De Soto USD #232
Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary of Expenditures (Sumexpen.xls) i
27-28 Budget General Information USD #: 232 Introduction Thank you for your interest in the financial accountability of De Soto USD #232. It is the desire and the responsibility of the district to publish and disseminate budget information to the community and the Board of Education. We welcome the opportunity to present and discuss our financial information with you. One way for community members to engage in this process is by participating in the Board of Education meetings and the annual public hearing on the budget. USD #232 is located in northwest Johnson County, Kansas (De Soto, Shawnee, Lenexa & Olathe), serves the children and families in a l square mile area. The district operates six elementary school, three middle schools, two high schools and one learning center. Total student enrollment for preschool through grade l2 is about 6, for the 27-8 school year. The district employs more than 9 certified and classified staff. The following document represents the district s guide to proposed budgets for fiscal year 28. It was created after completing a detailed review of revenue and expenditure items within the context of the district s mission, student learning goals and financial commitments. Board Members Janine Gracy 465l Millbrook Ct., Shawnee, KS 662l8 (9l3)44l-6558 Larry Meyer 5l5 Arapahoe St., Shawnee, KS 66226 (9l3)44l-2272 Tim Blankenship 3855 West 98 th St., De Soto, KS 66l8 (9l3)583-358 Don Clark 3l6 W. ll5th St., Olathe, KS 666l (9l3)583-3275 Bill Fletcher 8953 Hillview Drive, De Soto, KS 66l8 (9l3)583-l767 Randy Johnson 823 Delaware St., De Soto, KS 66l8 (9l3)583-l63 Dr. Jim Thomas 5l9 McCoy, Shawnee, KS 66226 (9l3)422-l936 Key Staff Superintendents Office: Director of Operations: Director of Budget & Finance: Director of Human Resources: Director of Community Relations: Director of Teaching & Learning: Director of Special Services: Director of Facilities: Director of Technology: Dr. Sharon Zoellner, Superintendent Mrs. Wendy Denham, Board Clerk/Adm. Assistant Mr. Jack Deyoe Mr. Ken Larsen Dr. Mark Schmidt Mr. Alvie Cater Mr. Bret Church Mrs. Susan Sipe Mr. Denis Johnson Mr. Jeff Mildner 1
The District s Accomplishments and Challenges Accomplishments: USD #232 is a 27 GOLD MEDAL school district in the top l6% of school systems in the nation, as named by Expansion Management magazine. The district s focus on results in student learning and cost-effectiveness placed it among the most efficient school districts in Kansas, as designated in the 27 Standard & Poor s School Evaluation study commissioned by Governor Kathleen Sebelius. Of the state s nearly 3 schools district, 2l (including USD #232) received relative efficiency scores of l%, and are identified as efficient frontier districts. The S&P Educational Efficiency Study identifies which Kansas school districts are maximizing their resources and how less efficient districts can make improvements. Detailed information about the Gold Medal designation and the S&P Educational Efficiency Study can be found on the district s Web site at www.usd232.org. The success of USD #232 begins with great teaching. Highly qualified professionals and a commitment to keeping class size at adequate levels make a difference for children. As a result test scores continue to increase with significant gains in the area of mathematics. Results from the 26-7 Kansas assessments show improvements at all levels helping the district achieve Adequate Yearly Progress. ACT scores at both high schools show gains for three consecutive years. Our students are rising to the challenge of pursuing post-secondary education with 99.2% of the district s seniors enrolling in college, vocational/technical school or enlisting in military service following graduation. In 25 the percentage was 94.7%. Our teachers are passionate and caring and are among the best in the area. For eight consecutive years our teachers have been recognized by the Kansas Teacher of the Year program as finalists, semifinalists and Teacher of the Year more than any other school district in region three. Continued success in USD #232 would not be possible without a strong, supportive Board of Education and outstanding support from patrons. The community supported bond issues to address new schools and facilities and board members navigated challenging opportunities to create the district we see today. Challenges: A significant challenge is continued growth. The past decade made the district one of the fastest growing school systems in the region with student enrollment increasing from 2,47 in l997 to about 6, in 27. The future will bring continued growth with an estimated 7,5 students in just four more years. Tax burden: the district does not have significant commercial tax base compared to the three largest school districts in Johnson County. The challenge for the Board of Education is to balance district needs and growth with tax burden on homeowners. Staff salaries: it is vital to the district s continued success to attract and retain highly qualified staff. The district must have competitive salaries in comparison to the other five school districts in Johnson County. 2
Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) 2. Summary of General Fund Expenditures by Function 3. Summary of Supplemental General Fund Expenditures by Function 4. Summary of General and Supplemental General Fund Expenditures by Function 5. Summary of Special Education Fund by Function 6. Expenditures (1) 7. Student and al Support Expenditures (21 & 22) 8. General Administration Expenditures (23) 9. School Administration Expenditures (24) 1. Operations and Maintenance Expenditures (26) 11. (25 & 29: Other Supplemental Services) (3: Non- Services) 12. Capital Improvements (4) 13. Debt Services (5) 14. Miscellaneous Information Unencumbered Cash Balance by Fund 15. Reserve Funds Unencumbered Cash Balance 16. Other Information - FTE 17. Miscellaneous Information Mill Rates by Fund 18. Other Information Assessed Valuation and Bonded Indebtedness Note: The FTE (full time equivalency) used in this report to calculate the Amount Per Pupil is defined as following: Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 3
KSDE Website Information Available K-12 Statistics (Building, District or State Totals) http://www.ksde.org/default.aspx?tabid=223 Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications http://www.ksde.org/default.aspx?tabid=187 Certified Personnel Enrollment Dropouts Graduates Salary Reports Kansas Building Report Card http://www.ksde.org/default.aspx?tabid=229 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
Summary of Total Expenditures By Function (All Funds) % % % % % 25-26 of 26-27 of inc/ 27-28 of inc/ Actual Tot Actual Tot dec Budget Tot dec 25,348,724 5% 28,644,86 49% 13% 35,548,895 49% 24% Student & al Support 2,468,41 5% 2,655,28 5% 8% 3,577,84 5% 35% General Administration 1,638,884 3% 1,733,96 3% 6% 2,59,586 3% 19% School Administration (Building) 2,48,84 4% 2,37,43 4% 16% 2,545,72 4% 7% Operations & Maintenance 3,593,22 7% 4,21,4 7% 12% 5,186,912 7% 29% Capital Improvements 1,433,759 3% 1,818,378 3% 27% 3,755,25 5% 17% Debt Services 8,466,41 17% 11,255,413 19% 33% 11,559,86 16% 3% 5,449,232 11% 6,17,578 1% 12% 8,213,384 11% 34% Total Expenditures 5,446,516 1% 58,65,22 1% 16% 72,445,989 1% 24% Amount per Pupil $1,238 $1,979 7% $12,71 16% The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K- 12), 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: - 1 Operations & Maintenance - 26 Student & al Support - 21 & 22-25, 29 and 3 and all others not included elsewhere General Administration - 23 Capital Improvements - 4 School Administration (Building) - 24 Debt Services - 51 Transfers - 52 4,, 35,, Summary of Total Expenditures By Function (All Funds) 3,, 25,, 2,, 25-26 26-27 27-28 15,, 1,, 5,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 27-28 Summary of Total Expenditures By Function (All Funds) Capital Improvements 5% Operations & Maintenance 7% School Administration (Building) 4% Debt Services 16% 11% 49% Student & al Support General Administration 5% 3% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 9/2/27 1:22 PM Sumexpen.xls Page 1 of 19
Summary of General Expenditures by Function % % % % % 25-26 of 26-27 of inc/ 27-28 of inc/ Actual Tot Actual Tot dec Budget Tot dec 16,28,111 71% 17,799,735 69% 1% 21,767,635 7% 22% Student & al Support 1,828,953 8% 2,3,126 8% 1% 2,429,39 8% 21% General Administration 822,49 4% 914,391 4% 11% 1,11,95 4% 21% School Administration (Building) 1,966,43 9% 2,266,135 9% 15% 2,369,6 8% 5% Operations & Maintenance 1,693,925 7% 2,477,148 1% 46% 2,935,17 9% 18% Capital Improvements % % % % % 383,398 2% 431,753 2% 13% 35,26 1% -19% Total Expenditures 22,92,839 1% 25,892,288 1% 13% 3,953,771 1% 2% Amount per Pupil $4,648 $4,851 4% $5,43 12% The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. Summary of General Fund Expenditures by Function 25,, 2,, 15,, 1,, 25-26 26-27 27-28 5,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 27-28 Summary of General Fund Expenditures by Function Operations & Maintenance 9% 1% School Administration (Building) 8% General Administration 4% Student & al Support 8% 7% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/2/27 1:22 PM Sumexpen.xls Page 2 of 19
Summary of Supplemental General Fund Expenditures by Function % % % % % 25-26 of 26-27 of inc/ 27-28 of inc/ Actual Tot Actual Tot dec Budget Tot dec 195,125 6% 76,864 16% 29% 226,51 4% -7% Student & al Support % % % % % General Administration 578,76 16% 553,177 12% -4% 68,382 13% 23% School Administration (Building) % % % % % Operations & Maintenance 1,4,351 28% 1,297,475 27% 29% 1,321,355 24% 2% Capital Improvements % % % % % 1,756,56 5% 2,17,44 45% 2% 3,21,58 59% 52% Total Expenditures 3,534,742 1% 4,718,92 1% 34% 5,438,827 1% 15% Amount per Pupil $717 $884 23% $954 8% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. 3,5, Summary of Supplemental General Fund Expenditures by Function 3,, 2,5, 2,, 25-26 26-27 27-28 1,5, 1,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 27-28 Summary of Supplemental General Fund Expenditures by Function 59% 4% General Administration 13% Operations & Maintenance 24% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/2/27 1:22 PM Sumexpen.xls Page 3 of 19
Summary of General and Supplemental General Fund Expenditures by Function % % % % % 25-26 of 26-27 of inc/ 27-28 of inc/ Actual Tot Actual Tot dec Budget Tot dec 16,43,236 62% 18,56,599 61% 13% 21,994,145 6% 18% Student & al Support 1,828,953 7% 2,3,126 7% 1% 2,429,39 7% 21% General Administration 1,41,169 5% 1,467,568 5% 5% 1,782,332 5% 21% School Administration (Building) 1,966,43 7% 2,266,135 7% 15% 2,369,6 7% 5% Operations & Maintenance 2,698,276 1% 3,774,623 12% 4% 4,256,525 12% 13% Capital Improvements % % % % % 2,139,94 8% 2,539,157 8% 19% 3,56,66 1% 4% Total Expenditures 26,437,581 1% 3,611,28 1% 16% 36,392,598 1% 19% Amount per Pupil $5,366 $5,735 7% $6,385 11% The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-13 and adds together the 'General Fund' and 'Supplemental General Fund' line items. Summary of General and Supplemental General Fund Expenditures by Function 25,, 2,, 25-26 26-27 27-28 15,, 1,, 5,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 26-27 Summary of General and Supplemental General Fund Expenditures by Function 1% Operations & Maintenance 12% School Administration (Building) 7% General Administration 5% Student & al Support 7% 59% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/2/27 1:22 PM Sumexpen.xls Page 4 of 19
Summary of Special Education Fund by Function % % % % % 25-26 of 26-27 of inc/ 27-28 of inc/ Actual Tot Actual Tot dec Budget Tot dec 5,64,987 83% 6,6,186 84% 2% 7,397,88 83% 22% Student & al Support 25,813 3% 16,224 2% -22% 389,36 4% 143% General Administration 192,93 3% 229,661 3% 2% 29,4 2% -9% School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % 675,149 11% 756,922 11% 12% 96,1 1% 2% Total Expenditures 6,138,42 1% 7,26,993 1% 17% 8,92,38 1% 24% Amount per Pupil $1,246 $1,35 8% $1,562 16% The Summary of Special Education Fund Expenditures chart information comes from pages 6-13 and only uses the 'Special Education Fund' line items. (Total expenditures excludes Special Ed Coop Fund because it would include expenditures for all schools participating in the Coop.) Summary of Special Education Fund Expenditures by Function 8,, 7,, 6,, 5,, 4,, 3,, 25-26 26-27 27-28 2,, 1,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 27-28 Summary of Special Education Fund by Function General Administration 2% Student & al Support 4% 1% 84% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/2/27 1:22 PM Sumexpen.xls Page 5 of 19
Expenditures (1) % % 25-26 26-27 inc/ 27-28 inc/ Actual Actual dec Budget dec General 16,28,111 17,799,735 1% 21,767,635 22% Federal Funds 285,743 289,984 1% 299,344 3% Supplemental General 195,125 76,864 29% 226,51-7% At Risk (4yr Old) 51,517 5,975-1% 76,38 5% At Risk (K-12) 417,891 688,431 65% 892,14 3% Bilingual Education 27,424 177,138-34% 33,854 72% Capital Outlay 665,998 221,375-67% 1,25, 465% Driver Education 35,742 32,29-1% 84,79 165% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 5,528-1% % Special Education 5,64,987 6,6,186 2% 7,397,88 22% Cost of Living % Vocational Education 551,985 561,171 2% 757,367 35% Gifts/Grants 383,789 418,853 9% 67,928 6% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 985,325 1,247,958 27% 1,822,139 46% Contingency Reserve % Text Book & Student Material 181,559 335,387 85% Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 25,348,724 28,644,86 13% 35,548,895 24% Enrollment (FTE)* 4,927.2 5,338. 8% 5,7. 7% Amount per Pupil 5,145 5,366 4% 6,237 16% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 25,348,724 28,644,86 13% 35,548,895 24% 4,, 35,, 3,, 25,, 2,, 15,, 1,, 5,, Expenditures 25-26 26-27 27-28 Expenditures 25,, 2,, 15,, 1,, General Supplemental General Special Education 5,, 25-26 26-27 27-28 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. 9/2/27 1:22 PM Sumexpen.xls Page 6 of 19
Student and al Support Expenditures (21 & 22) % % 25-26 26-27 inc/ 27-28 inc/ Actual Actual dec Budget dec General 1,828,953 2,3,126 1% 2,429,39 21% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 93,23 96,111 3% 243,735 154% Parent Education Program 2,277 217,964 9% 262,456 2% Summer School % % Special Education 25,813 16,224-22% 389,36 143% Cost of Living % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 14,344 177,752 27% 248,853 4% Contingency Reserve % Text Book & Student Material 31 % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,468,41 2,655,28 8% 3,573,794 35% Enrollment (FTE)* 4,927.2 5,338. 8% 5,7. 7% Amount per Pupil 51 497-1% 627 26% Adult Education % 4,1 % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,468,41 2,655,28 8% 3,577,84 35% Amount per Pupil $52 $498-1% $628 26% Student and al Support Expenditures 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, 25-26 26-27 27-28 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. 9/2/27 1:22 PM Sumexpen.xls Page 7 of 19
General Administration Expenditures (23) % % 25-26 26-27 inc/ 27-28 inc/ Actual Actual dec Budget dec General 822,49 914,391 11% 1,11,95 21% Federal Funds % % Supplemental General 578,76 553,177-4% 68,382 23% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay % 1, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 192,93 229,661 2% 29,4-9% Cost of Living % Vocational Education % % Gifts/Grants 17,33-1% 18, % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 28,319 35,867 27% 4,214 12% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,638,884 1,733,96 6% 2,59,586 19% Enrollment (FTE)* 4,927.2 5,338. 8% 5,7. 7% Amount per Pupil 333 325-2% 361 11% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,638,884 1,733,96 6% 2,59,586 19% 2,5, General Administration Expenditures 2,, 1,5, 1,, 5, 25-26 26-27 27-28 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. 9/2/27 1:22 PM Sumexpen.xls Page 8 of 19
School Administration Expenditures (24) % % 25-26 26-27 inc/ 27-28 inc/ Actual Actual dec Budget dec General 1,966,43 2,266,135 15% 2,369,6 5% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay % 5, % 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 82,41 13,98 27% 125,472 21% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,48,84 2,37,43 16% 2,545,72 7% Enrollment (FTE)* 4,927.2 5,338. 8% 5,7. 7% Amount per Pupil 416 444 7% 447 1% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,48,84 2,37,43 16% 2,545,72 7% School Administration Expenditures 3,, 2,5, 2,, 1,5, 1,, 5, 25-26 26-27 27-28 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. 9/2/27 1:22 PM Sumexpen.xls Page 9 of 19
Operations and Maintenance Expenditures (26) % % 25-26 26-27 inc/ 27-28 inc/ Actual Actual dec Budget dec General 1,693,925 2,477,148 46% 2,935,17 18% Federal Funds % % Supplemental General 1,4,351 1,297,475 29% 1,321,355 2% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay 86,434 135,962-83% 8, 488% Driver Training 5,22 5,324 6% 12,7 139% 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 83,29 15,491 27% 117,687 12% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 3,593,22 4,21,4 12% 5,186,912 29% Enrollment (FTE)* 4,927.2 5,338. 8% 5,7. 7% Amount per Pupil 729 753 3% 91 21% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 3,593,22 4,21,4 12% 5,186,912 29% 6,, Operations and Maintenance Expenditures 5,, 4,, 3,, 2,, 1,, 25-26 26-27 27-28 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. 9/2/27 1:22 PM Sumexpen.xls Page 1 of 19
(25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % 25-26 26-27 inc/ 27-28 inc/ Actual Actual dec Budget dec General 383,398 431,753 13% 35,26-19% Federal Funds % % Supplemental General 1,756,56 2,17,44 2% 3,21,58 52% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay 2,172-1% 145, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 1,631,44 1,695,875 4% 2,362,79 39% Professional Development % % Parent Education Program % % Summer School % % Special Education 675,149 756,922 12% 96,1 2% Cost of Living % Vocational Education % % Gifts/Grants 914,19 1,28,419 13% 1,131,8 1% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 68,854 87,25 27% 17,88 23% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 5,449,232 6,17,578 12% 8,213,384 34% Enrollment (FTE)* 4,927.2 5,338. 8% 5,7. 7% Amount per Pupil 1,16 1,144 3% 1,441 26% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 5,449,232 6,17,578 12% 8,213,384 34% 9,, 8,, 7,, 6,, 5,, 4,, 3,, 2,, 1,, 25-26 26-27 27-28 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. 9/2/27 1:22 PM Sumexpen.xls Page 11 of 19
Capital Improvements Expenditures (4) % % 25-26 26-27 inc/ 27-28 inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay 1,243,921 1,667,767 34% 3,555,25 113% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment 189,838 15,611-21% 2, 33% Temporary Note % % SUBTOTAL 1,433,759 1,818,378 27% 3,755,25 17% Enrollment (FTE)* 4,927.2 5,338. 8% 5,7. 7% Amount per Pupil 291 341 17% 659 93% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,433,759 1,818,378 27% 3,755,25 17% Capital Improvements (4) 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, 25-26 26-27 27-28 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. 9/2/27 1:22 PM Sumexpen.xls Page 12 of 19
Debt Services Expenditures (51) USD# 232 % % 25-26 26-27 inc/ 27-28 inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % 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 #1 8,466,41 11,255,413 33% 11,559,86 3% Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 8,466,41 11,255,413 33% 11,559,86 3% Enrollment (FTE)* 4,927.2 5,338. 8% 5,7. 7% Amount per Pupil 1,718 2,19 23% 2,28-4% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 8,466,41 11,255,413 33% 11,559,86 3% Debt Services (51) 14,, 12,, 1,, 8,, 6,, 4,, 2,, 25-26 26-27 27-28 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. 9/2/27 1:22 PM Sumexpen.xls Page 13 of 19
Transfers (52) USD# 232 % % 25-26 26-27 inc/ 27-28 inc/ Actual Actual dec Budget dec General 4,186,729 3,811,532-9% 5,18,984 34% Federal Funds % % Supplemental General 3,779,171 4,191,764 11% 5,38, 28% At Risk (4yr Old) % % At Risk (K-12) % % 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 725,844 557,482-23% 2,296,562 312% Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 8,691,744 8,56,778-2% 12,785,546 49% Enrollment (FTE)* 4,927.2 5,338. 8% 5,7. 7% Amount per Pupil 1,764 1,64-9% 2,243 4% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 8,691,744 8,56,778-2% 12,785,546 49% Transfers (52) 14,, 12,, 1,, 8,, 6,, 4,, 2,, 25-26 26-27 27-28 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. 9/2/27 1:22 PM Sumexpen.xls Page 14 of 19
Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 25 July 1, 26 July 1, 27 General Federal Funds 1,632 Supplemental General 6,6 432,65 552,523 At Risk (4yr Old) 2,283 6,38 At Risk (K-12) 91,478 9,862 Bilingual Education 3,854 Capital Outlay 7,193,724 7,495,955 8,238,183 Driver Training 184,289 198,68 231,821 Declining Enrollment Extraordinary School Program Food Service 278,352 38,35 524,164 Professional Development 112,814 127,829 155,58 Parent Education Program 1,221 11,98 12,18 Summer School 35,528 Special Education 515,815 643,885 71,125 Cost of Living Vocational Education 2,452 Gifts/Grants 2,274 237,659 48,31 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 98,684 1,625,314 Text Book & Student Material 215,21 465,123 Bond & Interest 1 7,173,296 11,355,947 12,389,54 Bond & Interest 2 No Fund Warrant Special Assessment 136,997 233,666 32,814 Temporary Note SUBTOTAL 17,459,427 23,23,97 23,267,357 Enrollment (FTE)* 4,927.2 5,338. 5,7. Amount per Pupil 3,543 4,352 4,82 Adult Education 4,1 4,1 4,1 Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL 17,463,437 23,234,17 23,271,367 Unencumbered Cash Balances by Fund 25,, 2,, 15,, 1,, 5,, July 1, 25 July 1, 26 July 1, 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. 9/2/27 1:22 PM Sumexpen.xls Page 15 of 19
Reserve Funds Unencumbered Cash Balance USD# 232 July 1, 25 July 1, 26 Special Reserve TOTAL OTHER Amount per Pupil $ $ 1 1 1 1 1 1 Unencumbered Cash Balances by Fund (Reserve Funds Only) July 1, 25 July 1, 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. 9/2/27 1:22 PM Sumexpen.xls Page 16 of 19
Other Information 23-24 24-25 % 25-26 % 26-27 % 27-28 % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 4,248.4 4,543.1 7% 4,916.2 8% 5,327. 8% 5,694. 7% Enrollment (FTE)** 4,258.4 4,553.1 7% 4,927.2 8% 5,338. 8% 5,7. 7% Number of Students - Free Meals 396 42 6% 44-4% 446 1% 46 3% Number of Students - Reduced Meals 166 26 24% 192-7% 27 8% 46 122% 6. Enrollment (FTE)* for Budget Authority 5. 4. 3. 2. 1.. 23-24 24-25 25-26 26-27 27-28 Enrollment (FTE)** Used for Calculating "Amount Per Pupil" 6. 5. 4. 3. 2. 1.. 23-24 24-25 25-26 26-27 27-28 Low Income Students 5 45 4 35 3 25 2 15 1 5 23-24 24-25 25-26 26-27 27-28 Free Meals Reduced Meals *FTE for state aid and budget authority purposes for general fund (excludes 4 yr old at-risk). ** FTE includes 9/2 enrollment used for state aid purposes and adding the additional FTE for preschool programs, headstart, and all-day kindergarten. For example, preschool students attending half days on September 2th would be counted as.5 FTE. Kindergarten students attending full time every day would be counted as 1. FTE. 9/2/27 1:22 PM Sumexpen.xls Page 17 of 19
Miscellaneous Information Mill Rates by Fund USD# 232 25-26 26-27 27-28 Actual Actual Budget General 2. 2. 2. Supplemental General 16.696 18.553 19.54 Adult Education... Capital Outlay 3.995 4.5 4.5 Declining Enrollment... Cost of Living.. Special Liability... School Retirement... Extraordinary Growth Facilities 1.77 1.192 6.167 Bond & Interest 1 25.84 25.365 21.78 Bond & Interest 2... No Fund Warrant... Special Assessment.814.533.124 Temporary Note... TOTAL USD 69.115 69.693 71.49 Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission... Recreation Commission Employee Benefit... TOTAL OTHER... Total USD Mill Rates 8. 7. 6. 5. 4. 3. 2. 1.. 25-26 26-27 27-28 27-28 Miscellaneous Information Mill Rates by Fund (Total USD) Bond & Interest 1 3% Extraordinary Growth Facilities 9% Capital Outlay 6% General 28% Supplemental General 27% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond & Interest 1 Bond & Interest 2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/2/27 1:22 PM Sumexpen.xls Page 18 of 19
Other Information USD# 232 25-26 26-27 27-28 Actual Actual Budget Assessed Valuation $333,926,75 $37,74,389 $391,48,257 Bonded Indebtedness $128,725, $158,535, $155,33, Assessed Valuation $45,, $4,, $35,, $3,, $25,, $2,, $15,, $1,, $5,, $ 25-26 26-27 27-28 Bonded Indebtedness $18,, $16,, $14,, $12,, $1,, $8,, $6,, $4,, $2,, $ 25-26 26-27 27-28 9/2/27 1:22 PM Sumexpen.xls Page 19 of 19