WACONDA USD #272 Finance/budget/Budget...13. Debt Services (5000) 14. Miscellaneous Information Unencumbered Cash Balance by Fund 15. Reserve Funds Unencumbered Cash Balance 16. Other

WACONDA USD #272

Contents

1 Budget General Information (characteristics of district)

2 Supplemental Information for Tables in Summary of Expenditures

3 KSDE Website Information Available

4 Summary of Expenditures (Sumexpen.xls)

2009-2010 Budget General Information USD # 272

Introduction Waconda USD #272 consists primarily of three communities: Cawker City, Downs and Glen Elder. The district covers over 411 square miles in North Central Kansas and the economy is generally governed by agriculture with the flexibility of grain and livestock prices. Waconda has one high school, one junior high/middle school, two elementary schools (which includes all day kindergarten) and one preschool.

Board Members Donald Miller, President Kelly Berkley, Vice-President Glennys Doane Russell Groenendyk Rodney Hake Toni Schlaefli Gary Streit

The District’s Accomplishments and Challenges Accomplishments: The mission of Waconda USD #272 is to provide responsible, competent graduates who are well adjusted, productive citizens, respecting themselves and others. They will be lifelong learners in a rapidly changing society. Waconda Schools will provide a progressive and caring staff that uses a well-balanced curriculum in a safe and positive environment. Graduates from Waconda USD #272 will be well educated and socially productive citizens. With the support of staff, parents and community members, all grades have met the state standard of excellence for the past four years with 94.5 percent of the students scoring proficient or above in both reading and math. The district has been recognized as scoring 100 percent efficiency in a Standard & Poor’s study and received Governor Sebelius’ Achievement Award that recognized schools whose students performed exceptionally well on state assessment tests. Challenges: Our challenges are similar to all other districts:

• Continue to achieve the standard of excellence for AYP. • Remain 100% efficient with limited resources. • Retain and recruit quality staff. • Cope with rising costs with less funds.

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.

KSDE Website Information Available K-12 Statistics (Building, District or State Totals) http://www.ksde.org/Default.aspx?tabid=223

1 Attendance / Enrollment Reports 2 Staff Reports 3 Graduates / Dropouts Reports 4 Crime / Violence Reports

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

1 Certified Personnel 2 Enrollment 3 Dropouts 4 Graduates 5 Salary Reports

Kansas Building Report Card (listed on the right under Data Portal sections) http://www.ksde.org/Default.aspx?tabid=229

1 Attendance Rate 2 Graduation Rate 3 Dropout Rate 4 School Violence 5 Assessments

o Reading o Mathematics o Writing

6 Graduates Passing Adv. Science Courses 7 Graduates Passing Adv. Math Courses

USD# 272

Summary of Total Expenditures By Function

(All Funds)

% % % % %2007-2008 of 2008-2009 of inc/ 2009-2010 of inc/

Actual Tot Actual Tot dec Budget Tot dec

Instruction 2,676,228 61% 2,987,705 64% 12% 3,188,525 56% 7%

Student & Instructional Support 212,886 5% 184,688 4% -13% 169,538 3% -8%

General Administration 285,899 7% 194,875 4% -32% 267,434 5% 37%

School Administration (Building) 312,614 7% 320,853 7% 3% 419,316 7% 31%

Operations & Maintenance 468,000 11% 457,088 10% -2% 697,364 12% 53%

Capital Improvements 0 0% 2,530 0% 0% 200,000 4% 7805%

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

Other Costs 410,392 9% 491,301 11% 20% 760,769 13% 55%

Total Expenditures 4,366,019 100% 4,639,040 100% 6% 5,702,946 100% 23%

Amount per Pupil $11,658 $12,471 7% $14,851 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, 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), Virtual Education, 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 School, and Special Education Coop.

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

General Administration

School Administration

(Building)

Operations & Maintenance

Capital Improvements

Debt Services Other Costs

Summary of Total Expenditures By Function (All Funds)

2007-2008

2008-2009

2009-2010

Instruction56%

Student & Instructional Support3%

General Administration5%

School Administration (Building)

7%

Operations & Maintenance12%

Capital Improvements4%

Other Costs13%

2009-2010 Summary of Total Expenditures By Function(All Funds)

Instruction

Student & Instructional Support





Debt Services

Other Costs

9/18/2009 12:59 PM Sumexpen.xls Page 1 of 19

USD# 272

Summary of General Expendituresby Function

% % % % %2007-2008 of 2008-2009 of inc/ 2009-2010 of inc/


Instruction 1,617,109 59% 1,624,466 59% 0% 1,523,500 58% -6%


General Administration 231,628 8% 150,960 6% -35% 117,233 4% -22%

School Administration (Building) 299,660 11% 307,055 11% 2% 300,650 11% -2%

Operations & Maintenance 284,348 10% 292,353 11% 3% 339,155 13% 16%

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

Other Costs 105,375 4% 209,161 8% 98% 219,400 8% 5%

Total Expenditures 2,725,335 100% 2,743,650 100% 1% 2,643,938 100% -4%

Amount per Pupil $7,277 $7,375 1% $6,885 -7%

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

800,000

1,000,000

1,200,000

1,400,000

1,600,000

1,800,000

Summary of General Fund Expendituresby Function

2007-2008

2008-2009

2009-2010

0

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

1,600,000

1,800,000

Instruction Student & Instructional

Support



(Building)



Other Costs

Summary of General Fund Expendituresby Function

2007-2008

2008-2009

2009-2010

Instruction58%


6%



11%


Other Costs8%

2009-2010 Summary of General Fund Expendituresby Function

Instruction






Other Costs


USD# 272

Summary of Supplemental General Fund Expendituresby Function

% % % % %2007-2008 of 2008-2009 of inc/ 2009-2010 of inc/


Instruction 72,650 22% 54,279 23% -25% 52,000 20% -4%

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

General Administration 42,941 13% 36,406 15% -15% 58,000 23% 59%

School Administration (Building) 208 0% 281 0% 35% 0 0% -100%

Operations & Maintenance 167,701 51% 148,578 62% -11% 141,700 56% -5%


Other Costs 42,500 13% 0 0% -100% 3,300 1% 0%

Total Expenditures 326,000 100% 239,544 100% -27% 255,000 100% 6%

Amount per Pupil $870 $644 -26% $664 3%

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

100,000

120,000

140,000

160,000

180,000


2007-2008

2008-2009

2009-2010

Instruction20%



56%

Other Costs1%

2009-2010 Summary of Supplemental General Fund Expendituresby Function

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

0

20,000

40,000

60,000

80,000

100,000

120,000

140,000

160,000

180,000


Support



(Building)



Other Costs


2007-2008

2008-2009

2009-2010


USD# 272Summary of General and Supplemental General Fund

Expenditures by Function

% % % % %2007-2008 of 2008-2009 of inc/ 2009-2010 of inc/


Instruction 1,689,759 55% 1,678,745 56% -1% 1,575,500 54% -6%


General Administration 274,569 9% 187,366 6% -32% 175,233 6% -6%

School Administration (Building) 299,868 10% 307,336 10% 2% 300,650 10% -2%

Operations & Maintenance 452,049 15% 440,931 15% -2% 480,855 17% 9%


Other Costs 147,875 5% 209,161 7% 41% 222,700 8% 6%

Total Expenditures 3,051,335 100% 2,983,194 100% -2% 2,898,938 100% -3%

Amount per Pupil $8,148 $8,019 -2% $7,549 -6%

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.

600,000

800,000

1,000,000

1,200,000

1,400,000

1,600,000

1,800,000

Summary of General and Supplemental General FundExpenditures by Function

2007-2008

2008-2009

2009-2010

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)



Other Costs

Summary of General and Supplemental General FundExpenditures by Function

2007-2008

2008-2009

2009-2010

Instruction54%


5%



10%


Other Costs8%

2009-2010 Summary of General and Supplemental General Fund Expenditures by Function

Instruction






Other Costs


USD# 272

Summary of Special Education Fundby Function

% % % % %2007-2008 of 2008-2009 of inc/ 2009-2010 of inc/


Instruction 410,223 97% 577,714 98% 41% 635,455 96% 10%

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 12,071 3% 9,985 2% -17% 24,600 4% 146%

Total Expenditures 422,294 100% 587,699 100% 39% 660,055 100% 12%

Amount per Pupil $1,128 $1,580 40% $1,719 9%

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.)

300,000

400,000

500,000

600,000

700,000

Summary of Special Education Fund Expendituresby Function

2007-2008

2008-2009

2009-2010

0

100,000

200,000

300,000

400,000

500,000

600,000

700,000


Support



(Building)



Other Costs

Summary of Special Education Fund Expendituresby Function

2007-2008

2008-2009

2009-2010

Instruction96%

Other Costs4%

2009-2010 Summary of Special Education Fundby Function

Instruction






Other Costs


USD# 272Instruction Expenditures (1000)

% %2007-2008 2008-2009 inc/ 2009-2010 inc/

Actual Actual dec Budget dec

General 1,617,109 1,624,466 0% 1,523,500 -6%Federal Funds 100,208 109,421 9% 111,451 2%Supplemental General 72,650 54,279 -25% 52,000 -4%At Risk (4yr Old) 72,105 79,857 11% 129,000 62%At Risk (K-12) 182,000 265,114 46% 310,000 17%Bilingual Education 0 0 0% 0 0%Virtual Education 0 0 0%Capital Outlay 0 53,695 0% 100,000 86%Driver Education 7,203 7,935 10% 9,100 15%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 410,223 577,714 41% 635,455 10%Cost of Living 0 0 0% 0 0%Vocational Education 116,240 111,226 -4% 204,155 84%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 87,807 91,615 4% 113,864 24%Contingency Reserve 0 0 0%Text Book & Student Material 10,683 12,383 16%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 2,676,228 2,987,705 12% 3,188,525 7%Enrollment (FTE)* 374.5 372.0 -1% 384.0 3%Amount per Pupil 7,146 8,031 12% 8,303 3%

Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%A V i l S h l 0 0 0%Area Vocational School 0 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 2,676,228 2,987,705 12% 3,188,525 7%

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.

0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

2007-2008 2008-2009 2009-2010

Instruction Expenditures

0200,000400,000600,000800,000

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

2007-2008 2008-2009 2009-2010

Instruction Expenditures

General

Supplemental General

Special Education


USD# 272

Student and Instructional Support Expenditures (2100 & 2200)

% %2007-2008 2008-2009 inc/ 2009-2010 inc/


General 187,215 159,655 -15% 144,000 -10%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%Virtual Education 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 15,757 13,019 -17% 10,606 -19%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% 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 9,914 12,014 21% 14,932 24%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 212,886 184,688 -13% 169,538 -8%Enrollment (FTE)* 374.5 372.0 -1% 384.0 3%Amount per Pupil 568 496 -13% 442 -11%

Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 212,886 184,688 -13% 169,538 -8%Amount per Pupil $572 $528 -8% $455 -14%




0

50,000

100,000

150,000

200,000

250,000

2007-2008 2008-2009 2009-2010

Student and Instructional Support Expenditures


USD# 272

General Administration Expenditures (2300)

% %2007-2008 2008-2009 inc/ 2009-2010 inc/


General 231,628 150,960 -35% 117,233 -22%Federal Funds 0 0 0% 0 0%Supplemental General 42,941 36,406 -15% 58,000 59%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%Virtual Education 0 0 0%Capital Outlay 0 0 0% 82,868 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% 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 11,330 7,509 -34% 9,333 24%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 285,899 194,875 -32% 267,434 37%Enrollment (FTE)* 374.5 372.0 -1% 384.0 3%Amount per Pupil 763 524 -31% 696 33%

Adult Education 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%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 285,899 194,875 -32% 267,434 37%




0

50,000

100,000

150,000

200,000

250,000

300,000

350,000

2007-2008 2008-2009 2009-2010

General Administration Expenditures


USD# 272

School Administration Expenditures (2400)

% %2007-2008 2008-2009 inc/ 2009-2010 inc/


General 299,660 307,055 2% 300,650 -2%Federal Funds 0 0 0% 0 0%Supplemental General 208 281 35% 0 -100%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%Virtual Education 0 0 0%Capital Outlay 0 0 0% 100,000 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% 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 12,746 13,517 6% 18,666 38%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 312,614 320,853 3% 419,316 31%Enrollment (FTE)* 374.5 372.0 -1% 384.0 3%Amount per Pupil 835 863 3% 1,092 27%

Adult Education 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%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 312,614 320,853 3% 419,316 31%




0

50,000

100,000

150,000

200,000

250,000

300,000

350,000

400,000

450,000

2007-2008 2008-2009 2009-2010

School Administration Expenditures


USD# 272

Operations and Maintenance Expenditures (2600)

% %2007-2008 2008-2009 inc/ 2009-2010 inc/


General 284,348 292,353 3% 339,155 16%Federal Funds 0 0 0% 0 0%Supplemental General 167,701 148,578 -11% 141,700 -5%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%Virtual Education 0 0 0%Capital Outlay 0 4,786 0% 200,000 4079%Driver Training 4,621 858 -81% 3,443 301%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% 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 11,330 10,513 -7% 13,066 24%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 468,000 457,088 -2% 697,364 53%Enrollment (FTE)* 374.5 372.0 -1% 384.0 3%Amount per Pupil 1,250 1,229 -2% 1,816 48%

Adult Education 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%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 468,000 457,088 -2% 697,364 53%




0

100,000

200,000

300,000

400,000

500,000

600,000

700,000

800,000

2007-2008 2008-2009 2009-2010

Operations and Maintenance Expenditures


USD# 272

Other Costs(2500 & 2900: Other Supplemental Services)

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

% %2007-2008 2008-2009 inc/ 2009-2010 inc/


General 105,375 209,161 98% 219,400 5%Federal Funds 0 0 0% 0 0%Supplemental General 42,500 0 -100% 3,300 0%At Risk (4yr Old) 10,336 9,977 -3% 25,122 152%At Risk (K-12) 0 0 0% 0 0%Bilingual Education 0 0 0% 0 0%Virtual Education 0 0 0%Capital Outlay 0 0 0% 150,000 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 231,612 247,159 7% 321,548 30%Professional Development 0 0 0% 0 0%Parent Education Program 0 0 0% 0 0%Summer School 0 0 0% 0 0%Special Education 12,071 9,985 -17% 24,600 146%Cost of Living 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 8,498 15,019 77% 16,799 12%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 410,392 491,301 20% 760,769 55%Enrollment (FTE)* 374 5 372 0 1% 384 0 3%Enrollment (FTE)* 374.5 372.0 -1% 384.0 3%Amount per Pupil 1,096 1,321 21% 1,981 50%

Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 410,392 491,301 20% 760,769 55%




0

100,000

200,000

300,000

400,000

500,000

600,000

700,000

800,000

2007-2008 2008-2009 2009-2010

Other Costs


USD# 272

Capital Improvements Expenditures (4000)

% %2007-2008 2008-2009 inc/ 2009-2010 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%Virtual Education 0 0 0%Capital Outlay 0 2,530 0% 200,000 7805%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% 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 0 2,530 0% 200,000 7805%Enrollment (FTE)* 374.5 372.0 -1% 384.0 3%Amount per Pupil 0 7 0% 521 7558%

Adult Education 0 0 0% 0 0%Ad lt S l t l Ed ti 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 0 2,530 0% 200,000 7805%




0

50,000

100,000

150,000

200,000

250,000

2007-2008 2008-2009 2009-2010

Capital Improvements (4000)


USD# 272

Debt Services Expenditures (5100)

% %2007-2008 2008-2009 inc/ 2009-2010 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%Virtual Education 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% 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 0 0 0% 0 0%Enrollment (FTE)* 374.5 372.0 -1% 384.0 3%Amount per Pupil 0 0 0% 0 0%

Adult Education 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%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 0 0 0% 0 0%




00000111111

2007-2008 2008-2009 2009-2010

Debt Services (5100)


USD# 272

Transfers (5200)

% %2007-2008 2008-2009 inc/ 2009-2010 inc/


General 535,294 603,480 13% 659,600 9%Federal Funds 0 0 0% 0 0%Supplemental General 374,000 480,456 28% 485,000 1%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%Virtual Education 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% 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 909,294 1,083,936 19% 1,144,600 6%Enrollment (FTE)* 374.5 372.0 -1% 384.0 3%Amount per Pupil 2,428 2,914 20% 2,981 2%

Adult Education 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%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 909,294 1,083,936 19% 1,144,600 6%




0

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

2007-2008 2008-2009 2009-2010

Transfers (5200)


USD# 272Miscellaneous Information

Unencumbered Cash Balance by Fund

July 1, 2007 July 1, 2008 July 1, 2009General 0 7,087 0Federal Funds 28 0 109Supplemental General 21,063 19,528 20,673At Risk (4yr Old) 76 25,813 54,122At Risk (K-12) 0 0 0Bilingual Education 0 0 0Virtual Education 0 0Capital Outlay 573,449 687,353 757,265Driver Training 16,647 12,428 5,793Declining Enrollment 0 0 0Extraordinary School Program 0 0 0Food Service 17,595 34,891 34,599Professional Development 17,444 3,170 606Parent Education Program 0 0 0Summer School 0 0 0Special Education 68,674 119,674 90,455Cost of Living 0 0 0Vocational Education 612 37,082 54,155Gifts/Grants 0 0 0Special Liability 0 0 0School Retirement 0 0 0Extraordinary Growth Facilities 0 0 0Special Reserve 0 0KPERS Spec. Ret. Contribution 0 0 0Contingency Reserve 71,000 71,000Text Book & Student Material 31,422 31,459Bond & Interest 1 0 0 0Bond & Interest 2 0 0 0No Fund Warrant 0 0 0Special Assessment 0 0 0Temporary Note 0 0 0

SUBTOTAL 818,010 1,049,485 1,017,777Enrollment (FTE)* 374.5 372.0 384.0Amount per Pupil 2,184 2,821 2,650

Adult Education 0 0 0Adult Supplemental Education 0 0 0du t Supp e e ta ducat o 0 0 0Area Vocational School 0 0Tuition Reimbursement 0 0 0Special Education Coop 0 0 0TOTAL 818,010 1,049,485 1,017,777




0

200,000

400,000

600,000

800,000

1,000,000

1,200,000

July 1, 2007 July 1, 2008 July 1, 2009

Unencumbered Cash Balances by Fund


USD# 272

Reserve FundsUnencumbered Cash Balance

July 1, 2007 July 1, 2008Special 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.

0

0

0

0

0

1

1

1

1

1

1

July 1, 2007 July 1, 2008

Unencumbered Cash Balances by Fund (Reserve Funds Only)


USD# 272Other Information

2005-2006 2006-2007 % 2007-2008 % 2008-2009 % 2009-2010 %Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/

dec dec dec dec

Enrollment (FTE)* 340.6 373.3 10% 371.9 0% 349.9 -6% 372.5 6%

Enrollment (FTE)** 340.6 400.0 17% 374.5 -6% 372.0 -1% 384.0 3%Number of Students - Free Meals 103 116 13% 121 4% 123 2% 125 2%Number of Students - Reduced Meals 62 60 -3% 59 -2% 64 8% 50 -22%

0.0

50.0

100.0

150.0

200.0

250.0

300.0

350.0

400.0

2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

Enrollment (FTE)* for Budget Authority

360.0370.0380.0390.0400.0410.0

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

*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.

0.0

50.0

100.0

150.0

200.0

250.0

300.0

350.0

400.0

2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

Enrollment (FTE)* for Budget Authority

0

20

40

60

80

100

120

140

2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

Low Income Students

Free Meals

Reduced Meals

310.0320.0330.0340.0350.0360.0370.0380.0390.0400.0410.0

2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

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


USD# 272

Miscellaneous InformationMill Rates by Fund

2007-2008 2008-2009 2009-2010Actual Actual Budget

General 20.000 20.000 20.000Supplemental General 17.539 17.246 17.955Adult Education 0.000 0.000 0.000Capital Outlay 3.397 3.990 3.000Declining Enrollment 0.000 0.000 0.000Cost of Living 0.000 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 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 40.936 41.236 40.955Historical 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

5 000

10.000

15.000

20.000

25.000

30.000

35.000

40.000

45.000

Total USD Mill Rates

General49%Supplemental General

44%

Capital Outlay7%

2009-2010 Miscellaneous InformationMill Rates by Fund (Total USD)

General

Supplemental General

Adult Education

Capital Outlay

Special Liability

School Retirement

Declining Enrollment

Cost of Living

Bond & Interest 1

Bond & Interest 2

Extraordinary Growth Facilities

No Fund Warrant

Special Assessment

Temporary Note

0.000

5.000

10.000

15.000

20.000

25.000

30.000

35.000

40.000

45.000

2007-2008 2008-2009 2009-2010

Total USD Mill Rates


USD# 272Other Information

2007-2008 2008-2009 2009-2010Actual Actual Budget

Assessed Valuation $21,346,021 $21,219,979 $21,175,866

Bonded Indebtedness $0 $0 $0

$0

$5,000,000

$10,000,000

$15,000,000

$20,000,000

$25,000,000

2007-2008 2008-2009 2009-2010

Assessed Valuation

$0

$0

$0

$0

$0

$1

$1

$1

$1

$1

$1

2007-2008 2008-2009 2009-2010

Bonded Indebtedness

$0

$5,000,000

$10,000,000

$15,000,000

$20,000,000

$25,000,000

2007-2008 2008-2009 2009-2010

Assessed Valuation

$0

$0

$0

$0

$0

$1

$1

$1

$1

$1

$1

2007-2008 2008-2009 2009-2010

Bonded Indebtedness


Documents

WACONDA USD #272 Finance/budget/Budget...13. Debt Services (5000) 14. Miscellaneous Information Unencumbered Cash Balance by Fund 15. Reserve Funds Unencumbered Cash Balance 16. Other