KENT SCHOOL DISTRICT BUDGET

Transcription

1 KENT SCHOOL DISTRICT BUDGET Kent School District # SE 256 th Street, Kent, WA

2 DISTRICT BUDGET Kent School District #415 Board of Directors Maya Vengadasalam, President Debbie Straus, Vice President Agda Burchard, Legislative Representative Karen DeBruler, Director Vacancy, Director Dr. Calvin J. Watts, Ed. D. Superintendent Michael Newman Chief Business Officer Ralph Fortunato Executive Director, Fiscal Services Lisa Tylor Supervisor of ing & Fiscal Planning

3 TABLE of CONTENTS Memo 1 Summary 2 Comparison or Proposed s, to Comparison or General Fund, to GENERAL FUND: New Funded Expenditures 3 Summary - Revenue 4 Summary-Personnel and MSOC 5 Summary-Revenue (w/o Contingency) 6 Summary-Personnel and MSOC (w/o Contingency) 7 General Fund Detail: Pie Chart, General Fund Revenue 8 Pie Chart, General Fund Expenditures by Object 9 Pie Chart, General Fund Personnel 10 Pie Chart, General Fund MSOC 11 4-Yr Comparison, Expenditure by Activity 12 4-Yr Comparison, Expenditure by Object 12 Enrollment Projections 14 Personnel - Basic Education, Grants and Categorical Funding 15 Personnel - Basic Education 15 State Formula Staff vs. Locally Funded Staff 16 Above Formula Staffing, Total FTE 17 Above Formula Staffing, Certificated Instructional Staff 18 Above Formula Staffing, by Position 19 Statutory Benefits 20 Educational Program and Operations Levy 21 Revenue - Local Non-Tax 23 Revenue - State and Federal 24 School Allocations (non-personnel) 25 Department Allocations (non-personnel) 27 District Legal Expenditure 32 District Travel Expenditure 33 Inclusive Education 34 Transitional Bilingual 35 Nutrition Services 36 Transportation 37 Utilities 38 Estimated Ending Fund Balance 39 Capital Projects Fund 40 Transportation Vehicle Fund 42 Debt Service Fund 43 Associated Student Body (ASB) Fund 44 Future Projections through Appendix: Total Expenditures by Activity, 6-Yr Comparison 50 ed Staff FTE Comparison by Program 55 ed Staff FTE Comparison by Activity 56

4 This Page Intentionally Blank KENT SCHOOL DISTRICT BUDGET

5 TO: School Board Directors FROM: Dr. Calvin Watts DATE: August 23, 2017 Subject: This document contains the proposed District. The budget totals $452,655,774 and is comprised of the five funds for school districts in the State of Washington. These are the General Fund, $348,524,375; the Capital Projects Fund, $74,369,986; the Debt Service Fund, $24,662,746; the Associated Student Body Fund, $4,323,667; and the Transportation Vehicle Fund, $775,000. The proposed is scheduled for public hearing and formal adoption on August 23, 2017, and has been made available to the public in conformance with state statute. With the increases in state funding and the district s local Educational Programs Levy, the proposed General Fund will increase by $2,338,187 over the General Fund. This additional funding provides an increase in resources to provide cost-of-living increases and changes to health benefits. Categorical programs receive additional funding to address our student learning needs as well as additional resources for career and college readiness through the Career and Technical Education funding. This original budget has a projected Ending Fund Balance of $1,195,541. The General Fund supports the Board of Directors Strategic Plan and the implementation of the specific objectives and the four goals within the plan. Our priorities in this budget are to restore our fund balance and continue to make improvements in teaching and learning with alignment to standards, furthering of career pathways and closing post-secondary gaps in Goal 1. This budget also aligns resources to continue the implementation of Goal 2, which supports engaging students, families, and community members in twoway, meaningful communication that is focused on equity and excellence and to address the academic and social emotional needs of students as well as increasing language proficiency. Goal 3 of the strategic plan emphasizes effective transportation, technology, and maintenance services to support learning in our classrooms. These efforts must be maintained by a premier workforce, which is the focus of Goal 4. Resources in this budget are intended to cultivate the best teachers and support staff through focused high-quality professional development and continue building capacity of teachers, technicians, and leaders in our district. General Fund Summary The following is the summary information from the attached tables for quick reference. Additional detail is included in the tables on the following pages. Projected Annual Average Full-Time Equivalent (AAFTE) students 25,999 (Running Start & igrad not included) Certificated Instructional Staff decrease from revised budget of 1, FTE to budget of 1, FTE. Classified staff decreased from revised budget of 1, FTE to budget of 1, FTE. Administrative staff decreased from revised budget of FTE to FTE. Total resources of $349,719,916, an increase of $13,666,403 over current projections. Total budgeted expenditures are $348,524,375, an increase of $2,338,187 from current projections. Projected Ending Fund Balance of $1,195,541, is an increase of $8,142,028 from current projections. This budget supports student learning and continues the implementation of Blueprint, our new Strategic Plan. 1

6 KENT SCHOOL DISTRICT BUDGET SUMMARY General Fund Capital Projects Debt Service ASB Transp. Vehicle Total All Funds A Beginning Fund Balance $ (6,946,487) $ 72,398,246 $ 11,861,709 $ 1,719,456 $ 1,302,596 $ 80,335,520 B Revenues 356,666,403 11,698,800 24,940,148 4,190,968 1,162, ,659,202 C Transfers In , ,351 D Total Available 349,719,916 84,097,046 37,367,208 5,910,424 2,465, ,560,073 E Expenditures $ 348,524,375 $ 74,369,986 $ 24,662,746 $ 4,323,667 $ 775,000 $ 452,655,774 F Transfers Out , ,351 G Ending Fund Balance $ 1,195,541 $ 9,727,060 $ 12,704,462 $ 1,586,757 $ 1,125,128 $ 26,338,948 Comparison of the proposed budgets for vs General Capital Debt Transportation Fund Projects Service ASB Vehicle Total Expenditures Expenditures Expenditures Expenditures Expenditures Expenditures $ 348,524,375 $ 74,369,986 $ 24,662,746 $ 4,323,667 $ 775,000 $ 452,655, ,186,188 46,042,292 26,104,270 4,268,932 1,250, ,851,682 Difference $ 2,338,187 $ 28,327,694 $ (1,441,524) $ 54,735 $ (475,000) $ 28,804,092 Comparison between and F-195 General Fund Expenditure Object Description % to Total % to Total FY17 to FY18 Increase / (Decrease) % Change 2 Certificated Salaries $ 159,628, % $ 159,896, % $ 267, % 3 Classified Salaries 54,529, % 52,504, % (2,024,975) -3.71% 4 Payroll Taxes and Other Benefits 73,855, % 79,541, % 5,685, % Total Personnel $ 288,013, % $ 291,941, % $ 3,928, % 5 Supplies $ 19,189, % $ 17,013, % $ (2,176,517) % 7 Contract Services 37,005, % 38,138, % 1,132, % 8 Travel 802, % 514, % (288,503) % 9 Capital Outlay 1,174, % 916, % (257,938) % Total MSOC $ 58,172, % $ 56,582, % $ (1,590,033) -2.73% Total $ 346,186, % $ 348,524, % $ 2,338, % 2

7 General Fund New Funded Expenditures COLA at 2.3% for state funded staff $2.260 million Benefit rate increases $1.558 million Class size reduction $3.500 million Class size reduction/high Poverty $2.000 million MSOC increase $343,000 ALE Program $25,000 Dropout Reengagement Program $69,000 Inclusive Education $1.746 million CTE Programs $1.350 million Learning Assistance Program (LAP) $1.660 million Transitional Bilingual Program $745,000 Highly Capable Program $332,000 $15,588,000 3

8 GENERAL FUND with Contingency REVENUE Col. A Col. B Col. C Col. D Col. E Col. F Basic Inclusive Grants Nutritional Education Education Transportation Categorical Services Total State Basic Education 182,391, ,391,567 Levy Equalization 1,751,265 4,984, ,735,268 M & O Levy 59,404,994 8,966,973 1,445, ,817,455 Local Non-Tax Revenue 3,935, ,800,000 6,735,000 Inclusive Education / State, Basic Ed - 4,633, ,633,354 Inclusive Education / State - 19,357, ,357,700 Inclusive Education / Federal - 6,692, ,692,160 Transportation / State - - 9,050, ,050,000 Transp. / McKinney Vento Categorical Programs / State Grants ,768,371-17,768,371 Categorical Programs / Federal Grants 16, ,639,668-10,655,668 Nutritional Services / State , ,660 Nutritional Services / Federal ,277,200 9,277,200 Other Revenues 345, ,000 Reserve 500, ,555,000-13,055,000 TOTAL REVENUE BASIC EDUCATION $ 248,343,826 $ 44,634,190 $ 10,495,488 $ 40,963,039 $ 12,229,860 $ 356,666,403 4

9 GENERAL FUND with Contingency PERSONNEL Col. A Col. B Col. C Col. D Col. E Col. F Basic Inclusive Grants Nutritional Education Education Transportation Categorical Services Total Certificated Salaries 131,715,938 17,412,436-7,439, ,567,931 Classified Salaries 30,591,693 7,644,867 5,787,042 4,909,310 3,025,435 51,958,347 Payroll Taxes and Other Benefits 58,304,662 10,394,857 2,721,401 5,318,935 1,716,791 78,456,646 Reserve 2,362, ,596,197-4,958,627 TOTAL PERSONNEL BASIC EDUCATION $ 222,974,723 $ 35,452,160 $ 8,508,443 $ 20,263,999 $ 4,742,226 $ 291,941,551 GENERAL FUND Material, Supplies and Operating Costs (MSOC) Col. A Col. B Col. C Col. D Col. E Col. F with Contingency Basic Inclusive Grants Nutritional Education Education Transportation Categorical Services Total School Allocations 1,926, ,926,309 Department Allocations 4,145, , ,104,624 Textbooks/Consumables 980, ,733 District Operational 7,514, ,514,153 Utilities 5,955, ,000 6,050,000 Inclusive Education - 8,931, ,931,591 Career/Tech Ed (CTE) 2,659, ,659,120 Transp. / McKinney Vento - - 1,000, ,000,000 Grants/Categorical ,452,291-5,452,291 Nutritional Services ,761,628 5,761,628 Other Reserve 7,598,234 59,969 50,000 3,494,172-11,202,375 TOTAL NON-PERSONNEL BASIC EDUCATION $ 30,779,445 $ 8,991,560 $ 2,008,728 $ 8,946,463 $ 5,856,628 $ 56,582,824 TOTAL GENERAL FUND EXPENDITURES PERSONNEL PLUS NON-PERSONNEL $ 253,754,168 $ 44,443,720 $ 10,517,171 $ 29,210,462 $ 10,598,854 $ 348,524,375 5

10 GENERAL FUND REVENUE without Contingency Col. A Col. B Col. C Col. D Col. E Col. F Basic Inclusive Grants Nutritional Education Education Transportation Categorical Services Total State Basic Education 182,391, ,391,567 Levy Equalization 1,751,265 4,984, ,735,268 M & O Levy 59,404,994 8,966,973 1,445, ,817,455 Local Non-Tax Revenue 3,935, ,800,000 6,735,000 Inclusive Education / State, Basic Ed - 4,633, ,633,354 Inclusive Education / State - 19,357, ,357,700 Inclusive Education / Federal - 6,692, ,692,160 Transportation / State - - 9,050, ,050,000 Transp. / McKinney Vento Categorical Programs / State Grants ,768,371-17,768,371 Categorical Programs / Federal Grants 16, ,639,668-10,655,668 Nutritional Services / State , ,660 Nutritional Services / Federal ,277,200 9,277,200 Other Revenues 345, ,000 Reserve TOTAL REVENUE BASIC EDUCATION $ 247,843,826 $ 44,634,190 $ 10,495,488 $ 28,408,039 $ 12,229,860 $ 343,611,403 6

11 GENERAL FUND PERSONNEL without Contingency Col. A Col. B Col. C Col. D Col. E Col. F BASIC EDUCATION Basic Inclusive Grants Nutritional Education Education Transportation Categorical Services Total Certificated Salaries 131,715,938 17,412,436-7,439, ,567,931 Classified Salaries 30,591,693 7,644,867 5,787,042 4,909,310 3,025,435 51,958,347 Payroll Taxes and Other Benefits 58,304,662 10,394,857 2,721,401 5,318,935 1,716,791 78,456,646 Reserve TOTAL PERSONNEL $ 220,612,293 $ 35,452,160 $ 8,508,443 $ 17,667,802 $ 4,742,226 $ 286,982,924 GENERAL FUND Material, Supplies and Operating Costs (MSOC) Col. A Col. B Col. C Col. D Col. E Col. F without Contingency Basic Inclusive Grants Nutritional Education Education Transportation Categorical Services Total School Allocations 1,926, ,926,309 Department Allocations 4,145, , ,104,624 Textbooks/Consumables 980, ,733 District Operational 7,514, ,514,153 Utilities 5,955, ,000 6,050,000 Inclusive Education - 8,931, ,931,591 Career/Tech Ed (CTE) 2,659, ,659,120 Transp. / McKinney Vento - - 1,000, ,000,000 Grants/Categorical ,452,291-5,452,291 Nutritional Services ,761,628 5,761,628 Other Reserve TOTAL NON-PERSONNEL BASIC EDUCATION $ 23,181,211 $ 8,931,591 $ 1,958,728 $ 5,452,291 $ 5,856,628 $ 45,380,449 TOTAL GENERAL FUND EXPENDITURES PERSONNEL PLUS NON-PERSONNEL $ 243,793,504 $ 44,383,751 $ 10,467,171 $ 23,120,093 $ 10,598,854 $ 332,363,373 7

12 8 KENT SCHOOL DISTRICT BUDGET

13 9 KENT SCHOOL DISTRICT BUDGET

14 10 KENT SCHOOL DISTRICT BUDGET

15 11 KENT SCHOOL DISTRICT BUDGET

16 Kent School District General Fund Expenditures by Activity Actual Actual Difference Difference Activity % of Total % of Total % of Total % of Total FY17 to FY18 % Teaching & Teaching Support $ 207,812, % $ 234,008, % $ 247,354, % $ 253,757, % $ 6,402, % School Administration 20,481, % 22,639, % 23,704, % 24,265, % 560, % Central Administration 16,021, % 16,577, % 18,864, % 17,170, % (1,693,822) -8.98% Nutrition Services 10,463, % 10,564, % 11,548, % 10,598, % (949,841) -8.22% Transportation 7,824, % 8,201, % 10,152, % 10,517, % 364, % Maintenance 22,589, % 22,861, % 22,583, % 22,019, % (563,337) -2.49% Other Services 10,779, % 10,892, % 11,978, % 10,196, % (1,782,550) % Total Expenditure by Activity $ 295,973, % $ 325,746, % $ 346,186, % $ 348,524, % $ 2,338, % $300,000,000 Expenditures by Activity $250,000,000 $200,000,000 $150,000,000 $100,000,000 $50,000,000 Actual Actual $- Teaching & Teaching Support School Administration Central Administration Nutrition Services Transportation Maintenance Other Services 12

17 Kent School District General Fund Expenditures by Object Actual Actual Difference Difference Object % of Total % of Total % of Total % of Total FY17 to FY18 % Certificated Salaries $ 131,932, % $ 145,980, % $ 159,628, % $ 159,896, % $ 267, % Classified Salaries 49,307, % 52,625, % 54,529, % 52,504, % (2,024,975) -3.71% Employee Benefits 65,090, % 74,101, % 73,855, % 79,541, % 5,685, % Supplies 15,807, % 16,797, % 19,189, % 17,013, % (2,176,517) % Purchased Services 32,612, % 34,820, % 37,005, % 38,138, % 1,132, % Travel 691, % 797, % 802, % 514, % (288,503) % Capital Outlay 531, % 621, % 1,174, % 916, % (257,938) % Total Expenditure by Object $ 295,973, % $ 325,746, % $ 346,186, % $ 348,524, % $ 2,338, % $180,000,000 $160,000,000 $140,000,000 Expenditures by Object $120,000,000 $100,000,000 $80,000,000 $60,000,000 $40,000,000 $20,000,000 $- Certificated Salaries Classified Salaries Employee Benefits Supplies Purchased Services Travel Capital Outlay Actual Actual

18 ENROLLMENT PROJECTIONS PROJECTED ENROLLMENT - FTE to to Actual Actual/June Comparison Comparison (FY17 vs FY18) (FY17 vs FY18) Elementary Schools 14,685 14,590 14, Middle Schools 3,955 3,995 3,934 (21) (60) High Schools 6,749 6,713 6,672 (77) (41) KMVA (75) (68) KPA (93) (122) Running Start I-Grad (135) (1) ALE Programs (28) (9) Regional Justice Center Transition Outreach Program (7) Total Enrollment 27,487 27,282 27,184 (303) (98) Average Annual FTE PROJECTED BASIC EDUCATION FUNDING ENROLLMENT Kindergarten - 12th Grade* *Running Start and igrad not included , ,999 14

19 BASIC EDUCATION, GRANTS AND CATEGORICAL FUNDING Difference Revised FY18 vs. FY17 Actual Revised Certificated Instructional Staff 1, , , , (44.00) Classified Staff (Non-Admin) 1, , , , (8.00) School Based Administrators Central Office Administrators (3.00) Total 2, , , , (55.00) BASIC EDUCATION PERSONNEL - FTE Basic Education Staff Total for Basic Ed Formula Funded Above Formula Staff Local Funded Certificated Instructional Staff 1, , Certificated Administrative Staff Classified Staff Total Basic Education Staff 2, , Basic Education Staff (June) Total for Basic Ed Formula Funded Above Formula Staff Local Funded Certificated Instructional Staff 1, , Certificated Administrative Staff Classified Staff Total Basic Education Staff 2, , State Funded/Formula instructional staff has increased by FTE ( to ) primarily due to K-3 class size and CTE staffing ratios. 15

20 Kent School District State Formula Staff vs. Local Funded Staff Units FY per BUDGET TOTAL STAFF FORMULA STAFF ABOVE FORMULA TOTAL Salary Exhibit Salary Exhibit State Allocation Local Portion Certificated Staff: FTE Amount Average FTE State Portion Local Portion Total FTE Local Portion Average Amount Certificated Instructional Units (Less Grants, Voc.) 1, $ 104,927,597 $ 73,960 1, $ 73,032,352 $ 26,392,889 $ 99,425, $ 5,502,356 $ 73,960 $ 104,927,597 Certificated Administrative Units ,129, , ,222,015 7,894,109 $ 14,116, ,013, ,113 16,129,245 Vocational Certificated Units ,070,623 73, ,672,952 1,648,057 6,321,009 (17.015) (1,250,386) 73,487 5,070,623 Vocational Administrative Units , , , , ,742 (5.560) (774,452) 139, ,290 Total Certificated Staff Units (Non Grant) 1, $ 126,266,755 $ 78,769 1, $ 84,335,345 $ 36,440,771 $ 120,776, $ 5,490,639 $ 83,082 $ 126,266,755 Classified Staff: Classified Staff Units (Less: Grants, Voc., Food Service, Transportation) $ 30,364,477 $ 54, $ 14,523,321 $ 8,770,675 $ 23,293, $ 7,070,480 $ 54,821 $ 30,364,477 Vocational Classified Staff Units ,059 43, , ,005 1,159,706 (20.142) (877,647) 43, ,059 Total Classified Staff Units (Non Grant) $ 30,646,536 $ 54, $ 15,433,022 $ 9,020,680 $ 24,453, $ 6,192,834 $ 56,903 $ 30,646,536 Total KSD Staff Units (Non Grant) 2, $ 156,913,291 $ 72,532 1, $ 99,768,367 $ 45,461,452 $ 145,229, $ 11,683,473 $ 66,794 $ 156,913,291 Total Certificated Grant Staff Units $ 7,382,387 $ 77,831 Total Classified Grant Staff Units ,931,686 $ 38,648 Total Program ,319,834 Total Prgm 21 and 22 State Spec.Ed Certificated Units ,213,380 $ 76,323 Total Prgm 21 and 22 State Spec.Ed Classified Units ,204,890 $ 38,895 Total Food Service Staff Units ,019,900 $ 39,566 Total Transportation Staff Units ,765,360 $ 53,913 Total Grant, Food Service, Transportation Staff Units $ 46,837,437 $ 57,212 Total KSD Salary Exhibit 2, $ 203,750,728 $ 68,327 Notes: Grant Staff Units are funded by the various individual grant programs. Food Service Staff Units are funded by self supported Food Service program. Special Ed. Program 21 and 22 funded by State Allocation Transportation Staff Units are funded by state allocation Source: Apportionment Allocation per F-203 ( ) KSD Salary Exhibit ( ) 16

21 Certificated Classified Total Basic Ed Formula Staff (State Apportionment)* FTE 1, , Total Staff Employed (All Programs)** FTE 1, , , Difference Less: Grant and Other Funded Staff Program 02-ALE (1.000) (0.612) (1.612) Program 03-Open Doors (10.300) (3.000) (13.300) Program 18XX-Race to the Top Program 24XX-SPED IDEA (4.400) (38.005) (42.405) Program 39XX-CTE/Perkins (0.400) - (0.400) Program 51XX-Title I (18.017) (26.121) (44.137) Program 52XX-Title II (3.650) - (3.650) Program 55XX-LAP (25.467) (42.369) (67.836) Program 58XX (2.000) - (2.000) Program 59XX-Juveniles in Adult Jails (1.000) - (1.000) Program 64-Title III (2.000) - (2.000) Program 65-State Bilingual (24.668) (40.362) (65.030) Program 68XX-Title VII Indian Ed. - (0.815) (0.815) Program 69XX- (3.000) (1.138) (4.138) Program 74XX-Highly Capable (0.950) (0.302) (1.252) Program 79XX-Instructional Programs - (0.757) (0.757) Less: Total Grant Staff (96.852) ( ) ( ) Less: Special Ed Staff (Prgm. 21 & 22) ( ) ( ) ( ) Less: Food Service (Prgm. 98) - (76.326) (76.326) Less: Transportation (Prgm. 99) - ( ) ( ) Total Grant and Other Funded Staff ( ) ( ) ( ) Total Basic Ed. FTE Above Formula Staffing (Prgm. 01, 31, 34 and 97) Average Salary $ 83, $ 56, Total Salary Cost for Above Formula Staff $ 5,490,664 $ 6,192,818 $ 11,683,482 *Apportionment Allocation per F-203 ( ) **Kent School District Salary Exhibit () Kent School District ABOVE FORMULA STAFFING FOR BUDGET 17

22 Kent School District ABOVE FORMULA STAFFING FOR Certificated Instructional Staff (Act. 22, 24, 25, 26, 27, 28, 31) BUDGET FTE: Certificated Basic Ed Formula Staff (State Apportionment)* FTE 1, Total Staff Employed (All Programs)** FTE 1, Difference Less: Grant and Other Funded Staff Program 02-ALE (1.000) Pogram 03-Open Doors (8.300) Program 18XX-Race to the Top - Program 24XX-SPED IDEA (4.400) Program 39XX-CTE/Perkins (0.400) Program 51XX-Title I (17.267) Program 52XX-Title II (3.650) Program 55XX-LAP (25.067) Program 58XX (2.000) Program 59XX-Juveniles in Adult Jails (1.000) Program 64-Title III (2.000) Program 65-State Bilingual (23.768) Program 69XX-JROTC/ECEAP (3.000) Program 74XX-Highly Capable (0.800) Program 79XX-Instructional Programs - Total Grant Staff (92.652) Less: Special Ed Staff (Prgm. 21 & 22) ( ) Less: Food Service (Prgm. 98) - Less: Transportation (Prgm. 99) - Total Grant and Other Funded Staff ( ) Total Basic Ed FTE Above Formula Staffing (Prgm. 01, 31, 34 and 97) Average Salary $ 74, Total Salary Cost for Above Formula Staff $ 3,955,590 *Apportionment Allocation per F-203 ( ) **Kent School District Salary Exhibit () 18

23 Kent School District Basic Education Staffing (Program 01,31,34 and 97) Prototypical School Model vs. Kent School District State Allocation KSD Difference >State Allocation Classroom Teachers 1, , YES Teacher Librarians YES Guidance Counselors/Social Workers and Psychologists YES School Nurses YES Total 1, , YES Principals YES Teaching Assistants/Paraeducators YES Office Support YES Custodians YES Safety and Security YES Family Involvement (3.068) NO Technology YES Facilities: Grounds, Maintenance (7.027) NO Warehouse & Printing (0.335) NO Central Office Admin-Certificated YES Central Office -Classified YES Total YES Grand Total 1, , YES 19

24 STATUTORY BENEFITS Classified Certificated Professional Technical Social Security/FICA 7.65% 7.65% 7.65% Retirement/District Contribution 15.20% 13.48% 13.48% Unemployment 0.05% 0.05% 0.05% Workers Compensation 0.50% 0.50% 0.90% Cash Out/Buy Back 1.15% 1.15% 1.15% 24.55% 22.83% 23.23% Insurance Benefits State funds $9,840 per Basic Education Formula Staff per year $9,840 X 1,988.4 = $19,566,220 District funds ($9,840 for approximately 175 FTE) employees above the State Basic Education Staff $9,840 X = $1,721,016 Retiree Insurance: District funds $ yearly per employee FTE for retiree benefits. State provides NO funding for retiree insurance $ X 2, = $1,663,278 20

25 Educational Program and Operations (EP&O) Levy Calendar Year 2017 Levy: 2017 Levy Base $ 275,210, Levy Authority Percentage 28.89% Interdistrict Transfers $ 25,925 Levy Authority After Transfers $ 79,534,360 Maximum 2017 Local Effort Assistance $ 6,328, Levy Authority $ 73,205,775 Voter Authorized Levy $ 82,300,000 Levy Rollback $ (9,094,225) Calendar Year 2018 Estimated Levy: 2018 Levy Base $ 308,303, Levy Authority Percentage 28.89% Interdistrict Transfers $ 27,442 Levy Authority After Transfers $ 89,096,319 Maximum 2018 Local Effort Assistance $ 6,279, Levy Authority $ 82,816,957 Voter Authorized Levy $ 67,000,000 Levy Rollback $ - Levy Collection Amount Amount Percentage ed Fall 2017 $ 73,205, % $ 34,421,355 Spring 2018 $ 67,000, % $ 35,396,100 Total M & O Levy $ 69,817,455 Local Effort Assistance LEA Amount Amount Percentage ed Fall 2017 $ 6,328, % $ 1,772,004 Spring 2018 $ 6,893, % $ 4,963,264 Total Local Effort Assistance $ 6,735,268 21

26 Educational Program and Operations (EP&O) Levy EP&O Portion of Salaries for Formula Staff: Certificated Instructional Staff $ 21,171,908 Certificated Administrative Staff 6,062,510 Classified Staff 6,561,145 Total EP&O Portion of Salaries for Formula Staff $ 33,795,563 Above Formula Staff, Substitutes and Extracurricular Certificated Instructional Staff $ 3,467,586 Certificated Administrative Staff 1,291,660 Classified Staff 5,046,765 Substitutes 1,380,217 Extracurricular 720,429 Total Above Formula Staff, Subs. and Extracurricular $ 11,906,657 $ 45,702,220 EP&O Portion of Salaries for Formula and Above Formula Staff $ 45,702, % EP&O Portion of Payroll Taxes and Other Benefits 13,543, % EP&O Portion of Salaries, Payroll Taxes and Other Benefits 59,245, % EP&O Portion of Materials, Supplies and Operating Costs 159, % EP&O Portion for Basic Education 59,404, % EP&O Portion of Special Education (Personnel & MSOC) 8,966, % EP&O Portion of Transportation (Personnel & MSOC) 1,445, % Total Educational Programs and Operations Levy $ 69,817, % 22

27 LOCAL NON-TAX REVENUE Actual Difference FY18 vs FY17 Tuitions and Fees, Unassigned 1 $ 368,090 $ 50,000 $ 50,000 $ - Day Care Tuition and Fees 2 126, ,000 75,000 (75,000) Sales of Goods, Supplies and Services 3 409, , ,000 (45,000) Secondary Vocational Education Sales and Goods, Supplies and Services 140, , ,000 (20,000) Other Community Services, Sales of Goods, Supplies and Services 87,196 30,000 75,000 45,000 School Food Services Sales of Goods, Supplies and Services 2,676,478 2,780,000 2,800,000 20,000 Investment Earnings 135, , ,000 (50,000) Gifts and Donations 295, , ,000 (120,000) Fines and Damages 39,837 50,000 50,000 - Rental and Leases 647, , ,000 (70,000) Insurance Recoveries 506, , ,000 (50,000) Local Support Nontax, Unassigned 4 540, , ,000 - E-Rate 425, , , ,000 Notes to Schedule: Note 1- Tuition and Fees /Unassigned are tuition and fees not funded by basic education, levy or other specific revenue source. Note 2- Day Care Tuition and Fees are fees collected for district provided day care and not any payments from other sources (state and federal grants) Note 3- Sales of Goods, Supplies and Services represent sales of goods, supplies and services that are not assigned to a specific program. Note 4- Local Support Nontax /Unassigned represents revenue from any local non-tax source for which a specific revenue account has not been provided. Total Local Non Tax $ 6,399,222 $ 6,600,000 $ 6,735,000 $ 135,000 23

28 State and Federal Education Funding State Education Funding Actual Difference FY18 vs FY17 % Change State Basic Education $ 167,002,008 $ 176,488,829 $ 187,530,921 $ 11,042, % Local Effort Assistance 6,239,028 6,335,337 6,735, , % State Special Education 17,900,578 17,936,376 19,357,700 1,421, % Learning Assistance Program (LAP) 7,207,950 6,624,307 8,285,910 1,661, % State Special Programs ( Inc.Natl. Board) 2,117,122 2,125,000 2,123,000 (2,000) -0.09% Juveniles in Adult Jails 115, , ,200 44, % State ELL 5,547,018 5,833,405 6,578, , % Highly Capable 261, , , , % State Food Service 155, , ,660 (16,813) % Transportation-Operations 8,583,571 8,583,570 9,050, , % Total State Education Funding $ 215,130,327 $ 224,495,121 $ 240,588,920 $ 16,093, % Federal Education Funding Actual Difference FY18 vs FY17 % Change Federal General Purpose $ 11,906 $ 20,000 $ 16,000 $ (4,000) % Federal Special Education (IDEA) 5,785,861 7,033,392 8,592,160 1,558, % Federal Vocational Education (C. Perkins) 206, , ,800 11, % Title I-Disadvantaged 7,142,380 7,688,351 7,455,731 (232,620) -3.12% Title II-School Improvement 687,797 1,059,216 1,298, , % Federal ELL 572,327 1,058,215 1,422, , % USDA Food Service 8,306,434 9,200,000 9,077,200 (122,800) -1.35% Race to the Top 1,259, ,962 - (402,962) ROTC 118,625 72,520 70,134 (2,387) -3.40% Other Federal Grants 446, , , , % Total Federal Education Funding $ 24,537,296 $ 27,010,060 $ 28,680,029 $ 1,669, % ed amounts above do not include contingency 24

29 SCHOOL ALLOCATIONS ELEMENTARY SCHOOLS Increase / (Decrease) Total Total Total Projected Wtd Student Projected Wtd Student Projected Wtd Student Schools Enrollment Allocation (WSA) Enrollment Allocation (WSA) Enrollment Allocation (WSA) Carriage Crest , , (2,245) Cedar Valley , ,888 (5) (3,899) Covington , , (1,823) Crestwood , , (4,695) East Hill , ,082 (9) (13,542) Emerald Park , ,519 (23) (8,174) Fairwood , ,682 (26) (6,001) George Daniel , ,598 (20) (12,425) Glenridge , , (5,306) Grass Lake , ,016 9 (290) Horizon , , (2,818) Jenkins Creek , ,822 5 (4,630) Kent , , (8,796) Lake Youngs , ,723 (7) (1,337) Martin Sortun , ,955 (76) (15,336) Meadow Ridge , ,609 (21) (7,288) Meridian , ,471 (30) (7,219) Millennium , , (7,255) Neely-O'Brien , , (7,661) Panther Lake , ,911 3 (10,369) Park Orchard , ,098 (13) (13,849) Pine Tree , ,741 (47) (9,594) Ridgewood , , Sawyer Woods , ,062 5 (5,858) Scenic Hill , ,074 (14) (17,480) Soos Creek , , (699) Springbrook , ,296 4 (8,642) Sunrise , , (221) Valley Early Lrng Ctr (KVELC) , ,406 (34) (5,024) 14,679 1,210,498 14,770 1,018, (192,163) *WSA: Weighted Student Allocation, based on: a) student needs, b) equity, c) basic administrative expenditures Formula: WSA = Enrollment Factor + Poverty Factor + ELL Factor Note: Per-pupil allocation base-rates were reduced by 20% for Elementary: $60.00, $48.00 Secondary: $62.00, $

30 SCHOOL ALLOCATIONS MIDDLE SCHOOLS Increase / (Decrease) Total Total Total Projected Wtd Student Projected Wtd Student Projected Wtd Student Schools Enrollment Allocation (WSA) Enrollment Allocation (WSA) Enrollment Allocation (WSA) Cedar Heights , ,196 (3) (7,005) Mattson , , (6,098) Meeker , ,975 (28) (10,382) Meridian , , (6,171) Mill Creek , ,058 (27) (13,774) Northwood , ,180 (1) (7,373) 3, ,721 3, ,918 (22) (50,803) HIGH SCHOOLS Increase / (Decrease) Total Total Total Projected Wtd Student Projected Wtd Student Projected Wtd Student Schools Enrollment Allocation (WSA) Enrollment Allocation (WSA) Enrollment Allocation Kent-Meridian 2, ,247 1, ,499 (142) (39,748) Kentlake 1, ,675 1,375 98,105 (26) (18,570) Kentridge 2, ,353 2, ,280 (11) (28,073) Kentwood 1, ,773 1, , (23,801) 7, ,048 7, ,856 (142) (110,192) ALTERNATIVE PROGRAMS / OTHER ENROLLMENTS Increase / (Decrease) Projected Projected Projected School / Program Enrollment Allocation Enrollment Allocation Enrollment Allocation Kent Phoenix , ,790 (23) (7,899) I-Grad , ,000 (135) (34,500) Transitional Outreach Prgm (TOP) * * 60 6, ,115 Mtn View Academy (KMVA) , ,295 (61) (8,189) 1, , ,200 (159) (44,473) TOTAL SCHOOL ALLOCATIONS: Increase / (Decrease) Total Total Total Projected Wtd Student Projected Wtd Student Projected Wtd Student Enrollment Allocation (WSA) Enrollment Allocation (WSA) Enrollment Allocation (WSA) 27,091 2,323,940 26,859 1,926,309 (232) (397,631) Note: Per-pupil allocation rates were reduced by 20% for (see note previous page) The Transitional Outreach Program's per-pupil allocation was included in the Inclusive Education total budget prior to

31 DEPARTMENT ALLOCATIONS Materials, Supplies and Operating Costs (MSOC) Notes: The original Departmental budgets were reduced by 20% where feasible. Amounts set aside as district reserves will be distributed to departments as needed during the fiscal year. All distributions will be for necessary expenditures which have been reviewed and approved by Executive Cabinet. Superintendent / Board of Directors Revised Original $ Increase % Increase Cost Center Description (Decrease) (Decrease) 0010 Board of Directors 50,400 50, Superintendent 35,690 30,400 (5,290) 0630 Leadership Dev Office 42,071 24,000 (18,071) FY17 to FY18 $ 128,161 $ 104,800 $ (23,361) -18.2% School Operations & Academic Support Officer Revised Original $ Increase % Increase Cost Center Description (Decrease) (Decrease) 0620 School Oper & Acad Support 40,000 12,835 (27,165) 2970 School Improvement Prgms 81,438 30,918 (50,520) 4860 Title I 2,208, ,825 (1,623,903) 4870 LAP 834, ,847 (470,571) 4880 Student Services 396, ,740 (180,775) 4881 Race to the Top 260,566 - (260,566) 4900 Homeless 43,997 28,318 (15,679) 4910 Health Services 74,713 30,208 (44,505) 4930 Drug Free Schools 18,220 7,194 (11,026) 5050 Regional Justice Ctr 74,634 - (74,634) 5100 Indian Education 4,574 7,244 2, Security 134,191 32,580 (101,611) 7290 Becca Bill 2,500 1,265 (1,235) 7310 Athletic Administration 299, ,934 (155,378) 7670 French Field 27,350 8,944 (18,406) FY17 to FY18 $ 4,501,156 $ 1,467,853 $ (3,033,303) -67.4% 27

32 DEPARTMENT ALLOCATIONS Materials, Supplies and Operating Costs (MSOC) Chief Academic Officer Revised Original $ Increase % Increase Cost Center Description (Decrease) (Decrease) 0300 Chief Academic Officer 217, ,517 (102,741) 0320 Textbook Adoption 2,494, ,943 (1,510,335) 0500 Director of Early Lrng 45,555 19,388 (26,167) 0550 SIO - HS (Hong) 33,900 21,831 (12,069) 0700 SIO - MS, Spec Prgms (Brown) 10,400 5,997 (4,403) 0850 SIO - Elem1 (Deno) 10,400 5,997 (4,403) 0880 SIO - Elem2 (Borishade) 10,560 5,997 (4,563) 0890 PSAT / SAT Test Fees 145,000 69,396 (75,604) 2950 ECEAP 4,521 2,836 (1,685) 4500 Language Arts 5,190 49,371 44, Secondary Language Arts 68,940 78,854 9, Secondary Social Studies 5,185 4,357 (828) 4520 World Language 8,925 3,799 (5,126) 4530 Math 180,575 87,234 (93,341) 4540 Science 43,237 18,690 (24,547) 4550 Health & Fitness 7,654 4,002 (3,652) 4560 Fine Arts 82,615 31,897 (50,718) 4580 Highly Capable 44,086 32,643 (11,443) 4590 College Bound Scholars 20,000 11,792 (8,208) 4600 Cert/Class Staff Dev 92,000 54,241 (37,759) 4640 Central Cert Trng 437, ,669 (194,652) 4800 Curriculum Alignment 273,813 58,649 (215,164) 4990 Running Start 6,015,800 5,870,601 (145,199) 5200 SPED Administration 105, ,500 62, SPED Support 3,443,436 4,524,027 1,080, SPED pmt Out of District 245,989 1,179, , Assistive Technology 3,000 16,171 13, Suppl Costs TOP Prgm 21,550 9,770 (11,780) 5400 Bilingual/ELL Ed 1,771, ,820 (1,289,740) 5510 CTE - Administration 2,250, ,692 (1,393,746) 6830 Performing Arts 310,320 67,377 (242,943) 7020 Admin Staff Dev 5,600 3,099 (2,501) 7330 Int'l Baccalaureate 27,056 16,406 (10,650) 7331 IB Fees 39,564 40, Credit Recovery 16, , , Title II - Instr Svc 144,760 34,459 (110,301) 7550 Prog & Staff Devel 8,297 3,269 (5,028) 7635 AVID 213, ,375 (87,590) FY17 to FY18 $ 18,863,845 $ 15,537,673 $ (3,326,172) -17.6% 28

33 DEPARTMENT ALLOCATIONS Materials, Supplies and Operating Costs (MSOC) Chief Accountability Officer Revised Original $ Increase % Increase Cost Center Description (Decrease) (Decrease) 0600 Chief Accountability Ofcr 56,504 24,689 (31,815) 4810 Research 104,840 68,801 (36,039) 4820 Assessment - 21,200 21,200 FY17 to FY18 $ 161,344 $ 114,690 $ (46,654) -28.9% Chief Business Officer Revised Original $ Increase % Increase Cost Center Description (Decrease) (Decrease) 2000 Business Svcs 99,280 9,508 (89,772) 2005 Energy Mgmt 316,560 3,806 (312,754) 2050 Finance Department 71,600 48,574 (23,026) 2150 Risk Management 8,000 3,440 (4,560) 2200 Accounting Svcs 18, , , Reimbursed Mileage 8,000 - (8,000) 2300 Purchasing 8,944 3,846 (5,098) 2310 Distribution Svcs 32,992 14,188 (18,804) 2320 Print Shop 56,364 32,589 (23,775) 2330 Mailing Svcs 44,544 19,156 (25,388) 2400 Food Services 49,250 49, Food 5,001,000 4,813,146 (187,854) 2420 Food Svc Operations 944, ,232 (320,658) 2430 Food Svc - Commt'y Svcs 161, , , Food Svc - Utilities 70,000 95,000 25, Transp. Software/Edulog 58,840 61,000 2, Transportation Mgmt 26,624 8,306 (18,318) 2510 Operation of Buses 484,810 78,424 (406,386) 2520 Maintenance of Buses 250, ,498 66, Garage 130,575 98,500 (32,075) 2550 Homeless Transportation 475,837 1,000, , Motor Pool (45,385) (25,947) 19, M&O Supv 7,440 3,200 (4,240) 2610 Custodial 452, ,882 (279,118) 2680 Environmental Specialist 12,160 5,229 (6,931) 2710 Maint, Grounds 136,000 52,036 (83,964) 2720 Maint, Buildings 979, ,504 (591,310) 2770 Environmental Projects 8,640 3,716 (4,924) 2790 Portable Moves 231,644 - (231,644) 7010 Adm/ Mtg Rm Supplies 2,829 1,290 (1,539) FY17 to FY18 $ 10,103,328 $ 8,320,623 $ (1,782,705) -17.6% 29

34 DEPARTMENT ALLOCATIONS Materials, Supplies and Operating Costs (MSOC) Chief Human Resources Officer Revised Original $ Increase % Increase Cost Center Description (Decrease) (Decrease) 2190 Section ,500 21, Automated Sub-System 50,000 50, AFT Prof Dev Award 2,060 2, Employee Asst Prgm (EAP) 56,288 56, Employee Health Svcs 5,100 5, HR - Gen'l Admin 94,162 29,163 (64,999) 7440 Labor Relations 8,000 8, Employment Svcs 94,576 6,624 (87,952) 7510 Fingerprinting 115,421 25,000 (90,421) 7690 Diversity Trng 5,000 5,000 - FY17 to FY18 $ 452,107 $ 208,735 $ (243,372) -53.8% Chief Information Officer Revised Original $ Increase % Increase Cost Center Description (Decrease) (Decrease) 7050 IT-Instruction 59,875 17,030 (42,845) 7060 IT-Operations 2,271,781 1,243,667 (1,028,114) 7070 IT-Administration 250,774 16,752 (234,022) 7525 Technology Integration 156,025 88,996 (67,029) FY17 to FY18 $ 2,738,455 $ 1,366,445 $ (1,372,010) -50.1% Communications Revised Original $ Increase % Increase Cost Center Description (Decrease) (Decrease) 7370 Community Relations 167,588 97,032 (70,556) FY17 to FY18 $ 167,588 $ 97,032 $ (70,556) -42.1% 30

35 DEPARTMENT ALLOCATIONS Materials, Supplies and Operating Costs (MSOC) District Operations Revised Original $ Increase % Increase Cost Center Description (Decrease) (Decrease) 0200 District Operations 2,177,654 1,656,400 (521,254) 0201 Inspection/Permit Fees 130, , Technology Lic/Maint 3,354,676 3,275,253 (79,423) 2140 Insurance-Deductibles 301, ,000 (151,319) 2160 ADA 30, ,000 90, Insurance-Vehicles 140, ,000 85, Insurance 1,737,000 1,600,000 (137,000) 2280 Emergency Radios 55,000 75,000 20, Heating 525, ,000 40, Utilities 5,030,000 5,390, , District Legal Svcs 335, ,500 42,500 FY17 to FY18 $ 13,815,649 $ 13,564,153 $ (251,496) -1.8% Total Departmental MSOC Allocations $ 50,931,633 $ 40,782,004 $ (10,149,629) -19.9% Original District Reserves: Chief Officer, School Oper & Academic Support $ 500,000 Chief Academic Officer 4,000,000 Chief Business Officer 1,000,000 Chief Human Resources Officer 50,000 Chief Information Officer 800,000 Communications 15,000 $ - 6,365,000 Total Departmental MSOC Allocations & District Reserves $ 47,147,004 Notes: The original Departmental budgets were reduced by 20% where feasible. Amounts set aside as district reserves will be distributed to departments as needed during the fiscal year. All distributions will be for necessary expenditures which have been reviewed and approved by Executive Cabinet. 31

36 DISTRICT LEGAL EXPENSE Actual Difference FY18 vs FY17 Special Education $ 143,119 $ 135,000 $ 180,000 $ 45,000 Business Services 30,456 50,000 10,000 (40,000) Human Resources 123, , ,000 80,000 Board 75,880 50,000 7,500 (42,500) Total $ 372,673 $ 335,000 $ 377,500 $ 42, Expenditures* Special Education $ 148,510 Business Services 8,857 Human Resources 125,442 Board 7,920 Total $ 290,729 * As of July

37 DISTRICT TRAVEL EXPENSE BUDGET Basic Education: Actual Difference FY18 vs FY17 Out of District Travel $ 507,120 $ 384,998 $ 195,759 $ (189,239) In District Mileage 88,305 83,325 68,432 (14,893) Total Basic Education Travel $ 595,425 $ 468,323 $ 264,191 $ (204,132) Grant Funded: Out of District Travel $ 186,230 $ 259,329 $ 200,312 $ (59,017) In District Mileage 2,843 64,400 40,923 (23,477) Total Grant Funded Travel $ 189,073 $ 323,729 $ 241,235 $ (82,494) Nutrition Services: Out of District Travel $ 4,799 $ 2,000 $ 1,890 $ (110) In District Mileage 3,241 6,500 5,950 (550) Total Nutrition Services Travel $ 8,040 $ 8,500 $ 7,840 $ (660) Transportation: Out of District Travel $ 5,211 $ 2,000 $ 783 $ (1,217) In District Mileage Total Transportation Travel $ 5,211 $ 2,000 $ 783 $ (1,217) Total District Out of District Travel $ 703,360 $ 648,327 $ 398,744 $ (249,583) Total In District Mileage 94, , ,305 (38,920) Total District Travel $ 797,749 $ 802,552 $ 514,049 $ (288,503) % to Total GF 0.242% 0.232% 0.147% Total General Fund $ 329,722,327 $ 346,186,188 $ 348,813,956 33

38 INCLUSIVE EDUCATION REVENUE Difference FY17 to FY18 State-Basic Education $ 4,119,850 $ 4,633,354 $ 513,504 State-LEA 1,034,915 4,984,003 3,949,088 State Special Education 17,936,376 19,357,700 1,421,324 Sub-Total State $ 23,091,141 $ 28,975,057 $ 5,883,916 Federal I.D.E.A. 5,533,392 4,592,160 (941,232) Federal Supplemental/Safety Net 1,500,000 2,000, ,000 Sub-Total State & Federal $ 30,124,533 $ 35,567,217 $ 5,442,684 EP & O Levy 10,330,696 8,966,973 (1,363,723) TOTAL REVENUE $ 40,455,229 $ 44,534,190 $ 4,078,961 EXPENDITURES Difference FY17 to FY18 Personnel Certificated Salaries $ 18,308,336 $ 17,412,436 $ (895,900) Classified Salaries 7,839,622 7,644,867 (194,755) Statutory Benefits 5,736,704 6,042, ,986 Benefits 4,411,523 4,352,167 (59,356) Total Personnel $ 36,296,185 $ 35,452,160 $ (844,025) Non-Personnel Printing/Food Service $ 6,000 $ 8,263 $ 2,263 Transportation 275, ,071 (97,429) Supplies 489, ,584 (210,051) Contracted Services 3,336,909 8,481,466 5,144,557 Travel/Mileage 51,000 44,176 (6,824) Total Non-Personnel TOTAL EXPENDITURES $ 4,159,044 $ 8,991,560 $ 4,832,516 $ 40,455,229 $ 44,443,720 $ 3,988,491 34

39 TRANSITIONAL BILINGUAL REVENUE Difference FY17 to FY18 State Funding-Transitional Bilingual (4165) $ 5,833,405 $ 6,578,356 $ 744,951 Federal Funding-Limited English Prof (6164) 1,058,215 1,422, ,655 Basic Ed Support (State/Local Funds) 6,278,155 3,750,546 (2,527,609) TOTAL REVENUE $ 13,169,775 $ 11,751,772 $ (1,418,003) EXPENDITURES Personnel Basic Ed: (0164, 0165) Difference FY17 to FY18 Certificated Salaries $ 2,848,938 $ 2,249,270 $ (599,668) Classified Salaries 1,392,304 1,095,310 (296,994) Benefits 1,905,403 1,478,225 (427,178) State TBIP: (6500) Subtotal $ 6,146,645 $ 4,822,805 $ (1,323,840) Certificated Salaries $ 2,013,341 $ 2,418,846 $ 405,505 Classified Salaries 1,449,694 1,950, ,113 Benefits 1,671,666 1,907, ,375 Subtotal $ 5,134,701 $ 6,276,694 $ 1,141,993 Federal Limited English: (6400) Certificated Salaries $ 440,825 $ 159,339 $ (281,486) Classified Salaries 115,000 - (115,000) Benefits 146,035 52,912 (93,123) Subtotal $ 701,860 $ 212,251 $ (489,609) Total Personnel $ 11,983,206 $ 11,311,750 $ (671,456) Non-Personnel Basic Ed: (0164, 0165) 129, ,329 5,329 State TBIP: (6500) 701,214 5,693 (695,521) Federal Limited English: (6400) 356, ,000 (56,355) Subtotal, Non-Personnel $ 1,186,569 $ 440,022 $ (746,547) TOTAL EXPENDITURES $ 13,169,775 $ 11,751,772 $ (1,418,003) 35

40 NUTRITION SERVICES REVENUE Difference FY17 to FY18 Federal $ 9,200,000 $ 9,077,200 $ (122,800) State 169, ,660 (16,813) Local 2,780,000 2,800,000 20,000 TOTAL REVENUE $ 12,149,473 $ 12,029,860 $ (119,613) EXPENDITURES Difference FY17 to FY18 Personnel Classified Salaries $ 3,112,464 $ 3,025,435 $ (87,029) Benefits 1,933,957 1,716,791 (217,166) Total Personnel $ 5,046,421 $ 4,742,226 $ (304,195) Non-Personnel Food $ 5,001,000 $ 5,088,146 $ 87,146 Equipment 150, ,500 (16,500) Supplies 595, ,160 (291,840) Contracted Services 753, ,699 (528,814) Postage 7,500 7,500 - Other 26,500 30,090 3,590 Total Non-Personnel Less Transferred Costs Net Non-Personnel Costs TOTAL EXPENDITURES $ 6,533,513 $ 5,787,095 $ (746,418) (228,306) (25,467) 202,839 $ 6,305,207 $ 5,761,628 $ (543,579) $ 11,351,628 $ 10,503,854 $ (847,774) Paid Lunch Prices Elementary Lunches Secondary Lunches $2.25 $2.30 $2.40 $2.50 $2.50 $2.60 $2.75 $2.80 $2.90 $3.00 $3.00 $

41 TRANSPORTATION - General Fund REVENUE Difference FY17 to FY18 State Basic Education $ 8,583,570 $ 9,050,000 $ 466,430 EP&O Levy 1,568,969 1,467,171 (101,798) TOTAL REVENUE $ 10,152,539 $ 10,517,171 $ 364,632 EXPENDITURES Difference FY17 to FY18 Personnel Classified Salaries $ 5,656,869 $ 5,787,042 $ 130,173 Benefits 2,754,965 2,721,401 (33,564) Total Personnel $ 8,411,834 $ 8,508,443 $ 96,609 Non-Personnel Fuel 588, ,331 (150,169) Supplies 508, ,003 31,453 Vehicle Insurance 93, ,000 51,200 Contracted Services 59,327 62,941 3,614 Fueling Station 250, ,000 - Edulog 55,000 61,000 6,000 Maintenance & Repairs 25,058 9,270 (15,788) McKinney-Vento 475,837 1,000, ,163 Travel 2, (1,717) Subtotal, Non-Personnel $ 2,058,572 $ 2,507,328 $ 448,756 Less: Transferred Costs Non-Personnel Net of Transf. Costs TOTAL EXPENDITURES (601,790) (498,600) 103,190 $ 1,456,782 $ 2,008,728 $ 551,946 $ 9,868,616 $ 10,517,171 $ 648,555 37

42 UTILITIES Actual Difference FY18 vs FY17 Electricity 2,932,668 3,152,500 3,655, ,500 Natural Gas 470, , ,000 15,000 Water 679, , ,000 (75,000) Sewer 218, , ,000 - Garbage 404, , , ,500 Utility Contingency - 150, ,000 - Telephone: ed in Technology $ 4,705,594 $ 5,080,000 $ 5,625,000 $ 545,000 SURFACE WATER FEES City of Kent 473, , ,000 30,000 $ 473,833 $ 450,000 $ 480,000 $ 30,000 TOTAL UTILITIES $ 5,179,427 $ 5,530,000 $ 6,105,000 $ 575,000 38

43 ESTIMATED ENDING FUND BALANCE August 31, 2018 Ending Fund Balance Classifications Amount NonSpendable Fund Balance $ 750,000 Represents those amounts of the fund balance Restricted Fund Balance that cannot be spent either because they are not in a spendable form, such as nutritional service or warehouse inventories, prepaid items or are legally required to be maintained intact. Represents those amounts that, except for the Grant Carryover, Special Projects, $ 500,000 items reported as items NonSpendable, are restricted Outstanding PO's, Encumbrances to a specific purpose. These restrictions are imposed by law, regulation, creditors or contributors, and Nutrition Service (USDA Requirement) $ 500,000 include self-insurance reserves for workers compensation and unemployment, reservations for Restricted for Self Insurance, Uninsured Risks $ 1,325,000 future losses not covered by insurance and grant Assigned Fund Balance carryovers. Represents those amounts that are constrained by the the district's intent to be used for specific purpose but Project Carryovers $ - are neither restricted nor committed. Included in this Federal/State Grant Changes GENERAL FUND Classification Explanations portion of the fund balance can be reservations to cover contingencies such as unanticipated changes in tax and spending policies of the Federal and State governments, court decisions, financial impacts of labor agreements, natural disasters, unexpected or emergency capital expenditures and special projects. Unassigned Fund Balance The General Fund minimum fund balance policy is the amount (1) Minimum Fund Balance Policy $ (1,879,459) at the end of the fiscal year that should be sufficient to compensate for economic uncertainties in the new fiscal year. This amount is targeted at a minimum of five percent (5%) of the previous fiscal year actual General Fund expenditures. Unassigned Fund Balance $ - This is the residual fund balance designation and TOTAL ENDING FUND BALANCE - August 31, 2018 $ 1,195,541 represents that amount of fund balance that is spendable because the amount has not been designated as NonSpendable or been restricted, committed or assigned for specific purposes. 39