Table of Contents
    District Budget
    Code 01 ............... Certificate Page – shows adopted budget, expenditures and tax to be levied, and computation of
    delinquency
    Code 02 ............... Resolutions for levy limits for tax funds (capital outlay, adult ed, historical museum, recreation
    commission)
    Code 04 ............... Worksheet showing tax levy (motor vehicle, recreational vehicle, delinquency, estimates)
    Code 05 ............... Statement of Indebtedness (bond and interest – bonds issued, interest and principle)
    Code 05a ............. Statement of conditional lease, lease purchase and certificate of participation (payments and int.)
    Code 06 ............... General Fund – Unencumbered cash balance; Revenue (local, county, state and federal)
    General Fund – Expenditures such as salaries, benefits, textbooks, supplies, operations and
    maintenance, etc.
    Code 07 ............... Federal Funds – Unencumbered cash balance; Revenue - federal grants such as Title I, II, III, IV,
    V, VI, VIB
    Federal Funds – Expenditures such as salaries, benefits, textbooks, supplies, purchased services,
    etc.
    Code 08 ............... Supplemental General (Local Option Budget) Revenue (local, county, state); tax levied
    Supplemental General (Local Option Budget) Expenditures such as salaries, supplies, equipment,
    repairs and maintenance, communication services, and transfers to other funds
    Code 11 ............... At Risk 4yr Old – Revenue (local, federal)
    At Risk 4yr Old – Expenditures such as salaries, benefits, textbooks and supplies
    Code 13 ............... At Risk K-12 – Revenue (local, federal)
    At Risk K-12 – Expenditures such as salaries, benefits, textbooks, and supplies
    Code 14 ............... Bilingual Education – Revenue (local, federal)
    Bilingual Education – Expenditures such as salaries, purchased services, and supplies
    Code 15 ............... Virtual Education – Revenue (local)
    Virtual Education – Expenditures such as salaries, benefits, textbooks, software and supplies
    Code 16 ............... Capital Outlay – Revenue [local, county, federal (impact aid construction)]
    Capital Outlay – Expenditures – equipment and furnishings, buses, property, repair and
    remodeling, etc.
    Code 18 ............... Driver Training – Revenue (local, state)
    Driver Training – Expenditures such as salaries, supplies, equipment, etc.
    Code 24 ............... Food Service – Revenue (local, state, federal)
    Food Service – Expenditures such as salaries, energy, supplies (food and milk), equipment, etc.
    Code 26 ............... Professional Development – Revenue (local, state, federal), and expenditures for support services,
    salaries, supplies, equipment, etc.
    Code 28 ............... Parent Education – Revenue (local, state)
    Parent Education – Expenditures such as salaries, benefits, supplies, staff training, etc.
    Code 29 ............... Summer School – Revenue (local, federal)
    Summer School – instruction, salaries, supplies, equipment, energy, etc.
    Code 30 ............... Special Education – Revenue (local, state, federal)
    Special Education – Expenditures such as salaries, purchased services, property, supplies,
    equipment, student transportation, etc.
    Code 34 ............... Vocational Education – Revenue (local, federal)
    Vocational Education – Expenditures such as salaries, purchased services, supplies, and equipment
    Code 51 ............... KPERS – Revenue (state); Expenditures such as employee benefits
    Code 53 ............... Contingency Reserve – Revenue (transfer from general)
    Contingency Reserve – Expenditures such as salaries, supplies, equipment, property services, etc.
    Code 55 ............... Textbook & Student Material Revolving – Revenue (local) and expenditures for textbooks,
    musical equipment, materials and supplies, etc.
    Code 56 ............... Activity Fund – Revenue (Local Sources)
    Activity Fund – Expenditures such as referees, supplies, activity equipment, etc.
    Code 62 ............... Bond and Interest (USD) #1 – Revenue (local, county, state) and expenditures for principle and
    interest
    Table of Contents cont.
    Code 99 ............... Notice of Hearing (published in newspaper) is a summary showing operating funds and total
    expenditures, special education cooperative, total taxes levied and estimated tax rate. Other line
    items include library board, recreation commission, assessed valuation, lease purchase principle,
    and total USD debt.
    Average Salary .............. This page provides FTE and average salaries for administrators, teachers, licensed personnel, and
    substitutes.
    Budget Authority and Revenue Worksheets
    Form 110
    Tax in Process
    Form 118
    Estimated Special Education Revenue
    Form 148
    Estimated General Fund State Aid
    Form 149
    Transfer Cash Balances to General Fund
    Form 150
    Estimated Legal Maximum Budget
    Form 155
    Local Option Budget
    Form 162
    Estimated Food Service Revenue
    Form 194
    Estimated Motor Vehicle Taxes
    Form 195
    Estimated State Aids (Professional Development, Driver Ed, and KPERS Flow-Through)
    Form 239
    Estimated Supplemental General State Aid
    Form 241
    Estimated Bond & Interest State Aid Payments (Prior to 7/92)
    Form 242
    Estimated Bond & Interest State Aid Payments (After 7/92)
    Budget Profile
    Page 1 ................. Budget general information: general information about the community, contact information for
    board members, names of key staff (administrators, business office and board clerk), and
    Page 2 ................. District accomplishments and challenges
    Page 3-7 .............. Supplemental information for tables in Summary of Expenditures
    Page 8-9 .............. KSDE and USD 261 website information available
    •
    K-12 statistics (building, district or state totals for attendance, enrollment, staff,
    graduates/dropouts, crime/violence)
    •
    School Finance reports and publications (certified personnel, enrollment, dropouts, graduates,
    salary reports)
    •
    Kansas Building Report Card (rates for attendance, graduation, dropouts, school violence;
    reading, math and writing assessments for all districts)
    •
    Website Information available on the USD 261 website
    Summary of expenditures (sumexpen.xls) – Tables and graphs illustrate a 3-year comparison of expenditures by
    function, FTE enrollment, low income students, mill rates by fund, assessed valuation and bonded indebtedness.
    Budget At A Glance
    Page 3 ................. Summary of Total Expenditures by function (all funds)
    Page 4 ................. Summary of General and Supplemental General Fund Expenditures by Function
    Page 5 ................. Instruction Expenditures
    Page 6 ................. Sources of Revenue (state, federal and local) and proposed budget for current year
    Page 7 ................. Enrollment and Low Income Students
    Page 8 ................. Mill Rates by Fund
    Page 9 ................. Assessed Valuation and Bonded Indebtedness
    Page 10 ............... Average Salary - This page provides FTE and average salaries for administrators, teachers,
    licensed personnel, and substitutes.
    Page 11 .............. KSDE website information
    •
    K-12 statistics (building, district or state totals for attendance, enrollment, staff,
    graduates/dropouts, crime/violence)
    •
    School Finance reports and publications (certified personnel, enrollment, dropouts, graduates,
    salary reports)
    •
    Kansas Building Report Card (rates for attendance, graduation, dropouts, school violence;
    reading, math and writing assessments for all districts)
    •
    Website Information available on the USD 261 website at
    www. usd261.com
    Coding Expenditures in the Budget Document
    (Definitions for Functions, Subfunctions, Objects)
    Funds in the USD budget document have a general definition as currently used under Kansas law which
    would include such funds ags eneral, vocational education, special education, etc. Within each fund will be a
    breakdown by function, subfunction, object and subobject. This document will explain what expenditures
    should be charged under which code.
    Additional information n cabe found in hte
    Kansas Accounting Handbook
    which is available on the KSDE
    School Finance website (located under
    Guidelines):
    http://www.ksde.org/Default.aspx?tabid=1877
    .
    This handbook explains in detail how functions, subfunctions and objects are used to breakdown
    expenditures in each of the funds, and includes a section with Guidelines for Activity Funds.
    USD# 261
    STATE OF KANSAS
    Budget Form USD-B
    CERTIFICATE
    2012-2013
    TO THE CLERK OF SEDGWICK COUNTY, STATE OF KANSAS
    We, the undersigned, duly elected, qualified and acting officers of
    UNIFIED SCHOOL DISTRICT 261
    certify that: (1) the hearing mentioned in the attached proof of publication was held; (2) after the Budget
    Hearing this budget was duly approved and adopted as the maximum expenditure for the various funds for the
    year 2012-2013; and (3) the Amount(s) of 2012 Tax to be Levied are within statutory limitations.
    TABLE OF CONTENTS:
    2012-2013 ADOPTED BUDGET
    Amount of
    Code
    2012 Tax to
    County
    Clerk's
    Adopted Budget
    01
    Expenditures
    be Levied
    Use Only
    Line
    (1)
    (2)
    (3)
    WORKSHEET I
    04
    STATEMENT OF INDEBTEDNESS
    05
    FUND
    K.S.A.
    General
    (a)
    72-6431
    06
    30,618,029
    2,301,837
    20.000(c)
    Supplemental General (LOB)
    (d)
    72-6435
    08
    10,392,970
    3,511,114
    Adult Education
    72-4523
    10
    0
    0
    Adult Supplemental
    Education
    72-4525
    12
    0
    Bilingual
    Education
    72-9509
    14
    254,000
    Virtual Education
    72-3715
    15
    0
    Capital
    Outlay
    72-8801
    16
    3,000,000
    670,740
    Driver Training
    72-6423
    18
    120,600
    Extraordinary
    School Program
    72-8238
    22
    0
    Food Service
    72-5119
    24
    2,495,000
    Professional Development
    72-9609
    26
    163,000
    Parent Education Program
    72-3607
    28
    244,256
    Summer School
    72-8237
    29
    0
    Special
    Education
    72-6420
    30
    9,614,000
    Vocational Education
    72-6421
    34
    580,000
    Special
    Liability Expense Fund
    72-8248
    42
    0
    0
    School Retirement
    72-1726
    44
    0
    0
    Extraordinary
    Growth Facility
    72-6441
    45
    0
    0
    Special
    Reserve Fund
    72-8249
    47
    Federal Funds
    12-1663
    07
    1,000,020
    Gifts and Grants
    72-8210
    35
    0
    KPERS Special
    Retirement Contribution 74-4939a
    51
    3,260,867
    Contingency
    Reserve
    72-6426
    53
    Textbook & Student Material Revolving
    72-8250
    55
    At Risk
    (4yr Old)
    72-6414b
    11
    465,650
    At Risk
    (K-12)
    72-6414a
    13
    4,948,800
    Cost of Living
    72-6449/72-6450
    33
    0
    0
    Declining
    Enrollment
    72-6451
    19
    0
    0
    Activity
    Funds
    72-8208a
    56
    DEBT SERVICE
    Bond and Interest #1
    10-113
    62
    4,448,499
    1,532,373
    Bond and Interest #2
    10-113
    63
    0
    0
    No Fund Warrant
    (b) 79-2939
    66
    0
    0
    Special
    Assessment
    12-6a10
    67
    0
    Temporary
    Note
    72-6761
    68
    0
    0
    (a) The amount computed on Form 150 is the limit of the 2012-2013 Expenditures.
    (b) See K.S.A. 79-2939, order #
    dated
    //
    .
    (c) The General Fund levy must be 20 mills. County clerks can't change this levy.
    (d) LOB Resolution dated
    authorizing
    0.00%for 0
    yrs.
    2nd resolution dated
    authorizing
    0.00%for 0
    yrs.
    3rd resolution dated
    authorizing
    0.00%for 0
    yrs.
    Date election held to exceed 30%
    authorizing
    0.00%for 0
    yrs.
    The resolutions/elections cannot exceed 31%.
    8/1/2012 4:28 PM
    Code No. 01
    Page 1
    STATE OF KANSAS
    Budget Form USD-B
    CERTIFICATE
    2012-2013
    TABLE OF CONTENTS:
    2012-2013 ADOPTED BUDGET
    Amount of
    Code
    2012 Tax to
    County Clerk's
    Adopted Budget
    01
    Expenditures
    be Levied
    Use Only
    Line
    (1)
    (2)
    (3)
    COOPERATIVES
    Special Education
    72-968
    78
    0
    Total USD
    100
    71,605,691
    8,016,064
    OTHER
    Historical Museum
    12-1684
    80
    0
    0
    Public Library Board
    72-1623a
    82
    0
    0
    Public Library Board Employees Benefits 12-16,102
    83
    0
    0
    Recreation Commission
    12-1927
    84
    0
    0
    Rec Comm Emp Bnfts & Spec Liab
    12-1928/75-6110
    86
    0
    0
    Total Other
    105
    0
    0
    Publication (Notice of Hearing)
    99
    Final Assessed Valuation
    Municipal Accounting Use Only
    Assisted by:
    Received _____________________
    Reviewed by __________________
    Follow-up: Yes ____ No ____
    Attest: ________________, 2012
    President
    County Clerk
    Clerk of the Board
    FINAL VALUATION
    Final Assessed
    Final Assessed
    County
    Valuation
    Valuation
    Bond and Interest
    Home
    General Fund*
    Other Funds*
    #1
    #2
    $
    TOTAL
    $0
    0
    0
    0
    (General Fund Assessed Valuation excludes $20,000 of appraised value on residential property.)
    *Exclude Assessed Valuation due to neighborhood revitalization act (KSA 12-1770, et seg.).
    Computation of Delinquency
    2010 Delinquent Tax Percentage
    3.530
    %
    Rate Used in this Budget
    2.000 %
    for 2012-2013
    County Clerk's Use Only
    8/1/2012 4:28 PM
    Code No. 01
    Page 2
    USD#
    261
    STATE OF KANSAS
    Budget Form USD-B
    2012-2013
    Resolutions for LEVY LIMITS FOR TAX FUNDS
    1. Capital Outlay*:
    Resolution dated
    12/1/2008
    authorizing
    8.000
    mills for
    5 years. Limit
    5 years.
    2. Increase to Capital Outlay*:
    Resolution dated
    authorizing
    0.000
    mills for
    0 years. Must expire
    same time as original resolution.
    3. Adult Education:
    Resolution dated
    authorizing
    0.000
    mills for
    0 years. Limit
    5 years.
    4. Historical Museum: Tax Rate authorized by a petition dated
    authorizing
    mills.
    5. Public Library: Resolution dated
    authorizing
    mills.
    6. Recreation Commission: Resolution dated
    authorizing
    mills.
    (Attach a copy of each resolution.)
    The USD must have a copy of the separate recreation commission budget before making this levy.
    * For any new resolutions 7-1-05 and after, the mill rate may not exceed 8 mills in total.
    8/1/2012 4:28 PM
    Code No. 02
    STATE OF KANSAS
    USD# 261
    Budget Form USD-C
    2012-2013
    WORKSHEET I
    (Columns (1) through (5) must match Form 110)
    Less
    Less 2011
    Less
    FOR FISCAL YEAR 2012-2013
    Code
    Actual
    5.500
    Tax
    Tax
    2011 Tax
    Motor Vehicle Recreational
    Amount of
    Estimate of 2012
    04
    2011
    Allowance
    Received
    Refunded
    In
    Tax (includes
    Vehicle
    2012 Tax to
    Taxes 1/1/2013
    Line
    Tax Levy
    for Delinquency in 2011-12
    in 2011-12
    Process
    16/20M Tax)
    Tax
    be Levied
    6/30/2013
    Fund
    (1)
    (2)
    (3)
    (4)
    (5)
    (6)
    (7)
    (8)
    (9)
    General
    01
    2,295,758
    126,267
    2,143,805
    0
    25,686 XXXXXXXXXXX XXXXXXXXXX
    2,301,837
    2,071,653
    Supplemental General
    03
    3,490,629
    191,985
    3,240,101
    0
    58,543
    480,787
    10,882
    3,511,114
    3,160,003
    Adult Education
    05
    0
    0
    0
    0
    0
    0
    0
    0
    0
    Capital Outlay
    10
    534,401
    29,392
    496,536
    0
    8,473
    81,736
    1,850
    670,740
    603,666
    Declining Enrollment
    15
    0
    0
    0
    0
    0
    0
    0
    0
    0
    School Retirement
    20
    0
    0
    0
    0
    0
    0
    0
    0
    0
    Special Assessment
    25
    0
    0
    0
    0
    0
    0
    0
    0
    0
    Spec Liability Expense
    30
    0
    0
    0
    0
    0
    0
    0
    0
    0
    Bond and Interest #1
    40
    1,738,655
    95,626
    1,613,924
    0
    29,105
    304,784
    6,898
    1,532,373
    1,379,136
    Bond and Interest #2
    45
    0
    0
    0
    0
    0
    0
    0
    0
    0
    Temporary Note
    50
    0
    0
    0
    0
    0
    0
    0
    0
    0
    No-fund Warrant
    55
    0
    0
    0
    0
    0
    0
    0
    0
    0
    Extraord Gowth Fac
    57
    0
    0
    0
    0
    0
    0
    0
    0
    0
    Recreation Commission
    60
    0
    0
    0
    0
    0
    0
    0
    0
    0
    Rec Comm Emp Bnfts & Spec Liab
    65
    0
    0
    0
    0
    0
    0
    0
    0
    0
    Public Library Board
    70
    0
    0
    0
    0
    0
    0
    0
    0
    0
    Public Lib Brd Emp Bnfts
    71
    0
    0
    0
    0
    0
    0
    0
    0
    0
    Historical Museum
    75
    0
    0
    0
    0
    0
    0
    0
    0
    0
    Cost of Living
    78
    0
    0
    0
    0
    0
    0
    0
    0
    0
    TOTAL
    80
    8,059,443
    7,494,366
    0
    867,307
    Adult Education Computation – Taxes to be Levied
    Assessed Valuation
    $134,148,000 x Adult Ed. Mill levy
    0.000 =
    $0
    Taxes to be Levied
    Capital Outlay Computation – Taxes to be Levied
    Assessed Valuation
    $134,148,000 x Capital Outlay Mill levy
    5.000 =
    $670,740
    Taxes to be Levied
    Tax Collection Ratio for 2011
    92.989 %
    8/1/2012
    4:29 PM
    Code No. 04
    Page 1
    STATE OF KANSAS
    USD#
    261
    Budget Form USD-D
    2012-2013
    STATEMENT OF INDEBTEDNESS
    Amount Due
    Amount Due
    Da te
    Int.
    Amount of
    Amount
    Date Due
    2012-2013
    July-Dec. 2013
    of
    Rate
    Bonds
    Outstanding
    Issue
    %
    Issued
    7/1/2012
    Int.
    Prin.
    Int.
    Prin.
    Int.
    Prin.
    Purpose of Debt
    (1)
    (2)
    (3)
    (4)
    (5)
    (6)
    (7)
    (8)
    (9)
    (10)
    Total
    xxxxxxx
    xxxxxx
    xxxxxxxxxxxxx
    0 xxxxxxxx
    xxxxxxxx
    0
    0
    0
    0
    Series 2004 (Refunded)
    4/1/2004
    3.04
    6,880,000
    4,655,000
    11/1/2012 11/1/2012
    79,224
    600,000
    5/1/2013
    70,224
    11/1/2013 11/1/2013
    70,224
    615,000
    Series 2005 Refunded
    3/1/2005
    3.36
    8,060,000
    6,675,000
    11/1/2012 11/1/2012
    115,558
    730,000
    5/1/2013
    104,243
    11/1/2013 11/1/2013
    104,243
    760,000
    Series 2005
    10/15/2005
    4.59
    20,000,000
    18,160,000
    11/1/2012
    397,250
    5/1/2013
    397,250
    11/1/2013 11/1/2013
    397,250
    Series 2007
    2/1/2007
    4.47
    29,585,000
    28,090,000
    11/1/2012 11/1/2012
    682,925
    505,000
    5/1/2013
    672,825
    11/1/2013 11/1/2013
    672,825
    520,000
    Series 2012
    2/1/2012
    4.47
    2,220,000
    2,220,000
    11/1/2012 11/1/2012
    22,200
    50,000
    5/1/2013
    21,700
    11/1/2013 11/1/2013
    21,700
    50,000
    Total
    xxxxxxx
    xxxxxxx xxxxxxxxxxxxx
    59,800,000 xxxxxxxx
    xxxxxxxx
    2,563,399
    1,885,000
    1,266,242
    1,945,000
    If Bond and Interest levies are based on different assessed valuations due to territory changes, show such issues
    as a separate group. Use Bond and Interest #2, Code No. 63, for these issues.
    Prior to July 1, 1992
    After July 1, 1992
    8/1/2012 4:29 PM
    Code No. 05
    STATE OF KANSAS
    USD No.
    261
    Budget Form USD-D1
    2012-2013
    STATEMENT OF CONDITIONAL LEASE, LEASE–
    PURCHASE AND CERTIFICATE OF PARTICIPATION
    Term
    Total
    T otal
    Date
    of
    Int.*
    Outright
    Other
    Amount
    Principal
    of
    Contract
    Rate
    Purchase
    Charges
    Financed
    Balance Due
    Payments Due Payments Due
    Contract
    (Months)
    %
    Price
    In Contract (Beg Principal)
    7/1/2012
    2012-2013
    July - Dec 2013
    Item/Service Purchased
    (1)
    (2)
    (3)
    (4)
    (5)
    (6)
    (7)
    (8)
    (9)
    Grandlane Addition
    12/1/2003
    180
    4.50
    970,000
    970,000
    510,000
    86,000
    86,000
    QZAB JC Contract 2011
    11/15/2011
    204
    0.00
    1,600,000
    1,600,000
    1,600,000
    0
    0
    QZAB JC Contract 2012
    2/1/2012
    120
    1.50
    1,900,000
    1,900,000
    1,900,000
    205,000
    0
    TOTAL
    $4,470,000
    $0
    $4,470,000
    $4,010,000
    $291,000
    $86,000
    *If you are merely leasing/renting with no intent to purchase, do not list--such transactions are not lease-purchases.
    8/1/2012 4:29 PM
    Code No. 05a
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    Code 2010-2011
    2011-2012
    2012-2013
    GENERAL
    06
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    UNENCUMBERED CASH BALANCE JULY 1
    01
    0
    0
    0
    Cancel of Prior Yr Enc
    03
    REVENUE:
    1000 LOCAL SOURCES
    1110 Ad Valorem Tax Levied
    2009
    $
    05
    49,531
    2010
    $
    10
    2,120,676
    28,921
    2011
    $
    15
    2,143,805
    25,686
    2012
    $
    20
    2,071,653
    1140 Delinquent
    Tax
    25
    91,027
    24,977
    63,165
    1300 Tuition
    1312 Individuals
    (Out District)
    30
    1320 Other School District/Govt Sources In-State
    40
    1330 Other School District/Govt Sources Out-State
    45
    1410 Transportation
    Fees
    47
    1700 Student Activities
    (Reimbursement)
    50
    1900 Other Revenue From Local Source
    1910 User Charges
    55
    1980 Reimbursements
    60
    1985 State Aid Reimbursement****
    65
    2000 COUNTY SOURCES
    2800 In Lieu of Taxes IRBs
    85
    0
    3000 STATE SOURCES
    3110 General State Aid
    95
    22,588,707
    22,939,340
    23,804,425
    3130 Mineral Production Tax
    115
    314
    3205 Special
    Education Aid
    120
    4,185,772
    4,571,489
    4,653,100
    4000 FEDERAL SOURCES
    4599 ARRA Stabilization Funds
    140
    525,430
    4604 Ed Jobs Funds
    143
    920,027
    13,694
    4820 PL 382
    (Exclude Extra Aid
    for Children on Indian
    Land and Low Rent Housing) (formerly PL 874)*
    145
    0
    5000 OTHER
    5208 Transfer From Authorized Funds*****
    165
    0
    29,242
    0
    RESOURCES AVAILABLE
    170
    30,481,170
    29,751,782
    30,618,029
    TOTAL EXPENDITURES & TRANSFERS
    175
    30,481,170
    29,751,782
    30,618,029
    EXCESS REVENUE TO STATE ***
    200
    0 **
    UNENCUMBERED CASH BALANCE JUNE 30
    190
    0
    0 xxxxxxxxxxx
    * Only deduct 70% of the estimated 2012-2013 P.L. 382 receipts. The 30% portion not deducted
    may be treated as miscellaneous revenue and placed in a fund designated under K.S.A. 72-6427
    (categorical aid funds, program weighted funds or capital outlay.)
    ** Line 170 minus Line 175. (Column 3 only.)
    *** Columns 1 & 2 would be amount sent to the State. Do Not Include General State Aid Overpayments.
    **** Includes Psychiatric Treatment Centers, Juvenile Detention\Flint Hills Job corporation payments and
    State Aid received as a result of adjustments to prior year P.L. 382 deduction (formerly 874),
    Teacher Mentoring Program, National Board Certified teacher payments, and Career and
    Technical Education state aid for students earning an industry recognized credential in a high
    need occupation.
    ***** 2012 SB11 authorizes transfers from the approved funds to expend unencumbered cash balances
    as approved by the local board.
    8/1/2012 4:29 PM
    Code No. 06
    Page 1
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    Code 2010-2011
    2011-2012
    2012-2013
    GENERAL EXPENDITURES
    06
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    1000 Instruction
    100 Salaries
    110 Certified
    210
    9,360,264
    9,874,733
    10,300,000
    120 NonCertified
    215
    172,779
    198,359
    250,000
    200 Employee Benefits
    210 Insurance (Employee)
    220
    867,183
    969,681
    1,000,000
    220 Social Security
    225
    859,007
    875,856
    900,000
    290 Other
    230
    111,654
    109,167
    125,000
    300 Purchased Professional and Technical Services
    235
    21,746
    14,552
    25,000
    400 Purchased Property Services
    237
    500 Other Purchased Services
    560 Tuition
    561 Tuition/other State LEA's
    240
    562 Tuition/other LEA's outside the State
    245
    563 Tuition/Priv Sources
    250
    590 Other
    255
    375,634
    715,313
    400,000
    600 Supplies
    610 General Supplemental (Teaching)
    260
    244,369
    234,273
    292,731
    644 Textbooks
    265
    650 Supplies (Technology Related)
    267
    680 Miscellaneous Supplies
    270
    53,191
    45,623
    50,000
    700 Property (Equipment & Furnishings)
    275
    34,382
    36,916
    50,000
    800 Other
    280
    2000 Support Services
    2100 Student Support Services
    100 Salaries
    110 Certified
    285
    888,597
    884,218
    950,000
    120 NonCertified
    290
    211,807
    195,765
    250,000
    200 Employee Benefits
    210 Insurance (Employee)
    295
    88,525
    90,314
    100,000
    220 Social Security
    300
    81,449
    81,329
    100,000
    290 Other
    305
    30,844
    11,932
    30,000
    300 Purchased Professional and Technical Services
    310
    400 Purchased Property Services
    313
    500 Other Purchased Services
    315
    591
    585
    1,000
    600 Supplies
    320
    16,439
    16,864
    18,000
    700 Property (Equipment & Furnishings)
    325
    800 Other
    330
    2200 Instr Support Staff
    100 Salaries
    110 Certified
    335
    864,597
    741,773
    800,000
    120 NonCertified
    340
    640,188
    662,471
    700,000
    200 Employee Benefits
    210 Insurance (Employee)
    345
    85,632
    98,785
    115,000
    220 Social Security
    350
    112,133
    102,135
    110,000
    290 Other
    355
    13,885
    11,951
    15,000
    300 Purchased Professional
    and Technical Services
    360
    223
    534
    1,000
    400 Purchased Property Services
    363
    500 Other Purchased Services
    365
    10,143
    10,532
    13,000
    8/1/2012 4:29 PM
    Code No. 06
    Page 2
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    Code 2010-2011
    2011-2012
    2012-2013
    GENERAL EXPENDITURES
    06
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    600 Supplies
    640 Books (not textbooks)
    and Periodicals
    370
    45,918
    66,864
    75,000
    650 Technology Supplies
    375
    24,298
    20,059
    25,000
    680 Miscellaneous Supplies
    380
    10,257
    27,529
    20,000
    700 Property (Equipment & Furnishings)
    385
    800 Other
    390
    17,149
    10,054
    15,000
    2300 General Administration
    100 Salaries
    110 Certified
    395
    142,368
    145,567
    165,000
    120 NonCertified
    400
    76,461
    78,820
    85,000
    200 Employee Benefits
    210 Insurance (Employee)
    405
    19,554
    24,410
    25,000
    220 Social Security
    410
    14,379
    14,323
    15,000
    290 Other
    415
    222
    331
    1,000
    300 Purchased Professional
    and Technical Services
    420
    70,376
    74,819
    75,000
    400 Purchased Property Services
    425
    500 Other Purchased Services
    520 Insurance
    430
    530 Communications
    (Telephone, postage, etc.)
    435
    41,696
    58,308
    60,000
    590 Other
    440
    9,543
    9,601
    10,000
    600 Supplies
    445
    13,023
    18,080
    20,000
    700 Property (Equipment & Furnishings)
    450
    800 Other
    455
    113,999
    31,933
    50,000
    2400 School Administration
    100 Salaries
    110 Certified
    460
    1,257,088
    1,240,255
    1,300,000
    120 NonCertified
    465
    702,476
    710,943
    750,000
    200 Employee Benefits
    210 Insurance (Employee)
    470
    125,062
    144,927
    150,000
    220 Social Security
    475
    149,988
    148,623
    155,000
    290 Other
    480
    19,066
    2,992
    10,000
    300 Purchased Professional
    and Technical Services
    485
    400 Purchased Property Services
    490
    500 Other Purchased Services
    530 Communications
    (Telephone, postage, etc.)
    495
    5,460
    5,460
    6,000
    590 Other
    500
    17,020
    16,151
    18,000
    600 Supplies
    505
    35,667
    31,439
    25,000
    700 Property (Equipment & Furnishings)
    510
    800 Other
    515
    8/1/2012 4:29 PM
    Code No. 06
    Page 3
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    Code 2010-2011
    2011-2012
    2012-2013
    GENERAL EXPENDITURES
    06
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    2600 Operations & Maintenance
    100 Salaries
    120 NonCertified
    520
    1,771,971
    1,756,841
    1,850,000
    200 Employee Benefits
    210 Insurance (Employee)
    525
    178,353
    190,364
    225,000
    220 Social Security
    530
    129,400
    128,400
    150,000
    290 Other
    535
    8,549
    9,781
    10,000
    300 Purchased Professional
    and Technical Services
    540
    400 Purchased Property Services
    411 Water/Sewer
    545
    65,293
    48,670
    61,000
    420 Cleaning
    550
    78,091
    83,945
    85,000
    430 Repairs & Maintenance
    555
    16,358
    18,523
    18,000
    440 Rentals
    560
    460 Repair of Buildings
    565
    60,572
    81,521
    85,000
    490 Other
    570
    3,670
    2,343
    5,000
    500 Other Purchased Services
    520 Insurance
    575
    12,282
    14,477
    15,000
    590 Other
    580
    30,006
    50,891
    50,000
    600 Supplies
    610 General Supplies
    585
    273,262
    325,163
    325,000
    620 Energy
    621 Heating
    590
    622 Electricity
    595
    626 Motor Fuel (not schoolbus)
    600
    22,980
    21,616
    25,000
    629 Other
    605
    862
    780
    1,000
    680 Miscellaneous Supplies
    610
    4,972
    8,645
    10,000
    700 Property (Equipment & Furnishings)
    615
    800 Other
    620
    2601 Operations & Maintenance (Transportation)
    100 Salaries
    120 NonCertified
    622
    200 Employee Benefits
    210 Insurance (Employee)
    623
    220 Social Security
    626
    290 Other
    628
    300 Purchased and Professional Technical Services
    630
    400 Purchased Property Services
    632
    500 Other Purchased Services
    634
    600 Supplies
    610 General Supplies
    636
    620 Energy
    621 Heating
    638
    622 Electricity
    640
    626 Motor Fuel (not schoolbus)
    642
    629 Other
    644
    680 Miscellaneous Supplies
    646
    700 Property (Equipment & Furnishings)
    648
    800 Other
    650
    8/1/2012 4:29 PM
    Code No. 06
    Page 4
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    Code 2010-2011
    2011-2012
    2012-2013
    GENERAL EXPENDITURES
    06
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    2700 Student Transportation Serv
    2720 Supervision
    100 Salaries
    120 NonCertified
    652
    159,000
    155,475
    180,000
    200 Employee Benefits
    210 Insurance
    654
    3,391
    6,308
    8,000
    220 Social Security
    656
    11,971
    11,404
    15,000
    290 Other
    658
    9,087
    10,926
    12,000
    600 Supplies
    660
    730 Equipment
    662
    800 Other
    664
    2710 Vehicle Operating Services
    100 Salaries
    120 NonCertified
    666
    474,302
    465,492
    500,000
    200 Employee Benefits
    210 Insurance
    668
    25,604
    27,417
    30,000
    220 Social Security
    670
    34,530
    34,306
    40,000
    290 Other
    672
    457
    152
    1,000
    442 Rent of Vehicles (lease)
    674
    500 Other Purchased Services
    513 Contracting of Bus Services
    676
    519 Mileage in Lieu of Trans
    678
    520 Insurance
    680
    27,029
    29,522
    30,000
    626 Motor Fuel
    682
    129,700
    148,730
    150,000
    730 Equipment (Including Buses)
    684
    690
    200,330
    50,000
    800 Other
    686
    10,569
    23,373
    25,000
    2730 Vehicle Services& Maintenance Services
    100 Salaries
    120 NonCertified
    688
    80,327
    89,131
    120,000
    200 Employee Benefits
    210 Insurance
    690
    5,778
    6,528
    8,000
    220 Social Security
    692
    6,763
    6,518
    9,000
    290 Other
    694
    90
    127
    300 Purchased Professional and Tech Services
    696
    400 Purchased Property Services
    698
    31,913
    49,090
    50,000
    500 Other Purchased Services
    700
    600 Supplies
    702
    56,128
    45,174
    50,000
    730 Equipment
    704
    800 Other
    706
    2790 Other Student Transportation Services
    100 Salaries
    120 NonCertified
    708
    1,073
    887
    1,000
    200 Employee Benefits
    210 Insurance
    710
    220 Social Security
    712
    290 Other
    714
    300 Purchased Professional and Tech Services
    716
    400 Purchased Property Services
    718
    500 Other Purchased Services
    720
    174
    112
    600 Supplies
    722
    747
    420
    730 Equipment
    724
    800 Other
    726
    8/1/2012 4:29 PM
    Code No. 06
    Page 5
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    Code 2010-2011
    2011-2012
    2012-2013
    GENERAL EXPENDITURES
    06
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    2500, 2900 Other Supplemental Service
    100 Salaries
    110 Certified
    730
    120,499
    141,290
    185,000
    120 NonCertified
    735
    417,026
    528,339
    560,000
    200 Employee Benefits
    210 Insurance
    740
    47,073
    50,795
    55,000
    220 Social Security
    745
    48,939
    49,914
    55,000
    290 Other
    750
    647
    949
    300 Purchased Professional and Technical Services
    755
    64,635
    16,698
    35,000
    400 Purchased Property Services
    760
    500 Other Purchased Services
    765
    11,631
    13,349
    15,000
    600 Supplies
    770
    80,388
    5,280
    15,000
    700 Property (Equipment & Furnishings)
    775
    55,148
    800 Other
    780
    3300 Community Services Operations
    785
    4300 Architectural & Engineering Services
    790
    5200 TRANSFER TO:
    932 Adult Education
    795
    0
    0
    0
    934 Adult Suppl Education
    800
    0
    0
    0
    936 Bilingual Education
    805
    0
    0
    0
    937 Virtual Education
    807
    68,964
    0
    0
    938 Capital Outlay
    810
    1,500,000
    500,000
    0
    940 Driver Training
    815
    0
    0
    0
    943 Extraordinary School Prog
    823
    0
    0
    0
    944 Food Service
    825
    0
    0
    0
    946 Professional Development
    830
    7,305
    0
    0
    948 Parent Education Program
    835
    15
    0
    0
    949 Summer School
    837
    0
    0
    0
    950 Special Education
    840
    4,185,772
    4,571,489
    4,653,298
    954 Vocational Education
    850
    10,000
    0
    0
    960 Special Reserve Fund
    853
    0
    0
    0
    963 Special Liability Expense Fund
    855
    0
    0
    0
    972 Contingency Reserve**
    885
    11,000
    0
    0
    974 Textbook & Student Materials Revolving Fund
    889
    100,000
    0
    0
    976 At Risk (4yr Old)
    891
    225,000
    200,000
    200,000
    978 At Risk (K-12)
    893
    1,800,000
    700,000
    1,000,000
    TOTAL EXPENDITURES & TRANSFERS*
    xxxx
    30,481,170
    29,751,782
    30,618,029
    * Enter on Code 06, Line 175.
    ** The maximum amount of money which can be carried in the Contingency Reserve Fund is
    10% of the legal maximum general fund budget.
    8/1/2012 4:29 PM
    Code No. 06
    Page 6
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    Code
    2010-2011
    2011-2012
    2012-2013
    Federal Funds
    07
    Actual
    Actual
    Budget
    (Monies Not Included in Other Funds)
    Line
    (1)
    (2)
    (3)
    UNENCUMBERED CASH BALANCE JULY 1
    01
    8
    1,957
    20
    Cancel of Prior Yr Enc
    03
    REVENUE:
    4000 FEDERAL SOURCES-GRANTS
    4591 Title I*
    010
    548,743
    641,743
    550,000
    4593 Title II**
    015
    147,231
    118,343
    110,000
    4594 Title IV (Drug Free)
    020
    XXXXXXXXXX
    4602 Title IV (21st Century)
    022
    73,237
    215,966
    200,000
    4597 Reading First
    045 XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX
    4601 Title III (English Language Acquisition)
    060
    13,200
    16,593
    15,000
    4603 Charter Schools
    062
    4599 Other
    075
    152,995
    130,345
    125,000
    RESOURCES AVAILABLE
    170
    935,414
    1,124,947
    1,000,020
    TOTAL EXPENDITURES & TRANSFERS
    175
    933,457
    1,124,927
    1,000,020
    UNENCUMBERED CASH BALANCE JUNE 30
    190
    1,957
    20
    0
    *This would include programs such as (but not limited to) Migrant; Neglected/Delinquent. This would also
    include regular allocations and ARRA recovery funds.
    **This would include programs such as (but not limited to) Title II-A Teacher Quality; Title II-D Education
    Technology. This would also include regular allocations and ARRA recovery funds.
    8/1/2012 4:29 PM
    Code No. 07
    Page 1
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    Code
    2010-2011
    2011-2012
    2012-2013
    Federal Funds Expenditures
    07
    Actual
    Actual
    Budget
    (Monies Not Included in Other Funds)
    Line
    (1)
    (2)
    (3)
    1000 Instruction
    100 Salaries
    110 Certified
    210
    402,472
    389,482
    410,000
    120 NonCertified
    215
    66,277
    71,171
    90,000
    200 Employee Benefits
    210 Insurance (Employee)
    220
    24,062
    28,473
    28,000
    220 Social Security
    225
    26,964
    25,415
    25,000
    290 Other
    230
    420
    539
    300 Purchased Professional and Technical Services
    235
    737
    29,939
    4,000
    400 Purchased Property Services
    237
    500 Other Purchased Services
    560 Tuition
    561 Tuition/other State LEA's
    240
    562 Tuition/other LEA's outside the State
    245
    563 Tuition/Priv Sources
    250
    590 Other
    255
    1,322
    1,719
    1,020
    600 Supplies
    610 General Supplemental (Teaching)
    260
    1,396
    19,591
    5,000
    644 Textbooks
    265
    650 Supplies (Technology Related)
    267
    680 Miscellaneous Supplies
    270
    4,713
    423
    5,000
    700 Property (Equipment & Furnishings)
    275
    2,600
    800 Other
    280
    2,255
    463
    15,000
    2000 Support Services
    2100 Student Support Services
    100 Salaries
    110 Certified
    285
    22,982
    33,754
    40,000
    120 NonCertified
    290
    31,116
    50,852
    60,000
    200 Employee Benefits
    210 Insurance (Employee)
    295
    3,715
    3,168
    4,000
    220 Social Security
    300
    3,870
    5,206
    6,000
    290 Other
    305
    51
    200
    300 Purchased Professional and Technical Services
    310
    51,293
    102,979
    50,000
    400 Purchased Property Services
    313
    500 Other Purchased Services
    315
    5,856
    18,658
    20,000
    600 Supplies
    320
    56,832
    102,641
    55,000
    700 Property (Equipment & Furnishings)
    325
    23
    800 Other
    330
    1,665
    3,000
    2200 Instr Support Staff
    100 Salaries
    110 Certified
    335
    43,422
    30,350
    40,000
    120 NonCertified
    340
    200 Employee Benefits
    210 Insurance (Employee)
    345
    220 Social Security
    350
    3,160
    1,533
    2,000
    290 Other
    355
    43
    310
    300 Purchased Professional
    and Technical Services
    360
    10,210
    10,000
    400 Purchased Property Services
    363
    500 Other Purchased Services
    365
    97,252
    159,212
    100,000
    8/1/2012 4:29 PM
    Code No. 07
    Page 2
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    Code
    2010-2011
    2011-2012
    2012-2013
    Federal Funds Expenditures
    07
    Actual
    Actual
    Budget
    (Monies Not Included in Other Funds)
    Line
    (1)
    (2)
    (3)
    600 Supplies
    640 Books (not textbooks)
    and Periodicals
    370
    650 Technology Supplies
    375
    680 Miscellaneous Supplies
    380
    32,110
    9,639
    25,000
    700 Property (Equipment & Furnishings)
    385
    800 Other
    390
    2300 General Administration
    100 Salaries
    110 Certified
    395
    2,271
    552
    2,000
    120 NonCertified
    400
    200 Employee Benefits
    210 Insurance (Employee)
    405
    220 Social Security
    410
    290 Other
    415
    300 Purchased Professional
    and Technical Services
    420
    400 Purchased Property Services
    425
    500 Other Purchased Services
    520 Insurance
    430
    530 Communications
    (Telephone, postage, etc.)
    435
    590 Other
    440
    600 Supplies
    445
    700 Property (Equipment & Furnishings)
    450
    800 Other
    455
    2400 School Administration
    100 Salaries
    110 Certified
    460
    120 NonCertified
    465
    200 Employee Benefits
    210 Insurance (Employee)
    470
    220 Social Security
    475
    290 Other
    480
    300 Purchased Professional
    and Technical Services
    485
    400 Purchased Property Services
    490
    500 Other Purchased Services
    530 Communications
    (Telephone, postage, etc.)
    495
    590 Other
    500
    600 Supplies
    505
    700 Property (Equipment & Furnishings)
    510
    800 Other
    515
    8/1/2012 4:29 PM
    Code No. 07
    Page 3
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    Code
    2010-2011
    2011-2012
    2012-2013
    Federal Funds Expenditures
    07
    Actual
    Actual
    Budget
    (Monies Not Included in Other Funds)
    Line
    (1)
    (2)
    (3)
    2600 Operations & Maintenance
    100 Salaries
    120 NonCertified
    520
    200 Employee Benefits
    210 Insurance (Employee)
    525
    220 Social Security
    530
    290 Other
    535
    300 Purchased Professional
    and Technical Services
    540
    400 Purchased Property Services
    411 Water/Sewer
    545
    420 Cleaning
    550
    430 Repairs & Maintenance
    555
    440 Rentals
    560
    460 Repair of Buildings
    565
    490 Other
    570
    500 Other Purchased Services
    520 Insurance
    575
    590 Other
    580
    600 Supplies
    610 General Supplies
    585
    620 Energy
    621 Heating
    590
    622 Electricity
    595
    626 Motor Fuel (not schoolbus)
    600
    629 Other
    605
    680 Miscellaneous Supplies
    610
    700 Property (Equipment & Furnishings)
    615
    800 Other
    620
    2,056
    2700 Student Transportation Services
    2710 Vehicle Operating Services
    100 Salaries
    120 NonCertified
    625
    11,627
    12,565
    200 Employee Benefits
    210 Insurance
    630
    220 Social Security
    635
    889
    958
    290 Other
    640
    12
    19
    442 Rent of Vehicles (lease)
    645
    500 Other Purchased Services
    513 Contracting of Bus Services
    650
    5,012
    5,300
    519 Mileage in Lieu of Trans
    655
    520 Insurance
    660
    626 Motor Fuel
    665
    744
    1,999
    730 Equipment (including buses)
    670
    800 Other
    675
    8/1/2012 4:29 PM
    Code No. 07
    Page 4
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    Code
    2010-2011
    2011-2012
    2012-2013
    Federal Funds Expenditures
    07
    Actual
    Actual
    Budget
    (Monies Not Included in Other Funds)
    Line
    (1)
    (2)
    (3)
    2500, 2900 Other Supplemental Service
    100 Salaries
    110 Certified
    680
    120 NonCertified
    685
    200 Employee Benefits
    210 Insurance
    690
    220 Social Security
    695
    290 Other
    700
    300 Purchased Professional and Technical Services
    705
    400 Purchased Property Services
    710
    500 Other Purchased Services
    715
    2,056
    600 Supplies
    720
    700 Property (Equipment & Furnishings)
    725
    1,800
    800 Other
    730
    16,493
    11,496
    3000 Operation of Noninstructional Services
    3100 Food Service Operation
    100 Salaries
    110 Certified
    735
    120 NonCertified
    740
    200 Employee Benefits
    210 Insurance
    745
    220 Social Security
    750
    290 Other
    755
    500 Other Purchased Services
    520 Insurance
    760
    570 Food Service Management
    765
    590 Other Purchased Services
    770
    600 Supplies
    630 Food & Milk
    775
    680 Miscellaneous Supplies
    780
    700 Property (Equipment & Furnishings)
    785
    800 Other
    790
    3300 Community Services Operations
    795
    4300 Architectural & Engineering Services
    800
    TOTAL EXPENDITURES & TRANSFERS
    xxxx
    933,457
    1,124,927
    1,000,020
    8/1/2012 4:29 PM
    Code No. 07
    Page 5
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    SUPPLEMENTAL GENERAL
    Code
    2010-2011
    2011-2012
    2012-2013
    (LOCAL OPTION)
    08
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    UNENCUMBERED CASH BALANCE JULY 1
    01
    144,306
    150,377
    351,367
    Cancel of Prior Year Encumbrances
    03
    REVENUE:
    1000 LOCAL SOURCES
    1110 Ad Valorem Tax Levied
    2009 $
    10
    66,154
    2010 $
    15
    2,749,454
    54,975
    2011 $
    20
    3,240,101
    58,543
    1140 Delinquent Tax
    25
    109,275
    47,902
    96,041
    1410 Transportation Fees
    47
    1980 Reimbursements
    60
    28,056
    24,430
    2000 COUNTY SOURCES
    2400 Motor Vehicle Tax (Includes 16/20M Tax)
    70
    380,709
    461,479
    480,787
    2450 Recreational Vehicle Tax
    75
    10,882
    2800 In Lieu of Taxes IRBs
    85
    0
    3000 STATE SOURCES
    3140 Supplemental State Aid
    95
    6,512,440
    6,553,776
    6,297,308
    4000 FEDERAL SOURCES
    4599 ARRA Stabilization Funds
    140
    XXXXXXXXX
    XXXXXXXX
    XXXXXXXX
    RESOURCES AVAILABLE
    170
    9,990,394
    10,533,040
    7,294,928
    TOTAL EXPENDITURES & TRANSFERS
    175
    9,840,017
    10,181,673
    10,392,970
    TAX REQUIRED (175 minus 170)
    195
    3,098,042
    PERCENT OF COLLECTION*
    196
    90.000 %
    TOTAL 2012 TAX REQUIRED (195÷196)
    197
    3,442,269
    Delinquent Tax
    200
    68,845
    AMOUNT OF 2012 TAX TO BE LEVIED
    Line 197 + Line 200
    205
    3,511,114
    UNENCUMBERED CASH BALANCE JUNE 30
    207
    150,377
    351,367 xxxxxxxxxxx
    *From Form 110, Table I, Line 2.
    12 mo.
    12 mo.
    12 mo.
    Code
    2010-2011
    2011-2012
    2012-2013
    SUPPLEMENTAL GENERAL EXPENDITURES
    08
    Actual
    Actual
    Budget
    (LOCAL OPTION)
    Line
    (1)
    (2)
    (3)
    1000 Instruction
    .
    100 Salaries
    110 Certified
    210
    126,175
    142,646
    165,000
    120 NonCertified
    215
    200 Employee Benefits
    210 Insurance (Employee)
    220
    220 Social Security
    225
    290 Other
    230
    300 Purchased Professional and Technical Services 235
    400 Purchased Property Services
    237
    500 Other Purchased Services
    560 Tuition
    561 Tuition/other State LEA's
    240
    562 Tuition/other LEA's outside the State
    245
    563 Tuition/Priv Sources
    250
    590 Other
    255
    600 Supplies
    610 General Supplemental(Teaching)
    260
    324
    215
    400
    644 Textbooks
    265
    650 Supplies (Technology Related)
    267
    680 Miscellaneous Supplies
    270
    700 Property (Equipment & Furnishings)
    275
    675,474
    743,608
    800,000
    800 Other
    280
    8/1/2012 4:29 PM
    Code No. 08
    Page 1
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    Code
    2010-2011
    2011-2012
    2012-2013
    SUPPLEMENTAL GENERAL
    08
    Actual
    Actual
    Budget
    (LOCAL OPTION)
    Line
    (1)
    (2)
    (3)
    2000 Support Services
    2100 Student Support Services
    100 Salaries
    110 Certified
    285
    77,340
    88,885
    120,000
    120 Non-Certified
    290
    200 Employee Benefits
    210 Insurance (Employee)
    295
    3,715
    4,224
    5,000
    220 Social Security
    300
    6,218
    7,249
    9,000
    290 Other
    305
    83
    154
    300 Purchased Professional and Technical Serv
    310
    400 Purchased Property Services
    313
    500 Other Purchased Services
    315
    600 Supplies
    320
    700 Property (Equipment & Furnishings)
    325
    53,044
    68,814
    75,000
    800 Other
    330
    2200 Instr Support Staff
    100 Salaries
    110 Certified
    335
    132,740
    138,659
    168,000
    120 NonCertified
    340
    200 Employee Benefits
    210 Insurance (Employee)
    345
    3,655
    4,139
    5,000
    220 Social Security
    350
    10,111
    10,484
    12,000
    290 Other
    355
    133
    205
    300 Purchased Professional and Technical Serv
    360
    6,836
    6,960
    8,000
    400 Purchased Property Services
    363
    500 Other Purchased Services
    365
    1,336
    1,193
    2,000
    600 Supplies
    640 Books (not textbooks) and Periodicals
    370
    89
    650 Technology Supplies
    375
    4,418
    3,014
    5,000
    680 Miscellaneous Supplies
    380
    19,512
    20,208
    25,000
    700 Property (Equipment & Furnishings)
    385
    5,844
    5,000
    800 Other
    390
    2300 General Administration
    100 Salaries
    110 Certified
    395
    120 NonCertified
    400
    200 Employee Benefits
    210 Insurance (Employee)
    405
    220 Social Security
    410
    290 Other
    415
    300 Purchased Professional and Technical Services 420
    400 Purchased Property Services
    425
    500 Other Purchased Services
    520 Insurance
    430
    421,190
    93,483
    400,000
    530 Communications (Telephone, postage, etc.)
    435
    590 Other
    440
    600 Supplies
    445
    700 Property (Equipment & Furnishings)
    450
    3,849
    179
    5,000
    800 Other
    455
    15,063
    52,295
    35,000
    8/1/2012 4:29 PM
    Code No. 08
    Page 2
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    Code
    2010-2011
    2011-2012
    2012-2013
    SUPPLEMENTAL GENERAL
    08
    Actual
    Actual
    Budget
    (LOCAL OPTION)
    Line
    (1)
    (2)
    (3)
    2400 School Administration
    100 Salaries
    110 Certified
    460
    120 Non-Certified
    465
    200 Employee Benefits
    210 Insurance (Employee)
    470
    220 Social Security
    475
    290 Other
    480
    300 Purchased Professional and Technical Services 485
    400 Purchased Property Services
    490
    500 Other Purchased Services
    530 Communications (Telephone, postage, etc.)
    495
    590 Other
    500
    600 Supplies
    505
    700 Property (Equipment & Furnishings)
    510
    800 Other
    515
    2600 Operations & Maintenance
    100 Salaries
    120 Non-Certified
    520
    41,518
    50,105
    80,000
    200 Employee Benefits
    210 Insurance (Employee)
    525
    2,526
    4,139
    5,000
    220 Social Security
    530
    3,096
    3,718
    5,000
    290 Other
    535
    41
    72
    300 Purchased Professional and Technical Services 540
    400 Purchased Property Services
    411 Water/Sewer
    545
    5,769
    4,450
    7,500
    420 Cleaning
    550
    821
    872
    1,000
    430 Repairs & Maintenance
    555
    358
    74
    1,000
    440 Rentals
    560
    460 Repair of Buildings
    565
    1,114
    490 Other
    570
    2,019
    2,335
    2,000
    500 Other Purchased Services
    520 Insurance
    575
    590 Other
    580
    3,360
    2,951
    5,000
    600 Supplies
    610 General Supplies
    585
    9,827
    15,440
    15,000
    620 Energy
    621 Heating
    590
    154,195
    94,761
    300,000
    622 Electricity
    595
    515,816
    503,363
    750,000
    626 Motor Fuel
    (not schoolbus)
    600
    629 Other
    605
    680 Miscellaneous Supplies
    610
    700 Property
    (Equipment & Furnishings)
    615
    800 Other
    620
    8/1/2012 4:29 PM
    Code No. 08
    Page 3
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    Code
    2010-2011
    2011-2012
    2012-2013
    SUPPLEMENTAL GENERAL
    08
    Actual
    Actual
    Budget
    (LOCAL OPTION)
    Line
    (1)
    (2)
    (3)
    2601 Operations & Maintenance (Transportation)
    100 Salaries
    120 NonCertified
    622
    200 Employee Benefits
    210 Insurance (Employee)
    623
    220 Social Security
    626
    290 Other
    628
    300 Purchased and Professional Technical Services
    630
    400 Purchased Property Services
    632
    500 Other Purchased Services
    634
    600 Supplies
    610 General Supplies
    636
    620 Energy
    621 Heating
    638
    622 Electricity
    640
    626 Motor Fuel (not schoolbus)
    642
    629 Other
    644
    680 Miscellaneous Supplies
    646
    700 Property (Equipment & Furnishings)
    648
    800 Other
    650
    2700 Student Transportation
    Serv
    2720 Supervision
    100 Salaries
    120 NonCertified
    652
    200 Employee
    Benefits
    210 Insurance
    654
    220 Social Security
    656
    290 Other
    658
    600 Supplies
    660
    730 Equipment
    662
    800 Other
    664
    2710 Vehicle Operating
    Services
    100 Salaries
    120 NonCertified
    666
    200 Employee
    Benefits
    210 Insurance
    668
    220 Social Security
    670
    290 Other
    672
    442 Rent of Vehicles
    (lease)
    674
    500 Other Purchased Services
    513 Contracting
    of Bus Services
    676
    519 Mileage
    in Lieu of Trans
    678
    520 Insurance
    680
    626 Motor Fuel
    682
    730 Equipment
    (Including Buses)
    684
    800 Other
    686
    2730 Vehicle Services& Maintenance Services
    100 Salaries
    120 NonCertified
    688
    200 Employee
    Benefits
    210 Insurance
    690
    220 Social Security
    692
    290 Other
    694
    300 Purchased Professional and Tech Services
    696
    400 Purchased Property
    Services
    698
    500 Other Purchased Services
    700
    600 Supplies
    702
    730 Equipment
    704
    800 Other
    706
    8/1/2012 4:29 PM
    Code No. 08
    Page 4
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    Code
    2010-2011
    2011-2012
    2012-2013
    SUPPLEMENTAL GENERAL
    08
    Actual
    Actual
    Budget
    (LOCAL OPTION)
    Line
    (1)
    (2)
    (3)
    2790 Other Student Transportation
    Services
    100 Salaries
    120 NonCertified
    708
    200 Employee
    Benefits
    210 Insurance
    710
    220 Social Security
    712
    290 Other
    714
    300 Purchased Professional and Tech Services
    716
    400 Purchased Property
    Services
    718
    500 Other Purchased Services
    720
    600 Supplies
    722
    730 Equipment
    724
    800 Other
    726
    2500,
    2900 Other Supplemental Services
    100 Salaries
    110 Certified
    730
    62,077
    69,198
    80,000
    120 NonCertified
    735
    200 Employee
    Benefits
    210 Insurance
    740
    31,711
    8,744
    10,000
    220 Social Security
    745
    4,707
    5,240
    6,000
    290 Other
    750
    230,607
    154,427
    250,000
    300 Purchased Professional and Technical Services 755
    15,803
    17,944
    20,000
    400 Purchased Property
    Services
    760
    3,191
    4,000
    5,000
    500 Other Purchased Services
    765
    7,001
    96,196
    100,000
    600 Supplies
    770
    2,261
    1,437
    3,000
    700 Property
    (Equipment & Furnishings)
    775
    1,588
    1,663
    3,000
    800 Other
    780
    49,706
    50,824
    200,000
    3300 Community
    Services Operations 785
    4300 Architectural & Engineering
    Services
    790
    1,738
    5200 TRANSFER TO:
    930 General
    (Not Ending Balance)
    792
    0
    0
    0
    932 Adult Education
    795
    0
    0
    0
    934 Adult Suppl
    Education
    800
    0
    0
    0
    936 Bilingual
    Education
    805
    185,000
    200,000
    200,000
    937 Virtual Education
    810
    0
    0
    0
    940 Driver Training
    815
    50,000
    0
    0
    943 Extraordinary
    School Prog
    823
    0
    0
    0
    944 Food Service
    825
    0
    0
    0
    946 Professional Development
    830
    0
    50,000
    50,000
    948 Parent Education Program
    835
    130,000
    120,000
    85,000
    949 Summer School
    837
    0
    0
    0
    950 Special
    Education
    840
    2,865,803
    2,724,321
    2,565,070
    954 Vocational Education
    850
    650,000
    500,000
    500,000
    963 Special
    Liability Expense Fund
    855
    0
    0
    0
    974 Textbook & Student Materials Revolving
    880
    300,000
    100,000
    100,000
    976 At Risk
    (4yr Old)
    885
    200,000
    200,000
    200,000
    978 At Risk
    (K-12)
    890
    2,750,000
    3,800,000
    3,000,000
    TOTAL EXPENDITURES & TRANSFERS*
    xxxx
    9,840,017
    10,181,673
    10,392,970
    * Enter on Code 08, Line 175.
    8/1/2012 4:29 PM
    Code No. 08
    Page 5
    STATE OF KANSAS
    USD#
    261
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    Code
    2010-2011
    2011-2012
    2012-2013
    AT RISK FUND (4 Year Old)
    11
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    UNENCUMBERED CASH BALANCE JULY 1
    01
    397,596
    412,168
    396,632
    Cancel of Prior Year Encumbrance
    03
    REVENUE:
    1000 LOCAL SOURCES
    1300 Tuition
    1312 Individuals
    05
    1315 Individual
    (Summer School)
    15
    1320 Other School District/Govt Sources In-State
    25
    1510 Interest on Idle Funds
    35
    1700 Student Activities(Reimbursement)
    45
    1900 Other Revenue From Local Source
    1990 Miscellaneous
    75
    4000 FEDERAL SOURCES
    4590 Other Federal Aid
    115
    5000 OTHER
    5206 Transfer From General
    135
    225,000
    200,000
    200,000
    5208 Transfer From Supplemental
    General
    140
    200,000
    200,000
    200,000
    5253 Transfer From Contingency
    Reserve
    145
    0
    0 xxxxxxxxxxxxx
    RESOURCES
    AVAILABLE
    170
    822,596
    812,168
    796,632
    TOTAL EXPENDITURES & TRANSFERS
    175
    410,428
    415,536
    465,650
    UNENCUMBERED CASH BALANCE JUNE 30
    190
    412,168
    396,632
    330,982
    12 mo.
    12 mo.
    12 mo.
    AT RISK
    FUND (4 Year Old)
    Code
    2010-2011
    2011-2012
    2012-2013
    EXPENDITURES
    11
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    1000 Instruction
    100 Salaries
    110 Certified
    210
    228,996
    240,160
    260,000
    120 NonCertified
    215
    70,078
    73,198
    90,000
    200 Employee
    Benefits
    210 Insurance
    (Employee)
    220
    38,897
    37,202
    40,000
    220 Social Security
    225
    21,984
    23,377
    25,000
    290 Other
    230
    292
    489
    300 Purchased Professional and Technical Services
    235
    400 Purchased Property
    Services
    237
    500 Other Purchased Services
    560 Tuition
    561 Tuition/other State LEA's
    240
    563 Tuition/Priv Sources
    245
    590 Other
    250
    5,421
    6,819
    10,000
    600 Supplies
    610 General Supplemental
    (Teaching)
    255
    1,985
    558
    2,000
    644 Textbooks
    260
    650 Supplies
    (Technology Related)
    263
    680 Miscellaneous Supplies
    265
    700 Property
    (Equipment & Furnishings)
    270
    800 Other
    275
    2000 Support
    Services
    2100 Student Support
    Services
    100 Salaries
    110 Certified
    280
    120 NonCertified
    285
    215
    347
    500
    8/15/2012 10:31 AM
    Code No. 11
    Page 1
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    AT RISK FUND (4 Year Old)
    Code
    2010-2011
    2011-2012
    2012-2013
    EXPENDITURES
    11
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    200 Employee Benefits
    210 Insurance (Employee)
    290
    220 Social Security
    295
    16
    27
    290 Other
    300
    1
    300 Purchased Professional and Technical Services
    305
    400 Purchased Property Services
    307
    500 Other Purchased Services
    310
    600 Supplies
    315
    76
    99
    700 Property (Equipment & Furnishings)
    320
    800 Other
    325
    2200 Instr Support Staff
    100 Salaries
    110 Certified
    330
    120 NonCertified
    335
    200 Employee Benefits
    210 Insurance (Employee)
    340
    220 Social Security
    345
    290 Other
    350
    300 Purchased Professional and Technical Services
    355
    400 Purchased Property Services
    357
    500 Other Purchased Services
    360
    600 Supplies
    640 Books(not textbooks)and Periodicals
    365
    650 Technology Supplies
    370
    680 Miscellaneous Supplies
    375
    700 Property (Equipment & Furnishings)
    380
    800 Other
    385
    2400 School Administration
    100 Salaries
    110 Certified
    390
    27,099
    16,279
    20,000
    120 NonCertified
    395
    10,213
    10,410
    11,000
    200 Employee
    Benefits
    210 Insurance
    (Employee)
    400
    1,224
    324
    3,000
    220 Social Security
    405
    2,862
    1,910
    3,000
    290 Other
    410
    37
    3,873
    300 Purchased Professional and Technical Services
    415
    500 Other Purchased Services
    420
    140
    420
    150
    600 Supplies
    425
    700 Property
    (Equipment & Furnishings)
    430
    800 Other
    435
    2600 Operations
    & Maintenance
    100 Salaries
    120 NonCertified
    440
    200 Employee
    Benefits
    210 Insurance
    (Employee)
    445
    220 Social Security
    450
    290 Other
    455
    300 Purchased Professional and Technical Services
    460
    8/15/2012 10:31 AM
    Code No. 11
    Page 2
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    AT RISK FUND (4 Year Old)
    Code
    2010-2011
    2011-2012
    2012-2013
    EXPENDITURES
    11
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    400 Purchased Property
    Services
    411 Water/Sewer
    465
    420 Cleaning
    470
    430 Repairs
    & Maintenance
    475
    440 Rentals
    480
    490 Other
    485
    500 Other Purchased Services
    490
    600 Supplies
    610 General Supplies
    495
    893
    1,000
    620 Energy
    621 Heating
    500
    622 Electricity
    505
    626 Motor Fuel
    (not schoolbus)
    510
    629 Other
    515
    680 Miscellaneous Supplies
    520
    700 Property
    (Equipment & Furnishings)
    525
    800 Other
    530
    2700 Student Transportation
    Services
    120 NonCertified Salaries
    531
    200 Employee
    Benefits
    532
    800 Other
    533
    43
    2500,
    2900 Other Supplemental Services
    100 Salaries
    110 Certified
    535
    120 NonCertified
    540
    200 Employee
    Benefits
    210 Insurance
    545
    220 Social Security
    550
    290 Other
    555
    300 Purchased Professional and Technical Services
    560
    400 Purchased Property
    Services
    565
    500 Other Purchased Services
    570
    600 Supplies
    575
    700 Property
    (Equipment & Furnishings)
    580
    800 Other
    585
    5200 TRANSFER TO:
    930 General Fund
    595
    TOTAL EXPENDITURES & TRANSFERS
    xxxx
    410,428
    415,536
    465,650
    8/15/2012 10:31 AM
    Code No. 11
    Page 3
    STATE OF KANSAS
    USD# 261
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    Code
    2010-2011
    2011-2012
    2012-2013
    AT RISK FUND (K-12)
    13
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    UNENCUMBERED CASH BALANCE JULY 1
    01
    1,051,609
    1,200,061
    1,370,646
    Cancel of Prior Year Encumbrance
    03
    REVENUE:
    1000 LOCAL SOURCES
    1300 Tuition
    1312 Individuals
    05
    1315 Individual
    (Summer School)
    15
    34,502
    28,491
    30,000
    1320 Other School District/Govt Sources In-State
    25
    1510 Interest on Idle Funds
    35
    1700 Student Activities(Reimbursement)
    45
    1900 Other Revenue From Local Source
    1990 Miscellaneous
    75
    4000 FEDERAL SOURCES
    4590 Other Federal Aid
    115
    5000 OTHER
    5206 Transfer From General
    135
    1,800,000
    700,000
    1,000,000
    5208 Transfer From Supplemental General
    140
    2,750,000
    3,800,000
    3,000,000
    5253 Transfer From Contingency
    Reserve
    145
    0
    65,000 xxxxxxxxxxxxx
    RESOURCES AVAILABLE
    170
    5,636,111
    5,793,552
    5,400,646
    TOTAL EXPENDITURES & TRANSFERS
    175
    4,436,050
    4,422,906
    4,948,800
    UNENCUMBERED CASH BALANCE JUNE 30
    190
    1,200,061
    1,370,646
    451,846
    12 mo.
    12 mo.
    12 mo.
    AT RISK FUND
    (K-12)
    Code
    2010-2011
    2011-2012
    2012-2013
    EXPENDITURES
    13
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    1000 Instruction
    100 Salaries
    110 Certified
    210
    3,575,541
    3,517,392
    3,900,000
    120 NonCertified
    215
    51,791
    64,225
    80,000
    200 Employee
    Benefits
    210 Insurance
    (Employee)
    220
    24,015
    25,098
    30,000
    220 Social Security
    225
    103,940
    128,559
    130,000
    290 Other
    230
    29,962
    40,102
    50,000
    300 Purchased Professional and Technical Services
    235
    400 Purchased Property
    Services
    237
    500 Other Purchased Services
    560 Tuition
    561 Tuition/other State LEA's
    240
    563 Tuition/Priv Sources
    245
    590 Other
    250
    7,167
    10,842
    15,000
    600 Supplies
    610 General Supplemental
    (Teaching)
    255
    17,226
    11,796
    15,000
    644 Textbooks
    260
    123,951
    125,881
    125,000
    650 Supplies
    (Technology Related)
    263
    63,349
    50,000
    680 Miscellaneous Supplies
    265
    700 Property
    (Equipment & Furnishings)
    270
    4,367
    5,517
    10,000
    800 Other
    275
    2000 Support
    Services
    2100 Student Support
    Services
    100 Salaries
    110 Certified
    280
    120 NonCertified
    285
    8/1/2012 4:29 PM
    Code No. 13
    Page 1
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    AT RISK FUND (K-12)
    Code
    2010-2011
    2011-2012
    2012-2013
    EXPENDITURES
    13
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    200 Employee Benefits
    210 Insurance (Employee)
    290
    220 Social Security
    295
    290 Other
    300
    300 Purchased Professional and Technical Services
    305
    5,000
    10,000
    10,000
    400 Purchased Property Services
    307
    500 Other Purchased Services
    310
    600 Supplies
    315
    149
    79
    700 Property (Equipment & Furnishings)
    320
    800 Other
    325
    2200 Instr Support Staff
    100 Salaries
    110 Certified
    330
    181,972
    192,547
    225,000
    120 NonCertified
    335
    200 Employee Benefits
    210 Insurance (Employee)
    340
    11,146
    12,671
    15,000
    220 Social Security
    345
    13,931
    14,762
    15,000
    290 Other
    350
    186
    314
    300 Purchased Professional and Technical Services
    355
    400 Purchased Property Services
    357
    500 Other Purchased Services
    360
    551
    422
    500
    600 Supplies
    640 Books(not textbooks)and Periodicals
    365
    650 Technology Supplies
    370
    680 Miscellaneous Supplies
    375
    138
    500
    700 Property (Equipment & Furnishings)
    380
    800 Other
    385
    2400 School Administration
    100 Salaries
    110 Certified
    390
    93,841
    77,726
    100,000
    120 NonCertified
    395
    26,641
    26,607
    30,000
    200 Employee
    Benefits
    210 Insurance
    (Employee)
    400
    5,500
    6,695
    8,000
    220 Social Security
    405
    8,487
    7,237
    10,000
    290 Other
    410
    111
    146
    300 Purchased Professional and Technical Services
    415
    500 Other Purchased Services
    420
    1,170
    1,170
    2,000
    600 Supplies
    425
    2,697
    2,400
    3,000
    700 Property
    (Equipment & Furnishings)
    430
    800 Other
    435
    2600 Operations
    & Maintenance
    100 Salaries
    120 NonCertified
    440
    7,066
    5,000
    200 Employee
    Benefits
    210 Insurance
    (Employee)
    445
    49
    220 Social Security
    450
    537
    1,000
    290 Other
    455
    7
    300 Purchased Professional and Technical Services
    460
    62,661
    129,787
    100,000
    8/1/2012 4:29 PM
    Code No. 13
    Page 2
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    AT RISK FUND (K-12)
    Code
    2010-2011
    2011-2012
    2012-2013
    EXPENDITURES
    13
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    400 Purchased Property
    Services
    411 Water/Sewer
    465
    420 Cleaning
    470
    430 Repairs
    & Maintenance
    475
    440 Rentals
    480
    490 Other
    485
    500 Other Purchased Services
    490
    600 Supplies
    610 General Supplies
    495
    1,168
    2,000
    620 Energy
    621 Heating
    500
    303
    104
    500
    622 Electricity
    505
    626 Motor Fuel
    (not schoolbus)
    510
    629 Other
    515
    680 Miscellaneous Supplies
    520
    700 Property
    (Equipment & Furnishings)
    525
    800 Other
    530
    2700 Student Transportation
    Services
    120 NonCertified Salaries
    531
    10,442
    9,834
    15,000
    200 Employee
    Benefits
    532
    773
    740
    1,000
    800 Other
    533
    215
    253
    300
    2500,
    2900 Other Supplemental Services
    100 Salaries
    110 Certified
    535
    120 NonCertified
    540
    200 Employee
    Benefits
    210 Insurance
    545
    220 Social Security
    550
    290 Other
    555
    300 Purchased Professional and Technical Services
    560
    400 Purchased Property
    Services
    565
    500 Other Purchased Services
    570
    600 Supplies
    575
    700 Property
    (Equipment & Furnishings)
    580
    800 Other
    585
    5200 TRANSFER TO:
    930 General Fund
    595
    TOTAL EXPENDITURES & TRANSFERS
    xxxx
    4,436,050
    4,422,906
    4,948,800
    8/1/2012 4:29 PM
    Code No. 13
    Page 3
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    BILINGUAL EDUCATION
    Code
    2010-2011
    2011-2012
    2012-2013
    14
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    UNENCUMBERED CASH BALANCE JULY 1
    01
    165,153
    166,945
    179,517
    Cancel of Prior Year Encumbrance
    03
    REVENUE:
    1000 LOCAL SOURCES
    1510 Interest on Idle Funds
    05
    1900 Other Revenue From Local Source
    15
    4000 FEDERAL SOURCES
    4520 Bilingual Aid
    35
    4590 Other Federal Aid
    40
    5000 OTHER
    5206 Transfer From General
    45
    0
    0
    0
    5208 Transfer From Supplemental General
    50
    185,000
    200,000
    200,000
    5253 Transfer From Contingency Reserve
    55
    0
    0 xxxxxxxxxxxxx
    RESOURCES AVAILABLE
    170
    350,153
    366,945
    379,517
    TOTAL EXPENDITURES & TRANSFERS
    175
    183,208
    187,428
    254,000
    UNENCUMBERED CASH BALANCE JUNE 30
    190
    166,945
    179,517
    125,517
    12 mo.
    12 mo.
    12 mo.
    BILINGUAL EDUCATION
    Code
    2010-2011
    2011-2012
    2012-2013
    EXPENDITURES
    14
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    1000 Instruction
    100 Salaries
    110 Certified
    210
    95,963
    94,194
    130,000
    120 NonCertified
    215
    58,204
    61,069
    80,000
    200 Employee Benefits
    210 Insurance (Employee)
    220
    15,309
    17,799
    25,000
    220 Social Security
    225
    12,116
    12,648
    15,000
    290 Other
    230
    162
    267
    300 Purchased Professional and Technical Services
    235
    400 Purchased Property Services
    237
    500 Other Purchased Services
    560 Tuition
    561 Tuition/other State LEA's
    240
    563 Tuition/Private Sources
    245
    564 Payment to Bilingual Education Coop
    250
    590 Other
    255
    663
    1,166
    2,000
    600 Supplies
    610 General Supplemental(Teaching)
    260
    791
    285
    2,000
    644 Textbooks
    265
    650 Supplies (Technology Related)
    267
    680 Miscellaneous Supplies
    270
    700 Property (Equipment & Furnishings)
    275
    800 Other
    280
    2000 Support Services
    2100 Student Support Services
    100 Salaries
    110 Certified
    285
    120 NonCertified
    290
    200 Employee Benefits
    210 Insurance (Employee)
    295
    220 Social Security
    300
    290 Other
    305
    8/1/2012 4:29 PM
    Code No. 14
    Page 1
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    BILINGUAL EDUCATION
    Code
    2010-2011
    2011-2012
    2012-2013
    EXPENDITURES
    14
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    300 Purchased Professional and Tech Services
    310
    400 Purchased Property Services
    313
    500 Other Purchased Services
    315
    600 Supplies
    320
    700 Property (Equipment & Furnishings)
    325
    800 Other
    330
    2200 Instructional Support Staff
    100 Salaries
    110 Certified
    335
    120 NonCertified
    340
    200 Employee Benefits
    210 Insurance (Employee)
    345
    220 Social Security
    350
    290 Other
    355
    300 Purchased Professional and Tech Services
    360
    400 Purchased Property Services
    363
    500 Other Purchased Services
    365
    600 Supplies
    640 Books (not textbooks)
    and Periodicals
    370
    650 Technology Supplies
    375
    680 Miscellaneous Supplies
    380
    700 Property (Equipment & Furnishings)
    385
    800 Other
    390
    2400 School Administration
    100 Salaries
    110 Certified
    395
    120 NonCertified
    400
    200 Employee Benefits
    210 Insurance (Employee)
    405
    220 Social Security
    410
    290 Other
    415
    300 Purchased Professional and Tech Services
    420
    500 Other Purchased Services
    425
    600 Supplies
    430
    700 Property (Equipment & Furnishings)
    435
    800 Other
    440
    2600 Operations & Maintenance
    100 Salaries
    120 NonCertified
    445
    200 Employee Benefits
    210 Insurance (Employee)
    450
    220 Social Security
    455
    290 Other
    460
    300 Purchased Professional
    and Technical Services
    465
    8/1/2012 4:29 PM
    Code No. 14
    Page 2
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    BILINGUAL EDUCATION
    Code
    2010-2011
    2011-2012
    2012-2013
    EXPENDITURES
    14
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    400 Purchased Property
    Services
    411 Water/Sewer
    470
    420 Cleaning
    475
    430 Repairs
    & Maintenance
    480
    440 Rentals
    485
    490 Other
    490
    500 Other Purchased Services
    495
    600 Supplies
    610 General Supplies
    500
    620 Energy
    621 Heating
    505
    622 Electricity
    510
    626 Motor Fuel-not school bus
    515
    629 Other
    520
    680 Miscellaneous Supplies
    525
    700 Property
    (Equipment & Furnishings)
    530
    800 Other
    535
    2700 Student Transportation
    Services
    120 NonCertified Salaries
    536
    200 Employee
    Benefits
    537
    800 Other
    538
    2500, 2900 Other Supplemental
    Services
    100 Salaries
    110 Certified
    540
    120 NonCertified
    545
    200 Employee
    Benefits
    210 Insurance
    550
    220 Social Security
    555
    290 Other
    560
    300 Purchased Professional and Tech Services
    565
    400 Purchased Property
    Services
    570
    500 Other Purchased Services
    575
    600 Supplies
    580
    700 Property
    (Equipment & Furnishings)
    585
    800 Other
    590
    5200 TRANSFER TO:
    930 General Fund
    595
    TOTAL EXPENDITURES & TRANSFERS*
    xxxx
    183,208
    187,428
    254,000
    * Enter on Code 14, Line 175.
    8/1/2012 4:29 PM
    Code No. 14
    Page 3
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    Code
    2010-2011
    2011-2012
    2012-2013
    VIRTUAL EDUCATION
    15
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    UNENCUMBERED CASH BALANCE JULY 1
    01
    140,160
    0
    0
    Cancel of Prior Year Encumbrances
    03
    REVENUE:
    1000 LOCAL SOURCES
    1300 Tuition
    1311 Individuals
    05
    1320 Other School District/Govt Sources In-State
    25
    1510 Interest on Idle Funds
    35
    1900 Other Revenue From Local Source
    1990 Miscellaneous
    75
    2,505
    5000 OTHER
    5206 Transfer From General
    135
    68,964
    0
    0
    5208 Transfer From Supplemental General
    140
    0
    0
    0
    5253 Transfer From Contingency Reserve
    145
    0
    0 xxxxxxxxxxxxx
    RESOURCES AVAILABLE
    170
    211,629
    0
    0
    TOTAL EXPENDITURES & TRANSFERS
    175
    211,629
    0
    0
    UNENCUMBERED CASH BALANCE JUNE 30
    190
    0
    0
    0
    8/1/2012 4:29 PM
    Code No. 15
    Page 1
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    VIRTUAL EDUCATION
    Code
    2010-2011
    2011-2012
    2012-2013
    EXPENDITURES
    15
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    1000 Instruction
    100 Salaries
    110 Certified
    210
    96,481
    120 NonCertified
    215
    200 Employee Benefits
    210 Insurance (Employee)
    220
    4,010
    220 Social Security
    225
    6,152
    290 Other
    230
    82
    300 Purchased Professional and Technical Services
    235
    400 Purchased Property Services
    237
    500 Other Purchased Services
    560 Tuition
    561 Tuition/other State LEA's
    240
    564 Payment to Vocational Education Coop
    245
    590 Other
    250
    600 Supplies
    610 General Supplemental (Teaching)
    255
    1,298
    644 Textbooks
    260
    650 Supplies (Technology Related)
    263
    680 Miscellaneous Supplies
    265
    700 Property (Equipment & Furnishings)
    270
    261
    800 Other
    275
    2000 Support Services
    2100 Student Support Services
    100 Salaries
    110 Certified
    280
    120 NonCertified
    285
    200 Employee Benefits
    210 Insurance (Employee)
    290
    220 Social Security
    295
    290 Other
    300
    300 Purchased Professional and Technical Services
    305
    400 Purchased Property Services
    307
    500 Other Purchased Services
    310
    600 Supplies
    315
    700 Property (Equipment & Furnishings)
    320
    800 Other
    325
    2200 Instr Support Staff
    100 Salaries
    110 Certified
    330
    1,000
    120 NonCertified
    335
    19,913
    200 Employee Benefits
    210 Insurance (Employee)
    340
    295
    220 Social Security
    345
    2,811
    290 Other
    350
    36
    300 Purchased Professional and Technical Services
    355
    400 Purchased Property Services
    357
    500 Other Purchased Services
    360
    409
    600 Supplies
    640 Books
    (not textbooks) and Periodicals
    365
    650 Technology
    Supplies
    370
    680 Miscellaneous Supplies
    375
    940
    700 Property
    (Equipment & Furnishings)
    380
    800 Other
    385
    686
    8/1/2012 4:29 PM
    Code No. 15
    Page 2
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    VIRTUAL EDUCATION
    Code
    2010-2011
    2011-2012
    2012-2013
    EXPENDITURES
    15
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    2400 School Administration
    100 Salaries
    110 Certified
    445
    68,308
    120 NonCertified
    450
    200 Employee
    Benefits
    210 Insurance
    (Employee)
    455
    3,655
    220 Social Security
    460
    5,223
    290 Other
    465
    69
    300 Purchased Professional and Technical Services
    470
    500 Other Purchased Services
    475
    600 Supplies
    480
    700 Property
    (Equipment & Furnishings)
    485
    800 Other
    490
    2600 Operations
    & Maintenance
    100 Salaries
    120 NonCertified
    495
    200 Employee
    Benefits
    210 Insurance
    (Employee)
    500
    220 Social Security
    505
    290 Other
    510
    300 Purchased Professional and Technical Services
    515
    400 Purchased Property
    Services
    411 Water/Sewer
    520
    420 Cleaning
    525
    430 Repairs
    & Maintenance
    530
    440 Rentals
    535
    490 Other
    540
    500 Other Purchased Services
    545
    600 Supplies
    610 General Supplies
    550
    620 Energy
    621 Heating
    555
    622 Electricity
    560
    626 Motor Fuel
    (not schoolbus)
    565
    629 Other
    570
    680 Miscellaneous Supplies
    575
    700 Property (Equipment & Furnishings)
    580
    800 Other
    585
    2500, 2900 Other Supplemental Service
    100 Salaries
    110 Certified
    590
    120 NonCertified
    595
    200 Employee Benefits
    210 Insurance
    600
    220 Social Security
    605
    290 Other
    610
    300 Purchased Professional and Technical Services
    615
    400 Purchased Property Services
    620
    500 Other Purchased Services
    625
    600 Supplies
    630
    700 Property (Equipment & Furnishings)
    635
    800 Other
    640
    5200 TRANSFER TO:
    930 General Fund
    645
    TOTAL EXPENDITURES & TRANSFERS*
    xxxx
    211,629
    0
    0
    * Enter on Code 15, Line 175.
    8/1/2012 4:29 PM
    Code No. 15
    Page 3
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    18 mo.
    Code
    2010-2011
    2011-2012
    2012-2013
    Financing
    CAPITAL OUTLAY
    16
    Actual
    Actual
    Budget
    Required
    Line
    (1)
    (2)
    (3)
    (4)
    UNENCUMBERED CASH BALANCE JULY 1
    01
    2,920,928
    3,345,569
    3,298,956
    3,298,956
    Cancel of Prior Year Encumbrance
    03
    REVENUE:
    1000 LOCAL SOURCES
    1110 Ad Valorem Tax Levied
    2009 $
    05
    17,567
    2010 $
    10
    494,836
    9,542
    2011 $
    15
    496,536
    8,473
    8,473
    2012 $
    20
    603,666
    670,740
    1140 Delinquent Tax
    25
    38,247
    14,191
    14,703
    22,044
    1510 Interest on Idle Funds
    30
    16,869
    19,116
    10,000
    10,000
    July - December Estimate
    35
    5,000
    1900 Other Revenue From Local Source
    40
    94,467
    76,149
    50,000
    50,000
    July - December Estimate
    45
    25,000
    2000 COUNTY SOURCES
    2400 Motor Vehicle Tax (Includes 16/20M Tax)
    55
    149,859
    111,358
    81,736
    81,736
    July - December Estimate
    60
    40,868
    2450 Recreational Vehicle Tax
    65
    1,850
    1,850
    July - December Estimate
    66
    925
    2600 Other County Revenue
    70
    0
    July - December Estimate
    75
    2800 In Lieu of Taxes IRBs
    80
    0
    0
    July - December Estimate
    82
    0
    4000 FEDERAL SOURCES
    4390 Impact Aid Construction
    90
    0
    July - December Estimate
    95
    5000 OTHER
    5206 Transfer From General
    100
    1,500,000
    500,000
    0
    0
    RESOURCES AVAILABLE
    170
    5,232,773
    4,572,461
    4,069,384
    4,215,592
    TOTAL EXPENDITURES & TRANSFERS
    175
    1,887,204
    1,273,505
    3,000,000
    3,000,000
    July - December Estimate
    180 xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
    xxxxxxxxxxxxxxx
    1,215,592
    TOTAL OPERATION EXPENDITURE (18 MO)
    185
    xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
    xxxxxxxxxxxxxxx
    4,215,592
    UNENCUMBERED CASH BALANCE JUNE 30
    190
    3,345,569
    3,298,956
    1,069,384 xxxxxxxxxxxxx
    (a) Enter in Column (4) the Amount of Tax to be Levied reported on the Certificate, Line 16.
    8/1/2012 4:29 PM
    Code No. 16
    Page 1
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    Code
    2010-2011
    2011-2012
    2012-2013
    CAPITAL OUTLAY EXPENDITURES
    16
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    EXPENDITURES:
    1000 Instruction
    700 Property (Equipment & Furnishings)
    210
    186,800
    199,399
    300,000
    2000 Support Services
    2100 Student Support Services
    700 Property (Equipment & Furnishings)
    215
    250,000
    2200 Instructional Support Staff
    700 Property (Equipment & Furnishings)
    220
    391,241
    235,789
    150,000
    2300 General Administration
    700 Property (Equipment & Furnishings)
    225
    36,699
    12,526
    50,000
    2400 School Administration
    700 Property (Equipment & Furnishings)
    230
    2500 Central Services
    700 Property (Equipment & Furnishings)
    235
    1,078
    1,077
    10,000
    2600 Operations & Maintenance
    700 Property (Equipment & Furnishings)
    240
    79,380
    112,772
    200,000
    2700 Transportation
    700 Property (Equipment & Buses)
    243
    28,986
    19,678
    200,000
    2900 Other Support Services
    700 Property (Equipment & Furnishings)
    250
    4000 Facility Acquisition & Construction Services
    4100 Land Acquisition
    255
    4200 Land Improvement
    260
    1,764
    4300 Architectural & Engineering Services
    265
    17,148
    10,000
    4500 New Building Acquisition & Construction
    275
    4600 Site Improvement
    280
    4700 Building Improvements
    100 Salaries
    120 NonCertified
    286
    200 Fringe Benefits
    210 Insurance
    287
    220 Social Security
    288
    290 Other
    289
    1,069,486
    411,061
    1,500,000
    400 Outside Contractors
    290
    4900 Other
    291
    5100 Debt Service
    Capital Outlay Bond
    832 Interest
    295
    29,520
    31,166
    30,000
    890 Commission & Postage
    300
    1,250
    98,624
    831 Principal
    305
    61,000
    134,265
    300,000
    TOTAL EXPENDITURES & TRANSFERS*
    xxxx
    1,887,204
    1,273,505
    3,000,000
    * Enter on Code 16, Line 175.
    8/1/2012 4:29 PM
    Code No. 16
    Page 2
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    DRIVER TRAINING
    Code
    2010-2011
    2011-2012
    2012-2013
    18
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    UNENCUMBERED CASH BALANCE JULY 1
    01
    328,563
    349,803
    380,783
    Cancel of Prior Year Encumbrance
    03
    REVENUE:
    1510 Interest on Idle Funds
    05
    1900 Other Revenue From Local Source
    15
    45,781
    34,528
    35,000
    3000 STATE SOURCES
    3208 State Safety Aid
    25
    16,354
    21,526
    22,500
    3209 Motorcycle Safety Aid
    35
    0
    4000 FEDERAL SOURCES
    4590 Other Federal Aid
    40
    5000 OTHER
    5206 Transfer From General
    45
    0
    0
    0
    5208 Transfer From Supplemental General
    50
    50,000
    0
    0
    5253 Transfer from Contingency Reserve
    55
    0
    0 xxxxxxxxxxxxx
    RESOURCES AVAILABLE
    170
    440,698
    405,857
    438,283
    TOTAL EXPENDITURES & TRANSFERS
    175
    90,895
    25,074
    120,600
    UNENCUMBERED CASH BALANCE JUNE 30
    190
    349,803
    380,783
    317,683
    12 mo.
    12 mo.
    12 mo.
    DRIVER TRAINING
    Code
    2010-2011
    2011-2012
    2012-2013
    EXPENDITURES
    18
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    1000 Instruction
    100 Salaries
    110 Certified
    210
    77,298
    14,868
    75,000
    120 NonCertified
    215
    200 Employee Benefits
    210 Insurance (Employee)
    220
    220 Social Security
    225
    5,917
    1,138
    5,000
    290 Other
    230
    80
    16
    300 Purchased Professional and Technical Services
    235
    400 Purchased Property Services
    237
    500 Other Purchased Services
    560 Tuition
    561 Tuition/other State LEA's
    240
    563 Tuition/Private Sources
    245
    590 Other
    250
    600 Supplies
    610 General Supplemental(Teaching)
    255
    1,845
    2,547
    3,500
    644 Textbooks
    260
    650 Supplies (Technology Related)
    263
    680 Miscellaneous Supplies
    265
    55
    100
    700 Property (Equipment & Furnishings)
    270
    800 Other
    275
    2000 Support Services
    2100 Student Support Services
    100 Salaries
    110 Certified
    280
    120 NonCertified
    285
    200 Employee Benefits
    210 Insurance (Employee)
    290
    220 Social Security
    295
    290 Other
    300
    8/1/2012 4:29 PM
    Code No. 18
    Page 1
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    DRIVER TRAINING
    Code
    2010-2011
    2011-2012
    2012-2013
    EXPENDITURES
    18
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    300 Purchased Professional and Technical Services
    305
    400 Purchased Property Services
    307
    500 Other Purchased Services
    310
    600 Supplies
    315
    700 Property (Equipment & Furnishings)
    320
    800 Other
    325
    2200 Instructional Support Staff
    100 Salaries
    110 Certified
    330
    120 NonCertified
    335
    200 Employee Benefits
    210 Insurance (Employee)
    340
    220 Social Security
    345
    290 Other
    350
    300 Purchased Professional and Tech Services
    355
    400 Purchased Property Services
    357
    500 Other Purchased Services
    360
    600 Supplies
    640 Books (not textbooks)
    and Periodicals
    365
    650 Technology Supplies
    370
    680 Miscellaneous Supplies
    375
    700 Property (Equipment & Furnishings)
    380
    800 Other
    385
    2400 School Administration
    100 Salaries
    110 Certified
    390
    120 NonCertified
    395
    200 Employee Benefits
    210 Insurance (Employee)
    400
    220 Social Security
    405
    290 Other
    410
    300 Purchased Professional and Tech Services
    415
    500 Other Purchased Services
    420
    600 Supplies
    425
    700 Property (Equipment & Furnishings)
    430
    800 Other
    435
    2600 Operations & Maintenance
    100 Salaries
    120 NonCertified
    440
    200 Employee Benefits
    210 Insurance (Employee)
    445
    220 Social Security
    450
    290 Other
    455
    300 Purchased Professional and Tech Services
    460
    400 Purchased Property Services
    465
    500 Other Purchased Services
    470
    8/1/2012 4:29 PM
    Code No. 18
    Page 2
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    DRIVER TRAINING
    Code
    2010-2011
    2011-2012
    2012-2013
    EXPENDITURES
    18
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    600 Supplies
    610 General Supplies
    475
    620 Energy
    621 Heating
    480
    622 Electricity
    485
    626 Motor Fuel-not schoolbus
    490
    629 Other
    495
    680 Miscellaneous Supplies
    500
    700 Property
    (Equipment & Furnishings)
    505
    800 Other
    510
    2650 Vehicle Operations,
    Maintenance Services
    (Not Student Transportation)
    100 Salaries
    120 NonCertified
    515
    200 Employee
    Benefits
    210 Insurance
    520
    220 Social Security
    525
    290 Other
    530
    300 Purchased Professional and Tech Services
    535
    1,500
    795
    2,500
    442 Rental of Vehicles
    540
    520 Insurance
    545
    626 Motor Fuel-not schoolbus
    550
    3,152
    4,647
    7,500
    700 Property
    (Equipment & Furnishings)
    555
    1,048
    1,063
    25,000
    800 Other
    560
    2,000
    2500, 2900 Other Supplemental
    Services
    100 Salaries
    110 Certified
    565
    120 NonCertified
    570
    200 Employee
    Benefits
    210 Insurance
    575
    220 Social Security
    580
    290 Other
    585
    300 Purchased Professional and Tech Services
    590
    400 Purchased Property
    Services
    595
    500 Other Purchased Services
    600
    600 Supplies
    605
    700 Property (Equipment & Furnishings)
    610
    800 Other
    615
    5200 TRANSFER TO:
    930 General Fund
    625
    TOTAL EXPENDITURES & TRANSFERS*
    xxxx
    90,895
    25,074
    120,600
    *Enter on Code 18, Line 175.
    8/1/2012 4:29 PM
    Code No. 18
    Page 3
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    Code
    2010-2011
    2011-2012
    2012-2013
    FOOD SERVICE
    24
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    UNENCUMBERED CASH BALANCE JULY 1
    01
    1,045,780
    1,361,593
    1,611,450
    Cancel of Prior Year Encumbrance
    03
    REVENUE:
    1000 LOCAL SOURCES
    1510 Interest on Idle Funds
    05
    1600 Food Service
    1611 Student Sales (Lunch)
    15
    624,437
    696,701
    636,000
    1612 Student School Lunches (Breakfast)
    25
    35,576
    34,918
    38,882
    1613 Student School Lunches (Spec Milk)
    35
    0
    1614 Student School Lunches (Snacks)
    40
    0
    1620 Adult & Student Sales
    (NonReimbursable Prog)
    45
    215,199
    202,151
    18,684
    1990 Miscellaneous
    55
    16,134
    14,872
    3000 STATE SOURCES
    3203 School Food Assistance
    65
    23,953
    23,148
    25,400
    4000 FEDERAL SOURCES
    4550 Child Nutrition Programs
    75
    1,260,289
    1,354,739
    1,319,259
    4590 Other Federal Aid
    80
    5000 Other
    5206 Transfer From General
    85
    0
    0
    0
    5208 Transfer From Supplemental General
    90
    0
    0
    0
    5253 Transfer From Contingency Reserve
    95
    0
    0
    xxxxxxxxxxxx
    RESOURCES AVAILABLE
    170
    3,221,368
    3,688,122
    3,649,675
    TOTAL EXPENDITURES & TRANSFERS
    175
    1,859,775
    2,076,672
    2,495,000
    UNENCUMBERED CASH BALANCE JUNE 30
    190
    1,361,593
    1,611,450
    1,154,675
    8/1/2012 4:29 PM
    Code No. 24
    Page 1
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    Code
    2010-2011
    2011-2012
    2012-2013
    FOOD SERVICE EXPENDITURES
    24
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    2600 Operations & Maintenance
    100 Salaries
    120 NonCertified
    210
    200 Employee Benefits
    210 Insurance (Employee)
    215
    220 Social Security
    220
    290 Other
    225
    400 Purchased Property Services
    411 Water/Sewer
    230
    490 Other
    235
    500 Other Purchased Services
    240
    600 Supplies
    610 General Supplies
    245
    620 Energy
    621 Heating
    250
    622 Electricity
    255
    626 Motor Fuel-not schoolbus
    260
    629 Other
    265
    680 Miscellaneous Supplies
    270
    700 Property (Equipment & Furnishings)
    275
    800 Other
    280
    3000 Operation of NonInstructional Services
    3100 Food Service Operation
    100 Salaries
    110 Certified
    285
    120 NonCertified
    290
    620,898
    639,413
    750,000
    200 Employee Benefits
    210 Insurance
    295
    61,795
    67,349
    85,000
    220 Social Security
    300
    44,121
    45,674
    60,000
    290 Other
    305
    580
    915
    500 Other Purchased Services
    520 Insurance
    310
    570 Food Service Management
    315
    590 Other Purchased Services
    320
    17,282
    22,755
    25,000
    600 Supplies
    630 Food & Milk
    325
    928,717
    1,052,383
    1,150,000
    680 Miscellaneous Supplies
    330
    76,779
    92,671
    125,000
    700 Property (Equipment & Furnishings)
    335
    9,762
    54,148
    150,000
    800 Other
    340
    99,841
    101,364
    150,000
    TOTAL EXPENDITURES & TRANSFERS*
    xxxx
    1,859,775
    2,076,672
    2,495,000
    * Enter on Code 24, Line 175.
    8/1/2012 4:29 PM
    Code No. 24
    Page 2
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    Code
    2010-2011
    2011-2012
    2012-2013
    PROFESSIONAL DEVELOPMENT
    26
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    UNENCUMBERED CASH BALANCE JULY 1
    01
    363,882
    340,968
    322,311
    Cancel of Prior Year Encumbrance
    03
    REVENUE:
    1000 LOCAL SOURCES
    1510 Interest on Idle Funds
    05
    1900 Other Revenue From Local Source
    15
    16,332
    15,000
    4000 FEDERAL SOURCES
    4500 Aid
    40
    5000 OTHER
    5206 Transfer From General
    45
    7,305
    0
    0
    5208 Transfer From Supplemental
    General
    50
    0
    50,000
    50,000
    5253 Transfer From Contingency
    Reserve
    55
    0
    0 xxxxxxxxxxxxxx
    RESOURCES AVAILABLE
    170
    387,519
    405,968
    372,311
    EXPENDITURES:
    2000 Support
    Services
    2200 Instr Support
    Staff
    100 Salaries
    110 Certified
    210
    20,000
    120 NonCertified
    215
    10,000
    200 Employee
    Benefits
    210 Insurance
    (Employee)
    220
    220 Social Security
    225
    3,000
    290 Other
    230
    300 Purchased Professional and Technical Services
    235
    16,208
    31,600
    40,000
    400 Purchased Property
    Services
    237
    500 Other Purchased Services
    240
    15,943
    38,426
    40,000
    600 Supplies
    640 Books
    (not textbooks) and Periodicals
    245
    650 Technology
    Supplies
    250
    680 Miscellaneous Supplies
    255
    14,400
    13,631
    50,000
    700 Property
    (Equipment & Furnishings)
    260
    800 Other
    265
    2500,
    2900 Other Supplemental Service
    100 Salaries
    110 Certified
    270
    120 NonCertified
    275
    200 Employee
    Benefits
    210 Insurance
    280
    220 Social Security
    285
    290 Other
    290
    300 Purchased Professional and Technical Services
    295
    400 Purchased Property
    Services
    300
    500 Other Purchased Services
    305
    600 Supplies
    310
    700 Property
    (Equipment & Furnishings)
    315
    800 Other
    320
    5200 TRANSFER TO:
    930 General Fund
    325
    TOTAL EXPENDITURES & TRANSFERS
    175
    46,551
    83,657
    163000
    UNENCUMBERED CASH BALANCE JUNE 30
    190
    340,968
    322,311
    209,311
    8/1/2012
    4:29 PM
    Code No. 26
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    Code
    2010-2011
    2011-2012
    2012-2013
    PARENT EDUCATION PROGRAM
    28
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    UNENCUMBERED CASH BALANCE JULY 1
    01
    2,331
    43,491
    76,165
    Cancel of Prior Year Encumbrance
    03
    REVENUE:
    1000 LOCAL SOURCES
    1320 Payment from Other school district
    05
    1510 Interest on Idle Funds
    15
    1900 Other Revenue From Local Source
    25
    3000 STATE SOURCES
    3216 Parent Education Aid
    35
    123,315
    122,337
    126,007
    4000 FEDERAL SOURCES
    4500 Aid
    45
    5000 OTHER
    5206 Transfer From General
    55
    15
    0
    0
    5208 Transfer From Supplemental General
    50
    130,000
    120,000
    85,000
    5253 Transfer From Contingency Reserve
    60
    0
    0 xxxxxxxxxxx
    RESOURCES AVAILABLE
    170
    255,661
    285,828
    287,172
    TOTAL EXPENDITURES & TRANSFERS
    175
    212,170
    209,663
    244,256
    UNENCUMBERED CASH BALANCE JUNE 30
    190
    43,491
    76,165
    42,916
    12 mo.
    12 mo.
    12 mo.
    PARENT EDUCATION PROGRAM
    Code
    2010-2011
    2011-2012
    2012-2013
    EXPENDITURES
    28
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    2000 Support
    Services
    2100 Support
    Services Student
    100 Salaries
    110 Certified
    210
    168,249
    173,907
    190,000
    120 NonCertified
    215
    11,699
    5,730
    15,000
    200 Employee
    Benefits
    210 Insurance
    (Employee)
    220
    4,306
    4,871
    5,000
    220 Social Security
    225
    13,372
    13,547
    15,000
    290 Other
    230
    223
    287
    1,000
    300 Purchased Professional and Technical Services 235
    1,600
    1,285
    1,495
    400 Purchased Property
    Services
    237
    500 Other Purchased Services
    561 Payment
    to Other School District
    240
    564 Payment
    to Coops/Interlocal 245
    590 Other
    250
    5,702
    2,605
    10,000
    600 Supplies
    640 Books(not
    textbooks) and Periodicals
    255
    650 Technology
    Supplies
    260
    680 Miscellaneous Supplies
    265
    5,954
    5,992
    5,000
    700 Property
    (Equipment & Furnishings)
    270
    1,065
    1,439
    1,000
    800 Other
    275
    761
    8/1/2012 4:30 PM
    Code No. 28
    Page 1
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    PARENT EDUCATION PROGRAM
    Code
    2010-2011
    2011-2012
    2012-2013
    EXPENDITURES
    28
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    2200 Instr Support
    Staff
    100 Salaries
    110 Certified
    280
    120 NonCertified
    285
    200 Employee
    Benefits
    210 Insurance
    (Employee)
    290
    220 Social Security
    295
    290 Other
    300
    300 Purchased Professional and Technical Services 305
    400 Purchased Property
    Services
    307
    500 Other Purchased Services
    310
    600 Supplies
    315
    700 Property
    (Equipment & Furnishings)
    320
    800 Other
    325
    2500, 2900 Other Supplemental
    Service
    100 Salaries
    110 Certified
    330
    120 Non-Certified
    335
    200 Employee
    Benefits
    210 Insurance
    340
    220 Social Security
    345
    290 Other
    350
    300 Purchased Professional and Technical Services 355
    400 Purchased Property
    Services
    360
    500 Other Purchased Services
    365
    600 Supplies
    370
    700 Property
    (Equipment & Furnishings)
    375
    800 Other
    380
    5200 TRANSFER TO:
    930 General Fund
    385
    TOTAL EXPENDITURES & TRANSFERS*
    xxxx
    212,170
    209,663
    244,256
    *Enter on Code 28, Line 175.
    8/1/2012 4:30 PM
    Code No. 28
    Page 2
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    Code
    2010-2011
    2011-2012
    2012-2013
    SUMMER SCHOOL
    29
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    UNENCUMBERED CASH BALANCE JULY 1
    01
    29,242
    29,242
    0
    Cancel of Prior Year Encumbrance
    03
    REVENUE:
    1000 LOCAL SOURCES
    1300 Tuition
    1315 Individual (Summer School)
    05
    1316 Individuals (Out-of-District)
    10
    1320 Other School District in State
    15
    1510 Interest on Idle Funds
    20
    1990 Miscellaneous
    25
    4000 FEDERAL SOURCES
    4590 Other Federal Aid
    30
    4599 Summer School Aid
    35
    5000 OTHER
    5206 Transfer from General
    40
    0
    0
    0
    5208 Transfer From Supplemental General
    45
    0
    0
    0
    5253 Transfer From Contingency Reserve
    50
    0
    0 xxxxxxxxxxxx
    RESOURCES AVAILABLE
    170
    29,242
    29,242
    0
    TOTAL EXPENDITURES & TRANSFERS
    175
    0
    29,242
    0
    UNENCUMBERED CASH BALANCE JUNE 30
    190
    29,242
    0
    0
    12 mo.
    12 mo.
    12 mo.
    Code
    2010-2011
    2011-2012
    2012-2013
    SUMMER SCHOOL EXPENDITURES
    29
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    1000 Instruction
    100 Salaries
    110 Certified
    210
    120 NonCertified
    215
    200 Employee
    Benefits
    210 Insurance
    (Employee)
    220
    220 Social Security
    225
    290 Other
    230
    300 Purchased Professional and Tech Services
    235
    400 Purchased Property
    Services
    237
    500 Other Purchased Services
    560 Tuition
    561 Tuition/other State LEA's
    240
    562 Tuition/other LEA's outside State
    245
    563 Tuition/Priv Sources
    250
    590 Other
    255
    600 Supplies
    610 General Supplemental(Teaching)
    260
    644 Textbooks
    265
    650 Supplies
    (Technology Related)
    267
    680 Miscellaneous Supplies
    270
    700 Property
    (Equipment & Furnishings)
    275
    800 Other
    280
    2000 Support
    Services
    2100 Student Support
    Services
    100 Salaries
    110 Certified
    285
    120 NonCertified
    290
    200 Employee
    Benefits
    210 Insurance
    (Employee)
    295
    220 Social Security
    300
    290 Other
    305
    8/1/2012 4:30 PM
    Code No. 29
    Page 1
    USD# 261
    STATE OF KANSAS
    Budget
    Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    SUMMER SCHOOL EXPENDITURES
    Code
    2010-2011
    2011-2012
    2012-2013
    29
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    300 Purchased Professional and Tech Services
    310
    400 Purchased Property
    Services
    313
    500 Other Purchased Services
    315
    600 Supplies
    320
    700 Property
    (Equipment & Furnishings)
    325
    800 Other
    330
    2200 Instr Support
    Staff
    100 Salaries
    110 Certified
    335
    120 NonCertified
    340
    200 Employee
    Benefits
    210 Insurance
    (Employee)
    345
    220 Social Security
    350
    290 Other
    355
    300 Purchased Professional and Tech Services
    360
    400 Purchased Property
    Services
    363
    500 Other Purchased Services
    365
    600 Supplies
    640 Books
    (not textbooks) and Periodicals
    370
    650 Technology
    Supplies
    375
    680 Miscellaneous Supplies
    380
    700 Property
    (Equipment & Furnishings)
    385
    800 Other
    390
    2400 School Administration
    100 Salaries
    110 Certified
    460
    120 NonCertified
    465
    200 Employee
    Benefits
    210 Insurance
    (Employee)
    470
    220 Social Security
    475
    290 Other
    480
    300 Purchased Professional and Tech Services
    485
    400 Purchased Property
    Serv
    490
    500 Other Purchased Services
    530 Communications
    (Telephone, postage, etc.) 495
    590 Other
    500
    600 Supplies
    505
    700 Property
    (Equipment & Furnishings)
    510
    800 Other
    515
    2600 Operations
    & Maintenance
    100 Salaries
    120 NonCertified
    520
    200 Employee
    Benefits
    210 Insurance
    (Employee)
    525
    220 Social Security
    530
    290 Other
    535
    8/1/2012 4:30 PM
    Code No. 29
    Page 2
    USD# 261
    STATE OF KANSAS
    Budget
    Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    Code
    2010-2011
    2011-2012
    2012-2013
    SUMMER SCHOOL EXPENDITURES
    29
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    300 Purchased Professional and Tech Services
    540
    400 Purchased Property
    Services
    411 Water/Sewer
    545
    420 Cleaning
    550
    430 Repairs
    & Maintenance
    555
    440 Rentals
    560
    460 Repair
    of Building
    565
    490 Other
    570
    500 Other Purchased Services
    520 Insurance
    575
    590 Other
    580
    600 Supplies
    610 General Supplies
    585
    620 Energy
    621 Heating
    590
    622 Electricity
    595
    626 Motor Fuel
    (not schoolbus)
    600
    629 Other
    605
    680 Miscellaneous Supplies
    610
    700 Property
    (Equipment & Furnishings)
    615
    800 Other
    620
    2500,
    2900 Other Supplemental Service
    100 Salaries
    110 Certified
    625
    120 NonCertified
    630
    200 Employee
    Benefits
    210 Insurance
    635
    220 Social Security
    640
    290 Other
    645
    300 Purchased Professional and Tech Services
    650
    400 Purchased Property
    Services
    655
    500 Other Purchased Services
    660
    600 Supplies
    665
    700 Property
    (Equipment & Furnishings)
    670
    800 Other
    675
    3300 Community
    Services Operations
    680
    5200 TRANSFER TO:
    930 General Fund
    685
    29,242
    TOTAL EXPENDITURES & TRANSFERS
    *
    xxxx
    0
    29,242
    0
    *Enter on Code 29, Line 175
    8/1/2012 4:30 PM
    Code No. 29
    Page 3
    USD # 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    Code
    2010-2011
    2011-2012
    2012-2013
    SPECIAL EDUCATION
    30
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    UNENCUMBERED CASH BALANCE JULY 1
    01
    1,934,113
    2,717,736
    3,057,726
    Cancel of Prior Year Encumbrances
    03
    REVENUE:
    1000 LOCAL SOURCES
    1510 Interest on Idle Funds
    05
    1900 Other Revenue From Local Source
    15
    241,856
    238,940
    250,000
    3000 STATE SOURCES
    3211 Deaf/Blind
    35
    4000 FEDERAL SOURCES
    4310 PL 382 Special Ed (formerly PL:874)
    45
    4560 Aid Regular (include ARRA)*
    55
    1,556,369
    1,046,897
    1,000,000
    4570 Medicaid
    60
    218,810
    262,798
    200,000
    4590 Other Reserve Grants in Aid
    65
    5000 OTHER
    5206 Transfer From General
    75
    4,185,772
    4,571,489
    4,653,298
    5208 Transfer From Supplemental General
    80
    2,865,803
    2,724,321
    2,565,070
    5253 Transfer From Contingency Reserve
    85
    0
    0 xxxxxxxxxxxxx
    RESOURCES AVAILABLE
    170
    11,002,723
    11,562,181
    11,726,094
    TOTAL EXPENDITURES & TRANSFERS
    175
    8,284,987
    8,504,455
    9,614,000
    UNENCUMBERED CASH BALANCEJUNE 30
    190
    2,717,736
    3,057,726
    2,112,094
    * This would include regular allocations and ARRA recovery funds.
    12 mo.
    12 mo.
    12 mo.
    SPECIAL EDUCATION
    Code
    2010-2011
    2011-2012
    2012-2013
    EXPENDITURES
    30
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    1000 Instruction
    100 Salaries
    110 Certified
    210
    3,035,442
    2,821,215
    3,200,000
    120 NonCertified
    215
    1,623,480
    1,801,851
    2,100,000
    200 Employee Benefits
    210 Insurance (Employee)
    220
    370,739
    451,421
    500,000
    220 Social Security
    225
    334,549
    336,912
    350,000
    290 Other
    230
    16,649
    10,895
    20,000
    300 Purchased Professional and Tech Services
    235
    3,711
    4,267
    5,000
    400 Purchased Property Services
    237
    500 Other Purchased Services
    560 Tuition
    561 Tuition/other State LEA's
    240
    766
    563 Tuition/Priv Sources
    245
    6,997
    7,000
    564 Payment to Spec Education
    Coop/Interlocal (Assessments)**
    250
    565 Payment to Spec Education
    Coop/Interlocal (Flowthrough)
    251
    590 Other
    255
    29,823
    21,228
    30,000
    600 Supplies
    610 General Supplemental(Teaching)
    260
    28,638
    41,538
    40,000
    644 Textbooks
    265
    650 Supplies (Technology Related)
    267
    680 Miscellaneous Supplies
    270
    1,343
    1,242
    2,000
    700 Property (Equipment & Furnishings)
    275
    2,034
    9,076
    2,000
    800 Other
    280
    65
    8/1/2012 4:30 PM
    Code No. 30
    Page 1
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    SPECIAL EDUCATION
    Code
    2010-2011
    2011-2012
    2012-2013
    EXPENDITURES
    30
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    2000 Support Services
    2100 Student Support Services
    100 Salaries
    110 Certified
    285
    1,128,758
    1,185,071
    1,300,000
    120 NonCertified
    290
    257,154
    301,742
    350,000
    200 Employee Benefits
    210 Insurance (Employee)
    295
    111,729
    116,976
    120,000
    220 Social Security
    300
    104,858
    108,679
    115,000
    290 Other
    305
    45,170
    44,683
    50,000
    300 Purchased Professional and Tech Services
    310
    235,252
    220,717
    250,000
    400 Purchased Property Services
    313
    500 Other Purchased Services
    315
    7,579
    8,798
    10,000
    600 Supplies
    320
    29,634
    36,906
    40,000
    700 Property (Equipment & Furnishings)
    325
    800 Other
    330
    2200 Instr Support Staff
    100 Salaries
    110 Certified
    335
    23,450
    39,317
    50,000
    120 NonCertified
    340
    200 Employee Benefits
    210 Insurance (Employee)
    345
    220 Social Security
    350
    3,008
    3,000
    290 Other
    355
    79
    300 Purchased Professional and Tech Services
    360
    1,289
    4,220
    5,000
    400 Purchased Property Services
    363
    500 Other Purchased Services
    365
    600 Supplies
    640 Books(not textbooks)and Periodicals
    370
    650 Technology Supplies
    375
    680 Miscellaneous Supplies
    380
    700 Property (Equipment & Furnishings)
    385
    800 Other
    390
    2300 General Administration
    2330 Special Area Admin Services
    100 Salaries
    110 Certified
    395
    168,792
    172,593
    200,000
    120 NonCertified
    400
    39,673
    40,526
    50,000
    200 Employee Benefits
    210 Insurance (Employee)
    405
    14,506
    16,737
    20,000
    220 Social Security
    410
    15,156
    15,393
    20,000
    290 Other
    415
    199
    296
    300 Purchased Professional and Tech Services
    420
    400 Purchased Property Services
    425
    500 Other Purchased Services
    430
    5,627
    8,206
    10,000
    600 Supplies
    435
    1,413
    3,020
    5,000
    700 Property (Equipment & Furnishings)
    440
    800 Other
    445
    2400 School Administration
    100 Salaries
    110 Certified
    450
    120 NonCertified
    455
    8/1/2012 4:30 PM
    Code No. 30
    Page 2
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    SPECIAL EDUCATION
    Code
    2010-2011
    2011-2012
    2012-2013
    EXPENDITURES
    30
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    200 Employee Benefits
    210 Insurance (Employee)
    460
    220 Social Security
    465
    290 Other
    470
    300 Purchased Professional and Tech Services
    475
    500 Other Purchased Services
    480
    600 Supplies
    485
    700 Property (Equipment & Furnishings)
    490
    800 Other
    495
    2600 Operations & Maintenance
    100 Salaries
    120 NonCertified
    500
    200 Employee Benefits
    210 Insurance (Employee)
    505
    220 Social Security
    510
    290 Other
    515
    300 Purchased Professional and Tech Services
    520
    400 Purchased Property Services
    411 Water/Sewer
    525
    1,175
    854
    1,500
    420 Cleaning
    530
    1,768
    1,133
    2,000
    430 Repairs & Maintenance
    535
    440 Rentals
    540
    490 Other
    545
    500 Other Purchased Services
    550
    3
    600 Supplies
    610 General Supplies
    555
    2,966
    2,876
    3,000
    620 Energy
    621 Heating
    560
    622 Electricity
    565
    5,049
    4,354
    6,000
    626 Motor Fuel (not schoolbus)
    570
    629 Other
    575
    680 Miscellaneous Supplies
    580
    700 Property (Equipment & Furnishings)
    585
    800 Other
    590
    2700 Student Transportation Serv
    2720 Supervision
    100 Salaries
    120 NonCertified
    595
    200 Employee Benefits
    210 Insurance
    600
    220 Social Security
    605
    290 Other
    610
    400 Purchased Property Services
    615
    600 Supplies
    620
    700 Property (Equipment & Furnishings)
    625
    800 Other
    630
    2710 Vehicle Operating Services
    100 Salaries
    120 NonCertified
    635
    462,660
    473,045
    525,000
    200 Employee Benefits
    210 Insurance
    640
    52,471
    55,807
    60,000
    220 Social Security
    645
    29,911
    31,511
    35,000
    290 Other
    650
    393
    633
    1,000
    400 Purchased Property Services
    442 Rent of Vehicles (lease)
    655
    490 Other
    660
    7,162
    8,007
    10,000
    8/1/2012 4:30 PM
    Code No. 30
    Page 3
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    SPECIAL EDUCATION
    Code
    2010-2011
    2011-2012
    2012-2013
    EXPENDITURES
    30
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    500 Other Purchased Services
    513 Contracting of Bus Services
    665
    519 Mileage in Lieu of Trans
    670
    520 Insurance
    675
    9,421
    10,045
    15,000
    590 Other Purchased Services
    680
    600 Supplies
    626 Motor Fuel
    685
    53,899
    58,744
    65,000
    680 Miscellaneous Supplies
    690
    10,473
    11,295
    15,000
    730 Equip (Including Buses)
    695
    800 Other
    700
    2730 Vehicle Services& Maintenance Services
    100 Salaries
    120 NonCertified
    705
    200 Employee Benefits
    210 Insurance
    710
    220 Social Security
    715
    290 Other
    720
    300 Purchased Professional and Tech Services
    725
    400 Purchased Property Services
    730
    500 Other Purchased Services
    735
    700 Property (Equipment & Furnishings)
    740
    800 Other
    745
    2790 Other Student Transportation Services
    100 Salaries
    120 NonCertified
    750
    200 Employee Benefits
    210 Insurance
    755
    220 Social Security
    760
    290 Other
    765
    300 Purchased Professional and Tech Services
    770
    400 Purchased Property Services
    775
    500 Other Purchased Services
    780
    600 Supplies
    785
    700 Property (Equipment & Furnishings)
    790
    800 Other
    795
    2500, 2900 Other Supplemental Service
    100 Salaries
    110 Certified
    800
    8,395
    10,585
    15,000
    120 NonCertified
    805
    200 Employee Benefits
    210 Insurance
    810
    220 Social Security
    815
    499
    707
    1,000
    290 Other
    820
    7
    15
    300 Purchased Professional and Tech Services
    825
    400 Purchased Property Services
    830
    500 Other Purchased Services
    835
    278
    500
    600 Supplies
    840
    15
    3,000
    700 Property (Equipment & Furnishings)
    845
    800 Other
    850
    1,029
    1,170
    2,000
    5200 TRANSFER TO:
    930 General Fund
    855
    TOTAL EXPENDITURES & TRANSFERS*
    xxxx
    8,284,987
    8,504,455
    9,614,000
    * Enter on Code 30, Line 175.
    ** Includes Sponsoring district payment to coop fund (Code 78) on Line 250.
    8/1/2012 4:30 PM
    Code No. 30
    Page 4
    STATE OF KANSAS
    USD# 261
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    Code
    2010-2011
    2011-2012
    2012-2013
    VOCATIONAL EDUCATION
    34
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    UNENCUMBERED CASH BALANCE JULY 1
    01
    510,487
    616,259
    645,213
    Cancel of Prior Year Encumbrance
    03
    REVENUE:
    1000 LOCAL SOURCES
    1300 Tuition
    1312 Individuals
    05
    1315 Individual
    (Summer School)
    15
    1320 Other School District/Govt Sources In-State
    25
    1510 Interest on Idle Funds
    35
    1700 Student Activities(Reimbursement)
    45
    1900 Other Revenue From Local Source
    1910 User Charges
    55
    1940 Sale & Rent of Textbook
    65
    1990 Miscellaneous
    75
    3000 STATE SOURCES
    3225 CTE Transportation
    State Aid
    80
    0
    4000 FEDERAL SOURCES
    4530 Vocational Aid
    4531 Regular
    Aid
    115
    4532 Special
    Project Aid
    125
    4590 Other Federal Aid
    130
    5000 OTHER
    5206 Transfer From General
    135
    10,000
    0
    0
    5208 Transfer From Supplemental
    General
    140
    650,000
    500,000
    500,000
    5253 Transfer From Contingency Reserve
    145
    0
    0 xxxxxxxxxxxxx
    RESOURCES AVAILABLE
    170
    1,170,487
    1,116,259
    1,145,213
    TOTAL EXPENDITURES & TRANSFERS
    175
    554,228
    471,046
    580,000
    UNENCUMBERED CASH BALANCE JUNE 30
    190
    616,259
    645,213
    565,213
    12 mo.
    12 mo.
    12 mo.
    VOCATIONAL EDUCATION
    Code
    2010-2011
    2011-2012
    2012-2013
    EXPENDITURES
    34
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    1000 Instruction
    100 Salaries
    110 Certified
    210
    435,244
    355,115
    450,000
    120 NonCertified
    215
    200 Employee
    Benefits
    210 Insurance
    (Employee)
    220
    220 Social Security
    225
    30,452
    25,149
    40,000
    290 Other
    230
    405
    532
    300 Purchased Professional and Technical Services
    235
    400 Purchased Property
    Services
    237
    500 Other Purchased Services
    560 Tuition
    561 Tuition/other State LEA's
    240
    564 Payment
    to Vocational Education Coop
    245
    590 Other
    250
    701
    4,299
    5,000
    600 Supplies
    610 General Supplemental
    (Teaching)
    255
    31,338
    28,044
    30,000
    644 Textbooks
    260
    3,080
    2,000
    650 Supplies
    (Technology Related)
    263
    3,765
    3,000
    680 Miscellaneous Supplies
    265
    970
    700 Property
    (Equipment & Furnishings)
    270
    55,118
    51,062
    50,000
    800 Other
    275
    8/1/2012 4:30 PM
    Code No. 34
    Page 1
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    VOCATIONAL EDUCATION
    Code
    2010-2011
    2011-2012
    2012-2013
    EXPENDITURES
    34
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    2100 Student Support
    Services
    100 Salaries
    110 Certified
    280
    120 NonCertified
    285
    200 Employee Benefits
    210 Insurance (Employee)
    290
    220 Social Security
    295
    290 Other
    300
    300 Purchased Professional and Technical Services
    305
    400 Purchased Property Services
    307
    500 Other Purchased Services
    310
    600 Supplies
    315
    700 Property (Equipment & Furnishings)
    320
    800 Other
    325
    2200 Instr Support Staff
    100 Salaries
    110 Certified
    330
    120 NonCertified
    335
    200 Employee Benefits
    210 Insurance (Employee)
    340
    220 Social Security
    345
    290 Other
    350
    300 Purchased Professional and Technical Services
    355
    400 Purchased Property Services
    357
    500 Other Purchased Services
    360
    600 Supplies
    640 Books(not textbooks)and Periodicals
    365
    650 Technology Supplies
    370
    680 Miscellaneous Supplies
    375
    700 Property (Equipment & Furnishings)
    380
    800 Other
    385
    2400 School Administration
    100 Salaries
    110 Certified
    445
    120 NonCertified
    450
    200 Employee
    Benefits
    210 Insurance
    (Employee)
    455
    220 Social Security
    460
    290 Other
    465
    300 Purchased Professional and Technical Services
    470
    500 Other Purchased Services
    475
    600 Supplies
    480
    700 Property
    (Equipment & Furnishings)
    485
    800 Other
    490
    8/1/2012 4:30 PM
    Code No. 34
    Page 2
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    VOCATIONAL EDUCATION
    Code
    2010-2011
    2011-2012
    2012-2013
    EXPENDITURES
    34
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    2600 Operations & Maintenance
    100 Salaries
    120 NonCertified
    495
    200 Employee
    Benefits
    210 Insurance
    (Employee)
    500
    220 Social Security
    505
    290 Other
    510
    300 Purchased Professional and Technical Services
    515
    400 Purchased Property
    Services
    411 Water/Sewer
    520
    420 Cleaning
    525
    430 Repairs
    & Maintenance
    530
    440 Rentals
    535
    490 Other
    540
    500 Other Purchased Services
    545
    600 Supplies
    610 General Supplies
    550
    620 Energy
    621 Heating
    555
    622 Electricity
    560
    626 Motor Fuel
    (not schoolbus)
    565
    629 Other
    570
    680 Miscellaneous Supplies
    575
    700 Property
    (Equipment & Furnishings)
    580
    800 Other
    585
    2700 Student Transportation
    Services
    120 NonCertified
    586
    200 Employee
    Benefits
    587
    626 Motor Fuel
    588
    800 Other
    589
    2500,
    2900 Other Supplemental Services
    100 Salaries
    110 Certified
    590
    120 NonCertified
    595
    200 Employee
    Benefits
    210 Insurance
    600
    220 Social Security
    605
    290 Other
    610
    300 Purchased Professional and Technical Services
    615
    400 Purchased Property
    Services
    620
    500 Other Purchased Services
    625
    600 Supplies
    630
    700 Property
    (Equipment & Furnishings)
    635
    800 Other
    640
    5200 TRANSFER TO:
    930 General Fund
    645
    TOTAL EXPENDITURES & TRANSFERS*
    xxxx
    554,228
    471,046
    580,000
    * Enter on Code 34, Line 175.
    8/1/2012 4:30 PM
    Code No. 34
    Page 3
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    KPERS SPECIAL RETIREMENT
    Code
    2010-2011
    2011-2012
    2012-2013
    CONTRIBUTION FUND
    51
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    UNENCUMBERED CASH BALANCE JULY 1
    01 XXXXXXXXXX
    XXXXXXXXXX
    XXXXXXXXXX
    Cancel of Prior Year Encumbrances
    03 XXXXXXXXXX
    XXXXXXXXXX
    REVENUE:
    3000 STATE SOURCES
    3221 KPERS
    05
    1,998,554
    3,418,930
    3,260,867
    RESOURCES AVAILABLE
    70
    1,998,554
    3,418,930
    3,260,867
    EXPENDITURES:
    1000 Instruction
    200 Employee Benefits
    75
    1,283,272
    2,195,295
    2,100,000
    2100 Student Support
    200 Employee Benefits
    80
    161,483
    276,249
    250,000
    2200 Instructional Support
    200 Employee Benefits
    85
    99,727
    170,605
    175,000
    2300 General Administration
    200 Employee Benefits
    90
    28,180
    48,207
    40,000
    2400 School Administration
    200 Employee Benefits
    95
    141,098
    241,376
    250,000
    2500/2900 Other Supplemental Services
    200 Employee Benefits
    100
    37,573
    64,276
    65,000
    2600 Operations & Maintenance
    200 Employee Benefits
    105
    138,100
    236,248
    220,000
    2700 Student Transportation Services
    200 Employee Benefits
    110
    63,954
    109,406
    95,000
    3000 Food Service
    200 Employee Benefits
    115
    45,167
    77,268
    65,867
    TOTAL EXPENDITURES
    175
    1,998,554
    3,418,930
    3,260,867
    UNENCUMBERED CASH BALANCE JUNE 30
    190 XXXXXXXXXX
    XXXXXXXXXX
    XXXXXXXXXX
    Note:
    FY2011 Fourth Quarter state aid was paid July 2011 and treated as FY12 (2011-12) receipt.
    This will reflect lower expenditures for FY11 and increased expenditures for FY12.
    8/1/2012 4:30 PM
    Code No. 51
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    Code
    2010-2011
    2011-2012
    2012-2013
    CONTINGENCY RESERVE
    53
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    UNENCUMBERED CASH BALANCE JULY 1
    01
    3,026,592
    3,037,592
    2,972,592
    Cancel of Prior Year Encumbrances
    03
    5000 OTHER
    5206 Transfer From General
    05
    11,000
    0
    RESOURCES AVAILABLE
    170
    3,037,592
    3,037,592
    TOTAL EXPENDITURES & TRANSFERS
    175
    0
    65,000
    UNENCUMBERED CASH BALANCE JUNE 30
    190
    3,037,592
    2,972,592
    12 mo.
    12 mo.
    12 mo.
    CONTINGENCY RESERVE
    Code
    2010-2011
    2011-2012
    2012-2013
    EXPENDITURES
    53
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    1000 Instruction
    100 Salaries
    110 Certified
    210
    120 NonCertified
    215
    200 Employee
    Benefits
    210 Insurance
    (Employee)
    220
    220 Social Security
    225
    290 Other
    230
    300 Purchased Professional and Tech Services
    235
    400 Purchased Property
    Services
    237
    500 Other Purchased Services
    560 Tuition
    561 Tuition/other State LEA's
    240
    562 Tuition/other LEA's outside the State
    245
    563 Tuition/Private Sources
    250
    590 Other
    255
    600 Supplies
    610 General Supplemental
    (Teaching)
    260
    644 Textbooks
    265
    650 Supplies
    (Technology Related)
    267
    680 Miscellaneous Supplies
    270
    700 Property
    (Equipment & Furnishings)
    275
    800 Other
    280
    2000 Support
    Services
    2100 Student Support
    Services
    100 Salaries
    110 Certified
    285
    120 NonCertified
    290
    200 Employee
    Benefits
    210 Insurance
    (Employee)
    295
    220 Social Security
    300
    290 Other
    305
    300 Purchased Professional and Tech Services
    310
    400 Purchased Property
    Services
    313
    500 Other Purchased Services
    315
    600 Supplies
    320
    700 Property
    (Equipment & Furnishings)
    325
    800 Other
    330
    8/1/2012 4:30 PM
    Code No. 53
    Page 1
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    Code
    2010-2011
    2011-2012
    2012-2013
    CONTINGENCY RESERVE EXPENDITURES
    53
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    2200 Instr Support
    Staff
    100 Salaries
    110 Certified
    335
    120 NonCertified
    340
    200 Employee Benefits
    210 Insurance (Employee)
    345
    220 Social Security
    350
    290 Other
    355
    300 Purchased Professional and Tech Services
    360
    400 Purchased Property
    Services
    363
    500 Other Purchased Services
    365
    600 Supplies
    640 Books (not textbooks)
    and Periodicals
    370
    650 Technology Supplies
    375
    680 Miscellaneous Supplies
    380
    700 Property (Equipment & Furnishings)
    385
    800 Other
    390
    2300 General Administration
    100 Salaries
    110 Certified
    395
    120 NonCertified
    400
    200 Employee Benefits
    210 Insurance (Employee)
    405
    220 Social Security
    410
    290 Other
    415
    300 Purchased Professional and Tech Services
    420
    400 Purchased Property Services
    425
    500 Other Purchased Services
    520 Insurance
    430
    530 Communications (Telephone, postage, etc.) 435
    590 Other
    440
    600 Supplies
    445
    700 Property (Equipment & Furnishings)
    450
    800 Other
    455
    2400 School Administration
    100 Salaries
    110 Certified
    460
    120 NonCertified
    465
    200 Employee Benefits
    210 Insurance (Employee)
    470
    220 Social Security
    475
    290 Other
    480
    300 Purchased Professional and Tech Services
    485
    400 Purchased Property Services
    490
    8/1/2012 4:30 PM
    Code No. 53
    Page 2
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    Code
    2010-2011
    2011-2012
    2012-2013
    CONTINGENCY RESERVE EXPENDITURES
    53
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    500 Other Purchased Services
    530 Communications
    (Telephone, postage, etc.) 495
    590 Other
    500
    600 Supplies
    505
    700 Property
    (Equipment & Furnishings)
    510
    800 Other
    515
    2600 Operations
    & Maintenance
    100 Salaries
    120 NonCertified
    520
    200 Employee
    Benefits
    210 Insurance
    (Employee)
    525
    220 Social Security
    530
    290 Other
    535
    300 Purchased Professional and Tech Services
    540
    400 Purchased Property
    Services
    411 Water/Sewer
    545
    420 Cleaning
    550
    430 Repairs
    & Maintenance
    555
    440 Rentals
    560
    460 Repair
    of Buildings
    565
    490 Other
    570
    500 Other Purchased Services
    520 Insurance
    575
    590 Other
    580
    600 Supplies
    610 General Supplies
    585
    620 Energy
    621 Heating
    590
    622 Electricity
    595
    626 Motor Fuel
    (not schoolbus)
    600
    629 Other
    605
    680 Miscellaneous Supplies
    610
    700 Property
    (Equipment & Furnishings)
    615
    800 Other
    620
    2500,
    2900 Other Supplemental Service
    100 Salaries
    110 Certified
    625
    120 NonCertified
    630
    200 Employee
    Benefits
    210 Insurance
    635
    220 Social Security
    640
    290 Other
    645
    300 Purchased Professional and Tech Services
    650
    400 Purchased Property
    Services
    655
    500 Other Purchased Services
    660
    600 Supplies
    665
    700 Property
    (Equipment & Furnishings)
    670
    800 Other
    675
    8/1/2012 4:30 PM
    Code No. 53
    Page 3
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    Code
    2010-2011
    2011-2012
    2012-2013
    CONTINGENCY RESERVE EXPENDITURES
    53
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    3300 Community
    Services Operations 680
    0
    0
    5200 TRANSFER TO:
    930 General Fund
    725
    932 Adult Education
    730
    0
    0
    934 Adult Suppl Education
    735
    0
    0
    936 Bilingual Education
    740
    0
    0
    937 Virtual Education
    745
    0
    0
    940 Driver Training
    750
    0
    0
    943 Extraordinary School Prog
    757
    0
    0
    944 Food Service
    760
    0
    0
    946 Professional Development
    765
    0
    0
    948 Parent Education Program
    770
    0
    0
    949 Summer School
    773
    0
    0
    950 Special Education
    775
    0
    0
    954 Vocational Education
    790
    0
    0
    963 Special Liability Expense Fund
    800
    0
    0
    974 Textbook & Student Material Revolving
    805
    0
    0
    976 At Risk (4yr Old)
    810
    0
    0
    978 At Risk (K-12)
    815
    0
    65,000
    TOTAL EXPENDITURES & TRANSFERS*
    xxxx
    0
    65,000
    * Enter on Code 53, Line 175.
    The maximum amount of money which can be carried in the Contingency Reserve Fund is 10% of the legal
    maximum general fund budget.
    8/1/2012 4:30 PM
    Code No. 53
    Page 4
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    TEXTBOOK &
    Code
    2010-2011
    2011-2012
    2012-2013
    STUDENT MATERIAL REVOLVING
    55
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    UNENCUMBERED CASH BALANCE JULY 1
    01
    888,530
    852,449
    531,913
    Cancel of Prior Year Encumbrances
    03
    REVENUE:
    1000 LOCAL SOURCES
    1740 Fees (Rental)
    05
    138,552
    1911 Fines
    10
    30
    1942 Rental Fees & Books
    15
    235,082
    220,954
    1990 Miscellaneous
    20
    131,971
    285,523
    4000 FEDERAL SOURCES
    4590 Other Federal Aid
    22
    5000 OTHER
    5206 Transfer From General
    25
    100,000
    0
    5208 Transfer From Supplemental General
    30
    300,000
    100,000
    5253 Transfer From Contingency Reserve
    35
    0
    0
    RESOURCES AVAILABLE
    40
    1,794,165
    1,458,926
    EXPENDITURES:
    1000 Instruction
    100 Salaries
    110 Certified
    45
    120 NonCertified
    50
    200 Employee Benefits
    210 Insurance (Employees)
    55
    220 Social Security
    60
    290 Other
    65
    300 Purchased Professional and Tech Services
    70
    600 Supplies
    644 Textbooks
    75
    744,898
    730,751
    645 Workbooks
    80
    646 Repairing Textbooks
    85
    649 Other Materials & Supplies
    90
    7,046
    1,100
    650 Supplies (Technology Related)
    93
    595
    2200 Support Services
    680 Miscellaneous Supplies
    681 Special Clothing & Towels
    95
    18,804
    28,079
    682 Musical Instruments
    100
    683 Other Material & Supplies
    105
    170,373
    167,083
    684 Other
    110
    5200 TRANSFER TO:
    930 General Fund
    125
    TOTAL EXPENDITURES
    175
    941,716
    927,013
    UNENCUMBERED CASH BALANCE JUNE 30
    190
    852,449
    531,913
    8/1/2012 4:30 PM
    Code No. 55
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    Code
    2010-2011
    2011-2012
    2012-2013
    ACTIVITY FUND
    56
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    UNENCUMBERED CASH BALANCE JULY 1
    01
    0
    130,349
    155,840
    Cancel of Prior Yr Enc
    03
    REVENUE:
    1000 LOCAL SOURCES
    1710 Admissions/Gate Receipts
    50
    110179
    96,818
    1790 Donations/Fundraisers/Other
    55
    284,807
    54,318
    1900 Other Revenue From Local Source
    1980 Reimbursements
    60
    2,290
    57,581
    RESOURCES AVAILABLE
    170
    397,276
    339,066
    TOTAL EXPENDITURES & TRANSFERS
    175
    266,927
    183,226
    UNENCUMBERED CASH BALANCE JUNE 30
    190
    130,349
    155,840 xxxxxxxxxxx
    12 mo.
    12 mo.
    12 mo.
    Code
    2010-2011
    2011-2012
    2012-2013
    ACTIVITY FUND EXPENDITURES
    56
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    1000 Instruction
    100 Salaries
    110 Certified
    210
    200
    120 NonCertified
    215
    736
    330
    200 Employee Benefits
    210 Insurance (Employee)
    220
    220 Social Security
    225
    290 Other
    230
    300 Purchased Professional and Tech Services
    232
    21,344
    50,324
    600 Supplies
    235
    53,413
    102,843
    700 Property (Equipment & Furnishings)
    240
    190,276
    28,537
    800 Other
    245
    1,158
    992
    2700 Student Transportation Serv
    100 Salaries
    120 NonCertified
    250
    200 Employee Benefits
    210 Insurance
    255
    220 Social Security
    260
    290 Other
    265
    600 Supplies
    270
    730 Equipment
    275
    800 Other
    280
    TOTAL EXPENDITURES & TRANSFERS*
    xxxx
    266927
    183,226
    In accordance with 72‐8208a, all monies received from the sale of admissions to activities which the school district 
    sponsors shall be credited to school activity funds in accordance with policies and procedures adopted by the board of 
    education.  Such monies shall not be considered to be monies of the school district for the purposes of K.S.A. 72‐8202d, 
    and amendments thereto.
    The term "activities" means activities, events, and competitions in such fields as athletics, music, forensics, and 
    dramatics, and other interschool or intraschool extracurricular activities in which pupils may participate directly or 
    indirectly.
    This
     
    does
     
    not
     
    include
     
    student
     
    organizations
     
    or
     
    clubs.
    8/1/2012 4:30 PM
    Code No. 56
    Page 1
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2012-2013
    12 mo.
    12 mo.
    12 mo.
    18 mo.
    Code
    2010-2011
    2011-2012
    2012-2013
    Financing
    BOND AND INTEREST (USD) #1
    62
    Actual
    Actual
    Budget
    Required
    Line
    (1)
    (2)
    (3)
    (4)
    UNENCUMBERED CASH BALANCE JULY 1
    01
    2,612,825
    2,778,633
    2,895,128
    2,895,128
    REVENUE:
    1000 LOCAL SOURCES
    1110 Ad Valorem Tax Levied
    2009 $
    05
    33,833
    2010 $
    10
    1,953,850
    40,275
    2011 $
    15
    1,613,924
    29,105
    29,105
    2012 $
    20
    1,379,136
    1140 Delinquent Tax
    25
    68,186
    34,295
    47,837
    71,720
    1510 Interest on Idle Funds(a)
    30
    0
    July - December Estimate
    35
    1900 Other Revenue From Local Source
    40
    0
    July - December Estimate
    45
    2000 COUNTY SOURCES
    2400 Motor Vehicle Tax (Includes 16/20M Tax)
    55
    265,336
    261,297
    304,784
    304,784
    July - December Estimate
    60
    152,392
    2450 Recreational Vehicle Tax
    65
    6,898
    6,898
    July - December Estimate
    66
    3,449
    2800 In Lieu of Taxes IRBs
    70
    0
    0
    July - December Estimate
    72
    0
    3000 STATE SOURCES
    3217 State Aid (prior 7-1-92)
    76
    0
    0
    July - December Estimate*
    77
    3217 State Aid (after 7-1-92)
    78
    2,309,827
    2,589,419
    2,669,039
    2,669,039
    July - December Estimate*
    79
    1,875,000
    5000 OTHER FINANCING SOURCES
    5140 Federal Tax Credit
    80
    0
    0
    July - December Estimate*
    81
    RESOURCES AVAILABLE
    82
    7,243,857
    7,317,843
    7,331,927
    8,007,515
    EXPENDITURES:
    5100 DEBT SERVICE
    832 Interest
    85
    2,740,218
    2,642,715
    2,563,399
    890 Commission & Postage
    90
    6
    100
    831 Principal
    95
    1,725,000
    1,780,000
    1,885,000
    TOTAL EXPENDITURES
    100
    4,465,224
    4,422,715
    4,448,499
    4,448,499
    832 Interest Due July-December
    105
    1,266,242
    890 Commission & Postage July-Dec
    110
    100
    831 Principal Due July-December
    115
    1,945,000
    990 Cash Basis Reserve
    120
    1,850,000
    TOTAL OPERATING EXPENDITURE (18 MO)
    185 xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx
    9,509,841
    UNENCUMBERED CASH BALANCE JUNE 30
    190
    2,778,633
    2,895,128
    2,883,428 xxxxxxxxxxxxx
    195 TAX REQUIRED (Line 185 minus Line 82)
    1,502,326
    200 Delinquent Tax
    30,047
    205
    Amount of 2012 Tax to be Levied
    1,532,373
    (a) Interest on Bond Proceeds only.
    * July - December estimate must be entered manually.
    8/1/2012 4:30 PM
    Code No. 62
    USD#
    261
    FTE
    Total Salary Average Salary
    FTE
    Total Salary Average Salary
    FTE
    Total Salary Average Salary
    Administrators (Certified/Non-Certified)
    37.0
    2,950,961
    79,756
    35.1
    2,998,176
    85,418
    35.0
    3,000,000
    85,714
    Teachers (Full Time)
    331.1
    18,423,540
    55,643
    335.0
    18,504,393
    55,237
    335.0
    18,600,000
    55,522
    Other Certified (Licensed) Personnel
    46.6
    2,761,253
    59,254
    42.9
    2,642,618
    61,599
    46.6
    26,500,000
    568,670
    Classified Personnel
    295.1
    8,701,352
    29,486
    300.2
    9,043,389
    30,125
    300.0
    9,050,000
    30,167
    Substitutes/Temporary Help
    XXXXX
    540,370 XXXXXXXXX
    XXXXX
    648,196 XXXXXXXXX
    XXXXX
    650,000 XXXXXXXXX
    DEFINITIONS
    Administrators: *Certified (Licensed) - Superintendent; Assistant Superintendent; Administrative Assistants;
    Principals; Assistant Principals; Directors/Supervisors Special Education; Directors/Supervisors of
    Health; Directors/Supervisors of VocEd; Instructional Coordinators/Supervisors; All Other
    Directors/Supervisors.
    ** Non-Certified - Assistant Superintendents; Business Managers; Business Services
    (Directors/Coordinators/Supervisors); Food Service (Directors/Coordinators/Supervisors);
    Transportation (Directors/Coordinators/Supervisors); Custodial Maintenance
    (Directors/Coordinators/Supervisors); Other (Directors/Coordinators/Supervisors).
    Teachers (Full Time Only): *Practical Arts/Vocational Teachers; Special Education Teachers; Prekindergarten Teachers;
    Kindergarten Teachers; Reading Specialists/Teachers; All Other Teachers.
    Other Certified (Licensed) Personnel: Part-Time Teachers; Library Media Specialists; School Counselors; Clinical or School
    Psychologists; Speech Pathologists; Audiologists; Nurses (RN); Social Workers.
    Classified Personnel: **Attendance Services Staff; Library Media Aides; Security Officers; Regular Education Teacher
    Aides; Secretarial/Clerical; Special Education Paraprofessionals; Nurses (LPN); Food Service
    Workers; Custodians, Bus Drivers.
    Substitutes/Temporary: **Substitute Teachers, Coaching Assistants and other short term temporary help.
    Total Salary: Report total salary including employee reduction plans***, supplemental and extra pay for
    summer school, and board paid fringe benefits (employer paid)****.
    *FTE for Certified Administrators, Teachers and Other Certified (Licensed) Personnel is defined by the local school board.
    Generally
    FTE for teachers with a
    9-10 month contract should be reported as 1.0; FTE for Principals with a 10-12 month contract should be reported as 1.0; FTE for Superintendents with a
    12 month contract should be reported as 1.0.
    **FTE of 1.0 for Non-Certified Administrators, Classified Personnel and Substitutes/Temporary should be based upon 2,080 hours.
    ***Employee reduction plans include benefits received by employees under a Section 125 Salary Reduction Agreement. Does not include social security,
    workers' compensation, and unemployment insurance.
    ****Board paid fringe benefits (employer paid) include group life, group health, disability income, accidental death and dismemberment, and hospital
    surgical, and/or medical expense insurance. Does not include social security, workers' compensation, and unemployment insurance.
    AVERAGE SALARY
    2010-11 Actual
    2011-12 Actual
    2012-13 Contracted
    8/1/2012 4:49 PM
    Salaries
    Form 0-135-110
    PAGE 1
    5/2012
    District Name 261 - Haysville
    No.
    261
    Kansas State Department of Education
    County
    COMBINED
    2012-2013
    TAX IN PROCESS OF COLLECTION AND INFORMATION NEEDED
    FROM THE COUNTY TREASURER TO PREPARE UNIFIED SCHOOL DISTRICT BUDGET FORMS
    FORM 110
    Supplemental
    Capital
    Bond and
    General
    General
    Outlay
    Interest
    Recreation
    Fund
    Fund
    Fund
    Fund #1
    Fund
    1. County Treasurer Balance 6/30/2012 *
    $0
    $0
    $0
    $0
    $0
    2. 2011 Actual Taxes Levied*
    $2,295,758
    $3,490,629
    $534,401
    $1,738,655
    $0
    3. Less: percent of delinquent taxes (3a)
    5.500
    $126,267
    $191,985
    $29,392
    $95,626
    $0
    4. Less: Jan. 20, 2012 Taxes received**
    $1,243,176
    $1,881,117
    $288,327
    $937,008
    $0
    5. Less: Mar. 20, 2012 Taxes received**
    $0
    $0
    $0
    $0
    $0
    6. Less: June 5, 2012 Taxes received**
    $900,629
    $1,358,984
    $208,209
    $676,916
    $0
    7. Less: County Taxes received**
    $0
    $0
    $0
    $0
    $0
    8. Less: County Taxes received**
    $0
    $0
    $0
    $0
    $0
    9. Less: Taxes refunded/abated
    $0
    $0
    $0
    $0
    $0
    10. Total Deductions (add Lines 3+4+5+6+7+8+9)
    $2,270,072
    $3,432,086
    $525,928
    $1,709,550
    $0
    11. 2011 taxes receivable (taxes in process
    of collection 6/30/2012)(Line 2 less Line 10)
    $25,686
    $58,543
    $8,473
    $29,105
    $0
    12. Estimated Revenue from Delinquent
    Taxes during the next 18 months
    (7-1-2012 to 12-31-2013) (Line 3 x 75%)
    $94,700
    $143,989
    $22,044
    $71,720
    $0
    Tax Collection Ratio (Jan, Mar, June)
    93.381 %
    92.823 %
    92.914
    %
    92.826 %
    0.000 %
    TABLE I
    1. Estimated percent of distribution of 2012 tax dollars:
    =
    Jan. 20, 2013
    52.000
    Sept. 20, 2013
    9.000
    Mar. 20, 2013
    2.000
    Oct. 31, 2013
    1.000
    June 5, 2013
    36.000
    2. Estimated percent of distribution (Jan., Mar., June)
    =
    90.000
    3. 2012 General Fund Assessed Valuation
    =
    $115,091,855
    TOTAL
    100.000
    4. 2012-2013 Tax Levied (20 mills x 2012 General Fund Assessed Valuation***)
    =
    $2,301,837
    (Must total 100%)
    5. 2012-2013 Est. Tax Levy to be received 1-1-2013 to 6-30-2013 (Line 2 x Line 4)
    =
    $2,071,653
    *Amounts are available from the County Treasurer.
    **These Jan.-June, 2012 amounts are available from the County Treasurer. (Should
    correspond to school records and does not include MVPT.) ***Exclude any assessed valuation due to the neighborhood revitalization act.
    8/1/2012 4:33 PM
    Form 110
    Page 1
    Form 0-135-110
    PAGE 2
    5/2012
    District Name 261 - Haysville
    No.
    261
    County
    COMBINED
    2012-2013
    TAX IN PROCESS OF COLLECTION AND INFORMATION NEEDED
    FROM THE COUNTY TREASURER TO PREPARE UNIFIED SCHOOL DISTRICT BUDGET FORMS
    FORM 110
    Adult
    Special School Bond &
    Education
    Liability
    Retirement
    Interest #2
    1. County
    Treasurer Balance 6/30/2012 *
    $0
    $0
    $0
    $0
    2. 2011 Actual Taxes Levied*
    $0
    $0
    $0
    $0
    3. Less: percent of delinquent taxes
    5.500
    $0
    $0
    $0
    $0
    4. Less: Jan. 20, 2012 Taxes received**
    $0
    $0
    $0
    $0
    5. Less: Mar. 20, 2012 Taxes received**
    $0
    $0
    $0
    $0
    6. Less: June 5, 2012 Taxes received**
    $0
    $0
    $0
    $0
    7. Less: County Taxes received**
    $0
    $0
    $0
    $0
    8. Less: County
    Taxes received**
    $0
    $0
    $0
    $0
    9. Less: Taxes refunded/abated
    $0
    $0
    $0
    $0
    10. Total Deductions
    (Add lines 3+4+5+6+7+8+9)
    $0
    $0
    $0
    $0
    11. 2011 taxes receivable (taxes in process
    of collection 6/30/2012)(Line 2 less Line 10)
    $0
    $0
    $0
    $0
    12. Estimated Revenue from Delinquent
    Taxes during the next 18 months
    (7-1-2012 to 12-31-2013) (Line 3 x 75%)
    $0
    $0
    $0
    $0
    Tax Collection Ratio (Jan, Mar, June)
    0.000 %
    0.000 %
    0.000%
    0.000 %
    Estimated Motor
    Estimated Recreational Vehicle
    Estimated In Lieu of Taxes
    Vehicle Property Tax*
    Property Tax* 7/1/2012 to 6/30/2013
    on Industrial Revenue Bonds*
    7/1/2012 to 6/30/2013
    7/1/2012 to 6/30/2013
    (13)
    $858,918
    (14)
    $19,630
    (15)
    $0
    Estimated 16/20M Tax*
    (17)
    2010 DELINQUENT TAX PERCENTAGE
    7/1/2012 to 6/30/2013
    Percent Uncollected*
    =
    3.5300 %
    (16)
    $8,389
    *Amounts are available from the County Treasurer.
    **These Jan.-June, 2012 amounts are available from the County Treasurer. (Does not
    include MVPT. Should correspond to school records.)
    8/1/2012 4:33 PM
    Form 110
    Page 2
    Form 0-135-110
    PAGE 3
    5/2012
    District Name 261 - Haysville
    No.
    261
    County
    COMBINED
    2012-2013
    TAX IN PROCESS OF COLLECTION AND INFORMATION NEEDED
    FROM THE COUNTY TREASURER TO PREPARE UNIFIED SCHOOL DISTRICT BUDGET FORMS
    FORM 110
    No Fund
    Special
    Temporary
    Historical
    Public
    Warrant
    Assessment
    Note
    Museum
    Library
    1. County Treasurer Balance 6/30/2012 *
    $0
    $0
    $0
    $0
    $0
    2. 2011 Actual Taxes Levied*
    $0
    $0
    $0
    $0
    $0
    3. Less: percent of delinquent taxes
    5.500
    $0
    $0
    $0
    $0
    $0
    4. Less: Jan. 20, 2012 Taxes received**
    $0
    $0
    $0
    $0
    $0
    5. Less: Mar. 20, 2012 Taxes received**
    $0
    $0
    $0
    $0
    $0
    6. Less: June 5, 2012 Taxes received**
    $0
    $0
    $0
    $0
    $0
    7. Less: County Taxes received**
    $0
    $0
    $0
    $0
    $0
    8. Less: County Taxes received**
    $0
    $0
    $0
    $0
    $0
    9. Less: Taxes refunded/abated
    $0
    $0
    $0
    $0
    $0
    10. Total Deductions (Add lines 3+4+5+6+7+8+9)
    $0
    $0
    $0
    $0
    $0
    11. 2011 taxes receivable (taxes in process
    of collection 6/30/2012)(Line 2 less Line 10)
    $0
    $0
    $0
    $0
    $0
    12. Estimated Revenue from Delinquent
    Taxes during the next 18 months
    (7-1-2012 to 12-31-2013) (Line 3 x 75%)
    $0
    $0
    $0
    $0
    $0
    Tax Collection Ratio (Jan, Mar, June)
    0.000 %
    0.000 %
    0.000%
    0.000 %
    0.000 %
    *Amounts are available from the County Treasurer.
    **These Jan.-June, 2012 amounts are available from the County Treasurer. (Does not
    include MVPT. Should correspond to school records.)
    8/1/2012 4:33 PM
    Form 110
    Page 3
    Form 0-135-110
    PAGE 4
    5/2012
    District Name 261 - Haysville
    No.
    261
    County
    COMBINED
    2012-2013
    TAX IN PROCESS OF COLLECTION AND INFORMATION NEEDED
    FROM THE COUNTY TREASURER TO PREPARE UNIFIED SCHOOL DISTRICT BUDGET FORMS
    FORM 110
    Rec. Comm
    Extraordinary
    Public Library
    Declining
    Emp Benef
    Growth
    Board
    Cost of
    Enrollment
    & Spec Liab
    Facilities
    Emp Benefits
    Living
    1. County Treasurer Balance 6/30/2012 *
    $0
    $0
    $0
    $0
    $0
    2. 2011 Actual Taxes Levied*
    $0
    $0
    $0
    $0
    $0
    3. Less: percent of delinquent taxes
    5.500
    $0
    $0
    $0
    $0
    $0
    4. Less: Jan. 20, 2012 Taxes received**
    $0
    $0
    $0
    $0
    $0
    5. Less: Mar. 20, 2012 Taxes received**
    $0
    $0
    $0
    $0
    $0
    6. Less: June 5, 2012 Taxes received**
    $0
    $0
    $0
    $0
    $0
    7. Less: County Taxes received**
    $0
    $0
    $0
    $0
    $0
    8. Less: County Taxes received**
    $0
    $0
    $0
    $0
    $0
    9. Less: Taxes refunded/abated
    $0
    $0
    $0
    $0
    $0
    10. Total Deductions (Add lines 3+4+5+6+7+8+9)
    $0
    $0
    $0
    $0
    $0
    11. 2011 taxes receivable (taxes in process
    of collection 6/30/2012)(Line 2 less Line 10)
    $0
    $0
    $0
    $0
    $0
    12. Estimated Revenue from Delinquent
    Taxes during the next 18 months
    (7-1-2012 to 12-31-2013) (Line 3 x 75%)
    $0
    $0
    $0
    $0
    $0
    Tax Collection Ratio (Jan, Mar, June)
    0.000 %
    0.000 %
    0.000%
    0.000 %
    0.000 %
    *Amounts are available from the County Treasurer.
    **These Jan.-June, 2012 amounts are available from the County Treasurer. (Does not
    include MVPT. Should correspond to school records.)
    8/1/2012 4:33 PM
    Form 110
    Page 4
    Form 0-135-118
    5/2012
    KANSAS STATE BOARD OF EDUCATION
    USD#
    261
    FORM 118
    2012-2013 ESTIMATED SPECIAL EDUCATION REVENUE
    GENERAL AID—SPECIAL EDUCATION FUND
    (This form should be included with the budget document and filed with the State Board of Education)
    1. Estimated number of Special Education Teachers (FTE*)
    85.0
    2. Estimated (FTE*)Special Education Paraprofessionals
    135.0 times .4 =
    54.0
    3. Total number of Special Education Teachers (Line 1 + Line 2)
    139.0
    4. Estimated State Aid due from 7-1-2012 to 6-30-2013 (Line 3 x $28,500)
    $3,961,500
    *Full-time equivalency
    TRANSPORTATION AID — SPECIAL EDUCATION
    Reimbursed Transportation Costs for Special Education.
    5. Salaries of Bus Drivers and Transportation Aides (includes social security
    $500,000
    and fringe benefits)
    6. Contractual Services (includes mileage paid to parents)
    $10,000
    7. Insurance
    $10,000
    8. Maintenance in Lieu of Transportation (limited to $750 per child)
    9. Other Expense (gasoline, oil, vehicle maintenance, etc.)
    $75,000
    10. Capital Outlay Fund—Equipment (exclude bus purchases)
    11. Depreciation (Includes only those vehicles which are not depreciated in the regular
    transportation formula. See depreciation schedule for prior year.)
    $70,000
    12. Teacher travel (in-district)
    $12,000
    13. Total of Lines 5 through 12
    $677,000
    14. Less: Transportation reimbursement (include cash sale of buses, EXCLUDE State Aid)
    $0
    15. Net Transportation Cost (Line 13 minus Line 14)
    $677,000
    16. Total Estimated Transportation Aid (7-1-2012 to 6-30-2013) (Line 15 x 80%)
    $541,600
    17. Estimated Catastrophic State Aid (7-1-2012 to 6-30-2013)
    $50,000
    18. Estimated Medicaid Replacement State Aid
    $100,000
    19. Estimated Special Education State Aid on behalf of Cooperative/Interlocal (Form 120)
    (7-1-2012 to 6-30-2013)
    $0
    20. Total Estimated Special Education Aid (7-1-2012 to 6-30-2013) (Line 4+16+17+18+19)
    $4,653,100
    8/1/2012 4:33 PM
    Form 118
    Kansas State Department of Education
    USD# 261
    School Finance Section
    Form 0-135-148
    5/2012
    Form 148
    2012-2013 Estimated
    General Fund State Aid
    Important: Include this form with the budget document to be filed with the
    State Department of Education.
    1. 2012-2013 General Fund Budget (Form 150, Line 21)
    $30,618,029
    2. Estimated Local Effort
    a. 2012-2013 Tax Levy 1-1-2013 to 6-30-2013 (Form 110,Table I, Line 5)
    $2,071,653
    b. 2012-2013 Tax in Process (Form 110, Line 11) (General Fund only)
    $25,686
    c. 2012-2013 Delinquent Tax (Form 110, Line 12, General Fund) x .667
    $63,165
    d. 2012-2013 Mineral Production Tax (General Fund)
    $0
    e. 2012-2013 In Lieu of Tax Payments on IRB's (General Fund)
    $0
    f. 2012-2013 Federal Impact Aid PL 382 (formerly PL 874)*
    $0
    g. 2012-2013 Pupil Tuition (General Fund only)
    $0
    h. 6-30-2012 Unencumbered Cash Balance (General Fund)
    $0
    i. 2012-2013 Special Education State Aid
    $4,653,100
    j. Transfers From Authorized Funds (Code 06 Line 165)**
    $0
    3. TOTAL (2a + 2b + 2c + 2d + 2e + 2f + 2g + 2h + 2i + 2j)
    $6,813,604
    4. 2012-2013 Estimated General State Aid (Line 1 - Line 3; if negative, insert 0)
    $23,804,425
    *ONLY deduct 70% of the estimated 2012-2013 P.L. 382 receipts . The 30% portion
    not deducted may be treated as miscellaneous revenue and placed in a fund designated under
    K.S.A. 72-6427 (categorical aid funds, capital outlay, or program weighted funds.)
    **2012 Senate Bill 11 authorizes for 2012-13 school year, any school district to expend the unencumbered cash
    balance from approved funds to pay for general operating expenses out of the general fund as approved by
    the local board: 1. At Risk (K-12), Bilingual, Contingency Reserve, Driver Training, Parent Education Program,
    At Risk (Pre-K), Professional Development, Summer School, Virtual School, and Vocational Education;
    2. Textbook and Student Materials; and 3. Special Education.
    8/1/2012 4:33 PM
    Form 148
    USD# 261
    1)
    What is the minimum cash balance you would need to ensure cash flow for the following funds,
    and the estimated cash balance on July 1, 2012?
    Col. 1
    Col. 2
    Col. 3
    Col. 4
    Est. Balance
    on 7/1/12
    Minimum Balance
    Difference
    (Col. 1-2)
    Transfer to General
    At-risk Education (K-12)
    1,370,646
    1,370,646
    0
    0
    Bilingual Education
    179,517
    179,517
    0
    0
    Contingency Reserve
    2,972,592
    2,972,592
    0
    0
    Driver Training
    380,783
    380,783
    0
    0
    Parent Education Program
    76,165
    76,165
    0
    0
    At-risk Education (Pre-School)
    396,632
    396,632
    0
    0
    Professional Development
    322,311
    322,311
    0
    0
    Summer Program
    0
    0
    0
    0
    Virtual School
    0
    0
    0
    0
    Vocational Education
    645,213
    645,213
    0
    0
    *Textbook and Student
    Materials Revolving
    531,913
    531,913
    0
    0
    *Special Education
    3,057,726
    3,057,726
    0
    0
    TOTAL
    $9,933,498
    $9,933,498
    $0
    $0
    2)
    What is the maximum amount that can be used of the cash balance to help increase
    the general fund? [$250 x adj. (weighted) FTE enrollment, excluding special education]
    $1,691,300
    3)
    The amount to be transferred to the general fund for the 2012-13 school year
    is either the answer in question 1 column 4 or question 2 (whichever is lower).
    This amount will be transferred to Line 20 of Form 150.
    $0
    *You cannot transfer more than one-third of the cash balance for the special education fund or the
    textbook and student materials revolving fund.
    Note:
    If you have questions on the budget, please contact the School Finance office at 785-296-3871.
    Fund
    TRANSFER CASH BALANCES TO GENERAL FUND
    (2012-13 only)
    8/1/2012 4:33 PM
    Form 149
    Page 1
    Form 0-135-150
    USD#
    261
    5/2012
    USD Form 150
    2012-2013
    ESTIMATED LEGAL MAXIMUM GENERAL FUND BUDGET
    General Fund Budget – Lines 1 through 21
    1. Estimated 9-20-2012 FTE enrollment (from Table I or Table IV) (Exclude 4 yr old at-risk FTE.)
    =
    4,910.0
    2. Estimated 9-20-2012 4yr old at risk FTE enrollment (e) (Must be approved.)(At-risk students count as .5 FTE)
    75.0 +
    0.0
    (Table IV, Line 4)
    =
    75.0
    3. Total Estimated 9-20-2012 FTE Enrollment (Line 1 + Line 2)
    =
    4,985.0
    4. Estimated low enrollment and high enrollment for districts. 9-20-2012 FTE enrollment
    (from line 3)
    4,985.0
    x
    0.035040
    factor (from Table II or pages 5, 6)
    =
    174.7
    5. Estimated weighted bilingual education enrollment. 9-20-2012 bilingual
    =
    23.0
    FTE (a)
    58.3333 +
    0.0000
    (Table IV, Line 5) x 0.395
    6. Estimated weighted vocational education enrollment. 9-20-2012 vocational education
    FTE(b)
    125.0000 +
    0.0000
    (Table IV, Line 6) x 0.5
    =
    62.5
    7. Estimated weighted at-risk student enrollment(c). Number of eligible students that qualify for free lunches
    as of 9-20-2012
    2,269 +
    0
    (Table IV, Line 7) x 0.456
    =
    1,034.7
    8. Estimated High At-Risk Weighting.
    District's calculated free lunch percentage for current year:
    (Comes from Table VI, Line 1)
    45.52%
    District's calculated students per square mile:
    Line 3 / square miles in district = 4985 / 36 =
    138.5
    a. Number of students eligible for free lunch (at least 50%)
    (2269+0) x
    0.105 =
    0.0
    b. Number of students eligible for free lunches at 35.1% and 212.1 students per square mile.
    (2269+0) x
    0.105 =
    0.0
    c. Number of students eligible for free lunches (35-49.99%)
    (2269+0) x (0.4552-0.3500) x 0.7
    =
    167.1
    9. Est. Non-Proficient student weighting. Number of non-proficient students. (g) (
    241
    x
    0.0465 )
    =
    11.2
    10. Estimated weighted FTE for new facilities. 9-20-2012 enrollment of students attending a
    new facility (d)
    0.0 +
    0.0
    (Table IV, Line 9) x 0.25
    =
    0.0
    11. Estimated weighted FTE for transportation. (Table III, Line 5)
    =
    307.0
    12. Estimated weighted FTE virtual enrollment. (Table V, Line 4)
    =
    0.0
    13. Estimated ancillary facilities weighting. Amt approved by Court of Tax Appeals
    0÷
    $3,838
    =
    0.0
    14. Estimated Special Education weighting. Amount of Sp. Ed. Funding (f)
    4,653,100 ÷
    $3,838
    =
    1,212.4
    15. Estimated Declining Enrollment weighting. Amt apprvd by Court of Tax Appeals
    0÷
    $3,838
    =
    0.0
    16. Estimated FHSU Math & Science Academy FTE enrollment
    =
    0.0
    17. Estimated 2012-2013 operating budget. (Lines 3 through 16)
    7,977.6
    x
    $3,838
    =
    $30,618,029
    18. Estimated Cost of Living weighting
    $0
    ÷ $3,838
    =
    0.0
    (maximum allowed for this district)
    (Amt district will use, up to the maximum)
    19. Estimated 2012-2013 operating budget. (Include Cost of Living and FHSU)
    7,977.6 x
    $3,838
    =
    $30,618,029
    20. Amount to transfer to General Fund (Form 149, Line 3).
    =
    $0
    21. Total General Fund Budget Authority (Form 150 Line 19 + Line 20)
    =
    $30,618,029
    Local Option Budget -- See Form 155
    22. Estimated 2012-2013 LOB General Fund budget (excludes FHSU weighting & includes higher of 2008-09 Spec Ed or current year Spec Ed)
    (Lines 3 through 13 + 15 + 18) = 6765.2 x $4,433 = $29990132 +
    4,653,100
    (Spec Ed)
    =
    $34,643,232
    8/1/2012 4:33 PM
    Form 150
    Page 1
    (a) FTE is computed by taking the total clock hours of bilingual students who are enrolled and attending in an
    approved bilingual class on 9-20-2012 and dividing by 6 (cannot exceed 6 hours for an individual student). Total
    clock hours
    350.0 ÷ 6 =
    58.3333 (Record on Line 5)
    (b) FTE is computed by taking the total clock hours of vocational education students who are enrolled and attending
    in an approved vocational class on 9-20-2012 and dividing by 6 (cannot exceed 6 hours for an individual student). Total
    clock hours
    750.0 ÷ 6 =
    125.0000 (Record on Line 6)
    (c) USD must have an approved at-risk pupil assistance plan for the school district.
    (d) In order to access new facilities weighting, a USD must have adopted at least a 25% LOB.
    (e) Four year old at risk students are counted as .5 FTE. USD must be approved by the Kansas State Department
    of Education.
    (f) Comes from form 118 (line 20).
    (g) 2011-2012 Non Proficient students (excluding free students).
    (NOTE: If September 20 falls on a weekend, the following Monday will be the official count date.)
    USD#
    261
    1. September 20, 2011, FTE and February 20, 2012 FTE enrollment (Excludes 4 yr old at risk students.)
    =
    4,886.6
    2. September 20, 2012, FTE enrollment (Excludes 4 yr old at risk students.)
    =
    4,910.0
    3. 3 YR AVG FTE: (
    4,873.6
    +
    4,886.6
    +
    (9/20/2010 FTE)*
    (line 1)
    4,910.0
    )/3=
    4,890.1
    =
    4,890.1
    (line 2)
    (goes to line 3)
    * Excludes 4 yr old at risk students, but includes 2/20/2011 military students.
    4. FTE enrollment for budget purposes (higher of line 1, 2, or 3)(Goes to page 1, line 1 if no military provision; see Table IV.)
    =
    4,910.0
    TABLE II
    Low and High Enrollment Weighting
    Enrollment of District
    Factor
    0 - 99.9
    1.014331
    100 - 299.9
    {[7337 - 9.655 (E - 100)]÷3642.4} -1
    300 - 1,621.9
    {[5406 - 1.237500 (E - 300)]÷3642.4} -1
    1622 and over
    0.03504
    'E' is 9-20-2012 Adjusted FTE Enrollment (from Page 1, line 3)
    EXAMPLE: (FTE of 954.0)
    FOR COMPUTED FACTORS
    SEE 2012-2013 LOW ENROLLMENT
    {[5406 - 1.237500 (954.0 - 300)]÷3642.4}-1
    AND HIGH ENROLLMENT FACTOR
    {[5406 - 1.237500 (654.0)]÷3642.4}-1
    TABLE (PAGES 5 AND 6)
    {[5406 - 809.325]÷3642.4}-1
    {4597.675÷3642.4} -1
    1.261991-1
    0.261991
    TABLE III
    Transportation Weighting
    1. Area of district in square miles 9-20-2012.
    =
    36.0
    2. All public pupils transported or for whom transportation is being made available 9-20-2012
    who reside in the district 2.5 miles or more (Estimated)
    2,100.0 +
    0.0 (Table IV) =
    2,100.0
    (Line 8)
    3. Index of density = Line 2
    2,100.0 divided by Line 1
    36.0
    =
    58.33
    4. Using index of density (Line 3), determine transportation weighting factor.
    =
    0.1462
    5. Estimated weighted FTE for transportation. 9-20-2012 number of resident students over
    2.5 miles (line 2)
    2,100.0
    x
    0.1462 factor (Line 4) (to Line 11, Page 1)
    =
    307.0
    TABLE I
    Declining Enrollment Calculation
    8/1/2012 4:33 PM
    Form 150
    Page 2
    USD#
    261
    House Bill 2059 - Military Provision
    1. Estimated Adjusted 9-20-2012 FTE (Table 1, Line 4, Form 150)
    =
    4,910.0
    2. Estimated 2-20-2013 FTE (excludes 4 yr old at risk students) of new students of military
    families, not enrolled on 9-20-2012 (Must be at least 25 FTE or 1% of Line 1. If it doesn't
    0.0
    =
    0.0
    meet criteria then calculates zero.)
    3. Estimated FTE Enrollment count for 2012-2013 (Line 1 + Line 2) to Line 1, Form 150
    =
    4,910.0
    Number of students in Line 2 with the following weighting factors:
    4. Estimated 2-20-2013 4yr old FTE (add to Line 2, Form 150)
    =
    0.0
    5. Estimated weighted bilingual education enrollment. 2-20-2013 bilingual FTE (a)
    0.0000 x 0.395 =
    0.0
    (add to Line 5, Form 150)
    6. Estimated weighted vocational education enrollment. 2-20-2013 vocational education
    FTE (b)
    0.0000
    x
    0.5 (add to Line 6, Form 150)
    =
    0.0
    7. Estimated weighted at-risk student enrollment ( c). Number of students eligible that qualify for
    free lunches as of 2-20-2013
    0 x 0.456 (add to Line 7, Form 150)
    =
    0.0
    8. Estimated 2-20-2013 FTE of new students of military families, not enrolled on 9-20-2012 transported or for whom
    =
    0.0
    transportation is being made available 2-20-2013 who reside in the district 2.5 miles or more
    (goes to Table III, Line 2, Form 150)
    9. Estimated weighted 2-20-2013 FTE for New Facilities (d)
    FTE
    0.0 x 0.25
    =
    0.0
    (add to Line 10, Form 150)
    (a) FTE is computed by taking the total clock hours of bilingual students who are enrolled and attending in an
    approved bilingual class on 2-20-2013 and dividing by 6 (cannot exceed 6 hours for an individual student). Total
    clock hours
    0.0 ÷ 6 =
    0.0000 (Record on Line 5)
    (b) FTE is computed by taking the total clock hours of vocational students who are enrolled and attending in an
    approved vocational class on 2-20-2013 and dividing by 6 (cannot exceed 6 hours for an individual student). Total
    clock hours
    0.0 ÷ 6 =
    0.0000 (Record on Line 6)
    (c) USD must have an approved at-risk pupil assistance plan for the school district.
    (d) In order to access new facilities weighting, a USD must have adopted at least a 25% LOB.
    1. Estimated 9/20/2012 FTE Virtual Enrollment
    0.0 X
    1.05
    =
    0.0
    2. Estimated Non-Proficient* Virtual Students (headcount)
    0X
    0.25
    =
    0.0
    3. Estimated Virtual Students Taking AP** Courses
    1st Semester
    0X
    .08 =
    0.0
    2nd Semester
    0X
    .08 =
    0.0
    0.0
    4. Estimated Weighted FTE Virtual Enrollment
    0.0
    * This provision applies to pupils that would qualify for paid or reduced priced lunches, and did not meet proficient
    in Math or Reading State Assessments in the prior year. The virtual school must have a virtual at-risk pupil assistance plan on file with KSDE.
    ** The Advanced Placement (AP) course is not available in the home district of the virtual pupil. The home
    district is either more than 200 square miles or has an enrollment of at least 260 pupils.
    "Virtual School" means any school or educational program that: (1) Is offered for credit; (2) uses distance-learning
    technologies which predominately use internet-based methods to deliver instruction; (3) involves instruction that
    occurs asynchronously with the teacher and pupil in separate locations; (4) requires the pupil to make academic
    progress toward the next grade level and matriculation from kindergarten through high school graduation;
    (5) requires the pupil to demonstrate competence in subject matter for each class or subject in which the pupil
    is enrolled as part of the virtual school; and (6) requires age-appropriate pupils to complete state assessment tests.
    TABLE
    V
    Virtual Enrollment Weighting (K.S.A. 72-3715, 72-3716)
    TABLE IV
    8/1/2012 4:33 PM
    Form 150
    Page 3
    1. Calculated free lunch percentage for the current year (goes to page 1, line 8)
    (Page 1, Line 7 total students eligible for Free Lunches) / (Page 1, Line 3) = 2269 + 0 / 4985 =
    45.52%
    =
    45.52%
    2. District's calculated free lunch percentage for the prior year (info only)
    =
    43.90%
    ADDITIONAL DEFINITION FOR SCHOOL FACILITIES (Must use a minimum LOB listed below to qualify for this provision.)
    a) School Facilities Definition - School facilities weighting is available for school districts whose adopted local option budget (LOB)
    is at least 25% for 2012-13 and have constructed an entirely new facility or an addition to an existing facility.
    The determination of weighting will be based upon the number of full-time equivalent (FTE) students that are enrolled and
    attending in the new facility September 20 (and February 20 for districts qualifying under K.S.A. 72-6448).
    In the case of school districts that have constructed an addition to existing facilities, the number of students that are enrolled
    and attending in the new addition will be counted on a full-time equivalent basis (see example 2.) The additional weighting
    for this provision of the law is applicable for two years only. For a new facility, the FTE is for the entire building
    (see example 1). For additions to an existing facility, the following calculating would be utilized.
    Example #1: (For new buildings.)
    For a totally new constructed building, the FTE equals the total enrollment FTE for that building.
    Headcount
    FTE
    Kindergarten
    77
    38.5
    Grade 1
    87
    87.0
    Grade 2
    81
    81.0
    Grade 3
    75
    75.0
    Weighting for example:
    281.5 X 0.25 = 70.4 X $3838 = $270195
    Example #2: (For new additions)
    Total number of students in each new classroom
    Number of class periods (divide by)
    Full-time equivalent enrollment =
    Example:
    New classroom A =
    105 students for the day
    New classroom B =
    154 students for the day
    New classroom C =
    133 students for the day
    New classroom D =
    121 students for the day
    TOTAL =
    513
    divide by
    7 class periods
    = 73.3FTE
    Weighting for above example: 73.3 X 0.25 = 18.3 X $3838 = $70235
    Qualifying for New Facilities Weighting
    In order to qualify for new facilities weighting, a district must have adopted at least a 25% local option budget.
    TABLE VI
    High At-Risk Weighting Calculation
    8/1/2012 4:33 PM
    Form 150
    Page 4
    Kansas Department of Education
    USD#
    261
    Form 0-135-155
    5/2012
    FORM 155
    2012-2013 LOCAL OPTION BUDGET
    1. Statewide LOB average percentage for 2011-2012 school year
    =
    30.00 %
    2. Authorized Percent of LOB due to Election effective 2007-08 and thereafter
    Expires
    0=
    0.00 %
    3. Authorized percent of LOB due to an ELECTION beginning with the 2012-2013 school year
    to exceed 30%. (1% limit)
    School year it expires
    .........
    %
    4. Max LOB percentage authority with election to exceed 30% (Lines 1+2 OR Lines 1+3) (Max 31%)
    =
    30.00 %
    5. COMPUTED LOB FOR 2012-2013
    (2012-2013 LOB Base General Fund $
    34,643,232 X Line 4) ................................................. $
    10,392,970
    6. ADOPTED LOB FOR 2012-2013 IF LESS THAN Line 5................................................................................. $
    8/1/2012
    4:33 PM
    Form 155
    Page 1
    KSBE-LEA FINANCE
    KANSAS STATE DEPARTMENT OF EDUCATION
    USD # 261
    Form 0-135-162
    Form 162
    5/2012
    ESTIMATED FOOD SERVICE REVENUE
    2012-2013
    This form should be included with the budget document and filed with the State Department of Education.
    TOTAL
    DISTRICT
    TOTAL
    ANNUAL
    FEDERAL
    STATE
    LOCAL
    7-1-2012 to 6-30-2013
    MEALS
    RATE Reimbursement RATE Reimbursement PRICE
    REVENUE
    LUNCHES
    Paid Elem
    1.
    100,000 .4825
    $48,250 .0400
    $4,000
    1.85
    $185,000
    $237,250
    Jr. High
    2.
    100,000 .4825
    $48,250 .0400
    $4,000
    2.05
    $205,000
    $257,250
    Sr. High
    3.
    100,000 .4825
    $48,250 .0400
    $4,000
    2.20
    $220,000
    $272,250
    Free
    4.
    270,000 2.9925
    $807,975 .0400
    $10,800
    $818,775
    Reduced
    5.
    65,000 2.5925
    $168,513 .0400
    $2,600
    0.40
    $26,000
    $197,113
    Adult
    6.
    5,399
    3.20
    $17,277
    $17,277
    TOTAL
    7.
    640,399
    $1,121,238
    $25,400
    $653,277
    $1,799,915
    BREAKFAST
    Paid Elem
    8.
    20,854 .2700
    $5,631
    1.15
    $23,982
    $29,613
    Jr. High
    9.
    4,513 .2700
    $1,219
    1.15
    $5,190
    $6,409
    Sr. High
    10.
    3,226 .2700
    $871
    1.15
    $3,710
    $4,581
    Free
    11.
    110,000 1.5100
    $166,100
    $166,100
    Reduced
    12.
    20,000 1.2100
    $24,200
    0.30
    $6,000
    $30,200
    Adult
    13.
    804
    1.75
    $1,407
    $1,407
    TOTAL 14.
    159,397
    $198,021
    $40,289
    $238,310
    SNACKS
    Paid Elem
    15.
    .0700
    $0
    $0
    $0
    Jr. High
    16.
    .0700
    $0
    $0
    $0
    Sr. High
    17.
    .0700
    $0
    $0
    $0
    Free
    18.
    .7600
    $0
    $0
    Reduced
    19.
    .3800
    $0
    0.15
    $0
    $0
    Adult
    20.
    $0
    $0
    TOTAL 21.
    0
    $0
    $0
    $0
    KINDERGARTEN
    MILK
    Paid
    22.
    .2050
    $0
    $0
    $0
    Free-Avg Dealer Cost 23.
    $0
    $0
    TOTAL
    24.
    0
    $0
    $0
    $0
    OTHER CASH
    Sales/Income
    25.
    xxxxxxxxxxx
    xxxxxxxxxxxxx
    xxxxxxx
    $0
    12 Months
    Total Income
    26.
    xxxxxxxxxxx
    $1,319,259
    $25,400
    $693,566
    $2,038,225
    8/1/2012 4:34 PM
    0-135-194
    Rev 5/2012
    KANSAS STATE DEPARTMENT OF EDUCATION
    USD#
    261
    2012-2013
    FORM 194
    Proration of Estimated Motor Vehicle Property Tax, Recreational Vehicle Property Tax,
    and In Lieu of Taxes on Industrial Revenue Bonds for July 1, 2012 to December 31, 2012
    Do Not Anticipate Revenues from Motor Vehicle Property Tax, Recreational Vehicle Property Tax and In Lieu of Taxes on Ind. Rev. Bonds
    For New Levies Made in 2011-2012 School Year Until March, 2013. For new levies made in 2012-2013
    revenues will not be received until March, 2014
    (1)
    (2)
    (3)
    (4)
    (5)
    (6)
    (7)
    2010 Taxes Levied
    Percent of Total
    Motor Vehicle
    Percent of Total
    Recreational Vehicle
    In Lieu of Taxes in
    (Dollars)(a)
    Taxes Levied (b)
    Property Tax (d)
    Taxes Levied (f)
    Property Tax (d)
    Ind. Rev. Bonds (g)
    16/20M Tax (d)
    1. General (No MVPT or RVPT)
    $0
    0.00%
    XXXXXXXXXXXX
    28.90%
    XXXXXXXXXXXXXXX
    $0
    XXXXXXXXXXXXX
    2. Supplemental Gen. Fund
    $2,937,628
    52.91%
    $304,484
    37.62%
    $6,959
    $0
    $2,974
    3. Adult Education
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    4. Capital Outlay
    $527,656
    9.50%
    $54,670
    6.76%
    $1,249
    $0
    $534
    5. Special Assessment
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    6. Bond and Interest #1
    $2,087,233
    37.59%
    $216,321
    26.73%
    $4,944
    $0
    $2,113
    7. Bond and Interest #2
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    8. Temporary Notes
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    9. Recreation Commission
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    10. Rec Comm Employee Bnfts
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    11. No Fund Warrant
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    13. Special Liability Expense
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    14. School Retirement
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    15. Historical Museum
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    16. Extraordinary Growth Facilities
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    17. Public Library Board
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    18. Public Library Board Emp Benefits
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    19. Declining Enrollment
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    20. Cost of Living
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    21. TOTAL
    $5,552,517
    100.00% (c)
    $575,475 (e)
    100.00% (c)
    $13,152 (e)
    $0 (e)
    $5,621 (e)
    (a) Do not include taxes levied for any funds in which a budget will not be made in 2012-2013.
    (b) Divide each fund's tax levy by total tax dollars levied.
    (c) Should equal 100 percent.
    (d) Take the amount on line 21 times the calculated percentage for each fund from column 2.
    (e) Take the amount on Form 110, Page 2, Lines 13, 14, 15 and 16 and multiply by .67.
    (f) Includes the total 2010 General Fund taxes levied.
    (g) Take the amount on line 21 times the calculated percentage for each fund from column 4.
    8/1/2012 4:34 PM
    Page 1
    0-135-194a
    Rev 5/2012
    USD#
    261
    KANSAS STATE DEPARTMENT OF EDUCATION
    2012-2013
    FORM 194-A
    Proration of Estimated Motor Vehicle Property Tax, Recreational Vehicle Property Tax
    and In Lieu of Taxes on Industrial Revenue Bonds
    for January 1, 2013, to June 30, 2013
    Do Not Anticipate Revenues from Motor Vehicle Property Tax, Recreational Vehicle Property Tax and In Lieu of Taxes on Ind. Rev. Bonds
    For New Levies Made in 2011-2012 School Year Until March, 2013. For new levies made in 2012-2013
    revenues will not be received until March, 2014
    (1)
    (2)
    (3)
    (4)
    (5)
    (6)
    (7)
    2011 Taxes Levied
    Percent of Total
    Motor Vehicle
    Percent of Total
    Recreational Vehicle
    In Lieu of Taxes in
    (Dollars)(a)
    Taxes Levied (b)
    Property Tax (d)
    Taxes Levied (f)
    Property Tax (d)
    Ind. Rev. Bonds (g)
    16/20M Tax (d)
    1. General (No MVPT or RVPT)
    $0
    0.00%
    XXXXXXXXXXXX
    28.49%
    XXXXXXXXXXXXX
    $0
    XXXXXXXXXXXX
    2. Supplemental Gen. Fund
    $3,490,629
    60.56%
    $171,653
    43.31%
    $3,923
    $0
    $1,676
    3. Adult Education
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    4. Capital Outlay
    $534,401
    9.27%
    $26,275
    6.63%
    $601
    $0
    $257
    5. Special Assessment
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    6. Bond and Interest #1
    $1,738,655
    30.17%
    $85,515
    21.57%
    $1,954
    $0
    $835
    7. Bond and Interest #2
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    8. Temporary Notes
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    9. Recreation Commission
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    10. Rec Comm Employee Bnfts
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    11. No Fund Warrant
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    13. Special Liability Expense
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    14. School Retirement
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    15. Historical Museum
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    16. Extraordinary Growth Facilities
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    17. Public Library Board
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    18. Public Library Board Emp Benefits
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    19. Declining Enrollment
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    20. Cost of Living
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    21. TOTAL
    $5,763,685
    100.00% (c)
    $283,443 (e)
    100.00% (c)
    $6,478 (e)
    $0 (e)
    $2,768 (e)
    (a) Do not include taxes levied for any funds in which a budget will not be made in 2012-2013.
    (b) Divide each fund's tax levy by total tax dollars levied.
    (c) Should equal 100 percent.
    (d) Take the amount on line 21 times the calculated percentage for each fund from column 2.
    (e) Take the amount on Form 110, Page 2, lines 13, 14, 15 and 16 and multiply by .33.
    (f) Includes the total 2011 General Fund taxes levied.
    (g) Take the amount on line 21 times the calculated percentage for each fund from column 4.
    8/1/2012 4:34 PM
    Page 2
    Form 0-135-195
    USD#
    261
    Rev. 5/2012
    KANSAS STATE DEPARTMENT OF EDUCATION
    FORM 195
    ESTIMATED STATE AID
    2012-2013
    A. Driver Education Aid (Approved Programs Only)
    1. Estimated aid 7/1/2012 to 6/30/2013 (12 mo.) (No. of driver ed.
    pupils completing program
    250 x $90)
    =
    $22,500
    B. Motorcycle Safety Aid (Approved Programs Only)
    1. Estimated aid 7/1/2012 to 6/30/2013 (12 mo.) (No. of motorcycle
    safety pupils completing program
    0 x $55)
    =
    $0
    C. Estimated KPERS Flow-Through
    1. Actual KPERS payments for 2011-12 (Does not include 2010-11 delayed payment.)
    =
    $2,775,206
    2. Est. increase due to KPERS rate (Line 1 x 10.00%)
    =
    $277,521
    3. Est. KPERS State Aid due to salary increases and added staff
    (Line 1 X % of salary increase and added staff
    7.50 %)
    =
    $208,140
    4. Est. KPERS State Aid for 2012-13 (Line 1 + Line 2 + Line 3)
    =
    $3,260,867
    (This form should be included with the budget document and filed with the State Department of Education.)
    8/1/2012 4:47 PM
    Form 195
    Form 0-135-239
    USD #
    261
    5/2012
    KANSAS STATE DEPARTMENT OF EDUCATION
    FORM 239
    2012-2013
    (This form should be included with the budget document and filed with the State Department of Education)
    1. Adopted local option budget (Cannot exceed Line 6, Form 155)
    =
    $10,392,970
    2. Estimated supplemental general state aid.
    Line 1
    $10,392,970
    x factor
    0.7574 Pro-rated 80%
    =
    $6,297,308
    (see table below)
    3. Less prior year overpayment
    -
    4. Net Estimated Supplemental General State Aid (Line 2 - Line 3)
    =
    $6,297,308
    FORM 241
    USD #
    261
    BOND AND INTEREST FUND #1
    2012-2013
    ESTIMATED BOND AND INTEREST FUND STATE AID PAYMENTS
    (Bonds Issued Prior to July 1, 1992)
    Does not include asbestos bonds and capital outlay bonds. State aid applies only to general
    obligation bonds passed in a referendum
    1. Estimated 2012-2013 bond and interest fund payments
    =
    2. Estimated Federal Tax Credit (Build America Bonds)
    =
    3. Estimated bond and interest state aid. (Line 1 minus Line 2) x factor
    0.4000 (see table below) =
    $0
    4. Less prior year overpayment
    -
    5. Less transfer from LOB
    -
    6. Estimated bond and interest fund state aid payment
    =
    $0
    (July 1,2012 through June 30, 2013) (Line 3 - (Line 4 + Line 5))
    FORM 242
    USD #
    261
    BOND AND INTEREST FUND #1
    2012-2013
    ESTIMATED BOND AND INTEREST FUND STATE AID PAYMENTS
    (Bonds Issued After July 1, 1992)
    Does not include asbestos bonds and capital outlay bonds. State aid applies only to general
    obligation bonds passed in a referendum
    1. Estimated 2012-2013 bond and interest fund payments
    =
    $4,448,399
    2. Estimated Federal Tax Credit (Build America Bonds)
    =
    3. Estimated bond and interest state aid. (Line 1 minus Line 2) x factor
    0.6000 (see table below) =
    $2,669,039
    4. Less prior year overpayment
    -
    5. Less transfer from LOB
    -
    6. Estimated bond and interest fund state aid payment
    =
    $2,669,039
    (July 1, 2012 through June 30, 2013) (Line 3 - (Line 4 + Line 5))
    ESTIMATED SUPPLEMENTAL GENERAL (LOB) STATE AID
    8/1/2012 4:52 PM
    2
    •
    Budget General Information (characteristics of district)
    •
    Supplemental Information for Tables in
    Summary of Expenditures
    •
    KSDE Website Information Available
    •
    Summary of Expenditures (Sumexpen.xls)
    3
    2012-2013 Budget General Information
    USD 261
    Introduction
    The school board, administrators, teachers, and staff worked diligently this past year to persevere
    in the face of severe budget cuts and an anti-education faction in the Kansas Legislature. The
    district worked hard to improve academic achievement for all students. As a learning community
    all members improved their knowledge and skills.
    Board Members
    Member
    Telephone
    E-mail Address
    Glen Crum
    524-0006
    glcrum@usd261.com
    Emily Davis
    554-0435
    edavis@usd261.com
    Greg Fenster
    523-3048
    gfenster@usd261.com
    Forrest Hummel
    524-4665
    fhummel@usd261.com
    Pat Lemmons
    554-1580
    plemmons@usd261.com
    Regina Schutt
    522-5613
    rschutt@usd261.com
    Susan Walston
    522-6619
    swalston@usd261.com
    Key Staff
    Superintendent
    Dr. John Burke
    Assistant Superintendent for Business / Finance
    Mr. Clint Schutte
    Assistant Superintendent for Personnel & Chief Quality Officer
    Dr. Michael Clagg
    Assistant Superintendent for Learning Services
    Ms. Teresa Tosh
    Director of Special Services
    Ms. Becky Cezar
    Director of Technology Services
    Mr. David Herbert
    Director of Instructional Technology
    Ms. Lisa Cundiff
    Director of The Learning Center & Grant Writing
    Ms. Penny Schuckman
    Special Education Coordinator
    Ms. Angie Estell
    Community Relations Coordinator
    Ms. Liz Hames
    Executive Director of Operations
    Mr. Galen Davis
    Director of Transportation
    Mr. B. J. Knudson
    Director of Food Service
    Ms. Gina Lee
    Clerk of the Board / Administrative Assistant
    Ms. Debbie Coleman
    4
    The District’s Accomplishments and Challenges
    Accomplishments
    Strategic Plan Goal 1: Student Learning and Success demonstrated many notable achievements
    this past year. The district started an all day kindergarten program. Teachers in grades PK-2
    received training in Common Core Curricular Standards. The district was able to make Adequate
    Yearly Progress for two consecutive years in reading and math and was taken off corrective
    action. The district began planning for the implementation of a Bring Your Own Device
    (BYOD) program. Many of the head coaches received training in the Coaching Greatness
    Program. Standardized test scores throughout the district have shown improvement.
    Strategic Plan Goal 2: High Quality Workforce exhibited numerous accomplishments this past
    year. The Learning Center conducted numerous workshops for our employees and 283 out of
    district people who paid registration fees. The paraprofessionals in the district received more
    inservice training this year in inclusion and other topics. The district established a Classified
    Employee Leadership Academy to expand our leadership offerings. Several teachers in the
    district received honors.
    Strategic Plan Goal 3: Facilities and Infrastructure presented a large number of successes over
    the past year. The district received QZAB Bonds and employed Johnson Controls to work on a
    wide variety of projects in the areas of building weatherization, electrical upgrades, water
    conservation and mechanical system upgrades. Campus High School A Building was remodeled
    with seven classrooms and two computer labs being created in that space. A District Copy
    Center was established in at The Learning Center. Based upon the results of our Homeland
    Security Audit numerous improvements were made to enhance safety and security.
    Strategic Plan Goal 4: Community Partnership achieved many objectives. Liz Hames was able
    to create and coordinate our publications in a way that resulted in the district winning the Kansas
    Association of School Boards Publications Contest Sweepstakes Award as the best in our
    enrollment category for the second year in a row. The district collaborated with the Haysville
    Chamber of Commerce to allow the National Leadercast to be presented at the Learning Center.
    Several of our employees are members of community organizations. In addition, our schools
    conducted several drives to help people less fortunate than they are. Many community groups
    rented space at The Learning Center.
    Challenges
    The Kansas Economy continued to present the biggest challenges to the school district. The state
    legislature finally stopped to cutting school funding in order to balance its budget. At years end
    the state budget balances exceeded estimates and created a budget surplus. This allowed the
    state legislature to begin to increase school funding and move toward funding our schools
    according to state statute.
    5
    Supplemental Information for the Following Tables
    1. Summary of Total Expenditures by Function (All Funds)
    The Base Budget Per Pupil (BBPP) was decreased from $4,012 in 2009-10 to $3,937 in
    2010-11 to $3,780 for 2011-12 and to $3,838 in 2012-13. This was a slight change in the
    pattern of decreased funding, however other changes in the funding formula will keep the
    total amount of state funding relatively level. Still spending increased in a number of areas
    over the previous year, this was due to an increase in overall costs, not an increase in per
    pupil funding.
    The budgeted expenditures for 2012-13 reflect a modest increase in enrollment. I would
    like to remind you that a budget is just a budget and even though increased expenditures are
    budgeted in a number of areas, those may not occur. It is our practice to budget
    conservatively, but enough so that we do not have to republish to capture increased
    expenditures. The district never plans to spend all that is budgeted except in the funds that
    must be $0 balance at the end of the year.
    2. Summary of General Fund Expenditures by Function
    Note as indicated on the table, this information pertains to "General Fund" fund line
    items. Therefore, the amount spent per pupil is not the same as in the previous graph and the
    % of increase/decrease for 2012-13 vs. 2011-12 may not be the same either. The amount of
    expenditures does not include the mandatory transfer to the Special Education Fund or other
    fund transfers.
    Thus the General Fund expenditures overall were up slightly, 5%, from last year. This is
    due in part to a change in expenditures that were previously spent out of Supplemental
    General Fund as per KSDE directive for use of ARRA stimulus monies. The rest of the
    increase is a result of the district's increase in compensation at the re-opening of negotiations.
    The 2012-1 budget figures are not reflective of what actual costs will be because the FTE
    and weighting factors in the General Fund are all just estimates until submitted following the
    September 20th official count date and the state audit of those figures in March. USD 261 is
    budgeting for a small enrollment increase for the coming year. While enrollment was
    relatively flat last year we hope the limited open enrollment of our schools will bring in a
    slight increase.
    3. Summary of Supplemental General Fund Expenditures by Function
    In comparing the previous two year's actual figures, you will note the significant decrease
    in the total expenditures and expenditures per pupil. This is the result of the ARRA stimulus
    monies that were required to be spent out of the SGF as directed by the KSDE for 2009-10.
    In 2010-11 most of those expenditures were transferred back to GF expenditures and in
    2011-12 the remainder of expenditures were transferred back. Therefore, there is a definite
    skewing of the comparative results for both the GF and SGF when comparing 2011-12 vs.
    2012-13.
    6
    Looking toward 2012-13, the SG Fund remains at its maximum 30% of the GF. Also, the
    BBPP that the SG Fund is based on is the "hold harmless" figure of $4,433 instead of $3,838
    because of the impact it would have had on local taxpayers. Our own SG fund continues to
    be impacted from a local tax standpoint as the State of Kansas is continuing to not fully fund
    the state aid portion of the SG Fund. USD 261 is a 75.74% state aid district, but the State is
    only funding that at a 80% proration which means the local taxpayer must pick up a greater
    share of the funding of the SG Fund (LOB).
    4. Summary of General and Supplemental General Fund Expenditures by Function
    This graph is a combination of graphs in #2 and #3. Therefore the rationale behind this
    graph would be cumulatively the same as it is for #2 and #3 above.
    5. Summary of Special Education Fund by Function
    Special Education costs continue to commonly rise faster than general educations costs
    and the State and Federal governments continue to fund it at less than 100%. The
    expenditures for this area show a slight increase overall, with the greatest coming in
    Instruction. This can be attributed to a slight increase in wages and an ever changing need in
    services. There was, however, a slight decrease from Student and Instructional Support.
    Budgeted costs for the coming year are up slightly. We want to be conservative, but yet
    budget enough to allow for increased needs in special education staffing and services.
    6. Instruction Expenditures (1000)
    Overall, instructional expenditures were up by 6% this past year despite the cuts from the
    State of Kansas. This is a direct result of an increase in compensation increases. Instructional
    expenditures for Virtual Education showed a marked decrease as the program was phased
    out. This will also be reflected in a marked decrease in Virtual Education for Student and
    Instructional Support Expenditures in #7.
    Budgeted increases for the coming year are primarily based on projected enrollment
    increases thus necessitating increased instructional expenditures if funding from the State of
    Kansas allows.
    7. Student and Instructional Support Expenditures (2100 & 2200)
    Expenditures in this category showed a marked slight increase from a year ago. The
    major increases are in Professional Development, At-Risk (4yr old) and Federal Funding. As
    mentioned in item #6 the Virtual Education program phased out. In the area of Federal
    Funding some of the ARRA stimulus funds had already been spent and were not given again
    in 2011-12. Other areas reflect potential negatives, for this year, as we continue to strive to
    be conservative in our spending in anticipation of a couple of more years with State financing
    of K-I2 education difficulties.
    7
    8. General Administration Expenditures (2300)
    You will note this area showed a marked decrease in expenditures. This is a reflection of
    higher end balances allowing us to encumber known costs for the coming fiscal year. We
    encumbered the property insurance premiums in anticipation of further state budget cuts.
    Please note the expenditure per pupil decreased as well. The number of identified At-Risk
    students increased while the total expenditures decreased giving a look of decreased
    expenditures per pupil. The budget for the coming year reflects potential increases that may
    or may not be realized.
    9. School Administration Expenditures (2400)
    School administration expenditures decreased slightly this past year, reflective of the
    overall decline in school finance dollars. There was no reduction in school administrative
    personnel. The current year shows some budgeted increases, it is a budget and no additions to
    school level administrative personnel are taking place at this time.
    10. Operations and Maintenance Expenditures (2600)
    Expenditures for this area were up in comparison to the prior year. This is a direct
    reflection on the conservation efforts by district staff to take measure to keep cost down over
    the previous years. There is a budgeted increase for 2012-13 in this area as future avoidance
    of scheduled maintenance could result in increased costs.
    11. Other Costs (2500 & 2900: Other Supplemental Services) (3000: Non-Instruction Services)
    Overall costs in this area appear to be up slightly compared to the prior year and are
    projected to increase in the 2012-2013 school year. Budgeted costs are up, but just for
    budgeting reasons with the greatest increase in Capital Outlay, although the increased
    amount there is not truly expected to be spent.
    KPERS contributions from the State continue to increase and its contributions to KPERS
    are reflected back to the local districts through expenditure.
    12. Capital Improvements (4000)
    Capital improvement costs were lower than in the 2010-11 school year. The costs in this
    area for 2010-11 were for issues such as roof repair, parking lot repair & expansions,
    carpeting, and equipment upgrades. Capital Improvement costs are projected to be slightly
    more for the 2012-13 school year.
    13. Debt Services (5000)
    Debt Service increased slightly as the district was trying to keep the mill levy increase
    down two years ago. The increase in cash basis reserves is needed to have cash on hand to
    make the annual fall payments for bonded indebtedness. Once we re-establish this cash
    reserve level it should continue to level out unless the capital improvement state aid level
    decreases or the valuation does not rise as quickly as projected in the bond amortization
    schedules. For this coming year, the debt payments are slightly higher than a year ago to
    compensate for the first payments on the QZABs.
    8
    14. Miscellaneous Information – Transfers
    Transfers were slightly down in 2011-12 over the prior year, the district had flat
    enrollment and end with less cash to transfer. If the funding levels continue to decline the
    district may have to rely on the prior transfers and thus projected/budgeted transfers for the
    coming year are off another 9%.
    15. Miscellaneous Information Unencumbered Cash Balance by Fund
    Do to the measures taken by the district and its employees in 2011-12 the unencumbered
    cash balances rose for July 1, 2011. This is in anticipation of further cuts in State funding
    over the next two fiscal years.
    16. Reserve Funds Unencumbered Cash Balance
    USD 261 has no Reserve Funds.
    17. Other Information – FTE
    The district's enrollment remained relatively flat. This past year it rose primarily to the
    limited open enrollment of out-of-district students. Also, the continuation of the ESSDACK
    Learning Cafe affected the enrollment, but funds generated by that were merely passed
    through USD 261 to ESSDACK. However, it was reflected in our enrollment count.
    The district continues to hope to have a steady increased enrollment over the next several
    years as the economy starts to rebound from the recession. The district is projecting a 1%
    increase for 2012-13.
    18. Miscellaneous Information Mill Rates by Fund
    Please note the requested 0.526 mill levy decrease for 2012-13.
    We are increasing Capital Outlay mill levy this year. As we get further out from the
    previous bonds the needs for capital improvements will continue to increase. We will need
    to start the come back up toward the 8 mill maximum over the next few years if we want to
    maintain the facilities and equipment of the district to the level they should be maintained.
    Historically, we have tried to keep the mill levy increase as flat as possible. It has gone up as
    the district started paying on the new bonds and has continued to rise as those bond payments
    have increased.
    The patrons of Haysville USD 216 have been very supportive of our schools and our
    facilities. We hope they continue to have pride in the Haysville schools.
    9
    19. Other Information – Assessed Valuation and Bonded Indebtedness
    The district valuation continues to increase, but in the past three years with the economic
    downturn, the assessed valuation has gone up only slightly compared to five years ago when
    the district's valuation rose by $7,000,000 over the previous year. Note that now all of the
    bonded indebtedness from the last bond issue is being reflected and is starting down as some
    earlier bonds are being paid off. This should continue to decline until district growth calls
    for another bond issue to handle the increased enrollment of the district.
    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.
    10
    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 W riting
    •
    Graduates Passing Adv. Science Courses
    •
    Graduates Passing Adv. Math Courses
    Haysville USD 261 Web Site Information
    http://www.usd261.com
    •
    Parent Information
    o Board of Education Meeting Agendas and Minutes
    o Boundaries
    o Calendars
    o Construction Progress
    o District News, Community Links and Other Information
    o Docushare Folders
    o Greenquest
    o How to Become a Volunteer
    o Lunch Program Application
    o Menus
    o PowerSchool Grade and Attendance Information, MyLunchMoney.com
    o School Information
    o Sports Schedules and Forms
    11
    •
    Teacher Information
    o Aesop
    .
    o Board of Education Meeting Agendas and Minutes
    o Calendars, Webmail, Blackboard, Rubicon Atlas, and other Teacher Resources
    o Docushare Folders
    o Employment Forms and Resources
    o E-Reqs
    o Learning Center Classes
    o MyLearningPlan.com
    o Negotiated Agreement
    o Pay Scale
    o PowerSchool Grade and Student Information
    o Work Orders
    •
    Administration /Staff Information
    o Aesop
    o Board of Education Meeting Agendas and Minutes
    o Calendars, Webmail, Blackboard, Rubicon Atlas, and other Administrative Resources
    o Docushare Folders
    o Employment Forms and Resources
    o E-reqs
    o MyLearningPlan.com
    o PowerSchool Grade and Student Information
    o Work Orders
    •
    Student Information
    o Blackboard
    o Calendars
    o Curriculum Information
    o Enrollment Information
    o Food Menus
    o Help a Friend Line
    o Homework Help
    o Kan-Ed
    o PowerSchool Grade and Attendance Information
    o School Hours
    o School News and Other Information
    USD#
    261
    Summary of Total Expenditures By Function
    (All Funds)
    %
    %
    %
    %
    %
    2010-2011
    of
    2011-2012
    of
    inc/
    2012-2013
    of
    inc/
    Actual
    Tot
    Actual
    Tot
    dec
    Budget
    Tot
    dec
    Instruction
    26,669,389
    51%
    28,335,493
    52%
    6%
    29,346,751
    50%
    4%
    Student & Instructional Support
    7,108,443
    14%
    7,386,572
    14%
    4%
    7,983,756
    14%
    8%
    General Administration
    1,254,239
    2%
    920,205
    2%
    -27%
    1,343,000
    2%
    46%
    School Administration (Building)
    2,710,202
    5%
    2,697,363
    5%
    0%
    2,854,150
    5%
    6%
    Operations & Maintenance
    3,704,848
    7%
    3,919,987
    7%
    6%
    4,665,500
    8%
    19%
    Capital Improvements
    1,071,250
    2%
    429,947
    1%
    -60%
    1,510,000
    3%
    251%
    Debt Services
    4,556,994
    9%
    4,686,770
    9%
    3%
    4,778,499
    8%
    2%
    Other Costs
    4,989,966
    10%
    5,638,061
    10%
    13%
    6,570,667
    11%
    17%
    Total Expenditures
    52,065,331
    100%
    54,014,398
    100%
    4%
    59,052,323
    100%
    9%
    Amount per Pupil
    $10,735
    $10,771
    0%
    $11,775
    9%
    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 - 2600
    Student & Instructional Support - 2100 & 2200
    Other Costs - 2500, 2900 and 3000 and all others not included elsewhere
    General Administration - 2300
    Capital Improvements - 4000
    School 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, Activity Fund and
    Special Education Coop Fund.
    0
    5,000,000
    10,000,000
    15,000,000
    20,000,000
    25,000,000
    30,000,000
    Instruction
    Student &
    Instructional
    Support
    General
    Administration
    School
    Administration
    (Building)
    Operations &
    Maintenance
    Capital
    Improvements
    Debt Services
    Other Costs
    29,346,751
    7,983,756
    1,343,000
    2,854,150
    4,665,500
    1,510,000
    4,778,499
    6,570,667
    Summary of Total Expenditures by Function (All Funds)
    2010-2011
    2011-2012
    2012-2013
    Instruction
    50%
    Student & Instructional
    Support
    13%
    General Administration
    2%
    School Administration
    (Building)
    5%
    Operations & Maintenance
    8%
    Capital Improvements
    3%
    Debt Services
    8%
    Other Costs
    11%
    2012-13 Summary of Total Expenditures by Function
    Instruction
    Student & Instructional Support
    General Administration
    School Administration (Building)
    Operations & Maintenance
    Capital Improvements
    Debt Services
    Other Costs
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    USD#
    261
    Summary of General Fund Expenditures
    by Function
    %
    %
    %
    %
    %
    2010-2011
    of
    2011-2012
    of
    inc/
    2012-2013
    of
    inc/
    Actual
    Tot
    Actual
    Tot
    dec
    Budget
    Tot
    dec
    Instruction
    12,100,209
    54%
    13,074,473
    55%
    8%
    13,392,731
    54%
    2%
    Student & Instructional Support
    3,142,675
    14%
    3,033,694
    13%
    -3%
    3,338,000
    13%
    10%
    General Administration
    501,621
    2%
    456,192
    2%
    -9%
    506,000
    2%
    11%
    School Administration (Building)
    2,311,827
    10%
    2,300,790
    10%
    0%
    2,414,000
    10%
    5%
    Operations & Maintenance
    2,656,621
    12%
    2,741,960
    12%
    3%
    2,915,000
    12%
    6%
    Capital Improvements
    0
    0%
    0
    0%
    0%
    0
    0%
    0%
    Other Costs
    1,860,161
    8%
    2,173,184
    9%
    17%
    2,199,000
    9%
    1%
    Total Expenditures
    22,573,114
    100%
    23,780,293
    100%
    5%
    24,764,731
    100%
    4%
    Amount per Pupil
    $4,654
    $4,742
    2%
    $4,938
    4%
    The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items.
    0
    2,000,000
    4,000,000
    6,000,000
    8,000,000
    10,000,000
    12,000,000
    14,000,000
    Instruction
    Student &
    Instructional
    Support
    General
    Administration
    School
    Administration
    (Building)
    Operations &
    Maintenance
    Capital
    Improvements
    Other Costs
    13,392,731
    3,338,000
    506,000
    2,414,000
    2,915,000
    0
    2,199,000
    Summary of General Fund Expenditures
    2010-2011
    2011-2012
    2012-2013
    Instruction
    54%
    Student & Instructional
    Support
    13%
    General Administration
    2%
    School Administration
    (Building)
    10%
    Operations & Maintenance
    12%
    Capital Improvements
    0%
    Other Costs
    9%
    2012-2013 Summary of General Fund Expenditures by Function
    Instruction
    Student & Instructional Support
    General Administration
    School Administration (Building)
    Operations & Maintenance
    Capital Improvements
    Other Costs
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    Page 2 of 20
    USD#
    261
    Summary of Supplemental General Fund Expenditures
    by Function
    %
    %
    %
    %
    %
    2010-2011
    of
    2011-2012
    of
    inc/
    2012-2013
    of
    inc/
    Actual
    Tot
    Actual
    Tot
    dec
    Budget
    Tot
    dec
    Instruction
    801,973
    30%
    886,469
    36%
    11%
    965,400
    26%
    9%
    Student & Instructional Support
    319,141
    12%
    360,121
    14%
    13%
    439,000
    12%
    22%
    General Administration
    440,102
    16%
    145,957
    6%
    -67%
    440,000
    12%
    201%
    School Administration (Building)
    0
    0%
    0
    0%
    0%
    0
    0%
    0%
    Operations & Maintenance
    739,346
    27%
    683,394
    27%
    -8%
    1,171,500
    32%
    71%
    Capital Improvements
    0
    0%
    1,738
    0%
    0%
    0
    0%
    -100%
    Other Costs
    408,652
    15%
    409,673
    16%
    0%
    677,000
    18%
    65%
    Total Expenditures
    2,709,214
    100%
    2,487,352
    100%
    -8%
    3,692,900
    100%
    48%
    Amount per Pupil
    $559
    $496
    -11%
    $736
    48%
    The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental
    General Fund' line items.
    0
    200,000
    400,000
    600,000
    800,000
    1,000,000
    1,200,000
    Instruction
    Student &
    Instructional
    Support
    General
    Administration
    School
    Administration
    (Building)
    Operations &
    Maintenance
    Capital
    Improvements
    Other Costs
    965,400
    439,000
    440,000
    0
    1,171,500
    0
    677,000
    Summary of Supplemental General Expenditures by Function
    2010-2011
    2011-2012
    2012-2013
    Instruction
    26%
    2012-2013 Summary of Supplemental General Fund Expenditures
    by Function
    Instruction
    Student & Instructional Support
    General Administration
    School Administration (Building)
    Operations & Maintenance
    Capital Improvements
    Other Costs
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    USD#
    261
    Summary of General and Supplemental General Fund
    Expenditures by Function
    %
    %
    %
    %
    %
    2010-2011
    of
    2011-2012
    of
    inc/
    2012-2013
    of
    inc/
    Actual
    Tot
    Actual
    Tot
    dec
    Budget
    Tot
    dec
    Instruction
    12,902,182
    51%
    13,960,942
    53%
    8%
    14,358,131
    50%
    3%
    Student & Instructional Support
    3,461,816
    14%
    3,393,815
    13%
    -2%
    3,777,000
    13%
    11%
    General Administration
    941,723
    4%
    602,149
    2%
    -36%
    946,000
    3%
    57%
    School Administration (Building)
    2,311,827
    9%
    2,300,790
    9%
    0%
    2,414,000
    8%
    5%
    Operations & Maintenance
    3,395,967
    13%
    3,425,354
    13%
    1%
    4,086,500
    14%
    19%
    Capital Improvements
    0
    0%
    1,738
    0%
    0%
    0
    0%
    -100%
    Other Costs
    2,268,813
    9%
    2,582,857
    10%
    14%
    2,876,000
    10%
    11%
    Total Expenditures
    25,282,328
    100%
    26,267,645
    100%
    4%
    28,457,631
    100%
    8%
    Amount per Pupil
    $5,213
    $5,238
    0%
    $5,675
    8%
    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
    2,000,000
    4,000,000
    6,000,000
    8,000,000
    10,000,000
    12,000,000
    14,000,000
    16,000,000
    Instruction
    Student &
    Instructional
    Support
    General
    Administration
    School
    Administration
    (Building)
    Operations &
    Maintenance
    Capital
    Improvements
    Other Costs
    Summary of General and Supplemental General Fund
    Expenditures by Function
    2010-2011
    2011-2012
    2012-2013
    Instruction
    51%
    Student & Instructional
    Support
    13%
    General Administration
    3%
    School Administration
    (Building)
    9%
    Operations & Maintenance
    14%
    Capital Improvements
    0%
    Other Costs
    10%
    2012-2013 Summary of General and Supplemental General Fund Expenditures
    by Function
    Instruction
    Student & Instructional Support
    General Administration
    School Administration (Building)
    Operations & Maintenance
    Capital Improvements
    Other Costs
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    Page 4 of 20
    USD#
    261
    Summary of Special Education Fund
    by Function
    %
    %
    %
    %
    %
    2010-2011
    of
    2011-2012
    of
    inc/
    2012-2013
    of
    inc/
    Actual
    Tot
    Actual
    Tot
    dec
    Budget
    Tot
    dec
    Instruction
    5,447,174
    66%
    5,506,707
    65%
    1%
    6,256,000
    65%
    14%
    Student & Instructional Support
    1,944,873
    23%
    2,070,196
    24%
    6%
    2,293,000
    24%
    11%
    General Administration
    245,366
    3%
    256,771
    3%
    5%
    305,000
    3%
    19%
    School Administration (Building)
    0
    0%
    0
    0%
    0%
    0
    0%
    0%
    Operations & Maintenance
    10,961
    0%
    9,217
    0%
    -16%
    12,500
    0%
    36%
    Capital Improvements
    0
    0%
    0
    0%
    0%
    0
    0%
    0%
    Other Costs
    636,613
    8%
    661,564
    8%
    4%
    747,500
    8%
    13%
    Total Expenditures
    8,284,987
    100%
    8,504,455
    100%
    3%
    9,614,000
    100%
    13%
    Amount per Pupil
    $1,708
    $1,696
    -1%
    $1,917
    13%
    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
    1,000,000
    2,000,000
    3,000,000
    4,000,000
    5,000,000
    6,000,000
    7,000,000
    Instruction
    Student &
    Instructional
    Support
    General
    Administration
    School
    Administration
    (Building)
    Operations &
    Maintenance
    Capital
    Improvements
    Other Costs
    5,447,174
    1,944,873
    245,366
    0
    10,961
    0
    636,613
    5,506,707
    2,070,196
    256,771
    0
    9,217
    0
    661,564
    6,256,000
    2,293,000
    305,000
    0
    12,500
    0
    747,500
    Summary of Special Education Fund Expenditures by Function
    2010-2011
    2011-2012
    2012-2013
    Instruction
    65%
    Other Costs
    8%
    2012-2013 Summary of Special Education Fund by Function
    Instruction
    Student & Instructional Support
    General Administration
    School Administration (Building)
    Operations & Maintenance
    Capital Improvements
    Other Costs
    8/13/2012
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    Sumexpen.xls
    Page 5 of 20
    USD#
    261
    Instruction Expenditures (1000)
    %
    %
    2010-2011
    2011-2012
    inc/
    2012-2013
    inc/
    Actual
    Actual
    dec
    Budget
    dec
    General
    12,100,209
    13,074,473
    8%
    13,392,731
    2%
    Federal Funds
    530,618
    569,815
    7%
    583,020
    2%
    Supplemental General
    801,973
    886,469
    11%
    965,400
    9%
    At Risk (4yr Old)
    367,653
    381,803
    4%
    427,000
    12%
    At Risk (K-12)
    4,001,309
    3,929,412
    -2%
    4,405,000
    12%
    Bilingual Education
    183,208
    187,428
    2%
    254,000
    36%
    Virtual Education
    108,284
    0 -100%
    0
    0%
    Capital Outlay
    186,800
    199,399
    7%
    300,000
    50%
    Driver Education
    85,195
    18,569
    -78%
    83,600
    350%
    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
    5,447,174
    5,506,707
    1%
    6,256,000
    14%
    Cost of Living
    0
    0
    0%
    0
    0%
    Vocational Education
    554,228
    471,046
    -15%
    580,000
    23%
    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
    1,283,272
    2,195,295
    71%
    2,100,000
    -4%
    Contingency Reserve
    0
    0
    0%
    Text Book & Student Material
    752,539
    731,851
    -3%
    Activity Fund
    266,927
    183,226
    -31%
    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
    26,669,389
    28,335,493
    6%
    29,346,751
    4%
    Enrollment (FTE)*
    4,850.0
    5,015.0
    3%
    5,015.0
    0%
    Amount per Pupil
    5,499
    5,650
    3%
    5,852
    4%
    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
    26,669,389
    28,335,493
    6%
    29,346,751
    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.
    25,000,000
    25,500,000
    26,000,000
    26,500,000
    27,000,000
    27,500,000
    28,000,000
    28,500,000
    29,000,000
    29,500,000
    2010-2011
    2011-2012
    2012-2013
    26,669,389
    28,335,493
    29,346,751
    Instruction Expenditures
    0
    5,000,000
    10,000,000
    15,000,000
    2010-2011
    2011-2012
    2012-2013
    12,100,209
    13,074,473
    13,392,731
    801,973
    886,469
    965,400
    5,447,174
    5,506,707
    6,256,000
    Instruction Expenditures
    General
    Supplemental General
    Special Education
    8/13/2012
    3:49 PM
    Sumexpen.xls
    Page 6 of 20
    USD#
    261
    Student and Instructional Support Expenditures (2100 & 2200)
    %
    %
    2010-2011
    2011-2012
    inc/
    2012-2013
    inc/
    Actual
    Actual
    dec
    Budget
    dec
    General
    3,142,675
    3,033,694
    -3%
    3,338,000
    10%
    Federal Funds
    361,935
    520,167
    44%
    415,000
    -20%
    Supplemental General
    319,141
    360,121
    13%
    439,000
    22%
    At Risk (4yr Old)
    307
    474
    54%
    500
    5%
    At Risk (K-12)
    213,073
    230,795
    8%
    266,000
    15%
    Bilingual Education
    0
    0
    0%
    0
    0%
    Virtual Education
    26,090
    0 -100%
    0
    0%
    Capital Outlay
    391,241
    235,789
    -40%
    400,000
    70%
    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
    46,551
    83,657
    80%
    163,000
    95%
    Parent Education Program
    212,170
    209,663
    -1%
    244,256
    16%
    Summer School
    0
    0
    0%
    0
    0%
    Special Education
    1,944,873
    2,070,196
    6%
    2,293,000
    11%
    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
    261,210
    446,854
    71%
    425,000
    -5%
    Contingency Reserve
    0
    0
    0%
    Text Book & Student Material
    189,177
    195,162
    3%
    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
    7,108,443
    7,386,572
    4%
    7,983,756
    8%
    Enrollment (FTE)*
    4,850.0
    5,015.0
    3%
    5,015.0
    0%
    Amount per Pupil
    1,466
    1,473
    0%
    1,592
    8%
    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
    7,108,443
    7,386,572
    4%
    7,983,756
    8%
    Amount per Pupil
    $1,459
    $1,512
    4%
    $1,626
    8%
    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.
    6,600,000
    6,800,000
    7,000,000
    7,200,000
    7,400,000
    7,600,000
    7,800,000
    8,000,000
    2010-2011
    2011-2012
    2012-2013
    7,108,443
    7,386,572
    7,983,756
    Student and Instructional Support Expenditures
    8/13/2012
    3:49 PM
    Sumexpen.xls
    Page 7 of 20
    USD#
    261
    General Administration Expenditures (2300)
    %
    %
    2010-2011
    2011-2012
    inc/
    2012-2013
    inc/
    Actual
    Actual
    dec
    Budget
    dec
    General
    501,621
    456,192
    -9%
    506,000
    11%
    Federal Funds
    2,271
    552
    -76%
    2,000
    262%
    Supplemental General
    440,102
    145,957
    -67%
    440,000
    201%
    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
    36,699
    12,526
    -66%
    50,000
    299%
    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
    245,366
    256,771
    5%
    305,000
    19%
    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
    28,180
    48,207
    71%
    40,000
    -17%
    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
    1,254,239
    920,205
    -27%
    1,343,000
    46%
    Enrollment (FTE)*
    4,850.0
    5,015.0
    3%
    5,015.0
    0%
    Amount per Pupil
    259
    183
    -29%
    268
    46%
    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
    1,254,239
    920,205
    -27%
    1,343,000
    46%
    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
    2010-2011
    2011-2012
    2012-2013
    1,254,239
    920,205
    1,343,000
    General Administration Expenditures
    8/13/2012
    3:49 PM
    Sumexpen.xls
    Page 8 of 20
    USD#
    261
    School Administration Expenditures (2400)
    %
    %
    2010-2011
    2011-2012
    inc/
    2012-2013
    inc/
    Actual
    Actual
    dec
    Budget
    dec
    General
    2,311,827
    2,300,790
    0%
    2,414,000
    5%
    Federal Funds
    0
    0
    0%
    0
    0%
    Supplemental General
    0
    0
    0%
    0
    0%
    At Risk (4yr Old)
    41,575
    33,216
    -20%
    37,150
    12%
    At Risk (K-12)
    138,447
    121,981
    -12%
    153,000
    25%
    Bilingual Education
    0
    0
    0%
    0
    0%
    Virtual Education
    77,255
    0 -100%
    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
    141,098
    241,376
    71%
    250,000
    4%
    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
    2,710,202
    2,697,363
    0%
    2,854,150
    6%
    Enrollment (FTE)*
    4,850.0
    5,015.0
    3%
    5,015.0
    0%
    Amount per Pupil
    559
    538
    -4%
    569
    6%
    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
    2,710,202
    2,697,363
    0%
    2,854,150
    6%
    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.
    2,600,000
    2,650,000
    2,700,000
    2,750,000
    2,800,000
    2,850,000
    2,900,000
    2010-2011
    2011-2012
    2012-2013
    2,710,202
    2,697,363
    2,854,150
    School Administration Expenditures
    8/13/2012
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    Sumexpen.xls
    Page 9 of 20
    USD#
    261
    Operations and Maintenance Expenditures (2600)
    %
    %
    2010-2011
    2011-2012
    inc/
    2012-2013
    inc/
    Actual
    Actual
    dec
    Budget
    dec
    General
    2,656,621
    2,741,960
    3%
    2,915,000
    6%
    Federal Funds
    2,056
    0 -100%
    0
    0%
    Supplemental General
    739,346
    683,394
    -8%
    1,171,500
    71%
    At Risk (4yr Old)
    893
    0 -100%
    1,000
    0%
    At Risk (K-12)
    71,791
    129,891
    81%
    108,500
    -16%
    Bilingual Education
    0
    0
    0%
    0
    0%
    Virtual Education
    0
    0
    0%
    0
    0%
    Capital Outlay
    79,380
    112,772
    42%
    200,000
    77%
    Driver Training
    5,700
    6,505
    14%
    37,000
    469%
    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
    10,961
    9,217
    -16%
    12,500
    36%
    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
    138,100
    236,248
    71%
    220,000
    -7%
    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
    3,704,848
    3,919,987
    6%
    4,665,500
    19%
    Enrollment (FTE)*
    4,850.0
    5,015.0
    3%
    5,015.0
    0%
    Amount per Pupil
    764
    782
    2%
    930
    19%
    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
    3,704,848
    3,919,987
    6%
    4,665,500
    19%
    NOTE: Gifts/Grants includes private grants and grants from nonfederal sources.
    Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop
    and Tuition Reimbursement.
    *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment
    and kindergarten students attending full time.
    0
    500,000
    1,000,000
    1,500,000
    2,000,000
    2,500,000
    3,000,000
    3,500,000
    4,000,000
    4,500,000
    5,000,000
    2010-2011
    2011-2012
    2012-2013
    3,704,848
    3,919,987
    4,665,500
    Operations and Maintenance Expenditures
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    Page 10 of 20
    USD#
    261
    Other Costs
    (2500 & 2900: Other Supplemental Services)
    (2700: Transportation)
    (3000: Non-Instruction Services)
    %
    %
    2010-2011
    2011-2012
    inc/
    2012-2013
    inc/
    Actual
    Actual
    dec
    Budget
    dec
    General
    1,860,161
    2,173,184
    17%
    2,199,000
    1%
    Federal Funds
    36,577
    34,393
    -6%
    0
    -100%
    Supplemental General
    408,652
    409,673
    0%
    677,000
    65%
    At Risk (4yr Old)
    0
    43
    0%
    0
    -100%
    At Risk (K-12)
    11,430
    10,827
    -5%
    16,300
    51%
    Bilingual Education
    0
    0
    0%
    0
    0%
    Virtual Education
    0
    0
    0%
    0
    0%
    Capital Outlay
    30,064
    20,755
    -31%
    210,000
    912%
    Driver Training
    0
    0
    0%
    0
    0%
    Declining Enrollment
    0
    0
    0%
    0
    0%
    Extraordinary School Program
    0
    0
    0%
    0
    0%
    Food Service
    1,859,775
    2,076,672
    12%
    2,495,000
    20%
    Professional Development
    0
    0
    0%
    0
    0%
    Parent Education Program
    0
    0
    0%
    0
    0%
    Summer School
    0
    0
    0%
    0
    0%
    Special Education
    636,613
    661,564
    4%
    747,500
    13%
    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
    146,694
    250,950
    71%
    225,867
    -10%
    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
    4,989,966
    5,638,061
    13%
    6,570,667
    17%
    Enrollment (FTE)*
    4,850.0
    5,015.0
    3%
    5,015.0
    0%
    Amount per Pupil
    1,029
    1,124
    9%
    1,310
    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
    4,989,966
    5,638,061
    13%
    6,570,667
    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
    1,000,000
    2,000,000
    3,000,000
    4,000,000
    5,000,000
    6,000,000
    7,000,000
    2010-2011
    2011-2012
    2012-2013
    4,989,966
    5,638,061
    6,570,667
    Other Costs
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    USD#
    261
    Capital Improvements Expenditures (4000)
    %
    %
    2010-2011
    2011-2012
    inc/
    2012-2013
    inc/
    Actual
    Actual
    dec
    Budget
    dec
    General
    0
    0
    0%
    0
    0%
    Federal Funds
    0
    0
    0%
    0
    0%
    Supplemental General
    0
    1,738
    0%
    0
    -100%
    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
    1,071,250
    428,209
    -60%
    1,510,000
    253%
    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
    1,071,250
    429,947
    -60%
    1,510,000
    251%
    Enrollment (FTE)*
    4,850.0
    5,015.0
    3%
    5,015.0
    0%
    Amount per Pupil
    221
    86
    -61%
    301
    251%
    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
    1,071,250
    429,947
    -60%
    1,510,000
    251%
    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
    1,600,000
    2010-2011
    2011-2012
    2012-2013
    1,071,250
    429,947
    1,510,000
    Capital Improvements (4000)
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    USD#
    261
    Debt Services Expenditures (5100)
    %
    %
    2010-2011
    2011-2012
    inc/
    2012-2013
    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
    91,770
    264,055
    188%
    330,000
    25%
    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
    4,465,224
    4,422,715
    -1%
    4,448,499
    1%
    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
    4,556,994
    4,686,770
    3%
    4,778,499
    2%
    Enrollment (FTE)*
    4,850.0
    5,015.0
    3%
    5,015.0
    0%
    Amount per Pupil
    940
    935
    -1%
    953
    2%
    Adult Education
    0
    0
    0%
    0
    0%
    Adult Supplemental Education
    0
    0
    0%
    0
    0%
    Tuition Reimbursement
    0
    0
    0%
    0
    0%
    Special Education Coop
    0
    0
    0%
    0
    0%
    TOTAL
    4,556,994
    4,686,770
    3%
    4,778,499
    2%
    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.
    4,400,000
    4,450,000
    4,500,000
    4,550,000
    4,600,000
    4,650,000
    4,700,000
    4,750,000
    4,800,000
    2010-2011
    2011-2012
    2012-2013
    4,556,994
    4,686,770
    4,778,499
    Debt Services (5100)
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    USD#
    261
    Transfers (5200)
    %
    %
    2010-2011
    2011-2012
    inc/
    2012-2013
    inc/
    Actual
    Actual
    dec
    Budget
    dec
    General
    7,908,056
    5,971,489
    -24%
    5,853,298
    -2%
    Federal Funds
    0
    0
    0%
    0
    0%
    Supplemental General
    7,130,803
    7,694,321
    8%
    6,700,070
    -13%
    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
    29,242
    0%
    0
    -100%
    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
    65,000
    0%
    0
    -100%
    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
    15,038,859
    13,760,052
    -9%
    12,553,368
    -9%
    Enrollment (FTE)*
    4,850.0
    5,015.0
    3%
    5,015.0
    0%
    Amount per Pupil
    3,101
    2,744
    -12%
    2,503
    -9%
    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
    15,038,859
    13,760,052
    -9%
    12,553,368
    -9%
    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.
    11,000,000
    11,500,000
    12,000,000
    12,500,000
    13,000,000
    13,500,000
    14,000,000
    14,500,000
    15,000,000
    15,500,000
    2010-2011
    2011-2012
    2012-2013
    15,038,859
    13,760,052
    12,553,368
    Transfers (5200)
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    USD#
    261
    Miscellaneous Information
    Unencumbered Cash Balance by Fund
    July 1, 2010
    July 1, 2011
    July 1, 2012
    General
    0
    0
    0
    Federal Funds
    8
    1,957
    20
    Supplemental General
    144,306
    150,377
    351,367
    At Risk (4yr Old)
    397,596
    412,168
    396,632
    At Risk (K-12)
    1,051,609
    1,200,061
    1,370,646
    Bilingual Education
    165,153
    166,945
    179,517
    Virtual Education
    140,160
    0
    0
    Capital Outlay
    2,920,928
    3,345,569
    3,298,956
    Driver Training
    328,563
    349,803
    380,783
    Declining Enrollment
    0
    0
    0
    Extraordinary School Program
    0
    0
    0
    Food Service
    1,045,780
    1,361,593
    1,611,450
    Professional Development
    363,882
    340,968
    322,311
    Parent Education Program
    2,331
    43,491
    76,165
    Summer School
    29,242
    29,242
    0
    Special Education
    1,934,113
    2,717,736
    3,057,726
    Cost of Living
    0
    0
    0
    Vocational Education
    510,487
    616,259
    645,213
    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
    3,026,592
    3,037,592
    2,972,592
    Text Book & Student Material
    888,530
    852,449
    531,913
    Activity Fund
    0
    130,349
    155,840
    Bond and Interest #1
    2,612,825
    2,778,633
    2,895,128
    Bond and Interest #2
    0
    0
    0
    No Fund Warrant
    0
    0
    0
    Special Assessment
    0
    0
    0
    Temporary Note
    0
    0
    0
    SUBTOTAL
    15,562,105
    17,535,192
    18,246,259
    Enrollment (FTE)*
    4,850.0
    5,015.0
    5,015.0
    Amount per Pupil
    3,209
    3,497
    3,638
    Adult Education
    0
    0
    0
    Adult Supplemental Education
    0
    0
    0
    Tuition Reimbursement
    0
    0
    0
    Special Education Coop
    0
    0
    0
    TOTAL
    15,562,105
    17,535,192
    18,246,259
    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
    2,000,000
    4,000,000
    6,000,000
    8,000,000
    10,000,000
    12,000,000
    14,000,000
    16,000,000
    18,000,000
    20,000,000
    July 1, 2010
    July 1, 2011
    July 1, 2012
    15,562,105
    17,535,192
    18,246,259
    Unencumbered Cash Balances by Fund
    8/13/2012
    3:49 PM
    Sumexpen.xls
    Page 15 of 20
    USD#
    261
    Reserve Funds
    Unencumbered Cash Balance
    July 1, 2010
    July 1, 2011
    July 1, 2012
    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
    1
    1
    1
    July 1, 2010
    July 1, 2011
    July 1, 2012
    0
    0
    0
    Unencumbered Cash Balances by Fund
    (Reserve Funds Only)
    8/13/2012
    3:49 PM
    Sumexpen.xls
    Page 16 of 20
    USD#
    261
    2008-2009
    2009-2010
    %
    2010-2011
    %
    2011-2012
    %
    2012-2013
    %
    Actual
    Actual
    inc/
    Actual
    inc/
    Actual
    inc/
    Budget
    inc/
    dec
    dec
    dec
    dec
    Enrollment (FTE)*
    4,536.8
    4,668.5
    3%
    4,873.6
    4%
    4,886.6
    0%
    4,910.0
    0%
    Enrollment (FTE)**
    4,620.0
    4,741.5
    3%
    4,850.0
    2%
    5,015.0
    3%
    5,015.0
    0%
    Number of Students -
    Free Meals
    1,510
    1,908
    26%
    2,144
    12%
    2,178
    2%
    2,269
    4%
    Number of Students -
    Reduced Meals
    582
    527
    -9%
    558
    6%
    564
    1%
    466 -17%
    *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
    4400.0
    4500.0
    4600.0
    4700.0
    4800.0
    4900.0
    5000.0
    5100.0
    2008-2009
    2009-2010
    2010-2011
    2011-2012
    2012-2013
    4620.0
    4741.5
    4850.0
    5015.0
    5015.0
    Enrollment (FTE)** Used for
    Calculating "Amount per Pupil"
    0
    500
    1000
    1500
    2000
    2500
    2008-2009
    2009-2010
    2010-2011
    2011-2012
    2012-2013
    1510
    1908
    2144
    2178
    2269
    582
    527
    558
    564
    466
    Low Income Students
    Free Meals
    Reduced Meals
    4300.0
    4400.0
    4500.0
    4600.0
    4700.0
    4800.0
    4900.0
    5000.0
    2008-2009
    2009-2010
    2010-2011
    2011-2012
    2012-2013
    4536.8
    4668.5
    4873.6
    4886.6
    4910.0
    FTE Enrollment for Budget Authority
    8/13/2012
    3:49 PM
    Sumexpen.xls
    Page 17 of 20
    USD#
    261
    Miscellaneous Information
    Mill Rates by Fund
    2010-2011
    2011-2012
    2012-2013
    Actual
    Actual
    Budget
    General
    20.000
    20.000
    20.000
    Supplemental General
    22.316
    26.116
    26.173
    Adult Education
    0.000
    0.000
    0.000
    Capital Outlay
    4.008
    3.998
    5.000
    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
    15.856
    13.008
    11.423
    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
    62.180
    63.122
    62.596
    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
    2010-2011
    2011-2012
    2012-2013
    62.180
    63.122
    62.596
    Total USD Mill Rates
    General
    32%
    Supplemental General
    42%
    Adult
    Education
    0%
    Capital
    Outlay
    8%
    Special Liability
    0%
    School
    Retirement
    0%
    Declining
    Enrollment
    0%
    Cost of Living
    0%
    Bond and
    Interest #1
    18%
    Bond and
    Interest #2
    0%
    Extraordinary
    Growth Facilities
    0%
    No Fund Warrant
    0%
    Special
    Assessment
    0%
    Temporary Note
    0%
    2012-2013 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
    8/13/2012
    3:49 PM
    Sumexpen.xls
    Page 18 of 20
    USD#
    261
    Other Information
    2010-2011
    2011-2012
    2012-2013
    Actual
    Actual
    Budget
    Assessed Valuation
    $131,718,342
    $133,326,364
    $134,148,000
    Bonded Indebtedness
    $63,639,000
    $61,856,000
    $63,810,000
    $130,500,000
    $131,000,000
    $131,500,000
    $132,000,000
    $132,500,000
    $133,000,000
    $133,500,000
    $134,000,000
    $134,500,000
    2010-2011
    2011-2012
    2012-2013
    $131,718,342
    $133,326,364
    $134,148,000
    Assessed Valuation
    $60,500,000
    $61,000,000
    $61,500,000
    $62,000,000
    $62,500,000
    $63,000,000
    $63,500,000
    $64,000,000
    2010-2011
    2011-2012
    2012-2013
    $63,639,000
    $61,856,000
    $63,810,000
    Bonded Indebtedness
    8/13/2012
    3:49 PM
    Sumexpen.xls
    Page 19 of 20
    USD 261
    2012-13
    Estimated Sources of Revenue--2012-13
    Estimated
    Amount
    July 1, 2012
    State
    Federal
    Local
    July 1, 2013
    Fund
    Budgeted
    Cash Balance
    Interest
    Transfers
    Other
    Cash Balance
    General
    30,618,029
    0
    28,457,525
    0
    0
    2,160,504
    XXXXXXXX
    Supplemental General
    10,392,970
    351,367
    6,297,308
    3,744,295
    XXXXXXXX
    Adult Education
    0
    0
    0
    0
    0
    0
    0
    0
    At Risk (4yr Old)
    465,650
    396,632
    0
    0
    400,000
    0
    330,982
    Adult Supplemental Education
    0
    0
    0
    0
    0
    0
    At Risk (K-12)
    4,948,800
    1,370,646
    0
    0
    4,000,000
    30,000
    451,846
    Bilingual Education
    254,000
    179,517
    0
    0
    200,000
    0
    125,517
    Virtual Education
    0
    0
    0
    0
    0
    0
    Capital Outlay
    3,000,000
    3,298,956
    0
    10,000
    0
    760,428
    1,069,384
    Driver Training
    120,600
    380,783
    22,500
    0
    0
    35,000
    317,683
    Declining Enrollment
    0
    0
    0
    0
    XXXXXXXX
    Extraordinary School Program
    0
    0
    0
    0
    0
    0
    Food Service
    2,495,000
    1,611,450
    25,400
    1,319,259
    0
    0
    693,566
    1,154,675
    Professional Development
    163,000
    322,311
    0
    0
    50,000
    0
    209,311
    Parent Education Program
    244,256
    76,165
    126,007
    0
    0
    85,000
    0
    42,916
    Summer School
    0
    0
    0
    0
    0
    0
    0
    Special Education
    9,614,000
    3,057,726
    0
    1,200,000
    0
    7,218,368
    250,000
    2,112,094
    Vocational Education
    580,000
    645,213
    0
    0
    0
    500,000
    0
    565,213
    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
    531,913
    XXXXXXXX
    School Retirement
    0
    0
    0
    0
    0
    Extraordinary Growth Facilities
    0
    0
    0
    0
    XXXXXXXXX
    KPERS Special Retirement Contribution
    3,260,867
    0
    3,260,867
    XXXXXXXXX
    Contingency Reserve
    2,972,592
    XXXXXXXXX
    Activity Funds
    155,840
    XXXXXXXXX
    Tuition Reimbursement
    0
    0
    0
    0
    0
    Bond and Interest #1
    4,448,499
    2,895,128
    2,669,039
    0
    0
    1,767,760
    2,883,428
    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
    1,000,020
    20 xxxxxxxxxxx
    1,000,000 xxxxxxxxxxxx
    xxxxxxxxxxxx
    xxxxxxxxxxx
    0
    Cost of Living
    0
    0 xxxxxxxxxxx
    xxxxxxxxxxx
    xxxxxxxxxxxx
    0
    0
    XXXXXXXXX
    SUBTOTAL
    71,605,691
    18,246,259
    40,858,646
    3,519,259
    10,000
    12,453,368
    9,441,553
    9,263,049
    Less Transfers
    12,453,368
    TOTAL Budget Expenditures
    $59,152,323
    Sources of Revenue and Proposed Budget for 2012-13
    8/13/2012
    3:49 PM
    Code No. 99a
    Summary of Total Expenditures…………………………………3.………...……………………….……………………..
    Summary of General and Supplemental
    4
    General Fund Expenditures…………………………………
    Instruction Expenses…………………………………………………………………………………..……5 …………………..
    Sources of Revenue and Proposed Budg6 et for 2012-13…………………...………………………..………..
    Enrollment and Low Income Students……7……………………………………………………………...……………..
    Mill Rates by Fund………………………………………………………………..…………...…………..……8…………………
    Assessed Valuation and Bonded Indebt9 edness…………………….……………………………………………..
    Average Salary…………………………………………………………………………………....………………………………10….
    KSDE Website Information……………………………………………………………...……11 ……………………………….
    Table of Contents
    2
    3
    USD#
    261
    Summary of General and Supplemental General Fund
    Expenditures by Function
    %
    %
    %
    %
    %
    2010-2011
    of
    2011-2012
    of
    inc/
    2012-2013
    of
    inc/
    Actual
    Tot
    Actual
    Tot
    dec
    Budget
    Tot
    dec
    Instruction
    12,902,182
    51%
    13,960,942
    53%
    8%
    14,358,131
    50%
    3%
    Student & Instructional Support
    3,461,816
    14%
    3,393,815
    13%
    -2%
    3,777,000
    13%
    11%
    General Administration
    941,723
    4%
    602,149
    2%
    -36%
    946,000
    3%
    57%
    School Administration (Building)
    2,311,827
    9%
    2,300,790
    9%
    0%
    2,414,000
    8%
    5%
    Operations & Maintenance
    3,395,967
    13%
    3,425,354
    13%
    1%
    4,086,500
    14%
    19%
    Capital Improvements
    0
    0%
    1,738
    0%
    0%
    0
    0%
    -100%
    Other Costs
    2,268,813
    9%
    2,582,857
    10%
    14%
    2,876,000
    10%
    11%
    Total Expenditures
    25,282,328
    100%
    26,267,645
    100%
    4%
    28,457,631
    100%
    8%
    Amount per Pupil
    $5,213
    $5,238
    0%
    $5,675
    8%
    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
    Instruction
    Student &
    Instructional
    Support
    General
    Administration
    School
    Administration
    (Building)
    Operations &
    Maintenance
    Capital
    Improvements
    Other Costs
    Summary of General and Supplemental General Fund
    Expenditures by Function
    2010-2011
    2011-2012
    2012-2013
    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.
    5
    USD 261
    2012-13
    Estimated Sources of Revenue--2012-13
    Estimated
    Amount
    July 1, 2012
    State
    Federal
    Local
    July 1, 2013
    Fund
    Budgeted
    Cash Balance
    Interest
    Transfers
    Other
    Cash Balance
    General
    30,618,029
    0
    28,457,525
    0
    0
    2,160,504
    XXXXXXXX
    Supplemental General
    10,392,970
    351,367
    6,297,308
    3,744,295
    XXXXXXXX
    Adult Education
    0
    0
    0
    0
    0
    0
    0
    0
    At Risk (4yr Old)
    465,650
    396,632
    0
    0
    400,000
    0
    330,982
    Adult Supplemental Education
    0
    0
    0
    0
    0
    0
    At Risk (K-12)
    4,948,800
    1,370,646
    0
    0
    4,000,000
    30,000
    451,846
    Bilingual Education
    254,000
    179,517
    0
    0
    200,000
    0
    125,517
    Virtual Education
    0
    0
    0
    0
    0
    0
    Capital Outlay
    3,000,000
    3,298,956
    0
    10,000
    0
    760,428
    1,069,384
    Driver Training
    120,600
    380,783
    22,500
    0
    0
    35,000
    317,683
    Declining Enrollment
    0
    0
    0
    0
    XXXXXXXX
    Extraordinary School Program
    0
    0
    0
    0
    0
    0
    Food Service
    2,495,000
    1,611,450
    25,400
    1,319,259
    0
    0
    693,566
    1,154,675
    Professional Development
    163,000
    322,311
    0
    0
    50,000
    0
    209,311
    Parent Education Program
    244,256
    76,165
    126,007
    0
    0
    85,000
    0
    42,916
    Summer School
    0
    0
    0
    0
    0
    0
    0
    Special Education
    9,614,000
    3,057,726
    0
    1,200,000
    0
    7,218,368
    250,000
    2,112,094
    Vocational Education
    580,000
    645,213
    0
    0
    0
    500,000
    0
    565,213
    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
    531,913
    XXXXXXXX
    School Retirement
    0
    0
    0
    0
    0
    Extraordinary Growth Facilities
    0
    0
    0
    0 XXXXXXXXX
    KPERS Special Retirement Contribution
    3,260,867
    0
    3,260,867
    XXXXXXXXX
    Contingency Reserve
    2,972,592
    XXXXXXXXX
    Activity Funds
    155,840
    XXXXXXXXX
    Tuition Reimbursement
    0
    0
    0
    0
    0
    Bond and Interest #1
    4,448,499
    2,895,128
    2,669,039
    0
    0
    1,767,760
    2,883,428
    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
    1,000,020
    20 xxxxxxxxxxx
    1,000,000 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx
    0
    Cost of Living
    0
    0 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx
    0
    0 XXXXXXXXX
    SUBTOTAL
    71,605,691
    18,246,259
    40,858,646
    3,519,259
    10,000
    12,453,368
    9,441,553
    9,263,049
    Less Transfers
    12,453,368
    TOTAL Budget Expenditures
    $59,152,323
    Sources of Revenue and Proposed Budget for 2012-13
    6
    *FTE for state aid and budget authority purposes for the general fund.
    4300.0
    4400.0
    4500.0
    4600.0
    4700.0
    4800.0
    4900.0
    5000.0
    2008-2009
    2009-2010
    2010-2011
    2011-2012
    2012-2013
    4536.8
    4668.5
    4873.6
    4886.6
    4910.0
    FTE Enrollment for Budget Authority
    0
    500
    1000
    1500
    2000
    2500
    2008-2009
    2009-2010
    2010-2011
    2011-2012
    2012-2013
    1510
    1908
    2144
    2178
    2269
    582
    527
    558
    564
    466
    Low Income Students
    Free Meals
    Reduced Meals
    USD#
    261
    2008-2009 2009-2010
    %
    2010-2011
    %
    2011-2012
    %
    2012-2013
    %
    Actual
    Actual
    inc/
    Actual
    inc/
    Actual
    inc/
    Budget
    inc/
    dec
    dec
    dec
    dec
    Enrollment (FTE)*
    4,536.8
    4,668.5
    3%
    4,873.6
    4%
    4,886.6
    0%
    4,910.0
    0%
    Number of Students -
    Free Meals
    1,510
    1,908
    26%
    2,144
    12%
    2,178
    2%
    2,269
    4%
    Number of Students -
    Reduced Meals
    582
    527
    -9%
    558
    6%
    564
    1%
    466 -17%
    Enrollment Information
    7
    USD# 261
    Miscellaneous Information
    Mill Rates by Fund
    2010-2011
    2011-2012
    2012-2013
    Actual
    Actual
    Budget
    General
    20.000
    20.000
    20.000
    Supplemental General
    22.316
    26.116
    26.173
    Adult Education
    0.000
    0.000
    0.000
    Capital Outlay
    4.008
    3.998
    5.000
    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
    15.856
    13.008
    11.423
    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
    62.180
    63.122
    62.596
    Historical Museum
    0.000
    0.000
    0.000
    Public Library Board
    0.000
    0.000
    0.000
    Public Library Board & Employee Bnfts
    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
    2010-2011
    2011-2012
    2012-2013
    62.180
    63.122
    62.596
    Total USD Mill Rates
    8
    USD# 261
    Other Information
    2010-2011
    2011-2012
    2012-2013
    Actual
    Actual
    Budget
    Assessed Valuation
    $131,718,342
    $133,326,364
    $134,148,000
    Bonded Indebtedness
    63,639,000
    61,856,000
    63,810,000
    9
    USD#
    261
    FTE
    Total Salary Average Salary
    FTE
    Total Salary Average Salary
    FTE
    Total Salary Average Salary
    Administrators (Certified/Non-Certified)
    37.0
    2,950,961
    79,756
    35.1
    2,998,176
    85,418
    35.0
    3,000,000
    85,714
    Teachers (Full Time)
    331.1
    18,423,540
    55,643
    335.0
    18,504,393
    55,237
    335.0
    18,600,000
    55,522
    Other Certified (Licensed) Personnel
    46.6
    2,761,253
    59,254
    42.9
    2,642,618
    61,599
    46.6
    26,500,000
    568,670
    Classified Personnel
    295.1
    8,701,352
    29,486
    300.2
    9,043,389
    30,125
    300.0
    9,050,000
    30,167
    Substitutes/Temporary Help
    XXXXX
    540,370 XXXXXXXXX
    XXXXX
    648,196 XXXXXXXXX
    XXXXX
    650,000 XXXXXXXXX
    DEFINITIONS
    Administrators: *Certified (Licensed) - Superintendent; Assistant Superintendent; Administrative Assistants;
    Principals; Assistant Principals; Directors/Supervisors Special Education; Directors/Supervisors of
    Health; Directors/Supervisors of VocEd; Instructional Coordinators/Supervisors; All Other
    Directors/Supervisors.
    ** Non-Certified - Assistant Superintendents; Business Managers; Business Services
    (Directors/Coordinators/Supervisors); Food Service (Directors/Coordinators/Supervisors);
    Transportation (Directors/Coordinators/Supervisors); Custodial Maintenance
    (Directors/Coordinators/Supervisors); Other (Directors/Coordinators/Supervisors).
    Teachers (Full Time Only): *Practical Arts/Vocational Teachers; Special Education Teachers; Prekindergarten Teachers;
    Kindergarten Teachers; Reading Specialists/Teachers; All Other Teachers.
    Other Certified (Licensed) Personnel: Part-Time Teachers; Library Media Specialists; School Counselors; Clinical or School
    Psychologists; Speech Pathologists; Audiologists; Nurses (RN); Social Workers.
    Classified Personnel: **Attendance Services Staff; Library Media Aides; Security Officers; Regular Education Teacher
    Aides; Secretarial/Clerical; Special Education Paraprofessionals; Nurses (LPN); Food Service
    Workers; Custodians, Bus Drivers.
    Substitutes/Temporary: **Substitute Teachers, Coaching Assistants and other short term temporary help.
    Total Salary: Report total salary including employee reduction plans***, supplemental and extra pay for
    summer school, and board paid fringe benefits (employer paid)****.
    *FTE for Certified Administrators, Teachers and Other Certified (Licensed) Personnel is defined by the local school board.
    Generally
    FTE for teachers with a
    9-10 month contract should be reported as 1.0; FTE for Principals with a 10-12 month contract should be reported as 1.0; FTE for Superintendents with a
    12 month contract should be reported as 1.0.
    **FTE of 1.0 for Non-Certified Administrators, Classified Personnel and Substitutes/Temporary should be based upon 2,080 hours.
    ***Employee reduction plans include benefits received by employees under a Section 125 Salary Reduction Agreement. Does not include social security,
    workers' compensation, and unemployment insurance.
    ****Board paid fringe benefits (employer paid) include group life, group health, disability income, accidental death and dismemberment, and hospital
    surgical, and/or medical expense insurance. Does not include social security, workers' compensation, and unemployment insurance.
    AVERAGE SALARY
    2010-11 Actual
    2011-12 Actual
    2012-13 Contracted
    10
    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
    • Certified Personnel
    • Enrollment
    • Dropouts
    • Graduates
    • Salary Reports
    Kansas Building Report Card
    • Attendance Rate
    • Graduation Rate
    • Dropout Rate
    • School Violence
    • Assessments
    • Reading
    • Mathematics
    • Writing
    • Graduates Passing Adv. Science Courses
    • Graduates Passing Adv. Math Courses
    http://www.ksde.org/Default.aspx?tabid=1870
    http://svapp15586.ksde.org/rcard/
    11
    Coding the USD Budget Document
    Funds will have the general definition as currently used under Kansas law which would include such funds
    fu
    as
    n
    g
    c
    e
    tio
    ne
    n
    r
    s
    alp,
    evrfocormatioed
    nabl
    ye
    duschcoaotionl
    p, erssopnnecial e
    lor eduactivcatioityn. ,
    T
    e
    h
    tc
    e
    .
    fun
    W
    ct
    ith
    ion
    in
    d
    e
    es
    a
    cr
    ch
    ib
    f
    es
    un
    t
    d
    he
    w
    a
    il
    ct
    l
    i
    b
    vi
    e
    ty
    a
    fo
    b
    r
    re
    w
    a
    h
    k
    i
    dow
    ch a
    n
    ser
    of
    vi
    5
    ce
    ma
    or
    jor
    material object is acquired.
    These 5 major functions include instruction, support services, operation of- non
    instructional services, facilities acquisition and construction servsic, eand other outlays such as debt service
    and fund transfers.
    Functions are further broken down into subfunctions, service areas and areas of responsibility. The major
    subfunctions fall under the support services. The services include student support, instructional support,
    general administration, school administration, operations and maintenance, and other support services.
    Each of these levels consists of activities that havomee s what the same general operational objectives.
    Furthermore, categories of activities comprising each of these divisions and subdivisions are grouped
    according to the princFipulne
    ctionth
    at the activities can be combined, compared, and are related. For example:
    Subfunction
    Service area
    Area of responsibility services
    2000
    2300
    2310
    2313
    Support Services
    General Administration
    Board of Education Services
    Board Treasurer
    An effort has been made to group together functions in relation to the magnitude of expenditures typically
    found in the LEA. This grouping corresponds to the categories most frequently requested in reporting to
    external authorities, especially the dfeeral government. The numbering code for functions are always in even
    thousands, such as 1000; 2000; 3000; etc.
    Within each function or subfunction will be a breakdown of expenditures that will be
    objec
    code
    t
    s.
    Examples of object codes would be saarlies, employee benefits, purchased professional and technical services,
    purchased property services, other purchased services, supplies and equipment. The object codes may have a
    further breakdown by different types of expenditures under each object c. odeFor example, salaries could be
    further broken down into salaries for teachers and other salaries for instruction.
    Below are definitions taken from the
    Kansas Accounting Handbooexk
    plaining what expenditures
    should be charged under which code.
    FUNCTION DEFINITIONS
    EXPENDITURES
    Code
    1000 Instruction
    Instruction includes the activities dealing directly with the interaction between teachers and students.
    Teaching may be provided for students in a school classroom, in another location such as a home or
    hospital, and in other learning situations such as those inivng
    olvco-curricular activities. It may also be
    provided through some other approved medium such as twwoa-y interactive video, television, radio,
    telephone, and correspondence. Included here are the activities of aides or classroom assistants of any
    type (clerks, graders, teaching machines, etc.) that assist in the instructional process.
    Include only regular and par-ttime teachers, teacher aides, or assistants, homebound teachers, hospital
    based teachers, substitute teachers and teachers on sabbatical leave.
    2000 Support Services
    Support services provide administrative, technical (such as guidance and health), and logistical support to
    facilitate and enhance instruction. These services exist to fulfill the objectives of instruction, community
    services and enterprise programs, rather than as entities within themselves.
    The subfunction of this function include: Student Support Services, Instructional Staff Support Services,
    General Administration, School Administration, Business, Operation and Maintenance of Plant Services,
    Student Transportation, Central Support, and Other Support.
    3000 Operation of Non-Instructional Services
    Activities concerned with providing non-instructional services to students, staff or the community. This
    would include such activities as food service operations, enterprise operations (such as LEA bookstores)
    and community services (such as recreation, public library, and historical museum).
    4000 Facilities Acquisition and Construction Service
    Activities concerned with acquiring land and buildings; remodeling buildings; constructing buildings and
    additions to buildings; initially installing or extending service systems and other b-uin iltequipment; and
    improving sites.
    5000 Other Services
    A number of outlays of governmental funds are not properly classified as expenditures, but still require
    budgetary or accounting control. These are classified under
    Other Servic
    Th
    es.
    ese include debt service
    payments (principal and interest) and certain transfers of monies from one fund to another.
    SUBFUNCTION DEFINITIONS
    EXPENDITURES
    Definitio- n A subfunction is the next level of accounting breakdown under the functions. An illustration of
    th
    Co
    is
    de
    in the Support Services function would be:
    2000 Support Services
    2100
    Student Support Services
    2200
    Instructional Staff Support Services
    2300
    General Administration
    2400
    School Administration
    2500
    Central Services
    2600
    Operation and Maintenance of Plant Services
    2700
    Student Transportation Services
    2900
    Other Support Services
    The numbering code for the main subfunctions always has been hundreds in the last 3 digits such as 2100,
    2200, etc.; 3100, 3200, etc. Further breakdown below the main subfunctions will continue such as:
    2110
    2111
    2112
    OBJECT DEFINITIONS
    EXPENDITURES
    The final breakdown of expenditures is called object codes. The object codes include such expenditures as
    salaries, employee benefits, purchased services, supplies and equipment. A detailed breakdown of object
    codes is provided for those schools that would like a further breakdown.
    Listed below are the nine major object codes and their definitions:
    Code
    100
    Personal Services - Salaries
    - amounts paid to all employees of the district. This includes gross
    salary for personal services rendered hwile in the payroll of the district.
    200
    Employee Benefits
    - Amounts paid by the district in behalf of employees; these amounts are not
    included in the gross salary, but are in addition to that amount. Such payments are fringe payments
    and, while not paid directly to employees, nevertheless are part of the cost of personal services.
    Used
    with all functions except 5000.
    There are no subfunctions in the
    Instruction function category.
    300 Purchased Professional and Technical Services
    - services which by their nature can be
    performed only by persons or firms with specialized skills and knowledge. Included are the services
    of architects, engineers, auditors, dentists, medical doctors, lawyers, consultants, teachers,
    accountants, etc.
    400
    Purchased Property Services
    - services purchased to operate, repair, maintain, and rent property
    owned or used by the district.
    These services are performed by persons other than district employees.
    500
    Other Purchased Services
    - amounts paid for services rendered by organizations or personnel not
    on the payroll of the district (separate from Professional and Technical Services or Property
    Services). While a product may or may not result from the transaction, the primary reason for the
    purchase is the service provided.
    600
    Supplies and Materials
    - amounts paid for items that are consumed, worn out, or deteriorated
    through use.
    700 Property
    - expenditures for acquiring fixed assets, including land or existing buildings;
    improvements of grounds; initiael quipment; additional equipment; and replacement of equipment.
    800
    Other Objects
    -amounts paid for goods and services not otherwise classified above.
    900 Other Uses of Funds (Appropriated Funds Only)
    - this series of codes is used to classify
    transactions which are not properly recorded as expenditures to the LEA but require budgetary or
    accounting control. These include redemption of principal and interest on -lteonrm
    g debt and fund
    transfers.
    Used with governmental funds only.
    Fund Classification Descriptions
    Description
    General Fund, Supplemental General Fund (i.e. Local Option Budget/LOB)
    Accounts for all financial resources of the LEA except those required to be accounted for in another fund.
    Special Revenue Funds (Adult Education, Special Liability Expense, Adult Supplemental Education, Bilingual
    Education, Virtual Education, Driver Training, Professional Development, Parent Education Program, Summer
    School, Special Education, Vocational Education, Textbook & Student Materials Revolving Fund, Capital Outlay
    Fund, Extraordinary School Program, Food Service, Extraordinary Growth Facility, Coop Special Education, Federal
    Funds, At Risk 4yr Old, At Risk K-12, Declining Enrollment, Tuition Reimbursement and KPERS.)
    Account for the proceeds of specific revenue sources (other than expendable trusts or major capital
    projects) that are legally restricted to expenditure for specified purposes. Some examples of special
    revenue funds might include:
    Restricted State or Federal grant-sin-aid
    Restricted tax levies
    A separate fund may be used for each restricted source, or one fund may be used supplemented by the
    dimension Project/Reporting code.
    Capital Project Funds
    Account for bond proceeds used to acquire or construmact jor capital facilities.
    Debt Service Funds (Bond & Interest, Special Assessment, No-Fund Warrants and Temporary Notes)
    Account for the accumulation of resources for, and the payment of general debt, principal and interest.
    Internal Service Funds
    Internal Service Funds are used to account for the financing on a rceosimt-bursement basis of goods or
    services provided by one department or agency to other departments or outside agencies. This type of
    fund is used to ensure that all costs are accounted for and recovered through user fees. However, use of
    an internal service fund is not required. It is acceptable to use a special revenue fund for this purpose.
    Trust and Agency Funds (Recreation Commission, Recreation Commission Employees Benefit, Library Board,
    Library Board Employees Benefit, Historical Museum, School Retirement, Special Reserve Fund, Contingency
    Reserve Fund, Gifts and Grants.)
    General Fixed Asset Accounts
    All of a governmental unit's fixed assets which are not recorded in an enterprise, internal service, or trust
    fund, should be recorded in the General Fixed Assets Account Group. This account group is not a fund
    and does not, therefore, report operations like gthene eral fund or a special revenue fund. It is essentially
    a list of the district's fixed assets and is designed to help ensure accountability.
    General Long-Term Debt Account Group
    All of a governmental unit's lon-tegrm debt that is not recorded in annt eerprise, internal service, or trust
    fund, should be recorded in the General Lo-Tngerm Debt Account Group. This account group is not a fund
    and does not, therefore report operations like the general fund or a special revenue fund. It is essentially
    a list of the district's unmatured debt such as general obligation bonds, temporary notes, anfud nd no-
    warrants. It would also include liabilities for certain compensated absences (vacation and sick leave) and
    other claims and judgments against the district.
    NOTE: Student Activity Funds
    Accounts for moneys related tof ees and user charges, gate receipts, school project accounts, student
    organization accounts, and special revolving accounts. Go
    online to
    www.ksde.org
    , look under most
    requested topics and select > School Finance. Under School Finance Index, select Guidelines and Manuals
    and download the
    Kansas Accounting Handbook
    . Refer to the section calle
    G
    d
    uidelines for School Activity
    Funds
    that outlines the speifcic guidelines for these accounts.

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