WACONDA USD #272 Finance/budget/Budget...USD# 272 Summary of General Expenditures by Function %%% %% 2003-2004 of 2004-2005 of inc/ 2005-2006 of inc/ Actual Tot Actual Tot dec Budget

WACONDA USD #272

• 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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2005-2006 Budget General Information USD #: 272.

Introduction Waconda USD #272 consists primarily of the three communities of Cawker City, Downs and Glen Elder which covers over 411 square miles in North Central Kansas. The district’s economy is generally governed by agriculture and the flexibility of grain and livestock prices. The enrollment is similar to a large portion of Kansas which is declining although the enrollment has begun to stabilize. Waconda has one high school, one junior high/middle school, two all day kindergarten-3 elementary schools and one preschool.

Board Members Glennys Doane, President Donald Miller, Vice-President Kenneth Gasper Russell Groenendyk Rodney Hake Jeff Travis, Superintendent Gregory Nicholson Betty Brown, Clerk Toni Schlaefli

The District’s Accomplishments Results of the 2005 Kansas State Assessment tests indicate Lakeside Schools of Waconda USD #272 received the Standard of Excellence in reading, math and social studies in all buildings. This is a significant honor and attaining the scores to qualify for the Standard of Excellence is a demonstration of notable achievement by all students. The following students achieved the honor and are to be commended for the outstanding accomplishment: Lakeside Intermediate School Grade 4—Standard of Excellence in Math Grade 5—Standard of Excellence in Reading Grade 6—Standard of Excellence in Social Studies Lakeside Junior High School Grade 7—Standard of Excellence in Math Grade 8—Standard of Excellence in Reading Grade 8—Standard of Excellence in Social Studies Lakeside High School Grade 10—Standard of Excellence in Math Grade 11—Standard of Excellence in Reading Grade 11—Standard of Excellence in Social Studies

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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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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# 272

Summary of Total Expenditures By Function(All Funds)

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

Actual Tot Actual Tot dec Budget Tot dec

Instruction 2,297,325 55% 2,212,873 59% -4% 3,158,396 65% 43%

Student & Instructional Support 206,744 5% 202,483 5% -2% 210,501 4% 4%

General Administration 351,847 8% 280,104 7% -20% 301,459 6% 8%

School Administration (Building) 287,066 7% 270,542 7% -6% 250,284 5% -7%

Operations & Maintenance 710,698 17% 414,736 11% -42% 454,594 9% 10%

Capital Improvements 0 0% 29,458 1% 0% 100,000 2% 239%

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

Other Costs 296,161 7% 352,258 9% 19% 396,079 8% 12%

Total Expenditures 4,149,841 100% 3,762,454 100% -9% 4,871,313 100% 29%

Amount per Pupil $11,357 $10,937 -4% $0 -100%

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

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

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)

Instruction66%

Student & Instructional Support4%

General Administration6%

School Administration (Building)5%

Operations & Maintenance9%

Capital Improvements2%

Other Costs8%

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

11/2/2005 2:04 PM Sumexpen.xls Page 1 of 19

USD# 272

Summary of General Expendituresby Function

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


Instruction 1,665,298 53% 1,554,590 59% -7% 1,366,810 58% -12%




Operations & Maintenance 585,923 19% 252,931 10% -57% 189,206 8% -25%

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

Other Costs 92,327 3% 140,667 5% 52% 106,250 4% -24%

Total Expenditures 3,161,594 100% 2,644,651 100% -16% 2,374,841 100% -10%

Amount per Pupil $8,652 $7,688 -11% $0 -100%

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

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

1,600,000

1,800,000


Support



(Building)


CapitalImprovements

Other Costs

2003-20042004-20052005-2006

2005-2006 Summary of General Fund Expendituresby Function

Instruction58%

Student & Instructional Support

8%


School Administration (Building)

10%


Other Costs4%

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


USD# 272

Summary of Supplemental General Fund Expendituresby Function

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


Instruction 162,305 55% 74,325 31% -54% 118,345 44% 59%

Student & Instructional Support 4,045 1% 0 0% -100% 0 0% 0%

General Administration 1,885 1% 12,898 5% 584% 0 0% -100%

School Administration (Building) 6,008 2% 0 0% -100% 0 0% 0%

Operations & Maintenance 123,131 41% 152,777 64% 24% 153,655 56% 1%


Other Costs 0 0% 0 0% 0% 0 0% 0%

Total Expenditures 297,374 100% 240,000 100% -19% 272,000 100% 13%

Amount per Pupil $814 $698 -14% $0 -100%

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

Instruction44%



Summary of Supplemental General Fund Expendituresby Function

0

20,000

40,000

60,000

80,000

100,000

120,000

140,000

160,000

180,000


Support



(Building)


CapitalImprovements

Other Costs

2003-20042004-20052005-2006


USD# 272Summary of General and Supplemental General Fund

Expenditures by Function

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


Instruction 1,827,603 53% 1,628,915 56% -11% 1,485,155 56% -9%




Operations & Maintenance 709,054 20% 405,708 14% -43% 342,861 13% -15%


Other Costs 92,327 3% 140,667 5% 52% 106,250 4% -24%

Total Expenditures 3,458,968 100% 2,884,651 100% -17% 2,646,841 100% -8%

Amount per Pupil $9,466 $8,386 -11% $0 -100%

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

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


Support



(Building)


CapitalImprovements

Other Costs

2003-20042004-20052005-2006

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

Instruction56%

Student & Instructional Support

7%


School Administration (Building)

9%


Other Costs4%



USD# 272

Summary of Special Education Fundby Function

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


Instruction 235,543 96% 304,662 97% 29% 371,171 95% 22%

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 10,034 4% 10,162 3% 1% 21,500 5% 112%

Total Expenditures 245,577 100% 314,824 100% 28% 392,671 100% 25%

Amount per Pupil $672 $915 36% $0 -100%

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

400,000


Support



(Building)


CapitalImprovements

Other Costs

2003-20042004-20052005-2006

2005-2006 Summary of Special Education Fundby Function

Instruction95%

Other Costs5%



USD# 272Instruction Expenditures (1000)

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

Actual Actual dec Budget dec

General 1,665,298 1,554,590 -7% 1,366,810 -12%Federal Funds 122,489 106,466 -13% 92,039 -14%Supplemental General 162,305 74,325 -54% 118,345 59%At Risk (4yr Old) 83,755At Risk (K-12) 87,160Bilingual Education 0 0 0% 0 0%Capital Outlay 0 1,292 0% 788,659 60942%Driver Education 10,735 7,720 -28% 24,000 211%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 235,543 304,662 29% 371,171 22%Vocational Education 87,094 100,000 15% 150,000 50%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 63,818 76,457 20%Contingency Reserve 0 0 0%Text Book & Student Material 13,861 0 -100%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 2,297,325 2,212,873 -4% 3,158,396 43%Enrollment (FTE)* 365.4 344.0 -6% 0.0 -100%Amount per Pupil 6,287 6,433 2% #DIV/0! #DIV/0!

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 2,297,325 2,212,873 -4% 3,158,396 43%

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

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

2003-2004 2004-2005 2005-2006

Instruction Expenditures

0200,000400,000600,000800,000

1,000,0001,200,0001,400,0001,600,0001,800,000

2003-2004 2004-2005 2005-2006

General Supplemental GeneralSpecial Education


USD# 272

Student and Instructional Support Expenditures (2100 & 2200)

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


General 187,026 177,547 -5% 180,250 2%Federal Funds 3,665 2,379 -35% 2,131 -10%Supplemental General 4,045 0 -100% 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 12,008 15,232 27% 19,625 29%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 7,325 8,495 16%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 206,744 202,483 -2% 210,501 4%Enrollment (FTE)* 365.4 344.0 -6% 0.0 -100%Amount per Pupil 566 589 4% #DIV/0! #DIV/0!

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 206,744 202,483 -2% 210,501 4%Amount per Pupil $566 $598 6% $627 5%




Student and Instructional Support Expenditures

0

50,000

100,000

150,000

200,000

250,000

2003-2004 2004-2005 2005-2006


USD# 272

General Administration Expenditures (2300)

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


General 349,962 258,837 -26% 291,750 13%Federal Funds 0 0 0% 0 0%Supplemental General 1,885 12,898 584% 0 -100%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 8,369 9,709 16%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 351,847 280,104 -20% 301,459 8%Enrollment (FTE)* 365.4 344.0 -6% 0.0 -100%Amount per Pupil 963 814 -15% #DIV/0! #DIV/0!

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 351,847 280,104 -20% 301,459 8%




General Administration Expenditures

0

50,000

100,000

150,000

200,000

250,000

300,000

350,000

400,000

2003-2004 2004-2005 2005-2006


USD# 272

School Administration Expenditures (2400)

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


General 281,058 260,079 -7% 240,575 -7%Federal Funds 0 0 0% 0 0%Supplemental General 6,008 0 -100% 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 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 10,463 9,709 -7%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 287,066 270,542 -6% 250,284 -7%Enrollment (FTE)* 365.4 344.0 -6% 0.0 -100%Amount per Pupil 786 786 0% #DIV/0! #DIV/0!

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 287,066 270,542 -6% 250,284 -7%




School Administration Expenditures

0

50,000

100,000

150,000

200,000

250,000

300,000

350,000

2003-2004 2004-2005 2005-2006


USD# 272

Operations and Maintenance Expenditures (2600)

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


General 585,923 252,931 -57% 189,206 -25%Federal Funds 0 0 0% 0 0%Supplemental General 123,131 152,777 24% 153,655 1%At Risk (4yr Old) 0At Risk (K-12) 0Bilingual Education 0 0 0% 0 0%Capital Outlay 0 0 0% 100,000 0%Driver Training 1,644 659 -60% 3,238 391%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 8,369 8,495 2%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 710,698 414,736 -42% 454,594 10%Enrollment (FTE)* 365.4 344.0 -6% 0.0 -100%Amount per Pupil 1,945 1,206 -38% #DIV/0! #DIV/0!

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 710,698 414,736 -42% 454,594 10%




Operations and Maintenance 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# 272

Other Costs(2500 & 2900: Other Supplemental Services)

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

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


General 92,327 140,667 52% 106,250 -24%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 193,800 195,152 1% 259,834 33%Professional Development 0 0 0% 0 0%Parent Education Program 0 0 0% 0 0%Summer School 0 0 0% 0 0%Special Education 10,034 10,162 1% 21,500 112%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 6,277 8,495 35%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 296,161 352,258 19% 396,079 12%Enrollment (FTE)* 365.4 344.0 -6% 0.0 -100%Amount per Pupil 811 1,024 26% #DIV/0! #DIV/0!

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 296,161 352,258 19% 396,079 12%




Other Costs

0

50,000

100,000

150,000

200,000

250,000

300,000

350,000

400,000

450,000

2003-2004 2004-2005 2005-2006


USD# 272

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 29,458 0% 100,000 239%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 29,458 0% 100,000 239%Enrollment (FTE)* 365.4 344.0 -6% 0.0 -100%Amount per Pupil 0 86 0% #DIV/0! #DIV/0!

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 29,458 0% 100,000 239%




Capital Improvements (4000)

0

20,000

40,000

60,000

80,000

100,000

120,000

2003-2004 2004-2005 2005-2006


USD# 272

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 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)* 365.4 344.0 -6% 0.0 -100%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%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 0 0 0% 0 0%




Debt Services (5100)

00000111111

2003-2004 2004-2005 2005-2006


USD# 272

Transfers (5200)

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


General 188,449 229,754 22% 225,760 -2%Federal Funds 0 0 0% 0 0%Supplemental General 241,594 260,000 8% 253,000 -3%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 430,043 489,754 14% 478,760 -2%Enrollment (FTE)* 365.4 344.0 -6% 0.0 -100%Amount per Pupil 1,177 1,424 21% #DIV/0! #DIV/0!

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 430,043 489,754 14% 478,760 -2%




Transfers (5200)

0

100,000

200,000

300,000

400,000

500,000

600,000

2003-2004 2004-2005 2005-2006


USD# 272Miscellaneous Information

Unencumbered Cash Balance by Fund

July 1, 2003 July 1, 2004 July 1, 2005General 0 0 0Federal Funds 8,853 2,488 0Supplemental General 38,898 60,376 13,040At Risk (4yr Old) 0At Risk (K-12) 0Bilingual Education 0 0 0Capital Outlay 614,938 770,652 901,605Driver Training 15,552 18,849 24,438Declining Enrollment 0Extraordinary School Program 0 0 0Food Service 5,497 33,495 48,049Professional Development 11,240 10,232 0Parent Education Program 0 0 0Summer School 0 0 0Special Education 128,609 128,981 123,911Vocational Education 0 0 0Gifts/Grants 0 0 0Special Liability 0 0 0School Retirement 0 0 0Extraordinary Growth Facilities 0 0 0Special Reserve 0 0KPERS Spec. Ret. Contribution 0 0Contingency Reserve 71,000 71,000Text Book & Student Material 51,518 50,116Bond & Interest 1 0 0 0Bond & Interest 2 0 0 0No Fund Warrant 0 0 0Special Assessment 0 0 0Temporary Note 0 0 0

SUBTOTAL 946,105 1,146,189 1,111,043Enrollment (FTE)* 365.4 344.0 0.0Amount per Pupil 2,589 3,332 #DIV/0!

Adult Education 0 0 0Adult Supplemental Education 0 0 0Area Vocational School 0 0 0Tuition Reimbursement 0 0 0Special Education Coop 0 0 0TOTAL 946,105 1,146,189 1,111,043




Unencumbered Cash Balances by Fund

0

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

2003 2004 2005


USD# 272

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# 272Other 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)* 506.2 473.1 -7% 365.4 -23% 338.7 -7% 335.5 -1%

Enrollment (FTE)** 506.2 473.1 -7% 365.4 -23% 344.0 -6% 0.0 -100%Number of Students - Free Meals 108 110 2% 100 -9% 102 2% 100 -2%Number of Students - Reduced Meals 76 57 -25% 52 -9% 54 4% 50 -7%

*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

100.0

200.0

300.0

400.0

500.0

600.0

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

Low Income Students

0

20

40

60

80

100

120

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

Free MealsReduced Meals

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

0.0

100.0

200.0

300.0

400.0

500.0

600.0

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


USD# 272

Miscellaneous InformationMill Rates by Fund

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

General 20.000 20.000 20.000Supplemental General 11.469 16.047 18.100Adult Education 0.000 0.000 0.000Capital Outlay 3.997 3.979 3.000Declining 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 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 35.466 40.026 41.100Historical 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)

General49%

Supplemental General44%

Capital Outlay7%

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

Total USD Mill Rates

0.000

5.000

10.000

15.000

20.000

25.000

30.000

35.000

40.000

45.000

2003-2004 2004-2005 2005-2006


USD# 272Other Information

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

Assessed Valuation $20,293,743 $21,615,265 $21,668,298

Bonded Indebtedness $0 $0 $0

Assessed Valuation

$0

$5,000,000

$10,000,000

$15,000,000

$20,000,000

$25,000,000

2003-2004 2004-2005 2005-2006

Bonded Indebtedness

$0

$0

$0

$0

$0

$1

$1

$1

$1

$1

$1

2003-2004 2004-2005 2005-2006


Documents

WACONDA USD #272 Finance/budget/Budget...USD# 272 Summary of General Expenditures by Function %%% %% 2003-2004 of 2004-2005 of inc/ 2005-2006 of inc/ Actual Tot Actual Tot dec Budget