Unified School District No. 292, Wheatland Finance/budget/Budget_at_a_Glance/03-04... · USD 292 used the Rural Education Achievement Program, REAP, grant dollars to purchase a 16

Unified School District No. 292, Wheatland

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• Budget General Information (characteristics of district)

• Supplemental Information for Tables in Summary of Expenditures

• KSDE Website Information Available

• Summary of Expenditures (Sumexpen.xls)

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2003-2004 Budget General Information USD #: 292

Introduction Wheatland USD 292 covers approximately 435 square miles along I 70 in Gove and Sheridan Counties. The communities of Gove, Grainfield, and Park are within the district boundaries. The local economy is driven by agriculture. Unlike most small rural districts, Wheatland has been fortunate to maintain a relatively constant enrollment for the past 10 years.

Board Members Mitchell Gillespie, Leon Tuttle, Steve Watts, Melvern Zimmerman, Roy Williams, Eric Gassmann, Dale Goetz

Key Staff Superintendent: Dennis Engels Associate or Assistant Superintendents: Business Office Staff: Paula Chapin Curriculum & Instruction Staff: Other Key Contacts: Darrin Herl, Principal of Wheatland Middle/Senior High School

The District’s Accomplishments and Challenges Accomplishments: Wheatland Schools are currently fully accredited by the Kansas State Department of Education’s Q.P.A. process. Attendance rates average above 95% for all students and the graduation rate is well above national and state averages. Students in USD 292 continue to score well on national and state assessments. Wheatland students in grades 1-11 take the CTBS Terra Nova test on a yearly basis. On this nationally normed test, our students average score is well above the national average. Juniors and seniors normally take the ACT college entrance exam. Kansas scores near the top when compared with other states, and Wheatland averages are higher than those of Kansas. Both fourth and eleventh graders attained the Standard of Excellence in reading on the Kansas State Assessment for the 2002-03 school year. AYP, or adequate yearly progress, has been met by Wheatland USD 292 and the individual schools each year since it was started under the federal legislation, No Child Left Behind. USD 292 used the Rural Education Achievement Program, REAP, grant dollars to purchase a 16 computer wireless mobile lab. This mobile lab will allow teachers and students in any classroom in the secondary building to have access to the district network. Two projects have recently been completed which will increase the efficiency and comfort of our buildings and lower utility costs. The first project included the installation of new energy efficient windows and entry doors in the 1931 section of the elementary building. The second project was 50% funded with an Energy Conservation Measure grant. This part of the Institutional Conservation Programs, ICP, which is administered by the State Energy Program. The project retrofitted or replaced many lighting fixtures in both buildings to make the lighting

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system more efficient. A bonus of the project in better quality lighting throughout both buildings. The dollars saved on utilities will be put to good enhancing the learning environment for years to come. Challenges: Due to the downturn in the U.S. and Kansas economies, Wheatland like other school districts has had level funding from the state for the past two years. Operation costs have continued to increase during this time. For example, general liability and property insurance cost about 300% more than it did in 2001. Health insurance premiums for the Wheatland sponsored group have jumped over 80% over the past two years. If this trend continues, recruiting and retention of quality teachers will become increasingly difficult. Scheduling all the required classes as well as elective classed is more and more difficult as the mumber of faculty decreases. To compensate for this, ITV or internet based classes may become a more necessary use of available technology.

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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, 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.

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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.html

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

Kansas Building Report Card http://www.ksde.org/reportcard.html

• 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

http://www.ksde.org/k12/k12.html

http://www.ksde.org/leaf/reports.html

http://www.ksde.org/reportcard.html

USD# 292

Summary of Total Expenditures By Function(All Funds)

% % % % %2001-2002 of 2002-2003 of inc/ 2003-2004 of inc/

Actual Tot Actual Tot dec Budget Tot dec

Instruction 959,448 54% 1,099,470 57% 15% 1,218,416 53% 11%

Student & Instructional Support 33,610 2% 50,129 3% 49% 56,464 2% 13%

General Administration 147,134 8% 135,650 7% -8% 142,600 6% 5%

School Administration (Building) 125,595 7% 132,061 7% 5% 163,600 7% 24%

Operations & Maintenance 189,886 11% 185,005 10% -3% 248,367 11% 34%

Capital Improvements 16,227 1% 111,673 6% 588% 100,000 4% -10%

Debt Services 0 0% 0 0% 0% 0 0% 0%

Other Costs 294,328 17% 216,159 11% -27% 375,537 16% 74%

Total Expenditures 1,766,228 100% 1,930,147 100% 9% 2,304,984 100% 19%

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, 2800, 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, 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

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

Instruction Student &Instructional

Support

GeneralAdministration

SchoolAdministration

(Building)

Operations &Maintenance

CapitalImprovements

Debt Services Other Costs

2001-2002

2002-2003

2003-2004

2003-2004 Summary of Total Expenditures By Function (All Funds)

Instruction54%

Operations & Maintenance11%

Capital Improvements4%

Debt Services0%

Other Costs16%

Student & Instructional Support2%

General Administration6%

School Administration (Building)7%

Instruction

Student & Instructional Support

General Administration

School Administration (Building)

Operations & Maintenance

Capital Improvements

Debt Services

Other Costs

10/20/2003 3:23 PM Page 1 of 19

USD# 292

Summary of General Expendituresby Function

% % % % %2001-2002 of 2002-2003 of inc/ 2003-2004 of inc/


Instruction 793,084 62% 795,930 63% 0% 806,730 57% 1%

Student & Instructional Support 25,692 2% 25,131 2% -2% 27,259 2% 8%




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

Other Costs 0 0% 0 0% 0% 113,400 8% 0%

Total Expenditures 1,275,747 100% 1,260,586 100% -1% 1,418,389 100% 13%

Amount per Pupil $7,311 $7,042 -4% $7,793 11%

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

100,000

200,000

300,000

400,000

500,000

600,000

700,000

800,000

900,000


Support



(Building)


CapitalImprovements

Other Costs

2001-20022002-20032003-2004

2003-2004 Summary of General Fund Expendituresby Function

Instruction57%


2%



9%



Other Costs8%

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

10/20/2003 3:23 PM Page 2 of 19

USD# 292

Summary of Supplemental General Fund Expendituresby Function

% % % % %2001-2002 of 2002-2003 of inc/ 2003-2004 of inc/


Instruction 7,873 100% 3,058 100% -61% 5,000 100% 64%

Student & Instructional Support 0 0% 0 0% 0% 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 0 0% 0 0% 0% 0 0% 0%

Total Expenditures 7,873 100% 3,058 100% -61% 5,000 100% 64%

Amount per Pupil $45 $17 -62% $27 61%

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

2003-2004 Summary of Supplemental General Fund Expendituresby Function

Instruction100%


0%



0%



Other Costs0%

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

Summary of Supplemental General Fund Expendituresby Function

0

1,000

2,000

3,000

4,000

5,000

6,000

7,000

8,000

9,000


Support



(Building)


CapitalImprovements

Other Costs

2001-20022002-20032003-2004

10/20/2003 3:23 PM Page 3 of 19

USD# 292Summary of General and Supplemental General Fund

Expenditures by Function

% % % % %2001-2002 of 2002-2003 of inc/ 2003-2004 of inc/


Instruction 800,957 62% 798,988 63% 0% 811,730 57% 2%

Student & Instructional Support 25,692 2% 25,131 2% -2% 27,259 2% 8%





Other Costs 0 0% 0 0% 0% 113,400 8% 0%

Total Expenditures 1,283,620 100% 1,263,644 100% -2% 1,423,389 100% 13%

Amount per Pupil $7,356 $7,059 -4% $7,821 11%

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

100,000

200,000

300,000

400,000

500,000

600,000

700,000

800,000

900,000


Support



(Building)


CapitalImprovements

Other Costs

2001-20022002-20032003-2004

2003-2004 Summary of General and Supplemental General Fund Expenditures by Function

Instruction57%


2%



9%


Other Costs8%


Instruction






Other Costs

10/20/2003 3:23 PM Page 4 of 19

USD# 292

Summary of Special Education Fundby Function

% % % % %2001-2002 of 2002-2003 of inc/ 2003-2004 of inc/


Instruction 66,909 100% 238,887 100% 257% 328,460 100% 37%

Student & Instructional Support 0 0% 0 0% 0% 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 0 0% 0 0% 0% 0 0% 0%

Total Expenditures 66,909 100% 238,887 100% 257% 328,460 100% 37%

Amount per Pupil $383 $1,335 248% $1,805 35%

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

50,000

100,000

150,000

200,000

250,000

300,000

350,000


Support



(Building)


CapitalImprovements

Other Costs

2001-20022002-20032003-2004

2003-2004 Summary of Special Education Fundby Function

Instruction100%


0%



0%



Other Costs0%

Instruction






Other Costs

10/20/2003 3:23 PM Page 5 of 19

USD# 292Instruction Expenditures (1000)

% %2001-2002 2002-2003 inc/ 2003-2004 inc/

Actual Actual dec Budget dec

General 793,084 795,930 0% 806,730 1%Federal Funds 65,783 45,691 -31% 62,771 37%Supplemental General 7,873 3,058 -61% 5,000 64%Bilingual Education 0 0 0% 0 0%Capital Outlay 0 0 0% 0 0%Driver Education 2,974 3,319 12% 3,455 4%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 66,909 238,887 257% 328,460 37%Technology Education 0 0 0%Transportation 0 0 0%Vocational Education 18,189 8,951 -51% 12,000 34%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%Contingency Reserve 0 0 0%Text Book & Student Material 4,636 3,634 -22%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 959,448 1,099,470 15% 1,218,416 11%Enrollment (FTE)* 174.5 179.0 3% 182.0 2%Amount per Pupil 5,498 6,142 12% 6,695 9%

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 959,448 1,099,470 15% 1,218,416 11%

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

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

2001-2002 2002-2003 2003-2004

Instruction Expenditures

0100,000

200,000300,000400,000

500,000600,000700,000

800,000900,000

2001-2002 2002-2003 2003-2004

General

Supplemental General

Special Education

10/20/2003 3:23 PM Page 6 of 19

USD# 292

Student and Instructional Support Expenditures (2100 & 2200)

% %2001-2002 2002-2003 inc/ 2003-2004 inc/


General 25,692 25,131 -2% 27,259 8%Federal Funds 0 18,539 0% 20,500 11%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 7,918 6,459 -18% 8,705 35%Parent Education Program 0 0 0% 0 0%Summer School 0 0 0% 0 0%Special Education 0 0 0% 0 0%Technology Education 0 0 0%Transportation 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%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 33,610 50,129 49% 56,464 13%Enrollment (FTE)* 174.5 179.0 3% 182.0 2%Amount per Pupil 193 280 45% 310 11%

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 33,610 50,129 49% 56,464 13%Amount per Pupil $193 $280 45% $310 11%




Student and Instructional Support Expenditures

0

10,000

20,000

30,000

40,000

50,000

60,000

2001-2002 2002-2003 2003-2004

10/20/2003 3:23 PM Page 7 of 19

USD# 292

General Administration Expenditures (2300)

% %2001-2002 2002-2003 inc/ 2003-2004 inc/


General 145,744 133,933 -8% 139,800 4%Federal Funds 1,390 1,717 24% 2,800 63%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 0 0 0%Transportation 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%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 147,134 135,650 -8% 142,600 5%Enrollment (FTE)* 174.5 179.0 3% 182.0 2%Amount per Pupil 843 758 -10% 784 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 147,134 135,650 -8% 142,600 5%




General Administration Expenditures

128,000

130,000

132,000

134,000

136,000

138,000

140,000

142,000

144,000

146,000

148,000

2001-2002 2002-2003 2003-2004

10/20/2003 3:23 PM Page 8 of 19

USD# 292

School Administration Expenditures (2400)

% %2001-2002 2002-2003 inc/ 2003-2004 inc/


General 125,595 131,838 5% 133,600 1%Federal Funds 0 0 0% 0 0%Supplemental General 0 0 0% 0 0%Bilingual Education 0 0 0% 0 0%Capital Outlay 0 223 0% 30,000 13353%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 0 0 0%Transportation 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%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 125,595 132,061 5% 163,600 24%Enrollment (FTE)* 174.5 179.0 3% 182.0 2%Amount per Pupil 720 738 3% 899 22%

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 125,595 132,061 5% 163,600 24%




School Administration Expenditures

0

20,000

40,000

60,000

80,000

100,000

120,000

140,000

160,000

180,000

2001-2002 2002-2003 2003-2004

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USD# 292

Operations and Maintenance Expenditures (2600)

% %2001-2002 2002-2003 inc/ 2003-2004 inc/


General 185,632 173,754 -6% 197,600 14%Federal Funds 0 0 0% 0 0%Supplemental General 0 0 0% 0 0%Bilingual Education 0 0 0% 0 0%Capital Outlay 0 7,490 0% 30,000 301%Driver Training 1,107 371 -66% 20,767 5498%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 0 0 0%Transportation 3,147 3,390 8%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%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 189,886 185,005 -3% 248,367 34%Enrollment (FTE)* 174.5 179.0 3% 182.0 2%Amount per Pupil 1,088 1,034 -5% 1,365 32%





Operations and Maintenance Expenditures

0

50,000

100,000

150,000

200,000

250,000

300,000

2001-2002 2002-2003 2003-2004

10/20/2003 3:23 PM Page 10 of 19

USD# 292

Other Costs(2500, 2800 & 2900: Other Supplemental Services)

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

% %2001-2002 2002-2003 inc/ 2003-2004 inc/


General 0 0 0% 113,400 0%Federal Funds 484 0 -100% 0 0%Supplemental General 0 0 0% 0 0%Bilingual Education 0 0 0% 0 0%Capital Outlay 41,679 516 -99% 90,000 17342%Driver Training 0 0 0% 0 0%Extraordinary School Program 0 0 0% 0 0%Food Service 115,158 106,752 -7% 149,211 40%Professional Development 0 0 0% 22,926 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 0 0 0%Transportation 137,007 108,891 -21%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%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 294,328 216,159 -27% 375,537 74%Enrollment (FTE)* 174.5 179.0 3% 182.0 2%Amount per Pupil 1,687 1,208 -28% 2,063 71%





Other Costs

0

50,000

100,000

150,000

200,000

250,000

300,000

350,000

400,000

2001-2002 2002-2003 2003-2004

10/20/2003 3:23 PM Page 11 of 19

USD# 292

Capital Improvements Expenditures (4000)

% %2001-2002 2002-2003 inc/ 2003-2004 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 16,227 111,673 588% 100,000 -10%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 0 0 0%Transportation 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%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 16,227 111,673 588% 100,000 -10%Enrollment (FTE)* 174.5 179.0 3% 182.0 2%Amount per Pupil 93 624 571% 549 -12%

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 16,227 111,673 588% 100,000 -10%




Capital Improvements (4000)

0

20,000

40,000

60,000

80,000

100,000

120,000

2001-2002 2002-2003 2003-2004

10/20/2003 3:23 PM Page 12 of 19

USD# 292

Debt Services Expenditures (5100)

% %2001-2002 2002-2003 inc/ 2003-2004 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 0 0 0%Transportation 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%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 0 0% 0 0%Enrollment (FTE)* 174.5 179.0 3% 182.0 2%Amount per Pupil 0 0 0% 0 0%

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 0 0 0% 0 0%




Debt Services (5100)

00000111111

2001-2002 2002-2003 2003-2004

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USD# 292

Transfers (5200)

% %2001-2002 2002-2003 inc/ 2003-2004 inc/


General 224,783 386,608 72% 223,000 -42%Federal Funds 0 0 0% 0 0%Supplemental General 78,000 82,942 6% 111,000 34%Bilingual Education 0 0 0% 0 0%Capital Outlay 23,687 0 -100%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 0 0 0%Transportation 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%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 326,470 469,550 44% 334,000 -29%Enrollment (FTE)* 174.5 179.0 3% 182.0 2%Amount per Pupil 1,871 2,623 40% 1,835 -30%

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 326,470 469,550 44% 334,000 -29%




Transfers (5200)

0

50,000

100,000

150,000

200,000

250,000

300,000

350,000

400,000

450,000

500,000

2001-2002 2002-2003 2003-2004

10/20/2003 3:23 PM Page 14 of 19

USD# 292Miscellaneous Information

Unencumbered Cash Balance by Fund

July 1, 2001 July 1, 2002 July 1, 2003General 1,982 3,425 0Federal Funds 5,541 3,375 2,142Supplemental General 28,172 27,831 23,398Bilingual Education 0 0 0Capital Outlay 267,845 299,691 278,529Driver Training 15,103 15,647 20,097Extraordinary School Program 0 0 0Food Service 23,324 36,458 34,070Professional Development 12,046 13,878 22,131Parent Education Program 0 0 0Summer School 0 0 0Special Education 100,789 104,762 128,560Technology Education 0 0Transportation 0 0Vocational Education 0 0 0Gifts/Grants 0 0 0Special Liability 0 0 0School Retirement 0 0 0Extraordinary Growth Facilities 0 0 0Special Reserve 0 0Contingency Reserve 59,048 59,048Text Book & Student Material 2,094 774Bond & Interest 1 0 0 0Bond & Interest 2 0 0 0No Fund Warrant 0 0 0Special Assessment 0 0 0Temporary Note 0 0 0

SUBTOTAL 515,944 564,889 508,927Enrollment (FTE)* 174.5 179.0 182.0Amount per Pupil 2,957 3,156 2,796

Adult Education 0 0 0Adult Supplemental Education 0 0 0Area Vocational School 0 0 0Special Education Coop 0 0 0TOTAL 515,944 564,889 508,927




Unencumbered Cash Balances by Fund

480,000

490,000

500,000

510,000

520,000

530,000

540,000

550,000

560,000

570,000

2001 2002 2003

10/20/2003 3:23 PM Page 15 of 19

USD# 292

Reserve FundsUnencumbered Cash Balance

July 1, 2001 July 1, 2002Special 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

2001 2002

10/20/2003 3:23 PM Page 16 of 19

USD# 292Other Information

1999-2000 2000-2001 % 2001-2002 % 2002-2003 % 2003-2004 %Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/

dec dec dec dec

Enrollment (FTE)* 186.6 175.0 -6% 174.5 0% 179.0 3% 182.0 2%

Enrollment (FTE)** N/A N/A 174.5 179.0 3% 182.0 2%Number of Students - Free Meals 53 41 -23% 25 -39% 55 120% 55 0%Number of Students - Reduced Meals 27 22 -19% 49 123% 24 -51% 29 21%

*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

20.0

40.0

60.0

80.0

100.0

120.0

140.0

160.0

180.0

200.0

1999-2000 2000-2001 2001-2002 2002-2003 2003-2004

Low Income Students

0

10

20

30

40

50

60

1999-2000 2000-2001 2001-2002 2002-2003 2003-2004

Free Meals

Reduced Meals

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

0.0

20.0

40.0

60.0

80.0

100.0

120.0

140.0

160.0

180.0

200.0

2001-2002 2002-2003 2003-2004

10/20/2003 3:23 PM Page 17 of 19

USD# 292

Miscellaneous InformationMill Rates by Fund

2001-2002 2002-2003 2003-2004Actual Actual Budget

General 20.000 20.000 20.000Supplemental General 6.088 6.050 5.917Adult Education 0.000 0.000 0.000Capital Outlay 3.790 4.000 4.000Special Liability 0.000 0.000 0.000School Retirement 0.000 0.000 0.000Extraordinary Growth Facilities 0.000 0.000 0.000Bond & Interest 1 0.000 0.000 0.000Bond & 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 29.878 30.050 29.917Historical 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

2003-2004 Miscellaneous InformationMill Rates by Fund (Total USD)

Supplemental General20%

Adult Education0%

Capital Outlay13%

Special Liability0%

School Retirement0%

General67%

Bond & Interest 10%

Bond & Interest 20%

Extraordinary Growth Facilities

0%

No Fund Warrant0%

Special Assessment0%

Temporary Note0%

General

Supplemental General

Adult Education

Capital Outlay

Special Liability

School Retirement

Bond & Interest 1

Bond & Interest 2

Extraordinary Growth Facilities

No Fund Warrant

Special Assessment

Temporary Note

Total USD Mill Rates

29.750

29.800

29.850

29.900

29.950

30.000

30.050

30.100

2001-2002 2002-2003 2003-2004

10/20/2003 3:23 PM Page 18 of 19

USD# 292Other Information

2001-2002 2002-2003 2003-2004Actual Actual Budget

Assessed Valuation $12,023,656 $11,780,903 $11,797,346

Bonded Indebtedness $0 $0 $0

Assessed Valuation

$0

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

$14,000,000

2001-2002 2002-2003 2003-2004

Bonded Indebtedness

$0

$0

$0

$0

$0

$1

$1

$1

$1

$1

$1

2001-2002 2002-2003 2003-2004

10/20/2003 3:23 PM Page 19 of 19

Documents

Unified School District No. 292, Wheatland Finance/budget/Budget_at_a_Glance/03-04... · USD 292 used the Rural Education Achievement Program, REAP, grant dollars to purchase a 16