South Brown County, USD #430
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• Budget General Information (characteristics of district)
• Supplemental Information for Tables in Summary of Expenditures
• KSDE Website Information Available
• Summary of Expenditures (Sumexpen.xlsx)
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2014-15 Budget General Information USD #: 430
Introduction
Welcome to USD #430! Home of the Chargers!! Our district is made up of 570 plus students who attend Horton Elementary School (pre-school through 4th grade), Everest Middle School (5th through 8th grades) and Horton High School (9th through 12th grades plus virtual students). Our teachers work hard to provide an education in a safe and positive environment. We are a quality district with quality staff and students.
Board Members Tim McClaskey, President 315 West 15th St., Horton, Ks. 66439 486-2234 Janice Crider, Vice Pres. 2251 Yates Ave., Horton, Ks. 66439 486-3377 Gregg Dishon 1028 Kestral Rd., Horton, Ks. 66439 486-2951 Jacob Bruning 533 Cedar St., Everest, Ks. 66424 548-7606 Roger Madere 1680 Central Ave., Horton, Ks. 66439 486-2891 Donnie Roberts 200 East 14th St., Horton, Ks. 66439 486-2543 Jason Selland 121 S. West St., Powhattan, Ks. 66527 474-3266
Key Staff Superintendent: Dr. Steven J. Davies Business Office Staff: Jean Becker, Clerk of the Board Alice Smith, Adm.Asst/Accounts Payable Melanie Schmitt, Grant Coor./Food Service Andrew Jones, Technology Coordinator Doug Schmitt, Transportation Supervisor Other Key Contacts: David Norman, Principal, Horton High Pat McAfee, HHS Activity Director Jackie Wenger, Principal, Everest Middle Judy Dickman, Principal, Horton Elementary
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The District’s Accomplishments and Challenges Accomplishments: Accomplishments:
(1) The HES, HHS, EMS and the district itself were successful on the Adequate Yearly progress report for 2011.
(2) We received an award for having an outstanding Learning for Life Program in our district.
(3) We have a Student Information System (Infinite Campus) which allows many more accesses to student classes and class assignments and is more user friendly for parents, students and staff. (4) Our district received the Kauffman Foundation Award. We were one of 21 schools
across the State of Kansas receiving a 100% efficiency rating with the use of tax dollars and how well students performed on standardized reading and math assessments. This was a result of a study by the Standard & Poor’s Educational Group.
(5) We are working hard to establish the Common Core Curriculum in our district. (6) We have all new computers in the district and now use Windows 7. (7) Our Transportation Division has won an award for being an excellent provider of safe busing for our students. (8) We have expanded or added the following programs:
• Horton Elementary School --Our Title I program continues to be excellent in the areas of Reading and
Math. --Our JOM program and staff will be further coordinated with the Title I program.
--Our pre-school program has established a new curriculum which will enhance the entire program and has expanded to an all day
program. --We have an extremely active PTO, who works very closely with HES & EMS to help provide improvements. --We have added a fitness area on our playground through the Project
Fitness America Program. --We have an excellent Summer School Program
--We have the A+/VPL program for the 3rd and 4th grade --We have added many smart boards in the classrooms.
• Everest Middle School: --We have a math lab specifically for 7th and 8th grade students who have been targeted for math assistance. --The 5th and 6th grade schedules have been altered to allow for guided reading groups for those students who would benefit from additional structured reading time.
--We have added many additional computers in the classroom for students to use. These will be especially needed during the Kansas State Assessment window.
--The staff has completed the curriculum mapping for the core curricular areas (Math, Language Arts, Science and Social Studies). The standards will be displayed in each classroom. --We totally updated the electrical system at EMS.
--We continue to use in the 7th and 8th grade, a standard 8 period day to better meet the needs of our students.
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--We have adopted the A+ program throughout the 7th -8th grade for extended learning and remediation --We have added smart boards in all classrooms. --7th & 8th graders may be enrolled in FAME – a remedial reading course as part of our Title I support. --A Title I tutor works with 5th & 6th grade students in class and a pull out small groups.
• Horton High School: --We continue to upgrade our technology (fiber optic cable, better computers, more printers, wireless computer set-up) --We successfully took the Kansas Computer Assessments in math and reading. --We have added a full-time tutor to help students with extra help --We continue to send individuals to various state tournaments and other
competitions. --We continue to expand our Tech Ed Program. --We have changed our daily format from the block system to an 8 period day system to help meet the needs of our students. --We have added many smart boards in the classrooms. --We have added the Freshman First Program in our High School. --We are going to create an individual plan of student for every High School Student. --Our curriculum in reading and math is in-line with the College and Career Readiness Standards. Challenges:
• Finding funds to recruit and maintain quality teachers in rural Kansas in the areas of General Education and Special Education. We have recruited and maintained quality teachers up to now. But, recruitment gets harder each year for rural Kansas. The Transition to Teaching Program has been very successful in our district.
• Finding funds to maintain our quality/quantity of technology which we offer our students.
• Maintaining our records/correspondence with the Kansas Department of Education and U.S. Department of Education. Keeping up with the new additional programs which has been added in the last three years is most difficult. Examples are: new/additional programs/record keeping in our food service program, KELPA, Local Wellness program, “KIDS” Program (“Kansas Individual Data on Students”), District Accreditation Model just to name a few.
• Finding strategies to increase student achievement to meet increasing Common Core standards, especially in math.
• Altering scope and sequence of curricular areas to meet the new testing requirements.
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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. Instruction Expenditures (1000) 7. Student Support Expenditures (2100)
8. Instructional Support Expenditures (2200) 9. General Administration Expenditures (2300) 10. School Administration Expenditures (2400)
11. Central Services Expenditures (2500) 12. Operations and Maintenance Expenditures (2600)
13. Transportation Expenditures (2700) 14. Other Support Services Expenditures (2900)
15. Food Service Expenditures (3100)
16. Community Services Operations (3300) 17. Capital Improvements (4000) 18. Debt Services (5100)
19. Miscellaneous Information – Transfers (5200) 20. Miscellaneous Information Unencumbered Cash Balance by Fund 21. 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
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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.
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KSDE Website Information Available K-12 Statistics (Building, District or State Totals) http://svapp15586.ksde.org/k12/k12.aspx
• Attendance / Enrollment Reports • Staff Reports • Graduates / Dropouts Reports • Crime / Violence Reports
School Finance Reports and Publications http://www.ksde.org/Agency/FiscalandAdministrativeServices/SchoolFinance/ReportsandPublications.aspx
• Assessed Valuation • Cash Balances • Headcount Enrollment • Mill Levies • Personnel (Certified/Non-Certified) • Salary Reports
Kansas Building Report Card http://svapp15586.ksde.org/rcard/
• 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
USD# 430
Summary of Total Expenditures By Function (All Funds)
% % % % %
2012-2013 of 2013-2014 of inc/ 2014-2015 of inc/
Actual Tot Actual Tot dec Budget Tot dec
Instruction 4,921,384 60% 4,914,342 59% 0% 5,759,250 59% 17%
Student Support Services 299,473 4% 293,726 4% -2% 342,488 3% 17%
Instructional Support Services 175,724 2% 188,221 2% 7% 368,896 4% 96%
Administration & Support 926,756 11% 1,008,454 12% 9% 1,254,410 13% 24%
Operations & Maintenance 609,976 7% 674,788 8% 11% 800,978 8% 19%
Transportation 335,919 4% 328,449 4% -2% 441,887 5% 35%
Food Services 426,096 5% 334,320 4% -22% 386,865 4% 16%
Capital Improvements 98,887 1% 133,032 2% 35% 0 0% -100%
Debt Services 466,110 6% 463,780 6% 0% 450,000 5% -3%
Other Costs 0 0% 0 0% 0% 0 0% 0%
Total Expenditures* 8,260,325 100% 8,339,112 100% 1% 9,804,774 100% 18%
Amount per Pupil $14,620 $14,807 1% $16,963 15%
Current Expenditures** 7,602,731 100% 7,605,441 100% 0% 8,547,226 100% 12%
Amount per Pupil $13,456 $13,504 0% $14,788 10%
Instruction*** (Total Expenditures) 4,907,625 59% 4,888,333 59% 0% 5,559,250 57% -2%
Instruction*** (Current Expenditures) 4,907,625 65% 4,888,333 64% -1% 5,559,250 65% 1%
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 - 1000 Transportation - 2700
Student Support Services - 2100 Food Service - 3100
Instructional Support Services - 2200 Other Costs - 2900 and 3300
Administration & Support - 2300, 2400 and 2500 Capital Improvements - 4000
Operations & Maintenance - 2600 Debt Services - 5100
Transfers - 5200
Percent of Expenditures
* 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.
*** Instruction excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63)
** Current Spending excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63)
0
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,0005,759,250
342,488 368,896
1,254,410 800,978
441,887 386,865 0
450,000 0
Summary of Total Expenditures by Function (All Funds)
2012-2013
2013-2014
2014-2015
Instruction 59%
Student Support Services 3%
Instructional Support 4%
Administration & Support 13%
Operations & Maintenance 8%
Transportation 4%
Food Services 4%
Debt Services 5%
2014-15 Summary of Total Expenditures by Function
Instruction
Student Support Services
Instructional Support
Administration & Support
Operations & Maintenance
Transportation
Food Services
Capital Improvements
Debt Services
Other Costs
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USD# 430
Summary of General Fund Expenditures
by Function
% % % % %
2012-2013 of 2013-2014 of inc/ 2014-2015 of inc/
Actual Tot Actual Tot dec Budget Tot dec
Instruction 2,133,715 58% 2,109,389 57% -1% 2,330,079 56% 10%
Student Support 260,678 7% 263,035 7% 1% 296,774 7% 13%
Instructional Support 110,881 3% 111,960 3% 1% 129,027 3% 15%
Administration & Support 751,260 20% 794,571 21% 6% 860,406 21% 8%
Operations & Maintenance 261,193 7% 258,709 7% -1% 320,567 8% 24%
Transportation 176,223 5% 183,893 5% 4% 216,751 5% 18%
Capital Improvements 0 0% 0 0% 0% 0 0% 0%
Other Costs 0 0% 0 0% 0% 0 0% 0%
Total Expenditures 3,693,950 100% 3,721,557 100% 1% 4,153,604 100% 12%
Amount per Pupil $6,538 $6,608 1% $7,186 9%
The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items.
0
500,000
1,000,000
1,500,000
2,000,000
2,500,000
Instruction StudentSupport
InstructionalSupport
Administration& Support
Operations &Maintenance
Transportation CapitalImprovements
Other Costs
2,330,079
296,774
129,027
860,406
320,567 216,751
0 0
Summary of General Fund Expenditures
2012-2013
2013-2014
2014-2015
Instruction 56%
Student Support 7%
Instructional Support 3%
Administration & Support 21%
Operations & Maintenance 8%
Transportation 5%
2014-15 Summary of General Fund Expenditures by Function
Instruction
Student Support
Instructional Support
Administration & Support
Operations & Maintenance
Transportation
Capital Improvements
Other Costs
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USD# 430
Summary of Supplemental General Fund Expenditures
by Function
% % % % %
2012-2013 of 2013-2014 of inc/ 2014-2015 of inc/
Actual Tot Actual Tot dec Budget Tot dec
Instruction 144,762 21% 154,357 21% 7% 109,100 16% -29%
Student Support 5,643 1% 5,885 1% 4% 6,125 1% 4%
Instructional Support 10,742 2% 10,421 1% -3% 8,400 1% -19%
Administration & Support 118,233 17% 133,618 18% 13% 124,200 18% -7%
Operations & Maintenance 313,295 46% 358,028 48% 14% 344,370 50% -4%
Transportation 90,044 13% 86,203 12% -4% 90,150 13% 5%
Capital Improvements 0 0% 0 0% 0% 0 0% 0%
Other Costs 0 0% 0 0% 0% 0 0% 0%
Total Expenditures 682,719 100% 748,512 100% 10% 682,345 100% -9%
Amount per Pupil $1,208 $1,329 10% $1,181 -11%
The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental
General Fund' line items.
0
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
Instruction StudentSupport
InstructionalSupport
Administration& Support
Operations &Maintenance
Transportation CapitalImprovements
Other Costs
109,100
6,125 8,400
124,200
344,370
90,150
0 0
Summary of Supplemental General Expenditures by Function
2012-2013
2013-2014
2014-2015
Instruction 16%
Student Support 1%
Instructional Support 1%
Administration & Support 18% Operations &
Maintenance 51%
Transportation 13%
2014-15 Summary of Supplemental General Fund Expenditures by Function
Instruction
Student Support
Instructional Support
Administration & Support
Operations & Maintenance
Transportation
Capital Improvements
Other Costs
9/12/2014 1:15 PM Sumexpen.xlsx Page 3 of 30
USD# 430
Summary of General and Supplemental General Fund
Expenditures by Function
% % % % %
2012-2013 of 2013-2014 of inc/ 2014-2015 of inc/
Actual Tot Actual Tot dec Budget Tot dec
Instruction 2,278,477 52% 2,263,746 51% -1% 2,439,179 50% 8%
Student Support 266,321 6% 268,920 6% 1% 302,899 6% 13%
Instructional Support 121,623 3% 122,381 3% 1% 137,427 3% 12%
Administration & Support 869,493 20% 928,189 21% 7% 984,606 20% 6%
Operations & Maintenance 574,488 13% 616,737 14% 7% 664,937 14% 8%
Transportation 266,267 6% 270,096 6% 1% 306,901 6% 14%
Capital Improvements 0 0% 0 0% 0% 0 0% 0%
Other Costs 0 0% 0 0% 0% 0 0% 0%
Total Expenditures 4,376,669 100% 4,470,069 100% 2% 4,835,949 100% 8%
Amount per Pupil $7,746 $7,937 2% $8,367 5%
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.
0
500,000
1,000,000
1,500,000
2,000,000
2,500,000
Instruction StudentSupport
InstructionalSupport
Administration& Support
Operations &Maintenance
Transportation CapitalImprovements
Other Costs
2,2
78
,47
7
26
6,3
21
12
1,6
23
86
9,4
93
57
4,4
88
26
6,2
67
0
0
2,2
63
,74
6
26
8,9
20
12
2,3
81
92
8,1
89
61
6,7
37
27
0,0
96
0
0
2,4
39
,17
9
30
2,8
99
13
7,4
27
98
4,6
06
66
4,9
37
30
6,9
01
0
0
Summary of General and Supplemental General Fund Expenditures by Function
2012-2013
2013-2014
2014-2015
Instruction 51%
Student Support 6%
Instructional Support 3%
Administration & Support
20%
Operations & Maintenance 14%
Transportation 6%
2014-15 Summary of General and Supplemental General Fund Expenditures by Function
Instruction
Student Support
Instructional Support
Administration & Support
Operations & Maintenance
Transportation
Capital Improvements
Other Costs
9/12/2014 1:15 PM Sumexpen.xlsx Page 4 of 30
USD# 430
Summary of Special Education Fund
by Function
% % % % %
2012-2013 of 2013-2014 of inc/ 2014-2015 of inc/
Actual Tot Actual Tot dec Budget Tot dec
Instruction 975,194 100% 965,855 100% -1% 1,096,729 100% 14%
Student Support 0 0% 0 0% 0% 0 0% 0%
Instructional Support 0 0% 0 0% 0% 0 0% 0%
Administraton & Support 0 0% 0 0% 0% 0 0% 0%
Operations & Maintenance 0 0% 0 0% 0% 0 0% 0%
Transportation 0 0% 0 0% 0% 0 0% 0%
Capital Improvements 0 0% 0 0% 0% 0 0% 0%
Other Costs 0 0% 0 0% 0% 0 0% 0%
Total Expenditures 975,194 100% 965,855 100% -1% 1,096,729 100% 14%
Amount per Pupil $1,726 $1,715 -1% $1,897 11%
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.)
0
200,000
400,000
600,000
800,000
1,000,000
1,200,000
Instruction StudentSupport
InstructionalSupport
Administraton& Support
Operations &Maintenance
Transportation CapitalImprovements
Other Costs
97
5,1
94
0
0
0
0
0
0
0
96
5,8
55
0
0
0
0
0
0
0
1,0
96
,72
9
0
0
0
0
0
0
0
Summary of Special Education Fund Expenditures by Function
2012-2013
2013-2014
2014-2015
Instruction 100%
2014-15 Summary of Special Education Fund by Function
Instruction
Student Support
Instructional Support
Administraton & Support
Operations & Maintenance
Transportation
Capital Improvements
Other Costs
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USD# 430
Instruction Expenditures (1000)
% %
2012-2013 2013-2014 inc/ 2014-2015 inc/
Actual Actual dec Budget dec
General 2,133,715 2,109,389 -1% 2,330,079 10%
Federal Funds 326,347 327,132 0% 340,941 4%
Supplemental General 144,762 154,357 7% 109,100 -29%
At Risk (4yr Old) 0 0 0% 0 0%
At Risk (K-12) 675,488 707,727 5% 687,197 -3%
Bilingual Education 37,612 26,098 -31% 27,734 6%
Virtual Education 0 0 0% 0 0%
Capital Outlay 13,759 26,009 89% 200,000 669%
Driver Education 7,212 7,570 5% 27,663 265%
Declining Enrollment 0 0 0% 0 0%
Extraordinary School Program 0 0 0% 0 0%
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 975,194 965,855 -1% 1,096,729 14%
Cost of Living 0 0 0% 0 0%
Vocational Education 275,689 249,753 -9% 570,763 129%
Gifts/Grants 19,002 2,068 -89% 0 -100%
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 251,180 279,578 11% 369,044 32%
Contingency Reserve 2,480 0 -100%
Text Book & Student Material 1,964 6,055 208%
Activity Fund 56,980 52,751 -7% 0 -100%
Bond and Interest #1 0 0 0% 0 0%
Bond and Interest #2 0 0 0% 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 4,921,384 4,914,342 0% 5,759,250 17%
Enrollment (FTE)* 565.0 563.2 0% 578.0 3%
Amount per Pupil 8,710 8,726 0% 9,964 14%
Adult Education 0 0 0% 0 0%
Adult Supplemental Education 0 0 0% 0 0%
Tuition Reimbursement 0 0 0% 0 0%
Special Education Coop 0 0 0% 0 0%
TOTAL 4,921,384 4,914,342 0% 5,759,250 17%
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.
0
500,000
1,000,000
1,500,000
2,000,000
2,500,000
2012-2013 2013-2014 2014-2015
2,133,715 2,109,389 2,330,079
144,762 154,357 109,100
975,194 965,855 1,096,729
Instruction Expenditures
GeneralSupplemental GeneralSpecial Education
4,400,000
4,600,000
4,800,000
5,000,000
5,200,000
5,400,000
5,600,000
5,800,000
2012-2013 2013-2014 2014-2015
4,921,384 4,914,342
5,759,250
Instruction Expenditures
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USD# 430
Student Support Expenditures (2100)
% %
2012-2013 2013-2014 inc/ 2014-2015 inc/
Actual Actual dec Budget dec
General 260,678 263,035 1% 296,774 13%
Federal Funds 2,447 533 -78% 0 -100%
Supplemental General 5,643 5,885 4% 6,125 4%
At Risk (4yr Old) 0 0 0% 0 0%
At Risk (K-12) 0 0 0% 0 0%
Bilingual Education 0 0 0% 0 0%
Virtual Education 0 0 0% 0 0%
Capital Outlay 8,897 0 -100% 7,548 0%
Driver Training 0 0 0% 0 0%
Declining Enrollment 0 0 0% 0 0%
Extraordinary School Program 0 0 0% 0 0%
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 0 0 0% 0 0%
Cost of Living 0 0 0% 0 0%
Vocational Education 0 0 0% 0 0%
Gifts/Grants 0 0 0% 0 0%
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 21,808 24,273 11% 32,041 32%
Contingency Reserve 0 0 0%
Text Book & Student Material 0 0 0%
Activity Fund 0 0 0% 0 0%
Bond and Interest #1 0 0 0% 0 0%
Bond and Interest #2 0 0 0% 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 299,473 293,726 -2% 342,488 17%
Enrollment (FTE)* 565.0 563.2 0% 578.0 3%
Amount per Pupil 530 522 -2% 593 14%
Adult Education 0 0 0% 0 0%
Adult Supplemental Education 0 0 0% 0 0%
Tuition Reimbursement 0 0 0% 0 0%
Special Education Coop 0 0 0% 0 0%
TOTAL 299,473 293,726 -2% 342,488 17%
Amount per Pupil $538 $522 -3% $593 14%
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.
260,000
270,000
280,000
290,000
300,000
310,000
320,000
330,000
340,000
350,000
2012-2013 2013-2014 2014-2015
299,473 293,726
342,488
Student Support Expenditures
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USD# 430
Instructional Support Expenditures (2200)
% %
2012-2013 2013-2014 inc/ 2014-2015 inc/
Actual Actual dec Budget dec
General 110,881 111,960 1% 129,027 15%
Federal Funds 18,207 12,465 -32% 0 -100%
Supplemental General 10,742 10,421 -3% 8,400 -19%
At Risk (4yr Old) 0 0 0% 0 0%
At Risk (K-12) 0 0 0% 0 0%
Bilingual Education 0 0 0% 0 0%
Virtual Education 0 0 0% 0 0%
Capital Outlay 973 19,712 1926% 200,000 915%
Driver Training 0 0 0% 0 0%
Declining Enrollment 0 0 0% 0 0%
Extraordinary School Program 0 0 0% 0 0%
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 0 0 0% 0 0%
Cost of Living 0 0 0% 0 0%
Vocational Education 0 0 0% 0 0%
Gifts/Grants 0 0 0% 0 0%
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 21,418 23,840 11% 31,469 32%
Contingency Reserve 0 0 0%
Text Book & Student Material 13,503 9,823 -27%
Activity Fund 0 0 0% 0 0%
Bond and Interest #1 0 0 0% 0 0%
Bond and Interest #2 0 0 0% 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 175,724 188,221 7% 368,896 96%
Enrollment (FTE)* 565.0 563.2 0% 578.0 3%
Amount per Pupil 311 334 7% 638 91%
Adult Education 0 0 0% 0 0%
Adult Supplemental Education 0 0 0% 0 0%
Tuition Reimbursement 0 0 0% 0 0%
Special Education Coop 0 0 0% 0 0%
TOTAL 175,724 188,221 7% 368,896 96%
Amount per Pupil $311 $334 7% $638 91%
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.
0
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
2012-2013 2013-2014 2014-2015
175,724 188,221
368,896
Instructional Support Expenditures
9/12/2014 1:15 PM Sumexpen.xlsx Page 8 of 30
USD# 430
General Administration Expenditures (2300)
% %
2012-2013 2013-2014 inc/ 2014-2015 inc/
Actual Actual dec Budget dec
General 265,676 268,615 1% 308,417 15%
Federal Funds 0 1,316 0% 0 -100%
Supplemental General 107,113 118,239 10% 111,600 -6%
At Risk (4yr Old) 0 0 0% 0 0%
At Risk (K-12) 0 0 0% 0 0%
Bilingual Education 0 0 0% 0 0%
Virtual Education 0 0 0% 0 0%
Capital Outlay 0 0 0% 0 0%
Driver Training 0 0 0% 0 0%
Declining Enrollment 0 0 0% 0 0%
Extraordinary School Program 0 0 0% 0 0%
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 0 0 0% 0 0%
Cost of Living 0 0 0% 0 0%
Vocational Education 0 0 0% 0 0%
Gifts/Grants 0 0 0% 0 0%
Special Liability Expense 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 13,630 15,171 11% 20,026 32%
Contingency Reserve 0 0 0%
Text Book & Student Material 0 0 0%
Activity Fund 0 0 0% 0 0%
Bond and Interest #1 0 0 0% 0 0%
Bond and Interest #2 0 0 0% 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 386,419 403,341 4% 440,043 9%
Enrollment (FTE)* 565.0 563.2 0% 578.0 3%
Amount per Pupil 684 716 5% 761 6%
Adult Education 0 0 0% 0 0%
Adult Supplemental Education 0 0 0% 0 0%
Tuition Reimbursement 0 0 0% 0 0%
Special Education Coop 0 0 0% 0 0%
TOTAL 386,419 403,341 4% 440,043 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.
350,000
360,000
370,000
380,000
390,000
400,000
410,000
420,000
430,000
440,000
450,000
2012-2013 2013-2014 2014-2015
386,419
403,341
440,043
General Administration Expenditures
9/12/2014 1:15 PM Sumexpen.xlsx Page 9 of 30
USD# 430
School Administration Expenditures (2400)
% %
2012-2013 2013-2014 inc/ 2014-2015 inc/
Actual Actual dec Budget dec
General 485,584 525,956 8% 551,989 5%
Federal Funds 0 0 0% 0 0%
Supplemental General 11,120 15,379 38% 12,600 -18%
At Risk (4yr Old) 0 0 0% 0 0%
At Risk (K-12) 0 0 0% 0 0%
Bilingual Education 0 0 0% 0 0%
Virtual Education 0 0 0% 0 0%
Capital Outlay 9,753 26,067 167% 200,000 667%
Driver Training 0 0 0% 0 0%
Declining Enrollment 0 0 0% 0 0%
Extraordinary School Program 0 0 0% 0 0%
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 0 0 0% 0 0%
Cost of Living 0 0 0% 0 0%
Vocational Education 0 0 0% 0 0%
Gifts/Grants 0 0 0% 0 0%
Special Liability Expense 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 33,880 37,711 11% 49,778 32%
Contingency Reserve 0 0 0%
Text Book & Student Material 0 0 0%
Activity Fund 0 0 0% 0 0%
Bond and Interest #1 0 0 0% 0 0%
Bond and Interest #2 0 0 0% 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 540,337 605,113 12% 814,367 35%
Enrollment (FTE)* 565.0 563.2 0% 578.0 3%
Amount per Pupil 956 1,074 12% 1,409 31%
Adult Education 0 0 0% 0 0%
Adult Supplemental Education 0 0 0% 0 0%
Tuition Reimbursement 0 0 0% 0 0%
Special Education Coop 0 0 0% 0 0%
TOTAL 540,337 605,113 12% 814,367 35%
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.
0
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
900,000
2012-2013 2013-2014 2014-2015
540,337 605,113
814,367
School Administration Expenditures
9/12/2014 1:15 PM Sumexpen.xlsx Page 10 of 30
USD# 430
Central Services Expenditures (2500)
% %
2012-2013 2013-2014 inc/ 2014-2015 inc/
Actual Actual dec Budget dec
General 0 0 0% 0 0%
Federal Funds 0 0 0% 0 0%
Supplemental General 0 0 0% 0 0%
At Risk (4yr Old) 0 0 0% 0 0%
At Risk (K-12) 0 0 0% 0 0%
Bilingual Education 0 0 0% 0 0%
Virtual Education 0 0 0% 0 0%
Capital Outlay 0 0 0% 0 0%
Driver Training 0 0 0% 0 0%
Declining Enrollment 0 0 0% 0 0%
Extraordinary School Program 0 0 0% 0 0%
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 0 0 0% 0 0%
Cost of Living 0 0 0% 0 0%
Vocational Education 0 0 0% 0 0%
Gifts/Grants 0 0 0% 0 0%
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 0 0 0% 0 0%
Contingency Reserve 0 0 0%
Text Book & Student Material 0 0 0%
Activity Fund 0 0 0% 0 0%
Bond & Interest #1 0 0 0% 0 0%
Bond & Interest #2 0 0 0% 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 0 0 0% 0 0%
Enrollment (FTE)* 565.0 563.2 0% 578.0 3%
Amount per Pupil 0 0 0% 0 0%
Adult Education 0 0 0% 0 0%
Adult Supplemental Education 0 0 0% 0 0%
Tuition Reimbursement 0 0 0% 0 0%
Special Education Coop 0 0 0% 0 0%
TOTAL 0 0 0% 0 0%
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.
0
0
0
0
0
1
1
1
1
1
1
2012-2013 2013-2014 2014-2015
0 0 0
Central Services Expenditures
9/12/2014 1:15 PM Sumexpen.xlsx Page 11 of 30
USD# 430
Operations and Maintenance Expenditures (2600)
% %
2012-2013 2013-2014 inc/ 2014-2015 inc/
Actual Actual dec Budget dec
General 261,193 258,709 -1% 320,567 24%
Federal Funds 0 0 0% 0 0%
Supplemental General 313,295 358,028 14% 344,370 -4%
At Risk (4yr Old) 0 0 0% 0 0%
At Risk (K-12) 0 0 0% 0 0%
Bilingual Education 0 0 0% 0 0%
Virtual Education 0 0 0% 0 0%
Capital Outlay 9,018 31,083 245% 100,000 222%
Driver Training 2,035 2,695 32% 4,000 48%
Declining Enrollment 0 0 0% 0 0%
Extraordinary School Program 0 0 0% 0 0%
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 0 0 0% 0 0%
Cost of Living 0 0 0% 0 0%
Vocational Education 2,627 0 -100% 0 0%
Gifts/Grants 0 0 0% 0 0%
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 21,808 24,273 11% 32,041 32%
Contingency Reserve 0 0 0%
Text Book & Student Material 0 0 0%
Activity Fund 0 0 0% 0 0%
Bond and Interest #1 0 0 0% 0 0%
Bond and Interest #2 0 0 0% 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 609,976 674,788 11% 800,978 19%
Enrollment (FTE)* 565.0 563.2 0% 578.0 3%
Amount per Pupil 1,080 1,198 11% 1,386 16%
Adult Education 0 0 0% 0 0%
Adult Supplemental Education 0 0 0% 0 0%
Tuition Reimbursement 0 0 0% 0 0%
Special Education Coop 0 0 0% 0 0%
TOTAL 609,976 674,788 11% 800,978 19%
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.
0
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
900,000
2012-2013 2013-2014 2014-2015
609,976
674,788
800,978
Operations and Maintenance Expenditures
9/12/2014 1:15 PM Sumexpen.xlsx Page 12 of 30
USD# 430
Transportation Expenditures (2700)
% %
2012-2013 2013-2014 inc/ 2014-2015 inc/
Actual Actual dec Budget dec
General 176,223 183,893 4% 216,751 18%
Federal Funds 0 0 0% 0 0%
Supplemental General 90,044 86,203 -4% 90,150 5%
At Risk (4yr Old) 0 0 0% 0 0%
At Risk (K-12) 0 0 0% 0 0%
Bilingual Education 0 0 0% 0 0%
Virtual Education 0 0 0% 0 0%
Capital Outlay 50,197 33,988 -32% 100,000 194%
Driver Training 0 0 0% 0 0%
Declining Enrollment 0 0 0% 0 0%
Extraordinary School Program 0 0 0% 0 0%
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 0 0 0% 0 0%
Cost of Living 0 0 0% 0 0%
Vocational Education 6,215 9,628 55% 15,533 61%
Gifts/Grants 0 0 0% 0 0%
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 13,240 14,737 11% 19,453 32%
Contingency Reserve 0 0 0%
Text Book & Student Material 0 0 0%
Activity Fund 0 0 0%
Bond and Interest #1 0 0 0% 0 0%
Bond and Interest #2 0 0 0% 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 335,919 328,449 -2% 441,887 35%
Enrollment (FTE)* 565.0 563.2 0% 578.0 3%
Amount per Pupil 595 583 -2% 765 31%
Adult Education 0 0 0% 0 0%
Adult Supplemental Education 0 0 0% 0 0%
Tuition Reimbursement 0 0 0% 0 0%
Special Education Coop 0 0 0% 0 0%
TOTAL 335,919 328,449 -2% 441,887 35%
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.
0
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
2012-2013 2013-2014 2014-2015
335,919 328,449
441,887
Transportation Expenditures
9/12/2014 1:15 PM Sumexpen.xlsx Page 13 of 30
USD# 430
Other Support Services Expenditures (2900)
% %
2012-2013 2013-2014 inc/ 2014-2015 inc/
Actual Actual dec Budget dec
General 0 0 0% 0 0%
Federal Funds 0 0 0% 0 0%
Supplemental General 0 0 0% 0 0%
At Risk (4yr Old) 0 0 0% 0 0%
At Risk (K-12) 0 0 0% 0 0%
Bilingual Education 0 0 0% 0 0%
Virtual Education 0 0 0% 0 0%
Capital Outlay 0 0 0% 0 0%
Driver Training 0 0 0% 0 0%
Declining Enrollment 0 0 0% 0 0%
Extraordinary School Program 0 0 0% 0 0%
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 0 0 0% 0 0%
Cost of Living 0 0 0% 0 0%
Vocational Education 0 0 0% 0 0%
Gifts/Grants 0 0 0% 0 0%
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 0 0 0% 0 0%
Contingency Reserve 0 0 0%
Text Book & Student Material 0 0 0%
Activity Fund 0 0 0%
Bond and Interest #1 0 0 0% 0 0%
Bond and Interest #2 0 0 0% 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 0 0 0% 0 0%
Enrollment (FTE)* 565.0 563.2 0% 578.0 3%
Amount per Pupil 0 0 0% 0 0%
Adult Education 0 0 0% 0 0%
Adult Supplemental Education 0 0 0% 0 0%
Tuition Reimbursement 0 0 0% 0 0%
Special Education Coop 0 0 0% 0 0%
TOTAL 0 0 0% 0 0%
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.
0
0
0
0
0
1
1
1
1
1
1
2012-2013 2013-2014 2014-2015
0 0 0
Other Support Services Expenditures
9/12/2014 1:15 PM Sumexpen.xlsx Page 14 of 30
USD# 430
Food Services Expenditures (3100)
% %
2012-2013 2013-2014 inc/ 2014-2015 inc/
Actual Actual dec Budget dec
General 0 0 0% 0 0%
Federal Funds 0 0 0% 0 0%
Supplemental General 0 0 0% 0 0%
At Risk (4yr Old) 0 0 0% 0 0%
At Risk (K-12) 0 0 0% 0 0%
Bilingual Education 0 0 0% 0 0%
Virtual Education 0 0 0% 0 0%
Capital Outlay 0 0 0% 0 0%
Driver Training 0 0 0% 0 0%
Declining Enrollment 0 0 0% 0 0%
Extraordinary School Program 0 0 0% 0 0%
Food Service 413,634 320,448 -23% 368,556 15%
Professional Development 0 0 0% 0 0%
Parent Education Program 0 0 0% 0 0%
Summer School 0 0 0% 0 0%
Special Education 0 0 0% 0 0%
Cost of Living 0 0 0% 0 0%
Vocational Education 0 0 0% 0 0%
Gifts/Grants 0 0 0% 0 0%
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 12,462 13,872 11% 18,309 32%
Contingency Reserve 0 0 0%
Text Book & Student Material 0 0 0%
Activity Fund 0 0 0%
Bond and Interest #1 0 0 0% 0 0%
Bond and Interest #2 0 0 0% 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 426,096 334,320 -22% 386,865 16%
Enrollment (FTE)* 565.0 563.2 0% 578.0 3%
Amount per Pupil 754 594 -21% 669 13%
Adult Education 0 0 0% 0 0%
Adult Supplemental Education 0 0 0% 0 0%
Tuition Reimbursement 0 0 0% 0 0%
Special Education Coop 0 0 0% 0 0%
TOTAL 426,096 334,320 -22% 386,865 16%
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.
0
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
2012-2013 2013-2014 2014-2015
426,096
334,320
386,865
Food Service Expenditures
9/12/2014 1:15 PM Sumexpen.xlsx Page 15 of 30
USD# 430
Community Services Operations (3300)
% % chart and graph checked
2012-2013 2013-2014 inc/ 2014-2015 inc/
Actual Actual dec Budget dec
General 0 0 0% 0 0%
Federal Funds 0 0 0% 0 0%
Supplemental General 0 0 0% 0 0%
At Risk (4yr Old) 0 0 0% 0 0%
At Risk (K-12) 0 0 0% 0 0%
Bilingual Education 0 0 0% 0 0%
Virtual Education 0 0 0% 0 0%
Capital Outlay 0 0 0% 0 0%
Driver Training 0 0 0% 0 0%
Declining Enrollment 0 0 0% 0 0%
Extraordinary School Program 0 0 0% 0 0%
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 0 0 0% 0 0%
Cost of Living 0 0 0% 0 0%
Vocational Education 0 0 0% 0 0%
Gifts/Grants 0 0 0% 0 0%
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 0 0 0% 0 0%
Contingency Reserve 0 0 0%
Text Book & Student Material 0 0 0%
Activity Fund 0 0 0% 0 0%
Bond and Interest #1 0 0 0% 0 0%
Bond and Interest #2 0 0 0% 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 0 0 0% 0 0%
Enrollment (FTE)* 565.0 563.2 0% 578.0 3%
Amount per Pupil 0 0 0% 0 0%
Adult Education 0 0 0% 0 0%
Adult Supplemental Education 0 0 0% 0 0%
Tuition Reimbursement 0 0 0% 0 0%
Special Education Coop 0 0 0% 0 0%
TOTAL 0 0 0% 0 0%
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.
0
0
0
0
0
1
1
1
1
1
1
2012-2013 2013-2014 2014-2015
0 0 0
Community Services Operations (3300)
9/12/2014 1:15 PM Sumexpen.xlsx Page 16 of 30
USD# 430
Capital Improvements Expenditures (4000)
% %
2012-2013 2013-2014 inc/ 2014-2015 inc/
Actual Actual dec Budget dec
General 0 0 0% 0 0%
Federal Funds 0 0 0% 0 0%
Supplemental General 0 0 0% 0 0%
At Risk (4yr Old) 0 0 0% 0 0%
At Risk (K-12) 0 0 0% 0 0%
Bilingual Education 0 0 0% 0 0%
Virtual Education 0 0 0% 0 0%
Capital Outlay 98,887 133,032 35% 0 -100%
Driver Training 0 0 0% 0 0%
Declining Enrollment 0 0 0% 0 0%
Extraordinary School Program 0 0 0% 0 0%
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 0 0 0% 0 0%
Cost of Living 0 0 0% 0 0%
Vocational Education 0 0 0% 0 0%
Gifts/Grants 0 0 0% 0 0%
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 0 0 0% 0 0%
Contingency Reserve 0 0 0%
Text Book & Student Material 0 0 0%
Activity Fund 0 0 0% 0 0%
Bond and Interest #1 0 0 0% 0 0%
Bond and Interest #2 0 0 0% 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 98,887 133,032 35% 0 -100%
Enrollment (FTE)* 565.0 563.2 0% 578.0 3%
Amount per Pupil 175 236 35% 0 -100%
Adult Education 0 0 0% 0 0%
Adult Supplemental Education 0 0 0% 0 0%
Tuition Reimbursement 0 0 0% 0 0%
Special Education Coop 0 0 0% 0 0%
TOTAL 98,887 133,032 35% 0 -100%
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.
0
20,000
40,000
60,000
80,000
100,000
120,000
140,000
2012-2013 2013-2014 2014-2015
98,887
133,032
0
Capital Improvements (4000)
9/12/2014 1:15 PM Sumexpen.xlsx Page 17 of 30
USD# 430
Debt Services Expenditures (5100)
% %
2012-2013 2013-2014 inc/ 2014-2015 inc/
Actual Actual dec Budget dec
General 0 0 0% 0 0%
Federal Funds 0 0 0% 0 0%
Supplemental General 0 0 0% 0 0%
At Risk (4yr Old) 0 0 0% 0 0%
At Risk (K-12) 0 0 0% 0 0%
Bilingual Education 0 0 0% 0 0%
Virtual Education 0 0 0% 0 0%
Capital Outlay 0 0 0% 0 0%
Driver Training 0 0 0% 0 0%
Declining Enrollment 0 0 0% 0 0%
Extraordinary School Program 0 0 0% 0 0%
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 0 0 0% 0 0%
Cost of Living 0 0 0% 0 0%
Vocational Education 0 0 0% 0 0%
Gifts/Grants 0 0 0% 0 0%
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 0 0 0% 0 0%
Contingency Reserve 0 0 0%
Text Book & Student Material 0 0 0%
Activity Fund 0 0 0% 0 0%
Bond and Interest #1 466,110 463,780 0% 450,000 -3%
Bond and Interest #2 0 0 0% 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 466,110 463,780 0% 450,000 -3%
Enrollment (FTE)* 565.0 563.2 0% 578.0 3%
Amount per Pupil 825 823 0% 779 -5%
Adult Education 0 0 0% 0 0%
Adult Supplemental Education 0 0 0% 0 0%
Tuition Reimbursement 0 0 0% 0 0%
Special Education Coop 0 0 0% 0 0%
TOTAL 466,110 463,780 0% 450,000 -3%
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.
440,000
445,000
450,000
455,000
460,000
465,000
470,000
2012-2013 2013-2014 2014-2015
466,110 463,780
450,000
Deb Services (5100)
9/12/2014 1:15 PM Sumexpen.xlsx Page 18 of 30
USD# 430
Transfers (5200)
% %
2012-2013 2013-2014 inc/ 2014-2015 inc/
Actual Actual dec Budget dec
General 1,119,518 1,093,698 -2% 755,000 -31%
Federal Funds 0 0 0% 0 0%
Supplemental General 971,704 910,565 -6% 1,019,243 12%
At Risk (4yr Old) 0 0 0% 0 0%
At Risk (K-12) 0 0 0% 0 0%
Bilingual Education 0 0 0% 0 0%
Virtual Education 0 0 0% 0 0%
Capital Outlay
Driver Training 0 0 0% 0 0%
Declining Enrollment 0 0 0% 0 0%
Extraordinary School Program 0 0 0% 0 0%
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 0 0 0% 0 0%
Cost of Living 0 0 0% 0 0%
Vocational Education 0 0 0% 0 0%
Gifts/Grants 0 0 0% 0 0%
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 0 0 0% 0 0%
Contingency Reserve 0 0 0% 0 0%
Text Book & Student Material 0 0 0% 0 0%
Activity Fund 0 0 0% 0 0%
Bond and Interest #1 0 0 0% 0 0%
Bond and Interest #2 0 0 0% 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 2,091,222 2,004,263 -4% 1,774,243 -11%
Enrollment (FTE)* 565.0 563.2 0% 578.0 3%
Amount per Pupil 3,701 3,559 -4% 3,070 -14%
Adult Education 0 0 0% 0 0%
Adult Supplemental Education 0 0 0% 0 0%
Tuition Reimbursement 0 0 0% 0 0%
Special Education Coop 0 0 0% 0 0%
TOTAL 2,091,222 2,004,263 -4% 1,774,243 -11%
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.
1,600,000
1,650,000
1,700,000
1,750,000
1,800,000
1,850,000
1,900,000
1,950,000
2,000,000
2,050,000
2,100,000
2012-2013 2013-2014 2014-2015
2,091,222
2,004,263
1,774,243
Transfers (5200)
9/12/2014 1:15 PM Sumexpen.xlsx Page 19 of 30
USD# 430
Miscellaneous Information
Unencumbered Cash Balance by Fund
July 1, 2012 July 1, 2013 July 1, 2014
General 1 1 1
Federal Funds 66,407 41,096 24,354
Supplemental General 104,913 83,571 32,446
At Risk (4yr Old) 0 0 0
At Risk (K-12) 0 0 0
Bilingual Education 0 0 0
Virtual Education 0 0 0
Capital Outlay 967,239 1,014,959 807,548
Driver Training 32,430 30,380 26,493
Declining Enrollment 0 0 0
Extraordinary School Program 0 0 0
Food Service 214,732 89,687 75,288
Professional Development 0 0 0
Parent Education Program 0 0 0
Summer School 0 0 0
Special Education 272,752 300,249 333,729
Cost of Living 0 0 0
Vocational Education 343,829 272,820 280,305
Gifts/Grants 0 1,468 0
Special Liability 0 0 0
School Retirement 0 0 0
Extraordinary Growth Facilities 0 0 0
Special Reserve 0 0 0
KPERS Spec. Ret. Contribution 0 0 0
Contingency Reserve 483,726 481,246 481,246
Text Book & Student Material 2,078 2,678 660
Activity Fund 67,902 67,564 69,724
Bond and Interest #1 608,640 609,844 622,187
Bond and Interest #2 0 0 0
No Fund Warrant 0 0 0
Special Assessment 0 0 0
Temporary Note 0 0 0
SUBTOTAL 3,164,649 2,995,563 2,753,981
Enrollment (FTE)* 565.0 563.2 578.0
Amount per Pupil 5,601 5,319 4,765
Adult Education 0 0 0
Adult Supplemental Education 0 0 0
Tuition Reimbursement 0 0 0
Special Education Coop 0 0 0
TOTAL 3,164,649 2,995,563 2,753,981
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.
0
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
July 1, 2012 July 1, 2013 July 1, 2014
3,164,649 2,995,563
2,753,981
Unencumbered Cash Balances by Fund
9/12/2014 1:15 PM Sumexpen.xlsx Page 20 of 30
USD# 430
Reserve Funds
Unencumbered Cash Balance
July 1, 2012 July 1, 2013 July 1, 2014
Special Reserve 0 0 0
TOTAL OTHER 0 0 0
Amount per Pupil $0 $0 $0
*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.
0
0
0
0
0
1
1
1
1
1
1
July 1, 2012 July 1, 2013 July 1, 2014
0 0 0
Unencumbered Cash Balances by Fund (Reserve Funds Only)
9/12/2014 1:15 PM Sumexpen.xlsx Page 21 of 30
USD# 430
2010-2011 2011-2012 % 2012-2013 % 2013-2014 % 2014-2015 %
Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/
dec dec dec dec
Enrollment (FTE)* 580.5 566.5 -2% 556.5 -2% 563.2 1% 578.0 3%
Enrollment (FTE)** 610.0 580.0 -5% 565.0 -3% 563.2 0% 578.0 3%
Number of Students -
Free Meals 353 307 -13% 311 1% 327 5% 318 -3%
Number of Students -
Reduced Meals 69 100 45% 88 -12% 89 1% 73 -18%
*FTE for state aid and budget authority purposes for general fund (excludes 4 yr old at-risk).
** FTE includes 9/20 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 20th would be counted as .5 FTE. Kindergarten
students attending full time every day would be counted as 1.0 FTE.
Enrollment Information
530.0
540.0
550.0
560.0
570.0
580.0
590.0
600.0
610.0
2010-2011 2011-2012 2012-2013 2013-2014 2014-2015
610.0
580.0
565.0 563.2
578.0
Enrollment (FTE)** Used for Calculating "Amount per Pupil"
0
50
100
150
200
250
300
350
400
2010-2011 2011-2012 2012-2013 2013-2014 2014-2015
353
307 311 327 318
69 100 88 89
73
Low Income Students
Free Meals
Reduced Meals
540.0
545.0
550.0
555.0
560.0
565.0
570.0
575.0
580.0
585.0
2010-2011 2011-2012 2012-2013 2013-2014 2014-2015
580.5
566.5
556.5
563.2
578.0
FTE Enrollment for Budget Authority
9/12/2014 1:15 PM Sumexpen.xlsx Page 22 of 30
USD# 430
Miscellaneous Information
Mill Rates by Fund
2012-2013 2013-2014 2014-2015
Actual Actual Budget
General 20.000 20.000 20.000
Supplemental General 30.248 30.041 22.154
Adult Education 0.000 0.000 0.000
Capital Outlay 0.000 0.000 0.000
Declining Enrollment 0.000 0.000 0.000
Cost of Living 0.000 0.000 0.000
Special Liability 0.000 0.000 0.000
School Retirement 0.000 0.000 0.000
Extraordinary Growth Facilities 0.000 0.000 0.000
Bond and Interest #1 9.626 9.628 11.545
Bond and Interest #2 0.000 0.000 0.000
No Fund Warrant 0.000 0.000 0.000
Special Assessment 0.000 0.000 0.000
Temporary Note 0.000 0.000 0.000
TOTAL USD 59.874 59.669 53.699
Historical Museum 0.000 0.000 0.000
Public Library Board 0.000 0.000 0.000
Public Library Brd & Emp Benf 0.000 0.000 0.000
Recreation Commission 0.000 0.000 0.000
Rec Comm Employee Bnfts 0.000 0.000 0.000
TOTAL OTHER 0.000 0.000 0.000
0.000
10.000
20.000
30.000
40.000
50.000
60.000
70.000
80.000
2012-2013 2013-2014 2014-2015
59.874 59.669 53.699
Total USD Mill Rates
General 37%
Supplemental General 41%
Bond and Interest #1 22%
2014-15 Miscellaneous Information Mill Rates by Fund (Total USD)
General
Supplemental General
Adult Education
Capital Outlay
Special Liability
School Retirement
Declining Enrollment
Cost of Living
Bond and Interest #1
Bond and Interest #2
Extraordinary Growth Facilities
No Fund Warrant
Special Assessment
Temporary Note
9/12/2014 1:15 PM Sumexpen.xlsx Page 23 of 30
USD# 430
Other Information
2012-2013 2013-2014 2014-2015
Actual Actual Budget
Assessed Valuation $23,569,496 $25,035,814 $27,029,367
Bonded Indebtedness $2,515,000 $2,125,000 $1,710,000
$21,000,000
$22,000,000
$23,000,000
$24,000,000
$25,000,000
$26,000,000
$27,000,000
$28,000,000
2012-2013 2013-2014 2014-2015
$23,569,496
$25,035,814
$27,029,367
Assessed Valuation
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
2012-2013 2013-2014 2014-2015
$2,515,000
$2,125,000
$1,710,000
Bonded Indebtedness
9/12/2014 1:15 PM Sumexpen.xlsx Page 24 of 30
USD 430
2014-15 Estimated Sources of Revenue--2014-15 Estimated
Amount July 1, 2014 State Federal Local July 1, 2015
Fund Budgeted Cash Balance Interest Transfers Other Cash Balance
General 4,908,604 1 4,859,603 49,000 0 0 XXXXXXXX
Supplemental General 1,701,588 32,446 1,065,534 603,608 XXXXXXXX
Adult Education 0 0 0 0 0 0 0 0
At Risk (4yr Old) 0 0 0 0 0 0 0
Adult Supplemental Education 0 0 0 0 0 0
At Risk (K-12) 687,197 0 0 0 687,197 0 0
Bilingual Education 27,734 0 0 0 27,734 0 0
Virtual Education 0 0 0 0 0 0
Capital Outlay 807,548 807,548 0 0 0 0 0 0
Driver Training 31,663 26,493 1,870 0 0 0 3,300 0
Declining Enrollment 0 0 0 0 XXXXXXXX
Extraordinary School Program 0 0 0 0 0 0 0
Food Service 368,556 75,288 2,779 215,389 0 18,441 56,659 0
Professional Development 0 0 0 0 0 0 0
Parent Education Program 0 0 0 0 0 0 0 0
Summer School 0 0 0 0 0 0 0
Special Education 1,096,729 333,729 0 8,000 0 755,000 0 0
Vocational Education 586,296 280,305 10,120 0 0 285,871 10,000 0
Special Liability Expense Fund 0 0 0 0 0
Special Reserve Fund 0 XXXXXXXX
Gifts and Grants 0 0 0 0
Textbook & Student Materials Revolving 660 XXXXXXXX
School Retirement 0 0 0 0 0
Extraordinary Growth Facilities 0 0 0 0 XXXXXXXXX
KPERS Special Retirement Contribution 572,161 0 572,161 XXXXXXXXX
Contingency Reserve 481,246 XXXXXXXXX
Activity Funds 69,724 XXXXXXXXX
Tuition Reimbursement 0 0 0 0 0
Bond and Interest #1 450,000 622,187 215,720 0 0 303,118 691,025
Bond and Interest #2 0 0 0 0 0 0 0
No Fund Warrant 0 0 0 0
Special Assessment 0 0 0 0
Temporary Note 0 0 0 0 0
Coop Special Education 0 0 0 0 0 0 0
Federal Funds 340,941 24,354 xxxxxxxxxxx 316,587 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 0
Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 0 0 XXXXXXXXX
SUBTOTAL 11,579,017 2,753,981 6,727,787 588,976 0 1,774,243 976,685 691,025
Less Transfers 1,774,243
TOTAL Budget Expenditures $9,804,774
2012-2013 2013-2014 2014-2015
State Revenues 5,854,138 5,825,838 6,727,787
Federal Revenues 604,957 614,840 588,976
Local Revenues 3,723,366 3,661,115 2,750,928
Total Revenues 10,182,461 10,101,793 10,067,691
Revenues Per Pupil 18,022 17,936 17,418
Sources of Revenue and Proposed Budget for 2014-15
Sources of Revenue - - State, Federal, Local
USD 430 - Brown County - Summary
0
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
Summary of Total Expenditures by Function (All Funds)
0
500,000
1,000,000
1,500,000
2,000,000
2,500,000
General and Supplemental General Fund Expenditures by Function
4,400,000
4,600,000
4,800,000
5,000,000
5,200,000
5,400,000
5,600,000
5,800,000
2012-2013 2013-2014 2014-2015
Instruction Expenditures
540.0
550.0
560.0
570.0
580.0
590.0
2010-2011 2011-2012 2012-2013 2013-2014 2014-2015
FTE Enrollment for Budget Authority
0.000
5.000
10.000
15.000
20.000
25.000
2014-2015 Mill Levies by Fund
010,00020,00030,00040,00050,00060,00070,00080,000
Average Salary
0.000
10.000
20.000
30.000
40.000
50.000
60.000
70.000
80.000
2012-2013 2013-2014 2014-2015
Total USD Mill Rates
0
2,000
4,000
6,000
8,000
10,000
12,000
14,000
16,000
18,000
Amount Per Pupil By Function (All Funds)
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