ford county, kansas agenda · 1/9/2012 · b. approval of minutes for december 12, 2011 board...

USD 443 Board of Education Ford County, Kansas

AGENDAAGENDAAGENDA January 9, 2012

Northwest Elementary School

• Increased Student Achievement

• Comprehensive Educational Program

• Supplemental Programs & Services

• Safe and Orderly School Climate

• Alternative Education Programs & Services

• Facilities Planning & Development

• Staff Recruitment & Retention

• Professional Growth Opportunities

• Compensation & Benefits

• Parent Involvement

• Effective Communication

• Business & Community Partnerships

• Fiscal Responsibility & Accountability

• Resource Allocation & Management

• Advocacy for Public Education

COMMUNITY INVOLVEMENT

ACCOUNTABILITY

STAFF DEVELOPMENT

LEARNING ENVIRONMENT

ACADEMIC EXCELLENCE

World Class Education

Adopted by the USD 443 Board of Education – July 2008

Dodge City Public Schools - Unified School District 443

Al - Action Item

Dl - Discussion Item

10- Information Only

1.

2.

3.

(Al) 4.

(Al) 5.

(10) 6.

BOARD OF EDUCATION UNIFIED SCHOOL DISTRICT NO. 443

Ford County, Dodge City, Kansas

The Regular Meeting of theBOARD OF EDUCATION

AGENDA

January 9, 2012

7:00 PM Regular MeetingAusten Board of Education Auditorium

1000 North Second Avenue

CALL TO ORDER

PLEDGE OF ALLEGIANCE

ROLL CALL

ADOPTION OF AGENDA

APPROVALOF BILLS: Ryan Ausmus is scheduled to review the bills this month.

STUCO REPORTS:

Kolin Walker, DCMSSTUCO PresidentDamian Barron Garcia, DCHS STUCO President

(10) 7. SPECIAL PRESENTATIONS: Kansas Teacher of the Year Nominees:

• Tracee Briggs, Elementary Nominee

• Nancy Becker, Secondary Nominee

Kansas Master Teacher Nominee: Marc Woofter

(10) 8. RECOGNITION OF VISITORS: Persons may present ideas or concerns regarding USD #443 schools. Noaction will be taken by the Board at this meeting. Such items will be referred to the appropriate

administrators for future information and research and reported back to the Board at a later

meeting. Personalities and behavior of employees are not to be presented during this period but areto be reported to the employee's immediate supervisor. The president shall determine the amountof time to be spent for citizen participation.

(Al) 9. CONSENT AGENDAA. Approval of Personnel (p. 3)B. Approval of Minutes for December 12, 2011 Board meeting (pp. 4-10)C. Award Bid for Copy Paper (pp. 11-13)

10. NEW BUSINESS

A. Curriculum and Instruction

(10) 1. January 16th Inservice Activities (pp. 14-15)(10) 2. Science Curriculum Adoption (pp. 16-17)(10) 3. Student Building Assignments for 2012-2013 (p. 18)

B. Business Services - Bill Hammond

(Al) 1. 2010-2011 Annual Audit Report from Kennedy McKee, LLC (pp. 19-21)(Al) 2. Transportation Plan (pp. 22-35)(Al) 3. Central Elementary Sidewalk (p. 36)(Al) 4. Approval of Sale of Building Trades House (p. 37)

C. Human Resources - Susan Scherling(10) 1. Teacher Vacancies and Recruitment Update (p. 38)

1Agenda Page No.

D. Superintendent - Alan Cunningham(10) 1. Dodge City High School "Hero Week" -Ryan Ausmus(10) 2. Dodge City Night in Topeka - March 5, 2012(Al) 3. Appoint Board Members to Serve on Administrator Interview Teams

E. Board of Education member district responsibilities

1. Park and Recreation Advisory Board - Mario Sanchez and Brian WinterAlternates: Jay Gifford and Tamie Preston

2. Bright Beginnings/Head Start Policy Council - Ryan Ausmus3. Special Education - Tammie West & Alternate: Jill Druse4. Legislative - Jeff Hiers5. Capital Outlay - Brian Winter and Jill Druse6. Calendar Committee-Tammie West

7. Review district bills prior to February 13th Board meeting: Brian Winter

11. ANNOUNCEMENTS

Dates: January 9, 2012 - Board of Education Meeting - Austen Board Rm - 7:00 PMJanuary 23, 2012 - Board of Education Luncheon Meeting -11:45 AM - ComancheJanuary 21, 2012 - SKACD (Special Education) Board Meeting - Ensign -10:00 AMFebruary 13, 2012 - Board of Education Meeting - Austen Board Rm - 7:00 PMFebruary 27, 2012 - Board of Education Luncheon Meeting -11:45 AM - DCMS

12. ITEMS FOR FUTURE BOARD MEETINGS AND/OR ADDITIONAL INFORMATION

13. Executive Session as Authorized by Kansas Law 75-4319 for discussion personnel matters of non-elected personnel in order to protect the privacy of the individual(s) to be discussed and fornegotiations in order to protect the public interest by negotiating a fair and equitable contract.

(Al) 14. Approval of Superintendent Contract Renewal (p. 39)

15. ADJOURN

2Agenda Page No.

A. Approval of Personnel

Separations

January 9, 2012

Status Last Name First Name Location Title Assignment End Date

Classified Boswell Mindy Sunnyside Elementary Paraprofessional 12/23/2011

Classified Burroughs Kristie Soule Int Center Paraprofessional 1/5/2012

Classified Cruz Catina Sunnyside Elementary Paraprofessional 12/23/2011

Appointments

Status Last Name First Name Location Title Assignment Start Date

Classified Mares Jose Maintenance Substitute Custodian 1/13/2012

Classified King Sheralyn Linn-Northwest School Nurse 1/4/2012

Classified Alvarado Esmeralda Admin Building Receptionist 1/4/2012

Classified Webster Liza Sunnyside Elementary Paraprofessional 1/4/2012

Classified Boswell Mindy Sunnyside Elementary Part-time Custodian 1/4/2012

Transfers

Status Last Name First Name From New Assignment New Location Start Date

Classified Aleman Rosa Receptionist/Clerk Employment Specialist HR/Admin 1/3/2012

Substitutes

License Type Last Name First Name Location Assignment Licence Date Ending Date

None

Extra Duty

Status Last Name First Name Location Assignment Start End

None

Retirements

Status Last Name First Name Location Assignment Employment Retirement

Admin Springston Gregory Secondary Education Assistant Superintendent 6/30/2012

3Agenda Page No.

Minutes

Board of Education

Unified School District 443

Dodge City Public SchoolsFord County, Kansas


Dodge City, Kansas

December 12, 2011 - 7:00 PMAusten Board of Education Auditorium

1000 North Second Avenue

Dodge City, Kansas

AgendaItem No. Item Person(s) Motion or Activity

Action

Taken

1. Call to Order President Lisa Killion

2. Pledge of Allegiance President Lisa Killion

3. Roll Call President Lisa Killion All members present except Jill Druse andBrian Winter.

4. Adoption of the Agenda Moved - Tammie West

Seconded - Jeff Hiers

Adopt the agenda as presented with thefollowing additions and or deletions:

• Delete Item 7. Special Presentation• Delete Item 9 E. Approval of Wright

Neighborhood RevitalizationProgram Resolution'

Motion

passed 5-0

5. Approval of Bills Moved - Mario Sanchez

Seconded - Ryan AusmusThe Board of Education approved the billsas presented. Bills were reviewed by MarioSanchez.

Motion

passed 5-0

6. STUCO Reports Kolin Walker, DCMS STUCO President andDamian Barron Garcia, DCHS STUCOPresident provided an update on theirStudent Councils.

None -

Information

Item Only

7. Special Presentations Superintendent of Schools,Alan Cunningham

• Kaci Davignon, Wright NeighborhoodRevitalization Program

Removed

Item

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4Agenda Page No.


Dodge City, Kansas

8. Recognition of Visitors President Lisa Killion Public comments were made by PamTorgerson who requested that snow beremoved from the sidewalk by CentralElementary School and also that thesidewalk be repaired.

None

9. Consent AgendaA. Approval of PersonnelB. Approval of Minutes for

November 14, 2011 Boardmeeting

C. Approval of Board Policy IF:Textbooks, InstructionalMaterials, & Media Centers(Second Reading)

D. Approval of Schedule forBuilding LuncheonMeetings in January andFebruary 2012

E. Approval of WrightNeighborhoodRevitalization ProgramResolution'

F. Approval of ResolutionRegarding Multi-HazardMitigation Plan

Moved - Ryan AusmusSeconded - Tammie West

The Board of Education approved theConsent Agenda and the SupplementalPersonal Report as presented with thefollowing addition and or deletion:

A. Remove Item 9. E. Approval of WrightNeighborhood Revitalization ProgramResolution'

Motion

passed 5-0

10. New Business

A. Curriculum and Instruction

1. Dodge City Parks andRecreation's After

School Program - PaulLewis

Assistant Superintendentfor Elementary EducationJudy Beedles-Miller

The Board of Education received the reportregarding the after-school program that willbegin in January 2012 through apartnership among Dodge City USD 443,the Garden City YMCA, and the Parks andRecreation Department of the City ofDodge City.

None-

Information

Item Only

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5Agenda Page No.


Dodge City, Kansas

2. Grade Level

Reorganization: StudentAssignments for 2012-2013

Assistant Superintendentfor Elementary EducationJudy Beedles-Miller

The Board of Education received the

Facilities Utilization and Grade Level

Reorganization Plan-Student PlacementReport for the 2012-13 school year

None-

Information

Item Only

B. Business Services

1. Comanche ProjectUpdate

Executive Director of

Business and Operations,William Hammond

The Board of Education received the reporton renovations to the Comanche facilities.

None-

Information

Item Only

2. Approval of BidSpecifications forTransportationDepartment



Moved - Jeff Hiers

Seconded - Mario Sanchez

The Board of Education approved the busand vehicle specifications, as presented,and granted permission to solicit bids.

Motion

passed 5-0

3. Approval of Architecturaland EngineeringContract for Ross

Elementary



Moved - Ryan AusmusSeconded - Tammie West

The Board of Education approved anarchitectural and engineering contract withGLMV Architects in the amount of $15,650and reimbursable expenses not to exceed$500. The Board further authorized theClerk of the Board to sign the contract withGLMV, subject to review by Board Counseland to issue a purchase order from theCapital Outlay account.

Motion

passed 5-0

C. Superintendent1. Approval of Facility

Names for Middle

Schools

Superintendent of Schools,Alan Cunningham

Moved - Jeff Hiers


The Board of Education approved thenames for the two middle school facilities,beginning with the 2012-2013 school yearas Dodge City Middle School andComanche Middle School.

Motion

passed 5-0

2. Inclement Weather

Procedures


The Board of Education reviewed the

policy and inclement weather practicesNone-

Information


6Agenda Page No.


Dodge City, Kansas

for the Dodge City Public Schools. Item Only

3. SuperintendentEvaluation


The Board of Education reviewed the

Performance-Based SuperintendentEvaluation instrument to be used byindividual Board of Education members.

These evaluations are due to the Board

President during the executive session onJanuary 9, 2011.

None-

Information/

Discussion

Item Only.

D. Board of Education

Member District

Responsibilities

1. Parks and Recreation Advisory Board- Mario Sanchez and Brian Winter

Alternates: Jay Gifford and TamiePreston

2. Bright Beginnings /Head Start PolicyCouncil - Ryan Ausmus

3. KASB Annual Convention Report -Ryan Ausmus

4. Special Education - Tammie Westand Alternate: Jill Druse

5. Legislative - Jeff Hiers6. Capital Outlay -Brian Winter and Jill

Druse

7. Calendar Committee - Tammie West

8. Review district bills prior to January 9thBoard Meeting: Brian Winter

None-

Information

Item Only

Brian Winter entered the meeting at 8:02 PM

11. Announcements President Lisa Killion -December 20, 2011 SKACD (SpecialEducation) Board Meeting - Ensign -10:00 AM

-December 23, 2011 - Last Day of FallSemester

-January 5, 2012 - First Day of SpringSemester

None -

Information

Item Only

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7Agenda Page No.


Dodge City, Kansas

-January 9, 2012 - Board of EducationMeeting - Austen Board Room -7:00 PM

12. Items for Future Board Meetingsand/or Additional Information

No items submitted None-

Information

Item Only

13. Executive Session Moved - Jeff Hiers

Seconded - Tammie West

Following a break, the Board moved intoexecutive session at 8:25 PM for 45

minutes as authorized by Kansas Law 75-4319 for discussion of personnel matters ofnon-elected personnel in order to protectthe privacy of the individual(s) to bediscussed and for negotiations in order toprotect the public interest by negotiating afair and equitable contract and includedAlan Cunningham, Superintendent ofSchools, William Hammond, ExecutiveDirector of Business and Operations, SusanScherling, Executive Director of HumanResources and Brad Ralph, Board ofEducation Attorney.

Motion

Passed 6-0

Reconvene Open Session Returned to open session at 9:10 PM

Executive Session Moved - Tammie West


Following a break the Board moved intoexecutive session at 9:10 PM for 20

minutes as authorized by Kansas Law 75-4319 for discussion of personnel matters ofnon-elected personnel in order to protectthe privacy of the individual(s) to bediscussed and for negotiations in order toprotect the public interest by negotiating afair and equitable contract and includedAlan Cunningham, Superintendent ofSchools, William Hammond, ExecutiveDirector of Business and Operations, Susan

Motion

Passed 6-0

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8Agenda Page No.


Dodge City, Kansas

Scherling, Executive Director of HumanResources and Brad Ralph, Board ofEducation Attorney.


Executive Session Moved - Tammie West


Following a break the Board moved intoexecutive session at 9:30 PM for 30

minutes as authorized by Kansas Law 75-4319 for discussion of personnel matters ofnon-elected personnel in order to protectthe privacy of the individual(s) to bediscussed and for negotiations in order toprotect the public interest by negotiating afair and equitable contract and includedAlan Cunningham, Superintendent ofSchools, William Hammond, ExecutiveDirector of Business and Operations, SusanScherling, Executive Director of HumanResources and Brad Ralph, Board ofEducation Attorney.

Motion

Passed 6-0

William Hammond left the meeting at 9:43PM.


14. Appointment of Appeal Officer Moved - Tammie West

Seconded - Ryan AusmusThe Board of Education appointed AlanCunningham as Appeal Officer to hear astaff member complaint regarding Board ofEducation Policy KN.

Motion

Passed 6-0

15. Adjourn Meeting Moved - Tammie West


Adjourned meeting at 9:52 PM Motion

Passed 6-0

These minutes were approved by the Board of Education, Unified School District 443, Ford County, Kansas, on Monday, January 9, 2011.

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9Agenda Page No.

Lisa Killion, PresidentUSD 443 Board of Education


Dodge City, Kansas

William Hammond, Clerk of the BoardUnified School District 443


10Agenda Page No.

Board of Education

Dodge City Public Schools

Date: January 9, 2012 Subject: Award Bid for Copy Paper

Initiated By: William R. Hammond Attachments: Bid tabulation for paper bids

Reviewed By: Administrative Cabinet

BACKGROUND INFORMATION: Bid requests were sent to 11 paper vendors for 840 cases of whitecopy paper (81/2" x 11"), 40 cases of pastel yellow paper (8H" x 11"), 40 cases of pastel blue ((8/2" x11"), 40 cases pastel green (8)4" x 11"), and 40 cases of pastel buff (81/2" x 11").

CURRENT CONSIDERATIONS: On Wednesday, December 21st, bids were received from 7 vendors.Contract Paper Group (formerly known as RIS) submitted the low bid for the white paper of $25.00per case for white paper (81/2" x 11"). Contract Paper Group also submitted the low bid for thecolored paper. The color paper bid was $33.64 per case.

FINANCIAL CONSIDERATIONS: The total cost for white paper is $21,000 and the total cost for thecolored paper is $5,382.40. Copy paper costs are budgeted in the Supplemental General Fund.

STAFF RECOMMENDATION: The Board of Education is respectfully requested to award the purchaseof 840 cases of white copy paper (8/2" x 11") to Contract Paper Group. The Board of Education is alsorequested to award the purchase of 40 cases (total of 160 cases) of pastel yellow, pastel blue, pastelgreen, and pastel bluff (8/2" x 11") also be awarded to Contract Paper Group. The Board is furtherrequested to authorize the Board Clerk to issue the purchase orders.

RECOMMENDED ACTION:

EK] ApprovalI I Information' ] Discussion

BOARD ACTION:

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11Agenda Page No.

Bid Tabulation for Paper Bids

Bidder White Paper Brand $ per case Total Cost Price Good Until

XpedX 840 Cases $ 26.35 $ 22,134.00 5/23/2012

Paper 101 840 Cases $ 25.47 $ 22,394.80 1/23/2012

Quill Corporation 840 Cases $ 28.90 $ 24,276.00 2/23/2012

Unisource 840 Cases $ 25.75 $ 21,630.00 1/31/2012

Key Office 840 Cases $ 36.95 $ 31,038.00 1/23/2012

Xerox Corporation 840 Cases NO BID NO BID NO BID

Contract Paper Group (RIS) ***** 840 Cases $ 25.00 $ 21,000.00 3/23/2012

Southwest Paper 840 Cases $ 25.75 $ 21,630.00 1/31/2012

Corporate Express 840 Cases NO BID NO BID NO BID

Best Computer Supplies 840 Cases NO BID NO BID NO BID

KK 840 Cases NO BID NO BID NO BID

*Bid Awarded

12Agenda Page No.

Bidder Colored Paper $per case Total Cost Price Good Until

XpedX 40 Cases x 4 Colors $ 38.50 $ 6,160.00 5/23/2012

Paper 101 40 Cases x 4 Colors $ 34.28 $ 5,484.80 1/23/2012

Quill Corporation 40 Cases x 4 Colors $ 38.90 $ 6,224.00 2/23/2012

Unisource 40 Cases x 4 Colors $ 36.50 $ 5,840.00 1/31/2012

Key Office 40 Cases x 4 Colors $ 119.50 $ 19,120.00 1/20/2012

Xerox Corporation 40 Cases x 4 Colors NO BID NO BID NO BID

Contract Paper Group (RIS) ***** 40 Cases x 4 Colors $ 33.64 $ 5,382.40 3/23/2012

Southwest Paper 40 Cases x 4 Colors $ 40.09 $ 6,414.44 1/23/2012

Corporate Express 40 Cases x 4 Colors NO BID NO BID NO BID

Best Computer Supplies 40 Cases x 4 Colors NO BID NO BID NO BID

KK 40 Cases x 4 Colors NO BID NO BID NO BID

*Bid Awarded

13Agenda Page No.

Board of Education


Date: January 9, 2012 Subject: January 16 Inservice Activities

Initiated By: Judy Beedles-Miller Attachments: January 16, 2012 Inservice Schedule


BACKGROUND INFORMATION: Professional development opportunities are developed for educators to acquireand apply knowledge, understanding, skills, and abilities to achieve personal, professional, and organizationalgoals. Follow-up and support for staff is included to incorporate newly acquired skills into their work throughpracticing the skills, gathering information about the results, and reflecting on their efforts.

CURRENT CONSIDERATIONS: The Assistant Superintendents for Elementary and Secondary Education, incooperation with individual School Improvement Teams, Administrative Council and other constituent groups,have developed a schedule of staff development activities for January 16, 2012. These activities have beendistributed to staff throughout the school district.

FINANCIAL CONSIDERATIONS: All costs associated with the staff development activities presented in this reporthave been included in district, building, and/or program budgets.

STAFF RECOMMENDATION: The Board of Education is respectfully requested to receive the report regardingthe January 16 Inservice Activities.

RECOMMENDED ACTION:

I ] Approval1X1 Information

] Discussion

BOARD ACTION:

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14Agenda Page No.

January 16, 2012 Inservice Schedule

8:00-9:30 9:30-11:00 11:00-12:00 12:00-1:30 1:40-3:00

DCHS-ELA Staff CCS ELAOverview @ HS - WestEd Bob LUNCH ELACCS-DCHS ELAStaff @ HS

DCHS-Math Staff CCS Math Overview @ HS-WestEd Annabel Math CCS - DCHS Math Staff @ HS

DCHS-Content Areas Standards Work - DCHS Staff @ HS Standards Work - DCHS Staff & HS

Middle Schools, 2012-13- staff Middle School - Restructuring @ DCMS Middle School Restructuring @ DCMS

3-5 (Summer ELA/Math WestEd CCS Lnits Intro ELA/Math @ TLC-WestEd Liz CCS ELA Develop Units w/3-5 @ TLC - WestEd-BobParticipants)

CCS Math Develop Units w/3-5 @ TLC-WestEdAnnabel

K-2 (Summer ELA/Math WestEd Smorgasbord topics @ HS Review, assist CCS Units ELA/Math K-2 @ TLC w Liz

Participants) <> Common Core

, > Wikis

> creating teacher websites

> writingK-2 Staff Smorgasbord topics @ HS

> Ten Frames> Common Core

> Wikis

> creating teacher websites

> writing

> centers

> Ten Frames

> Math Practices

> Social Studies

> Guided Reading3-5 (non-Summer WestED '

participants)

> Math Practices

> Social Studies

> Guided Reading

K-5 Specials Common Core Intro for Smorgasbord topics @ HS Grade Level - Specials @ HS

(PE, Music) Specials @ HS • Common Core

• Wikis

• creating teacher websites

• writing

• centers

• Ten Frames

• Math Practices

• Social Studies

• Guided Reading

15Agenda Page No.

Board of Education


Date: January 9, 2012 Subject: Science Curriculum Adoption

Initiated By: Greg Springston Attachments: Proposed Curriculum Adoption Cycle


BACKGROUND INFORMATION: A curriculum materials adoption cycle has been approved by the Board ofEducation as a part of the school district's Curriculum Design Process. This cycle is the basis for annualcurriculum materials budgets.

CURRENT CONSIDERATIONS: Kansas has been selected as one of a group of states that will lead an importanteffort to improve science education for all students. In all, 20 states will lead the development of Next

Generation Science Standards (NGSS), that will clearly define and integrate the content and practices studentswill need to learn from kindergarten through high school graduation.

The current timeline is designed to complete the Science Standards by Fall of 2012. Consequently, afterconsultation with the Science Textbook Adoption Committee and the District Curriculum Council, we proposeamending the Curriculum Adoption Cycle to coincide with the Kansas State Department of Education timelines.

FINANCIAL CONSIDERATIONS: There are no financial considerations at the time.

STAFF RECOMMENDATION: The Board of Education is respectfully requested to receive the report regardingthe Science Curriculum Adoption.

RECOMMENDED ACTION:

j ] Approval[Xl Information! ] Discussion

BOARD ACTION:

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16Agenda Page No.

Curriculum Adoftion CycleUnified School District 443, Dodge City KS

CSC Approved. October 2004. suspended for 2009-2010 School Year

REASEARCH & Pilot Materials & Implement New

Curriculum Area Curriculum review Recommend Adoptions Materials

Mathematics 2003-2004 2004-2005 2005-2006

Communications (Rdc. & Lang. Arts) — — —

Grades K-6 2004-2005 2005-2006 2006-2007

Grades 7-12 2005-2006 2006-2007 2007-2008

Social Studies & Foreign Language 2006-2007 2007-2008 2008-2009

Physical Educ. and Health

>2007-2008 2008-2009 2009-2010

Fine Arts (Visual & performing) 2007-2008 2008-2009 2009-201 0

Technical Education 201 0-201 1 201 1-2012 2012-2013

Science 201 1 -201 2 2012-2013 2013-2014

Mathematics 201 2-201 3 201 3-2014 2014-2015

Communications (Rdg. a Lang. Arts)

Grades K-6 201 3-201 4 201 4-201 5 2015-2016

Grades 7-12 2014-2015 2015-2016 201 6-201 7

Science 2015-2016 2016-2017 201 7-201 8

Social Studies & Foreign language 201 6-201 7 201 7-201 8 201 8-201 9


>201 7-201 8 2018-201 9 201 9-2020

Fine Arts (Visual & performing) 2018-201 9 201 9-2020 2020-2021

Technical Education 2019-2020 2020-2021 2021-2022

Curriculum Adoption CycleProposal: postpone Science Adoption and restructure Adoption Cycle to coincide with KSDE timeline

Mathematics 2003-2004 2004-2005 2005-2006

Communications (Rdg. & Lang. Arts) — — —

Grades K-6 2004-2005 2005-2006 2006-2007

Grades 7-12 2005-2006 2006-2007 2007-2008

Social Studies & Foreign Language 2006-2007 2007-2008 2008-2009


>2007-2008 2008-2009 2009-20 W

Fine Arts (Visual & Performing) 2007-2008 2008-2009 2009-2010

Technical Education 2010-201 1 201 1-2012 2012-2013

Science 2010-201 1 201 1-2012

ELA 2012-2013 201 3-2014 2014-2015

Mathematics 2013-2014 2014-201 5 2015-2016

Science 201 4-201 5 201 5-201 6 2016-2017

Social Studies & Foreign language 2015-2016 201 6-2017 2017-2018

Physical Educ. and Health 2016-2017 2017-201 8 201 8-201 9

Fine Arts (Visual & Performing) 2016-2017 2017-201 8 201 8-201 9

Technical Education 2017-2018 201 8-201 9 201 9-2020

ELA 2018-2019 201 9-2020 2020-2021

17Agenda Page No.

Board of Education


Date: January 9, 2012 Subject: Student Building Assignments for 2012 - 2013

Initiated By: Judy Beedles-Miller Attachments: None


BACKGROUND INFORMATION: Continuation of the Facilities Utilization and Grade Level Reorganization Planincludes the need to maintain balanced enrollments between the nine K-5 elementary buildings and the two 6-8

middle schools for the 2012-13 school year.

Under the plan approved by the Board of Education, all students entering sixth grade have been assigned to a 6-8 middle school from the nine K-5 elementary schools, through the feeder schools process. Students enrolled asfifth, sixth, and seventh graders for the 2011-12 school year have been assigned to a middle school based uponthe students' fourth grade school assignment.

If a student did not attend a district K-4 elementary school but has siblings attending a district K-4 elementaryschool, he/she have been assigned based upon the sibling's school. Students new to the district, having neverattended a district K-5 elementary school, have been assigned to a middle school through a random-selectionprocess based on available classroom space in each building.

CURRENT CONSIDERATIONS: Notification letters stating student placement for the 2012-13 school year weremailed to parents/guardians on December 22, 2011.

FINANCIAL CONSIDERATIONS: There are no financial considerations associated with this information.

STAFF RECOMMENDATION: The Board of Education is respectfully requested to receive the report regarding

Student Assignments for 2012 - 2013.

RECOMMENDED ACTION:

I | Approval£><] Information

] Discussion

BOARD ACTION:

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18Agenda Page No.

Board of Education


Date: January 9, 2012 Subject: 2010-2011 Annual Audit Report fromKennedy McKee, LLC

Initiated By: William R. Hammond Attachments: November 21, 2011 Engagement

Letter and Audit Report (will be providedelectronically prior to the meeting)


BACKGROUND INFORMATION: Kansas Statute KSA 75-1122 mandates that the governing board ofevery school district contract for an annual independent audit of all tax and other funds in the schooldistrict. Additionally, there are requirements for the audit of district programs receiving federalfunds. The firm of Kennedy McKee & Company LLP, Certified Public Accountants, has audited schooldistrict funds for the FY2010-2011.

The purpose of the audit is to insure that USD 443 is operating within statutory authority andcomplying with appropriate regulations. The audit leads to an opinion and a report each year.

CURRENT CONSIDERATIONS: The firm of Kennedy McKee and Company LLP, Certified PublicAccountants, has completed their work, and will present the annual audit report to the Board ofEducation.

FINANCIAL CONSIDERATIONS: Audit expenses are included in the annual budget approved by theBoard of Education.

STAFF RECOMMENDATION: The Board of Education is respectfully requested to accept the auditreport from Kennedy McKee and Company LLP, Certified Public Accountants for the 2010-2011 schoolyear.

It is further recommended that the Board of Education renew the contract with Kennedy McKee &

Company LLP for audit services to be performed for the 2011-2012 school year and authorize theClerk of the Board to sign the engagement letter subject to review by Board Counsel.

RECOMMENDED ACTION:

[x] Approval] Information] Discussion

BOARD ACTION:

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19Agenda Page No.

Dodge City Public SchoolsBusiness Office

1000 Second Avenue ~ PO Box 460

Dodge City, KS 67801-0460

Telephone (620) 227-1621 ~ Fax (620) 227-1774

December 16, 2011

Williams, Malone & Ralph, P.A.Attorneys-at-LawP.O. Box 39

Dodge City, KS 67801

Dear Mr. Ralph:

William R. Hammond

email: hammond.william(S)usd443.org

Our auditors, Kennedy McKee & Company LLP, are conducting an audit of our financialstatements as of June 30, 2011, and for the year then ended. Please furnish to them theinformation requested below involving matters with respect to which you have been engagedand to which you have devoted substantive attention on behalf of Unified School District No.443 in the form of legal consultation or representation.

Pending or Threatened Litigation, Claims, and Assessments (excluding unasserted claimsand assessments)

Please prepare a description of all material pending or threatened litigation, claims, andassessments (excluding unasserted claims and assessments). Materiality for purposes of thisletter includes items involving amounts exceeding $10,000 individually or in the aggregate. Thedescription of each case should include:

a.

b.

the nature of the litigation;

the progress of the case to date;

how management of Unified School District No. 443 is responding or intends torespond to the litigation; e.g., to contest the case vigorously or to seek an out-of-court settlement; and

an evaluation of the likelihood of an unfavorable outcome and an estimate, if onecan be made, of the amount or range of potential loss.

Also, please identify any pending or threatened litigation, claims, and assessments with respectto which you have been engaged but as to which you have not devoted substantive attention.

20Agenda Page No.

Williams, Malone & Ralph, P.A.Page TwoDecember 16, 2011

Unasserted Claims and Assessments

We understand that, whenever, in the course of performing legal services for us with respect toa matter recognized to involve an unasserted possible claim or assessment that may call forfinancial statement disclosure, if you have formed a professional conclusion that we shoulddisclose or consider disclosure concerning such possible claim or assessment, as a matter ofprofessional responsibility to us, you will so advise us and will consult with us concerning thequestion of such disclosure and the applicable requirements of Statement of FinancialAccounting Standards No. 5 (excerpts of which can be found in the ABA's Auditor's LetterHandbook). Please specifically confirm to our auditors that our understanding is correct.

We have represented to our auditors that there are no unasserted possible claims or assessmentsthat you have advised us are probable of assertion and must be disclosed in accordance withStatement of Financial Accounting Standards No. 5.

Response

Your response should include matters that existed as of June 30, 2011, and during the periodfrom that date to the effective date of your response. Please specify the date of your response ifit is other than the date of reply.

Please specifically identify the nature of, and reasons for, any limitations on your response.

Our auditors expect to have the audit completed on December 30, 2011, and would appreciatereceiving your reply by that date with a specified effective date no earlier than December 16,2011. If anything changes within the sixty days following this effective date we will expectfurther communication from you as to those changes.

Other Matters

Please also indicate the amount we were indebted to you for services and expenses (billed andunbilled) on June 30, 2011.

Very truly yours,

//JJuum^William R. Hammond

Executive Director of Business & Operations

21Agenda Page No.

Board of Education


Date: January 9, 2012 Subject: Transportation Plan

Initiated By: William R. Hammond Attachments: School Boundaries


BACKGROUND INFORMATION: USD 443 provides transportation to approximately 3,000 students per day. Thedistrict has adopted boundaries from which transportation is made available.

CURRENT CONSIDERATIONS: The Board of Education has adopted a District reorganization plan with K-5elementary schools, two 6-8 middle schools and a 9-12 high school. These changes will eliminate the 5-6gradeintermediate programs.

As a result the district transportation department has reviewed current district boundaries and wouldrecommend the following:

1. Soule Elementary School's boundary will duplicate the current boundary for Northwest Elementary2. Comanche Middle School's boundary will duplicate the current boundary for Dodge City Middle School.3. All fifth graders will be transported based on their elementary school boundary.

FINANCIAL CONSIDERATIONS: There will be no financial consideration at this time. The final cost to the districtwill not be known until the number of students to be transported is determined next year.

STAFF RECOMMENDATION: The Board of Education is respectively requested to approve the transportationdepartment's plan resulting from district grade-level reorganization.

RECOMMENDED ACTION:

[X] Approval|_ ] Information| ] Discussion

BOARD ACTION:

O:\AASuptOffice\BOE\BOEAgenda\2011-12\20120109Agenda\20120109TransportationPlanDistrictReorganization.doc1/4/2012

22Agenda Page No.

12/14/2011 4:21:39 PM Dodge City Unified School District #443District Map

23Agenda Page No.

Beeson Elementary

Approximate Enrolled: 334

Transported: 178

School Boundary24

Agenda Page No.

Central Elementary


Transported: 92

School Boundary25

Agenda Page No.

Linn Elementary


Transported: 174

School Boundary

fWMJPHRff

26Agenda Page No.

Miller Elementary


Transported: 132

School Boundary27

Agenda Page No.

Ross Elementary


Transported: 265

School Boundary28

Agenda Page No.

Sunnyside Elementary


Transported: 160

School Boundary29

Agenda Page No.

Wilroads Elementary


Transported: 78

School Boundary30

Agenda Page No.

School Boundary

Northwest Elementary


Transported: 125

31Agenda Page No.

FRONTW1EW srr-

Soule Intermediate


Fifth Graders Transported: 60

Sixth Graders Transported: 52

Transported: 112

School Boundary32

Agenda Page No.

School Boundary

' F.RQNTWEW ST» " WFRQNTV1E

Comanche Intermediate


Fifth Graders Transported: 139

Sixth Graders Transported: 156

Transported: 295

. RQOSEVEL* AVE -

E W/VATTEARPB

33Agenda Page No.

School Boundary

Dodge City Middle School


Transported: 219

* Approximately Boundary is 2.5 miles

34Agenda Page No.

School Boundary

Dodge City High School

Enrolled: 1678

Transported: 721

* Boundary is 2.5 miles

35Agenda Page No.

Board of Education


Date: January 9, 2012 Subject: Central Elementary Sidewalk

Initiated By: William R. Hammond Attachments: None


BACKGROUND INFORMATION: The Board of Education has purchased three properties immediately south ofCentral Elementary School for future district needs. The sidewalks along Central Avenue are in very bad shape.Replacement of the sidewalks has been on the district's list of projects.

CURRENTCONSIDERATIONS: The maintenance and business department have reviewed city code requirementswith the city. A determination has been made that the district would best be served by continuing the samewidth of sidewalk currently in front of Central School. The district will also design the sidewalks to "save" thetrees in the parkway along Central Street. The project will be completed by district employees.

FINANCIAL CONSIDERATIONS: The cost of materials is estimated to be under $1,500 and will come from funds

budgeted for maintenance and grounds.

STAFF RECOMMENDATION: The Board of Education is respectively requested to approve the repair ofsidewalks on the district-owned property south of Central Elementary School.

RECOMMENDED ACTION:

£<] ApprovalI | Information

] Discussion

BOARD ACTION:

O:\AASuptOffice\BOE\BOEAgenda\2011-12\20120109Agenda\20120109 Central Elementary Sidewalk.doc1/4/2012

36Agenda Page No.

Board of Education


Date: January 9, 2012 Subject: Approval of Sale of Building Trades House

Initiated By: William R. Hammond Attachments: Resolution #20120109, Warranty Deed,

Residential Real Estate Contract, and Addendum

Reviewed By: Superintendent (Resolution #20120109 and final contract will beprovided prior to the meeting)

BACKGROUND INFORMATION: The DCHS Building Trades class completed the residence at 10716Overland Trail West last school year. Funds from the sale of the house are used to purchase goods andmaterials for the next class project. Linda Bjork, realtor, listed the building trades home for a price of$159,000 on June 28, 2011. The price was reduced based on market analysis to $154,900 on September8, 2011. The listing included the standard District addendum.

CURRENT CONSIDERATIONS: The district has been presented with a contract offer from Eric Speer. Theoffer has been reviewed by Board Counsel, Brad Ralph; High School Principal, Jacque Feist; and KrisMoore, Building Trades Instructor.

Based on Board Counsel's review, it is recommended that Section 9 - Special Provisions, be struck fromthe contract, and that the repairs requested be completed prior to the sale. These repairs includereplacing the trim on the north wall of the dining area and repairing the carpet seam in the living room.These repairs will be taken care of by the district prior to closing on the property.

FINANCIAL CONSIDERATIONS: The contract has been signed by Eric Speer to purchase the residence. Inaddition to signing the contractual agreement dated December 22, 2011, Mr. Speer has provided $1,000earnest money. The proceeds of the sale will be used to purchase goods and materials for the nextBuilding Trades house.

STAFF RECOMMENDATION: The Board of Education is respectfully requested to approve the sale of theproperty located at 10716 Overland Trail West to Eric Speer by approving the Resolution #20120109authorizing the Board President and the Clerk of the Board to sign the necessary documents to completethe transaction, subject to final review by Board Counsel.

RECOMMENDED ACTION:

1X1 Approval! ] Information( ] Discussion

BOARD ACTION:

O:\AASuptOffice\BOE\BOEAgenda\2011-12\20120109Agenda\20120109BuildingTradesHouse.doc1/4/2012

37Agenda Page No.

Board of Education


Date: January 9, 2012 Subject: Teacher Vacancies and Recruitment

Update

Initiated By: Susan Scherling, Executive Director ofHuman Resources

Attachments: None


BACKGROUND INFORMATION: USD 443 has already announced certified openings for the 2012-13 schoolyear, primarily due to district grade-level reorganization. In addition to electronically posting the openings,USD 443 staff will also attend several Kansas university Teacher Career Fairs to personally acquaint the poolof teacher candidates with the opportunities available with USD 443.

CURRENTCONSIDERATIONS: The electronic venues used to post positions include:USD 443 district web site: www.usd443.org

KEEB web site: www.kansasteachingjobs.com

Hire Kansas Talent Consortium

The announced Teacher Career Fairs that USD 443 will consider attending include:March 5, 2012: K-State

March 13, 2012: ACCK Teacher Interview Day - BethanyMarch 27, 2012: Ottawa UniversityApril 5, 2012: Baker UniversityApril 5, 2012: Pittsburg State UniversityApril 16, 2012: Fort Hays State University

The Executive Director of Human Resources will review this information with the Board of Education, as wellas review current certified openings.

FINANCIAL CONSIDERATIONS: There are no financial considerations for this report.

STAFF RECOMMENDATION: The Board of Education is respectfully requested to receive the updateregarding staffing for the 2012-13 school year.

RECOMMENDED ACTION:

I ] Approval[X] Informationi ] Discussion

BOARD ACTION:

O:\AASuptOffice\BOE\BOEAgenda\2011-12\20120109Agenda\20120109CurrentVacanciesandTeacherRecruitment.doc1/4/2012

38Agenda Page No.

Board of Education


Date: January 9, 2012 Subject: Superintendent Contract Renewal

Initiated By: Alan R. Cunningham Attachments: None

Reviewed By: Board of Education

BACKGROUND INFORMATION: The current contract for the Superintendent of Schools is for a term of two (2)years, through June 30, 2013. The language in the original "Superintendent's Contract of Employment" approvedon June 12, 2006 and subsequent Addendums specifically state that,

"...Unless the Superintendent is notified in writing by the Board in January..., or theSuperintendent notifies the Board in writing in February... of the intention not to renew thisemployment, the Superintendent's employment shall automatically extendfor an additional one(1) year period..."

CURRENT CONSIDERATIONS: While it meets terms of the current contract for the Superintendent of Schools toallow the contract to renew automatically for an additional year without further action by the Board, it isrecommended that this renewal become a part of the public record.

FINANCIAL CONSIDERATIONS: There are no financial considerations associated with this recommendation.

STAFF RECOMMENDATION: The Board of Education is respectfully requested to renew and extend the currentcontract for the Superintendent of Schools for one year, through June 30, 2014. Any changes in salary andbenefits will be determined at a later date in conjunction with other administrative contracts.

RECOMMENDED ACTION:

1X1 Approval| ] InformationI ] Discussion

BOARD ACTION:

O:\AASuptOffice\BOE\BOEAgenda\2011-12\201201O9Agenda\20120109SuptContractRenewal.doc1/4/2012

39Agenda Page No.

KANSAS OPEN MEETINGS LAW

(Sample Motions for Executive Session)

Mr. President, I move that we go into executive session (fill in subject) in order

to (fill in justification), and that we return to open session in this room at (fill in the

time).

SUBJECT

To discuss personnel matters of non-elected personnel To discuss matters affecting a student(s) To discuss confidential financial data or trade secrets of a business For consultation with our attorney on a matter protected by the attorney-client privilege To discuss negotiations To have preliminary discussions about the acquisition of real property Matters relating to the security of the board, the school, school buildings or facilities, or the information system of the school

JUSTIFICATION

Protect the privacy interests of the individual(s) to be discussed Protect the privacy interests of the business to be discussed Protect the interests of the business to be discussed Protect the privilege and the board’s position in (litigation, potential litigation, administrative proceedings, etc.) Protect the public interest in negotiating a fair and equitable contract Protect the public interest in obtaining the property at a fair price To ensure the security of the school, its buildings, and/or its information system is not jeopardized

Our Mission…To prepare our students to be capable, contributing participants in a changing world.

Additional Information added for Board Meeting on

Monday, January 9, 2012

(After original print on January 4, 2012.)

A. Approval of Personnel Supplemental Personnel Report for January 9, 2012

SeparationsStatus Last Name First Name Location Title Assignment End Date

Classified Kirk Mary Transportation School Bus Driver 12/19/2011

Classified Russell Christy Northwest Elementary Bus Supervisor 1/6/2012

Certified Munz Belinda DCMS Teacher English Language Arts 1/2/2012

Classified Romig Casey CIC Paraprofessional 12/23/2011

Classified Kennedy Chris CIC Paraprofessional 1/5/2012

Status Last Name First Name Location Title Assignment Start Date

Classified Rich Amanda CIC Paraprofessional 1/9/2012

Classified Mares Jose Maintenance Sub Custodian 1/13/2012

TransfersStatus Last Name First Name From New Assignment New Location Start Date

Classified Boswell Mindy SS-Paraprofessional Custodian Maintenance 12/24/2011

Classified King Sheralyn Sub Nurse School Nurse Linn-NW 1/4/2012

SubstitutesLicense Type Last Name First Name Location Assignment License Date Ending Date

Emergency Hayden Sean USD 443 Emergency Substitute 11/7/2011 6/30/2013

Extra DutyStatus Last Name First Name Location Assignment Start End

Classified Diaz Marisol CIC Breakfast Duty 1/5/2012 5/24/2012

Certified Swanson Cody DCMS Inst League Boys Basketball Coach 1/9/2012 1/31/2012

Certified Mendoza Jennifer DCHS Assist Girls Swimming Coach 2/27/2012 5/19/2012

Certified Stanley Eugenia DCMS Sub - Lunch Supervisor 12/14/2011 5/24/2012

Certified Martinez Annie DCHS Floorshow Director 10/27/2011 12/10/2011

Certified Mapel Jim DCHS Floorshow Director 10/27/2011 12/10/2011

Certified Becker Nancy DCHS Mentor for Jennifer Schmidt 1/4/2012 5/25/2012

Appointments

RESOLUTION OF THE BOARD OF EDUCATION

OF UNIFIED SCHOOL DISTRICT #443, FORD COUNTY, KANSAS AUTHORIZING SALE OF

REAL ESTATE

RESOLUTION NO. 20120109______

WHEREAS, the Board of Education of Unified School District #443, Ford County, Kansas, is the owner of certain real estate located in Ford County, Kansas, specifically described as follows:

Lot Three (3), Block Five (5), in Trails North, Dodge City, Kansas, a Subdivision in the Northwest Quarter (NW/4) of Section Twelve (12), Township Twenty-six (26) South, Range Twenty-five (25) West of the 6th P.M., Ford County, Kansas, according to the Plat recorded in Plat Book “D” at pages 106-108; commonly known as 10716 Overland Trail West, Dodge City, Kansas.

(“Premises”); and, WHEREAS, the Board has previously authorized construction of a residential structure on the Premises as part of the school district’s building trades program; and, WHEREAS, a residential structure has been constructed on the Premises by the students involved in the school district’s building trades program; and, WHEREAS, the construction of said residence has now been completed and the school district is no longer in need of the use or ownership of the Premises; and, WHEREAS, the Board has determined that it would be in the school district’s best interest to sell and convey the Premises to Eric J. Speer, a single person, for the sum of One Hundred Fifty-four Thousand Nine Hundred dollars ($154,900.00), by private contract; NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF EDUCATION OF UNIFIED SCHOOL DISTRICT #443, FORD COUNTY, KANSAS, as follows: The Board of Education of Unified School District #443, Ford County, Kansas, does hereby approve the sale of the Premises described above to Eric J. Speer in accordance with a certain real estate contract a copy of which is attached hereto, marked Exhibit A, and does further authorize and direct the President of the Board, or in her

absence, the Vice President of the Board and the Clerk of the Board of Education to execute and deliver on behalf of the Board of Education, the real estate contract, a warranty deed and all other documents necessary to complete the sale and conveyance of the above Premises to Eric J. Speer, in accordance with the provisions of the said real estate contract, and does hereby confirm and ratify any and all such actions taken by such officers of the Board to complete said sale. Adopted this day of January, 2012 by the Board of Education of Unified School District #443, Ford County, Kansas. BOARD OF EDUCATION OF UNIFIED SCHOOL DISTRICT #443 FORD COUNTY, KANSAS By: Lisa Killion, President ATTEST: William Hammond, Clerk of the Board

GENERAL WARRANTY DEED UNIFIED SCHOOL DISTRICT NO. 443, FORD COUNTY, KANSAS

Conveys and Warrants to: ERIC J. SPEER, a single person, all the following described REAL ESTATE in the County of Ford and the State of Kansas, to-wit:

Lot Three (3), Block Five (5), Trails North, Dodge City, Kansas, a Subdivision in the Northwest Quarter (NW/4) of Section Twelve (12), Township Twenty-six (26) South, Range Twenty-five (25) West of the 6th P.M., Ford County, Kansas, according to the Plat recorded in Plat Book “D” at pages 106-108; commonly known as 10716 Overland Trail East, Dodge City, Kansas.

for the sum of One Dollar and No Cents ($1.00), and other valuable consideration. EXCEPT and SUBJECT TO all existing easements, exceptions and reservations, if any.

UNIFIED SCHOOL DISTRICT NO. 443, FORD COUNTY, KANSAS

By Date Lisa Killion, President ATTEST: William Hammond, Clerk of Board

STATE OF KANSAS, COUNTY OF FORD, SS: This instrument was acknowledged before me on day of , 2012, by Lisa Killion as President and William Hammond as Clerk of the Board for Unified School District No. 443, Ford County, Kansas.

of 2

NOTARY PUBLIC My Appointment Expires:

UNIFIED SCHOOL DISTRICT NO. 443 DODGE CITY, KANSAS ____________________

FINANCIAL STATEMENTS

with INDEPENDENT AUDITOR'S REPORT

and OMB CIRCULAR A-133, SINGLE AUDIT REPORTS

YEAR ENDED JUNE 30, 2011

_______________

TABLE OF CONTENTS

Page INDEPENDENT AUDITOR'S REPORT .............................................................................. 1 SUMMARY OF CASH RECEIPTS, EXPENDITURES AND UNENCUMBERED CASH (DEFICIT) ..................................................................... 3 SUMMARY OF EXPENDITURES - ACTUAL AND BUDGET ............................................. 5 STATEMENT OF CASH RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET: General Fund ............................................................................................................... 6 Supplemental General Fund ........................................................................................ 7 Bilingual Education Fund.............................................................................................. 8 Capital Outlay Fund ..................................................................................................... 9 Driver Training Fund .................................................................................................. 10 Food Service Fund ..................................................................................................... 11 Professional Development Fund ................................................................................ 12 Special Education Fund ............................................................................................. 13 At Risk Fund ............................................................................................................... 14 Virtual Education Fund… ........................................................................................... 15 Summer School Fund ................................................................................................ 16 Vocational Education Fund ........................................................................................ 17 Parents As Teachers Fund......................................................................................... 18 KPERS Special Retirement Contribution Fund .......................................................... 19 4 Year Old At Risk Fund ............................................................................................ 20 Special Assessment Fund .......................................................................................... 21 Bond and Interest Fund .............................................................................................. 22 STATEMENT OF CASH RECEIPTS AND EXPENDITURES: Special Revenue Nonbudgeted Funds ....................................................................... 23 Special Revenue Federal Grant Funds ...................................................................... 24 Special Revenue Other Funds ................................................................................... 25 Other Funds ............................................................................................................... 26 STATEMENT OF CASH RECEIPTS, EXPENDITURES, AND UNENCUMBERED CASH (DEFICIT): District Activity Funds ................................................................................................. 27 SUMMARY OF CASH RECEIPTS AND CASH DISBURSEMENTS: Agency Funds ............................................................................................................ 28 NOTES TO FINANCIAL STATEMENTS ........................................................................... 30

TABLE OF CONTENTS (CONTINUED)

Page APPENDICES: Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ..................................................... 45 Independent Auditor’s Report on Compliance with Requirements that Could Have a Direct and Material Effect on Each Major Program and on Internal Control over Compliance in Accordance with OMB Circular A-133 ........................................ 47 Schedule of Expenditures of Federal Awards ................................................................ 49 Schedule of Findings and Questioned Costs ................................................................. 52 Summary Schedule of Prior Audit Findings ................................................................... 53

1

KKKKennedyennedyennedyennedy

MMMMccccKKKKee & ee & ee & ee & CCCCompany LLPompany LLPompany LLPompany LLP Certified Public Accountants 1100 W. Frontview P. O. Box 1477 Dodge City, Kansas 67801 Tel. (620) 227-3135 Fax (620) 227-2308

JAMES W. KENNEDY, CPA

JAMES R. SHIRLEY, CPA LU ANN WETMORE, CPA

ROBERT C. NEIDHART, CPA

INDEPENDENT AUDITOR'S REPORT Board of Education Unified School District No. 443 Dodge City, Kansas We have audited the accompanying financial statements of Unified School District No. 443, as of and for the year ended June 30, 2011, as listed in the table of contents. These financial statements are the responsibility of the District's management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States and the Kansas Municipal Audit Guide. Those standards and guidance require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. As described more fully in Note A, Unified School District No. 443 has prepared these financial statements using accounting practices prescribed or permitted by the State of Kansas, which practices differ from accounting principles generally accepted in the United States of America. The effect on the financial statements of the variances between these regulatory accounting practices and accounting principles generally accepted in the United States of America, although not reasonably determinable, is presumed to be material. In our opinion, because of the effects of the matter discussed in the preceding paragraph, the financial statements referred to above do not present fairly, in conformity with accounting principles generally accepted in the United States of America, the financial position of Unified School District No. 443 as of June 30, 2011, or the changes in its financial position for the year then ended. Further, Unified School District No. 443 has not presented a management’s discussion and analysis that accounting principles generally accepted in the United States has determined is necessary to supplement, although not required to be part of, the basic financial statements. In our opinion, the financial statements referred to above present fairly, in all material respects, the cash and unencumbered cash balances of Unified School District No. 443, as of June 30, 2011, its cash receipts and expenditures, and budgetary results for the year then ended, on the basis of accounting described in Note A.

2

In accordance with Government Auditing Standards, we have also issued our report dated January 3, 2012, on our consideration of Unified School District No. 443's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in assessing the results of our audit. Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by U.S. Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the financial statements as a whole.

Kennedy McKee & Company LLPKennedy McKee & Company LLPKennedy McKee & Company LLPKennedy McKee & Company LLP January 3, 2012

Beginning

unencumbered Prior year

cash balance canceled

(deficit) encumbrances

Governmental funds:

General funds:

General (5,748,632)$ 9,261$

Supplemental general (1,252,850) -

Special revenue funds:

Bilingual education 8,953 -

Capital outlay 4,078,259 67,927

Driver training 43,698 -

Food service 510,903 -

Professional development 162,900 -

Special education 1,021,043 -

At risk 9,018 105

Virtual education 19,659 -

Summer school 1,449,045 -

Vocational education 354,527 - Parents as teachers 6,237 16 KPERS special retirement contribution - - 4 year old at risk 18,666 - Non-budgeted special revenue funds:

Pepsi donation/agreement 24,369 -

Textbook and student materials revolving 241,064 138

Pre-K pilot program 1,194 -

Kansas early learning collaboration (21,969) -

NCCEP 14,189 -

Gifts and grants 801,503 -

Contingency reserve 4,258,657 -

SAFE 15,110 -

Green schools grant (6,992) -

Special revenue federal grant funds:

Title I - 65

Title I migrant/school improvement 43 658

Title IID ed technology 1 13

Head start (317,883) 2,082

Kansas early head start (60,178) -

Drug free schools program 71 -

Program improvement 100 -

Title III english language acquisition 178 303

Title IIA teacher quality 3 -

Kansas advance placement 5,098 29

ARRA education for homeless - -

Year ended June 30, 2011

Fund

UNIFIED SCHOOL DISTRICT NO. 443

DODGE CITY, KANSAS

SUMMARY OF CASH RECEIPTS, EXPENDITURESAND UNENCUMBERED CASH (DEFICIT)

3

Ending Add outstanding

unencumbered encumbrances

Cash cash balance and accounts Ending cash

receipts Expenditures (deficit) payable balance (deficit)

44,098,347$ 43,423,929$ (5,064,953)$ 132,618$ (4,932,335)$

15,139,370 14,127,851 (241,331) 66,248 (175,083)

3,056,687 3,056,687 8,953 51,122 60,075

5,483,190 3,267,107 6,362,269 2,064,826 8,427,095

- - 43,698 - 43,698

3,746,367 3,691,510 565,760 31,705 597,465

273,014 157,955 277,959 906 278,865

6,840,039 6,440,541 1,420,541 1,748 1,422,289

9,577,934 9,577,934 9,123 19,103 28,226

3,544 - 23,203 - 23,203

168,261 393,174 1,224,132 - 1,224,132

1,239,000 1,238,516 355,011 39 355,050 53,105 75,514 (16,156) 77 (16,079)

2,531,295 2,531,295 - - - 298,894 313,424 4,136 - 4,136

11,868 17,598 18,639 - 18,639

759,864 235,361 765,705 13,473 779,178

194,589 183,962 11,821 - 11,821

82,935 108,500 (47,534) 1,324 (46,210)

- - 14,189 - 14,189

279,239 223,145 857,597 137,607 995,204

- - 4,258,657 - 4,258,657

46,887 35,630 26,367 - 26,367

2,163 - (4,829) - (4,829)

2,252,371 2,270,372 (17,936) 1,487 (16,449)

1,311,350 1,311,351 700 49,770 50,470

15,619 15,609 24 - 24

2,159,381 2,143,348 (299,768) 18,303 (281,465)

469,272 469,992 (60,898) 179 (60,719)

5,000 5,071 - - -

72,586 72,686 - - -

249,842 256,020 (5,697) 5,153 (544)

290,058 290,061 - 9,844 9,844

13,803 18,930 - - -

174 174 - - -

Beginning

unencumbered Prior year

cash balance canceled

(deficit) encumbrances

Special revenue other funds:

District special 20,882$ -$

High school 4,551 -

Middle school 436 -

Central elementary 1,785 -

Northwest elementary 1,023 -

Sunnyside elementary 1,409 -

Wilroads Gardens elementary 149 -

Kansas Heritage Center 85,806 -

Ross elementary 180 -

District activity funds 434,627 -

Debt service funds:

Special assessment 95,702 -

Bond and interest 2,983,109 -

Certificates of participation P & I 2006 4,335 -

Certificates of participation P & I 2010 - -

Capital projects fund:

Construction 182,399 26,019

Permanent fund:

Marilyn Shipley Children Literacy 3,881 -

Total reporting entity (excluding agency funds) 9,456,258$ 106,616$

Composition of cash balance:

Checking accounts

Money market accounts

Certificates of deposit

State municipal investment pool

Trust accounts

Petty cash

Total cash

Agency funds

Total reporting entity (excluding agency funds)

4

The accompanying notes are an integral part of the financial statements.


DODGE CITY, KANSAS

SUMMARY OF CASH RECEIPTS, EXPENDITURESAND UNENCUMBERED CASH (DEFICIT) (CONTINUED)


Fund

Ending Add outstanding

unencumbered encumbrances

Cash cash balance and accounts Ending cash

receipts Expenditures (deficit) payable balance (deficit)

47,306$ 46,179$ 22,009$ -$ 22,009$

12,050 8,422 8,179 - 8,179

- 40 396 - 396

2,000 1,248 2,537 - 2,537

- 108 915 - 915

1,375 1,307 1,477 - 1,477

1,659 1,603 205 - 205

40,152 33,457 92,501 - 92,501

910 800 290 - 290

362,461 466,830 330,258 - 330,258

76,818 122,492 50,028 - 50,028

4,846,556 5,160,370 2,669,295 - 2,669,295

1,592,166 1,596,500 1 - 1

147,102 146,602 500 - 500

160 27,955 180,623 - 180,623

622 (10) 4,513 - 4,513

107,857,385$ 103,567,150$ 13,853,109$ 2,605,532$ 16,458,641$

13,167,961$

1,453,285

1,050,000

1,831,772

5,015

373

17,508,406

(1,049,765)

16,458,641$

Adjustment Total Expenditures

for qualifying budget chargeable Variance

Certified budget for to current favorable

budget credits comparison year (unfavorable)

General funds:

General 43,423,929$ -$ 43,423,929$ 43,423,929$ -$

Supplemental general 14,127,851 - 14,127,851 14,127,851 -

Special revenue funds:

Bilingual education 3,056,687 - 3,056,687 3,056,687 -

Capital outlay 9,000,000 - 9,000,000 3,267,107 5,732,893

Driver training - - - - -

Food service 3,700,000 - 3,700,000 3,691,510 8,490

Professional

development 234,917 - 234,917 157,955 76,962

Special education 6,840,039 - 6,840,039 6,440,541 399,498

At risk 9,577,934 - 9,577,934 9,577,934 -

Virtual education 100,000 - 100,000 - 100,000

Summer school 425,990 - 425,990 393,174 32,816

Vocational education 1,275,000 - 1,275,000 1,238,516 36,484

Parents as teachers 84,692 22,883 107,575 75,514 32,061

KPERS special

retirement

contribution 3,231,293 - 3,231,293 2,531,295 699,998

4 year old at risk 317,559 - 317,559 313,424 4,135

Debt service funds:

Special assessment 122,492 - 122,492 122,492 -

Bond and interest 5,160,470 - 5,160,470 5,160,370 100

Total 100,678,853$ 22,883$ 100,701,736$ 93,578,299$ 7,123,437$

The accompanying notes are an integral

part of the financial statements.


DODGE CITY, KANSAS

SUMMARY OF EXPENDITURES - ACTUAL AND BUDGET


Fund

5

Variance

favorable

2010 Actual Budget (unfavorable)

Cash receipts:

Taxes and shared revenue:

Tax in process 98,113$ 74,462$ 52,259$ 22,203$

Current tax 3,121,557 3,222,946 3,111,066 111,880

Delinquent tax 46,870 47,300 53,327 (6,027)

In lieu of tax 131,010 118,911 105,793 13,118

Federal sources:

ARRA stabilization 1,958,253 774,901 774,901 -

Education jobs fund - 1,356,850 - 1,356,850

State sources:

State aid - general 32,396,312 34,241,516 35,081,716 (840,200)

State aid - special education 3,984,123 4,244,867 4,244,867 -

Mineral production tax and other 4,907 16,594 - 16,594

Total cash receipts 41,741,145 44,098,347 43,423,929$ 674,418$

Expenditures subject to legal

maximum budget:

Instruction 10,748,537 10,568,139 10,169,068$ (399,071)$

Support services:

Student support services 52,480 51,914 84,426 32,512

Instructional support staff 339,019 351,526 317,029 (34,497)

General administration 1,057,049 1,042,619 1,170,504 127,885

School administration 189,292 169,634 192,500 22,866

Operations and maintenance 3,328,136 3,201,797 3,763,878 562,081

Student transportation services:

Supervision 150,604 137,121 1,005,979 868,858

Vehicle operating services 1,247,858 1,048,657 703,782 (344,875)

Vehicle services and

maintenance services 389,137 296,118 235,279 (60,839)

Other supplemental services 1,019,334 1,030,634 985,447 (45,187)

Architectural and engineering services 3,750 585 1,500,000 1,499,415

Repair and remodeling building 1,848,178 - - -

Operating transfers 22,213,204 25,525,185 23,296,037 (2,229,148)

Total expenditures 42,586,578 43,423,929 43,423,929$ -$

Receipts over (under) expenditures (845,433) 674,418

Unencumbered cash (deficit),

beginning of year (4,907,780) (5,748,632)

Prior year canceled encumbrances 4,581 9,261

Unencumbered cash (deficit),end of year (5,748,632)$ (5,064,953)$


Year ended June 30,

2011


DODGE CITY, KANSAS

GENERAL FUND

STATEMENT OF CASH RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET

6

Variance

favorable


Cash receipts:


Tax in process 115,569$ 103,085$ 88,506$ 14,579$

Current tax 3,829,650 4,460,775 4,175,197 285,578

Delinquent tax 61,421 67,378 65,833 1,545

Motor vehicle tax 444,479 509,711 526,313 (16,602)

Recreational vehicle tax 4,031 4,820 4,863 (43)

In lieu of tax 144,655 148,561 121,394 27,167

Federal sources:

ARRA stabilization 1,982,710 - - -

State sources:

State aid 5,887,208 9,845,040 8,868,278 976,762

Total cash receipts 12,469,723 15,139,370 13,850,384$ 1,288,986$

Expenditures subject to legal

maximum budget:

Instruction 1,535,919 1,772,193 1,917,523$ 145,330$

Support services:

Student support services 840,431 924,338 906,866 (17,472)

Instructional support staff 663,634 959,167 1,043,201 84,034

General administration 172,203 183,299 76,146 (107,153)

School administration 3,216,757 3,322,355 3,436,876 114,521

Operations and maintenance 2,617,676 3,070,392 2,913,138 (157,254)

Other supplemental services 695,218 703,835 759,749 55,914

Other acquisition and construction 3,080 - 3,080 3,080

Debt service 321,000 321,000 - (321,000)

Operating transfers 2,436,074 2,871,272 3,071,272 200,000


Receipts over (under) expenditures (32,269) 1,011,519


beginning of year (1,220,581) (1,252,850)

Unencumbered cash (deficit),end of year (1,252,850)$ (241,331)$




DODGE CITY, KANSAS

SUPPLEMENTAL GENERAL FUND


Year ended June 30,

2011

7

Variance

favorable


Cash receipts:Transfer from general fund 3,013,686$ 3,056,687$ 3,056,687$ -$

Expenditures:

Instruction 2,916,961 2,961,032 2,957,852$ (3,180)$

Support services:


Instructional support staff 1,562 1,293 1,563 270

General administration 48,687 49,370 - (49,370)


Receipts over (under) expenditures - -

Unencumbered cash, beginning of year 7,949 8,953

Prior year canceled encumbrances 1,004 -

Unencumbered cash, end of year 8,953$ 8,953$




DODGE CITY, KANSAS

BILINGUAL EDUCATION FUND


Year ended June 30,

2011

8

Variance

favorable


Cash receipts:


Tax in process 23,409$ 18,645$ 15,685$ 2,960$

Current tax 693,862 519,813 692,940 (173,127)

Delinquent tax 13,400 13,459 11,922 1,537


Recreational vehicle tax 911 943 948 (5)

In lieu of tax 26,196 17,290 23,659 (6,369)

Interest 34,904 26,518 30,000 (3,482)

Other 89,982 47,772 - 47,772

Transfer from general fund 3,172,018 4,738,870 4,300,000 438,870


Expenditures:

Instruction 76,035 2,456 60,000$ 57,544$

Support services:

Instructional support staff 902 28,385 70,000 41,615

Operations and maintenance 70,361 1,119,422 772,258 (347,164)

Transportation 519 - 85,000 85,000

Facility acquisition and construction

services:

Architectural and engineering

services 658,715 745,173 600,000 (145,173)

New building acquisition and

construction - - 2,205,304 2,205,304

Site acquisition - 3,345 - (3,345)

Site improvement 486,539 98,437 - (98,437)

Repair and remodeling building 1,408,759 1,269,889 3,250,415 1,980,526

Debt service:

Principal 355,000 - 1,845,000 1,845,000

Interest 5,325 - 112,023 112,023

Operating transfers 1,596,698 - - -

Total expenditures 4,658,853 3,267,107 9,000,000$ 5,732,893$

Receipts over (under) expenditures (503,878) 2,216,083

Unencumbered cash, beginning of year 4,570,459 4,078,259

Prior year canceled encumbrances 11,678 67,927

Unencumbered cash, end of year 4,078,259$ 6,362,269$

The accompanying notes are an integralpart of the financial statements.


DODGE CITY, KANSAS

CAPITAL OUTLAY FUND


Year ended June 30,

2011

9

Variance

favorable


Cash receipts -$ -$ -$ -$

Expenditures - - -$ -$







DODGE CITY, KANSAS

DRIVER TRAINING FUND


Year ended June 30,

2011

10

Variance

favorable


Cash receipts:

Federal aid 2,806,926$ 3,039,168$ 2,826,827$ 212,341$

State aid 38,256 40,518 33,471 7,047

Interest 507 269 - 269

Charges for services 641,253 666,412 706,793 (40,381)

Other 1,166 - - -

Transfer from

supplemental general fund - - 200,000 (200,000)

Total cash receipts 3,488,108 3,746,367 3,767,091$ (20,724)$

Expenditures:

Instruction 636 622 -$ (622)$

Operations and maintenance 42,561 42,716 305,450 262,734

Food service operation 3,275,429 3,648,172 3,394,550 (253,622)

Total expenditures 3,318,626 3,691,510 3,700,000$ 8,490$

Receipts over (under) expenditures 169,482 54,857



Year ended June 30,

2011




DODGE CITY, KANSAS

FOOD SERVICE FUND


11

Variance

favorable


Cash receipts:

Other 22,274$ 51,014$ -$ 51,014$

Transfer from general fund 194,503 222,000 222,000 -

Total cash receipts 216,777 273,014 222,000$ 51,014$

Expenditures:

Support services:

Instructional support staff 173,886 157,955 234,917$ 76,962$

Refund to state 4,523 - - -

Total expenditures 178,409 157,955 234,917$ 76,962$



Prior year canceled encumbrances 44 -





DODGE CITY, KANSAS

PROFESSIONAL DEVELOPMENT FUND


Year ended June 30,

2011

12

Variance

favorable


Cash receipts:

Transfers from:

General fund 3,984,123$ 4,618,767$ 4,618,767$ -$

Supplemental general fund 2,158,264 2,221,272 2,221,272 -

Total cash receipts 6,142,387 6,840,039 6,840,039$ -$

Expenditures:

Instruction 5,864,970 6,129,039 6,558,115$ 429,076$

Support services:


Instructional support staff - 464 - (464)


Supervision - - 197,384 197,384

Vehicle operating service 231,549 257,029 34,109 (222,920)

Vehicle services and

maintenance services 18,620 23,345 22,756 (589)


Receipts over (under) expenditures 67 399,498



Year ended June 30,

2011




DODGE CITY, KANSAS

SPECIAL EDUCATION FUND


13

Variance

favorable


Cash receipts:Transfer from general fund 9,224,390$ 9,577,934$ 9,577,934$ -$

Expenditures:

Instruction 8,449,072 8,791,778 8,785,893$ (5,885)$

Support services:



Operations and maintenance 28,492 30,545 28,492 (2,053)

Vehicle operating services 719 - 717 717




Prior year canceled encumbrances 73 105




DODGE CITY, KANSAS

AT RISK FUND


Year ended June 30,

2011


14

Variance

favorable


Cash receipts:

Transfer from general fund 51,755$ 3,544$ 51,755$ (48,211)$

Other - - 50,000 (50,000)

Total cash receipts 51,755 3,544 101,755$ (98,211)$

Expenditures:Instruction 32,096 - 100,000$ 100,000$


Unencumbered cash, beginning of year - 19,659




DODGE CITY, KANSAS

VIRTUAL EDUCATION FUND


Year ended June 30,

2011


15

Variance

favorable


Cash receipts:Fees 137,758$ 168,261$ -$ 168,261$

Expenditures:

Instruction 338,621 342,417 395,225$ 52,808$

Support services:

Student support services 7,174 6,765 7,173 408


Supervision - 464 - (464)

Vehicle operating services 23,593 43,528 - (43,528)

Other supplemental services - - 23,592 23,592


Receipts over (under) expenditures (231,630) (224,913)



Year ended June 30,

2011




DODGE CITY, KANSAS

SUMMER SCHOOL FUND


16

Variance

favorable


Cash receipts:

Transfers from:

General fund 970,972$ 1,239,000$ 1,100,000$ 139,000$

Supplemental general fund 277,810 - - -


Expenditures:

Instruction 1,114,207 1,163,792 1,198,609$ 34,817$

Support services:

School administration 25,439 26,078 25,933 (145)



Receipts over (under) expenditures 59,778 484



Year ended June 30,

2011




DODGE CITY, KANSAS

VOCATIONAL EDUCATION FUND


17

Variance

favorable


Cash receipts:

State aid 45,313$ 22,883$ -$ 22,883$

Transfer from general fund 31,359 30,222 70,000 (39,778)

Total cash receipts 76,672 53,105 70,000$ (16,895)$

Expenditures:

Instruction 27,427 14,086 -$ (14,086)$

Support services:


Instructional support staff - - 7,010 7,010

General administration - 1,279 - (1,279)

School administration 6,871 133 - (133)

Other supplemental services - - 35,000 35,000

Budget credit - - 22,883 22,883


Receipts over (under) expenditures 1,975 (22,409)


Prior year canceled encumbrances - 16

Unencumbered cash, end of year 6,237$ (16,156)$

DODGE CITY, KANSAS





PARENTS AS TEACHERS FUND

Year ended June 30,

2011

18

Variance

favorable


Cash receipts:State aid 2,809,820$ 2,531,295$ 3,231,293$ (699,998)$

Expenditures:

Instruction 1,731,973 1,545,609 2,045,661$ 500,052$

Support services:


Instructional support staff 83,452 70,876 91,797 20,921

General administration 74,741 69,104 82,215 13,111



Student transportation services 84,857 77,205 93,343 16,138


Food service operation 104,806 96,189 120,232 24,043



Unencumbered cash, beginning of year - -

Unencumbered cash, end of year -$ -$

DODGE CITY, KANSAS





KPERS SPECIAL RETIREMENT CONTRIBUTION FUND

Year ended June 30,

2011

19

Variance

favorable


Cash receipts:Transfer from general fund 314,241$ 298,894$ 298,894$ -$

Expenditures:

Instruction 250,283 277,168 235,801$ (41,367)$

Support services:










DODGE CITY, KANSAS

4 YEAR OLD AT RISK FUND


Year ended June 30,

2011

20

Variance

favorable


Cash receipts:


Tax in process 2,768$ 2,198$ 1,607$ 591$

Current tax 81,806 58,999 57,046 1,953

Delinquent tax 1,870 1,744 1,402 342

Motor vehicle tax 15,845 11,804 12,118 (314)

Recreational vehicle tax 145 111 112 (1)

In lieu of tax 3,085 1,962 2,786 (824)

Total cash receipts 105,519 76,818 75,071$ 1,747$

Expenditures:

Debt service:

Principal 113,030 117,666 117,666$ -$

Interest 9,469 4,826 4,826 -

Total expenditures 122,499 122,492 122,492$ -$







DODGE CITY, KANSAS

SPECIAL ASSESSMENT FUND


Year ended June 30,

2011

21

Variance

favorable


Cash receipts:


Tax in process 73,652$ 50,170$ 43,091$ 7,079$

Current tax 1,871,975 1,929,504 1,867,604 61,900

Delinquent tax 45,399 41,466 32,177 9,289


Recreational vehicle tax 3,172 2,840 2,871 (31)

In lieu of tax 70,621 64,092 71,644 (7,552)

State sources:

State aid 2,683,314 2,457,017 2,631,840 (174,823)

Miscellaneous 5,908 - - -

Total cash receipts 5,102,671 4,846,556 4,959,902$ (113,346)$

Expenditures:

Debt service:

Principal 3,515,000 3,665,000 3,665,000$ -$

Interest 1,645,220 1,495,370 1,495,370 -

Commission and postage - - 100 100

Total expenditures 5,160,220 5,160,370 5,160,470$ 100$







DODGE CITY, KANSAS

BOND AND INTEREST FUND


Year ended June 30,

2011

22

Textbook Kansas

Pepsi and Student Early

Donation Materials Pre-K Pilot Learning

Agreement Revolving Program Collaboration

Cash receipts:

Donations 11,868$ -$ -$ -$

Federal aid - - - -

State aid - - 194,589 -

Fees - 109,864 - -

Other grants - - - 82,935

Transfers from:

Supplemental general fund - 650,000 - -

Total cash receipts 11,868 759,864 194,589 82,935

Expenditures:

Instruction 16,253 232,447 90,115 51,131

Support services:

Student support services - - 81,221 39,684

Instructional support staff - - - -

General administration 910 - - 13,386

School administration - - 6,597 4,299


Supervision 435 - - -

Other supplemental services - 2,914 2,846 -

Food service operations - - 3,183 -

Community service

operations - - - -

Repair and remodeling building - - - -

Total expenditures 17,598 235,361 183,962 108,500

Receipts over (under) expenditures (5,730) 524,503 10,627 (25,565)


beginning of year 24,369 241,064 1,194 (21,969)

Prior year canceled encumbrances - 138 - -

Unencumbered cash (deficit)end of year 18,639$ 765,705$ 11,821$ (47,534)$

23




DODGE CITY, KANSAS

SPECIAL REVENUE NONBUDGETED FUNDS

STATEMENT OF CASH RECEIPTS AND EXPENDITURES


Green

Gifts and Contingency Schools

NCCEP Grants Reserve SAFE Grant Total

-$ 265,910$ -$ -$ -$ 277,778$

- 3,000 - - - 3,000

- 10,329 - - - 204,918

- - - 46,887 - 156,751

- - - - 2,163 85,098

- - - - - 650,000

- 279,239 - 46,887 2,163 1,377,545

- 7,595 - 35,630 - 433,171

- - - - - 120,905

- 3,000 - - - 3,000

- - - - - 14,296

- - - - - 10,896

- - - - - 435

- - - - - 5,760

- - - - - 3,183

- 50 - - - 50

- 212,500 - - - 212,500

- 223,145 - 35,630 - 804,196

- 56,094 - 11,257 2,163 573,349

14,189 801,503 4,258,657 15,110 (6,992) 5,327,125

- - - - - 138

14,189$ 857,597$ 4,258,657$ 26,367$ (4,829)$ 5,900,612$

Title IID KansasTitle I Ed Head Early

Title I Migrant Technology Start Head Start

Cash receipts:Federal aid 2,252,371$ 1,311,350$ 15,619$ 1,745,962$ 469,272$ Third party in-kind match - - - 413,419 -

Total cash receipts 2,252,371 1,311,350 15,619 2,159,381 469,272

Expenditures:Instruction 1,380,739 876,493 4,229 1,236,816 122,295 Support services:

Student support services 395,993 132,493 - 456,227 316,509 Instructional support staff 254,522 115,500 11,271 4,176 - General administration 195,606 76,388 108 117,411 31,774 School administration 40,993 30,069 - 82,676 303

Operations and maintenance 2,519 71,304 - 84,511 - Student transportation services:

Supervision - 1,749 - 90,373 - Vehicle operating services - 4,032 - - -

Other supplemental services - 3,279 - 23,957 713


DODGE CITY, KANSAS

SPECIAL REVENUE FEDERAL GRANT FUNDS



Other supplemental services - 3,279 - 23,957 713 Food service operations - - - 47,201 2,283 Reimbursed expenditures - 1 1 - (3,885) Refund to state - 43 - - -

Total expenditures 2,270,372 1,311,351 15,609 2,143,348 469,992

Receipts over (under) expenditures (18,001) (1) 10 16,033 (720) Unencumbered cash (deficit),

beginning of year - 43 1 (317,883) (60,178) Prior year canceled encumbrances 65 658 13 2,082 -

Unencumbered cash (deficit),end of year (17,936)$ 700$ 24$ (299,768)$ (60,898)$

24


Title IV Title IIIDrug Free English Title IIA Kansas ARRASchools Program Language Teacher Advance Education forProgram Improvement Acquisition Quality Placement Homeless Total

5,000$ 72,586$ 249,842$ 290,058$ 13,803$ 174$ 6,426,037$ - - - - - - 413,419

5,000 72,586 249,842 290,058 13,803 174 6,839,456

5,000 68,782 202,303 131,237 9,318 174 4,037,386

- - - 124,013 - - 1,425,235 - 175 48,440 28,879 - - 462,963 - 3,629 5,099 5,929 - - 435,944 - - - - - - 154,041 - - - - - - 158,334

- - - - - - 92,122 - - - - - - 4,032 - - - - - - 27,949 - - - - - - 27,949 - - - - - - 49,484 - - - - - - (3,883)

71 100 178 3 9,612 - 10,007

5,071 72,686 256,020 290,061 18,930 174 6,853,614

(71) (100) (6,178) (3) (5,127) - (14,158)

71 100 178 3 5,098 - (372,567) - - 303 - 29 - 3,150

-$ -$ (5,697)$ -$ -$ -$ (383,575)$

Dodge Dodge

City City

District High Middle Central

Special School School Elementary

Cash receipts:

Other charges/sales/grants/donations 47,306$ 12,050$ -$ 2,000$

Expenditures:

Student support services 46,179 8,422 40 1,248

Receipts over (under) expenditures 1,127 3,628 (40) 752

Unencumbered cash, beginning of year 20,882 4,551 436 1,785

Unencumbered cash, end of year 22,009$ 8,179$ 396$ 2,537$

25





DODGE CITY, KANSAS

SPECIAL REVENUE OTHER FUNDS


Wilroads Kansas

Northwest Sunnyside Gardens Heritage Ross

Elementary Elementary Elementary Center Elementary Total

-$ 1,375$ 1,659$ 40,152$ 910$ 105,452$

108 1,307 1,603 33,457 800 93,164

(108) 68 56 6,695 110 12,288

1,023 1,409 149 85,806 180 116,221

915$ 1,477$ 205$ 92,501$ 290$ 128,509$

Permanent

Certificates of Certificates of Marilyn

Participation Participation Shipley

P & I P & I Capital projects Children

2006 2010 Construction Literacy Total

Cash receipts:

Interest 1$ -$ 160$ -$ 161$

Gain on investments - - - 622 622

Transfer from general fund 1,592,165 147,102 - - 1,739,267

Total cash receipts 1,592,166 147,102 160 622 1,740,050

Expenditures:

Facility acquisition and

construction services:

Repair and remodeling building - - 27,955 - 27,955

Debt service:

Principal 1,550,000 - - - 1,550,000

Interest 46,500 146,102 - - 192,602

Other - 500 - - 500

Grants and scholarships - - - (10) (10)

Total expenditures 1,596,500 146,602 27,955 (10) 1,771,047

Receipts over (under) expenditures (4,334) 500 (27,795) 632 (30,997)

Unencumbered cash, beginning of year 4,335 - 182,399 3,881 190,615

Prior year canceled encumbrances - - 26,019 - 26,019

Unencumbered cash, end of year 1$ 500$ 180,623$ 4,513$ 185,637$





DODGE CITY, KANSAS

OTHER FUNDS


Debt service

26

Beginning Add outstanding

unencumbered Ending encumbrances

cash balance Cash unencumbered and accounts Ending

(deficit) receipts Expenditures cash balance payable cash balance

Gate receipts:

Dodge City High School:

Athletics 6,831$ 107,242$ 89,779$ 24,294$ -$ 24,294$

Club services (2) 22,960 22,958 - - -

Sub-state 44 29,994 30,032 6 - 6

Advertising 3,197 36,368 30,058 9,507 - 9,507

Tournament of Champions 9,725 32,079 28,230 13,574 - 13,574

All sports booster 3,640 30 190 3,480 - 3,480

WAC Medals - 3,600 3,381 219 - 219

Dodge City Middle School:

Athletics 1,175 40,242 38,974 2,443 - 2,443

Subtotal gate receipts 24,610 272,515 243,602 53,523 - 53,523

School projects:

District special 364,660 18,348 157,505 225,503 - 225,503

Dodge City High School 30,929 50,054 44,514 36,469 - 36,469

Dodge City Middle School 6,171 8,538 8,591 6,118 - 6,118

Intermediate Centers:

Soule 1,380 2,079 1,741 1,718 - 1,718

Comanche 182 - 182 - - -

Elementary schools:

Beeson 775 2,997 2,997 775 - 775

Central 536 290 9 817 - 817

Linn 3,787 4,752 4,937 3,602 - 3,602

Miller 868 1,512 1,639 741 - 741

Northwest 203 410 119 494 - 494

Sunnyside 117 765 765 117 - 117

Ross 409 201 229 381 - 381

Subtotal school projects 410,017 89,946 223,228 276,735 - 276,735

Total district

activity funds 434,627$ 362,461$ 466,830$ 330,258$ -$ 330,258$




DODGE CITY, KANSAS

DISTRICT ACTIVITY FUNDS

STATEMENT OF CASH RECEIPTS, EXPENDITURESAND UNENCUMBERED CASH (DEFICIT)


Fund

27

Beginning Cash Cash Endingcash balance receipts disbursements cash balance

Student organization funds:High School:

Band 5,975$ 91,181$ 88,802$ 8,354$ Student Band 25,772 1,077 23,778 3,071 Big Trip Account 48,199 156,491 202,936 1,754 Broadcasting 553 628 296 885 Future Business Leaders of

America (FBLA) 985 740 719 1,006 FBLA Store 887 7,100 7,304 683 Cheerleaders 3,184 21,519 24,541 162 Chorus 3,455 22,263 20,668 5,050 Class of 2011 402 1,228 1,630 - Class of 2012 375 3,673 3,751 297 Class of 2013 1,200 1,200 - 2,400 Class of 2014 - 1,200 - 1,200 Debate 223 1,856 1,609 470 Dodger 1,953 2,700 1,592 3,061 Drama Club 2,211 2,876 3,582 1,505 Drill Team 6,836 32,319 35,895 3,260 Foreign Language Club 628 361 - 989 Future Farmers of America (FFA) 302 11,728 10,850 1,180 Family Career and Community

Leaders of America (FCCLA) 2,161 4,906 5,233 1,834 Health Operation Services

of America (HOSA) 3,219 4,235 3,278 4,176 Heritage Panel 4,153 432 3,590 995 Image Makers 96 1,124 1,075 145 Kansas Association for

Youth (KAYS) 355 1,611 1,113 853 National Honor Society (NHS) 2,460 114 322 2,252 Octagon Club 863 114 599 378 Orchestra 1,642 8,849 7,931 2,560 Peer Helpers 2 - - 2 Students Against Destructive

Decisions (SADD) 622 115 - 737 Student Council 4,463 7,384 8,417 3,430 Graphic Design 3 - - 3 Hot Shots Photography 167 2,685 2,594 258 Fellowship of Christian Athletes (FCA) 1,514 4,135 3,423 2,226 Future Teacher Club 6 - - 6 Skills USA (Vocational Club) - 495 453 42

Subtotal High School 124,866 396,339 465,981 55,224

28

UNIFIED SCHOOL DISTRICT NO. 443DODGE CITY, KANSAS

AGENCY FUNDS

SUMMARY OF CASH RECEIPTS AND CASH DISBURSEMENTS


Fund

Beginning Cash Cash Endingcash balance receipts disbursements cash balance

Middle School:Student Council 20$ 1,856$ 1,392$ 484$ DCMS Heritage Panel 471 660 660 471 Drill team 84 1,616 1,662 38 Spirit Club 111 15,304 15,415 - Fellowship of Christian Athletes (FCA) 50 - 40 10

Subtotal Middle School 736 19,436 19,169 1,003

Total student organization funds 125,602 415,775 485,150 56,227

Clearing funds:

Health care services reserve 988,067 6,555,025 6,595,489 947,603 Special account:

Sales tax 1,088 27,590 27,597 1,081 Dental insurance 23,936 91,078 95,539 19,475 Vision insurance 2,379 922 3,250 51 Met Life 4,174 6,527 6,584 4,117 Money market interest 20,649 562 - 21,211 MAT Testing - 50 50 -

Total clearing funds 1,040,293 6,681,754 6,728,509 993,538

Total agency funds 1,165,895$ 7,097,529$ 7,213,659$ 1,049,765$

29

AGENCY FUNDS



SUMMARY OF CASH RECEIPTS AND CASH DISBURSEMENTS (CONTINUED)


Fund


30

UNIFIED SCHOOL DISTRICT NO. 443 DODGE CITY, KANSAS

NOTES TO FINANCIAL STATEMENTS

June 30, 2011

A. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

This summary of significant accounting policies applied in the preparation of the accompanying financial statements is presented to assist the reader in understanding the District’s financial statements, which are presented in conformity with the cash basis and budget laws of the State of Kansas. The financial statements and notes are representations of the District’s management, which is responsible for their integrity and objectivity. The amounts shown for 2010 in the accompanying financial statements are included, where practicable, only to provide a basis for comparison with 2011, and are not intended to present all information necessary for a fair presentation in accordance with the basis of accounting described below. Certain prior year amounts have been reclassified to result in more comparative statements.

1. Reporting entity

U.S.D. No. 443, Dodge City, Kansas is a municipal corporation governed by an elected seven-member board. The scope of the entity for financial reporting purposes is defined as those funds for which the governing body of the District has financial accountability. Financial accountability includes budgetary authority and fiscal management responsibility. Budgetary authority is defined as authority for final approval of budgetary appropriations and revisions. Fiscal management responsibility is control of the collection and disbursement of funds. These financial statements include all funds included in the District’s legally adopted budget and trust funds controlled or administered by District employees in their capacity as District employees.

2. Fund accounting

The accounts of the District are organized on the basis of funds. In governmental accounting, a fund is designated as a sum of money or other resources segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations and constituting an independent fiscal and accounting entity. District resources are allocated to and for individual funds based upon the purpose for which they are to be spent and the means by which spending activities are controlled.

The following funds comprise the financial activities of the District for the year ended June 30, 2011:

GOVERNMENTAL FUNDS

General Funds

General funds are used to account for all financial transactions not properly accounted for in another fund. They receive a greater variety and number of taxes and other general revenue than any other fund and finance a wider range of activities than any other fund.

31

A. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 2. Fund accounting (continued) GOVERNMENTAL FUNDS (CONTINUED)

Special Revenue Funds

Special revenue funds are used to account for the proceeds of specific revenue sources which must be devoted to some special use as required by law or specific regulations.

Debt Service Funds

Debt service funds are used to account for the financing of long-term debt that is not otherwise financed from other revenue.

Capital Projects Funds Capital projects funds are established to account for financial resources to be

used for the acquisition and construction of major capital facilities. Permanent Funds

Permanent funds are used to report resources that are legally restricted to the extent that only earnings, and not principal, may be used for purposes that support the District’s programs.

FIDUCIARY FUNDS

Agency Funds

Agency funds are used to account for assets held by the District as an agent for individuals, private organizations and other governmental units.

3. Basis of Accounting

Statutory Basis of Accounting. The statutory basis of accounting, as used in the preparation of these statutory basis financial statements, is designed to demonstrate compliance with the cash basis and budget laws of the State of Kansas. Cash receipts are recognized when the cash balance of a fund is increased. Expenditures include disbursements, accounts payable, and encumbrances with disbursements being adjusted for prior year's accounts payable and encumbrances. Encumbrances are commitments related to unperformed (executory) contracts for goods and services, and are usually evidenced by a purchase order or written contract. For an interfund transaction, a cash receipt is recorded in the fund receiving cash from another fund, and an expenditure would be charged in the fund from which the transfer is made.

The District has approved a resolution that is in compliance with K.S.A. 75-

1120a(c), waiving the requirement for application of generally accepted accounting principles and allowing the District to use the statutory basis of accounting.

32

A. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 3. Basis of Accounting (continued) . Departure from Accounting Principles Generally Accepted in the United States

of America. The basis of accounting described above results in a financial statement presentation which shows cash receipts, expenditures, cash and unencumbered cash balances, and expenditures compared to budget. A statement of net assets that would have shown noncash assets such as receivables, inventories, and prepaid expense, liabilities such as deferred revenue and matured principal and interest payable, and reservations of fund balance is not presented. Under accounting principles generally accepted in the United States of America, encumbrances are only recognized as a reservation of fund balance; encumbrances outstanding at year end do not constitute expenditures or liabilities. Consequently, the expenditures as reported do not present the cost of goods and services received during the fiscal year in accordance with generally accepted accounting principles. Capital assets that account for the land, buildings, and equipment owned by the District are not presented in the financial statements. Also, long-term debt such as general obligation bonds, revenue bonds, capital leases, temporary notes, and compensated absences is not presented in the financial statements.

4. Budgetary information Kansas statutes require that an annual operating budget be legally adopted for

general funds, special revenue funds (unless specifically exempted by statute), debt service funds, and enterprise funds. Although directory rather than mandatory, the statutes provide for the following sequence and timetable in the adoption of the legal annual operating budget:

a. Preparation of the budget for the succeeding year on or before August 1st. b. Publication in local newspaper on or before August 5th of the proposed

budget and notice of public hearing on the budget. c. Public hearing on or before August 15th, but at least ten days after

publication of notice of hearing. d. Adoption of the final budget on or before August 25th. The statutes allow for the governing body to increase the originally adopted

budget for previously unbudgeted increases in revenue other than ad valorem property taxes. To do this, a notice of public hearing to amend the budget must be published in the local newspaper. At least ten days after publication the hearing may be held and the governing body may amend the budget at that time.

Budgets were amended for the year ended June 30, 2011 for the following

funds: Original Amended Fund budget budget General $ 42,883,867 $ 43,423,929 Bilingual education 2,914,604 3,056,687 Capital outlay 6,984,735 9,000,000 Food service 3,437,747 3,700,000 At risk 9,239,622 9,577,934 Vocational education 1,214,484 1,275,000

33

A. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 4. Budgetary information (continued) The statutes permit transferring budgeted amounts between line items within an

individual fund. However, such statutes prohibit expenditures in excess of the total amount of the adopted budget of expenditures of individual funds. Budget comparison statements are presented for each fund showing actual receipts and expenditures compared to legally budgeted receipts and expenditures.

All legal annual operating budgets are prepared using the statutory basis of

accounting, in which revenues are recognized when cash is received and expenditures include disbursements, accounts payable, and encumbrances, with disbursements being adjusted for prior year's accounts payable and encumbrances. Encumbrances are commitments by the District for future payments and are supported by a document evidencing the commitment, such as a purchase order or contract. Any unused budgeted expenditure authority lapses at year-end.

A legal operating budget is not required for state and federal grant funds, capital

projects funds, permanent funds, fiduciary funds, and the following special revenue and debt service funds:

Pepsi Donation Agreement Textbook and Student Materials Revolving NCCEP Gifts and Grants Contingency Reserve SAFE District Activity Funds Certificates of Participation P & I 2006 Certificates of Participation P & I 2010 Spending in funds which are not subject to the legal annual operating budget

requirement is controlled by federal regulations, other statutes, or by the use of internal spending limits established by the governing body.

5. Cash and investments and restricted cash The District pools cash resources of its various funds in order to facilitate the

management of cash. Cash applicable to a particular fund is readily identifiable. The balance in the pooled cash accounts is available to meet current operating requirements. Cash in excess of current requirements is invested in interest-bearing deposits and disclosed as part of the District’s cash balances. Unless specifically designated, all investment income is credited to funds designated by K.S.A. 10-131, K.S.A. 12-1677 and K.S.A. 72-6427. Investments are recorded at cost.

The cash in the permanent fund is restricted for the purchase of books.

34

A. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 6. Ad valorem tax revenue

The determination of assessed valuation and the collection of property taxes for all political subdivisions in the State of Kansas is the responsibility of the various counties. The County Appraiser's Office annually determines assessed valuation and the County Clerk spreads the annual assessment on the tax rolls. Property taxes are levied by November 1 and a lien for all taxes attaches on that same date until the taxes are paid. One-half of the property taxes is due December 20 and distributed to the District by January 20, and the second half is due May 10 and distributed to the District by June 5. The District Treasurer draws available funds from the County Treasurer's office at designated times throughout the year.

7. Pension plan Substantially all full-time employees are members of the State of Kansas Public

Employees' Retirement System (KPERS) which is a cost-sharing multiple-employer state-wide pension plan. The State of Kansas pays the District's share of all pension costs accrued; such costs to be funded are determined annually by the system's actuary.

8. Compensated absences The District's policy is to recognize the costs of compensated absences when

actually paid. District policies regarding vacation and sick pay permit full-time classified employees to earn five days of vacation at the close of the first year and ten days after each subsequent year of service up to ten years. After ten years of service, fifteen days are granted. Anniversary dates for vacation purposes are July 1st to correspond with the fiscal year of the District. Vacation time is prorated for new or separating employees who do not complete a full fiscal year of employment on a July 1 through June 30 cycle. Policies prohibit payment for vacation time in lieu of time off. Sick leave, for all employees, may be accumulated at the rate of twelve days per year up to a total accumulation of one hundred days. In the event of retirement, resignation or termination of service, accumulated sick leave is lost. In the event of death, the beneficiary of the employee may receive payment for the amount of accumulated sick leave or one and one half additional months pay from the time of death, whichever is greater.

9. Section 125 Plan The District offers a section 125 flexible benefit plan to employees electing to

participate. It is used for health and dental insurance premiums, unreimbursed medical costs, and qualified dependent care expenses. The plan is administered by a third party administrator.

10. Estimates

In preparing the financial statements, management is required to make estimates and assumptions that affect the reported amounts and the disclosures at the date of the financial statements. Actual results could differ from those estimates.

35

A. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 11. Other post employment benefits

As provided by K.S.A. 12-5040, the District allows retirees to participate in the group health insurance plan. While each retiree pays the full amount of the applicable premium, conceptually, the District is subsidizing the retirees because each participant is charged a level of premium regardless of age. However, the cost of this subsidy has not been quantified in these financial statements. Under the Consolidated Omnibus Budget Reconciliation Act (COBRA), the District makes health care benefits available to eligible former employees and eligible dependents. Certain requirements are outlined by the federal government for this coverage. The premium is paid in full by the insured. There is no cost to the District under this program.

B. COMPLIANCE WITH KANSAS STATUTES

References made herein to the statutes are not intended as interpretations of law, but are offered for consideration of the Director of Accounts and Reports, the State Department of Education and legal representatives of the District. K.S.A. 72-6761 limits the amount of bonds that a school district may have outstanding at any one time to 14% of the assessed valuation of taxable tangible property within the school district. At year end, the District had $34,410,000 of bonds outstanding which is 18.1% of the assessed valuation. Pursuant to K.S.A. 75-2315, the District applied to the Kansas State Board of Education and was granted an exemption from K.S.A. 72-6761. The cash basis law provided by K.S.A. 10-1113 prohibits the expenditures of funds in excess of available cash. Although certain special revenue grant funds overspent their cash balances, according to K.S.A. 12-1664 the District is not prohibited from financing the federal share of a local program from current funds if available. The General, Supplemental General, and Parents as Teachers funds showed ending unencumbered cash deficits of $5,064,953, $241,331, and $16,156 respectively, for the year ended June 30, 2011. This was a result of the State of Kansas not making its final payment until after the end of the fiscal year. The District was instructed by the State to expend the authorized budget for the year even though the balance due to the District from the State of Kansas was received after the end of the fiscal year. K.S.A. 10-1116a exempts school districts from the cash basis law in this situation. K.S.A. 72-6417 and K.S.A. 72-6434 require that districts receiving state aid in July for the previous fiscal year ended in June to record and account for these funds as receipts for the previous fiscal year ending on the preceding June 30. The following schedules demonstrate compliance with these statutes.

Variance

Statutory favorable

amounts Budget (unfavorable)

Statutory receipts:

Taxes:

Tax in process 74,462$ 52,259$ 22,203$

Current tax 3,222,946 3,111,066 111,880

Delinquent tax 47,300 53,327 (6,027)

In lieu of tax 118,911 105,793 13,118

Federal sources:

ARRA stabilization 774,901 774,901 -

Education jobs fund 1,356,850 - 1,356,850

State sources:

State aid - general 33,562,517 35,081,716 (1,519,199)

State aid - special education 4,244,867 4,244,867 -

Mineral production tax 16,594 - 16,594

Total statutory receipts 43,419,348 43,423,929$ (4,581)$

Expenditures and transfers subject

to legal maximum budget:

Instruction 10,568,139 10,169,068$ (399,071)$

Support services:

Student support services 51,914 84,426 32,512

Instructional support staff 351,526 317,029 (34,497)

General administration 1,042,619 1,170,504 127,885

School administration 169,634 192,500 22,866

Operations and maintenance 3,201,797 3,763,878 562,081


Supervision 137,121 1,005,979 868,858

Vehicle operating services 1,048,657 703,782 (344,875)

Vehicle services and maintenance

services 296,118 235,279 (60,839)

Other supplemental services 1,030,634 985,447 (45,187)

Architectural and engineering services 585 1,500,000 1,499,415

Operating transfers 25,525,185 23,296,037 (2,229,148)

Total expenditures and

transfers subject to legal maximum budget 43,423,929 43,423,929$ -$

Statutory receipts over (under) expenditures (4,581)

Statutory balance, beginning of year 4,581

Prior year canceled encumbrances 9,261

Statutory balance, end of year 9,261$

B. COMPLIANCE WITH KANSAS STATUTES (CONTINUED)

GENERAL FUND

SCHEDULE OF STATUTORY RECEIPTS, EXPENDITURES


AND BALANCES

36

Variance

Statutory favorable


Statutory receipts:

Taxes:

Tax in process 103,085$ 88,506$ 14,579$

Current tax 4,460,775 4,175,197 285,578

Delinquent tax 67,378 65,833 1,545

Motor vehicle tax 509,711 526,313 (16,602)

Recreational vehicle tax 4,820 4,863 (43)

In lieu of tax 148,561 121,394 27,167

State sources:

State aid 8,839,375 8,868,278 (28,903)

Total statutory receipts 14,133,705 13,850,384$ 283,321$



Instruction 1,772,193 1,917,523$ 145,330$

Support services:

Student support services 924,338 906,866 (17,472)

Instructional support staff 959,167 1,043,201 84,034

General administration 183,299 76,146 (107,153)

School administration 3,322,355 3,436,876 114,521

Operations and maintenance 3,070,392 2,913,138 (157,254)

Other supplemental services 703,835 759,749 55,914

Other acquisition and construction - 3,080 3,080

Debt service 321,000 - (321,000)

Operating transfers 2,871,272 3,071,272 200,000


transfers subject to legal maximum budget 14,127,851 14,127,851$ -$

Statutory receipts over (under) expenditures 5,854



AND BALANCES



SUPPLEMENTAL GENERAL FUND


37

Variance

Statutory favorable


Statutory receipts:

State sources:

State aid 45,292$ -$ 45,292$

Transfer from general fund 30,222 70,000 (39,778)

Total statutory receipts 75,514 70,000$ 5,514$



Instruction 14,086 -$ (14,086)$

Support services:

Student support services 60,016 42,682 (17,334)

Instructional support staff - 7,010 7,010

General administration 1,279 - (1,279)

School administration 133 - (133)

Other supplemental services - 35,000 35,000

Budget credit - 45,292 45,292


transfers subject to legal maximum budget 75,514 129,984$ 54,470$

Statutory receipts over (under) expenditures -


Prior year canceled encumbrances 16



PARENTS AS TEACHERS FUND


AND BALANCES


38

39

C. DEPOSITS AND INVESTMENTS

Policies. The Board of Education has adopted a formal policy for deposits and investments that directs the District to follow state statutes. K.S.A. 9-1401 establishes the depositories which may be used by the District. The statute requires banks eligible to hold the District’s funds to have a main or branch bank in the county in which the District is located, or in an adjoining county if such institution has been designated as an official depository, and the banks provide an acceptable rate of return on funds. In addition, K.S.A. 9-1402 requires the banks to pledge securities for deposits in excess of FDIC coverage. The District has no other policies that would further limit interest rate risk. K.S.A. 12-1675 limits the District’s investment of idle funds to time deposits, open accounts, and certificates of deposit with allowable financial institutions; U.S. government securities; temporary notes; no-fund warrants; repurchase agreements; and the Kansas Municipal Investment Pool. Additionally, K.S.A. 10-131(a)(6) authorizes the District to invest proceeds of bonds in obligations of the Federal National Mortgage Association, Federal Home Loan Banks, or the Federal Home Loan Mortgage Corporation. State statutes place no limit on the amount the District may invest in any one issuer as long as the investments are adequately secured under K.S.A. 9-1402 and 9-1405. The rating of the Government’s investments is noted below. The District has no investment policy that would further limit its investment choices. Custodial credit risk - deposits. Custodial credit risk is the risk that, in the event of a bank failure, the District's deposits may not be returned to it. State statutes require the District's deposits in financial institutions to be entirely covered by federal depository insurance, or by collateral held under a joint custody receipt issued by a bank within the State of Kansas, the Federal Reserve Bank of Kansas City, or the Federal Home Loan Bank of Topeka, except during designated “peak periods” when required coverage is 50%. The District does not have a designated “peak period”. At year-end the carrying amount of the District’s deposits was $15,671,246 and the bank balance was $19,945,378. The bank balance was held by three banks resulting in a concentration of credit risk. Of the bank balance, $5,127,795 was covered by FDIC insurance and $14,817,583 was collateralized by pledged securities held under joint custody receipts issued by a third-party bank in the District’s name.

Investments. As of June 30, 2011, the District had the following investments:

Investment Type Fair Value Maturities Rating Kansas Municipal Investment Pool $ 1,831,772 See below AAAf Federal Treasury Obligation Fund #395 501 Money market AAAm Federal Treasury Obligation Fund #398 1 Money market AAAm Funds at Community Foundation of SW Kansas 4,513 Money market $ 1,836,787

Custodial credit risk - investments. For an investment, this is the risk that, in the event of the failure of the issuer or counterparty, the District will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. State statutes require investments to be adequately secured. At June 30, 2011, all uninsured investments were titled in the name of the District.

40

C. DEPOSITS AND INVESTMENTS (CONTINUED)

At June 30, 2011, the District had invested $1,831,772 in the Kansas Municipal Investment Pool. The Municipal Investment Pool is under the oversight of the Pooled Money Investment Board. The Board is comprised of the State Treasurer and four additional members appointed by the State Governor. The Board reports annually to the Kansas Legislature. State pooled monies may be invested in direct obligations of, or obligations that are insured as to principal and interest, by the U.S. government or any agency thereof, with maturities up to four years. No more than ten percent of those funds may be invested in mortgage-backed securities. In addition, the State pool may invest in repurchase agreements with Kansas banks or with primary government securities dealers. Separately issued financial statements of the Kansas Municipal Investment Pool may be obtained from the Pooled Money Investment Board, 900 S.W. Jackson, Suite 209, Topeka, Kansas 66621-1220. Credit quality risk. Investment quality ratings given above are per Standard and Poor’s Investment Service. Concentration of credit risk. Investment types and percents at cost are as follows: Kansas Municipal Investment Pool at 99.73% Federated Treasury Obligation Fund #395, Federated Treasury Obligation Fund #398, and the funds at the Community Foundation of Southwest Kansas make up the remaining .27%. Interest Rate Risk. The District does not have a formal investment policy that limits investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates.

D. LONG-TERM DEBT

Changes in long-term liabilities for the District for the year ended June 30, 2011, were as follows:

Balance Balance beginning Reductions/ end Interest Issue of year Additions net change of year paid General obligation bonds: School building bonds - Series 2002 Issued October 1, 2002 In the amount of $25,580,000 At interest rate of 2.40% to 5.00% Maturing March 1, 2018 $ 17,895,000 $ - $ 2,300,000 $ 15,595,000 $ 779,920 School building bonds - Series 2008 Issued February 15, 2008 In the amount of $22,930,000 At interest rate of 3.00% to 4.00% Maturing September 1, 2018 20,180,000 - 1,365,000 18,815,000 715,450 Total general obligation bonds 38,075,000 - 3,665,000 34,410,000 1,495,370

41

D. LONG-TERM DEBT (CONTINUED) Balance Balance beginning Reductions/ end Interest Issue of year Additions net change of year paid Certificates of participation: Elementary school – Series 2006 Issued June 1, 2006 In the amount of $7,165,000 At interest rate of 4.00% Maturing June 1, 2011 $ 1,550,000 $ - $ 1,550,000 $ - $ 46,500 Middle School Renovations – Series 2010 Issued February 18, 2010 In the amount of $5,575,000 At interest rate of 2.00% to 2.30% Maturing June 2, 2014 5,575,000 - - 5,575,000 146,102 Quality Zone Academy Bond – Series 2001-A Issued June 28, 2001 In the amount of $700,000 At interest rate of 0.00% Maturing June 28, 2011 70,000 - 70,000 - - Quality Zone Academy Bond – Series 2001-B Issued June 28, 2001 In the amount of $1,114,000 At interest rate of 0.00% Maturing June 28, 2011 111,400 - 111,400 - - Quality Zone Academy Bond – Series 2002 Issued June 21, 2002 In the amount of $1,386,000 At interest rate of 0.00% Maturing June 21, 2012 277,200 - 138,600 138,600 - Total certificates of participation 7,583,600 - 1,870,000 5,713,600 192,602 Special assessments: Ross Boulevard Issued June 20, 2001 In the amount of $1,005,943 At interest rate of 4.10% Maturing December 1, 2010 117,666 - 117,666 - 4,826 Termination benefits: Early retirement payable 270,042 - 121,611 148,431 - Total long-term debt $ 46,046,308 $ - $ 5,774,277 $ 40,272,031 $ 1,692,798

Current maturities of general obligation bonds and interest for the next five years and in five year increments through maturity are as follows:

Principal Interest Total due due due 2012 $ 3,825,000 $ 1,339,270 $ 5,164,270 2013 3,995,000 1,173,476 5,168,476 2014 4,165,000 997,814 5,162,814 2015 4,355,000 822,095 5,177,095 2016 4,510,000 658,195 5,168,195 2017-2018 13,560,000 821,840 14,381,840 Total $ 34,410,000 $ 5,812,690 $ 40,222,690

Current maturities of certificates of participation and interest through maturity are as follows:

Principal Interest Total due due due 2012 $ 1,978,600 $ 104,400 $ 2,083,000 2013 2,020,000 66,700 2,086,700 2014 1,715,000 26,250 1,741,250 Total $ 5,713,600 $ 197,350 $ 5,910,950

42

E. OPERATING LEASES

The District has entered into operating lease agreements for copier rental and maintenance, facility space, mail system equipment and fiber optic networking. Rental payments for the current year totaled $692,006. The operating lease agreements expire at various dates through the year 2016.

The following is a yearly schedule of future minimum rental payments under the operating leases:

2012 $ 414,183 2013 401,706 2014 396,491 2015 396,491 2016 75,547 $ 1,684,418 F. INTERFUND TRANSACTIONS

Recurring annual transfers between budgetary funds for the purpose of shifting resources from the fund legally required to receive the revenue to the fund authorized to expend the revenue are operating transfers. These transfers, authorized by K.S.A. 72-6428 and K.S.A. 72-6433, are as follows:

From To Amount General Bilingual education $ 3,056,687 General Capital outlay 4,738,870 General Professional development 222,000 General Special education 4,618,767 General At risk 9,577,934 General Virtual education 3,544 General Vocational education 1,239,000 General Parents as teachers 30,222 General 4 year old at risk 298,894 General Certificates of participation P&I 2006 1,592,165 General Certificates of participation P&I 2010 147,102 Supplemental general Special education 2,221,272 Supplemental general Textbook and student materials revolving 650,000 $ 28,396,457 G. DEFINED BENEFIT PENSION PLAN

Plan description. The District contributes to the Kansas Public Employees Retirement System (KPERS), a cost-sharing multiple-employer defined benefit pension plan as provided by K.S.A. 74-4901, et seq. KPERS provides retirement benefits, life insurance, disability income benefits, and death benefits. Kansas law establishes and amends benefit provisions. KPERS issues a publicly available financial report that includes financial statements and required supplementary information. That report may be obtained by writing to KPERS (611 S. Kansas, Suite 100; Topeka, KS 66603-3869), at the following website: http://www.kpers.org or by calling 1-888-275-5737.

43

G. DEFINED BENEFIT PENSION PLAN (CONTINUED) Funding Policy. K.S.A. 74-4919 and 74-49,210 establish the KPERS member-employee contribution rates at 4% and 6%, respectively of covered salary. Member-employees’ contributions are withheld by their employer and paid to KPERS according to the provisions of section 414(h) of the Internal Revenue Code. The State of Kansas is required to contribute the remaining amount necessary to achieve the actuarially determined contribution rate. Kansas contributed 9.17% of covered payroll. These contribution requirements are established by KPERS and are periodically revised. Kansas’ contributions to KPERS for all Kansas public school employees for the years ending June 30, 2011, 2010, and 2009 were $253,834,044, $248,468,186, and $242,277,363, respectively, equal to the required contributions for each year as set forth by the legislature. The amounts attributable to the District for the years ending June 30, 2011, 2010, and 2009 were $2,531,295, $2,809,820 and $2,750,232 respectively. The contribution for the year ended June 30, 2011 does not reflect the amount required for the entire year.

H. RISK MANAGEMENT

The District is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and omissions; injuries to employees; natural disasters; and medical needs of employees. The District purchases commercial insurance to cover health, property, liability, and workers’ compensation claims. There have been no significant reductions in coverage from the prior year and settlements have not exceeded coverage in any of the past three years.

I. CONTINGENCIES

The District receives significant financial assistance from numerous federal and state governmental agencies in the form of grants and State pass-through aid. The disbursement of funds received under these programs generally requires compliance with terms and conditions specified in the grant agreements and is subject to audit. Any disallowed claims resulting from such audits could become a liability of the General Fund or other applicable funds. However, in the opinion of management, any such disallowed claims will not have a material effect on any of the financial statements of the District at June 30, 2011.

J. VOLUNTARY EARLY RETIREMENT PLAN

Certified personnel may voluntarily elect to retire early. Personnel must have vested credit recognized by KPERS of at least ten years. The annual early retirement benefit to be paid to the employee by the District shall be the sum equal to 150% of the difference between what the employee would have received from KPERS and Social Security upon retirement at age 65, and what the employee would receive from KPERS and Social Security with early retirement. Employees are eligible at age 62 and can receive this benefit until age 65. The benefit is paid annually in January. The future commitments of the District are:

2012 $ 79,977 2013 68,454 $ 148,431

44

K. CAPITAL PROJECTS

As of June 30, 2011, the District had the following commitments with respect to unfinished capital projects:

Project Remaining commitments Expenditures financial Project authorized to date commitment Northwest windows $ 652,875 $ 218,882 $ 433,993 Northwest heat pump 1,112,500 833,169 279,331 Sunnyside kitchen remodel 357,137 146,014 211,123 Comanche remodel 483,700 142,708 340,992 $ 2,606,212 $ 1,340,773 $ 1,265,439 L. SUBSEQUENT EVENTS

Management has evaluated subsequent events through January 3, 2012, the date on which the financial statements were available to be used. Management's evaluation concluded that there is one subsequent event that is required to be recognized or disclosed in these financial statements:

In September of 2011, the District passed a resolution authorizing the issuance of up to $3,130,000 in certificates of participation at an interest rate of 1% for five years for renovations at Comanche Intermediate Center.

APPENDICES

45


MMMMccccKKKKee & ee & ee & ee & CCCCompany LLPompany LLPompany LLPompany LLP Certified Public Accountants

1100 W. Frontview P. O. Box 1477 Dodge City, Kansas 67801 Tel. (620) 227-3135 Fax (620) 227-2308




REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN

AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

Board of Education Unified School District No. 443 Dodge City, Kansas We have audited the financial statements of Unified School District No. 443 as of and for the year ended June 30, 2011, and have issued our report thereon dated January 3, 2012. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our report on the financial statements disclosed that, as described in Note A to the financial statements, the District has prepared these financial statements in conformity with the accounting practices prescribed by the State of Kansas, which practices differ from accounting principles generally accepted in the United States of America. Internal Control Over Financial Reporting In planning and performing our audit, we considered Unified School District No. 443’s internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control over financial reporting. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the District’s financial statements will not be prevented, or detected and corrected on a timely basis. Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over financial reporting that might be deficiencies, significant deficiencies, or material weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses, as defined above.

46

Compliance and Other Matters As part of obtaining reasonable assurance about whether Unified School District No. 443’s financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. This report is intended solely for the information and use of the Board of Education and management of Unified School District No. 443, the Kansas Departments of Administration and Education, and federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties.

Kennedy McKee & Company LLPKennedy McKee & Company LLPKennedy McKee & Company LLPKennedy McKee & Company LLP January 3, 2012

47


MMMMccccKKKKee & ee & ee & ee & CCCCompany LLPompany LLPompany LLPompany LLP Certified Public Accountants

1100 W.Frontview P. O. Box 1477 Dodge City, Kansas 67801 Tel. (620) 227-3135 Fax (620) 227-2308




INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH REQUIREMENTS THAT COULD HAVE A DIRECT AND MATERIAL EFFECT ON EACH

MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133

Board of Education Unified School District No. 443 Dodge City, Kansas Compliance We have audited Unified School District No. 443’s compliance with the types of compliance requirements described in the OMB Circular A-133 Compliance Supplement that could have a direct and material effect on each of the District’s major federal programs for the year ended June 30, 2011. The District’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs. Compliance with the requirements of laws, regulations, contracts, and grants applicable to each of its major federal programs is the responsibility of the District’s management. Our responsibility is to express an opinion on the District’s compliance based on our audit. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the District’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination of the District’s compliance with those requirements. In our opinion, Unified School District No. 443 complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2011.

48

Internal Control Over Compliance Management of Unified School District No. 443 is responsible for establishing and maintaining effective internal control over compliance with the requirements of laws, regulations, contracts, and grants applicable to federal programs. In planning and performing our audit, we considered the District’s internal control over compliance with the requirements that could have a direct and material effect on a major federal program to determine the auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with OMB Circular A-133, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be deficiencies, significant deficiencies, or material weaknesses. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. This report is intended solely for the information and use of the Board of Education and management of Unified School District No. 443, the Kansas Departments of Administration and Education, and federal awarding agencies, and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties.

Kennedy McKee Kennedy McKee Kennedy McKee Kennedy McKee & Company LLP& Company LLP& Company LLP& Company LLP January 3, 2012

Federal Pass-through Unencumbered Unencumbered

CFDA grantor's cash (deficit) Canceled Cash cash (deficit)

number number beginning of year encumbrances receipts Expenditures end of year

U.S. Department of Health and Human Services

Direct Program:

Head Start - 2010-11 93.600 N/A -$ -$ 1,339,101$ 1,628,997$ (289,896)$

Head Start - 2008-09 93.600 N/A (4,285) - - - (4,285)

Head Start T/TA - 2010-11 93.600 N/A - - 14,808 24,680 (9,872)

Head Start - 2009-10 93.600 N/A (234,259) 662 237,803 (79) 4,285

Head Start T/TA - 2009-10 93.600 N/A (17,201) 1,420 15,781 - -

ARRA - Head Start 93.708 N/A (62,138) - 138,468 76,330 -

Passed through Kansas Department of Social

and Rehabilation Services:

Child Care and Development Block Grant:

Kansas Early Head Start - 2008-09 93.575 EHS-09-07100200 (2,018) - - (2,018) -

Kansas Early Head Start - 2010-11 93.575 EHS-11-07100200 - - 411,112 472,010 (60,898)

Kansas Early Head Start - 2009-10 93.575 EHS-10-07100200 (58,160) - 58,160 - -

(378,061) 2,082 2,215,233 2,199,920 (360,666)

DODGE CITY, KANSASUNIFIED SCHOOL DISTRICT NO. 443

Federal grantor/

pass-through grantor/

program title

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

49


(378,061) 2,082 2,215,233 2,199,920 (360,666) U.S. Department of Education

Passed through Kansas Department of Education:

Title I:

Title I - 2010-11 carryover 84.010 11443 - - 235,000 235,000 -

Title I - 2009-10 84.010 10443 - 65 - - 65

Title I - 2010-11 84.010 11443 - - 1,438,306 1,456,306 (18,000)

ARRA - Title I 84.389 11443 - - 579,065 579,065 -

Migrant Programs:

Migrant - 2008-09 84.011 09M443 43 - - 43 X -

Migrant - 2010-11 84.011 11M443 - - 1,111,350 1,111,307 43

Migrant - 2009-10 84.011 10M443 - 1 - 1 -

Migrant Even Start - 2009-10 84.011 10M443 - 657 - - 657

Migarnt Even Start - 2010-11 84.011 11M443 - - 200,000 200,000 -




U.S. Department of Education (continued)

Passed through Kansas Department of Education

(continued):

Title IID:

Ed Technology - 2010-11 84.318 11443 -$ -$ 5,376$ 5,364$ 12$ Ed Technology - 2009-10 84.318 10443 1 13 - 1 13

Ed Technology - 2010-11 carryover 84.318 11443 - - 542 542 -

ARRA - Ed Technology 84.386 10443 - - 9,701 9,701 -

Title IIA:

Teacher Quality - 2010-11 84.367 11443 - - 226,058 226,058 -

Teacher Quality - 2009-10 84.367 10443 3 - - 3 X -

Teacher Quality - 2010-11 carryover 84.367 11443 - - 64,000 64,000 -

Title IV:

Drug Free - 2009-10 84.186 10443 71 - - 71 X - Drug Free - 2010-11 84.186 11443 - - 5,000 5,000 -


Federal grantor/

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (CONTINUED)



50

program title

Drug Free - 2010-11 84.186 11443 - - 5,000 5,000 -

Carl Perkins:

Program Improvement - 2008-09 84.048 6686 100 - - 100 X -

Program Improvement - 2010-11 84.048 6686 - - 72,586 72,586 -

Kansas Advance Placement - 2009-10 84.330 N/A 5,098 29 - 5,127 X - Kansas Advance Placement - 2010-11 84.330 N/A - - 13,803 13,803 A -

Title III:

English Language Acquisition - 2009-10 84.365 10443 178 303 - 178 X 303

English Language Acquisition - 2010-11 84.365 11443 - - 249,842 255,842 (6,000)

ARRA Education for Homeless Children 84.387 N/A - - 174 174 -

Program Improvement 84.010 N/A - - 3,000 3,000 -

Education Jobs Fund - ARRA 84.410 N/A - - 1,356,850 1,356,850 -

ARRA Stabilization 84.394 N/A - - 774,901 774,901 -

5,494 1,068 6,345,554 6,375,023 (22,907)




U.S. Department of Energy

Passed through Kansas Corporation Commission:

Department of Energy Formula Grant - ARRA 81.128 N/A -$ -$ -$ 212,500$ (212,500)$

U.S. Department of Health and Human Services


Youth Risk Behavior Survey 93.938 N/A - - 1,250 1,250 -

U.S. Department of Agriculture


School Breakfast Program 10.553 N/A - - 555,740 555,740 - National School Lunch Program 10.555 N/A - - 2,354,388 2,354,388 -

Summer Food Service Program for Children 10.559 N/A - - 128,289 128,289 -

Team Nutrition Grants 10.574 N/A - - 750 750 -

State Administrative Expenses for Child Nutrition 10.560 N/A - - 1,250 1,250 -


program title


SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (CONTINUED)


Federal grantor/

51

State Administrative Expenses for Child Nutrition 10.560 N/A - - 1,250 1,250 -

- - 3,040,417 3,040,417 -

Total federal assistance (372,567)$ 3,150$ 11,602,454$ 11,829,110 (596,073)$

Grant funds returned to the State (10,007)

Federal expenditures per the Data Collection Form 11,819,103$

X - Grant funds returned to the State

A - Grant funds returned to the State 4,485$ Grant Expenditures 9,318

13,803$

Note - The Schedule of Expenditures of Federal Awards is prepared in conformity with the accounting practices prescribed by the

State of Kansas to demonstrate compliance with the cash basis and budget laws of the State of Kansas.

52


SCHEDULE OF FINDINGS AND QUESTIONED COSTS


A. SUMMARY OF AUDITOR’S RESULTS

1. The auditor’s report expresses an unqualified opinion on the financial statements of Unified School District No. 443.

2. There were no significant deficiencies disclosed during the audit of the financial

statements and reported in the Report on Internal Control over Financial Reporting and on Compliance and other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards.

3. No instances of noncompliance material to the financial statements of Unified

School District No. 443 which would be required to be reported in accordance with Government Auditing Standards were disclosed during the audit.

4. No significant deficiencies relating to the audit of internal control over major

federal programs were reported in the Independent Auditor’s Report on Compliance with Requirements That Could Have a Direct and Material Effect on Each Major Program and on Internal Control over Compliance in Accordance with OMB Circular A-133.

5. The auditor’s report on compliance for the major federal award programs for

Unified School District No. 443 expresses an unqualified opinion on all major federal programs.

6. There were no audit findings relative to the major federal award programs for

Unified School District No. 443 as reported in Part C. of this Schedule.

7. The programs tested as major programs included:

Education Jobs Fund (CFDA #84.410) School Breakfast Program (CFDA #10.553) National School Lunch Program (CFDA #10.555) Summer Food Service Program for Children (CFDA #10.559)

8. The threshold for distinguishing Type A and B programs was $354,573.

9. Unified School District No. 443 did qualify as a low-risk auditee.

B. FINDINGS - FINANCIAL STATEMENT AUDIT None noted C. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAMS None noted

53


SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS


FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS None relative to federal awards.

Report Date 01/03/12 12:40 PM

Check Key

Minimum Maximum Fund

0100178448 0100178770 06

0100178454 0100178767 07

0100178607 0100178618 08

0100178540 0100178540 09

0100178542 0100178762 10

0100178464 0100178695 11

0100178467 0100178648 14

0100178447 0100178768 15

0100178712 0100178712 16

0100178494 0100178727 17

0100178542 0100178738 20

0100178494 0100178721 21

0100178457 0100178618 30

0100178495 0100178765 34

0100178495 0100178495 36

0100178494 0100178745 40

0100178542 0100178542 49

0100178494 0100178739 50

0100178465 0100178621 51

0100178542 0100178542 52

0100178468 0100178468 53

0100178474 0100178756 54

0100178494 0100178729 55

0100178657 0100178657 56

0100178618 0100178618 58

0100178494 0100178749 62

0100178600 0100178737 64

0100178542 0100178542 69

0100178574 0100178584 83

0100178497 0100178544 99

Dodge USD 44 3

A/P Detail Check Register

Total Claim By Fund

For The Month Of JAN

Description

GENERAL FUND

LOCAL OPTION BUDGET

COKE DONATION/AGREEMENT

SPECIAL ASSESSMENT

BILINGUAL

CAPITAL OUTLAY

SCHOOL NUTRITION SERVICES

INSERVICE

TEXTBOOK REPLACEMENT

MANDATED SPECIAL ED

MIGRANT EVEN START 11-12

AT-RISK

KELC JAN/DEC 11

VOCATIONAL ED

CARL PERKINS 11-12

GIFTS AND GRANTS

TITLE I CARRYOVER 11-12

TITLE I 11-12

MIGRANT 11-12

TITLE III-A ENG LANG ACQ 11-12

EMERGENCY RESERVE

HEAD START 11-12

HEAD START T/TA 11-12

EARLY KS HEAD START 11-12

SAFE

TITLE IIA CARRYOVER 11-12

TITLE IIA/TEACHER QUALITY 11-12

4 YEAR OLD AT-RISK

TITLE IIA/TEACH QUAL 10-11

PAYROLL CLEARING

Total All Fund

I certify that there is sufficient money available within the combinedfunds for the purpose included on the attached check register for:

Page No 6 0

FPREG02A

Payment Amount

354,772.57

94,464.90

279.09

6.58

7,172.32

47,693.21

145,284.76

4.142.32

1,694.94

1,047,244.83

1,537.02

29,728.38

7.561.33

13,311.86

45. 90

2,756.73

424.69

10,404.64

7,349.09

1,506.00

189,463.00

19,484.35

1,505.50

27.64

59.34

1,937.19

825.00

3,795.00

1,789.80

469,173.56

2,465,441.54


Bank Check No

01 00178447

01 00178448

01 00178449

01 00178450

01 00178451

01 00178452

01 00178453

01 00178454

01 00178455

01 00178456

01 00178457

01 00178458

01 00178459

01 00178460

01 00178461

01 00178462

01 00178463

01 00178464

01 00178465

01 00178466

01 00178467

01 00178468

01 00178469

01 00178470

01 00178471

01 00178472

01 00178473

01 00178474

01 00178475

01 00178476

01 00178477

01 00178478

01 00178479

01 00178480

01 00178481

01 00178482

01 00178483

01 00178484

01 00178485

01 00178486

01 00178487

01 00178488

01 00178489

01 00178490

01 00178491

01 00178492

01 00178493

01 00178494

01 00178495

01 00178496

01 00178497

01 00178498

01 00178499

01 00178500

01 00178501

Amount

56.96

160.00

336.44

469.20

106.87

19.38

21. 08

132.40

651.36

450.90

112.50

447.45

25.00

28.02

5,116.00

1,232.50

102.00

29,218.44

42.00

365.00

210.87

189,463.00

1,080.00

2,826.98

35.00

271.52

11.00

493.50

354.94

15.29

5,876.91

24 .00

4 .99

42 .50

885.00

192.71

296.17

14,913.25

9,638.97

22 .52

28 .00

554.25

3,919.06

33 .60

204.18

14 .65

84 .66

12,010.98

45 . 90

164.30

11,795.15

231.00

334.06

18,969.34

29,034.44

Dodge USD 44 3

A/P Summary Check RegisterDate Vendor

12/09/11 34401

12/09/11 4959

12/09/11 7035

12/09/11 1618

12/09/11 68

12/09/11 35025

12/09/11 187

12/09/11 6224

12/09/11 144

12/09/11 645

12/09/11 4767

12/09/11 34045

12/09/11 1510

12/09/11 6589

12/09/11 2197

12/09/11 17957

12/09/11 11207

12/09/11 487

12/09/11 22314

12/09/11 6192

12/09/11 1399

12/09/11 28452

12/09/11 15628

12/09/11 5230

12/09/11 522

12/09/11 4405

12/09/11 5128

12/09/11 23892

12/09/11 3566

12/09/11 141

12/09/11 313

12/09/11 18775

12/09/11 143

12/09/11 339

12/09/11 3301

12/09/11 26069

12/09/11 35483

12/09/11 6970

12/09/11 2245

12/09/11 1487

12/09/11 1258

12/09/11 398

12/09/11 6432

12/09/11 34223

12/09/11 481

12/09/11 481

12/09/11 4007

12/09/11 1701

12/09/11 7706

12/09/11 890

12/22/11 7697

12/22/11 5896

12/22/11 7714

12/22/11 2446

12/22/11 4952

ALISON MELIA

ALLEN MUSIC

ATLAS PEN & PENCIL

BEEDLES-MILLER, JUDY

BOUND TO STAY BOUND

CAROLYN STROHMEYER

COX COMMUNICATIONS

CULLIGAN OF DODGE CITY

DODGE CITY DAILY GLOBE

DODGE CITY HIGH SCHOOL-ORCHESTRA

DR. JEAN & FRIENDS

DUSTIN FERGERSON

FAMILY PRACTICE ASSOCIATES

FASTENAL COMPANY

FEMA FLOOD PAYMENTS

FLG NETWORKING SERVICES

GATEWAY WIRELESS SERVICE

GLMV ARCHITECTURE

GLORIA LEE

GOVCONNECTION INC

HOBBY LOBBY

HUTTON CONSTRUCTION CORPORATION

ISCORP

JOSTENS

K S H S A A

KANSAS TRUCK EQUIP CO INC

LIBRARY SKILLS LLC

LUZ DEL CARMEN ESTRADA

MAGOUIRK CHEVROLET-OLDS

NAPA OF DODGE CITY

NORTHEND DISPOSAL SERVICES INC

PRATT SENIOR HIGH SCHOOL

PRIDE AG RESOURCES

R T SPORTING GOODS INC

RADIO SHACK

REBECCA PARSONS

RYAN AUSMUS

SCHOOLS FOR FAIR FUNDING

SEMINOLE ENERGY SERVICES, LLC

SOUTHWEST STRINGS

SUPERIOR RUBBER STAMP & SEAL

UNITED COMMUNICATIONS ASSN

UNITED WIRELESS

VERIZON WIRELESS

VICTORY ELECTRIC CO

VICTORY ELECTRIC COOPERATIVE

VINTON, ROBERT

VISA

WARD, WILLIAM

WICHITA AIRPORT HILTON

AMERICAN FIDELITY

AMERICAN FIDELITY

AMERICAN FIDELITY

AMERICAN FIDELITY

AMERICAN FIDELITY

Page No 1

FPREG01A

Type

c

c

c

C

c

C

c

C

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c


Bank Check No

01 00178502

01 00178503

01 00178504

01 00178505

01 00178506

01 00178507

0 1 00178508

01 00178509

01 00178510

01 00178511

01 00178512

01 00178513

01 00178514

01 00178515

01 00178516

01 00178517

01 00178518

01 00178519

0 1 00178520

01 00178521

01 00178522

01 00178523

01 00178524

01 00178525

01 00178526

01 00178527

01 00178528

01 00178529

0 1 00178530

01 00178531

01 00178532

01 00178533

01 00178534

01 00178535

01 00178536

01 00178537

01 00178538

01 00178539

01 00178540

01 00178541

0 1 00178542

01 00178543

01 00178544

01 00178545

0 1 00178546

01 00178547

01 00178548

01 00178549

01 00178550

01 00178551

0 1 00178552

01 00178553

01 00178554

01 00178555

01 00178556

Amount

33 258 60

11 187 63

1 799 41

10 644 06

12 112 50

412 50

894 59

241 92

9 797 23

301 416 75

1 500 00

1 463 19

1 087 77

3 562 43

3 400 00

20 63

9 022 95

394 32

1 078 75

3 790 80

672 10

37 90

687 00

52 02

387 8 4

90 00

265 10

142 75

60 00

50 94

22 52

153 00

868 82

475 84

153 00

814 98

21 50

178 21

4 057 36

214 20

90 406 68

793 62

257 82

1 354 35

26 58

115 73

91 94

726 40

170 88

639 87

36 00

9 99

2 355 00

388 81

6 831 56

A/P

Dodge USD 44 3

Summary Check RegisterDate Vendor

12/22/11 1023

12/22/11 999

12/22/11 5118

12/22/11 5403

12/22/11 1022

12/22/11 5299

12/22/11 5278

12/22/11 23108

12/22/11 1016

12/22/11 989

12/22/11 26514

12/22/11 15342

12/22/11 21792

12/22/11 2320

12/22/11 21822

12/22/11 2447

12/22/11 2076

12/22/11 5851

12/22/11 1017

12/22/11 30856

12/22/11 5244

12/16/11 1200

12/16/11 5354

12/16/11 34401

12/16/11 484

12/16/11 7336

12/16/11 15946

12/16/11 4402

12/16/11 74

12/16/11 26751

12/16/11 199

12/16/11 3274

12/16/11 2507

12/16/11 509

12/16/11 31755

12/16/11 900

12/16/11 35696

12/16/11 9725

12/16/11 5816

12/16/11 2966

12/16/11 989

12/16/11 35718

12/16/11 23299

12/16/11 1516

12/16/11 1684

12/16/11 6391

12/16/11 3370

12/16/11 1120

12/16/11 5738

12/16/11 5396

12/16/11 2489

12/16/11 141

12/16/11 4597

12/16/11 841

12/16/11 4536

AMERICAN FIDELITY

AMERICAN FIDELITY

AMERICAN FIDELITY

AMERICAN FIDELITY

BELL-GOVERNMENT CREDIT UNION

BUTLER & ASSOCIATES, P.A.

CRAIG, JON R.

Central File Maintenance

DODGE CITY EDUCATORS

HEALTH CARE SERVICES RESERVE C/O USD4 43

Jan Hamilton, Chapter 13 Trustee

Joshua K Shea

KANSAS DEPARTMENT OF REVENUE

KANSAS PAYMENT CENTER

Laurie B Williams Trustee

REASSURE AMERICA LIFE INSURANCE COMPANY

SPECIAL ACCOUNT 44 3 CL HEALTH/DENTAL/VIS

Special Met Life 443

UNITED FUND

Vision Care Direct

WOOLWINE, GERALD

A S C D

ACCU CUT SYSTEMS

ALISON MELIA

AT&T LONG DISTANCE

B & S TRAILER

BAISCH & SKINNER

BEN E KEITH FOODS

BRIER & HALE MUSIC

BUS PARTS WAREHOUSE

CARQUEST AUTO PARTS

CUNNINGHAM, ALAN

DELL MARKETING L.P.

DEMCO, INC.

DIANNE WALLACE

DILLON CUSTOMER CHARGES

ELIZABETH AISTRUP

Erin N King

FORD COUNTY TREASURER

GIFFORD, JAY

HEALTH CARE SERVICES RESERVE C/O USD44 3

HEATHER EVANS

HRUSKA, MEGAN

INJOY PRODUCTIONS INC

KEETON, CAROLYN J

KNEDLER, TAMI

LAKESHORE LIFESKILLS

MARSHALL CAVENDISH CORP BENCHMARK BOOKS

MEAD BUILDING CENTER

MELMANS

MY-D HAN-D

NAPA OF DODGE CITY

PC MALL GOV INC

PERMA BOUND

PRO-BUILD

Page No 2

FPREG01A

Type

C

c

c

c

C

C

C

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c


Bank Check No

01 00178557

01 00178558

01 00178559

01 00178560

01 00178561

01 00178562

01 00178563

01 00178564

0 1 00178565

01 00178566

01 00178567

01 00178568

01 00178569

0.1 00178570

01 00178571

01 00178572

01 00178573

01 00178574

01 00178575

01 00178576

01 00178577

01 00178578

01 00178579

01 00178580

01 00178581

0 1 00178582

01 00178583

01 00178584

01 00178585

01 00178586

0 1 00178587

01 00178588

01 00178589

01 00178590

01 00178591

01 00178592

01 00178593

01 00178594

01 00178595

01 00178596

01 00178597

01 00178598

01 00178599

01 00178600

01 00178601

01 00178602

01 00178603

01 00178604

01 00178605

01 00178606

01 00178607

01 00178608

0 1 00178609

0 1 00178610

01 00178611

Amount

29.99

324.45

1,438.45

356.02

1,044,259.37

676.25

1,137.75

1,185.00

206.25

216.37

1,552.00

100,000.00

54.11

59.02

178.58

127.00

1,818.20

1,342.35

645.00

30.80

19.50

75.00

49.40

79.64

1,962.00

3,389.00

75 .21

447.45

50 .46

17.43

92 .69

7.50

81.62

9.21

14 .03

155.10

70.95

65.00

50.00

344.00

17.99

93,964.00

412.95

175.00

86 . 04

281.95

533.00

25 .00

2,607.00

22 . 98

49.00

33 .81

997.50

167.00

50.50

A/P

Dodge USD 44 3

Summary Check RegisterDate Vendo

12/16/11 338

12/16/11 6584

12/16/11 5036

12/16/11 7636

12/16/11 839

12/16/11 1348

12/16/11 27367

12/16/11 13366

12/16/11 6198

12/16/11 1342

12/16/11 1191

12/21/11 7894

12/23/11 35114

12/23/11 34401

12/23/11 3280

12/23/11 24023

12/23/11 4442

12/23/11 22764

12/23/11 6985

12/23/11 32638

12/23/11 15903

12/23/11 556

12/23/11 6146

12/23/11 509

12/23/11 18872

12/23/11 142

12/23/11 645

12/23/11 7766

12/23/11 28037

12/23/11 32387

12/23/11 2966

12/23/11 1953

12/23/11 1846

12/23/11 5853

12/23/11 30554

12/23/11 1212

12/23/11 2816

12/23/11 12106

12/23/11 522

12/23/11 5303

12/23/11 32999

12/23/11 276

12/23/11 5469

12/23/11 22241

12/23/11 141

12/23/11 679

12/23/11 2218

12/23/11 23957

12/23/11 2530

12/23/11 3301

12/23/11 7895

12/23/11 4312

12/23/11 32875

12/23/11 1858

12/23/11 7450

QUILL CORPORATION

REALLY GOOD STUFF INC

SCHENDEL PEST SERVICES

SHELL

SOUTHWEST KANSAS AREA COOP 613

SOUTHWEST PLAINS REGIONAL SERVICE CENTER

STRENGTHENING YOUNG FAMILIES

T/TAS

TMHC SERVICES, INC.

WARD'S NATURAL SCIENCE EST. LLC

XPEDX

CENTERA BANK

ADRIANA HOLGUIN

ALISON MELIA

ARMSTRONG, KIM

AT&T ADVERTISING & PUBLISHING

BENTON, BEVERLY

BRIAN HASTINGS

BUREAU OF EDUCATION & RESEARCH INC

CARLIN GIBSON

CHRISTINE SANCHEZ

CITY OF DODGE CITY

CRYSTAL SPRINGS BOOKS

DEMCO, INC.

DOCUFORCE

DODGE CITY CHAMBER OF COMMERCE

DODGE CITY HIGH SCHOOL

DOUSSA, KATHY

EPHAIM OCHOA

GARRY R. GAHM

GIFFORD, JAY

HARPER, CECILIA

HOLIDAY INN SELECT

HOWARTH, EDWARD

HUGO BAEZA

INNOVATIVE LEARNING CONCEPTS INC

INSECT LORE PRODUCTS

JONATHAN HANSEN

K S H S A A

KANSAS ASSOCIATION OF SCHOOL BOARDS

KATHY ISENBART

KFSA

LEARNING A-Z

MATTHEW LEGG

NAPA OF DODGE CITY

ORSCHELN

PAPA JOHN'S PIZZA

PICK CHIROPRACTIC

PITNEY BOWES INC

RADIO SHACK

REHMERT, CHUCK

RUCKER REPAIR INC

SCHOLASTIC INC

SCHOOL SPECIALTY

SHIRLEY R.VORAN

Page No 3

FPREG01A

Type

C

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

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c

c

c

c

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c

c

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c

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c

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c

c

c

c

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Bank Check No

01 00178612

01 00178613

01 00178614

01 00178615

01 00178616

01 00178617

0! 00178618

01 00178619

01 00178620

01 00178621

01 00178622

01 00178623

0 1 00178624

01 00178625

01 00178626

0 1 00178627

0 1 00178628

01 00178629

01 00178630

01 00178631

01 00178632

01 00178633

01 00178634

01 00178635

01 00178636

01 00178637

01 00178638

01 00178639

01 00178640

01 00178641

01 00178642

01 00178643

01 00178644

01 00178645

01 00178646

01 00178647

01 00178648

01 00178649

01 00178650

01 00178651

01 00178652

01 00178653

01 00178654

01 00178655

01 00178656

01 00178657

01 00178658

01 00178659

01 00178660

0 1 00178661

01 00178662

01 00178663

01 00178664

01 00178665

01 00178666

Amount

450.00

125.00

80.00

245.00

40.00

837.90

2,734.88

657.20

5,062.50

5,730.00

216.00

33,377.84

803.75

4.389.63

1,093.80

54 .00

22.03

4,847.72

10,271.16

76.25

52,376.48

3,830.00

137.43

78 . 72

46 .00

263.50

65 . 98

80.00

65 .98

17 . 98

2,730.44

3, 872.54

18,687.46

2,259.08

79 . 59

822.94

2,981.10

90.00

1,553.80

365.93

1,299.26

590.85

559.00

390 .30

175.00

3, 232.64

1, 111.88

263.68

240.61

310.00

182.35

352.59

1,659.43

2.071.64

286.00

A/P

Dodge USD 44 3

Summary Check RegisterDate Vendor

12/23/11 839

12/23/11 1348

12/23/11 23434

12/23/11 35807

12/23/11 35343

12/23/11 1701

12/23/11 700

12/23/11 890

12/30/11 5923

12/30/11 5925

01/09/12 35823

01/09/12 4402

01/09/12 6185

01/09/12 4 0

01/09/12 5770

01/09/12 6224

01/09/12 6313

01/09/12 6186

01/09/12 6188

01/09/12 15296

01/09/12 1271

01/09/12 4057

01/09/12 9001

01/09/12 28991

01/09/12 35831

01/09/12 318

01/09/12 7756

01/09/12 4030

01/09/12 7575

01/09/12 31925

01/09/12 25909

01/09/12 5595

01/09/12 7748

01/09/12 5372

01/09/12 7001

01/09/12 30538

01/09/12 28061

01/09/12 551

01/09/12 248

01/09/12 1813

01/09/12 5607

01/09/12 4583

01/09/12 35459

01/09/12 15946

01/09/12 2168

01/09/12 31127

01/09/12 74

01/09/12 26751

01/09/12 199

01/09/12 3398

01/09/12 23043

01/09/12 575

01/09/12 1551

01/09/12 30902

01/09/12 17884

SOUTHWEST KANSAS AREA COOP 613


SPEARVILLE PUBLIC SCHOOLS

STEVEN RAY

VANDERBILT UNIVERSITY

VISA

WALMART COMMUNITY BRC

WICHITA AIRPORT HILTON

WATERS REALTY INC

WATERS REALTY INC & CENTRAL NATIONAL BAN

ALISHE CRAFT

BEN E KEITH FOODS

BESTWATER OF S W K

CARGILL FOOD DISTRIBUTION

COCA-COLA REFRESHMENTS USA, INC

CULLIGAN OF DODGE CITY

DEINES, DEBRA

EARTHGRAINS BAKING COS., INC.

F & A FOOD SALES

HEARTLAND AUTO-CHLOR SYSTEMS LLC

HILAND/STEFFENS DAIRY COMPANY

KANSAS WHEAT HOUSE

KROGER

MARIA DEL CARMEN MARTINEZ

MARLA &/OR RALPH NALL

RAY OMO INC

RAYO, CHRISTINA

ROY, DAVID

SANCHEZ, LAURA

STEPHANY SAING

SYSCO OF KANSAS CITY

UNIFIRST CORPORATION

US FOODSERVICE

VARIETY VENDING

WAL-MART

WALLACE PACKAGING LLC

WILLES TORTILLERIA

A 1 GLASS COMPANY

AIRGAS MID SOUTH

ALLIED BUS SALES INC #25391

AMERICAN EQUIPMENT COMPANY

AMERICAN TIME & SIGNAL COMPANY

AUDIO ACOUSTICS INC

BAISCH & SKINNER

BISHOP-CARROLL HIGH

BONNIE SIMS

BRIER & HALE MUSIC

BUS PARTS WAREHOUSE

CARQUEST AUTO PARTS

CENTURY UNITED COMPANIES

CHEM-AQUA

CHEMSEARCH

CINTAS CORP

CONTROL INSTALLATIONS OF IOWA INC

CREATIVE MATHEMATICS

Page No 4

FPREG01A

Type

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Bank Check No

01 00178722

01 00178723

01 00178724

01 00178725

01 00178726

01 00178727

01 00178728

01 00178729

01 00178730

01 00178731

01 00178732

01 00178733

01 00178734

0 1 00178735

01 00178736

0 1 00178737

01 00178738

01 00178739

01 00178740

01 00178741

01 00178742

01 00178743

01 00178744

01 00178745

0 1 00178746

01 00178747

01 00178748

01 00178749

01 00178750

01 00178751

01 00178752

01 00178753

01 00178754

01 00178755

01 00178756

01 00178757

01 00178758

01 00178759

01 00178760

01 00178761

01 00178762

01 00178763

01 00178764

01 00178765

01 00178766

01 00178767

01 00178768

0 1 00178769

01 00178770

Total Bank No 01

Amount

24 .90

100.00

1,210.44

157.92

130.00

60 .80

13,129.81

1,814.97

62. 95

4,850.00

39.87

130.00

305.00

362.34

115.54

130.00

1,025.47

484.58

1,186.09

150.00

140.00

3,145.00

699.39

451.73

90.00

247.00

286.50

27,560.00

465.75

133.50

234.96

2,412.61

1,230.30

87 .63

212.74

75.00

6.00

1,081.19

280.18

430.00

105.00

41. 51

65 .00

1,887.61

63 .00

917.23

63 .00

19,778.21

1,140.00

2,465,441.54

A/P

Dodge USD 44 3

Summary Check RegisterDate Vendo

01/09/12 656

01/09/12 18775

01/09/12 143

01/09/12 2813

01/09/12 16357

01/09/12 5779

01/09/12 1489

01/09/12 338

01/09/12 3301

01/09/12 318

01/09/12 4798

01/09/12 35238

01/09/12 2745

01/09/12 2668

01/09/12 5776

01/09/12 35734

01/09/12 4652

01/09/12 1858

01/09/12 358

01/09/12 29955

01/09/12 35661

01/09/12 6085

01/09/12 692

01/09/12 7450

01/09/12 35653

01/09/12 3298

01/09/12 7072

01/09/12 1348

01/09/12 834

01/09/12 14168

01/09/12 2914

01/09/12 372

01/09/12 374

01/09/12 7865

01/09/12 1382

01/09/12 3375

01/09/12 390

01/09/12 8761

01/09/12 6432

01/09/12 34061

01/09/12 4937

01/09/12 145

01/09/12 698

01/09/12 606

01/09/12 5448

01/09/12 1961

01/09/12 34576

01/09/12 416

01/09/12 17752

POPPLER'S MUSIC STORE

PRATT SENIOR HIGH SCHOOL

PRIDE AG RESOURCES

PRIMARY CONCEPTS

PROFESSIONAL CLEANING SYSTEMS, INC

PRUFROCK PRESS

PUR-O-ZONE CLEANING CHEMICAL

QUILL CORPORATION

RADIO SHACK

RAY OMO INC

RAYMOND GEDDES & COMPANY INC.

REBECCA GINTHER

RENTAL SERVICE COOP

ROBERTS HUTCH LINE INC

SAGE PUBLICATIONS INC

SARAH JOHNSON

SCHOLASTIC

SCHOOL SPECIALTY

SENSENEY MUSIC INC

SEON SYSTEMS SALES INC

SHAWNEE MISSION NORTHWEST HIGH SCHOOL

SHEREE HAHN

SHERWIN-WILLIAMS

SHIRLEY R.VORAN

SHOOT-A-WAY, INC.

SNAP-ON TOOLS

SNYDER RADIO SERVICE, INC.


SOUTHWEST TOWING INC

SPORTS INFORMATION MEDIA

STANDARD STATIONERY SUPPLY CO

STANION WHOLESALE ELECTRIC

STEWART PLUMBING

TAYLOR, MARCY

TEACHING STRATEGIES INC

THOMAS MORE PREP

TROPHY SHOP

U-LINE CORPORATION

UNITED WIRELESS

UNITED WIRELESS ARENA

UNIVERSITY OF KANSAS CONTINUING EDUCATIO

UNRUH-FOSTER INC.

WARDROBE SANITONE DRY CLEANERS

WATERS TRUE VALUE HARDWARE

WESTERN PLAINS COMPLEX

WESTERN SUPPLY CO

WHITNEY VAN DER KAMP

WINANS OIL INC

WORLD BOOK INC.

Page No 6

FPREG01A

Type

c

C

c

C

c

c

C

C

c

C

c

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Bank Check No Amount Date

Dodge USD 44 3

A/P Summary Check RegisterVendor

Page No 7

FPREG01A

Total Hand Checks (Including Hand Voids)

Total Computer Checks (Including Computer Voids)

Total ACH Checks (Including Voids)

Total Computer Voids

Total Hand Voids

Total ACH Voids

Grand Total:

Type

.00

2,465,441.54

.00

.00

.00

.00

2,465,441.54

=h Yr Batch No Amount

2 8779 1,826.80

2 8782 13,776.86

2 8783 255,197.56

2 8814 12,010.98

2 8815 1,070,394.08

2 8821 2,775.49

2 8824 109,533.35

2 8826 10,792.50

2 8828 90,406.68

2 8832 743.86

2 8838 468,122.12

2 8857 89,791.77

2 8861 3,635.72

2 8878 100,000.00

2 8879 32,493.00

2 8880 2,734.88

2 8883 57,658.49

2 8887 143,547.40

ford county, kansas agenda · 1/9/2012 · b. approval of minutes for december 12, 2011 board...

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