USD #502 - Lewis
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
2014-15 Budget General Information USD #502:
Introduction
Lewis USD 502 is located in a small rural community of Lewis, Kansas. Other small communities in our district are Centerview and Fellsburg. The district is experiencing declining enrollment which has resulted in contracting our 7-12 students to USD #351. Our district receives Standard of Excellence Awards each school year which shows our students are receiving a high quality education. Our staff and students are dedicated to making our school environment positive in regards to providing lifelong learners and responsible citizens.
Board Members Adam Wheaton Jeff Ary Robert Derley 1664 I Road 1971 Fatzer Street 1893 190th Avenue Lewis, KS 67552 Lewis, KS 67552 Lewis, KS 67552 (620) 324-5146 (620) 324-5777 (620) 324-5237 Bobi Cross Eric Tiemann Vance Hornbaker 710 Duncan 208 Johnson PO Box 325 Lewis, KS 67552 Lewis, KS 67552 Lewis, KS 67552 (620) 324-5635 (620) 324-5731 (620) 324-5732 Patty Budig 504 S Main Lewis, KS 67552 620-324-5116
Key Staff Superintendent: Virgil L. Ritchie Pre K-6 Principal: Virgil L. Ritchie District Clerk: Tami Britton Transportation Director: Virgil L. Ritchie Accreditation Director: Virgil L. Ritchie Curriculum Director: Virgil L. Ritchie Federal Programs Director: Virgil L. Ritchie At-Risk Coordinator: Terri Parry Site Council Chair: Virgil L. Ritchie Professional Development Chair: Linda Cross Technology Coordinator: Amy Stewert
The District’s Accomplishments and Challenges Accomplishments: Our attendance rates for the district are above 95 % and our drop out rates are at or below 1%. Violent acts against students and staff are at 0%. Our students score exceptionally well on the Kansas Assessments, and on our local assessments. Challenges: Some of our challenges include: declining enrollment, difficulty recruiting, adequate funding and rising health care costs for the District sponsored health care plan.
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Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) 2. Summary of General Fund Expenditures by Function 3. Summary of Supplemental General Fund Expenditures by Function 4. Summary of General and Supplemental General Fund Expenditures by Function 5. Summary of Special Education Fund by Function 6. Instruction Expenditures (1000) 7. Student Support Expenditures (2100)
8. Instructional Support Expenditures (2200) 9. General Administration Expenditures (2300) 10. School Administration Expenditures (2400)
11. Central Services Expenditures (2500) 12. Operations and Maintenance Expenditures (2600)
13. Transportation Expenditures (2700) 14. Other Support Services Expenditures (2900)
15. Food Service Expenditures (3100)
16. Community Services Operations (3300) 17. Capital Improvements (4000) 18. Debt Services (5100)
19. Miscellaneous Information – Transfers (5200) 20. Miscellaneous Information Unencumbered Cash Balance by Fund 21. Reserve Funds Unencumbered Cash Balance 22. Other Information – Enrollment Information 23. Miscellaneous Information Mill Rates by Fund 24. Other Information – Assessed Valuation and Bonded Indebtedness
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Note: The FTE (full time equivalency) used in this report to calculate the “Amount Per Pupil” is defined as following: Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time.
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KSDE Website Information Available K-12 Statistics (Building, District or State Totals) http://svapp15586.ksde.org/k12/k12.aspx
• Attendance / Enrollment Reports • Staff Reports • Graduates / Dropouts Reports • Crime / Violence Reports
School Finance Reports and Publications http://www.ksde.org/Agency/FiscalandAdministrativeServices/SchoolFinance/ReportsandPublications.aspx
• Assessed Valuation • Cash Balances • Headcount Enrollment • Mill Levies • Personnel (Certified/Non-Certified) • Salary Reports
Kansas Building Report Card http://svapp15586.ksde.org/rcard/
• Attendance Rate • Graduation Rate • Dropout Rate • School Violence • Assessments
o Reading o Mathematics o Writing
• Graduates Passing Adv. Science Courses • Graduates Passing Adv. Math Courses
USD# 502
Summary of Total Expenditures By Function (All Funds)
% % % % %
2012-2013 of 2013-2014 of inc/ 2014-2015 of inc/
Actual Tot Actual Tot dec Budget Tot dec
Instruction 924,254 63% 961,569 61% 4% 1,571,470 58% 63%
Student Support Services 36,877 3% 38,842 2% 5% 44,191 2% 14%
Instructional Support Services 3,088 0% 22,456 1% 627% 39,797 1% 77%
Administration & Support 182,349 12% 191,407 12% 5% 226,375 8% 18%
Operations & Maintenance 188,513 13% 199,998 13% 6% 302,167 11% 51%
Transportation 42,872 3% 57,207 4% 33% 229,233 8% 301%
Food Services 78,792 5% 79,595 5% 1% 128,824 5% 62%
Capital Improvements 16,737 1% 15,066 1% -10% 172,402 6% 1044%
Debt Services 0 0% 0 0% 0% 0 0% 0%
Other Costs 0 0% 0 0% 0% 0 0% 0%
Total Expenditures* 1,473,482 100% 1,566,140 100% 6% 2,714,459 100% 73%
Amount per Pupil $14,168 $15,205 7% $27,145 79%
Current Expenditures** 1,456,745 100% 1,509,273 100% 4% 2,136,057 100% 42%
Amount per Pupil $14,007 $14,653 5% $21,361 46%
Instruction*** (Total Expenditures) 924,254 63% 943,640 60% -3% 1,321,470 49% -11%
Instruction*** (Current Expenditures) 924,254 63% 943,640 63% 0% 1,321,470 62% -1%
Note: Percentages on charts are within +-1% due to rounding used. Pie graph percentages may differ from charts for this reason also.
Further definition of what goes into each category:
Instruction - 1000 Transportation - 2700
Student Support Services - 2100 Food Service - 3100
Instructional Support Services - 2200 Other Costs - 2900 and 3300
Administration & Support - 2300, 2400 and 2500 Capital Improvements - 4000
Operations & Maintenance - 2600 Debt Services - 5100
Transfers - 5200
Percent of Expenditures
* The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-12), Virtual Education, Capital
Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Vocational Education, Professional Development, Bond & Interest #1, Bond &
Interest #2, No-Fund Warrant, Special Assessment, Parent Education, School Retirement, Student Materials Revolving & Textbook Rental, Tuition Reimbursement,
Gifts/Grants, KPERS Special Retirement Contribution, Contingency, Special Liability Expense, Federal Funds, Adult Education, Adult Supplemental Education, Activity Fund
and Special Education Coop Fund.
*** Instruction excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63)
** Current Spending excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63)
0
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,0001,571,470
44,191 39,797 226,375
302,167 229,233 128,824 172,402
0 0
Summary of Total Expenditures by Function (All Funds)
2012-2013
2013-2014
2014-2015
Instruction 58%
Student Support Services 2%
Instructional Support 2%
Administration & Support 8%
Operations & Maintenance 11%
Transportation 8%
Food Services 5%
Capital Improvements 6%
2014-15 Summary of Total Expenditures by Function
Instruction
Student Support Services
Instructional Support
Administration & Support
Operations & Maintenance
Transportation
Food Services
Capital Improvements
Debt Services
Other Costs
9/11/2014 9:07 AM Sumexpen.xlsx Page 1 of 30
USD# 502
Summary of General Fund Expenditures
by Function
% % % % %
2012-2013 of 2013-2014 of inc/ 2014-2015 of inc/
Actual Tot Actual Tot dec Budget Tot dec
Instruction 478,256 60% 491,723 59% 3% 559,650 58% 14%
Student Support 35,283 4% 37,033 4% 5% 41,100 4% 11%
Instructional Support 171 0% 39 0% -77% 3,500 0% 8874%
Administration & Support 78,640 10% 84,079 10% 7% 35,100 4% -58%
Operations & Maintenance 171,689 22% 176,854 21% 3% 255,324 27% 44%
Transportation 27,712 4% 36,895 4% 33% 65,550 7% 78%
Capital Improvements 0 0% 0 0% 0% 0 0% 0%
Other Costs 0 0% 0 0% 0% 0 0% 0%
Total Expenditures 791,751 100% 826,623 100% 4% 960,224 100% 16%
Amount per Pupil $7,613 $8,025 5% $9,602 20%
The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items.
0
100,000
200,000
300,000
400,000
500,000
600,000
Instruction StudentSupport
InstructionalSupport
Administration& Support
Operations &Maintenance
Transportation CapitalImprovements
Other Costs
559,650
41,100
3,500
35,100
255,324
65,550
0 0
Summary of General Fund Expenditures
2012-2013
2013-2014
2014-2015
Instruction 58%
Student Support 4%
Administration & Support 4%
Operations & Maintenance 27%
Transportation 7%
2014-15 Summary of General Fund Expenditures by Function
Instruction
Student Support
Instructional Support
Administration & Support
Operations & Maintenance
Transportation
Capital Improvements
Other Costs
9/11/2014 9:07 AM Sumexpen.xlsx Page 2 of 30
USD# 502
Summary of Supplemental General Fund Expenditures
by Function
% % % % %
2012-2013 of 2013-2014 of inc/ 2014-2015 of inc/
Actual Tot Actual Tot dec Budget Tot dec
Instruction 0 0% 0 0% 0% 0 0% 0%
Student Support 0 0% 0 0% 0% 0 0% 0%
Instructional Support 0 0% 0 0% 0% 0 0% 0%
Administration & Support 94,373 90% 96,735 90% 3% 171,650 94% 77%
Operations & Maintenance 0 0% 0 0% 0% 0 0% 0%
Transportation 9,927 10% 10,178 10% 3% 10,850 6% 7%
Capital Improvements 0 0% 0 0% 0% 0 0% 0%
Other Costs 0 0% 0 0% 0% 0 0% 0%
Total Expenditures 104,300 100% 106,913 100% 3% 182,500 100% 71%
Amount per Pupil $1,003 $1,038 4% $1,825 76%
The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental
General Fund' line items.
0
20,000
40,000
60,000
80,000
100,000
120,000
140,000
160,000
180,000
Instruction StudentSupport
InstructionalSupport
Administration& Support
Operations &Maintenance
Transportation CapitalImprovements
Other Costs
0 0 0
171,650
0
10,850
0 0
Summary of Supplemental General Expenditures by Function
2012-2013
2013-2014
2014-2015
Administration & Support 94%
Transportation 6%
2014-15 Summary of Supplemental General Fund Expenditures by Function
Instruction
Student Support
Instructional Support
Administration & Support
Operations & Maintenance
Transportation
Capital Improvements
Other Costs
9/11/2014 9:07 AM Sumexpen.xlsx Page 3 of 30
USD# 502
Summary of General and Supplemental General Fund
Expenditures by Function
% % % % %
2012-2013 of 2013-2014 of inc/ 2014-2015 of inc/
Actual Tot Actual Tot dec Budget Tot dec
Instruction 478,256 53% 491,723 53% 3% 559,650 49% 14%
Student Support 35,283 4% 37,033 4% 5% 41,100 4% 11%
Instructional Support 171 0% 39 0% -77% 3,500 0% 8874%
Administration & Support 173,013 19% 180,814 19% 5% 206,750 18% 14%
Operations & Maintenance 171,689 19% 176,854 19% 3% 255,324 22% 44%
Transportation 37,639 4% 47,073 5% 25% 76,400 7% 62%
Capital Improvements 0 0% 0 0% 0% 0 0% 0%
Other Costs 0 0% 0 0% 0% 0 0% 0%
Total Expenditures 896,051 100% 933,536 100% 4% 1,142,724 100% 22%
Amount per Pupil $8,616 $9,063 5% $11,427 26%
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
100,000
200,000
300,000
400,000
500,000
600,000
Instruction StudentSupport
InstructionalSupport
Administration& Support
Operations &Maintenance
Transportation CapitalImprovements
Other Costs
47
8,2
56
35
,28
3
17
1
17
3,0
13
17
1,6
89
37
,63
9
0
0
49
1,7
23
37
,03
3
39
18
0,8
14
17
6,8
54
47
,07
3
0
0
55
9,6
50
41
,10
0
3,5
00
20
6,7
50
25
5,3
24
76
,40
0
0
0
Summary of General and Supplemental General Fund Expenditures by Function
2012-2013
2013-2014
2014-2015
Instruction 49%
Student Support 4%
Administration & Support
18%
Operations & Maintenance 22%
Transportation 7%
2014-15 Summary of General and Supplemental General Fund Expenditures by Function
Instruction
Student Support
Instructional Support
Administration & Support
Operations & Maintenance
Transportation
Capital Improvements
Other Costs
9/11/2014 9:07 AM Sumexpen.xlsx Page 4 of 30
USD# 502
Summary of Special Education Fund
by Function
% % % % %
2012-2013 of 2013-2014 of inc/ 2014-2015 of inc/
Actual Tot Actual Tot dec Budget Tot dec
Instruction 166,805 99% 167,447 97% 0% 355,285 93% 112%
Student Support 0 0% 0 0% 0% 0 0% 0%
Instructional Support 0 0% 0 0% 0% 0 0% 0%
Administraton & Support 0 0% 0 0% 0% 0 0% 0%
Operations & Maintenance 0 0% 0 0% 0% 0 0% 0%
Transportation 979 1% 5,307 3% 442% 26,650 7% 402%
Capital Improvements 0 0% 0 0% 0% 0 0% 0%
Other Costs 0 0% 0 0% 0% 0 0% 0%
Total Expenditures 167,784 100% 172,754 100% 3% 381,935 100% 121%
Amount per Pupil $1,613 $1,677 4% $3,819 128%
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
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
Instruction StudentSupport
InstructionalSupport
Administraton& Support
Operations &Maintenance
Transportation CapitalImprovements
Other Costs
16
6,8
05
0
0
0
0 97
9
0
0
16
7,4
47
0
0
0
0 5,3
07
0
0
35
5,2
85
0
0
0
0
26
,65
0
0
0
Summary of Special Education Fund Expenditures by Function
2012-2013
2013-2014
2014-2015
Instruction 93%
Transportation 7%
2014-15 Summary of Special Education Fund by Function
Instruction
Student Support
Instructional Support
Administraton & Support
Operations & Maintenance
Transportation
Capital Improvements
Other Costs
9/11/2014 9:07 AM Sumexpen.xlsx Page 5 of 30
USD# 502
Instruction Expenditures (1000)
% %
2012-2013 2013-2014 inc/ 2014-2015 inc/
Actual Actual dec Budget dec
General 478,256 491,723 3% 559,650 14%
Federal Funds 43,783 40,523 -7% 42,467 5%
Supplemental General 0 0 0% 0 0%
At Risk (4yr Old) 22,772 23,483 3% 42,000 79%
At Risk (K-12) 168,041 169,288 1% 250,000 48%
Bilingual Education 1,151 4,606 300% 10,000 117%
Virtual Education 0 0 0% 0 0%
Capital Outlay 0 17,929 0% 250,000 1294%
Driver Education 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 166,805 167,447 0% 355,285 112%
Cost of Living 0 0 0% 0 0%
Vocational Education 2,303 2,303 0% 10,000 334%
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 36,520 41,439 13% 52,068 26%
Contingency Reserve 0 0 0%
Text Book & Student Material 0 0 0%
Activity Fund 4,623 2,828 -39% 0 -100%
Bond and Interest #1 0 0 0% 0 0%
Bond and 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 924,254 961,569 4% 1,571,470 63%
Enrollment (FTE)* 104.0 103.0 -1% 100.0 -3%
Amount per Pupil 8,887 9,336 5% 15,715 68%
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 924,254 961,569 4% 1,571,470 63%
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
100,000
200,000
300,000
400,000
500,000
600,000
2012-2013 2013-2014 2014-2015
478,256 491,723 559,650
0 0 0
166,805 167,447
355,285
Instruction Expenditures
GeneralSupplemental GeneralSpecial Education
0
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
2012-2013 2013-2014 2014-2015
924,254 961,569
1,571,470 Instruction Expenditures
9/11/2014 9:07 AM Sumexpen.xlsx Page 6 of 30
USD# 502
Student Support Expenditures (2100)
% %
2012-2013 2013-2014 inc/ 2014-2015 inc/
Actual Actual dec Budget dec
General 35,283 37,033 5% 41,100 11%
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% 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 1,594 1,809 13% 3,091 71%
Contingency Reserve 0 0 0%
Text Book & Student Material 0 0 0%
Activity Fund 0 0 0% 0 0%
Bond and Interest #1 0 0 0% 0 0%
Bond and 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 36,877 38,842 5% 44,191 14%
Enrollment (FTE)* 104.0 103.0 -1% 100.0 -3%
Amount per Pupil 355 377 6% 442 17%
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 36,877 38,842 5% 44,191 14%
Amount per Pupil $360 $392 9% $442 13%
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.
32,000
34,000
36,000
38,000
40,000
42,000
44,000
46,000
2012-2013 2013-2014 2014-2015
36,877
38,842
44,191
Student Support Expenditures
9/11/2014 9:07 AM Sumexpen.xlsx Page 7 of 30
USD# 502
Instructional Support Expenditures (2200)
% %
2012-2013 2013-2014 inc/ 2014-2015 inc/
Actual Actual dec Budget dec
General 171 39 -77% 3,500 8874%
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% 0 0%
Capital Outlay 0 19,887 0% 21,000 6%
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 2,706 2,291 -15% 15,000 555%
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 211 239 13% 297 24%
Contingency Reserve 0 0 0%
Text Book & Student Material 0 0 0%
Activity Fund 0 0 0% 0 0%
Bond and Interest #1 0 0 0% 0 0%
Bond and 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 3,088 22,456 627% 39,797 77%
Enrollment (FTE)* 104.0 103.0 -1% 100.0 -3%
Amount per Pupil 30 218 634% 398 83%
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 3,088 22,456 627% 39,797 77%
Amount per Pupil $30 $218 634% $398 83%
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
5,000
10,000
15,000
20,000
25,000
30,000
35,000
40,000
2012-2013 2013-2014 2014-2015
3,088
22,456
39,797
Instructional Support Expenditures
9/11/2014 9:07 AM Sumexpen.xlsx Page 8 of 30
USD# 502
General Administration Expenditures (2300)
% %
2012-2013 2013-2014 inc/ 2014-2015 inc/
Actual Actual dec Budget dec
General 59,339 64,725 9% 31,500 -51%
Federal Funds 0 0 0% 0 0%
Supplemental General 54,665 56,025 2% 80,050 43%
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% 0 0%
Capital Outlay 0 0 0% 5,000 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 5,495 6,235 13% 5,945 -5%
Contingency Reserve 0 0 0%
Text Book & Student Material 0 0 0%
Activity Fund 0 0 0% 0 0%
Bond and Interest #1 0 0 0% 0 0%
Bond and 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 119,499 126,985 6% 122,495 -4%
Enrollment (FTE)* 104.0 103.0 -1% 100.0 -3%
Amount per Pupil 1,149 1,233 7% 1,225 -1%
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 119,499 126,985 6% 122,495 -4%
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.
114,000
116,000
118,000
120,000
122,000
124,000
126,000
128,000
2012-2013 2013-2014 2014-2015
119,499
126,985
122,495
General Administration Expenditures
9/11/2014 9:07 AM Sumexpen.xlsx Page 9 of 30
USD# 502
School Administration Expenditures (2400)
% %
2012-2013 2013-2014 inc/ 2014-2015 inc/
Actual Actual dec Budget dec
General 409 371 -9% 3,500 843%
Federal Funds 0 0 0% 0 0%
Supplemental General 39,708 40,710 3% 43,550 7%
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% 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 2,919 3,312 13% 4,756 44%
Contingency Reserve 0 0 0%
Text Book & Student Material 0 0 0%
Activity Fund 0 0 0% 0 0%
Bond and Interest #1 0 0 0% 0 0%
Bond and 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 43,036 44,393 3% 51,806 17%
Enrollment (FTE)* 104.0 103.0 -1% 100.0 -3%
Amount per Pupil 414 431 4% 518 20%
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 43,036 44,393 3% 51,806 17%
NOTE: Gifts/Grants includes private grants and grants from nonfederal sources.
Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop
and Tuition Reimbursement.
*Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment
and kindergarten students attending full time.
0
10,000
20,000
30,000
40,000
50,000
60,000
2012-2013 2013-2014 2014-2015
43,036 44,393
51,806
School Administration Expenditures
9/11/2014 9:07 AM Sumexpen.xlsx Page 10 of 30
USD# 502
Central Services Expenditures (2500)
% %
2012-2013 2013-2014 inc/ 2014-2015 inc/
Actual Actual dec Budget dec
General 18,892 18,983 0% 100 -99%
Federal Funds 0 0 0% 0 0%
Supplemental General 0 0 0% 48,050 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% 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 922 1,046 13% 3,924 275%
Contingency Reserve 0 0 0%
Text Book & Student Material 0 0 0%
Activity Fund 0 0 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 19,814 20,029 1% 52,074 160%
Enrollment (FTE)* 104.0 103.0 -1% 100.0 -3%
Amount per Pupil 191 194 2% 521 168%
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 19,814 20,029 1% 52,074 160%
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
10,000
20,000
30,000
40,000
50,000
60,000
2012-2013 2013-2014 2014-2015
19,814 20,029
52,074
Central Services Expenditures
9/11/2014 9:07 AM Sumexpen.xlsx Page 11 of 30
USD# 502
Operations and Maintenance Expenditures (2600)
% %
2012-2013 2013-2014 inc/ 2014-2015 inc/
Actual Actual dec Budget dec
General 171,689 176,854 3% 255,324 44%
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% 0 0%
Capital Outlay 0 3,985 0% 10,000 151%
Driver Training 0 0 0% 0 0%
Declining Enrollment 0 0 0% 0 0%
Extraordinary School Program 0 0 0% 0 0%
Food Service 10,237 11,685 14% 27,450 135%
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 6,587 7,474 13% 9,393 26%
Contingency Reserve 0 0 0%
Text Book & Student Material 0 0 0%
Activity Fund 0 0 0% 0 0%
Bond and Interest #1 0 0 0% 0 0%
Bond and 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 188,513 199,998 6% 302,167 51%
Enrollment (FTE)* 104.0 103.0 -1% 100.0 -3%
Amount per Pupil 1,813 1,942 7% 3,022 56%
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 188,513 199,998 6% 302,167 51%
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
50,000
100,000
150,000
200,000
250,000
300,000
350,000
2012-2013 2013-2014 2014-2015
188,513 199,998
302,167
Operations and Maintenance Expenditures
9/11/2014 9:07 AM Sumexpen.xlsx Page 12 of 30
USD# 502
Transportation Expenditures (2700)
% %
2012-2013 2013-2014 inc/ 2014-2015 inc/
Actual Actual dec Budget dec
General 27,712 36,895 33% 65,550 78%
Federal Funds 0 0 0% 0 0%
Supplemental General 9,927 10,178 3% 10,850 7%
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% 0 0%
Capital Outlay 0 0 0% 120,000 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 979 5,307 442% 26,650 402%
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 4,254 4,827 13% 6,183 28%
Contingency Reserve 0 0 0%
Text Book & Student Material 0 0 0%
Activity Fund 0 0 0%
Bond and Interest #1 0 0 0% 0 0%
Bond and 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 42,872 57,207 33% 229,233 301%
Enrollment (FTE)* 104.0 103.0 -1% 100.0 -3%
Amount per Pupil 412 555 35% 2,292 313%
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 42,872 57,207 33% 229,233 301%
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
50,000
100,000
150,000
200,000
250,000
2012-2013 2013-2014 2014-2015
42,872 57,207
229,233
Transportation Expenditures
9/11/2014 9:07 AM Sumexpen.xlsx Page 13 of 30
USD# 502
Other Support Services Expenditures (2900)
% %
2012-2013 2013-2014 inc/ 2014-2015 inc/
Actual Actual dec Budget dec
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% 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%
Activity Fund 0 0 0%
Bond and Interest #1 0 0 0% 0 0%
Bond and 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% 0 0%
Enrollment (FTE)* 104.0 103.0 -1% 100.0 -3%
Amount per Pupil 0 0 0% 0 0%
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 0 0 0% 0 0%
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
0
0
0
0
1
1
1
1
1
1
2012-2013 2013-2014 2014-2015
0 0 0
Other Support Services Expenditures
9/11/2014 9:07 AM Sumexpen.xlsx Page 14 of 30
USD# 502
Food Services Expenditures (3100)
% %
2012-2013 2013-2014 inc/ 2014-2015 inc/
Actual Actual dec Budget dec
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% 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 74,513 74,739 0% 124,010 66%
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 4,279 4,856 13% 4,814 -1%
Contingency Reserve 0 0 0%
Text Book & Student Material 0 0 0%
Activity Fund 0 0 0%
Bond and Interest #1 0 0 0% 0 0%
Bond and 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 78,792 79,595 1% 128,824 62%
Enrollment (FTE)* 104.0 103.0 -1% 100.0 -3%
Amount per Pupil 758 773 2% 1,288 67%
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 78,792 79,595 1% 128,824 62%
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
20,000
40,000
60,000
80,000
100,000
120,000
140,000
2012-2013 2013-2014 2014-2015
78,792 79,595
128,824
Food Service Expenditures
9/11/2014 9:07 AM Sumexpen.xlsx Page 15 of 30
USD# 502
Community Services Operations (3300)
% % chart and graph checked
2012-2013 2013-2014 inc/ 2014-2015 inc/
Actual Actual dec Budget dec
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% 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%
Activity Fund 0 0 0% 0 0%
Bond and Interest #1 0 0 0% 0 0%
Bond and 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% 0 0%
Enrollment (FTE)* 104.0 103.0 -1% 100.0 -3%
Amount per Pupil 0 0 0% 0 0%
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 0 0 0% 0 0%
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
0
0
0
0
1
1
1
1
1
1
2012-2013 2013-2014 2014-2015
0 0 0
Community Services Operations (3300)
9/11/2014 9:07 AM Sumexpen.xlsx Page 16 of 30
USD# 502
Capital Improvements Expenditures (4000)
% %
2012-2013 2013-2014 inc/ 2014-2015 inc/
Actual Actual dec Budget dec
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% 0 0%
Capital Outlay 16,737 15,066 -10% 172,402 1044%
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%
Activity Fund 0 0 0% 0 0%
Bond and Interest #1 0 0 0% 0 0%
Bond and 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 16,737 15,066 -10% 172,402 1044%
Enrollment (FTE)* 104.0 103.0 -1% 100.0 -3%
Amount per Pupil 161 146 -9% 1,724 1079%
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 16,737 15,066 -10% 172,402 1044%
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
20,000
40,000
60,000
80,000
100,000
120,000
140,000
160,000
180,000
2012-2013 2013-2014 2014-2015
16,737 15,066
172,402
Capital Improvements (4000)
9/11/2014 9:07 AM Sumexpen.xlsx Page 17 of 30
USD# 502
Debt Services Expenditures (5100)
% %
2012-2013 2013-2014 inc/ 2014-2015 inc/
Actual Actual dec Budget dec
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% 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%
Activity Fund 0 0 0% 0 0%
Bond and Interest #1 0 0 0% 0 0%
Bond and 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% 0 0%
Enrollment (FTE)* 104.0 103.0 -1% 100.0 -3%
Amount per Pupil 0 0 0% 0 0%
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 0 0 0% 0 0%
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
0
0
0
0
1
1
1
1
1
1
2012-2013 2013-2014 2014-2015
0 0 0
Deb Services (5100)
9/11/2014 9:07 AM Sumexpen.xlsx Page 18 of 30
USD# 502
Transfers (5200)
% %
2012-2013 2013-2014 inc/ 2014-2015 inc/
Actual Actual dec Budget dec
General 288,533 239,706 -17% 174,960 -27%
Federal Funds 0 0 0% 0 0%
Supplemental General 132,444 185,700 40% 177,500 -4%
At Risk (4yr Old) 0 0 0% 0 0%
At Risk (K-12) 0 0 0% 0 0%
Bilingual Education 0 0 0% 0 0%
Virtual Education 0 0 0% 0 0%
Capital Outlay
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% 0 0%
Text Book & Student Material 0 0 0% 0 0%
Activity Fund 0 0 0% 0 0%
Bond and Interest #1 0 0 0% 0 0%
Bond and 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 420,977 425,406 1% 352,460 -17%
Enrollment (FTE)* 104.0 103.0 -1% 100.0 -3%
Amount per Pupil 4,048 4,130 2% 3,525 -15%
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 420,977 425,406 1% 352,460 -17%
NOTE: Gifts/Grants includes private grants and grants from nonfederal sources.
Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop
and Tuition Reimbursement.
*Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment
and kindergarten students attending full time.
0
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
2012-2013 2013-2014 2014-2015
420,977 425,406
352,460
Transfers (5200)
9/11/2014 9:07 AM Sumexpen.xlsx Page 19 of 30
USD# 502
Miscellaneous Information
Unencumbered Cash Balance by Fund
July 1, 2012 July 1, 2013 July 1, 2014
General 5,000 0 5,000
Federal Funds 0 0 0
Supplemental General 173,418 133,348 84,692
At Risk (4yr Old) 0 0 0
At Risk (K-12) 225,201 225,000 225,000
Bilingual Education 0 0 0
Virtual Education 0 0 0
Capital Outlay 630,395 623,693 568,402
Driver Training 0 0 0
Declining Enrollment 0 0 0
Extraordinary School Program 0 0 0
Food Service 30,177 28,250 28,800
Professional Development 13,709 15,000 15,000
Parent Education Program 0 0 0
Summer School 0 0 0
Special Education 190,444 200,000 200,000
Cost of Living 0 0 0
Vocational Education 0 0 0
Gifts/Grants 0 0 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 121,616 121,616 121,616
Text Book & Student Material 0 0 0
Activity Fund 1,049 1,329 1,298
Bond and Interest #1 0 0 0
Bond and Interest #2 0 0 0
No Fund Warrant 0 0 0
Special Assessment 0 0 0
Temporary Note 0 0 0
SUBTOTAL 1,391,009 1,348,236 1,249,808
Enrollment (FTE)* 104.0 103.0 100.0
Amount per Pupil 13,375 13,090 12,498
Adult Education 0 0 0
Adult Supplemental Education 0 0 0
Tuition Reimbursement 0 0 0
Special Education Coop 0 0 0
TOTAL 1,391,009 1,348,236 1,249,808
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
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
July 1, 2012 July 1, 2013 July 1, 2014
1,391,009 1,348,236 1,249,808
Unencumbered Cash Balances by Fund
9/11/2014 9:07 AM Sumexpen.xlsx Page 20 of 30
USD# 502
Reserve Funds
Unencumbered Cash Balance
July 1, 2012 July 1, 2013 July 1, 2014
Special Reserve 0 0 0
TOTAL OTHER 0 0 0
Amount per Pupil $0 $0 $0
*School districts are authorized by law to self insure rather than purchase insurance for the following categories: Worker's Comp,
Health Insurance, Life Insurance, Property and Casualty (Risk Management) and Disability Income Insurance. Monies are placed
in the Self Insured Fund to pay for claims which may arise from the categories listed above.
0
0
0
0
0
1
1
1
1
1
1
July 1, 2012 July 1, 2013 July 1, 2014
0 0 0
Unencumbered Cash Balances by Fund (Reserve Funds Only)
9/11/2014 9:07 AM Sumexpen.xlsx Page 21 of 30
USD# 502
2010-2011 2011-2012 % 2012-2013 % 2013-2014 % 2014-2015 %
Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/
dec dec dec dec
Enrollment (FTE)* 99.0 99.0 0% 102.5 4% 99.0 -3% 100.0 1%
Enrollment (FTE)** 101.0 102.0 1% 104.0 2% 103.0 -1% 100.0 -3%
Number of Students -
Free Meals 32 43 34% 41 -5% 36 -12% 40 11%
Number of Students -
Reduced Meals 16 18 13% 16 -11% 16 0% 10 -38%
*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
98.0
99.0
100.0
101.0
102.0
103.0
104.0
2010-2011 2011-2012 2012-2013 2013-2014 2014-2015
101.0
102.0
104.0
103.0
100.0
Enrollment (FTE)** Used for Calculating "Amount per Pupil"
0
5
10
15
20
25
30
35
40
45
2010-2011 2011-2012 2012-2013 2013-2014 2014-2015
32
43 41
36
40
16 18
16 16
10
Low Income Students
Free Meals
Reduced Meals
97.0
98.0
99.0
100.0
101.0
102.0
103.0
2010-2011 2011-2012 2012-2013 2013-2014 2014-2015
99.0 99.0
102.5
99.0
100.0
FTE Enrollment for Budget Authority
9/11/2014 9:07 AM Sumexpen.xlsx Page 22 of 30
USD# 502
Miscellaneous Information
Mill Rates by Fund
2012-2013 2013-2014 2014-2015
Actual Actual Budget
General 20.000 20.000 20.000
Supplemental General 12.434 14.847 16.594
Adult Education 0.000 0.000 0.000
Capital Outlay 0.000 0.000 0.000
Declining Enrollment 0.000 0.000 0.000
Cost of Living 0.000 0.000 0.000
Special Liability 0.000 0.000 0.000
School Retirement 0.000 0.000 0.000
Extraordinary Growth Facilities 0.000 0.000 0.000
Bond and Interest #1 0.000 0.000 0.000
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 32.434 34.847 36.594
Historical Museum 0.000 0.000 0.000
Public Library Board 0.000 0.000 0.000
Public Library Brd & Emp Benf 0.000 0.000 0.000
Recreation Commission 0.000 0.000 0.000
Rec Comm Employee Bnfts 0.000 0.000 0.000
TOTAL OTHER 0.000 0.000 0.000
0.000
10.000
20.000
30.000
40.000
50.000
60.000
70.000
80.000
2012-2013 2013-2014 2014-2015
32.434 34.847 36.594
Total USD Mill Rates
General 55%
Supplemental General 45%
2014-15 Miscellaneous Information Mill Rates by Fund (Total USD)
General
Supplemental General
Adult Education
Capital Outlay
Special Liability
School Retirement
Declining Enrollment
Cost of Living
Bond and Interest #1
Bond and Interest #2
Extraordinary Growth Facilities
No Fund Warrant
Special Assessment
Temporary Note
9/11/2014 9:07 AM Sumexpen.xlsx Page 23 of 30
USD# 502
Other Information
2012-2013 2013-2014 2014-2015
Actual Actual Budget
Assessed Valuation $15,264,526 $15,661,117 $17,296,233
Bonded Indebtedness $0 $0 $0
$14,000,000
$14,500,000
$15,000,000
$15,500,000
$16,000,000
$16,500,000
$17,000,000
$17,500,000
2012-2013 2013-2014 2014-2015
$15,264,526
$15,661,117
$17,296,233
Assessed Valuation
$0
$0
$0
$0
$0
$1
$1
$1
$1
$1
$1
2012-2013 2013-2014 2014-2015
$0 $0 $0
Bonded Indebtedness
9/11/2014 9:07 AM Sumexpen.xlsx Page 24 of 30
USD 502
2014-15 Estimated Sources of Revenue--2014-15 Estimated
Amount July 1, 2014 State Federal Local July 1, 2015
Fund Budgeted Cash Balance Interest Transfers Other Cash Balance
General 1,135,184 5,000 1,130,184 0 0 0 XXXXXXXX
Supplemental General 360,000 84,692 0 275,308 XXXXXXXX
Adult Education 0 0 0 0 0 0 0 0
At Risk (4yr Old) 42,000 0 0 0 40,000 2,000 0
Adult Supplemental Education 0 0 0 0 0 0
At Risk (K-12) 250,000 225,000 0 0 25,000 0 0
Bilingual Education 10,000 0 0 0 10,000 0 0
Virtual Education 0 0 0 0 0 0
Capital Outlay 578,402 568,402 0 0 0 0 10,000 0
Driver Training 0 0 0 0 0 0 0 0
Declining Enrollment 0 0 0 0 XXXXXXXX
Extraordinary School Program 0 0 0 0 0 0 0
Food Service 151,460 28,800 320 19,838 1,200 85,525 15,777 0
Professional Development 15,000 15,000 0 0 0 0 0
Parent Education Program 0 0 0 0 0 0 0 0
Summer School 0 0 0 0 0 0 0
Special Education 381,935 200,000 0 0 0 181,935 0 0
Vocational Education 10,000 0 0 0 0 10,000 0 0
Special Liability Expense Fund 0 0 0 0 0
Special Reserve Fund 0 XXXXXXXX
Gifts and Grants 0 0 0 0
Textbook & Student Materials Revolving 0 XXXXXXXX
School Retirement 0 0 0 0 0
Extraordinary Growth Facilities 0 0 0 0 XXXXXXXXX
KPERS Special Retirement Contribution 90,471 0 90,471 XXXXXXXXX
Contingency Reserve 121,616 XXXXXXXXX
Activity Funds 1,298 XXXXXXXXX
Tuition Reimbursement 0 0 0 0 0
Bond and Interest #1 0 0 0 0 0 0 0
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 42,467 0 xxxxxxxxxxx 42,467 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 0
Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 0 0 XXXXXXXXX
SUBTOTAL 3,066,919 1,249,808 1,220,975 62,305 1,200 352,460 303,085 0
Less Transfers 352,460
TOTAL Budget Expenditures $2,714,459
2012-2013 2013-2014 2014-2015
State Revenues 829,866 823,772 1,220,975
Federal Revenues 64,103 60,110 62,305
Local Revenues 957,717 1,009,236 656,745
Total Revenues 1,851,686 1,893,118 1,940,025
Revenues Per Pupil 17,805 18,380 19,400
Sources of Revenue and Proposed Budget for 2014-15
Sources of Revenue - - State, Federal, Local
USD 502 - Lewis - Summary
0
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
Summary of Total Expenditures by Function (All Funds)
0
100,000
200,000
300,000
400,000
500,000
600,000
General and Supplemental General Fund Expenditures by Function
0
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
2012-2013 2013-2014 2014-2015
Instruction Expenditures
97.0
98.0
99.0
100.0
101.0
102.0
103.0
2010-2011 2011-2012 2012-2013 2013-2014 2014-2015
FTE Enrollment for Budget Authority
0.0002.0004.0006.0008.000
10.00012.00014.00016.00018.00020.000
2014-2015 Mill Levies by Fund
0
20,000
40,000
60,000
80,000
100,000
120,000
Average Salary
0.000
10.000
20.000
30.000
40.000
50.000
60.000
70.000
80.000
2012-2013 2013-2014 2014-2015
Total USD Mill Rates
0
5,000
10,000
15,000
20,000
25,000
30,000
Amount Per Pupil By Function (All Funds)
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