girard usd 248 - kansas state department of education finance/budget/budget_at_a_glance/0… · 2...

Girard USD 248

• 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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2005-2006 Budget General Information USD #: 248

Introduction Girard Unified School District 248 is committed to providing an education “second to none” for all students. We take great pride in our ability to prepare students for their future, which includes instruction of vocational skills, technology skills, living skills, as well as preparation for any advanced education that our students may choose. We are also proud of the fact that we are one of the most efficiently operated school districts in the state of Kansas. It is also important that we continue to keep our mill levy as low as possible and still provide our students and staff with adequate equipment and learning environment.

Board Members Edwin L. Becker Mick McAtee Jim Mengarelli

Gayle Price Patty Shanholtzer Dale Shireman

Tony Stonerock

Key Staff

Superintendent: Gary Snawder Business Office Staff: Norma Benso, Clerk; Becky Mein, Treasurer; Jeannette Murdock, Office Assistant Curriculum & Instruction Staff: Available at the Business Office

The District’s Accomplishments and Challenges Accomplishments: We are very proud of the fact that we have a 98% graduation rate and 86% of our graduates choose to further their education by either entering additional vocational training, technological training, military, and two and four year college institutions. The students that took core curricular classes this past year averaged 21.8 on the ACT while the state average is 21.6. We have over 80% of our students taking the ACT, while the national average is 60% or less. Our high school students performed at the exemplary level on the state assessments in reading, social studies, science and math and reached the standard of excellence in all areas. Girard High School also has a very active group of students that perform various community service programs, which include Youthfriends, which allows high school students to work with reading programs at the elementary school. United Way community service projects and our seminar groups assist many organizations in our community. Challenges: We are always concerned with the potential of having a declining enrollment. We have managed to maintain steady enrollment for the past two years, but in rural Kansas, the current trend is urban flight. We are also faced with the reality that health insurance is on the constant rise, and quality health insurance is a very necessary tool in keeping and recruiting new employees. Our current teaching staff may look much different in the next five years, as we have over 24% that will be eligible for retirement. With the current teacher shortage in science, math, family and consumer science, music and several other areas, it is very necessary that we maintain a quality environment and adequate teaching salaries and benefits.

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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# 248

Summary of Total Expenditures By Function(All Funds)

% % % % %2003-2004 of 2004-2005 of inc/ 2005-2006 of inc/

Actual Tot Actual Tot dec Budget Tot dec

Instruction 5,467,946 62% 5,700,219 61% 4% 6,599,923 60% 16%

Student & Instructional Support 330,189 4% 343,990 4% 4% 391,300 4% 14%

General Administration 251,337 3% 154,279 2% -39% 159,750 1% 4%

School Administration (Building) 299,051 3% 486,772 5% 63% 512,500 5% 5%

Operations & Maintenance 965,309 11% 944,576 10% -2% 1,032,000 9% 9%

Capital Improvements 167,717 2% 243,519 3% 45% 760,000 7% 212%

Debt Services 316,311 4% 316,111 3% 0% 315,928 3% 0%

Other Costs 1,040,273 12% 1,097,605 12% 6% 1,246,500 11% 14%

Total Expenditures 8,838,133 100% 9,287,071 100% 5% 11,017,901 100% 19%

Amount per Pupil $8,417 $8,930 6% $10,620 19%

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, Declining Enrollment, 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

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

7,000,000

Instruction Student &Instructional

Support

GeneralAdministration

SchoolAdministration

(Building)

Operations &Maintenance

CapitalImprovements

Debt Services Other Costs

2003-20042004-20052005-2006

2005-2006 Summary of Total Expenditures By Function (All Funds)

Instruction60%

General Administration1%

School Administration (Building)5%

Operations & Maintenance9%

Capital Improvements7%

Debt Services3%

Other Costs11%

Student & Instructional Support4%

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

10/28/2005 2:08 PM Sumexpen.xls Page 1 of 19

USD# 248

Summary of General Expendituresby Function

% % % % %2003-2004 of 2004-2005 of inc/ 2005-2006 of inc/


Instruction 3,712,755 63% 3,850,965 65% 4% 3,654,828 63% -5%

Student & Instructional Support 298,121 5% 293,286 5% -2% 302,900 5% 3%



Operations & Maintenance 880,770 15% 655,823 11% -26% 692,000 12% 6%

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

Other Costs 483,081 8% 500,584 8% 4% 533,000 9% 6%

Total Expenditures 5,920,775 100% 5,916,974 100% 0% 5,826,728 100% -2%

Amount per Pupil $5,639 $5,689 1% $5,616 -1%

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

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

4,000,000

4,500,000


Support



(Building)


CapitalImprovements

Other Costs

2003-20042004-20052005-2006

2005-2006 Summary of General Fund Expendituresby Function

Instruction63%

Student & Instructional Support

5%


School Administration (Building)

8%


Other Costs9%

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


USD# 248

Summary of Supplemental General Fund Expendituresby Function

% % % % %2003-2004 of 2004-2005 of inc/ 2005-2006 of inc/


Instruction 264,130 100% 174,507 43% -34% 453,000 68% 160%

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% 229,343 57% 0% 212,500 32% -7%


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

Total Expenditures 264,130 100% 403,850 100% 53% 665,500 100% 65%

Amount per Pupil $252 $388 54% $641 65%

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

2005-2006 Summary of Supplemental General Fund Expendituresby Function

Instruction68%



Summary of Supplemental General Fund Expendituresby Function

050,000

100,000150,000200,000250,000300,000350,000400,000450,000500,000


Support



(Building)


CapitalImprovements

Other Costs

2003-20042004-20052005-2006


USD# 248Summary of General and Supplemental General Fund

Expenditures by Function

% % % % %2003-2004 of 2004-2005 of inc/ 2005-2006 of inc/


Instruction 3,976,885 64% 4,025,472 64% 1% 4,107,828 63% 2%

Student & Instructional Support 298,121 5% 293,286 5% -2% 302,900 5% 3%



Operations & Maintenance 880,770 14% 885,166 14% 0% 904,500 14% 2%


Other Costs 483,081 8% 500,584 8% 4% 533,000 8% 6%

Total Expenditures 6,184,905 100% 6,320,824 100% 2% 6,492,228 100% 3%

Amount per Pupil $5,890 $6,078 3% $6,258 3%

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

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

4,000,000

4,500,000


Support



(Building)


CapitalImprovements

Other Costs

2003-20042004-20052005-2006

2005-2006 Summary of General and Supplemental General Fund Expenditures by Function

Instruction63%

Student & Instructional Support

5%


School Administration (Building)

8%


Other Costs8%



USD# 248

Summary of Special Education Fundby Function

% % % % %2003-2004 of 2004-2005 of inc/ 2005-2006 of inc/


Instruction 719,376 86% 719,888 85% 0% 892,700 86% 24%

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 119,892 14% 124,850 15% 4% 150,000 14% 20%

Total Expenditures 839,268 100% 844,738 100% 1% 1,042,700 100% 23%

Amount per Pupil $799 $812 2% $1,005 24%

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

0100,000200,000300,000400,000500,000600,000700,000800,000900,000

1,000,000


Support



(Building)


CapitalImprovements

Other Costs

2003-20042004-20052005-2006

2005-2006 Summary of Special Education Fundby Function

Instruction86%

Other Costs14%



USD# 248Instruction Expenditures (1000)

% %2003-2004 2004-2005 inc/ 2005-2006 inc/

Actual Actual dec Budget dec

General 3,712,755 3,850,965 4% 3,654,828 -5%Federal Funds 279,929 266,857 -5% 245,258 -8%Supplemental General 264,130 174,507 -34% 453,000 160%At Risk (4yr Old) 34,000At Risk (K-12) 250,000Bilingual Education 0 0 0% 0 0%Capital Outlay 9,218 49,368 436% 350,000 609%Driver Education 10,340 9,974 -4% 26,100 162%Declining Enrollment 0Extraordinary 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 719,376 719,888 0% 892,700 24%Vocational Education 415,046 436,326 5% 495,000 13%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 170,293 199,037 17%Contingency Reserve 0 0 0%Text Book & Student Material 57,152 22,041 -61%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 5,467,946 5,700,219 4% 6,599,923 16%Enrollment (FTE)* 1,050.0 1,040.0 -1% 1,037.5 0%Amount per Pupil 5,208 5,481 5% 6,361 16%

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 5,467,946 5,700,219 4% 6,599,923 16%

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

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

7,000,000

2003-2004 2004-2005 2005-2006

Instruction Expenditures

0500,000

1,000,0001,500,0002,000,0002,500,0003,000,0003,500,0004,000,0004,500,000

2003-2004 2004-2005 2005-2006

General Supplemental GeneralSpecial Education


USD# 248

Student and Instructional Support Expenditures (2100 & 2200)

% %2003-2004 2004-2005 inc/ 2005-2006 inc/


General 298,121 293,286 -2% 302,900 3%Federal Funds 0 0 0% 0 0%Supplemental General 0 0 0% 0 0%At Risk (4yr Old) 0At Risk (K-12) 0Bilingual Education 0 0 0% 0 0%Capital Outlay 0 0 0% 0 0%Driver Training 0 0 0% 0 0%Declining Enrollment 0Extraordinary School Program 0 0 0% 0 0%Food Service 0 0 0% 0 0%Professional Development 32,068 37,612 17% 72,000 91%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 13,092 16,400 25%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 330,189 343,990 4% 391,300 14%Enrollment (FTE)* 1,050.0 1,040.0 -1% 1,037.5 0%Amount per Pupil 314 331 5% 377 14%

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 330,189 343,990 4% 391,300 14%Amount per Pupil $315 $334 6% $380 14%




Student and Instructional Support Expenditures

0

50,000

100,000

150,000

200,000

250,000

300,000

350,000

400,000

450,000

2003-2004 2004-2005 2005-2006


USD# 248

General Administration Expenditures (2300)

% %2003-2004 2004-2005 inc/ 2005-2006 inc/


General 246,997 149,289 -40% 154,000 3%Federal Funds 4,340 0 -100% 0 0%Supplemental General 0 0 0% 0 0%At Risk (4yr Old) 0At Risk (K-12) 0Bilingual Education 0 0 0% 0 0%Capital Outlay 0 0 0% 0 0%Driver Training 0 0 0% 0 0%Declining Enrollment 0Extraordinary 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 4,990 5,750 15%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 251,337 154,279 -39% 159,750 4%Enrollment (FTE)* 1,050.0 1,040.0 -1% 1,037.5 0%Amount per Pupil 239 148 -38% 154 4%

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 251,337 154,279 -39% 159,750 4%




General Administration Expenditures

0

50,000

100,000

150,000

200,000

250,000

300,000

2003-2004 2004-2005 2005-2006


USD# 248

School Administration Expenditures (2400)

% %2003-2004 2004-2005 inc/ 2005-2006 inc/


General 299,051 467,027 56% 490,000 5%Federal Funds 0 0 0% 0 0%Supplemental General 0 0 0% 0 0%At Risk (4yr Old) 0At Risk (K-12) 0Bilingual Education 0 0 0% 0 0%Capital Outlay 0 0 0% 0 0%Driver Training 0 0 0% 0 0%Declining Enrollment 0Extraordinary 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 19,745 22,500 14%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%


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 299,051 486,772 63% 512,500 5%




School Administration Expenditures

0

100,000

200,000

300,000

400,000

500,000

600,000

2003-2004 2004-2005 2005-2006


USD# 248

Operations and Maintenance Expenditures (2600)

% %2003-2004 2004-2005 inc/ 2005-2006 inc/


General 880,770 655,823 -26% 692,000 6%Federal Funds 0 0 0% 0 0%Supplemental General 0 229,343 0% 212,500 -7%At Risk (4yr Old) 0At Risk (K-12) 0Bilingual Education 0 0 0% 0 0%Capital Outlay 70,104 32,501 -54% 90,000 177%Driver Training 0 0 0% 0 0%Declining Enrollment 0Extraordinary School Program 0 0 0% 0 0%Food Service 14,435 12,534 -13% 20,000 60%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 14,375 17,500 22%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 965,309 944,576 -2% 1,032,000 9%Enrollment (FTE)* 1,050.0 1,040.0 -1% 1,037.5 0%Amount per Pupil 919 908 -1% 995 10%

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 965,309 944,576 -2% 1,032,000 9%




Operations and Maintenance Expenditures

0

200,000

400,000

600,000

800,000

1,000,000

1,200,000

2003-2004 2004-2005 2005-2006


USD# 248

Other Costs(2500 & 2900: Other Supplemental Services)

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

% %2003-2004 2004-2005 inc/ 2005-2006 inc/


General 483,081 500,584 4% 533,000 6%Federal Funds 0 0 0% 0 0%Supplemental General 0 0 0% 0 0%At Risk (4yr Old) 0At Risk (K-12) 0Bilingual Education 0 0 0% 0 0%Capital Outlay 0 0 0% 0 0%Driver Training 0 0 0% 0 0%Declining Enrollment 0Extraordinary School Program 0 0 0% 0 0%Food Service 437,300 457,059 5% 545,500 19%Professional Development 0 0 0% 0 0%Parent Education Program 0 0 0% 0 0%Summer School 0 0 0% 0 0%Special Education 119,892 124,850 4% 150,000 20%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 15,112 18,000 19%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 1,040,273 1,097,605 6% 1,246,500 14%Enrollment (FTE)* 1,050.0 1,040.0 -1% 1,037.5 0%Amount per Pupil 991 1,055 7% 1,201 14%

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 1,040,273 1,097,605 6% 1,246,500 14%




Other Costs

0

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

2003-2004 2004-2005 2005-2006


USD# 248

Capital Improvements Expenditures (4000)

% %2003-2004 2004-2005 inc/ 2005-2006 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) 0At Risk (K-12) 0Bilingual Education 0 0 0% 0 0%Capital Outlay 167,717 243,519 45% 760,000 212%Driver Training 0 0 0% 0 0%Declining Enrollment 0Extraordinary 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%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%






Capital Improvements (4000)

0

100,000

200,000

300,000

400,000

500,000

600,000

700,000

800,000

2003-2004 2004-2005 2005-2006


USD# 248

Debt Services Expenditures (5100)

% %2003-2004 2004-2005 inc/ 2005-2006 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) 0At Risk (K-12) 0Bilingual Education 0 0 0% 0 0%Capital Outlay 0 0 0% 0 0%Driver Training 0 0 0% 0 0%Declining Enrollment 0Extraordinary 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%Contingency Reserve 0 0 0%Text Book & Student Material 0 0 0%Bond & Interest #1 316,311 316,111 0% 315,928 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%






Debt Services (5100)

0

50,000

100,000

150,000

200,000

250,000

300,000

350,000

2003-2004 2004-2005 2005-2006


USD# 248

Transfers (5200)

% %2003-2004 2004-2005 inc/ 2005-2006 inc/


General 671,125 648,047 -3% 606,818 -6%Federal Funds 0 0 0% 0 0%Supplemental General 925,870 876,150 -5% 764,500 -13%At Risk (4yr Old) 0At Risk (K-12) 0Bilingual Education 0 0 0% 0 0%Capital Outlay 0Driver Training 0 0 0% 0 0%Declining Enrollment 0Extraordinary 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%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 1,596,995 1,524,197 -5% 1,371,318 -10%Enrollment (FTE)* 1,050.0 1,040.0 -1% 1,037.5 0%Amount per Pupil 1,521 1,466 -4% 1,322 -10%

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 1,596,995 1,524,197 -5% 1,371,318 -10%




Transfers (5200)

0

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

1,600,000

1,800,000

2003-2004 2004-2005 2005-2006


USD# 248Miscellaneous Information

Unencumbered Cash Balance by Fund

July 1, 2003 July 1, 2004 July 1, 2005General 0 0 0Federal Funds 0 0 0Supplemental General 42,278 18,875 33,736At Risk (4yr Old) 0At Risk (K-12) 0Bilingual Education 0 0 0Capital Outlay 1,036,808 1,185,363 1,277,302Driver Training 29,878 29,900 29,960Declining Enrollment 0Extraordinary School Program 0 0 0Food Service 147,015 163,718 148,365Professional Development 88,285 87,307 87,695Parent Education Program 0 0 0Summer School 0 0 0Special Education 657,328 682,806 683,449Vocational 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 254,417 254,417Text Book & Student Material 114,146 92,147Bond & Interest 1 429,669 459,583 437,457Bond & Interest 2 0 0 0No Fund Warrant 0 0 0Special Assessment 0 0 0Temporary Note 0 0 0

SUBTOTAL 2,799,824 2,974,116 2,697,964Enrollment (FTE)* 1,050.0 1,040.0 1,037.5Amount per Pupil 2,666 2,860 2,600

Adult Education 0 0 0Adult Supplemental Education 0 0 0Area Vocational School 0 0 0Tuition Reimbursement 0 0 0Special Education Coop 0 0 0TOTAL 2,799,824 2,974,116 2,697,964




Unencumbered Cash Balances by Fund

0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

2003 2004 2005


USD# 248

Reserve FundsUnencumbered Cash Balance

July 1, 2003 July 1, 2004Special 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

2003 2004


USD# 248Other Information

2001-2002 2002-2003 % 2003-2004 % 2004-2005 % 2005-2006 %Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/

dec dec dec dec

Enrollment (FTE)* 1,040.0 1,053.5 1% 1,047.0 -1% 1,030.5 -2% 1,030.5 0%

Enrollment (FTE)** 1,040.0 1,053.5 1% 1,050.0 0% 1,040.0 -1% 1,037.5 0%Number of Students - Free Meals 213 247 16% 257 4% 293 14% 299 2%Number of Students - Reduced Meals 96 110 15% 117 6% 70 -40% 110 57%

*FTE for state aid and budget authority purposes for general fund.

** 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

200.0

400.0

600.0

800.0

1000.0

1200.0

2001-2002 2002-2003 2003-2004 2004-2005 2005-2006

Low Income Students

0

50

100

150

200

250

300

350

2001-2002 2002-2003 2003-2004 2004-2005 2005-2006

Free MealsReduced Meals

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

1025.0

1030.0

1035.0

1040.0

1045.0

1050.0

1055.0

2001-2002 2002-2003 2003-2004 2004-2005 2005-2006


USD# 248

Miscellaneous InformationMill Rates by Fund

2003-2004 2004-2005 2005-2006Actual Actual Budget

General 20.000 20.000 20.000Supplemental General 12.114 17.061 14.063Adult Education 0.000 0.000 0.000Capital Outlay 4.000 3.996 4.000Declining Enrollment 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 4.736 3.890 4.883Bond & 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 40.850 44.947 42.946Historical 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 0.939 0.887 0.948Recreation Commission Employee Benefit 0.000 0.000 0.000TOTAL OTHER 0.939 0.887 0.948

2005-2006 Miscellaneous InformationMill Rates by Fund (Total USD)

General47%

Supplemental General33%

Capital Outlay9%

Bond & Interest 111%

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

50.000

2003-2004 2004-2005 2005-2006


USD# 248Other Information

2003-2004 2004-2005 2005-2006Actual Actual Budget

Assessed Valuation $31,865,898 $32,531,340 $33,664,930

Bonded Indebtedness $2,045,000 $1,810,000 $1,565,000

Assessed Valuation

$0

$5,000,000

$10,000,000

$15,000,000

$20,000,000

$25,000,000

$30,000,000

$35,000,000

$40,000,000

2003-2004 2004-2005 2005-2006

Bonded Indebtedness

$0

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

2003-2004 2004-2005 2005-2006


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