Adoption July 23rd, 2014 SOUTH WHIDBEY SCHOOL DISTRICT NO. 206 BUDGET [F-195] Sept. 1, 2014 Aug. 31, 2015 1
BUDGET TIMELINE Major Dates July 10, 2014 July 23, 2014 Budget available for public/esd review Budget Hearing & Adoption July 31, 2014 Adopted Budget to ESD 189 August 1, 2014 Budget submitted to OSPI 2
CHALLENGES Continued Enrollment Decline (56 fte) Increased state funding offset by decreased enrollment Increased Negotiated Costs Salary Increases Increase in district medical costs Instructional Incentive Increase Add $$ 17+ Years of Service Negotiating PSE Collective Bargaining Agreement Increased Legal Fees 4
Major Changes Salaries Up $460,000 Increased Staffing & Employee Raises Increased Certificated Substitute rate from $110 to $132 per day Mandatory Benefits 18.04% of Salary Increase Increase offset by reduction in unemployment costs Supplies reduced by $205,000 Reductions in most programs Transportation, Vocational, District Wide & Food Service largest change Services reduced by $70,000 Out of district services and transportation costs reduced 5
& Mix Factor Determines Funding 6
Enrollment History 7
Enrollment Projection by Grade Projected ENROLLMENT HISTORY Enrollment Grade 2010-11 2011-12 2012-13 2012-13 2013-14 2014-15 K 53.9 47.1 42.1 45.00 35.10 30.0 1 84.5 104.4 95.2 94.92 91.22 70.7 2 91.3 92.1 102.1 104.11 94.56 93.4 3 101.6 96.4 97.5 93.54 104.20 97.5 4 93.1 96.3 95.3 91.77 96.52 102.0 5 129.1 93.6 104.2 97.44 98.63 98.7 6 111.1 130.0 100.3 94.37 109.09 101.6 7 150.4 110.2 121.7 129.96 108.80 109.6 8 151.8 151.7 122.0 109.72 119.45 113.8 9 134.2 149.5 149.7 152.89 133.07 122.4 10 145.4 127.1 151.8 145.60 146.11 130.0 11 140.5 121.0 116.4 112.06 127.80 128.1 12 160.8 141.5 122.7 125.94 117.46 128.6 Total 1,547.82 1,460.87 1,421.13 1,397.32 1,382.01 1,326.3 8
Enrollment Estimates By Building 2014-15 Est Breakdown by Building CHANGE Grade HS SWA MS ES DISTRICT GRADE K - 2.5-27.5 30.0 (4.5) 1-0.8-69.9 70.7 (21.3) 2-4.9-88.5 93.4 0.3 3-5.6-91.9 97.5 (7.6) 4-7.7-94.2 102.0 6.8 5-4.5-94.2 98.7 1.1 6-11.0 90.5-101.6 (7.2) 7-7.1 102.5-109.6 (0.4) 8-10.0 103.8-113.8 (6.4) 9 118.7 3.6 - - 122.4 (9.6) 10 118.7 11.3 - - 130.0 (18.7) 11 121.6 6.4 - - 128.1 1.3 12 118.2 10.4 - - 128.6 9.5 Total 477.3 86.0 296.8 466.2 1,326.3 (56.6) CHG (16.40) (2.90) (12.61) (24.70) (56.61) 9
Budget Summary Enrollment BASIC EDUCATION -1326.3 fte SPECIAL EDUCATION 212 fte RUNNING START 23 fte VOCATIONAL 100 fte BILINGUAL 8 fte 10
Mix Factor x Schedule Base ($34,048) = Base Salary $34,048 x 1.00000 = $34,048 $34,048 x 1.88482 = $64,174 *** Education Experience *** Years MA+90 of OR Service BA BA+15 BA+30 BA+45 BA+90 BA+135 MA MA+45 Ph.D. 0 1.00000 1.02701 1.05499 1.08304 1.17303 1.23099 1.19891 1.28891 1.34693 1 1.01346 1.04084 1.06918 1.09846 1.18939 1.24704 1.21224 1.30317 1.36079 2 1.02628 1.05393 1.08257 1.11411 1.20478 1.26303 1.22566 1.31632 1.37458 3 1.03950 1.06741 1.09636 1.12890 1.21940 1.27905 1.23838 1.32881 1.38850 4 1.05246 1.08160 1.11072 1.14439 1.23542 1.29551 1.25171 1.34274 1.40286 5 1.06585 1.09513 1.12454 1.16008 1.25077 1.31206 1.26526 1.35599 1.41728 6 1.07961 1.10825 1.13866 1.17597 1.26623 1.32785 1.27915 1.36942 1.43100 7 1.10379 1.13286 1.16367 1.20301 1.29461 1.35793 1.30517 1.39673 1.46008 8 1.13919 1.16984 1.20138 1.24398 1.33681 1.40246 1.34610 1.43896 1.50458 9 1.20814 1.24125 1.28538 1.38038 1.44826 1.38747 1.48253 1.55041 10 1.28158 1.32891 1.42517 1.49532 1.43104 1.52733 1.59744 11 1.37371 1.47207 1.54362 1.47584 1.57423 1.64574 12 1.41708 1.52023 1.59391 1.52240 1.62236 1.69607 13 1.56956 1.64544 1.57060 1.67169 1.74756 14 1.61913 1.69890 1.62022 1.72451 1.80105 15 1.66126 1.74310 1.66233 1.76934 1.84788 16 or more 1.69447 1.77794 1.69557 1.80472 1.88482 11 Mix Factor 1.7190
REVENUE 12
GENERAL FUND SOURCE OF REVENUE 13
Budget Summary - Revenue Description 2010-11 2011-12 2012-13 2013-14 2014-15 Total Local Tax Revenues $ 3,868,218 $ 3,863,947 $ 3,867,127 $ 3,768,523 $ 3,873,596 Total Local Non-Tax Revenues $ 257,500 $ 201,053 $ 314,700 $ 345,500 $ 407,082 Total State General Purpose $ 8,159,021 $ 8,066,331 $ 7,564,176 $ 7,975,751 $ 7,968,500 Total State Special Purpose $ 1,874,765 $ 1,917,788 $ 1,906,568 $ 2,044,180 $ 2,064,832 Total State Agencies - Unassigned $ 110,000 $ 110,000 $ 75,000 $ 30,000 $ 30,000 Total Federal Special Purpose $ 1,148,244 $ 856,931 $ 839,595 $ 784,809 $ 773,021 Total Revenues $ 15,417,748 $ 15,016,050 $ 14,567,166 $ 14,948,763 $ 15,117,031 Transfer In (DSF) $ 262,000 $ - $ - GRANT CAPACITY $ 200,000 $ 183,000 $ 200,000 $ 150,000 $ 150,000 Budgeted Revenue $ 15,617,748 $ 15,199,050 $ 15,029,166 $ 15,098,763 $ 15,267,031 14
Local Revenue Projections 2011-12 2012-13 2013-14 2014-15 Description ACTUAL ACTUAL BUDGET BUDGET LOCAl LEVY $ 3,917,482 $ 3,895,306 $ 3,765,658 $ 3,870,329 TIMBER EXCISE TAX $ 983 $ 5,849 $ 2,865 $ 3,267 Total Local Tax Revenues $ 3,918,465 $ 3,901,155 $ 3,768,523 $ 3,873,596 TRAFFIC SAFETY FEES $ 33,608 $ 45,301 $ 40,000 $ 40,000 LOC RESALE $ 54,332 $ 67,890 $ 80,000 $ 80,000 LOC FOOD SERVICE $ 130,869 $ 123,207 $ 128,000 $ 128,000 LOC INVEST EARN $ 461 $ 346 $ 400 $ 700 LOC GIFTS/GRANTS $ 61,250 $ 57,168 $ 25,000 $ 25,000 LOC RENTALS $ 20,050 $ 67,104 $ 50,000 $ 85,000 LOCAL NONTAX, UNASSIGNED $ 4,408 $ 25,974 $ - $ 33,382 E-rate $ 36,359 $ 33,365 $ 22,000 $ 15,000 15 Total Local Non-Tax Revenues $ 347,676 $ 421,907 $ 345,500 $ 407,082
State Revenue Projections 2011-12 2012-13 2013-14 2014-15 Description ACTUAL ACTUAL BUDGET BUDGET ST APPORTIONMENT $ 7,671,221 $ 7,547,396 $ 7,756,327 $ 7,702,121 ST APPORTIONMENT - SP. ED $ 229,779 $ 212,820 $ 219,424 $ 266,380 Total State General Purpose $ 7,900,999 $ 7,760,216 $ 7,975,751 $ 7,968,500 ST SPEC ED $ 1,075,723 $ 1,082,032 $ 1,036,803 $ 997,614 ST SPEC ED (0-2) $ - $ - $ 64,595 $ 20,192 ST LAP $ 144,864 $ 141,557 $ 213,564 $ 212,430 NATIONAL BOARD BONUS $ 17,666 $ 17,666 $ - $ 17,667 ST TR BILINGUAL $ 9,314 $ 10,820 $ 9,850 $ 7,902 ST HIGHLY CAPABLE $ 12,070 $ 6,568 $ 14,764 $ 14,162 School Food Service $ 5,275 $ 4,766 $ 5,170 $ 4,865 ST TRANS REIMB $ 610,344 $ 614,876 $ 699,434 $ 790,000 Total State Special Purpose $ 1,984,158 $ 1,992,127 $ 2,044,180 $ 2,064,832 ST IS/STAN COM NTWK $ 45,424 $ 41,982 $ 30,000 $ 30,000 Total State Agencies - Unassigned $ 46,661 $ 41,982 $ 30,000 $ 30,000 16
Federal Revenue Projections 2011-12 2012-13 2013-14 2014-15 Description ACTUAL ACTUAL BUDGET BUDGET FED SE IDEA B $ 366,402 $ 371,781 $ 333,279 $ 341,263 FED SE PRESCHOOL $ 10,636 $ 11,599 $ 9,649 $ 9,642 FED V CARL PERKINS $ 9,156 $ 7,701 $ 8,292 $ 8,292 FED DISADVANTAGED $ 204,171 $ 212,903 $ 164,887 $ 156,272 FED HOMELESS GRANT $ 42,520 $ 41,172 $ 30,000 $ 30,000 FED TCH/PR T IIA $ 77,794 $ 76,886 $ 70,202 $ 69,552 FED SCHOOL LUNCH R $ 165,228 $ 163,689 $ 158,500 $ 148,000 USDA Commodities $ 8,085 $ 8,504 $ 10,000 $ 10,000 Total Federal Special Purpose $ 933,728 $ 906,727 $ 784,809 $ 773,021 17
Expenditures 18
Expenditures Program Groups Regular Instruction Special Education Instruction Vocational Instruction Basic Education Special Education, State Vocational, State Alternative Education Special Education, State (0-2) Vocational, Federal Special Education, Federal Other Instructional Programs Community Services Support Services Traffic Safety District Wide Support Highly Capable Other Community Services School Food Services Other Instr. Programs Pupil Transportation Grant Capacity Compensatory Instruction (Grants) Disadvantaged, Federal Bilingual School Improvement, Federal Special & Pilot Programs, State Learning Assistance, State 19
Expenditures by Program Group 20
Budget Summary - Expenditures by Program Group Expenditure Category 2010-11 2011-12 2012-13 2013-14 2014-15 Regular Instruction $ 7,962,587 $ 7,965,462 $ 7,577,346 $ 7,942,467 $ 8,077,788 Special Education Instruction $ 1,958,930 $ 1,737,680 $ 2,002,076 $ 2,004,944 $ 1,997,796 Vocational Instruction $ 468,382 $ 602,906 $ 477,303 $ 596,645 $ 535,133 Compensatory Instruction (Grants) $ 651,789 $ 603,360 $ 550,266 $ 480,877 $ 489,976 Other Instructional Programs $ 240,000 $ 223,000 $ 253,165 $ 204,764 $ 204,162 Community Services $ 110,000 $ 110,000 $ 75,000 $ 30,000 $ 30,000 Support Services $ 4,307,821 $ 4,050,512 $ 3,867,514 $ 4,055,020 $ 4,153,110 Total - Program Groups $ 15,699,509 $ 15,292,920 $ 14,802,670 $ 15,314,717 $ 15,487,966 21
Expenditures by Individual Program Expenditure Category 10-11 Budget 11-12 Budget 12-13 Budget 13-14 Budget 14-15 Budget Basic Education $ 7,367,015 $ 7,432,661 $ 7,331,148 $ 7,880,051 $ 8,077,788 Alternative Education $ 595,572 $ 532,801 $ 246,198 $ 62,416 $ - Special Education, State $ 1,413,731 $ 1,378,904 $ 1,636,291 $ 1,626,090 $ 1,632,538 Special Education, State (0-2) $ - $ - $ - $ 50,000 $ 20,192 Special Education, Federal $ 357,717 $ 358,776 $ 365,785 $ 328,854 $ 345,066 Vocational, State $ 457,246 $ 594,147 $ 468,568 $ 588,431 $ 526,980 Vocational, Federal $ 11,136 $ 8,759 $ 8,735 $ 8,214 $ 8,153 Disadvantaged, Federal $ 240,733 $ 224,590 $ 214,557 $ 188,120 $ 183,634 School Improvement, Federal $ 84,412 $ 72,872 $ 74,506 $ 69,343 $ 68,389 Learning Assistance, State $ 111,038 $ 139,760 $ 133,901 $ 213,564 $ 212,269 22 Special & Pilot Programs, State $ 110,139 $ 120,549 $ 110,739 $ - $ 17,667
Expenditures by Individual Program Expenditure Category 10-11 Budget 11-12 Budget 12-13 Budget 13-14 Budget 14-15 Budget Bilingual $ 16,051 $ 15,895 $ 16,563 $ 9,850 $ 8,017 Compensatory (Service Learning) $ 14,283 $ 14,295 $ - $ - $ - Traffic Safety $ 40,000 $ 40,000 $ 41,000 $ 40,000 $ 40,000 Highly Capable $ 11,649 $ 15,399 $ 12,165 $ 14,764 $ 14,162 Other Instr. Programs/Grant Capacity $ 200,000 $ 183,000 $ 200,000 $ 150,000 $ 150,000 Other Community Services $ 110,000 $ 110,000 $ 75,000 $ 30,000 $ 30,000 District Wide Support $ 2,835,905 $ 2,694,088 $ 2,415,487 $ 2,645,836 $ 2,807,583 School Food Services $ 494,307 $ 459,732 $ 540,295 $ 541,804 $ 521,950 23 Pupil Transportation $ 977,609 $ 896,692 $ 911,732 $ 867,380 $ 823,577
Expenditures Activity Groups Teaching Activities Teaching Support Other Supporting Activities Building Administration Central Administration Teaching Learning Resources Food Principals Board of Directors Extracurricular Guidance / Counseling Operations (Food Service) Superintendent Out-of-District Health Services Operations (Transportation) Business Office Maintenance (Transportation) Insurance (Transportation) Transfers (Transportation) Grounds Maintenance Operation of Plant Human Resources Supervision (Cert Directors) Supervision (Transportation) Supervision (Maintenance) Supervision (Food Service) Maintenance Utilities Insurance Information Systems 24 Motor Pool
Expenditures by Activity Groups 25
Expenditures Activity Groups Expenditure Category 10-11 Budget 11-12 Budget 12-13 Budget 13-14 Budget 14-15 Budget Teaching Activities $ 9,062,474 $ 8,929,043 $ 8,713,820 $ 9,058,142 $ 9,084,770 Teaching Support $ 1,227,724 $ 1,171,228 $ 1,157,020 $ 1,027,064 $ 1,084,771 Other Supporting Activities $ 3,390,412 $ 3,139,570 $ 2,999,645 $ 2,985,899 $ 2,976,523 Building Administration $ 773,471 $ 839,845 $ 794,376 $ 862,606 $ 880,478 Central Administration $ 1,245,428 $ 1,213,234 $ 1,137,809 $ 1,381,006 $ 1,461,425 Total Expenditures $ 15,699,509 $ 15,292,920 $ 14,802,670 $ 15,314,717 $ 15,487,966 26
Expenditures by Individual Activity Expenditure Category 10-11 Budget 11-12 Budget 12-13 Budget 13-14 Budget 14-15 Budget Board of Directors $ 104,550 $ 124,550 $ 129,550 $ 163,050 $ 247,000 Superintendent $ 252,852 $ 241,432 $ 247,053 $ 259,659 $ 261,947 Business Office $ 330,268 $ 312,896 $ 334,648 $ 300,799 $ 311,644 Human Resources $ 69,692 $ 67,461 $ 67,317 $ 69,216 $ 68,428 Supervision $ 320,085 $ 294,358 $ 262,590 $ 304,925 $ 277,877 Learning Resources $ 179,673 $ 111,519 $ 8,731 $ 7,850 $ 5,200 Principals $ 773,471 $ 839,845 $ 794,376 $ 862,606 $ 880,478 Guidance / Counseling $ 431,772 $ 538,411 $ 543,328 $ 413,715 $ 467,917 Health Services $ 616,279 $ 521,298 $ 601,945 $ 605,499 $ 611,654 Teaching $ 8,590,606 $ 8,501,068 $ 8,279,896 $ 8,579,243 $ 8,679,383 Extracurricular $ 327,123 $ 326,866 $ 333,924 $ 378,899 $ 357,387 27 Out-of-District $ 144,745 $ 101,109 $ 100,000 $ 100,000 $ 48,000
Expenditures by Individual Activity Expenditure Category 10-11 Budget 11-12 Budget 12-13 Budget 13-14 Budget 14-15 Budget Supervision (Food Service) $ 92,328 $ 92,328 $ 105,000 $ 117,500 $ 115,000 Food $ 130,000 $ 130,000 $ 155,000 $ 160,800 $ 141,500 Operations (Food Service) $ 271,979 $ 237,404 $ 280,295 $ 263,504 $ 265,450 Supervision (Transportation) $ 34,130 $ 36,408 $ 32,800 $ 73,857 $ 82,452 Operations (Transportation) $ 771,005 $ 683,740 $ 673,707 $ 676,800 $ 629,589 Maintenance (Transportation) $ 212,030 $ 216,100 $ 226,941 $ 193,157 $ 160,347 Insurance (Transportation) $ 27,497 $ 27,497 $ 26,984 $ 23,566 $ 21,189 Transfers (Transportation) $ (67,053) $ (67,053) $ (48,700) $ (100,000) $ (70,000) Supervision (Maintenance) $ 41,523 $ 43,801 $ 93,851 $ 92,000 $ 97,076 Grounds Maintenance $ 70,152 $ 66,248 $ 53,455 $ 58,003 $ 44,082 Operation of Plant $ 538,592 $ 492,122 $ 477,249 $ 496,546 $ 527,664 Maintenance $ 360,147 $ 339,681 $ 347,577 $ 346,099 $ 385,493 Utilities $ 603,307 $ 612,542 $ 481,600 $ 485,650 $ 496,100 Insurance $ 133,449 $ 132,737 $ 101,533 $ 116,303 $ 107,997 Information Systems $ 328,546 $ 257,791 $ 84,004 $ 260,971 $ 263,612 28 Motor Pool $ 10,761 $ 10,761 $ 5,000 $ 4,500 $ 3,500
Expenditures by Object Code 29
Expenditures by Object Code Expenditure Category 2010-11 2011-12 2012-13 2013-14 2014-15 Certificated Salaries $ 6,634,415 $ 6,385,141 $ 6,212,625 $ 6,381,329 $ 6,679,944 Classified Salaries $ 2,716,030 $ 2,548,967 $ 2,314,555 $ 2,444,663 $ 2,606,843 Employee Benefits $ 3,327,335 $ 3,387,549 $ 3,221,752 $ 3,463,319 $ 3,458,952 Supplies $ 1,075,088 $ 1,043,163 $ 836,521 $ 1,005,225 $ 799,900 Professional Services $ 1,706,766 $ 1,710,152 $ 1,975,927 $ 1,820,481 $ 1,749,826 Travel $ 39,875 $ 34,948 $ 41,290 $ 49,700 $ 42,500 Grant Capacity $ 200,000 $ 183,000 $ 200,000 $ 150,000 $ 150,000 30 Total Expenditures $ 15,699,509 $ 15,292,920 $ 14,802,670 $ 15,314,717 $ 15,487,966
Budget Summary Mandatory/Permissive Benefits Teacher s Retirement System 10.39% School Employee s Retirement System 9.82% Fica 6.2% Medicare 1.45% Worker s Compensation Rates 613 - $.27600 per Hour 614 - $.96210 per Hour Medical Insurance - $9,216 (per fte) Health Care Authority - $799.68 (per fte) 31
Expenditures District Paid Benefits Description 2012-13 2013-14 2014-15 +/- Medi cal Insurance $ 858,189 $ 910,972 $ 909,374 $ (1,598) L&I $ 40,296 $ 37,016 $ 41,065 $ 4,049 Unemployment $ 109,114 $ 63,438 $ - $ (63,438) FICA $ 473,875 $ 395,017 $ 412,365 $ 17,348 Reti rement $ 488,791 $ 646,640 $ 676,332 $ 29,692 Medi care $ - $ 92,711 $ 96,859 $ 4,148 Long Term Disabi l i ty Ins. $ - $ 10,476 $ 10,584 $ 108 Li fe Insurance $ 2,325 $ 2,701 $ 3,150 $ 449 HCA $ 78,508 $ 72,176 $ 74,265 $ 2,089 CERTIFICATED $ 2,051,098 $ 2,231,147 $ 2,223,994 $ (7,153) Medi cal Insurance $ 622,391 $ 650,487 $ 660,729 $ 10,242 L&I $ 85,144 $ 76,231 $ 80,450 $ 4,219 Unemployment $ 62,776 $ 27,333 $ - $ (27,333) FICA $ 176,939 $ 150,843 $ 159,899 $ 9,056 Reti rement $ 160,629 $ 226,627 $ 230,790 $ 4,163 Medi care $ - $ 35,284 $ 37,396 $ 2,112 Long Term Disabi l i ty Ins. $ 135 $ 8,424 $ 8,748 $ 324 Li fe Insurance $ 1,515 $ 1,500 $ 450 $ (1,050) HCA $ 61,125 $ 55,443 $ 56,449 $ 1,006 CLASSIFIED $ 1,170,654 $ 1,232,172 $ 1,234,910 $ 2,738 34 TOTAL $ 3,221,752 $ 3,463,319 $ 3,458,904 $ (4,415)
Budget Summary Levy Funded Salary/Benefits TRI Stipends - $716,319 Extended Days - $61,840 Vacation/Personal Days - $91,507 Athletic Stipends - $189,969 Other Stipends - $25,290 District Funded Salaries $875,000 5.3 Certificated FTE 12.8 Classified FTE.165 Administrative FTE Related Permissive Benefits - $186,887 Mandatory Benefits - $352,000 District Funded Medical - $62,884 Long Term Disability - $19,332 Life Insurance - $3,600 35
Budget Summary Staffing Changes (from 13-14 Budget) Certificated Staffing Basic Education Teacher(s) Special Education Teacher Speech Language Pathologist Vocational Teacher +.63 fte +1.0 fte +.3 fte +.667 fte Classified Staffing Classroom Aide Maintenance/Grounds Department Custodial Department Transportation Department +1.1 fte +.25 fte +.875 fte -.4 fte Administrative Staffing No Change 36
Staffing Summary (fte) 2014-15 vs. 2013-14 TEACHING ACTIVITIES Certificated FTE % of Total 2013-14 2014-15 Classified % of Certificated % of FTE Total FTE Total Classified FTE 27 Teaching 74.323 82.7% 10.988 21.1% 76.569 82.9% 11.545 21.4% 0.0% TEACHING SUPPORT 0.0% 24 Guidance & Counseling 3.800 4.2% 0.688 1.3% 3.800 4.1% 1.630 3.0% 26 Health Services 5.700 6.3% 0.937 1.8% 6.000 6.5% 0.557 1.0% TOTAL 9.500 10.6% 1.625 3.1% 9.800 10.6% 2.187 4.1% % of Total BUILDING ADMINISTRATION 23 Principal's Office 3.750 4.2% 5.526 10.6% 3.750 4.1% 5.670 10.5% TOTAL TEACHING ACTIVITIES 87.573 97.5% 18.139 34.9% 90.119 97.6% 19.402 36.0% 37
Staffing Summary (fte) 2014-15 vs. 2013-14 OTHER SUPPORT ACTIVITIES Certificated FTE % of Total Classified FTE % of Total Certificated FTE % of Total Classified FTE 44 Food Service Operations 3.994 7.7% 3.942 7.3% 52 Operations (Transportation) 7.190 13.8% 6.794 12.6% 53 Maintenance (Transportation) 1.000 1.9% 1.000 1.9% 62 Maintenance (Grounds) 0.750 1.4% 0.500 0.9% 63 Operations of Buildings (Custodial) 6.750 13.0% 7.625 14.2% 64 Maintenance (Facilities) 3.000 5.8% 3.500 6.5% 72 Information Systems 2.452 4.7% 2.449 4.5% TOTAL OTHER SUPPORT ACTIVITIES 25.136 48.3% 25.810 47.9% % of Total CENTRAL ADMINISTRATION 12 Superintendent's Office 1.000 1.1% 1.000 1.9% 1.000 1.1% 1.000 1.9% 13 Business Office 3.300 6.3% 3.300 6.1% 14 Human Resources 1.000 1.9% 1.000 1.9% 21 Supervision - Instruction 1.250 1.4% 1.646 3.2% 1.250 1.4% 1.469 2.7% 51 Supervison - Transportation 0.819 1.6% 0.889 1.7% 61 Supervision - Maintenance 1.000 1.9% 1.000 1.9% TOTAL CENTRAL ADMINISTRATION 2.250 2.5% 8.765 16.8% 2.250 2.4% 8.658 16.1% TOTAL SUPPORT ACTIVITIES 2.250 2.5% 33.901 65.1% 2.250 2.4% 34.468 64.0% 38
Historical Staffing Levels Enrollment CERTIFICATED CLASSIFIED ADMINISTR. Total Year FTE Staff** Staff STAFF* Staff FTE 2001-2002 2,157 149.13 80.10 8.50 237.73 2002-2003 2,140 145.50 78.68 8.50 232.68 2003-2004 2,103 142.47 82.14 8.50 233.10 2004-2005 2,008 134.43 79.29 7.50 221.22 2005-2006 1,931 117.40 75.87 7.50 200.77 2006-2007 1,894 112.59 77.63 7.50 197.72 2007-2008 1,807 112.14 77.83 7.50 197.47 2008-2009 1,756 108.84 76.19 7.50 192.53 2009-2010 1,598 97.32 69.30 8.50 175.12 2010-2011 1,546 90.37 62.91 7.50 160.78 2011-12 1,488 87.59 55.10 7.00 149.69 2012-13 1,420 85.12 51.57 7.00 143.69 2013-14 Budget 1,379 83.77 51.04 7.00 141.81 39 2014-15 Budget 1,326 86.37 52.87 7.00 146.24
OTHER FUNDS Capital Projects Fund Transportation Vehicle Fund ASB Fund Debt Service Fund 40
Capital Projects Fund Local Property Tax $ 2,009,517 Timber Excise Tax $ 1,673 PSE Grant $ 236,227 Investment Earnings $ 200 Total Revenue $ 2,247,617 Capital Projects $ 1,250,000 Technology $ 1,195,000 Total Expenditures $ 2,445,000 41
CPF - Technology Salaries Amount Software & Apps $ 30,000 TOSA $ 280,000 Tech Admin $ 60,000 Total $ 30,000 Classified Inst. Support $ 50,000 Renewal Cycle Hardware Total $ 390,000 Student computing classroom $ 100,000 Staff computing workstation $ 80,000 Professional Development Computer Labs $ 50,000 LID Day $ 30,000 Projection systems (projectors, voice, $ 100,000 12 hrs PD $ 50,000 Doc Cameras, video, etc.) Conferences $ 15,000 Other Training $ 50,000 Total $ 330,000 Total $ 145,000 District Infrastructure Wireless, servers, Device management, $ 200,000 Subscriptions Connectivity, etc. Infrastructure Support $ 50,000 Classroom Support $ 50,000 Total $ 200,000 Total $ 100,000 Grand Total $ 1,195,000 42
Transportation Vehicle Fund State Depreciation $ 110,000 Investment Earnings $ 500 Total Revenue $ 110,500 Purchases $ 334,000 Total Expenditures $ 334,000 43
Associated Student Body (ASB) Fund Waiting for Information 44
Debt Service Fund Energy Upgrades Investment Earnings $ 200 Total Revenue $ 200 Principal Payment $ 55,000 Interest Payment $ 32,050 Fees $ 500 Total Expenditures $ 87,550 45
Budget Summary All Funds Fund 2010-2011 Budget 2011-212 Budget 2012-13 Budget 2013-14 Budget 2014-15 Budget General Fund $ 15,699,509 $ 15,292,920 $ 14,802,670 $ 15,314,717 $ 15,487,966 Capital Projects Fund $ 1,250,000 $ 1,376,450 $ 2,999,883 $ 2,577,257 $ 2,445,000 Associated Student Body $ 344,410 $ 205,660 $ 206,300 $ 261,300 $ - Transportation Vehicle $ 371,564 $ 350,000 $ 400,000 $ 425,000 $ 334,000 Debt Service Fund $ 3,085,600 $ - $ - $ 89,200 $ 87,550 Total Expenditures $ 17,665,483 $ 17,225,030 $ 18,408,853 $ 18,578,274 $ 18,266,966 46
Budget Summary w/fund Balance GENERAL FUND TRANS. VEHICLE CAPITAL PROJECTS DEBT SERVICE ASSOC. STUDENT BODY SOURCE OF FUNDS Beginning Balance $ 1,500,000 $ 226,000 $ 211,000 $ 215,000 $ - Revenue $ 15,267,031 $ 110,500 $ 2,247,617 $ 200 $ - Transfers In $ - $ - $ - $ - Total Funds Available $ 16,767,031 $ 336,500 $ 2,458,617 $ 215,200 $ - USE OF FUNDS Expenditures $ 15,487,966 $ 334,000 $ 2,445,000 $ 87,750 $ - Transfers Out $ - $ - $ - $ - Total Funds Used $ 15,487,966 $ 334,000 $ 2,445,000 $ 87,750 $ - ENDING BALANCE $ 1,279,065 $ 2,500 $ 13,617 $ 127,450 $ - 48
Questions? 49
GLOSSARY APPORTIONMENT: A monthly allocation of general fund revenues primarily generated by monthly enrollment counts. BASIC EDUCATION: "Core" educational requirements as defined by "The Washington Basic Education Act" of 1977. BOND: A written promise, generally under seal, to pay a specified sum of money, (the face value), at a fixed time in the future, (the date of maturity), and carrying interest at a fixed rate, usually payable periodically. A bond may be compared to a mortgage payment in that the payment may include interest and principal. BUDGET: The purpose of a budget is to provide a statement, expressed in financial terms, which serves as the primary tool for planning and controlling operations. CATEGORICAL PROGRAMS: Non basic education programs which may or may not be funded separately by federal or state dollars. Title I - Remediation (federal) for the aid of students at or below grade level. CERTIFICATED PERSONNEL: Employees such as teachers, principals, counselors, librarians and others hold a teaching certificate serving in positions covered by the continuing contract law. 51
GLOSSARY CLASSIFIED PERSONNEL: Employees such as custodians, secretaries, instructional assistants, bus drivers, interpreters and others who do not hold a teaching certificate. FISCAL YEAR (FY): An accounting term used to differentiate between a calendar year (January- December) and a school year (September-August). The fiscal year represented in this budget document is September 1, 2014 thru August 31,2015. FTE: Full Time Equivalent. This term is used to describe whether an employee is a full time employee or some percentage of full time. In order to qualify as full time, a certificated employee must work 1260 hours. A classified employee, in order to be considered full time, must work 2080 hours. The term FTE is also used to describe a student that is enrolled full time in each of the enrollment count days running from September through May. If less than full time it may be expressed as a percentage. FUND BALANCE: An accounting term used to describe the excess of the assets of a fund over its liabilities and reserves except in the case of funds subject to budgetary accounting where, prior to the end of a fiscal period, it represents the excess of the fund's assets and estimated revenues for the period over its liabilities, reserves and appropriations for the period. 52
GLOSSARY FUNDS: An accounting term used to describe an organized group of accounts. Individual funds are established for the accounting purpose of isolating specific activities. Types Of Funds General Fund: Accounts for ordinary operations financed from local, county, state and federal sources: 1. Instructional programs for students. 2. Maintenance of plant and facilities. 3. Administration of the district. 4. Food service. 5. Transportation. Transportation Vehicle Fund: Accounts for purchase and major repair of buses. 53
GLOSSARY Capital Projects Fund: Accounts for construction financed from bond issues and state matching monies. 1. Building construction and remodeling. 2. Land, building and equipment acquisition. 3. Energy audits. 4. Building and grounds major improvements. 5. Replacement of roofs, carpets and service systems. 6. Technology Debt Service Fund: Accounts for redemption of outstanding bonds and the payment of interest incurred by the bonds, financed by local levy bond issue. Associated Student Body Fund: Accounts for student activities, clubs and athletics financed by student fees, fund-raisers, events, and partially by general fund. LEVY: A two-six year tax for maintenance and operation support for the school district, the revenues from which may be used to supplement educational programs of the district. A levy requires local voter approval. 54
GLOSSARY MATERIALS, SUPPLIES & OPERATING COSTS (MSOC): Expenditures to non salary items. Examples of expenditure classifications are supplies (postage, paint, wax), instructional materials, purchased services (utilities, legal fees, professional services), travel and capital outlay (grounds equipment, computers). RESERVE FOR INVENTORY: A portion of fund balance that is reserved for the purchase of inventory. SUPPORT SERVICES: Activities which provide administrative, technical and logistical support to a program. Examples of supportive services are transportation, food services, accounting and personnel. TAX COLLECTION CALENDAR: Taxes are collected on a calendar year (January-December) basis. The current fiscal year budget represents 44.51% collection in 2014 and 56.05% collection in 2015. 55