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 16 ............... Capital Outlay – Revenue [local, county, federal (impact aid construction)]
    Capital Outlay – Expenditures – equipment and furnishings, buses, property, repair and
    remodeling, etc.
    Code 18 ............... Driver Training – Revenue (local, state)
    Driver Training – Expenditures such as salaries, supplies, equipment, etc.
    Code 24 ............... Food Service – Revenue (local, state, federal)
    Food Service – Expenditures such as salaries, energy, supplies (food and milk), equipment, etc.
    Code 26 ............... Professional Development – Revenue (local, state, federal), and expenditures for support services,
    salaries, supplies, equipment, etc.
    Code 28 ............... Parent Education – Revenue (local, state)
    Parent Education – Expenditures such as salaries, benefits, supplies, staff training, etc.
    Code 29 ............... Summer School – Revenue (local, federal)
    Summer School – instruction, salaries, supplies, equipment, energy, etc.
    Code 30 ............... Special Education – Revenue (local, state, federal)
    Special Education – Expenditures such as salaries, purchased services, property, supplies,
    equipment, student transportation, etc.
    Code 34 ............... Vocational Education – Revenue (local, federal)
    Vocational Education – Expenditures such as salaries, purchased services, supplies, and equipment
    Code 51 ............... KPERS – Revenue (state); Expenditures such as employee benefits
    Code 53 ............... Contingency Reserve – Revenue (transfer from general)
    Contingency Reserve – Expenditures such as salaries, supplies, equipment, property services, etc.
    Code 55 ............... Textbook & Student Material Revolving – Revenue (local) and expenditures for textbooks,
    musical equipment, materials and supplies, etc.
    Code 56 ............... Activity Fund – Revenue (Local Sources)
    Activity Fund – Expenditures such as referees, supplies, activity equipment, etc.
    Code 62 ............... Bond and Interest (USD) #1 – Revenue (local, county, state) and expenditures for principle and
    interest
    Table of Contents cont.
    Code 99 ............... Notice of Hearing (published in newspaper) is a summary showing operating funds and total
    expenditures, special education cooperative, total taxes levied and estimated tax rate. Other line
    items include library board, recreation commission, assessed valuation, lease purchase principle,
    and total USD debt.
    Average Salary .............. This page provides FTE and average salaries for administrators, teachers, licensed personnel, and
    substitutes.
    Budget Authority and Revenue Worksheets
    Form 110
    Tax in Process
    Form 118
    Estimated Special Education Revenue
    Form 148
    Estimated General Fund State Aid
    Form 149
    Transfer Cash Balances to General Fund
    Form 150
    Estimated Legal Maximum Budget
    Form 155
    Local Option Budget
    Form 162
    Estimated Food Service Revenue
    Form 194
    Estimated Motor Vehicle Taxes
    Form 195
    Estimated State Aids (Professional Development, Driver Ed, and KPERS Flow-Through)
    Form 239
    Estimated Supplemental General State Aid
    Form 241
    Estimated Bond & Interest State Aid Payments (Prior to 7/92)
    Form 242
    Estimated Bond & Interest State Aid Payments (After 7/92)
    Budget Profile
    Page 3 ................. 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 4-5 .............. District accomplishments and challenges
    Page 6-9 .............. Supplemental information for tables in Summary of Expenditures
    Page 10-11 .......... 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 2 ................. Summary of Total Expenditures by function (all funds)
    Page 3 ................. Total Expenditures by function by years
    Page 4 ................. Total Expenditure Amount Per Pupil by Function
    Page 5 ................. Summary of General and Supplemental General Fund Expenditures by Function
    Page 6 ................. Instruction Expenditures
    Page 7 ................. Sources of Revenue (state, federal and local) and proposed budget for current year
    Page 8 ................. Enrollment and Low Income Students
    Page 9 ................. Mill Rates by Fund
    Page 10 ............... Assessed Valuation and Bonded Indebtedness
    Page 11 .............. Average Salary - This page provides FTE and average salaries for administrators, teachers,
    licensed personnel, and substitutes.
    Page 12 .............. KSDE website information
    •
    K-12 statistics (building, district or state totals for attendance, enrollment, staff,
    graduates/dropouts, crime/violence)
    •
    School Finance reports and publications (certified personnel, enrollment, dropouts, graduates,
    salary reports)
    •
    Kansas Building Report Card (rates for attendance, graduation, dropouts, school violence;
    reading, math and writing assessments for all districts)
    •
    Website Information available on the USD 261 website at
    www. usd261.com
    Coding Expenditures in the Budget Document
    (Definitions for Functions, Subfunctions, Objects)
    Funds in the USD budget document have a general definition as currently used under Kansas law which
    would include such funds as general, vocational education, special education, etc. Within each fund will be a
    breakdown by function, subfunction, object and subobject. This document will explain what expenditures
    should be charged under which code.
    Additional information can be found in
    K
    t
    an
    he
    sas Accounting Handbook
    which is available on the KSDE
    School Finance website (located under
    Guidelines):
    http://www.ksde.org/Default.aspx?tabid=1877
    .
    This handbook explains in detail how functions,u bsfunctions and objects are used to breakdown
    expenditures in each of the funds, and includes a section with Guidelines for Activity Funds.
    USD#
    261
    STATE OF KANSAS
    Budget Form USD-B
    2013-2014
    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.
    7/30/2013 4:10 PM
    Code No. 02
    STATE OF KANSAS
    USD# 261
    Budget Form USD-C
    2013-2014
    WORKSHEET I
    (Columns (1) through (5) must match Form 110)
    Less
    Less 2012
    Less
    FOR FISCAL YEAR 2013-2014
    Code
    Actual
    5.500
    Tax
    Tax
    2012 Tax
    Motor Vehicle Recreational
    Amount of
    Estimate of 2013
    04
    2012
    Allowance
    Received
    Refunded
    In
    Tax (includes
    Vehicle
    2013 Tax to
    Taxes 1/1/2014
    Line
    Tax Levy
    for Delinquency in 2012-13
    in 2012-13
    Process
    16/20M Tax)
    Tax
    be Levied
    6/30/2014
    Fund
    (1)
    (2)
    (3)
    (4)
    (5)
    (6)
    (7)
    (8)
    (9)
    General
    01
    2,302,067
    126,614
    2,163,695
    0
    11,758 XXXXXXXXXXX XXXXXXXXXX
    2,313,813
    2,082,432
    Supplemental General
    03
    3,520,737
    193,641
    3,298,284
    0
    28,812
    532,779
    11,488
    4,003,370
    3,603,033
    Adult Education
    05
    0
    0
    0
    0
    0
    0
    0
    0
    0
    Capital Outlay
    10
    672,579
    36,992
    630,025
    0
    5,562
    88,296
    1,904
    674,093
    606,684
    Declining Enrollment
    15
    0
    0
    0
    0
    0
    0
    0
    0
    0
    School Retirement
    20
    0
    0
    0
    0
    0
    0
    0
    0
    0
    Special Assessment
    25
    0
    0
    0
    0
    0
    0
    0
    0
    0
    Spec Liability Expense
    30
    0
    0
    0
    0
    0
    0
    0
    0
    0
    Bond and Interest #1
    40
    1,536,573
    84,512
    1,440,867
    0
    11,194
    254,462
    5,487
    1,144,372
    1,029,935
    Bond and Interest #2
    45
    0
    0
    0
    0
    0
    0
    0
    0
    0
    Temporary Note
    50
    0
    0
    0
    0
    0
    0
    0
    0
    0
    No-fund Warrant
    55
    0
    0
    0
    0
    0
    0
    0
    0
    0
    Extraord Gowth Fac
    57
    0
    0
    0
    0
    0
    0
    0
    0
    0
    Recreation Commission
    60
    0
    0
    0
    0
    0
    0
    0
    0
    0
    Rec Comm Emp Bnfts & Spec Liab
    65
    0
    0
    0
    0
    0
    0
    0
    0
    0
    Public Library Board
    70
    0
    0
    0
    0
    0
    0
    0
    0
    0
    Public Lib Brd Emp Bnfts
    71
    0
    0
    0
    0
    0
    0
    0
    0
    0
    Historical Museum
    75
    0
    0
    0
    0
    0
    0
    0
    0
    0
    Cost of Living
    78
    0
    0
    0
    0
    0
    0
    0
    0
    0
    TOTAL
    80
    8,031,956
    7,532,871
    0
    875,537
    Adult Education Computation – Taxes to be Levied
    Assessed Valuation
    $134,818,513 x Adult Ed. Mill levy
    0.000 =
    $0
    Taxes to be Levied
    Capital Outlay Computation – Taxes to be Levied
    Assessed Valuation
    $134,818,513 x Capital Outlay Mill levy
    5.000 =
    $674,093
    Taxes to be Levied
    Tax Collection Ratio for 2012
    93.786 %
    7/30/2013
    4:10 PM
    Code No. 04
    Page 1
    STATE OF KANSAS
    USD#
    261
    Budget Form USD-D
    2013-2014
    STATEMENT OF INDEBTEDNESS
    Amount Due
    Amount Due
    Da te
    Int.
    Amount of
    Amount
    Date Due
    2013-2014
    July-Dec. 2014
    of
    Rate
    Bonds
    Outstanding
    Issue
    %
    Issued
    7/1/2013
    Int.
    Prin.
    Int.
    Prin.
    Int.
    Prin.
    Purpose of Debt
    (1)
    (2)
    (3)
    (4)
    (5)
    (6)
    (7)
    (8)
    (9)
    (10)
    Total
    xxxxxxx
    xxxxxx
    xxxxxxxxxxxxx
    0 xxxxxxxx
    xxxxxxxx
    0
    0
    0
    0
    Series 2004 (Refunded)
    4/1/2004
    3.10
    6,880,000
    4,055,000
    11/1/2013 11/1/2013
    70,224
    615,000
    5/1/2014
    60,692
    11/1/2014 11/1/2014
    60,692
    640,000
    Series 2005 Refunded
    3/1/2005
    3.36
    8,060,000
    5,945,000
    11/1/2013 11/1/2013
    104,243
    760,000
    5/1/2014
    92,083
    11/1/2014 11/1/2014
    92,083
    785,000
    Series 2005
    10/15/2005
    4.59
    20,000,000
    3,175,000
    11/1/2013 11/1/2013
    69,454
    5/1/2014
    69,454
    11/1/2014 11/1/2014
    69,454
    Series 2007
    2/1/2007
    4.47
    29,585,000
    27,585,000
    11/1/2013 11/1/2013
    672,825
    520,000
    5/1/2014
    662,425
    11/1/2014 11/1/2014
    662,425
    535,000
    Series 2012
    2/1/2012
    4.47
    2,220,000
    2,170,000
    11/1/2013 11/1/2013
    21,700
    50,000
    5/1/2014
    21,200
    11/1/2014 11/1/2014
    21,200
    50,000
    Series 2012 Refunded
    10/1/2012
    2.34
    7,265,000
    7,265,000
    11/1/2013 11/1/2013
    84,223
    35,000
    5/1/2014
    83,873
    11/1/2014 11/1/2014
    83,873
    50,000
    Series 2013 Refunded
    2/1/203
    2.13
    9,920,000
    9,920,000
    11/1/2013 11/1/2013
    104,760
    150,000
    5/1/2014
    103,260
    11/1/2014 11/1/2014
    103,260
    100,000
    Total
    xxxxxxx
    xxxxxxx xxxxxxxxxxxxx
    60,115,000 xxxxxxxx
    xxxxxxxx
    2,220,416
    2,130,000
    1,092,987
    2,160,000
    If Bond and Interest levies are based on different assessed valuations due to territory changes, show such issues
    as a separate group. Use Bond and Interest #2, Code No. 63, for these issues.
    Prior to July 1, 1992
    After July 1, 1992
    7/30/2013 4:10 PM
    Code No. 05
    STATE OF KANSAS
    USD No.
    261
    Budget Form USD-D1
    2013-2014
    STATEMENT OF CONDITIONAL LEASE, LEASE–
    PURCHASE AND CERTIFICATE OF PARTICIPATION
    Term
    Total
    T otal
    Date
    of
    Int.*
    Outright
    Other
    Amount
    Principal
    of
    Contract
    Rate
    Purchase
    Charges
    Financed
    Balance Due
    Payments Due Payments Due
    Contract
    (Months)
    %
    Price
    In Contract (Beg Principal)
    7/1/2013
    2013-2014
    July - Dec 2014
    Item/Service Purchased
    (1)
    (2)
    (3)
    (4)
    (5)
    (6)
    (7)
    (8)
    (9)
    Grandlane Addition
    12/1/2003
    180
    4.50
    970,000
    970,000
    466,000
    85,000
    85,000
    QZAB JC Contract 2011
    11/15/2011
    204
    0.00
    1,600,000
    1,600,000
    1,600,000
    0
    0
    QZAB JC Contract 2012
    2/1/2012
    120
    1.50
    1,900,000
    1,900,000
    1,695,000
    205,000
    TOTAL
    $4,470,000
    $0
    $4,470,000
    $3,761,000
    $290,000
    $85,000
    *If you are merely leasing/renting with no intent to purchase, do not list--such transactions are not lease-purchases.
    7/30/2013 4:10 PM
    Code No. 05a
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    Code 2011-2012
    2012-2013
    2013-2014
    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
    2010
    $
    05
    28,921
    2011
    $
    10
    2,143,805
    44,375
    2012
    $
    15
    2,163,695
    11,758
    2013
    $
    20
    2,082,432
    1140 Delinquent
    Tax
    25
    24,977
    72,227
    63,339
    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
    22,939,340
    24,099,849
    24,959,339
    3130 Mineral Production Tax
    115
    314
    352
    3205 Special
    Education Aid
    120
    4,571,489
    4,593,697
    4,588,850
    4000 FEDERAL SOURCES
    4599 ARRA Stabilization Funds
    140 XXXXXXXXXX
    4604 Ed Jobs Funds
    143
    13,694
    0
    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
    29,242
    0 0
    RESOURCES AVAILABLE
    170
    29,751,782
    30,974,195
    31,705,718
    TOTAL EXPENDITURES & TRANSFERS
    175
    29,751,782
    30,974,195
    31,705,718
    EXCESS REVENUE TO STATE ***
    200
    0 **
    UNENCUMBERED CASH BALANCE JUNE 30
    190
    0
    0 xxxxxxxxxxx
    * Only deduct 70% of the estimated 2013-2014 P.L. 382 receipts. The 30% portion not deducted
    may be treated as miscellaneous revenue and placed in a fund designated under K.S.A. 72-6427
    (categorical aid funds, program weighted funds or capital outlay.)
    ** Line 170 minus Line 175. (Column 3 only.)
    *** Columns 1 & 2 would be amount sent to the State. Do Not Include General State Aid Overpayments.
    **** Includes Psychiatric Treatment Centers, Juvenile Detention\Flint Hills Job corporation payments and
    State Aid received as a result of adjustments to prior year P.L. 382 deduction (formerly 874),
    Teacher Mentoring Program, National Board Certified teacher payments, and Career and
    Technical Education state aid for students earning an industry recognized credential in a high
    need occupation.
    *****K.S.A. 72-6460 authorizes transfers from the approved funds to expend unencumbered cash balances
    as approved by the local board.
    9/5/2013 10:41 AM
    Code No. 06
    Page 1
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    Code 2011-2012
    2012-2013
    2013-2014
    GENERAL EXPENDITURES
    06
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    1000 Instruction
    100 Salaries
    110 Certified
    210
    9,874,733
    9,821,960
    10,400,000
    120 NonCertified
    215
    198,359
    187,361
    250,000
    200 Employee Benefits
    210 Insurance (Employee)
    220
    969,681
    986,641
    1,200,000
    220 Social Security
    225
    875,856
    891,610
    900,000
    290 Other
    230
    109,167
    123,284
    135,000
    300 Purchased Professional and Technical Services
    235
    14,552
    17,629
    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
    715,313
    302,231
    500,000
    600 Supplies
    610 General Supplemental (Teaching)
    260
    234,273
    267,627
    312,868
    644 Textbooks
    265
    650 Supplies (Technology Related)
    267
    680 Miscellaneous Supplies
    270
    45,623
    64,544
    50,000
    700 Property (Equipment & Furnishings)
    275
    36,916
    30,860
    50,000
    800 Other
    280
    2000 Support Services
    2100 Student Support Services
    100 Salaries
    110 Certified
    285
    884,218
    761,003
    1,200,000
    120 NonCertified
    290
    195,765
    217,210
    300,000
    200 Employee Benefits
    210 Insurance (Employee)
    295
    90,314
    90,401
    125,000
    220 Social Security
    300
    81,329
    70,881
    125,000
    290 Other
    305
    11,932
    1,263
    30,000
    300 Purchased Professional and Technical Services
    310
    400 Purchased Property Services
    313
    500 Other Purchased Services
    315
    585
    690
    1,000
    600 Supplies
    320
    16,864
    18,113
    25,000
    700 Property (Equipment & Furnishings)
    325
    800 Other
    330
    2200 Instr Support Staff
    100 Salaries
    110 Certified
    335
    741,773
    738,451
    800,000
    120 NonCertified
    340
    662,471
    691,148
    750,000
    200 Employee Benefits
    210 Insurance (Employee)
    345
    98,785
    103,831
    115,000
    220 Social Security
    350
    102,135
    104,262
    115,000
    290 Other
    355
    11,951
    12,276
    15,000
    300 Purchased Professional
    and Technical Services
    360
    534
    35,152
    10,000
    400 Purchased Property Services
    363
    500 Other Purchased Services
    365
    10,532
    11,503
    13,000
    9/5/2013 10:41 AM
    Code No. 06
    Page 2
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    Code 2011-2012
    2012-2013
    2013-2014
    GENERAL EXPENDITURES
    06
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    600 Supplies
    640 Books (not textbooks)
    and Periodicals
    370
    66,864
    56,104
    75,000
    650 Technology Supplies
    375
    20,059
    21,332
    25,000
    680 Miscellaneous Supplies
    380
    27,529
    8,983
    20,000
    700 Property (Equipment & Furnishings)
    385
    800 Other
    390
    10,054
    16,136
    15,000
    2300 General Administration
    100 Salaries
    110 Certified
    395
    145,567
    150,418
    175,000
    120 NonCertified
    400
    78,820
    83,651
    95,000
    200 Employee Benefits
    210 Insurance (Employee)
    405
    24,410
    24,183
    30,000
    220 Social Security
    410
    14,323
    15,521
    20,000
    290 Other
    415
    331
    344
    1,000
    300 Purchased Professional
    and Technical Services
    420
    74,819
    51,976
    75,000
    400 Purchased Property Services
    425
    500 Other Purchased Services
    520 Insurance
    430
    530 Communications
    (Telephone, postage, etc.)
    435
    58,308
    50,587
    60,000
    590 Other
    440
    9,601
    8,103
    10,000
    600 Supplies
    445
    18,080
    14,973
    20,000
    700 Property (Equipment & Furnishings)
    450
    800 Other
    455
    31,933
    55,179
    50,000
    2400 School Administration
    100 Salaries
    110 Certified
    460
    1,240,255
    1,099,451
    1,300,000
    120 NonCertified
    465
    710,943
    708,065
    750,000
    200 Employee Benefits
    210 Insurance (Employee)
    470
    144,927
    147,280
    150,000
    220 Social Security
    475
    148,623
    150,764
    175,000
    290 Other
    480
    2,992
    6,570
    10,000
    300 Purchased Professional
    and Technical Services
    485
    400 Purchased Property Services
    490
    500 Other Purchased Services
    530 Communications
    (Telephone, postage, etc.)
    495
    5,460
    6,930
    10,000
    590 Other
    500
    16,151
    15,520
    18,000
    600 Supplies
    505
    31,439
    21,458
    25,000
    700 Property (Equipment & Furnishings)
    510
    800 Other
    515
    9/5/2013 10:41 AM
    Code No. 06
    Page 3
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    Code 2011-2012
    2012-2013
    2013-2014
    GENERAL EXPENDITURES
    06
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    2600 Operations & Maintenance
    100 Salaries
    120 NonCertified
    520
    1,756,841
    1,814,160
    1,850,000
    200 Employee Benefits
    210 Insurance (Employee)
    525
    190,364
    193,134
    225,000
    220 Social Security
    530
    128,400
    131,355
    150,000
    290 Other
    535
    9,781
    9,127
    10,000
    300 Purchased Professional
    and Technical Services
    540
    400 Purchased Property Services
    411 Water/Sewer
    545
    48,670
    48,549
    60,000
    420 Cleaning
    550
    83,945
    89,474
    85,000
    430 Repairs & Maintenance
    555
    18,523
    16,781
    20,000
    440 Rentals
    560
    460 Repair of Buildings
    565
    81,521
    712,139
    100,000
    490 Other
    570
    2,343
    3,418
    5,000
    500 Other Purchased Services
    520 Insurance
    575
    14,477
    14,877
    15,000
    590 Other
    580
    50,891
    41,895
    50,000
    600 Supplies
    610 General Supplies
    585
    325,163
    383,010
    300,000
    620 Energy
    621 Heating
    590
    622 Electricity
    595
    626 Motor Fuel (not schoolbus)
    600
    21,616
    21,405
    25,000
    629 Other
    605
    780
    539
    1,000
    680 Miscellaneous Supplies
    610
    8,645
    7,361
    10,000
    700 Property (Equipment & Furnishings)
    615
    800 Other
    620
    2601 Operations & Maintenance (Transportation)
    100 Salaries
    120 NonCertified
    622
    200 Employee Benefits
    210 Insurance (Employee)
    623
    220 Social Security
    626
    290 Other
    628
    300 Purchased and Professional Technical Services
    630
    400 Purchased Property Services
    632
    500 Other Purchased Services
    634
    600 Supplies
    610 General Supplies
    636
    620 Energy
    621 Heating
    638
    622 Electricity
    640
    626 Motor Fuel (not schoolbus)
    642
    629 Other
    644
    680 Miscellaneous Supplies
    646
    700 Property (Equipment & Furnishings)
    648
    800 Other
    650
    9/5/2013 10:41 AM
    Code No. 06
    Page 4
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    Code 2011-2012
    2012-2013
    2013-2014
    GENERAL EXPENDITURES
    06
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    2700 Student Transportation Serv
    2720 Supervision
    100 Salaries
    120 NonCertified
    652
    155,475
    152,380
    180,000
    200 Employee Benefits
    210 Insurance
    654
    6,308
    6,784
    8,000
    220 Social Security
    656
    11,404
    10,761
    15,000
    290 Other
    658
    10,926
    10,342
    15,000
    600 Supplies
    660
    730 Equipment
    662
    800 Other
    664
    2710 Vehicle Operating Services
    100 Salaries
    120 NonCertified
    666
    465,492
    493,403
    500,000
    200 Employee Benefits
    210 Insurance
    668
    27,417
    29,986
    35,000
    220 Social Security
    670
    34,306
    36,354
    40,000
    290 Other
    672
    152
    657
    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
    29,522
    34,824
    40,000
    626 Motor Fuel
    682
    148,730
    162,663
    175,000
    730 Equipment (Including Buses)
    684
    200,330
    400,079
    200,000
    800 Other
    686
    23,373
    21,303
    25,000
    2730 Vehicle Services& Maintenance Services
    100 Salaries
    120 NonCertified
    688
    89,131
    91,358
    120,000
    200 Employee Benefits
    210 Insurance
    690
    6,528
    6,680
    9,000
    220 Social Security
    692
    6,518
    6,588
    9,000
    290 Other
    694
    127
    125
    300 Purchased Professional and Tech Services
    696
    400 Purchased Property Services
    698
    49,090
    51,676
    50,000
    500 Other Purchased Services
    700
    600 Supplies
    702
    45,174
    49,746
    50,000
    730 Equipment
    704
    800 Other
    706
    2790 Other Student Transportation Services
    100 Salaries
    120 NonCertified
    708
    887
    955
    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
    112
    170
    500
    600 Supplies
    722
    420
    51
    500
    730 Equipment
    724
    800 Other
    726
    9/5/2013 10:41 AM
    Code No. 06
    Page 5
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    Code 2011-2012
    2012-2013
    2013-2014
    GENERAL EXPENDITURES
    06
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    2500, 2900 Other Supplemental Service
    100 Salaries
    110 Certified
    730
    141,290
    110,598
    150,000
    120 NonCertified
    735
    528,339
    515,477
    560,000
    200 Employee Benefits
    210 Insurance
    740
    50,795
    54,083
    60,000
    220 Social Security
    745
    49,914
    46,618
    55,000
    290 Other
    750
    949
    909
    1,000
    300 Purchased Professional and Technical Services
    755
    16,698
    19,500
    25,000
    400 Purchased Property Services
    760
    500 Other Purchased Services
    765
    13,349
    14,286
    15,000
    600 Supplies
    770
    5,280
    20,255
    15,000
    700 Property (Equipment & Furnishings)
    775
    55,148
    266,328
    100,000
    800 Other
    780
    3300 Community Services Operations
    785
    4300 Architectural & Engineering Services
    790
    5200 TRANSFER TO:
    932 Adult Education
    795
    0
    0
    0
    934 Adult Suppl Education
    800
    0
    0
    0
    936 Bilingual Education
    805
    0
    0
    0
    937 Virtual Education
    807
    0
    0
    0
    938 Capital Outlay
    810
    500,000
    583,000
    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
    0
    0
    0
    948 Parent Education Program
    835
    0
    0
    0
    949 Summer School
    837
    0
    0
    0
    950 Special Education
    840
    4,571,489
    4,825,573
    4,588,850
    954 Vocational Education
    850
    0
    0
    0
    960 Special Reserve Fund
    853
    0
    0
    0
    963 Special Liability Expense Fund
    855
    0
    0
    0
    972 Contingency Reserve**
    885
    0
    0
    0
    974 Textbook & Student Materials Revolving Fund
    889
    0
    0
    0
    976 At Risk (4yr Old)
    891
    200,000
    200,000
    200,000
    978 At Risk (K-12)
    893
    700,000
    1,000,000
    1,000,000
    TOTAL EXPENDITURES & TRANSFERS*
    xxxx
    29,751,782
    30,974,195
    31,705,718
    * 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.
    9/5/2013 10:41 AM
    Code No. 06
    Page 6
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    Code
    2011-2012
    2012-2013
    2013-2014
    Federal Funds
    07
    Actual
    Actual
    Budget
    (Monies Not Included in Other Funds)
    Line
    (1)
    (2)
    (3)
    UNENCUMBERED CASH BALANCE JULY 1
    01
    1,957
    20
    402
    Cancel of Prior Yr Enc
    03
    REVENUE:
    4000 FEDERAL SOURCES-GRANTS
    4591 Title I*
    010
    641,743
    583,497
    550,000
    4593 Title II**
    015
    118,343
    118,758
    110,000
    4594 Title IV (Drug Free)
    020
    XXXXXXXXXX XXXXXXXXXX
    4602 Title IV (21st Century)
    022
    215,966
    340,920
    300,000
    4597 Reading First
    045 XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX
    4601 Title III (English Language Acquisition)
    060
    16,593
    17,391
    15,000
    4603 Charter Schools
    062
    4599 Other
    075
    130,345
    51,984
    50,000
    RESOURCES AVAILABLE
    170
    1,124,947
    1,112,570
    1,025,402
    TOTAL EXPENDITURES & TRANSFERS
    175
    1,124,927
    1,112,168
    1,025,402
    UNENCUMBERED CASH BALANCE JUNE 30
    190
    20
    402
    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.
    7/30/2013 4:10 PM
    Code No. 07
    Page 1
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    Code
    2011-2012
    2012-2013
    2013-2014
    Federal Funds Expenditures
    07
    Actual
    Actual
    Budget
    (Monies Not Included in Other Funds)
    Line
    (1)
    (2)
    (3)
    1000 Instruction
    100 Salaries
    110 Certified
    210
    389,482
    420,058
    430,000
    120 NonCertified
    215
    71,171
    66,074
    75,000
    200 Employee Benefits
    210 Insurance (Employee)
    220
    28,473
    28,161
    30,000
    220 Social Security
    225
    25,415
    25,564
    25,000
    290 Other
    230
    539
    434
    500
    300 Purchased Professional and Technical Services
    235
    29,939
    2,527
    4,000
    400 Purchased Property Services
    237
    500 Other Purchased Services
    560 Tuition
    561 Tuition/other State LEA's
    240
    562 Tuition/other LEA's outside the State
    245
    563 Tuition/Priv Sources
    250
    590 Other
    255
    1,719
    1,055
    1,402
    600 Supplies
    610 General Supplemental (Teaching)
    260
    19,591
    14,057
    5,000
    644 Textbooks
    265
    650 Supplies (Technology Related)
    267
    680 Miscellaneous Supplies
    270
    423
    1,811
    5,000
    700 Property (Equipment & Furnishings)
    275
    2,600
    800 Other
    280
    463
    5,000
    2000 Support Services
    2100 Student Support Services
    100 Salaries
    110 Certified
    285
    33,754
    46,757
    50,000
    120 NonCertified
    290
    50,852
    65,248
    65,000
    200 Employee Benefits
    210 Insurance (Employee)
    295
    3,168
    4,231
    4,000
    220 Social Security
    300
    5,206
    8,705
    10,000
    290 Other
    305
    200
    178
    300 Purchased Professional and Technical Services
    310
    102,979
    27,659
    30,000
    400 Purchased Property Services
    313
    500 Other Purchased Services
    315
    18,658
    31,031
    25,000
    600 Supplies
    320
    102,641
    135,096
    75,000
    700 Property (Equipment & Furnishings)
    325
    800 Other
    330
    1,665
    4,595
    3,000
    2200 Instr Support Staff
    100 Salaries
    110 Certified
    335
    30,350
    1,600
    2,000
    120 NonCertified
    340
    200 Employee Benefits
    210 Insurance (Employee)
    345
    220 Social Security
    350
    1,533
    1,491
    2,000
    290 Other
    355
    310
    614
    300 Purchased Professional
    and Technical Services
    360
    25,000
    15,000
    400 Purchased Property Services
    363
    500 Other Purchased Services
    365
    159,212
    170,237
    125,000
    7/30/2013 4:10 PM
    Code No. 07
    Page 2
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    Code
    2011-2012
    2012-2013
    2013-2014
    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
    9,639
    2,832
    7,500
    700 Property (Equipment & Furnishings)
    385
    800 Other
    390
    2300 General Administration
    100 Salaries
    110 Certified
    395
    552
    2,000
    120 NonCertified
    400
    200 Employee Benefits
    210 Insurance (Employee)
    405
    220 Social Security
    410
    290 Other
    415
    300 Purchased Professional
    and Technical Services
    420
    400 Purchased Property Services
    425
    500 Other Purchased Services
    520 Insurance
    430
    530 Communications
    (Telephone, postage, etc.)
    435
    590 Other
    440
    600 Supplies
    445
    700 Property (Equipment & Furnishings)
    450
    800 Other
    455
    2400 School Administration
    100 Salaries
    110 Certified
    460
    120 NonCertified
    465
    200 Employee Benefits
    210 Insurance (Employee)
    470
    220 Social Security
    475
    290 Other
    480
    300 Purchased Professional
    and Technical Services
    485
    400 Purchased Property Services
    490
    500 Other Purchased Services
    530 Communications
    (Telephone, postage, etc.)
    495
    590 Other
    500
    600 Supplies
    505
    700 Property (Equipment & Furnishings)
    510
    800 Other
    515
    7/30/2013 4:10 PM
    Code No. 07
    Page 3
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    Code
    2011-2012
    2012-2013
    2013-2014
    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
    2700 Student Transportation Services
    2710 Vehicle Operating Services
    100 Salaries
    120 NonCertified
    625
    12,565
    21,329
    24,000
    200 Employee Benefits
    210 Insurance
    630
    220 Social Security
    635
    958
    1,398
    1,500
    290 Other
    640
    19
    25
    442 Rent of Vehicles (lease)
    645
    500 Other Purchased Services
    513 Contracting of Bus Services
    650
    5,300
    1,288
    1,500
    519 Mileage in Lieu of Trans
    655
    520 Insurance
    660
    626 Motor Fuel
    665
    1,999
    2,366
    2,000
    730 Equipment (including buses)
    670
    800 Other
    675
    7/30/2013 4:10 PM
    Code No. 07
    Page 4
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    Code
    2011-2012
    2012-2013
    2013-2014
    Federal Funds Expenditures
    07
    Actual
    Actual
    Budget
    (Monies Not Included in Other Funds)
    Line
    (1)
    (2)
    (3)
    2500, 2900 Other Supplemental Service
    100 Salaries
    110 Certified
    680
    120 NonCertified
    685
    200 Employee Benefits
    210 Insurance
    690
    220 Social Security
    695
    290 Other
    700
    300 Purchased Professional and Technical Services
    705
    400 Purchased Property Services
    710
    500 Other Purchased Services
    715
    2,056
    600 Supplies
    720
    700 Property (Equipment & Furnishings)
    725
    800 Other
    730
    11,496
    747
    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
    1,124,927
    1,112,168
    1,025,402
    7/30/2013 4:10 PM
    Code No. 07
    Page 5
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    SUPPLEMENTAL GENERAL
    Code
    2011-2012
    2012-2013
    2013-2014
    (LOCAL OPTION)
    08
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    UNENCUMBERED CASH BALANCE JULY 1
    01
    150,377
    351,368
    187,764
    Cancel of Prior Year Encumbrances
    03
    REVENUE:
    1000 LOCAL SOURCES
    1110 Ad Valorem Tax Levied
    2010 $
    10
    54,975
    2011 $
    15
    3,240,101
    79,656
    2012 $
    20
    3,298,284
    28,812
    1140 Delinquent Tax
    25
    47,902
    99,389
    96,869
    1410 Transportation Fees
    47
    1980 Reimbursements
    60
    24,430
    11,122
    1990 Miscellaneous
    65
    7,725
    2000 COUNTY SOURCES
    2400 Motor Vehicle Tax (Includes 16/20M Tax)
    70
    461,479
    514,598
    532,779
    2450 Recreational Vehicle Tax
    75
    11,488
    2800 In Lieu of Taxes IRBs
    85
    0
    3000 STATE SOURCES
    3140 Supplemental State Aid
    95
    6,553,776
    6,218,592
    6,382,832
    4000 FEDERAL SOURCES
    4599 ARRA Stabilization Funds
    140
    XXXXXXXXX
    XXXXXXXX
    XXXXXXXX
    RESOURCES AVAILABLE
    170
    10,533,040
    10,580,734
    7,240,544
    TOTAL EXPENDITURES & TRANSFERS
    175
    10,181,672
    10,392,970
    10,772,930
    TAX REQUIRED (175 minus 170)
    195
    3,532,386
    PERCENT OF COLLECTION*
    196
    90.000 %
    TOTAL 2013 TAX REQUIRED (195÷196)
    197
    3,924,873
    Delinquent Tax
    200
    78,497
    AMOUNT OF 2013 TAX TO BE LEVIED
    Line 197 + Line 200
    205
    4,003,370
    UNENCUMBERED CASH BALANCE JUNE 30
    207
    351,368
    187,764 xxxxxxxxxxx
    *From Form 110, Table I, Line 2.
    12 mo.
    12 mo.
    12 mo.
    Code
    2011-2012
    2012-2013
    2013-2014
    SUPPLEMENTAL GENERAL EXPENDITURES
    08
    Actual
    Actual
    Budget
    (LOCAL OPTION)
    Line
    (1)
    (2)
    (3)
    1000 Instruction
    .
    100 Salaries
    110 Certified
    210
    142,645
    123,647
    165,000
    120 NonCertified
    215
    200 Employee Benefits
    210 Insurance (Employee)
    220
    220 Social Security
    225
    290 Other
    230
    300 Purchased Professional and Technical Services 235
    400 Purchased Property Services
    237
    500 Other Purchased Services
    560 Tuition
    561 Tuition/other State LEA's
    240
    562 Tuition/other LEA's outside the State
    245
    563 Tuition/Priv Sources
    250
    590 Other
    255
    600 Supplies
    610 General Supplemental(Teaching)
    260
    215
    578
    500
    644 Textbooks
    265
    650 Supplies (Technology Related)
    267
    680 Miscellaneous Supplies
    270
    700 Property (Equipment & Furnishings)
    275
    743,608
    1,077,572
    800,000
    800 Other
    280
    7/30/2013 5:34 PM
    Code No. 08
    Page 1
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    Code
    2011-2012
    2012-2013
    2013-2014
    SUPPLEMENTAL GENERAL
    08
    Actual
    Actual
    Budget
    (LOCAL OPTION)
    Line
    (1)
    (2)
    (3)
    2000 Support Services
    2100 Student Support Services
    100 Salaries
    110 Certified
    285
    88,885
    91,701
    110,000
    120 Non-Certified
    290
    200 Employee Benefits
    210 Insurance (Employee)
    295
    4,224
    4,233
    5,000
    220 Social Security
    300
    7,249
    7,361
    9,000
    290 Other
    305
    154
    127
    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
    68,814
    75,180
    85,000
    800 Other
    330
    2200 Instr Support Staff
    100 Salaries
    110 Certified
    335
    138,659
    150,930
    170,000
    120 NonCertified
    340
    200 Employee Benefits
    210 Insurance (Employee)
    345
    4,139
    4,232
    5,000
    220 Social Security
    350
    10,484
    11,275
    15,000
    290 Other
    355
    205
    210
    300 Purchased Professional and Technical Serv
    360
    6,960
    11,304
    10,000
    400 Purchased Property Services
    363
    500 Other Purchased Services
    365
    1,193
    776
    2,000
    600 Supplies
    640 Books (not textbooks) and Periodicals
    370
    89
    1,207
    2,000
    650 Technology Supplies
    375
    3,014
    1,636
    5,000
    680 Miscellaneous Supplies
    380
    20,208
    11,145
    20,000
    700 Property (Equipment & Furnishings)
    385
    5,844
    4,276
    5,000
    800 Other
    390
    2300 General Administration
    100 Salaries
    110 Certified
    395
    120 NonCertified
    400
    200 Employee Benefits
    210 Insurance (Employee)
    405
    220 Social Security
    410
    290 Other
    415
    300 Purchased Professional and Technical Services 420
    400 Purchased Property Services
    425
    500 Other Purchased Services
    520 Insurance
    430
    93,483
    32,907
    300,000
    530 Communications (Telephone, postage, etc.)
    435
    590 Other
    440
    600 Supplies
    445
    700 Property (Equipment & Furnishings)
    450
    179
    5,000
    800 Other
    455
    52,295
    96,759
    35,000
    7/30/2013 5:34 PM
    Code No. 08
    Page 2
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    Code
    2011-2012
    2012-2013
    2013-2014
    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
    50,105
    51,777
    75,000
    200 Employee Benefits
    210 Insurance (Employee)
    525
    4,139
    4,232
    5,000
    220 Social Security
    530
    3,718
    3,799
    5,000
    290 Other
    535
    72
    73
    300 Purchased Professional and Technical Services 540
    400 Purchased Property Services
    411 Water/Sewer
    545
    4,450
    4,011
    7,500
    420 Cleaning
    550
    872
    818
    1,000
    430 Repairs & Maintenance
    555
    74
    565
    1,000
    440 Rentals
    560
    460 Repair of Buildings
    565
    1,114
    5,586
    5,000
    490 Other
    570
    2,335
    2,969
    5,000
    500 Other Purchased Services
    520 Insurance
    575
    590 Other
    580
    2,951
    4,810
    5,000
    600 Supplies
    610 General Supplies
    585
    15,440
    20,469
    20,000
    620 Energy
    621 Heating
    590
    94,761
    123,272
    300,000
    622 Electricity
    595
    503,363
    532,379
    700,000
    626 Motor Fuel
    (not schoolbus)
    600
    629 Other
    605
    680 Miscellaneous Supplies
    610
    700 Property
    (Equipment & Furnishings)
    615
    800 Other
    620
    7/30/2013 5:34 PM
    Code No. 08
    Page 3
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    Code
    2011-2012
    2012-2013
    2013-2014
    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
    7/30/2013 5:34 PM
    Code No. 08
    Page 4
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    Code
    2011-2012
    2012-2013
    2013-2014
    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
    69,198
    70,899
    80,000
    120 NonCertified
    735
    200 Employee
    Benefits
    210 Insurance
    740
    8,744
    4,232
    10,000
    220 Social Security
    745
    5,240
    5,372
    6,000
    290 Other
    750
    154,427
    341,014
    350,000
    300 Purchased Professional and Technical Services 755
    17,944
    18,538
    20,000
    400 Purchased Property
    Services
    760
    4,000
    2,512
    5,000
    500 Other Purchased Services
    765
    96,196
    10,000
    600 Supplies
    770
    1,437
    504
    3,000
    700 Property
    (Equipment & Furnishings)
    775
    1,663
    2,349
    3,000
    800 Other
    780
    50,824
    4,853
    150,000
    3300 Community
    Services Operations 785
    4300 Architectural & Engineering
    Services
    790
    1,738
    5200 TRANSFER TO:
    930 General
    (Not Ending Balance)
    792
    0
    0
    0
    932 Adult Education
    795
    0
    0
    0
    934 Adult Suppl
    Education
    800
    0
    0
    0
    936 Bilingual
    Education
    805
    200,000
    250,000
    200,000
    937 Virtual Education
    810
    0
    0
    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
    50,000
    100,000
    50,000
    948 Parent Education Program
    835
    120,000
    85,000
    100,000
    949 Summer School
    837
    0
    0
    0
    950 Special
    Education
    840
    2,724,321
    2,656,355
    2,607,930
    954 Vocational Education
    850
    500,000
    500,000
    500,000
    963 Special
    Liability Expense Fund
    855
    0
    0
    0
    974 Textbook & Student Materials Revolving
    880
    100,000
    0
    100,000
    976 At Risk
    (4yr Old)
    885
    200,000
    289,526
    200,000
    978 At Risk
    (K-12)
    890
    3,800,000
    3,600,000
    3,500,000
    TOTAL EXPENDITURES & TRANSFERS*
    xxxx
    10,181,672
    10,392,970
    10,772,930
    * Enter on Code 08, Line 175.
    7/30/2013 5:34 PM
    Code No. 08
    Page 5
    STATE OF KANSAS
    USD# 261
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    Code
    2011-2012
    2012-2013
    2013-2014
    AT RISK FUND (4 Year Old)
    11
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    UNENCUMBERED CASH BALANCE JULY 1
    01
    412,168
    396,633
    437,927
    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
    200,000
    200,000
    200,000
    5208 Transfer From Supplemental General
    140
    200,000
    289,526
    200,000
    5253 Transfer From Contingency
    Reserve
    145
    0
    0 xxxxxxxxxxxxx
    RESOURCES AVAILABLE
    170
    812,168
    886,159
    837,927
    TOTAL EXPENDITURES & TRANSFERS
    175
    415,535
    448,232
    495,100
    UNENCUMBERED CASH BALANCE JUNE 30
    190
    396,633
    437,927
    342,827
    12 mo.
    12 mo.
    12 mo.
    AT RISK FUND
    (4 Year Old)
    Code
    2011-2012
    2012-2013
    2013-2014
    EXPENDITURES
    11
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    1000 Instruction
    100 Salaries
    110 Certified
    210
    240,160
    249,517
    260,000
    120 NonCertified
    215
    73,198
    94,677
    100,000
    200 Employee
    Benefits
    210 Insurance
    (Employee)
    220
    37,202
    43,247
    45,000
    220 Social Security
    225
    23,377
    24,969
    30,000
    290 Other
    230
    489
    422
    500
    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
    6,819
    36
    10,000
    600 Supplies
    610 General Supplemental
    (Teaching)
    255
    558
    349
    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
    347
    502
    1,000
    7/31/2013 8:10 AM
    Code No. 11
    Page 1
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    AT RISK FUND (4 Year Old)
    Code
    2011-2012
    2012-2013
    2013-2014
    EXPENDITURES
    11
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    200 Employee Benefits
    210 Insurance (Employee)
    290
    220 Social Security
    295
    27
    39
    100
    290 Other
    300
    1
    300 Purchased Professional and Technical Services 305
    400 Purchased Property Services
    307
    500 Other Purchased Services
    310
    600 Supplies
    315
    99
    7
    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
    16,279
    17,310
    20,000
    120 NonCertified
    395
    10,410
    10,713
    15,000
    200 Employee
    Benefits
    210 Insurance
    (Employee)
    400
    324
    334
    3,000
    220 Social Security
    405
    1,910
    1,835
    3,000
    290 Other
    410
    3,873
    4,019
    5,000
    300 Purchased Professional and Technical Services 415
    500 Other Purchased Services
    420
    420
    255
    500
    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
    2013-2014
    7/31/2013 8:10 AM
    Code No. 11
    Page 2
    12 mo.
    12 mo.
    12 mo.
    AT RISK FUND (4 Year Old)
    Code
    2011-2012
    2012-2013
    2013-2014
    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
    620 Energy
    621 Heating
    500
    622 Electricity
    505
    626 Motor Fuel
    (not schoolbus)
    510
    629 Other
    515
    680 Miscellaneous Supplies
    520
    700 Property
    (Equipment & Furnishings)
    525
    800 Other
    530
    2700 Student Transportation
    Services
    120 NonCertified Salaries
    531
    200 Employee
    Benefits
    532
    800 Other
    533
    43
    2500,
    2900 Other Supplemental Services
    100 Salaries
    110 Certified
    535
    120 NonCertified
    540
    200 Employee
    Benefits
    210 Insurance
    545
    220 Social Security
    550
    290 Other
    555
    300 Purchased Professional and Technical Services 560
    400 Purchased Property
    Services
    565
    500 Other Purchased Services
    570
    600 Supplies
    575
    700 Property
    (Equipment & Furnishings)
    580
    800 Other
    585
    5200 TRANSFER TO:
    930 General Fund
    595
    TOTAL EXPENDITURES & TRANSFERS
    xxxx
    415,535
    448,232
    495,100
    7/31/2013 8:10 AM
    Code No. 11
    Page 3
    STATE OF KANSAS
    USD# 261
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    Code
    2011-2012
    2012-2013
    2013-2014
    AT RISK FUND (K-12)
    13
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    UNENCUMBERED CASH BALANCE JULY 1
    01
    1,200,061
    1,370,646
    1,372,507
    Cancel of Prior Year Encumbrance
    03
    REVENUE:
    1000 LOCAL SOURCES
    1300 Tuition
    1312 Individuals
    05
    1315 Individual
    (Summer School)
    15
    28,491
    30,019
    30,000
    1320 Other School District/Govt Sources In-State
    25
    1510 Interest on Idle Funds
    35
    1700 Student Activities(Reimbursement)
    45
    1900 Other Revenue From Local Source
    1990 Miscellaneous
    75
    4000 FEDERAL SOURCES
    4590 Other Federal Aid
    115
    5000 OTHER
    5206 Transfer From General
    135
    700,000
    1,000,000
    1,000,000
    5208 Transfer From Supplemental General
    140
    3,800,000
    3,600,000
    3,500,000
    5253 Transfer From Contingency
    Reserve
    145
    65,000
    0 xxxxxxxxxxxxx
    RESOURCES AVAILABLE
    170
    5,793,552
    6,000,665
    5,902,507
    TOTAL EXPENDITURES & TRANSFERS
    175
    4,422,906
    4,628,158
    5,455,100
    UNENCUMBERED CASH BALANCE JUNE 30
    190
    1,370,646
    1,372,507
    447,407
    12 mo.
    12 mo.
    12 mo.
    AT RISK FUND
    (K-12)
    Code
    2011-2012
    2012-2013
    2013-2014
    EXPENDITURES
    13
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    1000 Instruction
    100 Salaries
    110 Certified
    210
    3,517,392
    3,923,977
    4,300,000
    120 NonCertified
    215
    64,225
    42,739
    100,000
    200 Employee
    Benefits
    210 Insurance
    (Employee)
    220
    25,098
    25,941
    50,000
    220 Social Security
    225
    128,559
    127,553
    150,000
    290 Other
    230
    40,102
    45,764
    50,000
    300 Purchased Professional and Technical Services
    235
    2,500
    2,500
    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
    10,842
    8,243
    15,000
    600 Supplies
    610 General Supplemental
    (Teaching)
    255
    11,796
    5,355
    15,000
    644 Textbooks
    260
    125,881
    150,000
    650 Supplies
    (Technology Related)
    263
    680 Miscellaneous Supplies
    265
    700 Property
    (Equipment & Furnishings)
    270
    5,517
    3,302
    10,000
    800 Other
    275
    2000 Support
    Services
    2100 Student Support
    Services
    100 Salaries
    110 Certified
    280
    120 NonCertified
    285
    7/30/2013 4:11 PM
    Code No. 13
    Page 1
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    AT RISK FUND (K-12)
    Code
    2011-2012
    2012-2013
    2013-2014
    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
    10,000
    10,000
    400 Purchased Property Services
    307
    500 Other Purchased Services
    310
    600 Supplies
    315
    79
    40
    100
    700 Property (Equipment & Furnishings)
    320
    800 Other
    325
    2200 Instr Support Staff
    100 Salaries
    110 Certified
    330
    192,547
    136,858
    200,000
    120 NonCertified
    335
    8,467
    15,000
    200 Employee Benefits
    210 Insurance (Employee)
    340
    12,671
    10,403
    15,000
    220 Social Security
    345
    14,762
    177
    290 Other
    350
    314
    365
    300 Purchased Professional and Technical Services
    355
    400 Purchased Property Services
    357
    500 Other Purchased Services
    360
    422
    500
    600 Supplies
    640 Books(not textbooks)and Periodicals
    365
    650 Technology Supplies
    370
    680 Miscellaneous Supplies
    375
    101
    700 Property (Equipment & Furnishings)
    380
    800 Other
    385
    2400 School Administration
    100 Salaries
    110 Certified
    390
    77,726
    89,593
    125,000
    120 NonCertified
    395
    26,607
    36,286
    40,000
    200 Employee
    Benefits
    210 Insurance
    (Employee)
    400
    6,695
    10,314
    20,000
    220 Social Security
    405
    7,237
    8,919
    10,000
    290 Other
    410
    146
    164
    300 Purchased Professional and Technical Services
    415
    500 Other Purchased Services
    420
    1,170
    1,170
    5,000
    600 Supplies
    425
    2,400
    2,075
    5,000
    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
    129,787
    127,969
    150,000
    7/30/2013 4:11 PM
    Code No. 13
    Page 2
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    AT RISK FUND (K-12)
    Code
    2011-2012
    2012-2013
    2013-2014
    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
    620 Energy
    621 Heating
    500
    104
    325
    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
    9,834
    8,174
    15,000
    200 Employee
    Benefits
    532
    740
    914
    1,000
    800 Other
    533
    253
    470
    500
    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
    4,422,906
    4,628,158
    5,455,100
    7/30/2013 4:11 PM
    Code No. 13
    Page 3
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    BILINGUAL EDUCATION
    Code
    2011-2012
    2012-2013
    2013-2014
    14
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    UNENCUMBERED CASH BALANCE JULY 1
    01
    166,945
    179,518
    243,532
    Cancel of Prior Year Encumbrance
    03
    REVENUE:
    1000 LOCAL SOURCES
    1510 Interest on Idle Funds
    05
    1900 Other Revenue From Local Source
    15
    4000 FEDERAL SOURCES
    4520 Bilingual Aid
    35
    4590 Other Federal Aid
    40
    5000 OTHER
    5206 Transfer From General
    45
    0
    0
    0
    5208 Transfer From Supplemental General
    50
    200,000
    250,000
    200,000
    5253 Transfer From Contingency Reserve
    55
    0
    0 xxxxxxxxxxxxx
    RESOURCES AVAILABLE
    170
    366,945
    429,518
    443,532
    TOTAL EXPENDITURES & TRANSFERS
    175
    187,427
    185,986
    254,250
    UNENCUMBERED CASH BALANCE JUNE 30
    190
    179,518
    243,532
    189,282
    12 mo.
    12 mo.
    12 mo.
    BILINGUAL EDUCATION
    Code
    2011-2012
    2012-2013
    2013-2014
    EXPENDITURES
    14
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    1000 Instruction
    100 Salaries
    110 Certified
    210
    94,194
    97,743
    130,000
    120 NonCertified
    215
    61,069
    61,464
    80,000
    200 Employee Benefits
    210 Insurance (Employee)
    220
    17,799
    11,305
    25,000
    220 Social Security
    225
    12,648
    13,092
    15,000
    290 Other
    230
    267
    223
    250
    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
    1,166
    1,537
    2,000
    600 Supplies
    610 General Supplemental(Teaching)
    260
    284
    622
    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
    7/30/2013 4:11 PM
    Code No. 14
    Page 1
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    BILINGUAL EDUCATION
    Code
    2011-2012
    2012-2013
    2013-2014
    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
    7/30/2013 4:11 PM
    Code No. 14
    Page 2
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    BILINGUAL EDUCATION
    Code
    2011-2012
    2012-2013
    2013-2014
    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
    187,427
    185,986
    254,250
    * Enter on Code 14, Line 175.
    7/30/2013 4:11 PM
    Code No. 14
    Page 3
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    18 mo.
    Code
    2011-2012
    2012-2013
    2013-2014
    Financing
    CAPITAL OUTLAY
    16
    Actual
    Actual
    Budget
    Required
    Line
    (1)
    (2)
    (3)
    (4)
    UNENCUMBERED CASH BALANCE JULY 1
    01
    3,345,569
    3,298,957
    3,232,158
    3,232,158
    Cancel of Prior Year Encumbrance
    03
    REVENUE:
    1000 LOCAL SOURCES
    1110 Ad Valorem Tax Levied
    2010 $
    05
    9,542
    2011 $
    10
    496,536
    12,200
    2012 $
    15
    630,025
    5,562
    5,562
    2013 $
    20
    606,684
    674,093
    1140 Delinquent Tax
    25
    14,191
    20,864
    18,505
    27,744
    1510 Interest on Idle Funds
    30
    19,116
    19,830
    10,000
    10,000
    July - December Estimate
    35
    5,000
    1900 Other Revenue From Local Source
    40
    76,149
    153,348
    50,000
    50,000
    July - December Estimate
    45
    25,000
    2000 COUNTY SOURCES
    2400 Motor Vehicle Tax (Includes 16/20M Tax)
    55
    111,358
    87,712
    88,296
    88,296
    July - December Estimate
    60
    44,148
    2450 Recreational Vehicle Tax
    65
    1,904
    1,904
    July - December Estimate
    66
    952
    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
    4590 Other Federal Aid
    97
    0
    5000 OTHER
    5206 Transfer From General
    100
    500,000
    583,000
    0
    0
    RESOURCES AVAILABLE
    170
    4,572,461
    4,805,936
    4,013,109
    4,164,857
    TOTAL EXPENDITURES & TRANSFERS
    175
    1,273,504
    1,573,778
    3,080,000
    3,080,000
    July - December Estimate
    180 xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
    xxxxxxxxxxxxxxx
    1,084,857
    TOTAL OPERATION EXPENDITURE (18 MO)
    185
    xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
    xxxxxxxxxxxxxxx
    4,164,857
    UNENCUMBERED CASH BALANCE JUNE 30
    190
    3,298,957
    3,232,158
    933,109 xxxxxxxxxxxxx
    (a) Enter in Column (4) the Amount of Tax to be Levied reported on the Certificate, Line 16.
    7/30/2013 4:11 PM
    Code No. 16
    Page 1
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    Code
    2011-2012
    2012-2013
    2013-2014
    CAPITAL OUTLAY EXPENDITURES
    16
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    EXPENDITURES:
    1000 Instruction
    700 Property (Equipment & Furnishings)
    210
    199,398
    156,805
    300,000
    2000 Support Services
    2100 Student Support Services
    700 Property (Equipment & Furnishings)
    215
    200,000
    2200 Instructional Support Staff
    700 Property (Equipment & Furnishings)
    220
    235,789
    332,821
    200,000
    2300 General Administration
    700 Property (Equipment & Furnishings)
    225
    12,526
    32,450
    50,000
    2400 School Administration
    700 Property (Equipment & Furnishings)
    230
    2500 Central Services
    700 Property (Equipment & Furnishings)
    235
    1,077
    1,113
    10,000
    2600 Operations & Maintenance
    700 Property (Equipment & Furnishings)
    240
    112,772
    108,623
    200,000
    2700 Transportation
    700 Property (Equipment & Buses)
    243
    19,678
    200,000
    2900 Other Support Services
    700 Property (Equipment & Furnishings)
    250
    4000 Facility Acquisition & Construction Services
    4100 Land Acquisition
    255
    4200 Land Improvement
    260
    4300 Architectural & Engineering Services
    265
    17,148
    20,000
    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
    411,061
    564,737
    1,500,000
    400 Outside Contractors
    290
    4900 Other
    291
    5100 Debt Service
    Capital Outlay Bond
    832 Interest
    295
    31,166
    82,759
    100,000
    890 Commission & Postage
    300
    98,624
    1,250
    831 Principal
    305
    134,265
    293,220
    300,000
    TOTAL EXPENDITURES & TRANSFERS*
    xxxx
    1,273,504
    1,573,778
    3,080,000
    * Enter on Code 16, Line 175.
    7/30/2013 4:11 PM
    Code No. 16
    Page 2
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    DRIVER TRAINING
    Code
    2011-2012
    2012-2013
    2013-2014
    18
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    UNENCUMBERED CASH BALANCE JULY 1
    01
    349,803
    380,783
    385,840
    Cancel of Prior Year Encumbrance
    03
    REVENUE:
    1510 Interest on Idle Funds
    05
    1900 Other Revenue From Local Source
    15
    34,528
    42,460
    35,000
    3000 STATE SOURCES
    3208 State Safety Aid
    25
    21,526
    13,392
    28,750
    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
    0
    0
    0
    5253 Transfer from Contingency Reserve
    55
    0
    0 xxxxxxxxxxxxx
    RESOURCES AVAILABLE
    170
    405,857
    436,635
    449,590
    TOTAL EXPENDITURES & TRANSFERS
    175
    25,074
    50,795
    122,000
    UNENCUMBERED CASH BALANCE JUNE 30
    190
    380,783
    385,840
    327,590
    12 mo.
    12 mo.
    12 mo.
    DRIVER TRAINING
    Code
    2011-2012
    2012-2013
    2013-2014
    EXPENDITURES
    18
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    1000 Instruction
    100 Salaries
    110 Certified
    210
    14,868
    40,016
    75,000
    120 NonCertified
    215
    200 Employee Benefits
    210 Insurance (Employee)
    220
    220 Social Security
    225
    1,138
    3,062
    5,000
    290 Other
    230
    16
    79
    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
    2,547
    805
    3,000
    644 Textbooks
    260
    650 Supplies (Technology Related)
    263
    680 Miscellaneous Supplies
    265
    1,204
    1,500
    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
    7/30/2013 4:11 PM
    Code No. 18
    Page 1
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    DRIVER TRAINING
    Code
    2011-2012
    2012-2013
    2013-2014
    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
    7/30/2013 4:11 PM
    Code No. 18
    Page 2
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    DRIVER TRAINING
    Code
    2011-2012
    2012-2013
    2013-2014
    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
    795
    1,058
    2,000
    442 Rental of Vehicles
    540
    520 Insurance
    545
    1,636
    1,500
    626 Motor Fuel-not schoolbus
    550
    4,647
    2,935
    7,000
    700 Property
    (Equipment & Furnishings)
    555
    1,063
    25,000
    800 Other
    560
    2,000
    2500, 2900 Other Supplemental
    Services
    100 Salaries
    110 Certified
    565
    120 NonCertified
    570
    200 Employee
    Benefits
    210 Insurance
    575
    220 Social Security
    580
    290 Other
    585
    300 Purchased Professional and Tech Services
    590
    400 Purchased Property
    Services
    595
    500 Other Purchased Services
    600
    600 Supplies
    605
    700 Property (Equipment & Furnishings)
    610
    800 Other
    615
    5200 TRANSFER TO:
    930 General Fund
    625
    TOTAL EXPENDITURES & TRANSFERS*
    xxxx
    25,074
    50,795
    122,000
    *Enter on Code 18, Line 175.
    7/30/2013 4:11 PM
    Code No. 18
    Page 3
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    Code
    2011-2012
    2012-2013
    2013-2014
    FOOD SERVICE
    24
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    UNENCUMBERED CASH BALANCE JULY 1
    01
    1,361,593
    1,611,450
    1,835,169
    Cancel of Prior Year Encumbrance
    03
    REVENUE:
    1000 LOCAL SOURCES
    1510 Interest on Idle Funds
    05
    1600 Food Service
    1611 Student Sales (Lunch)
    15
    696,701
    647,949
    608,500
    1612 Student School Lunches (Breakfast)
    25
    34,918
    32,308
    44,231
    1613 Student School Lunches (Spec Milk)
    35
    0
    1614 Student School Lunches (Snacks)
    40
    0
    1620 Adult & Student Sales
    (NonReimbursable Prog)
    45
    202,151
    185,293
    17,756
    1990 Miscellaneous
    55
    14,872
    13,224
    3000 STATE SOURCES
    3203 School Food Assistance
    65
    23,148
    25,877
    25,400
    4000 FEDERAL SOURCES
    4550 Child Nutrition Programs
    75
    1,354,739
    1,493,032
    1,444,172
    4590 Other Federal Aid
    80
    5000 Other
    5206 Transfer From General
    85
    0
    0
    0
    5208 Transfer From Supplemental General
    90
    0
    0
    0
    5253 Transfer From Contingency Reserve
    95
    0
    0
    xxxxxxxxxxxx
    RESOURCES AVAILABLE
    170
    3,688,122
    4,009,133
    3,975,228
    TOTAL EXPENDITURES & TRANSFERS
    175
    2,076,672
    2,173,964
    2,725,000
    UNENCUMBERED CASH BALANCE JUNE 30
    190
    1,611,450
    1,835,169
    1,250,228
    7/30/2013 4:11 PM
    Code No. 24
    Page 1
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    Code
    2011-2012
    2012-2013
    2013-2014
    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
    639,413
    680,775
    750,000
    200 Employee Benefits
    210 Insurance
    295
    67,349
    52,868
    85,000
    220 Social Security
    300
    45,674
    49,108
    60,000
    290 Other
    305
    915
    881
    500 Other Purchased Services
    520 Insurance
    310
    570 Food Service Management
    315
    590 Other Purchased Services
    320
    22,755
    25,405
    30,000
    600 Supplies
    630 Food & Milk
    325
    1,052,383
    1,119,679
    1,200,000
    680 Miscellaneous Supplies
    330
    92,671
    101,568
    150,000
    700 Property (Equipment & Furnishings)
    335
    54,148
    10,680
    300,000
    800 Other
    340
    101,364
    133,000
    150,000
    TOTAL EXPENDITURES & TRANSFERS*
    xxxx
    2,076,672
    2,173,964
    2,725,000
    * Enter on Code 24, Line 175.
    7/30/2013 4:11 PM
    Code No. 24
    Page 2
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    Code
    2011-2012
    2012-2013
    2013-2014
    PROFESSIONAL DEVELOPMENT
    26
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    UNENCUMBERED CASH BALANCE JULY 1
    01
    340,968
    322,311
    338,110
    Cancel of Prior Year Encumbrance
    03
    REVENUE:
    1000 LOCAL SOURCES
    1510 Interest on Idle Funds
    05
    1900 Other Revenue From Local Source
    15
    15,000
    4000 FEDERAL SOURCES
    4500 Aid
    40
    5000 OTHER
    5206 Transfer From General
    45
    0
    0
    0
    5208 Transfer From Supplemental
    General
    50
    50,000
    100,000
    50,000
    5253 Transfer From Contingency
    Reserve
    55
    0
    0 xxxxxxxxxxxxxx
    RESOURCES AVAILABLE
    170
    405,968
    422,311
    388,110
    EXPENDITURES:
    2000 Support
    Services
    2200 Instr Support
    Staff
    100 Salaries
    110 Certified
    210
    20,000
    120 NonCertified
    215
    28
    10,000
    200 Employee
    Benefits
    210 Insurance
    (Employee)
    220
    220 Social Security
    225
    2
    5,000
    290 Other
    230
    300 Purchased Professional and Technical Services
    235
    31,600
    22,906
    40,000
    400 Purchased Property
    Services
    237
    500 Other Purchased Services
    240
    38,426
    33,481
    40,000
    600 Supplies
    640 Books
    (not textbooks) and Periodicals
    245
    650 Technology
    Supplies
    250
    680 Miscellaneous Supplies
    255
    13,631
    27,784
    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
    83,657
    84,201
    165,000
    UNENCUMBERED CASH BALANCE JUNE 30
    190
    322,311
    338,110
    223,110
    7/30/2013
    4:11 PM
    Code No. 26
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    Code
    2011-2012
    2012-2013
    2013-2014
    PARENT EDUCATION PROGRAM
    28
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    UNENCUMBERED CASH BALANCE JULY 1
    01
    43,491
    76,166
    59,117
    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
    122,337
    126,007
    126,007
    4000 FEDERAL SOURCES
    4500 Aid
    45
    5000 OTHER
    5206 Transfer From General
    55
    0
    0
    0
    5208 Transfer From Supplemental General
    50
    120,000
    85,000
    100,000
    5253 Transfer From Contingency Reserve
    60
    0
    0 xxxxxxxxxxx
    RESOURCES AVAILABLE
    170
    285,828
    287,173
    285,124
    TOTAL EXPENDITURES & TRANSFERS
    175
    209,662
    228,056
    256,500
    UNENCUMBERED CASH BALANCE JUNE 30
    190
    76,166
    59,117
    28,624
    12 mo.
    12 mo.
    12 mo.
    PARENT EDUCATION PROGRAM
    Code
    2011-2012
    2012-2013
    2013-2014
    EXPENDITURES
    28
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    2000 Support
    Services
    2100 Support
    Services Student
    100 Salaries
    110 Certified
    210
    173,907
    190,198
    200,000
    120 NonCertified
    215
    5,730
    8,686
    15,000
    200 Employee
    Benefits
    210 Insurance
    (Employee)
    220
    4,870
    2,431
    5,000
    220 Social Security
    225
    13,547
    14,999
    17,500
    290 Other
    230
    287
    252
    1,000
    300 Purchased Professional and Technical Services 235
    1,285
    3,907
    2,000
    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
    2,605
    4,302
    10,000
    600 Supplies
    640 Books(not
    textbooks) and Periodicals
    255
    650 Technology
    Supplies
    260
    680 Miscellaneous Supplies
    265
    5,992
    2,896
    5,000
    700 Property
    (Equipment & Furnishings)
    270
    1,439
    385
    1,000
    800 Other
    275
    7/30/2013 4:11 PM
    Code No. 28
    Page 1
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    PARENT EDUCATION PROGRAM
    Code
    2011-2012
    2012-2013
    2013-2014
    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
    209,662
    228,056
    256,500
    *Enter on Code 28, Line 175.
    7/30/2013 4:11 PM
    Code No. 28
    Page 2
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    Code
    2011-2012
    2012-2013
    2013-2014
    SUMMER SCHOOL
    29
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    UNENCUMBERED CASH BALANCE JULY 1
    01
    29,242
    0
    0
    Cancel of Prior Year Encumbrance
    03
    REVENUE:
    1000 LOCAL SOURCES
    1300 Tuition
    1315 Individual (Summer School)
    05
    1316 Individuals (Out-of-District)
    10
    1320 Other School District in State
    15
    1510 Interest on Idle Funds
    20
    1990 Miscellaneous
    25
    4000 FEDERAL SOURCES
    4590 Other Federal Aid
    30
    4599 Summer School Aid
    35
    5000 OTHER
    5206 Transfer from General
    40
    0
    0
    0
    5208 Transfer From Supplemental General
    45
    0
    0
    0
    5253 Transfer From Contingency Reserve
    50
    0
    0 xxxxxxxxxxxx
    RESOURCES AVAILABLE
    170
    29,242
    0
    0
    TOTAL EXPENDITURES & TRANSFERS
    175
    29,242
    0
    0
    UNENCUMBERED CASH BALANCE JUNE 30
    190
    0
    0
    0
    12 mo.
    12 mo.
    12 mo.
    Code
    2011-2012
    2012-2013
    2013-2014
    SUMMER SCHOOL EXPENDITURES
    29
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    1000 Instruction
    100 Salaries
    110 Certified
    210
    120 NonCertified
    215
    200 Employee
    Benefits
    210 Insurance
    (Employee)
    220
    220 Social Security
    225
    290 Other
    230
    300 Purchased Professional and Tech Services
    235
    400 Purchased Property
    Services
    237
    500 Other Purchased Services
    560 Tuition
    561 Tuition/other State LEA's
    240
    562 Tuition/other LEA's outside State
    245
    563 Tuition/Priv Sources
    250
    590 Other
    255
    600 Supplies
    610 General Supplemental(Teaching)
    260
    644 Textbooks
    265
    650 Supplies
    (Technology Related)
    267
    680 Miscellaneous Supplies
    270
    700 Property
    (Equipment & Furnishings)
    275
    800 Other
    280
    2000 Support
    Services
    2100 Student Support
    Services
    100 Salaries
    110 Certified
    285
    120 NonCertified
    290
    200 Employee
    Benefits
    210 Insurance
    (Employee)
    295
    220 Social Security
    300
    290 Other
    305
    7/30/2013
    4:11 PM
    Code No. 29
    Page 1
    USD# 261
    STATE OF KANSAS
    Budget
    Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    SUMMER SCHOOL EXPENDITURES
    Code
    2011-2012
    2012-2013
    2013-2014
    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
    7/30/2013
    4:11 PM
    Code No. 29
    Page 2
    USD# 261
    STATE OF KANSAS
    Budget
    Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    Code
    2011-2012
    2012-2013
    2013-2014
    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
    29,242
    0
    0
    *Enter on Code 29, Line 175
    7/30/2013
    4:11 PM
    Code No. 29
    Page 3
    USD # 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    Code
    2011-2012
    2012-2013
    2013-2014
    SPECIAL EDUCATION
    30
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    UNENCUMBERED CASH BALANCE JULY 1
    01
    2,717,736
    3,057,726
    3,144,181
    Cancel of Prior Year Encumbrances
    03
    REVENUE:
    1000 LOCAL SOURCES
    1510 Interest on Idle Funds
    05
    1900 Other Revenue From Local Source
    15
    238,940
    287,650
    250,000
    1980 Reimbursements
    20
    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
    1,046,897
    1,026,573
    1,000,000
    4570 Medicaid
    60
    262,798
    264,542
    250,000
    4590 Other Reserve Grants in Aid
    65
    5000 OTHER
    5206 Transfer From General
    75
    4,571,489
    4,825,573
    4,588,850
    5208 Transfer From Supplemental General
    80
    2,724,321
    2,656,355
    2,607,930
    5253 Transfer From Contingency Reserve
    85
    0
    0 xxxxxxxxxxxxx
    RESOURCES AVAILABLE
    170
    11,562,181
    12,118,419
    11,840,961
    TOTAL EXPENDITURES & TRANSFERS
    175
    8,504,455
    8,974,238
    9,762,500
    UNENCUMBERED CASH BALANCEJUNE 30
    190
    3,057,726
    3,144,181
    2,078,461
    * This would include regular allocations and ARRA recovery funds.
    12 mo.
    12 mo.
    12 mo.
    SPECIAL EDUCATION
    Code
    2011-2012
    2012-2013
    2013-2014
    EXPENDITURES
    30
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    1000 Instruction
    100 Salaries
    110 Certified
    210
    2,821,215
    2,969,078
    3,200,000
    120 NonCertified
    215
    1,801,851
    1,879,122
    2,000,000
    200 Employee Benefits
    210 Insurance (Employee)
    220
    451,421
    439,962
    500,000
    220 Social Security
    225
    336,912
    347,530
    350,000
    290 Other
    230
    10,895
    9,955
    20,000
    300 Purchased Professional and Tech Services
    235
    4,267
    4,200
    5,000
    400 Purchased Property Services
    237
    500 Other Purchased Services
    560 Tuition
    561 Tuition/other State LEA's
    240
    563 Tuition/Priv Sources
    245
    6,997
    4,962
    7,000
    564 Payment to Spec Education
    Coop/Interlocal (Assessments)**
    250
    565 Payment to Spec Education
    Coop/Interlocal (Flowthrough)
    251
    590 Other
    255
    21,228
    20,636
    30,000
    600 Supplies
    610 General Supplemental(Teaching)
    260
    41,538
    40,939
    50,000
    644 Textbooks
    265
    650 Supplies (Technology Related)
    267
    680 Miscellaneous Supplies
    270
    1,242
    1,501
    2,000
    700 Property (Equipment & Furnishings)
    275
    9,076
    11,267
    10,000
    800 Other
    280
    65
    895
    7/30/2013 5:35 PM
    Code No. 30
    Page 1
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    SPECIAL EDUCATION
    Code
    2011-2012
    2012-2013
    2013-2014
    EXPENDITURES
    30
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    2000 Support Services
    2100 Student Support Services
    100 Salaries
    110 Certified
    285
    1,185,071
    1,234,311
    1,500,000
    120 NonCertified
    290
    301,742
    317,754
    350,000
    200 Employee Benefits
    210 Insurance (Employee)
    295
    116,976
    113,582
    125,000
    220 Social Security
    300
    108,679
    112,869
    125,000
    290 Other
    305
    44,683
    24,154
    50,000
    300 Purchased Professional and Tech Services
    310
    220,717
    235,882
    250,000
    400 Purchased Property Services
    313
    500 Other Purchased Services
    315
    8,798
    6,457
    10,000
    600 Supplies
    320
    36,906
    25,786
    40,000
    700 Property (Equipment & Furnishings)
    325
    800 Other
    330
    2200 Instr Support Staff
    100 Salaries
    110 Certified
    335
    39,317
    219,342
    50,000
    120 NonCertified
    340
    200 Employee Benefits
    210 Insurance (Employee)
    345
    220 Social Security
    350
    3,008
    16,442
    3,000
    290 Other
    355
    79
    219
    300 Purchased Professional and Tech Services
    360
    4,220
    4,140
    5,000
    400 Purchased Property Services
    363
    500 Other Purchased Services
    365
    600 Supplies
    640 Books(not textbooks)and Periodicals
    370
    650 Technology Supplies
    375
    680 Miscellaneous Supplies
    380
    700 Property (Equipment & Furnishings)
    385
    800 Other
    390
    2300 General Administration
    2330 Special Area Admin Services
    100 Salaries
    110 Certified
    395
    172,593
    178,345
    200,000
    120 NonCertified
    400
    40,526
    41,795
    50,000
    200 Employee Benefits
    210 Insurance (Employee)
    405
    16,737
    15,286
    20,000
    220 Social Security
    410
    15,393
    15,997
    20,000
    290 Other
    415
    296
    302
    300 Purchased Professional and Tech Services
    420
    400 Purchased Property Services
    425
    500 Other Purchased Services
    430
    8,206
    7,300
    10,000
    600 Supplies
    435
    3,020
    3,068
    5,000
    700 Property (Equipment & Furnishings)
    440
    800 Other
    445
    2400 School Administration
    100 Salaries
    110 Certified
    450
    120 NonCertified
    455
    7/30/2013 5:35 PM
    Code No. 30
    Page 2
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    SPECIAL EDUCATION
    Code
    2011-2012
    2012-2013
    2013-2014
    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
    854
    721
    1,500
    420 Cleaning
    530
    1,133
    1,186
    2,000
    430 Repairs & Maintenance
    535
    440 Rentals
    540
    490 Other
    545
    500 Other Purchased Services
    550
    600 Supplies
    610 General Supplies
    555
    2,876
    4,573
    3,000
    620 Energy
    621 Heating
    560
    622 Electricity
    565
    4,354
    7,857
    10,000
    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
    473,045
    483,076
    550,000
    200 Employee Benefits
    210 Insurance
    640
    55,807
    40,357
    50,000
    220 Social Security
    645
    31,511
    32,732
    35,000
    290 Other
    650
    633
    636
    1,000
    400 Purchased Property Services
    442 Rent of Vehicles (lease)
    655
    490 Other
    660
    8,007
    11,274
    10,000
    7/30/2013 5:35 PM
    Code No. 30
    Page 3
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    SPECIAL EDUCATION
    Code
    2011-2012
    2012-2013
    2013-2014
    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
    10,045
    11,793
    15,000
    590 Other Purchased Services
    680
    600 Supplies
    626 Motor Fuel
    685
    58,744
    52,049
    65,000
    680 Miscellaneous Supplies
    690
    11,295
    12,647
    15,000
    730 Equip (Including Buses)
    695
    800 Other
    700
    2730 Vehicle Services& Maintenance Services
    100 Salaries
    120 NonCertified
    705
    200 Employee Benefits
    210 Insurance
    710
    220 Social Security
    715
    290 Other
    720
    300 Purchased Professional and Tech Services
    725
    400 Purchased Property Services
    730
    500 Other Purchased Services
    735
    700 Property (Equipment & Furnishings)
    740
    800 Other
    745
    2790 Other Student Transportation Services
    100 Salaries
    120 NonCertified
    750
    200 Employee Benefits
    210 Insurance
    755
    220 Social Security
    760
    290 Other
    765
    300 Purchased Professional and Tech Services
    770
    400 Purchased Property Services
    775
    500 Other Purchased Services
    780
    600 Supplies
    785
    700 Property (Equipment & Furnishings)
    790
    800 Other
    795
    2500, 2900 Other Supplemental Service
    100 Salaries
    110 Certified
    800
    10,585
    10,643
    15,000
    120 NonCertified
    805
    200 Employee Benefits
    210 Insurance
    810
    220 Social Security
    815
    707
    702
    1,000
    290 Other
    820
    15
    12
    300 Purchased Professional and Tech Services
    825
    400 Purchased Property Services
    830
    500 Other Purchased Services
    835
    600 Supplies
    840
    700 Property (Equipment & Furnishings)
    845
    800 Other
    850
    1,170
    902
    2,000
    5200 TRANSFER TO:
    930 General Fund
    855
    TOTAL EXPENDITURES & TRANSFERS*
    xxxx
    8,504,455
    8,974,238
    9,762,500
    * Enter on Code 30, Line 175.
    ** Includes Sponsoring district payment to coop fund (Code 78) on Line 250.
    7/30/2013 5:35 PM
    Code No. 30
    Page 4
    STATE OF KANSAS
    USD# 261
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    Code
    2011-2012
    2012-2013
    2013-2014
    VOCATIONAL EDUCATION
    34
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    UNENCUMBERED CASH BALANCE JULY 1
    01
    616,259
    645,213
    666,047
    Cancel of Prior Year Encumbrance
    03
    REVENUE:
    1000 LOCAL SOURCES
    1300 Tuition
    1312 Individuals
    05
    1315 Individual
    (Summer School)
    15
    1320 Other School District/Govt Sources In-State
    25
    1510 Interest on Idle Funds
    35
    1700 Student Activities(Reimbursement)
    45
    1900 Other Revenue From Local Source
    1910 User Charges
    55
    1940 Sale & Rent of Textbook
    65
    1990 Miscellaneous
    75
    3000 STATE SOURCES
    3225 CTE Transportation
    State Aid
    80
    0
    4000 FEDERAL SOURCES
    4530 Vocational Aid
    4531 Regular
    Aid
    115
    4532 Special
    Project Aid
    125
    4590 Other Federal Aid
    130
    5000 OTHER
    5206 Transfer From General
    135
    0
    0
    0
    5208 Transfer From Supplemental
    General
    140
    500,000
    500,000
    500,000
    5253 Transfer From Contingency Reserve
    145
    0
    0 xxxxxxxxxxxxx
    RESOURCES AVAILABLE
    170
    1,116,259
    1,145,213
    1,166,047
    TOTAL EXPENDITURES & TRANSFERS
    175
    471,046
    479,166
    600,000
    UNENCUMBERED CASH BALANCE JUNE 30
    190
    645,213
    666,047
    566,047
    12 mo.
    12 mo.
    12 mo.
    VOCATIONAL EDUCATION
    Code
    2011-2012
    2012-2013
    2013-2014
    EXPENDITURES
    34
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    1000 Instruction
    100 Salaries
    110 Certified
    210
    355,115
    349,746
    450,000
    120 NonCertified
    215
    200 Employee
    Benefits
    210 Insurance
    (Employee)
    220
    220 Social Security
    225
    25,149
    24,686
    40,000
    290 Other
    230
    532
    12,036
    10,000
    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
    564 Payment
    to Vocational Education Coop
    245
    590 Other
    250
    4,299
    1,791
    5,000
    600 Supplies
    610 General Supplemental
    (Teaching)
    255
    28,044
    28,266
    30,000
    644 Textbooks
    260
    3,080
    2,000
    650 Supplies
    (Technology Related)
    263
    3,765
    3,000
    680 Miscellaneous Supplies
    265
    9,811
    10,000
    700 Property
    (Equipment & Furnishings)
    270
    51,062
    52,830
    50,000
    800 Other
    275
    7/30/2013 4:11 PM
    Code No. 34
    Page 1
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    VOCATIONAL EDUCATION
    Code
    2011-2012
    2012-2013
    2013-2014
    EXPENDITURES
    34
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    2100 Student Support
    Services
    100 Salaries
    110 Certified
    280
    120 NonCertified
    285
    200 Employee Benefits
    210 Insurance (Employee)
    290
    220 Social Security
    295
    290 Other
    300
    300 Purchased Professional and Technical Services
    305
    400 Purchased Property Services
    307
    500 Other Purchased Services
    310
    600 Supplies
    315
    700 Property (Equipment & Furnishings)
    320
    800 Other
    325
    2200 Instr Support Staff
    100 Salaries
    110 Certified
    330
    120 NonCertified
    335
    200 Employee Benefits
    210 Insurance (Employee)
    340
    220 Social Security
    345
    290 Other
    350
    300 Purchased Professional and Technical Services
    355
    400 Purchased Property Services
    357
    500 Other Purchased Services
    360
    600 Supplies
    640 Books(not textbooks)and Periodicals
    365
    650 Technology Supplies
    370
    680 Miscellaneous Supplies
    375
    700 Property (Equipment & Furnishings)
    380
    800 Other
    385
    2400 School Administration
    100 Salaries
    110 Certified
    445
    120 NonCertified
    450
    200 Employee
    Benefits
    210 Insurance
    (Employee)
    455
    220 Social Security
    460
    290 Other
    465
    300 Purchased Professional and Technical Services
    470
    500 Other Purchased Services
    475
    600 Supplies
    480
    700 Property
    (Equipment & Furnishings)
    485
    800 Other
    490
    7/30/2013 4:11 PM
    Code No. 34
    Page 2
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    VOCATIONAL EDUCATION
    Code
    2011-2012
    2012-2013
    2013-2014
    EXPENDITURES
    34
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    2600 Operations & Maintenance
    100 Salaries
    120 NonCertified
    495
    200 Employee
    Benefits
    210 Insurance
    (Employee)
    500
    220 Social Security
    505
    290 Other
    510
    300 Purchased Professional and Technical Services
    515
    400 Purchased Property
    Services
    411 Water/Sewer
    520
    420 Cleaning
    525
    430 Repairs
    & Maintenance
    530
    440 Rentals
    535
    490 Other
    540
    500 Other Purchased Services
    545
    600 Supplies
    610 General Supplies
    550
    620 Energy
    621 Heating
    555
    622 Electricity
    560
    626 Motor Fuel
    (not schoolbus)
    565
    629 Other
    570
    680 Miscellaneous Supplies
    575
    700 Property
    (Equipment & Furnishings)
    580
    800 Other
    585
    2700 Student Transportation
    Services
    120 NonCertified
    586
    200 Employee
    Benefits
    587
    626 Motor Fuel
    588
    800 Other
    589
    2500,
    2900 Other Supplemental Services
    100 Salaries
    110 Certified
    590
    120 NonCertified
    595
    200 Employee
    Benefits
    210 Insurance
    600
    220 Social Security
    605
    290 Other
    610
    300 Purchased Professional and Technical Services
    615
    400 Purchased Property
    Services
    620
    500 Other Purchased Services
    625
    600 Supplies
    630
    700 Property
    (Equipment & Furnishings)
    635
    800 Other
    640
    5200 TRANSFER TO:
    930 General Fund
    645
    TOTAL EXPENDITURES & TRANSFERS*
    xxxx
    471,046
    479,166
    600,000
    * Enter on Code 34, Line 175.
    7/30/2013 4:11 PM
    Code No. 34
    Page 3
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    KPERS SPECIAL RETIREMENT
    Code
    2011-2012
    2012-2013
    2013-2014
    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
    3,418,930
    2,931,335
    3,473,632
    RESOURCES AVAILABLE
    70
    3,418,930
    2,931,335
    3,473,632
    EXPENDITURES:
    1000 Instruction
    200 Employee Benefits
    75
    2,195,295
    1,882,210
    2,230,418
    2100 Student Support
    200 Employee Benefits
    80
    276,249
    236,852
    280,669
    2200 Instructional Support
    200 Employee Benefits
    85
    170,605
    146,274
    173,335
    2300 General Administration
    200 Employee Benefits
    90
    48,207
    41,332
    48,979
    2400 School Administration
    200 Employee Benefits
    95
    241,376
    206,952
    245,238
    2500/2900 Other Supplemental Services
    200 Employee Benefits
    100
    64,276
    55,109
    65,304
    2600 Operations & Maintenance
    200 Employee Benefits
    105
    236,248
    202,555
    240,028
    2700 Student Transportation Services
    200 Employee Benefits
    110
    109,406
    93,803
    111,157
    3000 Food Service
    200 Employee Benefits
    115
    77,268
    66,248
    78,504
    TOTAL EXPENDITURES
    175
    3,418,930
    2,931,335
    3,473,632
    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 increased expenditures for FY12.
    7/30/2013 4:11 PM
    Code No. 51
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    Code
    2011-2012
    2012-2013
    2013-2014
    CONTINGENCY RESERVE
    53
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    UNENCUMBERED CASH BALANCE JULY 1
    01
    3,037,592
    2,972,592
    2,972,592
    Cancel of Prior Year Encumbrances
    03
    5000 OTHER
    5206 Transfer From General
    05
    0
    0
    RESOURCES AVAILABLE
    170
    3,037,592
    2,972,592
    TOTAL EXPENDITURES & TRANSFERS
    175
    65,000
    0
    UNENCUMBERED CASH BALANCE JUNE 30
    190
    2,972,592
    2,972,592
    12 mo.
    12 mo.
    12 mo.
    CONTINGENCY RESERVE
    Code
    2011-2012
    2012-2013
    2013-2014
    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
    7/30/2013 4:12 PM
    Code No. 53
    Page 1
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    Code
    2011-2012
    2012-2013
    2013-2014
    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
    7/30/2013 4:12 PM
    Code No. 53
    Page 2
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    Code
    2011-2012
    2012-2013
    2013-2014
    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
    7/30/2013 4:12 PM
    Code No. 53
    Page 3
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    Code
    2011-2012
    2012-2013
    2013-2014
    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
    65,000
    0
    TOTAL EXPENDITURES & TRANSFERS*
    xxxx
    65,000
    0
    * Enter on Code 53, Line 175.
    7/30/2013 4:12 PM
    Code No. 53
    Page 4
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    TEXTBOOK &
    Code
    2011-2012
    2012-2013
    2013-2014
    STUDENT MATERIAL REVOLVING
    55
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    UNENCUMBERED CASH BALANCE JULY 1
    01
    852,449
    531,914
    612,339
    Cancel of Prior Year Encumbrances
    03
    REVENUE:
    1000 LOCAL SOURCES
    1740 Fees (Rental)
    05
    120,515
    1911 Fines
    10
    100
    1942 Rental Fees & Books
    15
    220,954
    243,825
    1990 Miscellaneous
    20
    285,523
    12,402
    4000 FEDERAL SOURCES
    4590 Other Federal Aid
    22
    5000 OTHER
    5206 Transfer From General
    25
    0
    0
    5208 Transfer From Supplemental General
    30
    100,000
    0
    5253 Transfer From Contingency Reserve
    35
    0
    0
    RESOURCES AVAILABLE
    40
    1,458,926
    908,756
    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
    730,750
    112,870
    645 Workbooks
    80
    646 Repairing Textbooks
    85
    649 Other Materials & Supplies
    90
    1,100
    1,776
    650 Supplies (Technology Related)
    93
    2200 Support Services
    680 Miscellaneous Supplies
    681 Special Clothing & Towels
    95
    28,079
    14,469
    682 Musical Instruments
    100
    683 Other Material & Supplies
    105
    167,083
    167,302
    684 Other
    110
    5200 TRANSFER TO:
    930 General Fund
    125
    TOTAL EXPENDITURES
    175
    927,012
    296,417
    UNENCUMBERED CASH BALANCE JUNE 30
    190
    531,914
    612,339
    7/30/2013 4:12 PM
    Code No. 55
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    Code
    2011-2012
    2012-2013
    2013-2014
    ACTIVITY FUND
    56
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    UNENCUMBERED CASH BALANCE JULY 1
    01
    130,349
    155,840
    163,968
    Cancel of Prior Yr Enc
    03
    REVENUE:
    1000 LOCAL SOURCES
    1710 Admissions/Gate Receipts
    50
    96,818
    111,389
    1790 Donations/Fundraisers/Other
    55
    54,318
    101,729
    1900 Other Revenue From Local Source
    1980 Reimbursements
    60
    57,581
    36,231
    RESOURCES AVAILABLE
    170
    339,066
    405,189
    TOTAL EXPENDITURES & TRANSFERS
    175
    183,226
    241,221
    UNENCUMBERED CASH BALANCE JUNE 30
    190
    155,840
    163,968 xxxxxxxxxxx
    12 mo.
    12 mo.
    12 mo.
    Code
    2011-2012
    2012-2013
    2013-2014
    ACTIVITY FUND EXPENDITURES
    56
    Actual
    Actual
    Budget
    Line
    (1)
    (2)
    (3)
    1000 Instruction
    100 Salaries
    110 Certified
    210
    200
    120 NonCertified
    215
    330
    1,765
    200 Employee Benefits
    210 Insurance (Employee)
    220
    220 Social Security
    225
    290 Other
    230
    300 Purchased Professional and Tech Services
    232
    50,324
    115,447
    600 Supplies
    235
    102,843
    42,186
    700 Property (Equipment & Furnishings)
    240
    28,537
    35,298
    800 Other
    245
    992
    46,525
    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
    183,226
    241,221
    In accordance with 72‐8208a, all monies received from the sale of admissions to activities which the school district 
    sponsors shall be credited to school activity funds in accordance with policies and procedures adopted by the board of 
    education.  Such monies shall not be considered to be monies of the school district for the purposes of K.S.A. 72‐8202d, 
    and amendments thereto.
    The term "activities" means activities, events, and competitions in such fields as athletics, music, forensics, and 
    dramatics, and other interschool or intraschool extracurricular activities in which pupils may participate directly or 
    indirectly.
    This
     
    does
     
    not
     
    include
     
    student
     
    organizations
     
    or
     
    clubs.
    7/30/2013 4:12 PM
    Code No. 56
    Page 1
    USD# 261
    STATE OF KANSAS
    Budget Form USD-E
    2013-2014
    12 mo.
    12 mo.
    12 mo.
    18 mo.
    Code
    2011-2012
    2012-2013
    2013-2014
    Financing
    BOND AND INTEREST (USD) #1
    62
    Actual
    Actual
    Budget
    Required
    Line
    (1)
    (2)
    (3)
    (4)
    UNENCUMBERED CASH BALANCE JULY 1
    01
    2,778,633
    2,895,129
    3,157,772
    3,157,772
    REVENUE:
    1000 LOCAL SOURCES
    1110 Ad Valorem Tax Levied
    2010 $
    05
    40,275
    2011 $
    10
    1,613,924
    39,677
    2012 $
    15
    1,440,867
    11,194
    11,194
    2013 $
    20
    1,029,935
    1140 Delinquent Tax
    25
    34,296
    58,773
    42,277
    63,384
    1510 Interest on Idle Funds(a)
    30
    0
    July - December Estimate
    35
    1900 Other Revenue From Local Source
    40
    0
    July - December Estimate
    45
    2000 COUNTY SOURCES
    2400 Motor Vehicle Tax (Includes 16/20M Tax)
    55
    261,297
    327,831
    254,462
    254,462
    July - December Estimate
    60
    127,231
    2450 Recreational Vehicle Tax
    65
    5,487
    5,487
    July - December Estimate
    66
    2,744
    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
    2,589,419
    2,644,795
    0
    0
    July - December Estimate*
    77
    3217 State Aid (after 7-1-92)
    78
    2,740,762
    2,740,762
    July - December Estimate*
    79
    1,918,534
    5000 OTHER FINANCING SOURCES
    5140 Federal Tax Credit
    80
    0
    0
    July - December Estimate*
    81
    RESOURCES AVAILABLE
    82
    7,317,844
    7,407,072
    7,241,889
    8,281,570
    EXPENDITURES:
    5100 DEBT SERVICE
    832 Interest
    85
    2,642,715
    2,364,300
    2,220,416
    890 Commission & Postage
    90
    831 Principal
    95
    1,780,000
    1,885,000
    2,130,000
    TOTAL EXPENDITURES
    100
    4,422,715
    4,249,300
    4,350,416
    4,350,416
    832 Interest Due July-December
    105
    1,092,987
    890 Commission & Postage July-Dec
    110
    100
    831 Principal Due July-December
    115
    2,160,000
    990 Cash Basis Reserve
    120
    1,800,000
    TOTAL OPERATING EXPENDITURE (18 MO)
    185 xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx
    9,403,503
    UNENCUMBERED CASH BALANCE JUNE 30
    190
    2,895,129
    3,157,772
    2,891,473 xxxxxxxxxxxxx
    195 TAX REQUIRED (Line 185 minus Line 82)
    1,121,933
    200 Delinquent Tax
    22,439
    205
    Amount of 2013 Tax to be Levied
    1,144,372
    (a) Interest on Bond Proceeds only.
    * July - December estimate must be entered manually.
    7/30/2013 4:12 PM
    Code No. 62
    USD# 261
    FTE
    Total Salary
    Average Salary
    FTE
    Total Salary Average Salary
    FTE
    Total Salary Average Salary
    Administrators (Certified/Non-Certified)
    35.1
    2,998,176
    85,418
    35.1
    2,956,798
    84,239
    35.1
    3,000,000
    85,470
    Teachers (Full Time)
    335.0
    18,504,393
    55,237
    334.4
    19,079,630
    57,056
    335.0
    19,100,000
    57,015
    Other Certified (Licensed) Personnel
    42.9
    2,642,618
    61,599
    43.1
    2,738,421
    63,536
    43.1
    2,750,000
    63,805
    Classified Personnel
    300.2
    9,043,389
    30,125
    307.0
    9,383,413
    30,565
    312.4
    9,500,000
    30,410
    Substitutes/Temporary Help
    XXXXX
    648,196 XXXXXXXXX
    XXXXX
    675,584 XXXXXXXXX
    XXXXX
    675,000 XXXXXXXXX
    DEFINITIONS
    Administrators: *Certified (Licensed) - Superintendent; Assistant Superintendent; Administrative Assistants; Principals/ Assista nt 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
    2011-12 Actual
    2012-13 Actual
    2013-14 Contracted
    0
    10,000
    20,000
    30,000
    40,000
    50,000
    60,000
    70,000
    80,000
    90,000
    Administrators
    (Certified/Non‐Certified)
    Teachers (Full Time)
    Other Certified (Licensed)
    Personnel
    Classified Personnel
    85,470
    57,015
    63,805
    30,410
    Average
     
    Salary
    2011‐2012
    2012‐2013
    2013‐2014
    7/30/2013 4:16 PM
    Salaries
    Form 0-135-110
    PAGE 2
    5/2013
    District Name 261 - Haysville
    No.
    261
    County
    COMBINED
    2013-2014
    TAX IN PROCESS OF COLLECTION AND INFORMATION NEEDED
    FROM THE COUNTY TREASURER TO PREPARE UNIFIED SCHOOL DISTRICT BUDGET FORMS
    FORM 110
    Adult
    Special School Bond &
    Education
    Liability
    Retirement
    Interest #2
    1. County
    Treasurer Balance 6/30/2013 *
    $0
    $0
    $0
    $0
    2. 2012 Actual Taxes Levied*
    $0
    $0
    $0
    $0
    3. Less: percent of delinquent taxes
    5.500
    $0
    $0
    $0
    $0
    4. Less: Jan. 20, 2013 Taxes received**
    $0
    $0
    $0
    $0
    5. Less: Mar. 20, 2013 Taxes received**
    $0
    $0
    $0
    $0
    6. Less: June 5, 2013 Taxes received**
    $0
    $0
    $0
    $0
    7. Less: County Taxes received**
    $0
    $0
    $0
    $0
    8. Less: County
    Taxes received**
    $0
    $0
    $0
    $0
    9. Less: Taxes refunded/abated
    $0
    $0
    $0
    $0
    10. Total Deductions
    (Add lines 3+4+5+6+7+8+9)
    $0
    $0
    $0
    $0
    11. 2012 taxes receivable (taxes in process
    of collection 6/30/2013)(Line 2 less Line 10)
    $0
    $0
    $0
    $0
    12. Estimated Revenue from Delinquent
    Taxes during the next 18 months
    (7-1-2013 to 12-31-2014) (Line 3 x 75%)
    $0
    $0
    $0
    $0
    Tax Collection Ratio (Jan, Mar, June)
    0.000 %
    0.000 %
    0.000%
    0.000 %
    Estimated Motor
    Estimated Recreational Vehicle
    Estimated In Lieu of Taxes
    Vehicle Property Tax*
    Property Tax* 7/1/2013 to 6/30/2014
    on Industrial Revenue Bonds*
    7/1/2013 to 6/30/2014
    7/1/2013 to 6/30/2014
    (13)
    $865,818
    (14)
    $18,879
    (15)
    $0
    Estimated 16/20M Tax*
    (17)
    2011 DELINQUENT TAX PERCENTAGE
    7/1/2013 to 6/30/2014
    Percent Uncollected*
    =
    3.4100 %
    (16)
    $9,689
    *Amounts are available from the County Treasurer.
    **These Jan.-June, 2013 amounts are available from the County Treasurer. (Does not
    include MVPT. Should correspond to school records.)
    7/30/2013 4:13 PM
    Form 110
    Page 2
    Form 0-135-110
    PAGE 3
    5/2013
    District Name 261 - Haysville
    No.
    261
    County
    COMBINED
    2013-2014
    TAX IN PROCESS OF COLLECTION AND INFORMATION NEEDED
    FROM THE COUNTY TREASURER TO PREPARE UNIFIED SCHOOL DISTRICT BUDGET FORMS
    FORM 110
    No Fund
    Special
    Temporary
    Historical
    Public
    Warrant
    Assessment
    Note
    Museum
    Library
    1. County Treasurer Balance 6/30/2013 *
    $0
    $0
    $0
    $0
    $0
    2. 2012 Actual Taxes Levied*
    $0
    $0
    $0
    $0
    $0
    3. Less: percent of delinquent taxes
    5.500
    $0
    $0
    $0
    $0
    $0
    4. Less: Jan. 20, 2013 Taxes received**
    $0
    $0
    $0
    $0
    $0
    5. Less: Mar. 20, 2013 Taxes received**
    $0
    $0
    $0
    $0
    $0
    6. Less: June 5, 2013 Taxes received**
    $0
    $0
    $0
    $0
    $0
    7. Less: County Taxes received**
    $0
    $0
    $0
    $0
    $0
    8. Less: County Taxes received**
    $0
    $0
    $0
    $0
    $0
    9. Less: Taxes refunded/abated
    $0
    $0
    $0
    $0
    $0
    10. Total Deductions (Add lines 3+4+5+6+7+8+9)
    $0
    $0
    $0
    $0
    $0
    11. 2012 taxes receivable (taxes in process
    of collection 6/30/2013)(Line 2 less Line 10)
    $0
    $0
    $0
    $0
    $0
    12. Estimated Revenue from Delinquent
    Taxes during the next 18 months
    (7-1-2013 to 12-31-2014) (Line 3 x 75%)
    $0
    $0
    $0
    $0
    $0
    Tax Collection Ratio (Jan, Mar, June)
    0.000 %
    0.000 %
    0.000%
    0.000 %
    0.000 %
    *Amounts are available from the County Treasurer.
    **These Jan.-June, 2013 amounts are available from the County Treasurer. (Does not
    include MVPT. Should correspond to school records.)
    7/30/2013 4:13 PM
    Form 110
    Page 3
    Form 0-135-110
    PAGE 4
    5/2013
    District Name 261 - Haysville
    No.
    261
    County
    COMBINED
    2013-2014
    TAX IN PROCESS OF COLLECTION AND INFORMATION NEEDED
    FROM THE COUNTY TREASURER TO PREPARE UNIFIED SCHOOL DISTRICT BUDGET FORMS
    FORM 110
    Rec. Comm
    Extraordinary
    Public Library
    Declining
    Emp Benef
    Growth
    Board
    Cost of
    Enrollment
    & Spec Liab
    Facilities
    Emp Benefits
    Living
    1. County Treasurer Balance 6/30/2013 *
    $0
    $0
    $0
    $0
    $0
    2. 2012 Actual Taxes Levied*
    $0
    $0
    $0
    $0
    $0
    3. Less: percent of delinquent taxes
    5.500
    $0
    $0
    $0
    $0
    $0
    4. Less: Jan. 20, 2013 Taxes received**
    $0
    $0
    $0
    $0
    $0
    5. Less: Mar. 20, 2013 Taxes received**
    $0
    $0
    $0
    $0
    $0
    6. Less: June 5, 2013 Taxes received**
    $0
    $0
    $0
    $0
    $0
    7. Less: County Taxes received**
    $0
    $0
    $0
    $0
    $0
    8. Less: County Taxes received**
    $0
    $0
    $0
    $0
    $0
    9. Less: Taxes refunded/abated
    $0
    $0
    $0
    $0
    $0
    10. Total Deductions (Add lines 3+4+5+6+7+8+9)
    $0
    $0
    $0
    $0
    $0
    11. 2012 taxes receivable (taxes in process
    of collection 6/30/2013)(Line 2 less Line 10)
    $0
    $0
    $0
    $0
    $0
    12. Estimated Revenue from Delinquent
    Taxes during the next 18 months
    (7-1-2013 to 12-31-2014) (Line 3 x 75%)
    $0
    $0
    $0
    $0
    $0
    Tax Collection Ratio (Jan, Mar, June)
    0.000 %
    0.000 %
    0.000%
    0.000 %
    0.000 %
    *Amounts are available from the County Treasurer.
    **These Jan.-June, 2013 amounts are available from the County Treasurer. (Does not
    include MVPT. Should correspond to school records.)
    7/30/2013 4:13 PM
    Form 110
    Page 4
    Form 0-135-118
    5/2013
    KANSAS STATE BOARD OF EDUCATION
    USD#
    261
    FORM 118
    2013-2014 ESTIMATED SPECIAL EDUCATION REVENUE
    GENERAL AID—SPECIAL EDUCATION FUND
    (This form should be included with the budget document and filed with the State Board of Education)
    1. Estimated number of Special Education Teachers (FTE*)
    85.0
    2. Estimated (FTE*)Special Education Paraprofessionals
    135.0 times .4 =
    54.0
    3. Total number of Special Education Teachers (Line 1 + Line 2)
    139.0
    4. Estimated State Aid due from 7-1-2013 to 6-30-2014 (Line 3 x $27,750)
    $3,857,250
    *Full-time equivalency
    TRANSPORTATION AID — SPECIAL EDUCATION
    Reimbursed Transportation Costs for Special Education.
    5. Salaries of Bus Drivers and Transportation Aides (includes social security
    $550,000
    and fringe benefits)
    6. Contractual Services (includes mileage paid to parents)
    $10,000
    7. Insurance
    $10,000
    8. Maintenance in Lieu of Transportation (limited to $750 per child)
    9. Other Expense (gasoline, oil, vehicle maintenance, etc.)
    $75,000
    10. Capital Outlay Fund—Equipment (exclude bus purchases)
    11. Depreciation (Includes only those vehicles which are not depreciated in the regular
    transportation formula. See depreciation schedule for prior year.)
    $70,000
    12. Teacher travel (in-district)
    $12,000
    13. Total of Lines 5 through 12
    $727,000
    14. Less: Transportation reimbursement (include cash sale of buses, EXCLUDE State Aid)
    $0
    15. Net Transportation Cost (Line 13 minus Line 14)
    $727,000
    16. Total Estimated Transportation Aid (7-1-2013 to 6-30-2014) (Line 15 x 80%)
    $581,600
    17. Estimated Catastrophic State Aid (7-1-2013 to 6-30-2014)
    $50,000
    18. Estimated Medicaid Replacement State Aid
    $100,000
    19. Estimated Special Education State Aid on behalf of Cooperative/Interlocal (Form 120)
    (7-1-2013 to 6-30-2014)
    $0
    20. Total Estimated Special Education Aid (7-1-2013 to 6-30-2014) (Line 4+16+17+18+19)
    $4,588,850
    7/30/2013 4:13 PM
    Form 118
    Kansas State Department of Education
    USD# 261
    School Finance Section
    Form 0-135-148
    5/2013
    Form 148
    2013-2014 Estimated
    General Fund State Aid
    Important: Include this form with the budget document to be filed with the
    State Department of Education.
    1. 2013-2014 General Fund Budget (Form 150, Line 21)
    $31,705,718
    2. Estimated Local Effort
    a. 2013-2014 Tax Levy 1-1-2014 to 6-30-2014 (Form 110,Table I, Line 5)
    $2,082,432
    b. 2013-2014 Tax in Process (Form 110, Line 11) (General Fund only)
    $11,758
    c. 2013-2014 Delinquent Tax (Form 110, Line 12, General Fund) x .667
    $63,339
    d. 2013-2014 Mineral Production Tax (General Fund)
    $0
    e. 2013-2014 In Lieu of Tax Payments on IRB's (General Fund)
    $0
    f. 2013-2014 Federal Impact Aid PL 382 (formerly PL 874)*
    $0
    g. 2013-2014 Pupil Tuition (General Fund only)
    $0
    h. 6-30-2013 Unencumbered Cash Balance (General Fund)
    $0
    i. 2013-2014 Special Education State Aid
    $4,588,850
    j. Transfers From Authorized Funds (Code 06 Line 165)**
    $0
    3. TOTAL (2a + 2b + 2c + 2d + 2e + 2f + 2g + 2h + 2i + 2j)
    $6,746,379
    4. 2013-2014 Estimated General State Aid (Line 1 - Line 3; if negative, insert 0)
    $24,959,339
    *ONLY deduct 70% of the estimated 2013-2014 P.L. 382 receipts . The 30% portion
    not deducted may be treated as miscellaneous revenue and placed in a fund designated under
    K.S.A. 72-6427 (categorical aid funds, capital outlay, or program weighted funds.)
    **K.S.A. 72-6460 authorizes any school district to expend the unencumbered cash balance from
    approved funds to pay for general operating expenses out of the general fund as approved by the
    local board: 1. At Risk (K-12), Bilingual, Contingency Reserve, Driver Training, Parent Education Program,
    At Risk (Pre-K), Professional Development, Summer School, Virtual School, and Vocational Education;
    2. Textbook and Student Materials; and 3. Special Education.
    7/30/2013 4:14 PM
    Form 148
    USD# 261
    1)
    What is the minimum cash balance you would need to ensure cash flow for the following funds,
    and the estimated cash balance on July 1, 2013?
    Col. 1
    Col. 2
    Col. 3
    Col. 4
    Est. Balance
    on 7/1/2013
    Minimum Balance
    Difference
    (Col. 1-2)
    Transfer to General
    At-risk (K-12)
    1,372,507
    1,372,507
    0
    0
    Bilingual Education
    243,532
    243,532
    0
    0
    Contingency Reserve Fund
    2,972,592
    2,972,592
    0
    0
    Driver Education
    385,840
    385,840
    0
    0
    Parent Education Program
    59,117
    59,117
    0
    0
    At-risk (4 Year Old)
    437,927
    437,927
    0
    0
    Professional Development
    338,110
    338,110
    0
    0
    Summer School
    0
    0
    0
    0
    Virtual Education
    0
    0
    0
    0
    Vocational Education
    666,047
    666,047
    0
    0
    *Textbook and Student
    Material Revolving
    612,339
    612,339
    0
    0
    *Special Education
    3,144,181
    3,144,181
    0
    0
    TOTAL
    $10,232,192
    $10,232,192
    $0
    $0
    2)
    What is the maximum amount that can be used of the cash balance to help increase
    the general fund? [$250 x adj. (weighted) FTE enrollment, excluding special education]
    $1,766,350
    3)
    The amount to be transferred to the general fund for the 2013-2014 school year
    is either the answer in question 1 column 4 or question 2 (whichever is lower).
    This amount will be transferred to Line 20 of Form 150.
    $0
    *You cannot transfer more than one-third of the cash balance for the special education fund or the
    textbook and student materials revolving fund.
    Note:
    If you have questions on the budget, please contact the School Finance office at 785-296-3871.
    Fund
    TRANSFER CASH BALANCES TO GENERAL FUND
    7/31/2013 8:11 AM
    Form 149
    Page 1
    Form 0-135-150
    USD#
    261
    5/2013
    USD Form 150
    2013-2014
    ESTIMATED LEGAL MAXIMUM GENERAL FUND BUDGET
    General Fund Budget – Lines 1 through 21
    1. Estimated 9-20-2013 FTE enrollment (from Table I or Table IV) (Exclude 4 yr old at-risk FTE.)
    =
    5,050.0
    2. Estimated 9-20-2013 4yr old at risk FTE enrollment (e) (Must be approved.)(At-risk students count as .5 FTE)
    75.0 +
    0.0
    (Table IV, Line 4)
    =
    75.0
    3. Total Estimated 9-20-2013 FTE Enrollment (Line 1 + Line 2)
    =
    5,125.0
    4. Estimated low enrollment and high enrollment for districts. 9-20-2013 FTE enrollment
    (from line 3)
    5,125.0
    x
    0.035040
    factor (from Table II or pages 5, 6)
    =
    179.6
    5. Estimated weighted bilingual education enrollment. 9-20-2013 bilingual
    =
    20.7
    FTE (a)
    52.5000 +
    0.0000
    (Table IV, Line 5) x 0.395
    6. Estimated weighted vocational education enrollment. 9-20-2013 vocational education
    FTE(b)
    141.6667 +
    0.0000
    (Table IV, Line 6) x 0.5
    =
    70.8
    7. Estimated weighted at-risk student enrollment(c). Number of eligible students that qualify for free lunches
    as of 9-20-2013
    2,500 +
    0
    (Table IV, Line 7) x 0.456
    =
    1,140.0
    8. Estimated High At-Risk Weighting.
    District's calculated free lunch percentage for current year:
    (Comes from Table VI, Line 1)
    48.80%
    District's calculated students per square mile:
    Line 3 / square miles in district = 5125 / 36 =
    142.4
    a. Number of students eligible for free lunch (at least 50%)
    (2500+0) x
    0.105 =
    0.0
    b. Number of students eligible for free lunches at 35.1% and 212.1 students per square mile.
    (2500+0) x
    0.105 =
    0.0
    c. Number of students eligible for free lunches (35-49.99%)
    (2500+0) x (0.488-0.3500) x 0.7
    =
    241.5
    9. Est. Non-Proficient student weighting. Number of non-proficient students. (g) (
    198
    x
    0.0465 )
    =
    9.2
    10. Estimated weighted FTE for new facilities. 9-20-2013 enrollment of students attending a
    new facility (d)
    0.0 +
    0.0
    (Table IV, Line 9) x 0.25
    =
    0.0
    11. Estimated weighted FTE for transportation. (Table III, Line 5)
    =
    278.6
    12. Estimated weighted FTE virtual enrollment. (Table V, Line 4)
    =
    0.0
    13. Estimated ancillary facilities weighting. Amt approved by Court of Tax Appeals
    0÷
    $3,838
    =
    0.0
    14. Estimated Special Education weighting. Amount of Sp. Ed. Funding (f)
    4,588,850 ÷
    $3,838
    =
    1,195.6
    15. Estimated Declining Enrollment weighting. Amt apprvd by Court of Tax Appeals
    0÷
    $3,838
    =
    0.0
    16. Estimated FHSU Math & Science Academy FTE enrollment
    =
    0.0
    17. Estimated 2013-2014 operating budget. (Lines 3 through 16)
    8,261.0
    x
    $3,838
    =
    $31,705,718
    18. Estimated Cost of Living weighting
    $0
    $0
    ÷
    $3,838
    =
    0.0
    (maximum allowed for this district)
    (Amt district will use, up to the maximum)
    19. Estimated 2013-2014 operating budget. (Include Cost of Living and FHSU)
    8,261.0 x
    $3,838
    =
    $31,705,718
    20. Amount to transfer to General Fund (Form 149, Line 3).
    =
    $0
    21. Total General Fund Budget Authority (Form 150 Line 19 + Line 20)
    =
    $31,705,718
    Local Option Budget -- See Form 155
    22. Estimated 2013-2014 LOB General Fund budget (excludes FHSU weighting & includes higher of 2008-09 Spec Ed or current year Spec Ed)
    (Lines 3 through 13 + 15 + 18) = 7065.4 x $4,433 = $31320918 +
    4,588,850
    (Spec Ed)
    =
    $35,909,768
    7/30/2013 4:14 PM
    Form 150
    Page 1
    (a) FTE is computed by taking the total clock hours of bilingual students who are enrolled and attending in an
    approved bilingual class on 9-20-2013 and dividing by 6 (cannot exceed 6 hours for an individual student). Total
    clock hours
    315.0 ÷ 6 =
    52.5000 (Record on Line 5)
    (b) FTE is computed by taking the total clock hours of vocational education students who are enrolled and attending
    in an approved vocational class on 9-20-2013 and dividing by 6 (cannot exceed 6 hours for an individual student). Total
    clock hours
    850.0 ÷ 6 =
    141.6667 (Record on Line 6)
    (c) USD must have an approved at-risk pupil assistance plan for the school district.
    (d) In order to access new facilities weighting, a USD must have adopted at least a 25% LOB.
    (e) Four year old at risk students are counted as .5 FTE. USD must be approved by the Kansas State Department
    of Education.
    (f) Comes from form 118 (line 20).
    (g) 2012-2013 Non Proficient students (excluding free students).
    (NOTE: If September 20 falls on a weekend, the following Monday will be the official count date.)
    USD#
    261
    1. September 20, 2012, FTE and February 20, 2013 FTE enrollment (Excludes 4 yr old at risk students.)
    =
    4,996.6
    2. September 20, 2013, FTE enrollment (Excludes 4 yr old at risk students.)
    =
    5,050.0
    3. 3 YR AVG FTE: (
    4,886.6
    +
    4,996.6
    +
    (9/20/2011 FTE)*
    (line 1)
    5,050.0
    )/3=
    4,977.7
    =
    4,977.7
    (line 2)
    (goes to line 3)
    * Excludes 4 yr old at risk students, but includes 2/20/2012 military students.
    4. FTE enrollment for budget purposes (higher of line 1, 2, or 3)(Goes to page 1, line 1 if no military provision; see Table IV.)
    =
    5,050.0
    TABLE II
    Low and High Enrollment Weighting
    Enrollment of District
    Factor
    0 - 99.9
    1.014331
    100 - 299.9
    {[7337 - 9.655 (E - 100)]÷3642.4} -1
    300 - 1,621.9
    {[5406 - 1.237500 (E - 300)]÷3642.4} -1
    1622 and over
    0.03504
    'E' is 9-20-2013 Adjusted FTE Enrollment (from Page 1, line 3)
    EXAMPLE: (FTE of 954.0)
    FOR COMPUTED FACTORS
    SEE 2013-2014 LOW ENROLLMENT
    {[5406 - 1.237500 (954.0 - 300)]÷3642.4}-1
    AND HIGH ENROLLMENT FACTOR
    {[5406 - 1.237500 (654.0)]÷3642.4}-1
    TABLE (PAGES 5 AND 6)
    {[5406 - 809.325]÷3642.4}-1
    {4597.675÷3642.4} -1
    1.261991-1
    0.261991
    TABLE III
    Transportation Weighting
    1. Area of district in square miles 9-20-2013.
    =
    36.0
    2. All public pupils transported or for whom transportation is being made available 9-20-2013
    who reside in the district 2.5 miles or more (Estimated)
    1,860.0 +
    0.0 (Table IV) =
    1,860.0
    (Line 8)
    3. Index of density = Line 2
    1,860.0 divided by Line 1
    36.0
    =
    51.67
    4. Using index of density (Line 3), determine transportation weighting factor.
    =
    0.1498
    5. Estimated weighted FTE for transportation. 9-20-2013 number of resident students over
    2.5 miles (line 2)
    1,860.0
    x
    0.1498 factor (Line 4) (to Line 11, Page 1)
    =
    278.6
    TABLE I
    Declining Enrollment Calculation
    7/30/2013 4:14 PM
    Form 150
    Page 2
    USD#
    261
    House Bill 2059 - Military Provision
    1. Estimated Adjusted 9-20-2013 FTE (Table 1, Line 4, Form 150)
    =
    5,050.0
    2. Estimated 2-20-2014 FTE (excludes 4 yr old at risk students) of new students of military
    families, not enrolled on 9-20-2013 (Must be at least 25 FTE or 1% of Line 1. If it doesn't
    0.0
    =
    0.0
    meet criteria then calculates zero.)
    3. Estimated FTE Enrollment count for 2013-2014 (Line 1 + Line 2) to Line 1, Form 150
    =
    5,050.0
    Number of students in Line 2 with the following weighting factors:
    4. Estimated 2-20-2014 4yr old FTE (add to Line 2, Form 150)
    =
    0.0
    5. Estimated weighted bilingual education enrollment. 2-20-2014 bilingual FTE (a)
    0.0000 x 0.395 =
    0.0
    (add to Line 5, Form 150)
    6. Estimated weighted vocational education enrollment. 2-20-2014 vocational education
    FTE (b)
    0.0000
    x
    0.5 (add to Line 6, Form 150)
    =
    0.0
    7. Estimated weighted at-risk student enrollment ( c). Number of students eligible that qualify for
    free lunches as of 2-20-2014
    0 x 0.456 (add to Line 7, Form 150)
    =
    0.0
    8. Estimated 2-20-2014 FTE of new students of military families, not enrolled on 9-20-2013 transported or for whom
    =
    0.0
    transportation is being made available 2-20-2014 who reside in the district 2.5 miles or more
    (goes to Table III, Line 2, Form 150)
    9. Estimated weighted 2-20-2014 FTE for New Facilities (d)
    FTE
    0.0 x 0.25
    =
    0.0
    (add to Line 10, Form 150)
    (a) FTE is computed by taking the total clock hours of bilingual students who are enrolled and attending in an
    approved bilingual class on 2-20-2014 and dividing by 6 (cannot exceed 6 hours for an individual student). Total
    clock hours
    0.0 ÷ 6 =
    0.0000 (Record on Line 5)
    (b) FTE is computed by taking the total clock hours of vocational students who are enrolled and attending in an
    approved vocational class on 2-20-2014 and dividing by 6 (cannot exceed 6 hours for an individual student). Total
    clock hours
    0.0 ÷ 6 =
    0.0000 (Record on Line 6)
    (c) USD must have an approved at-risk pupil assistance plan for the school district.
    (d) In order to access new facilities weighting, a USD must have adopted at least a 25% LOB.
    1. Estimated 9/20/2013 FTE Virtual Enrollment
    0.0 X
    1.05
    =
    0.0
    2. Estimated Non-Proficient* Virtual Students (headcount)
    0X
    0.25
    =
    0.0
    3. Estimated Virtual Students Taking AP** Courses
    1st Semester
    0X
    .08 =
    0.0
    2nd Semester
    0X
    .08 =
    0.0
    0.0
    4. Estimated Weighted FTE Virtual Enrollment
    0.0
    * This provision applies to pupils that would qualify for paid or reduced priced lunches, and did not meet proficient
    in Math or Reading State Assessments in the prior year. The virtual school must have a virtual at-risk pupil assistance plan on file with KSDE.
    ** The Advanced Placement (AP) course is not available in the home district of the virtual pupil. The home
    district is either more than 200 square miles or has an enrollment of at least 260 pupils.
    "Virtual School" means any school or educational program that: (1) Is offered for credit; (2) uses distance-learning
    technologies which predominately use internet-based methods to deliver instruction; (3) involves instruction that
    occurs asynchronously with the teacher and pupil in separate locations; (4) requires the pupil to make academic
    progress toward the next grade level and matriculation from kindergarten through high school graduation;
    (5) requires the pupil to demonstrate competence in subject matter for each class or subject in which the pupil
    is enrolled as part of the virtual school; and (6) requires age-appropriate pupils to complete state assessment tests.
    TABLE
    V
    Virtual Enrollment Weighting (K.S.A. 72-3715, 72-3716)
    TABLE IV
    7/30/2013 4:14 PM
    Form 150
    Page 3
    USD#
    261
    1. Calculated free lunch percentage for the current year (goes to page 1, line 8)
    (Page 1, Line 7 total students eligible for Free Lunches) / (Page 1, Line 3) = 2500 + 0 / 5125 =
    48.80%
    =
    48.80%
    2. District's calculated free lunch percentage for the prior year (info only)
    =
    46.10%
    ADDITIONAL DEFINITION FOR SCHOOL FACILITIES (Must use a minimum LOB listed below to qualify for this provision.)
    a) School Facilities Definition - School facilities weighting is available for school districts whose adopted local option budget (LOB)
    is at least 25% for 2013-14 and have constructed an entirely new facility or an addition to an existing facility.
    The determination of weighting will be based upon the number of full-time equivalent (FTE) students that are enrolled and
    attending in the new facility September 20 (and February 20 for districts qualifying under K.S.A. 72-6448).
    In the case of school districts that have constructed an addition to existing facilities, the number of students that are enrolled
    and attending in the new addition will be counted on a full-time equivalent basis (see example 2.) The additional weighting
    for this provision of the law is applicable for two years only. For a new facility, the FTE is for the entire building
    (see example 1). For additions to an existing facility, the following calculating would be utilized.
    Example #1: (For new buildings.)
    For a totally new constructed building, the FTE equals the total enrollment FTE for that building.
    Headcount
    FTE
    Kindergarten
    77
    38.5
    Grade 1
    87
    87.0
    Grade 2
    81
    81.0
    Grade 3
    75
    75.0
    Weighting for example:
    281.5 X 0.25 = 70.4 X $3838 = $270195
    Example #2: (For new additions)
    Total number of students in each new classroom
    Number of class periods (divide by)
    Full-time equivalent enrollment =
    Example:
    New classroom A =
    105 students for the day
    New classroom B =
    154 students for the day
    New classroom C =
    133 students for the day
    New classroom D =
    121 students for the day
    TOTAL =
    513
    divide by
    7 class periods
    = 73.3FTE
    Weighting for above example: 73.3 X 0.25 = 18.3 X $3838 = $70235
    Qualifying for New Facilities Weighting
    In order to qualify for new facilities weighting, a district must have adopted at least a 25% local option budget.
    High At-Risk Weighting Calculation
    TABLE VI
    7/30/2013 4:14 PM
    Form 150
    Page 4
    Kansas Department of Education
    USD#
    261
    Form 0-135-155
    5/2013
    FORM 155
    2013-2014 LOCAL OPTION BUDGET
    1. Statewide LOB average percentage for 2012-2013 school year
    =
    30.00 %
    2. Authorized Percent of LOB due to Election effective 2007-08 and thereafter
    Expires
    0=
    0.00 %
    3. Authorized percent of LOB due to an ELECTION beginning with the 2013-2014 school year
    to exceed 30%. (1% limit)
    School year it expires
    .........
    %
    4. Max LOB percentage authority with election to exceed 30% (Lines 1+2 OR Lines 1+3) (Max 31%)
    =
    30.00 %
    5. COMPUTED LOB FOR 2013-2014
    (2013-2014 LOB Base General Fund $
    35,909,768 X Line 4) ................................................. $
    10,772,930
    6. ADOPTED LOB FOR 2013-2014 IF LESS THAN Line 5................................................................................. $
    7/30/2013 4:15 PM
    Form 155
    Page 1
    KSBE-LEA FINANCE
    KANSAS STATE DEPARTMENT OF EDUCATION
    USD # 261
    Form 0-135-162
    Form 162
    5/2013
    ESTIMATED FOOD SERVICE REVENUE
    2013-2014
    This form should be included with the budget document and filed with the State Department of Education
    TOTAL
    DISTRICT
    TOTAL
    ANNUAL
    FEDERAL
    STATE
    LOCAL
    7-1-2013 to 6-30-2014
    MEALS
    RATE Reimbursement RATE Reimbursement PRICE
    REVENUE
    LUNCHES
    Paid Elem
    1.
    100,000 .4975
    $49,750 .0400
    $4,000
    1.95
    $195,000
    $248,750
    Jr. High
    2.
    100,000 .4975
    $49,750 .0400
    $4,000
    2.15
    $215,000
    $268,750
    Sr. High
    3.
    75,000 .4975
    $37,313 .0400
    $3,000
    2.30
    $172,500
    $212,813
    Free
    4.
    295,000 3.0875
    $910,813 .0400
    $11,800
    $922,613
    Reduced
    5.
    65,000 2.6875
    $174,688 .0400
    $2,600
    0.40
    $26,000
    $203,288
    Adult
    6.
    4,935
    3.30
    $16,286
    $16,286
    TOTAL
    7.
    639,935
    $1,222,314
    $25,400
    $624,786
    $1,872,500
    BREAKFAST
    Paid Elem
    8.
    26,677 .2700
    $7,203
    1.15
    $30,679
    $37,882
    Jr. High
    9.
    4,036 .2700
    $1,090
    1.15
    $4,641
    $5,731
    Sr. High
    10.
    3,099 .2700
    $837
    1.15
    $3,564
    $4,401
    Free
    11.
    122,871 1.5500
    $190,450
    $190,450
    Reduced
    12.
    17,822 1.2500
    $22,278
    0.30
    $5,347
    $27,625
    Adult
    13.
    840
    1.75
    $1,470
    $1,470
    TOTAL 14.
    175,345
    $221,858
    $45,701
    $267,559
    SNACKS
    Paid Elem
    15.
    .0700
    $0
    $0
    $0
    Jr. High
    16.
    .0700
    $0
    $0
    $0
    Sr. High
    17.
    .0700
    $0
    $0
    $0
    Free
    18.
    .7800
    $0
    $0
    Reduced
    19.
    .3900
    $0
    0.15
    $0
    $0
    Adult
    20.
    $0
    $0
    TOTAL 21.
    0
    $0
    $0
    $0
    KINDERGARTEN
    MILK
    Paid
    22.
    .1925
    $0
    $0
    $0
    Free-Avg Dealer Cost 23.
    $0
    $0
    TOTAL
    24.
    0
    $0
    $0
    $0
    OTHER CASH
    Sales/Income
    25.
    xxxxxxxxxxx
    xxxxxxxxxxxxx
    xxxxxxx
    $0
    12 Months
    Total Income
    26.
    xxxxxxxxxxx
    $1,444,172
    $25,400
    $670,487
    $2,140,059
    7/30/2013 4:15 PM
    0-135-194
    Rev 5/2013
    KANSAS STATE DEPARTMENT OF EDUCATION
    USD#
    261
    2013-2014
    FORM 194
    Proration of Estimated Motor Vehicle Property Tax, Recreational Vehicle Property Tax,
    and In Lieu of Taxes on Industrial Revenue Bonds for July 1, 2013 to December 31, 2013
    Do Not Anticipate Revenues from Motor Vehicle Property Tax, Recreational Vehicle Property Tax and In Lieu of Taxes on Ind. Rev. Bonds
    For New Levies Made in 2012-2013 School Year Until March, 2014. For new levies made in 2013-2014
    revenues will not be received until March, 2015
    (1)
    (2)
    (3)
    (4)
    (5)
    (6)
    (7)
    2011 Taxes Levied
    Percent of Total
    Motor Vehicle
    Percent of Total
    Recreational Vehicle
    In Lieu of Taxes in
    (Dollars)(a)
    Taxes Levied (b)
    Property Tax (d)
    Taxes Levied (f)
    Property Tax (d)
    Ind. Rev. Bonds (g)
    16/20M Tax (d)
    1. General (No MVPT or RVPT)
    $0
    0.00%
    XXXXXXXXXXXX
    28.49%
    XXXXXXXXXXXXXXX
    $0
    XXXXXXXXXXXXX
    2. Supplemental Gen. Fund
    $3,490,626
    60.56%
    $351,307
    43.31%
    $7,660
    $0
    $3,932
    3. Adult Education
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    4. Capital Outlay
    $534,401
    9.27%
    $53,775
    6.63%
    $1,173
    $0
    $602
    5. Special Assessment
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    6. Bond and Interest #1
    $1,738,655
    30.17%
    $175,016
    21.57%
    $3,816
    $0
    $1,959
    7. Bond and Interest #2
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    8. Temporary Notes
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    9. Recreation Commission
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    10. Rec Comm Employee Bnfts
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    11. No Fund Warrant
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    13. Special Liability Expense
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    14. School Retirement
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    15. Historical Museum
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    16. Extraordinary Growth Facilities
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    17. Public Library Board
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    18. Public Library Board Emp Benefits
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    19. Declining Enrollment
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    20. Cost of Living
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    21. TOTAL
    $5,763,682
    100.00% (c)
    $580,098 (e)
    100.00% (c)
    $12,649 (e)
    $0 (e)
    $6,492 (e)
    (a) Do not include taxes levied for any funds in which a budget will not be made in 2013-2014.
    (b) Divide each fund's tax levy by total tax dollars levied.
    (c) Should equal 100 percent.
    (d) Take the amount on line 21 times the calculated percentage for each fund from column 2.
    (e) Take the amount on Form 110, Page 2, Lines 13, 14, 15 and 16 and multiply by .67.
    (f) Includes the total 2011 General Fund taxes levied.
    (g) Take the amount on line 21 times the calculated percentage for each fund from column 4.
    7/30/2013 4:15 PM
    Page 1
    0-135-194a
    Rev 5/2013
    USD#
    261
    KANSAS STATE DEPARTMENT OF EDUCATION
    2013-2014
    FORM 194-A
    Proration of Estimated Motor Vehicle Property Tax, Recreational Vehicle Property Tax
    and In Lieu of Taxes on Industrial Revenue Bonds
    for January 1, 2014, to June 30, 2014
    Do Not Anticipate Revenues from Motor Vehicle Property Tax, Recreational Vehicle Property Tax and In Lieu of Taxes on Ind. Rev. Bonds
    For New Levies Made in 2012-2013 School Year Until March, 2014. For new levies made in 2013-2014
    revenues will not be received until March, 2015
    (1)
    (2)
    (3)
    (4)
    (5)
    (6)
    (7)
    2012 Taxes Levied
    Percent of Total
    Motor Vehicle
    Percent of Total
    Recreational Vehicle
    In Lieu of Taxes in
    (Dollars)(a)
    Taxes Levied (b)
    Property Tax (d)
    Taxes Levied (f)
    Property Tax (d)
    Ind. Rev. Bonds (g)
    16/20M Tax (d)
    1. General (No MVPT or RVPT)
    $0
    0.00%
    XXXXXXXXXXXX
    28.66%
    XXXXXXXXXXXXX
    $0
    XXXXXXXXXXXX
    2. Supplemental Gen. Fund
    $3,520,737
    61.45%
    $175,575
    43.83%
    $3,828
    $0
    $1,965
    3. Adult Education
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    4. Capital Outlay
    $672,579
    11.74%
    $33,544
    8.37%
    $731
    $0
    $375
    5. Special Assessment
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    6. Bond and Interest #1
    $1,536,573
    26.82%
    $76,630
    19.13%
    $1,671
    $0
    $857
    7. Bond and Interest #2
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    8. Temporary Notes
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    9. Recreation Commission
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    10. Rec Comm Employee Bnfts
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    11. No Fund Warrant
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    13. Special Liability Expense
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    14. School Retirement
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    15. Historical Museum
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    16. Extraordinary Growth Facilities
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    17. Public Library Board
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    18. Public Library Board Emp Benefits
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    19. Declining Enrollment
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    20. Cost of Living
    $0
    0.00%
    $0
    0.00%
    $0
    $0
    $0
    21. TOTAL
    $5,729,889
    100.00% (c)
    $285,720 (e)
    100.00% (c)
    $6,230 (e)
    $0 (e)
    $3,197 (e)
    (a) Do not include taxes levied for any funds in which a budget will not be made in 2013-2014.
    (b) Divide each fund's tax levy by total tax dollars levied.
    (c) Should equal 100 percent.
    (d) Take the amount on line 21 times the calculated percentage for each fund from column 2.
    (e) Take the amount on Form 110, Page 2, lines 13, 14, 15 and 16 and multiply by .33.
    (f) Includes the total 2012 General Fund taxes levied.
    (g) Take the amount on line 21 times the calculated percentage for each fund from column 4.
    7/30/2013 4:15 PM
    Page 2
    Form 0-135-195
    USD#
    261
    Rev. 5/2013
    KANSAS STATE DEPARTMENT OF EDUCATION
    FORM 195
    ESTIMATED STATE AID
    2013-2014
    A. Driver Education Aid (Approved Programs Only)
    1. Estimated aid 7/1/2013 to 6/30/2014 (12 mo.) (No. of driver ed.
    pupils completing program
    250 x $115)
    =
    $28,750
    B. Motorcycle Safety Aid (Approved Programs Only)
    1. Estimated aid 7/1/2013 to 6/30/2014 (12 mo.) (No. of motorcycle
    safety pupils completing program
    0 x $55)
    =
    $0
    C. Estimated KPERS Flow-Through
    1. Actual KPERS payments for 2012-13
    =
    $2,931,335
    2. Est. increase due to KPERS rate (Line 1 x 11.00%)
    =
    $322,447
    3. Est. KPERS State Aid due to salary increases and added staff
    (Line 1 X % of salary increase and added staff
    7.50 %)
    =
    $219,850
    4. Est. KPERS State Aid for 2013-14 (Line 1 + Line 2 + Line 3)
    =
    $3,473,632
    (This form should be included with the budget document and filed with the State Department of Education.)
    7/30/2013 4:15 PM
    Form 195
    Form 0-135-239
    USD #
    261
    5/2013
    KANSAS STATE DEPARTMENT OF EDUCATION
    FORM 239
    2013-2014
    (This form should be included with the budget document and filed with the State Department of Education)
    1. Adopted local option budget (Cannot exceed Line 6, Form 155)
    =
    $10,772,930
    2. Estimated supplemental general state aid.
    Line 1
    $10,772,930
    x factor
    0.7596 Pro-rated 78%
    =
    $6,382,832
    (see table below)
    3. Less prior year overpayment
    -
    4. Net Estimated Supplemental General State Aid (Line 2 - Line 3)
    =
    $6,382,832
    FORM 241
    USD #
    261
    BOND AND INTEREST FUND #1
    2013-2014
    ESTIMATED BOND AND INTEREST FUND STATE AID PAYMENTS
    (Bonds Issued Prior to July 1, 1992)
    Does not include asbestos bonds and capital outlay bonds. State aid applies only to general
    obligation bonds passed in a referendum
    1. Estimated 2013-2014 bond and interest fund payments
    =
    2. Estimated Federal Tax Credit (Build America Bonds)
    =
    3. Estimated bond and interest state aid. (Line 1 minus Line 2) x factor
    0.4300 (see table below) =
    $0
    4. Less prior year overpayment
    -
    5. Less transfer from LOB
    -
    6. Estimated bond and interest fund state aid payment
    =
    $0
    (July 1,2013 through June 30, 2014) (Line 3 - (Line 4 + Line 5))
    FORM 242
    USD #
    261
    BOND AND INTEREST FUND #1
    2013-2014
    ESTIMATED BOND AND INTEREST FUND STATE AID PAYMENTS
    (Bonds Issued After July 1, 1992)
    Does not include asbestos bonds and capital outlay bonds. State aid applies only to general
    obligation bonds passed in a referendum
    1. Estimated 2013-2014 bond and interest fund payments
    =
    $4,350,416
    2. Estimated Federal Tax Credit (Build America Bonds)
    =
    3. Estimated bond and interest state aid. (Line 1 minus Line 2) x factor
    0.6300 (see table below) =
    $2,740,762
    4. Less prior year overpayment
    -
    5. Less transfer from LOB
    -
    6. Estimated bond and interest fund state aid payment
    =
    $2,740,762
    (July 1, 2013 through June 30, 2014) (Line 3 - (Line 4 + Line 5))
    ESTIMATED SUPPLEMENTAL GENERAL (LOB) STATE AID
    7/30/2013 4:16 PM
    2
    •
    Budget General Information (characteristics of district)
    •
    Supplemental Information for Tables in
    Summary of Expenditures
    •
    KSDE Website Information Available
    •
    Summary of Expenditures (Sumexpen.xls)
    3
    2013-2014 Budget General Information
    USD 261
    Introduction
    The school board, administrators, teachers, and staff worked diligently this past year to persevere
    in the face of severe budget cuts and an anti-education faction in the Kansas Legislature. The
    district worked hard to improve academic achievement for all students. As a learning community
    all members improved their knowledge and skills.
    Board Members
    Member
    Telephone
    E-mail Address
    Glen Crum
    524-0006
    glcrum@usd261.com
    Misty Harding
    299-1965
    mharding@usd261.com
    Greg Fenster
    523-3048
    gfenster@usd261.com
    Forrest Hummel
    524-4665
    fhummel@usd261.com
    Pat Lemmons
    554-1580
    plemmons@usd261.com
    Paige Crum
    522-3812
    pcrum@usd261.com
    Susan Walston
    522-6619
    swalston@usd261.com
    Key Staff
    Superintendent
    Dr. John Burke
    Assistant Superintendent for Business / Finance
    Mr. Clint Schutte
    Assistant Superintendent for Personnel & Chief Quality Officer
    Dr. Michael Clagg
    Assistant Superintendent for Learning Services
    Ms. Teresa Tosh
    Director of Special Services
    Ms. Becky Cezar
    Director of Technology Services
    Mr. David Herbert
    Director of Instructional Technology
    Ms. Lisa Cundiff
    Director of The Learning Center & Grant Writing
    Ms. Penny Schuckman
    Special Education Coordinator
    Ms. Angie Estell
    Community Relations Coordinator
    Ms. Liz Hames
    Executive Director of Operations
    Mr. Galen Davis
    Director of Transportation
    Mr. B. J. Knudson
    Director of Food Service
    Ms. Gina Lee
    Clerk of the Board / Administrative Assistant
    Ms. Debbie Coleman
    4
    The District’s Accomplishments and Challenges
    Accomplishments
    This year Haysville USD 261 has been able to accomplish extraordinary things. The District’s
    Strategic Plan includes five goal areas: 1. Student Learning and Success, 2. To Recruit, Develop
    and Retain a Highly Effective Workforce, 3. Facilities and Infrastructure, 4. Community
    Partnerships, and 5. Pursue and Develop Financial Resources.
    The Student Learning and Success Strategic Goal Team provided leadership to support the
    planning and implementation of the International Baccalaureate program at Campus High
    School. Teachers and administrators were introduced to new College and Career Readiness
    Standards. A team began considering a new approach to teaching students in grades PK-1. All
    teachers and administrators received training in Capturing Kids Hearts. Several Bring Your Own
    Device (BYOD) pilot programs were started throughout the district. The members of the
    Guiding Coalition continued their leadership work. In addition, Professional Learning 4 Leaders
    got off to a great start. The Coaching Leadership Academy was established and 24 district head
    coaches attended. The administrative team participated in a book study and attended a
    “Leadership Coaching for Results” seminar. A Kansas Teacher of the Year candidate was
    named to the KTOY Leadership Team as a result of being a Regional Finalist. Several student
    groups attended national competitions and one student was a national champion. Nelson
    Elementary School was named a National Distinguished Title I School. School in the district
    received 42 Standard of Excellence Awards. The high school student council was named a
    Council of Excellence and its sponsor was named State Sponsor of the Year.
    The Recruitment, Development and Retention Strategic Goal Team was able to achieve a large
    number of its objectives. The team was instrumental in creating a new district logo. In addition,
    a recruitment display was placed at Town West Mall. All district special education and Title I
    paraprofessionals earned the distinction of “highly qualified”. Work has begun on the creation
    of new evaluation documents for teachers and principals. We continued to provide training for
    inexperienced and experienced substitute teachers. A climate survey was administered in each of
    our school buildings and results were shared with staff members. Monthly “Fun Days” were
    conducted in order to boost morale. The district was able to provide raises.
    The Facilities and Infrastructure Strategic Goal Team accomplished much over the past year.
    The Johnson Controls Energy Savings Performance Contract Projects was completed and
    resulted in $107,160 in savings. The district wide energy conservation program has saved the
    district $4.1 million over the past ten years. Numerous improvements were made in the area of
    safety and security. The District Crisis Team continues to serve as a model for all school
    districts. Facilities throughout the district were improved and upgraded. The wireless network
    was upgraded to provide support for the BYOD Program. In addition, preparations are being
    made to replace all certified staff laptop computers. New library software was purchased to
    unify the system throughout the district.
    The Community Partnership Strategic Goal Team achieved many of its objectives. Students and
    staff donated time, talent, materials and funds to work in partnership to make the community
    better. The school district and the city work together on numerous projects and activities. Many
    5
    staff members serve on community boards such as Haysville Forward, City Council, Chamber of
    Commerce, Planning Commission, Pride, and the Historic District Committee. The community
    is able to rent school facilities for a variety of uses. The Learning Center provides seminars for
    our employees and employees of other districts. This past year two of our teachers received
    KAKE Golden Apple Awards. In addition, the district won the Kansas Association of School
    Boards Publication Contest for the third year in a row.
    The Pursue and Develop Financial Resources Strategic Goal Team has been able to implement
    create way to enhance funding through the Limited Open Enrollment Program. In addition, the
    QZAB Program has helped the district improve its facilities at a very low cost.
    Challenges
    Lack of funding continues to be the biggest challenge facing the district. Between the General
    Fund, Local Option Budget Fund and Capital Outlay Fund, the Legislature has underfunded our
    district by over $8,000,000 each year. Despite this, the staff has been able to rally and provide a
    high quality education to all students.
    6
    Supplemental Information for the Following Tables
    1. Summary of Total Expenditures by Function (All Funds)
    The Base Budget Per Pupil (BBPP) was decreased from $4,012 in 2009-10 to $3,937 in
    2010-11 to $3,780 for 2011-12 and to $3,838 in 2013-14. This was a slight change in the
    pattern of decreased funding, however other changes in the funding formula will keep the
    total amount of state funding relatively level. Still spending increased in a number of areas
    over the previous year, this was due to an increase in overall costs, not an increase in per
    pupil funding.
    The budgeted expenditures for 2013-14 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 2013-14 vs. 2012-13 may not be the same either. The amount of
    expenditures does not include the mandatory transfer to the Special Education Fund or other
    fund transfers.
    Thus the General Fund expenditures overall were up slightly, 6%, from last year. This is
    due in part to a change in expenditures that were previously spent out of Supplemental
    General Fund as per KSDE directive for use of ARRA stimulus monies. The rest of the
    increase is a result of the district's increase in compensation at the re-opening of negotiations.
    The 2013-14 budget figures are not reflective of what actual costs will be because the
    FTE and weighting factors in the General Fund are all just estimates until submitted
    following the September 20th official count date and the state audit of those figures in
    March. USD 261 is budgeting for a small enrollment increase for the coming year. While
    enrollment was slightly higher last year we hope the limited open enrollment of our schools
    will bring in a slight increase of 50 students.
    3. Summary of Supplemental General Fund Expenditures by Function
    In comparing the previous two year's actual figures, you will note the significant increase
    in the total expenditures and expenditures per pupil. This is the result of an increase cost of
    education being pushed onto the local tax base by the Kansas legislators.
    Looking toward 2013-14, the SG Fund remains at its maximum 30% of the GF. Also, the
    BBPP that the SG Fund is based on is the "hold harmless" figure of $4,433 instead of $3,838
    because of the impact it would have had on local taxpayers. Our own SG fund continues to
    be impacted from a local tax standpoint as the State of Kansas is continuing to not fully fund
    the state aid portion of the SG Fund. USD 261 is a 75.96% state aid district, but the State is
    7
    only funding that at a 78% 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 down by 2% this past year due to the cuts from
    the State of Kansas. The 2013-14 budget reflects a slight increase in expenditures this is a
    direct result of an increase in compensation increases. Instructional expenditures for Virtual
    Education showed a marked decrease as the program was phased out. This will also be
    reflected in a marked decrease in Virtual Education for Student and Instructional Support
    Expenditures in #7.
    Budgeted increases for the coming year are primarily based on projected enrollment
    increases thus necessitating increased instructional expenditures if funding from the State of
    Kansas allows.
    7. & 8. Student and Instructional Support Expenditures (2100 & 2200)
    Expenditures in this category showed a marked slight decrease from a year ago. The
    2013-14 budget reflects a slight increase as demands on student support continue to grow
    based on diverse needs of our students. 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.
    9. General Administration Expenditures (2300)
    The budget for the coming year reflects potential increases that may or may not be
    realized.
    10. 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.
    8
    11. Operations and Maintenance Expenditures (2600)
    Expenditures for this area were up in comparison to the prior year. This is a direct
    reflection on the conservation efforts by district staff to take measure to keep cost down over
    the previous years. The 2013-14 budget reflects a level status of expenditures as the recent
    capital improvements helped elevate grown structural needs.
    12. Transportation Expenditures (2700)
    Expenditures for student transportation show a slight increase in comparison from previous
    years. The growing need combined with the increase cost of maintenance contribute the increase
    in costs associated with student transportation.
    13. Food Services Expenditures (3100)
    Food service costs continue to increase as the changes in federal regulations combined with
    the increased cost for food contribute to the increase in expenditures.
    14. 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 2013-2014 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.
    15. Capital Improvements (4000)
    The costs in this area for 2012-13 were for issues such as roof repair, parking lot repair &
    expansions, carpeting, and equipment upgrades. Capital Improvement costs are projected to
    be slightly more for the 2012-14 school year.
    16. Debt Services (5000)
    Debt Service decreased slightly as the district was trying to keep the mill levy increase
    down two years ago. The increase in cash basis reserves is needed to have cash on hand to
    make the annual fall payments for bonded indebtedness. Once we re-establish this cash
    reserve level it should continue to level out unless the capital improvement state aid level
    decreases or the valuation does not rise as quickly as projected in the bond amortization
    schedules. For this coming year, the debt payments are slightly higher than a year ago to
    compensate for the payments on the QZABs.
    17. Miscellaneous Information – Transfers
    Transfers were slightly up in 2012-13 over the prior year. 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 7%.
    9
    18. Miscellaneous Information Unencumbered Cash Balance by Fund
    Do to the measures taken by the district and its employees in 2012-13 the unencumbered
    cash balances rose for July 1, 2012. This is in anticipation of further cuts in State funding
    over the next two fiscal years.
    19. Reserve Funds Unencumbered Cash Balance
    USD 261 has no Reserve Funds.
    20. Other Information – FTE
    The district's enrollment remained relatively flat. This past year it rose primarily to the
    limited open enrollment of out-of-district students. Also, the continuation of the ESSDACK
    Learning Cafe affected the enrollment, but funds generated by that were merely passed
    through USD 261 to ESSDACK. However, it was reflected in our enrollment count.
    The district continues to hope to have a steady increased enrollment over the next several
    years as the economy starts to rebound from the recession. The district is projecting a 1%
    increase for 2013-14.
    21. Miscellaneous Information Mill Rates by Fund
    Please note the requested 0.474 mill levy decrease for 2013-14.
    We are increased Capital Outlay mill levy last year. As we get further out from the
    previous bonds the needs for capital improvements will continue to increase. We will need
    to start the come back up toward the 8 mill maximum over the next few years if we want to
    maintain the facilities and equipment of the district to the level they should be maintained.
    Historically, we have tried to keep the mill levy increase as flat as possible. It has gone up as
    the district started paying on the new bonds and has continued to rise as those bond payments
    have increased.
    The patrons of Haysville USD 216 have been very supportive of our schools and our
    facilities. We hope they continue to have pride in the Haysville schools.
    22. 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 six years ago when
    the district's valuation rose by $7,000,000 over the previous year. Note that now all of the
    bonded indebtedness from the last bond issue is being reflected and is starting down as some
    earlier bonds are being paid off. This should continue to decline until district growth calls
    for another bond issue to handle the increased enrollment of the district.
    Note: The FTE (full time equivalency) used in this report to calculate the “Amount Per
    Pupil” is defined as following: Enrollment (FTE) includes the enrollment of the district used
    for state aid and budget authority, and all other preschool enrollment and kindergarten
    students attending full time.
    10
    KSDE Website Information Available
    K-12 Statistics (Building, District or State Totals)
    http://svapp15586.ksde.org/k12/k12.aspx
    •
    Attendance / Enrollment Reports
    •
    Staff Reports
    •
    Graduates / Dropouts Reports
    •
    Crime / Violence Reports
    School Finance Reports and Publications
    http://www.ksde.org/Default.aspx?tabid=1870
    •
    Certified Personnel
    •
    Enrollment
    •
    Dropouts
    •
    Graduates
    •
    Salary Reports
    Kansas Building Report Card
    http://svapp15586.ksde.org/rcard/
    •
    Attendance Rate
    •
    Graduation Rate
    •
    Dropout Rate
    •
    School Violence
    •
    Assessments
    o Reading
    o Mathematics
    o W riting
    •
    Graduates Passing Adv. Science Courses
    •
    Graduates Passing Adv. Math Courses
    Haysville USD 261 Web Site Information
    http://www.usd261.com
    •
    Parent Information
    o Board of Education Meeting Agendas and Minutes
    o Boundaries
    o Calendars
    o Construction Progress
    o District News, Community Links and Other Information
    o Docushare Folders
    o Greenquest
    o How to Become a Volunteer
    o Lunch Program Application
    o Menus
    o PowerSchool Grade and Attendance Information, MyLunchMoney.com
    o School Information
    o Sports Schedules and Forms
    11
    •
    Teacher Information
    o Aesop
    .
    o Board of Education Meeting Agendas and Minutes
    o Calendars, Webmail, Blackboard, Rubicon Atlas, and other Teacher Resources
    o Docushare Folders
    o Employment Forms and Resources
    o E-Reqs
    o Learning Center Classes
    o MyLearningPlan.com
    o Negotiated Agreement
    o Pay Scale
    o PowerSchool Grade and Student Information
    o Work Orders
    •
    Administration /Staff Information
    o Aesop
    o Board of Education Meeting Agendas and Minutes
    o Calendars, Webmail, Blackboard, Rubicon Atlas, and other Administrative Resources
    o Docushare Folders
    o Employment Forms and Resources
    o E-reqs
    o MyLearningPlan.com
    o PowerSchool Grade and Student Information
    o Work Orders
    •
    Student Information
    o Blackboard
    o Calendars
    o Curriculum Information
    o Enrollment Information
    o Food Menus
    o Help a Friend Line
    o Homework Help
    o Kan-Ed
    o PowerSchool Grade and Attendance Information
    o School Hours
    o School News and Other Information
    USD#
    261
    Summary of Total Expenditures By Function (All Funds)
    %
    %
    %
    %
    %
    2011-2012
    of
    2012-2013
    of
    inc/
    2013-2014
    of
    inc/
    Actual
    Tot
    Actual
    Tot
    dec
    Budget
    Tot
    dec
    Instruction
    28,335,489
    52%
    27,889,123
    51%
    -2%
    30,302,438
    50%
    9%
    Student Support Services
    4,289,491
    8%
    4,197,955
    8%
    -2%
    5,475,369
    9%
    30%
    Instructional Support Services
    3,097,079
    6%
    3,339,524
    6%
    8%
    3,165,335
    5%
    -5%
    General Administration
    920,205
    2%
    920,476
    2%
    0%
    1,281,979
    2%
    39%
    School Administration (Building)
    2,697,363
    5%
    2,545,977
    5%
    -6%
    2,934,738
    5%
    15%
    Operations & Maintenance
    3,919,987
    7%
    4,701,422
    9%
    20%
    4,680,028
    8%
    0%
    Transportation
    2,121,304
    4%
    2,341,216
    4%
    10%
    2,571,657
    4%
    10%
    Food Services
    2,153,940
    4%
    2,240,212
    4%
    4%
    2,803,504
    5%
    25%
    Capital Improvements
    429,947
    1%
    564,737
    1%
    31%
    1,520,000
    2%
    169%
    Debt Services
    4,686,770
    9%
    4,626,529
    8%
    -1%
    4,750,416
    8%
    3%
    Other Costs
    1,362,817
    3%
    1,567,555
    3%
    15%
    1,711,304
    3%
    9%
    Total Expenditures*
    54,014,392
    100%
    54,934,726
    100%
    2%
    61,196,768
    100%
    11%
    Amount per Pupil
    $10,771
    $10,954
    2%
    $12,118
    11%
    Current Expenditures**
    48,318,173
    100%
    49,111,648
    100%
    2%
    53,766,352
    100%
    9%
    Amount per Pupil
    $9,635
    $9,793
    2%
    $10,647
    9%
    Instruction
    ***
    (Total Expenditures)
    28,136,091
    52%
    27,732,318
    50%
    -2%
    30,002,438
    49%
    -1%
    Instruction
    ***
    (Current Expenditures)
    28,136,091
    58%
    27,732,318
    56%
    -2%
    30,002,438
    56%
    0%
    Note: Percentages on charts are within +-1% due to rounding used. Pie graph percentages may differ from charts for this reason also.
    Further definition of what goes into each category:
    Instruction - 1000
    Transportation - 2700
    Student Support Services - 2100
    Food Service - 3100
    Instructional Support Services - 2200
    Other Costs - 2500/2900 and 3300
    General Administration - 2300
    Capital Improvements - 4000
    School Administration (Building) - 2400
    Debt Services - 5100
    Operations & Maintenance - 2600
    Transfers - 5200
    Percent of Expenditures
    *
    The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-12), Virtual Education, Capital
    Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Vocational Education, Professional Development, Bond & Interest #1, Bond &
    Interest #2, No-Fund Warrant, Special Assessment, Parent Education, School Retirement, Student Materials Revolving & Textbook Rental, Tuition Reimbursement,
    Gifts/Grants, KPERS Special Retirement Contribution, Contingency, Special Liability Expense, Federal Funds, Adult Education, Adult Supplemental Education, Activity Fund
    and Special Education Coop Fund.
    ***
    Instruction excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63)
    **
    Current Spending excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63)
    0
    5,000,000
    10,000,000
    15,000,000
    20,000,000
    25,000,000
    30,000,000
    35,000,000
    30,302,438
    5,475,369
    3,165,335
    1,281,979
    2,934,738
    4,680,028
    2,571,657
    2,803,504
    1,520,000
    4,750,416
    1,711,304
    Summary of Total Expenditures by Function (All Funds)
    2011-2012
    2012-2013
    2013-2014
    Instruction
    49%
    Student Support Services
    9%
    Instructional Support
    5%
    General Administration
    2%
    School Administration
    (Building)
    5%
    Operations & Maintenance
    8%
    Transportation
    4%
    Food Services
    5%
    Capital Improvements
    2%
    Debt Services
    8%
    Other Costs
    3%
    2013-14 Summary of Total Expenditures by Function
    Instruction
    Student Support Services
    Instructional Support
    General Administration
    School Administration (Building)
    Operations & Maintenance
    Transportation
    Food Services
    Capital Improvements
    Debt Services
    Other Costs
    8/4/2013 2:12 PM
    Sumexpen.xlsx
    Page 1 of 24
    USD#
    261
    Summary of General Fund Expenditures
    by Function
    %
    %
    %
    %
    %
    2011-2012
    of
    2012-2013
    of
    inc/
    2013-2014
    of
    inc/
    Actual
    Tot
    Actual
    Tot
    dec
    Budget
    Tot
    dec
    Instruction
    13,074,473
    55%
    12,693,747
    52%
    -3%
    13,822,868
    53%
    9%
    Student Support
    1,281,007
    5%
    1,159,561
    5%
    -9%
    1,806,000
    7%
    56%
    Instructional Support
    1,752,687
    7%
    1,799,178
    7%
    3%
    1,953,000
    8%
    9%
    General Administration
    456,192
    2%
    454,935
    2%
    0%
    536,000
    2%
    18%
    School Administration (Building)
    2,300,790
    10%
    2,156,038
    9%
    -6%
    2,438,000
    9%
    13%
    Operations & Maintenance
    2,741,960
    12%
    3,487,224
    14%
    27%
    2,906,000
    11%
    -17%
    Transportation
    1,311,422
    6%
    1,566,885
    6%
    19%
    1,474,000
    6%
    -6%
    Capital Improvements
    0
    0%
    0
    0%
    0%
    0
    0%
    0%
    Other Costs
    861,762
    4%
    1,048,054
    4%
    22%
    981,000
    4%
    -6%
    Total Expenditures
    23,780,293
    100%
    24,365,622
    100%
    2%
    25,916,868
    100%
    6%
    Amount per Pupil
    $4,742
    $4,859
    2%
    $5,132
    6%
    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
    13,822,868
    1,806,000
    1,953,000
    536,000
    2,438,000
    2,906,000
    1,474,000
    0
    981,000
    Summary of General Fund Expenditures
    2011-2012
    2012-2013
    2013-2014
    Instruction
    53%
    Student Support
    7%
    Instructional Support
    8%
    General Administration
    2%
    School Administration
    (Building)
    9%
    Operations & Maintenance
    11%
    Transportation
    6%
    Capital Improvements
    0%
    Other Costs
    4%
    2013-14 Summary of General Fund Expenditures by Function
    Instruction
    Student Support
    Instructional Support
    General Administration
    School Administration (Building)
    Operations & Maintenance
    Transportation
    Capital Improvements
    Other Costs
    8/4/2013 2:12 PM
    Sumexpen.xlsx
    Page 2 of 24
    USD#
    261
    Summary of Supplemental General Fund Expenditures
    by Function
    %
    %
    %
    %
    %
    2011-2012
    of
    2012-2013
    of
    inc/
    2013-2014
    of
    inc/
    Actual
    Tot
    Actual
    Tot
    dec
    Budget
    Tot
    dec
    Instruction
    886,468
    36%
    1,201,797
    41%
    36%
    965,500
    27%
    -20%
    Student Support
    169,326
    7%
    178,602
    6%
    5%
    209,000
    6%
    17%
    Instructional Support
    190,795
    8%
    196,991
    7%
    3%
    234,000
    7%
    19%
    General Administration
    145,957
    6%
    129,666
    4%
    -11%
    340,000
    10%
    162%
    School Administration (Building)
    0
    0%
    0
    0%
    0%
    0
    0%
    0%
    Operations & Maintenance
    683,394
    27%
    754,760
    26%
    10%
    1,129,500
    32%
    50%
    Transportation
    0
    0%
    0
    0%
    0%
    0
    0%
    0%
    Capital Improvements
    1,738
    0%
    0
    0% -100%
    0
    0%
    0%
    Other Costs
    409,673
    16%
    450,273
    15%
    10%
    637,000
    18%
    41%
    Total Expenditures
    2,487,351
    100%
    2,912,089
    100%
    17%
    3,515,000
    100%
    21%
    Amount per Pupil
    $496
    $581
    17%
    $696
    20%
    The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental
    General Fund' line items.
    0
    200,000
    400,000
    600,000
    800,000
    1,000,000
    1,200,000
    1,400,000
    965,500
    209,000
    234,000
    340,000
    0
    1,129,500
    0
    0
    637,000
    Summary of Supplemental General Expenditures by Function
    2011-2012
    2012-2013
    2013-2014
    Instruction
    27%
    Student Support
    6%
    Instructional Support
    7%
    General Administration
    10%
    School
    Administratio
    n (Building)
    0%
    Operations &
    Maintenance
    32%
    Transportation
    0%
    Capital Improvements
    0%
    Other Costs
    18%
    2013-14 Summary of Supplemental General Fund Expenditures
    by Function
    Instruction
    Student Support
    Instructional Support
    General Administration
    School Administration (Building)
    Operations & Maintenance
    Transportation
    Capital Improvements
    Other Costs
    8/4/2013 2:12 PM
    Sumexpen.xlsx
    Page 3 of 24
    USD#
    261
    Summary of General and Supplemental General Fund
    Expenditures by Function
    %
    %
    %
    %
    %
    2011-2012
    of
    2012-2013
    of
    inc/
    2013-2014
    of
    inc/
    Actual
    Tot
    Actual
    Tot
    dec
    Budget
    Tot
    dec
    Instruction
    13,960,941
    53%
    13,895,544
    51%
    0%
    14,788,368
    50%
    6%
    Student Support
    1,450,333
    6%
    1,338,163
    5%
    -8%
    2,015,000
    7%
    51%
    Instructional Support
    1,943,482
    7%
    1,996,169
    7%
    3%
    2,187,000
    7%
    10%
    General Administration
    602,149
    2%
    584,601
    2%
    -3%
    876,000
    3%
    50%
    School Administration (Building)
    2,300,790
    9%
    2,156,038
    8%
    -6%
    2,438,000
    8%
    13%
    Operations & Maintenance
    3,425,354
    13%
    4,241,984
    16%
    24%
    4,035,500
    14%
    -5%
    Transportation
    1,311,422
    5%
    1,566,885
    6%
    19%
    1,474,000
    5%
    -6%
    Capital Improvements
    1,738
    0%
    0
    0% -100%
    0
    0%
    0%
    Other Costs
    1,271,435
    5%
    1,498,327
    5%
    18%
    1,618,000
    5%
    8%
    Total Expenditures
    26,267,644
    100%
    27,277,711
    100%
    4%
    29,431,868
    100%
    8%
    Amount per Pupil
    $5,238
    $5,439
    4%
    $5,828
    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
    14,788,368
    2,015,000
    2,187,000
    876,000
    2,438,000
    4,035,500
    1,474,000
    0
    1,618,000
    Summary of General and Supplemental General Fund
    Expenditures by Function
    2011-2012
    2012-2013
    2013-2014
    Instruction
    50%
    Student Support
    7%
    Instructional Support
    7%
    General Administration
    3%
    School Administration
    (Building)
    8%
    Operations & Maintenance
    14%
    Transportation
    5%
    Capital Improvements
    0%
    Other Costs
    6%
    2013-14 Summary of General and Supplemental General Fund Expenditures by
    Function
    Instruction
    Student Support
    Instructional Support
    General Administration
    School Administration (Building)
    Operations & Maintenance
    Transportation
    Capital Improvements
    Other Costs
    8/4/2013 2:12 PM
    Sumexpen.xlsx
    Page 4 of 24
    USD#
    261
    Summary of Special Education Fund
    by Function
    %
    %
    %
    %
    %
    2011-2012
    of
    2012-2013
    of
    inc/
    2013-2014
    of
    inc/
    Actual
    Tot
    Actual
    Tot
    dec
    Budget
    Tot
    dec
    Instruction
    5,506,707
    65%
    5,730,047
    64%
    4%
    6,174,000
    63%
    8%
    Student Support
    2,023,572
    24%
    2,070,795
    23%
    2%
    2,450,000
    25%
    18%
    Instructional Support
    46,624
    1%
    240,143
    3%
    415%
    58,000
    1%
    -76%
    General Administration
    256,771
    3%
    262,093
    3%
    2%
    305,000
    3%
    16%
    School Administration (Building)
    0
    0%
    0
    0%
    0%
    0
    0%
    0%
    Operations & Maintenance
    9,217
    0%
    14,337
    0%
    56%
    16,500
    0%
    15%
    Transportation
    649,087
    8%
    644,564
    7%
    -1%
    741,000
    8%
    15%
    Capital Improvements
    0
    0%
    0
    0%
    0%
    0
    0%
    0%
    Other Costs
    12,477
    0%
    12,259
    0%
    -2%
    18,000
    0%
    47%
    Total Expenditures
    8,504,455
    100%
    8,974,238
    100%
    6%
    9,762,500
    100%
    9%
    Amount per Pupil
    $1,696
    $1,789
    6%
    $1,933
    8%
    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
    5,506,707
    2,023,572
    46,624
    256,771
    0
    9,217
    649,087
    0
    12,477
    5,730,047
    2,070,795
    240,143
    262,093
    0
    14,337
    644,564
    0
    12,259
    6,174,000
    2,450,000
    58,000
    305,000
    0
    16,500
    741,000
    0
    18,000
    Summary of Special Education Fund Expenditures by Function
    2011-2012
    2012-2013
    2013-2014
    Instruction
    63%
    Student Support
    25%
    Instructional Support
    1%
    General Administration
    3%
    School Administration
    (Building)
    0%
    Operations &
    Maintenance
    0%
    Transportation
    8%
    Capital Improvements
    0%
    Other Costs
    0%
    2013-14 Summary of Special Education Fund by Function
    Instruction
    Student Support
    Instructional Support
    General Administration
    School Administration (Building)
    Operations & Maintenance
    Transportation
    Capital Improvements
    Other Costs
    8/4/2013 2:12 PM
    Sumexpen.xlsx
    Page 5 of 24
    USD#
    261
    Instruction Expenditures (1000)
    %
    %
    2011-2012
    2012-2013
    inc/
    2013-2014
    inc/
    Actual
    Actual
    dec
    Budget
    dec
    General
    13,074,473
    12,693,747
    -3%
    13,822,868
    9%
    Federal Funds
    569,815
    559,741
    -2%
    580,902
    4%
    Supplemental General
    886,468
    1,201,797
    36%
    965,500
    -20%
    At Risk (4yr Old)
    381,803
    413,217
    8%
    447,500
    8%
    At Risk (K-12)
    3,929,412
    4,185,374
    7%
    4,842,500
    16%
    Bilingual Education
    187,427
    185,986
    -1%
    254,250
    37%
    Virtual Education
    0
    0
    0%
    0
    0%
    Capital Outlay
    199,398
    156,805
    -21%
    300,000
    91%
    Driver Education
    18,569
    45,166
    143%
    84,500
    87%
    Declining Enrollment
    0
    0
    0%
    0
    0%
    Extraordinary School Program
    0
    0
    0%
    0
    0%
    Food Service
    0
    0
    0%
    0
    0%
    Professional Development
    0
    0
    0%
    0
    0%
    Parent Education Program
    0
    0
    0%
    0
    0%
    Summer School
    0
    0
    0%
    0
    0%
    Special Education
    5,506,707
    5,730,047
    4%
    6,174,000
    8%
    Cost of Living
    0
    0
    0%
    0
    0%
    Vocational Education
    471,046
    479,166
    2%
    600,000
    25%
    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
    2,195,295
    1,882,210
    -14%
    2,230,418
    18%
    Contingency Reserve
    0
    0
    0%
    Text Book & Student Material
    731,850
    114,646
    -84%
    Activity Fund
    183,226
    241,221
    32%
    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
    28,335,489
    27,889,123
    -2%
    30,302,438
    9%
    Enrollment (FTE)*
    5,015.0
    5,015.0
    0%
    5,050.0
    1%
    Amount per Pupil
    5,650
    5,561
    -2%
    6,000
    8%
    Adult Education
    0
    0
    0%
    0
    0%
    Adult Supplemental Education
    0
    0
    0%
    0
    0%
    Tuition Reimbursement
    0
    0
    0%
    0
    0%
    Special Education Coop
    0
    0
    0%
    0
    0%
    TOTAL
    28,335,489
    27,889,123
    -2%
    30,302,438
    9%
    NOTE: Gifts/Grants includes private grants and grants from nonfederal sources.
    Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop
    and Tuition Reimbursement.
    *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment
    and kindergarten students attending full time.
    0
    5,000,000
    10,000,000
    15,000,000
    2011-2012
    2012-2013
    2013-2014
    13,074,473
    12,693,747
    13,822,868
    886,468
    1,201,797
    965,500
    5,506,707
    5,730,047
    6,174,000
    Instruction Expenditures
    General
    Supplemental General
    Special Education
    26,500,000
    27,000,000
    27,500,000
    28,000,000
    28,500,000
    29,000,000
    29,500,000
    30,000,000
    30,500,000
    2011-2012
    2012-2013
    2013-2014
    28,335,489
    27,889,123
    30,302,438
    Instruction Expenditures
    8/4/2013 2:12 PM
    Sumexpen.xlsx
    Page 6 of 24
    USD#
    261
    Student Support Expenditures (2100)
    %
    %
    2011-2012
    2012-2013
    inc/
    2013-2014
    inc/
    Actual
    Actual
    dec
    Budget
    dec
    General
    1,281,007
    1,159,561
    -9%
    1,806,000
    56%
    Federal Funds
    319,123
    323,500
    1%
    262,000
    -19%
    Supplemental General
    169,326
    178,602
    5%
    209,000
    17%
    At Risk (4yr Old)
    473
    549
    16%
    1,100
    100%
    At Risk (K-12)
    10,079
    40 -100%
    10,100 25150%
    Bilingual Education
    0
    0
    0%
    0
    0%
    Virtual Education
    0
    0
    0%
    0
    0%
    Capital Outlay
    0
    0
    0%
    200,000
    0%
    Driver Training
    0
    0
    0%
    0
    0%
    Declining Enrollment
    0
    0
    0%
    0
    0%
    Extraordinary School Program
    0
    0
    0%
    0
    0%
    Food Service
    0
    0
    0%
    0
    0%
    Professional Development
    0
    0
    0%
    0
    0%
    Parent Education Program
    209,662
    228,056
    9%
    256,500
    12%
    Summer School
    0
    0
    0%
    0
    0%
    Special Education
    2,023,572
    2,070,795
    2%
    2,450,000
    18%
    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
    276,249
    236,852
    -14%
    280,669
    18%
    Contingency Reserve
    0
    0
    0%
    Text Book & Student Material
    0
    0
    0%
    Activity Fund
    0
    0
    0%
    0
    0%
    Bond and Interest #1
    0
    0
    0%
    0
    0%
    Bond and Interest #2
    0
    0
    0%
    0
    0%
    No-Fund Warrant
    0
    0
    0%
    0
    0%
    Special Assessment
    0
    0
    0%
    0
    0%
    Temporary Note
    0
    0
    0%
    0
    0%
    SUBTOTAL
    4,289,491
    4,197,955
    -2%
    5,475,369
    30%
    Enrollment (FTE)*
    5,015.0
    5,015.0
    0%
    5,050.0
    1%
    Amount per Pupil
    855
    837
    -2%
    1,084
    30%
    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
    4,289,491
    4,197,955
    -2%
    5,475,369
    30%
    Amount per Pupil
    $878
    $840
    -4%
    $1,084
    29%
    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
    2011-2012
    2012-2013
    2013-2014
    4,289,491
    4,197,955
    5,475,369
    Student Support Expenditures
    8/4/2013 2:12 PM
    Sumexpen.xlsx
    Page 7 of 24
    USD#
    261
    Instructional Support Expenditures (2200)
    %
    %
    2011-2012
    2012-2013
    inc/
    2013-2014
    inc/
    Actual
    Actual
    dec
    Budget
    dec
    General
    1,752,687
    1,799,178
    3%
    1,953,000
    9%
    Federal Funds
    201,044
    201,774
    0%
    151,500
    -25%
    Supplemental General
    190,795
    196,991
    3%
    234,000
    19%
    At Risk (4yr Old)
    0
    0
    0%
    0
    0%
    At Risk (K-12)
    220,716
    156,371
    -29%
    230,500
    47%
    Bilingual Education
    0
    0
    0%
    0
    0%
    Virtual Education
    0
    0
    0%
    0
    0%
    Capital Outlay
    235,789
    332,821
    41%
    200,000
    -40%
    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
    83,657
    84,201
    1%
    165,000
    96%
    Parent Education Program
    0
    0
    0%
    0
    0%
    Summer School
    0
    0
    0%
    0
    0%
    Special Education
    46,624
    240,143
    415%
    58,000
    -76%
    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
    170,605
    146,274
    -14%
    173,335
    19%
    Contingency Reserve
    0
    0
    0%
    Text Book & Student Material
    195,162
    181,771
    -7%
    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
    3,097,079
    3,339,524
    8%
    3,165,335
    -5%
    Enrollment (FTE)*
    5,015.0
    5,015.0
    0%
    5,050.0
    1%
    Amount per Pupil
    618
    666
    8%
    627
    -6%
    Adult Education
    0
    0
    0%
    0
    0%
    Adult Supplemental Education
    0
    0
    0%
    0
    0%
    Tuition Reimbursement
    0
    0
    0%
    0
    0%
    Special Education Coop
    0
    0
    0%
    0
    0%
    TOTAL
    3,097,079
    3,339,524
    8%
    3,165,335
    -5%
    Amount per Pupil
    $618
    $666
    8%
    $627
    -6%
    NOTE: Gifts/Grants includes private grants and grants from nonfederal sources.
    Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop
    and Tuition Reimbursement.
    *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment
    and kindergarten students attending full time.
    2,950,000
    3,000,000
    3,050,000
    3,100,000
    3,150,000
    3,200,000
    3,250,000
    3,300,000
    3,350,000
    2011-2012
    2012-2013
    2013-2014
    3,097,079
    3,339,524
    3,165,335
    Instructional Support Expenditures
    8/4/2013 2:12 PM
    Sumexpen.xlsx
    Page 8 of 24
    USD#
    261
    General Administration Expenditures (2300)
    %
    %
    2011-2012
    2012-2013
    inc/
    2013-2014
    inc/
    Actual
    Actual
    dec
    Budget
    dec
    General
    456,192
    454,935
    0%
    536,000
    18%
    Federal Funds
    552
    0 -100%
    2,000
    0%
    Supplemental General
    145,957
    129,666
    -11%
    340,000
    162%
    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
    12,526
    32,450
    159%
    50,000
    54%
    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
    256,771
    262,093
    2%
    305,000
    16%
    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
    48,207
    41,332
    -14%
    48,979
    19%
    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
    920,205
    920,476
    0%
    1,281,979
    39%
    Enrollment (FTE)*
    5,015.0
    5,015.0
    0%
    5,050.0
    1%
    Amount per Pupil
    183
    184
    0%
    254
    38%
    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
    920,205
    920,476
    0%
    1,281,979
    39%
    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
    2011-2012
    2012-2013
    2013-2014
    920,205
    920,476
    1,281,979
    General Administration Expenditures
    8/4/2013 2:12 PM
    Sumexpen.xlsx
    Page 9 of 24
    USD#
    261
    School Administration Expenditures (2400)
    %
    %
    2011-2012
    2012-2013
    inc/
    2013-2014
    inc/
    Actual
    Actual
    dec
    Budget
    dec
    General
    2,300,790
    2,156,038
    -6%
    2,438,000
    13%
    Federal Funds
    0
    0
    0%
    0
    0%
    Supplemental General
    0
    0
    0%
    0
    0%
    At Risk (4yr Old)
    33,216
    34,466
    4%
    46,500
    35%
    At Risk (K-12)
    121,981
    148,521
    22%
    205,000
    38%
    Bilingual Education
    0
    0
    0%
    0
    0%
    Virtual Education
    0
    0
    0%
    0
    0%
    Capital Outlay
    0
    0
    0%
    0
    0%
    Driver Training
    0
    0
    0%
    0
    0%
    Declining Enrollment
    0
    0
    0%
    0
    0%
    Extraordinary School Program
    0
    0
    0%
    0
    0%
    Food Service
    0
    0
    0%
    0
    0%
    Professional Development
    0
    0
    0%
    0
    0%
    Parent Education Program
    0
    0
    0%
    0
    0%
    Summer School
    0
    0
    0%
    0
    0%
    Special Education
    0
    0
    0%
    0
    0%
    Cost of Living
    0
    0
    0%
    0
    0%
    Vocational Education
    0
    0
    0%
    0
    0%
    Gifts/Grants
    0
    0
    0%
    0
    0%
    Special Liability Expense
    0
    0
    0%
    0
    0%
    School Retirement
    0
    0
    0%
    0
    0%
    Extraordinary Growth Facilities
    0
    0
    0%
    0
    0%
    Special Reserve
    0
    0
    0%
    KPERS Spec. Ret. Contribution
    241,376
    206,952
    -14%
    245,238
    18%
    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
    2,697,363
    2,545,977
    -6%
    2,934,738
    15%
    Enrollment (FTE)*
    5,015.0
    5,015.0
    0%
    5,050.0
    1%
    Amount per Pupil
    538
    508
    -6%
    581
    14%
    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
    2,697,363
    2,545,977
    -6%
    2,934,738
    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.
    2,300,000
    2,400,000
    2,500,000
    2,600,000
    2,700,000
    2,800,000
    2,900,000
    3,000,000
    2011-2012
    2012-2013
    2013-2014
    2,697,363
    2,545,977
    2,934,738
    School Administration Expenditures
    8/4/2013 2:12 PM
    Sumexpen.xlsx
    Page 10 of 24
    USD#
    261
    Operations and Maintenance Expenditures (2600)
    %
    %
    2011-2012
    2012-2013
    inc/
    2013-2014
    inc/
    Actual
    Actual
    dec
    Budget
    dec
    General
    2,741,960
    3,487,224
    27%
    2,906,000
    -17%
    Federal Funds
    0
    0
    0%
    0
    0%
    Supplemental General
    683,394
    754,760
    10%
    1,129,500
    50%
    At Risk (4yr Old)
    0
    0
    0%
    0
    0%
    At Risk (K-12)
    129,891
    128,294
    -1%
    150,500
    17%
    Bilingual Education
    0
    0
    0%
    0
    0%
    Virtual Education
    0
    0
    0%
    0
    0%
    Capital Outlay
    112,772
    108,623
    -4%
    200,000
    84%
    Driver Training
    6,505
    5,629
    -13%
    37,500
    566%
    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
    9,217
    14,337
    56%
    16,500
    15%
    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
    236,248
    202,555
    -14%
    240,028
    19%
    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
    3,919,987
    4,701,422
    20%
    4,680,028
    0%
    Enrollment (FTE)*
    5,015.0
    5,015.0
    0%
    5,050.0
    1%
    Amount per Pupil
    782
    937
    20%
    927
    -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
    3,919,987
    4,701,422
    20%
    4,680,028
    0%
    NOTE: Gifts/Grants includes private grants and grants from nonfederal sources.
    Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop
    and Tuition Reimbursement.
    *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment
    and kindergarten students attending full time.
    3,400,000
    3,600,000
    3,800,000
    4,000,000
    4,200,000
    4,400,000
    4,600,000
    4,800,000
    2011-2012
    2012-2013
    2013-2014
    3,919,987
    4,701,422
    4,680,028
    Operations and Maintenance Expenditures
    8/4/2013 2:12 PM
    Sumexpen.xlsx
    Page 11 of 24
    USD#
    261
    Transportation Expenditures (2700)
    %
    %
    2011-2012
    2012-2013
    inc/
    2013-2014
    inc/
    Actual
    Actual
    dec
    Budget
    dec
    General
    1,311,422
    1,566,885
    19%
    1,474,000
    -6%
    Federal Funds
    20,841
    26,406
    27%
    29,000
    10%
    Supplemental General
    0
    0
    0%
    0
    0%
    At Risk (4yr Old)
    43
    0 -100%
    0
    0%
    At Risk (K-12)
    10,827
    9,558
    -12%
    16,500
    73%
    Bilingual Education
    0
    0
    0%
    0
    0%
    Virtual Education
    0
    0
    0%
    0
    0%
    Capital Outlay
    19,678
    0 -100%
    200,000
    0%
    Driver Training
    0
    0
    0%
    0
    0%
    Declining Enrollment
    0
    0
    0%
    0
    0%
    Extraordinary School Program
    0
    0
    0%
    0
    0%
    Food Service
    0
    0
    0%
    0
    0%
    Professional Development
    0
    0
    0%
    0
    0%
    Parent Education Program
    0
    0
    0%
    0
    0%
    Summer School
    0
    0
    0%
    0
    0%
    Special Education
    649,087
    644,564
    -1%
    741,000
    15%
    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
    109,406
    93,803
    -14%
    111,157
    19%
    Contingency Reserve
    0
    0
    0%
    Text Book & Student Material
    0
    0
    0%
    Activity Fund
    0
    0
    0%
    Bond and Interest #1
    0
    0
    0%
    0
    0%
    Bond and Interest #2
    0
    0
    0%
    0
    0%
    No-Fund Warrant
    0
    0
    0%
    0
    0%
    Special Assessment
    0
    0
    0%
    0
    0%
    Temporary Note
    0
    0
    0%
    0
    0%
    SUBTOTAL
    2,121,304
    2,341,216
    10%
    2,571,657
    10%
    Enrollment (FTE)*
    5,015.0
    5,015.0
    0%
    5,050.0
    1%
    Amount per Pupil
    423
    467
    10%
    509
    9%
    Adult Education
    0
    0
    0%
    0
    0%
    Adult Supplemental Education
    0
    0
    0%
    0
    0%
    Tuition Reimbursement
    0
    0
    0%
    0
    0%
    Special Education Coop
    0
    0
    0%
    0
    0%
    TOTAL
    2,121,304
    2,341,216
    10%
    2,571,657
    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
    500,000
    1,000,000
    1,500,000
    2,000,000
    2,500,000
    3,000,000
    2011-2012
    2012-2013
    2013-2014
    2,121,304
    2,341,216
    2,571,657
    Transportation Expenditures
    8/4/2013 2:12 PM
    Sumexpen.xlsx
    Page 12 of 24
    USD#
    261
    Food Services Expenditures (3100)
    %
    %
    2011-2012
    2012-2013
    inc/
    2013-2014
    inc/
    Actual
    Actual
    dec
    Budget
    dec
    General
    0
    0
    0%
    0
    0%
    Federal Funds
    0
    0
    0%
    0
    0%
    Supplemental General
    0
    0
    0%
    0
    0%
    At Risk (4yr Old)
    0
    0
    0%
    0
    0%
    At Risk (K-12)
    0
    0
    0%
    0
    0%
    Bilingual Education
    0
    0
    0%
    0
    0%
    Virtual Education
    0
    0
    0%
    0
    0%
    Capital Outlay
    0
    0
    0%
    0
    0%
    Driver Training
    0
    0
    0%
    0
    0%
    Declining Enrollment
    0
    0
    0%
    0
    0%
    Extraordinary School Program
    0
    0
    0%
    0
    0%
    Food Service
    2,076,672
    2,173,964
    5%
    2,725,000
    25%
    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
    77,268
    66,248
    -14%
    78,504
    19%
    Contingency Reserve
    0
    0
    0%
    Text Book & Student Material
    0
    0
    0%
    Activity Fund
    0
    0
    0%
    Bond and Interest #1
    0
    0
    0%
    0
    0%
    Bond and Interest #2
    0
    0
    0%
    0
    0%
    No-Fund Warrant
    0
    0
    0%
    0
    0%
    Special Assessment
    0
    0
    0%
    0
    0%
    Temporary Note
    0
    0
    0%
    0
    0%
    SUBTOTAL
    2,153,940
    2,240,212
    4%
    2,803,504
    25%
    Enrollment (FTE)*
    5,015.0
    5,015.0
    0%
    5,050.0
    1%
    Amount per Pupil
    429
    447
    4%
    555
    24%
    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
    2,153,940
    2,240,212
    4%
    2,803,504
    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
    2011-2012
    2012-2013
    2013-2014
    2,153,940
    2,240,212
    2,803,504
    Food Service Expenditures
    8/4/2013 2:12 PM
    Sumexpen.xlsx
    Page 13 of 24
    USD#
    261
    Other Costs
    (2500 & 2900: Other Supplemental Services)
    (3300: Community Services Operations)
    %
    %
    2011-2012
    2012-2013
    inc/
    2013-2014
    inc/
    Actual
    Actual
    dec
    Budget
    dec
    General
    861,762
    1,048,054
    22%
    981,000
    -6%
    Federal Funds
    13,552
    747
    -94%
    0
    -100%
    Supplemental General
    409,673
    450,273
    10%
    637,000
    41%
    At Risk (4yr Old)
    0
    0
    0%
    0
    0%
    At Risk (K-12)
    0
    0
    0%
    0
    0%
    Bilingual Education
    0
    0
    0%
    0
    0%
    Virtual Education
    0
    0
    0%
    0
    0%
    Capital Outlay
    1,077
    1,113
    3%
    10,000
    798%
    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
    12,477
    12,259
    -2%
    18,000
    47%
    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
    64,276
    55,109
    -14%
    65,304
    18%
    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
    1,362,817
    1,567,555
    15%
    1,711,304
    9%
    Enrollment (FTE)*
    5,015.0
    5,015.0
    0%
    5,050.0
    1%
    Amount per Pupil
    272
    313
    15%
    339
    8%
    Adult Education
    0
    0
    0%
    0
    0%
    Adult Supplemental Education
    0
    0
    0%
    0
    0%
    Tuition Reimbursement
    0
    0
    0%
    0
    0%
    Special Education Coop
    0
    0
    0%
    0
    0%
    TOTAL
    1,362,817
    1,567,555
    15%
    1,711,304
    9%
    NOTE: Gifts/Grants includes private grants and grants from nonfederal sources.
    Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop
    and Tuition Reimbursement.
    *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment
    and kindergarten students attending full time.
    0
    200,000
    400,000
    600,000
    800,000
    1,000,000
    1,200,000
    1,400,000
    1,600,000
    1,800,000
    2011-2012
    2012-2013
    2013-2014
    1,362,817
    1,567,555
    1,711,304
    Other Costs
    8/4/2013 2:12 PM
    Sumexpen.xlsx
    Page 14 of 24
    USD#
    261
    Capital Improvements Expenditures (4000)
    %
    %
    2011-2012
    2012-2013
    inc/
    2013-2014
    inc/
    Actual
    Actual
    dec
    Budget
    dec
    General
    0
    0
    0%
    0
    0%
    Federal Funds
    0
    0
    0%
    0
    0%
    Supplemental General
    1,738
    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
    428,209
    564,737
    32%
    1,520,000
    169%
    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
    429,947
    564,737
    31%
    1,520,000
    169%
    Enrollment (FTE)*
    5,015.0
    5,015.0
    0%
    5,050.0
    1%
    Amount per Pupil
    86
    113
    31%
    301
    167%
    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
    429,947
    564,737
    31%
    1,520,000
    169%
    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
    2011-2012
    2012-2013
    2013-2014
    429,947
    564,737
    1,520,000
    Capital Improvements (4000)
    8/4/2013 2:12 PM
    Sumexpen.xlsx
    Page 15 of 24
    USD#
    261
    Debt Services Expenditures (5100)
    %
    %
    2011-2012
    2012-2013
    inc/
    2013-2014
    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
    264,055
    377,229
    43%
    400,000
    6%
    Driver Training
    0
    0
    0%
    0
    0%
    Declining Enrollment
    0
    0
    0%
    0
    0%
    Extraordinary School Program
    0
    0
    0%
    0
    0%
    Food Service
    0
    0
    0%
    0
    0%
    Professional Development
    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
    4,422,715
    4,249,300
    -4%
    4,350,416
    2%
    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
    4,686,770
    4,626,529
    -1%
    4,750,416
    3%
    Enrollment (FTE)*
    5,015.0
    5,015.0
    0%
    5,050.0
    1%
    Amount per Pupil
    935
    923
    -1%
    941
    2%
    Adult Education
    0
    0
    0%
    0
    0%
    Adult Supplemental Education
    0
    0
    0%
    0
    0%
    Tuition Reimbursement
    0
    0
    0%
    0
    0%
    Special Education Coop
    0
    0
    0%
    0
    0%
    TOTAL
    4,686,770
    4,626,529
    -1%
    4,750,416
    3%
    NOTE: Gifts/Grants includes private grants and grants from nonfederal sources.
    Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop
    and Tuition Reimbursement.
    *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment
    and kindergarten students attending full time.
    4,560,000
    4,580,000
    4,600,000
    4,620,000
    4,640,000
    4,660,000
    4,680,000
    4,700,000
    4,720,000
    4,740,000
    4,760,000
    2011-2012
    2012-2013
    2013-2014
    4,686,770
    4,626,529
    4,750,416
    Deb Services (5100)
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    Sumexpen.xlsx
    Page 16 of 24
    USD#
    261
    Transfers (5200)
    %
    %
    2011-2012
    2012-2013
    inc/
    2013-2014
    inc/
    Actual
    Actual
    dec
    Budget
    dec
    General
    5,971,489
    6,608,573
    11%
    5,788,850
    -12%
    Federal Funds
    0
    0
    0%
    0
    0%
    Supplemental General
    7,694,321
    7,480,881
    -3%
    7,257,930
    -3%
    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
    29,242
    0 -100%
    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
    65,000
    0 -100%
    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
    13,760,052
    14,089,454
    2%
    13,046,780
    -7%
    Enrollment (FTE)*
    5,015.0
    5,015.0
    0%
    5,050.0
    1%
    Amount per Pupil
    2,744
    2,809
    2%
    2,584
    -8%
    Adult Education
    0
    0
    0%
    0
    0%
    Adult Supplemental Education
    0
    0
    0%
    0
    0%
    Tuition Reimbursement
    0
    0
    0%
    0
    0%
    Special Education Coop
    0
    0
    0%
    0
    0%
    TOTAL
    13,760,052
    14,089,454
    2%
    13,046,780
    -7%
    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.
    12,400,000
    12,600,000
    12,800,000
    13,000,000
    13,200,000
    13,400,000
    13,600,000
    13,800,000
    14,000,000
    14,200,000
    2011-2012
    2012-2013
    2013-2014
    13,760,052
    14,089,454
    13,046,780
    Transfers (5200)
    8/4/2013 2:12 PM
    Sumexpen.xlsx
    Page 17 of 24
    USD#
    261
    Miscellaneous Information
    Unencumbered Cash Balance by Fund
    July 1, 2011
    July 1, 2012
    July 1, 2013
    General
    0
    0
    0
    Federal Funds
    1,957
    20
    402
    Supplemental General
    150,377
    351,368
    187,764
    At Risk (4yr Old)
    412,168
    396,633
    437,927
    At Risk (K-12)
    1,200,061
    1,370,646
    1,372,507
    Bilingual Education
    166,945
    179,518
    243,532
    Virtual Education
    0
    0
    0
    Capital Outlay
    3,345,569
    3,298,957
    3,232,158
    Driver Training
    349,803
    380,783
    385,840
    Declining Enrollment
    0
    0
    0
    Extraordinary School Program
    0
    0
    0
    Food Service
    1,361,593
    1,611,450
    1,835,169
    Professional Development
    340,968
    322,311
    338,110
    Parent Education Program
    43,491
    76,166
    59,117
    Summer School
    29,242
    0
    0
    Special Education
    2,717,736
    3,057,726
    3,144,181
    Cost of Living
    0
    0
    0
    Vocational Education
    616,259
    645,213
    666,047
    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
    3,037,592
    2,972,592
    2,972,592
    Text Book & Student Material
    852,449
    531,914
    612,339
    Activity Fund
    130,349
    155,840
    163,968
    Bond and Interest #1
    2,778,633
    2,895,129
    3,157,772
    Bond and Interest #2
    0
    0
    0
    No Fund Warrant
    0
    0
    0
    Special Assessment
    0
    0
    0
    Temporary Note
    0
    0
    0
    SUBTOTAL
    17,535,192
    18,246,266
    18,809,425
    Enrollment (FTE)*
    5,015.0
    5,015.0
    5,050.0
    Amount per Pupil
    3,497
    3,638
    3,725
    Adult Education
    0
    0
    0
    Adult Supplemental Education
    0
    0
    0
    Tuition Reimbursement
    0
    0
    0
    Special Education Coop
    0
    0
    0
    TOTAL
    17,535,192
    18,246,266
    18,809,425
    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, 2011
    July 1, 2012
    July 1, 2013
    17,535,192
    18,246,266
    18,809,425
    Unencumbered Cash Balances by Fund
    8/4/2013 2:12 PM
    Sumexpen.xlsx
    Page 18 of 24
    USD#
    261
    Reserve Funds
    Unencumbered Cash Balance
    July 1, 2011
    July 1, 2012
    July 1, 2013
    Special Reserve
    0
    0
    0
    TOTAL OTHER
    0
    0
    0
    Amount per Pupil
    $0
    $0
    $0
    *School districts are authorized by law to self insure rather than purchase insurance for the following categories: Worker's Comp,
    Health Insurance, Life Insurance, Property and Casualty (Risk Management) and Disability Income Insurance. Monies are placed
    in the Self Insured Fund to pay for claims which may arise from the categories listed above.
    0
    0
    0
    0
    0
    1
    1
    1
    1
    1
    1
    July 1, 2011
    July 1, 2012
    July 1, 2013
    0
    0
    0
    Unencumbered Cash Balances by Fund
    (Reserve Funds Only)
    8/4/2013 2:12 PM
    Sumexpen.xlsx
    Page 19 of 24
    USD#
    261
    2009-2010
    2010-2011
    %
    2011-2012
    %
    2012-2013
    %
    2013-2014
    %
    Actual
    Actual
    inc/
    Actual
    inc/
    Actual
    inc/
    Budget
    inc/
    dec
    dec
    dec
    dec
    Enrollment (FTE)*
    4,668.5
    4,873.6
    4%
    4,886.6
    0%
    4,996.6
    2%
    5,050.0
    1%
    Enrollment (FTE)**
    4,741.5
    4,850.0
    2%
    5,015.0
    3%
    5,015.0
    0%
    5,050.0
    1%
    Number of Students -
    Free Meals
    1,908
    2,144
    12%
    2,178
    2%
    2,339
    7%
    2,500
    7%
    Number of Students -
    Reduced Meals
    527
    558
    6%
    564
    1%
    565
    0%
    600
    6%
    *FTE for state aid and budget authority purposes for general fund (excludes 4 yr old at-risk).
    ** FTE includes 9/20 enrollment used for state aid purposes and adding the additional FTE for preschool programs, headstart, and all-day
    kindergarten. For example, preschool students attending half days on September 20th would be counted as .5 FTE. Kindergarten
    students attending full time every day would be counted as 1.0 FTE.
    Enrollment Information
    4500.0
    4600.0
    4700.0
    4800.0
    4900.0
    5000.0
    5100.0
    2009-2010
    2010-2011
    2011-2012
    2012-2013
    2013-2014
    4741.5
    4850.0
    5015.0
    5015.0
    5050.0
    Enrollment (FTE)** Used for
    Calculating "Amount per Pupil"
    0
    500
    1000
    1500
    2000
    2500
    2009-2010
    2010-2011
    2011-2012
    2012-2013
    2013-2014
    1908
    2144
    2178
    2339
    2500
    527
    558
    564
    565
    600
    Low Income Students
    Free Meals
    Reduced Meals
    4400.0
    4500.0
    4600.0
    4700.0
    4800.0
    4900.0
    5000.0
    5100.0
    2009-2010
    2010-2011
    2011-2012
    2012-2013
    2013-2014
    4668.5
    4873.6
    4886.6
    4996.6
    5050.0
    FTE Enrollment for Budget Authority
    8/4/2013 2:12 PM
    Sumexpen.xlsx
    Page 20 of 24
    USD#
    261
    Miscellaneous Information
    Mill Rates by Fund
    2011-2012
    2012-2013
    2013-2014
    Actual
    Actual
    Budget
    General
    20.000
    20.000
    20.000
    Supplemental General
    26.116
    26.243
    29.695
    Adult Education
    0.000
    0.000
    0.000
    Capital Outlay
    3.998
    5.013
    5.000
    Declining Enrollment
    0.000
    0.000
    0.000
    Cost of Living
    0.000
    0.000
    0.000
    Special Liability
    0.000
    0.000
    0.000
    School Retirement
    0.000
    0.000
    0.000
    Extraordinary Growth Facilities
    0.000
    0.000
    0.000
    Bond and Interest #1
    13.008
    11.453
    8.488
    Bond and Interest #2
    0.000
    0.000
    0.000
    No Fund Warrant
    0.000
    0.000
    0.000
    Special Assessment
    0.000
    0.000
    0.000
    Temporary Note
    0.000
    0.000
    0.000
    TOTAL USD
    63.122
    62.709
    63.183
    Historical Museum
    0.000
    0.000
    0.000
    Public Library Board
    0.000
    0.000
    0.000
    Public Library Brd & Emp Benf
    0.000
    0.000
    0.000
    Recreation Commission
    0.000
    0.000
    0.000
    Rec Comm Employee Bnfts
    0.000
    0.000
    0.000
    TOTAL OTHER
    0.000
    0.000
    0.000
    0.000
    10.000
    20.000
    30.000
    40.000
    50.000
    60.000
    70.000
    80.000
    2011-2012
    2012-2013
    2013-2014
    63.122
    62.709
    63.183
    Total USD Mill Rates
    General
    32%
    Supplemental General
    47%
    Adult
    Education
    0%
    Capital
    Outlay
    8%
    Special
    Liability
    0%
    School
    Retirement
    0%
    Declining
    Enrollment
    0%
    Cost of Living
    0%
    Bond and
    Interest #1
    13%
    Bond and
    Interest #2
    0%
    Extraordinary Growth
    Facilities
    0%
    No Fund
    Warrant
    0%
    Special Assessment
    0%
    Temporary
    Note
    0%
    2013-14 Miscellaneous Information Mill Rates
    by Fund (Total USD)
    General
    Supplemental General
    Adult Education
    Capital Outlay
    Special Liability
    School Retirement
    Declining Enrollment
    Cost of Living
    Bond and Interest #1
    Bond and Interest #2
    Extraordinary Growth Facilities
    No Fund Warrant
    Special Assessment
    Temporary Note
    8/4/2013 2:12 PM
    Sumexpen.xlsx
    Page 21 of 24
    USD#
    261
    Other Information
    2011-2012
    2012-2013
    2013-2014
    Actual
    Actual
    Budget
    Assessed Valuation
    $133,326,364
    $133,793,572
    $134,818,513
    Bonded Indebtedness
    $61,856,000
    $63,810,000
    $63,876,000
    $132,500,000
    $133,000,000
    $133,500,000
    $134,000,000
    $134,500,000
    $135,000,000
    2011-2012
    2012-2013
    2013-2014
    $133,326,364
    $133,793,572
    $134,818,513
    Assessed Valuation
    $60,500,000
    $61,000,000
    $61,500,000
    $62,000,000
    $62,500,000
    $63,000,000
    $63,500,000
    $64,000,000
    2011-2012
    2012-2013
    2013-2014
    $61,856,000
    $63,810,000
    $63,876,000
    Bonded Indebtedness
    8/4/2013 2:12 PM
    Sumexpen.xlsx
    Page 22 of 24
    USD 261
    2013-14
    Estimated Sources of Revenue--2013-14
    Estimated
    Amount
    July 1, 2013
    State
    Federal
    Local
    July 1, 2014
    Fund
    Budgeted
    Cash Balance
    Interest
    Transfers
    Other
    Cash Balance
    General
    31,705,718
    0
    29,548,189
    0
    0
    2,157,529
    XXXXXXXX
    Supplemental General
    10,772,930
    187,764
    6,382,832
    4,202,334
    XXXXXXXX
    Adult Education
    0
    0
    0
    0
    0
    0
    0
    0
    At Risk (4yr Old)
    495,100
    437,927
    0
    0
    400,000
    0
    342,827
    Adult Supplemental Education
    0
    0
    0
    0
    0
    0
    At Risk (K-12)
    5,455,100
    1,372,507
    0
    0
    4,500,000
    30,000
    447,407
    Bilingual Education
    254,250
    243,532
    0
    0
    200,000
    0
    189,282
    Virtual Education
    0
    0
    0
    0
    0
    0
    Capital Outlay
    3,080,000
    3,232,158
    0
    10,000
    0
    770,951
    933,109
    Driver Training
    122,000
    385,840
    28,750
    0
    0
    0
    35,000
    327,590
    Declining Enrollment
    0
    0
    0
    0
    XXXXXXXX
    Extraordinary School Program
    0
    0
    0
    0
    0
    0
    0
    Food Service
    2,725,000
    1,835,169
    25,400
    1,444,172
    0
    0
    670,487
    1,250,228
    Professional Development
    165,000
    338,110
    0
    0
    50,000
    0
    223,110
    Parent Education Program
    256,500
    59,117
    126,007
    0
    0
    100,000
    0
    28,624
    Summer School
    0
    0
    0
    0
    0
    0
    0
    Special Education
    9,762,500
    3,144,181
    0
    1,250,000
    0
    7,196,780
    250,000
    2,078,461
    Vocational Education
    600,000
    666,047
    0
    0
    0
    500,000
    0
    566,047
    Special Liability Expense Fund
    0
    0
    0
    0
    0
    Special Reserve Fund
    0
    XXXXXXXX
    Gifts and Grants
    0
    0
    0
    0
    Textbook & Student Materials Revolving
    612,339
    XXXXXXXX
    School Retirement
    0
    0
    0
    0
    0
    Extraordinary Growth Facilities
    0
    0
    0
    0
    XXXXXXXXX
    KPERS Special Retirement Contribution
    3,473,632
    0
    3,473,632
    XXXXXXXXX
    Contingency Reserve
    2,972,592
    XXXXXXXXX
    Activity Funds
    163,968
    XXXXXXXXX
    Tuition Reimbursement
    0
    0
    0
    0
    0
    Bond and Interest #1
    4,350,416
    3,157,772
    2,740,762
    0
    0
    1,343,355
    2,891,473
    Bond and Interest #2
    0
    0
    0
    0
    0
    0
    0
    No Fund Warrant
    0
    0
    0
    0
    Special Assessment
    0
    0
    0
    0
    Temporary Note
    0
    0
    0
    0
    0
    Coop Special Education
    0
    0
    0
    0
    0
    0
    0
    Federal Funds
    1,025,402
    402 xxxxxxxxxxx
    1,025,000 xxxxxxxxxxxx
    xxxxxxxxxxxx
    xxxxxxxxxxx
    0
    Cost of Living
    0
    0 xxxxxxxxxxx
    xxxxxxxxxxx
    xxxxxxxxxxxx
    0
    0
    XXXXXXXXX
    SUBTOTAL
    74,243,548
    18,809,425
    42,325,572
    3,719,172
    10,000
    12,946,780
    9,459,656
    9,278,158
    Less Transfers
    12,946,780
    TOTAL Budget Expenditures
    $61,296,768
    2011-2012
    2012-2013
    2013-2014
    State Revenues
    40,240,279
    40,653,896
    42,325,572
    Federal Revenues
    3,801,118
    3,896,697
    3,719,172
    Local Revenues
    24,444,121
    25,036,746
    22,416,436
    Total Revenues
    68,485,518
    69,587,339
    68,461,180
    Revenues Per Pupil
    13,656
    13,876
    13,557
    Sources of Revenue and Proposed Budget for 2013-14
    Sources of Revenue - - State, Federal, Local
    Intentionally left blank
    Summary of Total Expenditures by Function
    2
    (All Funds)……………………….………...……………………….……………………..
    Total Expenditures by Function (All F3unds)………….…………………………….……..
    Total Expenditures Amount per Pupil
    4by
    Function (All Funds)……………….………………………….…………………..
    Summary of General and Supplemental
    5General
    Fund Expenditures…………………………………
    Instruction Expenses…………………………………………………………………………………..……6…………………..
    Sources of Revenue and Proposed Budg7et for 2013-14…………………...………………………..………..
    Enrollment and Low Income Students…………8………………………………………………………...……………..
    Mill Rates by Fund………………………………………………………………..…………...…………..………9………………
    Assessed Valuation and Bonded Indebt10edness…………………….……………………………………………..
    Average Salary…………………………………………………………………………………....………………………………….11
    KSDE Website Information……………………………………………………………...……12……………………………….
    Table of Contents
    1
    2
    USD#
    261
    2011-2012
    2012-2013
    2013-2014
    Actual
    Actual
    Budget
    Instruction
    28,335,489
    27,889,123
    30,302,438
    Student Support
    4,289,491
    4,197,955
    5,475,369
    Instructional Support
    3,097,079
    3,339,524
    3,165,335
    General Administration
    920,205
    920,476
    1,281,979
    School Administration (Building)
    2,697,363
    2,545,977
    2,934,738
    Operations & Maintenance
    3,919,987
    4,701,422
    4,680,028
    Transportation
    2,121,304
    2,341,216
    2,571,657
    Food Services
    2,153,940
    2,240,212
    2,803,504
    Capital Improvements
    429,947
    564,737
    1,520,000
    Debt Services
    4,686,770
    4,626,529
    4,750,416
    Other Costs
    1,362,817
    1,567,555
    1,711,304
    Total Expenditures*
    54,014,392
    54,934,726
    61,196,768
    *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.
    Total Expenditures By Function (All Funds)
    0
    10,000,000
    20,000,000
    30,000,000
    40,000,000
    50,000,000
    60,000,000
    70,000,000
    30,302,438
    5,475,369
    3,165,335
    1,281,979
    2,934,738
    4,680,028
    2,571,657
    2,803,504
    1,520,000
    4,750,416
    1,711,304
    61,196,768
    Total Expenditures By Function (All Funds)
    2011-2012
    2012-2013
    2013-2014
    3
    USD#
    261
    2011-2012
    2012-2013
    2013-2014
    Actual
    Actual
    Budget
    Instruction
    5,650
    5,561
    6,000
    Student Support
    855
    837
    1,084
    Instructional Support
    618
    666
    627
    General Administration
    183
    184
    254
    School Administration (Building)
    538
    508
    581
    Operations & Maintenance
    782
    937
    927
    Transportation
    423
    467
    509
    Food Services
    429
    447
    555
    Capital Improvements
    86
    113
    301
    Debt Services
    935
    923
    941
    Other Costs
    272
    313
    339
    Total Expenditures*
    10,771
    10,954
    12,118
    Enrollment (FTE)*
    5,015.0
    5,015.0
    5,050.0
    *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.
    Total Expenditures Amount Per Pupil By Function (All Funds)
    0
    2,000
    4,000
    6,000
    8,000
    10,000
    12,000
    14,000
    6,000
    1,084
    627
    254
    581
    927
    509
    555
    301
    941
    339
    12,118
    Amount Per Pupil By Function (All Funds)
    2011-2012
    2012-2013
    2013-2014
    4
    USD#
    261
    Summary of General and Supplemental General Fund
    Expenditures by Function
    %
    %
    %
    %
    %
    2011-2012
    of
    2012-2013
    of
    inc/
    2013-2014
    of
    inc/
    Actual
    Tot
    Actual
    Tot
    dec
    Budget
    Tot
    dec
    Instruction
    13,960,941
    53%
    13,895,544
    51%
    0%
    14,788,368
    50%
    6%
    Student Support
    1,450,333
    6%
    1,338,163
    5%
    -8%
    2,015,000
    7%
    51%
    Instructional Support
    1,943,482
    7%
    1,996,169
    7%
    3%
    2,187,000
    7%
    10%
    General Administration
    602,149
    2%
    584,601
    2%
    -3%
    876,000
    3%
    50%
    School Administration (Building)
    2,300,790
    9%
    2,156,038
    8%
    -6%
    2,438,000
    8%
    13%
    Operations & Maintenance
    3,425,354
    13%
    4,241,984
    16%
    24%
    4,035,500
    14%
    -5%
    Transportation
    1,311,422
    5%
    1,566,885
    6%
    19%
    1,474,000
    5%
    -6%
    Capital Improvements
    1,738
    0%
    0
    0%
    -100%
    0
    0%
    0%
    Other Costs
    1,271,435
    5%
    1,498,327
    5%
    18%
    1,618,000
    5%
    8%
    Total Expenditures
    26,267,644
    100%
    27,277,711
    100%
    4%
    29,431,868
    100%
    8%
    Amount per Pupil
    $5,238
    $5,439
    4%
    $5,828
    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
    14,788,368
    2,015,000
    2,187,000
    876,000
    2,438,000
    4,035,500
    1,474,000
    0
    1,618,000
    Summary of General and Supplemental General Fund
    Expenditures by Function
    2011-2012
    2012-2013
    2013-2014
    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.
    USD#
    261
    Instruction Expenditures (1000)
    %
    %
    2011-2012
    2012-2013
    inc/
    2013-2014
    inc/
    Actual
    Actual
    dec
    Budget
    dec
    General
    13,074,473
    12,693,747
    -3%
    13,822,868
    9%
    Federal Funds
    569,815
    559,741
    -2%
    580,902
    4%
    Supplemental General
    886,468
    1,201,797
    36%
    965,500
    -20%
    At Risk (4yr Old)
    381,803
    413,217
    8%
    447,500
    8%
    At Risk (K-12)
    3,929,412
    4,185,374
    7%
    4,842,500
    16%
    Bilingual Education
    187,427
    185,986
    -1%
    254,250
    37%
    Virtual Education
    0
    0
    0%
    0
    0%
    Capital Outlay
    199,398
    156,805
    -21%
    300,000
    91%
    Driver Education
    18,569
    45,166
    143%
    84,500
    87%
    Declining Enrollment
    0
    0
    0%
    0
    0%
    Extraordinary School Program
    0
    0
    0%
    0
    0%
    Food Service
    0
    0
    0%
    0
    0%
    Professional Development
    0
    0
    0%
    0
    0%
    Parent Education Program
    0
    0
    0%
    0
    0%
    Summer School
    0
    0
    0%
    0
    0%
    Special Education
    5,506,707
    5,730,047
    4%
    6,174,000
    8%
    Cost of Living
    0
    0
    0%
    0
    0%
    Vocational Education
    471,046
    479,166
    2%
    600,000
    25%
    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
    2,195,295
    1,882,210
    -14%
    2,230,418
    18%
    Contingency Reserve
    0
    0
    0%
    Text Book & Student Material
    731,850
    114,646
    -84%
    Activity Fund
    183,226
    241,221
    32%
    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
    28,335,489
    27,889,123
    -2%
    30,302,438
    9%
    Enrollment (FTE)*
    5,015.0
    5,015.0
    0%
    5,050.0
    1%
    Amount per Pupil
    5,650
    5,561
    -2%
    6,000
    8%
    Adult Education
    0
    0
    0%
    0
    0%
    Adult Supplemental Education
    0
    0
    0%
    0
    0%
    Tuition Reimbursement
    0
    0
    0%
    0
    0%
    Special Education Coop
    0
    0
    0%
    0
    0%
    TOTAL
    28,335,489
    27,889,123
    -2%
    30,302,438
    9%
    26,500,000
    27,000,000
    27,500,000
    28,000,000
    28,500,000
    29,000,000
    29,500,000
    30,000,000
    30,500,000
    2011-2012
    2012-2013
    2013-2014
    28,335,489
    27,889,123
    30,302,438
    Instruction Expenditures
    6
    USD 261
    2013-14
    Estimated Sources of Revenue--2013-14
    Estimated
    Amount
    July 1, 2013
    State
    Federal
    Local
    July 1, 2014
    Fund
    Budgeted
    Cash Balance
    Interest
    Transfers
    Other
    Cash Balance
    General
    31,705,718
    0
    29,548,189
    0
    0
    2,157,529
    XXXXXXXX
    Supplemental General
    10,772,930
    187,764
    6,382,832
    4,202,334
    XXXXXXXX
    Adult Education
    0
    0
    0
    0
    0
    0
    0
    0
    At Risk (4yr Old)
    495,100
    437,927
    0
    0
    400,000
    0
    342,827
    Adult Supplemental Education
    0
    0
    0
    0
    0
    0
    At Risk (K-12)
    5,455,100
    1,372,507
    0
    0
    4,500,000
    30,000
    447,407
    Bilingual Education
    254,250
    243,532
    0
    0
    200,000
    0
    189,282
    Virtual Education
    0
    0
    0
    0
    0
    0
    Capital Outlay
    3,080,000
    3,232,158
    0
    10,000
    0
    770,951
    933,109
    Driver Training
    122,000
    385,840
    28,750
    0
    0
    0
    35,000
    327,590
    Declining Enrollment
    0
    0
    0
    0
    XXXXXXXX
    Extraordinary School Program
    0
    0
    0
    0
    0
    0
    0
    Food Service
    2,725,000
    1,835,169
    25,400
    1,444,172
    0
    0
    670,487
    1,250,228
    Professional Development
    165,000
    338,110
    0
    0
    50,000
    0
    223,110
    Parent Education Program
    256,500
    59,117
    126,007
    0
    0
    100,000
    0
    28,624
    Summer School
    0
    0
    0
    0
    0
    0
    0
    Special Education
    9,762,500
    3,144,181
    0
    1,250,000
    0
    7,196,780
    250,000
    2,078,461
    Vocational Education
    600,000
    666,047
    0
    0
    0
    500,000
    0
    566,047
    Special Liability Expense Fund
    0
    0
    0
    0
    0
    Special Reserve Fund
    0
    XXXXXXXX
    Gifts and Grants
    0
    0
    0
    0
    Textbook & Student Materials Revolving
    612,339
    XXXXXXXX
    School Retirement
    0
    0
    0
    0
    0
    Extraordinary Growth Facilities
    0
    0
    0
    0
    XXXXXXXXX
    KPERS Special Retirement Contribution
    3,473,632
    0
    3,473,632
    XXXXXXXXX
    Contingency Reserve
    2,972,592
    XXXXXXXXX
    Activity Funds
    163,968
    XXXXXXXXX
    Tuition Reimbursement
    0
    0
    0
    0
    0
    Bond and Interest #1
    4,350,416
    3,157,772
    2,740,762
    0
    0
    1,343,355
    2,891,473
    Bond and Interest #2
    0
    0
    0
    0
    0
    0
    0
    No Fund Warrant
    0
    0
    0
    0
    Special Assessment
    0
    0
    0
    0
    Temporary Note
    0
    0
    0
    0
    0
    Coop Special Education
    0
    0
    0
    0
    0
    0
    0
    Federal Funds
    1,025,402
    402 xxxxxxxxxxx
    1,025,000 xxxxxxxxxxxx
    xxxxxxxxxxxx
    xxxxxxxxxxx
    0
    Cost of Living
    0
    0 xxxxxxxxxxx
    xxxxxxxxxxx
    xxxxxxxxxxxx
    0
    0
    XXXXXXXXX
    SUBTOTAL
    74,243,548
    18,809,425
    42,325,572
    3,719,172
    10,000
    12,946,780
    9,459,656
    9,278,158
    Less Transfers
    12,946,780
    TOTAL Budget Expenditures
    $61,296,768
    2011-2012
    2012-2013
    2013-2014
    State Revenues
    40,240,279
    40,653,896
    42,325,572
    Federal Revenues
    3,801,118
    3,896,697
    3,719,172
    Local Revenues
    24,444,121
    25,036,746
    22,416,436
    Total Revenues
    68,485,518
    69,587,339
    68,461,180
    Revenues Per Pupil
    13,656
    13,876
    13,557
    Sources of Revenue and Proposed Budget for 2013-14
    Sources of Revenue - - State, Federal, Local
    7
    *FTE for state aid and budget authority purposes for the general fund.
    4400.0
    4500.0
    4600.0
    4700.0
    4800.0
    4900.0
    5000.0
    5100.0
    2009-2010
    2010-2011
    2011-2012
    2012-2013
    2013-2014
    4668.5
    4873.6
    4886.6
    4996.6
    5050.0
    FTE Enrollment for Budget Authority
    0
    500
    1000
    1500
    2000
    2500
    2009-2010
    2010-2011
    2011-2012
    2012-2013
    2013-2014
    1908
    2144
    2178
    2339
    2500
    527
    558
    564
    565
    600
    Low Income Students
    Free Meals
    Reduced Meals
    USD#
    261
    2009-2010 2010-2011
    %
    2011-2012
    %
    2012-2013
    %
    2013-2014
    %
    Actual
    Actual
    inc/
    Actual
    inc/
    Actual
    inc/
    Budget
    inc/
    dec
    dec
    dec
    dec
    Enrollment (FTE)*
    4,668.5
    4,873.6
    4%
    4,886.6
    0%
    4,996.6
    2%
    5,050.0
    1%
    Number of Students -
    Free Meals
    1,908
    2,144
    12%
    2,178
    2%
    2,339
    7%
    2,500
    7%
    Number of Students -
    Reduced Meals
    527
    558
    6%
    564
    1%
    565
    0%
    600
    6%
    Enrollment Information
    8
    USD# 261
    Miscellaneous Information
    Mill Rates by Fund
    2011-2012
    2012-2013
    2013-2014
    Actual
    Actual
    Budget
    General
    20.000
    20.000
    20.000
    Supplemental General
    26.116
    26.243
    29.695
    Adult Education
    0.000
    0.000
    0.000
    Capital Outlay
    3.998
    5.013
    5.000
    Declining Enrollment
    0.000
    0.000
    0.000
    Cost of Living
    0.000
    0.000
    0.000
    Special Liability
    0.000
    0.000
    0.000
    School Retirement
    0.000
    0.000
    0.000
    Extraordinary Growth Facilities
    0.000
    0.000
    0.000
    SUBTOTAL
    13.008
    11.453
    8.488
    Enrollment (FTE)*
    0.000
    0.000
    0.000
    No Fund Warrant
    0.000
    0.000
    0.000
    Special Assessment
    0.000
    0.000
    0.000
    Temporary Note
    0.000
    0.000
    0.000
    TOTAL USD
    63.122
    62.709
    63.183
    Historical Museum
    0.000
    0.000
    0.000
    Public Library Board
    0.000
    0.000
    0.000
    Public Library Board & Employee Bnfts
    0.000
    0.000
    0.000
    Recreation Commission
    0.000
    0.000
    0.000
    Rec Comm Employee Bnfts
    0.000
    0.000
    0.000
    TOTAL OTHER
    0.000
    0.000
    0.000
    0.000
    10.000
    20.000
    30.000
    40.000
    50.000
    60.000
    70.000
    80.000
    2011-2012
    2012-2013
    2013-2014
    63.122
    62.709
    63.183
    Total USD Mill Rates
    9
    USD# 261
    Other Information
    2011-2012
    2012-2013
    2013-2014
    Actual
    Actual
    Budget
    Assessed Valuation
    $133,326,364
    $133,793,572
    $134,818,513
    Bonded Indebtedness
    61,856,000
    63,810,000
    63,876,000
    10
    USD# 261
    FTE
    Total Salary Average Salary
    FTE
    Total Salary Average Salary
    FTE
    Total Salary Average Salary
    Administrators (Certified/Non-Certified)
    35.1
    2,998,176
    85,418
    35.1
    2,956,798
    84,239
    35.1
    3,000,000
    85,470
    Teachers (Full Time)
    335.0
    18,504,393
    55,237
    334.4
    19,079,630
    57,056
    335.0
    19,100,000
    57,015
    Other Certified (Licensed) Personnel
    42.9
    2,642,618
    61,599
    43.1
    2,738,421
    63,536
    43.1
    2,750,000
    63,805
    Classified Personnel
    300.2
    9,043,389
    30,125
    307.0
    9,383,413
    30,565
    312.4
    9,500,000
    30,410
    Substitutes/Temporary Help
    XXXXX
    648,196 XXXXXXXXX
    XXXXX
    675,584 XXXXXXXXX
    XXXXX
    675,000 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
    2011-12 Actual
    2012-13 Actual
    2013-14 Contracted
    0
    10,000
    20,000
    30,000
    40,000
    50,000
    60,000
    70,000
    80,000
    90,000
    Administrators
    (Certified/Non-Certified)
    Teachers (Full Time)
    Other Certified (Licensed)
    Personnel
    Classified Personnel
    85,470
    57,015
    63,805
    30,410
    Average Salary
    2011-2012
    2012-2013
    2013-2014
    11
    KSDE Website Information Available
    K-12 Statistics (Building, District or State Totals)
    http://svapp15586.ksde.org/k12/k12.aspx
    • Attendance / Enrollment Reports
    • Staff Reports
    • Graduates / Dropouts Reports
    • Crime / Violence Reports
    School Finance Reports and Publications
    • Certified Personnel
    • Enrollment
    • Dropouts
    • Graduates
    • Salary Reports
    Kansas Building Report Card
    • Attendance Rate
    • Graduation Rate
    • Dropout Rate
    • School Violence
    • Assessments
    • Reading
    • Mathematics
    • Writing
    • Graduates Passing Adv. Science Courses
    • Graduates Passing Adv. Math Courses
    http://www.ksde.org/Default.aspx?tabid=1870
    http://svapp15586.ksde.org/rcard/
    12
    Coding the USD Budget Document
    Funds will have the general definition as currently used under Kansas law which would include such funds
    fu
    as
    n
    g
    c
    e
    tio
    ne
    n
    r
    s
    alp,
    evrfocormatioed
    nabl
    ye
    duschcoaotionl
    p, erssopnnecial e
    lor eduactivcatioityn. ,
    T
    e
    h
    tc
    e
    .
    fun
    W
    ct
    ith
    ion
    in
    d
    e
    es
    a
    cr
    ch
    ib
    f
    es
    un
    t
    d
    he
    w
    a
    il
    ct
    l
    i
    b
    vi
    e
    ty
    a
    fo
    b
    r
    re
    w
    a
    h
    k
    i
    dow
    ch a
    n
    ser
    of
    vi
    5
    ce
    ma
    or
    jor
    material object is acquired.
    These 5 major functions include instruction, support services, operation of- non
    instructional services, facilities acquisition and construction servsic, eand other outlays such as debt service
    and fund transfers.
    Functions are further broken down into subfunctions, service areas and areas of responsibility. The major
    subfunctions fall under the support services. The services include student support, instructional support,
    general administration, school administration, operations and maintenance, and other support services.
    Each of these levels consists of activities that havomee s what the same general operational objectives.
    Furthermore, categories of activities comprising each of these divisions and subdivisions are grouped
    according to the princFipulne
    ctionth
    at the activities can be combined, compared, and are related. For example:
    Subfunction
    Service area
    Area of responsibility services
    2000
    2300
    2310
    2313
    Support Services
    General Administration
    Board of Education Services
    Board Treasurer
    An effort has been made to group together functions in relation to the magnitude of expenditures typically
    found in the LEA. This grouping corresponds to the categories most frequently requested in reporting to
    external authorities, especially the dfeeral government. The numbering code for functions are always in even
    thousands, such as 1000; 2000; 3000; etc.
    Within each function or subfunction will be a breakdown of expenditures that will be
    objec
    code
    t
    s.
    Examples of object codes would be saarlies, employee benefits, purchased professional and technical services,
    purchased property services, other purchased services, supplies and equipment. The object codes may have a
    further breakdown by different types of expenditures under each object c. odeFor example, salaries could be
    further broken down into salaries for teachers and other salaries for instruction.
    Below are definitions taken from the
    Kansas Accounting Handbooexk
    plaining what expenditures
    should be charged under which code.
    FUNCTION DEFINITIONS
    EXPENDITURES
    Code
    1000 Instruction
    Instruction includes the activities dealing directly with the interaction between teachers and students.
    Teaching may be provided for students in a school classroom, in another location such as a home or
    hospital, and in other learning situations such as those inivng
    olvco-curricular activities. It may also be
    provided through some other approved medium such as twwoa-y interactive video, television, radio,
    telephone, and correspondence. Included here are the activities of aides or classroom assistants of any
    type (clerks, graders, teaching machines, etc.) that assist in the instructional process.
    Include only regular and par-ttime teachers, teacher aides, or assistants, homebound teachers, hospital
    based teachers, substitute teachers and teachers on sabbatical leave.
    2000 Support Services
    Support services provide administrative, technical (such as guidance and health), and logistical support to
    facilitate and enhance instruction. These services exist to fulfill the objectives of instruction, community
    services and enterprise programs, rather than as entities within themselves.
    The subfunction of this function include: Student Support Services, Instructional Staff Support Services,
    General Administration, School Administration, Business, Operation and Maintenance of Plant Services,
    Student Transportation, Central Support, and Other Support.
    3000 Operation of Non-Instructional Services
    Activities concerned with providing non-instructional services to students, staff or the community. This
    would include such activities as food service operations, enterprise operations (such as LEA bookstores)
    and community services (such as recreation, public library, and historical museum).
    4000 Facilities Acquisition and Construction Service
    Activities concerned with acquiring land and buildings; remodeling buildings; constructing buildings and
    additions to buildings; initially installing or extending service systems and other b-uin iltequipment; and
    improving sites.
    5000 Other Services
    A number of outlays of governmental funds are not properly classified as expenditures, but still require
    budgetary or accounting control. These are classified under
    Other Servic
    Th
    es.
    ese include debt service
    payments (principal and interest) and certain transfers of monies from one fund to another.
    SUBFUNCTION DEFINITIONS
    EXPENDITURES
    Definitio- n A subfunction is the next level of accounting breakdown under the functions. An illustration of
    th
    Co
    is
    de
    in the Support Services function would be:
    2000 Support Services
    2100
    Student Support Services
    2200
    Instructional Staff Support Services
    2300
    General Administration
    2400
    School Administration
    2500
    Central Services
    2600
    Operation and Maintenance of Plant Services
    2700
    Student Transportation Services
    2900
    Other Support Services
    The numbering code for the main subfunctions always has been hundreds in the last 3 digits such as 2100,
    2200, etc.; 3100, 3200, etc. Further breakdown below the main subfunctions will continue such as:
    2110
    2111
    2112
    OBJECT DEFINITIONS
    EXPENDITURES
    The final breakdown of expenditures is called object codes. The object codes include such expenditures as
    salaries, employee benefits, purchased services, supplies and equipment. A detailed breakdown of object
    codes is provided for those schools that would like a further breakdown.
    Listed below are the nine major object codes and their definitions:
    Code
    100
    Personal Services - Salaries
    - amounts paid to all employees of the district. This includes gross
    salary for personal services rendered hwile in the payroll of the district.
    200
    Employee Benefits
    - Amounts paid by the district in behalf of employees; these amounts are not
    included in the gross salary, but are in addition to that amount. Such payments are fringe payments
    and, while not paid directly to employees, nevertheless are part of the cost of personal services.
    Used
    with all functions except 5000.
    There are no subfunctions in the
    Instruction function category.
    300 Purchased Professional and Technical Services
    - services which by their nature can be
    performed only by persons or firms with specialized skills and knowledge. Included are the services
    of architects, engineers, auditors, dentists, medical doctors, lawyers, consultants, teachers,
    accountants, etc.
    400
    Purchased Property Services
    - services purchased to operate, repair, maintain, and rent property
    owned or used by the district.
    These services are performed by persons other than district employees.
    500
    Other Purchased Services
    - amounts paid for services rendered by organizations or personnel not
    on the payroll of the district (separate from Professional and Technical Services or Property
    Services). While a product may or may not result from the transaction, the primary reason for the
    purchase is the service provided.
    600
    Supplies and Materials
    - amounts paid for items that are consumed, worn out, or deteriorated
    through use.
    700 Property
    - expenditures for acquiring fixed assets, including land or existing buildings;
    improvements of grounds; initiael quipment; additional equipment; and replacement of equipment.
    800
    Other Objects
    -amounts paid for goods and services not otherwise classified above.
    900 Other Uses of Funds (Appropriated Funds Only)
    - this series of codes is used to classify
    transactions which are not properly recorded as expenditures to the LEA but require budgetary or
    accounting control. These include redemption of principal and interest on -lteonrm
    g debt and fund
    transfers.
    Used with governmental funds only.
    Fund Classification Descriptions
    Description
    General Fund, Supplemental General Fund (i.e. Local Option Budget/LOB)
    Accounts for all financial resources of the LEA except those required to be accounted for in another fund.
    Special Revenue Funds (Adult Education, Special Liability Expense, Adult Supplemental Education, Bilingual
    Education, Virtual Education, Driver Training, Professional Development, Parent Education Program, Summer
    School, Special Education, Vocational Education, Textbook & Student Materials Revolving Fund, Capital Outlay
    Fund, Extraordinary School Program, Food Service, Extraordinary Growth Facility, Coop Special Education, Federal
    Funds, At Risk 4yr Old, At Risk K-12, Declining Enrollment, Tuition Reimbursement and KPERS.)
    Account for the proceeds of specific revenue sources (other than expendable trusts or major capital
    projects) that are legally restricted to expenditure for specified purposes. Some examples of special
    revenue funds might include:
    Restricted State or Federal grant-sin-aid
    Restricted tax levies
    A separate fund may be used for each restricted source, or one fund may be used supplemented by the
    dimension Project/Reporting code.
    Capital Project Funds
    Account for bond proceeds used to acquire or construmact jor capital facilities.
    Debt Service Funds (Bond & Interest, Special Assessment, No-Fund Warrants and Temporary Notes)
    Account for the accumulation of resources for, and the payment of general debt, principal and interest.
    Internal Service Funds
    Internal Service Funds are used to account for the financing on a rceosimt-bursement basis of goods or
    services provided by one department or agency to other departments or outside agencies. This type of
    fund is used to ensure that all costs are accounted for and recovered through user fees. However, use of
    an internal service fund is not required. It is acceptable to use a special revenue fund for this purpose.
    Trust and Agency Funds (Recreation Commission, Recreation Commission Employees Benefit, Library Board,
    Library Board Employees Benefit, Historical Museum, School Retirement, Special Reserve Fund, Contingency
    Reserve Fund, Gifts and Grants.)
    General Fixed Asset Accounts
    All of a governmental unit's fixed assets which are not recorded in an enterprise, internal service, or trust
    fund, should be recorded in the General Fixed Assets Account Group. This account group is not a fund
    and does not, therefore, report operations like gthene eral fund or a special revenue fund. It is essentially
    a list of the district's fixed assets and is designed to help ensure accountability.
    General Long-Term Debt Account Group
    All of a governmental unit's lon-tegrm debt that is not recorded in annt eerprise, internal service, or trust
    fund, should be recorded in the General Lo-Tngerm Debt Account Group. This account group is not a fund
    and does not, therefore report operations like the general fund or a special revenue fund. It is essentially
    a list of the district's unmatured debt such as general obligation bonds, temporary notes, anfud nd no-
    warrants. It would also include liabilities for certain compensated absences (vacation and sick leave) and
    other claims and judgments against the district.
    NOTE: Student Activity Funds
    Accounts for moneys related tof ees and user charges, gate receipts, school project accounts, student
    organization accounts, and special revolving accounts. Go
    online to
    www.ksde.org
    , look under most
    requested topics and select > School Finance. Under School Finance Index, select Guidelines and Manuals
    and download the
    Kansas Accounting Handbook
    . Refer to the section calle
    G
    d
    uidelines for School Activity
    Funds
    that outlines the speifcic guidelines for these accounts.

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