Osawatomie Schools Finance/budget/Budget_at_a...Martha Kuder Director of Food Service 755-2194 Ed Clearwater Director of Facilities 755-3560 Steve Winegar Director of Custodial 755-4172

Osawatomie Schools

• Budget General Information (characteristics of district)

• Supplemental Information for Tables in Summary of Expenditures

• KSDE Website Information Available

• Summary of Expenditures (Sumexpen.xls)

1

2005-2006 Budget General Information USD #: 367

Introduction The following provides information regarding USD 367, Osawatomie, and the proposed 2005-2006 district budget. Interested patrons are encouraged to contact district personnel with questions. All Osawatomie USD 367 schools are fully accredited by the Kansas State Board of Education under the Quality Performance Accreditation system. The Osawatomie schools were pilot schools in the first year of this statewide initiative and have completed two accreditation cycles. Osawatomie USD 367 is committed to the future of its students. Throughout our schools - in science and math classes, language arts and social studies, music and technological education - caring educators are utilizing innovative instructional strategies to create successful learning environments. Our commitment to excellence in teaching is based on our belief in the potential of every student. Every year we ask our staff to work a little harder and dig a little deeper to make school improvement happen. And every year our teachers respond and come through. The primary objective is to provide quality programs and curriculum that will lead to improved student achievement USD 367 has worked diligently in the budget process to provide a budget that reflects fiscal responsibility as well as the overall values of the community. Parental interest, quality instruction, small class size and high expectations create an optimal learning climate. In addition, USD 367 has always enjoyed a high level of community support and involvement that has contributed to its success. The district has experienced three consecutive years of declining enrollment after several years of growth. Current indicators point to a stabilization of that enrollment or slight increase for this fiscal year.

Board Members Dr. Jeff Dorsett President 755-3044 Donna Eichorn Vice President 755-4962 Stanton Adams Member 755-2402 Marsha Adams Member 755-2279 Jackie Platt Member 755-2584 Tammy Booe Member 256-3410 Tammy Walmann Member 256-4063

Key Staff Robert L. Cook Superintendent of Schools 755-4172 Gary French Asst. Superintendent/Business 755-4172 Nancy Crowley Clerk of the Board 755-4172 Doug Chisam High School Principal 755-2191 Randy Madden Asst. High School Principal 755-2191 Dan Welch Middle School Principal 755-4155

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Chris McLean Asst. Middle School Principal 755-4155 Susan Gorman Title 1 and School Improvement 755-4133 Jeff White Trojan Elementary Principal 755-4133 Andrea Manes Swenson Center Principal 755-3220 Dr. Mike Hughes Director of Special Education 294-2032 Martha Kuder Director of Food Service 755-2194 Ed Clearwater Director of Facilities 755-3560 Steve Winegar Director of Custodial 755-4172

The District’s Accomplishments and Challenges Accomplishments:

• All Osawatomie Schools have been fully accredited by the QPA process and will be pilot schools this fall in the QPA process.

• The 4th grade reached the Standard of Excellence on the Spring 2005 State Math Assessment.

• Early interventions were strengthened with the expansion of twelve more students attending the Four-Year Old At-Risk Pre-School program.

• Graduation rates at USD367 have increased during the last two years. This increase has occurred due to the level of support that is provided to at-risk students through enrollment in the Alternative School program. Thirteen students graduated from the Alternative School program this year.

• Passage of 9.95 M bond issue in February for additional space at the high school and a community wellness center.

Challenges:

• A major concern for the district is the rising health care costs for its employees. The challenge of providing appropriate compensation to district employees continues to be compromised by the every-increasing cost of health care. The high cost of health insurance creates a strain on district finances and is a hardship for district employees.

• Maintaining existing programs when faced with declining State funding and the ensuing reduced budgets.

• Even as the total FTE of Osawatomie declines, we are continuing to enroll many new students with high needs.

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Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) 2. Summary of General Fund Expenditures by Function 3. Summary of Supplemental General Fund Expenditures by Function 4. Summary of General and Supplemental General Fund Expenditures by Function 5. Summary of Special Education Fund by Function 6. Instruction Expenditures (1000) 7. Student 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 & 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.

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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 5,502,406 56% 5,551,663 55% 1% 6,375,963 61% 15%

Student & Instructional Support 628,928 6% 727,149 7% 16% 703,819 7% -3%

General Administration 384,198 4% 445,498 4% 16% 475,047 5% 7%

School Administration (Building) 586,581 6% 595,241 6% 1% 646,815 6% 9%

Operations & Maintenance 1,015,803 10% 995,633 10% -2% 1,014,052 10% 2%

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

Debt Services 682,605 7% 677,565 7% -1% 674,638 6% 0%

Other Costs 1,095,000 11% 1,115,212 11% 2% 510,421 5% -54%

Total Expenditures 9,895,521 100% 10,107,961 100% 2% 10,400,755 100% 3%

Amount per Pupil $8,390 $8,539 2% $8,867 4%

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.

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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# 367

Summary of Total Expenditures By Function(All Funds)

% % % % %2003-2004 of 2004-2005 of inc/ 2005-2006 of inc/


Instruction 5,551,663 55% 6,053,754 54% 9% 6,396,737 53% 6%

Student & Instructional Support 727,149 7% 711,556 6% -2% 894,640 7% 26%

General Administration 445,498 4% 605,915 5% 36% 477,215 4% -21%


Operations & Maintenance 995,633 10% 1,064,766 10% 7% 1,079,789 9% 1%

Capital Improvements 0 0% 117,213 1% 0% 50,000 0% -57%

Debt Services 677,565 7% 674,588 6% 0% 1,091,856 9% 62%

Other Costs 1,115,307 11% 1,283,118 12% 15% 1,372,253 11% 7%


Amount per Pupil $8,695 $9,781 12% $10,553 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, At Risk(4yr Old), At Risk(K-12), Capital Outlay, Driver Education, Declining Enrollment, 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, Area Vocational Education, and Special Education Coop.

Summary of Total Expenditures By Function (All Funds)

0

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

7,000,000

Instruction Student &Instructional

Support

GeneralAdministration

SchoolAdministration

(Building)

Operations &Maintenance

CapitalImprovements

Debt Services Other Costs

2003-20042004-20052005-2006

2005-2006 Summary of Total Expenditures By Function (All Funds)

Instruction54%

School Administration (Building)6%

Operations & Maintenance9%

Debt Services9%

Other Costs11%

Student & Instructional Support7%

General Administration4%

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

10/28/2005 1:16 PM Sumexpen.xls Page 1 of 19

USD# 367

Summary of General Expendituresby Function

% % % % %2003-2004 of 2004-2005 of inc/ 2005-2006 of inc/


Instruction 3,741,383 65% 4,068,872 67% 9% 3,903,890 68% -4%


General Administration 430,440 7% 452,803 7% 5% 458,864 8% 1%


Operations & Maintenance 33,309 1% 41,324 1% 24% 35,786 1% -13%


Other Costs 318,214 6% 334,355 5% 5% 89,709 2% -73%

Total Expenditures 5,752,750 100% 6,110,071 100% 6% 5,783,343 100% -5%

Amount per Pupil $4,949 $5,360 8% $5,047 -6%

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

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


Support



(Building)


CapitalImprovements

Other Costs

2003-20042004-20052005-2006

2005-2006 Summary of General Fund Expendituresby Function

Instruction67%

Student & Instructional Support

10%


School Administration (Building)

12%


Other Costs2%

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


USD# 367

Summary of Supplemental General Fund Expendituresby Function

% % % % %2003-2004 of 2004-2005 of inc/ 2005-2006 of inc/


Instruction 166,436 14% 140,039 12% -16% 244,000 16% 74%



School Administration (Building) 0 0% 0 0% 0% 6,000 0% 0%

Operations & Maintenance 960,694 82% 952,724 80% -1% 968,837 64% 2%


Other Costs 0 0% 0 0% 0% 259,530 17% 0%


Amount per Pupil $1,003 $1,042 4% $1,312 26%

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

2005-2006 Summary of Supplemental General Fund Expendituresby Function

Instruction16%


1%


Other Costs18%


Summary of Supplemental General Fund Expendituresby Function

0

200,000

400,000

600,000

800,000

1,000,000

1,200,000


Support



(Building)


CapitalImprovements

Other Costs

2003-20042004-20052005-2006


USD# 367Summary of General and Supplemental General Fund

Expenditures by Function

% % % % %2003-2004 of 2004-2005 of inc/ 2005-2006 of inc/


Instruction 3,907,819 56% 4,208,911 58% 8% 4,147,890 57% -1%




Operations & Maintenance 994,003 14% 994,048 14% 0% 1,004,623 14% 1%


Other Costs 318,214 5% 334,355 5% 5% 349,239 5% 4%


Amount per Pupil $5,951 $6,402 8% $6,358 -1%

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

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


Support



(Building)


CapitalImprovements

Other Costs

2003-20042004-20052005-2006

2005-2006 Summary of General and Supplemental General Fund Expenditures by Function

Instruction56%


9%


School Administration (Building)

10%


Other Costs5%



USD# 367

Summary of Special Education Fundby Function

% % % % %2003-2004 of 2004-2005 of inc/ 2005-2006 of inc/


Instruction 923,614 88% 998,541 85% 8% 1,029,181 84% 3%

Student & Instructional Support 14,500 1% 0 0% -100% 0 0% 0%

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% 0 0% 0%


Other Costs 113,975 11% 180,878 15% 59% 193,000 16% 7%


Amount per Pupil $905 $1,035 14% $1,066 3%

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

200,000

400,000

600,000

800,000

1,000,000

1,200,000


Support



(Building)


CapitalImprovements

Other Costs

2003-20042004-20052005-2006

2005-2006 Summary of Special Education Fundby Function

Instruction84%

Other Costs16%



USD# 367Instruction Expenditures (1000)

% %2003-2004 2004-2005 inc/ 2005-2006 inc/

Actual Actual dec Budget dec

General 3,741,383 4,068,872 9% 3,903,890 -4%Federal Funds 405,640 356,847 -12% 345,244 -3%Supplemental General 166,436 140,039 -16% 244,000 74%At Risk (4yr Old) 65,000At Risk (K-12) 321,609Bilingual Education 0 0 0% 0 0%Capital Outlay 83,281 96,170 15% 50,000 -48%Driver Education 11,308 17,995 59% 20,706 15%Declining Enrollment 0Extraordinary 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 923,614 998,541 8% 1,029,181 3%Vocational Education 87,400 46,405 -47% 90,000 94%Gifts/Grants 23,714 0 -100% 20,000 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 190,711 230,038 21%Contingency Reserve 0 29,297 0%Text Book & Student Material 13,021 8,798 -32%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 5,455,797 5,953,675 9% 6,319,668 6%Enrollment (FTE)* 1,162.5 1,140.0 -2% 1,146.0 1%Amount per Pupil 4,693 5,223 11% 5,515 6%

Adult Education 95,866 100,079 4% 77,069 -23%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0% 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 5,551,663 6,053,754 9% 6,396,737 6%

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,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 enrollmentand kindergarten students attending full time.

Instruction Expenditures

0

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

7,000,000

2003-2004 2004-2005 2005-2006

Instruction Expenditures

0500,000

1,000,0001,500,0002,000,0002,500,0003,000,0003,500,0004,000,0004,500,000

2003-2004 2004-2005 2005-2006

General Supplemental GeneralSpecial Education


USD# 367

Student and Instructional Support Expenditures (2100 & 2200)

% %2003-2004 2004-2005 inc/ 2005-2006 inc/


General 634,163 601,082 -5% 603,134 0%Federal Funds 0 8,239 0% 0 -100%Supplemental General 23,395 10,509 -55% 20,000 90%At Risk (4yr Old) 0At Risk (K-12) 70,391Bilingual Education 0 0 0% 0 0%Capital Outlay 0 28,581 0% 100,000 250%Driver Training 11 0 -100% 0 0%Declining Enrollment 0Extraordinary School Program 0 0 0% 0 0%Food Service 0 0 0% 0 0%Professional Development 18,500 14,862 -20% 12,141 -18%Parent Education Program 14,487 16,243 12% 17,000 5%Summer School 0 0 0% 0 0%Special Education 14,500 0 -100% 0 0%Vocational Education 0 0 0% 0 0%Gifts/Grants 9,230 0 -100% 30,000 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 27,097 41,974 55%Contingency Reserve 0 0 0%Text Book & Student Material 12,863 4,943 -62%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 727,149 711,556 -2% 894,640 26%Enrollment (FTE)* 1,162.5 1,140.0 -2% 1,146.0 1%Amount per Pupil 626 624 0% 781 25%

Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0% 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 727,149 711,556 -2% 894,640 26%Amount per Pupil $626 $627 0% $785 25%




Student and Instructional Support Expenditures

0

100,000

200,000

300,000

400,000

500,000

600,000

700,000

800,000

900,000

1,000,000

2003-2004 2004-2005 2005-2006


USD# 367

General Administration Expenditures (2300)

% %2003-2004 2004-2005 inc/ 2005-2006 inc/


General 430,440 452,803 5% 458,864 1%Federal Funds 0 0 0% 0 0%Supplemental General 15,058 84,500 461% 5,000 -94%At Risk (4yr Old) 0At Risk (K-12) 0Bilingual Education 0 0 0% 0 0%Capital Outlay 0 0 0% 0 0%Driver Training 0 0 0% 0 0%Declining Enrollment 0Extraordinary 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%Vocational Education 0 0 0% 0 0%Gifts/Grants 0 57,297 0% 0 -100%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 11,315 13,351 18%Contingency 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 445,498 605,915 36% 477,215 -21%Enrollment (FTE)* 1,162.5 1,140.0 -2% 1,146.0 1%Amount per Pupil 383 532 39% 416 -22%

Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0% 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 445,498 605,915 36% 477,215 -21%




General Administration Expenditures

0

100,000

200,000

300,000

400,000

500,000

600,000

700,000

2003-2004 2004-2005 2005-2006


USD# 367

School Administration Expenditures (2400)

% %2003-2004 2004-2005 inc/ 2005-2006 inc/


General 595,241 611,635 3% 691,960 13%Federal Funds 0 0 0% 0 0%Supplemental General 0 0 0% 6,000 0%At Risk (4yr Old) 0At Risk (K-12) 0Bilingual Education 0 0 0% 0 0%Capital Outlay 0 0 0% 0 0%Driver Training 0 0 0% 0 0%Declining Enrollment 0Extraordinary 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%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 27,740 32,733 18%Contingency 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 595,241 639,375 7% 730,693 14%Enrollment (FTE)* 1,162.5 1,140.0 -2% 1,146.0 1%Amount per Pupil 512 561 10% 638 14%

Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0% 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 595,241 639,375 7% 730,693 14%




School Administration Expenditures

0

100,000

200,000

300,000

400,000

500,000

600,000

700,000

800,000

2003-2004 2004-2005 2005-2006


USD# 367

Operations and Maintenance Expenditures (2600)

% %2003-2004 2004-2005 inc/ 2005-2006 inc/


General 33,309 41,324 24% 35,786 -13%Federal Funds 0 0 0% 0 0%Supplemental General 960,694 952,724 -1% 968,837 2%At Risk (4yr Old) 0At Risk (K-12) 0Bilingual Education 0 0 0% 0 0%Capital Outlay 0 54,338 0% 50,000 -8%Driver Training 1,506 0 -100% 2,600 0%Declining Enrollment 0Extraordinary School Program 0 0 0% 0 0%Food Service 124 285 130% 0 -100%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%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 16,095 22,566 40%Contingency 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 995,633 1,064,766 7% 1,079,789 1%Enrollment (FTE)* 1,162.5 1,140.0 -2% 1,146.0 1%Amount per Pupil 856 934 9% 942 1%

Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0% 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 995,633 1,064,766 7% 1,079,789 1%




Operations and Maintenance Expenditures

0

200,000

400,000

600,000

800,000

1,000,000

1,200,000

2003-2004 2004-2005 2005-2006


USD# 367

Other Costs(2500 & 2900: Other Supplemental Services)

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

% %2003-2004 2004-2005 inc/ 2005-2006 inc/


General 318,214 334,355 5% 89,709 -73%Federal Funds 0 3,223 0% 3,500 9%Supplemental General 0 0 0% 259,530 0%At Risk (4yr Old) 0At Risk (K-12) 0Bilingual Education 0 0 0% 0 0%Capital Outlay 0 0 0% 0 0%Driver Training 0 0 0% 0 0%Declining Enrollment 0Extraordinary School Program 0 0 0% 0 0%Food Service 683,118 742,940 9% 795,879 7%Professional Development 0 0 0% 0 0%Parent Education Program 0 0 0% 0 0%Summer School 0 0 0% 0 0%Special Education 113,975 180,878 59% 193,000 7%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 21,722 30,635 41%Contingency 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 1,115,307 1,283,118 15% 1,372,253 7%Enrollment (FTE)* 1,162.5 1,140.0 -2% 1,146.0 1%Amount per Pupil 959 1,126 17% 1,197 6%

Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0% 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 1,115,307 1,283,118 15% 1,372,253 7%




Other Costs

0

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

1,600,000

2003-2004 2004-2005 2005-2006


USD# 367

Capital Improvements Expenditures (4000)

% %2003-2004 2004-2005 inc/ 2005-2006 inc/


General 0 0 0% 0 0%Federal Funds 0 0 0% 0 0%Supplemental General 0 0 0% 0 0%At Risk (4yr Old) 0At Risk (K-12) 0Bilingual Education 0 0 0% 0 0%Capital Outlay 0 117,213 0% 50,000 -57%Driver Training 0 0 0% 0 0%Declining Enrollment 0Extraordinary 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%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%Contingency 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 0 117,213 0% 50,000 -57%Enrollment (FTE)* 1,162.5 1,140.0 -2% 1,146.0 1%Amount per Pupil 0 103 0% 44 -58%

Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0% 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 0 117,213 0% 50,000 -57%




Capital Improvements (4000)

0

20,000

40,000

60,000

80,000

100,000

120,000

140,000

2003-2004 2004-2005 2005-2006


USD# 367

Debt Services Expenditures (5100)

% %2003-2004 2004-2005 inc/ 2005-2006 inc/


General 0 0 0% 0 0%Federal Funds 0 0 0% 0 0%Supplemental General 0 0 0% 0 0%At Risk (4yr Old) 0At Risk (K-12) 0Bilingual Education 0 0 0% 0 0%Capital Outlay 0 0 0% 0 0%Driver Training 0 0 0% 0 0%Declining Enrollment 0Extraordinary 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%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%Contingency Reserve 0 0 0%Text Book & Student Material 0 0 0%Bond & Interest #1 677,565 674,588 0% 1,091,856 62%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 677,565 674,588 0% 1,091,856 62%Enrollment (FTE)* 1,162.5 1,140.0 -2% 1,146.0 1%Amount per Pupil 583 592 2% 953 61%

Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0% 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 677,565 674,588 0% 1,091,856 62%




Debt Services (5100)

0

200,000

400,000

600,000

800,000

1,000,000

1,200,000

2003-2004 2004-2005 2005-2006


USD# 367

Transfers (5200)

% %2003-2004 2004-2005 inc/ 2005-2006 inc/


General 1,113,789 702,102 -37% 1,077,440 53%Federal Funds 0 0 0% 0 0%Supplemental General 468,417 312,228 -33% 472,434 51%At Risk (4yr Old) 0At Risk (K-12) 0Bilingual Education 0 0 0% 0 0%Capital Outlay 0Driver Training 0 0 0% 0 0%Declining Enrollment 0Extraordinary 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%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%Contingency 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 1,582,206 1,014,330 -36% 1,549,874 53%Enrollment (FTE)* 1,162.5 1,140.0 -2% 1,146.0 1%Amount per Pupil 1,361 890 -35% 1,352 52%

Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0% 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 1,582,206 1,014,330 -36% 1,549,874 53%




Transfers (5200)

0

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

1,600,000

1,800,000

2003-2004 2004-2005 2005-2006


USD# 367Miscellaneous Information

Unencumbered Cash Balance by Fund

July 1, 2003 July 1, 2004 July 1, 2005General 0 0 0Federal Funds 0 0 0Supplemental General 15,974 16,314 26,620At Risk (4yr Old) 0At Risk (K-12) 0Bilingual Education 0 0 0Capital Outlay 350,063 394,227 162,767Driver Training 7,964 12,342 13,871Declining Enrollment 0Extraordinary School Program 0 0 0Food Service 43,939 51,896 1,190Professional Development 5,305 5,000 1,391Parent Education Program 0 0 0Summer School 0 0 0Special Education 76,071 300,000 4,914Vocational Education 0 0 0Gifts/Grants 0 18,151 33,764Special Liability 0 0 0School Retirement 0 0 0Extraordinary Growth Facilities 0 0 0Special Reserve 0 0KPERS Spec. Ret. Contribution 0 0Contingency Reserve 76,152 76,152Text Book & Student Material 12,319 11,188Bond & Interest 1 423,361 566,231 550,084Bond & Interest 2 0 0 0No Fund Warrant 0 0 0Special Assessment 0 0 0Temporary Note 0 0 0

SUBTOTAL 1,011,148 1,451,501 794,601Enrollment (FTE)* 1,162.5 1,140.0 1,146.0Amount per Pupil 870 1,273 693

Adult Education 0 0 0Adult Supplemental Education 0 0 0Area Vocational School 0 0 0Tuition Reimbursement 0 0 0Special Education Coop 0 0 0TOTAL 1,011,148 1,451,501 794,601




Unencumbered Cash Balances by Fund

0

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

1,600,000

2003 2004 2005


USD# 367

Reserve FundsUnencumbered Cash Balance

July 1, 2003 July 1, 2004Special 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

2003 2004


USD# 367Other Information

2001-2002 2002-2003 % 2003-2004 % 2004-2005 % 2005-2006 %Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/

dec dec dec dec

Enrollment (FTE)* 1,197.0 1,179.5 -1% 1,162.5 -1% 1,134.0 -2% 1,140.0 1%

Enrollment (FTE)** 1,197.0 1,179.5 -1% 1,162.5 -1% 1,140.0 -2% 1,146.0 1%Number of Students - Free Meals 366 403 10% 430 7% 457 6% 460 1%Number of Students - Reduced Meals 189 149 -21% 153 3% 155 1% 415 168%

*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

200.0

400.0

600.0

800.0

1000.0

1200.0

1400.0

2001-2002 2002-2003 2003-2004 2004-2005 2005-2006

Low Income Students

050

100150200250300350400450500

2001-2002 2002-2003 2003-2004 2004-2005 2005-2006

Free MealsReduced Meals

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

1110.01120.01130.01140.01150.01160.01170.01180.01190.01200.01210.0

2001-2002 2002-2003 2003-2004 2004-2005 2005-2006


USD# 367

Miscellaneous InformationMill Rates by Fund

2003-2004 2004-2005 2005-2006Actual Actual Budget

General 20.000 20.000 20.000Supplemental General 13.823 17.161 19.744Adult Education 0.000 0.000 0.000Capital Outlay 0.000 0.000 0.000Declining Enrollment 0.000Special Liability 0.000 0.000 0.000School Retirement 0.000 0.000 0.000Extraordinary Growth Facilities 0.000 0.000 0.000Bond & Interest 1 9.402 7.923 10.024Bond & Interest 2 0.000 0.000 0.000No Fund Warrant 0.000 0.000 0.000Special Assessment 0.000 0.000 0.000Temporary Note 0.000 0.000 0.000TOTAL USD 43.225 45.084 49.768Historical 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

2005-2006 Miscellaneous InformationMill Rates by Fund (Total USD)

General40%

Supplemental General40%

Bond & Interest 120%

GeneralSupplemental GeneralAdult EducationCapital OutlaySpecial LiabilitySchool RetirementDeclining EnrollmentBond & 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

2003-2004 2004-2005 2005-2006


USD# 367Other Information

2003-2004 2004-2005 2005-2006Actual Actual Budget

Assessed Valuation $39,468,064 $40,874,493 $41,650,091

Bonded Indebtedness $6,850,000 $6,490,000 $16,100,000

Assessed Valuation

$0

$5,000,000

$10,000,000

$15,000,000

$20,000,000

$25,000,000

$30,000,000

$35,000,000

$40,000,000

$45,000,000

2003-2004 2004-2005 2005-2006

Bonded Indebtedness

$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

2003-2004 2004-2005 2005-2006


Documents

Osawatomie Schools Finance/budget/Budget_at_a...Martha Kuder Director of Food Service 755-2194 Ed Clearwater Director of Facilities 755-3560 Steve Winegar Director of Custodial 755-4172