USD 443 Board of Education Ford County, Kansas
AGENDAAGENDAAGENDA January 9, 2012
Northwest Elementary School
• Increased Student Achievement
• Comprehensive Educational Program
• Supplemental Programs & Services
• Safe and Orderly School Climate
• Alternative Education Programs & Services
• Facilities Planning & Development
• Staff Recruitment & Retention
• Professional Growth Opportunities
• Compensation & Benefits
• Parent Involvement
• Effective Communication
• Business & Community Partnerships
• Fiscal Responsibility & Accountability
• Resource Allocation & Management
• Advocacy for Public Education
COMMUNITY INVOLVEMENT
ACCOUNTABILITY
STAFF DEVELOPMENT
LEARNING ENVIRONMENT
ACADEMIC EXCELLENCE
World Class Education
Adopted by the USD 443 Board of Education – July 2008
Dodge City Public Schools - Unified School District 443
Al - Action Item
Dl - Discussion Item
10- Information Only
1.
2.
3.
(Al) 4.
(Al) 5.
(10) 6.
BOARD OF EDUCATION UNIFIED SCHOOL DISTRICT NO. 443
Ford County, Dodge City, Kansas
The Regular Meeting of theBOARD OF EDUCATION
AGENDA
January 9, 2012
7:00 PM Regular MeetingAusten Board of Education Auditorium
1000 North Second Avenue
CALL TO ORDER
PLEDGE OF ALLEGIANCE
ROLL CALL
ADOPTION OF AGENDA
APPROVALOF BILLS: Ryan Ausmus is scheduled to review the bills this month.
STUCO REPORTS:
Kolin Walker, DCMSSTUCO PresidentDamian Barron Garcia, DCHS STUCO President
(10) 7. SPECIAL PRESENTATIONS: Kansas Teacher of the Year Nominees:
• Tracee Briggs, Elementary Nominee
• Nancy Becker, Secondary Nominee
Kansas Master Teacher Nominee: Marc Woofter
(10) 8. RECOGNITION OF VISITORS: Persons may present ideas or concerns regarding USD #443 schools. Noaction will be taken by the Board at this meeting. Such items will be referred to the appropriate
administrators for future information and research and reported back to the Board at a later
meeting. Personalities and behavior of employees are not to be presented during this period but areto be reported to the employee's immediate supervisor. The president shall determine the amountof time to be spent for citizen participation.
(Al) 9. CONSENT AGENDAA. Approval of Personnel (p. 3)B. Approval of Minutes for December 12, 2011 Board meeting (pp. 4-10)C. Award Bid for Copy Paper (pp. 11-13)
10. NEW BUSINESS
A. Curriculum and Instruction
(10) 1. January 16th Inservice Activities (pp. 14-15)(10) 2. Science Curriculum Adoption (pp. 16-17)(10) 3. Student Building Assignments for 2012-2013 (p. 18)
B. Business Services - Bill Hammond
(Al) 1. 2010-2011 Annual Audit Report from Kennedy McKee, LLC (pp. 19-21)(Al) 2. Transportation Plan (pp. 22-35)(Al) 3. Central Elementary Sidewalk (p. 36)(Al) 4. Approval of Sale of Building Trades House (p. 37)
C. Human Resources - Susan Scherling(10) 1. Teacher Vacancies and Recruitment Update (p. 38)
1Agenda Page No.
D. Superintendent - Alan Cunningham(10) 1. Dodge City High School "Hero Week" -Ryan Ausmus(10) 2. Dodge City Night in Topeka - March 5, 2012(Al) 3. Appoint Board Members to Serve on Administrator Interview Teams
E. Board of Education member district responsibilities
1. Park and Recreation Advisory Board - Mario Sanchez and Brian WinterAlternates: Jay Gifford and Tamie Preston
2. Bright Beginnings/Head Start Policy Council - Ryan Ausmus3. Special Education - Tammie West & Alternate: Jill Druse4. Legislative - Jeff Hiers5. Capital Outlay - Brian Winter and Jill Druse6. Calendar Committee-Tammie West
7. Review district bills prior to February 13th Board meeting: Brian Winter
11. ANNOUNCEMENTS
Dates: January 9, 2012 - Board of Education Meeting - Austen Board Rm - 7:00 PMJanuary 23, 2012 - Board of Education Luncheon Meeting -11:45 AM - ComancheJanuary 21, 2012 - SKACD (Special Education) Board Meeting - Ensign -10:00 AMFebruary 13, 2012 - Board of Education Meeting - Austen Board Rm - 7:00 PMFebruary 27, 2012 - Board of Education Luncheon Meeting -11:45 AM - DCMS
12. ITEMS FOR FUTURE BOARD MEETINGS AND/OR ADDITIONAL INFORMATION
13. Executive Session as Authorized by Kansas Law 75-4319 for discussion personnel matters of non-elected personnel in order to protect the privacy of the individual(s) to be discussed and fornegotiations in order to protect the public interest by negotiating a fair and equitable contract.
(Al) 14. Approval of Superintendent Contract Renewal (p. 39)
15. ADJOURN
2Agenda Page No.
A. Approval of Personnel
Separations
January 9, 2012
Status Last Name First Name Location Title Assignment End Date
Classified Boswell Mindy Sunnyside Elementary Paraprofessional 12/23/2011
Classified Burroughs Kristie Soule Int Center Paraprofessional 1/5/2012
Classified Cruz Catina Sunnyside Elementary Paraprofessional 12/23/2011
Appointments
Status Last Name First Name Location Title Assignment Start Date
Classified Mares Jose Maintenance Substitute Custodian 1/13/2012
Classified King Sheralyn Linn-Northwest School Nurse 1/4/2012
Classified Alvarado Esmeralda Admin Building Receptionist 1/4/2012
Classified Webster Liza Sunnyside Elementary Paraprofessional 1/4/2012
Classified Boswell Mindy Sunnyside Elementary Part-time Custodian 1/4/2012
Transfers
Status Last Name First Name From New Assignment New Location Start Date
Classified Aleman Rosa Receptionist/Clerk Employment Specialist HR/Admin 1/3/2012
Substitutes
License Type Last Name First Name Location Assignment Licence Date Ending Date
None
Extra Duty
Status Last Name First Name Location Assignment Start End
None
Retirements
Status Last Name First Name Location Assignment Employment Retirement
Admin Springston Gregory Secondary Education Assistant Superintendent 6/30/2012
3Agenda Page No.
Minutes
Board of Education
Unified School District 443
Dodge City Public SchoolsFord County, Kansas
Unified School District 443
Dodge City, Kansas
December 12, 2011 - 7:00 PMAusten Board of Education Auditorium
1000 North Second Avenue
Dodge City, Kansas
AgendaItem No. Item Person(s) Motion or Activity
Action
Taken
1. Call to Order President Lisa Killion
2. Pledge of Allegiance President Lisa Killion
3. Roll Call President Lisa Killion All members present except Jill Druse andBrian Winter.
4. Adoption of the Agenda Moved - Tammie West
Seconded - Jeff Hiers
Adopt the agenda as presented with thefollowing additions and or deletions:
• Delete Item 7. Special Presentation• Delete Item 9 E. Approval of Wright
Neighborhood RevitalizationProgram Resolution'
Motion
passed 5-0
5. Approval of Bills Moved - Mario Sanchez
Seconded - Ryan AusmusThe Board of Education approved the billsas presented. Bills were reviewed by MarioSanchez.
Motion
passed 5-0
6. STUCO Reports Kolin Walker, DCMS STUCO President andDamian Barron Garcia, DCHS STUCOPresident provided an update on theirStudent Councils.
None -
Information
Item Only
7. Special Presentations Superintendent of Schools,Alan Cunningham
• Kaci Davignon, Wright NeighborhoodRevitalization Program
Removed
Item
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Page 1of7
4Agenda Page No.
Unified School District 443
Dodge City, Kansas
8. Recognition of Visitors President Lisa Killion Public comments were made by PamTorgerson who requested that snow beremoved from the sidewalk by CentralElementary School and also that thesidewalk be repaired.
None
9. Consent AgendaA. Approval of PersonnelB. Approval of Minutes for
November 14, 2011 Boardmeeting
C. Approval of Board Policy IF:Textbooks, InstructionalMaterials, & Media Centers(Second Reading)
D. Approval of Schedule forBuilding LuncheonMeetings in January andFebruary 2012
E. Approval of WrightNeighborhoodRevitalization ProgramResolution'
F. Approval of ResolutionRegarding Multi-HazardMitigation Plan
Moved - Ryan AusmusSeconded - Tammie West
The Board of Education approved theConsent Agenda and the SupplementalPersonal Report as presented with thefollowing addition and or deletion:
A. Remove Item 9. E. Approval of WrightNeighborhood Revitalization ProgramResolution'
Motion
passed 5-0
10. New Business
A. Curriculum and Instruction
1. Dodge City Parks andRecreation's After
School Program - PaulLewis
Assistant Superintendentfor Elementary EducationJudy Beedles-Miller
The Board of Education received the reportregarding the after-school program that willbegin in January 2012 through apartnership among Dodge City USD 443,the Garden City YMCA, and the Parks andRecreation Department of the City ofDodge City.
None-
Information
Item Only
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5Agenda Page No.
Unified School District 443
Dodge City, Kansas
2. Grade Level
Reorganization: StudentAssignments for 2012-2013
Assistant Superintendentfor Elementary EducationJudy Beedles-Miller
The Board of Education received the
Facilities Utilization and Grade Level
Reorganization Plan-Student PlacementReport for the 2012-13 school year
None-
Information
Item Only
B. Business Services
1. Comanche ProjectUpdate
Executive Director of
Business and Operations,William Hammond
The Board of Education received the reporton renovations to the Comanche facilities.
None-
Information
Item Only
2. Approval of BidSpecifications forTransportationDepartment
Executive Director of
Business and Operations,William Hammond
Moved - Jeff Hiers
Seconded - Mario Sanchez
The Board of Education approved the busand vehicle specifications, as presented,and granted permission to solicit bids.
Motion
passed 5-0
3. Approval of Architecturaland EngineeringContract for Ross
Elementary
Executive Director of
Business and Operations,William Hammond
Moved - Ryan AusmusSeconded - Tammie West
The Board of Education approved anarchitectural and engineering contract withGLMV Architects in the amount of $15,650and reimbursable expenses not to exceed$500. The Board further authorized theClerk of the Board to sign the contract withGLMV, subject to review by Board Counseland to issue a purchase order from theCapital Outlay account.
Motion
passed 5-0
C. Superintendent1. Approval of Facility
Names for Middle
Schools
Superintendent of Schools,Alan Cunningham
Moved - Jeff Hiers
Seconded - Mario Sanchez
The Board of Education approved thenames for the two middle school facilities,beginning with the 2012-2013 school yearas Dodge City Middle School andComanche Middle School.
Motion
passed 5-0
2. Inclement Weather
Procedures
Superintendent of Schools,Alan Cunningham
The Board of Education reviewed the
policy and inclement weather practicesNone-
Information
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6Agenda Page No.
Unified School District 443
Dodge City, Kansas
for the Dodge City Public Schools. Item Only
3. SuperintendentEvaluation
Superintendent of Schools,Alan Cunningham
The Board of Education reviewed the
Performance-Based SuperintendentEvaluation instrument to be used byindividual Board of Education members.
These evaluations are due to the Board
President during the executive session onJanuary 9, 2011.
None-
Information/
Discussion
Item Only.
D. Board of Education
Member District
Responsibilities
1. Parks and Recreation Advisory Board- Mario Sanchez and Brian Winter
Alternates: Jay Gifford and TamiePreston
2. Bright Beginnings /Head Start PolicyCouncil - Ryan Ausmus
3. KASB Annual Convention Report -Ryan Ausmus
4. Special Education - Tammie Westand Alternate: Jill Druse
5. Legislative - Jeff Hiers6. Capital Outlay -Brian Winter and Jill
Druse
7. Calendar Committee - Tammie West
8. Review district bills prior to January 9thBoard Meeting: Brian Winter
None-
Information
Item Only
Brian Winter entered the meeting at 8:02 PM
11. Announcements President Lisa Killion -December 20, 2011 SKACD (SpecialEducation) Board Meeting - Ensign -10:00 AM
-December 23, 2011 - Last Day of FallSemester
-January 5, 2012 - First Day of SpringSemester
None -
Information
Item Only
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7Agenda Page No.
Unified School District 443
Dodge City, Kansas
-January 9, 2012 - Board of EducationMeeting - Austen Board Room -7:00 PM
12. Items for Future Board Meetingsand/or Additional Information
No items submitted None-
Information
Item Only
13. Executive Session Moved - Jeff Hiers
Seconded - Tammie West
Following a break, the Board moved intoexecutive session at 8:25 PM for 45
minutes as authorized by Kansas Law 75-4319 for discussion of personnel matters ofnon-elected personnel in order to protectthe privacy of the individual(s) to bediscussed and for negotiations in order toprotect the public interest by negotiating afair and equitable contract and includedAlan Cunningham, Superintendent ofSchools, William Hammond, ExecutiveDirector of Business and Operations, SusanScherling, Executive Director of HumanResources and Brad Ralph, Board ofEducation Attorney.
Motion
Passed 6-0
Reconvene Open Session Returned to open session at 9:10 PM
Executive Session Moved - Tammie West
Seconded - Jeff Hiers
Following a break the Board moved intoexecutive session at 9:10 PM for 20
minutes as authorized by Kansas Law 75-4319 for discussion of personnel matters ofnon-elected personnel in order to protectthe privacy of the individual(s) to bediscussed and for negotiations in order toprotect the public interest by negotiating afair and equitable contract and includedAlan Cunningham, Superintendent ofSchools, William Hammond, ExecutiveDirector of Business and Operations, Susan
Motion
Passed 6-0
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8Agenda Page No.
Unified School District 443
Dodge City, Kansas
Scherling, Executive Director of HumanResources and Brad Ralph, Board ofEducation Attorney.
Reconvene Open Session Returned to open session at 9:30 PM
Executive Session Moved - Tammie West
Seconded - Mario Sanchez
Following a break the Board moved intoexecutive session at 9:30 PM for 30
minutes as authorized by Kansas Law 75-4319 for discussion of personnel matters ofnon-elected personnel in order to protectthe privacy of the individual(s) to bediscussed and for negotiations in order toprotect the public interest by negotiating afair and equitable contract and includedAlan Cunningham, Superintendent ofSchools, William Hammond, ExecutiveDirector of Business and Operations, SusanScherling, Executive Director of HumanResources and Brad Ralph, Board ofEducation Attorney.
Motion
Passed 6-0
William Hammond left the meeting at 9:43PM.
Reconvene Open Session Returned to open session at 9:52 PM
14. Appointment of Appeal Officer Moved - Tammie West
Seconded - Ryan AusmusThe Board of Education appointed AlanCunningham as Appeal Officer to hear astaff member complaint regarding Board ofEducation Policy KN.
Motion
Passed 6-0
15. Adjourn Meeting Moved - Tammie West
Seconded - Jeff Hiers
Adjourned meeting at 9:52 PM Motion
Passed 6-0
These minutes were approved by the Board of Education, Unified School District 443, Ford County, Kansas, on Monday, January 9, 2011.
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9Agenda Page No.
Lisa Killion, PresidentUSD 443 Board of Education
Unified School District 443
Dodge City, Kansas
William Hammond, Clerk of the BoardUnified School District 443
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10Agenda Page No.
Board of Education
Dodge City Public Schools
Date: January 9, 2012 Subject: Award Bid for Copy Paper
Initiated By: William R. Hammond Attachments: Bid tabulation for paper bids
Reviewed By: Administrative Cabinet
BACKGROUND INFORMATION: Bid requests were sent to 11 paper vendors for 840 cases of whitecopy paper (81/2" x 11"), 40 cases of pastel yellow paper (8H" x 11"), 40 cases of pastel blue ((8/2" x11"), 40 cases pastel green (8)4" x 11"), and 40 cases of pastel buff (81/2" x 11").
CURRENT CONSIDERATIONS: On Wednesday, December 21st, bids were received from 7 vendors.Contract Paper Group (formerly known as RIS) submitted the low bid for the white paper of $25.00per case for white paper (81/2" x 11"). Contract Paper Group also submitted the low bid for thecolored paper. The color paper bid was $33.64 per case.
FINANCIAL CONSIDERATIONS: The total cost for white paper is $21,000 and the total cost for thecolored paper is $5,382.40. Copy paper costs are budgeted in the Supplemental General Fund.
STAFF RECOMMENDATION: The Board of Education is respectfully requested to award the purchaseof 840 cases of white copy paper (8/2" x 11") to Contract Paper Group. The Board of Education is alsorequested to award the purchase of 40 cases (total of 160 cases) of pastel yellow, pastel blue, pastelgreen, and pastel bluff (8/2" x 11") also be awarded to Contract Paper Group. The Board is furtherrequested to authorize the Board Clerk to issue the purchase orders.
RECOMMENDED ACTION:
EK] ApprovalI I Information' ] Discussion
BOARD ACTION:
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11Agenda Page No.
Bid Tabulation for Paper Bids
Bidder White Paper Brand $ per case Total Cost Price Good Until
XpedX 840 Cases $ 26.35 $ 22,134.00 5/23/2012
Paper 101 840 Cases $ 25.47 $ 22,394.80 1/23/2012
Quill Corporation 840 Cases $ 28.90 $ 24,276.00 2/23/2012
Unisource 840 Cases $ 25.75 $ 21,630.00 1/31/2012
Key Office 840 Cases $ 36.95 $ 31,038.00 1/23/2012
Xerox Corporation 840 Cases NO BID NO BID NO BID
Contract Paper Group (RIS) ***** 840 Cases $ 25.00 $ 21,000.00 3/23/2012
Southwest Paper 840 Cases $ 25.75 $ 21,630.00 1/31/2012
Corporate Express 840 Cases NO BID NO BID NO BID
Best Computer Supplies 840 Cases NO BID NO BID NO BID
KK 840 Cases NO BID NO BID NO BID
*Bid Awarded
12Agenda Page No.
Bidder Colored Paper $per case Total Cost Price Good Until
XpedX 40 Cases x 4 Colors $ 38.50 $ 6,160.00 5/23/2012
Paper 101 40 Cases x 4 Colors $ 34.28 $ 5,484.80 1/23/2012
Quill Corporation 40 Cases x 4 Colors $ 38.90 $ 6,224.00 2/23/2012
Unisource 40 Cases x 4 Colors $ 36.50 $ 5,840.00 1/31/2012
Key Office 40 Cases x 4 Colors $ 119.50 $ 19,120.00 1/20/2012
Xerox Corporation 40 Cases x 4 Colors NO BID NO BID NO BID
Contract Paper Group (RIS) ***** 40 Cases x 4 Colors $ 33.64 $ 5,382.40 3/23/2012
Southwest Paper 40 Cases x 4 Colors $ 40.09 $ 6,414.44 1/23/2012
Corporate Express 40 Cases x 4 Colors NO BID NO BID NO BID
Best Computer Supplies 40 Cases x 4 Colors NO BID NO BID NO BID
KK 40 Cases x 4 Colors NO BID NO BID NO BID
*Bid Awarded
13Agenda Page No.
Board of Education
Dodge City Public Schools
Date: January 9, 2012 Subject: January 16 Inservice Activities
Initiated By: Judy Beedles-Miller Attachments: January 16, 2012 Inservice Schedule
Reviewed By: Administrative Cabinet
BACKGROUND INFORMATION: Professional development opportunities are developed for educators to acquireand apply knowledge, understanding, skills, and abilities to achieve personal, professional, and organizationalgoals. Follow-up and support for staff is included to incorporate newly acquired skills into their work throughpracticing the skills, gathering information about the results, and reflecting on their efforts.
CURRENT CONSIDERATIONS: The Assistant Superintendents for Elementary and Secondary Education, incooperation with individual School Improvement Teams, Administrative Council and other constituent groups,have developed a schedule of staff development activities for January 16, 2012. These activities have beendistributed to staff throughout the school district.
FINANCIAL CONSIDERATIONS: All costs associated with the staff development activities presented in this reporthave been included in district, building, and/or program budgets.
STAFF RECOMMENDATION: The Board of Education is respectfully requested to receive the report regardingthe January 16 Inservice Activities.
RECOMMENDED ACTION:
I ] Approval1X1 Information
] Discussion
BOARD ACTION:
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14Agenda Page No.
January 16, 2012 Inservice Schedule
8:00-9:30 9:30-11:00 11:00-12:00 12:00-1:30 1:40-3:00
DCHS-ELA Staff CCS ELAOverview @ HS - WestEd Bob LUNCH ELACCS-DCHS ELAStaff @ HS
DCHS-Math Staff CCS Math Overview @ HS-WestEd Annabel Math CCS - DCHS Math Staff @ HS
DCHS-Content Areas Standards Work - DCHS Staff @ HS Standards Work - DCHS Staff & HS
Middle Schools, 2012-13- staff Middle School - Restructuring @ DCMS Middle School Restructuring @ DCMS
3-5 (Summer ELA/Math WestEd CCS Lnits Intro ELA/Math @ TLC-WestEd Liz CCS ELA Develop Units w/3-5 @ TLC - WestEd-BobParticipants)
CCS Math Develop Units w/3-5 @ TLC-WestEdAnnabel
K-2 (Summer ELA/Math WestEd Smorgasbord topics @ HS Review, assist CCS Units ELA/Math K-2 @ TLC w Liz
Participants) <> Common Core
, > Wikis
> creating teacher websites
> writingK-2 Staff Smorgasbord topics @ HS
> Ten Frames> Common Core
> Wikis
> creating teacher websites
> writing
> centers
> Ten Frames
> Math Practices
> Social Studies
> Guided Reading3-5 (non-Summer WestED '
participants)
> Math Practices
> Social Studies
> Guided Reading
K-5 Specials Common Core Intro for Smorgasbord topics @ HS Grade Level - Specials @ HS
(PE, Music) Specials @ HS • Common Core
• Wikis
• creating teacher websites
• writing
• centers
• Ten Frames
• Math Practices
• Social Studies
• Guided Reading
15Agenda Page No.
Board of Education
Dodge City Public Schools
Date: January 9, 2012 Subject: Science Curriculum Adoption
Initiated By: Greg Springston Attachments: Proposed Curriculum Adoption Cycle
Reviewed By: Administrative Cabinet
BACKGROUND INFORMATION: A curriculum materials adoption cycle has been approved by the Board ofEducation as a part of the school district's Curriculum Design Process. This cycle is the basis for annualcurriculum materials budgets.
CURRENT CONSIDERATIONS: Kansas has been selected as one of a group of states that will lead an importanteffort to improve science education for all students. In all, 20 states will lead the development of Next
Generation Science Standards (NGSS), that will clearly define and integrate the content and practices studentswill need to learn from kindergarten through high school graduation.
The current timeline is designed to complete the Science Standards by Fall of 2012. Consequently, afterconsultation with the Science Textbook Adoption Committee and the District Curriculum Council, we proposeamending the Curriculum Adoption Cycle to coincide with the Kansas State Department of Education timelines.
FINANCIAL CONSIDERATIONS: There are no financial considerations at the time.
STAFF RECOMMENDATION: The Board of Education is respectfully requested to receive the report regardingthe Science Curriculum Adoption.
RECOMMENDED ACTION:
j ] Approval[Xl Information! ] Discussion
BOARD ACTION:
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16Agenda Page No.
Curriculum Adoftion CycleUnified School District 443, Dodge City KS
CSC Approved. October 2004. suspended for 2009-2010 School Year
REASEARCH & Pilot Materials & Implement New
Curriculum Area Curriculum review Recommend Adoptions Materials
Mathematics 2003-2004 2004-2005 2005-2006
Communications (Rdc. & Lang. Arts) — — —
Grades K-6 2004-2005 2005-2006 2006-2007
Grades 7-12 2005-2006 2006-2007 2007-2008
Social Studies & Foreign Language 2006-2007 2007-2008 2008-2009
Physical Educ. and Health
>2007-2008 2008-2009 2009-2010
Fine Arts (Visual & performing) 2007-2008 2008-2009 2009-201 0
Technical Education 201 0-201 1 201 1-2012 2012-2013
Science 201 1 -201 2 2012-2013 2013-2014
Mathematics 201 2-201 3 201 3-2014 2014-2015
Communications (Rdg. a Lang. Arts)
Grades K-6 201 3-201 4 201 4-201 5 2015-2016
Grades 7-12 2014-2015 2015-2016 201 6-201 7
Science 2015-2016 2016-2017 201 7-201 8
Social Studies & Foreign language 201 6-201 7 201 7-201 8 201 8-201 9
Physical Educ. and Health
>201 7-201 8 2018-201 9 201 9-2020
Fine Arts (Visual & performing) 2018-201 9 201 9-2020 2020-2021
Technical Education 2019-2020 2020-2021 2021-2022
Curriculum Adoption CycleProposal: postpone Science Adoption and restructure Adoption Cycle to coincide with KSDE timeline
Mathematics 2003-2004 2004-2005 2005-2006
Communications (Rdg. & Lang. Arts) — — —
Grades K-6 2004-2005 2005-2006 2006-2007
Grades 7-12 2005-2006 2006-2007 2007-2008
Social Studies & Foreign Language 2006-2007 2007-2008 2008-2009
Physical Educ. and Health
>2007-2008 2008-2009 2009-20 W
Fine Arts (Visual & Performing) 2007-2008 2008-2009 2009-2010
Technical Education 2010-201 1 201 1-2012 2012-2013
Science 2010-201 1 201 1-2012
ELA 2012-2013 201 3-2014 2014-2015
Mathematics 2013-2014 2014-201 5 2015-2016
Science 201 4-201 5 201 5-201 6 2016-2017
Social Studies & Foreign language 2015-2016 201 6-2017 2017-2018
Physical Educ. and Health 2016-2017 2017-201 8 201 8-201 9
Fine Arts (Visual & Performing) 2016-2017 2017-201 8 201 8-201 9
Technical Education 2017-2018 201 8-201 9 201 9-2020
ELA 2018-2019 201 9-2020 2020-2021
17Agenda Page No.
Board of Education
Dodge City Public Schools
Date: January 9, 2012 Subject: Student Building Assignments for 2012 - 2013
Initiated By: Judy Beedles-Miller Attachments: None
Reviewed By: Administrative Cabinet
BACKGROUND INFORMATION: Continuation of the Facilities Utilization and Grade Level Reorganization Planincludes the need to maintain balanced enrollments between the nine K-5 elementary buildings and the two 6-8
middle schools for the 2012-13 school year.
Under the plan approved by the Board of Education, all students entering sixth grade have been assigned to a 6-8 middle school from the nine K-5 elementary schools, through the feeder schools process. Students enrolled asfifth, sixth, and seventh graders for the 2011-12 school year have been assigned to a middle school based uponthe students' fourth grade school assignment.
If a student did not attend a district K-4 elementary school but has siblings attending a district K-4 elementaryschool, he/she have been assigned based upon the sibling's school. Students new to the district, having neverattended a district K-5 elementary school, have been assigned to a middle school through a random-selectionprocess based on available classroom space in each building.
CURRENT CONSIDERATIONS: Notification letters stating student placement for the 2012-13 school year weremailed to parents/guardians on December 22, 2011.
FINANCIAL CONSIDERATIONS: There are no financial considerations associated with this information.
STAFF RECOMMENDATION: The Board of Education is respectfully requested to receive the report regarding
Student Assignments for 2012 - 2013.
RECOMMENDED ACTION:
I | Approval£><] Information
] Discussion
BOARD ACTION:
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18Agenda Page No.
Board of Education
Dodge City Public Schools
Date: January 9, 2012 Subject: 2010-2011 Annual Audit Report fromKennedy McKee, LLC
Initiated By: William R. Hammond Attachments: November 21, 2011 Engagement
Letter and Audit Report (will be providedelectronically prior to the meeting)
Reviewed By: Administrative Cabinet
BACKGROUND INFORMATION: Kansas Statute KSA 75-1122 mandates that the governing board ofevery school district contract for an annual independent audit of all tax and other funds in the schooldistrict. Additionally, there are requirements for the audit of district programs receiving federalfunds. The firm of Kennedy McKee & Company LLP, Certified Public Accountants, has audited schooldistrict funds for the FY2010-2011.
The purpose of the audit is to insure that USD 443 is operating within statutory authority andcomplying with appropriate regulations. The audit leads to an opinion and a report each year.
CURRENT CONSIDERATIONS: The firm of Kennedy McKee and Company LLP, Certified PublicAccountants, has completed their work, and will present the annual audit report to the Board ofEducation.
FINANCIAL CONSIDERATIONS: Audit expenses are included in the annual budget approved by theBoard of Education.
STAFF RECOMMENDATION: The Board of Education is respectfully requested to accept the auditreport from Kennedy McKee and Company LLP, Certified Public Accountants for the 2010-2011 schoolyear.
It is further recommended that the Board of Education renew the contract with Kennedy McKee &
Company LLP for audit services to be performed for the 2011-2012 school year and authorize theClerk of the Board to sign the engagement letter subject to review by Board Counsel.
RECOMMENDED ACTION:
[x] Approval] Information] Discussion
BOARD ACTION:
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19Agenda Page No.
Dodge City Public SchoolsBusiness Office
1000 Second Avenue ~ PO Box 460
Dodge City, KS 67801-0460
Telephone (620) 227-1621 ~ Fax (620) 227-1774
December 16, 2011
Williams, Malone & Ralph, P.A.Attorneys-at-LawP.O. Box 39
Dodge City, KS 67801
Dear Mr. Ralph:
William R. Hammond
email: hammond.william(S)usd443.org
Our auditors, Kennedy McKee & Company LLP, are conducting an audit of our financialstatements as of June 30, 2011, and for the year then ended. Please furnish to them theinformation requested below involving matters with respect to which you have been engagedand to which you have devoted substantive attention on behalf of Unified School District No.443 in the form of legal consultation or representation.
Pending or Threatened Litigation, Claims, and Assessments (excluding unasserted claimsand assessments)
Please prepare a description of all material pending or threatened litigation, claims, andassessments (excluding unasserted claims and assessments). Materiality for purposes of thisletter includes items involving amounts exceeding $10,000 individually or in the aggregate. Thedescription of each case should include:
a.
b.
the nature of the litigation;
the progress of the case to date;
how management of Unified School District No. 443 is responding or intends torespond to the litigation; e.g., to contest the case vigorously or to seek an out-of-court settlement; and
an evaluation of the likelihood of an unfavorable outcome and an estimate, if onecan be made, of the amount or range of potential loss.
Also, please identify any pending or threatened litigation, claims, and assessments with respectto which you have been engaged but as to which you have not devoted substantive attention.
20Agenda Page No.
Williams, Malone & Ralph, P.A.Page TwoDecember 16, 2011
Unasserted Claims and Assessments
We understand that, whenever, in the course of performing legal services for us with respect toa matter recognized to involve an unasserted possible claim or assessment that may call forfinancial statement disclosure, if you have formed a professional conclusion that we shoulddisclose or consider disclosure concerning such possible claim or assessment, as a matter ofprofessional responsibility to us, you will so advise us and will consult with us concerning thequestion of such disclosure and the applicable requirements of Statement of FinancialAccounting Standards No. 5 (excerpts of which can be found in the ABA's Auditor's LetterHandbook). Please specifically confirm to our auditors that our understanding is correct.
We have represented to our auditors that there are no unasserted possible claims or assessmentsthat you have advised us are probable of assertion and must be disclosed in accordance withStatement of Financial Accounting Standards No. 5.
Response
Your response should include matters that existed as of June 30, 2011, and during the periodfrom that date to the effective date of your response. Please specify the date of your response ifit is other than the date of reply.
Please specifically identify the nature of, and reasons for, any limitations on your response.
Our auditors expect to have the audit completed on December 30, 2011, and would appreciatereceiving your reply by that date with a specified effective date no earlier than December 16,2011. If anything changes within the sixty days following this effective date we will expectfurther communication from you as to those changes.
Other Matters
Please also indicate the amount we were indebted to you for services and expenses (billed andunbilled) on June 30, 2011.
Very truly yours,
//JJuum^William R. Hammond
Executive Director of Business & Operations
21Agenda Page No.
Board of Education
Dodge City Public Schools
Date: January 9, 2012 Subject: Transportation Plan
Initiated By: William R. Hammond Attachments: School Boundaries
Reviewed By: Administrative Cabinet
BACKGROUND INFORMATION: USD 443 provides transportation to approximately 3,000 students per day. Thedistrict has adopted boundaries from which transportation is made available.
CURRENT CONSIDERATIONS: The Board of Education has adopted a District reorganization plan with K-5elementary schools, two 6-8 middle schools and a 9-12 high school. These changes will eliminate the 5-6gradeintermediate programs.
As a result the district transportation department has reviewed current district boundaries and wouldrecommend the following:
1. Soule Elementary School's boundary will duplicate the current boundary for Northwest Elementary2. Comanche Middle School's boundary will duplicate the current boundary for Dodge City Middle School.3. All fifth graders will be transported based on their elementary school boundary.
FINANCIAL CONSIDERATIONS: There will be no financial consideration at this time. The final cost to the districtwill not be known until the number of students to be transported is determined next year.
STAFF RECOMMENDATION: The Board of Education is respectively requested to approve the transportationdepartment's plan resulting from district grade-level reorganization.
RECOMMENDED ACTION:
[X] Approval|_ ] Information| ] Discussion
BOARD ACTION:
O:\AASuptOffice\BOE\BOEAgenda\2011-12\20120109Agenda\20120109TransportationPlanDistrictReorganization.doc1/4/2012
22Agenda Page No.
12/14/2011 4:21:39 PM Dodge City Unified School District #443District Map
23Agenda Page No.
Beeson Elementary
Approximate Enrolled: 334
Transported: 178
School Boundary24
Agenda Page No.
Central Elementary
Approximate Enrolled: 288
Transported: 92
School Boundary25
Agenda Page No.
Linn Elementary
Approximate Enrolled: 348
Transported: 174
School Boundary
fWMJPHRff
26Agenda Page No.
Miller Elementary
Approximate Enrolled: 354
Transported: 132
School Boundary27
Agenda Page No.
Ross Elementary
Approximate Enrolled: 459
Transported: 265
School Boundary28
Agenda Page No.
Sunnyside Elementary
Approximate Enrolled: 352
Transported: 160
School Boundary29
Agenda Page No.
Wilroads Elementary
Approximate Enrolled: 110
Transported: 78
School Boundary30
Agenda Page No.
School Boundary
Northwest Elementary
Approximate Enrolled: 347
Transported: 125
31Agenda Page No.
FRONTW1EW srr-
Soule Intermediate
Approximate Enrolled: 315
Fifth Graders Transported: 60
Sixth Graders Transported: 52
Transported: 112
School Boundary32
Agenda Page No.
School Boundary
' F.RQNTWEW ST» " WFRQNTV1E
Comanche Intermediate
Approximate Enrolled: 608
Fifth Graders Transported: 139
Sixth Graders Transported: 156
Transported: 295
. RQOSEVEL* AVE -
E W/VATTEARPB
33Agenda Page No.
School Boundary
Dodge City Middle School
Approximate Enrolled: 900
Transported: 219
* Approximately Boundary is 2.5 miles
34Agenda Page No.
School Boundary
Dodge City High School
Enrolled: 1678
Transported: 721
* Boundary is 2.5 miles
35Agenda Page No.
Board of Education
Dodge City Public Schools
Date: January 9, 2012 Subject: Central Elementary Sidewalk
Initiated By: William R. Hammond Attachments: None
Reviewed By: Administrative Cabinet
BACKGROUND INFORMATION: The Board of Education has purchased three properties immediately south ofCentral Elementary School for future district needs. The sidewalks along Central Avenue are in very bad shape.Replacement of the sidewalks has been on the district's list of projects.
CURRENTCONSIDERATIONS: The maintenance and business department have reviewed city code requirementswith the city. A determination has been made that the district would best be served by continuing the samewidth of sidewalk currently in front of Central School. The district will also design the sidewalks to "save" thetrees in the parkway along Central Street. The project will be completed by district employees.
FINANCIAL CONSIDERATIONS: The cost of materials is estimated to be under $1,500 and will come from funds
budgeted for maintenance and grounds.
STAFF RECOMMENDATION: The Board of Education is respectively requested to approve the repair ofsidewalks on the district-owned property south of Central Elementary School.
RECOMMENDED ACTION:
£<] ApprovalI | Information
] Discussion
BOARD ACTION:
O:\AASuptOffice\BOE\BOEAgenda\2011-12\20120109Agenda\20120109 Central Elementary Sidewalk.doc1/4/2012
36Agenda Page No.
Board of Education
Dodge City Public Schools
Date: January 9, 2012 Subject: Approval of Sale of Building Trades House
Initiated By: William R. Hammond Attachments: Resolution #20120109, Warranty Deed,
Residential Real Estate Contract, and Addendum
Reviewed By: Superintendent (Resolution #20120109 and final contract will beprovided prior to the meeting)
BACKGROUND INFORMATION: The DCHS Building Trades class completed the residence at 10716Overland Trail West last school year. Funds from the sale of the house are used to purchase goods andmaterials for the next class project. Linda Bjork, realtor, listed the building trades home for a price of$159,000 on June 28, 2011. The price was reduced based on market analysis to $154,900 on September8, 2011. The listing included the standard District addendum.
CURRENT CONSIDERATIONS: The district has been presented with a contract offer from Eric Speer. Theoffer has been reviewed by Board Counsel, Brad Ralph; High School Principal, Jacque Feist; and KrisMoore, Building Trades Instructor.
Based on Board Counsel's review, it is recommended that Section 9 - Special Provisions, be struck fromthe contract, and that the repairs requested be completed prior to the sale. These repairs includereplacing the trim on the north wall of the dining area and repairing the carpet seam in the living room.These repairs will be taken care of by the district prior to closing on the property.
FINANCIAL CONSIDERATIONS: The contract has been signed by Eric Speer to purchase the residence. Inaddition to signing the contractual agreement dated December 22, 2011, Mr. Speer has provided $1,000earnest money. The proceeds of the sale will be used to purchase goods and materials for the nextBuilding Trades house.
STAFF RECOMMENDATION: The Board of Education is respectfully requested to approve the sale of theproperty located at 10716 Overland Trail West to Eric Speer by approving the Resolution #20120109authorizing the Board President and the Clerk of the Board to sign the necessary documents to completethe transaction, subject to final review by Board Counsel.
RECOMMENDED ACTION:
1X1 Approval! ] Information( ] Discussion
BOARD ACTION:
O:\AASuptOffice\BOE\BOEAgenda\2011-12\20120109Agenda\20120109BuildingTradesHouse.doc1/4/2012
37Agenda Page No.
Board of Education
Dodge City Public Schools
Date: January 9, 2012 Subject: Teacher Vacancies and Recruitment
Update
Initiated By: Susan Scherling, Executive Director ofHuman Resources
Attachments: None
Reviewed By: Administrative Cabinet
BACKGROUND INFORMATION: USD 443 has already announced certified openings for the 2012-13 schoolyear, primarily due to district grade-level reorganization. In addition to electronically posting the openings,USD 443 staff will also attend several Kansas university Teacher Career Fairs to personally acquaint the poolof teacher candidates with the opportunities available with USD 443.
CURRENTCONSIDERATIONS: The electronic venues used to post positions include:USD 443 district web site: www.usd443.org
KEEB web site: www.kansasteachingjobs.com
Hire Kansas Talent Consortium
The announced Teacher Career Fairs that USD 443 will consider attending include:March 5, 2012: K-State
March 13, 2012: ACCK Teacher Interview Day - BethanyMarch 27, 2012: Ottawa UniversityApril 5, 2012: Baker UniversityApril 5, 2012: Pittsburg State UniversityApril 16, 2012: Fort Hays State University
The Executive Director of Human Resources will review this information with the Board of Education, as wellas review current certified openings.
FINANCIAL CONSIDERATIONS: There are no financial considerations for this report.
STAFF RECOMMENDATION: The Board of Education is respectfully requested to receive the updateregarding staffing for the 2012-13 school year.
RECOMMENDED ACTION:
I ] Approval[X] Informationi ] Discussion
BOARD ACTION:
O:\AASuptOffice\BOE\BOEAgenda\2011-12\20120109Agenda\20120109CurrentVacanciesandTeacherRecruitment.doc1/4/2012
38Agenda Page No.
Board of Education
Dodge City Public Schools
Date: January 9, 2012 Subject: Superintendent Contract Renewal
Initiated By: Alan R. Cunningham Attachments: None
Reviewed By: Board of Education
BACKGROUND INFORMATION: The current contract for the Superintendent of Schools is for a term of two (2)years, through June 30, 2013. The language in the original "Superintendent's Contract of Employment" approvedon June 12, 2006 and subsequent Addendums specifically state that,
"...Unless the Superintendent is notified in writing by the Board in January..., or theSuperintendent notifies the Board in writing in February... of the intention not to renew thisemployment, the Superintendent's employment shall automatically extendfor an additional one(1) year period..."
CURRENT CONSIDERATIONS: While it meets terms of the current contract for the Superintendent of Schools toallow the contract to renew automatically for an additional year without further action by the Board, it isrecommended that this renewal become a part of the public record.
FINANCIAL CONSIDERATIONS: There are no financial considerations associated with this recommendation.
STAFF RECOMMENDATION: The Board of Education is respectfully requested to renew and extend the currentcontract for the Superintendent of Schools for one year, through June 30, 2014. Any changes in salary andbenefits will be determined at a later date in conjunction with other administrative contracts.
RECOMMENDED ACTION:
1X1 Approval| ] InformationI ] Discussion
BOARD ACTION:
O:\AASuptOffice\BOE\BOEAgenda\2011-12\201201O9Agenda\20120109SuptContractRenewal.doc1/4/2012
39Agenda Page No.
KANSAS OPEN MEETINGS LAW
(Sample Motions for Executive Session)
Mr. President, I move that we go into executive session (fill in subject) in order
to (fill in justification), and that we return to open session in this room at (fill in the
time).
SUBJECT
To discuss personnel matters of non-elected personnel To discuss matters affecting a student(s) To discuss confidential financial data or trade secrets of a business For consultation with our attorney on a matter protected by the attorney-client privilege To discuss negotiations To have preliminary discussions about the acquisition of real property Matters relating to the security of the board, the school, school buildings or facilities, or the information system of the school
JUSTIFICATION
Protect the privacy interests of the individual(s) to be discussed Protect the privacy interests of the business to be discussed Protect the interests of the business to be discussed Protect the privilege and the board’s position in (litigation, potential litigation, administrative proceedings, etc.) Protect the public interest in negotiating a fair and equitable contract Protect the public interest in obtaining the property at a fair price To ensure the security of the school, its buildings, and/or its information system is not jeopardized
Our Mission…To prepare our students to be capable, contributing participants in a changing world.
Additional Information added for Board Meeting on
Monday, January 9, 2012
(After original print on January 4, 2012.)
A. Approval of Personnel Supplemental Personnel Report for January 9, 2012
SeparationsStatus Last Name First Name Location Title Assignment End Date
Classified Kirk Mary Transportation School Bus Driver 12/19/2011
Classified Russell Christy Northwest Elementary Bus Supervisor 1/6/2012
Certified Munz Belinda DCMS Teacher English Language Arts 1/2/2012
Classified Romig Casey CIC Paraprofessional 12/23/2011
Classified Kennedy Chris CIC Paraprofessional 1/5/2012
Status Last Name First Name Location Title Assignment Start Date
Classified Rich Amanda CIC Paraprofessional 1/9/2012
Classified Mares Jose Maintenance Sub Custodian 1/13/2012
TransfersStatus Last Name First Name From New Assignment New Location Start Date
Classified Boswell Mindy SS-Paraprofessional Custodian Maintenance 12/24/2011
Classified King Sheralyn Sub Nurse School Nurse Linn-NW 1/4/2012
SubstitutesLicense Type Last Name First Name Location Assignment License Date Ending Date
Emergency Hayden Sean USD 443 Emergency Substitute 11/7/2011 6/30/2013
Extra DutyStatus Last Name First Name Location Assignment Start End
Classified Diaz Marisol CIC Breakfast Duty 1/5/2012 5/24/2012
Certified Swanson Cody DCMS Inst League Boys Basketball Coach 1/9/2012 1/31/2012
Certified Mendoza Jennifer DCHS Assist Girls Swimming Coach 2/27/2012 5/19/2012
Certified Stanley Eugenia DCMS Sub - Lunch Supervisor 12/14/2011 5/24/2012
Certified Martinez Annie DCHS Floorshow Director 10/27/2011 12/10/2011
Certified Mapel Jim DCHS Floorshow Director 10/27/2011 12/10/2011
Certified Becker Nancy DCHS Mentor for Jennifer Schmidt 1/4/2012 5/25/2012
Appointments
RESOLUTION OF THE BOARD OF EDUCATION
OF UNIFIED SCHOOL DISTRICT #443, FORD COUNTY, KANSAS AUTHORIZING SALE OF
REAL ESTATE
RESOLUTION NO. 20120109______
WHEREAS, the Board of Education of Unified School District #443, Ford County, Kansas, is the owner of certain real estate located in Ford County, Kansas, specifically described as follows:
Lot Three (3), Block Five (5), in Trails North, Dodge City, Kansas, a Subdivision in the Northwest Quarter (NW/4) of Section Twelve (12), Township Twenty-six (26) South, Range Twenty-five (25) West of the 6th P.M., Ford County, Kansas, according to the Plat recorded in Plat Book “D” at pages 106-108; commonly known as 10716 Overland Trail West, Dodge City, Kansas.
(“Premises”); and, WHEREAS, the Board has previously authorized construction of a residential structure on the Premises as part of the school district’s building trades program; and, WHEREAS, a residential structure has been constructed on the Premises by the students involved in the school district’s building trades program; and, WHEREAS, the construction of said residence has now been completed and the school district is no longer in need of the use or ownership of the Premises; and, WHEREAS, the Board has determined that it would be in the school district’s best interest to sell and convey the Premises to Eric J. Speer, a single person, for the sum of One Hundred Fifty-four Thousand Nine Hundred dollars ($154,900.00), by private contract; NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF EDUCATION OF UNIFIED SCHOOL DISTRICT #443, FORD COUNTY, KANSAS, as follows: The Board of Education of Unified School District #443, Ford County, Kansas, does hereby approve the sale of the Premises described above to Eric J. Speer in accordance with a certain real estate contract a copy of which is attached hereto, marked Exhibit A, and does further authorize and direct the President of the Board, or in her
absence, the Vice President of the Board and the Clerk of the Board of Education to execute and deliver on behalf of the Board of Education, the real estate contract, a warranty deed and all other documents necessary to complete the sale and conveyance of the above Premises to Eric J. Speer, in accordance with the provisions of the said real estate contract, and does hereby confirm and ratify any and all such actions taken by such officers of the Board to complete said sale. Adopted this day of January, 2012 by the Board of Education of Unified School District #443, Ford County, Kansas. BOARD OF EDUCATION OF UNIFIED SCHOOL DISTRICT #443 FORD COUNTY, KANSAS By: Lisa Killion, President ATTEST: William Hammond, Clerk of the Board
GENERAL WARRANTY DEED UNIFIED SCHOOL DISTRICT NO. 443, FORD COUNTY, KANSAS
Conveys and Warrants to: ERIC J. SPEER, a single person, all the following described REAL ESTATE in the County of Ford and the State of Kansas, to-wit:
Lot Three (3), Block Five (5), Trails North, Dodge City, Kansas, a Subdivision in the Northwest Quarter (NW/4) of Section Twelve (12), Township Twenty-six (26) South, Range Twenty-five (25) West of the 6th P.M., Ford County, Kansas, according to the Plat recorded in Plat Book “D” at pages 106-108; commonly known as 10716 Overland Trail East, Dodge City, Kansas.
for the sum of One Dollar and No Cents ($1.00), and other valuable consideration. EXCEPT and SUBJECT TO all existing easements, exceptions and reservations, if any.
UNIFIED SCHOOL DISTRICT NO. 443, FORD COUNTY, KANSAS
By Date Lisa Killion, President ATTEST: William Hammond, Clerk of Board
STATE OF KANSAS, COUNTY OF FORD, SS: This instrument was acknowledged before me on day of , 2012, by Lisa Killion as President and William Hammond as Clerk of the Board for Unified School District No. 443, Ford County, Kansas.
Page 2 of 2
NOTARY PUBLIC My Appointment Expires:
UNIFIED SCHOOL DISTRICT NO. 443 DODGE CITY, KANSAS ____________________
FINANCIAL STATEMENTS
with INDEPENDENT AUDITOR'S REPORT
and OMB CIRCULAR A-133, SINGLE AUDIT REPORTS
YEAR ENDED JUNE 30, 2011
_______________
TABLE OF CONTENTS
Page INDEPENDENT AUDITOR'S REPORT .............................................................................. 1 SUMMARY OF CASH RECEIPTS, EXPENDITURES AND UNENCUMBERED CASH (DEFICIT) ..................................................................... 3 SUMMARY OF EXPENDITURES - ACTUAL AND BUDGET ............................................. 5 STATEMENT OF CASH RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET: General Fund ............................................................................................................... 6 Supplemental General Fund ........................................................................................ 7 Bilingual Education Fund.............................................................................................. 8 Capital Outlay Fund ..................................................................................................... 9 Driver Training Fund .................................................................................................. 10 Food Service Fund ..................................................................................................... 11 Professional Development Fund ................................................................................ 12 Special Education Fund ............................................................................................. 13 At Risk Fund ............................................................................................................... 14 Virtual Education Fund… ........................................................................................... 15 Summer School Fund ................................................................................................ 16 Vocational Education Fund ........................................................................................ 17 Parents As Teachers Fund......................................................................................... 18 KPERS Special Retirement Contribution Fund .......................................................... 19 4 Year Old At Risk Fund ............................................................................................ 20 Special Assessment Fund .......................................................................................... 21 Bond and Interest Fund .............................................................................................. 22 STATEMENT OF CASH RECEIPTS AND EXPENDITURES: Special Revenue Nonbudgeted Funds ....................................................................... 23 Special Revenue Federal Grant Funds ...................................................................... 24 Special Revenue Other Funds ................................................................................... 25 Other Funds ............................................................................................................... 26 STATEMENT OF CASH RECEIPTS, EXPENDITURES, AND UNENCUMBERED CASH (DEFICIT): District Activity Funds ................................................................................................. 27 SUMMARY OF CASH RECEIPTS AND CASH DISBURSEMENTS: Agency Funds ............................................................................................................ 28 NOTES TO FINANCIAL STATEMENTS ........................................................................... 30
TABLE OF CONTENTS (CONTINUED)
Page APPENDICES: Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ..................................................... 45 Independent Auditor’s Report on Compliance with Requirements that Could Have a Direct and Material Effect on Each Major Program and on Internal Control over Compliance in Accordance with OMB Circular A-133 ........................................ 47 Schedule of Expenditures of Federal Awards ................................................................ 49 Schedule of Findings and Questioned Costs ................................................................. 52 Summary Schedule of Prior Audit Findings ................................................................... 53
1
KKKKennedyennedyennedyennedy
MMMMccccKKKKee & ee & ee & ee & CCCCompany LLPompany LLPompany LLPompany LLP Certified Public Accountants 1100 W. Frontview P. O. Box 1477 Dodge City, Kansas 67801 Tel. (620) 227-3135 Fax (620) 227-2308
JAMES W. KENNEDY, CPA
JAMES R. SHIRLEY, CPA LU ANN WETMORE, CPA
ROBERT C. NEIDHART, CPA
INDEPENDENT AUDITOR'S REPORT Board of Education Unified School District No. 443 Dodge City, Kansas We have audited the accompanying financial statements of Unified School District No. 443, as of and for the year ended June 30, 2011, 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. We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States and 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 described more fully in Note A, Unified School District No. 443 has prepared these financial statements using accounting practices prescribed or permitted by 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, is 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. 443 as of June 30, 2011, or the changes in its financial position for the year then ended. Further, Unified School District No. 443 has not presented a management’s discussion and analysis that accounting principles generally accepted in the United States has determined is necessary to supplement, although not required to be part of, the basic financial statements. 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. 443, as of June 30, 2011, its cash receipts and expenditures, and budgetary results for the year then ended, on the basis of accounting described in Note A.
2
In accordance with Government Auditing Standards, we have also issued our report dated January 3, 2012, on our consideration of Unified School District No. 443's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in assessing the results of our audit. Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by U.S. Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the financial statements as a whole.
Kennedy McKee & Company LLPKennedy McKee & Company LLPKennedy McKee & Company LLPKennedy McKee & Company LLP January 3, 2012
Beginning
unencumbered Prior year
cash balance canceled
(deficit) encumbrances
Governmental funds:
General funds:
General (5,748,632)$ 9,261$
Supplemental general (1,252,850) -
Special revenue funds:
Bilingual education 8,953 -
Capital outlay 4,078,259 67,927
Driver training 43,698 -
Food service 510,903 -
Professional development 162,900 -
Special education 1,021,043 -
At risk 9,018 105
Virtual education 19,659 -
Summer school 1,449,045 -
Vocational education 354,527 - Parents as teachers 6,237 16 KPERS special retirement contribution - - 4 year old at risk 18,666 - Non-budgeted special revenue funds:
Pepsi donation/agreement 24,369 -
Textbook and student materials revolving 241,064 138
Pre-K pilot program 1,194 -
Kansas early learning collaboration (21,969) -
NCCEP 14,189 -
Gifts and grants 801,503 -
Contingency reserve 4,258,657 -
SAFE 15,110 -
Green schools grant (6,992) -
Special revenue federal grant funds:
Title I - 65
Title I migrant/school improvement 43 658
Title IID ed technology 1 13
Head start (317,883) 2,082
Kansas early head start (60,178) -
Drug free schools program 71 -
Program improvement 100 -
Title III english language acquisition 178 303
Title IIA teacher quality 3 -
Kansas advance placement 5,098 29
ARRA education for homeless - -
Year ended June 30, 2011
Fund
UNIFIED SCHOOL DISTRICT NO. 443
DODGE CITY, KANSAS
SUMMARY OF CASH RECEIPTS, EXPENDITURESAND UNENCUMBERED CASH (DEFICIT)
3
Ending Add outstanding
unencumbered encumbrances
Cash cash balance and accounts Ending cash
receipts Expenditures (deficit) payable balance (deficit)
44,098,347$ 43,423,929$ (5,064,953)$ 132,618$ (4,932,335)$
15,139,370 14,127,851 (241,331) 66,248 (175,083)
3,056,687 3,056,687 8,953 51,122 60,075
5,483,190 3,267,107 6,362,269 2,064,826 8,427,095
- - 43,698 - 43,698
3,746,367 3,691,510 565,760 31,705 597,465
273,014 157,955 277,959 906 278,865
6,840,039 6,440,541 1,420,541 1,748 1,422,289
9,577,934 9,577,934 9,123 19,103 28,226
3,544 - 23,203 - 23,203
168,261 393,174 1,224,132 - 1,224,132
1,239,000 1,238,516 355,011 39 355,050 53,105 75,514 (16,156) 77 (16,079)
2,531,295 2,531,295 - - - 298,894 313,424 4,136 - 4,136
11,868 17,598 18,639 - 18,639
759,864 235,361 765,705 13,473 779,178
194,589 183,962 11,821 - 11,821
82,935 108,500 (47,534) 1,324 (46,210)
- - 14,189 - 14,189
279,239 223,145 857,597 137,607 995,204
- - 4,258,657 - 4,258,657
46,887 35,630 26,367 - 26,367
2,163 - (4,829) - (4,829)
2,252,371 2,270,372 (17,936) 1,487 (16,449)
1,311,350 1,311,351 700 49,770 50,470
15,619 15,609 24 - 24
2,159,381 2,143,348 (299,768) 18,303 (281,465)
469,272 469,992 (60,898) 179 (60,719)
5,000 5,071 - - -
72,586 72,686 - - -
249,842 256,020 (5,697) 5,153 (544)
290,058 290,061 - 9,844 9,844
13,803 18,930 - - -
174 174 - - -
Beginning
unencumbered Prior year
cash balance canceled
(deficit) encumbrances
Special revenue other funds:
District special 20,882$ -$
High school 4,551 -
Middle school 436 -
Central elementary 1,785 -
Northwest elementary 1,023 -
Sunnyside elementary 1,409 -
Wilroads Gardens elementary 149 -
Kansas Heritage Center 85,806 -
Ross elementary 180 -
District activity funds 434,627 -
Debt service funds:
Special assessment 95,702 -
Bond and interest 2,983,109 -
Certificates of participation P & I 2006 4,335 -
Certificates of participation P & I 2010 - -
Capital projects fund:
Construction 182,399 26,019
Permanent fund:
Marilyn Shipley Children Literacy 3,881 -
Total reporting entity (excluding agency funds) 9,456,258$ 106,616$
Composition of cash balance:
Checking accounts
Money market accounts
Certificates of deposit
State municipal investment pool
Trust accounts
Petty cash
Total cash
Agency funds
Total reporting entity (excluding agency funds)
4
The accompanying notes are an integral part of the financial statements.
UNIFIED SCHOOL DISTRICT NO. 443
DODGE CITY, KANSAS
SUMMARY OF CASH RECEIPTS, EXPENDITURESAND UNENCUMBERED CASH (DEFICIT) (CONTINUED)
Year ended June 30, 2011
Fund
Ending Add outstanding
unencumbered encumbrances
Cash cash balance and accounts Ending cash
receipts Expenditures (deficit) payable balance (deficit)
47,306$ 46,179$ 22,009$ -$ 22,009$
12,050 8,422 8,179 - 8,179
- 40 396 - 396
2,000 1,248 2,537 - 2,537
- 108 915 - 915
1,375 1,307 1,477 - 1,477
1,659 1,603 205 - 205
40,152 33,457 92,501 - 92,501
910 800 290 - 290
362,461 466,830 330,258 - 330,258
76,818 122,492 50,028 - 50,028
4,846,556 5,160,370 2,669,295 - 2,669,295
1,592,166 1,596,500 1 - 1
147,102 146,602 500 - 500
160 27,955 180,623 - 180,623
622 (10) 4,513 - 4,513
107,857,385$ 103,567,150$ 13,853,109$ 2,605,532$ 16,458,641$
13,167,961$
1,453,285
1,050,000
1,831,772
5,015
373
17,508,406
(1,049,765)
16,458,641$
Adjustment Total Expenditures
for qualifying budget chargeable Variance
Certified budget for to current favorable
budget credits comparison year (unfavorable)
General funds:
General 43,423,929$ -$ 43,423,929$ 43,423,929$ -$
Supplemental general 14,127,851 - 14,127,851 14,127,851 -
Special revenue funds:
Bilingual education 3,056,687 - 3,056,687 3,056,687 -
Capital outlay 9,000,000 - 9,000,000 3,267,107 5,732,893
Driver training - - - - -
Food service 3,700,000 - 3,700,000 3,691,510 8,490
Professional
development 234,917 - 234,917 157,955 76,962
Special education 6,840,039 - 6,840,039 6,440,541 399,498
At risk 9,577,934 - 9,577,934 9,577,934 -
Virtual education 100,000 - 100,000 - 100,000
Summer school 425,990 - 425,990 393,174 32,816
Vocational education 1,275,000 - 1,275,000 1,238,516 36,484
Parents as teachers 84,692 22,883 107,575 75,514 32,061
KPERS special
retirement
contribution 3,231,293 - 3,231,293 2,531,295 699,998
4 year old at risk 317,559 - 317,559 313,424 4,135
Debt service funds:
Special assessment 122,492 - 122,492 122,492 -
Bond and interest 5,160,470 - 5,160,470 5,160,370 100
Total 100,678,853$ 22,883$ 100,701,736$ 93,578,299$ 7,123,437$
The accompanying notes are an integral
part of the financial statements.
UNIFIED SCHOOL DISTRICT NO. 443
DODGE CITY, KANSAS
SUMMARY OF EXPENDITURES - ACTUAL AND BUDGET
Year ended June 30, 2011
Fund
5
Variance
favorable
2010 Actual Budget (unfavorable)
Cash receipts:
Taxes and shared revenue:
Tax in process 98,113$ 74,462$ 52,259$ 22,203$
Current tax 3,121,557 3,222,946 3,111,066 111,880
Delinquent tax 46,870 47,300 53,327 (6,027)
In lieu of tax 131,010 118,911 105,793 13,118
Federal sources:
ARRA stabilization 1,958,253 774,901 774,901 -
Education jobs fund - 1,356,850 - 1,356,850
State sources:
State aid - general 32,396,312 34,241,516 35,081,716 (840,200)
State aid - special education 3,984,123 4,244,867 4,244,867 -
Mineral production tax and other 4,907 16,594 - 16,594
Total cash receipts 41,741,145 44,098,347 43,423,929$ 674,418$
Expenditures subject to legal
maximum budget:
Instruction 10,748,537 10,568,139 10,169,068$ (399,071)$
Support services:
Student support services 52,480 51,914 84,426 32,512
Instructional support staff 339,019 351,526 317,029 (34,497)
General administration 1,057,049 1,042,619 1,170,504 127,885
School administration 189,292 169,634 192,500 22,866
Operations and maintenance 3,328,136 3,201,797 3,763,878 562,081
Student transportation services:
Supervision 150,604 137,121 1,005,979 868,858
Vehicle operating services 1,247,858 1,048,657 703,782 (344,875)
Vehicle services and
maintenance services 389,137 296,118 235,279 (60,839)
Other supplemental services 1,019,334 1,030,634 985,447 (45,187)
Architectural and engineering services 3,750 585 1,500,000 1,499,415
Repair and remodeling building 1,848,178 - - -
Operating transfers 22,213,204 25,525,185 23,296,037 (2,229,148)
Total expenditures 42,586,578 43,423,929 43,423,929$ -$
Receipts over (under) expenditures (845,433) 674,418
Unencumbered cash (deficit),
beginning of year (4,907,780) (5,748,632)
Prior year canceled encumbrances 4,581 9,261
Unencumbered cash (deficit),end of year (5,748,632)$ (5,064,953)$
The accompanying notes are an integral part of the financial statements.
Year ended June 30,
2011
UNIFIED SCHOOL DISTRICT NO. 443
DODGE CITY, KANSAS
GENERAL FUND
STATEMENT OF CASH RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET
6
Variance
favorable
2010 Actual Budget (unfavorable)
Cash receipts:
Taxes and shared revenue:
Tax in process 115,569$ 103,085$ 88,506$ 14,579$
Current tax 3,829,650 4,460,775 4,175,197 285,578
Delinquent tax 61,421 67,378 65,833 1,545
Motor vehicle tax 444,479 509,711 526,313 (16,602)
Recreational vehicle tax 4,031 4,820 4,863 (43)
In lieu of tax 144,655 148,561 121,394 27,167
Federal sources:
ARRA stabilization 1,982,710 - - -
State sources:
State aid 5,887,208 9,845,040 8,868,278 976,762
Total cash receipts 12,469,723 15,139,370 13,850,384$ 1,288,986$
Expenditures subject to legal
maximum budget:
Instruction 1,535,919 1,772,193 1,917,523$ 145,330$
Support services:
Student support services 840,431 924,338 906,866 (17,472)
Instructional support staff 663,634 959,167 1,043,201 84,034
General administration 172,203 183,299 76,146 (107,153)
School administration 3,216,757 3,322,355 3,436,876 114,521
Operations and maintenance 2,617,676 3,070,392 2,913,138 (157,254)
Other supplemental services 695,218 703,835 759,749 55,914
Other acquisition and construction 3,080 - 3,080 3,080
Debt service 321,000 321,000 - (321,000)
Operating transfers 2,436,074 2,871,272 3,071,272 200,000
Total expenditures 12,501,992 14,127,851 14,127,851$ -$
Receipts over (under) expenditures (32,269) 1,011,519
Unencumbered cash (deficit),
beginning of year (1,220,581) (1,252,850)
Unencumbered cash (deficit),end of year (1,252,850)$ (241,331)$
The accompanying notes are an integral
part of the financial statements.
UNIFIED SCHOOL DISTRICT NO. 443
DODGE CITY, KANSAS
SUPPLEMENTAL GENERAL FUND
STATEMENT OF CASH RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET
Year ended June 30,
2011
7
Variance
favorable
2010 Actual Budget (unfavorable)
Cash receipts:Transfer from general fund 3,013,686$ 3,056,687$ 3,056,687$ -$
Expenditures:
Instruction 2,916,961 2,961,032 2,957,852$ (3,180)$
Support services:
Student support services 46,476 44,992 97,272 52,280
Instructional support staff 1,562 1,293 1,563 270
General administration 48,687 49,370 - (49,370)
Total expenditures 3,013,686 3,056,687 3,056,687$ -$
Receipts over (under) expenditures - -
Unencumbered cash, beginning of year 7,949 8,953
Prior year canceled encumbrances 1,004 -
Unencumbered cash, end of year 8,953$ 8,953$
The accompanying notes are an integral
part of the financial statements.
UNIFIED SCHOOL DISTRICT NO. 443
DODGE CITY, KANSAS
BILINGUAL EDUCATION FUND
STATEMENT OF CASH RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET
Year ended June 30,
2011
8
Variance
favorable
2010 Actual Budget (unfavorable)
Cash receipts:
Taxes and shared revenue:
Tax in process 23,409$ 18,645$ 15,685$ 2,960$
Current tax 693,862 519,813 692,940 (173,127)
Delinquent tax 13,400 13,459 11,922 1,537
Motor vehicle tax 100,293 99,880 102,625 (2,745)
Recreational vehicle tax 911 943 948 (5)
In lieu of tax 26,196 17,290 23,659 (6,369)
Interest 34,904 26,518 30,000 (3,482)
Other 89,982 47,772 - 47,772
Transfer from general fund 3,172,018 4,738,870 4,300,000 438,870
Total cash receipts 4,154,975 5,483,190 5,177,779$ 305,411$
Expenditures:
Instruction 76,035 2,456 60,000$ 57,544$
Support services:
Instructional support staff 902 28,385 70,000 41,615
Operations and maintenance 70,361 1,119,422 772,258 (347,164)
Transportation 519 - 85,000 85,000
Facility acquisition and construction
services:
Architectural and engineering
services 658,715 745,173 600,000 (145,173)
New building acquisition and
construction - - 2,205,304 2,205,304
Site acquisition - 3,345 - (3,345)
Site improvement 486,539 98,437 - (98,437)
Repair and remodeling building 1,408,759 1,269,889 3,250,415 1,980,526
Debt service:
Principal 355,000 - 1,845,000 1,845,000
Interest 5,325 - 112,023 112,023
Operating transfers 1,596,698 - - -
Total expenditures 4,658,853 3,267,107 9,000,000$ 5,732,893$
Receipts over (under) expenditures (503,878) 2,216,083
Unencumbered cash, beginning of year 4,570,459 4,078,259
Prior year canceled encumbrances 11,678 67,927
Unencumbered cash, end of year 4,078,259$ 6,362,269$
The accompanying notes are an integralpart of the financial statements.
UNIFIED SCHOOL DISTRICT NO. 443
DODGE CITY, KANSAS
CAPITAL OUTLAY FUND
STATEMENT OF CASH RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET
Year ended June 30,
2011
9
Variance
favorable
2010 Actual Budget (unfavorable)
Cash receipts -$ -$ -$ -$
Expenditures - - -$ -$
Receipts over (under) expenditures - -
Unencumbered cash, beginning of year 43,698 43,698
Unencumbered cash, end of year 43,698$ 43,698$
The accompanying notes are an integral
part of the financial statements.
UNIFIED SCHOOL DISTRICT NO. 443
DODGE CITY, KANSAS
DRIVER TRAINING FUND
STATEMENT OF CASH RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET
Year ended June 30,
2011
10
Variance
favorable
2010 Actual Budget (unfavorable)
Cash receipts:
Federal aid 2,806,926$ 3,039,168$ 2,826,827$ 212,341$
State aid 38,256 40,518 33,471 7,047
Interest 507 269 - 269
Charges for services 641,253 666,412 706,793 (40,381)
Other 1,166 - - -
Transfer from
supplemental general fund - - 200,000 (200,000)
Total cash receipts 3,488,108 3,746,367 3,767,091$ (20,724)$
Expenditures:
Instruction 636 622 -$ (622)$
Operations and maintenance 42,561 42,716 305,450 262,734
Food service operation 3,275,429 3,648,172 3,394,550 (253,622)
Total expenditures 3,318,626 3,691,510 3,700,000$ 8,490$
Receipts over (under) expenditures 169,482 54,857
Unencumbered cash, beginning of year 341,421 510,903
Unencumbered cash, end of year 510,903$ 565,760$
Year ended June 30,
2011
The accompanying notes are an integral
part of the financial statements.
UNIFIED SCHOOL DISTRICT NO. 443
DODGE CITY, KANSAS
FOOD SERVICE FUND
STATEMENT OF CASH RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET
11
Variance
favorable
2010 Actual Budget (unfavorable)
Cash receipts:
Other 22,274$ 51,014$ -$ 51,014$
Transfer from general fund 194,503 222,000 222,000 -
Total cash receipts 216,777 273,014 222,000$ 51,014$
Expenditures:
Support services:
Instructional support staff 173,886 157,955 234,917$ 76,962$
Refund to state 4,523 - - -
Total expenditures 178,409 157,955 234,917$ 76,962$
Receipts over (under) expenditures 38,368 115,059
Unencumbered cash, beginning of year 124,488 162,900
Prior year canceled encumbrances 44 -
Unencumbered cash, end of year 162,900$ 277,959$
The accompanying notes are an integral
part of the financial statements.
UNIFIED SCHOOL DISTRICT NO. 443
DODGE CITY, KANSAS
PROFESSIONAL DEVELOPMENT FUND
STATEMENT OF CASH RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET
Year ended June 30,
2011
12
Variance
favorable
2010 Actual Budget (unfavorable)
Cash receipts:
Transfers from:
General fund 3,984,123$ 4,618,767$ 4,618,767$ -$
Supplemental general fund 2,158,264 2,221,272 2,221,272 -
Total cash receipts 6,142,387 6,840,039 6,840,039$ -$
Expenditures:
Instruction 5,864,970 6,129,039 6,558,115$ 429,076$
Support services:
Student support services 27,181 30,664 27,675 (2,989)
Instructional support staff - 464 - (464)
Student transportation services:
Supervision - - 197,384 197,384
Vehicle operating service 231,549 257,029 34,109 (222,920)
Vehicle services and
maintenance services 18,620 23,345 22,756 (589)
Total expenditures 6,142,320 6,440,541 6,840,039$ 399,498$
Receipts over (under) expenditures 67 399,498
Unencumbered cash, beginning of year 1,020,976 1,021,043
Unencumbered cash, end of year 1,021,043$ 1,420,541$
Year ended June 30,
2011
The accompanying notes are an integral
part of the financial statements.
UNIFIED SCHOOL DISTRICT NO. 443
DODGE CITY, KANSAS
SPECIAL EDUCATION FUND
STATEMENT OF CASH RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET
13
Variance
favorable
2010 Actual Budget (unfavorable)
Cash receipts:Transfer from general fund 9,224,390$ 9,577,934$ 9,577,934$ -$
Expenditures:
Instruction 8,449,072 8,791,778 8,785,893$ (5,885)$
Support services:
Student support services 563,002 600,040 575,668 (24,372)
School administration 183,105 155,571 187,164 31,593
Operations and maintenance 28,492 30,545 28,492 (2,053)
Vehicle operating services 719 - 717 717
Total expenditures 9,224,390 9,577,934 9,577,934$ -$
Receipts over (under) expenditures - -
Unencumbered cash, beginning of year 8,945 9,018
Prior year canceled encumbrances 73 105
Unencumbered cash, end of year 9,018$ 9,123$
part of the financial statements.
UNIFIED SCHOOL DISTRICT NO. 443
DODGE CITY, KANSAS
AT RISK FUND
STATEMENT OF CASH RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET
Year ended June 30,
2011
The accompanying notes are an integral
14
Variance
favorable
2010 Actual Budget (unfavorable)
Cash receipts:
Transfer from general fund 51,755$ 3,544$ 51,755$ (48,211)$
Other - - 50,000 (50,000)
Total cash receipts 51,755 3,544 101,755$ (98,211)$
Expenditures:Instruction 32,096 - 100,000$ 100,000$
Receipts over (under) expenditures 19,659 3,544
Unencumbered cash, beginning of year - 19,659
Unencumbered cash, end of year 19,659$ 23,203$
part of the financial statements.
UNIFIED SCHOOL DISTRICT NO. 443
DODGE CITY, KANSAS
VIRTUAL EDUCATION FUND
STATEMENT OF CASH RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET
Year ended June 30,
2011
The accompanying notes are an integral
15
Variance
favorable
2010 Actual Budget (unfavorable)
Cash receipts:Fees 137,758$ 168,261$ -$ 168,261$
Expenditures:
Instruction 338,621 342,417 395,225$ 52,808$
Support services:
Student support services 7,174 6,765 7,173 408
Student transportation services:
Supervision - 464 - (464)
Vehicle operating services 23,593 43,528 - (43,528)
Other supplemental services - - 23,592 23,592
Total expenditures 369,388 393,174 425,990$ 32,816$
Receipts over (under) expenditures (231,630) (224,913)
Unencumbered cash, beginning of year 1,680,675 1,449,045
Unencumbered cash, end of year 1,449,045$ 1,224,132$
Year ended June 30,
2011
The accompanying notes are an integral
part of the financial statements.
UNIFIED SCHOOL DISTRICT NO. 443
DODGE CITY, KANSAS
SUMMER SCHOOL FUND
STATEMENT OF CASH RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET
16
Variance
favorable
2010 Actual Budget (unfavorable)
Cash receipts:
Transfers from:
General fund 970,972$ 1,239,000$ 1,100,000$ 139,000$
Supplemental general fund 277,810 - - -
Total cash receipts 1,248,782 1,239,000 1,100,000$ 139,000$
Expenditures:
Instruction 1,114,207 1,163,792 1,198,609$ 34,817$
Support services:
School administration 25,439 26,078 25,933 (145)
Operations and maintenance 49,358 48,646 50,458 1,812
Total expenditures 1,189,004 1,238,516 1,275,000$ 36,484$
Receipts over (under) expenditures 59,778 484
Unencumbered cash, beginning of year 294,749 354,527
Unencumbered cash, end of year 354,527$ 355,011$
Year ended June 30,
2011
The accompanying notes are an integral
part of the financial statements.
UNIFIED SCHOOL DISTRICT NO. 443
DODGE CITY, KANSAS
VOCATIONAL EDUCATION FUND
STATEMENT OF CASH RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET
17
Variance
favorable
2010 Actual Budget (unfavorable)
Cash receipts:
State aid 45,313$ 22,883$ -$ 22,883$
Transfer from general fund 31,359 30,222 70,000 (39,778)
Total cash receipts 76,672 53,105 70,000$ (16,895)$
Expenditures:
Instruction 27,427 14,086 -$ (14,086)$
Support services:
Student support services 40,399 60,016 42,682 (17,334)
Instructional support staff - - 7,010 7,010
General administration - 1,279 - (1,279)
School administration 6,871 133 - (133)
Other supplemental services - - 35,000 35,000
Budget credit - - 22,883 22,883
Total expenditures 74,697 75,514 107,575$ 32,061$
Receipts over (under) expenditures 1,975 (22,409)
Unencumbered cash, beginning of year 4,262 6,237
Prior year canceled encumbrances - 16
Unencumbered cash, end of year 6,237$ (16,156)$
DODGE CITY, KANSAS
UNIFIED SCHOOL DISTRICT NO. 443
The accompanying notes are an integral
part of the financial statements.
STATEMENT OF CASH RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET
PARENTS AS TEACHERS FUND
Year ended June 30,
2011
18
Variance
favorable
2010 Actual Budget (unfavorable)
Cash receipts:State aid 2,809,820$ 2,531,295$ 3,231,293$ (699,998)$
Expenditures:
Instruction 1,731,973 1,545,609 2,045,661$ 500,052$
Support services:
Student support services 180,953 178,709 199,047 20,338
Instructional support staff 83,452 70,876 91,797 20,921
General administration 74,741 69,104 82,215 13,111
School administration 231,248 212,376 254,373 41,997
Operations and maintenance 214,389 187,316 235,828 48,512
Student transportation services 84,857 77,205 93,343 16,138
Other supplemental services 103,401 93,911 108,797 14,886
Food service operation 104,806 96,189 120,232 24,043
Total expenditures 2,809,820 2,531,295 3,231,293$ 699,998$
Receipts over (under) expenditures - -
Unencumbered cash, beginning of year - -
Unencumbered cash, end of year -$ -$
DODGE CITY, KANSAS
UNIFIED SCHOOL DISTRICT NO. 443
The accompanying notes are an integral
part of the financial statements.
STATEMENT OF CASH RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET
KPERS SPECIAL RETIREMENT CONTRIBUTION FUND
Year ended June 30,
2011
19
Variance
favorable
2010 Actual Budget (unfavorable)
Cash receipts:Transfer from general fund 314,241$ 298,894$ 298,894$ -$
Expenditures:
Instruction 250,283 277,168 235,801$ (41,367)$
Support services:
Student support services 61,594 31,479 75,619 44,140
Other supplemental services 7,512 4,777 6,139 1,362
Total expenditures 319,389 313,424 317,559$ 4,135$
Receipts over (under) expenditures (5,148) (14,530)
Unencumbered cash, beginning of year 23,814 18,666
Unencumbered cash, end of year 18,666$ 4,136$
The accompanying notes are an integral
part of the financial statements.
UNIFIED SCHOOL DISTRICT NO. 443
DODGE CITY, KANSAS
4 YEAR OLD AT RISK FUND
STATEMENT OF CASH RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET
Year ended June 30,
2011
20
Variance
favorable
2010 Actual Budget (unfavorable)
Cash receipts:
Taxes and shared revenue:
Tax in process 2,768$ 2,198$ 1,607$ 591$
Current tax 81,806 58,999 57,046 1,953
Delinquent tax 1,870 1,744 1,402 342
Motor vehicle tax 15,845 11,804 12,118 (314)
Recreational vehicle tax 145 111 112 (1)
In lieu of tax 3,085 1,962 2,786 (824)
Total cash receipts 105,519 76,818 75,071$ 1,747$
Expenditures:
Debt service:
Principal 113,030 117,666 117,666$ -$
Interest 9,469 4,826 4,826 -
Total expenditures 122,499 122,492 122,492$ -$
Receipts over (under) expenditures (16,980) (45,674)
Unencumbered cash, beginning of year 112,682 95,702
Unencumbered cash, end of year 95,702$ 50,028$
The accompanying notes are an integral
part of the financial statements.
UNIFIED SCHOOL DISTRICT NO. 443
DODGE CITY, KANSAS
SPECIAL ASSESSMENT FUND
STATEMENT OF CASH RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET
Year ended June 30,
2011
21
Variance
favorable
2010 Actual Budget (unfavorable)
Cash receipts:
Taxes and shared revenue:
Tax in process 73,652$ 50,170$ 43,091$ 7,079$
Current tax 1,871,975 1,929,504 1,867,604 61,900
Delinquent tax 45,399 41,466 32,177 9,289
Motor vehicle tax 348,630 301,467 310,675 (9,208)
Recreational vehicle tax 3,172 2,840 2,871 (31)
In lieu of tax 70,621 64,092 71,644 (7,552)
State sources:
State aid 2,683,314 2,457,017 2,631,840 (174,823)
Miscellaneous 5,908 - - -
Total cash receipts 5,102,671 4,846,556 4,959,902$ (113,346)$
Expenditures:
Debt service:
Principal 3,515,000 3,665,000 3,665,000$ -$
Interest 1,645,220 1,495,370 1,495,370 -
Commission and postage - - 100 100
Total expenditures 5,160,220 5,160,370 5,160,470$ 100$
Receipts over (under) expenditures (57,549) (313,814)
Unencumbered cash, beginning of year 3,040,658 2,983,109
Unencumbered cash, end of year 2,983,109$ 2,669,295$
The accompanying notes are an integral
part of the financial statements.
UNIFIED SCHOOL DISTRICT NO. 443
DODGE CITY, KANSAS
BOND AND INTEREST FUND
STATEMENT OF CASH RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET
Year ended June 30,
2011
22
Textbook Kansas
Pepsi and Student Early
Donation Materials Pre-K Pilot Learning
Agreement Revolving Program Collaboration
Cash receipts:
Donations 11,868$ -$ -$ -$
Federal aid - - - -
State aid - - 194,589 -
Fees - 109,864 - -
Other grants - - - 82,935
Transfers from:
Supplemental general fund - 650,000 - -
Total cash receipts 11,868 759,864 194,589 82,935
Expenditures:
Instruction 16,253 232,447 90,115 51,131
Support services:
Student support services - - 81,221 39,684
Instructional support staff - - - -
General administration 910 - - 13,386
School administration - - 6,597 4,299
Student transportation services:
Supervision 435 - - -
Other supplemental services - 2,914 2,846 -
Food service operations - - 3,183 -
Community service
operations - - - -
Repair and remodeling building - - - -
Total expenditures 17,598 235,361 183,962 108,500
Receipts over (under) expenditures (5,730) 524,503 10,627 (25,565)
Unencumbered cash (deficit),
beginning of year 24,369 241,064 1,194 (21,969)
Prior year canceled encumbrances - 138 - -
Unencumbered cash (deficit)end of year 18,639$ 765,705$ 11,821$ (47,534)$
23
The accompanying notes are an integral
part of the financial statements.
UNIFIED SCHOOL DISTRICT NO. 443
DODGE CITY, KANSAS
SPECIAL REVENUE NONBUDGETED FUNDS
STATEMENT OF CASH RECEIPTS AND EXPENDITURES
Year ended June 30, 2011
Green
Gifts and Contingency Schools
NCCEP Grants Reserve SAFE Grant Total
-$ 265,910$ -$ -$ -$ 277,778$
- 3,000 - - - 3,000
- 10,329 - - - 204,918
- - - 46,887 - 156,751
- - - - 2,163 85,098
- - - - - 650,000
- 279,239 - 46,887 2,163 1,377,545
- 7,595 - 35,630 - 433,171
- - - - - 120,905
- 3,000 - - - 3,000
- - - - - 14,296
- - - - - 10,896
- - - - - 435
- - - - - 5,760
- - - - - 3,183
- 50 - - - 50
- 212,500 - - - 212,500
- 223,145 - 35,630 - 804,196
- 56,094 - 11,257 2,163 573,349
14,189 801,503 4,258,657 15,110 (6,992) 5,327,125
- - - - - 138
14,189$ 857,597$ 4,258,657$ 26,367$ (4,829)$ 5,900,612$
Title IID KansasTitle I Ed Head Early
Title I Migrant Technology Start Head Start
Cash receipts:Federal aid 2,252,371$ 1,311,350$ 15,619$ 1,745,962$ 469,272$ Third party in-kind match - - - 413,419 -
Total cash receipts 2,252,371 1,311,350 15,619 2,159,381 469,272
Expenditures:Instruction 1,380,739 876,493 4,229 1,236,816 122,295 Support services:
Student support services 395,993 132,493 - 456,227 316,509 Instructional support staff 254,522 115,500 11,271 4,176 - General administration 195,606 76,388 108 117,411 31,774 School administration 40,993 30,069 - 82,676 303
Operations and maintenance 2,519 71,304 - 84,511 - Student transportation services:
Supervision - 1,749 - 90,373 - Vehicle operating services - 4,032 - - -
Other supplemental services - 3,279 - 23,957 713
UNIFIED SCHOOL DISTRICT NO. 443
DODGE CITY, KANSAS
SPECIAL REVENUE FEDERAL GRANT FUNDS
STATEMENT OF CASH RECEIPTS AND EXPENDITURES
Year ended June 30, 2011
Other supplemental services - 3,279 - 23,957 713 Food service operations - - - 47,201 2,283 Reimbursed expenditures - 1 1 - (3,885) Refund to state - 43 - - -
Total expenditures 2,270,372 1,311,351 15,609 2,143,348 469,992
Receipts over (under) expenditures (18,001) (1) 10 16,033 (720) Unencumbered cash (deficit),
beginning of year - 43 1 (317,883) (60,178) Prior year canceled encumbrances 65 658 13 2,082 -
Unencumbered cash (deficit),end of year (17,936)$ 700$ 24$ (299,768)$ (60,898)$
24
The accompanying notes are an integral part of the financial statements.
Title IV Title IIIDrug Free English Title IIA Kansas ARRASchools Program Language Teacher Advance Education forProgram Improvement Acquisition Quality Placement Homeless Total
5,000$ 72,586$ 249,842$ 290,058$ 13,803$ 174$ 6,426,037$ - - - - - - 413,419
5,000 72,586 249,842 290,058 13,803 174 6,839,456
5,000 68,782 202,303 131,237 9,318 174 4,037,386
- - - 124,013 - - 1,425,235 - 175 48,440 28,879 - - 462,963 - 3,629 5,099 5,929 - - 435,944 - - - - - - 154,041 - - - - - - 158,334
- - - - - - 92,122 - - - - - - 4,032 - - - - - - 27,949 - - - - - - 27,949 - - - - - - 49,484 - - - - - - (3,883)
71 100 178 3 9,612 - 10,007
5,071 72,686 256,020 290,061 18,930 174 6,853,614
(71) (100) (6,178) (3) (5,127) - (14,158)
71 100 178 3 5,098 - (372,567) - - 303 - 29 - 3,150
-$ -$ (5,697)$ -$ -$ -$ (383,575)$
Dodge Dodge
City City
District High Middle Central
Special School School Elementary
Cash receipts:
Other charges/sales/grants/donations 47,306$ 12,050$ -$ 2,000$
Expenditures:
Student support services 46,179 8,422 40 1,248
Receipts over (under) expenditures 1,127 3,628 (40) 752
Unencumbered cash, beginning of year 20,882 4,551 436 1,785
Unencumbered cash, end of year 22,009$ 8,179$ 396$ 2,537$
25
Year ended June 30, 2011
The accompanying notes are an integral
part of the financial statements.
UNIFIED SCHOOL DISTRICT NO. 443
DODGE CITY, KANSAS
SPECIAL REVENUE OTHER FUNDS
STATEMENT OF CASH RECEIPTS AND EXPENDITURES
Wilroads Kansas
Northwest Sunnyside Gardens Heritage Ross
Elementary Elementary Elementary Center Elementary Total
-$ 1,375$ 1,659$ 40,152$ 910$ 105,452$
108 1,307 1,603 33,457 800 93,164
(108) 68 56 6,695 110 12,288
1,023 1,409 149 85,806 180 116,221
915$ 1,477$ 205$ 92,501$ 290$ 128,509$
Permanent
Certificates of Certificates of Marilyn
Participation Participation Shipley
P & I P & I Capital projects Children
2006 2010 Construction Literacy Total
Cash receipts:
Interest 1$ -$ 160$ -$ 161$
Gain on investments - - - 622 622
Transfer from general fund 1,592,165 147,102 - - 1,739,267
Total cash receipts 1,592,166 147,102 160 622 1,740,050
Expenditures:
Facility acquisition and
construction services:
Repair and remodeling building - - 27,955 - 27,955
Debt service:
Principal 1,550,000 - - - 1,550,000
Interest 46,500 146,102 - - 192,602
Other - 500 - - 500
Grants and scholarships - - - (10) (10)
Total expenditures 1,596,500 146,602 27,955 (10) 1,771,047
Receipts over (under) expenditures (4,334) 500 (27,795) 632 (30,997)
Unencumbered cash, beginning of year 4,335 - 182,399 3,881 190,615
Prior year canceled encumbrances - - 26,019 - 26,019
Unencumbered cash, end of year 1$ 500$ 180,623$ 4,513$ 185,637$
Year ended June 30, 2011
The accompanying notes are an integral
part of the financial statements.
UNIFIED SCHOOL DISTRICT NO. 443
DODGE CITY, KANSAS
OTHER FUNDS
STATEMENT OF CASH RECEIPTS AND EXPENDITURES
Debt service
26
Beginning Add outstanding
unencumbered Ending encumbrances
cash balance Cash unencumbered and accounts Ending
(deficit) receipts Expenditures cash balance payable cash balance
Gate receipts:
Dodge City High School:
Athletics 6,831$ 107,242$ 89,779$ 24,294$ -$ 24,294$
Club services (2) 22,960 22,958 - - -
Sub-state 44 29,994 30,032 6 - 6
Advertising 3,197 36,368 30,058 9,507 - 9,507
Tournament of Champions 9,725 32,079 28,230 13,574 - 13,574
All sports booster 3,640 30 190 3,480 - 3,480
WAC Medals - 3,600 3,381 219 - 219
Dodge City Middle School:
Athletics 1,175 40,242 38,974 2,443 - 2,443
Subtotal gate receipts 24,610 272,515 243,602 53,523 - 53,523
School projects:
District special 364,660 18,348 157,505 225,503 - 225,503
Dodge City High School 30,929 50,054 44,514 36,469 - 36,469
Dodge City Middle School 6,171 8,538 8,591 6,118 - 6,118
Intermediate Centers:
Soule 1,380 2,079 1,741 1,718 - 1,718
Comanche 182 - 182 - - -
Elementary schools:
Beeson 775 2,997 2,997 775 - 775
Central 536 290 9 817 - 817
Linn 3,787 4,752 4,937 3,602 - 3,602
Miller 868 1,512 1,639 741 - 741
Northwest 203 410 119 494 - 494
Sunnyside 117 765 765 117 - 117
Ross 409 201 229 381 - 381
Subtotal school projects 410,017 89,946 223,228 276,735 - 276,735
Total district
activity funds 434,627$ 362,461$ 466,830$ 330,258$ -$ 330,258$
The accompanying notes are an integral
part of the financial statements.
UNIFIED SCHOOL DISTRICT NO. 443
DODGE CITY, KANSAS
DISTRICT ACTIVITY FUNDS
STATEMENT OF CASH RECEIPTS, EXPENDITURESAND UNENCUMBERED CASH (DEFICIT)
Year ended June 30, 2011
Fund
27
Beginning Cash Cash Endingcash balance receipts disbursements cash balance
Student organization funds:High School:
Band 5,975$ 91,181$ 88,802$ 8,354$ Student Band 25,772 1,077 23,778 3,071 Big Trip Account 48,199 156,491 202,936 1,754 Broadcasting 553 628 296 885 Future Business Leaders of
America (FBLA) 985 740 719 1,006 FBLA Store 887 7,100 7,304 683 Cheerleaders 3,184 21,519 24,541 162 Chorus 3,455 22,263 20,668 5,050 Class of 2011 402 1,228 1,630 - Class of 2012 375 3,673 3,751 297 Class of 2013 1,200 1,200 - 2,400 Class of 2014 - 1,200 - 1,200 Debate 223 1,856 1,609 470 Dodger 1,953 2,700 1,592 3,061 Drama Club 2,211 2,876 3,582 1,505 Drill Team 6,836 32,319 35,895 3,260 Foreign Language Club 628 361 - 989 Future Farmers of America (FFA) 302 11,728 10,850 1,180 Family Career and Community
Leaders of America (FCCLA) 2,161 4,906 5,233 1,834 Health Operation Services
of America (HOSA) 3,219 4,235 3,278 4,176 Heritage Panel 4,153 432 3,590 995 Image Makers 96 1,124 1,075 145 Kansas Association for
Youth (KAYS) 355 1,611 1,113 853 National Honor Society (NHS) 2,460 114 322 2,252 Octagon Club 863 114 599 378 Orchestra 1,642 8,849 7,931 2,560 Peer Helpers 2 - - 2 Students Against Destructive
Decisions (SADD) 622 115 - 737 Student Council 4,463 7,384 8,417 3,430 Graphic Design 3 - - 3 Hot Shots Photography 167 2,685 2,594 258 Fellowship of Christian Athletes (FCA) 1,514 4,135 3,423 2,226 Future Teacher Club 6 - - 6 Skills USA (Vocational Club) - 495 453 42
Subtotal High School 124,866 396,339 465,981 55,224
28
UNIFIED SCHOOL DISTRICT NO. 443DODGE CITY, KANSAS
AGENCY FUNDS
SUMMARY OF CASH RECEIPTS AND CASH DISBURSEMENTS
Year ended June 30, 2011
Fund
Beginning Cash Cash Endingcash balance receipts disbursements cash balance
Middle School:Student Council 20$ 1,856$ 1,392$ 484$ DCMS Heritage Panel 471 660 660 471 Drill team 84 1,616 1,662 38 Spirit Club 111 15,304 15,415 - Fellowship of Christian Athletes (FCA) 50 - 40 10
Subtotal Middle School 736 19,436 19,169 1,003
Total student organization funds 125,602 415,775 485,150 56,227
Clearing funds:
Health care services reserve 988,067 6,555,025 6,595,489 947,603 Special account:
Sales tax 1,088 27,590 27,597 1,081 Dental insurance 23,936 91,078 95,539 19,475 Vision insurance 2,379 922 3,250 51 Met Life 4,174 6,527 6,584 4,117 Money market interest 20,649 562 - 21,211 MAT Testing - 50 50 -
Total clearing funds 1,040,293 6,681,754 6,728,509 993,538
Total agency funds 1,165,895$ 7,097,529$ 7,213,659$ 1,049,765$
29
AGENCY FUNDS
part of the financial statements.
UNIFIED SCHOOL DISTRICT NO. 443DODGE CITY, KANSAS
SUMMARY OF CASH RECEIPTS AND CASH DISBURSEMENTS (CONTINUED)
Year ended June 30, 2011
Fund
The accompanying notes are an integral
30
UNIFIED SCHOOL DISTRICT NO. 443 DODGE CITY, KANSAS
NOTES TO FINANCIAL STATEMENTS
June 30, 2011
A. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
This summary of significant accounting policies applied in the preparation of the accompanying financial statements is presented to assist the reader in understanding the District’s financial statements, which are presented in conformity with the cash basis and budget laws of the State of Kansas. The financial statements and notes are representations of the District’s management, which is responsible for their integrity and objectivity. The amounts shown for 2010 in the accompanying financial statements are included, where practicable, only to provide a basis for comparison with 2011, and are not intended to present all information necessary for a fair presentation in accordance with the basis of accounting described below. Certain prior year amounts have been reclassified to result in more comparative statements.
1. Reporting entity
U.S.D. No. 443, Dodge City, Kansas is a municipal corporation governed by an elected seven-member board. The scope of the entity for financial reporting purposes is defined as those funds for which the governing body of the District has financial accountability. Financial accountability includes budgetary authority and fiscal management responsibility. Budgetary authority is defined as authority for final approval of budgetary appropriations and revisions. Fiscal management responsibility is control of the collection and disbursement of funds. These financial statements include all funds included in the District’s legally adopted budget and trust funds controlled or administered by District employees in their capacity as District employees.
2. Fund accounting
The accounts of the District are organized on the basis of funds. In governmental accounting, a fund is designated as a sum of money or other resources segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations and constituting an independent fiscal and accounting entity. District resources are allocated to and for individual funds based upon the purpose for which they are to be spent and the means by which spending activities are controlled.
The following funds comprise the financial activities of the District for the year ended June 30, 2011:
GOVERNMENTAL FUNDS
General Funds
General funds are used to account for all financial transactions not properly accounted for in another fund. They receive a greater variety and number of taxes and other general revenue than any other fund and finance a wider range of activities than any other fund.
31
A. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 2. Fund accounting (continued) GOVERNMENTAL FUNDS (CONTINUED)
Special Revenue Funds
Special revenue funds are used to account for the proceeds of specific revenue sources which must be devoted to some special use as required by law or specific regulations.
Debt Service Funds
Debt service funds are used to account for the financing of long-term debt that is not otherwise financed from other revenue.
Capital Projects Funds Capital projects funds are established to account for financial resources to be
used for the acquisition and construction of major capital facilities. Permanent Funds
Permanent funds are used to report resources that are legally restricted to the extent that only earnings, and not principal, may be used for purposes that support the District’s programs.
FIDUCIARY FUNDS
Agency Funds
Agency funds are used to account for assets held by the District as an agent for individuals, private organizations and other governmental units.
3. 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.
32
A. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 3. Basis of Accounting (continued) . 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. A statement of net assets 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 fund balance is 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 District 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 is not presented in the financial statements.
4. Budgetary information Kansas statutes require that an annual operating budget be legally adopted for
general funds, 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:
a. Preparation of the budget for the succeeding year on or before August 1st. b. Publication in local newspaper on or before August 5th of the proposed
budget and notice of public hearing on the budget. c. Public hearing on or before August 15th, but at least ten days after
publication of notice of hearing. d. 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.
Budgets were amended for the year ended June 30, 2011 for the following
funds: Original Amended Fund budget budget General $ 42,883,867 $ 43,423,929 Bilingual education 2,914,604 3,056,687 Capital outlay 6,984,735 9,000,000 Food service 3,437,747 3,700,000 At risk 9,239,622 9,577,934 Vocational education 1,214,484 1,275,000
33
A. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 4. Budgetary information (continued) 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.
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 District 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 state and federal grant funds, capital
projects funds, permanent funds, fiduciary funds, and the following special revenue and debt service funds:
Pepsi Donation Agreement Textbook and Student Materials Revolving NCCEP Gifts and Grants Contingency Reserve SAFE District Activity Funds Certificates of Participation P & I 2006 Certificates of Participation P & I 2010 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.
5. Cash and investments and restricted cash The District pools cash resources of its various funds in order to facilitate the
management of cash. Cash applicable to a particular fund is readily identifiable. The balance in the pooled cash accounts is available to meet current operating requirements. Cash in excess of current requirements is invested in interest-bearing deposits and disclosed as part of the District’s cash balances. Unless specifically designated, all investment income is credited to funds designated by K.S.A. 10-131, K.S.A. 12-1677 and K.S.A. 72-6427. Investments are recorded at cost.
The cash in the permanent fund is restricted for the purchase of books.
34
A. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 6. Ad valorem tax revenue
The determination of assessed valuation and the collection of property taxes for all political subdivisions in the State of Kansas is the responsibility of the various counties. The County Appraiser's Office annually determines assessed valuation and the County Clerk spreads the annual assessment on the tax rolls. Property taxes are levied by November 1 and a lien for all taxes attaches on that same date until the taxes are paid. One-half of the property taxes is due December 20 and distributed to the District by January 20, and 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's office at designated times throughout the year.
7. Pension plan Substantially all full-time employees are members of the State of Kansas Public
Employees' Retirement System (KPERS) which is a cost-sharing multiple-employer state-wide pension plan. The State of Kansas pays the District's share of all pension costs accrued; such costs to be funded are determined annually by the system's actuary.
8. Compensated absences The District's policy is to recognize the costs of compensated absences when
actually paid. District policies regarding vacation and sick pay permit full-time classified employees to earn five days of vacation at the close of the first year and ten days after each subsequent year of service up to ten years. After ten years of service, fifteen days are granted. Anniversary dates for vacation purposes are July 1st to correspond with the fiscal year of the District. Vacation time is prorated for new or separating employees who do not complete a full fiscal year of employment on a July 1 through June 30 cycle. Policies prohibit payment for vacation time in lieu of time off. Sick leave, for all employees, may be accumulated at the rate of twelve days per year up to a total accumulation of one hundred days. In the event of retirement, resignation or termination of service, accumulated sick leave is lost. In the event of death, the beneficiary of the employee may receive payment for the amount of accumulated sick leave or one and one half additional months pay from the time of death, whichever is greater.
9. Section 125 Plan The District offers a section 125 flexible benefit plan to employees electing to
participate. It is used for health and dental insurance premiums, unreimbursed medical costs, and qualified dependent care expenses. The plan is administered by a third party administrator.
10. Estimates
In preparing the financial statements, management is required to make estimates and assumptions that affect the reported amounts and the disclosures at the date of the financial statements. Actual results could differ from those estimates.
35
A. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 11. 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.
B. COMPLIANCE WITH KANSAS STATUTES
References made herein to the statutes are not intended as interpretations of law, but are offered for consideration of the Director of Accounts and Reports, the State Department of Education and legal representatives of the District. K.S.A. 72-6761 limits the amount of bonds that a school district may have outstanding at any one time to 14% of the assessed valuation of taxable tangible property within the school district. At year end, the District had $34,410,000 of bonds outstanding which is 18.1% of the assessed valuation. Pursuant to K.S.A. 75-2315, the District applied to the Kansas State Board of Education and was granted an exemption from K.S.A. 72-6761. The cash basis law provided by K.S.A. 10-1113 prohibits the expenditures of funds in excess of available cash. Although certain special revenue grant funds overspent their cash balances, according to K.S.A. 12-1664 the District is not prohibited from financing the federal share of a local program from current funds if available. The General, Supplemental General, and Parents as Teachers funds showed ending unencumbered cash deficits of $5,064,953, $241,331, and $16,156 respectively, for the year ended June 30, 2011. This was a result of the State of Kansas not making its final payment until after the end of the fiscal year. The District was instructed by the State to expend the authorized budget for the year even though the balance due to the District from the State of Kansas was received after the end of the fiscal year. K.S.A. 10-1116a exempts school districts from the cash basis law in this situation. K.S.A. 72-6417 and K.S.A. 72-6434 require that districts receiving state aid in July for the previous fiscal year ended in June to record and account for these funds as receipts for the previous fiscal year ending on the preceding June 30. The following schedules demonstrate compliance with these statutes.
Variance
Statutory favorable
amounts Budget (unfavorable)
Statutory receipts:
Taxes:
Tax in process 74,462$ 52,259$ 22,203$
Current tax 3,222,946 3,111,066 111,880
Delinquent tax 47,300 53,327 (6,027)
In lieu of tax 118,911 105,793 13,118
Federal sources:
ARRA stabilization 774,901 774,901 -
Education jobs fund 1,356,850 - 1,356,850
State sources:
State aid - general 33,562,517 35,081,716 (1,519,199)
State aid - special education 4,244,867 4,244,867 -
Mineral production tax 16,594 - 16,594
Total statutory receipts 43,419,348 43,423,929$ (4,581)$
Expenditures and transfers subject
to legal maximum budget:
Instruction 10,568,139 10,169,068$ (399,071)$
Support services:
Student support services 51,914 84,426 32,512
Instructional support staff 351,526 317,029 (34,497)
General administration 1,042,619 1,170,504 127,885
School administration 169,634 192,500 22,866
Operations and maintenance 3,201,797 3,763,878 562,081
Student transportation services:
Supervision 137,121 1,005,979 868,858
Vehicle operating services 1,048,657 703,782 (344,875)
Vehicle services and maintenance
services 296,118 235,279 (60,839)
Other supplemental services 1,030,634 985,447 (45,187)
Architectural and engineering services 585 1,500,000 1,499,415
Operating transfers 25,525,185 23,296,037 (2,229,148)
Total expenditures and
transfers subject to legal maximum budget 43,423,929 43,423,929$ -$
Statutory receipts over (under) expenditures (4,581)
Statutory balance, beginning of year 4,581
Prior year canceled encumbrances 9,261
Statutory balance, end of year 9,261$
B. COMPLIANCE WITH KANSAS STATUTES (CONTINUED)
GENERAL FUND
SCHEDULE OF STATUTORY RECEIPTS, EXPENDITURES
Year ended June 30, 2011
AND BALANCES
36
Variance
Statutory favorable
amounts Budget (unfavorable)
Statutory receipts:
Taxes:
Tax in process 103,085$ 88,506$ 14,579$
Current tax 4,460,775 4,175,197 285,578
Delinquent tax 67,378 65,833 1,545
Motor vehicle tax 509,711 526,313 (16,602)
Recreational vehicle tax 4,820 4,863 (43)
In lieu of tax 148,561 121,394 27,167
State sources:
State aid 8,839,375 8,868,278 (28,903)
Total statutory receipts 14,133,705 13,850,384$ 283,321$
Expenditures and transfers subject
to legal maximum budget:
Instruction 1,772,193 1,917,523$ 145,330$
Support services:
Student support services 924,338 906,866 (17,472)
Instructional support staff 959,167 1,043,201 84,034
General administration 183,299 76,146 (107,153)
School administration 3,322,355 3,436,876 114,521
Operations and maintenance 3,070,392 2,913,138 (157,254)
Other supplemental services 703,835 759,749 55,914
Other acquisition and construction - 3,080 3,080
Debt service 321,000 - (321,000)
Operating transfers 2,871,272 3,071,272 200,000
Total expenditures and
transfers subject to legal maximum budget 14,127,851 14,127,851$ -$
Statutory receipts over (under) expenditures 5,854
Statutory balance, beginning of year 277,981
Statutory balance, end of year 283,835$
AND BALANCES
Year ended June 30, 2011
B. COMPLIANCE WITH KANSAS STATUTES (CONTINUED)
SUPPLEMENTAL GENERAL FUND
SCHEDULE OF STATUTORY RECEIPTS, EXPENDITURES
37
Variance
Statutory favorable
amounts Budget (unfavorable)
Statutory receipts:
State sources:
State aid 45,292$ -$ 45,292$
Transfer from general fund 30,222 70,000 (39,778)
Total statutory receipts 75,514 70,000$ 5,514$
Expenditures and transfers subject
to legal maximum budget:
Instruction 14,086 -$ (14,086)$
Support services:
Student support services 60,016 42,682 (17,334)
Instructional support staff - 7,010 7,010
General administration 1,279 - (1,279)
School administration 133 - (133)
Other supplemental services - 35,000 35,000
Budget credit - 45,292 45,292
Total expenditures and
transfers subject to legal maximum budget 75,514 129,984$ 54,470$
Statutory receipts over (under) expenditures -
Statutory balance, beginning of year 6,237
Prior year canceled encumbrances 16
Statutory balance, end of year 6,253$
B. COMPLIANCE WITH KANSAS STATUTES (CONTINUED)
PARENTS AS TEACHERS FUND
SCHEDULE OF STATUTORY RECEIPTS, EXPENDITURES
AND BALANCES
Year ended June 30, 2011
38
39
C. DEPOSITS AND INVESTMENTS
Policies. The Board of Education has adopted a formal policy for deposits and investments that directs the District to follow state statutes. 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 to 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 investment of idle funds to time deposits, open accounts, and certificates of deposit with allowable financial institutions; U.S. government securities; temporary notes; no-fund warrants; repurchase agreements; and the Kansas Municipal Investment Pool. Additionally, K.S.A. 10-131(a)(6) authorizes the District to invest proceeds of bonds in obligations of the Federal National Mortgage Association, Federal Home Loan Banks, or the Federal Home Loan Mortgage Corporation. 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. The rating of the Government’s investments is noted below. The District has no investment policy that would further limit its investment choices. 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, 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%. The District does not have a designated “peak period”. At year-end the carrying amount of the District’s deposits was $15,671,246 and the bank balance was $19,945,378. The bank balance was held by three banks resulting in a concentration of credit risk. Of the bank balance, $5,127,795 was covered by FDIC insurance and $14,817,583 was collateralized by pledged securities held under joint custody receipts issued by a third-party bank in the District’s name.
Investments. As of June 30, 2011, the District had the following investments:
Investment Type Fair Value Maturities Rating Kansas Municipal Investment Pool $ 1,831,772 See below AAAf Federal Treasury Obligation Fund #395 501 Money market AAAm Federal Treasury Obligation Fund #398 1 Money market AAAm Funds at Community Foundation of SW Kansas 4,513 Money market $ 1,836,787
Custodial credit risk - investments. For an investment, this is the risk that, in the event of the failure of the issuer or counterparty, the District will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. State statutes require investments to be adequately secured. At June 30, 2011, all uninsured investments were titled in the name of the District.
40
C. DEPOSITS AND INVESTMENTS (CONTINUED)
At June 30, 2011, the District had invested $1,831,772 in the Kansas Municipal Investment Pool. The Municipal Investment Pool is under the oversight of the Pooled Money Investment Board. The Board is comprised of the State Treasurer and four additional members appointed by the State Governor. The Board reports annually to the Kansas Legislature. State pooled monies may be invested in direct obligations of, or obligations that are insured as to principal and interest, by the U.S. government or any agency thereof, with maturities up to four years. No more than ten percent of those funds may be invested in mortgage-backed securities. In addition, the State pool may invest in repurchase agreements with Kansas banks or with primary government securities dealers. Separately issued financial statements of the Kansas Municipal Investment Pool may be obtained from the Pooled Money Investment Board, 900 S.W. Jackson, Suite 209, Topeka, Kansas 66621-1220. Credit quality risk. Investment quality ratings given above are per Standard and Poor’s Investment Service. Concentration of credit risk. Investment types and percents at cost are as follows: Kansas Municipal Investment Pool at 99.73% Federated Treasury Obligation Fund #395, Federated Treasury Obligation Fund #398, and the funds at the Community Foundation of Southwest Kansas make up the remaining .27%. Interest Rate Risk. The District does not have a formal investment policy that limits investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates.
D. LONG-TERM DEBT
Changes in long-term liabilities for the District for the year ended June 30, 2011, were as follows:
Balance Balance beginning Reductions/ end Interest Issue of year Additions net change of year paid General obligation bonds: School building bonds - Series 2002 Issued October 1, 2002 In the amount of $25,580,000 At interest rate of 2.40% to 5.00% Maturing March 1, 2018 $ 17,895,000 $ - $ 2,300,000 $ 15,595,000 $ 779,920 School building bonds - Series 2008 Issued February 15, 2008 In the amount of $22,930,000 At interest rate of 3.00% to 4.00% Maturing September 1, 2018 20,180,000 - 1,365,000 18,815,000 715,450 Total general obligation bonds 38,075,000 - 3,665,000 34,410,000 1,495,370
41
D. LONG-TERM DEBT (CONTINUED) Balance Balance beginning Reductions/ end Interest Issue of year Additions net change of year paid Certificates of participation: Elementary school – Series 2006 Issued June 1, 2006 In the amount of $7,165,000 At interest rate of 4.00% Maturing June 1, 2011 $ 1,550,000 $ - $ 1,550,000 $ - $ 46,500 Middle School Renovations – Series 2010 Issued February 18, 2010 In the amount of $5,575,000 At interest rate of 2.00% to 2.30% Maturing June 2, 2014 5,575,000 - - 5,575,000 146,102 Quality Zone Academy Bond – Series 2001-A Issued June 28, 2001 In the amount of $700,000 At interest rate of 0.00% Maturing June 28, 2011 70,000 - 70,000 - - Quality Zone Academy Bond – Series 2001-B Issued June 28, 2001 In the amount of $1,114,000 At interest rate of 0.00% Maturing June 28, 2011 111,400 - 111,400 - - Quality Zone Academy Bond – Series 2002 Issued June 21, 2002 In the amount of $1,386,000 At interest rate of 0.00% Maturing June 21, 2012 277,200 - 138,600 138,600 - Total certificates of participation 7,583,600 - 1,870,000 5,713,600 192,602 Special assessments: Ross Boulevard Issued June 20, 2001 In the amount of $1,005,943 At interest rate of 4.10% Maturing December 1, 2010 117,666 - 117,666 - 4,826 Termination benefits: Early retirement payable 270,042 - 121,611 148,431 - Total long-term debt $ 46,046,308 $ - $ 5,774,277 $ 40,272,031 $ 1,692,798
Current maturities of general obligation bonds and interest for the next five years and in five year increments through maturity are as follows:
Principal Interest Total due due due 2012 $ 3,825,000 $ 1,339,270 $ 5,164,270 2013 3,995,000 1,173,476 5,168,476 2014 4,165,000 997,814 5,162,814 2015 4,355,000 822,095 5,177,095 2016 4,510,000 658,195 5,168,195 2017-2018 13,560,000 821,840 14,381,840 Total $ 34,410,000 $ 5,812,690 $ 40,222,690
Current maturities of certificates of participation and interest through maturity are as follows:
Principal Interest Total due due due 2012 $ 1,978,600 $ 104,400 $ 2,083,000 2013 2,020,000 66,700 2,086,700 2014 1,715,000 26,250 1,741,250 Total $ 5,713,600 $ 197,350 $ 5,910,950
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E. OPERATING LEASES
The District has entered into operating lease agreements for copier rental and maintenance, facility space, mail system equipment and fiber optic networking. Rental payments for the current year totaled $692,006. The operating lease agreements expire at various dates through the year 2016.
The following is a yearly schedule of future minimum rental payments under the operating leases:
2012 $ 414,183 2013 401,706 2014 396,491 2015 396,491 2016 75,547 $ 1,684,418 F. INTERFUND TRANSACTIONS
Recurring annual transfers between budgetary funds for the purpose of shifting resources from the fund legally required to receive the revenue to the fund authorized to expend the revenue are operating transfers. These transfers, authorized by K.S.A. 72-6428 and K.S.A. 72-6433, are as follows:
From To Amount General Bilingual education $ 3,056,687 General Capital outlay 4,738,870 General Professional development 222,000 General Special education 4,618,767 General At risk 9,577,934 General Virtual education 3,544 General Vocational education 1,239,000 General Parents as teachers 30,222 General 4 year old at risk 298,894 General Certificates of participation P&I 2006 1,592,165 General Certificates of participation P&I 2010 147,102 Supplemental general Special education 2,221,272 Supplemental general Textbook and student materials revolving 650,000 $ 28,396,457 G. 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, Suite 100; Topeka, KS 66603-3869), at the following website: http://www.kpers.org or by calling 1-888-275-5737.
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G. DEFINED BENEFIT PENSION PLAN (CONTINUED) Funding Policy. K.S.A. 74-4919 and 74-49,210 establish the KPERS member-employee contribution rates at 4% and 6%, respectively 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 amount necessary to achieve the actuarially determined contribution rate. Kansas contributed 9.17% 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, 2011, 2010, and 2009 were $253,834,044, $248,468,186, and $242,277,363, respectively, equal to the required contributions for each year as set forth by the legislature. The amounts attributable to the District for the years ending June 30, 2011, 2010, and 2009 were $2,531,295, $2,809,820 and $2,750,232 respectively. The contribution for the year ended June 30, 2011 does not reflect the amount required for the entire year.
H. RISK MANAGEMENT
The District is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and omissions; injuries to employees; natural disasters; and medical needs of employees. The District purchases commercial insurance to cover health, property, liability, and workers’ compensation claims. There have been no significant reductions in coverage from the prior year and settlements have not exceeded coverage in any of the past three years.
I. CONTINGENCIES
The District receives significant financial assistance from numerous federal and state governmental agencies in the form of grants and State pass-through aid. The disbursement of funds received under these programs generally requires compliance with terms and conditions specified in the grant agreements and is subject to audit. Any disallowed claims resulting from such audits could become a liability of the General Fund or other applicable funds. However, in the opinion of management, any such disallowed claims will not have a material effect on any of the financial statements of the District at June 30, 2011.
J. VOLUNTARY EARLY RETIREMENT PLAN
Certified personnel may voluntarily elect to retire early. Personnel must have vested credit recognized by KPERS of at least ten years. The annual early retirement benefit to be paid to the employee by the District shall be the sum equal to 150% of the difference between what the employee would have received from KPERS and Social Security upon retirement at age 65, and what the employee would receive from KPERS and Social Security with early retirement. Employees are eligible at age 62 and can receive this benefit until age 65. The benefit is paid annually in January. The future commitments of the District are:
2012 $ 79,977 2013 68,454 $ 148,431
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K. CAPITAL PROJECTS
As of June 30, 2011, the District had the following commitments with respect to unfinished capital projects:
Project Remaining commitments Expenditures financial Project authorized to date commitment Northwest windows $ 652,875 $ 218,882 $ 433,993 Northwest heat pump 1,112,500 833,169 279,331 Sunnyside kitchen remodel 357,137 146,014 211,123 Comanche remodel 483,700 142,708 340,992 $ 2,606,212 $ 1,340,773 $ 1,265,439 L. SUBSEQUENT EVENTS
Management has evaluated subsequent events through January 3, 2012, the date on which the financial statements were available to be used. Management's evaluation concluded that there is one subsequent event that is required to be recognized or disclosed in these financial statements:
In September of 2011, the District passed a resolution authorizing the issuance of up to $3,130,000 in certificates of participation at an interest rate of 1% for five years for renovations at Comanche Intermediate Center.
APPENDICES
45
KKKKennedyennedyennedyennedy
MMMMccccKKKKee & ee & ee & ee & CCCCompany LLPompany LLPompany LLPompany LLP Certified Public Accountants
1100 W. Frontview P. O. Box 1477 Dodge City, Kansas 67801 Tel. (620) 227-3135 Fax (620) 227-2308
JAMES W. KENNEDY, CPA
JAMES R. SHIRLEY, CPA LU ANN WETMORE, CPA
ROBERT C. NEIDHART, CPA
REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN
AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
Board of Education Unified School District No. 443 Dodge City, Kansas We have audited the financial statements of Unified School District No. 443 as of and for the year ended June 30, 2011, and have issued our report thereon dated January 3, 2012. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our report on the financial statements disclosed that, as described in Note A to the financial statements, the District has prepared these financial statements in conformity with the accounting practices prescribed by the State of Kansas, which practices differ from accounting principles generally accepted in the United States of America. Internal Control Over Financial Reporting In planning and performing our audit, we considered Unified School District No. 443’s internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control over financial reporting. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the District’s financial statements will not be prevented, or detected and corrected on a timely basis. Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over financial reporting that might be deficiencies, significant deficiencies, or material weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses, as defined above.
46
Compliance and Other Matters As part of obtaining reasonable assurance about whether Unified School District No. 443’s financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. This report is intended solely for the information and use of the Board of Education and management of Unified School District No. 443, the Kansas Departments of Administration and Education, and federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties.
Kennedy McKee & Company LLPKennedy McKee & Company LLPKennedy McKee & Company LLPKennedy McKee & Company LLP January 3, 2012
47
KKKKennedyennedyennedyennedy
MMMMccccKKKKee & ee & ee & ee & CCCCompany LLPompany LLPompany LLPompany LLP Certified Public Accountants
1100 W.Frontview P. O. Box 1477 Dodge City, Kansas 67801 Tel. (620) 227-3135 Fax (620) 227-2308
JAMES W. KENNEDY, CPA
JAMES R. SHIRLEY, CPA LU ANN WETMORE, CPA
ROBERT C. NEIDHART, CPA
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH REQUIREMENTS THAT COULD HAVE A DIRECT AND MATERIAL EFFECT ON EACH
MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133
Board of Education Unified School District No. 443 Dodge City, Kansas Compliance We have audited Unified School District No. 443’s compliance with the types of compliance requirements described in the OMB Circular A-133 Compliance Supplement that could have a direct and material effect on each of the District’s major federal programs for the year ended June 30, 2011. The District’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs. Compliance with the requirements of laws, regulations, contracts, and grants applicable to each of its major federal programs is the responsibility of the District’s management. Our responsibility is to express an opinion on the District’s compliance based on our audit. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the District’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination of the District’s compliance with those requirements. In our opinion, Unified School District No. 443 complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2011.
48
Internal Control Over Compliance Management of Unified School District No. 443 is responsible for establishing and maintaining effective internal control over compliance with the requirements of laws, regulations, contracts, and grants applicable to federal programs. In planning and performing our audit, we considered the District’s internal control over compliance with the requirements that could have a direct and material effect on a major federal program to determine the auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with OMB Circular A-133, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be deficiencies, significant deficiencies, or material weaknesses. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. This report is intended solely for the information and use of the Board of Education and management of Unified School District No. 443, the Kansas Departments of Administration and Education, and federal awarding agencies, and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties.
Kennedy McKee Kennedy McKee Kennedy McKee Kennedy McKee & Company LLP& Company LLP& Company LLP& Company LLP January 3, 2012
Federal Pass-through Unencumbered Unencumbered
CFDA grantor's cash (deficit) Canceled Cash cash (deficit)
number number beginning of year encumbrances receipts Expenditures end of year
U.S. Department of Health and Human Services
Direct Program:
Head Start - 2010-11 93.600 N/A -$ -$ 1,339,101$ 1,628,997$ (289,896)$
Head Start - 2008-09 93.600 N/A (4,285) - - - (4,285)
Head Start T/TA - 2010-11 93.600 N/A - - 14,808 24,680 (9,872)
Head Start - 2009-10 93.600 N/A (234,259) 662 237,803 (79) 4,285
Head Start T/TA - 2009-10 93.600 N/A (17,201) 1,420 15,781 - -
ARRA - Head Start 93.708 N/A (62,138) - 138,468 76,330 -
Passed through Kansas Department of Social
and Rehabilation Services:
Child Care and Development Block Grant:
Kansas Early Head Start - 2008-09 93.575 EHS-09-07100200 (2,018) - - (2,018) -
Kansas Early Head Start - 2010-11 93.575 EHS-11-07100200 - - 411,112 472,010 (60,898)
Kansas Early Head Start - 2009-10 93.575 EHS-10-07100200 (58,160) - 58,160 - -
(378,061) 2,082 2,215,233 2,199,920 (360,666)
DODGE CITY, KANSASUNIFIED SCHOOL DISTRICT NO. 443
Federal grantor/
pass-through grantor/
program title
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
49
Year ended June 30, 2011
(378,061) 2,082 2,215,233 2,199,920 (360,666) U.S. Department of Education
Passed through Kansas Department of Education:
Title I:
Title I - 2010-11 carryover 84.010 11443 - - 235,000 235,000 -
Title I - 2009-10 84.010 10443 - 65 - - 65
Title I - 2010-11 84.010 11443 - - 1,438,306 1,456,306 (18,000)
ARRA - Title I 84.389 11443 - - 579,065 579,065 -
Migrant Programs:
Migrant - 2008-09 84.011 09M443 43 - - 43 X -
Migrant - 2010-11 84.011 11M443 - - 1,111,350 1,111,307 43
Migrant - 2009-10 84.011 10M443 - 1 - 1 -
Migrant Even Start - 2009-10 84.011 10M443 - 657 - - 657
Migarnt Even Start - 2010-11 84.011 11M443 - - 200,000 200,000 -
Federal Pass-through Unencumbered Unencumbered
CFDA grantor's cash (deficit) Canceled Cash cash (deficit)
number number beginning of year encumbrances receipts Expenditures end of year
U.S. Department of Education (continued)
Passed through Kansas Department of Education
(continued):
Title IID:
Ed Technology - 2010-11 84.318 11443 -$ -$ 5,376$ 5,364$ 12$ Ed Technology - 2009-10 84.318 10443 1 13 - 1 13
Ed Technology - 2010-11 carryover 84.318 11443 - - 542 542 -
ARRA - Ed Technology 84.386 10443 - - 9,701 9,701 -
Title IIA:
Teacher Quality - 2010-11 84.367 11443 - - 226,058 226,058 -
Teacher Quality - 2009-10 84.367 10443 3 - - 3 X -
Teacher Quality - 2010-11 carryover 84.367 11443 - - 64,000 64,000 -
Title IV:
Drug Free - 2009-10 84.186 10443 71 - - 71 X - Drug Free - 2010-11 84.186 11443 - - 5,000 5,000 -
UNIFIED SCHOOL DISTRICT NO. 443DODGE CITY, KANSAS
Federal grantor/
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (CONTINUED)
Year ended June 30, 2011
pass-through grantor/
50
program title
Drug Free - 2010-11 84.186 11443 - - 5,000 5,000 -
Carl Perkins:
Program Improvement - 2008-09 84.048 6686 100 - - 100 X -
Program Improvement - 2010-11 84.048 6686 - - 72,586 72,586 -
Kansas Advance Placement - 2009-10 84.330 N/A 5,098 29 - 5,127 X - Kansas Advance Placement - 2010-11 84.330 N/A - - 13,803 13,803 A -
Title III:
English Language Acquisition - 2009-10 84.365 10443 178 303 - 178 X 303
English Language Acquisition - 2010-11 84.365 11443 - - 249,842 255,842 (6,000)
ARRA Education for Homeless Children 84.387 N/A - - 174 174 -
Program Improvement 84.010 N/A - - 3,000 3,000 -
Education Jobs Fund - ARRA 84.410 N/A - - 1,356,850 1,356,850 -
ARRA Stabilization 84.394 N/A - - 774,901 774,901 -
5,494 1,068 6,345,554 6,375,023 (22,907)
Federal Pass-through Unencumbered Unencumbered
CFDA grantor's cash (deficit) Canceled Cash cash (deficit)
number number beginning of year encumbrances receipts Expenditures end of year
U.S. Department of Energy
Passed through Kansas Corporation Commission:
Department of Energy Formula Grant - ARRA 81.128 N/A -$ -$ -$ 212,500$ (212,500)$
U.S. Department of Health and Human Services
Passed through Kansas Department of Education:
Youth Risk Behavior Survey 93.938 N/A - - 1,250 1,250 -
U.S. Department of Agriculture
Passed through Kansas Department of Education:
School Breakfast Program 10.553 N/A - - 555,740 555,740 - National School Lunch Program 10.555 N/A - - 2,354,388 2,354,388 -
Summer Food Service Program for Children 10.559 N/A - - 128,289 128,289 -
Team Nutrition Grants 10.574 N/A - - 750 750 -
State Administrative Expenses for Child Nutrition 10.560 N/A - - 1,250 1,250 -
pass-through grantor/
program title
UNIFIED SCHOOL DISTRICT NO. 443DODGE CITY, KANSAS
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (CONTINUED)
Year ended June 30, 2011
Federal grantor/
51
State Administrative Expenses for Child Nutrition 10.560 N/A - - 1,250 1,250 -
- - 3,040,417 3,040,417 -
Total federal assistance (372,567)$ 3,150$ 11,602,454$ 11,829,110 (596,073)$
Grant funds returned to the State (10,007)
Federal expenditures per the Data Collection Form 11,819,103$
X - Grant funds returned to the State
A - Grant funds returned to the State 4,485$ Grant Expenditures 9,318
13,803$
Note - The Schedule of Expenditures of Federal Awards is prepared 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.
52
UNIFIED SCHOOL DISTRICT NO. 443 DODGE CITY, KANSAS
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Year ended June 30, 2011
A. SUMMARY OF AUDITOR’S RESULTS
1. The auditor’s report expresses an unqualified opinion on the financial statements of Unified School District No. 443.
2. There were no significant deficiencies disclosed during the audit of the financial
statements and reported in the Report on Internal Control over Financial Reporting and on Compliance and other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards.
3. No instances of noncompliance material to the financial statements of Unified
School District No. 443 which would be required to be reported in accordance with Government Auditing Standards were disclosed during the audit.
4. No significant deficiencies relating to the audit of internal control over major
federal programs were reported in the Independent Auditor’s Report on Compliance with Requirements That Could Have a Direct and Material Effect on Each Major Program and on Internal Control over Compliance in Accordance with OMB Circular A-133.
5. The auditor’s report on compliance for the major federal award programs for
Unified School District No. 443 expresses an unqualified opinion on all major federal programs.
6. There were no audit findings relative to the major federal award programs for
Unified School District No. 443 as reported in Part C. of this Schedule.
7. The programs tested as major programs included:
Education Jobs Fund (CFDA #84.410) School Breakfast Program (CFDA #10.553) National School Lunch Program (CFDA #10.555) Summer Food Service Program for Children (CFDA #10.559)
8. The threshold for distinguishing Type A and B programs was $354,573.
9. Unified School District No. 443 did qualify as a low-risk auditee.
B. FINDINGS - FINANCIAL STATEMENT AUDIT None noted C. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAMS None noted
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UNIFIED SCHOOL DISTRICT NO. 443 DODGE CITY, KANSAS
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
Year ended June 30, 2011
FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS None relative to federal awards.
Report Date 01/03/12 12:40 PM
Check Key
Minimum Maximum Fund
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Dodge USD 44 3
A/P Detail Check Register
Total Claim By Fund
For The Month Of JAN
Description
GENERAL FUND
LOCAL OPTION BUDGET
COKE DONATION/AGREEMENT
SPECIAL ASSESSMENT
BILINGUAL
CAPITAL OUTLAY
SCHOOL NUTRITION SERVICES
INSERVICE
TEXTBOOK REPLACEMENT
MANDATED SPECIAL ED
MIGRANT EVEN START 11-12
AT-RISK
KELC JAN/DEC 11
VOCATIONAL ED
CARL PERKINS 11-12
GIFTS AND GRANTS
TITLE I CARRYOVER 11-12
TITLE I 11-12
MIGRANT 11-12
TITLE III-A ENG LANG ACQ 11-12
EMERGENCY RESERVE
HEAD START 11-12
HEAD START T/TA 11-12
EARLY KS HEAD START 11-12
SAFE
TITLE IIA CARRYOVER 11-12
TITLE IIA/TEACHER QUALITY 11-12
4 YEAR OLD AT-RISK
TITLE IIA/TEACH QUAL 10-11
PAYROLL CLEARING
Total All Fund
I certify that there is sufficient money available within the combinedfunds for the purpose included on the attached check register for:
Page No 6 0
FPREG02A
Payment Amount
354,772.57
94,464.90
279.09
6.58
7,172.32
47,693.21
145,284.76
4.142.32
1,694.94
1,047,244.83
1,537.02
29,728.38
7.561.33
13,311.86
45. 90
2,756.73
424.69
10,404.64
7,349.09
1,506.00
189,463.00
19,484.35
1,505.50
27.64
59.34
1,937.19
825.00
3,795.00
1,789.80
469,173.56
2,465,441.54
Report Date 01/03/12 12:39 PM
Bank Check No
01 00178447
01 00178448
01 00178449
01 00178450
01 00178451
01 00178452
01 00178453
01 00178454
01 00178455
01 00178456
01 00178457
01 00178458
01 00178459
01 00178460
01 00178461
01 00178462
01 00178463
01 00178464
01 00178465
01 00178466
01 00178467
01 00178468
01 00178469
01 00178470
01 00178471
01 00178472
01 00178473
01 00178474
01 00178475
01 00178476
01 00178477
01 00178478
01 00178479
01 00178480
01 00178481
01 00178482
01 00178483
01 00178484
01 00178485
01 00178486
01 00178487
01 00178488
01 00178489
01 00178490
01 00178491
01 00178492
01 00178493
01 00178494
01 00178495
01 00178496
01 00178497
01 00178498
01 00178499
01 00178500
01 00178501
Amount
56.96
160.00
336.44
469.20
106.87
19.38
21. 08
132.40
651.36
450.90
112.50
447.45
25.00
28.02
5,116.00
1,232.50
102.00
29,218.44
42.00
365.00
210.87
189,463.00
1,080.00
2,826.98
35.00
271.52
11.00
493.50
354.94
15.29
5,876.91
24 .00
4 .99
42 .50
885.00
192.71
296.17
14,913.25
9,638.97
22 .52
28 .00
554.25
3,919.06
33 .60
204.18
14 .65
84 .66
12,010.98
45 . 90
164.30
11,795.15
231.00
334.06
18,969.34
29,034.44
Dodge USD 44 3
A/P Summary Check RegisterDate Vendor
12/09/11 34401
12/09/11 4959
12/09/11 7035
12/09/11 1618
12/09/11 68
12/09/11 35025
12/09/11 187
12/09/11 6224
12/09/11 144
12/09/11 645
12/09/11 4767
12/09/11 34045
12/09/11 1510
12/09/11 6589
12/09/11 2197
12/09/11 17957
12/09/11 11207
12/09/11 487
12/09/11 22314
12/09/11 6192
12/09/11 1399
12/09/11 28452
12/09/11 15628
12/09/11 5230
12/09/11 522
12/09/11 4405
12/09/11 5128
12/09/11 23892
12/09/11 3566
12/09/11 141
12/09/11 313
12/09/11 18775
12/09/11 143
12/09/11 339
12/09/11 3301
12/09/11 26069
12/09/11 35483
12/09/11 6970
12/09/11 2245
12/09/11 1487
12/09/11 1258
12/09/11 398
12/09/11 6432
12/09/11 34223
12/09/11 481
12/09/11 481
12/09/11 4007
12/09/11 1701
12/09/11 7706
12/09/11 890
12/22/11 7697
12/22/11 5896
12/22/11 7714
12/22/11 2446
12/22/11 4952
ALISON MELIA
ALLEN MUSIC
ATLAS PEN & PENCIL
BEEDLES-MILLER, JUDY
BOUND TO STAY BOUND
CAROLYN STROHMEYER
COX COMMUNICATIONS
CULLIGAN OF DODGE CITY
DODGE CITY DAILY GLOBE
DODGE CITY HIGH SCHOOL-ORCHESTRA
DR. JEAN & FRIENDS
DUSTIN FERGERSON
FAMILY PRACTICE ASSOCIATES
FASTENAL COMPANY
FEMA FLOOD PAYMENTS
FLG NETWORKING SERVICES
GATEWAY WIRELESS SERVICE
GLMV ARCHITECTURE
GLORIA LEE
GOVCONNECTION INC
HOBBY LOBBY
HUTTON CONSTRUCTION CORPORATION
ISCORP
JOSTENS
K S H S A A
KANSAS TRUCK EQUIP CO INC
LIBRARY SKILLS LLC
LUZ DEL CARMEN ESTRADA
MAGOUIRK CHEVROLET-OLDS
NAPA OF DODGE CITY
NORTHEND DISPOSAL SERVICES INC
PRATT SENIOR HIGH SCHOOL
PRIDE AG RESOURCES
R T SPORTING GOODS INC
RADIO SHACK
REBECCA PARSONS
RYAN AUSMUS
SCHOOLS FOR FAIR FUNDING
SEMINOLE ENERGY SERVICES, LLC
SOUTHWEST STRINGS
SUPERIOR RUBBER STAMP & SEAL
UNITED COMMUNICATIONS ASSN
UNITED WIRELESS
VERIZON WIRELESS
VICTORY ELECTRIC CO
VICTORY ELECTRIC COOPERATIVE
VINTON, ROBERT
VISA
WARD, WILLIAM
WICHITA AIRPORT HILTON
AMERICAN FIDELITY
AMERICAN FIDELITY
AMERICAN FIDELITY
AMERICAN FIDELITY
AMERICAN FIDELITY
Page No 1
FPREG01A
Type
c
c
c
C
c
C
c
C
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
Report Date 01/03/12 12:39 PM
Bank Check No
01 00178502
01 00178503
01 00178504
01 00178505
01 00178506
01 00178507
0 1 00178508
01 00178509
01 00178510
01 00178511
01 00178512
01 00178513
01 00178514
01 00178515
01 00178516
01 00178517
01 00178518
01 00178519
0 1 00178520
01 00178521
01 00178522
01 00178523
01 00178524
01 00178525
01 00178526
01 00178527
01 00178528
01 00178529
0 1 00178530
01 00178531
01 00178532
01 00178533
01 00178534
01 00178535
01 00178536
01 00178537
01 00178538
01 00178539
01 00178540
01 00178541
0 1 00178542
01 00178543
01 00178544
01 00178545
0 1 00178546
01 00178547
01 00178548
01 00178549
01 00178550
01 00178551
0 1 00178552
01 00178553
01 00178554
01 00178555
01 00178556
Amount
33 258 60
11 187 63
1 799 41
10 644 06
12 112 50
412 50
894 59
241 92
9 797 23
301 416 75
1 500 00
1 463 19
1 087 77
3 562 43
3 400 00
20 63
9 022 95
394 32
1 078 75
3 790 80
672 10
37 90
687 00
52 02
387 8 4
90 00
265 10
142 75
60 00
50 94
22 52
153 00
868 82
475 84
153 00
814 98
21 50
178 21
4 057 36
214 20
90 406 68
793 62
257 82
1 354 35
26 58
115 73
91 94
726 40
170 88
639 87
36 00
9 99
2 355 00
388 81
6 831 56
A/P
Dodge USD 44 3
Summary Check RegisterDate Vendor
12/22/11 1023
12/22/11 999
12/22/11 5118
12/22/11 5403
12/22/11 1022
12/22/11 5299
12/22/11 5278
12/22/11 23108
12/22/11 1016
12/22/11 989
12/22/11 26514
12/22/11 15342
12/22/11 21792
12/22/11 2320
12/22/11 21822
12/22/11 2447
12/22/11 2076
12/22/11 5851
12/22/11 1017
12/22/11 30856
12/22/11 5244
12/16/11 1200
12/16/11 5354
12/16/11 34401
12/16/11 484
12/16/11 7336
12/16/11 15946
12/16/11 4402
12/16/11 74
12/16/11 26751
12/16/11 199
12/16/11 3274
12/16/11 2507
12/16/11 509
12/16/11 31755
12/16/11 900
12/16/11 35696
12/16/11 9725
12/16/11 5816
12/16/11 2966
12/16/11 989
12/16/11 35718
12/16/11 23299
12/16/11 1516
12/16/11 1684
12/16/11 6391
12/16/11 3370
12/16/11 1120
12/16/11 5738
12/16/11 5396
12/16/11 2489
12/16/11 141
12/16/11 4597
12/16/11 841
12/16/11 4536
AMERICAN FIDELITY
AMERICAN FIDELITY
AMERICAN FIDELITY
AMERICAN FIDELITY
BELL-GOVERNMENT CREDIT UNION
BUTLER & ASSOCIATES, P.A.
CRAIG, JON R.
Central File Maintenance
DODGE CITY EDUCATORS
HEALTH CARE SERVICES RESERVE C/O USD4 43
Jan Hamilton, Chapter 13 Trustee
Joshua K Shea
KANSAS DEPARTMENT OF REVENUE
KANSAS PAYMENT CENTER
Laurie B Williams Trustee
REASSURE AMERICA LIFE INSURANCE COMPANY
SPECIAL ACCOUNT 44 3 CL HEALTH/DENTAL/VIS
Special Met Life 443
UNITED FUND
Vision Care Direct
WOOLWINE, GERALD
A S C D
ACCU CUT SYSTEMS
ALISON MELIA
AT&T LONG DISTANCE
B & S TRAILER
BAISCH & SKINNER
BEN E KEITH FOODS
BRIER & HALE MUSIC
BUS PARTS WAREHOUSE
CARQUEST AUTO PARTS
CUNNINGHAM, ALAN
DELL MARKETING L.P.
DEMCO, INC.
DIANNE WALLACE
DILLON CUSTOMER CHARGES
ELIZABETH AISTRUP
Erin N King
FORD COUNTY TREASURER
GIFFORD, JAY
HEALTH CARE SERVICES RESERVE C/O USD44 3
HEATHER EVANS
HRUSKA, MEGAN
INJOY PRODUCTIONS INC
KEETON, CAROLYN J
KNEDLER, TAMI
LAKESHORE LIFESKILLS
MARSHALL CAVENDISH CORP BENCHMARK BOOKS
MEAD BUILDING CENTER
MELMANS
MY-D HAN-D
NAPA OF DODGE CITY
PC MALL GOV INC
PERMA BOUND
PRO-BUILD
Page No 2
FPREG01A
Type
C
c
c
c
C
C
C
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
Report Date 01/03/12 12:39 PM
Bank Check No
01 00178557
01 00178558
01 00178559
01 00178560
01 00178561
01 00178562
01 00178563
01 00178564
0 1 00178565
01 00178566
01 00178567
01 00178568
01 00178569
0.1 00178570
01 00178571
01 00178572
01 00178573
01 00178574
01 00178575
01 00178576
01 00178577
01 00178578
01 00178579
01 00178580
01 00178581
0 1 00178582
01 00178583
01 00178584
01 00178585
01 00178586
0 1 00178587
01 00178588
01 00178589
01 00178590
01 00178591
01 00178592
01 00178593
01 00178594
01 00178595
01 00178596
01 00178597
01 00178598
01 00178599
01 00178600
01 00178601
01 00178602
01 00178603
01 00178604
01 00178605
01 00178606
01 00178607
01 00178608
0 1 00178609
0 1 00178610
01 00178611
Amount
29.99
324.45
1,438.45
356.02
1,044,259.37
676.25
1,137.75
1,185.00
206.25
216.37
1,552.00
100,000.00
54.11
59.02
178.58
127.00
1,818.20
1,342.35
645.00
30.80
19.50
75.00
49.40
79.64
1,962.00
3,389.00
75 .21
447.45
50 .46
17.43
92 .69
7.50
81.62
9.21
14 .03
155.10
70.95
65.00
50.00
344.00
17.99
93,964.00
412.95
175.00
86 . 04
281.95
533.00
25 .00
2,607.00
22 . 98
49.00
33 .81
997.50
167.00
50.50
A/P
Dodge USD 44 3
Summary Check RegisterDate Vendo
12/16/11 338
12/16/11 6584
12/16/11 5036
12/16/11 7636
12/16/11 839
12/16/11 1348
12/16/11 27367
12/16/11 13366
12/16/11 6198
12/16/11 1342
12/16/11 1191
12/21/11 7894
12/23/11 35114
12/23/11 34401
12/23/11 3280
12/23/11 24023
12/23/11 4442
12/23/11 22764
12/23/11 6985
12/23/11 32638
12/23/11 15903
12/23/11 556
12/23/11 6146
12/23/11 509
12/23/11 18872
12/23/11 142
12/23/11 645
12/23/11 7766
12/23/11 28037
12/23/11 32387
12/23/11 2966
12/23/11 1953
12/23/11 1846
12/23/11 5853
12/23/11 30554
12/23/11 1212
12/23/11 2816
12/23/11 12106
12/23/11 522
12/23/11 5303
12/23/11 32999
12/23/11 276
12/23/11 5469
12/23/11 22241
12/23/11 141
12/23/11 679
12/23/11 2218
12/23/11 23957
12/23/11 2530
12/23/11 3301
12/23/11 7895
12/23/11 4312
12/23/11 32875
12/23/11 1858
12/23/11 7450
QUILL CORPORATION
REALLY GOOD STUFF INC
SCHENDEL PEST SERVICES
SHELL
SOUTHWEST KANSAS AREA COOP 613
SOUTHWEST PLAINS REGIONAL SERVICE CENTER
STRENGTHENING YOUNG FAMILIES
T/TAS
TMHC SERVICES, INC.
WARD'S NATURAL SCIENCE EST. LLC
XPEDX
CENTERA BANK
ADRIANA HOLGUIN
ALISON MELIA
ARMSTRONG, KIM
AT&T ADVERTISING & PUBLISHING
BENTON, BEVERLY
BRIAN HASTINGS
BUREAU OF EDUCATION & RESEARCH INC
CARLIN GIBSON
CHRISTINE SANCHEZ
CITY OF DODGE CITY
CRYSTAL SPRINGS BOOKS
DEMCO, INC.
DOCUFORCE
DODGE CITY CHAMBER OF COMMERCE
DODGE CITY HIGH SCHOOL
DOUSSA, KATHY
EPHAIM OCHOA
GARRY R. GAHM
GIFFORD, JAY
HARPER, CECILIA
HOLIDAY INN SELECT
HOWARTH, EDWARD
HUGO BAEZA
INNOVATIVE LEARNING CONCEPTS INC
INSECT LORE PRODUCTS
JONATHAN HANSEN
K S H S A A
KANSAS ASSOCIATION OF SCHOOL BOARDS
KATHY ISENBART
KFSA
LEARNING A-Z
MATTHEW LEGG
NAPA OF DODGE CITY
ORSCHELN
PAPA JOHN'S PIZZA
PICK CHIROPRACTIC
PITNEY BOWES INC
RADIO SHACK
REHMERT, CHUCK
RUCKER REPAIR INC
SCHOLASTIC INC
SCHOOL SPECIALTY
SHIRLEY R.VORAN
Page No 3
FPREG01A
Type
C
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
Report Date 01/03/12 12:39 PM
Bank Check No
01 00178612
01 00178613
01 00178614
01 00178615
01 00178616
01 00178617
0! 00178618
01 00178619
01 00178620
01 00178621
01 00178622
01 00178623
0 1 00178624
01 00178625
01 00178626
0 1 00178627
0 1 00178628
01 00178629
01 00178630
01 00178631
01 00178632
01 00178633
01 00178634
01 00178635
01 00178636
01 00178637
01 00178638
01 00178639
01 00178640
01 00178641
01 00178642
01 00178643
01 00178644
01 00178645
01 00178646
01 00178647
01 00178648
01 00178649
01 00178650
01 00178651
01 00178652
01 00178653
01 00178654
01 00178655
01 00178656
01 00178657
01 00178658
01 00178659
01 00178660
0 1 00178661
01 00178662
01 00178663
01 00178664
01 00178665
01 00178666
Amount
450.00
125.00
80.00
245.00
40.00
837.90
2,734.88
657.20
5,062.50
5,730.00
216.00
33,377.84
803.75
4.389.63
1,093.80
54 .00
22.03
4,847.72
10,271.16
76.25
52,376.48
3,830.00
137.43
78 . 72
46 .00
263.50
65 . 98
80.00
65 .98
17 . 98
2,730.44
3, 872.54
18,687.46
2,259.08
79 . 59
822.94
2,981.10
90.00
1,553.80
365.93
1,299.26
590.85
559.00
390 .30
175.00
3, 232.64
1, 111.88
263.68
240.61
310.00
182.35
352.59
1,659.43
2.071.64
286.00
A/P
Dodge USD 44 3
Summary Check RegisterDate Vendor
12/23/11 839
12/23/11 1348
12/23/11 23434
12/23/11 35807
12/23/11 35343
12/23/11 1701
12/23/11 700
12/23/11 890
12/30/11 5923
12/30/11 5925
01/09/12 35823
01/09/12 4402
01/09/12 6185
01/09/12 4 0
01/09/12 5770
01/09/12 6224
01/09/12 6313
01/09/12 6186
01/09/12 6188
01/09/12 15296
01/09/12 1271
01/09/12 4057
01/09/12 9001
01/09/12 28991
01/09/12 35831
01/09/12 318
01/09/12 7756
01/09/12 4030
01/09/12 7575
01/09/12 31925
01/09/12 25909
01/09/12 5595
01/09/12 7748
01/09/12 5372
01/09/12 7001
01/09/12 30538
01/09/12 28061
01/09/12 551
01/09/12 248
01/09/12 1813
01/09/12 5607
01/09/12 4583
01/09/12 35459
01/09/12 15946
01/09/12 2168
01/09/12 31127
01/09/12 74
01/09/12 26751
01/09/12 199
01/09/12 3398
01/09/12 23043
01/09/12 575
01/09/12 1551
01/09/12 30902
01/09/12 17884
SOUTHWEST KANSAS AREA COOP 613
SOUTHWEST PLAINS REGIONAL SERVICE CENTER
SPEARVILLE PUBLIC SCHOOLS
STEVEN RAY
VANDERBILT UNIVERSITY
VISA
WALMART COMMUNITY BRC
WICHITA AIRPORT HILTON
WATERS REALTY INC
WATERS REALTY INC & CENTRAL NATIONAL BAN
ALISHE CRAFT
BEN E KEITH FOODS
BESTWATER OF S W K
CARGILL FOOD DISTRIBUTION
COCA-COLA REFRESHMENTS USA, INC
CULLIGAN OF DODGE CITY
DEINES, DEBRA
EARTHGRAINS BAKING COS., INC.
F & A FOOD SALES
HEARTLAND AUTO-CHLOR SYSTEMS LLC
HILAND/STEFFENS DAIRY COMPANY
KANSAS WHEAT HOUSE
KROGER
MARIA DEL CARMEN MARTINEZ
MARLA &/OR RALPH NALL
RAY OMO INC
RAYO, CHRISTINA
ROY, DAVID
SANCHEZ, LAURA
STEPHANY SAING
SYSCO OF KANSAS CITY
UNIFIRST CORPORATION
US FOODSERVICE
VARIETY VENDING
WAL-MART
WALLACE PACKAGING LLC
WILLES TORTILLERIA
A 1 GLASS COMPANY
AIRGAS MID SOUTH
ALLIED BUS SALES INC #25391
AMERICAN EQUIPMENT COMPANY
AMERICAN TIME & SIGNAL COMPANY
AUDIO ACOUSTICS INC
BAISCH & SKINNER
BISHOP-CARROLL HIGH
BONNIE SIMS
BRIER & HALE MUSIC
BUS PARTS WAREHOUSE
CARQUEST AUTO PARTS
CENTURY UNITED COMPANIES
CHEM-AQUA
CHEMSEARCH
CINTAS CORP
CONTROL INSTALLATIONS OF IOWA INC
CREATIVE MATHEMATICS
Page No 4
FPREG01A
Type
C
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
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Report Date 01/03/12 12:39 PM
Bank Check No
01 00178722
01 00178723
01 00178724
01 00178725
01 00178726
01 00178727
01 00178728
01 00178729
01 00178730
01 00178731
01 00178732
01 00178733
01 00178734
0 1 00178735
01 00178736
0 1 00178737
01 00178738
01 00178739
01 00178740
01 00178741
01 00178742
01 00178743
01 00178744
01 00178745
0 1 00178746
01 00178747
01 00178748
01 00178749
01 00178750
01 00178751
01 00178752
01 00178753
01 00178754
01 00178755
01 00178756
01 00178757
01 00178758
01 00178759
01 00178760
01 00178761
01 00178762
01 00178763
01 00178764
01 00178765
01 00178766
01 00178767
01 00178768
0 1 00178769
01 00178770
Total Bank No 01
Amount
24 .90
100.00
1,210.44
157.92
130.00
60 .80
13,129.81
1,814.97
62. 95
4,850.00
39.87
130.00
305.00
362.34
115.54
130.00
1,025.47
484.58
1,186.09
150.00
140.00
3,145.00
699.39
451.73
90.00
247.00
286.50
27,560.00
465.75
133.50
234.96
2,412.61
1,230.30
87 .63
212.74
75.00
6.00
1,081.19
280.18
430.00
105.00
41. 51
65 .00
1,887.61
63 .00
917.23
63 .00
19,778.21
1,140.00
2,465,441.54
A/P
Dodge USD 44 3
Summary Check RegisterDate Vendo
01/09/12 656
01/09/12 18775
01/09/12 143
01/09/12 2813
01/09/12 16357
01/09/12 5779
01/09/12 1489
01/09/12 338
01/09/12 3301
01/09/12 318
01/09/12 4798
01/09/12 35238
01/09/12 2745
01/09/12 2668
01/09/12 5776
01/09/12 35734
01/09/12 4652
01/09/12 1858
01/09/12 358
01/09/12 29955
01/09/12 35661
01/09/12 6085
01/09/12 692
01/09/12 7450
01/09/12 35653
01/09/12 3298
01/09/12 7072
01/09/12 1348
01/09/12 834
01/09/12 14168
01/09/12 2914
01/09/12 372
01/09/12 374
01/09/12 7865
01/09/12 1382
01/09/12 3375
01/09/12 390
01/09/12 8761
01/09/12 6432
01/09/12 34061
01/09/12 4937
01/09/12 145
01/09/12 698
01/09/12 606
01/09/12 5448
01/09/12 1961
01/09/12 34576
01/09/12 416
01/09/12 17752
POPPLER'S MUSIC STORE
PRATT SENIOR HIGH SCHOOL
PRIDE AG RESOURCES
PRIMARY CONCEPTS
PROFESSIONAL CLEANING SYSTEMS, INC
PRUFROCK PRESS
PUR-O-ZONE CLEANING CHEMICAL
QUILL CORPORATION
RADIO SHACK
RAY OMO INC
RAYMOND GEDDES & COMPANY INC.
REBECCA GINTHER
RENTAL SERVICE COOP
ROBERTS HUTCH LINE INC
SAGE PUBLICATIONS INC
SARAH JOHNSON
SCHOLASTIC
SCHOOL SPECIALTY
SENSENEY MUSIC INC
SEON SYSTEMS SALES INC
SHAWNEE MISSION NORTHWEST HIGH SCHOOL
SHEREE HAHN
SHERWIN-WILLIAMS
SHIRLEY R.VORAN
SHOOT-A-WAY, INC.
SNAP-ON TOOLS
SNYDER RADIO SERVICE, INC.
SOUTHWEST PLAINS REGIONAL SERVICE CENTER
SOUTHWEST TOWING INC
SPORTS INFORMATION MEDIA
STANDARD STATIONERY SUPPLY CO
STANION WHOLESALE ELECTRIC
STEWART PLUMBING
TAYLOR, MARCY
TEACHING STRATEGIES INC
THOMAS MORE PREP
TROPHY SHOP
U-LINE CORPORATION
UNITED WIRELESS
UNITED WIRELESS ARENA
UNIVERSITY OF KANSAS CONTINUING EDUCATIO
UNRUH-FOSTER INC.
WARDROBE SANITONE DRY CLEANERS
WATERS TRUE VALUE HARDWARE
WESTERN PLAINS COMPLEX
WESTERN SUPPLY CO
WHITNEY VAN DER KAMP
WINANS OIL INC
WORLD BOOK INC.
Page No 6
FPREG01A
Type
c
C
c
C
c
c
C
C
c
C
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c:
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
Report Date 01/03/12 12:39 PM
Bank Check No Amount Date
Dodge USD 44 3
A/P Summary Check RegisterVendor
Page No 7
FPREG01A
Total Hand Checks (Including Hand Voids)
Total Computer Checks (Including Computer Voids)
Total ACH Checks (Including Voids)
Total Computer Voids
Total Hand Voids
Total ACH Voids
Grand Total:
Type
.00
2,465,441.54
.00
.00
.00
.00
2,465,441.54
=h Yr Batch No Amount
2 8779 1,826.80
2 8782 13,776.86
2 8783 255,197.56
2 8814 12,010.98
2 8815 1,070,394.08
2 8821 2,775.49
2 8824 109,533.35
2 8826 10,792.50
2 8828 90,406.68
2 8832 743.86
2 8838 468,122.12
2 8857 89,791.77
2 8861 3,635.72
2 8878 100,000.00
2 8879 32,493.00
2 8880 2,734.88
2 8883 57,658.49
2 8887 143,547.40
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