Budget Transparency Report: Operating Expenditures 
School District: Kalkaska Public Schools (40040) Fiscal Year: 2010-2011 
Fund: General Fund (11) 
School District: Kalkaska Public Schools (40040) Fiscal Year: 2010-2011 
Fund: General Fund (11) 

Operating Expenditures 
Instructional Expenditures (1xx,293) $8,119,725 61.36 % 
Pupil Support Services (21x) $476,503 3.60 % 
Instructional Staff Support Services (22x) $357,819 2.70 % 
General Administration (23x) $306,986 2.32 % 
School Administration (24x) $1,101,075 8.32 % 
Business Services (25x) $294,194 2.22 % 
Operations and Maintenance (26x) $1,351,021 10.21 % 
Transportation (27x) $602,303 4.55 % 
Central & Other Support Services (28x, 291,292,295,299) $311,406 2.35 % 
Total Current Operating Expenditures $12,921,032 97.64 % 
Remaining Expenditures 
Community Services (3xx) $54,492 0.41 % 
Facilities Acquisitions (45x), Debt Service (51x) and 
Capital Outlay $170,813 1.29 % 
Other Transactions (41x-44x, 49x) $3,356 0.03 % 
Fund Modification (6xx) $83,761 0.63 % 
Total General Fund Expenditures $13,233,454 100.00 % 

*For charting purposes, Remaining Expenditures is defined as function codes 3xx through 6xx. 

Report based on district's2011 Financial Information Database (FID) submission. 

Caution should be used when using these financial data. Sound conclusions can only be drawn when the data elements are 
used in proper context. The operational expenditure costs reported to the charts above are based on function codes as 
submitted to the Financial Information Database (FID). Districts are required by law (MCL 380.1281) to follow a common chart of 
accounts published as the Michigan Public School Accounting Manual when reporting financial data. Definitions for each of the 
object codes listed in the charts above may be found in the Manual available at: 
http://www.michigan.gov/documents/appendix_33974_7.pdf. 

Please note that Capital Outlay, an object category, was extracted from functional categories and reported with Facilities 
Acquisitions and Debt Service. 

More district financial information can be found on-line at www.michigan.gov/cepi. 

Report Date: 12/22/2011 7:55:19 AM Pages: 1 of 1