Unified School District No. 231 Gardner-Edgerton Finance/budget/Budget...Student & Instructional Support 2,034,209 7% 2,252,112 7% 11% 2,449,604 7% 9% General Administration 1,549,652

Unified School District No. 231 Gardner-Edgerton

i

• Budget General Information (characteristics of district)

• Supplemental Information for Tables in Summary of Expenditures

• KSDE Website Information Available

• Summary of Expenditures (Sumexpen.xls)

1

2004-2005 Budget General Information USD #: 231

Introduction

Dear Patron,

In this booklet, you will find information pertaining to the proposed 2004-2005 School District Budget. The Hearing on the proposed budget will be held on Monday, August 2, 2004, in the Board of Education Meeting Room. The District Office Building is located at 231 East Madison Street in Gardner and the meeting will begin at 5:30 P.M.

Financially, the past three years have been extremely difficult – not only in USD 231, but for all schools across the entire State of Kansas. Although the economic conditions appear to be improving, the economic slowdown of the past three years has resulted in no “new money” for Kansas School Districts. For the fourth straight fiscal year, the Base State Aid Per Pupil has not changed.

Managing growth continues to be a complex task for the Board of Education. Balancing school boundaries, purchasing land for new schools, constructing new schools, maintaining and improving existing schools, reviewing and revising the curricular standards to maintain compliance with Federal and State mandates and recruiting and retaining quality staff continue to be many of the challenges that the Board of Education and Administration deal with on a daily basis. Fortunately, they are facing the task “head on” and planning ahead to meet the needs of students.

The Board of Education and the Staff of the district invite you to visit your schools often. The district is proud of the record of accomplishments and is looking forward to an exciting future as the district continues to evolve into one of the premier school districts in the area. Please feel free to contact me if you have questions or comments about the information in this budget booklet. Sincerely, Eric Hansen Director of Business & Finance

2

Board Members

Gerald Beach, President Steve Hale, Vice President

Gary Duggan, Mary Herbert, Randy Fruits, Tim Rayburn & James Repshire

Key Staff

District Administration Dr. Bill Gilhaus, Superintendent of Schools

Dr. Tim Yoho, Deputy Superintendent Sue Amos, Director of Testing & Assessments

Lora Baugher, Director of Information Systems & Technology Julie Bear, District Communications

Eric Hansen, Director of Business & Finance Phil Lenahan, Director of Buildings & Grounds

Judy Martin, Director of Special Services Bill Miller, Director of Operations & Maintenance

Janet Reynolds, Director of Curriculum & Instruction Carol Semrau, Director of Food Services

Doug Sumner, Director of Human Resources

The District’s Accomplishments and Challenges See Introduction and Letter to School District Patrons…

3

Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) 2. Summary of General Fund Expenditures by Function 3. Summary of Supplemental General Fund Expenditures by Function 4. Summary of General and Supplemental General Fund Expenditures by Function 5. Summary of Special Education Fund by Function 6. Instruction Expenditures (1000) 7. Student and Instructional Support Expenditures (2100 & 2200) 8. General Administration Expenditures (2300) 9. School Administration Expenditures (2400) 10. Operations and Maintenance Expenditures (2600) 11. Other Costs (2500, 2800 & 2900: Other Supplemental Services) (3000: Non-Instruction

Services) 12. Capital Improvements (4000) 13. Debt Services (5000) 14. Miscellaneous Information Unencumbered Cash Balance by Fund 15. Reserve Funds Unencumbered Cash Balance 16. Other Information - FTE 17. Miscellaneous Information Mill Rates by Fund 18. Other Information – Assessed Valuation and Bonded Indebtedness Note: The FTE (full time equivalency) used in this report to calculate the “Amount Per Pupil” is defined as following: Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time.

4

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

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

School Finance Reports and Publications http://www.ksde.org/leaf/reports_and_publications/reports.html

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

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

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

o Reading o Mathematics o Writing

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

USD# 231

Summary of Total Expenditures By Function(All Funds)

% % % % %2002-2003 of 2003-2004 of inc/ 2004-2005 of inc/

Actual Tot Actual Tot dec Budget Tot dec

Instruction 13,264,610 47% 13,715,911 45% 3% 15,364,024 45% 12%

Student & Instructional Support 2,034,209 7% 2,252,112 7% 11% 2,449,604 7% 9%

General Administration 1,549,652 6% 1,533,135 5% -1% 1,778,657 5% 16%

School Administration (Building) 1,232,964 4% 1,287,330 4% 4% 1,499,431 4% 16%

Operations & Maintenance 1,454,073 5% 2,446,976 8% 68% 2,627,667 8% 7%

Capital Improvements 1,283,545 5% 757,038 3% -41% 1,178,257 3% 56%

Debt Services 4,747,358 17% 5,586,653 19% 18% 6,497,388 19% 16%

Other Costs 2,385,914 9% 2,602,008 9% 9% 2,971,609 9% 14%

Total Expenditures 27,952,325 100% 30,181,163 100% 8% 34,366,637 100% 14%

Amount per Pupil $9,174 $9,360 2% $10,132 8%

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

Further definition of what goes into each category:Instruction - 1000 Operations & Maintenance - 2600Student & Instructional Support - 2100 & 2200 Other Costs - 2500, 2900 and 3000 and all others not included elsewhereGeneral Administration - 2300 Capital Improvements - 4000School Administration (Building) - 2400 Debt Services - 5100 Transfers - 5200

The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Technology Education, Vocational Education, School Retirement, Professional Development, Bond & Interest #1, Bond & Interest #2, No-Fund Warrant, Special Assessment, Parent Education, Technology Education, School Retirement, Student Materials Revolving & Textbook Rental, Gifts/Grants, KPERS Special Retirement Contribution, Contingency, Special Liability Expense, Federal Funds, Adult Education, Adult Supplemental Education, Area Vocational Education, and Special Education Coop.

Summary of Total Expenditures By Function (All Funds)

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

Instruction Student &Instructional

Support

GeneralAdministration

SchoolAdministration

(Building)

Operations &Maintenance

CapitalImprovements

Debt Services Other Costs

2002-20032003-20042004-2005

2004-2005 Summary of Total Expenditures By Function (All Funds)

Instruction45%

Debt Services19%

Other Costs9%

Capital Improvements3%

Operations & Maintenance8%

Student & Instructional Support7%

General Administration5%

School Administration (Building)4%

InstructionStudent & Instructional SupportGeneral AdministrationSchool Administration (Building)Operations & MaintenanceCapital ImprovementsDebt ServicesOther Costs

9/21/2004 10:10 AM Sumexpen.xls Page 1 of 19

USD# 231

Summary of General Expendituresby Function

% % % % %2002-2003 of 2003-2004 of inc/ 2004-2005 of inc/


Instruction 7,835,449 59% 7,214,046 52% -8% 7,846,802 52% 9%




Operations & Maintenance 1,402,136 10% 1,709,046 12% 22% 1,692,255 11% -1%

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

Other Costs 162,328 1% 926,121 7% 471% 1,000,534 7% 8%


Amount per Pupil $4,390 $4,315 -2% $4,419 2%

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

Summary of General Fund Expendituresby Function

0

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

7,000,000

8,000,000

9,000,000


Support



(Building)


CapitalImprovements

Other Costs

2002-20032003-20042004-2005

2004-2005 Summary of General Fund Expendituresby Function

Instruction52%

Student & Instructional Support

11%


School Administration (Building)

10%


Other Costs7%

InstructionStudent & Instructional SupportGeneral AdministrationSchool Administration (Building)Operations & MaintenanceCapital ImprovementsOther Costs


USD# 231

Summary of Supplemental General Fund Expendituresby Function

% % % % %2002-2003 of 2003-2004 of inc/ 2004-2005 of inc/


Instruction 1,449,991 99% 2,299,194 93% 59% 2,435,639 92% 6%

Student & Instructional Support 0 0% 155,014 6% 0% 175,000 7% 13%

General Administration 0 0% 0 0% 0% 0 0% 0%

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

Operations & Maintenance 0 0% 0 0% 0% 35,415 1% 0%


Other Costs 7,821 1% 9,056 0% 16% 10,000 0% 10%


Amount per Pupil $478 $764 60% $783 3%

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

2004-2005 Summary of Supplemental General Fund Expendituresby Function

Instruction92%

Operations & Maintenance1%Student & Instructional

Support7%


Summary of Supplemental General Fund Expendituresby Function

0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000


Support



(Building)


CapitalImprovements

Other Costs

2002-20032003-20042004-2005


USD# 231Summary of General and Supplemental General Fund

Expenditures by Function

% % % % %2002-2003 of 2003-2004 of inc/ 2004-2005 of inc/


Instruction 9,285,440 63% 9,513,240 58% 2% 10,282,441 58% 8%




Operations & Maintenance 1,402,136 9% 1,709,046 10% 22% 1,727,670 10% 1%


Other Costs 170,149 1% 935,177 6% 450% 1,010,534 6% 8%


Amount per Pupil $4,869 $5,079 4% $5,202 2%

The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-13 and adds togetherthe 'General Fund' and 'Supplemental General Fund' line items.

Summary of General and Supplemental General Fund Expenditures by Function

0

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000


Support



(Building)


CapitalImprovements

Other Costs

2002-20032003-20042004-2005

2004-2005 Summary of General and Supplemental General Fund Expenditures by Function

Instruction57%

Student & Instructional Support

11%


School Administration (Building)

8%


Other Costs6%



USD# 231

Summary of Special Education Fundby Function

% % % % %2002-2003 of 2003-2004 of inc/ 2004-2005 of inc/


Instruction 2,751,455 78% 2,933,960 76% 7% 3,176,971 74% 8%

Student & Instructional Support 7,621 0% 10,659 0% 40% 13,697 0% 29%

General Administration 254,164 7% 273,232 7% 8% 359,053 8% 31%

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

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


Other Costs 514,663 15% 619,658 16% 20% 727,322 17% 17%


Amount per Pupil $1,158 $1,190 3% $1,261 6%

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.)

Summary of Special Education Fund Expendituresby Function

0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000


Support



(Building)


CapitalImprovements

Other Costs

2002-20032003-20042004-2005

2004-2005 Summary of Special Education Fundby Function

Instruction75%


Other Costs17%



USD# 231Instruction Expenditures (1000)

% %2002-2003 2003-2004 inc/ 2004-2005 inc/

Actual Actual dec Budget dec

General 7,835,449 7,214,046 -8% 7,846,802 9%Federal Funds 516,747 548,644 6% 536,920 -2%Supplemental General 1,449,991 2,299,194 59% 2,435,639 6%Bilingual Education 12,500 15,000 20% 17,500 17%Capital Outlay 73,464 103,783 41% 134,102 29%Driver Education 16,412 22,665 38% 28,918 28%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 71,989 59,529 -17% 79,086 33%Special Education 2,751,455 2,933,960 7% 3,176,971 8%Technology Education 4,499Transportation 0Vocational Education 415,000 410,361 -1% 427,575 4%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 680,511Contingency Reserve 0 0 0%Text Book & Student Material 117,104 108,729 -7%Bond & Interest #1 0 0 0% 0 0%Bond & Interest #2 0 0 0% 0 0%No-Fund Warrant 0 0 0% 0 0%Special Assessment 0 0 0% 0 0%Temporary Note 0 0 0% 0 0%

SUBTOTAL 13,264,610 13,715,911 3% 15,364,024 12%Enrollment (FTE)* 3,046.8 3,224.6 6% 3,392.0 5%Amount per Pupil 4,354 4,254 -2% 4,529 6%

Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 13,264,610 13,715,911 3% 15,364,024 12%

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

Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education andSpecial Education Coop.

*Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollmentand kindergarten students attending full time.

Instruction Expenditures

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

2002-2003 2003-2004 2004-2005

Instruction Expenditures

01,000,0002,000,0003,000,0004,000,0005,000,0006,000,0007,000,0008,000,0009,000,000

2002-2003 2003-2004 2004-2005

General Supplemental GeneralSpecial Education


USD# 231

Student and Instructional Support Expenditures (2100 & 2200)

% %2002-2003 2003-2004 inc/ 2004-2005 inc/


General 1,451,526 1,530,986 5% 1,681,933 10%Federal Funds 0 0 0% 0 0%Supplemental General 0 155,014 0% 175,000 13%Bilingual Education 0 0 0% 0 0%Capital Outlay 158,684 199,119 25% 251,748 26%Driver Training 0 0 0% 0 0%Extraordinary School Program 0 0 0% 0 0%Food Service 0 0 0% 0 0%Professional Development 98,379 150,000 52% 140,000 -7%Parent Education Program 100,305 103,115 3% 116,352 13%Summer School 0 0 0% 0 0%Special Education 7,621 10,659 40% 13,697 29%Technology Education 129,334Transportation 0Vocational 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 70,874Contingency Reserve 1,979 0 -100%Text Book & Student Material 86,381 103,219 19%Bond & Interest #1 0 0 0% 0 0%Bond & Interest #2 0 0 0% 0 0%No-Fund Warrant 0 0 0% 0 0%Special Assessment 0 0 0% 0 0%Temporary Note 0 0 0% 0 0%

SUBTOTAL 2,034,209 2,252,112 11% 2,449,604 9%Enrollment (FTE)* 3,046.8 3,224.6 6% 3,392.0 5%Amount per Pupil 668 698 5% 722 3%

Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 2,034,209 2,252,112 11% 2,449,604 9%Amount per Pupil $668 $698 5% $722 3%




Student and Instructional Support Expenditures

0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

2002-2003 2003-2004 2004-2005


USD# 231

General Administration Expenditures (2300)

% %2002-2003 2003-2004 inc/ 2004-2005 inc/


General 1,293,246 1,250,824 -3% 1,342,862 7%Federal Funds 0 0 0% 0 0%Supplemental General 0 0 0% 0 0%Bilingual Education 0 0 0% 0 0%Capital Outlay 2,242 7,425 231% 12,608 70%Driver Training 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 254,164 273,232 8% 359,053 31%Technology Education 0Transportation 0Vocational Education 0 0 0% 0 0%Gifts/Grants 0 1,654 0% 2,068 25%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 62,066Contingency Reserve 0 0 0%Text Book & Student Material 0 0 0%Bond & Interest #1 0 0 0% 0 0%Bond & Interest #2 0 0 0% 0 0%No-Fund Warrant 0 0 0% 0 0%Special Assessment 0 0 0% 0 0%Temporary Note 0 0 0% 0 0%

SUBTOTAL 1,549,652 1,533,135 -1% 1,778,657 16%Enrollment (FTE)* 3,046.8 3,224.6 6% 3,392.0 5%Amount per Pupil 509 475 -7% 524 10%

Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 1,549,652 1,533,135 -1% 1,778,657 16%




General Administration Expenditures

0

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

1,600,000

1,800,000

2,000,000

2002-2003 2003-2004 2004-2005


USD# 231

School Administration Expenditures (2400)

% %2002-2003 2003-2004 inc/ 2004-2005 inc/


General 1,231,011 1,282,802 4% 1,424,579 11%Federal Funds 0 0 0% 0 0%Supplemental General 0 0 0% 0 0%Bilingual Education 0 0 0% 0 0%Capital Outlay 1,953 4,528 132% 7,103 57%Driver Training 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%Technology Education 0Transportation 0Vocational 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 67,749Contingency Reserve 0 0 0%Text Book & Student Material 0 0 0%Bond & Interest #1 0 0 0% 0 0%Bond & Interest #2 0 0 0% 0 0%No-Fund Warrant 0 0 0% 0 0%Special Assessment 0 0 0% 0 0%Temporary Note 0 0 0% 0 0%

SUBTOTAL 1,232,964 1,287,330 4% 1,499,431 16%Enrollment (FTE)* 3,046.8 3,224.6 6% 3,392.0 5%Amount per Pupil 405 399 -1% 442 11%





School Administration Expenditures

0

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

1,600,000

2002-2003 2003-2004 2004-2005


USD# 231

Operations and Maintenance Expenditures (2600)

% %2002-2003 2003-2004 inc/ 2004-2005 inc/


General 1,402,136 1,709,046 22% 1,692,255 -1%Federal Funds 0 0 0% 0 0%Supplemental General 0 0 0% 35,415 0%Bilingual Education 0 0 0% 0 0%Capital Outlay 24,539 104,682 327% 80,143 -23%Driver Training 3,203 2,234 -30% 5,222 134%Extraordinary School Program 0 0 0% 0 0%Food Service 24,195 24,815 3% 33,351 34%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%Technology Education 0Transportation 0Vocational Education 0 0 0% 0 0%Gifts/Grants 0 606,199 0% 718,286 18%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 62,995Contingency Reserve 0 0 0%Text Book & Student Material 0 0 0%Bond & Interest #1 0 0 0% 0 0%Bond & Interest #2 0 0 0% 0 0%No-Fund Warrant 0 0 0% 0 0%Special Assessment 0 0 0% 0 0%Temporary Note 0 0 0% 0 0%






Operations and Maintenance Expenditures

0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

2002-2003 2003-2004 2004-2005


USD# 231

Other Costs(2500 & 2900: Other Supplemental Services)

(2700: Transportation)(3000: Non-Instruction Services)

% %2002-2003 2003-2004 inc/ 2004-2005 inc/


General 162,328 926,121 471% 1,000,534 8%Federal Funds 0 0 0% 0 0%Supplemental General 7,821 9,056 16% 10,000 10%Bilingual Education 0 0 0% 0 0%Capital Outlay 26,228 54,632 108% 87,875 61%Driver Training 0 0 0% 0 0%Extraordinary School Program 0 0 0% 0 0%Food Service 920,215 992,541 8% 1,107,769 12%Professional Development 0 0 0% 0 0%Parent Education Program 0 0 0% 0 0%Summer School 0 0 0% 0 0%Special Education 514,663 619,658 20% 727,322 17%Technology Education 0Transportation 754,659Vocational 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 38,109Contingency Reserve 0 0 0%Text Book & Student Material 0 0 0%Bond & Interest #1 0 0 0% 0 0%Bond & Interest #2 0 0 0% 0 0%No-Fund Warrant 0 0 0% 0 0%Special Assessment 0 0 0% 0 0%Temporary Note 0 0 0% 0 0%






Other Costs

0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

2002-2003 2003-2004 2004-2005


USD# 231

Capital Improvements Expenditures (4000)

% %2002-2003 2003-2004 inc/ 2004-2005 inc/


General 0 0 0% 0 0%Federal Funds 0 0 0% 0 0%Supplemental General 0 0 0% 0 0%Bilingual Education 0 0 0% 0 0%Capital Outlay 1,246,219 718,124 -42% 1,106,266 54%Driver Training 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%Technology Education 0Transportation 0Vocational 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 0Contingency Reserve 0 0 0%Text Book & Student Material 0 0 0%Bond & Interest #1 0 0 0% 0 0%Bond & Interest #2 0 0 0% 0 0%No-Fund Warrant 0 0 0% 0 0%Special Assessment 37,326 38,914 4% 71,991 85%Temporary Note 0 0 0% 0 0%

SUBTOTAL 1,283,545 757,038 -41% 1,178,257 56%Enrollment (FTE)* 3,046.8 3,224.6 6% 3,392.0 5%Amount per Pupil 421 235 -44% 347 48%

Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 1,283,545 757,038 -41% 1,178,257 56%




Capital Improvements (4000)

0

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

2002-2003 2003-2004 2004-2005


USD# 231

Debt Services Expenditures (5100)

% %2002-2003 2003-2004 inc/ 2004-2005 inc/


General 0 0 0% 0 0%Federal Funds 0 0 0% 0 0%Supplemental General 0 0 0% 0 0%Bilingual Education 0 0 0% 0 0%Capital Outlay 0 0 0% 0 0%Driver Training 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%Technology Education 0Transportation 0Vocational 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 0Contingency Reserve 0 0 0%Text Book & Student Material 0 0 0%Bond & Interest #1 4,747,358 5,586,653 18% 6,497,388 16%Bond & Interest #2 0 0 0% 0 0%No-Fund Warrant 0 0 0% 0 0%Special Assessment 0 0 0% 0 0%Temporary Note 0 0 0% 0 0%

SUBTOTAL 4,747,358 5,586,653 18% 6,497,388 16%Enrollment (FTE)* 3,046.8 3,224.6 6% 3,392.0 5%Amount per Pupil 1,558 1,733 11% 1,916 11%





Debt Services (5100)

0

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

7,000,000

2002-2003 2003-2004 2004-2005


USD# 231

Transfers (5200)

% %2002-2003 2003-2004 inc/ 2004-2005 inc/


General 2,255,837 2,657,286 18% 2,140,350 -19%Federal Funds 0 0 0% 0 0%Supplemental General 2,451,450 1,626,879 -34% 1,626,275 0%Bilingual Education 0 0 0% 0 0%Capital Outlay 0Driver Training 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%Technology Education 0Transportation 0Vocational 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 0Contingency Reserve 0 0 0%Text Book & Student Material 0 0 0%Bond & Interest #1 0 0 0% 0 0%Bond & Interest #2 0 0 0% 0 0%No-Fund Warrant 0 0 0% 0 0%Special Assessment 0 0 0% 0 0%Temporary Note 0 0 0% 0 0%

SUBTOTAL 4,707,287 4,284,165 -9% 3,766,625 -12%Enrollment (FTE)* 3,046.8 3,224.6 6% 3,392.0 5%Amount per Pupil 1,545 1,329 -14% 1,110 -16%

Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 4,707,287 4,284,165 -9% 3,766,625 -12%




Transfers (5200)

0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

4,000,000

4,500,000

5,000,000

2002-2003 2003-2004 2004-2005


USD# 231Miscellaneous Information

Unencumbered Cash Balance by Fund

July 1, 2002 July 1, 2003 July 1, 2004General 0 33 0Federal Funds 16,548 14,670 6,845Supplemental General 105,949 220,781 528,297Bilingual Education 0 0 0Capital Outlay 863,767 361,001 1,164,853Driver Training 41,975 51,060 57,290Extraordinary School Program 0 0 0Food Service 121,529 168,255 266,410Professional Development 16,780 73,277 64,997Parent Education Program 12,132 50,153 69,999Summer School 42,233 56,233 70,000Special Education 520,042 557,873 750,000Technology Education 0Transportation 0Vocational Education 0 0 0Gifts/Grants 0 132,142 65,354Special Liability 0 0 0School Retirement 0 0 0Extraordinary Growth Facilities 0 0 0Special Reserve 0 0KPERS Spec. Ret. Contribution 0Contingency Reserve 250,000 293,262Text Book & Student Material 37,170 57,998Bond & Interest 1 2,155,837 3,070,319 6,991,933Bond & Interest 2 0 0 0No Fund Warrant 0 0 0Special Assessment 5,345 11,592 61,743Temporary Note 0 0 0

SUBTOTAL 4,189,307 5,118,649 10,097,721Enrollment (FTE)* 3,046.8 3,224.6 3,392.0Amount per Pupil 1,375 1,587 2,977

Adult Education 0 0 0Adult Supplemental Education 0 0 0Area Vocational School 0 0 0Special Education Coop 0 0 0TOTAL 4,189,307 5,118,649 10,097,721




Unencumbered Cash Balances by Fund

0

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000

2002 2003 2004


USD# 231

Reserve FundsUnencumbered Cash Balance

July 1, 2002 July 1, 2003Special Reserve 0 0TOTAL OTHER 0 0Amount per Pupil $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 placedin the Self Insured Fund to pay for claims which may arise from the categories listed above.

Unencumbered Cash Balances by Fund (Reserve Funds Only)

0

0

0

0

0

1

1

1

1

1

1

2002 2003


USD# 231Other Information

2000-2001 2001-2002 % 2002-2003 % 2003-2004 % 2004-2005 %Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/

dec dec dec dec

Enrollment (FTE)* 2,740.7 2,944.0 7% 3,046.8 3% 3,224.6 6% 3,392.0 5%

Enrollment (FTE)** N/A 2,944.0 3,046.8 3% 3,224.6 6% 3,392.0 5%Number of Students - Free Meals 279 397 42% 372 -6% 453 22% 450 -1%Number of Students - Reduced Meals 216 163 -25% 240 47% 239 0% 261 9%

*FTE for state aid and budget authority purposes for general fund.

** FTE includes 9/20 enrollment used for state aid purposes and adding the additional FTE for preschool programs, headstart, and all-daykindergarten. For example, preschool students attending half days on September 20th would be counted as .5 FTE. Kindergartenstudents attending full time every day would be counted as 1.0 FTE.

Enrollment (FTE)* for Budget Authority

0.0

500.0

1000.0

1500.0

2000.0

2500.0

3000.0

3500.0

4000.0

2000-2001 2001-2002 2002-2003 2003-2004 2004-2005

Low Income Students

050

100150200250300350400450500

2000-2001 2001-2002 2002-2003 2003-2004 2004-2005

Free MealsReduced Meals

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

0.0

500.0

1,000.0

1,500.0

2,000.0

2,500.0

3,000.0

3,500.0

4,000.0

2001-2002 2002-2003 2003-2004 2004-2005


USD# 231

Miscellaneous InformationMill Rates by Fund

2002-2003 2003-2004 2004-2005Actual Actual Budget

General 20.000 20.000 20.000Supplemental General 17.650 11.710 17.062Adult Education 0.000 0.000 0.000Capital Outlay 5.030 6.980 7.000Special Liability 0.000 0.000 0.000School Retirement 0.000 0.000 0.000Extraordinary Growth Facilities 0.000 0.000 0.000Bond & Interest 1 32.596 33.860 28.673Bond & Interest 2 0.000 0.000 0.000No Fund Warrant 0.000 0.000 0.000Special Assessment 0.218 0.390 0.203Temporary Note 0.000 0.000 0.000TOTAL USD 75.494 72.940 72.938Historical Museum 0.000 0.000 0.000Public Library Board 0.000 0.000 0.000Public Library Brd & Emp Benf 0.000 0.000 0.000Recreation Commission 0.000 0.000 0.000Recreation Commission Employee Benefit 0.000 0.000 0.000TOTAL OTHER 0.000 0.000 0.000

2004-2005 Miscellaneous InformationMill Rates by Fund (Total USD)

General27%

Supplemental General23%Capital Outlay

10%

Bond & Interest 140%

GeneralSupplemental GeneralAdult EducationCapital OutlaySpecial LiabilitySchool RetirementBond & Interest 1Bond & Interest 2Extraordinary Growth FacilitiesNo Fund WarrantSpecial AssessmentTemporary Note

Total USD Mill Rates

0.000

10.000

20.000

30.000

40.000

50.000

60.000

70.000

80.000

2002-2003 2003-2004 2004-2005


USD# 231Other Information

2002-2003 2003-2004 2004-2005Actual Actual Budget

Assessed Valuation $152,034,609 $180,356,211 $194,328,235

Bonded Indebtedness $60,590,000 $64,825,000 $78,805,000

Assessed Valuation

$0

$50,000,000

$100,000,000

$150,000,000

$200,000,000

$250,000,000

2002-2003 2003-2004 2004-2005

Bonded Indebtedness

$0

$10,000,000

$20,000,000

$30,000,000

$40,000,000

$50,000,000

$60,000,000

$70,000,000

$80,000,000

$90,000,000

2002-2003 2003-2004 2004-2005


Documents

Unified School District No. 231 Gardner-Edgerton Finance/budget/Budget...Student & Instructional Support 2,034,209 7% 2,252,112 7% 11% 2,449,604 7% 9% General Administration 1,549,652