u.s.d. 403 otis-bison finance/budget/budget...in bison and otis. the elementary school and high...

U.S.D. 403 Otis-Bison

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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.xls)

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2006-2007 Budget General Information USD #: 403

Introduction

Rush County Unified School District 403, located in eastern Rush County, a portion of far western Barton County and a very small corner of Ellis County, serves the communities of Otis, Bison, Timken, Loretto, Olmitz, and Albert. USD 403 covers 339.5 square miles and serves approximately 210 students, pre-kindergarten through 12th grade. Attendance centers are located in Bison and Otis. The elementary school and high school are located in Otis and the middle school is located in Bison. Mission Statement of USD 403: The Board of Education of USD 403, Otis-Bison, will provide a quality education for all students resulting in the students being better prepared to make responsible choices throughout life.

Board Members Mr. Bernard Juno, President Rt. 1, Box 21, Bison, KS 67520 Mr. Claude Nelson P.O. Box 168, Otis, KS 67565 Mr. Gary Yost Rt. 1, Box 154, Bison, KS 67520 Mr. Robert Wissman 1353 NW 60 Rd, Albert, KS 67511 Mrs. Connie Douglas Rt. 1, Box 73, Otis, KS 67565 Mr. Steve Pechanec P.O. Box 353, Otis, KS 67565 Mr. Lukes Thielenhaus Rt. 1, Box 139, Bison, KS 67520

Key Staff Superintendent & Middle School Principal: Jake Befort High School & Elementary School Principal: Mark Goodheart Business Office Staff: Janice Pivonka, Board Clerk Joleen Steinert, Treasurer & Bookkeeper

The District’s Accomplishments and Challenges Accomplishments: (1) USD 403 staff provide an education to prepare our students for future

opportunities and lifelong learning. (2) USD 403 enrolled in the ESSDACK Health Insurance Group in 2005-2006 and now has better coverage and affordable premiums. (3) USD 403 is committed to using available technology to enhance our curriculum and enrich the learning environment for out students, staff, and community.

Challenges: (1) USD 403, like many rural schools, faces declining enrollment.

(2) USD 403 faces a declining pool of new teachers and has difficulty finding adequate transportation staff.

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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 and Instructional Support Expenditures (2100 & 2200) 8. General Administration Expenditures (2300) 9. School Administration Expenditures (2400) 10. Operations and Maintenance Expenditures (2600) 11. Other Costs (2500 & 2900: Other Supplemental Services) (3000: Non-Instruction Services) 12. Capital Improvements (4000) 13. Debt Services (5000) 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.

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KSDE Website Information Available K-12 Statistics (Building, District or State Totals) http://www.ksde.org/k12/k12.html

• Attendance / Enrollment Reports • Staff Reports • Graduates / Dropouts Reports • Crime / Violence Reports

School Finance Reports and Publications http://www.ksde.org/leaf/reports_and_publications/reports.html

• Certified Personnel • Enrollment • Dropouts • Graduates • Salary Reports

Kansas Building Report Card http://online.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# 403

Summary of Total Expenditures By Function(All Funds)

% % % % %2004-2005 of 2005-2006 of inc/ 2006-2007 of inc/

Actual Tot Actual Tot dec Budget Tot dec

Instruction 1,388,711 50% 1,469,417 51% 6% 1,599,378 51% 9%

Student & Instructional Support 128,744 5% 143,402 5% 11% 130,996 4% -9%

General Administration 282,694 10% 203,339 7% -28% 208,008 7% 2%

School Administration (Building) 164,694 6% 174,817 6% 6% 181,823 6% 4%

Operations & Maintenance 308,021 11% 318,473 11% 3% 379,453 12% 19%

Capital Improvements 93,801 3% 46,032 2% -51% 0 0% -100%

Debt Services 0 0% 0 0% 0% 0 0% 0%

Other Costs 390,659 14% 504,269 18% 29% 657,344 21% 30%

Total Expenditures 2,757,324 100% 2,859,749 100% 4% 3,157,002 100% 10%

Amount per Pupil $12,648 $13,100 4% $13,726 5%

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 Operations & Maintenance - 2600Student & Instructional Support - 2100 & 2200 Other Costs - 2500, 2900 and 3000 and all others not included elsewhereGeneral Administration - 2300 Capital Improvements - 4000School Administration (Building) - 2400 Debt Services - 5100 Transfers - 5200

The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-12), Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Vocational Education, Professional Development, Bond & Interest #1, Bond & Interest #2, No-Fund Warrant, Special Assessment, Parent Education, School Retirement, Student Materials Revolving & Textbook Rental, Tuition Reimbursement, Gifts/Grants, KPERS Special Retirement Contribution, Contingency, Special Liability Expense, Federal Funds, Adult Education, Adult Supplemental Education, Area Vocational Education, and Special Education Coop.

Summary of Total Expenditures By Function (All Funds)

0

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

1,600,000

1,800,000

Instruction Student &Instructional

Support

GeneralAdministration

SchoolAdministration

(Building)

Operations &Maintenance

CapitalImprovements

Debt Services Other Costs

2004-20052005-20062006-2007

2006-2007 Summary of Total Expenditures By Function (All Funds)

Instruction50%Operations & Maintenance

12%

Other Costs21%

General Administration7%

Student & Instructional Support4%

School Administration (Building)6%

InstructionStudent & Instructional SupportGeneral AdministrationSchool Administration (Building)Operations & MaintenanceCapital ImprovementsDebt ServicesOther Costs

10/6/2006 3:05 PM Sumexpen.xls Page 1 of 19

USD# 403

Summary of General Expendituresby Function

% % % % %2004-2005 of 2005-2006 of inc/ 2006-2007 of inc/


Instruction 983,562 57% 947,047 56% -4% 934,058 55% -1%




Operations & Maintenance 91,325 5% 43,863 3% -52% 54,923 3% 25%

Capital Improvements 0 0% 0 0% 0% 0 0% 0%

Other Costs 180,847 10% 202,931 12% 12% 222,703 13% 10%

Total Expenditures 1,740,021 100% 1,689,202 100% -3% 1,698,101 100% 1%

Amount per Pupil $7,982 $7,738 -3% $7,383 -5%

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 Expendituresby Function

0

200,000

400,000

600,000

800,000

1,000,000

1,200,000


Support



(Building)


CapitalImprovements

Other Costs

2004-20052005-20062006-2007

2006-2007 Summary of General Fund Expendituresby Function

Instruction55%

Student & Instructional Support

7%


School Administration (Building)

10%

Operations & Maintenance3%

Other Costs13%

InstructionStudent & Instructional SupportGeneral AdministrationSchool Administration (Building)Operations & MaintenanceCapital ImprovementsOther Costs


USD# 403

Summary of Supplemental General Fund Expendituresby Function

% % % % %2004-2005 of 2005-2006 of inc/ 2006-2007 of inc/


Instruction 0 0% 0 0% 0% 0 0% 0%

Student & Instructional Support 0 0% 0 0% 0% 0 0% 0%

General Administration 0 0% 0 0% 0% 0 0% 0%

School Administration (Building) 0 0% 0 0% 0% 0 0% 0%

Operations & Maintenance 208,863 100% 266,284 100% 27% 255,319 100% -4%


Other Costs 0 0% 0 0% 0% 0 0% 0%

Total Expenditures 208,863 100% 266,284 100% 27% 255,319 100% -4%

Amount per Pupil $958 $1,220 27% $1,110 -9%

The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items.

2006-2007 Summary of Supplemental General Fund Expendituresby Function



Summary of Supplemental General Fund Expendituresby Function

0

50,000

100,000

150,000

200,000

250,000

300,000


Support



(Building)


CapitalImprovements

Other Costs

2004-20052005-20062006-2007


USD# 403Summary of General and Supplemental General Fund

Expenditures by Function

% % % % %2004-2005 of 2005-2006 of inc/ 2006-2007 of inc/


Instruction 983,562 50% 947,047 48% -4% 934,058 48% -1%




Operations & Maintenance 300,188 15% 310,147 16% 3% 310,242 16% 0%


Other Costs 180,847 9% 202,931 10% 12% 222,703 11% 10%

Total Expenditures 1,948,884 100% 1,955,486 100% 0% 1,953,420 100% 0%

Amount per Pupil $8,940 $8,958 0% $8,493 -5%

The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-13 and adds togetherthe 'General Fund' and 'Supplemental General Fund' line items.

Summary of General and Supplemental General Fund Expenditures by Function

0

200,000

400,000

600,000

800,000

1,000,000

1,200,000


Support



(Building)


CapitalImprovements

Other Costs

2004-20052005-20062006-2007

2006-2007 Summary of General and Supplemental General Fund Expenditures by Function

Instruction48%

Student & Instructional Support

6%


School Administration (Building)

9%


Other Costs11%



USD# 403

Summary of Special Education Fundby Function

% % % % %2004-2005 of 2005-2006 of inc/ 2006-2007 of inc/


Instruction 235,268 89% 266,797 88% 13% 288,045 78% 8%

Student & Instructional Support 0 0% 0 0% 0% 0 0% 0%

General Administration 0 0% 0 0% 0% 0 0% 0%

School Administration (Building) 0 0% 0 0% 0% 0 0% 0%

Operations & Maintenance 0 0% 0 0% 0% 0 0% 0%


Other Costs 30,363 11% 35,400 12% 17% 82,296 22% 132%

Total Expenditures 265,631 100% 302,197 100% 14% 370,341 100% 23%

Amount per Pupil $1,218 $1,384 14% $1,610 16%

The Summary of Special Education Fund Expenditures chart information comes from pages 6-13 and only uses the 'Special Education Fund'line items. (Total expenditures excludes Special Ed Coop Fund because it would include expenditures for all schools participating in the Coop.)

Summary of Special Education Fund Expendituresby Function

0

50,000

100,000

150,000

200,000

250,000

300,000

350,000


Support



(Building)


CapitalImprovements

Other Costs

2004-20052005-20062006-2007

2006-2007 Summary of Special Education Fundby Function

Instruction78%

Other Costs22%



USD# 403Instruction Expenditures (1000)

% %2004-2005 2005-2006 inc/ 2006-2007 inc/

Actual Actual dec Budget dec

General 983,562 947,047 -4% 934,058 -1%Federal Funds 73,858 54,627 -26% 94,728 73%Supplemental General 0 0 0% 0 0%At Risk (4yr Old) 0 0 0%At Risk (K-12) 43,421 80,000 84%Bilingual Education 0 0 0% 0 0%Capital Outlay 8,907 19,107 115% 20,000 5%Driver Education 6,285 3,824 -39% 8,163 113%Declining Enrollment 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 235,268 266,797 13% 288,045 8%Vocational Education 0 63,516 0% 114,000 79%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 46,576 50,320 8% 60,384 20%Contingency Reserve 0 0 0%Text Book & Student Material 34,255 20,758 -39%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 1,388,711 1,469,417 6% 1,599,378 9%Enrollment (FTE)* 218.0 218.3 0% 230.0 5%Amount per Pupil 6,370 6,731 6% 6,954 3%

Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0% 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 1,388,711 1,469,417 6% 1,599,378 9%

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 enrollmentand kindergarten students attending full time.

Instruction Expenditures

0

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

1,600,000

1,800,000

2004-2005 2005-2006 2006-2007

Instruction Expenditures

0

200,000

400,000

600,000

800,000

1,000,000

1,200,000

2004-2005 2005-2006 2006-2007

General Supplemental GeneralSpecial Education


USD# 403

Student and Instructional Support Expenditures (2100 & 2200)

% %2004-2005 2005-2006 inc/ 2006-2007 inc/


General 107,868 131,954 22% 116,450 -12%Federal Funds 4,728 421 -91% 200 -52%Supplemental General 0 0 0% 0 0%At Risk (4yr Old) 0 0 0%At Risk (K-12) 0 0 0%Bilingual Education 0 0 0% 0 0%Capital Outlay 0 2,519 0% 0 -100%Driver Training 549 560 2% 1,100 96%Declining Enrollment 0 0 0%Extraordinary School Program 0 0 0% 0 0%Food Service 0 0 0% 0 0%Professional Development 10,769 2,742 -75% 7,000 155%Parent Education Program 0 0 0% 0 0%Summer School 0 0 0% 0 0%Special Education 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 4,830 5,206 8% 6,246 20%Contingency Reserve 0 0 0%Text Book & Student Material 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 128,744 143,402 11% 130,996 -9%Enrollment (FTE)* 218.0 218.3 0% 230.0 5%Amount per Pupil 591 657 11% 570 -13%

Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0% 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 128,744 143,402 11% 130,996 -9%Amount per Pupil $591 $657 11% $582 -11%




Student and Instructional Support Expenditures

0

20,000

40,000

60,000

80,000

100,000

120,000

140,000

160,000

2004-2005 2005-2006 2006-2007


USD# 403

General Administration Expenditures (2300)

% %2004-2005 2005-2006 inc/ 2006-2007 inc/


General 218,945 196,398 -10% 197,514 1%Federal Funds 2,231 0 -100% 2,165 0%Supplemental General 0 0 0% 0 0%At Risk (4yr Old) 0 0 0%At Risk (K-12) 0 0 0%Bilingual Education 0 0 0% 0 0%Capital Outlay 55,111 0 -100% 0 0%Driver Training 0 0 0% 0 0%Declining Enrollment 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%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 6,407 6,941 8% 8,329 20%Contingency Reserve 0 0 0%Text Book & Student Material 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 282,694 203,339 -28% 208,008 2%Enrollment (FTE)* 218.0 218.3 0% 230.0 5%Amount per Pupil 1,297 931 -28% 904 -3%

Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0% 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 282,694 203,339 -28% 208,008 2%




General Administration Expenditures

0

50,000

100,000

150,000

200,000

250,000

300,000

2004-2005 2005-2006 2006-2007


USD# 403

School Administration Expenditures (2400)

% %2004-2005 2005-2006 inc/ 2006-2007 inc/


General 157,474 167,009 6% 172,453 3%Federal Funds 0 0 0% 0 0%Supplemental General 0 0 0% 0 0%At Risk (4yr Old) 0 0 0%At Risk (K-12) 0 0 0%Bilingual 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%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%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 7,220 7,808 8% 9,370 20%Contingency Reserve 0 0 0%Text Book & Student Material 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 164,694 174,817 6% 181,823 4%Enrollment (FTE)* 218.0 218.3 0% 230.0 5%Amount per Pupil 755 801 6% 791 -1%

Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0% 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 164,694 174,817 6% 181,823 4%




School Administration Expenditures

020,00040,00060,00080,000

100,000120,000140,000160,000180,000200,000

2004-2005 2005-2006 2006-2007


USD# 403

Operations and Maintenance Expenditures (2600)

% %2004-2005 2005-2006 inc/ 2006-2007 inc/


General 91,325 43,863 -52% 54,923 25%Federal Funds 0 0 0% 0 0%Supplemental General 208,863 266,284 27% 255,319 -4%At Risk (4yr Old) 0 0 0%At Risk (K-12) 0 0 0%Bilingual Education 0 0 0% 0 0%Capital Outlay 0 0 0% 40,000 0%Driver Training 613 518 -15% 800 54%Declining Enrollment 0 0 0%Extraordinary School Program 0 0 0% 0 0%Food Service 0 0 0% 19,041 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%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 7,220 7,808 8% 9,370 20%Contingency Reserve 0 0 0%Text Book & Student Material 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 308,021 318,473 3% 379,453 19%Enrollment (FTE)* 218.0 218.3 0% 230.0 5%Amount per Pupil 1,413 1,459 3% 1,650 13%





Operations and Maintenance Expenditures

0

50,000

100,000

150,000

200,000

250,000

300,000

350,000

400,000

2004-2005 2005-2006 2006-2007


USD# 403

Other Costs(2500 & 2900: Other Supplemental Services)

(2700: Transportation)(3000: Non-Instruction Services)

% %2004-2005 2005-2006 inc/ 2006-2007 inc/


General 180,847 202,931 12% 222,703 10%Federal Funds 0 0 0% 0 0%Supplemental General 0 0 0% 0 0%At Risk (4yr Old) 0 0 0%At Risk (K-12) 0 0 0%Bilingual Education 0 0 0% 0 0%Capital Outlay 8,001 83,759 947% 150,000 79%Driver Training 0 0 0% 0 0%Declining Enrollment 0 0 0%Extraordinary School Program 0 0 0% 0 0%Food Service 163,420 173,503 6% 191,933 11%Professional Development 0 0 0% 0 0%Parent Education Program 0 0 0% 0 0%Summer School 0 0 0% 0 0%Special Education 30,363 35,400 17% 82,296 132%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 8,028 8,676 8% 10,412 20%Contingency Reserve 0 0 0%Text Book & Student Material 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%






Other Costs

0

100,000

200,000

300,000

400,000

500,000

600,000

700,000

2004-2005 2005-2006 2006-2007


USD# 403

Capital Improvements Expenditures (4000)

% %2004-2005 2005-2006 inc/ 2006-2007 inc/


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%At Risk (K-12) 0 0 0%Bilingual Education 0 0 0% 0 0%Capital Outlay 93,801 46,032 -51% 0 -100%Driver Training 0 0 0% 0 0%Declining Enrollment 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%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%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 93,801 46,032 -51% 0 -100%Enrollment (FTE)* 218.0 218.3 0% 230.0 5%Amount per Pupil 430 211 -51% 0 -100%

Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0% 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 93,801 46,032 -51% 0 -100%




Capital Improvements (4000)

0

10,000

20,000

30,000

40,000

50,000

60,000

70,000

80,000

90,000

100,000

2004-2005 2005-2006 2006-2007


USD# 403

Debt Services Expenditures (5100)

% %2004-2005 2005-2006 inc/ 2006-2007 inc/


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%At Risk (K-12) 0 0 0%Bilingual 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%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%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%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)* 218.0 218.3 0% 230.0 5%Amount per Pupil 0 0 0% 0 0%

Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 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%




Debt Services (5100)

00000111111

2004-2005 2005-2006 2006-2007


USD# 403

Transfers (5200)

% %2004-2005 2005-2006 inc/ 2006-2007 inc/


General 220,660 336,908 53% 441,340 31%Federal Funds 0 0 0% 0 0%Supplemental General 91,894 83,716 -9% 152,681 82%At Risk (4yr Old) 0 0 0%At Risk (K-12) 0 0 0%Bilingual Education 0 0 0% 0 0%Capital OutlayDriver Training 0 0 0% 0 0%Declining Enrollment 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%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%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%






Transfers (5200)

0

100,000

200,000

300,000

400,000

500,000

600,000

700,000

2004-2005 2005-2006 2006-2007


USD# 403Miscellaneous Information

Unencumbered Cash Balance by Fund

July 1, 2004 July 1, 2005 July 1, 2006General 1 0 161Federal Funds 0 491 235Supplemental General 50,417 50,001 19,247At Risk (4yr Old) 0At Risk (K-12) 0Bilingual Education 0 0 0Capital Outlay 380,802 324,869 252,675Driver Training 11,391 8,192 6,698Declining Enrollment 0Extraordinary School Program 0 0 0Food Service 50,468 50,168 16,259Professional Development 12,230 1,561 114Parent Education Program 0 0 0Summer School 0 0 0Special Education 119,727 106,160 74,860Vocational Education 0 0 0Gifts/Grants 0 0 0Special Liability 0 0 0School Retirement 0 0 0Extraordinary Growth Facilities 0 0 0Special Reserve 0 0KPERS Spec. Ret. Contribution 0 0Contingency Reserve 85,000 85,000Text Book & Student Material 42,580 20,758Bond & Interest 1 0 0 0Bond & Interest 2 0 0 0No Fund Warrant 0 0 0Special Assessment 0 0 0Temporary Note 0 0 0

SUBTOTAL 752,616 647,200 370,249Enrollment (FTE)* 218.0 218.3 230.0Amount per Pupil 3,452 2,965 1,610

Adult Education 0 0 0Adult Supplemental Education 0 0 0Area Vocational School 0 0 0Tuition Reimbursement 0 0 0Special Education Coop 0 0 0TOTAL 752,616 647,200 370,249




Unencumbered Cash Balances by Fund

0

100,000

200,000

300,000

400,000

500,000

600,000

700,000

800,000

2004 2005 2006


USD# 403

Reserve FundsUnencumbered Cash Balance

July 1, 2004 July 1, 2005Special Reserve 0 0TOTAL OTHER 0 0Amount per Pupil $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 placedin the Self Insured Fund to pay for claims which may arise from the categories listed above.

Unencumbered Cash Balances by Fund (Reserve Funds Only)

0

0

0

0

0

1

1

1

1

1

1

2004 2005


USD# 403Other Information

2002-2003 2003-2004 % 2004-2005 % 2005-2006 % 2006-2007 %Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/

dec dec dec dec

Enrollment (FTE)* 253.5 229.5 -9% 218.0 -5% 218.3 0% 225.0 3%

Enrollment (FTE)** 253.5 220.0 -13% 218.0 -1% 218.3 0% 230.0 5%Number of Students - Free Meals 71 74 4% 55 -26% 53 -4% 60 13%Number of Students - Reduced Meals 33 27 -18% 32 19% 39 22% 60 54%

*FTE for state aid and budget authority purposes for general fund (excludes 4yr at-risk.)

** FTE includes 9/20 enrollment used for state aid purposes and adding the additional FTE for preschool programs, headstart, and all-daykindergarten. For example, preschool students attending half days on September 20th would be counted as .5 FTE. Kindergartenstudents attending full time every day would be counted as 1.0 FTE.

Enrollment (FTE)* for Budget Authority

0.0

50.0

100.0

150.0

200.0

250.0

300.0

2002-2003 2003-2004 2004-2005 2005-2006 2006-2007

Low Income Students

0

10

20

30

40

50

60

70

80

2002-2003 2003-2004 2004-2005 2005-2006 2006-2007

Free MealsReduced Meals

Enrollment (FTE)** Used for Calculating "Amount Per Pupil"

200.0

210.0

220.0

230.0

240.0

250.0

260.0

2002-2003 2003-2004 2004-2005 2005-2006 2006-2007


USD# 403

Miscellaneous InformationMill Rates by Fund

2004-2005 2005-2006 2006-2007Actual Actual Budget

General 20.000 20.000 20.000Supplemental General 16.831 15.727 19.923Adult Education 0.000 0.000 0.000Capital Outlay 0.000 0.000 0.000Declining Enrollment 0.000 0.000Special Liability 0.000 0.000 0.000School Retirement 0.000 0.000 0.000Extraordinary Growth Facilities 0.000 0.000 0.000Bond & Interest 1 0.000 0.000 0.000Bond & Interest 2 0.000 0.000 0.000No Fund Warrant 0.000 0.000 0.000Special Assessment 0.000 0.000 0.000Temporary Note 0.000 0.000 0.000TOTAL USD 36.831 35.727 39.923Historical Museum 0.000 0.000 0.000Public Library Board 0.000 0.000 0.000Public Library Brd & Emp Benf 0.000 0.000 0.000Recreation Commission 0.000 0.000 0.000Recreation Commission Employee Benefit 0.000 0.000 0.000TOTAL OTHER 0.000 0.000 0.000

2006-2007 Miscellaneous InformationMill Rates by Fund (Total USD)

General50%

Supplemental General50%

GeneralSupplemental GeneralAdult EducationCapital OutlaySpecial LiabilitySchool RetirementDeclining EnrollmentBond & Interest 1Bond & Interest 2Extraordinary Growth FacilitiesNo Fund WarrantSpecial AssessmentTemporary Note

Total USD Mill Rates

0.000

5.000

10.000

15.000

20.000

25.000

30.000

35.000

40.000

45.000

2004-2005 2005-2006 2006-2007


USD# 403Other Information

2004-2005 2005-2006 2006-2007Actual Actual Budget

Assessed Valuation $16,358,419 $18,188,640 $18,429,975

Bonded Indebtedness $0 $0 $0

Assessed Valuation

$0$2,000,000$4,000,000$6,000,000$8,000,000

$10,000,000$12,000,000$14,000,000$16,000,000$18,000,000$20,000,000

2004-2005 2005-2006 2006-2007

Bonded Indebtedness

$0

$0

$0

$0

$0

$1

$1

$1

$1

$1

$1

2004-2005 2005-2006 2006-2007


u.s.d. 403 otis-bison finance/budget/budget...in bison and otis. the elementary school and high...

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