Section One Statewide Average Financial Tables and Charts

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1 Section One Statewide Average Financial Tables and Charts Introduction Section One of this publication contains twelve statewide tables, ten of which display charts, that provide public school district financial data in various formats. Total expenditures refer to all public school districts, charter schools, and tribal compact schools general fund expenditures in the state. The student enrollments used to calculate total expenditures per pupil include FTE for regular K 12, skill center summer, detention centers and other state institutions, and special education headcount for birthto-five programs as reported to OSPI. Detail reports for each school district, by enrollment size and by county, can be found in Section Three. Table One: Table Two: Ten-Year Comparison of Total General Fund Expenditures, Revenues, and Other Financing Sources Ten-Year Comparison of General Fund Expenditures Per Pupil Table Three: Ten-Year Comparison of General Fund Revenues and Other Financing Sources Per Pupil and Percent of Total Revenues Table Four: Table Five: Table Six: General Fund Expenditures by Program Groups General Fund Expenditures by Activity Groups General Fund Expenditures by Object Table Seven: Total General Fund Expenditures, Revenues, and Other Financing Sources Per Pupil by School District Enrollment Groups Table Eight: Total Expenditures and Revenues by Fund Table Nine: Table Ten: Ten-Year Comparison of General Fund Ending Total Fund Balance General Fund Total Ending Fund Balance Table Eleven: Ten-Year Comparison of Tax Collections Table Twelve: Ten-Year Comparison of General Long-Term Liabilities

2 TABLE ONE TEN-YEAR COMPARISON OF TOTAL GENERAL FUND EXPENDITURES, REVENUES, AND OTHER FINANCING SOURCES Total Rate of Total Rate of Fiscal General Fund Expenditure General Fund Revenue Year Expenditures Increase Revenue & O.F.S. Increase $ 11,296,205, % $ 11,496,213, % ,763,802, % 10,861,288, % ,073,319, % 10,107,617, % ,889,351, % 9,966,998, % ,860,397, % 9,927,789, % ,661,442,054 (1.1%) 9,874,105,866 (0.2%) ,772,000, % 9,892,583, % ,179,302, % 9,255,294, % ,593,835, % 8,653,049, % ,081,806, % 8,139,545, % NOTE TO TABLE ONE: Table One presents a ten-year comparison of total General Fund expenditures, revenues, and other financing sources (O.F.S.) and the percentage of increase Total General Fund Expenditures, Revenues, and Other Financing Sources Billions Expenditures Revenues & O.F.S.

3 TABLE TWO TEN-YEAR COMPARISON OF GENERAL FUND EXPENDITURES PER PUPIL Annual Rate of Total GF Rate of Expenditure Fiscal Total Enrollment Expenditures Increase Year Enrollment * Increase Per Pupil* Per Pupil* ,051, % $10, % ,037, % 10, % ,018, % 9, % ,015, (0.2%) 9, % ,017, % 9, % ,012, % 9, (1.9%) ,004, % 9, % , % 9, % , % 8, % , % 8, % NOTE TO TABLE TWO: Table Two presents a ten-year comparison of state average General Fund total expenditures per pupil and the rate of enrollment and expenditure increase. *Please see the Introduction to Section One for a description of the enrollment used for per-pupil expenditures. Total General Fund Expenditures Per Pupil Thousands

4 TABLE THREE TEN-YEAR COMPARISON OF GENERAL FUND REVENUES AND OTHER FINANCING SOURCES PER PUPIL AND PERCENT OF TOTAL REVENUES Total Revenues Local State Federal Other Revenues Fiscal and O.F.S. Revenues Revenues Revenues and O.F.S. Year $/Per Pupil* $/Per Pupil* %/Total $/Per Pupil* %/Total $/Per Pupil* %/Total $/Per Pupil* %/Total $10, $2, % $7, % $ % $ % , , % 7, % % % , , % 6, % % % , , % 6, % % % , , % 6, % 1, % % , , % 6, % 1, % % , , % 6, % 1, % % , , % 6, % % % , , % 6, % % % , , % 5, % % % NOTES TO TABLE THREE: Table Three presents the state average revenues per pupil and the percent of total revenues for the last ten years. Revenues shown in the "Other Revenues and O.F.S. Per Pupil" column are made up of revenues from other school districts, other agencies and associations, and other financing sources. The term "other financing sources" includes general long-term debt proceeds, amounts equal to the present value of minimum lease payments arising from capital leases, proceeds for the sale of general fixed assets, and transfers in. *Please see the Introduction to Section One for a description of the enrollment used for per-pupil expenditures and revenues. General Fund Revenues and Other Financing Sources Per Pupil 10,500 10,000 9,500 9,000 8,500 8,000 7,500 Total Rev & O.F.S. Per Pupil Local Rev Per Pupil 7,000 6,500 State Rev Per Pupil 6,000 5,500 Federal Rev Per Pupil 5,000 4,500 4,000 Other Rev & Fin Sources Per Pupil 3,500 3,000 2,500 2,000 1,500 1,

5 TABLE FOUR GENERAL FUND EXPENDITURES BY PROGRAM GROUPS Program Groups Dollars % of Total General Fund Expenditures $/Per Pupil* Basic Education (Programs 01, 02, 03) $6,102,709, % $5, Federal Stimulus (Programs 11, 12, 13, 14, 18, 19) 7,485, % 7.12 Special Education (Programs 21, 22, 24, 25, 26, 29) 1,417,994, % 1, Vocational/Skill Center (Programs 31, 34, 38, 39, 45, 46) 396,249, % Compensatory Education (Programs 51 69) 731,095, % Other Instructional Programs (Programs 71 79) 137,485, % Community Service (Programs 81, 86, 88, 89) 66,500, % Districtwide Support (Program 97) 1,619,283, % 1, School Food Services (Program 98) 375,109, % Pupil Transportation (Program 99) 442,291, % Total General Fund Expenditures $11,296,205, % $10, NOTES TO TABLE FOUR: Table Four presents a summarized comparison of expenditures by program groups. Programs of expenditures describe the categories that are directly involved in the instruction and education of students. *Please see the Introduction to Section One for a description of the enrollment used for per-pupil expenditures. Percent of Program Groups to Total General Fund Expenditures School Food Services 3.3% Pupil Transportation 3.9% Districtwide Support 14.3% Community Service 0.6% Other Instructional 1.2% Compensatory Education 6.5% Basic Education 54.0% Vocational/Skill Center 3.5% Special Education 12.6% Federal Stimulus.1%

6 TABLE FIVE GENERAL FUND EXPENDITURES BY ACTIVITY GROUPS Activity Dollars % of Total $/Per Pupil* Administration $1,419,572, % $1, Building Administration 680,778, % Principal's Office 680,778, % Central Administration 738,793, % Instruction Supervision 256,559, % Superintendent's Office 85,706,170.8% Business Office 136,132, % Human Resources 89,319,706.8% Public Relations 21,194,778.2% Pupil Transportation Supervision 47,076,001.4% Board of Directors 35,088,221.3% Maintenance & Operation Supervision 36,981,925.3% School Food Services Supervision 30,734,908.3% Teaching and Teaching Support 7,880,275, % 7, Teaching 6,268,570, % 5, Health/Related Services 396,595, % Guidance and Counseling 274,428, % Learning Resources 155,749, % Extracurricular 195,069, % Pupil Management and Safety 109,637, % Payment to Other Districts 43,254,341.4% Instructional Professional Development 264,793, % Instructional Support 76,508,981.7% Curriculum 95,666,648.8% Other Support 1,996,357, % 1, Maintenance and Operations 923,520, % Operation of Buildings 358,239, % Utilities 243,900, % Maintenance 224,331, % Grounds Maintenance 71,403,444.6% Building & Property Security 25,645,460.2% Pupil Transportation 389,467, % Operations 322,000, % Transportation Insurance 8,356,818.1% Maintenance 59,109,368.5% School Food Services 346,272, % Operations 195,854, % Food 150,418, % Other 337,097, % Information Systems 190,762, % Insurance (except transp.) 71,131,493.6% Public Activities 40,552,494.4% Warehousing & Distribution 15,708,853.1% Printing 8,003,853.1% Debt Service Expenditures 3,342,659.0% Motor Pool 7,595,583.1% 7.23 Total Expenditures $11,296,205, % $10, NOTES TO TABLE FIVE: Table Five presents a summarized comparison of expenditures by activity. Activities of expenditures describe function areas that are directly involved in the object of the programs. Refer to the chart on the following page. *Please see the Introduction to Section One for a description of the enrollment used for per-pupil expenditures.

7 TABLE FIVE (cont.) Percent of Activity Groups to Total General Fund Expenditures % of Total Other 3.0% School Food Services 3.0% Pupil Transportation 3.5% Building Administration 6.0% Central Administration 6.6% Maintenance and Operations 8.2% Teaching and Teaching Support 69.7%

8 TABLE SIX GENERAL FUND EXPENDITURES BY OBJECT Object of Expenditure Dollars % of Total $/Per Pupil* Salaries and Benefits $9,249,974, % $8, Certificated Salaries 4,937,652, % 4, Classified Salaries 1,881,078, % 1, Benefits Certificated & Classified 2,431,242, % 2, Purchased Services 1,265,097, % 1, Central/Building Administration 97,342,429.9% Teaching/Teaching Support 515,033, % School Food Services 48,706,088.4% Utilities 240,124, % Insurance 79,330,114.7% Information Systems 66,233,156.6% Pupil Transportation 101,023,103.9% Other 117,304, % Supplies and Instructional Materials 688,403, % Capital Outlay 60,545,308.5% Travel 32,184,950.3% Total Expenditures $11,296,205, % $10, NOTES TO TABLE SIX: Table Six presents a summarized comparison of expenditures by object. Objects of expenditure describe the general nature of the goods or services required to accomplish the objectives of the program and activity. *Please see the Introduction to Section One for a description of the enrollment used for per-pupil expenditures. Percent of Objects to Total General Fund Expenditures Supplies and Instructional Materials 6.1% Capital Outlay 0.5% Travel 0.3% Purchased Services 11.2% Certificated Salaries 43.7% Benefits Certificated & Classified 21.5% Classified Salaries 16.7%

9 TABLE SEVEN TOTAL GENERAL FUND EXPENDITURES, REVENUES, AND OTHER FINANCING SOURCES PER PUPIL BY SCHOOL DISTRICT ENROLLMENT GROUPS Total Revenues Annual Percent Total and Size Total of Total No. of Expenditures O.F.S. Group Enrollment* Enrollment Districts Per Pupil* Per Pupil* Over 20, , % 11 $11, $11, ,000 19, , % 19 10, , ,000 9, , % 27 10, , ,000 4, , % 29 10, , ,000 2,999 54, % 22 10, , ,000 1,999 50, % 35 10, , , % 47 11, , , % 63 14, , Under 100 2, % 46 22, , TOTALS: 1,051, % 299 $10, $10, NOTE TO TABLE SEVEN: Table Seven compares the average FY total expenditures, revenues, and other financing sources (O.F.S.) per pupil by school district enrollment groups. *Please see the Introduction to Section One for a description of the enrollment used for per-pupil expenditures and revenue. General Fund Expenditures, Revenues, and Other Financing Sources Per Pupil by School District Enrollment Groups 27,500 25,000 22,500 20,000 17,500 Expenditures Per Pupil Rev & O.F.S. Per Pupil 15,000 12,500 10,000 7,500 5,000 2,500 0

10 TABLE EIGHT TOTAL EXPENDITURES AND REVENUES BY FUND Fund Total All Fund Expenditures % of Total For All Funds $ Per Pupil For All Funds* Total All Fund Revenues % of Total For All Funds $ Per Pupil For All Funds* General $11,296,205, % $10, $11,496,213, % $10, Debt Service 1,221,331, % 1, ,161,536, % 2, Interest 426,583, % Principal 794,747, % Capital Projects 1,557,222, % 1, ,148,014, % 2, Sites 137,510,189.9% Buildings 1,194,981, % 1, Equipment 109,756,048.8% Instructional Technology 67,702,153.5% Energy 38,622,310.3% Sales and Lease 476,115.0% 0.45 Debt 8,174,376.1% 7.78 Transportation Vehicle 56,465,721.4% ,455,008.4% Transportation Equipment 55,387,086.4% Debt 1,078,636.0% 1.03 Permanent Fund 64,287.0% ,612.0% 0.03 Total Governmental Funds 14,131,289, % 13, ,876,247, % 15, Associated Student Body 119,964,139.8% ,016, % Other Trust & Agency Funds 33,485,684.1% ,033,675.2% Total Expenditures For All Funds $14,284,739, % $13, Total Revenues For All Funds $16,032,298, % $15, NOTES TO TABLE EIGHT: Table Eight presents a summarized total of all district funds. A fund is described as a major self-balancing account used to carry out a specific task. *Please see the Introduction to Section One for a description of the enrollment used for per-pupil expenditures and revenues. Transportation Vehicle, 0.4% Percent of Governmental Funds to Total Expenditures For All Funds Capital Projects, 10.9% Debt Service, 8.6% Permanent, 0.0% Associated Student Body, 0.8% Trust & Agency, 0.1% Percent of Governmental Funds to Total Revenues For All Funds Capital Projects, 13.4% Debt Service, 13.5% Permanent, 0.0% Associated Student Body, 0.8% Other Trust & Agency, 0.2% Transportation Vehicle, 0.4% General Fund, 79.2% General Fund, 71.7%

11 TABLE NINE TEN-YEAR COMPARISON OF GENERAL FUND ENDING TOTAL FUND BALANCE Fund Balance as Fund Balance as Fiscal Ending Total Percentage a Percentage of a Percentage of Year Fund Balance of Change Total Expenditures Total Revenues $/Per Pupil* $1,237,868, % 11.0% 9.6% $1, ,100,873, % 9.7% 9.6% 1, ,047,633,714 (1.2%) 9.7% 9.6% 1, ,060,235, % 10.7% 10.6% 1, ,012,662, % 10.3% 10.2% ,326, % 10.2% 10.0% ,549, % 8.2% 8.1% ,049, % 7.6% 7.5% ,199, % 7.5% 7.5% ,377, % 7.6% 7.5% NOTE TO TABLE NINE: Table Nine presents the General Fund Ending Total Fund Balance for the last ten years, the percentage change in Fund Balance, and the percentage that Total Fund Balance was of total General Fund expenditures and revenues in each year. *Please see the Introduction to Section One for a description of the enrollment used for per-pupil revenues. General Fund Ending Total Fund Balance as a Percentage of Total Expenditures and of Total Revenues 12.0% 10.0% 8.0% 6.0% % of Total Expenditures 4.0% % of Total Revenues 2.0% 0.0%

12 TABLE TEN GENERAL FUND TOTAL ENDING FUND BALANCE Total $ % of Total $/Per Pupil* Nonspendable Fund Balance-Inventory & Prepaid Items $53,308, % $50.72 Total Nonspendable Fund Balance $53,308, % $50.72 Restricted for Other Items 9,285, % $8.83 Restricted for Unequalized Deductible Revenues 65, % $0.06 Restricted for Carryover of Restricted Revenues 38,564, % $36.69 Restricted for Debt Service 19,607, % $18.65 Restricted for Self Insurance 5,422, % $5.16 Restricted for Uninsured Risks 8,392, % $7.98 Restricted for Skill Center 4,381, % $4.17 Restricted for Carryover of Food Service 12,453, % $11.85 Total Restricted Fund Balance 98,173, % $93.40 Committed to Other Purposes 30,351, % $28.88 Committed to Economic Stabilization 44,932, % $42.75 Total Committed Fund Balance 75,284, % $71.63 Assigned to Contingencies 46,799, % $44.52 Assigned to Other Capital Projects 21,325, % $20.29 Assigned to Other Purposes 244,436, % $ Total Assigned Fund Balance 312,561, % $ Unassigned to Minimum Fund Balance 245,055, % $ Unassigned Fund Balance 453,485, % $ Total Unassigned Fund Balance 698,540, % $ Total Ending Fund Balance $1,237,868, % $1, NOTE TO TABLE TEN: Table Ten presents a statewide total for General Fund Reserved, Unreserved, and Total Ending Fund Balance, the percentage of Total Fund Balance, and the amount per pupil. *Please see the Introduction to Section One for a description of the enrollment used for per-pupil fund balance.

13 TABLE TEN (cont.) General Fund Reserved and Unreserved Fund Balance as a Percentage of Total Ending Fund Balance Nonspendable Fund Balance 4.3% Restricted Fund Balance 7.9% Unassigned Fund Balance 56.4% Committed Fund 6.1% Assigned Fund Balance 25.3%

14 TABLE ELEVEN TEN-YEAR COMPARISON OF TAX COLLECTIONS Fiscal Year Total Statewide Tax General Fund Tax Collection Percentages Collection Excess Levy Spring Fall Total 2015 $2,277,046, ,131,114, ,077,493, ,992,097, ,920,656, ,732,098, ,632,569, ,509,788, ,423,523, ,346,864, NOTE TO TABLE ELEVEN: Table Eleven presents the total General Fund excess levy amounts and the spring, fall, and the total tax collection percentages for the past ten years. TABLE TWELVE TEN-YEAR COMPARISON OF GENERAL LONG-TERM LIABILITIES Fiscal General Long-Term Percentage Year Liabilities $/Per Pupil* of Change $15,566,970,889 $14, % ,948,134,255 9, % ,540,201,510 9, % ,444,648,582 9, (0.3%) ,487,426,195 9, % ,293,558,376 9, (1.9%) ,402,000,566 9, (1.0%) ,403,275,831 9, % ,062,236,328 9, % ,525,367,770 8, % NOTES TO TABLE TWELVE: Table Twelve presents the last ten years of general long-term liabilities as of year-end. This debt consists of compensated absences payable to employees, contracts and notes payable, capital leases, voted bonds, noncancellable operating leases, and claims & judgments. Over 95 percent of the liabilities reported each year are for voted bonds. A significant accounting policy change occurred in Fiscal Year Per GASB Statement 68, Accounting and Financial Reporting for Pension Plans, the districts proportionate share of the net pension liability reported by the Washington State Department of Retirement Systems is now reported on the Schedule of Long-Term Liabilities. *Please see the Introduction to Section One for a description of the enrollment used for per-pupil long-term liabilities.

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