VONFELDT, BAUER & VONFELDT, CHTD. Certified Public Accountants Larned, Kansas 67550 UNIFIED SCHOOL DISTRICT NO. 254 FINANCIAL STATEMENTS For the Fiscal Year Ended June 30, 2010 Medicine Lodge, Kansas 67104
VONFELDT, BAUER & VONFELDT, CHTD.
Certified Public Accountants
Larned, Kansas 67550
UNIFIED SCHOOL DISTRICT NO. 254
FINANCIAL STATEMENTS
For the Fiscal Year Ended June 30, 2010
Medicine Lodge, Kansas 67104
Page
Item Number
FINANCIAL SECTION
Auditors' Report on Financial Statements 1
Statement 1
Summary of Cash Receipts, Expenditures and Unencumbered Cash 2-6
Statement 2
Summary of Expenditures - Actual and Budget 7-8
Statement 3
Statement of Cash Receipts and Expenditures - Actual and Budget
General Funds 9-11
Special Revenue Funds 12-46
Debt Service Fund 47
Private Purpose Trust Fund 48
Statement 4
Statement of Cash Receipts and Cash Disbursements - Agency Funds 49
Statement 5
Statement of Cash Receipts, Expenditures and Unencumbered Cash -
District Activity Funds 50-51
Notes to the Financial Statements 52-63
ADDITIONAL INFORMATION
Schedule 1
Detailed Schedule of General Fund Expenditures Compared With Appropriations 64-66
Schedule 2
Schedule of Petty Cash Fund Receipts, Disbursements and Balances 67-68
Schedule 3
Detailed Schedule of Scholarship Fund Receipts, Expenditures and Cash Balances 69-70
Schedule 4
Graphical Analysis 71-86
TABLE OF CONTENTS
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
Financial Statements
For the Year Ended June 30, 2010
This page intentionally left blank.
Telephone: (620) 285-2107 818 Broadway
Fax (620) 285-2110 P.O. Box 127
Larned, KS 67550
Board of Education
Unified School District No. 254
Medicine Lodge, Kansas 67104
We have audited the accompanying financial statements of Unified School District No. 254, Medicine Lodge, Kansas, as
of and for the year ended June 30, 2010, as listed in the table of contents. These financial statements are the
responsibility of the District's management. Our responsibility is to express an opinion on these financial statements
based on our audit. The prior year partial (and summarized) comparative financial information has been derived from the
District's June 30, 2009 financial statements and, in our report dated November 23, 2009, we expressed an unqualified
opinion on the financial statements taken as a whole.
We conducted our audit in accordance with auditing standards generally accepted in the United States of America and
the guidance in the Kansas Municipal Audit Guide. Those standards and guidance require that we plan and perform the
audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit
includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An
audit also includes assessing the accounting principles used and significant estimates made by management, as well as
evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our
opinion.
As discussed more fully in Note 1, Unified School District No. 254, Medicine Lodge, Kansas has prepared these
financial statements in conformity with the accounting practices prescribed by the State of Kansas to demonstrate
compliance with the cash basis and budget laws of the State of Kansas, which practices differ from accounting
principles generally accepted in the United States of America. The effect on the financial statements of the variances
between these regulatory accounting practices and accounting principles generally accepted in the United States of
America, although not reasonably determinable, are presumed to be material.
In our opinion, because of the effects of the matter discussed in the preceding paragraph, the financial statements
referred to above do not present fairly, in conformity with accounting principles generally accepted in the United States
of America, the financial position of Unified School District No. 254, Medicine Lodge, Kansas as of June 30, 2010, the
changes in its financial position, or where applicable, its cash flows for the year then ended.
In addition, in our opinion, the financial statements referred to above present fairly, in all material respects, the cash and
unencumbered cash balances of Unified School District No. 254, Medicine Lodge, Kansas, as of June 30, 2010 and its
cash receipts and expenditures, and budget to actual comparisons for the year then ended, taken as a whole, on the
basis of accounting described in Note 1.
The schedules presented as additional information in the table of contents are presented for purposes of additional
analysis and are not a required part of the financial statements. The additional schedules have not been subjected to
the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an
opinion or provide any assurance on them.
VONFELDT, BAUER & VONFELDT, CHTD.
Certified Public Accountants
November 22, 2010
VONFELDT, BAUER & VONFELDT, CHTD.C E R T I F I E D P U B L I C A C C O U N T A N T S
MEMBERS OF AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS AND
KANSAS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS
INDEPENDENT AUDITORS' REPORT
1
Beginning Prior Year
Unencumbered Cancelled
Cash Balance Encumbrances
Governmental Type Funds:
General Funds:
General Fund (124,938.93)$ 0.00$
Supplemental General Fund 222,366.92 0.00
Special Revenue Funds:
At-Risk (4 Yr Old) Fund 4,573.06 0.00
At-Risk Fund 64,990.40 0.00
Capital Outlay Fund 906,151.29 0.00
Driver Training Fund 7,198.83 0.00
Food Service Fund 131,538.71 4,175.00
Professional Development Fund 37,023.71 0.00
Summer School Fund 15,000.00 0.00
Special Education Fund 223,896.26 0.00
Vocational Education Fund 49,234.01 0.01
Gifts and Grants Fund 535.03 0.00
KPERS Special Retirement Fund 0.00 0.00
Contingency Reserve Fund 432,872.00 0.00
Textbook / Student Material Revolving Fund 85,472.89 0.00
Recreation Commission Fund 21,105.13 0.00
Recreation Commission Employee Benefit Fund 3,550.20 0.00
Title I 2009 Fund 0.00 0.00
Title I 2010 Fund 0.00 0.00
Title I ARRA Fund 0.00 0.00
Title II-A 2009 Fund 0.00 0.00
Title II-A 2010 Fund 0.00 0.00
Title II-D 2009 Fund 0.00 0.00
Title II-D 2010 Fund 0.00 0.00
Title II-D ARRA Fund 0.00 0.00
REAP Grant 2008 Fund 0.00 0.00
REAP Grant 2009 Fund 0.00 0.00
Drug Free 2008 Fund 0.00 0.00
Drug Free 2009 Fund (1,080.00) 21.41
Drug Free 2010 Fund 0.00 0.00
Kan-Ed Grant Fund 7,702.25 0.00
SCK Library Systems Grant Fund 0.00 0.00
MLIS - We Care Grant Fund 0.00 0.00
Carl Perkins Fund (506.22) 0.00
PCC - Tech Prep Consortium Fund 1,707.35 0.00
Photo Shoot Grant Fund 1,011.85 0.00
School Health Program Fund 0.00 0.00
District Activity Funds 4,786.17 0.00
Funds
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
Summary of Cash Receipts, Expenditures and Unencumbered Cash
For the Year Ended June 30, 2010
The notes to the financial statements are an integral part of this statement.
2
Statement 1
Page 1 of 3
Ending Encumbrances
Cash Unencumbered and Accounts Ending
Receipts Expenditures Cash Balance Payable Cash Balance
3,838,411.67$ 3,781,846.97$ (68,374.23)$ 99,915.55$ 31,541.32$
1,134,574.09 1,131,896.38 225,044.63 8,827.16 233,871.79
43,550.20 28,044.78 20,078.48 0.00 20,078.48
345,710.40 269,500.50 141,200.30 9.00 141,209.30
307,173.73 265,792.89 947,532.13 43,833.09 991,365.22
18,150.19 12,921.17 12,427.85 10.00 12,437.85
264,683.55 301,250.47 99,146.79 1,435.53 100,582.32
20,621.00 15,718.16 41,926.55 436.00 42,362.55
0.00 0.00 15,000.00 0.00 15,000.00
1,060,536.70 722,919.47 561,513.49 1,619.18 563,132.67
170,079.26 160,529.01 58,784.27 1,912.45 60,696.72
500.00 609.55 425.48 0.00 425.48
106,369.03 106,369.03 0.00 0.00 0.00
0.00 0.00 432,872.00 0.00 432,872.00
59,283.12 46,355.50 98,400.51 10,039.89 108,440.40
87,553.75 90,000.00 18,658.88 0.00 18,658.88
656.94 4,161.00 46.14 0.00 46.14
0.00 0.00 0.00 0.00 0.00
77,117.00 77,117.00 0.00 0.00 0.00
36,918.00 36,918.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
32,017.00 32,017.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
612.00 612.00 0.00 0.00 0.00
0.00 1,506.00 (1,506.00) 0.00 (1,506.00)
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
1,080.00 21.41 0.00 0.00 0.00
1,574.00 1,574.00 0.00 1,007.16 1,007.16
836.55 8,538.80 0.00 3,729.00 3,729.00
1,000.00 1,000.00 0.00 0.00 0.00
8,059.00 8,059.00 0.00 0.00 0.00
4,665.34 4,159.12 0.00 0.00 0.00
0.00 0.00 1,707.35 0.00 1,707.35
0.00 0.00 1,011.85 0.00 1,011.85
750.00 750.00 0.00 0.00 0.00
51,018.12 47,700.65 8,103.64 0.00 8,103.64
3
Beginning Prior Year
Unencumbered Cancelled
Cash Balance Encumbrances
Governmental Type Funds: (Cont'd.)
Debt Service Fund:
Bond & Interest Fund 641,400.26 0.00
Fiduciary Type Funds:
Private Purpose Trust Funds:
Scholarship Fund 134,488.71 0.00
Total Reporting Entity (Excluding Agency Funds-Memorandum Only) 2,870,079.88$ 4,196.42$
The notes to the financial statements are an integral part of this statement.
Funds
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
Summary of Cash Receipts, Expenditures and Unencumbered Cash
For the Year Ended June 30, 2010
4
Statement 1
Page 2 of 3
Ending Encumbrances
Cash Unencumbered and Accounts Ending
Receipts Expenditures Cash Balance Payable Cash Balance
352,781.87 338,775.00 655,407.13 0.00 655,407.13
4,517.56 8,900.00 130,106.27 0.00 130,106.27
8,030,800.07$ 7,505,562.86$ 3,399,513.51$ 172,774.01$ 3,572,287.52$
5
Statement 1
Page 3 of 3
Balance to be accounted for: 3,572,287.52$
Composition of Cash:
Petty Cash Accounts:
Checking Account - Citizens Bank, Medicine Lodge, KS
Central Office (Reconciled) 500.00$
High School (Reconciled) 900.00
Elementary School (Reconciled) 200.00
Other Board Accounts:
NOW Account-Citizens Bank, Medicine Lodge, KS 801,443.52
Less Outstanding Checks (484,890.61)
NOW Account-Peoples Bank, Medicine Lodge, KS 1,586.40
MMA Account-Citizens Bank, Medicine Lodge, KS 162,147.31
MMA Account-Peoples Bank, Medicine Lodge, KS 2,950,209.60
Certificate of Deposits-Peoples Bank, Medicine Lodge, KS 1,981.39
Activity Fund Accounts:
Checking Account-Citizens Bank, Medicine Lodge, KS
Elementary School (Reconciled) 565.43
NOW Account-Citizens Bank, Medicine Lodge, KS
High School (Reconciled) 40,980.68
Scholarship Account (Reconciled) 130,737.56
Total Cash 3,606,361.28
Total Agency Fund per Statement 4 (34,073.76)
Total Reporting Entity Excluding Agency Funds 3,572,287.52$
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
Summary of Cash Receipts, Expenditures and Unencumbered Cash
For the Year Ended June 30, 2010
The notes to the financial statements are an integral part of this statement.
6
Adjustment to
Certified Comply with
Budget Legal Max
Governmental Type Funds:
General Funds:
General Fund 3,940,034.00$ (166,081.00)$
Supplemental General Fund 1,263,599.00 (3,723.00)
Special Revenue Funds:
At-Risk (4 Yr Old) Fund 43,571.00 XXXXXXXX
At-Risk Fund 336,884.00 XXXXXXXX
Capital Outlay Fund 957,156.00 XXXXXXXX
Driver Training Fund 21,527.00 XXXXXXXX
Food Service Fund 520,901.00 XXXXXXXX
Professional Development Fund 50,000.00 XXXXXXXX
Summer School Fund 15,000.00 XXXXXXXX
Special Education Fund 1,000,000.00 XXXXXXXX
Vocational Education Fund 266,819.00 XXXXXXXX
KPERS Special Retirement Fund 288,603.00 XXXXXXXX
Recreation Commission Fund 90,000.00 XXXXXXXX
Recreation Commission Employee Benefit Fund 4,161.00 XXXXXXXX
Debt Service Fund:
Bond & Interest Fund 339,775.00 XXXXXXXX
Funds
The notes to the financial statements are an integral part of this statement.
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
Summary of Expenditures - Actual and Budget
(Budgeted Funds Only)
For the Year Ended June 30, 2010
7
Statement 2
Adjustment for Total Expenditures Variance -
Qualifying Budget for Chargeable to Over
Budget Credits Comparison Current Year (Under)
7,893.97$ 3,781,846.97$ 3,781,846.97$ 0.00$
5,568.43 1,265,444.43 1,131,896.38 (133,548.05)
0.00 43,571.00 28,044.78 (15,526.22)
0.00 336,884.00 269,500.50 (67,383.50)
0.00 957,156.00 265,792.89 (691,363.11)
0.00 21,527.00 12,921.17 (8,605.83)
0.00 520,901.00 301,250.47 (219,650.53)
0.00 50,000.00 15,718.16 (34,281.84)
0.00 15,000.00 0.00 (15,000.00)
0.00 1,000,000.00 722,919.47 (277,080.53)
0.00 266,819.00 160,529.01 (106,289.99)
0.00 288,603.00 106,369.03 (182,233.97)
0.00 90,000.00 90,000.00 0.00
0.00 4,161.00 4,161.00 0.00
0.00 339,775.00 338,775.00 (1,000.00)
8
Statement 3
Page 1 of 40
Prior Year Variance
Actual Actual Budget Over (Under)
Cash Receipts
Taxes and Shared Revenue:
Ad Valorem Property Tax 1,491,699.50$ 1,271,369.31$ 1,209,134.00$ 62,235.31$
Delinquent Tax 5,552.83 12,482.58 21,509.00 (9,026.42)
Mineral Tax 203,574.84 82,490.41 110,795.00 (28,304.59)
Other Revenue from Local Sources:
Reimbursed Expenses 16,399.32 7,893.97 0.00 7,893.97
State Aid:
Equalization Aid 2,219,161.00 1,626,178.00 1,907,026.00 (280,848.00)
Machinery & Equipment Aid 8,709.35 6,615.40 0.00 6,615.40
Special Education Aid 446,752.00 645,412.00 490,601.00 154,811.00
Federal Aid:
ARRA 0.00 185,970.00 185,970.00 0.00
Total Cash Receipts 4,391,848.84 3,838,411.67 3,925,035.00$ (86,623.33)$
Expenditures
Instruction 1,834,061.07 1,691,074.83 1,885,731.00 (194,656.17)
Student Support Services 145,512.73 108,159.02 150,210.00 (42,050.98)
Health Services 7,903.25 16,758.75 0.00 16,758.75
Instructional Support Staff 121,060.23 141,436.65 138,848.00 2,588.65
General Administration 239,417.01 231,116.86 247,605.00 (16,488.14)
School Administration 345,795.76 249,428.71 357,797.00 (108,368.29)
Operations & Maintenance 363,818.88 300,170.03 394,738.00 (94,567.97)
Operations & Maint. (Transportation) 5,028.46 5,502.13 7,438.00 (1,935.87)
Transportation Supervision 3,270.28 3,186.32 4,270.00 (1,083.68)
Vehicle Operating Services 115,584.63 109,248.07 127,980.00 (18,731.93)
Vehicle & Maintenance Services 93,266.90 97,926.83 94,520.00 3,406.83
Other Student Transportation Services 40,206.18 31,284.62 40,296.00 (9,011.38)
Operating Transfers 1,030,193.94 796,554.15 490,601.00 305,953.15
Adjustment to Comply with Legal Max (166,081.00) 166,081.00
Legal General Fund Budget 4,345,119.32 3,781,846.97 3,773,953.00 7,893.97
Adjustment for Qualifying Budget Credits 7,893.97 (7,893.97)
Total Expenditures 4,345,119.32 3,781,846.97 3,781,846.97$ 0.00$
Receipts Over (Under) Expenditures 46,729.52 56,564.70
Unencumbered Cash, Beginning (171,668.45) (124,938.93)
Unencumbered Cash, Ending (124,938.93)$ (68,374.23)$ - See Note 3
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
GENERAL FUND
Statement of Cash Receipts and Expenditures - Actual and Budget
For the Year Ended June 30, 2010
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
Current Year
The notes to the financial statements are an integral part of this statement.
9
Statement 3
Page 2 of 40
Prior Year Variance
Actual Actual Budget Over (Under)
Cash Receipts
Taxes and Shared Revenue:
Ad Valorem Property Tax 1,213,543.67$ 1,043,105.02$ 959,188.00$ 83,917.02$
Delinquent Tax 5,126.62 10,988.03 17,454.00 (6,465.97)
Motor Veh./16-20M Veh. Tax 64,395.04 68,711.75 63,451.00 5,260.75
Recreational Vehicle Tax 984.50 974.88 1,019.00 (44.12)
Other Revenue from Local Sources:
Reimbursed Expenses 4,924.55 5,568.43 0.00 5,568.43
State Aid:
Machinery & Equipment Aid 6,633.44 5,225.98 0.00 5,225.98
Total Cash Receipts 1,295,607.82 1,134,574.09 1,041,112.00$ 93,462.09$
Expenditures
Instruction:
Salaries 16,417.81 17,405.03 17,418.00 (12.97)
Employee Benefits 3,037.54 1,291.25 3,161.00 (1,869.75)
Purchased Professional Services 49,217.38 3,557.56 50,515.00 (46,957.44)
Supplies 9,905.53 11,532.96 12,124.00 (591.04)
Student Support Services:
Salaries 0.00 0.00 9,782.00 (9,782.00)
Health Services
Health Services 7,903.25 0.00 0.00 0.00
Instructional Support Staff:
Purchased Professional Services 50,592.23 0.00 50,592.00 (50,592.00)
Supplies 49.99 0.00 70.00 (70.00)
Property (Equip & Furn) 16,393.21 43,384.34 25,643.00 17,741.34
General Administration:
Employee Benefits 1,291.00 0.00 1,589.00 (1,589.00)
Purchased Professional Services 0.00 0.00 4,213.00 (4,213.00)
Other 0.00 2,995.10 0.00 2,995.10
School Administration:
Other Purchased Services 7,825.00 0.00 8,210.00 (8,210.00)
Operations & Maintenance:
Purchased Professional Services 14,285.00 0.00 16,785.00 (16,785.00)
Purchased Property Services 50,232.12 39,895.45 18,923.00 20,972.45
Other Purchased Services 60,562.00 650.00 0.00 650.00
Heating 46,391.22 44,571.01 0.00 44,571.01
Electricity 124,694.71 101,468.31 0.00 101,468.31
Statement of Cash Receipts and Expenditures - Actual and Budget
For the Year Ended June 30, 2010
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
SUPPLEMENTAL GENERAL FUND
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
Current Year
The notes to the financial statements are an integral part of this statement.
10
Statement 3
Page 3 of 40
Prior Year Variance
Actual Actual Budget Over (Under)
Expenditures (Cont'd.)
Other Support Services:
Other Purchased Services 0.00 2,595.00 0.00 2,595.00
Operating Transfers:
To At-Risk (4 Yr Old) 17,116.89 16,550.20 40,427.00 (23,876.80)
To At-Risk 243,383.42 345,710.40 340,010.00 5,700.40
To Driver Training 5,000.00 800.19 15,000.00 (14,199.81)
To Food Service 120,000.00 0.00 125,300.00 (125,300.00)
To Professional Development 20,000.00 0.00 12,335.00 (12,335.00)
To Special Education 141,944.63 329,410.32 285,502.00 43,908.32
To Vocational Education 184,525.62 170,079.26 226,000.00 (55,920.74)
Adjustment for Qualifying Budget Credits (3,723.00) 3,723.00
Legal Supplemental General Fund Budget 1,190,768.55 1,131,896.38 1,259,876.00 (127,979.62)
Adjustment for Qualifying Budget Credits 5,568.43 (5,568.43)
Total Expenditures 1,190,768.55 1,131,896.38 1,265,444.43 (133,548.05)
Receipts Over (Under) Expenditures 104,839.27 2,677.71
Unencumbered Cash, Beginning 117,527.65 222,366.92
Unencumbered Cash, Ending 222,366.92$ 225,044.63$
Current Year
For the Year Ended June 30, 2010
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
SUPPLEMENTAL GENERAL FUND (Cont'd.)
Statement of Cash Receipts and Expenditures - Actual and Budget
The notes to the financial statements are an integral part of this statement.
11
Statement 3
Page 4 of 40
Prior Year Variance
Actual Actual Budget Over (Under)
Cash Receipts
Operating Transfers:
From General 9,657.50$ 27,000.00$ 0.00$ 27,000.00$
From Supplemental General 17,116.89 16,550.20 40,427.00 (23,876.80)
Total Cash Receipts 26,774.39 43,550.20 40,427.00$ 3,123.20$
Expenditures
Instruction:
Salaries 24,340.17 21,413.25 36,071.00 (14,657.75)
Employee Benefits 1,961.56 6,174.85 5,500.00 674.85
Supplies 899.60 456.68 2,000.00 (1,543.32)
Total Expenditures 27,201.33 28,044.78 43,571.00$ (15,526.22)$
Receipts Over (Under) Expenditures (426.94) 15,505.42
Unencumbered Cash, Beginning 5,000.00 4,573.06
Unencumbered Cash, Ending 4,573.06$ 20,078.48$
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
AT-RISK (4 YR OLD) FUND
Statement of Cash Receipts and Expenditures - Actual and Budget
For the Year Ended June 30, 2010
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
Current Year
The notes to the financial statements are an integral part of this statement.
12
Statement 3
Page 5 of 40
Prior Year Variance
Actual Actual Budget Over (Under)
Cash Receipts
Operating Transfers:
From General 76,753.44$ 0.00$ 0.00$ 0.00$
From Supplemental General 243,383.42 345,710.40 340,010.00 5,700.40
Total Cash Receipts 320,136.86 345,710.40 340,010.00$ 5,700.40$
Expenditures
Instruction:
Salaries 217,848.30 245,194.35 245,682.00 (487.65)
Employee Benefits 23,080.39 15,322.45 26,523.00 (11,200.55)
Supplies 9,995.18 8,409.67 10,258.00 (1,848.33)
Other 0.00 165.55 0.00 165.55
Student Support Services:
Property (Equip & Furn) 0.00 0.00 25,461.00 (25,461.00)
Instructional Support Staff:
Salaries 5,858.94 0.00 9,785.00 (9,785.00)
Employee Benefits 448.29 0.00 654.00 (654.00)
Other Purchased Services 0.00 125.00 0.00 125.00
School Administration:
Salaries 1,500.00 0.00 1,654.00 (1,654.00)
Employee Benefits 110.44 0.00 558.00 (558.00)
Other Purchased Services 0.00 283.48 0.00 283.48
Operations & Maintenance:
Supplies 0.00 0.00 2,815.00 (2,815.00)
Other 0.00 0.00 5,642.00 (5,642.00)
Student Transportation Services:
Salaries 1,161.21 0.00 3,564.00 (3,564.00)
Employee Benefits 143.71 0.00 2,288.00 (2,288.00)
Other Support Services:
Salaries 0.00 0.00 2,000.00 (2,000.00)
Total Expenditures 260,146.46 269,500.50 336,884.00$ (67,383.50)$
Receipts Over (Under) Expenditures 59,990.40 76,209.90
Unencumbered Cash, Beginning 5,000.00 64,990.40
Unencumbered Cash, Ending 64,990.40$ 141,200.30$
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
Current Year
The notes to the financial statements are an integral part of this statement.
AT-RISK FUND
Statement of Cash Receipts and Expenditures - Actual and Budget
For the Year Ended June 30, 2010
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
13
Statement 3
Page 6 of 40
Prior Year Variance
Actual Actual Budget Over (Under)
Cash Receipts
Taxes and Shared Revenue:
Ad Valorem Property Tax 309,678.83$ 268,784.83$ 254,458.00$ 14,326.83$
Delinquent Tax 978.82 2,671.03 4,478.00 (1,806.97)
Motor Veh./16-20M Veh. Tax 4,483.45 16,612.40 15,523.00 1,089.40
Recreational Vehicle Tax 55.16 237.80 249.00 (11.20)
Interest on Idle Funds 0.00 0.00 15,000.00 (15,000.00)
Other Revenue from Local Sources 10,389.93 17,521.70 50,000.00 (32,478.30)
State Aid:
Machinery & Equipment Aid 1,232.55 1,345.97 0.00 1,345.97
Total Cash Receipts 326,818.74 307,173.73 339,708.00$ (32,534.27)$
Expenditures
Instruction:
Property (Equip & Furn) 52,826.93 22,861.10 174,582.00 (151,720.90)
General Administration:
Property (Equip & Furn) 2,597.00 1,080.00 25,652.00 (24,572.00)
Operations & Maintenance:
Property (Equip & Furn) 370,889.71 164,395.79 356,420.00 (192,024.21)
Student Transportation:
Property (Equip & Buses) 0.00 70,400.00 125,640.00 (55,240.00)
Facility Acquis. & Constr. Services:
Site Improvement Services 6,467.15 7,056.00 0.00 7,056.00
Architectural & Engineering Serv. 0.00 0.00 18,450.00 (18,450.00)
Repair & Remodeling Building 281.43 0.00 256,412.00 (256,412.00)
Other 0.00 0.00 0.00 0.00
Total Expenditures 433,062.22 265,792.89 957,156.00$ (691,363.11)$
Receipts Over (Under) Expenditures (106,243.48) 41,380.84
Unencumbered Cash, Beginning 1,009,017.66 906,151.29
Prior Year Cancelled Encumbrances 3,377.11 0.00
Unencumbered Cash, Ending 906,151.29$ 947,532.13$
CAPITAL OUTLAY FUND
Statement of Cash Receipts and Expenditures - Actual and Budget
For the Year Ended June 30, 2010
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
Current Year
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
The notes to the financial statements are an integral part of this statement.
14
Statement 3
Page 7 of 40
Prior Year Variance
Actual Actual Budget Over (Under)
Cash Receipts
Other Revenue from Local Sources 1,439.10$ 0.00$ 1,401.00$ (1,401.00)$
State Aid:
State Safety Aid 1,216.00 2,350.00 1,400.00 950.00
Operating Transfers:
From General 0.00 15,000.00 0.00 15,000.00
From Supplemental General 5,000.00 800.19 15,000.00 (14,199.81)
Total Cash Receipts 7,655.10 18,150.19 17,801.00$ 349.19$
Expenditures
Instruction:
Salaries 11,599.60 10,725.66 12,589.00 (1,863.34)
Employee Benefits 923.09 869.57 1,594.00 (724.43)
Supplies 0.00 0.00 50.00 (50.00)
Instructional Support Staff:
Supplies 0.00 0.00 652.00 (652.00)
Vehicle Oper., Maint. & Serv.:
Insurance 1,502.00 748.00 2,514.00 (1,766.00)
Motor Fuel 415.22 500.90 564.00 (63.10)
Property (Equip & Furn) 1,554.13 0.00 3,564.00 (3,564.00)
Other 0.00 77.04 0.00 77.04
Total Expenditures 15,994.04 12,921.17 21,527.00$ (8,605.83)$
Receipts Over (Under) Expenditures (8,338.94) 5,229.02
Unencumbered Cash, Beginning 15,537.77 7,198.83
Unencumbered Cash, Ending 7,198.83$ 12,427.85$
For the Year Ended June 30, 2010
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
Current Year
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
The notes to the financial statements are an integral part of this statement.
DRIVER TRAINING FUND
Statement of Cash Receipts and Expenditures - Actual and Budget
15
Statement 3
Page 8 of 40
Prior Year Variance
Actual Actual Budget Over (Under)
Cash Receipts
Local Sources:
Interest on Idle Funds 44,878.14$ 0.00$ 45,000.00$ (45,000.00)$
Food Sales 138,572.97 109,016.51 146,645.00 (37,628.49)
Other Revenue from Local Sources 6,501.26 6,082.01 6,684.00 (601.99)
State Aid:
State Food Assistance 3,016.05 2,658.02 3,285.00 (626.98)
Federal Aid:
Child Nutrition Program 106,216.27 111,927.01 106,848.00 5,079.01
Operating Transfers:
From General 0.00 35,000.00 0.00 35,000.00
From Supplemental General 120,000.00 0.00 125,300.00 (125,300.00)
Total Cash Receipts 419,184.69 264,683.55 433,762.00$ (169,078.45)$
Expenditures
Operations & Maintenance:
Salaries 18,800.00 13,350.00 26,450.00 (13,100.00)
Purchased Property Services 10,350.00 7,100.00 9,066.00 (1,966.00)
Property (Equip & Furn) 0.00 557.80 0.00 557.80
Other 790.00 0.00 1,852.00 (1,852.00)
Food Service Operation:
Salaries 164,577.28 120,474.56 194,563.00 (74,088.44)
Employee Benefits 34,727.02 34,252.67 50,408.00 (16,155.33)
Other Purchased Services 882.15 1,071.70 9,002.00 (7,930.30)
Food & Supplies 165,153.80 115,980.25 193,562.00 (77,581.75)
Property (Equip & Furn) 279.66 758.45 358.00 400.45
Other 23,868.18 7,705.04 35,640.00 (27,934.96)
Total Expenditures 419,428.09 301,250.47 520,901.00$ (219,650.53)$
Receipts Over (Under) Expenditures (243.40) (36,566.92)
Unencumbered Cash, Beginning 131,782.11 131,538.71
Prior Year Cancelled Encumbrances 0.00 4,175.00
Unencumbered Cash, Ending 131,538.71$ 99,146.79$
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
Current Year
The notes to the financial statements are an integral part of this statement.
Statement of Cash Receipts and Expenditures - Actual and Budget
For the Year Ended June 30, 2010
FOOD SERVICE FUND
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
16
Statement 3
Page 9 of 40
Prior Year Variance
Actual Actual Budget Over (Under)
Cash Receipts
Other Revenue from Local Sources 0.00$ 0.00$ 20.00$ (20.00)$
State Aid:
Professional Development Aid 943.00 621.00 0.00 621.00
Operating Transfers:
From General 0.00 20,000.00 0.00 20,000.00
From Supplemental General 20,000.00 0.00 12,335.00 (12,335.00)
Total Cash Receipts 20,943.00 20,621.00 12,355.00$ 8,266.00$
Expenditures
Instructional Support Staff:
Salaries 8,694.50 6,158.52 9,100.00 (2,941.48)
Employee Benefits 674.35 492.64 760.00 (267.36)
Supplies 0.00 67.47 0.00 67.47
Other 2.00 0.00 25,140.00 (25,140.00)
Other Support Services:
Purchased Professional Services 6,974.24 5,676.80 10,000.00 (4,323.20)
Other Purchased Services 3,457.46 3,322.73 5,000.00 (1,677.27)
Total Expenditures 19,802.55 15,718.16 50,000.00$ (34,281.84)$
Receipts Over (Under) Expenditures 1,140.45 4,902.84
Unencumbered Cash, Beginning 35,883.26 37,023.71
Unencumbered Cash, Ending 37,023.71$ 41,926.55$
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
PROFESSIONAL DEVELOPMENT FUND
Statement of Cash Receipts and Expenditures - Actual and Budget
For the Year Ended June 30, 2010
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
The notes to the financial statements are an integral part of this statement.
Current Year
17
Statement 3
Page 10 of 40
Prior Year Variance
Actual Actual Budget Over (Under)
Cash Receipts
None 0.00$ 0.00$ 0.00$ 0.00$
Total Cash Receipts 0.00 0.00 0.00$ 0.00$
Expenditures
Instruction:
Salaries 0.00 0.00 15,000.00 (15,000.00)
Total Expenditures 0.00 0.00 15,000.00$ (15,000.00)$
Receipts Over (Under) Expenditures 0.00 0.00
Unencumbered Cash, Beginning 15,000.00 15,000.00
Unencumbered Cash, Ending 15,000.00$ 15,000.00$
Statement of Cash Receipts and Expenditures - Actual and Budget
For the Year Ended June 30, 2010
The notes to the financial statements are an integral part of this statement.
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
SUMMER SCHOOL FUND
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
Current Year
18
Statement 3
Page 11 of 40
Prior Year Variance
Actual Actual Budget Over (Under)
Cash Receipts
Interest on Idle Funds 0.00$ 31,572.23$ 0.00$ 31,572.23$
Operating Transfers:
From General 699,428.62 699,554.15 490,601.00 208,953.15
From Supplemental General 141,944.63 329,410.32 285,502.00 43,908.32
Total Cash Receipts 841,373.25 1,060,536.70 776,103.00$ 284,433.70$
Expenditures
Instruction:
Other Purchased Services
Assessment 218,087.00 209,190.00 208,398.00 792.00
Flow-thru 560,568.00 477,163.00 470,601.00 6,562.00
Supplies 1,879.79 921.87 2,050.00 (1,128.13)
Other 34.56 43.87 287,451.00 (287,407.13)
Vehicle Operating Services:
Salaries 17,301.22 15,448.11 20,000.00 (4,551.89)
Employee Benefits 1,908.19 2,203.09 2,500.00 (296.91)
Other Purchased Services 2,218.00 9,322.60 2,500.00 6,822.60
Supplies 5,510.20 7,001.67 6,000.00 1,001.67
Other 340.46 1,625.26 500.00 1,125.26
Total Expenditures 807,847.42 722,919.47 1,000,000.00$ (277,080.53)$
Receipts Over (Under) Expenditures 33,525.83 337,617.23
Unencumbered Cash, Beginning 190,370.43 223,896.26
Unencumbered Cash, Ending 223,896.26$ 561,513.49$
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
For the Year Ended June 30, 2010
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
Statement of Cash Receipts and Expenditures - Actual and Budget
Current Year
The notes to the financial statements are an integral part of this statement.
SPECIAL EDUCATION FUND
19
Statement 3
Page 12 of 40
Prior Year Variance
Actual Actual Budget Over (Under)
Cash Receipts
Other Revenue from Local Sources 9,770.00$ 0.00$ 9,766.00$ (9,766.00)$
Operating Transfers:
From General 77,563.38 0.00 0.00 0.00
From Supplemental General 184,525.62 170,079.26 226,000.00 (55,920.74)
Total Cash Receipts 271,859.00 170,079.26 235,766.00$ (65,686.74)$
Expenditures
Instruction:
Salaries 158,528.91 118,784.71 168,943.00 (50,158.29)
Employee Benefits 27,615.27 27,093.14 48,085.00 (20,991.86)
Other Purchased Services 26,203.00 8,235.00 34,586.00 (26,351.00)
Supplies 8,307.11 4,816.57 9,845.00 (5,028.43)
Instructional Support Staff:
Other Purchased Services 948.56 681.36 1,949.00 (1,267.64)
Supplies 368.58 25.00 385.00 (360.00)
Property (Equip & Furn) 194.12 66.27 0.00 66.27
Other 0.00 0.00 712.00 (712.00)
Operations & Maintenance:
Purchased Property Services 185.52 6.98 2,314.00 (2,307.02)
Property (Equip & Furn) 273.92 819.98 0.00 819.98
Total Expenditures 222,624.99 160,529.01 266,819.00$ (106,289.99)$
Receipts Over (Under) Expenditures 49,234.01 9,550.25
Unencumbered Cash, Beginning 0.00 49,234.01
Prior Year Cancelled Encumbrances 0.00 0.01
Unencumbered Cash, Ending 49,234.01$ 58,784.27$
VOCATIONAL EDUCATION FUND
The notes to the financial statements are an integral part of this statement.
Statement of Cash Receipts and Expenditures - Actual and Budget
For the Year Ended June 30, 2010
Current Year
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
20
Statement 3
Page 13 of 40
Prior Year
Actual Actual
Cash Receipts
Other Revenue from Local Sources 1,279.56$ 500.00$
Total Cash Receipts 1,279.56 500.00
Expenditures
Instruction:
Supplies 0.00 192.00
Other 744.53 417.55
Total Expenditures 744.53 609.55
Receipts Over (Under) Expenditures 535.03 (109.55)
Unencumbered Cash, Beginning 0.00 535.03
Unencumbered Cash, Ending 535.03$ 425.48$
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
The notes to the financial statements are an integral part of this statement.
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
GIFTS AND GRANTS FUND
Statement of Cash Receipts and Expenditures - Actual
For the Year Ended June 30, 2010
21
Statement 3
Page 14 of 40
Prior Year Variance
Actual Actual Budget Over (Under)
Cash Receipts
State Aid:
KPERS 227,246.33$ 106,369.03$ 288,603.00$ (182,233.97)$
Total Cash Receipts 227,246.33 106,369.03 288,603.00$ (182,233.97)$
Expenditures
Instruction:
Employee Benefits 143,289.03 69,069.67 181,977.00 (112,907.33)
Student Support Services:
Employee Benefits 7,520.13 3,721.50 9,550.00 (5,828.50)
Instructional Support Staff:
Employee Benefits 7,459.46 3,392.45 9,473.00 (6,080.55)
General Administration:
Employee Benefits 12,630.25 6,451.83 16,040.00 (9,588.17)
School Administration:
Employee Benefits 21,304.99 8,780.61 27,057.00 (18,276.39)
Operations & Maintenance:
Employee Benefits 15,529.55 5,915.40 19,723.00 (13,807.60)
Student Transportation Services:
Employee Benefits 9,610.01 4,571.93 12,205.00 (7,633.07)
Food Service:
Employee Benefits 9,902.91 4,465.64 12,578.00 (8,112.36)
Total Expenditures 227,246.33 106,369.03 288,603.00$ (182,233.97)$
Receipts Over (Under) Expenditures 0.00 0.00
Unencumbered Cash, Beginning 0.00 0.00
Unencumbered Cash, Ending 0.00$ 0.00$
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
Current Year
The notes to the financial statements are an integral part of this statement.
For the Year Ended June 30, 2010
Statement of Cash Receipts and Expenditures - Actual and Budget
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
KPERS SPECIAL RETIREMENT FUND
22
Statement 3
Page 15 of 40
Prior Year
Actual Actual
Cash Receipts
Operating Transfer:
From General 166,791.00$ 0.00$
Total Cash Receipts 166,791.00 0.00
Expenditures
None 0.00 0.00
Total Expenditures 0.00 0.00
Receipts Over (Under) Expenditures 166,791.00 0.00
Unencumbered Cash, Beginning 266,081.00 432,872.00
Unencumbered Cash, Ending 432,872.00$ 432,872.00$
Statement of Cash Receipts and Expenditures - Actual
For the Year Ended June 30, 2010
The notes to the financial statements are an integral part of this statement.
CONTINGENCY RESERVE FUND
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
23
Statement 3
Page 16 of 40
Prior Year
Actual Actual
Cash Receipts
Rental and Material Fees 71,620.84$ 59,283.12$
Total Cash Receipts 71,620.84 59,283.12
Expenditures
Instruction:
Supplies 57,572.91 46,355.50
Total Expenditures 57,572.91 46,355.50
Receipts Over (Under) Expenditures 14,047.93 12,927.62
Unencumbered Cash, Beginning 71,424.96 85,472.89
Unencumbered Cash, Ending 85,472.89$ 98,400.51$
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
The notes to the financial statements are an integral part of this statement.
Statement of Cash Receipts and Expenditures - Actual
TEXTBOOK / STUDENT MATERIAL REVOLVING FUND
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
For the Year Ended June 30, 2010
24
Statement 3
Page 17 of 40
Prior Year Variance
Actual Actual Budget Over (Under)
Cash Receipts
Taxes and Shared Revenue:
Ad Valorem Property Tax 89,858.02$ 81,232.01$ 77,368.00$ 3,864.01$
Delinquent Tax 437.69 836.95 1,295.00 (458.05)
Motor Veh./16-20M Veh. Tax 5,008.86 5,007.25 4,628.00 379.25
Recreational Vehicle Tax 77.39 70.96 74.00 (3.04)
State Aid:
Machinery & Equipment Aid 637.62 406.58 0.00 406.58
Total Cash Receipts 96,019.58 87,553.75 83,365.00$ 4,188.75$
Expenditures
Community Service Operations 82,000.00 90,000.00 90,000.00 0.00
Total Expenditures 82,000.00 90,000.00 90,000.00$ 0.00$
Receipts Over (Under) Expenditures 14,019.58 (2,446.25)
Unencumbered Cash, Beginning 7,085.55 21,105.13
Unencumbered Cash, Ending 21,105.13$ 18,658.88$
For the Year Ended June 30, 2010
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
Current Year
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
RECREATION COMMISSION FUND
Statement of Cash Receipts and Expenditures - Actual and Budget
The notes to the financial statements are an integral part of this statement.
25
Statement 3
Page 18 of 40
Prior Year Variance
Actual Actual Budget Over (Under)
Cash Receipts
Taxes and Shared Revenue:
Ad Valorem Property Tax 8,064.48$ 86.08$ 33.00$ 53.08$
Delinquent Tax 44.44 66.51 115.00 (48.49)
Motor Veh./16-20M Veh. Tax 529.63 496.27 456.00 40.27
Recreational Vehicle Tax 8.22 7.03 7.00 0.03
State Aid:
Machinery & Equipment Aid 61.57 1.05 0.00 1.05
Total Cash Receipts 8,708.34 656.94 611.00$ 45.94$
Expenditures
Community Service Operations 8,000.00 4,161.00 4,161.00 0.00
Total Expenditures 8,000.00 4,161.00 4,161.00$ 0.00$
Receipts Over (Under) Expenditures 708.34 (3,504.06)
Unencumbered Cash, Beginning 2,841.86 3,550.20
Unencumbered Cash, Ending 3,550.20$ 46.14$
RECREATION COMMISSION EMPLOYEE BENEFIT FUND
Current Year
Statement of Cash Receipts and Expenditures - Actual and Budget
For the Year Ended June 30, 2010
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
The notes to the financial statements are an integral part of this statement.
26
Statement 3
Page 19 of 40
Prior Year
Actual Actual
Cash Receipts
Federal Aid:
Other Federal Grants Thru State 71,303.00$ 0.00$
Total Cash Receipts 71,303.00 0.00
Expenditures
Instruction:
Salaries 66,000.00 0.00
Employee Benefits 4,964.00 0.00
Supplies 339.00 0.00
Total Expenditures 71,303.00 0.00
Receipts Over (Under) Expenditures 0.00 0.00
Unencumbered Cash, Beginning 0.00 0.00
Unencumbered Cash, Ending 0.00$ 0.00$
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
The notes to the financial statements are an integral part of this statement.
For the Year Ended June 30, 2010
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
TITLE I 2009 FUND
Statement of Cash Receipts and Expenditures - Actual
27
Statement 3
Page 20 of 40
Prior Year
Actual Actual
Cash Receipts
Federal Aid:
Other Federal Grants Thru State 0.00$ 77,117.00$
Total Cash Receipts 0.00 77,117.00
Expenditures
Instruction:
Salaries 0.00 66,658.40
Employee Benefits 0.00 10,458.60
Total Expenditures 0.00 77,117.00
Receipts Over (Under) Expenditures 0.00 0.00
Unencumbered Cash, Beginning 0.00 0.00
Unencumbered Cash, Ending 0.00$ 0.00$
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
TITLE I 2010 FUND
Statement of Cash Receipts and Expenditures - Actual
For the Year Ended June 30, 2010
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
The notes to the financial statements are an integral part of this statement.
28
Statement 3
Page 21 of 40
Prior Year
Actual Actual
Cash Receipts
Federal Aid:
Other Federal Grants Thru State 0.00$ 36,918.00$
Total Cash Receipts 0.00 36,918.00
Expenditures
Instruction:
Salaries 0.00 36,184.11
Supplies 0.00 733.89
Total Expenditures 0.00 36,918.00
Receipts Over (Under) Expenditures 0.00 0.00
Unencumbered Cash, Beginning 0.00 0.00
Unencumbered Cash, Ending 0.00$ 0.00$
TITLE I ARRA FUND
Statement of Cash Receipts and Expenditures - Actual
For the Year Ended June 30, 2010
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
The notes to the financial statements are an integral part of this statement.
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
29
Statement 3
Page 22 of 40
Prior Year
Actual Actual
Cash Receipts
Federal Aid:
Other Federal Grants Thru State 32,283.00$ 0.00$
Total Cash Receipts 32,283.00 0.00
Expenditures
Instruction:
Salaries 32,283.00 0.00
Total Expenditures 32,283.00 0.00
Receipts Over (Under) Expenditures 0.00 0.00
Unencumbered Cash, Beginning 0.00 0.00
Unencumbered Cash, Ending 0.00$ 0.00$
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
TITLE II-A 2009 FUND
Statement of Cash Receipts and Expenditures - Actual
For the Year Ended June 30, 2010
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
The notes to the financial statements are an integral part of this statement.
30
Statement 3
Page 23 of 40
Prior Year
Actual Actual
Cash Receipts
Federal Aid:
Other Federal Grants Thru State 0.00$ 32,017.00$
Total Cash Receipts 0.00 32,017.00
Expenditures
Instruction:
Salaries 0.00 32,017.00
Total Expenditures 0.00 32,017.00
Receipts Over (Under) Expenditures 0.00 0.00
Unencumbered Cash, Beginning 0.00 0.00
Unencumbered Cash, Ending 0.00$ 0.00$
For the Year Ended June 30, 2010
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
The notes to the financial statements are an integral part of this statement.
Statement of Cash Receipts and Expenditures - Actual
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
TITLE II-A 2010 FUND
31
Statement 3
Page 24 of 40
Prior Year
Actual Actual
Cash Receipts
Federal Aid:
Other Federal Grants Thru State 681.00$ 0.00$
Total Cash Receipts 681.00 0.00
Expenditures
Instruction:
Purchased Professional Services 171.00 0.00
Supplies 510.00 0.00
Total Expenditures 681.00 0.00
Receipts Over (Under) Expenditures 0.00 0.00
Unencumbered Cash, Beginning 0.00 0.00
Unencumbered Cash, Ending 0.00$ 0.00$
The notes to the financial statements are an integral part of this statement.
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
For the Year Ended June 30, 2010
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
TITLE II-D 2009 FUND
Statement of Cash Receipts and Expenditures - Actual
32
Statement 3
Page 25 of 40
Prior Year
Actual Actual
Cash Receipts
Federal Aid:
Other Federal Grants Thru State 0.00$ 612.00$
Total Cash Receipts 0.00 612.00
Expenditures
Instruction:
Supplies 0.00 612.00
Total Expenditures 0.00 612.00
Receipts Over (Under) Expenditures 0.00 0.00
Unencumbered Cash, Beginning 0.00 0.00
Unencumbered Cash, Ending 0.00$ 0.00$
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
TITLE II-D 2010 FUND
Statement of Cash Receipts and Expenditures - Actual
For the Year Ended June 30, 2010
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
The notes to the financial statements are an integral part of this statement.
33
Statement 3
Page 26 of 40
Prior Year
Actual Actual
Cash Receipts
Federal Aid:
Other Federal Grants Thru State 0.00$ 0.00$
Total Cash Receipts 0.00 0.00
Expenditures
Instruction:
Supplies 0.00 1,506.00
Total Expenditures 0.00 1,506.00
Receipts Over (Under) Expenditures 0.00 (1,506.00)
Unencumbered Cash, Beginning 0.00 0.00
Unencumbered Cash, Ending (See Note 3) 0.00$ (1,506.00)$
For the Year Ended June 30, 2010
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
The notes to the financial statements are an integral part of this statement.
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
Statement of Cash Receipts and Expenditures - Actual
TITLE II-D ARRA FUND
34
Statement 3
Page 27 of 40
Prior Year
Actual Actual
Cash Receipts
Federal Aid:
US Dept of Education 2,439.49$ 0.00$
Total Cash Receipts 2,439.49 0.00
Expenditures
Instruction:
Property (Equip & Furn) 1,034.49 0.00
Total Expenditures 1,034.49 0.00
Receipts Over (Under) Expenditures 1,405.00 0.00
Unencumbered Cash, Beginning (1,405.00) 0.00
Unencumbered Cash, Ending 0.00$ 0.00$
Statement of Cash Receipts and Expenditures - Actual
For the Year Ended June 30, 2010
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
REAP GRANT 2008 FUND
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
The notes to the financial statements are an integral part of this statement.
35
Statement 3
Page 28 of 40
Prior Year
Actual Actual
Cash Receipts
Federal Aid:
US Dept of Education 2,975.51$ 0.00$
Total Cash Receipts 2,975.51 0.00
Expenditures
Instruction:
Property (Equip & Furn) 2,975.51 0.00
Total Expenditures 2,975.51 0.00
Receipts Over (Under) Expenditures 0.00 0.00
Unencumbered Cash, Beginning 0.00 0.00
Unencumbered Cash, Ending 0.00$ 0.00$
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
The notes to the financial statements are an integral part of this statement.
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
REAP GRANT 2009 FUND
Statement of Cash Receipts and Expenditures - Actual
For the Year Ended June 30, 2010
36
Statement 3
Page 29 of 40
Prior Year
Actual Actual
Cash Receipts
Federal Aid:
Other Federal Grants Thru State 285.00$ 0.00$
Total Cash Receipts 285.00 0.00
Expenditures
Instruction:
Supplies 285.00 0.00
Total Expenditures 285.00 0.00
Receipts Over (Under) Expenditures 0.00 0.00
Unencumbered Cash, Beginning 0.00 0.00
Unencumbered Cash, Ending 0.00$ 0.00$
Statement of Cash Receipts and Expenditures - Actual
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
DRUG FREE 2008 FUND
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
The notes to the financial statements are an integral part of this statement.
For the Year Ended June 30, 2010
37
Statement 3
Page 30 of 40
Prior Year
Actual Actual
Cash Receipts
Federal Aid:
Other Federal Grants Thru State 534.00$ 1,080.00$
Total Cash Receipts 534.00 1,080.00
Expenditures
Instruction:
Purchased Professional Services 90.90 0.00
Other Purchased Services 75.00 0.00
Supplies 1,448.10 21.41
Total Expenditures 1,614.00 21.41
Receipts Over (Under) Expenditures (1,080.00) 1,058.59
Unencumbered Cash, Beginning 0.00 (1,080.00)
Prior Year Cancelled Encumbrances 0.00 21.41
Unencumbered Cash, Ending (1,080.00)$ 0.00$
DRUG FREE 2009 FUND
Statement of Cash Receipts and Expenditures - Actual
For the Year Ended June 30, 2010
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
The notes to the financial statements are an integral part of this statement.
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
38
Statement 3
Page 31 of 40
Prior Year
Actual Actual
Cash Receipts
Federal Aid:
Other Federal Grants Thru State 0.00$ 1,574.00$
Total Cash Receipts 0.00 1,574.00
Expenditures
Instruction:
Supplies 0.00 1,574.00
Total Expenditures 0.00 1,574.00
Receipts Over (Under) Expenditures 0.00 0.00
Unencumbered Cash, Beginning 0.00 0.00
Unencumbered Cash, Ending 0.00$ 0.00$
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
DRUG FREE 2010 FUND
Statement of Cash Receipts and Expenditures - Actual
For the Year Ended June 30, 2010
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
The notes to the financial statements are an integral part of this statement.
39
Statement 3
Page 32 of 40
Prior Year
Actual Actual
Cash Receipts
Other Revenue from Local Sources 11,026.84$ 836.55$
Total Cash Receipts 11,026.84 836.55
Expenditures
Instruction:
Purchased Professional Services 0.00 790.21
Other Purchased Services 7,786.98 7,748.59
Total Expenditures 7,786.98 8,538.80
Receipts Over (Under) Expenditures 3,239.86 (7,702.25)
Unencumbered Cash, Beginning 4,462.39 7,702.25
Unencumbered Cash, Ending 7,702.25$ 0.00$
The notes to the financial statements are an integral part of this statement.
For the Year Ended June 30, 2010
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
KAN-ED GRANT FUND
Statement of Cash Receipts and Expenditures - Actual
40
Statement 3
Page 33 of 40
Prior Year
Actual Actual
Cash Receipts
Other Revenue from Local Sources 0.00$ 1,000.00$
Total Cash Receipts 0.00 1,000.00
Expenditures
Instruction:
Other Purchased Services 200.00 1,000.00
Total Expenditures 200.00 1,000.00
Receipts Over (Under) Expenditures (200.00) 0.00
Unencumbered Cash, Beginning 200.00 0.00
Unencumbered Cash, Ending 0.00$ 0.00$
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
The notes to the financial statements are an integral part of this statement.
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
SCK LIBRARY SYSTEMS GRANT FUND
Statement of Cash Receipts and Expenditures - Actual
For the Year Ended June 30, 2010
41
Statement 3
Page 34 of 40
Prior Year
Actual Actual
Cash Receipts
Other Revenue from Local Sources 8,128.70$ 8,059.00$
Total Cash Receipts 8,128.70 8,059.00
Expenditures
Instruction:
Salaries 6,936.38 6,765.20
Employee Benefits 524.45 593.80
Supplies 667.87 700.00
Total Expenditures 8,128.70 8,059.00
Receipts Over (Under) Expenditures 0.00 0.00
Unencumbered Cash, Beginning 0.00 0.00
Unencumbered Cash, Ending 0.00$ 0.00$
For the Year Ended June 30, 2010
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
The notes to the financial statements are an integral part of this statement.
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
MLIS - WE CARE GRANT FUND
Statement of Cash Receipts and Expenditures - Actual
42
Statement 3
Page 35 of 40
Prior Year
Actual Actual
Cash Receipts
Other Revenue from Local Sources 3,618.45$ 4,665.34$
Total Cash Receipts 3,618.45 4,665.34
Expenditures
Instruction:
Other 4,124.67 4,159.12
Total Expenditures 4,124.67 4,159.12
Receipts Over (Under) Expenditures (506.22) 506.22
Unencumbered Cash, Beginning 0.00 (506.22)
Unencumbered Cash, Ending (506.22)$ 0.00$
The notes to the financial statements are an integral part of this statement.
For the Year Ended June 30, 2010
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
Statement of Cash Receipts and Expenditures - Actual
CARL PERKINS FUND
43
Statement 3
Page 36 of 40
Prior Year
Actual Actual
Cash Receipts
None 0.00$ 0.00$
Total Cash Receipts 0.00 0.00
Expenditures
None 0.00 0.00
Total Expenditures 0.00 0.00
Receipts Over (Under) Expenditures 0.00 0.00
Unencumbered Cash, Beginning 1,707.35 1,707.35
Unencumbered Cash, Ending 1,707.35$ 1,707.35$
Statement of Cash Receipts and Expenditures - Actual
PCC - TECH PREP CONSORTIUM FUND
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
For the Year Ended June 30, 2010
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
The notes to the financial statements are an integral part of this statement.
44
Statement 3
Page 37 of 40
Prior Year
Actual Actual
Cash Receipts
Other Revenue from Local Sources 0.00$ 0.00$
Total Cash Receipts 0.00 0.00
Expenditures
Instruction:
Supplies 5.78 0.00
Total Expenditures 5.78 0.00
Receipts Over (Under) Expenditures (5.78) 0.00
Unencumbered Cash, Beginning 1,017.63 1,011.85
Unencumbered Cash, Ending 1,011.85$ 1,011.85$
Statement of Cash Receipts and Expenditures - Actual
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
PHOTO SHOOT GRANT FUND
For the Year Ended June 30, 2010
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
The notes to the financial statements are an integral part of this statement.
45
Statement 3
Page 38 of 40
Prior Year
Actual Actual
Cash Receipts
Federal Aid:
Other Federal Grants Thru State 0.00$ 750.00$
Total Cash Receipts 0.00 750.00
Expenditures
Instruction:
Supplies 0.00 750.00
Total Expenditures 0.00 750.00
Receipts Over (Under) Expenditures 0.00 0.00
Unencumbered Cash, Beginning 0.00 0.00
Unencumbered Cash, Ending 0.00$ 0.00$
SCHOOL HEALTH PROGRAM FUND
The notes to the financial statements are an integral part of this statement.
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
Statement of Cash Receipts and Expenditures - Actual
For the Year Ended June 30, 2010
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
46
Statement 3
Page 39 of 40
Prior Year Variance
Actual Actual Budget Over (Under)
Cash Receipts
Taxes and Shared Revenue:
Ad Valorem Property Tax 389,045.73$ 324,301.08$ 306,998.00$ 17,303.08$
Delinquent Tax 2,169.20 3,716.95 5,571.00 (1,854.05)
Motor Veh./16-20M Veh. Tax 24,191.78 22,814.73 20,978.00 1,836.73
Recreational Vehicle Tax 374.06 323.05 337.00 (13.95)
Other Revenue from Local Sources 5.19 0.00 0.00 0.00
State Aid:
Machinery & Equipment Aid 2,253.40 1,626.06 0.00 1,626.06
Total Cash Receipts 418,039.36 352,781.87 333,884.00$ 18,897.87$
Expenditures
Interest 74,090.00 63,775.00 63,775.00 0.00
Commission and Postage 0.00 0.00 1,000.00 (1,000.00)
Bond Principal 255,000.00 275,000.00 275,000.00 0.00
Total Expenditures 329,090.00 338,775.00 339,775.00$ (1,000.00)$
Receipts Over (Under) Expenditures 88,949.36 14,006.87
Unencumbered Cash, Beginning 552,450.90 641,400.26
Unencumbered Cash, Ending 641,400.26$ 655,407.13$
Statement of Cash Receipts and Expenditures - Actual and Budget
BOND AND INTEREST FUND
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
For the Year Ended June 30, 2010
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
Current Year
The notes to the financial statements are an integral part of this statement.
47
Statement 3
Page 40 of 40
Prior Year
Actual Actual
Cash Receipts
Local Sources:
Interest 1,493.63$ 762.56$
Donations 5,085.00 3,755.00
Total Cash Receipts 6,578.63 4,517.56
Expenditures
Scholarships 5,650.00 8,900.00
Total Expenditures 5,650.00 8,900.00
Receipts Over (Under) Expenditures 928.63 (4,382.44)
Unencumbered Cash, Beginning 133,560.08 134,488.71
Unencumbered Cash, Ending 134,488.71$ 130,106.27$
Statement of Cash Receipts and Expenditures - Actual
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
The notes to the financial statements are an integral part of this statement.
SCHOLARSHIP FUND
For the Year Ended June 30, 2010
48
Statement 4
Beginning Cash Cash Ending
Cash Balance Receipts Disbursements Cash Balance
Medicine Lodge High School:
Class of 2010 1,710.02$ 330.00$ 1,941.63$ 98.39$
Class of 2011 278.60 7,281.60 5,463.37 2,096.83
Class of 2013 0.00 12.60 0.00 12.60
Class of 2014 0.00 100.00 0.00 100.00
American Field Service 2,839.50 7,520.26 5,443.35 4,916.41
Band 605.63 605.68 1,044.19 167.12
Cheerleaders 3,190.18 7,401.38 8,010.20 2,581.36
Drama Club 4,188.56 4,866.00 3,796.62 5,257.94
FFA 0.58 25,125.12 24,101.65 1,024.05
M Club 359.38 229.33 413.91 174.80
National Honor Society 601.06 12,878.36 8,031.78 5,447.64
Pep Club 571.69 583.48 574.14 581.03
SADD 1.76 0.00 0.00 1.76
Science Club 2,776.76 5,379.24 3,794.82 4,361.18
Show Choir Club 0.84 0.00 0.00 0.84
Student Council 6,383.48 18,487.40 21,935.03 2,935.85
Recycle 0.00 1,088.38 112.93 975.45
Dance Team Club 265.59 0.12 0.00 265.71
Future Educators of America 399.16 0.25 0.00 399.41
Make a Difference Grant 25.00 0.00 0.00 25.00
FCCLA 961.00 0.55 0.00 961.55
Campout 0.00 406.55 55.34 351.21
Youth for Christ 357.62 0.23 0.00 357.85
Student Love 426.79 269.28 281.72 414.35
Total Medicine Lodge High School 25,943.20 92,565.81 85,000.68 33,508.33
Medicine Lodge Middle School:
Student Council 570.80 0.00 570.80 0.00
Jr. National Honor Society 3,609.94 32.00 3,641.94 0.00
Recycle Club 674.38 0.00 674.38 0.00
Total Medicine Lodge Middle School 4,855.12 32.00 4,887.12 0.00
Medicine Lodge Elementary School:
Student Council 570.81 679.45 684.83 565.43
Total Medicine Lodge Elementary School 570.81 679.45 684.83 565.43
Total Agency Funds 31,369.13$ 93,277.26$ 90,572.63$ 34,073.76$
The notes to the financial statements are an integral part of this statement.
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
AGENCY FUNDS
Statement of Cash Receipts and Cash Disbursements
For the Year Ended June 30, 2010
Fund
49
Beginning Prior Year
Unencumbered Cancelled Cash
Cash Balance Encumbrances Receipts
District Activity Funds:
Medicine Lodge High School:
Yearbook 0.00$ 0.00$ 3,262.10$
Memorial 1,130.09 0.00 501.20
Sales Tax 0.00 0.00 6,326.74
Athletics 3,249.53 0.00 38,732.08
Total Medicine Lodge High School 4,379.62 0.00 48,822.12
Medicine Lodge Middle School:
Campout Fund 406.55 0.00 0.00
Total Medicine Lodge Middle School 406.55 0.00 0.00
Medicine Lodge Elementary School:
Memory Book 0.00 0.00 1,687.00
Agenda 0.00 0.00 509.00
Total Medicine Lodge Elementary School 0.00 0.00 2,196.00
Total District Activity Funds 4,786.17$ 0.00$ 51,018.12$
The notes to the financial statements are an integral part of this statement.
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
DISTRICT ACTIVITY FUNDS
For the Year Ended June 30, 2010
Fund
50
Statement 5
Add:
Outstanding
Ending Encumbrances
Unencumbered And Accounts Ending
Expenditures Cash Balance Payable Cash Balance
3,262.10$ 0.00$ 0.00$ 0.00$
1,000.00 631.29 0.00 631.29
6,326.74 0.00 0.00 0.00
34,509.26 7,472.35 0.00 7,472.35
45,098.10 8,103.64 0.00 8,103.64
406.55 0.00 0.00 0.00
406.55 0.00 0.00 0.00
1,687.00 0.00 0.00 0.00
509.00 0.00 0.00 0.00
2,196.00 0.00 0.00 0.00
47,700.65$ 8,103.64$ 0.00$ 8,103.64$
51
Note 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. REPORTING ENTITY
Unified School District No. 254, Medicine Lodge, Kansas is a municipal corporation governed by an elected seven
member board. A primary government is a legal entity or public politic and includes all funds, organizations,
institutions, agencies, departments, and offices that are not legally separate. Such legally separate entities are referred
to as component units. Unified School District No. 254 has no component units.
The North Barber County Recreation Commission is a joint recreation system established by the District and the City
of Medicine Lodge, Kansas, in accordance with K.S.A. 12-1924. The tax funds for the operation of the Recreation
Commission are levied by the District and are remitted directly to the Recreation Commission and disbursed by that
Recreation Commission. Accordingly, the accompanying financial statements do not include the financial statements
of the Recreation Commission.
B. FUND ACCOUNTING
A fund is defined as an independent fiscal and accounting entity with a self-balancing set of accounts recording cash
and other financial resources, together with all related liabilities and residual equities or balances, and changes
therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in
accordance with special regulations, restrictions or limitations.
The following types of funds comprise the financial activities of Unified School District No. 254, Medicine Lodge,
Kansas for the year ended June 30, 2010:
GOVERNMENTAL FUNDS
General Funds--to account for all unrestricted resources except those required to be accounted for in another fund.
Special Revenue Funds--to account for the proceeds of specific revenue sources (other than special assessments or
major capital projects) that are restricted by law or administrative action to expenditure for specified purposes.
Debt Service Fund--to account for the accumulation of resources from and the payment of, interest and principal on
general long-term debt which are general obligations of USD 254.
FIDUCIARY FUNDS:
Trust and Agency Funds--to account for assets held by a governmental unit in a trustee capacity or as an agent for
individual, private organizations, other governmental units, and/or other funds. These include (a) Pension Trust
Funds, (b) Investment Trust Funds, (c) Private-purpose Trust Funds, and (d) Agency Funds.
UNIFIED SCHOOL DISTRICT NO. 254
NOTES TO FINANCIAL STATEMENTS
June 30, 2010
52
C. BASIS OF ACCOUNTING
Statutory Basis of Accounting: The statutory basis of accounting, as used in the preparation of these statutory basis
financial statements, is designed to demonstrate compliance with the cash basis and budget laws of the State of
Kansas. Cash receipts are recognized when the cash balance of a fund is increased. Expenditures include
disbursements, accounts payable, and encumbrances, with disbursements being adjusted for prior year’s accounts
payable and encumbrances. Encumbrances are commitments related to unperformed (executory) contracts for goods
and services, and are usually evidenced by a purchase order or written contract. For an interfund transaction, a cash
receipt is recorded in the fund receiving cash from another fund, and an expenditure would be charged in the fund
from which the transfer is made.
The District has approved a resolution that is in compliance with K.S.A. 75-1120a(c), waiving the requirement for
application of generally accepted accounting principles and allowing the District to use the statutory basis of
accounting.
Departure from Accounting Principles Generally Accepted in the United States of America: The basis of accounting
described above results in a financial statement presentation, which shows cash receipts, expenditures, cash and
unencumbered cash balances, and expenditures compared to budget. Balance sheets that would have shown
noncash assets such as receivables, inventories, and prepaid expense, liabilities such as deferred revenue and
matured principal and interest payable, and reservations of the fund balance are not presented. Under accounting
principles generally accepted in the United States of America, encumbrances are only recognized as a reservation of
fund balance; encumbrances outstanding at year end do not constitute expenditures or liabilities. Consequently, the
expenditures as reported do not present the cost of goods and services received during the fiscal year in accordance
with generally accepted accounting principles. Capital assets that account for the land, buildings, and equipment
owned by the municipality are not presented in the financial statements. Also, long-term debt such as general
obligation bonds, revenue bonds, capital leases, temporary notes, and compensated absences are not presented in
the financial statements.
D. CASH AND INVESTMENTS
Cash balances from all funds are combined and invested to the extent available. Cash and investments consist of
checking accounts, interest bearing checking accounts, money market accounts and certificate of deposits. Earnings
from these investments are allocated to designated funds. Cash and investments are stated at cost.
E. COMPENSATED ABSENCES
Certified employees are credited with fifteen days of sick leave at the beginning of each contract year, cumulative to a
maximum of sixty days. They will be paid for any unused sick days that accumulate beyond sixty days at the rate of
$15.00 per day. This payment will be added to the final check of the year and no other payment will be made upon
termination, therefore, there is no potential liability for sick leave as of June 30, 2010.
Certified employees are also credited with two days personal leave, which is not cumulative to the next year. Any
unused personal leave will be credited to the employee's sick leave at the end of each year, therefore, there is no
potential liability for personal leave as of June 30, 2010.
Classified employees, after the first full year of employment, will receive ten days of paid vacation each year. After ten
years of continuous employment, one additional day of vacation will be given each year of employment up to a
maximum of fifteen days. No more than five days of vacation time is cumulative from year to year. Unused vacation
time is not paid upon separation of employment, therefore, there is no potential liability for vacation time as of June 30,
2010.
53
E. COMPENSATED ABSENCES (Cont'd.)
Classified employees are credited with fifteen days of sick leave at the beginning of each contract year, cumulative to
a maximum of sixty days. They will be paid for any unused sick days that accumulate beyond sixty days at the rate of
$15.00 per day. This payment will be added to the final check of the year and no other payment will be made upon
termination, therefore, there is no potential liability for sick leave as of June 30, 2010.
Classified employees are also credited with two days personal leave, which is not cumulative to the next year. Any
unused personal leave will be credited to the employee's sick leave at the end of each year, therefore, there is no
potential liability for personal leave as of June 30, 2010.
F. COMPARATIVE DATA
Comparative totals for the prior year have been presented in the accompany individual fund financial statements in
order to provide an understanding of changes in the District's financial position and operation. Some prior year
balances have been reclassified to conform with the current year presentation.
G. TOTAL COLUMNS (MEMORANDUM ONLY)
Total Columns on the Summary of Receipts, Expenditures and Unencumbered Cash are captioned "Memorandum
Only" to indicate that they are presented only to aid in financial analysis. Interfund eliminations have not been made
in the aggregation of this data; and it is, therefore, not comparable to a consolidation.
H. AD VALOREM TAX REVENUE
The determination of assessed valuation and the collection of property taxes for all political subdivisions in the
State of Kansas are the responsibility of the various counties. The County Appraiser annually determines
assessed valuation and the County Clerk spreads the annual assessment on the tax rolls. One-half of the property
taxes are due December 20 and distributed to the District by January 20. The second half is due May 10 and
distributed to the District by June 5. The District Treasurer draws available funds from the County Treasurer at
designated times throughout the year.
I. REIMBURSED EXPENSES
Unified School District No. 254, Medicine Lodge, Kansas, records reimbursable expenditures (or expense) in the fund
that makes the disbursement and records the reimbursements as revenue to the fund. For purposes of budgetary
comparisons, the expenditures (or expenses) are properly offset by the reimbursements.
J. ESTIMATES
The preparation of financial statements on a prescribed basis of accounting that demonstrates compliance with the
cash basis and budget laws of the State of Kansas requires management to make estimates and assumptions that
affect the amounts reported in the financial statements and accompanying notes. Actual results may differ from those
estimates.
Note 2 - BUDGETARY INFORMATION
Kansas statutes require that an annual operating budget be legally adopted for the general fund, special revenue
funds (unless specifically exempted by statute), debt service funds, and enterprise funds. Although directory rather
than mandatory, the statutes provide for the following sequence and timetable in the adoption of the legal annual
operating budget:
54
Note 2 - BUDGETARY INFORMATION (Cont'd.)
1. Preparation of the budget for the succeeding calendar year on or before August 1st.
2. Publication in local newspaper of the proposed budget and notice of public hearing on the
budget on or before August 5th.
3. Public hearing on or before August 15th, but at least ten days after publication of notice of hearing.
4. Adoption of the final budget on or before August 25th.
The statutes allow for the governing body to increase the originally adopted budget for previously unbudgeted
increases in revenue other than ad valorem property taxes. To do this, a notice of public hearing to amend the budget
must be published in the local newspaper. At least ten days after publication the hearing may be held and the
governing body may amend the budget at that time. There were no such budget amendments during the year.
The statutes permit transferring budgeted amounts between line items within an individual fund. However, such
statutes prohibit expenditures in excess of the total amount of the adopted budget of expenditures of individual funds.
Budget comparison statements are presented for each fund showing actual receipts and expenditures compared to
legally budgeted receipts and expenditures.
Adjustment to Comply with Legal Max: Unified school districts should use this line item (for use in the budget
column only) to adjust the certified budget to comply with the "Legal Max" budget. The State Board of Education
calculates the "Legal Max" budget using enrollment figures. The District's budgeted expenditures are limited to
the lower of the published budget or the "Legal Max" budget.
Adjustment for Qualifying Budget Credits: Districts may use this line item for any budgeted fund. The adjustment
would be a positive amount. All budget adjustments must be authorized by Kansas statutes. Examples include:
expenditure of federal grant monies, reimbursements, gifts and donations and receipts authorized by law to be
spent as if they were reimbursed expenses.
All legal annual operating budgets are prepared using the statutory basis of accounting, in which, revenues are
recognized when cash is received and expenditures include disbursements, accounts payable, and encumbrances,
with disbursements being adjusted for prior year’s accounts payable and encumbrances. Encumbrances are
commitments by the municipality for future payments and are supported by a document evidencing the commitment,
such as a purchase order or contract. Any unused budgeted expenditure authority lapses at year-end.
A legal operating budget is not required for capital projects funds, fiduciary funds, permanent funds, and the
following special revenue funds:
Gifts and Grants Fund REAP Grant 2009 Fund
Contingency Reserve Fund Drug Free 2008 Fund
Textbook / Student Material Revolving Fund Drug Free 2009 Fund
Title I 2009 Fund Drug Free 2010 Fund
Title I 2010 Fund Kan-Ed Grant Fund
Title I ARRA Fund SCK Library Systems Grant Fund
Title II-A 2009 Fund MLIS - We Care Grant Fund
Title II-A 2010 Fund Carl Perkins Fund
Title II-D 2009 Fund PCC - Tech Prep Consortium Fund
Title II-D 2010 Fund Photo Shoot Grant Fund
Title II-D ARRA Fund School Health Program Fund
REAP Grant 2008 Fund District Activity Funds
Spending in funds which are not subject to the legal annual operating budget requirement is controlled by federal
regulations, other statutes, or by the use of internal spending limits established by the governing body.
55
Note 3 - COMPLIANCE WITH KANSAS STATUTES
Management is aware of no statutory violations for the period covered by the audit.
The General and Title II-D ARRA Funds showed a negative ending unencumbered cash balance of $68,374.23 and
$1,506.00, respectively, for the year ending June 30, 2010. K.S.A. 10-1116a provides that under certain situations, a
fund can end the year with a negative unencumbered cash balance and therefore, be exempt from the cash basis law of
the State of Kansas. These funds met the criteria under the statutes, and therefore, are not deemed to be in violation
of the Kansas cash basis law.
K.S.A. 72-6417(d) and K.S.A. 72-6434(d) requires the school district to record any payment of general state aid that is
due to be paid during the month of June and is paid to the school district after June 30, as a receipt for the school year
ending on June 30. The schedules on the following pages show the revenue as required by the statutes.
56
Note 3 - COMPLIANCE WITH KANSAS STATUTES (Cont'd.)
Variance
Statutory Over
Transactions Budget (Under)
Statutory Revenues
Taxes and Shared Revenue:
Ad Valorem Property Tax 1,271,369.31$ 1,209,134.00$ 62,235.31$
Delinquent Tax 12,482.58 21,509.00 (9,026.42)
Mineral Tax 82,490.41 110,795.00 (28,304.59)
Other Revenue from Local Sources:
Reimbursed Expenses 7,893.97 0.00 7,893.97
State Aid:
Equalization Aid 1,710,370.00 1,907,026.00 (196,656.00)
Machinery & Equipment Aid 6,615.40 0.00 6,615.40
Special Education Aid 505,474.00 490,601.00 14,873.00
Federal Aid:
ARRA 185,970.00 185,970.00 0.00
Total Statutory Revenues 3,782,665.67 3,925,035.00$ (142,369.33)$
Expenditures
Instruction 1,691,074.83 1,885,731.00 (194,656.17)
Student Support Services 108,159.02 150,210.00 (42,050.98)
Health Services 16,758.75 0.00 16,758.75
Instructional Support Staff 141,436.65 138,848.00 2,588.65
General Administration 231,116.86 247,605.00 (16,488.14)
School Administration 249,428.71 357,797.00 (108,368.29)
Operations & Maintenance 300,170.03 394,738.00 (94,567.97)
Operations & Maint. (Transportation 5,502.13 7,438.00 (1,935.87)
Transportation Supervision 3,186.32 4,270.00 (1,083.68)
Vehicle Operating Services 109,248.07 127,980.00 (18,731.93)
Vehicle & Maintenance Services 97,926.83 94,520.00 3,406.83
Other Student Transportation Services 31,284.62 40,296.00 (9,011.38)
Operating Transfers 796,554.15 490,601.00 305,953.15
Adjustment to Comply with Legal Max (166,081.00) 166,081.00
Legal General Fund Budget 3,781,846.97 3,773,953.00 7,893.97
Adjustment for Qualifying Budget Credits 7,893.97 (7,893.97)
Total Expenditures 3,781,846.97 3,781,846.97$ 0.00$
Revenue Over (Under) Expenditures 818.70
Modified Unencumbered Cash, July 1, 2009 14,999.07
Modified Unencumbered Cash, June 30, 2010 15,817.77$
Statutory Revenues and Expenditures - Statutory and Budget
For the Year Ended June 30, 2010
GENERAL FUND
57
Note 3 - COMPLIANCE WITH KANSAS STATUTES (Cont'd.)
Variance
Statutory Over
Transactions Budget (Under)
Statutory Revenues
State Aid:
KPERS 206,158.44$ 288,603.00$ (82,444.56)$
Total Statutory Revenues 206,158.44 288,603.00$ (82,444.56)$
Expenditures
Instruction:
Employee Benefits 133,866.92 181,977.00 (48,110.08)
Student Support Services:
Employee Benefits 7,212.81 9,550.00 (2,337.19)
Instructional Support Staff:
Employee Benefits 6,575.06 9,473.00 (2,897.94)
General Administration:
Employee Benefits 12,504.58 16,040.00 (3,535.42)
School Administration:
Employee Benefits 17,018.09 27,057.00 (10,038.91)
Operations & Maintenance:
Employee Benefits 11,464.90 19,723.00 (8,258.10)
Student Transportation Services:
Employee Benefits 8,861.05 12,205.00 (3,343.95)
Food Service:
Employee Benefits 8,655.03 12,578.00 (3,922.97)
Total Expenditures 206,158.44 288,603.00$ (82,444.56)$
Receipts Over (Under) Expenditures 0.00
Modified Unencumbered Cash, July 1, 2009 0.00
Modified Unencumbered Cash, June 30, 2010 0.00$
Statutory Revenues and Expenditures - Statutory and Budget
For the Year Ended June 30, 2010
KPERS SPECIAL RETIREMENT FUND
58
Note 4 - DEPOSITS AND INVESTMENTS
K.S.A. 9-1401 establishes the depositories which may be used by the District. The statute requires banks eligible to
hold the District's funds have a main or branch bank in the county in which the District is located, or in an adjoining
county if such institution has been designated as an official depository, and the banks provide an acceptable rate of
return on funds. In addition, K.S.A. 9-1402 requires the banks to pledge securities for deposits in excess of FDIC
coverage. The District has no other policies that would further limit interest rate risk.
K.S.A. 12-1675 limits the District's investments of idle funds to time deposits, open accounts, and certificates of
deposit with the allowable financial institutions; U.S. government securities; temporary notes; no-fund warrants;
repurchase agreements; and the Kansas Municipal Investment Pool. The District has no investment policy that
would further limit its investment choices.
Concentration of Credit Risk: State statutes place no limit on the amount the District may invest in any one issuer as
long as the investments are adequately secured under K.S.A. 9-1402 and 9-1405.
Custodial Credit Risk - deposits: Custodial credit risk is the risk that in the event of a bank failure, the District's
deposits may not be returned to it. State statutes require the District's deposits in financial institutions to be entirely
covered by federal depository insurance, bank guarantee bonds, or by collateral held under a joint custody receipt
issued by a bank within the State of Kansas, the Federal Reserve Bank of Kansas City, or the Federal Home Loan
Bank of Topeka, except during designated "peak periods" when required coverage is 50%. There were no designated
"peak periods" during the year. All deposits were legally secured at June 30, 2010.
At June 30, 2010 the District's carrying amount of deposits was $3,606,361.28 and the bank balance was $4,093,917.36.
The bank balance was held by two banks resulting in a concentration of credit risk. Of the bank balance, $502,739.51
was covered by federal depository insurance, and $3,591,177.85 was collateralized with securities held by the pledging
financial institution's agents in the District's name.
Note 5 - SUMMARY OF INDEBTEDNESS
The District is subject to the statutes of the State of Kansas that limits the net bonded debt. The debt outstanding
may not exceed 14% of the assessed value of all tangible taxable property within the District unless additional
authority is granted by the Kansas State Board of Education. The amount of bonds outstanding is computed
exclusive of certain bonds specifically exempted from this limitation. At June 30, 2010, the statutory limit for the
District was $9,559,898.60. The outstanding bond principal represents 2.57% of the District valuation.
59
Note 6 - LONG TERM DEBT
Changes in long-term liabilities for the District for the year ended June 30, 2010, were as follows:
Date of
Date of Amount of Final
Interest Issue Issue Maturity
General Obligation Bonds:
Series 2005 Refunding Issue 3.00-3.70% 2/1/2005 2,140,000.00 9/1/2015
Total Long-Term Debt
Current maturities of long-term debt and interest for the next five years and in five year increments through
maturity are as follows:
6/30/2011 6/30/2012 6/30/2013
Principal:
General Obligation Bonds:
Series 2005 Refunding Issue 285,000.00$ 290,000.00$ 300,000.00$
Total Principal 285,000.00 290,000.00 300,000.00
Interest:
General Obligation Bonds:
Series 2005 Refunding Issue 55,375.00 46,460.00 36,720.00
Total Interest 55,375.00 46,460.00 36,720.00
Total Principal and Interest 340,375.00$ 336,460.00$ 336,720.00$
Issue
60
Balance Balance
Beginning Reductions/ End Interest
of Year Additions Payments of Year Paid
2,030,000.00$ 0.00$ 275,000.00$ 1,755,000.00$ 63,775.00$
2,030,000.00$ 0.00$ 275,000.00$ 1,755,000.00$ 63,775.00$
6/30/2014 6/30/2015 6/30/16-6/30/20 Total
310,000.00$ 320,000.00$ 250,000.00$ 1,755,000.00
310,000.00 320,000.00 250,000.00 1,755,000.00
26,195.00 15,010.00 4,625.00 184,385.00
26,195.00 15,010.00 4,625.00 184,385.00
336,195.00$ 335,010.00$ 254,625.00$ 1,939,385.00$
61
Note 7 - LEASE COMMITMENTS
Operating Leases:
The District has entered into operating leases for copiers which contain cancellation provisions and are subject to
annual appropriations. For the reporting period, rent expenditures were $12,089.69. All of these expenditures were
made from the General Fund.
Note 8 - INTERFUND TRANSACTIONS
Authority Amount
General At-Risk (4 Yr Old) K.S.A. 72-6428 27,000.00$
General Driver Training K.S.A. 72-6428 15,000.00
General Food Service K.S.A. 72-6428 35,000.00
General Professional Development K.S.A. 72-6428 20,000.00
General Special Education K.S.A. 72-6428 699,554.15
Supplemental General At-Risk (4 Yr Old) K.S.A. 72-6433 16,550.20
Supplemental General At-Risk K.S.A. 72-6433 345,710.40
Supplemental General Driver Training K.S.A. 72-6433 800.19
Supplemental General Special Education K.S.A. 72-6433 329,410.32
Supplemental General Vocational Education K.S.A. 72-6433 170,079.26
Note 9 - DEFINED BENEFIT PENSION PLAN
Plan description. The District contributes to the Kansas Public Employees Retirement System (KPERS), a
cost-sharing multiple-employer defined benefit pension plan as provided by K.S.A. 74-4901, et seq. KPERS provides
retirement benefits, life insurance, disability income benefits, and death benefits. Kansas law establishes and amends
benefit provisions. KPERS issues a publicly available financial report that includes financial statements and required
supplementary information. That report may be obtained by writing to KPERS (611 S. Kansas Ave., Suite 100;
Topeka, KS 66603-3803) or by calling 1-888-275-5737.
Funding Policy: K.S.A. 74-4919 establishes the KPERS member-employer contribution rate at 4% of covered salary.
Member-employees' contributions are withheld by their employer and paid to KPERS according to the provisions of
section 414(h) of the Internal Revenue Code. The State of Kansas is required to contribute the remaining amounts
necessary to achieve the actuarially determined contribution rate. Kansas currently contributes 8.57% of covered
payroll. These contribution requirements are established by KPERS and are periodically revised. Kansas'
contributions to KPERS for all Kansas public school employees for the years ending June 30, 2010, 2009, and 2008
were $248,468,186 (received as of June 30, 2010 was $140,318,394 and the remaining balance due of $108,149,792 was
received by July 9, 2010), $242,277,363, and $200,815,154, respectively, equal to the required contributions for each
year.
Note 10 - RISK MANAGEMENT
The District is exposed to various risks of losses related to torts; thefts of, damages to, and destruction of assets;
errors and omissions; injuries to employees; and natural disasters. The District obtains coverage from commercial
insurance companies in order to effectively manage risk. There have been no significant reductions in coverage from
the prior year and settlements have not exceeded coverage in the past three years. The District does not participate in
a public entity risk pool.
ToFrom
62
Note 11 - RELATED PARTY TRANSACTIONS
The District purchases goods and services from Crick's Autoglass Repair Service, a company for which a Board
member is one of the owners. The amount purchased during the year was $32.36.
Note 12 - OTHER POST EMPLOYMENT BENEFITS
As provided by K.S.A. 12-5040, the District allows retirees to participate in the group health insurance plan. While
each retiree pays the full amount of the applicable premium, conceptually, the District is subsidizing the retirees
because each participant is charged a level of premium regardless of age. However, the cost of this subsidy has not
been quantified in these financial statements.
Under the Consolidated Omnibus Budget Reconciliation Act (COBRA), the District makes health care benefits
available to eligible former employees and eligible dependents. Certain requirements are outlined by the federal
government for this coverage. The premium is paid in full by the insured. There is no cost to the District under this
program.
63
Schedule 1
Page 1 of 3
Prior Year Variance
Actual Actual Budget Over (Under)
Expenditures
Instruction:
Salaries 1,522,855.81$ 1,341,261.76$ 1,527,058.00$ (185,796.24)$
Employee Benefits 221,757.04 231,026.16 238,570.00 (7,543.84)
Supplies 89,412.23 118,742.68 118,063.00 679.68
Property (Equip & Furn) 35.99 44.23 40.00 4.23
Other 0.00 0.00 2,000.00 (2,000.00)
1,834,061.07 1,691,074.83 1,885,731.00 (194,656.17)
Student Support Services:
Salaries 120,138.50 84,327.00 118,587.00 (34,260.00)
Employee Benefits 16,238.92 15,204.44 17,478.00 (2,273.56)
Purchased Professional Services 700.00 700.00 1,700.00 (1,000.00)
Other Purchased Services 6,995.00 7,025.00 7,120.00 (95.00)
Supplies 1,440.31 902.58 5,325.00 (4,422.42)
145,512.73 108,159.02 150,210.00 (42,050.98)
Health Services:
Health Services 7,903.25 16,758.75 0.00 16,758.75
7,903.25 16,758.75 0.00 16,758.75
Instructional Support Staff:
Salaries 78,169.22 88,727.04 85,410.00 3,317.04
Employee Benefits 21,131.18 33,557.66 25,261.00 8,296.66
Purchased Professional Services 8,000.00 8,000.00 8,000.00 0.00
Other Purchased Services 7,467.80 4,884.76 8,421.00 (3,536.24)
Supplies 6,292.03 6,267.19 11,756.00 (5,488.81)
121,060.23 141,436.65 138,848.00 2,588.65
General Administration:
Salaries 166,187.21 163,540.92 166,187.00 (2,646.08)
Employee Benefits 22,137.03 22,765.31 23,646.00 (880.69)
Purchased Professional Services 16,129.74 15,766.24 18,130.00 (2,363.76)
Other Purchased Services 3,516.57 4,108.32 6,519.00 (2,410.68)
Other 31,446.46 24,936.07 33,123.00 (8,186.93)
239,417.01 231,116.86 247,605.00 (16,488.14)
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
Current Year
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
Detailed Schedule of General Fund Expenditures
Compared with Appropriations
For the Year Ended June 30, 2010
64
Schedule 1
Page 2 of 3
Prior Year Variance
Actual Actual Budget Over (Under)
Expenditures (Cont'd.)
School Administration:
Salaries 289,096.67 204,410.53 294,097.00 (89,686.47)
Employee Benefits 45,356.73 34,836.46 49,357.00 (14,520.54)
Other Purchased Services 4,419.79 2,913.25 5,420.00 (2,506.75)
Supplies 6,922.57 7,268.47 8,923.00 (1,654.53)
345,795.76 249,428.71 357,797.00 (108,368.29)
Operations & Maintenance:
Salaries 203,736.27 148,632.12 213,736.00 (65,103.88)
Employee Benefits 41,858.57 32,786.09 47,711.00 (14,924.91)
Purchased Professional Services 14,806.00 18,202.39 15,213.00 2,989.39
Purchased Property Services 17,715.19 20,893.69 21,425.00 (531.31)
Other Purchased Services 56,746.00 56,171.00 61,746.00 (5,575.00)
Supplies 26,701.08 21,345.73 30,651.00 (9,305.27)
Heating 909.22 1,066.50 1,909.00 (842.50)
Electricity 1,346.55 1,072.51 2,347.00 (1,274.49)
363,818.88 300,170.03 394,738.00 (94,567.97)
Operations & Maint. (Transportation):
Purchased Professional Services 178.00 99.00 178.00 (79.00)
Purchased Property Services 1,090.40 1,138.48 1,500.00 (361.52)
Heating 2,327.40 2,934.13 3,327.00 (392.87)
Electricity 1,432.66 1,330.52 2,433.00 (1,102.48)
5,028.46 5,502.13 7,438.00 (1,935.87)
Transportation Supervision:
Salaries 3,270.28 3,186.32 4,270.00 (1,083.68)
3,270.28 3,186.32 4,270.00 (1,083.68)
Vehicle Operating Services:
Salaries 69,948.88 65,943.06 71,949.00 (6,005.94)
Employee Benefits 8,682.53 10,081.36 10,153.00 (71.64)
Insurance 9,873.00 5,125.00 11,878.00 (6,753.00)
Motor Fuel 27,080.22 28,098.65 34,000.00 (5,901.35)
115,584.63 109,248.07 127,980.00 (18,731.93)
Current Year
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
Detailed Schedule of General Fund Expenditures
Compared with Appropriations
For the Year Ended June 30, 2010
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
65
Schedule 1
Page 3 of 3
Prior Year Variance
Actual Actual Budget Over (Under)
Expenditures (Cont'd.)
Vehicle & Maintenance Services:
Salaries 59,386.70 61,269.94 60,387.00 882.94
Employee Benefits 13,590.08 16,606.68 15,040.00 1,566.68
Other Purchased Services 875.66 581.62 2,876.00 (2,294.38)
Supplies 12,013.88 13,142.13 10,156.00 2,986.13
Equipment 576.79 1,038.09 600.00 438.09
Other 6,823.79 5,288.37 5,461.00 (172.63)
93,266.90 97,926.83 94,520.00 3,406.83
Other Student Transportation Services:
Salaries 14,178.51 12,020.23 15,178.00 (3,157.77)
Employee Benefits 1,682.43 1,990.93 1,773.00 217.93
Other Purchased Services 4,130.00 2,538.00 4,103.00 (1,565.00)
Supplies 18,639.54 12,718.57 18,642.00 (5,923.43)
Equipment 0.00 2,016.89 0.00 2,016.89
Other 1,575.70 0.00 600.00 (600.00)
40,206.18 31,284.62 40,296.00 (9,011.38)
Operating Transfers:
To At-Risk (4 Yr Old) 9,657.50 27,000.00 0.00 27,000.00
To At-Risk 76,753.44 0.00 0.00 0.00
To Driver Training 0.00 15,000.00 0.00 15,000.00
To Food Service 0.00 35,000.00 0.00 35,000.00
To Professional Development 0.00 20,000.00 0.00 20,000.00
To Special Education 699,428.62 699,554.15 490,601.00 208,953.15
To Vocational Education 77,563.38 0.00 0.00 0.00
To Contingency Reserve 166,791.00 0.00 0.00 0.00
1,030,193.94 796,554.15 490,601.00 305,953.15
Adjustment to Comply with
Legal Max (166,081.00) 166,081.00
Legal General Fund Budget 4,345,119.32 3,781,846.97 3,773,953.00 7,893.97
Adjustment for Qualifying
Budget Credits 7,893.97 (7,893.97)
Total Expenditures 4,345,119.32$ 3,781,846.97$ 3,781,846.97$ 0.00$
(With Comparative Actual Totals for the Prior Year Ended June 30, 2009)
Current Year
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
Detailed Schedule of General Fund Expenditures
Compared with Appropriations
For the Year Ended June 30, 2010
66
Central High
Office School
Balance to be accounted for 07/01/09 500.00$ 450.00$
Receipts
Reimbursements from U.S.D. 254 2,049.47 1,070.87
Other Reimbursements 3.69 545.00
Total Receipts 2,053.16 1,615.87
Disb., Encumbrances, & Transfers
Reimbursable Items 2,053.16 1,165.87
Total Disb., Encumbrances, & Transfers 2,053.16 1,165.87
Balance to be accounted for 06/30/10 500.00$ 900.00$
CASH ACCOUNTED FOR:
Checking Account - Solutions Bank, Medicine Lodge, KS:
Central Office (Reconciled)
High School (Reconciled)
Elementary School (Reconciled)
Total Cash Accounted For
July 1, 2009 to June 30, 2010
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
OTHER PUBLIC ACTIVITIES
Receipts, Disbursements and Balances
PETTY CASH FUNDS
67
Schedule 2
Middle Elementary
School School Total
450.00$ 200.00$ 1,600.00$
0.00 214.70 3,335.04
0.00 0.00 548.69
0.00 214.70 3,883.73
450.00 214.70 3,883.73
450.00 214.70 3,883.73
0.00$ 200.00$ 1,600.00$
500.00$
900.00
200.00
1,600.00$
68
Kinding Gallaugher National Chamberlain Wiscaver
Scholarship Scholarship Gypsum Scholarship Trust
Cash Receipts
Local Sources:
Interest 2.40$ 6.78$ 0.00$ 0.00$ 10.99$
Donations 0.00 200.00 0.00 0.00 1,840.00
Total Cash Receipts 2.40 206.78 0.00 0.00 1,850.99
Expenditures
Scholarships 200.00 200.00 0.00 0.00 5,500.00
Total Expenditures 200.00 200.00 0.00 0.00 5,500.00
Receipts Over (Under) Expenditures (197.60) 6.78 0.00 0.00 (3,649.01)
Unencumbered Cash, Beginning 1,121.20 2,775.24 2.64 5.66 8,202.42
Unencumbered Cash, Ending 923.60$ 2,782.02$ 2.64$ 5.66$ 4,553.41$
UNIFIED SCHOOL DISTRICT NO. 254, MEDICINE LODGE, KANSAS
Detailed Schedule of Scholarship Fund Receipts, Expenditures and Cash Balances
For the Year Ended June 30, 2010
69
Schedule 3
Benning Meador & Total
Taylor Memorial Richardson Husty Mills Scholarship
Scholarship Scholarship Scholarship Scholarship Fund
0.13$ 0.24$ 734.13$ 7.89$ 762.56$
0.00 0.00 0.00 1,715.00 3,755.00
0.13 0.24 734.13 1,722.89 4,517.56
0.00 0.00 3,000.00 0.00 8,900.00
0.00 0.00 3,000.00 0.00 8,900.00
0.13 0.24 (2,265.87) 1,722.89 (4,382.44)
63.05 103.32 119,337.47 2,877.71 134,488.71
63.18$ 103.56$ 117,071.60$ 4,600.60$ 130,106.27$
70
Schedule 4
Page 1 of 16
71
-$400,000
-$200,000
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
Unified School District No. 254
Medicine Lodge, Kansas
Unencumbered Cash Balances - Selected Funds
6/30/2006 6/30/2007 6/30/2008 6/30/2009 6/30/2010
Schedule 4
Page 2 of 16
72
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
Unified School District No. 254
Medicine Lodge, Kansas
Unencumbered Cash Compared to Expenditures - Selected Funds
6/30/10 Cash 6/30/10 Expenditures 6/30/11 Budget
Schedule 4
Page 3 of 16
73
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
6/30/2006 6/30/2007 6/30/2008 6/30/2009 6/30/2010
Unified School District No. 254
Medicine Lodge, Kansas
General & Supplemental General Fund Revenues
Local County State Federal
Schedule 4
Page 4 of 16
74
Local
48%
County
1%
State
51%
Federal
0%
Unified School District No. 254
Medicine Lodge, Kansas
General & Supplemental General Fund Revenues
6/30/2009
Schedule 4
Page 5 of 16
75
Local
47%
County
1%
State
48%
Federal
4%
Unified School District No. 254
Medicine Lodge, Kansas
General & Supplemental General Fund Revenues
6/30/2010
Schedule 4
Page 6 of 16
76
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
6/30/2006 6/30/2007 6/30/2008 6/30/2009 6/30/2010KPERS Special Retirement 169,391 203,350 221,536 227,246 106,369
Professional Development 1,831 3,063 2,566 943 621
Food Assistance 3,436 3,469 3,208 3,016 2,658
Safety Aid 4,004 4,230 2,970 1,216 2,350
Supplemental General 35,836 26,298 2,030 0 0
Special Education 441,591 504,050 564,468 446,752 645,412
Machinery & Equipment 0 0 10,208 19,528 15,221
General 2,958,169 2,770,755 2,529,368 2,219,161 1,626,178
Unified School District No. 254
Medicine Lodge, Kansas
State Aid
Schedule 4
Page 7 of 16
77
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
Unified School District No. 254
Medicine Lodge, Kansas
General & Supplemental General Fund Expenditures
6/30/2006 6/30/2007 6/30/2008 6/30/2009 6/30/2010
Schedule 4
Page 8 of 16
78
Instruction
35%Support Services
6%
General Admin.
4%
School Admin.
6%
Operations & Maint.
12%
Transportation
5%Transfers
32%
Unified School District No. 254
Medicine Lodge, Kansas
General & Supplemental General Fund Expenditures
6/30/2009
Schedule 4
Page 9 of 16
79
Instruction
35%
Support Services
6%
General Admin.
5%
School Admin.
5%
Operations & Maint.
10%
Transportation
5%
Transfers
34%
Unified School District No. 254
Medicine Lodge, Kansas
General & Supplemental General Fund Expenditures
6/30/2010
Schedule 4
Page 10 of 16
80
5,091,485
5,376,440 5,419,859 5,514,564
4,900,281
3,836,900 3,986,208 4,015,176
3,752,399
3,241,176
1,254,585 1,390,232 1,404,683
1,762,165 1,659,105
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
6/30/2006 6/30/2007 6/30/2008 6/30/2009 6/30/2010
Unified School District No. 254
Medicine Lodge, Kansas
General & Supplemental General Fund Expenditures
Total Expenditures Less Reimbursements Net Expenditures Transfers
Schedule 4
Page 11 of 16
81
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
Unified School District No. 254
Medicine Lodge, Kansas
Special Revenue Fund Expenditures - Selected Funds
6/30/2006 6/30/2007 6/30/2008 6/30/2009 6/30/2010
Schedule 4
Page 12 of 16
82
$0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
6/30/2006 6/30/2007 6/30/2008 6/30/2009 6/30/2010Other 2,500 2,000 1,250 0 1,550
Title V 2,049 1,036 956 0 0
Drug Free 3,409 1,823 1,952 819 2,654
REAP Grant 3,581 32,778 32,659 5,415 0
Title II-D 1,373 658 580 681 612
Title II-A 27,389 36,851 30,300 32,283 32,017
Title I 76,545 67,409 57,899 71,303 77,117
Child Nutrition 104,930 104,810 98,175 106,216 111,927
ARRA 0 0 0 0 222,888
Unified School District No. 254
Medicine Lodge, Kansas
Federal Aid
Schedule 4
Page 13 of 16
83
48,547,490
64,574,377 65,248,149
74,954,782
68,284,990
$0
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
$70,000,000
$80,000,000
2005-06 2006-07 2007-08 2008-09 2009-10
Unified School District No. 254
Medicine Lodge, Kansas
Valuation
Valuation
Schedule 4
Page 14 of 16
84
42.81841.566
46.87745.697 45.735
0
5
10
15
20
25
30
35
40
45
50
2005-06 2006-07 2007-08 2008-09 2009-10
Mil
ls
Unified School District No. 254
Medicine Lodge, Kansas
Mill Rate
Mill Rate
Schedule 4
Page 15 of 16
85
588.5
544521.5
495
452.5
0
100
200
300
400
500
600
700
2005-06 2006-07 2007-08 2008-09 2009-10
FT
E
Unified School District No. 254
Medicine Lodge, Kansas
FTE
FTE
Schedule 4
Page 16 of 16
86
8,652
9,883
10,393
11,141 10,829
$0
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
2005-06 2006-07 2007-08 2008-09 2009-10
Unified School District No. 254
Medicine Lodge, Kansas
General & Supplemental General Fund
Expenditures per Pupil
Expenditures per Pupil