k-w adopted fiscal year 2018 budget adopted fiscal year 2018 budget ... 3 64 67 69 71 70 70 70 70 70...

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K-WAdoptedFiscalYear2018Budget

Strivingtobeamodelruralschooldistrict!

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Kenyon-WanamingoSchools

BoardofEducation

JenniferSmith,Chair

MarilynSyverson,ViceChair

DebbPaquin,Clerk

JamieSommer,Treasurer

KarlaBauer,Director

JamesJarvis,Director

RodWoock,Director

SuperintendentofSchools

JeffPesta

BusinessManager

AimeeLake

LeadBookkeeper

DavidCarlson

AdministrativeSupport

LindaThoreson

Intern

AmandaPesta

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TableofContents

I.OrganizationalStatements 5II.CurrentDemographics 6III.K-WStudentEnrollmentTrends 9IV.FinanceReport–FiscalYear2017 12V.Budget–FiscalYear2018 17

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I.OrganizationalStatements

Kenyon-Wanamingo School District #2172 Vision and Mission

Vision To prepare life-long learners and responsible citizens

Mission Kenyon-Wanamingo Schools mission is to create a caring partnership among students, family

and community to maximize each learner’s academic, physical and social development.

AIM: HIGH ACHIEVEMENT FOR ALL LEARNERS

AIM: A WELCOMING ENVIRONMENT FOR ALL

AIM: FISCAL INTEGRITY

AIM: IMPROVED ORGANIZATIONAL EFFECTIVENESS AND STRONG SCHOOL-COMMUNITY

ENGAGEMENT THROUGH INCREASED COMMUNICATION

AIM: EMBRACE TECHNOLOGY TO FURTHER THE LEARNING OF STAFF AND STUDENTS

Approved by School Board February 27, 2012

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II.CurrentDemographics

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III.K-WStudentEnrollmentTrends

ResidentADM

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PercentageofEnrollmentYear 07-08 08-09 09-10 10-11 11-12 12-13 13-14 14-15 15-16SpecialEd 8.9 10.1 10.5 10.5 11.3 10.2 11.5 12.6 12.0Free&Reduced

31.4 27.9 35.5 21.5 43.4 42.2 42.2 40.0 37.0

Top5OpenEnrollment–In(2015-2016)

SchoolDistrict

Triton Faribault Zumbrota-Mazeppa

Northfield CannonFalls

PineIsland

Total 29.34 18.14 10.0 3.11 3.0(tie) 3.0(tie)

Top5OpenEnrollment–Out(2015-2016)

SchoolDistrict

Zumbrota-Mazeppa

Northfield PineIsland CannonFalls

Randolph

Total 38.51 15.53 15.04 10.69 9.55

*AnticipatedenrollmentouttoZ-Mof53studentsin2016-2017,baseduponunofficiallocalcount.

NetLossTrendbyYear

Year 14-15 15-16 16-17NetLoss 35 29 17

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STUDENT ENROLLMENT SUMMARY06/21/2017)

Projected

Sept. 30 Sept. 22 May 16 Aug.15 Aug.30 Sept.21 Oct. 19 Nov. 21 Dec. 15 Jan. 18 Feb. 21 Mar. 15 Apr. 20 May 31 Sept. 5

Grade 14-15 15-16 15-16 16-17 16-17 16-17 16-17 16-17 16-17 16-17 16-17 16-17 16-17 16-17 17-18

K 51 49 51 62 61 62 60 58 58 58 58 58 57 57 431 72 49 49 53 52 49 50 49 49 49 49 49 49 49 572 68 66 66 51 53 54 55 56 56 56 58 59 58 58 493 64 67 69 71 70 70 70 70 70 70 69 69 69 69 584 60 57 57 76 76 74 74 73 73 73 73 74 74 73 695 58 58 58 60 62 60 60 60 60 61 62 62 62 64 746 60 54 57 61 63 63 61 60 59 59 59 59 59 59 627 67 60 63 62 61 59 59 59 57 58 59 59 57 57 598 66 70 70 61 62 62 62 61 60 59 61 62 61 60 579 65 67 67 72 69 69 68 68 68 68 68 69 69 68 6110 73 61 61 66 70 69 68 68 67 68 67 67 67 68 6911 63 73 77 72 65 64 64 64 62 62 62 62 61 61 6712 63 63 62 76 76 75 75 75 75 75 73 73 73 73 61

Total 830 794 807 843 840 830 826 821 814 816 818 822 816 816 786

Aug.30 Sept.21 Oct. 19 Nov. 21 Dec. 15 Jan. 18 Feb. 21 Mar. 21 Apr. 20 May 16 Sept.

2016 2016 2016 2016 2016 2017 2017 2017 2017 2017 2017

PreK 65 65 65 67 66 66 66 66 66 66

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IV.FinanceReport-FiscalYear2017

fdm_cfs_rpt_comp_pdf/PJuly 10 2017 10:47:10 AM

Page 1 of 4Consolidated Financial Statement

Consolidated Financial StatementSources and Uses of Funds - General Fund

Minnesota Department of EducationTwo Year Period Ending June 30, 2016

Statewide #0000-00Actual % of Total Actual % of Total14-15 14-15 15-16 15-16

Sources of Funds:

Local Sources:Property Taxes $1,338,088,853 13.5% $1,441,834,342 13.9%All Other Local $415,152,399 4.2% $428,884,997 4.1%

Total Local Sources $1,753,241,251 17.6% $1,870,719,339 18.0%

State Sources:General Education Aid $6,506,774,212 65.5% $6,705,164,764 64.6%Special Education Aid $1,002,151,580 10.1% $1,038,068,362 10.0%All Other State Aid $288,120,267 2.9% $387,001,980 3.7%

Total State Sources $7,797,046,059 78.5% $8,130,235,107 78.3%

Federal Sources:Federal Sources $385,368,612 3.9% $380,870,626 3.7%

Total Sources of Funds:

$9,935,655,922 100.0% $10,381,825,071 100.0%

Uses of Funds:

Instruction:Salaries $4,311,634,396 43.7% $4,449,808,435 43.2%Benefits and Payroll Taxes $1,439,293,094 14.6% $1,574,577,049 15.3%All Other $627,039,222 6.4% $660,199,272 6.4%

Total Instruction $6,377,966,712 64.7% $6,684,584,756 64.9%

Instructional and Pupil Support Services:Salaries $466,294,624 4.7% $490,391,116 4.8%Benefits and Payroll Taxes $164,004,102 1.7% $182,195,523 1.8%All Other $138,654,135 1.4% $145,557,180 1.4%

Total Instructional and Pupil Support Services $768,952,861 7.8% $818,143,820 7.9%

School Level Administration:Salaries $292,913,596 3.0% $305,549,435 3.0%Benefits and Payroll Taxes $76,465,774 .8% $82,163,992 .8%All Other $10,701,001 .1% $11,600,566 .1%

Total School Level Administration $380,080,371 3.9% $399,313,993 3.9%

Facilities, Operations and Maintenance:Salaries $270,849,216 2.7% $284,763,837 2.8%Benefits and Payroll Taxes $103,479,997 1.0% $110,247,597 1.1%All Other $923,536,658 9.4% $945,676,089 9.2%

Total Facilities, Operations and Maintenance $1,297,865,871 13.2% $1,340,687,523 13.0%

Subtotal School Level Education Services:$8,824,865,815 89.5% $9,242,730,092 89.7%

Student Transportation:Salaries $107,838,509 1.1% $112,292,758 1.1%Benefits and Payroll Taxes $35,699,180 .4% $37,718,330 .4%All Other $424,011,882 4.3% $434,235,949 4.2%

Total Student Transportation $567,549,571 5.8% $584,247,037 5.7%

District Level Administration:Salaries $245,494,563 2.5% $250,256,851 2.4%Benefits and Payroll Taxes $92,576,497 .9% $88,520,002 .9%All Other $130,126,575 1.3% $137,629,272 1.3%

Total District Level Administration $468,197,635 4.7% $476,406,126 4.6%

Federal Sources (3.7%)

Local Sources (18.0%)

State Sources (78.3%)

Sources of General Funds

District Level Administration (4.6%)Student Transportation (5.7%)

Facilities, Operations and Maintenance (13.0%)

Instruct, Supp Serv & Sch Admin (76.7%)

Uses of General Funds byFunction/Activity

District Level Administration (4.6%)Student Transportation (5.7%)

School Level Educational Services (89.7%)

Uses of General Funds - School Levelvs District Level

All Other (22.6%)

Salaries (57.2%)

Benefits and Payroll Taxes (20.3%)

Uses of General Funds - EmployeeCompensation vs All Other

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Statewide #0000-00Actual % of Total Actual % of Total14-15 14-15 15-16 15-16

Total Uses of Funds:

$9,860,613,022 100.0% $10,303,383,255 100.0%

Additional:

Sources Over (Under) Uses $75,042,900 $78,441,816Other Financing Sources(Uses) $18,639,494 $45,700,683Other Adjustments -$3,553,173 $1,789,263Net Transfers In (Out) -$49,047,338 -$41,091,703

Net Changes in Funds $41,081,883 $84,840,059

Total Fund Balance:

Beginning of Year $1,910,771,857 $1,951,853,741

End of Year $1,951,853,741 $2,036,693,799

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Statewide #0000-00

Sources and Uses of Funds

Actual Actual14-15 15-16

General Fund

Total Sources $9,935,655,922 $10,381,825,071Total Uses $9,860,613,022 $10,303,383,255Other Financing Sources (Uses) & Net Transfers -$33,961,016 $6,398,242

Net Change in Funds $41,081,883 $84,840,059

Ending Fund Balance (See Note 1) $1,951,853,741 $2,036,693,799

Other Funds

Food ServiceTotal Sources $442,022,496 $467,605,188Total Uses $449,393,898 $464,821,335Other Financing Sources (Uses) & Net Transfers $3,777,324 $3,401,217

Net Change in Funds -$3,594,078 $6,185,070

Ending Fund Balance (See Note 1) $74,172,096 $80,357,166

Community ServiceTotal Sources $448,953,788 $484,002,696Total Uses $445,501,708 $473,903,074Other Financing Sources (Uses) & Net Transfers $6,696,036 $5,064,517



Building ConstructionTotal Sources $80,252,299 $93,383,169Total Uses $812,065,128 $1,210,753,613Other Financing Sources (Uses) & Net Transfers $1,303,587,695 $2,008,354,546



Debt ServiceTotal Sources $857,152,615 $854,116,151Total Uses $1,203,082,607 $1,235,070,803Other Financing Sources (Uses) & Net Transfers $333,082,883 $568,035,650

Net Change in Funds -$12,847,110 $187,080,998


Total

Total Sources $11,764,037,120 $12,280,932,276Total Uses $12,770,656,363 $13,687,932,080

Notes: 1. Amount Includes Reserved Fund Balances

Key Statistics

Actual Actual14-15 15-16

Number of Students (ADM-Average Daily Membership) 855,458 861,750 855,458 861,750

Per Student Sources of Funds - General Fund $11,614 $12,047 $11,614 $12,047

Per Student Uses of Funds - General Fund $8,354 $8,706Instruction and Support Services $8,354 $8,706School Level Administration $444 $463Facilities, Operations and Maintenance $1,517 $1,556Student Transportation $663 $678District Level Administration $547 $553Total Per Student Use of Funds - General Fund $11,527 $11,956

ADM Served per Licensed Instructional Staff 15.63 15.60 15.63 15.60

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Statewide #0000-00

Sources and Uses of Funds

Actual Actual

14-15 15-16

Other Financing Sources/Uses & Net Transfers $1,613,182,921 $2,591,254,172

Net Change in Funds $606,563,677 $1,184,254,368


Notes: 1. Amount Includes Reserved Fund Balances

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DebtServiceHistory

RevenueHistory

Report #46 - Revenue History and Forecast through 20172172 KENYON-WANAMINGO #2172

FY FY FY FY FY FY FY FY FY FY FY FY FY FY FY2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017

Adjusted ADM . Cap of 1.0 950 917 892 894 897 880 857 847 830 833 841 833 830 815 805

General Education Revenues - Excl. Ref. 5,585,908 5,396,037 5,253,643 5,424,128 5,687,107 5,788,009 5,775,679 5,585,149 5,553,753 5,578,583 5,778,275 5,856,078 6,150,117 6,550,898 6,587,631

Referendum + Local Optional Rev 149,277 145,441 458,601 445,367 441,980 444,148 746,487 723,982 714,679 738,213 911,419 915,063 927,523 910,396 898,977

Special Education (total) 624,663 613,616 617,916 647,801 365,118 598,409 549,753 684,146 634,818 560,476 579,556 586,540 601,282 640,179 662,104

Other Rev. (Alt Fac, Def Maint, H&S, Career Tech, Integration, Misc Levies, Telecommunications,

Literacy, Indian Education) 246,700 450,727 359,462 652,379 346,621 651,295 497,614 268,894 404,628 454,141 496,703 452,014 440,610 465,339 538,140

Total Fund 01 Revenues 6,606,548 6,605,821 6,689,622 7,169,675 6,840,826 7,481,861 7,569,533 7,262,171 7,307,878 7,331,413 7,765,953 7,809,695 8,119,532 8,188,180 8,312,969

Rev. Change from prior year -727 83,801 480,053 -328,849 641,035 87,672 -307,362 45,708 23,534 434,541 43,742 309,837 68,648 124,789

% Rev Change from prior year -0.01% 1.27% 7.18% -4.59% 9.37% 1.17% -4.06% 0.63% 0.32% 5.93% 0.56% 3.97% 0.85% 1.52%2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017

Total Fund 01 Revenues per Adj. ADM 6,952 7,204 7,498 8,016 7,630 8,501 8,835 8,576 8,806 8,801 9,231 9,372 9,783 10,047 10,327Aid 6,661 6,530 6,490 6,465 6,133 6,371 6,466 6,268 6,146 5,862 5,973 6,034 6,370 6,521 6,579

% Change Levy/Adj.ADM -1.96% -0.61% -0.39% -5.14% 3.88% 1.49% -3.07% -1.94% -4.61% 1.89% 1.02% 5.57% 2.37% 0.89%Levy 333 561 673 912 714 990 1,078 985 1,157 1,230 1,336 1,282 1,204 1,198 1,201

% Change Levy/Adj.ADM 68.32% 19.86% 35.61% -21.71% 38.59% 8.90% -8.62% 17.43% 6.34% 8.62% -4.07% -6.05% -0.49% 0.20%

REVENUE PER ADM RELATIVE TO FY 2003 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017NO INFLATION ADJ 100.0% 103.6% 107.8% 115.2% 109.7% 122.3% 127.1% 123.4% 126.8% 126.7% 132.8% 135.0% 140.8% 144.9% 149.1%

ADJUSTED WITH CPI 100.0% 101.4% 102.4% 105.5% 97.9% 105.2% 107.9% 103.7% 104.4% 101.4% 104.5% 104.6% 108.3% 110.4% 111.2%ADJUSTED WITH IPD 100.0% 99.9% 98.1% 99.4% 90.2% 95.5% 96.9% 93.3% 92.9% 90.6% 93.4% 93.8% 97.1% 98.6% 99.1%

The (CPI) Consumer Price Index is an index based on changes in the prices paid by urban consumers for a representative basket of goods and services.The (IPD) Implicit Price Deflator is an inflationary index factor deemed by some economists to be more appropriate for analyzing inflation in Govt. organizations.

The Changing % of Revenue from 2003 to 2017 for KENYON-WANAMINGO #2172 in Relation to the CPI and IPD

This report uses data posted to the MDE website http://w20.education.state.mn.us/MDEAnalytics/Data.jsp

# 1.2 for Minneapolis 9001 for Mpls and St. Paul Combined 9002 Metro districts that border Mpls and St. Paul 9003 Metro districts that don't border Mpls and St. Paul 9004 Nonmetro districts with Adj ADM < 2000 9005 Nonmetro districts with Adj ADM between 1000 and 2000 9006 Nonmetro districts with Adj ADM < 1,000 9007 All school districts combined 9008 Charter schools 9999 for the State Totals

Estimated General Fund Revenues FY 2003-FY 2017, End of Session 2015 Forecast

SchoolFinances.Com

-20%

-10%

0%

10%

20%

30%

40%

50%

60%2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017

NO INFLATION ADJ ADJUSTED WITH CPI ADJUSTED WITH IPD

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V.Budget-FiscalYear2018

Business Office & Board of Directors Finance Timeline

Jan

Review enrollment projections

Resolution directing

administration to make

recommendations for possible

staff or program reductions

Feb

x Approve final revised budget for

current fiscal year

Proposed budget calendar

Sale of Aid & Tax Anticipation

certificates (if necessary)

Mar

Referendum discussion (if necessary)

Board discussion of next year’s capital needs & planning

Apr

Proposed budget for community

service fund

Resolutions adding or

discontinuing and/or reducing

programs & positions (if

necessary)

May

May 1: Last day for staff

purchase orders to be

submitted

Proposed budgets for general,

food service, & debt service

funds

Jun

Adopt next year’s budgets for all

funds

Jul

Call for food service bids (if

necessary) Aug

Award food service bids (if

necessary)

Annual audit

Adopt resolution calling a

referendum election (if

necessary; last day to call end of

August)

Sep

Review opening day enrollment

Certify proposed property tax levy (by

September 30)

Oct

Audit review (if completed) Nov

Fall referendum (if necessary)

Publish current & prior year

budget information by

November 30

Dec

Truth in Taxation hearing

Set Tax Levy payable in the following

calendar year

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June 30, 2018 Net IncreaseGeneral Fund - 01 July 1, 2017 Revenues Expenditures Transfers Proj. Balance or DecreaseUnassigned - 422 1,205,003 8,156,089 8,390,781 - 970,311 (234,692)

12.98% 10.34%Restricted

Staff Development - 403 23,355 54,256 77,611 - (23,355)

Deferred Maintenance - 405 - - - - -

Health & Safety - 406 (158,149) - - (158,149) -

Long Term Facilities Maintenance - (331,340) 316,800 208,117 (222,657) 108,683

Operating Capital - 424 13,800 209,462 208,649 14,613 813

Area Learning Center - 434 - - - - - Learning & Development - 428 5,000 188,751 125,047 68,704 63,704

Gifted & Talented - 438 - 11,398 9,600 1,798 1,798

Basic Skills - 441 156,675 286,675 256,759 186,591 29,916

Career & Technical - 445 - 56,702 56,702 - -

Teacher Dev & Eval - 440 - - - - -

Safe Schools - 449 31,129 33,918 22,000 43,047 11,918

Medical Assistance - 472 9,444 15,000 31,935 (7,491) (16,935)

Subtotal Restricted (250,086) 1,172,962 996,420 - (73,544) 176,542

Total General Fund 954,917 9,329,051 9,387,201 - 896,767 (58,150)

Food Service Fund - 02Nonspendable

Prepaids - - - - -

Inventory 4,696 - - 4,696 -

Subtotal Nonspendable - 460 4,696 - - - 4,696 -

Restricted - 464 7,426 481,942 473,152 - 16,216 8,790

Total Food Servce 12,122 481,942 473,152 - 20,912 8,790

Community Services - 04Nonspendable

Prepaids - - - - - -

Inventory - - - - - -

Subtotal Nonspendable - 460 - - - - - -

Restricted - 464 27,102 3,060 3,060 - 27,102 -

Restricted / ReservedCommunity Ed - 431 1,275 313,623 297,857 - 17,041 15,766

ECFE - 432 18,573 41,039 54,517 - 5,095 (13,478)

Adult Basic Ed - 447 - - - - - -

School Readiness - 444 12,937 103,657 124,442 - (7,848) (20,785)

Restricted/Reserved - Subtotal 32,785 458,319 476,816 - 14,288 (18,497)

Unassigned - 463 - - - - - -

Total Community Education 59,887 461,379 479,876 - 41,390 (18,497)

Debt Service - 07Nonspendable - 460 - - - - - -

Restricted/Reserved

Bond Refundings - 425 3,746,605 - - - 3,746,605 -

QZAB Payments - 451 - - - - - -

Restricted/Reserved - Subtotal 3,746,605 - - - 3,746,605 -

Restricted - 464 22,881 1,359,813 1,351,106 - 31,588 8,707

Total Debt Service Fund 3,769,486 1,359,813 1,351,106 - 3,778,193 8,707

OPEB Irrevocable Trust - 45 - - - - - -

OPEB Debt Service - 47 - - - - - -

Total All Funds: 4,796,412 11,632,185 11,691,335 - 4,737,262 (59,150)

KENYON-WANAMINGO SCHOOLSBudget Overview

Proposed Budget Summary 2017-18

Prepared by Aimee Lake

School Management Services Page 1

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REVENUE ANALYSIS:

(1) Basic Formula and Categorical State Aid increase of 2.00%, changing per pupil aid from $6,067 to $6,188

(2) Budget built with conservative enrollment number of 798 students

(3) Support Our Students grant renewed: $16,000 matching grant for school counselor.

(4) ADSIS matching grant renewed with $87,364 approved. Original budget included 1.5 FTE. However, due to staffing adjustments, will continue with 1.0 FTE, so only approx. $60,973 of grantwill be utilized.

(5) Staff Development aid reduced from 2% to 1% reserve, as voted by the KWEA. Other 1% to be usedfor as yet to be determined all-staff benefit.

(6) Summer Ag Program state grant approved for $5,794.

(7) Title II funding approval unsure; dependent on federal legislation.

EXPENDITURE ANALYSIS:

(1) Bid out audit contract & renegotiated with current vendor, saving $1,850.

(2) Bid out transportation contract & renegotiated with current vendor for a one year contract.Total contract will increase 7% over 2016-17 costs.

(3) Negotiations with all employee groups are ongoing. Anticipated increase in contract costsof 4% or greater for total salaries & benefits for all employee groups.

(4) Due to MDE requirements, remaining negative Deferred Maintenance balance of $180,638required to be rolled into LTFM by the end of 2016-17. This deficit will be reduced & eliminated over 2-3 years.

(5) Total licensed staffing reduced by 2.34 FTE with no layoffs.

KENYON-WANAMINGO SCHOOLSPRELIMINARY GENERAL FUND BUDGET NOTES

For the Fiscal Year Ending June 30, 2018

State, 79.10%

Federal, 1.47%

Local/Taxes, 14.45%

Fees, Misc, 4.98%

2017-18 Revenue

Salaries & Benefits, 64.94%

Purchased Services, 27.92%

Supplies, 3.48% Equipment, 2.82%Dues, Misc, 0.83%

2017-18 Budget Expenditures

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OBJECT CODE

June 30, 2015

June 30, 2016

Revised Budget

Next Year Budget

Expenses YTD

Encumb YTD

Budget Remaining

OBJ SALARIES AND WAGES110 323,488 386,130 403,509 415,142 369,556 - 33,953 140 2,431,484 2,609,423 2,999,443 2,920,326 2,013,374 - 986,069 141 116,766 117,303 122,839 127,752 114,096 - 8,743 143 152,623 155,342 189,485 147,400 132,828 - 56,657 144 - - - - - - - 145 2,257 3,258 2,176 1,645 2,145 - 31 146 4,801 10,547 4,672 6,000 7,987 - (3,315) 156 30,616 49,938 38,451 36,850 38,111 - 340 161 210,604 219,143 239,427 277,399 233,155 - 6,272 162 7,695 7,191 - - - - - 170 405,847 435,597 459,840 478,232 389,572 - 70,268 174 3,598 3,875 7,214 6,755 4,788 - 2,426 185 145,312 184,187 171,916 175,603 171,379 - 537 186 182,852 174,122 189,463 196,794 179,086 - 10,377 191 - - - - - - - 195 (0) 0 (59,204) (61,573) - - (59,204)

TOTAL SALARIES AND WAGES 4,017,944 4,356,054 4,769,231 4,728,325 3,656,076 - 1,113,155

EMPLOYEE BENEFITS210 290,553 315,296 342,109 342,449 262,679 - 79,430 214 66,752 71,452 79,335 78,243 64,736 - 14,599 218 218,357 244,425 256,734 265,141 196,166 - 60,568 220 302,847 451,012 445,719 429,724 382,420 - 63,299 221 - - - - - - - 225 - - - - - - - 230 16,042 16,745 19,171 18,761 30,263 - (11,092) 235 67,191 65,652 60,392 61,778 61,018 - (626) 236 - - - - - - - 240 15,658 15,777 17,849 18,087 14,077 - 3,772 241 743 2,193 1,349 1,480 1,985 - (636) 250 69,610 97,989 96,209 89,392 76,260 - 19,949 251 2,337 8,441 2,883 2,985 2,026 - 857 270 65,886 23,531 36,000 37,440 26,270 - 9,730 280 9,061 983 11,347 11,746 2,593 - 8,754 291 61,536 28,226 28,411 33,287 28,410 - 1 295 Chargeback - - (23,785) (24,736) - - (23,785) 297 1,800 3,827 4,017 4,100 4,220 - (203) 299 - - - - - - -

TOTAL EMPLOYEE BENEFITS 1,188,372 1,345,549 1,377,740 1,369,877 1,153,124 - 224,616

Inst Sal LicencedInst Sal Non-LicensdLicensed Instructional SupportNon-Licensed SupportSubstitute TeachersSubstitues Non-Licenses

DAPE Specialists

Other Pay - Non-Certified

School Social WorkerSpecial Ed Para'sSp Ed 1/1 Para'sSecy Other Salary

Early Retirement/Sev

Other Pay - Teacher

FICA/Medicare

Early Retirement/Sev

TRAHealth Insurance

KENYON-WANAMINGO SCHOOLS EXPENDITURES BY OBJECT CODE

Exec Mgr Prof Salary

DESCRIPTION

May 31, 2017

Emp Sponser Hlth Reimb Arr

LTD Insurance

Medical ReimbursementPhysical Allowance

Workmens CompensatReemployment Ins.

Sheltered AnnutitiesEmployer Paid Meals

Life Insurance

Continuing Retiree Benefits

Principal Cell Phone ReimburseOther Benefits

Health Care Reimbursement

PERA

HSA

21

OBJECT CODE

June 30, 2015

June 30, 2016

Revised Budget

Next Year Budget

Expenses YTD

Encumb YTD

Budget Remaining


DESCRIPTION

May 31, 2017

OBJ PURCHASED SERVICES303 119 - - - - - - 305 407,508 357,832 311,253 390,989 268,288 - 42,965 307 3,666 10,674 8,500 8,300 7,723 - 777 308 - 32,499 - - - - - 311 - - - - - - - 314 - - - - - - - 316 2,328 2,387 2,490 2,500 2,478 - 12 319 - - - - - - - 320 25,807 14,406 11,020 12,000 10,213 - 807 329 9,618 6,082 6,000 6,500 5,778 - 222 330 93,071 87,671 64,479 90,681 87,292 - (22,813) 331 150,434 150,735 107,431 120,000 129,211 - (21,780) 332 66,850 41,376 20,000 30,000 40,186 - (20,186) 340 46,140 47,552 63,000 49,000 48,070 - 14,930 350 72,218 139,360 95,011 97,200 93,595 - 1,416 360 3,326 - - - - - - 361 889,964 900,023 944,827 982,351 789,653 - 155,174 363 - - - - - - - 365 - - - - - - - 366 33,500 38,441 49,934 42,500 39,021 - 10,913 367 11,469 12,830 15,870 15,500 12,676 - 3,194 368 688 193 450 150 14 - 436 369 23,186 26,798 35,302 31,800 20,108 - 15,194 370 94,323 179,619 115,528 115,050 10,185 - 105,343 380 - - - 33,450 44,720 - (44,720) 381 - - - - - - - 389 - - - - - - - 390 8,883 14,377 11,031 23,300 21,632 - (10,601) 391 35,751 31,052 28,305 30,300 23,146 - 5,159 392 - - - - 337 - (337) 393 6,829 - - - - - - 394 59,212 52,788 67,860 65,000 44,781 - 23,079 396 392,525 413,083 352,441 357,722 561,977 - (209,536) 397 96,744 103,466 89,827 118,007 - - 89,827 398 - - - - - - -

TOTAL PURCHASED SERVICES 2,534,158 2,663,244 2,400,559 2,622,300 2,261,086 - 139,473

OBJ401 172,961 198,199 176,375 152,026 150,341 - 26,034 402 - - - - - - - 430 33,686 42,764 48,687 41,800 34,987 - 13,700 433 10,437 13,382 12,832 18,390 9,705 - 3,127 440 14,524 11,087 10,100 10,800 8,598 - 1,502 441 - - - - - - - 442 - - - - - - - 450 7,572 7,752 6,183 6,650 7,340 - (1,157) 455 Resale Supplies - - - 2,000 3,726 - (3,726) 460 20,838 27,928 84,931 78,250 68,694 - 16,237 461 5,216 9,483 8,000 10,000 75 - 7,925 470 5,440 7,123 8,753 7,106 5,959 - 2,794 480 - - - - - - - 489 - - - - - - - 490 - - - - - - - 491 - - - - - - - 495 - - - - - - -

TOTAL SUPPLIES 270,673 317,717 355,861 327,022 289,423 - 66,438

Gas-Oil Not For BldgResale Supplies

Sp Ed Benefits from Other DistInterdpartmental Chargeback

Transportation Contr

Fuels

FoodCommodities

Standardized TestsLibrary Books

Fuel Adjustment

Textbooks

Non Instru Supplies

Pymnts.-Ed.purposesSalary from Other Dist

Instructional SuppliSupplies

Purchased Services

SUPPLIES

Periodicals & NewspaAudio-Visual Aids

Milk

Purchased with Donations

Consulting Fees

Serv Purch from Oth MN Joint P

Consulting Fees/FeesData Processing

Federal Subtract AYP TOC Subs

Pay to MN Sch DistrReimb To Mn DistrictPay to Out of State School Dis

Other Personal Servi

Snow Removal

Property Insurance

Communication/Phone

Repairs&Maint Serv

Travel Prof Develop

Transportation ChargebacksTravel

Administrative LunchesEntry FeesRental & LeasesAdvertisingMedicaid Reim EquipmentStaff Tuition Reimbursement

Natural Gas

Fed Tuition BillingContracted Sp Ed Substitutes

ElectricityUtility ServicesPostage & Express

Transp.-Public

22

OBJECT CODE

June 30, 2015

June 30, 2016

Revised Budget

Next Year Budget

Expenses YTD

Encumb YTD

Budget Remaining


DESCRIPTION

May 31, 2017

OBJ510 60,197 57,418 - 24,893 15,036 - (15,036) 511 - - 105,000 22,400 97,799 - 7,201 520 7,401 18,370 - 12,560 41,198 - (41,198) 522 - - 85,000 100,008 102,538 - (17,538) 530 41,997 78,754 36,361 45,491 46,907 - (10,546) 533 3,678 - - - - - - 535 - - - - - - - 545 - - 1,520 - 1,520 - 0 546 - - - - - - - 548 - - - - - - - 555 40,737 53,870 75,815 56,100 68,622 - 7,193 580 9,785 - - - - - - 581 218 - - - - - - 589 - - - - - - -

TOTAL EQUIPMENT 164,015 208,412 303,696 261,452 373,620 - (69,924)

TOTAL SUPPLIES & EQUIPMENT 434,688 526,130 659,557 588,474 663,044 - (3,487)

710 Bond, Redemption of Principal - - - - - - - 720 Bond Interests - - - - - - - 730 - - - - - - - 740 2,071 - - - - - - 790 - - - - - - -

TOTAL DEBT SERVICE 2,071 - - - - - -

OBJ OTHER EXPENDITURES820 56,876 65,829 69,363 70,725 68,864 - 499 821 - - - - - - - 822 - - - - - - - 870 - - - - - - - 875 95 95 - - 155 - (155) 895 - (22) - - 5 - (5) 896 - - - - - - - 898 16,478 22,730 - 7,500 - - - 899 Misc Expense 70 - - - - - - 910 - - - - - - -

TOTAL OTHER EXPENDITURES 73,519 88,632 69,363 78,225 69,024 - 339

GENERAL FUND TOTAL 8,250,753 8,979,610 9,276,450 9,387,201 7,802,353 - 1,474,097

Principal On Leases

Regional Service FeeRefunds

Dues/Membership

Bulding Upgrades

Oth Equip Purchased for SpEd

Pupil Trans.vehicles

Capital Leases

Site or Grounds Impr

Bldgs Impr

Site or Grounds UpgradesEQUIPMENT

Permanent Transfer T

Technology Equipment

Lease Transactions/Installment

Loan RedemptionLoan InterestOther Debt Serv.exp.

Reg Membership Dues

DEBT SERVICE

Food Service RefundsIndirect CostsTaxesScholarships

Interest On Leases

Operating Capital ChargebackInterdept Equip

Equipment Purchased

k-w adopted fiscal year 2018 budget adopted fiscal year 2018 budget ... 3 64 67 69 71 70 70 70 70 70...

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