Summary of Total Expenditures. 1. Summary of General and Supplemental General Fund Expenditures 2. Instruction Expenditures.3

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1 USD Iola

2 Summary of Total Expenditures. 1 Summary of General and Supplemental General Fund Expenditures 2 Instruction Expenditures.3 Sources of Revenue and Proposed Budget for (previously Co99a)... 4 Enrollment and Low Income Students 5 Mill Rates by Fund..6 Assessed Valuation and Bonded Indebtedness...7 Average Salary 8 KSDE Website Information 9 i

3 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 9,298,305 60% 9,734,886 60% 5% 10,599,135 60% 9% Student & Instructional Support 782,137 5% 857,772 5% 10% 937,641 5% 9% General Administration 227,240 1% 319,882 2% 41% 339,746 2% 6% School Administration (Building) 925,897 6% 1,025,641 6% 11% 1,014,870 6% -1% Operations & Maintenance 1,516,252 10% 1,678,919 10% 11% 1,883,600 11% 12% Capital Improvements 773,099 5% 483,286 3% -37% 550,000 3% 14% Debt Services 0 0% 0 0% 0% 0 0% 0% Other Costs 1,937,462 13% 2,142,818 13% 11% 2,445,486 14% 14% Total Expenditures 15,460, % 16,243, % 5% 17,770, % 9% Amount per Pupil $10,589 $11,686 10% $12,323 5% 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 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: Instruction Operations & Maintenance Student & Instructional Support & 2200 Other Costs , 2900 and 3000 and all others not included elsewhere General Administration Capital Improvements School Administration (Building) Debt Services Transfers ,000,000 Summary of Total Expenditures By Function (All Funds) 10,000,000 8,000,000 6,000, ,000,000 2,000,000 0 Instruction Student & Instructional Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Other Costs 1

4 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 5,265,670 58% 5,062,714 56% -4% 5,232,034 55% 3% Student & Instructional Support 632,522 7% 538,194 6% -15% 586,821 6% 9% General Administration 205,561 2% 303,859 3% 48% 313,646 3% 3% School Administration (Building) 810,893 9% 855,272 9% 5% 886,960 9% 4% Operations & Maintenance 1,467,908 16% 1,604,126 18% 9% 1,820,500 19% 13% Capital Improvements 0 0% 0 0% 0% 0 0% 0% Other Costs 670,945 7% 699,268 8% 4% 746,806 8% 7% Total Expenditures 9,053, % 9,063, % 0% 9,586, % 6% Amount per Pupil $6,201 $6,520 5% $6,648 2% Summary of General and Supplemental General Fund Expenditures by Function 6,000,000 5,000,000 4,000, ,000,000 2,000,000 1,000,000 0 Instruction Student & Instructional Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Other Costs 2

5 USD# 257 Instruction Expenditures (1000) % % inc/ inc/ Actual Actual dec Budget dec General 4,901,209 4,877,540 0% 4,892,725 0% Federal Funds 822, ,285-5% 768,839-1% Supplemental General 364, ,174-49% 339,309 83% At Risk (4yr Old) 56,192 57,737 3% 70,000 21% At Risk (K-12) 545, ,710 73% 1,120,123 18% Bilingual Education 0 0 0% 0 0% Virtual Education 0 Capital Outlay 44, % 50, % Driver Education 10,796 9,389-13% 16,900 80% Declining Enrollment 0 0 0% 0 0% Extraordinary School Program 0 0 0% 0 0% Food Service 0 0 0% 0 0% Professional Development 0 0 0% 0 0% Parent Education Program 0 0 0% 0 0% Summer School 3, % 0 0% Special Education 1,749,005 2,078,663 19% 2,450,000 18% Cost of Living 0 0 0% 0 0% Vocational Education 473, ,531-18% 425,000 9% Gifts/Grants 0 0 0% 0 0% Special Liability 0 0 0% 0 0% School Retirement 0 0 0% 0 0% Extraordinary Growth Facilities 0 0 0% 0 0% Special Reserve 0 0 0% KPERS Spec. Ret. Contribution 324, ,588 18% 466,239 22% Contingency Reserve 0 27,500 0% Text Book & Student Material 3, % Bond & Interest # % 0 0% Bond & Interest # % 0 0% No-Fund Warrant 0 0 0% 0 0% Special Assessment 0 0 0% 0 0% Temporary Note 0 0 0% 0 0% SUBTOTAL 9,298,305 9,734,886 5% 10,599,135 9% Enrollment (FTE)* 1, , % 1, % Amount per Pupil 6,369 7,004 10% 7,350 5% Adult Education 0 0 0% 0 0% Adult Supplemental Education 0 0 0% 0 0% Area Vocational School 0 0 0% 0 0% Tuition Reimbursement 0 0 0% 0 0% Special Education Coop 0 0 0% 0 0% TOTAL 9,298,305 9,734,886 5% 10,599,135 9% 12,000,000 Instruction Expenditures 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 0 NOTE: Gifts/Grants include private grants and grants from federal 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. 3

6 Estimated Sources of Revenue Amount July 1, 2008 State Federal Local Fund Budgeted Cash Balance Interest Transfers Other General 10,801, ,974, ,918 Supplemental General 3,241,232 48,845 2,163,198 1,029,189 Adult Education At Risk (4yr Old) 70, ,000 0 Adult Supplemental Education At Risk (K-12) 1,364,021 12, ,351,470 0 Bilingual Education Virtual Education Capital Outlay 725, , , ,677 Driver Training 20,000 14,094 5, ,000 Declining Enrollment Extraordinary School Program Food Service 1,260,000 32,402 10, , , , ,500 Professional Development 70,000 9,073 6, ,000 40,000 10,000 Parent Education Program 12, ,000 5,000 Summer School Special Education 2,710, , ,480,000 30,000 Vocational Education 425,000 23,060 23,000 10, ,000 90,000 Area Vocational School Special Liability Expense Fund Special Reserve Fund Gifts and Grants Textbook & Student Materials Revolving School Retirement Extraordinary Growth Facilities KPERS Special Retirement Contribution 691, ,239 Tuition Reimbursement Bond and Interest # , Bond and Interest # No Fund Warrant Special Assessment 0 0 Temporary Note Coop Special Education Federal Funds 836,451 13,062 xxxxxxxxxxx 823,389 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx 0 SUBTOTAL 22,225, ,433 12,977,680 1,313, ,000 4,455,470 2,794,284 Less Transfers 4,455,470 TOTAL Budget Expenditures $17,770,478 4

7 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 1, , % 1, % 1, % 1, % Number of Students - Free Meals % % % 575-5% Number of Students - Reduced Meals % 217 8% % 180 9% Enrollment (FTE)* for Budget Authority Low Income Students Free Meals Reduced Meals *FTE for state aid and budget authority purposes for the general fund. 5

8 Miscellaneous Information Mill Rates by Fund 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 No Fund Warrant Special Assessment Temporary Note TOTAL USD Historical Museum Public Library Board Public Library Board & Employee Benefits Recreation Commission Recreation Commission Employee Benefit TOTAL OTHER Total USD Mill Rates

9 Other Information Actual Actual Budget Assessed Valuation $44,532,416 $44,712,908 $50,962,233 Bonded Indebtedness 0 488, ,084 Assessed Valuation $60,000,000 $50,000,000 $40,000,000 $30,000,000 $20,000,000 $10,000,000 $0 Bonded Indebtedness $900,000 $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $0 7

10 USD# 257 AVERAGE SALARY Actual Actual Contracted FTE Total Salary Average Salary FTE Total Salary Average Salary FTE Total Salary Average Salary Administrators (Certified/Non-Certified) ,210 54, ,019,168 56, ,059,935 58,885 Teachers (Full Time) ,383,278 39, ,533,597 39, ,728,540 41,478 Other Certified (Licensed) Personnel ,986 45, ,861 48, ,553 45,061 Classified Personnel ,142,682 22, ,328,659 22, ,421,805 23,743 Substitutes/Temporary Help XXXXXXX 383,964 XXXXXXXXXXX XXXXXXX 250,722 XXXXXXXXXXX XXXXXXX 300,000 XXXXXXXXXXX DEFINITIONS Administrators: *Certified (Licensed) - Superintendent; Assistant Superintendent; Administrative Assistants; Principals; Assistant Principals; Directors/Supervisors Special Education; Directors/Supervisors of Health; Directors/Supervisors of VocEd; Instructional Coordinators/Supervisors; All Other Directors/Supervisors. ** Non-Certified - Assistant Superintendents; Business Managers; Business Services (Directors/Coordinators/Supervisors); Food Service (Directors/Coordinators/Supervisors); Transportation (Directors/Coordinators/Supervisors); Custodial Maintenance (Directors/Coordinators/Supervisors); Other (Directors/Coordinators/Supervisors). Teachers (Full Time Only): *Practical Arts/Vocational Teachers; Special Education Teachers; Prekindergarten Teachers; Kindergarten Teachers; Reading Specialists/Teachers; All Other Teachers. Other Certified (Licensed) Personnel: Part-Time Teachers; Library Media Specialists; School Counselors; Clinical or School Psychologists; Speech Pathologists; Audiologists; Nurses (RN); Social Workers. Classified Personnel: **Attendance Services Staff; Library Media Aides; Security Officers; Regular Education Teacher Aides; Secretarial/Clerical; Special Education Paraprofessionals; Nurses (LPN); Food Service Workers; Custodians, Bus Drivers. Substitutes/Temporary: **Substitute Teachers, Coaching Assistants and other short term temporary help. Total Salary: Report total salary including employee reduction plans**, supplemental and extra pay for summer school, and board paid fringe benefits (employer paid)****. *FTE for Certified Administrators, Teachers and Other Certified (Licensed) Personnel is defined by the local school board. Generally FTE for teachers with a 9-10 month contract should be reported as 1.0; FTE for Principals with a month contract should be reported as 1.0; FTE for Superintendents with a 12 month contract should be reported as 1.0. **FTE of 1.0 for Non-Certified Administrators, Classified Personnel and Substitutes/Temporary should be based upon 2,080 hours. ***Employee reduction plans include benefits received by employees under a Section 125 Salary Reduction Agreement. Does not include social security, workers' compensation, and unemployment insurance. ****Board paid fringe benefits (employer paid) include group life, group health, disability income, accidental death and dismemberment, and hospital surgical, and/or medical expense insurance. Does not include social security, workers' compensation, and unemployment insurance. 8

11 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 9