USD 300 Comanche County

Transcription

1 USD 3 Comanche County

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

3 24-5 Budget General Information USD #: 3 Introduction USD #3 continues to meet the challenges that face school districts all across the state: declining enrollment, statewide finance concerns, increased health insurance costs and aging facilities. As a result of the challenges, USD # 3, over the last six years has restructured the district in the following ways: reduced administrative staff by two (we now have one elementary/middle school principal and a high school principal/superintendent), certified positions by fifteen and classified staff by seven. The district, as a result of the restructuring now includes one high school in Coldwater and one pre-k-5 elementary with one attached 6-8 middle school in Protection. Dave Brass, Cindy Hackney Nathan Huck Paul Rickabaugh Teresa Jellison Lisa Girk Board Members Wilmore, KS Wilmore, KS Coldwater, KS Wilmore, KS Protection, KS Protection, KS Key Staff Superintendent: Michael Baldwin Principals; Ty Theurer High School Matt Jellison - Elementary/Middle School Business Office Staff: Linda Basnett Board Clerk Stephanie Colter Board Treasurer Curriculum & Instruction Staff: Diana Brass Counselor Other Key Contacts: Tammy Sanders High School Secretary Stephanie Colter Elementary/Middle School Secretary Jim Blundell Head of Maintenance The District s Accomplishments and Challenges Accomplishments: The District has experienced positive results in its Accelerated Reader Program. Positive results can be found in our students success on the required state assessment tests. Certified and special education staff members continue to participate in a variety of professional development curriculum workshops, which include the Common Core Standards. Information gathered from these professional development workshops have been incorporated into their teaching methods and course curriculum.

4 South Central High School implemented an agriculture education program for the school year. Response from students and parents was very positive. Pre-enrollment numbers indicate enrollment will increase in The District and Bucklin Unified School District #459 hired a full time technology coordinator. The hire has proved to be very beneficial for both school districts. The District continues to replace windows at South Central Middle School. This project is partly funded by a Kansas State Historical Society grant. The District was awarded a 24 Waste Tire Grant of approximately $3,. This money will be used to help offset the total cost to resurface the South Central Middle School track. Challenges: USD #3 will continue to face the challenges of declining enrollment, the statewide finance concerns, building and grounds maintenance and teacher recruitment. We are blessed to have a good certified and classified staff, but unable to provide the financial rewards they richly deserve. 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. Instruction Expenditures () 7. Student Support Expenditures (2) 8. Instructional Support Expenditures (22) 9. General Administration Expenditures (23). School Administration Expenditures (24). Central Services Expenditures (25) 2. Operations and Maintenance Expenditures (26) 3. Transportation Expenditures (27) 4. Other Support Services Expenditures (29) 5. Food Service Expenditures (3) 6. Community Services Operations (33) 7. Capital Improvements (4) 8. Debt Services (5) 9. Miscellaneous Information Transfers (52) 2. Miscellaneous Information Unencumbered Cash Balance by Fund 2. Reserve Funds Unencumbered Cash Balance 22. Other Information Enrollment Information 23. Miscellaneous Information Mill Rates by Fund 24. Other Information Assessed Valuation and Bonded Indebtedness 3

6 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. 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 Assessed Valuation Cash Balances Headcount Enrollment Mill Levies Personnel (Certified/Non-Certified) 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 USD# 3 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,57,637 57% 2,595,44 55% 3% 3,49,44 58% 2% Student Support Services 93,36 2% 98,686 2% 6% 3,6 2% 5% Instructional Support Services 5,444 % 9,2 % 249%,529 2% 486% Administration & Support 54,567 % 584,564 2% 6% 548,9 % -6% Operations & Maintenance 559,442 3% 64,7 4% 5% 66,782 2% 3% Transportation 58,52 2% 482,394 % -7% 56,68 % 6% Food Services 245,399 6% 262,699 6% 7% 296,3 5% 3% Capital Improvements,38 % 4,358 % 233% % -% Debt Services % % % % % Other Costs % 2,438 % % % -% Total Expenditures* 4,435,435 % 4,69,94 % 6% 5,432,23 % 6% Amount per Pupil $3,23 $3,838 5% $5,977 5% Current Expenditures** 4,6,272 % 4,3,574 % 6% 4,66,72 % 7% Amount per Pupil $2,6 $2,79 6% $3,549 7% Percent of Expenditures Instruction*** (Total Expenditures) 2,387,9 54% 2,498,35 53% -% 2,82,44 52% -% Instruction*** (Current Expenditures) 2,387,9 59% 2,498,35 58% -% 2,82,44 6% 3% * The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-2), Virtual Education, 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, Activity Fund and Special Education Coop Fund. ** Current Spending excludes Capital Outlay and Bond Debt expenditures (Code 6, Code 62, Code 63) *** Instruction excludes Capital Outlay and Bond Debt expenditures (Code 6, Code 62, Code 63) 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: Instruction - Transportation - 27 Student Support Services - 2 Food Service - 3 Instructional Support Services - 22 Other Costs - 29 and 33 Administration & Support - 23, 24 and 25 Capital Improvements - 4 Operations & Maintenance - 26 Debt Services - 5 Transfers ,5, 3,49,44 3,, 2,5, 2,,,5,,, 5, Summary of Total Expenditures by Function (All Funds) 3,6, ,9 66,782 56,68 296, Summary of Total Expenditures by Function Instruction Transportation % Food Services 6% Student Support Services Instructional Support Operations & Maintenance 2% Administration & Support % Instructional Support 2% Student Support Services 2% Instruction 58% Administration & Support Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/6/24 :33 AM Sumexpen.xlsx Page of 3

8 USD# 3 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction,44,96 6%,345,832 57% -7%,423, 6% 6% Student Support 9,745 4% 95,337 4% 4% 97, 4% 2% Instructional Support % 8,29 % % % -% Administration & Support 484,72 2% 55,64 23% 3% 494,3 2% -% Operations & Maintenance % % % % % Transportation 33,93 4% 36,442 5% 9% 356,78 5% -% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 2,348,475 % 2,36,894 % % 2,37,8 % % Amount per Pupil $6,948 $6,964 % $6,974 % 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,6,,4,,423,,2,,, 8, 6, 494, , 356,78 2, Instruction 97, Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 24-5 Summary of General Fund Expenditures by Function Administration & Support 2% Student Support 4% Transportation 5% Instruction 6% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/6/24 :33 AM Sumexpen.xlsx Page 2 of 3

9 USD# 3 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction % 7,35 26% % 75, 26% 3% Student Support % % % % % Instructional Support % % % % % Administration & Support 6 % % -% % % Operations & Maintenance 479,234 % 486,222 74% % 496,882 74% 2% Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 479,834 % 656,572 % 37% 67,882 % 2% Amount per Pupil $,42 $,937 36% $,976 2% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-3 and only uses the 'Supplemental General Fund' line items. Summary of Supplemental General Expenditures by Function 5, 496,882 45, 4, 35, 3, 25, 2, 5,, 75, , Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 24-5 Summary of Supplemental General Fund Expenditures by Function Instruction Operations & Maintenance 74% Instruction 26% Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/6/24 :33 AM Sumexpen.xlsx Page 3 of 3

10 8,29 9,745 95,337 97, 33,93 36, ,78 485,32 55,64 494,3 479, , ,882,44,96,56,82,598, USD# 3 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction,44,96 5%,56,82 5% 5%,598, 53% 5% Student Support 9,745 3% 95,337 3% 4% 97, 3% 2% Instructional Support % 8,29 % % % -% Administration & Support 485,32 7% 55,64 8% 3% 494,3 6% -% Operations & Maintenance 479,234 7% 486,222 6% % 496,882 6% 2% Transportation 33,93 2% 36,442 2% 9% 356,78 2% -% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 2,828,39 % 3,7,466 % 7% 3,42,962 % % Amount per Pupil $8,368 $8,9 6% $8,95 % 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,6,,4,,2,,, 8, 6, , 2, Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 24-5 Summary of General and Supplemental General Fund Expenditures by Function Transportation 2% Operations & Maintenance 6% Administration & Support 6% Instruction 53% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Student Support 3% Transportation Capital Improvements Other Costs 9/6/24 :33 AM Sumexpen.xlsx Page 4 of 3

11 ,,883 65, 55,53 53, ,278 USD# 3 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 55,53 98% 53,242 98% -3% 644,278 9% 2% Student Support % % % % % Instructional Support % % % % % Administraton & Support % % % % % Operations & Maintenance % % % % % Transportation, 2%,883 2% -% 65, 9% 497% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 56,53 % 542,25 % -3% 79,278 % 3% Amount per Pupil $,66 $,599-4% $2,86 3% 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 7, 6, 5, 4, 3, 2, , Instruction Student Support Instructional Support Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 24-5 Summary of Special Education Fund by Function Transportation 9% Instruction Student Support Instructional Support Instruction 9% Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/6/24 :33 AM Sumexpen.xlsx Page 5 of 3

12 USD# 3 Instruction Expenditures () % % inc/ inc/ Actual Actual dec Budget dec General,44,96,345,832-7%,423, 6% Federal Funds 55,259 43,96-22% 75, 74% Supplemental General 7,35 % 75, 3% At Risk (4yr Old) % % At Risk (K-2) 25,44 58,68 27% 26,37 3% Bilingual Education % % Virtual Education % % Capital Outlay 2,528 96,693-2% 424, 339% Driver Education 4,755 4,547-4% 7,389 63% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 55,53 53,242-3% 644,278 2% Cost of Living % % Vocational Education 5,223 24,77 62% 64,94 59% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution,285 32,286 9% 3,362 -% Contingency Reserve % Text Book & Student Material 3,422 -% Activity Fund 8,872 87,5 8% -% Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,57,637 2,595,44 3% 3,49,44 2% Enrollment (FTE)* % 34. % Amount per Pupil 7,49 7,655 3% 9,263 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,57,637 2,595,44 3% 3,49,44 2% Instruction Expenditures 3,5, 3,, 2,5, 2,,,5,,, 5, 2,57,637 2,595,44 3,49, Instruction Expenditures,5,,44,96,345,832,423,,, 5, 55,53 53, ,278 7,35 75, General Supplemental General Special Education NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: 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. 9/6/24 :33 AM Sumexpen.xlsx Page 6 of 3

13 Student Support Expenditures (2) USD# 3 % % inc/ inc/ Actual Actual dec Budget dec General 9,745 95,337 4% 97, 2% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % 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,39 3,349 4% 6,6 97% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 93,36 98,686 6% 3,6 5% Enrollment (FTE)* % 34. % Amount per Pupil % 35 5% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 93,36 98,686 6% 3,6 5% Amount per Pupil $286 $34 6% $36 4% Student Support Expenditures 4, 2,, 98, 96, 94, 92, 9, 88, 86, 3,6 98,686 93, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: 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. 9/6/24 :33 AM Sumexpen.xlsx Page 7 of 3

14 USD# 3 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 8,29 % -% Federal Funds 7,452 % -% Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay %,529 % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 2,662 -% % 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 2,782 3,349 2% -% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 5,444 9,2 249%, % Enrollment (FTE)* % 34. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 5,444 9,2 249%, % Amount per Pupil $6 $56 248% $ % Instructional Support Expenditures 2,,529, 8, 6, 4, 2, 5,444 9, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: 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. 9/6/24 :33 AM Sumexpen.xlsx Page 8 of 3

15 USD# 3 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 82,58 23,87 27% 89,8-8% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % 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 4,73 5,23 2% 2,5 49% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 86,68 236,84 27% 22,3-5% Enrollment (FTE)* % 34. % Amount per Pupil % 595-5% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 86,68 236,84 27% 22,3-5% General Administration Expenditures 25, 2, 86,68 236,84 22,3 5,, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: 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. 9/6/24 :33 AM Sumexpen.xlsx Page 9 of 3

16 USD# 3 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 27,3 286,9 6% 269,5-6% Federal Funds % % Supplemental General 6 -% % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 9,59 22,779 4% 2, -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 5,564 6,698 2% 8,9 82% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 285,776 35,486 % 38,4-2% Enrollment (FTE)* % 34. % Amount per Pupil % 97-3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 285,776 35,486 % 38,4-2% School Administration Expenditures 32, 35, 3, 35, 3, 295, 29, 285, 28, 275, 27, 35,486 38,4 285, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: 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. 9/6/24 :33 AM Sumexpen.xlsx Page of 3

17 USD# 3 Central Services Expenditures (25) % % inc/ inc/ Actual Actual dec Budget dec General 32, 32,238 % 35, 9% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % 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 % 3,2 % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 32, 32,238 % 38,2 8% Enrollment (FTE)* % 34. % Amount per Pupil % 2 8% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 32, 32,238 % 38,2 8% Central Services Expenditures 39, 38, 38,2 37, 36, 35, 34, 33, 32, 32, 32,238 3, 3, 29, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: 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. 9/6/24 :33 AM Sumexpen.xlsx Page of 3

18 USD# 3 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General 479, ,222 % 496,882 2% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 66,229 45,44 2% 5, 3% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 5,632 -% % 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 8,347,48 2% 4,9 48% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 559,442 64,7 5% 66,782 3% Enrollment (FTE)* % 34. % Amount per Pupil,655,893 4%,946 3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 559,442 64,7 5% 66,782 3% Operations and Maintenance Expenditures 68, 66, 64, 62, 6, 64,7 66,782 58, 56, 559,442 54, 52, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: 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. 9/6/24 :33 AM Sumexpen.xlsx Page 2 of 3

19 USD# 3 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 33,93 36,442 9% 356,78 -% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 76,589,69-38% 2, 9% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education,,883 -% 65, 497% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % 8,9 % Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 58,52 482,394-7% 56,68 6% Enrollment (FTE)* % 34. % Amount per Pupil,534,423-7%,649 6% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 58,52 482,394-7% 56,68 6% Transportation Expenditures 58, 56, 56,68 54, 52, 58,52 5, 48, 482,394 46, 44, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: 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. 9/6/24 :33 AM Sumexpen.xlsx Page 3 of 3

20 USD# 3 Other Support Services Expenditures (29) % % inc/ inc/ Actual Actual dec Budget dec General 2,438 % -% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % 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 % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,438 % -% Enrollment (FTE)* % 34. % Amount per Pupil 7 % -% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,438 % -% Other Support Services Expenditures 2,5 2,438 2,,5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: 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. 9/6/24 :33 AM Sumexpen.xlsx Page 4 of 3

21 USD# 3 Food Services Expenditures (3) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 239, ,2 7% 289, 3% 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 5,564 6,697 2% 7,3 9% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 245, ,699 7% 296,3 3% Enrollment (FTE)* % 34. % Amount per Pupil % 87 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 245, ,699 7% 296,3 3% Food Service Expenditures 3, 25, 245, , ,3 2, 5,, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: 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. 9/6/24 :33 AM Sumexpen.xlsx Page 5 of 3

22 USD# 3 Community Services Operations (33) % % chart and graph ch inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % 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 % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* % 34. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Community Services Operations (33) NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: 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. 9/6/24 :33 AM Sumexpen.xlsx Page 6 of 3

23 USD# 3 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 % % Virtual Education % % Capital Outlay,38 4, % -% 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 % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL,38 4, % -% Enrollment (FTE)* % 34. % Amount per Pupil % -% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL,38 4, % -% Capital Improvements (4) 4,5 4, 3,5 3, 2,5 2,,5, 5 4,358, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: 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. 9/6/24 :33 AM Sumexpen.xlsx Page 7 of 3

24 USD# 3 Debt Services Expenditures (5) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % 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 % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* % 34. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Deb Services (5) NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: 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. 9/6/24 :33 AM Sumexpen.xlsx Page 8 of 3

25 USD# 3 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 443,376 4,673-7% 52, 22% Federal Funds % % Supplemental General 339, 265,668-22% 295, % At Risk (4yr Old) % % At Risk (K-2) % % 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 % 33, % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 782, ,34-3% 83, 23% Enrollment (FTE)* % 34. % Amount per Pupil 2,35,998-4% 2,44 22% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 782, ,34-3% 83, 23% Transfers (52) 9, 8, 7, 6, 5, 4, 3, 2,, 83, 782, , NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: 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. 9/6/24 :33 AM Sumexpen.xlsx Page 9 of 3

26 USD# 3 Miscellaneous Information Unencumbered Cash Balance by Fund July, 22 July, 23 July, 24 General 2,995 9,999 Federal Funds -,875 Supplemental General 98,758 69,34 9,788 At Risk (4yr Old) At Risk (K-2) 22,42 2,998 26,37 Bilingual Education Virtual Education Capital Outlay 56,85 42,6 352,789 Driver Training 6,86 6,92 4,839 Declining Enrollment Extraordinary School Program Food Service 62,38 56,22 42,382 Professional Development 2,662 Parent Education Program Summer School Special Education 52,996 53,485 7,278 Cost of Living Vocational Education 6,786 62,563 44,94 Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 284,52 284,52 284,52 Text Book & Student Material 67,849 83,2,373 Activity Fund 8,872 22,2 2,7 Bond and Interest # Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL,58,47,362,478,83,72 Enrollment (FTE)* Amount per Pupil 4,49 4,9 3,482 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL,58,47,362,478,83,72 Unencumbered Cash Balances by Fund,6,,4,,2,,, 8, 6, 4, 2,,58,47,362,478,83,72 July, 22 July, 23 July, 24 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: 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. 9/6/24 :33 AM Sumexpen.xlsx Page 2 of 3

27 Reserve Funds Unencumbered Cash Balance USD# 3 July, 22 July, 23 July, 24 Special Reserve TOTAL OTHER Amount per Pupil $ $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July, 22 July, 23 July, 24 *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. 9/6/24 :33 AM Sumexpen.xlsx Page 2 of 3

28 USD# 3 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % % Enrollment (FTE)** % % 339. % 34. % Number of Students - Free Meals % 69-22% 8 7% 9 % Number of Students - Reduced Meals % 5-6% 44-2% 9 5% FTE Enrollment 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. 9/6/24 :33 AM Sumexpen.xlsx Page 22 of 3

29 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 and Interest #... Bond and Interest #2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission Rec Comm Employee Bnfts... TOTAL OTHER Total USD Mill Rates Miscellaneous Information Mill Rates by Fund (Total USD) Capital Outlay 7% Supplemental General 4% General 43% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond and Interest # Bond and Interest #2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/6/24 :33 AM Sumexpen.xlsx Page 23 of 3

30 Other Information USD# Actual Actual Budget Assessed Valuation $48,454,427 $72,23,283 $6,495,293 Bonded Indebtedness $ $ $ Assessed Valuation $8,, $7,, $6,, $5,, $4,, $3,, $2,, $,, $ $72,23,283 $6,495,293 $48,454, Bonded Indebtedness $ $ $ $ $ $ $ $ $ $ $ $ $ $ /6/24 :33 AM Sumexpen.xlsx Page 24 of 3

31 USD 3 Sources of Revenue and Proposed Budget for Estimated Sources of Revenue Estimated Amount July, 24 State Federal Local July, 25 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 2,873,8 9,999 2,83,8 33, XXXXXXXX Supplemental General 966,882 9, ,94 XXXXXXXX Adult Education At Risk (4yr Old) Adult Supplemental Education At Risk (K-2) 26,37 26,37 8, Bilingual Education Virtual Education Capital Outlay 825, , ,74 Driver Training 7,389 4,839 2,55 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 289, 42,382,462 68,655 3,8 95, 77,7 Professional Development Parent Education Program Summer School Special Education 79,278 7,278 62, Vocational Education 64,94 44,94 2, Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants Textbook & Student Materials Revolving,373 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 22,662 22,662 XXXXXXXXX Contingency Reserve 284,52 XXXXXXXXX Activity Funds 2,7 XXXXXXXXX Tuition Reimbursement Bond and Interest # Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 75, xxxxxxxxxxx 75, xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 6,229,23,83,72 3,46,755 43,655 3,8 83,,426,535 Less Transfers 83, TOTAL Budget Expenditures $5,399,23 Sources of Revenue - - State, Federal, Local State Revenues,98,53,77,492 3,46,755 Federal Revenues 34,478 8,554 43,655 Local Revenues 2,946,233 3,363,443 2,26,335 Total Revenues 5,62,242 5,89,489 5,45,745 Revenues Per Pupil 4,977 5,38 6,32

32 USD 3 - Commanche County - Summary 3,5, 3,, 2,5, 2,,,5,,, 5, Summary of Total Expenditures by Function (All Funds),6,,4,,2,,, 8, 6, 4, 2, General and Supplemental General Fund Expenditures by Function Instruction Expenditures FTE Enrollment for Budget Authority 3,5, ,, 2,5, 2,, ,5, 3.,, 35. 5, Mill Levies by Fund 8, 7, 6, 5, 4, 3, 2,, Average Salary Total USD Mill Rates Amount Per Pupil By Function (All Funds) , 4, 2,, 8, 6, 4, 2,

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