PHILLIPSBURG USD #325
Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary of Expenditures (Sumexpen.xls) i
29-21 Budget General Information USD #: 325 Introduction Phillipsburg USD #325 is a 3A school located in Phillips County. Phillipsburg Elementary School, a K-4 building; Phillipsburg Middle School, a 5-8 building; and Phillipsburg High School, a 9-12 building, comprise the school system. Current enrollment is approximately 65 FTE students in grades K-12. The district employs 4 administrators, approximately 5 teachers, and approximately 3 classified staff members Board Members Deb Kennedy, President Todd Kennedy, Vice-President Patrick Hewitt, Member Camie Schneider, Member Stan Munyon, Member Patty Northup, Member Michele Powell, Member Key Staff Superintendent: Kent R. Otte Associate or Assistant Superintendents: None Business Office Staff: Clerk: Mary Jackson; Asst. Clerk/Accts. Payable: Jan Weinman Curriculum & Staff: al Cabinet: Kent Otte; PDC Chair: Megan Hart Other Key Contacts: Elementary Principal; Mike Gower Middle School Principal: Russell Baldwin High School Principal: Todd Bowman The District s Accomplishments and Challenges Accomplishments: USD 325 consistently performs well in academic and non-academic areas as attested by many League, District, and State-level achievements. All three buildings continue to make the NCLB (No Child Left Behind) AYP (Adequate Yearly Progress) in all required areas. Last year all three buildings once again achieved the Standard of Excellence from the Kansas State Department of Education. Phillipsburg Elementary School was named a Blue Ribbon School in 29, one of only five schools in the state. Challenges: The Phillipsburg School System is experiencing a leveling off of enrollment and expects to decline some in the near future, similar to most rural Kansas school districts. Keeping buildings staffed with qualified teachers is a challenge and will likely become more of a challenge, as many of the staff will be nearing retirement age. USD 325 saw a reduced general fund budget of over $2, going into this school year due to cuts to BSAPP. Continued rising costs (health care, textbooks, technology, utilities, etc.) take most of the discretionary funds, restricting salaries of all staff. 1
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. 2
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 (listed on the right under Data Portal sections) 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 3
Summary of Total Expenditures By Function (All Funds) % % % % % 27-28 of 28-29 of inc/ 29-21 of inc/ Actual Tot Actual Tot dec Budget Tot dec 4,371,264 59% 4,87,153 59% 1% 5,84,684 59% 6% Student & al Support 317,789 4% 346,834 4% 9% 422,563 5% 22% General Administration 234,442 3% 238,626 3% 2% 247,25 3% 4% School Administration (Building) 491,368 7% 54,353 7% 1% 452,2 5% -16% Operations & Maintenance 812,846 11% 81,557 1% % 871,75 1% 8% Capital Improvements 64,341 1% 21,139 3% 227% 6,5 1% -71% Debt Services 267,65 4% 27,19 3% 1% 427,395 5% 58% 93,253 12% 974,369 12% 8% 1,98,936 13% 13% Total Expenditures 7,462,953 1% 8,198,221 1% 1% 8,665,278 1% 6% Amount per Pupil $12,315 $12,951 5% $13,11 % The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K- 12), Virtual Education, Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Vocational Education, Professional Development, Bond & Interest #1, Bond & Interest #2, No-Fund Warrant, Special Assessment, Parent Education, School Retirement, Student Materials Revolving & Textbook Rental, Tuition Reimbursement, Gifts/Grants, KPERS Special Retirement Contribution, Contingency, Special Liability Expense, Federal Funds, Adult Education, Adult Supplemental Education, Area Vocational School, 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 6,, Summary of Total Expenditures By Function (All Funds) 5,, 4,, 3,, 27-28 28-29 29-21 2,, 1,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 29-21 Summary of Total Expenditures By Function (All Funds) 13% Capital Improvements 1% Operations & Maintenance 1% School Administration (Building) 5% General Administration 3% Debt Services 5% Student & al Support 5% 58% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 9/21/29 2:52 PM Sumexpen.xls Page 1 of 19
Summary of General Expenditures by Function % % % % % 27-28 of 28-29 of inc/ 29-21 of inc/ Actual Tot Actual Tot dec Budget Tot dec 2,319,833 64% 2,45,74 64% 6% 2,599,547 66% 6% Student & al Support 246,987 7% 263,882 7% 7% 282,8 7% 7% General Administration 213,764 6% 222,991 6% 4% 231, 6% 4% School Administration (Building) 451,539 12% 47,221 12% 4% 46,2 1% -14% Operations & Maintenance 338,169 9% 356,84 9% 5% 379,5 1% 7% Capital Improvements % % % % % 58,511 2% 62,799 2% 7% 65, 2% 4% Total Expenditures 3,628,83 1% 3,826,717 1% 5% 3,964,47 1% 4% Amount per Pupil $5,988 $6,45 1% $5,952-2% 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 3,, 2,5, 2,, 1,5, 27-28 28-29 29-21 1,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 29-21 Summary of General Fund Expenditures by Function Operations & Maintenance 9% 2% School Administration (Building) 1% Student & al Support General Administration 6% Student & al Support 7% 66% General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/21/29 2:52 PM Sumexpen.xls Page 2 of 19
Summary of Supplemental General Fund Expenditures by Function % % % % % 27-28 of 28-29 of inc/ 29-21 of inc/ Actual Tot Actual Tot dec Budget Tot dec 279,58 3% 226,61 25% -19% 21,246 22% -11% Student & al Support % % % % % General Administration 7,671 1% 8,188 1% 7% 7,75 1% -5% School Administration (Building) 3,459 % % -1% % % Operations & Maintenance 371,441 4% 378,26 42% 2% 418, 46% 11% Capital Improvements % % % % % 275,959 29% 282,916 32% 3% 285,486 31% 1% Total Expenditures 937,588 1% 895,911 1% -4% 912,482 1% 2% Amount per Pupil $1,547 $1,415-9% $1,37-3% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. 45, Summary of Supplemental General Fund Expenditures by Function 4, 35, 27-28 3, 25, 28-29 29-21 2, 15, 1, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 29-21 Summary of Supplemental General Fund Expenditures by Function 31% 22% General Administration 1% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Operations & Maintenance 46% 9/21/29 2:52 PM Sumexpen.xls Page 3 of 19
Summary of General and Supplemental General Fund Expenditures by Function % % % % % 27-28 of 28-29 of inc/ 29-21 of inc/ Actual Tot Actual Tot dec Budget Tot dec 2,598,891 57% 2,677,341 57% 3% 2,8,793 57% 5% Student & al Support 246,987 5% 263,882 6% 7% 282,8 6% 7% General Administration 221,435 5% 231,179 5% 4% 238,75 5% 3% School Administration (Building) 454,998 1% 47,221 1% 3% 46,2 8% -14% Operations & Maintenance 79,61 16% 734,29 16% 3% 797,5 16% 9% Capital Improvements % % % % % 334,47 7% 345,715 7% 3% 35,486 7% 1% Total Expenditures 4,566,391 1% 4,722,628 1% 3% 4,876,529 1% 3% Amount per Pupil $7,535 $7,461-1% $7,322-2% 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 3,, 2,5, 2,, 27-28 28-29 29-21 1,5, 1,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 29-21 Summary of General and Supplemental General Fund Expenditures by Function Operations & Maintenance 16% School Administration (Building) 8% General Administration 5% Student & al Support 6% 7% 58% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/21/29 2:52 PM Sumexpen.xls Page 4 of 19
Summary of Special Education Fund by Function % % % % % 27-28 of 28-29 of inc/ 29-21 of inc/ Actual Tot Actual Tot dec Budget Tot dec 941,422 99% 99,115 1% 5% 1,12, 1% 2% Student & al Support % % % % % General Administration 6,241 1% % -1% % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % % 1,118 % % 1,1 % -2% Total Expenditures 947,663 1% 991,233 1% 5% 1,13,1 1% 2% Amount per Pupil $1,564 $1,566 % $1,521-3% 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 1,2, 1,, 8, 6, 4, 27-28 28-29 29-21 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 29-21 Summary of Special Education Fund by Function Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1% 9/21/29 2:52 PM Sumexpen.xls Page 5 of 19
Expenditures (1) % % 27-28 28-29 inc/ 29-21 inc/ Actual Actual dec Budget dec General 2,319,833 2,45,74 6% 2,599,547 6% Federal Funds 99,224 12,575 3% 168,25 64% Supplemental General 279,58 226,61-19% 21,246-11% At Risk (4yr Old) % % At Risk (K-12) 22,277 291,334 44% 314,715 8% Bilingual Education % % Virtual Education % Capital Outlay 15,916 281,678 166% 3, 7% Driver Education 8,83 8,84 % 17,236 113% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 941,422 99,115 5% 1,12, 2% Cost of Living % % Vocational Education 25,77 258,657 3% 264,98 2% Gifts/Grants 1,466 18,7 79% 26,935 44% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 153,363 168,88 1% 18, 7% Contingency Reserve % Text Book & Student Material 1,545 9,861 538% Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 4,371,264 4,87,153 1% 5,84,684 6% Enrollment (FTE)* 66. 633. 4% 666. 5% Amount per Pupil 7,213 7,594 5% 7,635 1% Adult Education % % Adult Supplemental Education % % Area Vocational School % Tuition Reimbursement % % Special Education Coop % % TOTAL 4,371,264 4,87,153 1% 5,84,684 6% 6,, Expenditures 5,, 4,, 3,, 2,, 1,, 27-28 28-29 29-21 Expenditures 3,, 2,5, 2,, 1,5, 1,, General Supplemental General Special Education 5, 27-28 28-29 29-21 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. 9/21/29 2:52 PM Sumexpen.xls Page 6 of 19
Student and al Support Expenditures (21 & 22) % % 27-28 28-29 inc/ 29-21 inc/ Actual Actual dec Budget dec General 246,987 263,882 7% 282,8 7% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) 32,451 33,513 3% 37,75 13% Bilingual Education % % Virtual Education % Capital Outlay 7,592 9,634 27% 65, 575% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 868 6,678 669% 7,13 5% Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants 1,171 % -1% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 2,298 22,342 1% 3, 34% Contingency Reserve % Text Book & Student Material 9,593 9,614 % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 317,789 346,834 9% 422,563 22% Enrollment (FTE)* 66. 633. 4% 666. 5% Amount per Pupil 524 548 4% 634 16% Adult Education % % Adult Supplemental Education % % Area Vocational School % Tuition Reimbursement % % Special Education Coop % % TOTAL 317,789 346,834 9% 422,563 22% Amount per Pupil $56 $53 5% $66 25% Student and al Support Expenditures 45, 4, 35, 3, 25, 2, 15, 1, 5, 27-28 28-29 29-21 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. 9/21/29 2:52 PM Sumexpen.xls Page 7 of 19
General Administration Expenditures (23) % % 27-28 28-29 inc/ 29-21 inc/ Actual Actual dec Budget dec General 213,764 222,991 4% 231, 4% Federal Funds % % Supplemental General 7,671 8,188 7% 7,75-5% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 6,241-1% % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 6,766 7,447 1% 8,5 14% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 234,442 238,626 2% 247,25 4% Enrollment (FTE)* 66. 633. 4% 666. 5% Amount per Pupil 387 377-3% 371-2% Adult Education % % Adult Supplemental Education % % Area Vocational School % Tuition Reimbursement % % Special Education Coop % % TOTAL 234,442 238,626 2% 247,25 4% 3, General Administration Expenditures 25, 2, 15, 1, 5, 27-28 28-29 29-21 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. 9/21/29 2:52 PM Sumexpen.xls Page 8 of 19
School Administration Expenditures (24) % % 27-28 28-29 inc/ 29-21 inc/ Actual Actual dec Budget dec General 451,539 47,221 4% 46,2-14% Federal Funds % % Supplemental General 3,459-1% % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % Capital Outlay 18,328 5,272 174% 25, -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 18,42 19,86 1% 21, 6% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 491,368 54,353 1% 452,2-16% Enrollment (FTE)* 66. 633. 4% 666. 5% Amount per Pupil 811 854 5% 679-2% Adult Education % % Adult Supplemental Education % % Area Vocational School % Tuition Reimbursement % % Special Education Coop % % TOTAL 491,368 54,353 1% 452,2-16% School Administration Expenditures 6, 5, 4, 3, 2, 1, 27-28 28-29 29-21 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. 9/21/29 2:52 PM Sumexpen.xls Page 9 of 19
Operations and Maintenance Expenditures (26) % % 27-28 28-29 inc/ 29-21 inc/ Actual Actual dec Budget dec General 338,169 356,84 5% 379,5 7% Federal Funds % % Supplemental General 371,441 378,26 2% 418, 11% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % Capital Outlay 86,363 55,935-35% 5, -11% Driver Training 68 538-12% -1% Declining Enrollment % % Extraordinary School Program % % Food Service 478 1,23 157% 3, 144% Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education 1,187 % 1,25 5% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 15,787 17,377 1% 2, 15% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 812,846 81,557 % 871,75 8% Enrollment (FTE)* 66. 633. 4% 666. 5% Amount per Pupil 1,341 1,281-5% 1,39 2% Adult Education % % Adult Supplemental Education % % Area Vocational School % Tuition Reimbursement % % Special Education Coop % % TOTAL 812,846 81,557 % 871,75 8% 1,, Operations and Maintenance Expenditures 9, 8, 7, 6, 5, 4, 3, 2, 1, 27-28 28-29 29-21 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. 9/21/29 2:52 PM Sumexpen.xls Page 1 of 19
(25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % 27-28 28-29 inc/ 29-21 inc/ Actual Actual dec Budget dec General 58,511 62,799 7% 65, 4% Federal Funds 23,977 24,922 4% 19,3-23% Supplemental General 275,959 282,916 3% 285,486 1% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % Capital Outlay 185,549 212,441 14% 21, -1% Driver Training 114 128 12% -1% Declining Enrollment % % Extraordinary School Program % % Food Service 324,652 364,244 12% 468,231 29% Professional Development 23,214 13,388-42% 28,8 115% Parent Education Program % % Summer School % % Special Education 1,118 % 1,1-2% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 11,277 12,413 1% 21,19 69% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 93,253 974,369 8% 1,98,936 13% Enrollment (FTE)* 66. 633. 4% 666. 5% Amount per Pupil 1,491 1,539 3% 1,65 7% Adult Education % % Adult Supplemental Education % % Area Vocational School % Tuition Reimbursement % % Special Education Coop % % TOTAL 93,253 974,369 8% 1,98,936 13% 1,2, 1,, 8, 6, 4, 2, 27-28 28-29 29-21 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. 9/21/29 2:52 PM Sumexpen.xls Page 11 of 19
Capital Improvements Expenditures (4) % % 27-28 28-29 inc/ 29-21 inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % Capital Outlay 64,341 21,139 227% 6,5-71% 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 % % Temporary Note % % SUBTOTAL 64,341 21,139 227% 6,5-71% Enrollment (FTE)* 66. 633. 4% 666. 5% Amount per Pupil 16 332 213% 91-73% Adult Education % % Adult Supplemental l Education % % Area Vocational School % Tuition Reimbursement % % Special Education Coop % % TOTAL 64,341 21,139 227% 6,5-71% Capital Improvements (4) 25, 2, 15, 1, 5, 27-28 28-29 29-21 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. 9/21/29 2:52 PM Sumexpen.xls Page 12 of 19
Debt Services Expenditures (51) % % 27-28 28-29 inc/ 29-21 inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % Capital Outlay 51,75 51,75 % 5, -3% 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 #1 215,9 218,44 1% 377,395 73% Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 267,65 27,19 1% 427,395 58% Enrollment (FTE)* 66. 633. 4% 666. 5% Amount per Pupil 442 427-3% 642 5% Adult Education % % Adult Supplemental Education % % Area Vocational School % Tuition Reimbursement % % Special Education Coop % % TOTAL 267,65 27,19 1% 427,395 58% Debt Services (51) 45, 4, 35, 3, 25, 2, 15, 1, 5, 27-28 28-29 29-21 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. 9/21/29 2:52 PM Sumexpen.xls Page 13 of 19
Transfers (52) USD# 325 % % 27-28 28-29 inc/ 29-21 inc/ Actual Actual dec Budget dec General 1,392,77 1,481,718 6% 1,35,127-3% Federal Funds % % Supplemental General 539,949 645,975 2% 669, 4% At Risk (4yr Old) % % At Risk (K-12) % % 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 % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,932,656 2,127,693 1% 1,74,127-2% Enrollment (FTE)* 66. 633. 4% 666. 5% Amount per Pupil 3,189 3,361 5% 2,559-24% Adult Education % % Adult Supplemental Education % % Area Vocational School % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,932,656 2,127,693 1% 1,74,127-2% Transfers (52) 2,5, 2,, 1,5, 1,, 5, 27-28 28-29 29-21 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. 9/21/29 2:52 PM Sumexpen.xls Page 14 of 19
Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 27 July 1, 28 July 1, 29 General 1 Federal Funds Supplemental General 79,748 1,417 78,841 At Risk (4yr Old) At Risk (K-12) 17,4 17,312 17,465 Bilingual Education Virtual Education Capital Outlay 814,653 874,115 56,26 Driver Training 18,496 17,556 14,736 Declining Enrollment Extraordinary School Program Food Service 82,658 91,855 91,215 Professional Development 21,166 19,475 21,813 Parent Education Program Summer School Special Education 341,857 386,127 44,834 Cost of Living Vocational Education 1,644 1,567 14,23 Gifts/Grants 952 46 1,935 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 162, 182, Text Book & Student Material 35,787 44,1 Bond & Interest 1 383,518 373,282 36,271 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 1,968,519 2,117,114 1,511,366 Enrollment (FTE)* 66. 633. 666. Amount per Pupil 3,248 3,345 2,269 Adult Education Adult Supplemental e Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL 1,968,519 2,117,114 1,511,366 Unencumbered Cash Balances by Fund 2,5, 2,, 1,5, 1,, 5, July 1, 27 July 1, 28 July 1, 29 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. 9/21/29 2:52 PM Sumexpen.xls Page 15 of 19
Reserve Funds Unencumbered Cash Balance USD# 325 July 1, 27 July 1, 28 Special Reserve TOTAL OTHER Amount per Pupil $ $ 1 1 1 1 1 1 Unencumbered Cash Balances by Fund (Reserve Funds Only) July 1, 27 July 1, 28 *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. 9/21/29 2:52 PM Sumexpen.xls Page 16 of 19
Other Information 25-26 26-27 % 27-28 % 28-29 % 29-21 % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 632.5 637. 1% 628. -1% 655. 4% 64. -2% Enrollment (FTE)** 63. 62. -2% 66. -2% 633. 4% 666. 5% Number of Students - Free Meals 153 153 % 163 7% 174 7% 174 % Number of Students - Reduced Meals 82 79-4% 84 6% 73-13% 75 3% 7. Enrollment (FTE)* for Budget Authority 6. 5. 4. 3. 2. 1.. 25-26 26-27 27-28 28-29 29-21 Enrollment (FTE)** Used for Calculating "Amount Per Pupil" 68. 67. 66. 65. 64. 63. 62. 61. 6. 59. 58. 57. 25-26 26-27 27-28 28-29 29-21 Low Income Students 2 18 16 14 12 1 8 6 4 2 25-26 26-27 27-28 28-29 29-21 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. 9/21/29 2:52 PM Sumexpen.xls Page 17 of 19
Miscellaneous Information Mill Rates by Fund USD# 325 27-28 28-29 29-21 Actual Actual Budget General 2. 2. 2. Supplemental General 22.557 21.61 24.4 Adult Education... Capital Outlay 4. 4. 4. Declining Enrollment... Cost of Living... Special Liability... School Retirement... Extraordinary Growth Facilities... Bond & Interest 1 3.883 3.739. Bond & Interest 2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD 5.44 49.34 48.4 Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission... Recreation Commission Employee Benefit... TOTAL OTHER... Total USD Mill Rates 6. 5. 4. 3. 2. 1.. 27-28 28-29 29-21 29-21 Miscellaneous Information Mill Rates by Fund (Total USD) Capital Outlay 8% General Supplemental General Adult Education Capital Outlay Special Liability General 41% School Retirement Declining Enrollment Cost of Living Bond & Interest 1 Supplemental General 51% Bond & Interest 2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/21/29 2:52 PM Sumexpen.xls Page 18 of 19
Other Information USD# 325 27-28 28-29 29-21 Actual Actual Budget Assessed Valuation $26,885,892 $27,392,276 $26,397,467 Bonded Indebtedness $76, $57, $37, Assessed Valuation $3,, $25,, $2,, $15,, $1,, $5,, $ 27-28 28-29 29-21 Bonded Indebtedness $8, $7, $6, $5, $4, $3, $2, $1, $ 27-28 28-29 29-21 9/21/29 2:52 PM Sumexpen.xls Page 19 of 19