fowler, usd 225 finance/budget/budget_at_a...usd #: 225 introduction mission statement fowler, usd...

Fowler, USD 225

• Budget General Information (characteristics of district)

• Supplemental Information for Tables in Summary of Expenditures

• KSDE Website Information Available

• Summary of Expenditures (Sumexpen.xls)

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2009-2010 Budget General Information USD #: 225

Introduction Mission Statement Fowler, USD 225

The mission of Fowler, USD 225 is to provide all students with a diverse education with emphasis on respect for self and others, an appreciation for the fine arts, and lifelong learning. Our schools seek to equip all students with the necessary skills to become contributing members in an ever changing global society. The students at USD 225 are receiving a high-quality education in an environment of manageable class size. The district is blessed with a caring, professional instructional staff and test scores reflect the quality of offerings. The district has traditionally had zero drop-outs, which is indicated by the 100% graduation rate.

Board Members Tim Milford, President PO Box 207, Fowler, Kansas 67844 Leighton Miller, Vice-President PO Box 272, Fowler, Kansas 67844 Jan Granados PO Box 48, Fowler, Kansas 67844 Dan Harris 19075 F Rd., Fowler, Kansas 67844 Cal Lamberth 36602 23 Rd, Fowler, Kansas 67844 Steve Lundeen 3123 27 Rd., Fowler, Kansas 67844 Janice Smith PO Box 177, Fowler, Kansas 67844

Key Staff Superintendent/Elementary Principal: Sam Seybold Board Clerk: Brenda Wenta Jr/Sr High Principal: Jason Fawcett Counselor: Laurie Devine Transportation Supervisor: Dennis McDowell

The District’s Accomplishments and Challenges Accomplishments: All students have access to technology. A new math curriculum is being implemented district-wide in FY09. A new science curriculum was implemented for grades 1-6 in FY08. Graduation rates continue at 100%. District students perform very well on the KS assessment tests. The district is fully accredited with the North Central Accreditation Association. The district opened its new Industrial Art building in the fall of 2006. This modern, state-of-the-art facility offers woodworking, metals, CAD, small engine repair and ART.

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The district passed a 1,940,000. bond issue to build a monolithic dome to house the band room, gymnasium and a multi-purpose room. Anticipated date to open is August, 2010. Challenges: USD225 is not immune to the state budget crunch and the cuts incurred in FY09 and FY10 created a challenging budgetary environment. Drastic cuts have been implemented and targeted as to not disrupt the traditional academic opportunities as much as possible. Further future budget cuts will diminish programs and staffing. One of our main challenges is to attract and retain quality instructional staff to a rural community. As with smaller communities in Kansas, maintaining enrollment at a time when housing is lacking will be an on-going challenge.

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Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) 2. Summary of General Fund Expenditures by Function 3. Summary of Supplemental General Fund Expenditures by Function 4. Summary of General and Supplemental General Fund Expenditures by Function 5. Summary of Special Education Fund by Function 6. Instruction Expenditures (1000) 7. Student and Instructional Support Expenditures (2100 & 2200) 8. General Administration Expenditures (2300) 9. School Administration Expenditures (2400) 10. Operations and Maintenance Expenditures (2600) 11. Other Costs (2500 & 2900: Other Supplemental Services) (3000: Non-Instruction Services) 12. Capital Improvements (4000) 13. Debt Services (5000) 14. Miscellaneous Information Unencumbered Cash Balance by Fund 15. Reserve Funds Unencumbered Cash Balance 16. Other Information - FTE 17. Miscellaneous Information Mill Rates by Fund 18. Other Information – Assessed Valuation and Bonded Indebtedness Note: The FTE (full time equivalency) used in this report to calculate the “Amount Per Pupil” is defined as following: Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time.

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KSDE Website Information Available K-12 Statistics (Building, District or State Totals) http://www.ksde.org/Default.aspx?tabid=223

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

School Finance Reports and Publications http://www.ksde.org/Default.aspx?tabid=1870

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

Kansas Building Report Card (listed on the right under Data Portal sections) http://www.ksde.org/Default.aspx?tabid=229

• Attendance Rate • Graduation Rate • Dropout Rate • School Violence • Assessments

o Reading o Mathematics o Writing

• Graduates Passing Adv. Science Courses • Graduates Passing Adv. Math Courses

http://www.ksde.org/Default.aspx?tabid=223



USD# 225

Summary of Total Expenditures By Function

(All Funds)

% % % % %2007-2008 of 2008-2009 of inc/ 2009-2010 of inc/

Actual Tot Actual Tot dec Budget Tot dec

Instruction 1,428,541 59% 1,376,830 54% -4% 1,934,733 63% 41%

Student & Instructional Support 123,381 5% 133,591 5% 8% 137,815 4% 3%

General Administration 93,816 4% 102,973 4% 10% 105,472 3% 2%

School Administration (Building) 148,856 6% 148,491 6% 0% 149,968 5% 1%

Operations & Maintenance 250,085 10% 227,118 9% -9% 257,318 8% 13%

Capital Improvements 26,284 1% 41,108 2% 56% 40,000 1% -3%

Debt Services 0 0% 0 0% 0% 93,384 3% 0%

Other Costs 351,653 15% 517,227 20% 47% 375,974 12% -27%

Total Expenditures 2,422,616 100% 2,547,338 100% 5% 3,094,664 100% 21%

Amount per Pupil $12,618 $14,897 18% $18,204 22%

Note: Percentages on charts are within +-1% due to rounding used. Pie graph percentages may differ from charts for this reason also.

Further definition of what goes into each category:Instruction - 1000 Operations & Maintenance - 2600Student & Instructional Support - 2100 & 2200 Other Costs - 2500, 2900 and 3000 and all others not included elsewhereGeneral Administration - 2300 Capital Improvements - 4000School Administration (Building) - 2400 Debt Services - 5100 Transfers - 5200

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

0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

Instruction Student & Instructional Support

General Administration

School Administration

(Building)

Operations & Maintenance

Capital Improvements

Debt Services Other Costs

Summary of Total Expenditures By Function (All Funds)

2007-2008

2008-2009

2009-2010

Instruction63%

Student & Instructional Support5%

General Administration3%

School Administration (Building)

5%

Operations & Maintenance8%

Capital Improvements1%

Debt Services3%

Other Costs12%

2009-2010 Summary of Total Expenditures By Function(All Funds)

Instruction

Student & Instructional Support





Debt Services

Other Costs

9/17/2009 10:19 AM Sumexpen.xls Page 1 of 19

USD# 225

Summary of General Expendituresby Function

% % % % %2007-2008 of 2008-2009 of inc/ 2009-2010 of inc/


Instruction 662,234 55% 708,033 59% 7% 757,474 57% 7%



School Administration (Building) 131,216 11% 129,612 11% -1% 132,141 10% 2%


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

Other Costs 145,914 12% 91,744 8% -37% 163,008 12% 78%


Amount per Pupil $6,216 $6,992 12% $7,796 12%

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

300 000

400,000

500,000

600,000

700,000

800,000

Summary of General Fund Expendituresby Function

2007-2008

2008-2009

2009-2010

0

100,000

200,000

300,000

400,000

500,000

600,000

700,000

800,000

Instruction Student & Instructional

Support



(Building)



Other Costs

Summary of General Fund Expendituresby Function

2007-2008

2008-2009

2009-2010

Instruction57%


9%



10%


Other Costs12%

2009-2010 Summary of General Fund Expendituresby Function

Instruction






Other Costs


USD# 225

Summary of Supplemental General Fund Expendituresby Function

% % % % %2007-2008 of 2008-2009 of inc/ 2009-2010 of inc/


Instruction 209,188 46% 145,654 32% -30% 236,030 50% 62%






Other Costs 43,348 10% 129,523 28% 199% 35,300 7% -73%

Total Expenditures 451,567 100% 458,376 100% 2% 474,230 100% 3%

Amount per Pupil $2,352 $2,681 14% $2,790 4%

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

150,000

200,000

250,000


2007-2008

2008-2009

2009-2010

Instruction50%


2%General Administration

7%


2%


32%

Other Costs7%

2009-2010 Summary of Supplemental General Fund Expendituresby Function

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

0

50,000

100,000

150,000

200,000

250,000


Support



(Building)



Other Costs


2007-2008

2008-2009

2009-2010


USD# 225Summary of General and Supplemental General Fund

Expenditures by Function

% % % % %2007-2008 of 2008-2009 of inc/ 2009-2010 of inc/


Instruction 871,422 53% 853,687 52% -2% 993,504 55% 16%






Other Costs 189,262 12% 221,267 13% 17% 198,308 11% -10%


Amount per Pupil $8,568 $9,672 13% $10,586 9%

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

400,000

600,000

800,000

1,000,000

1,200,000

Summary of General and Supplemental General FundExpenditures by Function

2007-2008

2008-2009

2009-2010

0

200,000

400,000

600,000

800,000

1,000,000

1,200,000


Support



(Building)



Other Costs

Summary of General and Supplemental General FundExpenditures by Function

2007-2008

2008-2009

2009-2010

Instruction55%


7%



8%


Other Costs11%

2009-2010 Summary of General and Supplemental General Fund Expenditures by Function

Instruction






Other Costs


USD# 225

Summary of Special Education Fundby Function

% % % % %2007-2008 of 2008-2009 of inc/ 2009-2010 of inc/


Instruction 242,266 100% 217,104 100% -10% 215,197 100% -1%

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

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

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

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


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

Total Expenditures 242,266 100% 217,104 100% -10% 215,197 100% -1%

Amount per Pupil $1,262 $1,270 1% $1,266 0%

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

100,000

150,000

200,000

250,000

300,000

Summary of Special Education Fund Expendituresby Function

2007-2008

2008-2009

2009-2010

0

50,000

100,000

150,000

200,000

250,000

300,000


Support



(Building)



Other Costs

Summary of Special Education Fund Expendituresby Function

2007-2008

2008-2009

2009-2010

Instruction100%

2009-2010 Summary of Special Education Fundby Function

Instruction






Other Costs


USD# 225Instruction Expenditures (1000)

% %2007-2008 2008-2009 inc/ 2009-2010 inc/

Actual Actual dec Budget dec

General 662,234 708,033 7% 757,474 7%Federal Funds 57,887 56,388 -3% 70,768 26%Supplemental General 209,188 145,654 -30% 236,030 62%At Risk (4yr Old) 13,131 8,800 -33% 10,000 14%At Risk (K-12) 150,740 160,634 7% 171,946 7%Bilingual Education 13,559 10,560 -22% 12,000 14%Virtual Education 0 0 0%Capital Outlay 16,902 6,177 -63% 371,823 5919%Driver Education 8,121 8,371 3% 13,981 67%Declining Enrollment 0 0 0% 0 0%Extraordinary School Program 0 0 0% 0 0%Food Service 0 0 0% 0 0%Professional Development 0 0 0% 0 0%Parent Education Program 0 0 0% 0 0%Summer School 0 0 0% 0 0%Special Education 242,266 217,104 -10% 215,197 -1%Cost of Living 0 0 0% 0 0%Vocational Education 0 0 0% 0 0%Gifts/Grants 0 3,450 0% 13,050 278%Special Liability 0 0 0% 0 0%School Retirement 0 0 0% 0 0%Extraordinary Growth Facilities 0 0 0% 0 0%Special Reserve 0 0 0%KPERS Spec. Ret. Contribution 52,214 49,406 -5% 62,464 26%Contingency Reserve 0 0 0%Text Book & Student Material 2,299 2,253 -2%Bond & Interest #1 0 0 0% 0 0%Bond & Interest #2 0 0 0% 0 0%No-Fund Warrant 0 0 0% 0 0%Special Assessment 0 0 0% 0 0%Temporary Note 0 0 0% 0 0%

SUBTOTAL 1,428,541 1,376,830 -4% 1,934,733 41%Enrollment (FTE)* 192.0 171.0 -11% 170.0 -1%Amount per Pupil 7,440 8,052 8% 11,381 41%

Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%A V i l S h l 0 0 0%Area Vocational School 0 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 1,428,541 1,376,830 -4% 1,934,733 41%

NOTE: Gifts/Grants includes private grants and grants from nonfederal sources.

Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education,Special Education Coop and Tuition Reimbursement.

*Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollmentand kindergarten students attending full time.

0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

2007-2008 2008-2009 2009-2010

Instruction Expenditures

0

100,000

200,000

300,000

400,000

500,000

600,000

700,000

800,000

2007-2008 2008-2009 2009-2010

Instruction Expenditures

General

Supplemental General

Special Education


USD# 225

Student and Instructional Support Expenditures (2100 & 2200)

% %2007-2008 2008-2009 inc/ 2009-2010 inc/


General 106,428 116,159 9% 119,336 3%Federal Funds 0 0 0% 0 0%Supplemental General 7,631 8,065 6% 10,600 31%At Risk (4yr Old) 0 0 0% 0 0%At Risk (K-12) 0 0 0% 0 0%Bilingual Education 0 0 0% 0 0%Virtual Education 0 0 0%Capital Outlay 0 0 0% 0 0%Driver Training 0 0 0% 0 0%Declining Enrollment 0 0 0% 0 0%Extraordinary School Program 0 0 0% 0 0%Food Service 0 0 0% 0 0%Professional Development 1,620 0 -100% 148 0%Parent Education Program 0 0 0% 0 0%Summer School 0 0 0% 0 0%Special Education 0 0 0% 0 0%Cost of Living 0 0 0% 0 0%Vocational Education 0 0 0% 0 0%Gifts/Grants 0 0 0% 0 0%Special Liability 0 0 0% 0 0%School Retirement 0 0 0% 0 0%Extraordinary Growth Facilities 0 0 0% 0 0%Special Reserve 0 0 0%KPERS Spec. Ret. Contribution 7,702 9,367 22% 7,731 -17%Contingency Reserve 0 0 0%Text Book & Student Material 0 0 0%Bond & Interest #1 0 0 0% 0 0%Bond & Interest #2 0 0 0% 0 0%No-Fund Warrant 0 0 0% 0 0%Special Assessment 0 0 0% 0 0%Temporary Note 0 0 0% 0 0%

SUBTOTAL 123,381 133,591 8% 137,815 3%Enrollment (FTE)* 192.0 171.0 -11% 170.0 -1%Amount per Pupil 643 781 22% 811 4%

Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 123,381 133,591 8% 137,815 3%Amount per Pupil $715 $835 17% $811 -3%




0

20,000

40,000

60,000

80,000

100,000

120,000

140,000

160,000

2007-2008 2008-2009 2009-2010

Student and Instructional Support Expenditures


USD# 225

General Administration Expenditures (2300)

% %2007-2008 2008-2009 inc/ 2009-2010 inc/


General 62,238 67,803 9% 69,244 2%Federal Funds 0 0 0% 0 0%Supplemental General 24,731 29,178 18% 31,600 8%At Risk (4yr Old) 0 0 0% 0 0%At Risk (K-12) 0 0 0% 0 0%Bilingual Education 0 0 0% 0 0%Virtual Education 0 0 0%Capital Outlay 0 0 0% 0 0%Driver Training 0 0 0% 0 0%Declining Enrollment 0 0 0% 0 0%Extraordinary School Program 0 0 0% 0 0%Food Service 0 0 0% 0 0%Professional Development 0 0 0% 0 0%Parent Education Program 0 0 0% 0 0%Summer School 0 0 0% 0 0%Special Education 0 0 0% 0 0%Cost of Living 0 0 0% 0 0%Vocational Education 0 0 0% 0 0%Gifts/Grants 0 0 0% 0 0%Special Liability Expense 0 0 0% 0 0%School Retirement 0 0 0% 0 0%Extraordinary Growth Facilities 0 0 0% 0 0%Special Reserve 0 0 0%KPERS Spec. Ret. Contribution 6,847 5,992 -12% 4,628 -23%Contingency Reserve 0 0 0%Text Book & Student Material 0 0 0%Bond & Interest #1 0 0 0% 0 0%Bond & Interest #2 0 0 0% 0 0%No-Fund Warrant 0 0 0% 0 0%Special Assessment 0 0 0% 0 0%Temporary Note 0 0 0% 0 0%


Adult Education 0 0 0% 0 0%Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 93,816 102,973 10% 105,472 2%




0

20,000

40,000

60,000

80,000

100,000

120,000

2007-2008 2008-2009 2009-2010

General Administration Expenditures


USD# 225

School Administration Expenditures (2400)

% %2007-2008 2008-2009 inc/ 2009-2010 inc/


General 131,216 129,612 -1% 132,141 2%Federal Funds 0 0 0% 0 0%Supplemental General 9,084 7,963 -12% 9,200 16%At Risk (4yr Old) 0 0 0% 0 0%At Risk (K-12) 0 0 0% 0 0%Bilingual Education 0 0 0% 0 0%Virtual Education 0 0 0%Capital Outlay 0 0 0% 0 0%Driver Training 0 0 0% 0 0%Declining Enrollment 0 0 0% 0 0%Extraordinary School Program 0 0 0% 0 0%Food Service 0 0 0% 0 0%Professional Development 0 0 0% 0 0%Parent Education Program 0 0 0% 0 0%Summer School 0 0 0% 0 0%Special Education 0 0 0% 0 0%Cost of Living 0 0 0% 0 0%Vocational Education 0 0 0% 0 0%Gifts/Grants 0 0 0% 0 0%Special Liability Expense 0 0 0% 0 0%School Retirement 0 0 0% 0 0%Extraordinary Growth Facilities 0 0 0% 0 0%Special Reserve 0 0 0%KPERS Spec. Ret. Contribution 8,556 10,916 28% 8,627 -21%Contingency Reserve 0 0 0%Text Book & Student Material 0 0 0%Bond & Interest #1 0 0 0% 0 0%Bond & Interest #2 0 0 0% 0 0%No-Fund Warrant 0 0 0% 0 0%Special Assessment 0 0 0% 0 0%Temporary Note 0 0 0% 0 0%


Adult Education 0 0 0% 0 0%Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 148,856 148,491 0% 149,968 1%




0

20,000

40,000

60,000

80,000

100,000

120,000

140,000

160,000

2007-2008 2008-2009 2009-2010

School Administration Expenditures


USD# 225

Operations and Maintenance Expenditures (2600)

% %2007-2008 2008-2009 inc/ 2009-2010 inc/


General 85,455 82,228 -4% 84,182 2%Federal Funds 0 0 0% 0 0%Supplemental General 157,585 137,993 -12% 151,500 10%At Risk (4yr Old) 0 0 0% 0 0%At Risk (K-12) 0 0 0% 0 0%Bilingual Education 0 0 0% 0 0%Virtual Education 0 0 0%Capital Outlay 0 0 0% 15,000 0%Driver Training 1,372 1,188 -13% 1,400 18%Declining Enrollment 0 0 0% 0 0%Extraordinary School Program 0 0 0% 0 0%Food Service 539 0 -100% 0 0%Professional Development 0 0 0% 0 0%Parent Education Program 0 0 0% 0 0%Summer School 0 0 0% 0 0%Special Education 0 0 0% 0 0%Cost of Living 0 0 0% 0 0%Vocational Education 0 0 0% 0 0%Gifts/Grants 0 0 0% 0 0%Special Liability 0 0 0% 0 0%School Retirement 0 0 0% 0 0%Extraordinary Growth Facilities 0 0 0% 0 0%Special Reserve 0 0 0%KPERS Spec. Ret. Contribution 5,134 5,709 11% 5,236 -8%Contingency Reserve 0 0 0%Text Book & Student Material 0 0 0%Bond & Interest #1 0 0 0% 0 0%Bond & Interest #2 0 0 0% 0 0%No-Fund Warrant 0 0 0% 0 0%Special Assessment 0 0 0% 0 0%Temporary Note 0 0 0% 0 0%

SUBTOTAL 250,085 227,118 -9% 257,318 13%Enrollment (FTE)* 192.0 171.0 -11% 170.0 -1%Amount per Pupil 1,303 1,328 2% 1,514 14%

Adult Education 0 0 0% 0 0%Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 250,085 227,118 -9% 257,318 13%




0

50,000

100,000

150,000

200,000

250,000

300,000

2007-2008 2008-2009 2009-2010

Operations and Maintenance Expenditures


USD# 225

Other Costs(2500 & 2900: Other Supplemental Services)

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

% %2007-2008 2008-2009 inc/ 2009-2010 inc/


General 145,914 91,744 -37% 163,008 78%Federal Funds 0 0 0% 0 0%Supplemental General 43,348 129,523 199% 35,300 -73%At Risk (4yr Old) 0 0 0% 0 0%At Risk (K-12) 0 0 0% 0 0%Bilingual Education 0 0 0% 0 0%Virtual Education 0 0 0%Capital Outlay 0 131,123 0% 0 -100%Driver Training 0 0 0% 0 0%Declining Enrollment 0 0 0% 0 0%Extraordinary School Program 0 0 0% 0 0%Food Service 157,255 154,195 -2% 163,276 6%Professional Development 0 0 0% 0 0%Parent Education Program 0 0 0% 0 0%Summer School 0 0 0% 0 0%Special Education 0 0 0% 0 0%Cost of Living 0 0 0% 0 0%Vocational Education 0 0 0% 0 0%Gifts/Grants 0 0 0% 0 0%Special Liability 0 0 0% 0 0%School Retirement 0 0 0% 0 0%Extraordinary Growth Facilities 0 0 0% 0 0%Special Reserve 0 0 0%KPERS Spec. Ret. Contribution 5,136 10,642 107% 14,390 35%Contingency Reserve 0 0 0%Text Book & Student Material 0 0 0%Bond & Interest #1 0 0 0% 0 0%Bond & Interest #2 0 0 0% 0 0%No-Fund Warrant 0 0 0% 0 0%Special Assessment 0 0 0% 0 0%Temporary Note 0 0 0% 0 0%

SUBTOTAL 351,653 517,227 47% 375,974 -27%Enrollment (FTE)* 192 0 171 0 11% 170 0 1%Enrollment (FTE)* 192.0 171.0 -11% 170.0 -1%Amount per Pupil 1,832 3,025 65% 2,212 -27%

Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 351,653 517,227 47% 375,974 -27%




0

100,000

200,000

300,000

400,000

500,000

600,000

2007-2008 2008-2009 2009-2010

Other Costs


USD# 225

Capital Improvements Expenditures (4000)

% %2007-2008 2008-2009 inc/ 2009-2010 inc/


General 0 0 0% 0 0%Federal Funds 0 0 0% 0 0%Supplemental General 0 0 0% 0 0%At Risk (4yr Old) 0 0 0% 0 0%At Risk (K-12) 0 0 0% 0 0%Bilingual Education 0 0 0% 0 0%Virtual Education 0 0 0%Capital Outlay 26,284 41,108 56% 40,000 -3%Driver Training 0 0 0% 0 0%Declining Enrollment 0 0 0% 0 0%Extraordinary School Program 0 0 0% 0 0%Food Service 0 0 0% 0 0%Professional Development 0 0 0% 0 0%Parent Education Program 0 0 0% 0 0%Summer School 0 0 0% 0 0%Special Education 0 0 0% 0 0%Cost of Living 0 0 0% 0 0%Vocational Education 0 0 0% 0 0%Gifts/Grants 0 0 0% 0 0%Special Liability 0 0 0% 0 0%School Retirement 0 0 0% 0 0%Extraordinary Growth Facilities 0 0 0% 0 0%Special Reserve 0 0 0%KPERS Spec. Ret. Contribution 0 0 0% 0 0%Contingency Reserve 0 0 0%Text Book & Student Material 0 0 0%Bond & Interest #1 0 0 0% 0 0%Bond & Interest #2 0 0 0% 0 0%No-Fund Warrant 0 0 0% 0 0%Special Assessment 0 0 0% 0 0%Temporary Note 0 0 0% 0 0%

SUBTOTAL 26,284 41,108 56% 40,000 -3%Enrollment (FTE)* 192.0 171.0 -11% 170.0 -1%Amount per Pupil 137 240 76% 235 -2%

Adult Education 0 0 0% 0 0%Ad lt S l t l Ed ti 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 26,284 41,108 56% 40,000 -3%




0

5,000

10,000

15,000

20,000

25,000

30,000

35,000

40,000

45,000

2007-2008 2008-2009 2009-2010

Capital Improvements (4000)


USD# 225

Debt Services Expenditures (5100)

% %2007-2008 2008-2009 inc/ 2009-2010 inc/


General 0 0 0% 0 0%Federal Funds 0 0 0% 0 0%Supplemental General 0 0 0% 0 0%At Risk (4yr Old) 0 0 0% 0 0%At Risk (K-12) 0 0 0% 0 0%Bilingual Education 0 0 0% 0 0%Virtual Education 0 0 0%Capital Outlay 0 0 0% 0 0%Driver Training 0 0 0% 0 0%Declining Enrollment 0 0 0% 0 0%Extraordinary School Program 0 0 0% 0 0%Food Service 0 0 0% 0 0%Professional Development 0 0 0% 0 0%Parent Education Program 0 0 0% 0 0%Summer School 0 0 0% 0 0%Special Education 0 0 0% 0 0%Cost of Living 0 0 0% 0 0%Vocational Education 0 0 0% 0 0%Gifts/Grants 0 0 0% 0 0%Special Liability 0 0 0% 0 0%School Retirement 0 0 0% 0 0%Extraordinary Growth Facilities 0 0 0% 0 0%Special Reserve 0 0 0%KPERS Spec. Ret. Contribution 0 0 0% 0 0%Contingency Reserve 0 0 0%Text Book & Student Material 0 0 0%Bond & Interest #1 0 0 0% 93,384 0%Bond & Interest #2 0 0 0% 0 0%No-Fund Warrant 0 0 0% 0 0%Special Assessment 0 0 0% 0 0%Temporary Note 0 0 0% 0 0%

SUBTOTAL 0 0 0% 93,384 0%Enrollment (FTE)* 192.0 171.0 -11% 170.0 -1%Amount per Pupil 0 0 0% 549 0%

Adult Education 0 0 0% 0 0%Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 0 0 0% 93,384 0%




010,00020,00030,00040,00050,00060,00070,00080,00090,000

100,000

2007-2008 2008-2009 2009-2010

Debt Services (5100)


USD# 225

Transfers (5200)

% %2007-2008 2008-2009 inc/ 2009-2010 inc/


General 670,003 572,781 -15% 377,000 -34%Federal Funds 0 0 0% 0 0%Supplemental General 96,354 75,800 -21% 70,053 -8%At Risk (4yr Old) 0 0 0% 0 0%At Risk (K-12) 0 0 0% 0 0%Bilingual Education 0 0 0% 0 0%Virtual Education 0 0 0%Capital OutlayDriver Training 0 0 0% 0 0%Declining Enrollment 0 0 0% 0 0%Extraordinary School Program 0 0 0% 0 0%Food Service 0 0 0% 0 0%Professional Development 0 0 0% 0 0%Parent Education Program 0 0 0% 0 0%Summer School 0 0 0% 0 0%Special Education 0 0 0% 0 0%Cost of Living 0 0 0% 0 0%Vocational Education 0 0 0% 0 0%Gifts/Grants 0 0 0% 0 0%Special Liability 0 0 0% 0 0%School Retirement 0 0 0% 0 0%Extraordinary Growth Facilities 0 0 0% 0 0%Special Reserve 0 0 0%KPERS Spec. Ret. Contribution 0 0 0% 0 0%Contingency Reserve 0 0 0%Text Book & Student Material 0 0 0%Bond & Interest #1 0 0 0% 0 0%Bond & Interest #2 0 0 0% 0 0%No-Fund Warrant 0 0 0% 0 0%Special Assessment 0 0 0% 0 0%Temporary Note 0 0 0% 0 0%

SUBTOTAL 766,357 648,581 -15% 447,053 -31%Enrollment (FTE)* 192.0 171.0 -11% 170.0 -1%Amount per Pupil 3,991 3,793 -5% 2,630 -31%

Adult Education 0 0 0% 0 0%Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 766,357 648,581 -15% 447,053 -31%




0

100,000

200,000

300,000

400,000

500,000

600,000

700,000

800,000

900,000

2007-2008 2008-2009 2009-2010

Transfers (5200)


USD# 225Miscellaneous Information

Unencumbered Cash Balance by Fund

July 1, 2007 July 1, 2008 July 1, 2009General 1 0 0Federal Funds 0 0 0Supplemental General 19,256 10,448 45,251At Risk (4yr Old) 9 0 0At Risk (K-12) 0 0 304Bilingual Education 0 0 0Virtual Education 0 0Capital Outlay 186,342 492,819 558,220Driver Training 8,926 10,823 10,634Declining Enrollment 0 0 0Extraordinary School Program 0 0 0Food Service 37,446 34,697 37,015Professional Development 1,617 148 148Parent Education Program 0 0 0Summer School 0 0 0Special Education 40,484 64,694 56,413Cost of Living 0 0 0Vocational Education 0 0 0Gifts/Grants 0 4,000 3,050Special Liability 0 0 0School Retirement 0 0 0Extraordinary Growth Facilities 0 0 0Special Reserve 0 0KPERS Spec. Ret. Contribution 0 0 0Contingency Reserve 101,098 111,877Text Book & Student Material 14,333 22,203Bond & Interest 1 0 0 0Bond & Interest 2 0 0 0No Fund Warrant 0 0 0Special Assessment 0 0 0Temporary Note 0 0 0

SUBTOTAL 409,512 751,709 711,035Enrollment (FTE)* 192.0 171.0 170.0Amount per Pupil 2,133 4,396 4,183

Adult Education 0 0 0Adult Supplemental Education 0 0 0du t Supp e e ta ducat o 0 0 0Area Vocational School 0 0Tuition Reimbursement 0 0 0Special Education Coop 0 0 0TOTAL 409,512 751,709 711,035




0

100,000

200,000

300,000

400,000

500,000

600,000

700,000

800,000

July 1, 2007 July 1, 2008 July 1, 2009

Unencumbered Cash Balances by Fund


USD# 225

Reserve FundsUnencumbered Cash Balance

July 1, 2007 July 1, 2008Special Reserve 0 0TOTAL OTHER 0 0Amount per Pupil $0 $0

*School districts are authorized by law to self insure rather than purchase insurance for the following categories: Worker's Comp,Health Insurance, Life Insurance, Property and Casualty (Risk Management) and Disability Income Insurance. Monies are placedin the Self Insured Fund to pay for claims which may arise from the categories listed above.

0

0

0

0

0

1

1

1

1

1

1

July 1, 2007 July 1, 2008

Unencumbered Cash Balances by Fund (Reserve Funds Only)


USD# 225Other Information

2005-2006 2006-2007 % 2007-2008 % 2008-2009 % 2009-2010 %Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/

dec dec dec dec

Enrollment (FTE)* 175.0 183.0 5% 172.5 -6% 160.0 -7% 170.0 6%

Enrollment (FTE)** 175.0 185.0 6% 192.0 4% 171.0 -11% 170.0 -1%Number of Students - Free Meals 81 62 -23% 76 23% 67 -12% 78 16%Number of Students - Reduced Meals 34 45 32% 29 -36% 32 10% 23 -28%

0.0

20.0

40.0

60.0

80.0

100.0

120.0

140.0

160.0

180.0

200.0

2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

Enrollment (FTE)* for Budget Authority

175.0

180.0

185.0

190.0

195.0

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

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

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

0.0

20.0

40.0

60.0

80.0

100.0

120.0

140.0

160.0

180.0

200.0

2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

Enrollment (FTE)* for Budget Authority

0

10

20

30

40

50

60

70

80

90

2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

Low Income Students

Free Meals

Reduced Meals

155.0

160.0

165.0

170.0

175.0

180.0

185.0

190.0

195.0

2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

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


USD# 225

Miscellaneous InformationMill Rates by Fund

2007-2008 2008-2009 2009-2010Actual Actual Budget

General 20.000 20.000 20.000Supplemental General 30.056 35.113 26.513Adult Education 0.000 0.000 0.000Capital Outlay 4.000 3.999 4.000Declining Enrollment 0.000 0.000 0.000Cost of Living 0.000 0.000 0.000Special Liability 0.000 0.000 0.000School Retirement 0.000 0.000 0.000Extraordinary Growth Facilities 0.000 0.000 0.000Bond & Interest 1 0.000 0.000 9.717Bond & Interest 2 0.000 0.000 0.000No Fund Warrant 0.000 0.000 0.000Special Assessment 0.000 0.000 0.000Temporary Note 0.000 0.000 0.000TOTAL USD 54.056 59.112 60.230Historical Museum 0.000 0.000 0.000Public Library Board 0.000 0.000 0.000Public Library Brd & Emp Benf 0.000 0.000 0.000Recreation Commission 2.387 2.000 2.000Recreation Commission Employee Benefit 0.000 0.000 0.000TOTAL OTHER 2.387 2.000 2.000

10.000

20.000

30.000

40.000

50.000

60.000

70.000

Total USD Mill Rates

General33%

Supplemental General44%

Capital Outlay7%

Bond & Interest 116%

2009-2010 Miscellaneous InformationMill Rates by Fund (Total USD)

General

Supplemental General

Adult Education

Capital Outlay

Special Liability

School Retirement

Declining Enrollment

Cost of Living

Bond & Interest 1

Bond & Interest 2

Extraordinary Growth Facilities

No Fund Warrant

Special Assessment

Temporary Note

0.000

10.000

20.000

30.000

40.000

50.000

60.000

70.000

2007-2008 2008-2009 2009-2010

Total USD Mill Rates


USD# 225Other Information

2007-2008 2008-2009 2009-2010Actual Actual Budget

Assessed Valuation $14,241,376 $13,472,701 $13,774,674

Bonded Indebtedness $25,096 $18,097 $1,950,962

$0

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

$14,000,000

$16,000,000

2007-2008 2008-2009 2009-2010

Assessed Valuation

$0

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

2007-2008 2008-2009 2009-2010

Bonded Indebtedness

$0

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

$14,000,000

$16,000,000

2007-2008 2008-2009 2009-2010

Assessed Valuation

$0

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

2007-2008 2008-2009 2009-2010

Bonded Indebtedness


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