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

Transcription

1 Victoria #432

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 #: 432 Introduction Victoria Public Schools takes pride in providing its students with a good, solid, forward-thinking education. Our test scores demonstrate our commitment to excellence in all facets of educating children. The partnership between students, parents, teachers, and community members has resulted in results that any community can be proud of. We work hard to provide a fiscally responsible and educationally sound Pre-K through 2 educational system. Over the last decade we have experienced a smaller declining enrollment that the previous decade and we are looking for very slight increases to our enrollment in the next decade. We have made careful adjustments to try and minimize the effects of this declining enrollment. Our BOE believes strongly in our children being educated locally and we are committed to providing our community with the best education available. We are truly thankful for the support we receive from our patrons both those with children in our schools and those who currently do not have children attending our schools. Diane Kuhn, President Sharon Hammerschmidt, V. P. Darla Braun Rick Braun Joe Dreiling Kevin Huser Peggy Klaus Board Members 3 35 th Ave. 83 Cedar Hickory th Ave Springhill Rd. 263 Emmeram Rd. 29 Grant Superintendent: Linda Kenne Business Office Staff: Board Clerk: Gloria VonLintel Board Treasurer: Melissa Schmidt Curriculum & Staff: High School Principal: Michael Kreller Elementary Principal: David Ottley Key Staff See organizational chart on the following page.

4 The District s Accomplishments and Challenges Accomplishments: At both the elementary and high school, attendance is well above 95%. On nationally-normed, standardized tests, our students consistently score above the national averages in all areas. On the Kansas Assessment tests, our students are consistently making AYP according to the guidelines of NCLB. In all areas of tested instruction our students frequently reach the exemplary category. Our high school provides a well-rounded Kansas Regents curriculum. Students in the high school can supplement their regular curriculum with ITV classes, dual-credit college courses, on campus college courses and vocational technical courses. Students in the elementary school receive instruction in technology, music, art, physical education and library research. All-day Kindergarten and half-day Preschool are available, along with an extended after-school program. Challenges: Victoria USD #432 has seen declining enrollment in the past ten-plus years. We have never had to lay off employees; however, we have lost employees on a consistent basis due to attrition. Nearly every person on staff must do multiple duties and all high school teachers have at least four preparations a day, usually more. Our teachers have been extremely flexible in assuming new duties, when necessary. We have gone from being a small 2-A district to a medium -A district. Our students and parents have made the transitions by constantly keeping our students as our number one priority. Our BOE has tackled the difficult realities of rising health costs, rising utility costs and rising special education costs. We have seen very little increase in funds at the state level and have seen a decrease in funds at the federal level. As a result, we have had to raise taxes on the local level to keep up. Even as we continue to spend under the state average per pupil, our students consistently perform above the state average on all indicators. 2

5 Supplemental Information for the Following Tables. 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 () 7. Student and al Support Expenditures (2 & 22) 8. General Administration Expenditures (23) 9. School Administration Expenditures (24). Operations and Maintenance Expenditures (26). (25 & 29: Other Supplemental Services) (3: Non- Services) 2. Capital Improvements (4) 3. Debt Services (5) 4. Miscellaneous Information Unencumbered Cash Balance by Fund 5. Reserve Funds Unencumbered Cash Balance 6. Other Information - FTE 7. Miscellaneous Information Mill Rates by Fund 8. 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-2 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 4

7 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec,82,943 6%,844,59 58% %,967,553 58% 7% Student & al Support 25,334 7% 248,33 8% 5% 266,47 8% 7% General Administration 66,363 5% 7,75 5% 3% 86,578 5% 9% School Administration (Building) 22,38 7% 226,23 7% 7% 237,237 7% 5% Operations & Maintenance 337,794 % 44,83 3% 2% 453,625 3% 2% Capital Improvements 5,24 % % -% % % Debt Services % % % % % 267,55 9% 273,567 9% 2% 286,496 8% 5% Total Expenditures 3,36,227 % 3,68,58 % 4% 3,397,96 % 7% Amount per Pupil $,633 $2,87 5% $2,447 2% The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K- 2), Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Vocational Education, Professional Development, Bond & Interest #, 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 +-% due to rounding used. Pie graph percentages may differ from charts for this reason also. Further definition of what goes into each category: - Operations & Maintenance - 26 Student & al Support - 2 & 22-25, 29 and 3 and all others not included elsewhere General Administration - 23 Capital Improvements - 4 School Administration (Building) - 24 Debt Services - 5 Transfers ,5, Summary of Total Expenditures By Function (All Funds) 2,,,5, ,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Summary of Total Expenditures By Function (All Funds) Operations & Maintenance 3% School Administration (Building) 7% General Administration 5% Student & al Support 8% 8% 59% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 9/26/27 8:44 AM Sumexpen.xls Page of 9

8 Summary of General Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec,222,72 7%,246,28 67% 2%,255,678 68% % Student & al Support 66,224 9% 73,898 9% 5% 76, % % General Administration 6,59 9% 62,752 9% % 56,369 8% -4% School Administration (Building) 22,665 2% 29,85 % 4% 27,94 2% 3% Operations & Maintenance % 5 % % % -% Capital Improvements % % % % % 8 % 6,395 3% ###### 4,343 2% -34% Total Expenditures,752,28 %,854,73 % 6%,845,684 % % Amount per Pupil $6,73 $7,3 6% $6,76-5% The Summary of General Fund Expenditures chart information comes from pages 6-3 and only uses the 'General Fund' line items. Summary of General Fund Expenditures by Function,4,,2,,, 8, 6, , 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General Fund Expenditures by Function School Administration (Building) 2% 2% General Administration 8% Student & al Support % 68% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/26/27 8:44 AM Sumexpen.xls Page 2 of 9

9 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 3,379 8% 9,26 6% -37% 2,969 % -85% Student & al Support % % % % % General Administration % 295 % % % -% School Administration (Building) % % % % % Operations & Maintenance 274,645 69% 298,69 86% 9% 34,757 85% 2% Capital Improvements % % % % % 92,857 23% 29,724 9% -68% 52,425 5% 76% Total Expenditures 397,88 % 347,844 % -3% 36,5 % 4% Amount per Pupil $,524 $,338-2% $,39 -% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-3 and only uses the 'Supplemental General Fund' line items. 35, Summary of Supplemental General Fund Expenditures by Function 3, 25, 2, ,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Supplemental General Fund Expenditures by Function % 5% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Operations & Maintenance 84% 9/26/27 8:44 AM Sumexpen.xls Page 3 of 9

10 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec,253,99 58%,265,234 57% %,258,647 57% -% Student & al Support 66,224 8% 73,898 8% 5% 76, 8% % General Administration 6,59 7% 63,47 7% 2% 56,369 7% -4% School Administration (Building) 22,665 9% 29,85 % 4% 27,94 % 3% Operations & Maintenance 274,645 3% 298,769 4% 9% 34,757 4% 2% Capital Improvements % % % % % 92,875 4% 9,9 4% -2% 92,768 4% 2% Total Expenditures 2,5,99 % 2,2,97 % 2% 2,25,835 % % Amount per Pupil $8,238 $8,469 3% $8,8-5% The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-3 and adds together the 'General Fund' and 'Supplemental General Fund' line items. Summary of General and Supplemental General Fund Expenditures by Function,4,,2,,, , 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 4% Operations & Maintenance 4% School Administration (Building) % General Administration 7% Student & al Support 8% 57% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/26/27 8:44 AM Sumexpen.xls Page 4 of 9

11 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 32,339 97% 337,5 98% 8% 383,433 97% 4% Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % 9,62 3% 8,455 2% -2%,32 3% 34% Total Expenditures 32,94 % 345,955 % 7% 394,753 % 4% Amount per Pupil $,233 $,33 8% $,446 9% The Summary of Special Education Fund Expenditures chart information comes from pages 6-3 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 45, 4, 35, 3, 25, 2, 5, , 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Special Education Fund by Function 3% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 97% 9/26/27 8:44 AM Sumexpen.xls Page 5 of 9

12 Expenditures () % % inc/ inc/ Actual Actual dec Budget dec General,222,72,246,28 2%,255,678 % Federal Funds 63,394 42,26-33% 34,7-9% Supplemental General 3,379 9,26-37% 2,969-85% At Risk (4yr Old) % % At Risk (K-2) 8,73 5,598-7% 27, 73% Bilingual Education % % Capital Outlay 9,52 8,823-2% 5, 66% Driver Education 4,238 3,99-8% 4,42 3% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 32, ,5 8% 383,433 4% Cost of Living % Vocational Education 92,53 95,662 3% 8, 23% Gifts/Grants 827 % -% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 58,46 64,76 % 9,883 42% Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL,82,943,844,59 %,967,553 7% Enrollment (FTE)* % % Amount per Pupil 6,98 7,94 2% 7,27 2% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL,82,943,844,59 %,967,553 7% 2,5, Expenditures 2,,,5,,, 5, Expenditures,4,,2,,, 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. 9/26/27 8:44 AM Sumexpen.xls Page 6 of 9

13 Student and al Support Expenditures (2 & 22) % % inc/ inc/ Actual Actual dec Budget dec General 66,224 73,898 5% 76, % Federal Funds 5,668 22, % 25,669 5% Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Capital Outlay 33,22 4,625 25% 5, 2% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 2, 2,75 9% 2,98 37% 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 8,22 8,27 %,668 42% Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 25, ,33 5% 266,47 7% Enrollment (FTE)* % % Amount per Pupil % 976 2% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 25, ,33 5% 266,47 7% Amount per Pupil $82 $97 8% $,27 6% Student and al Support Expenditures 3, 25, 2, 5,, 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. 9/26/27 8:44 AM Sumexpen.xls Page 7 of 9

14 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 6,59 62,752 % 56,369-4% Federal Funds % % Supplemental General 295 % -% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Capital Outlay % 2, 335% 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 2 % -% Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 5,48 7,9 3%,29 42% Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 66,363 7,75 3% 86,578 9% Enrollment (FTE)* % % Amount per Pupil % 683 4% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 66,363 7,75 3% 86,578 9% 2, 8, 6, 4, 2,, 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. 9/26/27 8:44 AM Sumexpen.xls Page 8 of 9

15 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 22,665 29,85 4% 27,94 3% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Capital Outlay 239 5,83 227% 4, -2% 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 9,34,298 24% 6,43 42% Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 22,38 226,23 7% 237,237 5% Enrollment (FTE)* % % Amount per Pupil % 869 % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 22,38 226,23 7% 237,237 5% School Administration Expenditures 25, 2, 5,, 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. 9/26/27 8:44 AM Sumexpen.xls Page 9 of 9

16 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 5 % -% Federal Funds % % Supplemental General 274, ,69 9% 34,757 2% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Capital Outlay 42,25 78,593 86% 2, 53% Driver Training,63,43 33% 2,742 94% Declining Enrollment % % Extraordinary School Program % % Food Service 2,573,774-6% 3, % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % Vocational Education % % Gifts/Grants 5,2 % -% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 7,38 9,244 26% 3,26 42% Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 337,794 44,83 2% 453,625 2% Enrollment (FTE)* % % Amount per Pupil,294,557 2%,662 7% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 337,794 44,83 2% 453,625 2% 5, Operations and Maintenance Expenditures 45, 4, 35, 3, 25, 2, 5,, 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. 9/26/27 8:44 AM Sumexpen.xls Page of 9

17 (25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % inc/ inc/ Actual Actual dec Budget dec General 8 6,395 ###### 4,343-34% Federal Funds % % Supplemental General 92,857 29,724-68% 52,425 76% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Capital Outlay 3 -% % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 62,268 7,939 6% 79,49 4% Professional Development % % Parent Education Program % % Summer School % % Special Education 9,62 8,455-2%,32 34% Cost of Living % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 2,74 2,54-25% 2,97 42% Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 267,55 273,567 2% 286,496 5% Enrollment (FTE)* % % Amount per Pupil,25,52 3%,49 % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 267,55 273,567 2% 286,496 5% 35, 3, 25, 2, 5,, 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. 9/26/27 8:44 AM Sumexpen.xls Page of 9

18 Capital Improvements Expenditures (4) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Capital Outlay 5,24 -% % 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 # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 5,24 -% % Enrollment (FTE)* % % Amount per Pupil 58 -% % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 5,24 -% % Capital Improvements (4) 8, 6, 4, 2,, 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. 9/26/27 8:44 AM Sumexpen.xls Page 2 of 9

19 Debt Services Expenditures (5) USD# 432 % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % 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 # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Debt Services (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. 9/26/27 8:44 AM Sumexpen.xls Page 3 of 9

20 Transfers (52) USD# 432 % % inc/ inc/ Actual Actual dec Budget dec General 347,76 265,924-24% 323,82 22% Federal Funds % % Supplemental General 67,54 288,62 72% 29,7 % At Risk (4yr Old) % % At Risk (K-2) % % 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 # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 55, ,86 8% 64,52 % Enrollment (FTE)* % % Amount per Pupil,974 2,3 8% 2,25 6% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 55, ,86 8% 64,52 % Transfers (52) 7, 6, 5, 4, 3, 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. 9/26/27 8:44 AM Sumexpen.xls Page 4 of 9

21 Miscellaneous Information Unencumbered Cash Balance by Fund July, 25 July, 26 July, 27 General,89 3,2 3,36 Federal Funds Supplemental General 5,7 38,973 26,29 At Risk (4yr Old) At Risk (K-2) Bilingual Education Capital Outlay 67,54 6,347 55,476 Driver Training Declining Enrollment Extraordinary School Program Food Service, 78,33 Professional Development Parent Education Program Summer School Special Education 864 3,956 Cost of Living Vocational Education Gifts/Grants 5,45 42 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve Text Book & Student Material Bond & Interest Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 85,85 9,429 9,4 Enrollment (FTE)* Amount per Pupil Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL 85,85 9,429 9,4 Unencumbered Cash Balances by Fund 2,, 8, 6, 4, 2, July, 25 July, 26 July, 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. 9/26/27 8:44 AM Sumexpen.xls Page 5 of 9

22 Reserve Funds Unencumbered Cash Balance USD# 432 July, 25 July, 26 Special Reserve TOTAL OTHER Amount per Pupil $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July, 25 July, 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. 9/26/27 8:44 AM Sumexpen.xls Page 6 of 9

23 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % % Enrollment (FTE)** % 26. -% 26. % % Number of Students - Free Meals % 23-4% 5-35% 5 % Number of Students - Reduced Meals 2 8-4% 7-6% 2-29% -7% 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. FTE. 9/26/27 8:44 AM Sumexpen.xls Page 7 of 9

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 7% Supplemental General 42% General 4% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond & Interest Bond & Interest 2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/26/27 8:44 AM Sumexpen.xls Page 8 of 9

25 Other Information USD# Actual Actual Budget Assessed Valuation $22,828,8 $29,93,75 $3,45,54 Bonded Indebtedness $ $ $ Assessed Valuation $35,, $3,, $25,, $2,, $5,, $,, $5,, $ Bonded Indebtedness $ $ $ $ $ $ $ $ $ $ $ /26/27 8:44 AM Sumexpen.xls Page 9 of 9