renwick usd 267 finance/budget/budget...2010 garden plain high school was recognized as a national...

Renwick USD 267

i

• Budget General Information (characteristics of district)

• Supplemental Information for Tables in Summary of Expenditures

• KSDE Website Information Available

• Summary of Expenditures (Sumexpen.xlsx)

1

2013-14 Budget General Information USD #267

Introduction

Renwick USD #267 includes four elementary schools in Andale, Colwich, Garden Plain and St. Mark’s. We have two area high schools located in Andale and Garden Plain. Our enrollment is just under 2,000 students for the entire district.

Board Members

Rick Heimerman, President (316)-531-8826 (h) 29777 W. 23rd St. South Garden Plain, KS 67050 Greg Tice, Vice-President (316)-773-3594 (h) 614 Homestead Dr. Colwich, KS 67030 Steve Becker (316)-444-2962 (h) 5030 Tenpoint Andale, KS 67001 Bill Brand (316)-796-0440 (h) 3710 N. 205th St. West Colwich, KS 67030 Brent Dome (316)-796-1056 (h) 15400 Breezy Lane Colwich, KS 67030 Chris Heimerman (316)-535-2979 (h) 1203 N. Sedgwick Garden Plain, KS 67050 Chad Smith (316)-444-2034 (h) 507 Cedar Lane Andale, KS 67001

Renwick USD #267 – District Office

600 W. Rush, P.O. Box 68, Andale, KS 67001

Phone: (316)-444-2165 Fax: (316)-445-2241

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Key Staff Superintendent: Tracy Bourne Assistant Superintendent: Mindy Bruce Business Office Staff: Business Manager Pam Kelly Payroll Jackie Gates Accounts Payable Diane Lewick Other Key Contacts: Board Clerk/Admin. Asst. Janna Theis Support Secretary Jackie Gates

Board Treasurer Pam Kelly KPERS Designated Agent Pam Kelly Technology Director Ted Orth Food Service Director Lori Harder Facilities Director Tim Hopper School Principal Phone # Mascot Andale Elementary Tad Hatfield 444-2628 Falcons Andale High Stan May 444-2607 Indians Colwich Elementary Dennis McCall 796-1331 Cardinals Garden Plain Elementary Kati Thul 531-2261 Owls Garden Plain High Troy McChristian 531-2272 Owls St. Mark’s Elementary Craig Idacavage 796-1466 Eagles

The District’s Accomplishments and Challenges Accomplishments: Over the past nine years, the district has always scored above the state average in both reading and math on the Kansas State Assessment. This past year the schools in the district have earned the Standard of Excellence on the Kansas State Assessments 28 times in reading, 28 times in math and 9 times in science. In 2010 Garden Plain High School was recognized as a National Blue Ribbon School. Our activities continue to excel in head-to-head competition with other schools in the state, earning state level recognition in football, volleyball, basketball (AHS State Qualifier), wrestling (AHS State Champs), Odyssey of the Mind (AHS National and World Qualifiers), Track (AHS Boys 3A State Champs) and Softball (AHS/GPHS State Champs). Challenges: Renwick is a uniquely configured school district. It has five separate communities, each having their own distinctive personalities and loyalties. The district, and its patrons, has worked very hard over the years to become unified in our efforts to educate our students.

3

This has been accomplished through the development and implementation of a strategic plan. We are just starting our new strategic plan, which runs through 2016. The current structure of our district is based upon four K-8 buildings and two 9-12 high schools. While we recognize this structure provide community schools it also presents a higher financial burden on the taxpayers. This financial burden has been managed by the use of an LOB that has recently been maximized, but will not continue to support the growing needs of the district, even after the recent adjustments made by the legislation to state funding. The district asked for a Legislative Post Audit to be conducted in the spring of 2010. The results of the audit were not surprising to the district. It showed a commitment to students by spending more than our peers on instructional staff. We spend less than our peers in the area of building and district administration. We considered the recommendations of the Post Audit and implemented those that made sense to our district. Renwick made difficult, but financially and educationally sound decisions while trying to trim the budget for the 2011-2012 school year. We have positioned ourselves to have the flexibility to deal with possible additional mid-year cuts. If the cuts go beyond what we have prepared for, extremely difficult decisions, which will directly impact students, staff and our facilities, will have to be made. We are concerned with the trend we are seeing in our elementary schools of smaller class sizes. This has caused a decrease in enrollment four of the last five years. If this trend continues it is going to be difficult to manage, especially if the state does not adequately fund education. Other budget challenges include the higher bond debt service related to the 1999 and 2007 bond election construction projects; although we have seen our assessed property values increase we are still suffering from the loss of State Aid for Capital Outlay.

4

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 - Transfers 15. Miscellaneous Information Unencumbered Cash Balance by Fund 16. Reserve Funds Unencumbered Cash Balance 17. Other Information - FTE 18. Miscellaneous Information Mill Rates by Fund 19. 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.

5

KSDE Website Information Available K-12 Statistics (Building, District or State Totals) http://svapp15586.ksde.org/k12/k12.aspx

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

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

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

Kansas Building Report Card http://svapp15586.ksde.org/rcard/

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

o Reading o Mathematics o Writing

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

http://svapp15586.ksde.org/k12/k12.aspxhttp://www.ksde.org/Default.aspx?tabid=1870http://svapp15586.ksde.org/rcard/

USD# 267

Summary of Total Expenditures By Function (All Funds)

% % % % %

2011-2012 of 2012-2013 of inc/ 2013-2014 of inc/

Actual Tot Actual Tot dec Budget Tot dec

Instruction 10,199,760 53% 10,800,117 54% 6% 12,727,484 58% 18%

Student Support Services 280,748 1% 311,584 2% 11% 289,648 1% -7%

Instructional Support Services 316,492 2% 316,473 2% 0% 290,992 1% -8%

General Administration 428,663 2% 409,033 2% -5% 431,883 2% 6%

School Administration (Building) 1,000,985 5% 1,223,675 6% 22% 1,134,845 5% -7%

Operations & Maintenance 2,151,758 11% 1,971,570 10% -8% 1,821,680 8% -8%

Transportation 758,831 4% 874,162 4% 15% 891,447 4% 2%

Food Services 830,608 4% 736,405 4% -11% 972,271 4% 32%

Capital Improvements 170,218 1% 111,061 1% -35% 150,000 1% 35%

Debt Services 2,987,388 15% 3,045,438 15% 2% 3,026,390 14% -1%

Other Costs 177,983 1% 270,725 1% 52% 282,559 1% 4%

Total Expenditures* 19,303,434 100% 20,070,243 100% 4% 22,019,199 100% 10%

Amount per Pupil $9,950 $10,345 4% $11,350 10%

Current Expenditures** 15,849,751 100% 16,510,423 100% 4% 17,247,296 100% 4%

Amount per Pupil $8,170 $8,511 4% $8,890 4%

Instruction*** (Total Expenditures) 9,964,711 52% 10,585,581 53% 1% 11,446,971 52% -1%

Instruction*** (Current Expenditures) 9,964,711 63% 10,585,581 64% 1% 11,446,971 66% 2%

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

Further definition of what goes into each category:

Instruction - 1000 Transportation - 2700

Student Support Services - 2100 Food Service - 3100

Instructional Support Services - 2200 Other Costs - 2500/2900 and 3300

General Administration - 2300 Capital Improvements - 4000

School Administration (Building) - 2400 Debt Services - 5100

Operations & Maintenance - 2600 Transfers - 5200

Percent of Expenditures

* The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-12), Virtual Education, Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Vocational Education, Professional Development, Bond & Interest #1, Bond &

Interest #2, No-Fund Warrant, Special Assessment, Parent Education, School Retirement, Student Materials Revolving & Textbook Rental, Tuition Reimbursement,

Gifts/Grants, KPERS Special Retirement Contribution, Contingency, Special Liability Expense, Federal Funds, Adult Education, Adult Supplemental Education, Activity Fund

and Special Education Coop Fund.

*** Instruction excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63)

** Current Spending excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63)

0

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000

14,000,000 12,727,484

289,648 290,992 431,883 1,134,845

1,821,680 891,447 972,271

150,000

3,026,390

282,559

Summary of Total Expenditures by Function (All Funds)

2011-2012

2012-2013

2013-2014

Instruction 58%

Student Support Services 1%

Instructional Support 1%

General Administration 2%

School Administration (Building)

5%

Operations & Maintenance 8%

Transportation 4%

Food Services 5%

Capital Improvements 1%

Debt Services 14% Other Costs

1%

2013-14 Summary of Total Expenditures by Function

Instruction

Student Support Services

Instructional Support

General Administration


Operations & Maintenance

Transportation

Food Services

Capital Improvements

Debt Services

Other Costs

9/10/2013 3:08 PM Sumexpen.xlsx Page 1 of 24

USD# 267

Summary of General Fund Expenditures

by Function

% % % % %

2011-2012 of 2012-2013 of inc/ 2013-2014 of inc/


Instruction 2,573,741 38% 3,167,338 41% 23% 2,866,017 40% -10%

Student Support 270,378 4% 290,348 4% 7% 265,014 4% -9%

Instructional Support 279,382 4% 275,302 4% -1% 251,279 4% -9%

General Administration 347,738 5% 367,751 5% 6% 335,661 5% -9%

School Administration (Building) 858,836 13% 1,151,098 15% 34% 1,050,656 15% -9%


Transportation 433,908 6% 504,613 6% 16% 460,581 7% -9%

Capital Improvements 40,909 1% 0 0% -100% 0 0% 0%

Other Costs 54,755 1% 133,457 2% 144% 122,592 2% -8%

Total Expenditures 6,798,972 100% 7,782,018 100% 14% 7,078,811 100% -9%

Amount per Pupil $3,505 $4,011 14% $3,649 -9%

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

0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

2,866,017

265,014 251,279 335,661

1,050,656

1,727,011

460,581

0 122,592

Summary of General Fund Expenditures

2011-2012

2012-2013

2013-2014

Instruction 40%

Student Support 4%

Instructional Support 4%



15%


Transportation 6%

Other Costs 2%

2013-14 Summary of General Fund Expenditures by Function

Instruction

Student Support





Transportation


Other Costs


USD# 267

Summary of Supplemental General Fund Expenditures

by Function

% % % % %

2011-2012 of 2012-2013 of inc/ 2013-2014 of inc/


Instruction 3,674,517 100% 3,562,696 100% -3% 3,788,928 100% 6%

Student Support 0 0% 0 0% 0% 0 0% 0%

Instructional Support 0 0% 0 0% 0% 0 0% 0%

General Administration 11,977 0% 11,969 0% 0% 13,000 0% 9%

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

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

Transportation 0 0% 0 0% 0% 0 0% 0%

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

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

Total Expenditures 3,686,494 100% 3,574,665 100% -3% 3,801,928 100% 6%

Amount per Pupil $1,900 $1,843 -3% $1,960 6%

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

General Fund' line items.

0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

4,000,000 3,788,928

0 0 13,000 0 0 0 0 0

Summary of Supplemental General Expenditures by Function

2011-2012

2012-2013

2013-2014

Instruction 100%

2013-14 Summary of Supplemental General Fund Expenditures by Function

Instruction

Student Support





Transportation


Other Costs


USD# 267

Summary of General and Supplemental General Fund

Expenditures by Function

% % % % %

2011-2012 of 2012-2013 of inc/ 2013-2014 of inc/


Instruction 6,248,258 60% 6,730,034 59% 8% 6,654,945 61% -1%

Student Support 270,378 3% 290,348 3% 7% 265,014 2% -9%

Instructional Support 279,382 3% 275,302 2% -1% 251,279 2% -9%

General Administration 359,715 3% 379,720 3% 6% 348,661 3% -8%

School Administration (Building) 858,836 8% 1,151,098 10% 34% 1,050,656 10% -9%


Transportation 433,908 4% 504,613 4% 16% 460,581 4% -9%

Capital Improvements 40,909 0% 0 0% -100% 0 0% 0%

Other Costs 54,755 1% 133,457 1% 144% 122,592 1% -8%

Total Expenditures 10,485,466 100% 11,356,683 100% 8% 10,880,739 100% -4%

Amount per Pupil $5,405 $5,854 8% $5,609 -4%

The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-13 and adds together

the 'General Fund' and 'Supplemental General Fund' line items.

0

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

7,000,0006,654,945

265,014 251,279 348,661

1,050,656 1,727,011

460,581 0 122,592

Summary of General and Supplemental General Fund Expenditures by Function

2011-2012

2012-2013

2013-2014

Instruction 61%

Student Support 3%


2%



10%


Transportation 4%

Other Costs 1%

2013-14 Summary of General and Supplemental General Fund Expenditures by Function

Instruction

Student Support





Transportation


Other Costs


USD# 267

Summary of Special Education Fund

by Function

% % % % %

2011-2012 of 2012-2013 of inc/ 2013-2014 of inc/


Instruction 2,145,602 93% 2,380,884 94% 11% 2,805,000 91% 18%

Student Support 0 0% 0 0% 0% 0 0% 0%

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%

Transportation 173,448 7% 156,676 6% -10% 280,000 9% 79%

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

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

Total Expenditures 2,319,050 100% 2,537,560 100% 9% 3,085,000 100% 22%

Amount per Pupil $1,195 $1,308 9% $1,590 22%

The Summary of Special Education Fund Expenditures chart information comes from pages 6-13 and only uses the 'Special Education Fund'

line items. (Total expenditures excludes Special Ed Coop Fund because it would include expenditures for all schools participating in the Coop.)

0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

2,1

45

,60

2

0

0

0

0

0

17

3,4

48

0

0

2,3

80

,88

4

0

0

0

0

0

15

6,6

76

0

0

2,8

05

,00

0

0

0

0

0

0

28

0,0

00

0

0

Summary of Special Education Fund Expenditures by Function

2011-2012

2012-2013

2013-2014

Instruction 91%

Transportation 9%

2013-14 Summary of Special Education Fund by Function

Instruction

Student Support





Transportation


Other Costs


USD# 267

Instruction Expenditures (1000)

% %

2011-2012 2012-2013 inc/ 2013-2014 inc/

Actual Actual dec Budget dec

General 2,573,741 3,167,338 23% 2,866,017 -10%

Federal Funds 152,006 142,353 -6% 215,873 52%

Supplemental General 3,674,517 3,562,696 -3% 3,788,928 6%

At Risk (4yr Old) 0 0 0% 25,000 0%

At Risk (K-12) 412,961 416,661 1% 500,000 20%

Bilingual Education 0 0 0% 0 0%

Virtual Education 0 0 0% 0 0%

Capital Outlay 235,049 214,536 -9% 1,280,513 497%

Driver Education 26,830 26,816 0% 39,175 46%

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 2,145,602 2,380,884 11% 2,805,000 18%

Cost of Living 0 0 0% 0 0%

Vocational Education 439,583 238,284 -46% 475,000 99%

Gifts/Grants 7,626 4,000 -48% 125,000 3025%

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 398,818 523,257 31% 606,978 16%

Contingency Reserve 0 0 0%

Text Book & Student Material 133,027 123,292 -7%

Activity Fund 0 0 0% 0 0%

Bond and Interest #1 0 0 0% 0 0%


No-Fund Warrant 0 0 0% 0 0%

Special Assessment 0 0 0% 0 0%

Temporary Note 0 0 0% 0 0%

SUBTOTAL 10,199,760 10,800,117 6% 12,727,484 18%

Enrollment (FTE)* 1,940.0 1,940.0 0% 1,940.0 0%

Amount per Pupil 5,258 5,567 6% 6,561 18%

Adult Education 0 0 0% 0 0%

Adult Supplemental Education 0 0 0% 0 0%

Tuition Reimbursement 0 0 0% 0 0%

Special Education Coop 0 0 0% 0 0%

TOTAL 10,199,760 10,800,117 6% 12,727,484 18%

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

Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop

and Tuition Reimbursement.

*Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment

and kindergarten students attending full time.

0

1,000,000

2,000,000

3,000,000

4,000,000

2011-2012 2012-2013 2013-2014

2,573,741

3,167,338 2,866,017

3,674,517 3,562,696 3,788,928

2,145,602 2,380,884 2,805,000

Instruction Expenditures

GeneralSupplemental GeneralSpecial Education

0

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000

14,000,000

2011-2012 2012-2013 2013-2014

10,199,760 10,800,117

12,727,484

Instruction Expenditures


USD# 267

Student Support Expenditures (2100)

% %

2011-2012 2012-2013 inc/ 2013-2014 inc/


General 270,378 290,348 7% 265,014 -9%

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%



Capital Outlay 0 0 0% 0 0%

Driver Training 0 0 0% 0 0%







Special Education 0 0 0% 0 0%


Vocational Education 0 0 0% 0 0%

Gifts/Grants 0 0 0% 0 0%







Text Book & Student Material 0 0 0%







SUBTOTAL 280,748 311,584 11% 289,648 -7%

Enrollment (FTE)* 1,940.0 1,940.0 0% 1,940.0 0%

Amount per Pupil 145 161 11% 149 -7%





TOTAL 280,748 311,584 11% 289,648 -7%

Amount per Pupil $150 $168 12% $151 -10%






265,000

270,000

275,000

280,000

285,000

290,000

295,000

300,000

305,000

310,000

315,000

2011-2012 2012-2013 2013-2014

280,748

311,584

289,648

Student Support Expenditures


USD# 267

Instructional Support Expenditures (2200)

% %

2011-2012 2012-2013 inc/ 2013-2014 inc/


General 279,382 275,302 -1% 251,279 -9%



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

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








Professional Development 7,007 4,830 -31% 14,701 204%











KPERS Spec. Ret. Contribution 30,103 21,562 -28% 25,012 16%


Text Book & Student Material 0 14,779 0%







SUBTOTAL 316,492 316,473 0% 290,992 -8%

Enrollment (FTE)* 1,940.0 1,940.0 0% 1,940.0 0%

Amount per Pupil 163 163 0% 150 -8%





TOTAL 316,492 316,473 0% 290,992 -8%

Amount per Pupil $163 $163 0% $150 -8%






275,000

280,000

285,000

290,000

295,000

300,000

305,000

310,000

315,000

320,000

2011-2012 2012-2013 2013-2014

316,492 316,473

290,992

Instructional Support Expenditures


USD# 267

General Administration Expenditures (2300)

% %

2011-2012 2012-2013 inc/ 2013-2014 inc/


General 347,738 367,751 6% 335,661 -9%


Supplemental General 11,977 11,969 0% 13,000 9%

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

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



Capital Outlay 0 673 0% 50,000 7329%












Special Liability Expense 0 0 0% 0 0%













SUBTOTAL 428,663 409,033 -5% 431,883 6%

Enrollment (FTE)* 1,940.0 1,940.0 0% 1,940.0 0%

Amount per Pupil 221 211 -5% 223 6%





TOTAL 428,663 409,033 -5% 431,883 6%






395,000

400,000

405,000

410,000

415,000

420,000

425,000

430,000

435,000

2011-2012 2012-2013 2013-2014

428,663

409,033

431,883

General Administration Expenditures


USD# 267

School Administration Expenditures (2400)

% %

2011-2012 2012-2013 inc/ 2013-2014 inc/


General 858,836 1,151,098 34% 1,050,656 -9%



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

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















Special Liability Expense 0 0 0% 0 0%













SUBTOTAL 1,000,985 1,223,675 22% 1,134,845 -7%

Enrollment (FTE)* 1,940.0 1,940.0 0% 1,940.0 0%

Amount per Pupil 516 631 22% 585 -7%





TOTAL 1,000,985 1,223,675 22% 1,134,845 -7%






0

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

2011-2012 2012-2013 2013-2014

1,000,985

1,223,675 1,134,845

School Administration Expenditures


USD# 267

Operations and Maintenance Expenditures (2600)

% %

2011-2012 2012-2013 inc/ 2013-2014 inc/


General 1,939,325 1,892,111 -2% 1,727,011 -9%



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

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




Driver Training 4,614 2,244 -51% 5,100 127%
























SUBTOTAL 2,151,758 1,971,570 -8% 1,821,680 -8%

Enrollment (FTE)* 1,940.0 1,940.0 0% 1,940.0 0%

Amount per Pupil 1,109 1,016 -8% 939 -8%





TOTAL 2,151,758 1,971,570 -8% 1,821,680 -8%






1,650,000

1,700,000

1,750,000

1,800,000

1,850,000

1,900,000

1,950,000

2,000,000

2,050,000

2,100,000

2,150,000

2,200,000

2011-2012 2012-2013 2013-2014

2,151,758

1,971,570

1,821,680

Operations and Maintenance Expenditures


USD# 267

Transportation Expenditures (2700)

% %

2011-2012 2012-2013 inc/ 2013-2014 inc/


General 433,908 504,613 16% 460,581 -9%



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

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



Capital Outlay 0 59,114 0% 115,000 95%








Special Education 173,448 156,676 -10% 280,000 79%











Activity Fund 121,467 122,840 1%






SUBTOTAL 758,831 874,162 15% 891,447 2%

Enrollment (FTE)* 1,940.0 1,940.0 0% 1,940.0 0%

Amount per Pupil 391 451 15% 460 2%





TOTAL 758,831 874,162 15% 891,447 2%






680,000

700,000

720,000

740,000

760,000

780,000

800,000

820,000

840,000

860,000

880,000

900,000

2011-2012 2012-2013 2013-2014

758,831

874,162

891,447

Transportation Expenditures


USD# 267

Food Services Expenditures (3100)

% %

2011-2012 2012-2013 inc/ 2013-2014 inc/


General 0 0 0% 0 0%



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

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







Food Service 801,956 705,894 -12% 936,878 33%















Activity Fund 0 0 0%






SUBTOTAL 830,608 736,405 -11% 972,271 32%

Enrollment (FTE)* 1,940.0 1,940.0 0% 1,940.0 0%

Amount per Pupil 428 380 -11% 501 32%





TOTAL 830,608 736,405 -11% 972,271 32%






0

100,000

200,000

300,000

400,000

500,000

600,000

700,000

800,000

900,000

1,000,000

2011-2012 2012-2013 2013-2014

830,608

736,405

972,271

Food Service Expenditures


USD# 267

Other Costs

(2500 & 2900: Other Supplemental Services)

(3300: Community Services Operations)

% %

2011-2012 2012-2013 inc/ 2013-2014 inc/


General 54,755 133,457 144% 122,592 -8%



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

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



Capital Outlay 101,937 128,998 27% 150,000 16%





Professional Development 0 135 0% 1,000 641%


Summer School 0 405 0% 0 -100%


















SUBTOTAL 177,983 270,725 52% 282,559 4%

Enrollment (FTE)* 1,940.0 1,940.0 0% 1,940.0 0%

Amount per Pupil 92 140 52% 146 4%





TOTAL 177,983 270,725 52% 282,559 4%






0

50,000

100,000

150,000

200,000

250,000

300,000

2011-2012 2012-2013 2013-2014

177,983

270,725 282,559

Other Costs


USD# 267

Capital Improvements Expenditures (4000)

% %

2011-2012 2012-2013 inc/ 2013-2014 inc/


General 40,909 0 -100% 0 0%



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

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



Capital Outlay 129,309 111,061 -14% 150,000 35%
















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









SUBTOTAL 170,218 111,061 -35% 150,000 35%

Enrollment (FTE)* 1,940.0 1,940.0 0% 1,940.0 0%

Amount per Pupil 88 57 -35% 77 35%





TOTAL 170,218 111,061 -35% 150,000 35%






0

20,000

40,000

60,000

80,000

100,000

120,000

140,000

160,000

180,000

2011-2012 2012-2013 2013-2014

170,218

111,061

150,000

Capital Improvements (4000)


USD# 267

Debt Services Expenditures (5100)

% %

2011-2012 2012-2013 inc/ 2013-2014 inc/


General 0 0 0% 0 0%



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

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



Capital Outlay 84,479 84,479 0% 85,000 1%




















Bond and Interest #1 2,902,909 2,960,959 2% 2,941,390 -1%





SUBTOTAL 2,987,388 3,045,438 2% 3,026,390 -1%

Enrollment (FTE)* 1,940.0 1,940.0 0% 1,940.0 0%

Amount per Pupil 1,540 1,570 2% 1,560 -1%





TOTAL 2,987,388 3,045,438 2% 3,026,390 -1%






2,950,000

2,960,000

2,970,000

2,980,000

2,990,000

3,000,000

3,010,000

3,020,000

3,030,000

3,040,000

3,050,000

2011-2012 2012-2013 2013-2014

2,987,388

3,045,438

3,026,390

Deb Services (5100)


USD# 267

Transfers (5200)

% %

2011-2012 2012-2013 inc/ 2013-2014 inc/


General 3,967,717 2,809,431 -29% 3,815,000 36%



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

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



Capital Outlay

Driver Training 18,000 0 -100% 15,000 0%
















Contingency Reserve 0 0 0% 0 0%

Text Book & Student Material 0 0 0% 0 0%







SUBTOTAL 3,985,717 2,809,431 -30% 3,830,000 36%

Enrollment (FTE)* 1,940.0 1,940.0 0% 1,940.0 0%

Amount per Pupil 2,054 1,448 -30% 1,974 36%





TOTAL 3,985,717 2,809,431 -30% 3,830,000 36%






0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

4,000,000

2011-2012 2012-2013 2013-2014

3,985,717

2,809,431

3,830,000

Transfers (5200)


USD# 267

Miscellaneous Information

Unencumbered Cash Balance by Fund

July 1, 2011 July 1, 2012 July 1, 2013

General 0 0 0

Federal Funds 8,532 5,237 5,873

Supplemental General 198,842 273,237 244,706

At Risk (4yr Old) 0 0 0

At Risk (K-12) 0 0 0

Bilingual Education 0 0 0

Virtual Education 0 0 0

Capital Outlay 748,539 878,337 1,064,280

Driver Training 49,429 37,726 40,871

Declining Enrollment 0 0 0

Extraordinary School Program 0 0 0

Food Service 42,846 25,001 18,760

Professional Development 75 1,068 701

Parent Education Program 0 0 0

Summer School 0 0 0

Special Education 226,225 814,129 444,919

Cost of Living 0 0 0

Vocational Education 0 417 0

Gifts/Grants 2,622 3,000 0

Special Liability 0 0 0

School Retirement 0 0 0

Extraordinary Growth Facilities 0 0 0

Special Reserve 0 0 0

KPERS Spec. Ret. Contribution 0 0 0

Contingency Reserve 550,000 800,000 800,000

Text Book & Student Material 147,369 104,499 51,433

Activity Fund 27,583 36,036 29,631

Bond and Interest #1 2,668,090 2,729,051 2,832,056

Bond and Interest #2 0 0 0

No Fund Warrant 0 0 0

Special Assessment 0 0 0

Temporary Note 0 0 0

SUBTOTAL 4,670,152 5,707,738 5,533,230

Enrollment (FTE)* 1,940.0 1,940.0 1,940.0

Amount per Pupil 2,407 2,942 2,852

Adult Education 0 0 0

Adult Supplemental Education 0 0 0

Tuition Reimbursement 0 0 0

Special Education Coop 0 0 0

TOTAL 4,670,152 5,707,738 5,533,230






0

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

July 1, 2011 July 1, 2012 July 1, 2013

4,670,152

5,707,738 5,533,230

Unencumbered Cash Balances by Fund


USD# 267

Reserve Funds

Unencumbered Cash Balance

July 1, 2011 July 1, 2012 July 1, 2013

Special Reserve 0 0 0

TOTAL OTHER 0 0 0

Amount per Pupil $0 $0 $0

*School districts are authorized by law to self insure rather than purchase insurance for the following categories: Worker's Comp,

Health Insurance, Life Insurance, Property and Casualty (Risk Management) and Disability Income Insurance. Monies are placed

in the Self Insured Fund to pay for claims which may arise from the categories listed above.

0

0

0

0

0

1

1

1

1

1

1

July 1, 2011 July 1, 2012 July 1, 2013

0 0 0

Unencumbered Cash Balances by Fund (Reserve Funds Only)


USD# 267

2009-2010 2010-2011 % 2011-2012 % 2012-2013 % 2013-2014 %

Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/

dec dec dec dec

Enrollment (FTE)* 1,945.7 1,918.0 -1% 1,869.8 -3% 1,855.5 -1% 1,920.0 3%

Enrollment (FTE)** 1,936.0 1,975.0 2% 1,940.0 -2% 1,940.0 0% 1,940.0 0%

Number of Students -

Free Meals 173 201 16% 192 -4% 184 -4% 226 23%

Number of Students -

Reduced Meals 136 157 15% 144 -8% 135 -6% 120 -11%

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

** FTE includes 9/20 enrollment used for state aid purposes and adding the additional FTE for preschool programs, headstart, and all-day

kindergarten. For example, preschool students attending half days on September 20th would be counted as .5 FTE. Kindergarten

students attending full time every day would be counted as 1.0 FTE.

Enrollment Information

1910.0

1920.0

1930.0

1940.0

1950.0

1960.0

1970.0

1980.0

2009-2010 2010-2011 2011-2012 2012-2013 2013-2014

1936.0

1975.0

1940.0 1940.0 1940.0

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

0

50

100

150

200

250

2009-2010 2010-2011 2011-2012 2012-2013 2013-2014

173

201 192 184

226

136 157

144 135

120

Low Income Students

Free Meals

Reduced Meals

1800.0

1820.0

1840.0

1860.0

1880.0

1900.0

1920.0

1940.0

1960.0

2009-2010 2010-2011 2011-2012 2012-2013 2013-2014

1945.7

1918.0

1869.8 1855.5

1920.0

FTE Enrollment for Budget Authority


USD# 267

Miscellaneous Information

Mill Rates by Fund

2011-2012 2012-2013 2013-2014

Actual Actual Budget

General 20.000 20.000 20.000

Supplemental General 19.637 17.909 19.086

Adult Education 0.000 0.000 0.000

Capital Outlay 6.013 7.000 7.000

Declining Enrollment 0.000 0.000 0.000

Cost of Living 0.000 0.000 0.000

Special Liability 0.000 0.000 0.000

School Retirement 0.000 0.000 0.000

Extraordinary Growth Facilities 0.000 0.000 0.000

Bond and Interest #1 17.845 17.983 16.662

Bond and Interest #2 0.000 0.000 0.000

No Fund Warrant 0.000 0.000 0.000

Special Assessment 0.000 0.000 0.000

Temporary Note 0.000 0.000 0.000

TOTAL USD 63.495 62.892 62.748

Historical Museum 0.000 0.000 0.000

Public Library Board 0.000 0.000 0.000

Public Library Brd & Emp Benf 0.000 0.000 0.000

Recreation Commission 0.000 0.000 0.000

Rec Comm Employee Bnfts 0.000 0.000 0.000

TOTAL OTHER 0.000 0.000 0.000

0.000

10.000

20.000

30.000

40.000

50.000

60.000

70.000

80.000

2011-2012 2012-2013 2013-2014

63.495 62.892 62.748

Total USD Mill Rates

General 32%

Supplemental General 30%

Capital Outlay 11%

Bond and Interest #1 27%

2013-14 Miscellaneous Information Mill Rates by Fund (Total USD)

General

Supplemental General

Adult Education

Capital Outlay

Special Liability

School Retirement

Declining Enrollment

Cost of Living

Bond and Interest #1

Bond and Interest #2

Extraordinary Growth Facilities

No Fund Warrant

Special Assessment

Temporary Note


USD# 267

Other Information

2011-2012 2012-2013 2013-2014

Actual Actual Budget

Assessed Valuation $97,613,213 $101,116,731 $105,190,405

Bonded Indebtedness $29,760,000 $28,060,000 $26,225,000

$92,000,000

$94,000,000

$96,000,000

$98,000,000

$100,000,000

$102,000,000

$104,000,000

$106,000,000

2011-2012 2012-2013 2013-2014

$97,613,213

$101,116,731

$105,190,405

Assessed Valuation

$24,000,000

$25,000,000

$26,000,000

$27,000,000

$28,000,000

$29,000,000

$30,000,000

2011-2012 2012-2013 2013-2014

$29,760,000

$28,060,000

$26,225,000

Bonded Indebtedness


USD 267

2013-14 Estimated Sources of Revenue--2013-14 Estimated

Amount July 1, 2013 State Federal Local July 1, 2014

Fund Budgeted Cash Balance Interest Transfers Other Cash Balance

General 10,893,811 0 9,028,201 0 15,000 1,850,610 XXXXXXXX

Supplemental General 3,801,928 244,706 1,486,311 2,070,911 XXXXXXXX

Adult Education 0 0 0 0 0 0 0 0

At Risk (4yr Old) 25,000 0 0 0 25,000 0 0

Adult Supplemental Education 0 0 0 0 0 0

At Risk (K-12) 500,000 0 0 0 500,000 0 0

Bilingual Education 0 0 0 0 0 0 0

Virtual Education 0 0 0 0 0 0

Capital Outlay 1,830,513 1,064,280 0 0 0 766,233 0

Driver Training 59,275 40,871 14,950 0 0 0 30,000 26,546

Declining Enrollment 0 0 0 0 XXXXXXXX

Extraordinary School Program 0 0 0 0 0 0 0

Food Service 936,878 18,760 11,720 264,398 0 0 642,000 0

Professional Development 15,701 701 0 0 15,000 0 0

Parent Education Program 0 0 0 0 0 0 0 0

Summer School 0 0 0 0 0 0 0

Special Education 3,085,000 444,919 0 0 25,000 2,800,000 1,000 185,919

Vocational Education 475,000 0 0 0 0 475,000 0 0

Special Liability Expense Fund 0 0 0 0 0

Special Reserve Fund 0 XXXXXXXX

Gifts and Grants 125,000 0 125,000 0

Textbook & Student Materials Revolving 51,433 XXXXXXXX

School Retirement 0 0 0 0 0

Extraordinary Growth Facilities 0 0 0 0 XXXXXXXXX

KPERS Special Retirement Contribution 943,830 0 943,830 XXXXXXXXX

Contingency Reserve 800,000 XXXXXXXXX

Activity Funds 29,631 XXXXXXXXX

Tuition Reimbursement 0 0 0 0 0

Bond and Interest #1 2,941,390 2,832,056 1,027,330 0 0 1,857,193 2,775,189

Bond and Interest #2 0 0 0 0 0 0 0

No Fund Warrant 0 0 0 0

Special Assessment 0 0 0 0

Temporary Note 0 0 0 0 0

Coop Special Education 0 0 0 0 0 0 0

Federal Funds 215,873 5,873 xxxxxxxxxxx 210,000 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 0

Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 0 0 XXXXXXXXX

SUBTOTAL 25,849,199 5,533,230 12,512,342 474,398 25,000 3,830,000 7,342,947 2,987,654

Less Transfers 3,830,000

TOTAL Budget Expenditures $22,019,199

2011-2012 2012-2013 2013-2014

State Revenues 12,251,520 11,653,394 12,512,342

Federal Revenues 376,291 340,269 474,398

Local Revenues 11,698,926 10,711,503 11,197,947

Total Revenues 24,326,737 22,705,166 24,184,687

Revenues Per Pupil 12,540 11,704 12,466

Sources of Revenue and Proposed Budget for 2013-14

Sources of Revenue - - State, Federal, Local

Intentionally left blank

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