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 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 1 ................. Summary of Total Expenditures by function (all funds)
Page 2 ................. Summary of General and Supplemental General Fund Expenditures by Function
Page 3 ................. Instruction Expenditures
Page 4 ................. Sources of Revenue (state, federal and local) and proposed budget for current year
Page 5 ................. Enrollment and Low Income Students
Page 6 ................. Mill Rates by Fund
Page 7 ................. Assessed Valuation and Bonded Indebtedness
Page 8 ................. Average Salary - This page provides FTE and average salaries for administrators, teachers,
licensed personnel, and substitutes.
Page 9 ................. KSDE and USD 261 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
Coding Expenditures in the Budget Document
(Definitions for Functions, Sub-functions, Objects)
Funds in the USD budget document have a general definition as currently used under Kansas law which would
include such funds as general, vocational education, special education, transportation, etc. Within each fund will be
a breakdown by function, sub-function, object and sub-object. This document will explain what expenditures should
be charged under which code.
Additional information can be found in the
Kansas Accounting Handbook
which is available on the KSDE
www.ksde.org
. Highlight DATA (in blue) and select School Finance. Under School Finance Information,
select Guidelines and Manuals. This handbook explains in detail how functions, sub-functions and objects are used
to breakdown expenditures in each of the funds, and includes a section with Guidelines for Activity Funds.
8/5/2011 2:53 PM
Code No. 01
Page 2
STATE OF KANSAS
Budget Form USD-B
CERTIFICATE
2011-2012
TABLE OF CONTENTS:
2011-2012 ADOPTED BUDGET
Amount of
Code
2011 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
70,284,549
8,037,096
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: ________________, 2011
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
2009 Delinquent Tax Percentage
5.220
%
Rate Used in this Budget
2.000 %
for 2011-2012
County Clerk's Use Only
8/5/2011 2:53 PM
Code No. 02
USD#
261
STATE OF KANSAS
Budget Form USD-B
2011-2012
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.
8/5/2011
2:53 PM
Code No. 04
Page 1
STATE OF KANSAS
USD# 261
Budget Form USD-C
2011-2012
WORKSHEET I
(Columns (1) through (5) must match Form 110)
Less
Less 2010
Less
FOR FISCAL YEAR 2011-2012
Code
Actual
5.500
Tax
Tax
2010 Tax
Motor Vehicle Recreational
Amount of
Estimate of 2011
04
2010
Allowance
Received
Refunded
In
Tax (includes
Vehicle
2011 Tax to Taxes 1/1/2012
Line
Tax Levy
for Delinquency in 2010-11
in 2010-11
Process
16/20M Tax)
Tax
be Levied
6/30/2012
Fund
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
General
01
2,256,950
124,132
2,120,676
10
12,132 XXXXXXXXXXX XXXXXXXXXX
2,287,844
2,104,816
Supplemental General
03
2,937,628
161,570
2,749,454
9
26,595
477,704
10,853
3,481,888
3,203,337
Adult Education
05
0
0
0
0
0
0
0
0
0
Capital Outlay
10
527,656
29,021
494,836
4
3,795
113,709
2,583
533,063
490,418
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
2,087,233
114,798
1,953,850
7
18,578
274,134
6,228
1,734,301
1,595,557
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
7,809,467
7,318,816
30
865,547
SEE INSTRUCTIONS ON NEXT PAGE
8/5/2011
2:53 PM
Code No. 04
Page 2
Adult Education Computation – Taxes to be Levied
Assessed Valuation
$133,265,756
x Adult Ed. Mill levy
0.000
=
$0
Taxes to be
Levied
Capital Outlay Computation – Taxes to be Levied
Assessed Valuation
$133,265,756
x Capital Outlay Mill levy
4.000 =
$533,063
Taxes to be
Levied
Tax Collection Ratio for 2010
93.717 %
8/5/2011 2:53 PM
Code No. 05
STATE OF KANSAS
USD#
261
Budget Form USD-D
2011-2012
STATEMENT OF INDEBTEDNESS
Amount Due
Amount Due
Date
Int.
Amount of
Amount
Date Due
2011-2012
July-Dec. 2012
of
Rate
Bonds
Outstanding
Issue
%
Issued
7/1/2011
Int.
Prin.
Int.
Prin.
Int.
Prin.
Purpose of Debt
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
Prior to July 1, 1992
Total
xxxxxxx
xxxxxx
xxxxxxxxxxxxx
0 xxxxxxxx
xxxxxxxx
0
0
0
0
After July 1, 1992
Series 2004 (Refunded)
4/1/2004
3.04
6,880,000
5,235,000
11/1/2011 11/1/2011
87,199
580,000
5/1/2012
79,224
11/1/2012 11/1/2012
79,224
600,000
Series 2005 (Refunded)
3/1/2005
3.36
8,060,000
7,380,000
11/1/2011 11/1/2011
126,485
705,000
5/1/2012
115,558
11/1/2012 11/1/2012
115,558
730,000
Series 2005
10/15/2005
4.59
20,000,000
20,000,000
11/1/2011
450,150
5/1/2012
450,150
11/1/2012
450,150
Series 2007
2/1/2007
4.47
29,585,000
28,585,000
11/1/2011 11/1/2011
692,825
495,000
5/1/2012
682,925
11/1/2012 11/1/2012
682,925
505,000
Total
xxxxxxx
xxxxxxx xxxxxxxxxxxxx
61,200,000 xxxxxxxx
xxxxxxxx
2,684,516
1,780,000
1,327,857
1,835,000
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.
8/5/2011 2:53 PM
Code No. 05a
STATE OF KANSAS
USD No.
261
Budget Form USD-D1
2011-2012
STATEMENT OF CONDITIONAL LEASE, LEASE–
PURCHASE AND CERTIFICATE OF PARTICIPATION
Term
Total
Total
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)
7/1/2011
2011-2012
July - Dec 2012
Item/Service Purchased
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Grandlane Addition
12/1/2003
180
4.50
970,000
970,000
565,000
86,000
85,000
2008 Bluebird Activity Bus
9/28/2009
36
3.50
135,900
135,900
45,300
45,300
0
TOTAL
$1,105,900
$0
$1,105,900
$610,300
$131,300
$85,000
*If you are merely leasing/renting with no intent to purchase, do not list--such transactions are not lease-purchases.
8/5/2011 2:53 PM
Code No. 06
Page 1
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
Code 2009-2010
2010-2011
2011-2012
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
2008 $
05
44,539
2009 $
10
2,097,695
49,531
2010 $
15
2,120,676
12,132
2011 $
20
2,104,816
1140 Delinquent Tax
25
75,737
91,027
62,097
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
22,606,269
22,588,707
23,355,691
3130 Mineral Production Tax
115
162
3205 Special Education Aid
120
3,734,592
4,185,772
4,766,500
4000 FEDERAL SOURCES
4599 ARRA Stabilization Funds
140
1,350,466
525,430
4604 Ed Jobs Funds
143
920,027
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
0
29,242
RESOURCES AVAILABLE
170
29,909,460
30,481,170
30,330,478
TOTAL EXPENDITURES & TRANSFERS
175
29,909,460
30,481,170
30,330,478
EXCESS REVENUE TO STATE ***
200
0 **
UNENCUMBERED CASH BALANCE JUNE 30
190
0
0 xxxxxxxxxxx
* Only deduct 70% of the estimated 2011-2012 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.
**** 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 and National Board Certified teacher payments.
***** 2011 SB111 authorizes transfers from the approved funds to expend unencumbered cash balances
as approved by the local board.
8/5/2011 2:53 PM
Code No. 06
Page 2
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
Code 2009-2010
2010-2011
2011-2012
GENERAL EXPENDITURES
06
Actual
Actual
Budget
Line
(1)
(2)
(3)
1000 Instruction
100 Salaries
110 Certified
210
7,950,952
9,360,264
10,200,000
120 NonCertified
215
173,498
172,779
200,000
200 Employee Benefits
210 Insurance (Employee)
220
744,954
867,183
900,000
220 Social Security
225
858,609
859,007
900,000
290 Other
230
130,458
111,654
125,000
300 Purchased Professional and Technical Services
235
17,254
21,746
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
248,060
375,634
300,000
600 Supplies
610 General Supplemental (Teaching)
260
150,267
244,369
301,478
644 Textbooks
265
650 Supplies (Technology Related)
267
680 Miscellaneous Supplies
270
42,665
53,191
75,000
700 Property (Equipment & Furnishings)
275
21,398
34,382
50,000
800 Other
280
2000 Support Services
2100 Student Support Services
100 Salaries
110 Certified
285
812,593
888,597
950,000
120 NonCertified
290
209,737
211,807
250,000
200 Employee Benefits
210 Insurance (Employee)
295
76,985
88,525
100,000
220 Social Security
300
78,651
81,449
100,000
290 Other
305
26,100
30,844
50,000
300 Purchased Professional and Technical Services
310
400 Purchased Property Services
313
500 Other Purchased Services
315
593
591
1,000
600 Supplies
320
11,728
16,439
18,000
700 Property (Equipment & Furnishings)
325
800 Other
330
2200 Instr Support Staff
100 Salaries
110 Certified
335
951,315
864,597
900,000
120 NonCertified
340
644,935
640,188
660,000
200 Employee Benefits
210 Insurance (Employee)
345
95,248
85,632
100,000
220 Social Security
350
116,388
112,133
125,000
290 Other
355
13,554
13,885
15,000
300 Purchased Professional
and Technical Services
360
223
1,000
400 Purchased Property Services
363
500 Other Purchased Services
365
9,555
10,143
13,000
8/5/2011 2:53 PM
Code No. 06
Page 3
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
Code 2009-2010
2010-2011
2011-2012
GENERAL EXPENDITURES
06
Actual
Actual
Budget
Line
(1)
(2)
(3)
600 Supplies
640 Books (not textbooks)
and Periodicals
370
44,528
45,918
50,000
650 Technology Supplies
375
13,717
24,298
26,000
680 Miscellaneous Supplies
380
14,583
10,257
12,000
700 Property (Equipment & Furnishings)
385
800 Other
390
24,427
17,149
20,000
2300 General Administration
100 Salaries
110 Certified
395
140,305
142,368
150,000
120 NonCertified
400
77,855
76,461
85,000
200 Employee Benefits
210 Insurance (Employee)
405
14,496
19,554
25,000
220 Social Security
410
14,568
14,379
20,000
290 Other
415
211
222
1,000
300 Purchased Professional
and Technical Services
420
52,309
70,376
75,000
400 Purchased Property Services
425
500 Other Purchased Services
520 Insurance
430
530 Communications
(Telephone, postage, etc.)
435
43,468
41,696
50,000
590 Other
440
16,402
9,543
10,000
600 Supplies
445
13,555
13,023
15,000
700 Property (Equipment & Furnishings)
450
800 Other
455
85,146
113,999
115,000
2400 School Administration
100 Salaries
110 Certified
460
1,281,799
1,257,088
1,300,000
120 NonCertified
465
732,376
702,476
725,000
200 Employee Benefits
210 Insurance (Employee)
470
115,277
125,062
150,000
220 Social Security
475
149,147
149,988
160,000
290 Other
480
18,344
19,066
20,000
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
5,000
590 Other
500
16,049
17,020
18,000
600 Supplies
505
2,793
35,667
5,000
700 Property (Equipment & Furnishings)
510
800 Other
515
8/5/2011 2:53 PM
Code No. 06
Page 4
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
Code 2009-2010
2010-2011
2011-2012
GENERAL EXPENDITURES
06
Actual
Actual
Budget
Line
(1)
(2)
(3)
2600 Operations & Maintenance
100 Salaries
120 NonCertified
520
1,811,471
1,771,971
2,000,000
200 Employee Benefits
210 Insurance (Employee)
525
161,120
178,353
200,000
220 Social Security
530
133,332
129,400
150,000
290 Other
535
8,165
8,549
10,000
300 Purchased Professional
and Technical Services
540
400 Purchased Property Services
411 Water/Sewer
545
52,199
65,293
70,000
420 Cleaning
550
70,575
78,091
85,000
430 Repairs & Maintenance
555
14,572
16,358
18,000
440 Rentals
560
460 Repair of Buildings
565
71,662
60,572
65,000
490 Other
570
1,925
3,670
5,000
500 Other Purchased Services
520 Insurance
575
11,583
12,282
13,000
590 Other
580
44,568
30,006
35,000
600 Supplies
610 General Supplies
585
263,264
273,262
275,000
620 Energy
621 Heating
590
622 Electricity
595
626 Motor Fuel (not schoolbus)
600
25,877
22,980
25,000
629 Other
605
635
862
1,000
680 Miscellaneous Supplies
610
6,848
4,972
5,500
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
8/5/2011 2:53 PM
Code No. 06
Page 5
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
Code 2009-2010
2010-2011
2011-2012
GENERAL EXPENDITURES
06
Actual
Actual
Budget
Line
(1)
(2)
(3)
2700 Student Transportation Serv
2720 Supervision
100 Salaries
120 NonCertified
652
155,703
159,000
200,000
200 Employee Benefits
210 Insurance
654
2,850
3,391
5,000
220 Social Security
656
11,146
11,971
15,000
290 Other
658
8,185
9,087
10,000
600 Supplies
660
730 Equipment
662
800 Other
664
2710 Vehicle Operating Services
100 Salaries
120 NonCertified
666
509,252
474,302
500,000
200 Employee Benefits
210 Insurance
668
30,126
25,604
30,000
220 Social Security
670
37,577
34,530
40,000
290 Other
672
471
457
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
27,938
27,029
30,000
626 Motor Fuel
682
107,270
129,700
150,000
730 Equipment (Including Buses)
684
150,827
690
1,000
800 Other
686
16,260
10,569
12,000
2730 Vehicle Services& Maintenance Services
100 Salaries
120 NonCertified
688
92,582
80,327
100,000
200 Employee Benefits
210 Insurance
690
5,306
5,778
8,000
220 Social Security
692
6,788
6,763
9,000
290 Other
694
86
90
300 Purchased Professional and Tech Services
696
400 Purchased Property Services
698
30,023
31,913
30,000
500 Other Purchased Services
700
600 Supplies
702
50,339
56,128
50,000
730 Equipment
704
800 Other
706
2790 Other Student Transportation Services
100 Salaries
120 NonCertified
708
968
1,073
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
104
174
600 Supplies
722
164
747
730 Equipment
724
800 Other
726
8/5/2011 2:53 PM
Code No. 06
Page 6
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
Code 2009-2010
2010-2011
2011-2012
GENERAL EXPENDITURES
06
Actual
Actual
Budget
Line
(1)
(2)
(3)
2500, 2900 Other Supplemental Service
100 Salaries
110 Certified
730
120,241
120,499
150,000
120 NonCertified
735
531,684
417,026
450,000
200 Employee Benefits
210 Insurance
740
38,323
47,073
55,000
220 Social Security
745
48,692
48,939
55,000
290 Other
750
613
647
300 Purchased Professional and Technical Services
755
44,808
64,635
75,000
400 Purchased Property Services
760
500 Other Purchased Services
765
14,043
11,631
13,000
600 Supplies
770
9,774
80,388
20,000
700 Property (Equipment & Furnishings)
775
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
50,000
0
0
937 Virtual Education
807
172,000
68,964
0
938 Capital Outlay
810
1,269,689
1,500,000
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
100,000
7,305
0
948 Parent Education Program
835
0
15
0
949 Summer School
837
0
0
0
950 Special Education
840
4,234,592
4,185,772
4,766,500
954 Vocational Education
850
500,000
10,000
0
963 Special Liability Expense Fund
855
0
0
0
972 Contingency Reserve**
885
0
11,000
0
974 Textbook & Student Materials Revolving Fund
889
100,000
100,000
0
976 At Risk (4yr Old)
891
400,000
225,000
200,000
978 At Risk (K-12)
893
2,090,928
1,800,000
1,000,000
TOTAL EXPENDITURES & TRANSFERS*
xxxx
29,909,460
30,481,170
30,330,478
* 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 through 2011-12. However at no time in the
school year 2012-13 (July 1, 2012) or any school year thereafter shall the amount maintained
in the contingency reserve exceed an amount equal to 6% of the general fund budget of the
district for the school year.
8/5/2011 2:53 PM
Code No. 07
Page 1
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
Code
2009-2010
2010-2011
2011-2012
Federal Funds
07
Actual
Actual
Budget
(Monies Not Included in Other Funds)
Line
(1)
(2)
(3)
UNENCUMBERED CASH BALANCE JULY 1
01
0
8
1,954
Cancel of Prior Yr Enc
03
REVENUE:
4000 FEDERAL SOURCES-GRANTS
4591 Title I*
010
826,119
548,743
550,000
4593 Title II**
015
161,849
147,231
145,000
4594 Title IV (Drug Free)
020
13,834
4602 Title IV (21st Century)
022
73,237
74,000
4597 Reading First
045
XXXXXXXXXX XXXXXXXXXX
4601 Title III (English Language Acquisition)
060
17,378
13,200
13,000
4603 Charter Schools
062
4599 Other
075
166,720
152,995
140,000
RESOURCES AVAILABLE
170
1,185,900
935,414
923,954
TOTAL EXPENDITURES & TRANSFERS
175
1,185,892
933,460
923,954
UNENCUMBERED CASH BALANCE JUNE 30
190
8
1,954
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.
8/5/2011 2:53 PM
Code No. 07
Page 2
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
Code
2009-2010
2010-2011
2011-2012
Federal Funds Expenditures
07
Actual
Actual
Budget
(Monies Not Included in Other Funds)
Line
(1)
(2)
(3)
1000 Instruction
100 Salaries
110 Certified
210
359,801
402,475
375,000
120 NonCertified
215
65,245
66,277
60,000
200 Employee Benefits
210 Insurance (Employee)
220
32,180
24,062
22,000
220 Social Security
225
24,958
26,964
25,000
290 Other
230
347
420
300 Purchased Professional and Technical Services
235
26,632
737
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
2,284
1,322
1,954
600 Supplies
610 General Supplemental (Teaching)
260
8,854
1,396
1,500
644 Textbooks
265
650 Supplies (Technology Related)
267
680 Miscellaneous Supplies
270
2,518
4,713
5,000
700 Property (Equipment & Furnishings)
275
800 Other
280
35,608
2,255
2,500
2000 Support Services
2100 Student Support Services
100 Salaries
110 Certified
285
29,016
22,982
20,000
120 NonCertified
290
22,828
31,116
30,000
200 Employee Benefits
210 Insurance (Employee)
295
3,355
3,715
4,000
220 Social Security
300
3,993
3,870
4,000
290 Other
305
50
51
300 Purchased Professional and Technical Services
310
41,830
51,293
50,000
400 Purchased Property Services
313
500 Other Purchased Services
315
3,748
5,856
10,000
600 Supplies
320
21,747
56,832
50,000
700 Property (Equipment & Furnishings)
325
23
800 Other
330
2200 Instr Support Staff
100 Salaries
110 Certified
335
13,616
43,422
40,000
120 NonCertified
340
200 Employee Benefits
210 Insurance (Employee)
345
220 Social Security
350
1,873
3,160
4,000
290 Other
355
167
43
300 Purchased Professional
and Technical Services
360
306,836
10,210
50,000
400 Purchased Property Services
363
500 Other Purchased Services
365
134,935
97,252
100,000
8/5/2011 2:53 PM
Code No. 07
Page 3
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
Code
2009-2010
2010-2011
2011-2012
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
683
32,110
30,000
700 Property (Equipment & Furnishings)
385
800 Other
390
2300 General Administration
100 Salaries
110 Certified
395
1,445
2,271
2,000
120 NonCertified
400
200 Employee Benefits
210 Insurance (Employee)
405
220 Social Security
410
63
290 Other
415
1
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
8/5/2011 2:53 PM
Code No. 07
Page 4
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
Code
2009-2010
2010-2011
2011-2012
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
2,000
2700 Student Transportation Services
2710 Vehicle Operating Services
100 Salaries
120 NonCertified
625
6,699
11,627
10,000
200 Employee Benefits
210 Insurance
630
220 Social Security
635
512
889
1,000
290 Other
640
7
12
442 Rent of Vehicles (lease)
645
500 Other Purchased Services
513 Contracting of Bus Services
650
3,964
5,012
5,000
519 Mileage in Lieu of Trans
655
520 Insurance
660
626 Motor Fuel
665
744
730 Equipment (including buses)
670
800 Other
675
8/5/2011 2:53 PM
Code No. 07
Page 5
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
Code
2009-2010
2010-2011
2011-2012
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
600 Supplies
720
700 Property (Equipment & Furnishings)
725
1,800
800 Other
730
30,097
16,493
15,000
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
1,185,892
933,460
923,954
8/5/2011
2:53 PM
Code No. 08
Page 1
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
SUPPLEMENTAL GENERAL
Code
2009-2010
2010-2011
2011-2012
(LOCAL OPTION)
08
Actual
Actual
Budget
Line
(1)
(2)
(3)
UNENCUMBERED CASH BALANCE JULY 1
01
39,332
144,306
178,433
Cancel of Prior Year Encumbrances
03
REVENUE:
1000 LOCAL SOURCES
1110 Ad Valorem Tax Levied
2008 $
10
52,672
2009 $
15
2,758,543
66,154
2010 $
20
2,749,454
26,595
1140 Delinquent Tax
25
82,385
109,275
80,826
1410 Transportation Fees
47
1980 Reimbursements
60
28,056
2000 COUNTY SOURCES
2400 Motor Vehicle Tax (Includes 16/20M Tax)
70
355,956
380,709
477,704
2450 Recreational Vehicle Tax
75
10,853
2800 In Lieu of Taxes IRBs
85
0
3000 STATE SOURCES
3140 Supplemental State Aid
95
4,593,074
6,512,440
6,401,321
4000 FEDERAL SOURCES
4599 ARRA Stabilization Funds
140
1,560,541
RESOURCES AVAILABLE
170
9,442,503
9,990,394
7,175,732
TOTAL EXPENDITURES & TRANSFERS
175
9,298,197
9,811,961
10,316,259
TAX REQUIRED (175 minus 170)
195
3,140,527
PERCENT OF COLLECTION*
196
92.000 %
TOTAL 2011 TAX REQUIRED (195÷196)
197
3,413,616
Delinquent Tax
200
68,272
AMOUNT OF 2011 TAX TO BE LEVIED
Line 197 + Line 200
205
3,481,888
UNENCUMBERED CASH BALANCE JUNE 30
207
144,306
178,433 xxxxxxxxxxx
*From Form 110, Table I, Line 2.
12 mo.
12 mo.
12 mo.
Code
2009-2010
2010-2011
2011-2012
SUPPLEMENTAL GENERAL EXPENDITURES
08
Actual
Actual
Budget
(LOCAL OPTION)
Line
(1)
(2)
(3)
1000 Instruction
.
100 Salaries
110 Certified
210
1,788,323
126,175
150,000
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
238
324
500
644 Textbooks
265
650 Supplies (Technology Related)
267
680 Miscellaneous Supplies
270
110,871
700 Property (Equipment & Furnishings)
275
621,191
675,474
700,000
800 Other
280
8/5/2011
2:53 PM
Code No. 08
Page 2
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
Code
2009-2010
2010-2011
2011-2012
SUPPLEMENTAL GENERAL
08
Actual
Actual
Budget
(LOCAL OPTION)
Line
(1)
(2)
(3)
2000 Support Services
2100 Student Support Services
100 Salaries
110 Certified
285
78,019
77,340
90,000
120 Non-Certified
290
200 Employee Benefits
210 Insurance (Employee)
295
3,355
3,715
4,500
220 Social Security
300
6,124
6,218
7,000
290 Other
305
77
83
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
60,136
53,044
60,000
800 Other
330
2200 Instr Support Staff
100 Salaries
110 Certified
335
131,334
132,740
150,000
120 NonCertified
340
200 Employee Benefits
210 Insurance (Employee)
345
3,333
3,655
4,500
220 Social Security
350
10,009
10,111
12,000
290 Other
355
126
133
300 Purchased Professional and Technical Serv
360
4,301
6,836
8,000
400 Purchased Property Services
363
500 Other Purchased Services
365
1,291
1,336
2,000
600 Supplies
640 Books (not textbooks) and Periodicals
370
206
650 Technology Supplies
375
2,073
4,418
5,000
680 Miscellaneous Supplies
380
21,097
19,512
20,000
700 Property (Equipment & Furnishings)
385
949
1,000
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
192,481
421,190
400,000
530 Communications (Telephone, postage, etc.)
435
590 Other
440
600 Supplies
445
700 Property (Equipment & Furnishings)
450
13,134
3,849
5,000
800 Other
455
55,178
15,063
25,000
8/5/2011
2:53 PM
Code No. 08
Page 3
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
Code
2009-2010
2010-2011
2011-2012
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
5,626
41,518
45,000
200 Employee Benefits
210 Insurance (Employee)
525
74
2,526
3,000
220 Social Security
530
429
3,096
4,000
290 Other
535
5
41
300 Purchased Professional and Technical Services 540
176,232
400 Purchased Property Services
411 Water/Sewer
545
6,249
5,769
7,500
420 Cleaning
550
709
821
1,000
430 Repairs & Maintenance
555
1,212
358
1,000
440 Rentals
560
460 Repair of Buildings
565
490 Other
570
3,499
2,019
2,000
500 Other Purchased Services
520 Insurance
575
590 Other
580
6,157
3,360
5,000
600 Supplies
610 General Supplies
585
12,072
9,827
10,000
620 Energy
621 Heating
590
219,752
154,195
300,000
622 Electricity
595
511,624
515,816
750,000
626 Motor Fuel (not schoolbus)
600
629 Other
605
680 Miscellaneous Supplies
610
700 Property (Equipment & Furnishings)
615
800 Other
620
8/5/2011
2:53 PM
Code No. 08
Page 4
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
Code
2009-2010
2010-2011
2011-2012
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
8/5/2011
2:53 PM
Code No. 08
Page 5
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
Code
2009-2010
2010-2011
2011-2012
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
60,759
62,077
65,000
120 NonCertified
735
200 Employee Benefits
210 Insurance
740
3,355
31,711
5,000
220 Social Security
745
4,526
4,707
5,000
290 Other
750
285,132
230,607
300,000
300 Purchased Professional and Technical Services 755
14,705
15,803
20,000
400 Purchased Property Services
760
1,901
3,191
5,000
500 Other Purchased Services
765
3,651
7,001
10,000
600 Supplies
770
2,612
2,261
3,000
700 Property (Equipment & Furnishings)
775
2,774
1,588
3,000
800 Other
780
47,218
49,706
300,000
3300 Community Services Operations
785
4300 Architectural & Engineering Services
790
3,078
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
166,000
185,000
200,000
937 Virtual Education
810
0
0
0
940 Driver Training
815
100,000
50,000
100,000
943 Extraordinary School Prog
823
0
0
0
944 Food Service
825
0
0
0
946 Professional Development
830
0
0
50,000
948 Parent Education Program
835
85,000
130,000
85,000
949 Summer School
837
0
0
0
950 Special Education
840
2,000,000
2,837,747
2,592,259
954 Vocational Education
850
70,000
650,000
500,000
963 Special Liability Expense Fund
855
0
0
0
974 Textbook & Student Materials Revolving
880
0
300,000
100,000
976 At Risk (4yr Old)
885
200,000
200,000
200,000
978 At Risk (K-12)
890
2,200,000
2,750,000
3,000,000
TOTAL EXPENDITURES & TRANSFERS*
xxxx
9,298,197
9,811,961
10,316,259
*
Enter on Code 08, Line 175.
8/5/2011 2:53 PM
Code No. 11
Page 1
STATE OF KANSAS
USD# 261
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
Code
2009-2010
2010-2011
2011-2012
AT RISK FUND (4 Year Old)
11
Actual
Actual
Budget
Line
(1)
(2)
(3)
UNENCUMBERED CASH BALANCE JULY 1
01
203,703
397,596
412,169
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
400,000
225,000
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
803,703
822,596
812,169
TOTAL EXPENDITURES & TRANSFERS
175
406,107
410,427
431,650
UNENCUMBERED CASH BALANCE JUNE 30
190
397,596
412,169
380,519
12 mo.
12 mo.
12 mo.
AT RISK FUND (4 Year Old)
Code
2009-2010
2010-2011
2011-2012
EXPENDITURES
11
Actual
Actual
Budget
Line
(1)
(2)
(3)
1000 Instruction
100 Salaries
110 Certified
210
219,686
228,996
240,000
120 NonCertified
215
66,276
70,078
75,000
200 Employee Benefits
210 Insurance (Employee)
220
27,599
38,897
42,000
220 Social Security
225
20,684
21,984
24,000
290 Other
230
258
291
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
15,013
5,421
10,000
600 Supplies
610 General Supplemental (Teaching)
255
2,303
1,985
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
357
215
500
8/5/2011 2:53 PM
Code No. 11
Page 2
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
AT RISK FUND (4 Year Old)
Code
2009-2010
2010-2011
2011-2012
EXPENDITURES
11
Actual
Actual
Budget
Line
(1)
(2)
(3)
200 Employee Benefits
210 Insurance (Employee)
290
220 Social Security
295
27
16
290 Other
300
0
300 Purchased Professional and Technical Services 305
400 Purchased Property Services
307
500 Other Purchased Services
310
600 Supplies
315
76
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
34,755
27,099
20,000
120 NonCertified
395
10,954
10,213
11,000
200 Employee Benefits
210 Insurance (Employee)
400
3,652
1,224
3,000
220 Social Security
405
3,480
2,862
3,000
290 Other
410
43
37
300 Purchased Professional and Technical Services 415
500 Other Purchased Services
420
420
140
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
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
8/5/2011 2:53 PM
Code No. 11
Page 3
12 mo.
12 mo.
12 mo.
AT RISK FUND (4 Year Old)
Code
2009-2010
2010-2011
2011-2012
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
600
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
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
406,107
410,427
431,650
8/5/2011 2:53 PM
Code No. 13
Page 1
STATE OF KANSAS
USD# 261
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
Code
2009-2010
2010-2011
2011-2012
AT RISK FUND (K-12)
13
Actual
Actual
Budget
Line
(1)
(2)
(3)
UNENCUMBERED CASH BALANCE JULY 1
01
573,167
1,051,609
1,200,018
Cancel of Prior Year Encumbrance
03
REVENUE:
1000 LOCAL SOURCES
1300 Tuition
1312 Individuals
05
1315 Individual (Summer School)
15
30,824
34,502
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
200,000
4000 FEDERAL SOURCES
4590 Other Federal Aid
115
5000 OTHER
5206 Transfer From General
135
2,090,928
1,800,000
1,000,000
5208 Transfer From Supplemental General
140
2,200,000
2,750,000
3,000,000
5253 Transfer From Contingency Reserve
145
0
0 xxxxxxxxxxxxx
RESOURCES AVAILABLE
170
5,094,919
5,636,111
5,230,018
TOTAL EXPENDITURES & TRANSFERS
175
4,043,310
4,436,093
4,717,800
UNENCUMBERED CASH BALANCE JUNE 30
190
1,051,609
1,200,018
512,218
12 mo.
12 mo.
12 mo.
AT RISK FUND (K-12)
Code
2009-2010
2010-2011
2011-2012
EXPENDITURES
13
Actual
Actual
Budget
Line
(1)
(2)
(3)
1000 Instruction
100 Salaries
110 Certified
210
3,227,183
3,575,584
3,800,000
120 NonCertified
215
80,964
51,791
80,000
200 Employee Benefits
210 Insurance (Employee)
220
20,562
24,015
30,000
220 Social Security
225
95,077
103,940
110,000
290 Other
230
27,027
29,962
30,000
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
3,621
7,167
10,000
600 Supplies
610 General Supplemental (Teaching)
255
7,509
17,226
20,000
644 Textbooks
260
90,973
123,951
100,000
650 Supplies (Technology Related)
263
59,767
63,349
70,000
680 Miscellaneous Supplies
265
700 Property (Equipment & Furnishings)
270
2,908
4,367
10,000
800 Other
275
2000 Support Services
2100 Student Support Services
100 Salaries
110 Certified
280
120 NonCertified
285
8/5/2011 2:53 PM
Code No. 13
Page 2
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
AT RISK FUND (K-12)
Code
2009-2010
2010-2011
2011-2012
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
40,000
5,000
10,000
400 Purchased Property Services
307
500 Other Purchased Services
310
600 Supplies
315
88
149
700 Property (Equipment & Furnishings)
320
800 Other
325
2200 Instr Support Staff
100 Salaries
110 Certified
330
179,400
181,972
190,000
120 NonCertified
335
200 Employee Benefits
210 Insurance (Employee)
340
10,066
11,146
15,000
220 Social Security
345
13,689
13,931
15,000
290 Other
350
171
186
300 Purchased Professional and Technical Services
355
400 Purchased Property Services
357
500 Other Purchased Services
360
484
551
500
600 Supplies
640 Books(not textbooks)and Periodicals
365
650 Technology Supplies
370
680 Miscellaneous Supplies
375
505
138
500
700 Property (Equipment & Furnishings)
380
800 Other
385
2400 School Administration
100 Salaries
110 Certified
390
84,638
93,841
100,000
120 NonCertified
395
26,443
26,641
30,000
200 Employee Benefits
210 Insurance (Employee)
400
4,675
5,500
7,000
220 Social Security
405
7,785
8,487
10,000
290 Other
410
97
111
300 Purchased Professional and Technical Services
415
500 Other Purchased Services
420
1,170
1,170
2,000
600 Supplies
425
3,165
2,697
3,000
700 Property (Equipment & Furnishings)
430
800 Other
435
2600 Operations & Maintenance
100 Salaries
120 NonCertified
440
41,376
7,066
10,000
200 Employee Benefits
210 Insurance (Employee)
445
221
49
220 Social Security
450
3,150
537
1,000
290 Other
455
39
7
300 Purchased Professional and Technical Services
460
62,661
50,000
8/5/2011 2:53 PM
Code No. 13
Page 3
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
AT RISK FUND (K-12)
Code
2009-2010
2010-2011
2011-2012
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
198
303
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
9,604
10,442
10,000
200 Employee Benefits
532
643
773
1,000
800 Other
533
112
215
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
4,043,310
4,436,093
4,717,800
8/5/2011 2:53 PM
Code No. 14
Page 1
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
BILINGUAL EDUCATION
Code
2009-2010
2010-2011
2011-2012
14
Actual
Actual
Budget
Line
(1)
(2)
(3)
UNENCUMBERED CASH BALANCE JULY 1
01
119,389
165,153
166,946
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
50,000
0
0
5208 Transfer From Supplemental General
50
166,000
185,000
200,000
5253 Transfer From Contingency Reserve
55
0
0 xxxxxxxxxxxxx
RESOURCES AVAILABLE
170
335,389
350,153
366,946
TOTAL EXPENDITURES & TRANSFERS
175
170,236
183,207
244,000
UNENCUMBERED CASH BALANCE JUNE 30
190
165,153
166,946
122,946
12 mo.
12 mo.
12 mo.
BILINGUAL EDUCATION
Code
2009-2010
2010-2011
2011-2012
EXPENDITURES
14
Actual
Actual
Budget
Line
(1)
(2)
(3)
1000 Instruction
100 Salaries
110 Certified
210
91,719
95,963
125,000
120 NonCertified
215
56,901
58,204
75,000
200 Employee Benefits
210 Insurance (Employee)
220
8,474
15,309
25,000
220 Social Security
225
11,779
12,116
15,000
290 Other
230
148
161
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
726
663
2,000
600 Supplies
610 General Supplemental(Teaching)
260
489
791
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
8/5/2011 2:53 PM
Code No. 14
Page 2
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
BILINGUAL EDUCATION
Code
2009-2010
2010-2011
2011-2012
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
8/5/2011 2:53 PM
Code No. 14
Page 3
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
BILINGUAL EDUCATION
Code
2009-2010
2010-2011
2011-2012
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
170,236
183,207
244,000
* Enter on Code 14, Line 175.
8/5/2011 2:53 PM
Code No. 15
Page 1
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
Code
2009-2010
2010-2011
2011-2012
VIRTUAL EDUCATION
15
Actual
Actual
Budget
Line
(1)
(2)
(3)
UNENCUMBERED CASH BALANCE JULY 1
01
187,760
140,160
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
2,159
2,505
5000 OTHER
5206 Transfer From General
135
172,000
68,964
0
5208 Transfer From Supplemental General
140
0
0
0
5253 Transfer From Contingency Reserve
145
0
0 xxxxxxxxxxxxx
RESOURCES AVAILABLE
170
361,919
211,629
0
TOTAL EXPENDITURES & TRANSFERS
175
221,759
211,629
0
UNENCUMBERED CASH BALANCE JUNE 30
190
140,160
0
0
8/5/2011 2:53 PM
Code No. 15
Page 2
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
VIRTUAL EDUCATION
Code
2009-2010
2010-2011
2011-2012
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
125
1,298
644 Textbooks
260
650 Supplies (Technology Related)
263
680 Miscellaneous Supplies
265
700 Property (Equipment & Furnishings)
270
2,661
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
95,497
1,000
120 NonCertified
335
32,237
19,913
200 Employee Benefits
210 Insurance (Employee)
340
4,674
295
220 Social Security
345
9,554
2,811
290 Other
350
118
36
300 Purchased Professional and Technical Services
355
886
400 Purchased Property Services
357
500 Other Purchased Services
360
77
409
600 Supplies
640 Books (not textbooks) and Periodicals
365
650 Technology Supplies
370
680 Miscellaneous Supplies
375
1,873
940
700 Property (Equipment & Furnishings)
380
800 Other
385
1,847
686
8/5/2011 2:53 PM
Code No. 15
Page 3
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
VIRTUAL EDUCATION
Code
2009-2010
2010-2011
2011-2012
EXPENDITURES
15
Actual
Actual
Budget
Line
(1)
(2)
(3)
2400 School Administration
100 Salaries
110 Certified
445
63,954
68,308
120 NonCertified
450
200 Employee Benefits
210 Insurance (Employee)
455
3,355
3,655
220 Social Security
460
4,830
5,223
290 Other
465
60
69
300 Purchased Professional and Technical Services
470
500 Other Purchased Services
475
600 Supplies
480
700 Property (Equipment & Furnishings)
485
800 Other
490
11
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
221,759
211,629
0
* Enter on Code 15, Line 175.
8/5/2011 2:53 PM
Code No. 16
Page 1
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
18 mo.
Code
2009-2010
2010-2011
2011-2012
Financing
CAPITAL OUTLAY
16
Actual
Actual
Budget
Required
Line
(1)
(2)
(3)
(4)
UNENCUMBERED CASH BALANCE JULY 1
01
2,214,148
2,920,928
3,245,570
3,245,570
Cancel of Prior Year Encumbrance
03
REVENUE:
1000 LOCAL SOURCES
1110 Ad Valorem Tax Levied
2008 $
05
24,646
2009 $
10
731,891
17,567
2010 $
15
494,836
3,795
3,795
2011 $
20
490,418
533,063
1140 Delinquent Tax
25
35,973
38,247
14,518
21,766
1510 Interest on Idle Funds
30
13,265
16,869
10,000
10,000
July - December Estimate
35
5,000
1900 Other Revenue From Local Source
40
79,970
94,467
50,000
50,000
July - December Estimate
45
25,000
2000 COUNTY SOURCES
2400 Motor Vehicle Tax (Includes 16/20M Tax)
55
165,851
149,859
113,709
113,709
July - December Estimate
60
56,855
2450 Recreational Vehicle Tax
65
2,583
2,583
July - December Estimate
66
1,292
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
1,269,689
1,500,000
0
0
RESOURCES AVAILABLE
170
4,535,433
5,232,773
3,930,593
4,068,633
TOTAL EXPENDITURES & TRANSFERS
175
1,614,505
1,987,203
2,960,000
2,960,000
July - December Estimate
180 xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx
1,108,633
TOTAL OPERATION EXPENDITURE (18 MO)
185
xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx
4,068,633
UNENCUMBERED CASH BALANCE JUNE 30
190
2,920,928
3,245,570
970,593 xxxxxxxxxxxxx
(a) Enter in Column (4) the Amount of Tax to be Levied reported on the Certificate, Line 16.
8/5/2011 2:53 PM
Code No. 16
Page 2
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
Code
2009-2010
2010-2011
2011-2012
CAPITAL OUTLAY EXPENDITURES
16
Actual
Actual
Budget
Line
(1)
(2)
(3)
EXPENDITURES:
1000 Instruction
700 Property (Equipment & Furnishings)
210
143,901
186,799
300,000
2000 Support Services
2100 Student Support Services
700 Property (Equipment & Furnishings)
215
2200 Instructional Support Staff
700 Property (Equipment & Furnishings)
220
285,204
391,241
500,000
2300 General Administration
700 Property (Equipment & Furnishings)
225
24,918
36,699
50,000
2400 School Administration
700 Property (Equipment & Furnishings)
230
2500 Central Services
700 Property (Equipment & Furnishings)
235
24,790
1,078
10,000
2600 Operations & Maintenance
700 Property (Equipment & Furnishings)
240
97,613
79,380
200,000
2700 Transportation
700 Property (Equipment & Buses)
243
56,537
28,986
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
28,129
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
862,042
1,069,486
1,600,000
400 Outside Contractors
290
4900 Other
291
5100 Debt Service
Capital Outlay Bond
832 Interest
295
33,371
64,520
30,000
890 Commission & Postage
300
1,250
831 Principal
305
58,000
126,000
60,000
TOTAL EXPENDITURES & TRANSFERS*
xxxx
1,614,505
1,987,203
2,960,000
* Enter on Code 16, Line 175.
8/5/2011 2:53 PM
Code No. 18
Page 1
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
DRIVER TRAINING
Code
2009-2010
2010-2011
2011-2012
18
Actual
Actual
Budget
Line
(1)
(2)
(3)
UNENCUMBERED CASH BALANCE JULY 1
01
309,825
328,563
349,802
Cancel of Prior Year Encumbrance
03
REVENUE:
1510 Interest on Idle Funds
05
1900 Other Revenue From Local Source
15
30,229
45,781
40,000
3000 STATE SOURCES
3208 State Safety Aid
25
12,000
16,354
18,500
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
100,000
50,000
100,000
5253 Transfer from Contingency Reserve
55
0
0 xxxxxxxxxxxxx
RESOURCES AVAILABLE
170
452,054
440,698
508,302
TOTAL EXPENDITURES & TRANSFERS
175
123,491
90,896
122,500
UNENCUMBERED CASH BALANCE JUNE 30
190
328,563
349,802
385,802
12 mo.
12 mo.
12 mo.
DRIVER TRAINING
Code
2009-2010
2010-2011
2011-2012
EXPENDITURES
18
Actual
Actual
Budget
Line
(1)
(2)
(3)
1000 Instruction
100 Salaries
110 Certified
210
107,274
77,298
75,000
120 NonCertified
215
200 Employee Benefits
210 Insurance (Employee)
220
220 Social Security
225
7,944
5,917
10,000
290 Other
230
100
81
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
2,528
1,845
3,000
644 Textbooks
260
650 Supplies (Technology Related)
263
680 Miscellaneous Supplies
265
450
55
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
8/5/2011 2:53 PM
Code No. 18
Page 2
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
DRIVER TRAINING
Code
2009-2010
2010-2011
2011-2012
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
8/5/2011 2:53 PM
Code No. 18
Page 3
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
DRIVER TRAINING
Code
2009-2010
2010-2011
2011-2012
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
1,851
1,500
2,500
442 Rental of Vehicles
540
520 Insurance
545
626 Motor Fuel-not schoolbus
550
2,399
3,152
5,000
700 Property (Equipment & Furnishings)
555
25,000
800 Other
560
945
1,048
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
123491
90,896
122,500
*Enter on Code 18, Line 175.
8/5/2011
2:53 PM
Code No. 24
Page 1
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
Code
2009-2010
2010-2011
2011-2012
FOOD SERVICE
24
Actual
Actual
Budget
Line
(1)
(2)
(3)
UNENCUMBERED CASH BALANCE JULY 1
01
738,741
1,045,780
1,361,593
Cancel of Prior Year Encumbrance
03
REVENUE:
1000 LOCAL SOURCES
1510 Interest on Idle Funds
05
1600 Food Service
1611 Student Sales (Lunch)
15
658,631
624,437
664,000
1612 Student School Lunches (Breakfast)
25
39,770
35,576
38,532
1613 Student School Lunches (Spec Milk)
35
0
1614 Student School Lunches (Snacks)
40
0
1620 Adult & Student Sales
(NonReimbursable Prog)
45
200,244
215,199
217,181
1990 Miscellaneous
55
20,166
16,134
3000 STATE SOURCES
3203 School Food Assistance
65
23,501
23,953
22,925
4000 FEDERAL SOURCES
4550 Child Nutrition Programs
75
1,133,905
1,260,289
1,286,068
4590 Other Federal Aid
40
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
2,814,958
3,221,368
3,590,299
TOTAL EXPENDITURES & TRANSFERS
175
1,769,178
1,859,775
2,225,000
UNENCUMBERED CASH BALANCE JUNE 30
190
1,045,780
1,361,593
1,365,299
8/5/2011
2:53 PM
Code No. 24
Page 2
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
Code
2009-2010
2010-2011
2011-2012
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
618,056
620,898
650,000
200 Employee Benefits
210 Insurance
295
57,284
61,795
80,000
220 Social Security
300
43,769
44,121
60,000
290 Other
305
545
580
500 Other Purchased Services
520 Insurance
310
570 Food Service Management
315
590 Other Purchased Services
320
18,486
17,282
25,000
600 Supplies
630 Food & Milk
325
852,705
928,717
1,100,000
680 Miscellaneous Supplies
330
76,397
76,779
100,000
700 Property (Equipment & Furnishings)
335
12,718
9,762
100,000
800 Other
340
89,218
99,841
110,000
TOTAL EXPENDITURES & TRANSFERS*
xxxx
1,769,178
1,859,775
2,225,000
* Enter on Code 24, Line 175.
8/5/2011
2:53 PM
Code No. 26
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
Code
2009-2010
2010-2011
2011-2012
PROFESSIONAL DEVELOPMENT
26
Actual
Actual
Budget
Line
(1)
(2)
(3)
UNENCUMBERED CASH BALANCE JULY 1
01
307,422
363,882
340,967
Cancel of Prior Year Encumbrance
03
REVENUE:
1000 LOCAL SOURCES
1510 Interest on Idle Funds
05
1900 Other Revenue From Local Source
15
16,167
16,332
4000 FEDERAL SOURCES
4500 Aid
40
5000 OTHER
5206 Transfer From General
45
100,000
7,305
0
5208 Transfer From Supplemental General
50
0
0
50,000
5253 Transfer From Contingency Reserve
55
0
0 xxxxxxxxxxxxxx
RESOURCES AVAILABLE
170
423,589
387,519
390,967
EXPENDITURES:
2000 Support Services
2200 Instr Support Staff
100 Salaries
110 Certified
210
25,000
120 NonCertified
215
10,000
200 Employee Benefits
210 Insurance (Employee)
220
220 Social Security
225
578
5,000
290 Other
230
58
300 Purchased Professional and Technical Services
235
10,198
16,208
30,000
400 Purchased Property Services
237
500 Other Purchased Services
240
18,968
15,943
30,000
600 Supplies
640 Books (not textbooks) and Periodicals
245
650 Technology Supplies
250
680 Miscellaneous Supplies
255
29,905
14,401
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
59,707
46,552
150000
UNENCUMBERED CASH BALANCE JUNE 30
190
363,882
340,967
240,967
8/5/2011
2:53 PM
Code No. 28
Page 1
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
Code
2009-2010
2010-2011
2011-2012
PARENT EDUCATION PROGRAM
28
Actual
Actual
Budget
Line
(1)
(2)
(3)
UNENCUMBERED CASH BALANCE JULY 1
01
12
2,331
43,535
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
124,491
123,315
126,980
4000 FEDERAL SOURCES
4500 Aid
50
5000 OTHER
5206 Transfer From General
55
0
15
0
5208 Transfer From Supplemental General
50
85,000
130,000
85,000
5253 Transfer From Contingency Reserve
60
0
0 xxxxxxxxxxx
RESOURCES AVAILABLE
170
209,503
255,661
255,515
TOTAL EXPENDITURES & TRANSFERS
175
207,172
212,126
231,896
UNENCUMBERED CASH BALANCE JUNE 30
190
2,331
43,535
23,619
12 mo.
12 mo.
12 mo.
PARENT EDUCATION PROGRAM
Code
2009-2010
2010-2011
2011-2012
EXPENDITURES
28
Actual
Actual
Budget
Line
(1)
(2)
(3)
2000 Support Services
2100 Support Services Student
100 Salaries
110 Certified
210
161,399
168,249
180,000
120 NonCertified
215
11,122
11,699
15,000
200 Employee Benefits
210 Insurance (Employee)
220
3,946
4,306
5,000
220 Social Security
225
12,868
13,372
14,000
290 Other
230
161
179
789
300 Purchased Professional and Technical Services 235
1,628
1,600
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
9,168
5,702
10,000
600 Supplies
640 Books(not textbooks) and Periodicals
255
650 Technology Supplies
260
680 Miscellaneous Supplies
265
6,188
5,954
5,000
700 Property (Equipment & Furnishings)
270
692
1,065
612
800 Other
275
8/5/2011
2:53 PM
Code No. 28
Page 2
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
PARENT EDUCATION PROGRAM
Code
2009-2010
2010-2011
2011-2012
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
207172
212126
231896
*Enter on Code 28, Line 175.
8/5/2011 2:53 PM
Code No. 29
Page 1
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
Code
2009-2010
2010-2011
2011-2012
SUMMER SCHOOL
29
Actual
Actual
Budget
Line
(1)
(2)
(3)
UNENCUMBERED CASH BALANCE JULY 1
01
229,242
29,242
29,242
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
229,242
29,242
29,242
TOTAL EXPENDITURES & TRANSFERS
175
200,000
0
29,242
UNENCUMBERED CASH BALANCE JUNE 30
190
29,242
29,242
0
12 mo.
12 mo.
12 mo.
Code
2009-2010
2010-2011
2011-2012
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
200,000
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
8/5/2011 2:53 PM
Code No. 29
Page 2
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
SUMMER SCHOOL EXPENDITURES
Code
2009-2010
2010-2011
2011-2012
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
8/5/2011 2:53 PM
Code No. 29
Page 3
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
Code
2009-2010
2010-2011
2011-2012
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
200,000
0
29,242
*Enter on Code 29, Line 175
8/5/2011
2:53 PM
Code No. 30
Page 1
USD # 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
Code
2009-2010
2010-2011
2011-2012
SPECIAL EDUCATION
30
Actual
Actual
Budget
Line
(1)
(2)
(3)
UNENCUMBERED CASH BALANCE JULY 1
01
1,402,421
1,934,113
2,689,680
Cancel of Prior Year Encumbrances
03
REVENUE:
1000 LOCAL SOURCES
1510 Interest on Idle Funds
05
1900 Other Revenue From Local Source
15
252,134
241,856
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
1,588,045
1,556,369
1,000,000
4570 Medicaid
60
382,493
218,810
200,000
4590 Other Reserve Grants in Aid
65
5000 OTHER
5206 Transfer From General
75
4,234,592
4,185,772
4,766,500
5208 Transfer From Supplemental General
80
2,000,000
2,837,747
2,592,259
5253 Transfer From Contingency Reserve
85
0
0 xxxxxxxxxxxxx
RESOURCES AVAILABLE
170
9,859,685
10,974,667
11,498,439
TOTAL EXPENDITURES & TRANSFERS
175
7,925,572
8,284,987
8,899,800
UNENCUMBERED CASH BALANCEJUNE 30
190
1,934,113
2,689,680
2,598,639
* This would include regular allocations and ARRA recovery funds.
12 mo.
12 mo.
12 mo.
SPECIAL EDUCATION
Code
2009-2010
2010-2011
2011-2012
EXPENDITURES
30
Actual
Actual
Budget
Line
(1)
(2)
(3)
1000 Instruction
100 Salaries
110 Certified
210
2,867,245
3,035,442
3,200,000
120 NonCertified
215
1,538,276
1,623,480
1,800,000
200 Employee Benefits
210 Insurance (Employee)
220
303,180
370,739
400,000
220 Social Security
225
319,990
334,549
350,000
290 Other
230
28,510
16,649
20,000
300 Purchased Professional and Tech Services
235
5,551
3,711
5,000
400 Purchased Property Services
237
500 Other Purchased Services
560 Tuition
561 Tuition/other State LEA's
240
1,125
766
1,000
563 Tuition/Priv Sources
245
564 Payment to Spec Education
Coop/Interlocal (Assessments)**
250
565 Payment to Spec Education
Coop/Interlocal (Flowthrough)
251
590 Other
255
27,046
29,823
30,000
600 Supplies
610 General Supplemental(Teaching)
260
33,226
28,638
30,000
644 Textbooks
265
650 Supplies (Technology Related)
267
680 Miscellaneous Supplies
270
772
1,343
2,000
700 Property (Equipment & Furnishings)
275
2,943
2,034
2,000
800 Other
280
864
8/5/2011
2:53 PM
Code No. 30
Page 2
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
SPECIAL EDUCATION
Code
2009-2010
2010-2011
2011-2012
EXPENDITURES
30
Actual
Actual
Budget
Line
(1)
(2)
(3)
2000 Support Services
2100 Student Support Services
100 Salaries
110 Certified
285
1,098,425
1,128,758
1,200,000
120 NonCertified
290
332,816
257,154
300,000
200 Employee Benefits
210 Insurance (Employee)
295
103,710
111,729
115,000
220 Social Security
300
104,975
104,858
110,000
290 Other
305
45,493
45,170
50,000
300 Purchased Professional and Tech Services
310
199,418
235,252
250,000
400 Purchased Property Services
313
500 Other Purchased Services
315
8,859
7,579
10,000
600 Supplies
320
17,316
29,634
30,000
700 Property (Equipment & Furnishings)
325
800 Other
330
6,050
2200 Instr Support Staff
100 Salaries
110 Certified
335
62,250
23,450
30,000
120 NonCertified
340
200 Employee Benefits
210 Insurance (Employee)
345
220 Social Security
350
290 Other
355
300 Purchased Professional and Tech Services
360
1,460
1,289
2,000
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
166,335
168,792
170,000
120 NonCertified
400
39,106
39,673
42,000
200 Employee Benefits
210 Insurance (Employee)
405
12,705
14,506
15,000
220 Social Security
410
14,942
15,156
16,000
290 Other
415
187
199
300 Purchased Professional and Tech Services
420
400 Purchased Property Services
425
500 Other Purchased Services
430
6,009
5,627
5,000
600 Supplies
435
6,871
1,413
2,000
700 Property (Equipment & Furnishings)
440
800 Other
445
2400 School Administration
100 Salaries
110 Certified
450
120 NonCertified
455
8/5/2011
2:53 PM
Code No. 30
Page 3
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
SPECIAL EDUCATION
Code
2009-2010
2010-2011
2011-2012
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
975
1,175
1,500
420 Cleaning
530
1,860
1,768
2,000
430 Repairs & Maintenance
535
440 Rentals
540
490 Other
545
500 Other Purchased Services
550
451
3
600 Supplies
610 General Supplies
555
1,718
2,966
3,000
620 Energy
621 Heating
560
622 Electricity
565
4,885
5,049
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
406,188
462,660
500,000
200 Employee Benefits
210 Insurance
640
41,336
52,471
60,000
220 Social Security
645
26,456
29,911
35,000
290 Other
650
346
393
500
400 Purchased Property Services
442 Rent of Vehicles (lease)
655
490 Other
660
9,542
7,162
10,000
8/5/2011
2:53 PM
Code No. 30
Page 4
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
SPECIAL EDUCATION
Code
2009-2010
2010-2011
2011-2012
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
9,432
9,421
10,000
590 Other Purchased Services
680
600 Supplies
626 Motor Fuel
685
39,416
53,899
60,000
680 Miscellaneous Supplies
690
14,986
10,473
10,000
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
6,753
8,395
10,000
120 NonCertified
805
200 Employee Benefits
210 Insurance
810
220 Social Security
815
414
499
500
290 Other
820
5
7
300 Purchased Professional and Tech Services
825
400 Purchased Property Services
830
500 Other Purchased Services
835
348
278
300
600 Supplies
840
4,236
15
3,000
700 Property (Equipment & Furnishings)
845
800 Other
850
570
1,029
1,000
5200 TRANSFER TO:
930 General Fund
855
TOTAL EXPENDITURES & TRANSFERS*
xxxx
7,925,572
8,284,987
8,899,800
* Enter on Code 30, Line 175.
** Includes Sponsoring district payment to coop fund (Code 78) on Line 250.
8/5/2011
2:53 PM
Code No. 34
Page 1
STATE OF KANSAS
USD# 261
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
Code
2009-2010
2010-2011
2011-2012
VOCATIONAL EDUCATION
34
Actual
Actual
Budget
Line
(1)
(2)
(3)
UNENCUMBERED CASH BALANCE JULY 1
01
466,739
510,487
616,260
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
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
500,000
10,000
0
5208 Transfer From Supplemental General
140
70,000
650,000
500,000
5253 Transfer From Contingency Reserve
145
0
0 xxxxxxxxxxxxx
RESOURCES AVAILABLE
170
1,036,739
1,170,487
1,116,260
TOTAL EXPENDITURES & TRANSFERS
175
526,252
554,227
580,000
UNENCUMBERED CASH BALANCE JUNE 30
190
510,487
616,260
536,260
12 mo.
12 mo.
12 mo.
VOCATIONAL EDUCATION
Code
2009-2010
2010-2011
2011-2012
EXPENDITURES
34
Actual
Actual
Budget
Line
(1)
(2)
(3)
1000 Instruction
100 Salaries
110 Certified
210
427,532
435,243
460,000
120 NonCertified
215
200 Employee Benefits
210 Insurance (Employee)
220
220 Social Security
225
30,519
30,452
40,000
290 Other
230
381
405
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
3,322
701
5,000
600 Supplies
610 General Supplemental (Teaching)
255
27,997
31,338
30,000
644 Textbooks
260
650 Supplies (Technology Related)
263
680 Miscellaneous Supplies
265
2,079
970
5,000
700 Property (Equipment & Furnishings)
270
34,422
55,118
40,000
800 Other
275
8/5/2011
2:53 PM
Code No. 34
Page 2
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
VOCATIONAL EDUCATION
Code
2009-2010
2010-2011
2011-2012
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
8/5/2011
2:53 PM
Code No. 34
Page 3
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
VOCATIONAL EDUCATION
Code
2009-2010
2010-2011
2011-2012
EXPENDITURES
34
Actual
Actual
Budget
Line
(1)
(2)
(3)
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 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
526,252
554,227
580,000
* Enter on Code 34, Line 175.
8/5/2011 2:53 PM
Code No. 51
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
KPERS SPECIAL RETIREMENT
Code
2009-2010
2010-2011
2011-2012
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
2,306,900
1,998,555
3,657,354
RESOURCES AVAILABLE
70
2,306,900
1,998,555
3,657,354
EXPENDITURES:
1000 Instruction
200 Employee Benefits
75
1,481,260
1,283,272
2,250,000
2100 Student Support
200 Employee Benefits
80
186,398
161,483
295,000
2200 Instructional Support
200 Employee Benefits
85
115,114
99,728
185,000
2300 General Administration
200 Employee Benefits
90
32,527
28,180
75,000
2400 School Administration
200 Employee Benefits
95
162,867
141,098
265,000
2500/2900 Other Supplemental Services
200 Employee Benefits
100
43,370
37,573
100,000
2600 Operations & Maintenance
200 Employee Benefits
105
159,407
138,100
250,000
2700 Student Transportation Services
200 Employee Benefits
110
73,821
63,954
140,000
3000 Food Service
200 Employee Benefits
115
52,136
45,167
97,354
TOTAL EXPENDITURES
175
2,306,900
1,998,555
3,657,354
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.
8/5/2011
2:53 PM
Code No. 53
Page 1
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
Code
2009-2010
2010-2011
2011-2012
CONTINGENCY RESERVE
53
Actual
Actual
Budget
Line
(1)
(2)
(3)
UNENCUMBERED CASH BALANCE JULY 1
01
3,026,592
3,026,592
3,037,592
Cancel of Prior Year Encumbrances
03
5000 OTHER
5206 Transfer From General
05
0
11,000
RESOURCES AVAILABLE
170
3,026,592
3,037,592
TOTAL EXPENDITURES & TRANSFERS
175
0
0
UNENCUMBERED CASH BALANCE JUNE 30
190
3,026,592
3,037,592
12 mo.
12 mo.
12 mo.
CONTINGENCY RESERVE
Code
2009-2010
2010-2011
2011-2012
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
8/5/2011
2:53 PM
Code No. 53
Page 2
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
Code
2009-2010
2010-2011
2011-2012
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
8/5/2011
2:53 PM
Code No. 53
Page 3
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
Code
2009-2010
2010-2011
2011-2012
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
8/5/2011
2:53 PM
Code No. 53
Page 4
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
Code
2009-2010
2010-2011
2011-2012
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
0
TOTAL EXPENDITURES & TRANSFERS*
xxxx
0
0
* Enter on Code 53, Line 175.
At no time in school year 2012-13 (July 1, 2012) or any school year thereafter shall the
amount maintained in the contingency reserve fund exceed an amount equal to 6% of the
general fund budget of the district for the school year.
8/5/2011 2:53 PM
Code No. 55
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
TEXTBOOK &
Code
2009-2010
2010-2011
2011-2012
STUDENT MATERIAL REVOLVING
55
Actual
Actual
Budget
Line
(1)
(2)
(3)
UNENCUMBERED CASH BALANCE JULY 1
01
618,178
888,530
852,665
Cancel of Prior Year Encumbrances
03
REVENUE:
1000 LOCAL SOURCES
1740 Fees (Rental)
05
139,748
1911 Fines
10
30
1942 Rental Fees & Books
15
210,126
235,082
1990 Miscellaneous
20
226,751
131,971
4000 FEDERAL SOURCES
4590 Other Federal Aid
22
5000 OTHER
5206 Transfer From General
25
100,000
100,000
5208 Transfer From Supplemental General
30
0
300,000
5253 Transfer From Contingency Reserve
35
0
0
RESOURCES AVAILABLE
40
1,155,055
1,795,361
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
68,369
745,878
645 Workbooks
80
646 Repairing Textbooks
85
649 Other Materials & Supplies
90
769
7,046
650 Supplies (Technology Related)
93
595
2200 Support Services
680 Miscellaneous Supplies
681 Special Clothing & Towels
95
14,196
18,804
682 Musical Instruments
100
683 Other Material & Supplies
105
170,373
684 Other
110
183,191
5200 TRANSFER TO:
930 General Fund
125
TOTAL EXPENDITURES
175
266,525
942,696
UNENCUMBERED CASH BALANCE JUNE 30
190
888,530
852,665
8/5/2011 2:53 PM
Code No. 56
Page 1
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
Code
2009-2010
2010-2011
2011-2012
ACTIVITY FUND
56
Actual
Actual
Budget
Line
(1)
(2)
(3)
UNENCUMBERED CASH BALANCE JULY 1
01
0
130,349
Cancel of Prior Yr Enc
03
REVENUE:
1000 LOCAL SOURCES
1710 Admissions/Gate Receipts
50
110,179
1790 Donations/Fundraisers/Other
55
284,807
1900 Other Revenue From Local Source
1980 Reimbursements
60
2,290
RESOURCES AVAILABLE
170
397,276
TOTAL EXPENDITURES & TRANSFERS
175
266,927
UNENCUMBERED CASH BALANCE JUNE 30
190
130,349 xxxxxxxxxxx
12 mo.
12 mo.
12 mo.
Code
2009-2010
2010-2011
2011-2012
ACTIVITY FUND EXPENDITURES
56
Actual
Actual
Budget
Line
(1)
(2)
(3)
1000 Instruction
100 Salaries
110 Certified
210
120 NonCertified
215
736
200 Employee Benefits
210 Insurance (Employee)
220
220 Social Security
225
290 Other
230
300 Purchased Professional and Tech Services
232
21,344
600 Supplies
235
53,413
700 Property (Equipment & Furnishings)
240
190,276
800 Other
245
1,158
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
0
266,927
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-8202d.S.A. ,7 2
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.
8/5/2011 2:53 PM
Code No. 62
USD# 261
STATE OF KANSAS
Budget Form USD-E
2011-2012
12 mo.
12 mo.
12 mo.
18 mo.
Code
2009-2010
2010-2011
2011-2012
Financing
BOND AND INTEREST (USD) #1
62
Actual
Actual
Budget
Required
Line
(1)
(2)
(3)
(4)
UNENCUMBERED CASH BALANCE JULY 1
01
2,964,394
2,612,825
2,778,639
2,778,639
REVENUE:
1000 LOCAL SOURCES
1110 Ad Valorem Tax Levied
2008 $
05
40,491
2009 $
10
1,409,343
33,833
2010 $
15
1,953,850
18,578
18,578
2011 $
20
1,595,557
1140 Delinquent Tax
25
63,025
68,186
57,428
86,099
1510 Interest on Idle Funds(a)
30
0
July - December Estimate
35
1900 Other Revenue From Local Source
40
5
0
July - December Estimate
45
2000 COUNTY SOURCES
2400 Motor Vehicle Tax (Includes 16/20M Tax)
55
284,699
265,336
274,134
274,134
July - December Estimate
60
137,067
2450 Recreational Vehicle Tax
65
6,228
6,228
July - December Estimate
66
3,114
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
2,353,640
2,309,827
2,589,419
2,589,419
July - December Estimate*
79
1,834,000
5000 OTHER FINANCING SOURCES
5140 Federal Tax Credit
80
0
0
July - December Estimate*
81
RESOURCES AVAILABLE
82
7,115,597
7,243,857
7,319,983
7,727,278
EXPENDITURES:
5100 DEBT SERVICE
832 Interest
85
2,837,729
2,740,218
2,684,516
890 Commission & Postage
90
43
100
831 Principal
95
1,665,000
1,725,000
1,780,000
TOTAL EXPENDITURES
100
4,502,772
4,465,218
4,464,616
4,464,616
832 Interest Due July-December
105
1,327,857
890 Commission & Postage July-Dec
110
100
831 Principal Due July-December
115
1,835,000
990 Cash Basis Reserve
120
1,800,000
TOTAL OPERATING EXPENDITURE (18 MO)
185 xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx
9,427,573
UNENCUMBERED CASH BALANCE JUNE 30
190
2,612,825
2,778,639
2,855,367 xxxxxxxxxxxxx
195 TAX REQUIRED (Line 185 minus Line 82)
1,700,295
200 Delinquent Tax
34,006
205 Amount of 2011 Tax to be Levied
1,734,301
(a) Interest on Bond Proceeds only.
* July - December estimate must be entered manually.
i
•
Budget General Information (characteristics of district)
•
Supplemental Information for Tables in
Summary of Expenditures
•
KSDE Website Information Available
•
Summary of Expenditures (Sumexpen.xls)
1
2011-2012 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
glcrum@usd261.com
Emily Davis
edavis@usd261.com
Greg Fenster
gfenster@usd261.com
Forrest Hummel
fhummel@usd261.com
Regina Schutt
rschutt@usd261.com
Susan Walston
swalston@usd261.com
Barb Walters
soccermomma@cox.net
Key Staff
Superintendent
Dr. John Burke
Assistant Superintendent for Business / Finance
Dr. Perry McCabe
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
2
The District’s Accomplishments and Challenges
Accomplishments
Strategic Plan Goal 1: Student Learning and Success demonstrated many notable achievements
this past year. The district was able to orchestrate the creation of an all-day kindergarten
program. Teachers in grades K-2 received training in the Literacy First Program. The district
was able to make Adequate Yearly Progress for two consecutive years in reading and was taken
off corrective action. When AYP is made again for math, the district will be taken off corrective
action in that area too. 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 99 workshops with 600 hours of training for 1,756 in
district people and 281 out of district people. The paraprofessionals in the district received more
inservice training this year in inclusion and other topics. The district created a Classified
Employee Leadership Academy to expand our leadership offerings. Several teachers in the
district received honors. A Golden Apple Award, a Horizon Teacher Award, and the district
named two teachers to participate in the Kansas Teacher of the Year competition.
Strategic Plan Goal 3: Facilities and Infrastructure presented a large number of successes over
the past year. 3500 work orders were completed during the year. The Energy Education topped
the $3,000,000 mark in energy savings. A centralized document center was created to save time,
effort and money for the district. In addition, the district completed several summer project to
improve facilities: a new roof was put on the Grandlane facility, Haysville Middle School
received a repaved parking lot and alarms were installed on all of the freezers in the district.
Strategic Plan Goal 4: Community Partnership achieved many objectives. The district
collaborated with the Extreme Makeover: Home Edition program to help in honoring Carl Hall.
The board of education agreed to change the name of the ball fields at Nelson Elementary to the
Carl Hall Family Sports Complex. In addition, the Haysville USD 261 Education Foundation
received $30,000 to refurbish the fields. Liz Hames was able to create and coordinate our
publication 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. The
district collaborated with the Haysville Chamber of Commerce to allow the National Leadercast
to be presented at the Learning Center. In addition, the transportation department transported our
students over 500,000 miles without an accident.
Challenges
The Kansas Economy continued to present the biggest challenges to the school district. The state
legislature continued to cut school funding in order to balance their budget. At years end the
state budget balances exceeded estimates and created a budget surplus. This should allow the
state legislature to begin to increase school funding and move toward funding our schools
according to state statute.
3
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 and to $3,780 for 2011-12. This continued the pattern of the State of Kansas
decreasing K-12 school finances as the State of Kansas continued to have declining revenues
over budgeted expenditures. Still spending increased in a number of areas over the previous
year, this was due to an increased enrollment, not an increase in per pupil funding.
The highest decrease in actual expenditures was in the Operations & Maintenance area as
the new and remodeled construction of district facilities had recently been completed in
2008-2009.
The budgeted expenditures for 2011-12 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 2010-11 vs. 2009-10 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 down slightly, 2%, from
last year. This is due in part to a decrease in BBPP from $4,012 to $3,978 and is offset by an
increase 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 decrease is a result of the
district's initiative to cut spending as a result of the cut in the BBPP.
The 2011-12 budget figures probably 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.
We gained students last year because of limited open enrollment of our schools to out of
district residents, and we hope that trend continues this year.
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. Therefore,
there is a definite skewing of the comparative results for both the GF and SGF when
comparing 2009-10 vs. 2010-11.
4
Looking toward 2011-12, 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 $3,780
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 74.76% state aid district, but the State is
only funding that at a 83% 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 5% this past year despite the cuts from the
State of Kansas. This is a direct result of an increase in the number of students. Instructional
expenditures for Virtual Education showed a marked increase as the program switched from
a consultant or support instructional use to more on site staff direct instruction. This will also
be reflected in a marked decrease in Virtual Education for Student and Instructional Support
Expenditures in #7. The increase in the Text Books & Student Materials expenditures has to
do with a major program book adoption that was not needed the previous year; while the
decrease in SGF is a result of ARRA funds no longer being available.
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 decrease from a year ago. The major
deceases are in Professional Development, Virtual Education and Federal Funding. As
mentioned in item #6 the Virtual Education program changed in its applications from a
consultant need to more on site staff instruction and the reduction in expenditures here are a
reflection of that change. In the area of Federal Funding some of the ARRA stimulus funds
had already been spent and were not given again in 2010-11. 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.
8. General Administration Expenditures (2300)
5
You will note this area showed a marked increase in expenditures. This is a reflections of
higher end balances allowing us to encumber know 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 was flat comparatively over the past two years, but
the increase in the number of students also was reflected in the increased expenditures. 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 down 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.
There is a budgeted increase for 2011-12 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 2011-2012 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 higher than in the 2009-10 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 2011-12 school year.
13. Debt Services (5000)
Debt Service increased slightly as the district was trying to keep the mill levy increase
down a year 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.
6
14. Miscellaneous Information – Transfers
Transfers were slightly up in 2010-11 over the prior year, they were down in 2009-10 as
the district prepared for anticipated cuts in state funding the previous year and state directives
on use of ARRA monies depleted the resources available for transfers. Those same directives
were not applicable in 2010-11 as fewer stimulus funds were available. Therefore, the district
increased transfers to help with ending cash balances. 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 12%.
15. Miscellaneous Information Unencumbered Cash Balance by Fund
Do to the measures taken by the district and its employees in 2010-11 and enrollment
increases, 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 continues to increase steadily. 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 2%
increase for 2011-12.
18. Miscellaneous Information Mill Rates by Fund
Please note the requested 0.961 mill levy increase for 2011-12. That is less than the
2.016 mill increase a year ago. These increases continue to be fallout from the loss of State
funds. As the state continues to prorate the SGF (LOB) state aid, local revenue sources will
be needed to offset the loss.
We are not increasing Capital Outlay mill levy this year. However, 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. However, were it not for the decrease in State funding, the
district would be more able to keep from increasing its own local mill levy.
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, and rest assured, the
district would not be asking for a mill levy increase were it not for circumstances created by
the State and the economy.
7
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 four 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.
8
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
9
•
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 General Expenditures
by Function
%
%
%
%
%
2009-2010
of
2010-2011
of
inc/
2011-2012
of
inc/
Actual
Tot
Actual
Tot
dec
Budget
Tot
dec
Instruction
10,338,115
49%
12,100,209
54%
17%
13,076,478
54%
8%
Student & Instructional Support
3,144,637
15%
3,142,675
14%
0%
3,391,000
14%
8%
General Administration
458,315
2%
501,621
2%
9%
546,000
2%
9%
School Administration (Building)
2,321,245
11%
2,311,827
10%
0%
2,383,000
10%
3%
Operations & Maintenance
2,677,796
13%
2,656,621
12%
-1%
2,957,500
12%
11%
Capital Improvements
0
0%
0
0%
0%
0
0%
0%
Other Costs
2,052,143
10%
1,860,161
8%
-9%
2,010,000
8%
8%
Total Expenditures
20,992,251
100%
22,573,114
100%
8%
24,363,978
100%
8%
Amount per Pupil
$4,427
$4,654
5%
$4,858
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
Summary of General Fund Expenditures
by Function
2009-2010
2010-2011
2011-2012
Instruction
54%
Student & Instructional
Support
14%
General Administration
2%
School Administration
(Building)
10%
Operations & Maintenance
12%
Capital Improvements
0%
Other Costs
8%
2011-2012 Summary of General Fund Expenditures
by Function
Instruction
Student & Instructional Support
General Administration
School Administration (Building)
Operations & Maintenance
Capital Improvements
Other Costs
8/5/2011
2:01 PM
Sumexpen.xls
Page 2 of 20
USD#
261
Summary of Supplemental General Fund Expenditures
by Function
%
%
%
%
%
2009-2010
of
2010-2011
of
inc/
2011-2012
of
inc/
Actual
Tot
Actual
Tot
dec
Budget
Tot
dec
Instruction
2,520,623
56%
801,973
30%
-68%
850,500
24%
6%
Student & Instructional Support
322,430
7%
319,141
12%
-1%
364,000
10%
14%
General Administration
260,793
6%
440,102
16%
69%
430,000
12%
-2%
School Administration (Building)
0
0%
0
0%
0%
0
0%
0%
Operations & Maintenance
943,640
21%
739,346
27%
-22%
1,128,500
32%
53%
Capital Improvements
3,078
0%
0
0% -100%
0
0%
0%
Other Costs
426,633
10%
408,652
15%
-4%
716,000
21%
75%
Total Expenditures
4,477,197
100%
2,709,214
100%
-39%
3,489,000
100%
29%
Amount per Pupil
$944
$559
-41%
$696
25%
The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental
General Fund' line items.
Instruction
24%
Student &
Instructional
Support
11%
General Administration
12%
School Administration
(Building)
0%
Operations &
Maintenance
32%
Capital Improvements
0%
Other
Costs
21%
2011-2012 Summary of Supplemental General Fund Expenditures
by Function
Instruction
Student & Instructional Support
General Administration
School Administration (Building)
Operations & Maintenance
Capital Improvements
Other Costs
0
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
Instruction
Student &
Instructional
Support
General
Administration
School
Administration
(Building)
Operations &
Maintenance
Capital
Improvements
Other Costs
Summary of Supplemental General Fund Expenditures
by Function
2009-2010
2010-2011
2011-2012
8/5/2011
2:01 PM
Sumexpen.xls
Page 3 of 20
USD#
261
Summary of General and Supplemental General Fund
Expenditures by Function
%
%
%
%
%
2009-2010
of
2010-2011
of
inc/
2011-2012
of
inc/
Actual
Tot
Actual
Tot
dec
Budget
Tot
dec
Instruction
12,858,738
50%
12,902,182
51%
0%
13,926,978
50%
8%
Student & Instructional Support
3,467,067
14%
3,461,816
14%
0%
3,755,000
13%
8%
General Administration
719,108
3%
941,723
4%
31%
976,000
4%
4%
School Administration (Building)
2,321,245
9%
2,311,827
9%
0%
2,383,000
9%
3%
Operations & Maintenance
3,621,436
14%
3,395,967
13%
-6%
4,086,000
15%
20%
Capital Improvements
3,078
0%
0
0% -100%
0
0%
0%
Other Costs
2,478,776
10%
2,268,813
9%
-8%
2,726,000
10%
20%
Total Expenditures
25,469,448
100%
25,282,328
100%
-1%
27,852,978
100%
10%
Amount per Pupil
$5,372
$5,213
-3%
$5,554
7%
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
2009-2010
2010-2011
2011-2012
Instruction
50%
Student &
Instructional Support
13%
General Administration
3%
School Administration
(Building)
9%
Operations & Maintenance
15%
Capital Improvements
0%
Other Costs
10%
2011-2012 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
8/5/2011
2:01 PM
Sumexpen.xls
Page 4 of 20
USD#
261
Summary of Special Education Fund
by Function
%
%
%
%
%
2009-2010
of
2010-2011
of
inc/
2011-2012
of
inc/
Actual
Tot
Actual
Tot
dec
Budget
Tot
dec
Instruction
5,128,728
65%
5,447,174
66%
6%
5,840,000
66%
7%
Student & Instructional Support
1,980,772
25%
1,944,873
23%
-2%
2,097,000
24%
8%
General Administration
246,155
3%
245,366
3%
0%
250,000
3%
2%
School Administration (Building)
0
0%
0
0%
0%
0
0%
0%
Operations & Maintenance
9,889
0%
10,961
0%
11%
12,500
0%
14%
Capital Improvements
0
0%
0
0%
0%
0
0%
0%
Other Costs
560,028
7%
636,613
8%
14%
700,300
8%
10%
Total Expenditures
7,925,572
100%
8,284,987
100%
5%
8,899,800
100%
7%
Amount per Pupil
$1,672
$1,708
2%
$1,775
4%
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
Summary of Special Education Fund Expenditures
by Function
2009-2010
2010-2011
2011-2012
Instruction
66%
Student &
Instructional
Support
23%
General Administration
3%
School Administration
(Building)
0%
Operations &
Maintenance
0%
Capital Improvements
0%
Other Costs
8%
2011-2012 Summary of Special Education Fund
by Function
Instruction
Student & Instructional Support
General Administration
School Administration (Building)
Operations & Maintenance
Capital Improvements
Other Costs
8/5/2011
2:01 PM
Sumexpen.xls
Page 5 of 20
USD#
261
Instruction Expenditures (1000)
%
%
2009-2010
2010-2011
inc/
2011-2012
inc/
Actual
Actual
dec
Budget
dec
General
10,338,115
12,100,209
17%
13,076,478
8%
Federal Funds
558,427
530,621
-5%
496,954
-6%
Supplemental General
2,520,623
801,973
-68%
850,500
6%
At Risk (4yr Old)
351,819
367,652
5%
393,000
7%
At Risk (K-12)
3,615,591
4,001,352
11%
4,260,000
6%
Bilingual Education
170,236
183,207
8%
244,000
33%
Virtual Education
2,786
108,284 3787%
0
-100%
Capital Outlay
143,901
186,799
30%
300,000
61%
Driver Education
118,296
85,196
-28%
88,000
3%
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
200,000
0 -100%
0
0%
Special Education
5,128,728
5,447,174
6%
5,840,000
7%
Cost of Living
0
0
0%
0
0%
Vocational Education
526,252
554,227
5%
580,000
5%
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
1,481,260
1,283,272
-13%
2,250,000
75%
Contingency Reserve
0
0
0%
Text Book & Student Material
69,138
753,519
990%
Activity Fund
0
266,927
0%
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
25,225,172
26,670,412
6%
28,378,932
6%
Enrollment (FTE)*
4,741.5
4,850.0
2%
5,015.0
3%
Amount per Pupil
5,320
5,499
3%
5,659
3%
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
25,225,172
26,670,412
6%
28,378,932
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.
0
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
2009-2010
2010-2011
2011-2012
Instruction Expenditures
0
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
2009-2010
2010-2011
2011-2012
Instruction Expenditures
General
Supplemental General
Special Education
8/5/2011
2:01 PM
Sumexpen.xls
Page 6 of 20
USD#
261
Student and Instructional Support Expenditures (2100 & 2200)
%
%
2009-2010
2010-2011
inc/
2011-2012
inc/
Actual
Actual
dec
Budget
dec
General
3,144,637
3,142,675
0%
3,391,000
8%
Federal Funds
584,677
361,935
-38%
392,000
8%
Supplemental General
322,430
319,141
-1%
364,000
14%
At Risk (4yr Old)
384
307
-20%
500
63%
At Risk (K-12)
244,403
213,073
-13%
231,000
8%
Bilingual Education
0
0
0%
0
0%
Virtual Education
146,763
26,090
-82%
0
-100%
Capital Outlay
285,204
391,241
37%
500,000
28%
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
59,707
46,552
-22%
150,000
222%
Parent Education Program
207,172
212,126
2%
231,896
9%
Summer School
0
0
0%
0
0%
Special Education
1,980,772
1,944,873
-2%
2,097,000
8%
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
301,512
261,211
-13%
480,000
84%
Contingency Reserve
0
0
0%
Text Book & Student Material
197,387
189,177
-4%
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
7,475,048
7,108,401
-5%
7,837,396
10%
Enrollment (FTE)*
4,741.5
4,850.0
2%
5,015.0
3%
Amount per Pupil
1,577
1,466
-7%
1,563
7%
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
7,475,048
7,108,401
-5%
7,837,396
10%
Amount per Pupil
$1,601
$1,459
-9%
$1,599
10%
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
8,000,000
9,000,000
2009-2010
2010-2011
2011-2012
Student and Instructional Support Expenditures
8/5/2011
2:01 PM
Sumexpen.xls
Page 7 of 20
USD#
261
General Administration Expenditures (2300)
%
%
2009-2010
2010-2011
inc/
2011-2012
inc/
Actual
Actual
dec
Budget
dec
General
458,315
501,621
9%
546,000
9%
Federal Funds
1,509
2,271
50%
2,000
-12%
Supplemental General
260,793
440,102
69%
430,000
-2%
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
24,918
36,699
47%
50,000
36%
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
246,155
245,366
0%
250,000
2%
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
32,527
28,180
-13%
75,000
166%
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
1,024,217
1,254,239
22%
1,353,000
8%
Enrollment (FTE)*
4,741.5
4,850.0
2%
5,015.0
3%
Amount per Pupil
216
259
20%
270
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
1,024,217
1,254,239
22%
1,353,000
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.
0
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
2009-2010
2010-2011
2011-2012
General Administration Expenditures
8/5/2011
2:01 PM
Sumexpen.xls
Page 8 of 20
USD#
261
School Administration Expenditures (2400)
%
%
2009-2010
2010-2011
inc/
2011-2012
inc/
Actual
Actual
dec
Budget
dec
General
2,321,245
2,311,827
0%
2,383,000
3%
Federal Funds
0
0
0%
0
0%
Supplemental General
0
0
0%
0
0%
At Risk (4yr Old)
53,304
41,575
-22%
37,150
-11%
At Risk (K-12)
127,973
138,447
8%
152,000
10%
Bilingual Education
0
0
0%
0
0%
Virtual Education
72,210
77,255
7%
0
-100%
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
162,867
141,098
-13%
265,000
88%
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
2,737,599
2,710,202
-1%
2,837,150
5%
Enrollment (FTE)*
4,741.5
4,850.0
2%
5,015.0
3%
Amount per Pupil
577
559
-3%
566
1%
Adult Education
0
0
0%
0
0%
Adult Supplemental Education
0
0
0%
0
0%
Tuition Reimbursement
0
0
0%
0
0%
Special Education Coop
0
0
0%
0
0%
TOTAL
2,737,599
2,710,202
-1%
2,837,150
5%
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
2009-2010
2010-2011
2011-2012
School Administration Expenditures
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261
Operations and Maintenance Expenditures (2600)
%
%
2009-2010
2010-2011
inc/
2011-2012
inc/
Actual
Actual
dec
Budget
dec
General
2,677,796
2,656,621
-1%
2,957,500
11%
Federal Funds
0
2,056
0%
2,000
-3%
Supplemental General
943,640
739,346
-22%
1,128,500
53%
At Risk (4yr Old)
600
893
49%
1,000
12%
At Risk (K-12)
44,984
71,791
60%
63,500
-12%
Bilingual Education
0
0
0%
0
0%
Virtual Education
0
0
0%
0
0%
Capital Outlay
97,613
79,380
-19%
200,000
152%
Driver Training
5,195
5,700
10%
34,500
505%
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
9,889
10,961
11%
12,500
14%
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
159,407
138,100
-13%
250,000
81%
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
3,939,124
3,704,848
-6%
4,649,500
25%
Enrollment (FTE)*
4,741.5
4,850.0
2%
5,015.0
3%
Amount per Pupil
831
764
-8%
927
21%
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
3,939,124
3,704,848
-6%
4,649,500
25%
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
2009-2010
2010-2011
2011-2012
Operations and Maintenance Expenditures
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261
Other Costs
(2500 & 2900: Other Supplemental Services)
(2700: Transportation)
(3000: Non-Instruction Services)
%
%
2009-2010
2010-2011
inc/
2011-2012
inc/
Actual
Actual
dec
Budget
dec
General
2,052,143
1,860,161
-9%
2,010,000
8%
Federal Funds
41,279
36,577
-11%
31,000
-15%
Supplemental General
426,633
408,652
-4%
716,000
75%
At Risk (4yr Old)
0
0
0%
0
0%
At Risk (K-12)
10,359
11,430
10%
11,300
-1%
Bilingual Education
0
0
0%
0
0%
Virtual Education
0
0
0%
0
0%
Capital Outlay
81,327
30,064
-63%
210,000
599%
Driver Training
0
0
0%
0
0%
Declining Enrollment
0
0
0%
0
0%
Extraordinary School Program
0
0
0%
0
0%
Food Service
1,769,178
1,859,775
5%
2,225,000
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
560,028
636,613
14%
700,300
10%
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
169,327
146,694
-13%
337,354
130%
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
5,110,274
4,989,966
-2%
6,240,954
25%
Enrollment (FTE)*
4,741.5
4,850.0
2%
5,015.0
3%
Amount per Pupil
1,078
1,029
-5%
1,244
21%
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
5,110,274
4,989,966
-2%
6,240,954
25%
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
2009-2010
2010-2011
2011-2012
Other Costs
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261
Capital Improvements Expenditures (4000)
%
%
2009-2010
2010-2011
inc/
2011-2012
inc/
Actual
Actual
dec
Budget
dec
General
0
0
0%
0
0%
Federal Funds
0
0
0%
0
0%
Supplemental General
3,078
0 -100%
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
890,171
1,071,250
20%
1,610,000
50%
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
893,249
1,071,250
20%
1,610,000
50%
Enrollment (FTE)*
4,741.5
4,850.0
2%
5,015.0
3%
Amount per Pupil
188
221
17%
321
45%
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
893,249
1,071,250
20%
1,610,000
50%
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
1,800,000
2009-2010
2010-2011
2011-2012
Capital Improvements (4000)
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261
Debt Services Expenditures (5100)
%
%
2009-2010
2010-2011
inc/
2011-2012
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
91,371
191,770
110%
90,000
-53%
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
4,502,772
4,465,218
-1%
4,464,616
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
4,594,143
4,656,988
1%
4,554,616
-2%
Enrollment (FTE)*
4,741.5
4,850.0
2%
5,015.0
3%
Amount per Pupil
969
960
-1%
908
-5%
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
4,594,143
4,656,988
1%
4,554,616
-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.
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
2009-2010
2010-2011
2011-2012
Debt Services (5100)
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261
Transfers (5200)
%
%
2009-2010
2010-2011
inc/
2011-2012
inc/
Actual
Actual
dec
Budget
dec
General
8,917,209
7,908,056
-11%
5,966,500
-25%
Federal Funds
0
0
0%
0
0%
Supplemental General
4,821,000
7,102,747
47%
6,827,259
-4%
At Risk (4yr Old)
0
0
0%
0
0%
At Risk (K-12)
0
0
0%
0
0%
Bilingual Education
0
0
0%
0
0%
Virtual Education
0
0
0%
0
0%
Capital Outlay
Driver Training
0
0
0%
0
0%
Declining Enrollment
0
0
0%
0
0%
Extraordinary School Program
0
0
0%
0
0%
Food Service
0
0
0%
0
0%
Professional Development
0
0
0%
0
0%
Parent Education Program
0
0
0%
0
0%
Summer School
0
0
0%
29,242
0%
Special Education
0
0
0%
0
0%
Cost of Living
0
0
0%
0
0%
Vocational Education
0
0
0%
0
0%
Gifts/Grants
0
0
0%
0
0%
Special Liability
0
0
0%
0
0%
School Retirement
0
0
0%
0
0%
Extraordinary Growth Facilities
0
0
0%
0
0%
Special Reserve
0
0
0%
KPERS Spec. Ret. Contribution
0
0
0%
0
0%
Contingency Reserve
0
0
0%
0
0%
Text Book & Student Material
0
0
0%
0
0%
Activity Fund
0
0
0%
0
0%
Bond and Interest #1
0
0
0%
0
0%
Bond and Interest #2
0
0
0%
0
0%
No-Fund Warrant
0
0
0%
0
0%
Special Assessment
0
0
0%
0
0%
Temporary Note
0
0
0%
0
0%
SUBTOTAL
13,738,209
15,010,803
9%
12,823,001
-15%
Enrollment (FTE)*
4,741.5
4,850.0
2%
5,015.0
3%
Amount per Pupil
2,897
3,095
7%
2,557
-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
13,738,209
15,010,803
9%
12,823,001
-15%
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
2009-2010
2010-2011
2011-2012
Transfers (5200)
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261
Miscellaneous Information
Unencumbered Cash Balance by Fund
July 1, 2009
July 1, 2010
July 1, 2011
General
0
0
0
Federal Funds
0
8
1,954
Supplemental General
39,332
144,306
178,433
At Risk (4yr Old)
203,703
397,596
412,169
At Risk (K-12)
573,167
1,051,609
1,200,018
Bilingual Education
119,389
165,153
166,946
Virtual Education
187,760
140,160
0
Capital Outlay
2,214,148
2,920,928
3,245,570
Driver Training
309,825
328,563
349,802
Declining Enrollment
0
0
0
Extraordinary School Program
0
0
0
Food Service
738,741
1,045,780
1,361,593
Professional Development
307,422
363,882
340,967
Parent Education Program
12
2,331
43,535
Summer School
229,242
29,242
29,242
Special Education
1,402,421
1,934,113
2,689,680
Cost of Living
0
0
0
Vocational Education
466,739
510,487
616,260
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
3,026,592
3,037,592
Text Book & Student Material
618,178
888,530
852,665
Activity Fund
0
0
130,349
Bond and Interest #1
2,964,394
2,612,825
2,778,639
Bond and Interest #2
0
0
0
No Fund Warrant
0
0
0
Special Assessment
0
0
0
Temporary Note
0
0
0
SUBTOTAL
13,401,065
15,562,105
17,435,414
Enrollment (FTE)*
4,741.5
4,850.0
5,015.0
Amount per Pupil
2,826
3,209
3,477
Adult Education
0
0
0
Adult Supplemental Education
0
0
0
Tuition Reimbursement
0
0
0
Special Education Coop
0
0
0
TOTAL
13,401,065
15,562,105
17,435,414
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, 2009
July 1, 2010
July 1, 2011
Unencumbered Cash Balances by Fund
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USD#
261
Reserve Funds
Unencumbered Cash Balance
July 1, 2009
July 1, 2010
July 1, 2011
Special Reserve
0
0
0
TOTAL OTHER
0
0
0
Amount per Pupil
$0
$0
$0
*School districts are authorized by law to self insure rather than purchase insurance for the following categories: Worker's Comp,
Health Insurance, Life Insurance, Property and Casualty (Risk Management) and Disability Income Insurance. Monies are placed
in the Self Insured Fund to pay for claims which may arise from the categories listed above.
0
0
0
0
0
1
1
1
1
1
1
July 1, 2009
July 1, 2010
July 1, 2011
Unencumbered Cash Balances by Fund (Reserve Funds
Only)
8/5/2011
2:01 PM
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Page 16 of 20
USD#
261
Other Information
2007-2008
2008-2009
%
2009-2010
%
2010-2011
%
2011-2012
%
Actual
Actual
inc/
Actual
inc/
Actual
inc/
Budget
inc/
dec
dec
dec
dec
Enrollment (FTE)*
4,495.6
4,536.8
1%
4,668.5
3%
4,873.6
4%
4,900.0
1%
Enrollment (FTE)**
4,548.1
4,620.0
2%
4,741.5
3%
4,850.0
2%
5,015.0
3%
Number of Students -
Free Meals
1,285
1,510
18%
1,908
26%
2,144 12%
2,300
7%
Number of Students -
Reduced Meals
514
582
13%
527
-9%
558
6%
500 -10%
*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.
0.0
1000.0
2000.0
3000.0
4000.0
5000.0
6000.0
2007-2008
2008-2009
2009-2010
2010-2011
2011-2012
Enrollment (FTE)* for Budget Authority
0
500
1000
1500
2000
2500
2007-2008
2008-2009
2009-2010
2010-2011
2011-2012
Low Income Students
Free Meals
Reduced Meals
4300.0
4400.0
4500.0
4600.0
4700.0
4800.0
4900.0
5000.0
5100.0
2007-2008
2008-2009
2009-2010
2010-2011
2011-2012
Enrollment (FTE)** Used for
Calculating "Amount Per Pupil"
8/5/2011
2:01 PM
Sumexpen.xls
Page 17 of 20
USD#
261
Miscellaneous Information
Mill Rates by Fund
2009-2010
2010-2011
2011-2012
Actual
Actual
Budget
General
20.000
20.000
20.000
Supplemental General
22.569
22.316
26.127
Adult Education
0.000
0.000
0.000
Capital Outlay
5.982
4.008
4.000
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
11.525
15.856
13.014
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
60.076
62.180
63.141
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
General
32%
Supplemental
General
41%
Adult Education
0%
Capital Outlay
6%
Special Liability
0%
School Retirement
0%
Declining Enrollment
0%
Cost of Living
0%
Bond and Interest #1
21%
Bond and
Interest #2
0%
Extraordinary Growth
Facilities
0%
No Fund Warrant
0%
Special Assessment
0%
Temporary Note
0%
2011-2012 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
0.000
10.000
20.000
30.000
40.000
50.000
60.000
70.000
2009-2010
2010-2011
2011-2012
Total USD Mill Rates
8/5/2011
2:01 PM
Sumexpen.xls
Page 18 of 20
USD#
261
Other Information
2009-2010
2010-2011
2011-2012
Actual
Actual
Budget
Assessed Valuation
$131,742,606
$131,718,342
$133,265,756
Bonded Indebtedness
$65,839,000
$63,581,000
$61,795,000
$0
$20,000,000
$40,000,000
$60,000,000
$80,000,000
$100,000,000
$120,000,000
$140,000,000
2009-2010
2010-2011
2011-2012
Assessed Valuation
$0
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
$70,000,000
2009-2010
2010-2011
2011-2012
Bonded Indebtedness
8/5/2011
2:01 PM
Sumexpen.xls
Page 19 of 20
i
Summary of Total Expenditures……………………………………….…………1
Summary of General and Supplemental General Fund Expenditures……………2
Instruction Expenditures………………………………………………………….3
Sources of Revenue and Proposed Budget for 2011-12………………………….4
Enrollment and Low Income Students……………………………………………5
Mill Rates by Fund………………………………………………………………..6
Assessed Valuation and Bonded Indebtedness…………………………………...7
Average Salary……………………………………………………………………8
KSDE Website Information………………………………………………………9
1
Summary of Total Expenditures By Function
(All Funds)
%
%
%
%
%
2009-2010
of
2010-2011
of
inc/
2011-2012
of
inc/
Actual
Tot
Actual
Tot
dec
Budget
Tot
dec
Instruction
25,225,172
49%
26,670,412
51%
6%
28,378,932
49%
6%
Student & Instructional Support
7,475,048
15%
7,108,401
14%
-5%
7,837,396
14%
10%
General Administration
1,024,217
2%
1,254,239
2%
22%
1,353,000
2%
8%
School Administration (Building)
2,737,599
5%
2,710,202
5%
-1%
2,837,150
5%
5%
Operations & Maintenance
3,939,124
8%
3,704,848
7%
-6%
4,649,500
8%
25%
Capital Improvements
893,249
2%
1,071,250
2%
20%
1,610,000
3%
50%
Debt Services
4,594,143
9%
4,656,988
9%
1%
4,554,616
8%
-2%
Other Costs
5,110,274
10%
4,989,966
10%
-2%
6,240,954
11%
25%
Total Expenditures
50,998,826 100%
52,166,306
100%
2%
57,461,548
100%
10%
Amount per Pupil
$10,756
$10,756
0%
$11,458
7%
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
5,0 00,00 0
10 ,000 ,0 00
15 ,000 ,0 00
20 ,000 ,0 00
25 ,000 ,0 00
30 ,000 ,0 00
Instruction
Student &
Ins tructional
Support
General
Adminis tration
School
Adminis tration
(Building)
Operations &
Maintenanc e
Capital
Im provem ent s
Debt Services
Other Costs
Summary of Total Expenditures By Function (All Funds)
2009-2010
2010-2011
2011-2012
2
Summary of General and Supplemental General Fund
Expenditures by Function
%
%
%
%
%
2009-2010
of
2010-2011
of
inc/
2011-2012
of
inc/
Actual
Tot
Actual
Tot
dec
Budget
Tot
dec
Instruction
12,858,738
50%
12,902,182
51%
0%
13,926,978
50%
8%
Student & Instructional Support
3,467,067
14%
3,461,816
14%
0%
3,755,000
13%
8%
General Administration
719,108
3%
941,723
4%
31%
976,000
4%
4%
School Administration (Building)
2,321,245
9%
2,311,827
9%
0%
2,383,000
9%
3%
Operations & Maintenance
3,621,436
14%
3,395,967
13%
-6%
4,086,000
15%
20%
Capital Improvements
3,078
0%
0
0% -100%
0
0%
0%
Other Costs
2,478,776
10%
2,268,813
9%
-8%
2,726,000
10%
20%
Total Expenditures
25,469,448
100%
25,282,328
100%
-1%
27,852,978
100%
10%
Amount per Pupil
$5,372
$5,213
-3%
$5,554
7%
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
Admini strati on
School
Admini strati on
(Buildi ng)
Operations &
Maintenance
Capital
Improv ements
Other Costs
Summary of General and Supplemental General Fund
Expenditures by Function
2009-2010
2010-2011
2011-2012
3
USD#
261
Instruction Expenditures (1000)
%
%
2009-2010
2010-2011
inc/
2011-2012
inc/
Actual
Actual
dec
Budget
dec
General
10,338,115
12,100,209
17%
13,076,478
8%
Federal Funds
558,427
530,621
-5%
496,954
-6%
Supplemental General
2,520,623
801,973
-68%
850,500
6%
At Risk (4yr Old)
351,819
367,652
5%
393,000
7%
At Risk (K-12)
3,615,591
4,001,352
11%
4,260,000
6%
Bilingual Education
170,236
183,207
8%
244,000
33%
Virtual Education
2,786
108,284 3787%
0
-100%
Capital Outlay
143,901
186,799
30%
300,000
61%
Driver Education
118,296
85,196
-28%
88,000
3%
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
200,000
0 -100%
0
0%
Special Education
5,128,728
5,447,174
6%
5,840,000
7%
Cost of Living
0
0
0%
0
0%
Vocational Education
526,252
554,227
5%
580,000
5%
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
1,481,260
1,283,272
-13%
2,250,000
75%
Contingency Reserve
0
0
0%
Text Book & Student Material
69,138
753,519
990%
Activity Fund
0
266,927
0%
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
25,225,172
26,670,412
6%
28,378,932
6%
Enrollment (FTE)*
4,741.5
4,850.0
2%
5,015.0
3%
Amount per Pupil
5,320
5,499
3%
5,659
3%
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
25,225,172
26,670,412
6%
28,378,932
6%
0
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
2009-2010
2010-2011
2011-2012
Instruction E xpenditures
NOTE: Gifts/Grants include private grants and grants from federal 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
2011-12
Estimated Sources of Revenue--2011-12
Estimated
Amount
July 1, 2011
State
Federal
Local
July 1, 2012
Fund
Budgeted
Cash Balance
Interest
Transfers
Other
Cash Balance
General
30,330,478
0
28,122,191
0
29,242
2,179,045
XXXXXXXXX
Supplemental General
10,316,259
178,433
6,401,321
3,736,505
XXXXXXXXX
Adult Education
0
0
0
0
0
0
0
0
At Risk (4yr Old)
431,650
412,169
0
0
400,000
0
380,519
Adult Supplemental Education
0
0
0
0
0
0
At Risk (K-12)
4,717,800
1,200,018
0
0
4,000,000
30,000
512,218
Bilingual Education
244,000
166,946
0
0
200,000
0
122,946
Virtual Education
0
0
0
0
0
0
Capital Outlay
2,960,000
3,245,570
0
10,000
0
675,023
970,593
Driver Training
122,500
349,802
18,500
0
100,000
40,000
385,802
Declining Enrollment
0
0
0
0
Extraordinary School Program
0
0
0
0
0
0
Food Service
2,225,000
1,361,593
22,925
1,286,068
0
0
919,713
1,365,299
Professional Development
150,000
340,967
0
0
50,000
0
240,967
Parent Education Program
231,896
43,535
126,980
0
0
85,000
0
23,619
Summer School
29,242
29,242
0
0
0
0
0
Special Education
8,899,800
2,689,680
0
1,200,000
0
7,358,759
250,000
2,598,639
Vocational Education
580,000
616,260
0
0
500,000
0
536,260
Special Liability Expense Fund
0
0
0
0
0
Special Reserve Fund
0
XXXXXXXXX
Gifts and Grants
0
0
0
0
Textbook & Student Materials Revolving
852,665
XXXXXXXXX
School Retirement
0
0
0
0
0
Extraordinary Growth Facilities
0
0
0
0
KPERS Special Retirement Contribution
3,657,354
0
3,657,354
XXXXXXXXX
Contingency Reserve
3,037,592
XXXXXXXXX
Activity Funds
130,349
XXXXXXXXX
Tuition Reimbursement
0
0
0
0
0
Bond and Interest #1
4,464,616
2,778,639
2,589,419
0
0
1,951,925
2,855,367
Bond and Interest #2
0
0
0
0
0
0
0
No Fund Warrant
0
0
0
0
Special Assessment
0
0
0
Temporary Note
0
0
0
0
0
Coop Special Education
0
0
0
0
0
0
0
0
Federal Funds
923,954
1,954 xxxxxxxxxxx
922,000 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx
0
Cost of Living
0
0 xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx
0
0
SUBTOTAL
70,284,549
17,435,414
40,938,690
3,408,068
10,000
12,723,001
9,782,211
9,992,229
Less Transfers
12,723,001
TOTAL Budget Expenditures
$57,561,548
5
2007-2008 2008-2009
%
2009-2010
%
2010-2011
%
2011-2012
%
Actual
Actual
inc/
Actual
inc/
Actual
inc/
Budget
inc/
dec
dec
dec
dec
Enrollment (FTE)*
4,495.6
4,536.8
1%
4,668.5
3%
4,873.6
4%
4,900.0
1%
Number of Students -
Free Meals
1,285
1,510
18%
1,908
26%
2,144
12%
2,300
7%
Number of Students -
Reduced Meals
514
582
13%
527
-9%
558
6%
500 -10%
Other Information
0.0
1000.0
2000.0
3000.0
4000.0
5000.0
6000.0
2007-2008
2008-2009
2009-2010
2010-2011
2011-2012
Enrollment (FTE)* for Budget Authority
0
500
1000
1500
2000
2500
2007-2008
2008-2009
2009-2010
2010-2011
2011-2012
Low Income Students
Free Meals
Reduced Meals
*FTE for state aid and budget authority purposes for the general fund.
6
Miscellaneous Information
Mill Rates by Fund
2009-2010
2010-2011
2011-2012
Actual
Actual
Budget
General
20.000
20.000
20.000
Supplemental General
22.569
22.316
26.127
Adult Education
0.000
0.000
0.000
Capital Outlay
5.982
4.008
4.000
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
11.525
15.856
13.014
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
60.076
62.180
63.141
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
2009-2010
2010-2011
2011-2012
Total USD Mill Rates
7
Other Information
2009-2010
2010-2011
2011-2012
Actual
Actual
Budget
Assessed Valuation
$131,742,606
$131,718,342
$133,265,756
Bonded Indebtedness
65,839,000
63,581,000
61,795,000
$0
$20,000,000
$40,000,000
$60,000,000
$80,000,000
$100,000,000
$120,000,000
$140,000,000
2009-2010
2010-2011
2011-2012
Assessed Valuation
$0
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
$70,000,000
2009-2010
2010-2011
2011-2012
Bonded Indebtedness
8
USD#
261
FTE
Total Salary Average Salary
FTE
Total Salary Average Salary
FTE
Total Salary Average Salary
Administrators (Certified/Non-Certified)
37.0
2,977,694
80,478
37.0
2,950,961
79,756
36.0
2,850,000
79,167
Teachers (Full Time)
329.6
17,955,104
54,475
331.1
18,423,540
55,643
326.0
18,600,000
57,055
Other Certified (Licensed) Personnel
46.6
2,656,469
57,006
46.6
2,761,253
59,254
46.6
2,800,000
60,086
Classified Personnel
299.5
8,576,375
28,636
295.1
8,701,352
29,486
292.0
8,750,000
29,966
Substitutes/Temporary Help
XXXXX
573,094 XXXXXXXXX
XXXXX
540,370 XXXXXXXXX
XXXXX
540,000 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
2009-10 Actual
2010-11 Actual
2011-12 Contracted
9
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
10
•
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
Coding the USD Budget Document
Funds will have the general definition as currently used under Kansas law which would include such funds as
general, vocational education, special education, etc. Within each fund will be a breakdown of 5 major
functions
performed by school personnel or activity.
The function describes the activity for which a service or material object
is acquired.
These 5 major functions include instruction, support services, operation of non-instructional services,
facilities acquisition and construction services, and 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 have somewhat the same general operational objectives. Furthermore, categories of
activities comprising each of these divisions and subdivisions are grouped according to the principle that the
activities can be combined, compared, and are related. For example:
Function
Subf unc tion
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 federal 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
object
codes. Examples of
object codes would be salaries, 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 code. For example, salaries could be further broken
down into salaries for teachers and other salaries for instruction.
Below are definitions taken from the
Kansas Accounting Handbook
explaining 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 involving co-curricular activities. It may also be
provided through some other approved medium such as two-way 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 part-time 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 built-in equipment; 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 Services.
These include debt service
payments (principal and interest) and certain transfers of monies from one fund to another.
SUBFUNCTION DEFINITIONS
EXPENDITURES
Definition - A subfunction is the next level of accounting breakdown under the functions. An illustration of this
in the Support Services function would be:
Code
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 while 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,
There are no subfunctions in the
Instruction function category.
while not paid directly to employees, nevertheless are part of the cost of personal services.
Used with all
functions except 5000.
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; initial equipment; 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 long-term debt and fund
transfers.
Used with governmental funds only.
Fund Classification Descriptions
Description
General Fund, Supplemental General Fund
(or Local Option Budget)
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, 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 grants-in-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 construct major 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 cost-reimbursement 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 and Gifts and Bequests)
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 the general 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 long-term debt that is not recorded in an enterprise, internal service, or trust fund,
should be recorded in the General Long-Term 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, and no-fund 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 to fees 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 called Guidelines for School Activity Funds
that outlines the specific guidelines for these accounts.
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