test scores are up Attendance and graduation rates are up All schools are NCA accredited 1

4 Increased Advanced Placement course offerings Increased Advanced Placement enrollment Improved our technology backbone by installing fiber between all schools Improved our student access to curriculum and library software Lowering of Class size in K-3 buildings Computer lab in every building Community Learning Center Alternative Education School Implementation of Dual Language Programs (K-4) Implementation of SIOP (Sheltered Observation Protocol) Implementation of Success for All Implementation of Literacy First Web Access for parents to monitor student s grade/attendance Capturing Kids Hearts program AVID Achievement Via Individual Determination Dropout rate reduced Challenges: Implementing No Child Left Behind Transient students and rapid change in demographics Lowering the dropout rate Meeting AYP Difficulty in recruiting highly qualified teachers & administrators Rising cost of insurance health & property Location Raising ACT Scores and more students taking ACT test Kansas Assessments Reading and Math at grades 3-12 Large At-risk student population Vocational Education More students enrolling in Advance Placement Classes 2

5 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 & 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

6 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 (listed on the right under Data Portal sections) 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

7 USD# 48 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 26,969,64 59% 25,76,98 58% -5% 26,38,156 55% 3% Student & al Support 2,126,324 5% 2,91,767 5% -2% 3,589,939 8% 72% General Administration 1,666,934 4% 1,49,74 3% -15% 1,292,375 3% -8% School Administration (Building) 1,939,338 4% 2,95,476 5% 8% 2,121,1 4% 1% Operations & Maintenance 5,111,79 11% 6,438,111 15% 26% 4,964,687 1% -23% Capital Improvements 1,5,355 3% 251,994 1% -83% 2,761,65 6% 996% Debt Services 1,926,143 4% 1,954,43 4% 1% 1,993,98 4% 2% 4,743,424 1% 4,2,168 9% -15% 4,453,9 9% 11% Total Expenditures 45,983,372 1% 43,967,397 1% -4% 47,556,761 1% 8% Amount per Pupil $1,851 $1,444-4% $11,296 8% The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K- 12), Virtual Education, 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 School, 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 ,, Summary of Total Expenditures By Function (All Funds) 25,, 2,, 15,, ,, 5,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Summary of Total Expenditures By Function (All Funds) Debt Services 4% Capital Improvements 6% Operations & Maintenance 1% School Administration (Building) 4% General Administration 3% Student & al Support 8% 9% 56% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 1/1/29 1:56 PM Sumexpen.xls Page 1 of 19

8 USD# 48 Summary of General Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 11,14,643 6% 9,881,111 52% -11% 9,862,968 56% % Student & al Support 1,585,645 8% 1,746,659 9% 1% 1,8,117 1% 3% General Administration 84,468 4% 979,693 5% 17% 1,7,535 6% 3% School Administration (Building) 1,92,419 1% 2,57,649 11% 8% 2,48,667 12% % Operations & Maintenance 2,45,393 11% 3,325,1 18% 63% 2,35,62 13% -31% Capital Improvements % % % % % 1,188,679 6% 935,449 5% -21% 712,562 4% -24% Total Expenditures 18,73,247 1% 18,925,661 1% 1% 17,737,451 1% -6% Amount per Pupil $4,413 $4,495 2% $4,213-6% 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 12,, 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) 11% General Administration 6% Student & al Support 1% 4% 56% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/1/29 1:56 PM Sumexpen.xls Page 2 of 19

9 USD# 48 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 479,29 13% 24,46 5% -57% % -1% Student & al Support 11,435 % 2,484 % -78% % -1% General Administration 299,692 8% 26,6 1% -91% % -1% School Administration (Building) % % % % % Operations & Maintenance 2,254,27 59% 2,95,422 77% 29% 2,366,5 78% -19% Capital Improvements % % % % % 759,56 2% 633,85 17% -17% 665,582 22% 5% Total Expenditures 3,83,5 1% 3,772,51 1% -1% 3,32,82 1% -2% Amount per Pupil $897 $896 % $72-2% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. 3,5, Summary of Supplemental General Fund Expenditures by Function 3,, 2,5, 2,, ,5, 1,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Supplemental General Fund Expenditures by Function 22% Operations & Maintenance 78% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/1/29 1:56 PM Sumexpen.xls Page 3 of 19

10 USD# 48 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 11,619,933 52% 1,85,571 44% -13% 9,862,968 47% -2% Student & al Support 1,597,8 7% 1,749,143 8% 1% 1,8,117 9% 3% General Administration 1,14,16 5% 1,6,293 4% -12% 1,7,535 5% % School Administration (Building) 1,92,419 8% 2,57,649 9% 8% 2,48,667 1% % Operations & Maintenance 4,299,42 19% 6,23,522 27% 45% 4,672,12 22% -25% Capital Improvements % % % % % 1,947,735 9% 1,568,534 7% -19% 1,378,144 7% -12% Total Expenditures 22,56,747 1% 22,697,712 1% 1% 2,769,533 1% -8% Amount per Pupil $5,311 $5,391 2% $4,933-8% 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 14,, 12,, 1,, ,, 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 22% School Administration (Building) 1% General Administration 5% Student & al Support 9% 47% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/1/29 1:56 PM Sumexpen.xls Page 4 of 19

11 USD# 48 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 3,96,177 91% 3,237,47 92% 5% 3,424,266 89% 6% Student & al Support 3,4 % 2,89 % -15% 4, % 38% General Administration 114,774 3% 126,485 4% 1% 131,84 3% 4% School Administration (Building) % % % % % Operations & Maintenance 49,746 1% 45,662 1% -8% 64,585 2% 41% Capital Improvements % % % % % 126,61 4% 96,813 3% -24% 25,833 5% 113% Total Expenditures 3,39,77 1% 3,59,257 1% 3% 3,83,524 1% 9% Amount per Pupil $8 $834 4% $91 9% 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,, 3,5, 3,, 2,5, 2,, 1,5, ,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Special Education Fund by Function Operations & Maintenance 2% 5% General Administration 4% 89% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/1/29 1:56 PM Sumexpen.xls Page 5 of 19

12 USD# 48 Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 11,14,643 9,881,111-11% 9,862,968 % Federal Funds 1,654,264 1,712,593 4% 2,145,376 25% Supplemental General 479,29 24,46-57% -1% At Risk (4yr Old) 369, ,56-2% 335,196-8% At Risk (K-12) 5,117,454 6,49,32 27% 6,695,875 3% Bilingual Education 1,51,549 1,57,973 4% 1,49,167-5% Virtual Education % Capital Outlay 148,389 1,57-99% 25, 15824% Driver Education 78,193 75,116-4% 88,4 17% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % 15, % Special Education 3,96,177 3,237,47 5% 3,424,266 6% Cost of Living % % Vocational Education 275, 321,732 17% 358,268 11% Gifts/Grants 124,429 17,75 37% -1% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 1,329,95 1,38,949 4% 1,58, 14% Contingency Reserve % Text Book & Student Material 122, , % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 25,445,945 25,76,98 1% 26,38,156 3% Enrollment (FTE)* 4, ,21. -1% 4,21. % Amount per Pupil 6,4 6,16 2% 6,266 3% Adult Education % % Adult Supplemental Education % % Area Vocational School 1,523, % Tuition Reimbursement % % Special Education Coop % % TOTAL 26,969,64 25,76,98-5% 26,38,156 3% 3,, Expenditures 25,, 2,, 15,, 1,, 5,, Expenditures 12,, 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. 1/1/29 1:56 PM Sumexpen.xls Page 6 of 19

13 USD# 48 Student and al Support Expenditures (21 & 22) % % inc/ inc/ Actual Actual dec Budget dec General 1,585,645 1,746,659 1% 1,8,117 3% Federal Funds 3,313 7,95 134% 1,58, % Supplemental General 11,435 2,484-78% -1% At Risk (4yr Old) % % At Risk (K-12) 2, 78, 29% 492, % Bilingual Education 1,16 14, % 3, 19% Virtual Education % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 76,13 82,143 8% 83,641 2% Parent Education Program % % Summer School % % Special Education 3,4 2,89-15% 4, 38% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 11,758 94,294-15% 12,975 28% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,838,787 2,91,767 14% 3,589,939 72% Enrollment (FTE)* 4, ,21. -1% 4,21. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School 287,537-1% Tuition Reimbursement % % Special Education Coop % % TOTAL 2,126,324 2,91,767-2% 3,589,939 72% Amount per Pupil $55 $51-1% $86 72% Student and al Support Expenditures 4,, 3,5, 3,, 2,5, 2,, 1,5, 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. 1/1/29 1:56 PM Sumexpen.xls Page 7 of 19

14 USD# 48 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 84, ,693 17% 1,7,535 3% Federal Funds 2,27 144, % -1% Supplemental General 299,692 26,6-91% -1% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 114, ,485 1% 131,84 4% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 129, ,394 2% 153, 16% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,386,359 1,49,74 2% 1,292,375-8% Enrollment (FTE)* 4, ,21. -1% 4,21. % Amount per Pupil % 37-8% Adult Education % % Adult Supplemental Education % % Area Vocational School 28,575 % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,666,934 1,49,74-15% 1,292,375-8% 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, General Administration Expenditures 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. 1/1/29 1:56 PM Sumexpen.xls Page 8 of 19

15 USD# 48 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 1,92,419 2,57,649 8% 2,48,667 % Federal Funds % % Supplemental General % % At Risk (4yr Old) % 28,334 % At Risk (K-12) % % Bilingual Education % % Virtual Education % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 36,919 37,827 2% 44, 16% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,939,338 2,95,476 8% 2,121,1 1% Enrollment (FTE)* 4, ,21. -1% 4,21. % Amount per Pupil % 54 1% Adult Education % % Adult Supplemental Education % % Area Vocational School % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,939,338 2,95,476 8% 2,121,1 1% School Administration Expenditures 2,5, 2,, 1,5, 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. 1/1/29 1:56 PM Sumexpen.xls Page 9 of 19

16 USD# 48 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 2,45,393 3,325,1 63% 2,35,62-31% Federal Funds % % Supplemental General 2,254,27 2,95,422 29% 2,366,5-19% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % Capital Outlay 38, % 5, 3313% Driver Training 2,335 2,61-12% 2,5 21% Declining Enrollment % % Extraordinary School Program % % Food Service 16,419 27,321 66% 22,5-18% Professional Development % % Parent Education Program % % Summer School % % Special Education 49,746 45,662-8% 64,585 41% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 129, ,394 2% 153, 16% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 4,535,687 6,438,111 42% 4,964,687-23% Enrollment (FTE)* 4, ,21. -1% 4,21. % Amount per Pupil 1,7 1,529 43% 1,179-23% Adult Education % % Adult Supplemental Education % % Area Vocational School 576,13-1% Tuition Reimbursement % % Special Education Coop % % TOTAL 5,111,79 6,438,111 26% 4,964,687-23% 7,, Operations and Maintenance Expenditures 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. 1/1/29 1:56 PM Sumexpen.xls Page 1 of 19

17 USD# 48 (25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % inc/ inc/ Actual Actual dec Budget dec General 1,188, ,449-21% 712,562-24% Federal Funds 5,334 3,719-3% 15, 33% Supplemental General 759,56 633,85-17% 665,582 5% At Risk (4yr Old) 948 2, % -1% At Risk (K-12) % % Bilingual Education % % Virtual Education % Capital Outlay 151,498 3,477-98% 25, 79% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 2,3,877 2,232,2-3% 2,461,138 1% Professional Development % % Parent Education Program % % Summer School % % Special Education 126,61 96,813-24% 25, % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 11, ,479 2% 142,975 26% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 4,643,759 4,2,168-13% 4,453,9 11% Enrollment (FTE)* 4, ,21. -1% 4,21. % Amount per Pupil 1, % 1,58 11% Adult Education % % Adult Supplemental Education % % Area Vocational School 99,665-1% Tuition Reimbursement % % Special Education Coop % % TOTAL 4,743,424 4,2,168-15% 4,453,9 11% 5,, 4,5, 4,, 3,5, 3,, 2,5, 2,, 1,5, 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. 1/1/29 1:56 PM Sumexpen.xls Page 11 of 19

18 USD# 48 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 % % Virtual Education % Capital Outlay 1,5, ,994-83% 2,761,65 996% 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 1,5, ,994-83% 2,761,65 996% Enrollment (FTE)* 4, ,21. -1% 4,21. % Amount per Pupil % % Adult Education % % Adult Supplemental l Education % % Area Vocational School % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,5, ,994-83% 2,761,65 996% Capital Improvements (4) 3,, 2,5, 2,, 1,5, 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. 1/1/29 1:56 PM Sumexpen.xls Page 12 of 19

19 Debt Services Expenditures (51) USD# 48 % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 1,926,143 1,954,43 1% 1,993,98 2% Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,926,143 1,954,43 1% 1,993,98 2% Enrollment (FTE)* 4, ,21. -1% 4,21. % Amount per Pupil % 474 2% Adult Education % % Adult Supplemental Education % % Area Vocational School % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,926,143 1,954,43 1% 1,993,98 2% Debt Services (51) 2,5, 2,, 1,5, 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. 1/1/29 1:56 PM Sumexpen.xls Page 13 of 19

20 Transfers (52) USD# 48 % % inc/ inc/ Actual Actual dec Budget dec General 1,171,297 11,574,846 14% 1,789,727-7% Federal Funds % % Supplemental General 896,5 1,11,979 23% 1,842,918 67% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % Capital Outlay Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 11,67,797 12,676,825 15% 12,632,645 % Enrollment (FTE)* 4, ,21. -1% 4,21. % Amount per Pupil 2,612 3,11 15% 3,1 % Adult Education % % Adult Supplemental Education % % Area Vocational School % Tuition Reimbursement % % Special Education Coop % % TOTAL 11,67,797 12,676,825 15% 12,632,645 % Transfers (52) 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. 1/1/29 1:56 PM Sumexpen.xls Page 14 of 19

21 USD# 48 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 27 July 1, 28 July 1, 29 General Federal Funds 15,511 35,729 Supplemental General 185, , ,842 At Risk (4yr Old) At Risk (K-12) Bilingual Education Virtual Education Capital Outlay 1,966,852 1,8,954 2,837,243 Driver Training 38,86 55,46 73,289 Declining Enrollment Extraordinary School Program Food Service 25,718 27, ,66 Professional Development 32,53 65,459 83,641 Parent Education Program Summer School Special Education 844, ,732 1,259,31 Cost of Living Vocational Education 28,268 Gifts/Grants 89,71 57,996 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 566,717 8, Text Book & Student Material 38, ,21 Bond & Interest 1 2,448,28 2,549,341 2,53,438 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 6,669,191 7,394,453 7,337,47 Enrollment (FTE)* 4, ,21. 4,21. Amount per Pupil 1,574 1,756 1,743 Adult Education Adult Supplemental e Education Area Vocational School 264,151 Tuition Reimbursement Special Education Coop TOTAL 6,933,342 7,394,453 7,337,47 Unencumbered Cash Balances by Fund 8,, 7,, 6,, 5,, 4,, 3,, 2,, 1,, July 1, 27 July 1, 28 July 1, 29 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. 1/1/29 1:56 PM Sumexpen.xls Page 15 of 19

22 Reserve Funds Unencumbered Cash Balance USD# 48 July 1, 27 July 1, 28 Special Reserve TOTAL OTHER Amount per Pupil $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July 1, 27 July 1, 28 *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. 1/1/29 1:56 PM Sumexpen.xls Page 16 of 19

23 USD# 48 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 4, , % 4,28.7-1% 4, % 4,174.7 % Enrollment (FTE)** 4, ,237.9 % 4,237.9 % 4,21. -1% 4,21. % Number of Students - Free Meals 2,433 2,554 5% 2,391-6% 2,653 11% 2,653 % Number of Students - Reduced Meals % % 628 7% 38-39% 45. 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. 1/1/29 1:56 PM Sumexpen.xls Page 17 of 19

24 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 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) Capital Outlay 1% Supplemental General 28% Bond & Interest 1 14% 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 1/1/29 1:56 PM Sumexpen.xls Page 18 of 19

25 Other Information USD# Actual Actual Budget Assessed Valuation $192,247,594 $195,985,413 $188,323,728 Bonded Indebtedness $19,695, $18,355, $16,96, Assessed Valuation $25,, $2,, $15,, $1,, $5,, $ Bonded Indebtedness $25,, $2,, $15,, $1,, $5,, $ /1/29 1:56 PM Sumexpen.xls Page 19 of 19