south brown county, usd #430 finance/budget/budget_at_a...welcome to usd #430! home of the...

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

http://svapp15586.ksde.org/k12/k12.aspx

http://www.ksde.org/Agency/FiscalandAdministrativeServices/SchoolFinance/ReportsandPublications.aspx

http://svapp15586.ksde.org/rcard/

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

9/12/2014 1:15 PM Sumexpen.xlsx Page 1 of 30

USD# 430

Summary of General Fund Expenditures

by Function

% % % % %

2012-2013 of 2013-2014 of inc/ 2014-2015 of inc/


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%


Administration & Support 21%


Transportation 5%

2014-15 Summary of General Fund Expenditures by Function

Instruction

Student Support




Transportation


Other Costs


USD# 430

Summary of Supplemental General Fund Expenditures

by Function

% % % % %

2012-2013 of 2013-2014 of inc/ 2014-2015 of inc/


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%


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






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%


Administration & Support 18% Operations &

Maintenance 51%

Transportation 13%

2014-15 Summary of Supplemental General Fund Expenditures by Function

Instruction

Student Support




Transportation


Other Costs


USD# 430

Summary of General and Supplemental General Fund

Expenditures by Function

% % % % %

2012-2013 of 2013-2014 of inc/ 2014-2015 of inc/


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%


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






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%



20%


Transportation 6%

2014-15 Summary of General and Supplemental General Fund Expenditures by Function

Instruction

Student Support




Transportation


Other Costs


USD# 430

Summary of Special Education Fund

by Function

% % % % %

2012-2013 of 2013-2014 of inc/ 2014-2015 of inc/


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%


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



Administraton& Support



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


Administraton & Support


Transportation


Other Costs


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%


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



USD# 430

Student Support Expenditures (2100)

% %

2012-2013 2013-2014 inc/ 2014-2015 inc/


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%


Capital Outlay 8,897 0 -100% 7,548 0%

Driver Training 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%






Contingency Reserve 0 0 0%

Text Book & Student Material 0 0 0%

Activity Fund 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%





TOTAL 299,473 293,726 -2% 342,488 17%

Amount per Pupil $538 $522 -3% $593 14%






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


USD# 430

Instructional Support Expenditures (2200)

% %

2012-2013 2013-2014 inc/ 2014-2015 inc/


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%



Capital Outlay 973 19,712 1926% 200,000 915%


















Text Book & Student Material 13,503 9,823 -27%







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%





TOTAL 175,724 188,221 7% 368,896 96%

Amount per Pupil $311 $334 7% $638 91%






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


USD# 430

General Administration Expenditures (2300)

% %

2012-2013 2013-2014 inc/ 2014-2015 inc/


General 265,676 268,615 1% 308,417 15%

Federal Funds 0 1,316 0% 0 -100%


At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 0 0 0% 0 0%



Capital Outlay 0 0 0% 0 0%












Special Liability Expense 0 0 0% 0 0%













SUBTOTAL 386,419 403,341 4% 440,043 9%

Enrollment (FTE)* 565.0 563.2 0% 578.0 3%






TOTAL 386,419 403,341 4% 440,043 9%






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


USD# 430

School Administration Expenditures (2400)

% %

2012-2013 2013-2014 inc/ 2014-2015 inc/


General 485,584 525,956 8% 551,989 5%

Federal Funds 0 0 0% 0 0%


At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 0 0 0% 0 0%



Capital Outlay 9,753 26,067 167% 200,000 667%












Special Liability Expense 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%





TOTAL 540,337 605,113 12% 814,367 35%






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


USD# 430

Central Services Expenditures (2500)

% %

2012-2013 2013-2014 inc/ 2014-2015 inc/


General 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%



















KPERS Spec. Ret. Contribution 0 0 0% 0 0%




Bond & Interest #1 0 0 0% 0 0%

Bond & Interest #2 0 0 0% 0 0%




SUBTOTAL 0 0 0% 0 0%

Enrollment (FTE)* 565.0 563.2 0% 578.0 3%






TOTAL 0 0 0% 0 0%






0

0

0

0

0

1

1

1

1

1

1

2012-2013 2013-2014 2014-2015

0 0 0

Central Services Expenditures


USD# 430

Operations and Maintenance Expenditures (2600)

% %

2012-2013 2013-2014 inc/ 2014-2015 inc/


General 261,193 258,709 -1% 320,567 24%



At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 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%









Vocational Education 2,627 0 -100% 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%





TOTAL 609,976 674,788 11% 800,978 19%






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


USD# 430

Transportation Expenditures (2700)

% %

2012-2013 2013-2014 inc/ 2014-2015 inc/


General 176,223 183,893 4% 216,751 18%


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%



Capital Outlay 50,197 33,988 -32% 100,000 194%










Vocational Education 6,215 9,628 55% 15,533 61%









Activity Fund 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%





TOTAL 335,919 328,449 -2% 441,887 35%






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


USD# 430

Other Support Services Expenditures (2900)

% %

2012-2013 2013-2014 inc/ 2014-2015 inc/


General 0 0 0% 0 0%



At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 0 0 0% 0 0%





























Enrollment (FTE)* 565.0 563.2 0% 578.0 3%






TOTAL 0 0 0% 0 0%






0

0

0

0

0

1

1

1

1

1

1

2012-2013 2013-2014 2014-2015

0 0 0

Other Support Services Expenditures


USD# 430

Food Services Expenditures (3100)

% %

2012-2013 2013-2014 inc/ 2014-2015 inc/


General 0 0 0% 0 0%



At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 0 0 0% 0 0%







Food Service 413,634 320,448 -23% 368,556 15%





















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%





TOTAL 426,096 334,320 -22% 386,865 16%






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


USD# 430

Community Services Operations (3300)

% % chart and graph checked

2012-2013 2013-2014 inc/ 2014-2015 inc/


General 0 0 0% 0 0%



At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 0 0 0% 0 0%





























Enrollment (FTE)* 565.0 563.2 0% 578.0 3%






TOTAL 0 0 0% 0 0%






0

0

0

0

0

1

1

1

1

1

1

2012-2013 2013-2014 2014-2015

0 0 0

Community Services Operations (3300)


USD# 430

Capital Improvements Expenditures (4000)

% %

2012-2013 2013-2014 inc/ 2014-2015 inc/


General 0 0 0% 0 0%



At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 0 0 0% 0 0%



Capital Outlay 98,887 133,032 35% 0 -100%

























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%





TOTAL 98,887 133,032 35% 0 -100%






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)


USD# 430

Debt Services Expenditures (5100)

% %

2012-2013 2013-2014 inc/ 2014-2015 inc/


General 0 0 0% 0 0%



At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 0 0 0% 0 0%























Bond and Interest #1 466,110 463,780 0% 450,000 -3%





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%





TOTAL 466,110 463,780 0% 450,000 -3%






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)


USD# 430

Transfers (5200)

% %

2012-2013 2013-2014 inc/ 2014-2015 inc/


General 1,119,518 1,093,698 -2% 755,000 -31%


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%



Capital Outlay

















Contingency Reserve 0 0 0% 0 0%

Text Book & Student Material 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%





TOTAL 2,091,222 2,004,263 -4% 1,774,243 -11%






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)


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






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


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)


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


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


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


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


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)

Intentionally left blank

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