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

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1 435 - Abilene

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 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 8,610,602 59% 9,065,286 63% 5% 10,012,405 57% 10% Student & Instructional Support 1,145,632 8% 858,162 6% -25% 1,165,614 7% 36% General Administration 416,949 3% 376,502 3% -10% 415,337 2% 10% School Administration (Building) 831,815 6% 755,715 5% -9% 816,294 5% 8% Operations & Maintenance 1,306,373 9% 1,441,763 10% 10% 1,742,604 10% 21% Capital Improvements 234,317 2% 73,473 1% -69% 1,300,000 7% 1669% Debt Services 334,216 2% 342,181 2% 2% 356,270 2% 4% Other Costs 1,596,305 11% 1,366,771 10% -14% 1,681,412 10% 23% Total Expenditures 14,476, % 14,279, % -1% 17,489, % 22% Amount per Pupil $9,241 $9,275 0% $11,431 23% 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, Activity Fund and Special Education Coop Fund. 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 3,107,107 45% 4,636,529 57% 49% 4,826,400 54% 4% Student & Instructional Support 773,035 11% 659,241 8% -15% 685,000 8% 4% General Administration 401,605 6% 362,022 4% -10% 389,000 4% 7% School Administration (Building) 770,029 11% 714,071 9% -7% 742,000 8% 4% Operations & Maintenance 1,243,103 18% 1,378,012 17% 11% 1,645,600 18% 19% Capital Improvements 0 0% 0 0% 0% 0 0% 0% Other Costs 665,191 10% 437,720 5% -34% 632,201 7% 44% Total Expenditures 6,960, % 8,187, % 18% 8,920, % 9% Amount per Pupil $4,443 $5,318 20% $5,830 10% 6,000,000 Summary of General and Supplemental General Fund Expenditures by Function 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# 435 Instruction Expenditures (1000) % % inc/ inc/ Actual Actual dec Budget dec General 3,054,166 4,167,904 36% 4,348,000 4% Federal Funds 355, ,808 43% 329,443-35% Supplemental General 52, , % 478,400 2% At Risk (4yr Old) 0 0 0% 0 0% At Risk (K-12) 2,211, ,375-65% 983,000 29% Bilingual Education 4,635 6,986 51% 26, % Virtual Education 165, ,927 1% 178,000 7% Capital Outlay 211,039 35,402-83% 250, % Driver Education 15,440 15,357-1% 17,700 15% Declining Enrollment 0 0 0% 0 0% Extraordinary School Program 0 85,883 0% 140,000 63% Food Service 0 0 0% 0 0% Professional Development 0 0 0% 0 0% Parent Education Program 0 0 0% 0 0% Summer School 0 0 0% 0 0% Special Education 1,580,593 1,730,544 9% 2,017,464 17% Cost of Living 0 0 0% 0 0% Vocational Education 573, ,590-6% 584,300 8% Gifts/Grants 1,584 14, % 3,717-75% 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 385, ,721-11% 631,381 85% Contingency Reserve 0 146,200 0% Text Book & Student Material 0 0 0% Activity Fund 0 49,781 0% 0-100% Bond and Interest # % 0 0% Bond and 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 8,610,602 9,043,690 5% 9,987,405 10% Enrollment (FTE)* 1, , % 1, % Amount per Pupil 5,497 5,874 7% 6,528 11% Adult Education 0 0 0% 0 0% Adult Supplemental Education 0 21,596 0% 25,000 16% Tuition Reimbursement 0 0 0% 0 0% Special Education Coop 0 0 0% 0 0% TOTAL 8,610,602 9,065,286 5% 10,012,405 10% 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: 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 Estimated Amount July 1, 2011 State Federal Local July 1, 2012 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 8,912, ,456,409 2, ,000 1,304,287 XXXXXXXXX Supplemental General 2,983,305 72,070 1,314,832 1,596,403 XXXXXXXXX Adult Education At Risk (4yr Old) Adult Supplemental Education 25,000 25, At Risk (K-12) 983,000 1,280, , ,357 Bilingual Education 26,000 28, , ,411 Virtual Education 230, , ,380 1,500 31,040 Capital Outlay 1,800,000 1,556, , ,372,924 1,142,205 Driver Training 25,000 99,999 6, ,000 95,289 Declining Enrollment Extraordinary School Program 140, , , ,107 Food Service 878, ,652 7, , , ,755 Professional Development 70, , ,000 Parent Education Program 99, ,282 55, ,473 Summer School Special Education 2,107,614 2,894, ,464, ,250,740 Vocational Education 584, , ,774 70, ,343 Special Liability Expense Fund Special Reserve Fund 0 XXXXXXXXX Gifts and Grants 3,717 3, Textbook & Student Materials Revolving 0 XXXXXXXXX School Retirement Extraordinary Growth Facilities KPERS Special Retirement Contribution 910, ,941 XXXXXXXXX Contingency Reserve 843,360 XXXXXXXXX Activity Funds 0 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 356, , , , ,515 Bond and Interest # No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 329,443 11,191 xxxxxxxxxxx 318,252 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 0 Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx 0 0 SUBTOTAL 20,465,836 9,185,807 9,875, ,339 13,000 3,125,900 5,131,834 6,785,235 Less Transfers 3,125,900 TOTAL Budget Expenditures $17,339,936 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 % % 398 6% 390-2% Number of Students - Reduced Meals % 262-2% 277 6% 270-3% 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 and Interest # Bond and Interest # No Fund Warrant Special Assessment Temporary Note TOTAL USD Historical Museum Public Library Board Public Library Board & Employee Bnfts Recreation Commission Rec Comm Employee Bnfts TOTAL OTHER Total USD Mill Rates

9 Other Information Actual Actual Budget Assessed Valuation $74,751,797 $75,552,265 $76,896,638 Bonded Indebtedness 4,624,384 4,404,423 4,227,013 Assessed Valuation $90,000,000 $80,000,000 $70,000,000 $60,000,000 $50,000,000 $40,000,000 $30,000,000 $20,000,000 $10,000,000 $0 Bonded Indebtedness $5,000,000 $4,500,000 $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0 7

10 USD# 435 AVERAGE SALARY Actual Actual Contracted FTE Total Salary Average Salary FTE Total Salary Average Salary FTE Total Salary Average Salary Administrators (Certified/Non-Certified) ,534 68, ,110 69, ,910 69,274 Teachers (Full Time) ,949,215 48, ,921,685 50, ,820,001 50,208 Other Certified (Licensed) Personnel ,749 55, ,074 47, ,688 48,066 Classified Personnel ,594,829 18, ,630,151 23, ,643,951 23,825 Substitutes/Temporary Help XXXXX 129,340 XXXXXXXXX XXXXX 108,242 XXXXXXXXX XXXXX 120,000 XXXXXXXXX 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 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