McPherson USD 418 - Kansas State Department of Education

McPherson USD 418

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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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2007-2008 Budget General Information USD #: 418 .

Introduction The McPherson USD 418 continues to be recognized as one of the leading school districts in Kansas. The administrative, teaching, and classified employees of the district have many years of experience and dedication to the school district. There are approximately 250 certified staff and 255 classified employees. Over fifty percent of the district teachers have earned a masters degree or higher. The average teacher has worked in the district for 11 years, and has a total of 15 years of teaching experience. The district operates one high school (9-12), an alternative high school, one middle school (6-8), four elementary schools (K-5), one early education center (ages 3-4), one pre-K at risk site and is also the sponsoring district for the McPherson County Special Education Cooperative. Enrollment in the McPherson schools is approximately 2370. The four neighborhood elementary schools have an average regular education class size of 19 students per teacher. Each of the elementary schools provides a comprehensive program, including library services, art, vocal and instrumental music, and special education support services. The curriculum used in all schools is developed by the professional staff and implemented district wide. The middle school offers a broad program of required academic and exploratory elective courses. The average middle school class size is 20 students. Extra-curricular and athletic activities are also provided for middle school students. The high school offers a college preparatory program as well as vocational education and career planning services. At the present time fifteen Advance Placement courses are offered at our high school. Students entering the high school are urged to develop a 5-year plan of academic and career exploration goals. The average class size at the high school is 19 students per teacher. All of the district schools are fully accredited by the Kansas State Board of Education under the Quality Performance Accreditation system. In addition, all of the schools have implemented measures to fulfill the requirements of the federal No Child Left Behind act of Congress. All of the district schools benefit from high levels of parent and community involvement in the schools. Each building has an active site council consisting of school staff, parents, and community representatives. The elementary and middle schools have Parent Teacher Organizations that work closely with school administration and staff throughout the year. Numerous advisory and booster groups function to support and advise academic, vocational, fine arts, music and athletic programs. A private foundation was established many years ago that provides enhanced financial support for projects and activities above those possible from the school budget.

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Board Members

Jeff Johnson, 241-8271 George Sheets 241-5256 Damon Kleinsorge 245-7090 Bob Tolle 241-8125 Vice-President Terry Krier 241-2061 Board President Donna Viola 241-2447 Pat Nippert 241-6255

Key Staff Superintendent: ...........................................................................................Dr. Randy Watson Associate Superintendent: ..........................................................................Keith Sherwood Director of Special Education: ...................................................................Gordon Mohn Director of Instruction: .............................................................................Angie McDonald Other (Director of Operations): ..................................................................Sheldon Anderson Business Office: (Accounts Receivable): ...................................................Tawny Hoffman Business Office: (Accounts Payable): ........................................................Tracey Wedel Business Office: (Treasurer) .......................................................................Jennifer Neff

The District’s Accomplishments and Challenges Accomplishments: .

• McPherson continues to carry a low debt of bond and interest in comparison to the district comparison group.

• ACT scores continue to be well above state and national averages. Scores have risen each

year for the past five years.

• McPherson USD 418’s dropout rate has declined over the past 20 years and now is consistently between 1.5% and 1.9% per year. This is well below the state and national average.

• Since 1982, McPherson has had 41 National Merit finalists.

• In 2006-07 McPherson High School offered fifteen Advanced Placement courses with 112 students taking one or more AP exams.

• In 2006-07, McPherson Middle School started offering a Pre-Advanced Placement curriculum, unique to the central Kansas area.

• All schools in McPherson consistently score above state and national averages on standardized tests. Historically, McPherson has ranked as one of the top school districts in scores on the Kansas State Assessments.

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Challenges: McPherson, USD 418 faces several challenges over the next several years (listed below). These challenges are there because the increase of $58 in BSAPP (1.3%) does not keep pace with the increases in fixed costs and the need to be able to provide competitive salaries for staff.

• Declining Enrollment: USD 418 continues to face a decline in enrollment. The district has dropped between 450 and 500 FTE in the last eleven years and this, coupled with a very low “At Risk” population, has severely limited opportunities for our district to secure the resources needed to meet our community and governmental expectations (NCLB) as a district. Due to these factors, McPherson USD 418 has lost approximately $2.1 million (16.2%) in budget authority.

• Recruitment and Retention of Staff: As a result of the funding issues McPherson USD

418 is experiencing, it is becoming more difficult to maintain competitive salaries for staff. This continues to put a strain on the districts ability to recruit and maintain the quality of staff this district expects for the students.

• Budget Cuts: We continue to make cuts to be able to use limited dollars in areas of

curriculum, staff salaries and critical programming for students who lag behind in meeting the goals of NCLB. The following is a general accounting of the annual budget cuts to be able to funnel those dollars into more critical areas over the last 6 years. The district supports cuts to a certain degree but are also mindful that each cut eliminates an opportunity for our students.

o Total budget cuts for:

2002-03 --------------------------------- $962,850 2003-04 --------------------------------- $487,470 2004-05 --------------------------------- $586,800 2005-06 --------------------------------- $147,500 2006-07 --------------------------------- $125,000

Total ------- $2,309,620 • Rising Fixed Costs:

o Health care costs continue to increase at a rate (5.8%) much greater than the BSAPP increase.

o Utilities continue to increase; Water doubled in cost for FY08.

• Fuel cost: Fuel has increased between 8% & 10%.

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Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds)

The budget is designed to best meet the needs of the various responsibilities of a school budget. We have made every intent to utilize resources to the optimum for the benefit of the students and patrons of McPherson USD 418. Our goal is support instruction at the highest level possible and that is demonstrated by a 13% (all Funds) increase in direct expenditures for instruction. This compares very well across the state of Kansas.

2. Summary of General Fund Expenditures by Function Budget emphasis has been placed on instruction as is noted by the 13% increase over last year. Couple that with Student & Instructional Support that totals 85% of the General Fund budget. Salary increases are reflected in the budget as well as increases in educational materials. There is a 6% decrease in General administration due to staff changes. Expenditures for Operations and Maintenance continue to decline as those expenses are transferred to the Supplemental General Fund.

3. Summary of Supplemental General Fund Expenditures by Function We continue to support the majority of the expenses for operations and maintenance out of the supplemental general budget. Some instructional materials are budgeted to come out of this fund.

4. Summary of General and Supplemental General Fund Expenditures by Function As planned the emphasis on the combined General and Supplemental General Fund expenditures is on instruction. The 2007-08 budget provides some increases in fund transfers to Capital Outlay and Contingency Reserve to continue to improve the district’s financial position.

5. Summary of Special Education Fund by Function All funds transferred to the Special Education Fund pass through to the Special Education Cooperative. The intent is slowly build cash carryover in this fund to eventually be supported a year in advance.

6. Instruction Expenditures (1000) The emphasis continues to be placing more budget authority in instruction. As stated earlier that has increase across all funds by 13%.

7. Student and Instructional Support Expenditures (2100 & 2200) Includes: Library, counseling, and nursing expenses

8. General Administration Expenditures (2300) This fund includes: Board of Education expenses, Superintendent office and business office expenses.

9. School Administration Expenditures (2400) This fund includes all building administration expenses. This year we replaced five (5) building level administrative positions.

10. Operations and Maintenance Expenditures (2600) All function 2600 expenses from the General Fund, continue to be budgeted from the Supplemental General.

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11. Other Costs (2500 & 2900: Other Supplemental Services) (3000: Non-Instruction Services) 12. Capital Improvements (4000)

Some of the capital projects that are in the works and will be for the next several years are as follows with estimated completion dates:

1. Fire Egress for the High School gymnasium (FY08) 2. HVAC upgrades at the Middle School (3rd Floor, FY08) 3. HVAC upgrades at Lincoln Elementary (Current summer 2007) 4. Roof replacement the High School (phased in from FY08 through FY14)

13. Debt Services (5000)

We continue to carry a minimal debt on the bonds from the 1998 bond and the 2004 bond. They will be paid up in 2014.

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

The mill rate increased slightly in the Bond & Interest fund. We still have the 6 mill Capital Outlay levy with 2 mills going towards students in the form of technology.

18. Other Information – Assessed Valuation and Bonded Indebtedness The assessed valuation for the next budgeted year increased by $9.95 million from FY07. We are faced with the fact that we possibly will lose $10 million in valuation due to a tax protest within the district. This forced us to adjust tax collection percentages to be able to raise the dollars needed to meet the FY08 budget. Because of this, we levied a .799 mill increase. Without the protest we would have been able to publish a .5 mill decrease for FY08.

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/Default.aspx?tabid=223

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

School Finance Reports and Publications http://www.ksde.org/Default.aspx?tabid=1870

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

Kansas Building Report Card http://www.ksde.org/Default.aspx?tabid=229

• 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# 418

Summary of Total Expenditures By Function(All Funds)

% % % % %2005-2006 of 2006-2007 of inc/ 2007-2008 of inc/

Actual Tot Actual Tot dec Budget Tot dec

Instruction 16,677,450 60% 17,298,617 60% 4% 19,589,561 61% 13%

Student & Instructional Support 3,428,826 12% 3,662,289 13% 7% 3,676,986 11% 0%

General Administration 1,214,351 4% 1,038,219 4% -15% 1,032,328 3% -1%

School Administration (Building) 1,101,168 4% 1,146,427 4% 4% 1,215,708 4% 6%

Operations & Maintenance 2,305,440 8% 2,586,499 9% 12% 2,676,089 8% 3%

Capital Improvements 428,654 2% 217,489 1% -49% 897,400 3% 313%

Debt Services 1,150,513 4% 1,161,663 4% 1% 1,187,090 4% 2%

Other Costs 1,652,152 6% 1,668,632 6% 1% 1,854,768 6% 11%

Total Expenditures 27,958,554 100% 28,779,835 100% 3% 32,129,930 100% 12%

Amount per Pupil $11,667 $11,992 3% $13,566 13%

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, 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

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

Instruction Student &Instructional

Support

GeneralAdministration

SchoolAdministration

(Building)

Operations &Maintenance

CapitalImprovements

Debt Services Other Costs

2005-20062006-20072007-2008

2007-2008 Summary of Total Expenditures By Function (All Funds)

Instruction61%Student & Instructional Support

11%

General Administration3%

School Administration (Building)4%

Operations & Maintenance8%

Capital Improvements3%

Debt Services4%

Other Costs6%

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

10/17/2007 4:37 PM Sumexpen.xls Page 1 of 19

USD# 418

Summary of General Expendituresby Function

% % % % %2005-2006 of 2006-2007 of inc/ 2007-2008 of inc/


Instruction 7,039,886 70% 6,864,728 69% -2% 7,782,857 72% 13%


General Administration 543,683 5% 510,678 5% -6% 478,440 4% -6%


Operations & Maintenance 11,201 0% 23,308 0% 108% 0 0% -100%

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

Other Costs 277,003 3% 310,834 3% 12% 273,237 3% -12%


Amount per Pupil $4,171 $4,165 0% $4,595 10%

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

Summary of General Fund Expendituresby Function

0

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

7,000,000

8,000,000

9,000,000


Support



(Building)


CapitalImprovements

Other Costs

2005-20062006-20072007-2008

2007-2008 Summary of General Fund Expendituresby Function

Instruction71%

Student & Instructional Support

12%


School Administration (Building)

10%

Other Costs3%

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


USD# 418

Summary of Supplemental General Fund Expendituresby Function

% % % % %2005-2006 of 2006-2007 of inc/ 2007-2008 of inc/


Instruction 185,010 8% 546,895 19% 196% 519,995 18% -5%

Student & Instructional Support 2,332 0% 0 0% -100% 2,500 0% 0%

General Administration 26,401 1% 33,519 1% 27% 27,500 1% -18%

School Administration (Building) 1,083 0% 0 0% -100% 0 0% 0%



Other Costs 151,823 7% 123,618 4% -19% 161,831 6% 31%


Amount per Pupil $963 $1,179 22% $1,216 3%

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

2007-2008 Summary of Supplemental General Fund Expendituresby Function

Instruction18%



Other Costs6%


Summary of Supplemental General Fund Expendituresby Function

0

500,000

1,000,000

1,500,000

2,000,000

2,500,000


Support



(Building)


CapitalImprovements

Other Costs

2005-20062006-20072007-2008


USD# 418Summary of General and Supplemental General Fund

Expenditures by Function

% % % % %2005-2006 of 2006-2007 of inc/ 2007-2008 of inc/


Instruction 7,224,896 59% 7,411,623 58% 3% 8,302,852 60% 12%


General Administration 570,084 5% 544,197 4% -5% 505,940 4% -7%




Other Costs 428,826 3% 434,452 3% 1% 435,068 3% 0%


Amount per Pupil $5,134 $5,344 4% $5,810 9%

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

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

7,000,000

8,000,000

9,000,000


Support



(Building)


CapitalImprovements

Other Costs

2005-20062006-20072007-2008

2006-2007 Summary of General and Supplemental General Fund Expenditures by Function

Instruction60%

Student & Instructional Support

9%


School Administration (Building)

8%


Other Costs3%



USD# 418

Summary of Special Education Fundby Function

% % % % %2005-2006 of 2006-2007 of inc/ 2007-2008 of inc/


Instruction 2,381,514 100% 2,086,242 100% -12% 3,098,023 100% 48%

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 2,381,514 100% 2,086,242 100% -12% 3,098,023 100% 48%

Amount per Pupil $994 $869 -13% $1,308 50%

The Summary of Special Education Fund Expenditures chart information comes from pages 6-13 and only uses the 'Special Education Fund'line items. (Total expenditures excludes Special Ed Coop Fund because it would include expenditures for all schools participating in the Coop.)

Summary of Special Education Fund Expendituresby Function

0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000


Support



(Building)


CapitalImprovements

Other Costs

2005-20062006-20072007-2008

2007-2008 Summary of Special Education Fundby Function

Instruction100%



USD# 418Instruction Expenditures (1000)

% %2005-2006 2006-2007 inc/ 2007-2008 inc/

Actual Actual dec Budget dec

General 7,039,886 6,864,728 -2% 7,782,857 13%Federal Funds 521,534 625,111 20% 659,018 5%Supplemental General 185,010 546,895 196% 519,995 -5%At Risk (4yr Old) 0 98,398 0% 140,000 42%At Risk (K-12) 753,515 834,011 11% 897,271 8%Bilingual Education 44,156 45,597 3% 46,780 3%Capital Outlay 474,659 447,183 -6% 500,000 12%Driver Education 34,522 22,404 -35% 22,737 1%Declining Enrollment 0 0 0% 0 0%Extraordinary School Program 0 0 0% 0 0%Food Service 0 0 0% 0 0%Professional Development 0 0 0% 0 0%Parent Education Program 0 0 0% 0 0%Summer School 0 0 0% 0 0%Special Education 2,381,514 2,086,242 -12% 3,098,023 48%Cost of Living 0 0 0%Vocational Education 493,885 521,843 6% 528,243 1%Gifts/Grants 99,148 30,824 -69% 110,000 257%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 559,635 639,351 14% 820,955 28%Contingency Reserve 0 0 0%Text Book & Student Material 220,458 297,342 35%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 12,807,922 13,059,929 2% 15,125,879 16%Enrollment (FTE)* 2,396.3 2,400.0 0% 2,368.4 -1%Amount per Pupil 5,345 5,442 2% 6,387 17%

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 3,869,528 4,238,688 10% 4,463,682 5%TOTAL 16,677,450 17,298,617 4% 19,589,561 13%

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

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

2005-2006 2006-2007 2007-2008

Instruction Expenditures

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

2005-2006 2006-2007 2007-2008

General Supplemental GeneralSpecial Education


USD# 418

Student and Instructional Support Expenditures (2100 & 2200)

% %2005-2006 2006-2007 inc/ 2007-2008 inc/


General 1,120,369 1,249,140 11% 1,285,555 3%Federal Funds 229,794 281,874 23% 240,730 -15%Supplemental General 2,332 0 -100% 2,500 0%At Risk (4yr Old) 0 0 0% 0 0%At Risk (K-12) 764 39 -95% 0 -100%Bilingual Education 0 38 0% 186 389%Capital Outlay 0 0 0% 0 0%Driver Training 0 0 0% 0 0%Declining Enrollment 0 0 0% 0 0%Extraordinary School Program 0 0 0% 0 0%Food Service 0 0 0% 0 0%Professional Development 38,340 54,000 41% 73,000 35%Parent Education Program 100,843 107,959 7% 107,413 -1%Summer School 0 0 0% 0 0%Special Education 0 0 0% 0 0%Cost of Living 0 0 0%Vocational Education 817 400 -51% 1,000 150%Gifts/Grants 524 0 -100% 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 71,928 82,174 14% 97,787 19%Contingency Reserve 0 0 0%Text Book & Student Material 7,668 9,250 21%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 1,573,379 1,784,874 13% 1,808,171 1%Enrollment (FTE)* 2,396.3 2,400.0 0% 2,368.4 -1%Amount per Pupil 657 744 13% 763 3%

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 1,855,447 1,877,415 1% 1,868,815 0%TOTAL 3,428,826 3,662,289 7% 3,676,986 0%Amount per Pupil $1,447 $1,546 7% $1,571 2%




Student and Instructional Support Expenditures

0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

4,000,000

2005-2006 2006-2007 2007-2008


USD# 418

General Administration Expenditures (2300)

% %2005-2006 2006-2007 inc/ 2007-2008 inc/


General 543,683 510,678 -6% 478,440 -6%Federal Funds 361,622 237,618 -34% 251,491 6%Supplemental General 26,401 33,519 27% 27,500 -18%At Risk (4yr Old) 0 0 0% 0 0%At Risk (K-12) 0 0 0% 0 0%Bilingual Education 0 0 0% 0 0%Capital Outlay 15,416 1,000 -94% 1,000 0%Driver Training 0 0 0% 0 0%Declining Enrollment 0 0 0% 0 0%Extraordinary School Program 0 0 0% 0 0%Food Service 0 0 0% 0 0%Professional Development 0 0 0% 0 0%Parent Education Program 0 0 0% 0 0%Summer School 0 0 0% 0 0%Special Education 0 0 0% 0 0%Cost of Living 0 0 0%Vocational Education 0 0 0% 0 0%Gifts/Grants 1,030 3,312 222% 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 57,016 65,138 14% 77,514 19%Contingency Reserve 11,165 0 -100%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 1,016,333 851,265 -16% 835,945 -2%Enrollment (FTE)* 2,396.3 2,400.0 0% 2,368.4 -1%Amount per Pupil 424 355 -16% 353 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 198,018 186,954 0% 196,383 5%TOTAL 1,214,351 1,038,219 -15% 1,032,328 -1%




General Administration Expenditures

0

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

2005-2006 2006-2007 2007-2008


USD# 418

School Administration Expenditures (2400)

% %2005-2006 2006-2007 inc/ 2007-2008 inc/


General 1,002,099 1,036,446 3% 1,062,476 3%Federal Funds 0 0 0% 0 0%Supplemental General 1,083 0 -100% 0 0%At Risk (4yr Old) 0 0 0% 0 0%At Risk (K-12) 0 0 0% 0 0%Bilingual Education 0 0 0% 0 0%Capital Outlay 1,376 0 -100% 30,000 0%Driver Training 0 0 0% 0 0%Declining Enrollment 0 0 0% 0 0%Extraordinary School Program 0 0 0% 0 0%Food Service 0 0 0% 0 0%Professional Development 0 0 0% 0 0%Parent Education Program 0 0 0% 0 0%Summer School 0 0 0% 0 0%Special Education 0 0 0% 0 0%Cost of Living 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 66,665 76,161 14% 90,632 19%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%


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 29,945 33,820 13% 32,600 -4%TOTAL 1,101,168 1,146,427 4% 1,215,708 6%




School Administration Expenditures

0

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

2005-2006 2006-2007 2007-2008


USD# 418

Operations and Maintenance Expenditures (2600)

% %2005-2006 2006-2007 inc/ 2007-2008 inc/


General 11,201 23,308 108% 0 -100%Federal Funds 49,008 57,322 17% 35,266 -38%Supplemental General 1,941,646 2,126,140 10% 2,167,078 2%At Risk (4yr Old) 0 0 0% 0 0%At Risk (K-12) 0 0 0% 0 0%Bilingual Education 0 0 0% 0 0%Capital Outlay 136,887 235,643 72% 215,000 -9%Driver Training 5,318 3,124 -41% 4,400 41%Declining Enrollment 0 0 0% 0 0%Extraordinary School Program 0 0 0% 0 0%Food Service 1,346 0 -100% 74,800 0%Professional Development 0 0 0% 0 0%Parent Education Program 0 0 0% 0 0%Summer School 0 0 0% 0 0%Special Education 0 0 0% 0 0%Cost of Living 0 0 0%Vocational Education 0 0 0% 0 0%Gifts/Grants 17,650 8,825 -50% 0 -100%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 84,208 96,203 14% 114,482 19%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 2,247,264 2,550,565 13% 2,611,026 2%Enrollment (FTE)* 2,396.3 2,400.0 0% 2,368.4 -1%Amount per Pupil 938 1,063 13% 1,102 4%

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 58,176 35,934 -38% 65,063 81%TOTAL 2,305,440 2,586,499 12% 2,676,089 3%




Operations and Maintenance Expenditures

0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

2005-2006 2006-2007 2007-2008


USD# 418

Other Costs(2500 & 2900: Other Supplemental Services)

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

% %2005-2006 2006-2007 inc/ 2007-2008 inc/


General 277,003 310,834 12% 273,237 -12%Federal Funds 148,760 125,161 -16% 106,956 -15%Supplemental General 151,823 123,618 -19% 161,831 31%At Risk (4yr Old) 0 11,602 0% 0 -100%At Risk (K-12) 0 0 0% 0 0%Bilingual Education 0 0 0% 0 0%Capital Outlay 13,685 0 -100% 149,000 0%Driver Training 0 0 0% 0 0%Declining Enrollment 0 0 0% 0 0%Extraordinary School Program 0 0 0% 0 0%Food Service 923,863 957,130 4% 1,001,667 5%Professional Development 0 0 0% 0 0%Parent Education Program 0 0 0% 0 0%Summer School 0 0 0% 0 0%Special Education 0 0 0% 0 0%Cost of Living 0 0 0%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 37,718 43,091 14% 51,277 19%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%


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 99,300 97,196 -2% 110,800 14%TOTAL 1,652,152 1,668,632 1% 1,854,768 11%




Other Costs

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

2005-2006 2006-2007 2007-2008


USD# 418

Capital Improvements Expenditures (4000)

% %2005-2006 2006-2007 inc/ 2007-2008 inc/


General 0 0 0% 0 0%Federal Funds 0 24,114 0% 0 -100%Supplemental General 0 0 0% 0 0%At Risk (4yr Old) 0 0 0% 0 0%At Risk (K-12) 0 0 0% 0 0%Bilingual Education 0 0 0% 0 0%Capital Outlay 341,380 106,101 -69% 810,000 663%Driver Training 0 0 0% 0 0%Declining Enrollment 0 0 0% 0 0%Extraordinary School Program 0 0 0% 0 0%Food Service 0 0 0% 0 0%Professional Development 0 0 0% 0 0%Parent Education Program 0 0 0% 0 0%Summer School 0 0 0% 0 0%Special Education 0 0 0% 0 0%Cost of Living 0 0 0%Vocational Education 0 0 0% 0 0%Gifts/Grants 0 0 0% 0 0%Special Liability 0 0 0% 0 0%School Retirement 0 0 0% 0 0%Extraordinary Growth Facilities 0 0 0% 0 0%Special Reserve 0 0 0%KPERS Spec. Ret. Contribution 0 0 0% 0 0%Contingency Reserve 0 0 0%Text Book & Student Material 0 0 0%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 87,274 87,274 0% 87,400 0%Temporary Note 0 0 0% 0 0%

SUBTOTAL 428,654 217,489 -49% 897,400 313%Enrollment (FTE)* 2,396.3 2,400.0 0% 2,368.4 -1%Amount per Pupil 179 91 -49% 379 318%

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 428,654 217,489 -49% 897,400 313%




Capital Improvements (4000)

0

100,000

200,000

300,000

400,000

500,000

600,000

700,000

800,000

900,000

1,000,000

2005-2006 2006-2007 2007-2008


USD# 418

Debt Services Expenditures (5100)

% %2005-2006 2006-2007 inc/ 2007-2008 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) 0 0 0% 0 0%At Risk (K-12) 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%Declining Enrollment 0 0 0% 0 0%Extraordinary School Program 0 0 0% 0 0%Food Service 0 0 0% 0 0%Professional Development 0 0 0% 0 0%Parent Education Program 0 0 0% 0 0%Summer School 0 0 0% 0 0%Special Education 0 0 0% 0 0%Cost of Living 0 0 0%Vocational Education 0 0 0% 0 0%Gifts/Grants 0 0 0% 0 0%Special Liability 0 0 0% 0 0%School Retirement 0 0 0% 0 0%Extraordinary Growth Facilities 0 0 0% 0 0%Special Reserve 0 0 0%KPERS Spec. Ret. Contribution 0 0 0% 0 0%Contingency Reserve 0 0 0%Text Book & Student Material 0 0 0%Bond & Interest #1 1,150,513 1,161,663 1% 1,187,090 2%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%


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 1,150,513 1,161,663 1% 1,187,090 2%




Debt Services (5100)

0

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

2005-2006 2006-2007 2007-2008


USD# 418

Transfers (5200)

% %2005-2006 2006-2007 inc/ 2007-2008 inc/


General 2,710,350 3,336,990 23% 3,087,116 -7%Federal Funds 0 0 0% 0 0%Supplemental General 1,119,060 1,079,200 -4% 1,312,000 22%At Risk (4yr Old) 0 0 0% 0 0%At Risk (K-12) 0 0 0% 0 0%Bilingual Education 0 0 0% 0 0%Capital OutlayDriver Training 0 0 0% 0 0%Declining Enrollment 0 0 0% 0 0%Extraordinary School Program 0 0 0% 0 0%Food Service 0 0 0% 0 0%Professional Development 0 0 0% 0 0%Parent Education Program 0 0 0% 0 0%Summer School 0 0 0% 0 0%Special Education 0 0 0% 0 0%Cost of Living 0 0 0%Vocational Education 0 0 0% 0 0%Gifts/Grants 0 0 0% 0 0%Special Liability 0 0 0% 0 0%School Retirement 0 0 0% 0 0%Extraordinary Growth Facilities 0 0 0% 0 0%Special Reserve 0 0 0%KPERS Spec. Ret. Contribution 0 0 0% 0 0%Contingency Reserve 0 0 0%Text Book & Student Material 0 0 0%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 3,829,410 4,416,190 15% 4,399,116 0%Enrollment (FTE)* 2,396.3 2,400.0 0% 2,368.4 -1%Amount per Pupil 1,598 1,840 15% 1,857 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 3,829,410 4,416,190 15% 4,399,116 0%




Transfers (5200)

0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

4,000,000

4,500,000

5,000,000

2005-2006 2006-2007 2007-2008


USD# 418Miscellaneous Information

Unencumbered Cash Balance by Fund

July 1, 2005 July 1, 2006 July 1, 2007General 0 0 5,543Federal Funds 3 849 958Supplemental General 283,358 242,728 135,027At Risk (4yr Old) 0 0At Risk (K-12) 53,835 89Bilingual Education 0 0 0Capital Outlay 757,616 1,085,155 2,309,014Driver Training 55,655 42,595 37,299Declining Enrollment 0 0Extraordinary School Program 0 0 0Food Service 63,260 105,066 96,219Professional Development 24,167 29,126 72,994Parent Education Program 0 1 1Summer School 0 0 0Special Education 816,523 768,447 833,796Cost of Living 0Vocational Education 0 0 -23Gifts/Grants 28,860 16,903 80,336Special Liability 0 0 0School Retirement 0 0 0Extraordinary Growth Facilities 0 0 0Special Reserve 0 0KPERS Spec. Ret. Contribution 0 0 0Contingency Reserve 187,697 204,740Text Book & Student Material 94,758 123,845Bond & Interest 1 1,911,101 1,941,116 1,983,509Bond & Interest 2 0 0 0No Fund Warrant 0 0 0Special Assessment 37,995 45,940 40,128Temporary Note 0 0 0

SUBTOTAL 4,260,993 4,660,346 5,594,890Enrollment (FTE)* 2,396.3 2,400.0 2,368.4Amount per Pupil 1,778 1,942 2,362

Adult Education 0 0 0Adult Supplemental Education 0 0 0Area Vocational School 0 0 0Tuition Reimbursement 0 0 0Special Education Coop 589,404 544,138 84,643TOTAL 4,850,397 5,204,484 5,679,533




Unencumbered Cash Balances by Fund

0

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

July 1, 2005 July 1, 2006 July 1, 2007


USD# 418

Reserve FundsUnencumbered Cash Balance

July 1, 2005 July 1, 2006Special 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

July 1, 2005 July 1, 2006


USD# 418Other Information

2003-2004 2004-2005 % 2005-2006 % 2006-2007 % 2007-2008 %Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/

dec dec dec dec

Enrollment (FTE)* 2,409.8 2,396.3 -1% 2,368.9 -1% 2,368.4 0% 2,340.4 -1%

Enrollment (FTE)** 2,425.0 2,390.0 -1% 2,396.3 0% 2,400.0 0% 2,368.4 -1%Number of Students - Free Meals 395 434 10% 458 6% 481 5% 481 0%Number of Students - Reduced Meals 183 165 -10% 194 18% 222 14% 200 -10%

*FTE for state aid and budget authority purposes for general fund (excludes 4 yr old at-risk).

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

Enrollment (FTE)* for Budget Authority

0.0

500.0

1000.0

1500.0

2000.0

2500.0

3000.0

2003-2004 2004-2005 2005-2006 2006-2007 2007-2008

Low Income Students

0

100

200

300

400

500

600

2003-2004 2004-2005 2005-2006 2006-2007 2007-2008

Free MealsReduced Meals

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

2340.0

2350.0

2360.0

2370.0

2380.0

2390.0

2400.0

2410.0

2420.0

2430.0

2003-2004 2004-2005 2005-2006 2006-2007 2007-2008


USD# 418

Miscellaneous InformationMill Rates by Fund

2005-2006 2006-2007 2007-2008Actual Actual Budget

General 20.000 20.000 20.000Supplemental General 16.671 16.678 17.327Adult Education 0.000 0.000 0.000Capital Outlay 6.040 5.943 6.000Declining Enrollment 0.000 0.000 0.000Cost of Living 0.000 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 5.729 6.074 6.176Bond & Interest 2 0.000 0.000 0.000No Fund Warrant 0.000 0.000 0.000Special Assessment 0.611 0.466 0.457Temporary Note 0.000 0.000 0.000TOTAL USD 49.051 49.161 49.960Historical 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 4.025 3.962 4.000Recreation Commission Employee Benefit 0.532 0.496 0.580TOTAL OTHER 4.557 4.458 4.580

2007-2008 Miscellaneous InformationMill Rates by Fund (Total USD)

General40%

Supplemental General35%

Capital Outlay12%

Bond & Interest 112%

Special Assessment1%

GeneralSupplemental GeneralAdult EducationCapital OutlaySpecial LiabilitySchool RetirementDeclining EnrollmentCost of LivingBond & 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

2005-2006 2006-2007 2007-2008


USD# 418Other Information

2005-2006 2006-2007 2007-2008Actual Actual Budget

Assessed Valuation $154,158,011 $163,669,463 $173,619,037

Bonded Indebtedness $10,585,842 $9,475,210 $8,461,280

Assessed Valuation

$0$20,000,000$40,000,000$60,000,000$80,000,000

$100,000,000$120,000,000$140,000,000$160,000,000$180,000,000$200,000,000

2005-2006 2006-2007 2007-2008

Bonded Indebtedness

$0

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

2005-2006 2006-2007 2007-2008


McPherson USD 418 - Kansas State Department of Education

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