UNIFIED SCHOOL DISTRICT NO. 254 Medicine Lodge, Kansas …Schedule 2 Schedule of Petty Cash Fund...

VONFELDT, BAUER & VONFELDT, CHTD.

Certified Public Accountants

Larned, Kansas 67550

UNIFIED SCHOOL DISTRICT NO. 254

FINANCIAL STATEMENTS

For the Fiscal Year Ended June 30, 2010

Medicine Lodge, Kansas 67104

Page

Item Number

FINANCIAL SECTION

Auditors' Report on Financial Statements 1

Statement 1

Summary of Cash Receipts, Expenditures and Unencumbered Cash 2-6

Statement 2

Summary of Expenditures - Actual and Budget 7-8

Statement 3

Statement of Cash Receipts and Expenditures - Actual and Budget

General Funds 9-11

Special Revenue Funds 12-46

Debt Service Fund 47

Private Purpose Trust Fund 48

Statement 4

Statement of Cash Receipts and Cash Disbursements - Agency Funds 49

Statement 5

Statement of Cash Receipts, Expenditures and Unencumbered Cash -

District Activity Funds 50-51

Notes to the Financial Statements 52-63

ADDITIONAL INFORMATION

Schedule 1

Detailed Schedule of General Fund Expenditures Compared With Appropriations 64-66

Schedule 2

Schedule of Petty Cash Fund Receipts, Disbursements and Balances 67-68

Schedule 3

Detailed Schedule of Scholarship Fund Receipts, Expenditures and Cash Balances 69-70

Schedule 4

Graphical Analysis 71-86

TABLE OF CONTENTS

UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS

Financial Statements

For the Year Ended June 30, 2010

This page intentionally left blank.

Telephone: (620) 285-2107 818 Broadway

Fax (620) 285-2110 P.O. Box 127

Larned, KS 67550

Board of Education

Unified School District No. 254

Medicine Lodge, Kansas 67104

We have audited the accompanying financial statements of Unified School District No. 254, Medicine Lodge, Kansas, as

of and for the year ended June 30, 2010, as listed in the table of contents. These financial statements are the

responsibility of the District's management. Our responsibility is to express an opinion on these financial statements

based on our audit. The prior year partial (and summarized) comparative financial information has been derived from the

District's June 30, 2009 financial statements and, in our report dated November 23, 2009, we expressed an unqualified

opinion on the financial statements taken as a whole.

We conducted our audit in accordance with auditing standards generally accepted in the United States of America and

the guidance in the Kansas Municipal Audit Guide. Those standards and guidance require that we plan and perform the

audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit

includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An

audit also includes assessing the accounting principles used and significant estimates made by management, as well as

evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our

opinion.

As discussed more fully in Note 1, Unified School District No. 254, Medicine Lodge, Kansas has prepared these

financial statements in conformity with the accounting practices prescribed by the State of Kansas to demonstrate

compliance with the cash basis and budget laws of the State of Kansas, which practices differ from accounting

principles generally accepted in the United States of America. The effect on the financial statements of the variances

between these regulatory accounting practices and accounting principles generally accepted in the United States of

America, although not reasonably determinable, are presumed to be material.

In our opinion, because of the effects of the matter discussed in the preceding paragraph, the financial statements

referred to above do not present fairly, in conformity with accounting principles generally accepted in the United States

of America, the financial position of Unified School District No. 254, Medicine Lodge, Kansas as of June 30, 2010, the

changes in its financial position, or where applicable, its cash flows for the year then ended.

In addition, in our opinion, the financial statements referred to above present fairly, in all material respects, the cash and

unencumbered cash balances of Unified School District No. 254, Medicine Lodge, Kansas, as of June 30, 2010 and its

cash receipts and expenditures, and budget to actual comparisons for the year then ended, taken as a whole, on the

basis of accounting described in Note 1.

The schedules presented as additional information in the table of contents are presented for purposes of additional

analysis and are not a required part of the financial statements. The additional schedules have not been subjected to

the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an

opinion or provide any assurance on them.

VONFELDT, BAUER & VONFELDT, CHTD.

Certified Public Accountants

November 22, 2010

VONFELDT, BAUER & VONFELDT, CHTD.C E R T I F I E D P U B L I C A C C O U N T A N T S

MEMBERS OF AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS AND

KANSAS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS

INDEPENDENT AUDITORS' REPORT

1

Beginning Prior Year

Unencumbered Cancelled

Cash Balance Encumbrances

Governmental Type Funds:

General Funds:

General Fund (124,938.93)$ 0.00$

Supplemental General Fund 222,366.92 0.00

Special Revenue Funds:

At-Risk (4 Yr Old) Fund 4,573.06 0.00

At-Risk Fund 64,990.40 0.00

Capital Outlay Fund 906,151.29 0.00

Driver Training Fund 7,198.83 0.00

Food Service Fund 131,538.71 4,175.00

Professional Development Fund 37,023.71 0.00

Summer School Fund 15,000.00 0.00

Special Education Fund 223,896.26 0.00

Vocational Education Fund 49,234.01 0.01

Gifts and Grants Fund 535.03 0.00

KPERS Special Retirement Fund 0.00 0.00

Contingency Reserve Fund 432,872.00 0.00

Textbook / Student Material Revolving Fund 85,472.89 0.00

Recreation Commission Fund 21,105.13 0.00

Recreation Commission Employee Benefit Fund 3,550.20 0.00

Title I 2009 Fund 0.00 0.00

Title I 2010 Fund 0.00 0.00

Title I ARRA Fund 0.00 0.00

Title II-A 2009 Fund 0.00 0.00

Title II-A 2010 Fund 0.00 0.00

Title II-D 2009 Fund 0.00 0.00

Title II-D 2010 Fund 0.00 0.00

Title II-D ARRA Fund 0.00 0.00

REAP Grant 2008 Fund 0.00 0.00

REAP Grant 2009 Fund 0.00 0.00

Drug Free 2008 Fund 0.00 0.00

Drug Free 2009 Fund (1,080.00) 21.41

Drug Free 2010 Fund 0.00 0.00

Kan-Ed Grant Fund 7,702.25 0.00

SCK Library Systems Grant Fund 0.00 0.00

MLIS - We Care Grant Fund 0.00 0.00

Carl Perkins Fund (506.22) 0.00

PCC - Tech Prep Consortium Fund 1,707.35 0.00

Photo Shoot Grant Fund 1,011.85 0.00

School Health Program Fund 0.00 0.00

District Activity Funds 4,786.17 0.00

Funds


Summary of Cash Receipts, Expenditures and Unencumbered Cash


The notes to the financial statements are an integral part of this statement.

2

Statement 1

Page 1 of 3

Ending Encumbrances

Cash Unencumbered and Accounts Ending

Receipts Expenditures Cash Balance Payable Cash Balance

3,838,411.67$ 3,781,846.97$ (68,374.23)$ 99,915.55$ 31,541.32$

1,134,574.09 1,131,896.38 225,044.63 8,827.16 233,871.79

43,550.20 28,044.78 20,078.48 0.00 20,078.48

345,710.40 269,500.50 141,200.30 9.00 141,209.30

307,173.73 265,792.89 947,532.13 43,833.09 991,365.22

18,150.19 12,921.17 12,427.85 10.00 12,437.85

264,683.55 301,250.47 99,146.79 1,435.53 100,582.32

20,621.00 15,718.16 41,926.55 436.00 42,362.55

0.00 0.00 15,000.00 0.00 15,000.00

1,060,536.70 722,919.47 561,513.49 1,619.18 563,132.67

170,079.26 160,529.01 58,784.27 1,912.45 60,696.72

500.00 609.55 425.48 0.00 425.48

106,369.03 106,369.03 0.00 0.00 0.00

0.00 0.00 432,872.00 0.00 432,872.00

59,283.12 46,355.50 98,400.51 10,039.89 108,440.40

87,553.75 90,000.00 18,658.88 0.00 18,658.88

656.94 4,161.00 46.14 0.00 46.14

0.00 0.00 0.00 0.00 0.00

77,117.00 77,117.00 0.00 0.00 0.00

36,918.00 36,918.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

32,017.00 32,017.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

612.00 612.00 0.00 0.00 0.00

0.00 1,506.00 (1,506.00) 0.00 (1,506.00)

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

1,080.00 21.41 0.00 0.00 0.00

1,574.00 1,574.00 0.00 1,007.16 1,007.16

836.55 8,538.80 0.00 3,729.00 3,729.00

1,000.00 1,000.00 0.00 0.00 0.00

8,059.00 8,059.00 0.00 0.00 0.00

4,665.34 4,159.12 0.00 0.00 0.00

0.00 0.00 1,707.35 0.00 1,707.35

0.00 0.00 1,011.85 0.00 1,011.85

750.00 750.00 0.00 0.00 0.00

51,018.12 47,700.65 8,103.64 0.00 8,103.64

3


Unencumbered Cancelled

Cash Balance Encumbrances

Governmental Type Funds: (Cont'd.)

Debt Service Fund:

Bond & Interest Fund 641,400.26 0.00

Fiduciary Type Funds:

Private Purpose Trust Funds:

Scholarship Fund 134,488.71 0.00

Total Reporting Entity (Excluding Agency Funds-Memorandum Only) 2,870,079.88$ 4,196.42$


Funds




4

Statement 1

Page 2 of 3

Ending Encumbrances

Cash Unencumbered and Accounts Ending

Receipts Expenditures Cash Balance Payable Cash Balance

352,781.87 338,775.00 655,407.13 0.00 655,407.13

4,517.56 8,900.00 130,106.27 0.00 130,106.27

8,030,800.07$ 7,505,562.86$ 3,399,513.51$ 172,774.01$ 3,572,287.52$

5

Statement 1

Page 3 of 3

Balance to be accounted for: 3,572,287.52$

Composition of Cash:

Petty Cash Accounts:

Checking Account - Citizens Bank, Medicine Lodge, KS

Central Office (Reconciled) 500.00$

High School (Reconciled) 900.00

Elementary School (Reconciled) 200.00

Other Board Accounts:

NOW Account-Citizens Bank, Medicine Lodge, KS 801,443.52

Less Outstanding Checks (484,890.61)

NOW Account-Peoples Bank, Medicine Lodge, KS 1,586.40

MMA Account-Citizens Bank, Medicine Lodge, KS 162,147.31

MMA Account-Peoples Bank, Medicine Lodge, KS 2,950,209.60

Certificate of Deposits-Peoples Bank, Medicine Lodge, KS 1,981.39

Activity Fund Accounts:

Checking Account-Citizens Bank, Medicine Lodge, KS

Elementary School (Reconciled) 565.43

NOW Account-Citizens Bank, Medicine Lodge, KS

High School (Reconciled) 40,980.68

Scholarship Account (Reconciled) 130,737.56

Total Cash 3,606,361.28

Total Agency Fund per Statement 4 (34,073.76)

Total Reporting Entity Excluding Agency Funds 3,572,287.52$





6

Adjustment to

Certified Comply with

Budget Legal Max

Governmental Type Funds:

General Funds:

General Fund 3,940,034.00$ (166,081.00)$

Supplemental General Fund 1,263,599.00 (3,723.00)

Special Revenue Funds:

At-Risk (4 Yr Old) Fund 43,571.00 XXXXXXXX

At-Risk Fund 336,884.00 XXXXXXXX

Capital Outlay Fund 957,156.00 XXXXXXXX

Driver Training Fund 21,527.00 XXXXXXXX

Food Service Fund 520,901.00 XXXXXXXX

Professional Development Fund 50,000.00 XXXXXXXX

Summer School Fund 15,000.00 XXXXXXXX

Special Education Fund 1,000,000.00 XXXXXXXX

Vocational Education Fund 266,819.00 XXXXXXXX

KPERS Special Retirement Fund 288,603.00 XXXXXXXX

Recreation Commission Fund 90,000.00 XXXXXXXX

Recreation Commission Employee Benefit Fund 4,161.00 XXXXXXXX

Debt Service Fund:

Bond & Interest Fund 339,775.00 XXXXXXXX

Funds



Summary of Expenditures - Actual and Budget

(Budgeted Funds Only)


7

Statement 2

Adjustment for Total Expenditures Variance -

Qualifying Budget for Chargeable to Over

Budget Credits Comparison Current Year (Under)

7,893.97$ 3,781,846.97$ 3,781,846.97$ 0.00$

5,568.43 1,265,444.43 1,131,896.38 (133,548.05)

0.00 43,571.00 28,044.78 (15,526.22)

0.00 336,884.00 269,500.50 (67,383.50)

0.00 957,156.00 265,792.89 (691,363.11)

0.00 21,527.00 12,921.17 (8,605.83)

0.00 520,901.00 301,250.47 (219,650.53)

0.00 50,000.00 15,718.16 (34,281.84)

0.00 15,000.00 0.00 (15,000.00)

0.00 1,000,000.00 722,919.47 (277,080.53)

0.00 266,819.00 160,529.01 (106,289.99)

0.00 288,603.00 106,369.03 (182,233.97)

0.00 90,000.00 90,000.00 0.00

0.00 4,161.00 4,161.00 0.00

0.00 339,775.00 338,775.00 (1,000.00)

8

Statement 3

Page 1 of 40

Prior Year Variance

Actual Actual Budget Over (Under)

Cash Receipts

Taxes and Shared Revenue:

Ad Valorem Property Tax 1,491,699.50$ 1,271,369.31$ 1,209,134.00$ 62,235.31$

Delinquent Tax 5,552.83 12,482.58 21,509.00 (9,026.42)

Mineral Tax 203,574.84 82,490.41 110,795.00 (28,304.59)

Other Revenue from Local Sources:

Reimbursed Expenses 16,399.32 7,893.97 0.00 7,893.97

State Aid:

Equalization Aid 2,219,161.00 1,626,178.00 1,907,026.00 (280,848.00)

Machinery & Equipment Aid 8,709.35 6,615.40 0.00 6,615.40

Special Education Aid 446,752.00 645,412.00 490,601.00 154,811.00

Federal Aid:

ARRA 0.00 185,970.00 185,970.00 0.00

Total Cash Receipts 4,391,848.84 3,838,411.67 3,925,035.00$ (86,623.33)$

Expenditures

Instruction 1,834,061.07 1,691,074.83 1,885,731.00 (194,656.17)

Student Support Services 145,512.73 108,159.02 150,210.00 (42,050.98)

Health Services 7,903.25 16,758.75 0.00 16,758.75

Instructional Support Staff 121,060.23 141,436.65 138,848.00 2,588.65

General Administration 239,417.01 231,116.86 247,605.00 (16,488.14)

School Administration 345,795.76 249,428.71 357,797.00 (108,368.29)

Operations & Maintenance 363,818.88 300,170.03 394,738.00 (94,567.97)

Operations & Maint. (Transportation) 5,028.46 5,502.13 7,438.00 (1,935.87)

Transportation Supervision 3,270.28 3,186.32 4,270.00 (1,083.68)

Vehicle Operating Services 115,584.63 109,248.07 127,980.00 (18,731.93)

Vehicle & Maintenance Services 93,266.90 97,926.83 94,520.00 3,406.83

Other Student Transportation Services 40,206.18 31,284.62 40,296.00 (9,011.38)

Operating Transfers 1,030,193.94 796,554.15 490,601.00 305,953.15

Adjustment to Comply with Legal Max (166,081.00) 166,081.00

Legal General Fund Budget 4,345,119.32 3,781,846.97 3,773,953.00 7,893.97

Adjustment for Qualifying Budget Credits 7,893.97 (7,893.97)

Total Expenditures 4,345,119.32 3,781,846.97 3,781,846.97$ 0.00$

Receipts Over (Under) Expenditures 46,729.52 56,564.70

Unencumbered Cash, Beginning (171,668.45) (124,938.93)

Unencumbered Cash, Ending (124,938.93)$ (68,374.23)$ - See Note 3


GENERAL FUND



(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)

Current Year


9

Statement 3

Page 2 of 40

Prior Year Variance


Cash Receipts


Ad Valorem Property Tax 1,213,543.67$ 1,043,105.02$ 959,188.00$ 83,917.02$

Delinquent Tax 5,126.62 10,988.03 17,454.00 (6,465.97)

Motor Veh./16-20M Veh. Tax 64,395.04 68,711.75 63,451.00 5,260.75

Recreational Vehicle Tax 984.50 974.88 1,019.00 (44.12)


Reimbursed Expenses 4,924.55 5,568.43 0.00 5,568.43

State Aid:


Total Cash Receipts 1,295,607.82 1,134,574.09 1,041,112.00$ 93,462.09$

Expenditures

Instruction:

Salaries 16,417.81 17,405.03 17,418.00 (12.97)

Employee Benefits 3,037.54 1,291.25 3,161.00 (1,869.75)

Purchased Professional Services 49,217.38 3,557.56 50,515.00 (46,957.44)

Supplies 9,905.53 11,532.96 12,124.00 (591.04)

Student Support Services:

Salaries 0.00 0.00 9,782.00 (9,782.00)

Health Services

Health Services 7,903.25 0.00 0.00 0.00

Instructional Support Staff:

Purchased Professional Services 50,592.23 0.00 50,592.00 (50,592.00)

Supplies 49.99 0.00 70.00 (70.00)

Property (Equip & Furn) 16,393.21 43,384.34 25,643.00 17,741.34

General Administration:

Employee Benefits 1,291.00 0.00 1,589.00 (1,589.00)

Purchased Professional Services 0.00 0.00 4,213.00 (4,213.00)

Other 0.00 2,995.10 0.00 2,995.10

School Administration:

Other Purchased Services 7,825.00 0.00 8,210.00 (8,210.00)

Operations & Maintenance:

Purchased Professional Services 14,285.00 0.00 16,785.00 (16,785.00)

Purchased Property Services 50,232.12 39,895.45 18,923.00 20,972.45

Other Purchased Services 60,562.00 650.00 0.00 650.00

Heating 46,391.22 44,571.01 0.00 44,571.01

Electricity 124,694.71 101,468.31 0.00 101,468.31




SUPPLEMENTAL GENERAL FUND


Current Year


10

Statement 3

Page 3 of 40

Prior Year Variance


Expenditures (Cont'd.)

Other Support Services:

Other Purchased Services 0.00 2,595.00 0.00 2,595.00

Operating Transfers:

To At-Risk (4 Yr Old) 17,116.89 16,550.20 40,427.00 (23,876.80)

To At-Risk 243,383.42 345,710.40 340,010.00 5,700.40

To Driver Training 5,000.00 800.19 15,000.00 (14,199.81)

To Food Service 120,000.00 0.00 125,300.00 (125,300.00)

To Professional Development 20,000.00 0.00 12,335.00 (12,335.00)

To Special Education 141,944.63 329,410.32 285,502.00 43,908.32

To Vocational Education 184,525.62 170,079.26 226,000.00 (55,920.74)

Adjustment for Qualifying Budget Credits (3,723.00) 3,723.00

Legal Supplemental General Fund Budget 1,190,768.55 1,131,896.38 1,259,876.00 (127,979.62)


Total Expenditures 1,190,768.55 1,131,896.38 1,265,444.43 (133,548.05)


Unencumbered Cash, Beginning 117,527.65 222,366.92

Unencumbered Cash, Ending 222,366.92$ 225,044.63$

Current Year




SUPPLEMENTAL GENERAL FUND (Cont'd.)



11

Statement 3

Page 4 of 40

Prior Year Variance


Cash Receipts


From General 9,657.50$ 27,000.00$ 0.00$ 27,000.00$

From Supplemental General 17,116.89 16,550.20 40,427.00 (23,876.80)

Total Cash Receipts 26,774.39 43,550.20 40,427.00$ 3,123.20$

Expenditures

Instruction:

Salaries 24,340.17 21,413.25 36,071.00 (14,657.75)

Employee Benefits 1,961.56 6,174.85 5,500.00 674.85

Supplies 899.60 456.68 2,000.00 (1,543.32)

Total Expenditures 27,201.33 28,044.78 43,571.00$ (15,526.22)$

Receipts Over (Under) Expenditures (426.94) 15,505.42




AT-RISK (4 YR OLD) FUND




Current Year


12

Statement 3

Page 5 of 40

Prior Year Variance


Cash Receipts


From General 76,753.44$ 0.00$ 0.00$ 0.00$

From Supplemental General 243,383.42 345,710.40 340,010.00 5,700.40


Expenditures

Instruction:

Salaries 217,848.30 245,194.35 245,682.00 (487.65)


Supplies 9,995.18 8,409.67 10,258.00 (1,848.33)

Other 0.00 165.55 0.00 165.55


Property (Equip & Furn) 0.00 0.00 25,461.00 (25,461.00)


Salaries 5,858.94 0.00 9,785.00 (9,785.00)

Employee Benefits 448.29 0.00 654.00 (654.00)

Other Purchased Services 0.00 125.00 0.00 125.00


Salaries 1,500.00 0.00 1,654.00 (1,654.00)


Other Purchased Services 0.00 283.48 0.00 283.48


Supplies 0.00 0.00 2,815.00 (2,815.00)

Other 0.00 0.00 5,642.00 (5,642.00)

Student Transportation Services:

Salaries 1,161.21 0.00 3,564.00 (3,564.00)

Employee Benefits 143.71 0.00 2,288.00 (2,288.00)


Salaries 0.00 0.00 2,000.00 (2,000.00)






Current Year


AT-RISK FUND




13

Statement 3

Page 6 of 40

Prior Year Variance


Cash Receipts


Ad Valorem Property Tax 309,678.83$ 268,784.83$ 254,458.00$ 14,326.83$

Delinquent Tax 978.82 2,671.03 4,478.00 (1,806.97)


Recreational Vehicle Tax 55.16 237.80 249.00 (11.20)

Interest on Idle Funds 0.00 0.00 15,000.00 (15,000.00)

Other Revenue from Local Sources 10,389.93 17,521.70 50,000.00 (32,478.30)

State Aid:


Total Cash Receipts 326,818.74 307,173.73 339,708.00$ (32,534.27)$

Expenditures

Instruction:

Property (Equip & Furn) 52,826.93 22,861.10 174,582.00 (151,720.90)





Student Transportation:

Property (Equip & Buses) 0.00 70,400.00 125,640.00 (55,240.00)

Facility Acquis. & Constr. Services:

Site Improvement Services 6,467.15 7,056.00 0.00 7,056.00

Architectural & Engineering Serv. 0.00 0.00 18,450.00 (18,450.00)

Repair & Remodeling Building 281.43 0.00 256,412.00 (256,412.00)

Other 0.00 0.00 0.00 0.00


Receipts Over (Under) Expenditures (106,243.48) 41,380.84

Unencumbered Cash, Beginning 1,009,017.66 906,151.29

Prior Year Cancelled Encumbrances 3,377.11 0.00


CAPITAL OUTLAY FUND




Current Year



14

Statement 3

Page 7 of 40

Prior Year Variance


Cash Receipts

Other Revenue from Local Sources 1,439.10$ 0.00$ 1,401.00$ (1,401.00)$

State Aid:

State Safety Aid 1,216.00 2,350.00 1,400.00 950.00


From General 0.00 15,000.00 0.00 15,000.00

From Supplemental General 5,000.00 800.19 15,000.00 (14,199.81)

Total Cash Receipts 7,655.10 18,150.19 17,801.00$ 349.19$

Expenditures

Instruction:

Salaries 11,599.60 10,725.66 12,589.00 (1,863.34)

Employee Benefits 923.09 869.57 1,594.00 (724.43)

Supplies 0.00 0.00 50.00 (50.00)


Supplies 0.00 0.00 652.00 (652.00)

Vehicle Oper., Maint. & Serv.:

Insurance 1,502.00 748.00 2,514.00 (1,766.00)

Motor Fuel 415.22 500.90 564.00 (63.10)

Property (Equip & Furn) 1,554.13 0.00 3,564.00 (3,564.00)

Other 0.00 77.04 0.00 77.04







Current Year



DRIVER TRAINING FUND


15

Statement 3

Page 8 of 40

Prior Year Variance


Cash Receipts

Local Sources:

Interest on Idle Funds 44,878.14$ 0.00$ 45,000.00$ (45,000.00)$

Food Sales 138,572.97 109,016.51 146,645.00 (37,628.49)

Other Revenue from Local Sources 6,501.26 6,082.01 6,684.00 (601.99)

State Aid:

State Food Assistance 3,016.05 2,658.02 3,285.00 (626.98)

Federal Aid:

Child Nutrition Program 106,216.27 111,927.01 106,848.00 5,079.01


From General 0.00 35,000.00 0.00 35,000.00



Expenditures


Salaries 18,800.00 13,350.00 26,450.00 (13,100.00)

Purchased Property Services 10,350.00 7,100.00 9,066.00 (1,966.00)

Property (Equip & Furn) 0.00 557.80 0.00 557.80

Other 790.00 0.00 1,852.00 (1,852.00)

Food Service Operation:

Salaries 164,577.28 120,474.56 194,563.00 (74,088.44)


Other Purchased Services 882.15 1,071.70 9,002.00 (7,930.30)

Food & Supplies 165,153.80 115,980.25 193,562.00 (77,581.75)


Other 23,868.18 7,705.04 35,640.00 (27,934.96)


Receipts Over (Under) Expenditures (243.40) (36,566.92)


Prior Year Cancelled Encumbrances 0.00 4,175.00



Current Year




FOOD SERVICE FUND


16

Statement 3

Page 9 of 40

Prior Year Variance


Cash Receipts

Other Revenue from Local Sources 0.00$ 0.00$ 20.00$ (20.00)$

State Aid:

Professional Development Aid 943.00 621.00 0.00 621.00


From General 0.00 20,000.00 0.00 20,000.00



Expenditures


Salaries 8,694.50 6,158.52 9,100.00 (2,941.48)


Supplies 0.00 67.47 0.00 67.47

Other 2.00 0.00 25,140.00 (25,140.00)



Other Purchased Services 3,457.46 3,322.73 5,000.00 (1,677.27)






PROFESSIONAL DEVELOPMENT FUND





Current Year

17

Statement 3

Page 10 of 40

Prior Year Variance


Cash Receipts

None 0.00$ 0.00$ 0.00$ 0.00$

Total Cash Receipts 0.00 0.00 0.00$ 0.00$

Expenditures

Instruction:

Salaries 0.00 0.00 15,000.00 (15,000.00)

Total Expenditures 0.00 0.00 15,000.00$ (15,000.00)$

Receipts Over (Under) Expenditures 0.00 0.00







SUMMER SCHOOL FUND


Current Year

18

Statement 3

Page 11 of 40

Prior Year Variance


Cash Receipts

Interest on Idle Funds 0.00$ 31,572.23$ 0.00$ 31,572.23$


From General 699,428.62 699,554.15 490,601.00 208,953.15

From Supplemental General 141,944.63 329,410.32 285,502.00 43,908.32

Total Cash Receipts 841,373.25 1,060,536.70 776,103.00$ 284,433.70$

Expenditures

Instruction:

Other Purchased Services

Assessment 218,087.00 209,190.00 208,398.00 792.00

Flow-thru 560,568.00 477,163.00 470,601.00 6,562.00

Supplies 1,879.79 921.87 2,050.00 (1,128.13)

Other 34.56 43.87 287,451.00 (287,407.13)

Vehicle Operating Services:

Salaries 17,301.22 15,448.11 20,000.00 (4,551.89)

Employee Benefits 1,908.19 2,203.09 2,500.00 (296.91)

Other Purchased Services 2,218.00 9,322.60 2,500.00 6,822.60

Supplies 5,510.20 7,001.67 6,000.00 1,001.67

Other 340.46 1,625.26 500.00 1,125.26

Total Expenditures 807,847.42 722,919.47 1,000,000.00$ (277,080.53)$








Current Year


SPECIAL EDUCATION FUND

19

Statement 3

Page 12 of 40

Prior Year Variance


Cash Receipts

Other Revenue from Local Sources 9,770.00$ 0.00$ 9,766.00$ (9,766.00)$


From General 77,563.38 0.00 0.00 0.00

From Supplemental General 184,525.62 170,079.26 226,000.00 (55,920.74)


Expenditures

Instruction:

Salaries 158,528.91 118,784.71 168,943.00 (50,158.29)



Supplies 8,307.11 4,816.57 9,845.00 (5,028.43)


Other Purchased Services 948.56 681.36 1,949.00 (1,267.64)

Supplies 368.58 25.00 385.00 (360.00)


Other 0.00 0.00 712.00 (712.00)


Purchased Property Services 185.52 6.98 2,314.00 (2,307.02)




Unencumbered Cash, Beginning 0.00 49,234.01

Prior Year Cancelled Encumbrances 0.00 0.01


VOCATIONAL EDUCATION FUND




Current Year



20

Statement 3

Page 13 of 40

Prior Year

Actual Actual

Cash Receipts

Other Revenue from Local Sources 1,279.56$ 500.00$

Total Cash Receipts 1,279.56 500.00

Expenditures

Instruction:

Supplies 0.00 192.00

Other 744.53 417.55

Total Expenditures 744.53 609.55

Receipts Over (Under) Expenditures 535.03 (109.55)

Unencumbered Cash, Beginning 0.00 535.03

Unencumbered Cash, Ending 535.03$ 425.48$




GIFTS AND GRANTS FUND

Statement of Cash Receipts and Expenditures - Actual


21

Statement 3

Page 14 of 40

Prior Year Variance


Cash Receipts

State Aid:

KPERS 227,246.33$ 106,369.03$ 288,603.00$ (182,233.97)$


Expenditures

Instruction:














Food Service:







Current Year





KPERS SPECIAL RETIREMENT FUND

22

Statement 3

Page 15 of 40

Prior Year

Actual Actual

Cash Receipts

Operating Transfer:

From General 166,791.00$ 0.00$


Expenditures

None 0.00 0.00


Receipts Over (Under) Expenditures 166,791.00 0.00






CONTINGENCY RESERVE FUND



23

Statement 3

Page 16 of 40

Prior Year

Actual Actual

Cash Receipts

Rental and Material Fees 71,620.84$ 59,283.12$

Total Cash Receipts 71,620.84 59,283.12

Expenditures

Instruction:

Supplies 57,572.91 46,355.50

Total Expenditures 57,572.91 46,355.50







TEXTBOOK / STUDENT MATERIAL REVOLVING FUND



24

Statement 3

Page 17 of 40

Prior Year Variance


Cash Receipts



Delinquent Tax 437.69 836.95 1,295.00 (458.05)

Motor Veh./16-20M Veh. Tax 5,008.86 5,007.25 4,628.00 379.25


State Aid:

Machinery & Equipment Aid 637.62 406.58 0.00 406.58


Expenditures

Community Service Operations 82,000.00 90,000.00 90,000.00 0.00

Total Expenditures 82,000.00 90,000.00 90,000.00$ 0.00$

Receipts Over (Under) Expenditures 14,019.58 (2,446.25)





Current Year


RECREATION COMMISSION FUND



25

Statement 3

Page 18 of 40

Prior Year Variance


Cash Receipts


Ad Valorem Property Tax 8,064.48$ 86.08$ 33.00$ 53.08$

Delinquent Tax 44.44 66.51 115.00 (48.49)

Motor Veh./16-20M Veh. Tax 529.63 496.27 456.00 40.27

Recreational Vehicle Tax 8.22 7.03 7.00 0.03

State Aid:

Machinery & Equipment Aid 61.57 1.05 0.00 1.05

Total Cash Receipts 8,708.34 656.94 611.00$ 45.94$

Expenditures

Community Service Operations 8,000.00 4,161.00 4,161.00 0.00

Total Expenditures 8,000.00 4,161.00 4,161.00$ 0.00$

Receipts Over (Under) Expenditures 708.34 (3,504.06)


Unencumbered Cash, Ending 3,550.20$ 46.14$

RECREATION COMMISSION EMPLOYEE BENEFIT FUND

Current Year






26

Statement 3

Page 19 of 40

Prior Year

Actual Actual

Cash Receipts

Federal Aid:

Other Federal Grants Thru State 71,303.00$ 0.00$


Expenditures

Instruction:

Salaries 66,000.00 0.00

Employee Benefits 4,964.00 0.00


Total Expenditures 71,303.00 0.00








TITLE I 2009 FUND


27

Statement 3

Page 20 of 40

Prior Year

Actual Actual

Cash Receipts

Federal Aid:

Other Federal Grants Thru State 0.00$ 77,117.00$

Total Cash Receipts 0.00 77,117.00

Expenditures

Instruction:

Salaries 0.00 66,658.40

Employee Benefits 0.00 10,458.60

Total Expenditures 0.00 77,117.00





TITLE I 2010 FUND





28

Statement 3

Page 21 of 40

Prior Year

Actual Actual

Cash Receipts

Federal Aid:



Expenditures

Instruction:

Salaries 0.00 36,184.11






TITLE I ARRA FUND






29

Statement 3

Page 22 of 40

Prior Year

Actual Actual

Cash Receipts

Federal Aid:

Other Federal Grants Thru State 32,283.00$ 0.00$


Expenditures

Instruction:

Salaries 32,283.00 0.00






TITLE II-A 2009 FUND





30

Statement 3

Page 23 of 40

Prior Year

Actual Actual

Cash Receipts

Federal Aid:



Expenditures

Instruction:

Salaries 0.00 32,017.00










TITLE II-A 2010 FUND

31

Statement 3

Page 24 of 40

Prior Year

Actual Actual

Cash Receipts

Federal Aid:

Other Federal Grants Thru State 681.00$ 0.00$

Total Cash Receipts 681.00 0.00

Expenditures

Instruction:

Purchased Professional Services 171.00 0.00










TITLE II-D 2009 FUND


32

Statement 3

Page 25 of 40

Prior Year

Actual Actual

Cash Receipts

Federal Aid:



Expenditures

Instruction:







TITLE II-D 2010 FUND





33

Statement 3

Page 26 of 40

Prior Year

Actual Actual

Cash Receipts

Federal Aid:



Expenditures

Instruction:

Supplies 0.00 1,506.00




Unencumbered Cash, Ending (See Note 3) 0.00$ (1,506.00)$






TITLE II-D ARRA FUND

34

Statement 3

Page 27 of 40

Prior Year

Actual Actual

Cash Receipts

Federal Aid:

US Dept of Education 2,439.49$ 0.00$


Expenditures

Instruction:

Property (Equip & Furn) 1,034.49 0.00


Receipts Over (Under) Expenditures 1,405.00 0.00

Unencumbered Cash, Beginning (1,405.00) 0.00





REAP GRANT 2008 FUND



35

Statement 3

Page 28 of 40

Prior Year

Actual Actual

Cash Receipts

Federal Aid:

US Dept of Education 2,975.51$ 0.00$


Expenditures

Instruction:

Property (Equip & Furn) 2,975.51 0.00








REAP GRANT 2009 FUND



36

Statement 3

Page 29 of 40

Prior Year

Actual Actual

Cash Receipts

Federal Aid:



Expenditures

Instruction:








DRUG FREE 2008 FUND




37

Statement 3

Page 30 of 40

Prior Year

Actual Actual

Cash Receipts

Federal Aid:



Expenditures

Instruction:


Other Purchased Services 75.00 0.00

Supplies 1,448.10 21.41



Unencumbered Cash, Beginning 0.00 (1,080.00)

Prior Year Cancelled Encumbrances 0.00 21.41

Unencumbered Cash, Ending (1,080.00)$ 0.00$

DRUG FREE 2009 FUND






38

Statement 3

Page 31 of 40

Prior Year

Actual Actual

Cash Receipts

Federal Aid:



Expenditures

Instruction:

Supplies 0.00 1,574.00






DRUG FREE 2010 FUND





39

Statement 3

Page 32 of 40

Prior Year

Actual Actual

Cash Receipts

Other Revenue from Local Sources 11,026.84$ 836.55$


Expenditures

Instruction:


Other Purchased Services 7,786.98 7,748.59


Receipts Over (Under) Expenditures 3,239.86 (7,702.25)


Unencumbered Cash, Ending 7,702.25$ 0.00$





KAN-ED GRANT FUND


40

Statement 3

Page 33 of 40

Prior Year

Actual Actual

Cash Receipts

Other Revenue from Local Sources 0.00$ 1,000.00$


Expenditures

Instruction:

Other Purchased Services 200.00 1,000.00


Receipts Over (Under) Expenditures (200.00) 0.00






SCK LIBRARY SYSTEMS GRANT FUND



41

Statement 3

Page 34 of 40

Prior Year

Actual Actual

Cash Receipts

Other Revenue from Local Sources 8,128.70$ 8,059.00$


Expenditures

Instruction:

Salaries 6,936.38 6,765.20

Employee Benefits 524.45 593.80

Supplies 667.87 700.00









MLIS - WE CARE GRANT FUND


42

Statement 3

Page 35 of 40

Prior Year

Actual Actual

Cash Receipts

Other Revenue from Local Sources 3,618.45$ 4,665.34$


Expenditures

Instruction:

Other 4,124.67 4,159.12



Unencumbered Cash, Beginning 0.00 (506.22)

Unencumbered Cash, Ending (506.22)$ 0.00$






CARL PERKINS FUND

43

Statement 3

Page 36 of 40

Prior Year

Actual Actual

Cash Receipts

None 0.00$ 0.00$


Expenditures

None 0.00 0.00






PCC - TECH PREP CONSORTIUM FUND





44

Statement 3

Page 37 of 40

Prior Year

Actual Actual

Cash Receipts

Other Revenue from Local Sources 0.00$ 0.00$


Expenditures

Instruction:

Supplies 5.78 0.00







PHOTO SHOOT GRANT FUND




45

Statement 3

Page 38 of 40

Prior Year

Actual Actual

Cash Receipts

Federal Aid:



Expenditures

Instruction:






SCHOOL HEALTH PROGRAM FUND






46

Statement 3

Page 39 of 40

Prior Year Variance


Cash Receipts



Delinquent Tax 2,169.20 3,716.95 5,571.00 (1,854.05)



Other Revenue from Local Sources 5.19 0.00 0.00 0.00

State Aid:



Expenditures

Interest 74,090.00 63,775.00 63,775.00 0.00

Commission and Postage 0.00 0.00 1,000.00 (1,000.00)

Bond Principal 255,000.00 275,000.00 275,000.00 0.00






BOND AND INTEREST FUND




Current Year


47

Statement 3

Page 40 of 40

Prior Year

Actual Actual

Cash Receipts

Local Sources:

Interest 1,493.63$ 762.56$

Donations 5,085.00 3,755.00


Expenditures

Scholarships 5,650.00 8,900.00









SCHOLARSHIP FUND


48

Statement 4

Beginning Cash Cash Ending

Cash Balance Receipts Disbursements Cash Balance

Medicine Lodge High School:

Class of 2010 1,710.02$ 330.00$ 1,941.63$ 98.39$

Class of 2011 278.60 7,281.60 5,463.37 2,096.83

Class of 2013 0.00 12.60 0.00 12.60

Class of 2014 0.00 100.00 0.00 100.00

American Field Service 2,839.50 7,520.26 5,443.35 4,916.41

Band 605.63 605.68 1,044.19 167.12

Cheerleaders 3,190.18 7,401.38 8,010.20 2,581.36

Drama Club 4,188.56 4,866.00 3,796.62 5,257.94

FFA 0.58 25,125.12 24,101.65 1,024.05

M Club 359.38 229.33 413.91 174.80

National Honor Society 601.06 12,878.36 8,031.78 5,447.64

Pep Club 571.69 583.48 574.14 581.03

SADD 1.76 0.00 0.00 1.76

Science Club 2,776.76 5,379.24 3,794.82 4,361.18

Show Choir Club 0.84 0.00 0.00 0.84

Student Council 6,383.48 18,487.40 21,935.03 2,935.85

Recycle 0.00 1,088.38 112.93 975.45

Dance Team Club 265.59 0.12 0.00 265.71

Future Educators of America 399.16 0.25 0.00 399.41

Make a Difference Grant 25.00 0.00 0.00 25.00

FCCLA 961.00 0.55 0.00 961.55

Campout 0.00 406.55 55.34 351.21

Youth for Christ 357.62 0.23 0.00 357.85

Student Love 426.79 269.28 281.72 414.35

Total Medicine Lodge High School 25,943.20 92,565.81 85,000.68 33,508.33

Medicine Lodge Middle School:

Student Council 570.80 0.00 570.80 0.00

Jr. National Honor Society 3,609.94 32.00 3,641.94 0.00

Recycle Club 674.38 0.00 674.38 0.00

Total Medicine Lodge Middle School 4,855.12 32.00 4,887.12 0.00

Medicine Lodge Elementary School:

Student Council 570.81 679.45 684.83 565.43

Total Medicine Lodge Elementary School 570.81 679.45 684.83 565.43

Total Agency Funds 31,369.13$ 93,277.26$ 90,572.63$ 34,073.76$



AGENCY FUNDS

Statement of Cash Receipts and Cash Disbursements


Fund

49


Unencumbered Cancelled Cash

Cash Balance Encumbrances Receipts

District Activity Funds:

Medicine Lodge High School:

Yearbook 0.00$ 0.00$ 3,262.10$

Memorial 1,130.09 0.00 501.20

Sales Tax 0.00 0.00 6,326.74

Athletics 3,249.53 0.00 38,732.08

Total Medicine Lodge High School 4,379.62 0.00 48,822.12

Medicine Lodge Middle School:

Campout Fund 406.55 0.00 0.00

Total Medicine Lodge Middle School 406.55 0.00 0.00

Medicine Lodge Elementary School:

Memory Book 0.00 0.00 1,687.00

Agenda 0.00 0.00 509.00

Total Medicine Lodge Elementary School 0.00 0.00 2,196.00

Total District Activity Funds 4,786.17$ 0.00$ 51,018.12$



DISTRICT ACTIVITY FUNDS


Fund

50

Statement 5

Add:

Outstanding

Ending Encumbrances

Unencumbered And Accounts Ending

Expenditures Cash Balance Payable Cash Balance

3,262.10$ 0.00$ 0.00$ 0.00$

1,000.00 631.29 0.00 631.29

6,326.74 0.00 0.00 0.00

34,509.26 7,472.35 0.00 7,472.35

45,098.10 8,103.64 0.00 8,103.64

406.55 0.00 0.00 0.00

406.55 0.00 0.00 0.00

1,687.00 0.00 0.00 0.00

509.00 0.00 0.00 0.00

2,196.00 0.00 0.00 0.00

47,700.65$ 8,103.64$ 0.00$ 8,103.64$

51

Note 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A. REPORTING ENTITY

Unified School District No. 254, Medicine Lodge, Kansas is a municipal corporation governed by an elected seven

member board. A primary government is a legal entity or public politic and includes all funds, organizations,

institutions, agencies, departments, and offices that are not legally separate. Such legally separate entities are referred

to as component units. Unified School District No. 254 has no component units.

The North Barber County Recreation Commission is a joint recreation system established by the District and the City

of Medicine Lodge, Kansas, in accordance with K.S.A. 12-1924. The tax funds for the operation of the Recreation

Commission are levied by the District and are remitted directly to the Recreation Commission and disbursed by that

Recreation Commission. Accordingly, the accompanying financial statements do not include the financial statements

of the Recreation Commission.

B. FUND ACCOUNTING

A fund is defined as an independent fiscal and accounting entity with a self-balancing set of accounts recording cash

and other financial resources, together with all related liabilities and residual equities or balances, and changes

therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in

accordance with special regulations, restrictions or limitations.

The following types of funds comprise the financial activities of Unified School District No. 254, Medicine Lodge,

Kansas for the year ended June 30, 2010:

GOVERNMENTAL FUNDS

General Funds--to account for all unrestricted resources except those required to be accounted for in another fund.

Special Revenue Funds--to account for the proceeds of specific revenue sources (other than special assessments or

major capital projects) that are restricted by law or administrative action to expenditure for specified purposes.

Debt Service Fund--to account for the accumulation of resources from and the payment of, interest and principal on

general long-term debt which are general obligations of USD 254.

FIDUCIARY FUNDS:

Trust and Agency Funds--to account for assets held by a governmental unit in a trustee capacity or as an agent for

individual, private organizations, other governmental units, and/or other funds. These include (a) Pension Trust

Funds, (b) Investment Trust Funds, (c) Private-purpose Trust Funds, and (d) Agency Funds.

UNIFIED SCHOOL DISTRICT NO. 254

NOTES TO FINANCIAL STATEMENTS

June 30, 2010

52

C. BASIS OF ACCOUNTING

Statutory Basis of Accounting: The statutory basis of accounting, as used in the preparation of these statutory basis

financial statements, is designed to demonstrate compliance with the cash basis and budget laws of the State of

Kansas. Cash receipts are recognized when the cash balance of a fund is increased. Expenditures include

disbursements, accounts payable, and encumbrances, with disbursements being adjusted for prior year’s accounts

payable and encumbrances. Encumbrances are commitments related to unperformed (executory) contracts for goods

and services, and are usually evidenced by a purchase order or written contract. For an interfund transaction, a cash

receipt is recorded in the fund receiving cash from another fund, and an expenditure would be charged in the fund

from which the transfer is made.

The District has approved a resolution that is in compliance with K.S.A. 75-1120a(c), waiving the requirement for

application of generally accepted accounting principles and allowing the District to use the statutory basis of

accounting.

Departure from Accounting Principles Generally Accepted in the United States of America: The basis of accounting

described above results in a financial statement presentation, which shows cash receipts, expenditures, cash and

unencumbered cash balances, and expenditures compared to budget. Balance sheets that would have shown

noncash assets such as receivables, inventories, and prepaid expense, liabilities such as deferred revenue and

matured principal and interest payable, and reservations of the fund balance are not presented. Under accounting

principles generally accepted in the United States of America, encumbrances are only recognized as a reservation of

fund balance; encumbrances outstanding at year end do not constitute expenditures or liabilities. Consequently, the

expenditures as reported do not present the cost of goods and services received during the fiscal year in accordance

with generally accepted accounting principles. Capital assets that account for the land, buildings, and equipment

owned by the municipality are not presented in the financial statements. Also, long-term debt such as general

obligation bonds, revenue bonds, capital leases, temporary notes, and compensated absences are not presented in

the financial statements.

D. CASH AND INVESTMENTS

Cash balances from all funds are combined and invested to the extent available. Cash and investments consist of

checking accounts, interest bearing checking accounts, money market accounts and certificate of deposits. Earnings

from these investments are allocated to designated funds. Cash and investments are stated at cost.

E. COMPENSATED ABSENCES

Certified employees are credited with fifteen days of sick leave at the beginning of each contract year, cumulative to a

maximum of sixty days. They will be paid for any unused sick days that accumulate beyond sixty days at the rate of

$15.00 per day. This payment will be added to the final check of the year and no other payment will be made upon

termination, therefore, there is no potential liability for sick leave as of June 30, 2010.

Certified employees are also credited with two days personal leave, which is not cumulative to the next year. Any

unused personal leave will be credited to the employee's sick leave at the end of each year, therefore, there is no

potential liability for personal leave as of June 30, 2010.

Classified employees, after the first full year of employment, will receive ten days of paid vacation each year. After ten

years of continuous employment, one additional day of vacation will be given each year of employment up to a

maximum of fifteen days. No more than five days of vacation time is cumulative from year to year. Unused vacation

time is not paid upon separation of employment, therefore, there is no potential liability for vacation time as of June 30,

2010.

53

E. COMPENSATED ABSENCES (Cont'd.)

Classified employees are credited with fifteen days of sick leave at the beginning of each contract year, cumulative to

a maximum of sixty days. They will be paid for any unused sick days that accumulate beyond sixty days at the rate of

$15.00 per day. This payment will be added to the final check of the year and no other payment will be made upon

termination, therefore, there is no potential liability for sick leave as of June 30, 2010.

Classified employees are also credited with two days personal leave, which is not cumulative to the next year. Any

unused personal leave will be credited to the employee's sick leave at the end of each year, therefore, there is no

potential liability for personal leave as of June 30, 2010.

F. COMPARATIVE DATA

Comparative totals for the prior year have been presented in the accompany individual fund financial statements in

order to provide an understanding of changes in the District's financial position and operation. Some prior year

balances have been reclassified to conform with the current year presentation.

G. TOTAL COLUMNS (MEMORANDUM ONLY)

Total Columns on the Summary of Receipts, Expenditures and Unencumbered Cash are captioned "Memorandum

Only" to indicate that they are presented only to aid in financial analysis. Interfund eliminations have not been made

in the aggregation of this data; and it is, therefore, not comparable to a consolidation.

H. AD VALOREM TAX REVENUE

The determination of assessed valuation and the collection of property taxes for all political subdivisions in the

State of Kansas are the responsibility of the various counties. The County Appraiser annually determines

assessed valuation and the County Clerk spreads the annual assessment on the tax rolls. One-half of the property

taxes are due December 20 and distributed to the District by January 20. The second half is due May 10 and

distributed to the District by June 5. The District Treasurer draws available funds from the County Treasurer at

designated times throughout the year.

I. REIMBURSED EXPENSES

Unified School District No. 254, Medicine Lodge, Kansas, records reimbursable expenditures (or expense) in the fund

that makes the disbursement and records the reimbursements as revenue to the fund. For purposes of budgetary

comparisons, the expenditures (or expenses) are properly offset by the reimbursements.

J. ESTIMATES

The preparation of financial statements on a prescribed basis of accounting that demonstrates compliance with the

cash basis and budget laws of the State of Kansas requires management to make estimates and assumptions that

affect the amounts reported in the financial statements and accompanying notes. Actual results may differ from those

estimates.

Note 2 - BUDGETARY INFORMATION

Kansas statutes require that an annual operating budget be legally adopted for the general fund, special revenue

funds (unless specifically exempted by statute), debt service funds, and enterprise funds. Although directory rather

than mandatory, the statutes provide for the following sequence and timetable in the adoption of the legal annual

operating budget:

54

Note 2 - BUDGETARY INFORMATION (Cont'd.)

1. Preparation of the budget for the succeeding calendar year on or before August 1st.

2. Publication in local newspaper of the proposed budget and notice of public hearing on the

budget on or before August 5th.

3. Public hearing on or before August 15th, but at least ten days after publication of notice of hearing.

4. Adoption of the final budget on or before August 25th.

The statutes allow for the governing body to increase the originally adopted budget for previously unbudgeted

increases in revenue other than ad valorem property taxes. To do this, a notice of public hearing to amend the budget

must be published in the local newspaper. At least ten days after publication the hearing may be held and the

governing body may amend the budget at that time. There were no such budget amendments during the year.

The statutes permit transferring budgeted amounts between line items within an individual fund. However, such

statutes prohibit expenditures in excess of the total amount of the adopted budget of expenditures of individual funds.

Budget comparison statements are presented for each fund showing actual receipts and expenditures compared to

legally budgeted receipts and expenditures.

Adjustment to Comply with Legal Max: Unified school districts should use this line item (for use in the budget

column only) to adjust the certified budget to comply with the "Legal Max" budget. The State Board of Education

calculates the "Legal Max" budget using enrollment figures. The District's budgeted expenditures are limited to

the lower of the published budget or the "Legal Max" budget.

Adjustment for Qualifying Budget Credits: Districts may use this line item for any budgeted fund. The adjustment

would be a positive amount. All budget adjustments must be authorized by Kansas statutes. Examples include:

expenditure of federal grant monies, reimbursements, gifts and donations and receipts authorized by law to be

spent as if they were reimbursed expenses.

All legal annual operating budgets are prepared using the statutory basis of accounting, in which, revenues are

recognized when cash is received and expenditures include disbursements, accounts payable, and encumbrances,

with disbursements being adjusted for prior year’s accounts payable and encumbrances. Encumbrances are

commitments by the municipality for future payments and are supported by a document evidencing the commitment,

such as a purchase order or contract. Any unused budgeted expenditure authority lapses at year-end.

A legal operating budget is not required for capital projects funds, fiduciary funds, permanent funds, and the

following special revenue funds:

Gifts and Grants Fund REAP Grant 2009 Fund

Contingency Reserve Fund Drug Free 2008 Fund

Textbook / Student Material Revolving Fund Drug Free 2009 Fund

Title I 2009 Fund Drug Free 2010 Fund

Title I 2010 Fund Kan-Ed Grant Fund

Title I ARRA Fund SCK Library Systems Grant Fund

Title II-A 2009 Fund MLIS - We Care Grant Fund

Title II-A 2010 Fund Carl Perkins Fund

Title II-D 2009 Fund PCC - Tech Prep Consortium Fund

Title II-D 2010 Fund Photo Shoot Grant Fund

Title II-D ARRA Fund School Health Program Fund

REAP Grant 2008 Fund District Activity Funds

Spending in funds which are not subject to the legal annual operating budget requirement is controlled by federal

regulations, other statutes, or by the use of internal spending limits established by the governing body.

55

Note 3 - COMPLIANCE WITH KANSAS STATUTES

Management is aware of no statutory violations for the period covered by the audit.

The General and Title II-D ARRA Funds showed a negative ending unencumbered cash balance of $68,374.23 and

$1,506.00, respectively, for the year ending June 30, 2010. K.S.A. 10-1116a provides that under certain situations, a

fund can end the year with a negative unencumbered cash balance and therefore, be exempt from the cash basis law of

the State of Kansas. These funds met the criteria under the statutes, and therefore, are not deemed to be in violation

of the Kansas cash basis law.

K.S.A. 72-6417(d) and K.S.A. 72-6434(d) requires the school district to record any payment of general state aid that is

due to be paid during the month of June and is paid to the school district after June 30, as a receipt for the school year

ending on June 30. The schedules on the following pages show the revenue as required by the statutes.

56

Note 3 - COMPLIANCE WITH KANSAS STATUTES (Cont'd.)

Variance

Statutory Over

Transactions Budget (Under)

Statutory Revenues


Ad Valorem Property Tax 1,271,369.31$ 1,209,134.00$ 62,235.31$

Delinquent Tax 12,482.58 21,509.00 (9,026.42)

Mineral Tax 82,490.41 110,795.00 (28,304.59)


Reimbursed Expenses 7,893.97 0.00 7,893.97

State Aid:

Equalization Aid 1,710,370.00 1,907,026.00 (196,656.00)

Machinery & Equipment Aid 6,615.40 0.00 6,615.40

Special Education Aid 505,474.00 490,601.00 14,873.00

Federal Aid:

ARRA 185,970.00 185,970.00 0.00

Total Statutory Revenues 3,782,665.67 3,925,035.00$ (142,369.33)$

Expenditures

Instruction 1,691,074.83 1,885,731.00 (194,656.17)

Student Support Services 108,159.02 150,210.00 (42,050.98)

Health Services 16,758.75 0.00 16,758.75

Instructional Support Staff 141,436.65 138,848.00 2,588.65

General Administration 231,116.86 247,605.00 (16,488.14)

School Administration 249,428.71 357,797.00 (108,368.29)

Operations & Maintenance 300,170.03 394,738.00 (94,567.97)

Operations & Maint. (Transportation 5,502.13 7,438.00 (1,935.87)

Transportation Supervision 3,186.32 4,270.00 (1,083.68)

Vehicle Operating Services 109,248.07 127,980.00 (18,731.93)

Vehicle & Maintenance Services 97,926.83 94,520.00 3,406.83

Other Student Transportation Services 31,284.62 40,296.00 (9,011.38)

Operating Transfers 796,554.15 490,601.00 305,953.15

Adjustment to Comply with Legal Max (166,081.00) 166,081.00

Legal General Fund Budget 3,781,846.97 3,773,953.00 7,893.97


Total Expenditures 3,781,846.97 3,781,846.97$ 0.00$

Revenue Over (Under) Expenditures 818.70

Modified Unencumbered Cash, July 1, 2009 14,999.07

Modified Unencumbered Cash, June 30, 2010 15,817.77$

Statutory Revenues and Expenditures - Statutory and Budget


GENERAL FUND

57

Note 3 - COMPLIANCE WITH KANSAS STATUTES (Cont'd.)

Variance

Statutory Over

Transactions Budget (Under)

Statutory Revenues

State Aid:

KPERS 206,158.44$ 288,603.00$ (82,444.56)$

Total Statutory Revenues 206,158.44 288,603.00$ (82,444.56)$

Expenditures

Instruction:

Employee Benefits 133,866.92 181,977.00 (48,110.08)













Food Service:


Total Expenditures 206,158.44 288,603.00$ (82,444.56)$

Receipts Over (Under) Expenditures 0.00

Modified Unencumbered Cash, July 1, 2009 0.00

Modified Unencumbered Cash, June 30, 2010 0.00$

Statutory Revenues and Expenditures - Statutory and Budget


KPERS SPECIAL RETIREMENT FUND

58

Note 4 - DEPOSITS AND INVESTMENTS

K.S.A. 9-1401 establishes the depositories which may be used by the District. The statute requires banks eligible to

hold the District's funds have a main or branch bank in the county in which the District is located, or in an adjoining

county if such institution has been designated as an official depository, and the banks provide an acceptable rate of

return on funds. In addition, K.S.A. 9-1402 requires the banks to pledge securities for deposits in excess of FDIC

coverage. The District has no other policies that would further limit interest rate risk.

K.S.A. 12-1675 limits the District's investments of idle funds to time deposits, open accounts, and certificates of

deposit with the allowable financial institutions; U.S. government securities; temporary notes; no-fund warrants;

repurchase agreements; and the Kansas Municipal Investment Pool. The District has no investment policy that

would further limit its investment choices.

Concentration of Credit Risk: State statutes place no limit on the amount the District may invest in any one issuer as

long as the investments are adequately secured under K.S.A. 9-1402 and 9-1405.

Custodial Credit Risk - deposits: Custodial credit risk is the risk that in the event of a bank failure, the District's

deposits may not be returned to it. State statutes require the District's deposits in financial institutions to be entirely

covered by federal depository insurance, bank guarantee bonds, or by collateral held under a joint custody receipt

issued by a bank within the State of Kansas, the Federal Reserve Bank of Kansas City, or the Federal Home Loan

Bank of Topeka, except during designated "peak periods" when required coverage is 50%. There were no designated

"peak periods" during the year. All deposits were legally secured at June 30, 2010.

At June 30, 2010 the District's carrying amount of deposits was $3,606,361.28 and the bank balance was $4,093,917.36.

The bank balance was held by two banks resulting in a concentration of credit risk. Of the bank balance, $502,739.51

was covered by federal depository insurance, and $3,591,177.85 was collateralized with securities held by the pledging

financial institution's agents in the District's name.

Note 5 - SUMMARY OF INDEBTEDNESS

The District is subject to the statutes of the State of Kansas that limits the net bonded debt. The debt outstanding

may not exceed 14% of the assessed value of all tangible taxable property within the District unless additional

authority is granted by the Kansas State Board of Education. The amount of bonds outstanding is computed

exclusive of certain bonds specifically exempted from this limitation. At June 30, 2010, the statutory limit for the

District was $9,559,898.60. The outstanding bond principal represents 2.57% of the District valuation.

59

Note 6 - LONG TERM DEBT

Changes in long-term liabilities for the District for the year ended June 30, 2010, were as follows:

Date of

Date of Amount of Final

Interest Issue Issue Maturity

General Obligation Bonds:

Series 2005 Refunding Issue 3.00-3.70% 2/1/2005 2,140,000.00 9/1/2015

Total Long-Term Debt

Current maturities of long-term debt and interest for the next five years and in five year increments through

maturity are as follows:

6/30/2011 6/30/2012 6/30/2013

Principal:


Series 2005 Refunding Issue 285,000.00$ 290,000.00$ 300,000.00$

Total Principal 285,000.00 290,000.00 300,000.00

Interest:


Series 2005 Refunding Issue 55,375.00 46,460.00 36,720.00

Total Interest 55,375.00 46,460.00 36,720.00

Total Principal and Interest 340,375.00$ 336,460.00$ 336,720.00$

Issue

60

Balance Balance

Beginning Reductions/ End Interest

of Year Additions Payments of Year Paid

2,030,000.00$ 0.00$ 275,000.00$ 1,755,000.00$ 63,775.00$

2,030,000.00$ 0.00$ 275,000.00$ 1,755,000.00$ 63,775.00$

6/30/2014 6/30/2015 6/30/16-6/30/20 Total

310,000.00$ 320,000.00$ 250,000.00$ 1,755,000.00

310,000.00 320,000.00 250,000.00 1,755,000.00

26,195.00 15,010.00 4,625.00 184,385.00

26,195.00 15,010.00 4,625.00 184,385.00

336,195.00$ 335,010.00$ 254,625.00$ 1,939,385.00$

61

Note 7 - LEASE COMMITMENTS

Operating Leases:

The District has entered into operating leases for copiers which contain cancellation provisions and are subject to

annual appropriations. For the reporting period, rent expenditures were $12,089.69. All of these expenditures were

made from the General Fund.

Note 8 - INTERFUND TRANSACTIONS

Authority Amount

General At-Risk (4 Yr Old) K.S.A. 72-6428 27,000.00$

General Driver Training K.S.A. 72-6428 15,000.00

General Food Service K.S.A. 72-6428 35,000.00

General Professional Development K.S.A. 72-6428 20,000.00

General Special Education K.S.A. 72-6428 699,554.15

Supplemental General At-Risk (4 Yr Old) K.S.A. 72-6433 16,550.20

Supplemental General At-Risk K.S.A. 72-6433 345,710.40

Supplemental General Driver Training K.S.A. 72-6433 800.19

Supplemental General Special Education K.S.A. 72-6433 329,410.32

Supplemental General Vocational Education K.S.A. 72-6433 170,079.26

Note 9 - DEFINED BENEFIT PENSION PLAN

Plan description. The District contributes to the Kansas Public Employees Retirement System (KPERS), a

cost-sharing multiple-employer defined benefit pension plan as provided by K.S.A. 74-4901, et seq. KPERS provides

retirement benefits, life insurance, disability income benefits, and death benefits. Kansas law establishes and amends

benefit provisions. KPERS issues a publicly available financial report that includes financial statements and required

supplementary information. That report may be obtained by writing to KPERS (611 S. Kansas Ave., Suite 100;

Topeka, KS 66603-3803) or by calling 1-888-275-5737.

Funding Policy: K.S.A. 74-4919 establishes the KPERS member-employer contribution rate at 4% of covered salary.

Member-employees' contributions are withheld by their employer and paid to KPERS according to the provisions of

section 414(h) of the Internal Revenue Code. The State of Kansas is required to contribute the remaining amounts

necessary to achieve the actuarially determined contribution rate. Kansas currently contributes 8.57% of covered

payroll. These contribution requirements are established by KPERS and are periodically revised. Kansas'

contributions to KPERS for all Kansas public school employees for the years ending June 30, 2010, 2009, and 2008

were $248,468,186 (received as of June 30, 2010 was $140,318,394 and the remaining balance due of $108,149,792 was

received by July 9, 2010), $242,277,363, and $200,815,154, respectively, equal to the required contributions for each

year.

Note 10 - RISK MANAGEMENT

The District is exposed to various risks of losses related to torts; thefts of, damages to, and destruction of assets;

errors and omissions; injuries to employees; and natural disasters. The District obtains coverage from commercial

insurance companies in order to effectively manage risk. There have been no significant reductions in coverage from

the prior year and settlements have not exceeded coverage in the past three years. The District does not participate in

a public entity risk pool.

ToFrom

62

Note 11 - RELATED PARTY TRANSACTIONS

The District purchases goods and services from Crick's Autoglass Repair Service, a company for which a Board

member is one of the owners. The amount purchased during the year was $32.36.

Note 12 - OTHER POST EMPLOYMENT BENEFITS

As provided by K.S.A. 12-5040, the District allows retirees to participate in the group health insurance plan. While

each retiree pays the full amount of the applicable premium, conceptually, the District is subsidizing the retirees

because each participant is charged a level of premium regardless of age. However, the cost of this subsidy has not

been quantified in these financial statements.

Under the Consolidated Omnibus Budget Reconciliation Act (COBRA), the District makes health care benefits

available to eligible former employees and eligible dependents. Certain requirements are outlined by the federal

government for this coverage. The premium is paid in full by the insured. There is no cost to the District under this

program.

63

Schedule 1

Page 1 of 3

Prior Year Variance


Expenditures

Instruction:

Salaries 1,522,855.81$ 1,341,261.76$ 1,527,058.00$ (185,796.24)$


Supplies 89,412.23 118,742.68 118,063.00 679.68


Other 0.00 0.00 2,000.00 (2,000.00)

1,834,061.07 1,691,074.83 1,885,731.00 (194,656.17)


Salaries 120,138.50 84,327.00 118,587.00 (34,260.00)


Purchased Professional Services 700.00 700.00 1,700.00 (1,000.00)

Other Purchased Services 6,995.00 7,025.00 7,120.00 (95.00)

Supplies 1,440.31 902.58 5,325.00 (4,422.42)

145,512.73 108,159.02 150,210.00 (42,050.98)

Health Services:

Health Services 7,903.25 16,758.75 0.00 16,758.75

7,903.25 16,758.75 0.00 16,758.75


Salaries 78,169.22 88,727.04 85,410.00 3,317.04

Employee Benefits 21,131.18 33,557.66 25,261.00 8,296.66

Purchased Professional Services 8,000.00 8,000.00 8,000.00 0.00


Supplies 6,292.03 6,267.19 11,756.00 (5,488.81)

121,060.23 141,436.65 138,848.00 2,588.65


Salaries 166,187.21 163,540.92 166,187.00 (2,646.08)




Other 31,446.46 24,936.07 33,123.00 (8,186.93)

239,417.01 231,116.86 247,605.00 (16,488.14)


Current Year


Detailed Schedule of General Fund Expenditures

Compared with Appropriations


64

Schedule 1

Page 2 of 3

Prior Year Variance




Salaries 289,096.67 204,410.53 294,097.00 (89,686.47)



Supplies 6,922.57 7,268.47 8,923.00 (1,654.53)

345,795.76 249,428.71 357,797.00 (108,368.29)


Salaries 203,736.27 148,632.12 213,736.00 (65,103.88)


Purchased Professional Services 14,806.00 18,202.39 15,213.00 2,989.39

Purchased Property Services 17,715.19 20,893.69 21,425.00 (531.31)


Supplies 26,701.08 21,345.73 30,651.00 (9,305.27)

Heating 909.22 1,066.50 1,909.00 (842.50)

Electricity 1,346.55 1,072.51 2,347.00 (1,274.49)

363,818.88 300,170.03 394,738.00 (94,567.97)

Operations & Maint. (Transportation):

Purchased Professional Services 178.00 99.00 178.00 (79.00)

Purchased Property Services 1,090.40 1,138.48 1,500.00 (361.52)

Heating 2,327.40 2,934.13 3,327.00 (392.87)

Electricity 1,432.66 1,330.52 2,433.00 (1,102.48)

5,028.46 5,502.13 7,438.00 (1,935.87)

Transportation Supervision:

Salaries 3,270.28 3,186.32 4,270.00 (1,083.68)

3,270.28 3,186.32 4,270.00 (1,083.68)

Vehicle Operating Services:

Salaries 69,948.88 65,943.06 71,949.00 (6,005.94)


Insurance 9,873.00 5,125.00 11,878.00 (6,753.00)

Motor Fuel 27,080.22 28,098.65 34,000.00 (5,901.35)

115,584.63 109,248.07 127,980.00 (18,731.93)

Current Year






65

Schedule 1

Page 3 of 3

Prior Year Variance



Vehicle & Maintenance Services:

Salaries 59,386.70 61,269.94 60,387.00 882.94

Employee Benefits 13,590.08 16,606.68 15,040.00 1,566.68

Other Purchased Services 875.66 581.62 2,876.00 (2,294.38)

Supplies 12,013.88 13,142.13 10,156.00 2,986.13

Equipment 576.79 1,038.09 600.00 438.09

Other 6,823.79 5,288.37 5,461.00 (172.63)

93,266.90 97,926.83 94,520.00 3,406.83

Other Student Transportation Services:

Salaries 14,178.51 12,020.23 15,178.00 (3,157.77)

Employee Benefits 1,682.43 1,990.93 1,773.00 217.93


Supplies 18,639.54 12,718.57 18,642.00 (5,923.43)

Equipment 0.00 2,016.89 0.00 2,016.89

Other 1,575.70 0.00 600.00 (600.00)

40,206.18 31,284.62 40,296.00 (9,011.38)


To At-Risk (4 Yr Old) 9,657.50 27,000.00 0.00 27,000.00

To At-Risk 76,753.44 0.00 0.00 0.00

To Driver Training 0.00 15,000.00 0.00 15,000.00

To Food Service 0.00 35,000.00 0.00 35,000.00

To Professional Development 0.00 20,000.00 0.00 20,000.00

To Special Education 699,428.62 699,554.15 490,601.00 208,953.15

To Vocational Education 77,563.38 0.00 0.00 0.00

To Contingency Reserve 166,791.00 0.00 0.00 0.00

1,030,193.94 796,554.15 490,601.00 305,953.15

Adjustment to Comply with

Legal Max (166,081.00) 166,081.00

Legal General Fund Budget 4,345,119.32 3,781,846.97 3,773,953.00 7,893.97

Adjustment for Qualifying

Budget Credits 7,893.97 (7,893.97)

Total Expenditures 4,345,119.32$ 3,781,846.97$ 3,781,846.97$ 0.00$


Current Year





66

Central High

Office School

Balance to be accounted for 07/01/09 500.00$ 450.00$

Receipts

Reimbursements from U.S.D. 254 2,049.47 1,070.87

Other Reimbursements 3.69 545.00

Total Receipts 2,053.16 1,615.87

Disb., Encumbrances, & Transfers

Reimbursable Items 2,053.16 1,165.87

Total Disb., Encumbrances, & Transfers 2,053.16 1,165.87

Balance to be accounted for 06/30/10 500.00$ 900.00$

CASH ACCOUNTED FOR:

Checking Account - Solutions Bank, Medicine Lodge, KS:

Central Office (Reconciled)

High School (Reconciled)

Elementary School (Reconciled)

Total Cash Accounted For

July 1, 2009 to June 30, 2010


OTHER PUBLIC ACTIVITIES

Receipts, Disbursements and Balances

PETTY CASH FUNDS

67

Schedule 2

Middle Elementary

School School Total

450.00$ 200.00$ 1,600.00$

0.00 214.70 3,335.04

0.00 0.00 548.69

0.00 214.70 3,883.73

450.00 214.70 3,883.73

450.00 214.70 3,883.73

0.00$ 200.00$ 1,600.00$

500.00$

900.00

200.00

1,600.00$

68

Kinding Gallaugher National Chamberlain Wiscaver

Scholarship Scholarship Gypsum Scholarship Trust

Cash Receipts

Local Sources:

Interest 2.40$ 6.78$ 0.00$ 0.00$ 10.99$

Donations 0.00 200.00 0.00 0.00 1,840.00

Total Cash Receipts 2.40 206.78 0.00 0.00 1,850.99

Expenditures

Scholarships 200.00 200.00 0.00 0.00 5,500.00

Total Expenditures 200.00 200.00 0.00 0.00 5,500.00

Receipts Over (Under) Expenditures (197.60) 6.78 0.00 0.00 (3,649.01)

Unencumbered Cash, Beginning 1,121.20 2,775.24 2.64 5.66 8,202.42

Unencumbered Cash, Ending 923.60$ 2,782.02$ 2.64$ 5.66$ 4,553.41$


Detailed Schedule of Scholarship Fund Receipts, Expenditures and Cash Balances


69

Schedule 3

Benning Meador & Total

Taylor Memorial Richardson Husty Mills Scholarship

Scholarship Scholarship Scholarship Scholarship Fund

0.13$ 0.24$ 734.13$ 7.89$ 762.56$

0.00 0.00 0.00 1,715.00 3,755.00

0.13 0.24 734.13 1,722.89 4,517.56

0.00 0.00 3,000.00 0.00 8,900.00

0.00 0.00 3,000.00 0.00 8,900.00

0.13 0.24 (2,265.87) 1,722.89 (4,382.44)

63.05 103.32 119,337.47 2,877.71 134,488.71

63.18$ 103.56$ 117,071.60$ 4,600.60$ 130,106.27$

70

Schedule 4

Page 1 of 16

71

-$400,000

-$200,000

$0

$200,000

$400,000

$600,000

$800,000

$1,000,000

$1,200,000


Medicine Lodge, Kansas

Unencumbered Cash Balances - Selected Funds

6/30/2006 6/30/2007 6/30/2008 6/30/2009 6/30/2010

Schedule 4

Page 2 of 16

72

$0

$200,000

$400,000

$600,000

$800,000

$1,000,000

$1,200,000

$1,400,000



Unencumbered Cash Compared to Expenditures - Selected Funds

6/30/10 Cash 6/30/10 Expenditures 6/30/11 Budget

Schedule 4

Page 3 of 16

73

$0

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$3,500,000

$4,000,000

6/30/2006 6/30/2007 6/30/2008 6/30/2009 6/30/2010



General & Supplemental General Fund Revenues

Local County State Federal

Schedule 4

Page 4 of 16

74

Local

48%

County

1%

State

51%

Federal

0%




6/30/2009

Schedule 4

Page 5 of 16

75

Local

47%

County

1%

State

48%

Federal

4%




6/30/2010

Schedule 4

Page 6 of 16

76

$0

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$3,500,000

$4,000,000

6/30/2006 6/30/2007 6/30/2008 6/30/2009 6/30/2010KPERS Special Retirement 169,391 203,350 221,536 227,246 106,369

Professional Development 1,831 3,063 2,566 943 621

Food Assistance 3,436 3,469 3,208 3,016 2,658

Safety Aid 4,004 4,230 2,970 1,216 2,350

Supplemental General 35,836 26,298 2,030 0 0

Special Education 441,591 504,050 564,468 446,752 645,412

Machinery & Equipment 0 0 10,208 19,528 15,221

General 2,958,169 2,770,755 2,529,368 2,219,161 1,626,178



State Aid

Schedule 4

Page 7 of 16

77

$0

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000



General & Supplemental General Fund Expenditures

6/30/2006 6/30/2007 6/30/2008 6/30/2009 6/30/2010

Schedule 4

Page 8 of 16

78

Instruction

35%Support Services

6%

General Admin.

4%

School Admin.

6%

Operations & Maint.

12%

Transportation

5%Transfers

32%




6/30/2009

Schedule 4

Page 9 of 16

79

Instruction

35%

Support Services

6%

General Admin.

5%

School Admin.

5%

Operations & Maint.

10%

Transportation

5%

Transfers

34%




6/30/2010

Schedule 4

Page 10 of 16

80

5,091,485

5,376,440 5,419,859 5,514,564

4,900,281

3,836,900 3,986,208 4,015,176

3,752,399

3,241,176

1,254,585 1,390,232 1,404,683

1,762,165 1,659,105

$0

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

$6,000,000

6/30/2006 6/30/2007 6/30/2008 6/30/2009 6/30/2010




Total Expenditures Less Reimbursements Net Expenditures Transfers

Schedule 4

Page 11 of 16

81

$0

$100,000

$200,000

$300,000

$400,000

$500,000

$600,000

$700,000

$800,000

$900,000



Special Revenue Fund Expenditures - Selected Funds

6/30/2006 6/30/2007 6/30/2008 6/30/2009 6/30/2010

Schedule 4

Page 12 of 16

82

$0

$50,000

$100,000

$150,000

$200,000

$250,000

$300,000

$350,000

$400,000

$450,000

6/30/2006 6/30/2007 6/30/2008 6/30/2009 6/30/2010Other 2,500 2,000 1,250 0 1,550

Title V 2,049 1,036 956 0 0

Drug Free 3,409 1,823 1,952 819 2,654

REAP Grant 3,581 32,778 32,659 5,415 0

Title II-D 1,373 658 580 681 612

Title II-A 27,389 36,851 30,300 32,283 32,017

Title I 76,545 67,409 57,899 71,303 77,117

Child Nutrition 104,930 104,810 98,175 106,216 111,927

ARRA 0 0 0 0 222,888



Federal Aid

Schedule 4

Page 13 of 16

83

48,547,490

64,574,377 65,248,149

74,954,782

68,284,990

$0

$10,000,000

$20,000,000

$30,000,000

$40,000,000

$50,000,000

$60,000,000

$70,000,000

$80,000,000

2005-06 2006-07 2007-08 2008-09 2009-10



Valuation

Valuation

Schedule 4

Page 14 of 16

84

42.81841.566

46.87745.697 45.735

0

5

10

15

20

25

30

35

40

45

50

2005-06 2006-07 2007-08 2008-09 2009-10

Mil

ls



Mill Rate

Mill Rate

Schedule 4

Page 15 of 16

85

588.5

544521.5

495

452.5

0

100

200

300

400

500

600

700

2005-06 2006-07 2007-08 2008-09 2009-10

FT

E



FTE

FTE

Schedule 4

Page 16 of 16

86

8,652

9,883

10,393

11,141 10,829

$0

$2,000

$4,000

$6,000

$8,000

$10,000

$12,000

2005-06 2006-07 2007-08 2008-09 2009-10



General & Supplemental General Fund

Expenditures per Pupil

Expenditures per Pupil

UNIFIED SCHOOL DISTRICT NO. 254 Medicine Lodge, Kansas …Schedule 2 Schedule of Petty Cash Fund...

Documents

Transcript of UNIFIED SCHOOL DISTRICT NO. 254 Medicine Lodge, Kansas …Schedule 2 Schedule of Petty Cash Fund...