Presentation 2018-2019 Budget Introduction to School Board · Presentation 2018-2019 Budget...
29
Presentation 2018-2019 Budget Introduction to School Board Seattle Public Schools is committed to making its online information accessible and usable to all people, regardless of ability or technology. Meeting web accessibility guidelines and standards is an ongoing process that we are consistently working to improve. While Seattle Public Schools endeavors to only post documents optimized for accessibility, due to the nature and complexity of some documents, an accessible version of the document may not be available. In these limited circumstances, the District will provide equally effective alternate access. For questions and more information about this document, please contact the following: Budget Office [email protected]The Seattle Public Schools 2018-2019 Budget Introduction Presentation includes enrollment information, summaries of district funds, and Maintenance Supplies & Operating Costs (MSOC) state funding versus district expenses.
Presentation 2018-2019 Budget Introduction to School Board · Presentation 2018-2019 Budget Introduction to School Board Seattle Public Schools is committed to making its online information
Presentation 2018-2019 Budget Introduction to School Board
Seattle Public Schools is committed to making its online information accessible and usable to all people regardless of ability or technology Meeting web accessibility guidelines and standards is an ongoing process that we are consistently working to improve
While Seattle Public Schools endeavors to only post documents optimized for accessibility due to the nature and complexity of some documents an accessible version of the document may not be available In these limited circumstances the District will provide equally effective alternate access
For questions and more information about this document please contact the following
Budget Office budgetseattleschoolsorg
The Seattle Public Schools 2018-2019 Budget Introduction Presentation includes enrollment information summaries of district funds and Maintenance Supplies amp Operating Costs (MSOC) state funding versus district expenses
1
SCHOOL BOARD ACTION REPORT DATE May 17 2018 FROM Dr Larry Nyland Superintendent LEAD STAFF JoLynn Berge Asst Superintendent for Business amp Finance
jdbergeseattleschoolsorg For Introduction June 27 2018 For Action July 11 2018
1 TITLE Resolution 201718-18 Fixing and Adopting the 2018-19 Budget 2 PURPOSE This action report calls for adoption by resolution of the 2018-19 recommended budget and four year budget plan summary and enrollment projections The attached presentation provides more detail about planned expenditures 3 RECOMMENDED MOTION I move that the School Board adopt Resolution 201718-18 to fix and adopt the 2018-2019 Budget the four-year budget plan summary and the four-year enrollment projections 4 BACKGROUND INFORMATION
a Background
The School Board is being asked to adopt the 2018-2019 Recommended Budget This adoption includes approval of operating transfers from the Capital Projects Fund to the Debt Service Fund up to the amount of $2688325 and transfers up to the amount of $20696877 to the General Fund General Fund The 2018-2019 General Fund Budget is recommended at $955448694 General Fund resources are comprised of $ 860243231 in non-grant resources and $ 95205463 in grant funds Included in these amounts are capacity reserves of $ 18139758 in non-grant capacity and $8000000 in grant capacity The capacity reserves are placeholders for potential spending in the event that new revenues are received or unspent funds from 2017-18 are transferred to 2018-19 Expenditures will not be made against capacity unless actual resources are received Associated Student Body Fund The 2018-2019 Associated Student Body Fund Budget is recommended at $ 6779000 The budget is used to support various Associated Student Body activities
2
Debt Service Fund The 2018-2019 Debt Service Fund Budget is recommended at $ 2698325 This fund will be used to pay the debt service on the 2010 Series-A Refunding bond that financed the John Stanford Center for Educational Excellence and $10000 in capacity for administrative fees or other currently unknown expenses
Capital Fund The 2018-2019 Capital Fund is recommended at $303424622 The Capital Fund revenue is comprised of $194058167 of Building Technology Academics IV and Building Excellence IV levy collections $12575249 of State Assistance Funding $4200000 of E-Rate $671923 of investment earnings from Building Technology Academics Athletics IV Building Excellence IV Building Technology Academics III Building Excellence III Building Technology Academics II and Capital Eligible Projects $1410356 in rentals and leases $7616638 in Capital Grants and $60000000 in a cash flow bond less $2688325 million in funding transfers to the Debt Service and $20696877 million in funding transfers to the General Fund
Four-year forecast
2018-19 2019-20 2020-21 2021-22
Enrollment 53064 53934 54740 55206
General FundTotal Resources 1000856296$ 927078318$ 944334840$ 961977100$ Total Expenditures 955448694$ 970928155$ 1000056000$ 1030057680$ Contribution To(From) Fund Balance 45407602$ (43849837)$ (55721160)$ (68080580)$
Capital FundTotal Resources 341292614$ 221292878$ 202412002$ 198818952$ Total Expenditures 303424622$ 193272675$ 175007317$ 141723981$ Other Financing Uses- Transfers Out 23385202$ 23514402$ 23646827$ 23778183$ Contribution To(From) Fund Balance 14482790$ 4505801$ 3757858$ 33316788$
1 The board can choose not to approve the budget This is not recommended because approval is necessary in order to allow schools educational support programs and administrative functions to continue operating
2 The board can choose to make amendments to the recommended budget This is not
recommended due to the significant amount of work and discussions that have already occurred to reach the proposed budget decisions Making any major changes this late could create a delay in finalizing and submitting the budget to the state
c Research
This motion reflects the culmination of budget development work that started in October of 2017 This was a public process that included several community meetings and School Board work sessions A public hearing on the budget will be held on June 27 2018
5 FISCAL IMPACTREVENUE SOURCE Fiscal impact to this action will be $955448694 (General Fund) $6779000 (Associated Student Body Fund) $2698325 (Debt Service Fund) and $303424622 (Capital Projects Fund) The revenue source for this motion is multiple sources Expenditure One-time Annual Multi-Year NA Revenue One-time Annual Multi-Year NA 6 COMMUNITY ENGAGEMENT With guidance from the Districtrsquos Community Engagement tool this action was determined to merit the following tier of community engagement
Not applicable
Tier 1 Inform
Tier 2 ConsultInvolve
Tier 3 Collaborate Through multiple budget discussions and meetings with our community labor partners employees and senior leaders ongoing programs and investments for student learning were identified and incorporated into the annual budget decision-making process A public hearing as required in RCW 28A505060 will take place on June 27 2018
4
7 EQUITY ANALYSIS Detailed review of budget balancing strategies and support needs for the districtrsquos equity goals were discussed and evaluated over the last year during development of the proposed budget 8 STUDENT BENEFIT Adopting the proposed budget benefits students by providing a balanced budget that is designed to provide necessary resources for teachers teacher support and administrative support for academic success for all students of Seattle Public Schools within the constraints of our current funding environment 9 WHY BOARD ACTION IS NECESSARY
Amount of contract initial value or contract amendment exceeds $250000 (Policy No 6220)
Amount of grant exceeds $250000 in a single fiscal year (Policy No 6114)
Adopting amending or repealing a Board policy
Formally accepting the completion of a public works project and closing out the contract
Legal requirement for the School Board to take action on this matter
Board Policy No 6000 Program Planning Budget Preparation Adoption and Implementation provides the Board shall approve this item
Other _____________________________________________________________________ 10 POLICY IMPLICATION The 2018-2019 Recommended Budget is in compliance with the following
1) Board Policy No 6000 Program Planning Budget Preparation Adoption and
2) Revised Code of Washington State Law RCW 28A505130 which requires school districts to adopt a balanced budget RCW 28A505060 which requires first-class school districts to adopt a budget no later than August 31st each year and to forward copies of their adopted budget to their Educational Service District no later than September 3rd and RCW 28A335060 which allows school districts to deposit revenue into the General Fund from the lease rental or occasional use of surplus school property to be expended for general maintenance utility insurance costs and any other costs associated with the lease or rental of such property
11 BOARD COMMITTEE RECOMMENDATION This motion was discussed at the Audit and Finance Committee meeting on June 11 2018 The Committee reviewed the motion and _____________
5
12 TIMELINE FOR IMPLEMENTATION Upon approval of this motion staff will file a completed budget with the State This budget will go into effect on September 1 2018 and expire on August 31 2019 13 ATTACHMENTS
bull Resolution 201718-18 Fixing and Adopting the Budget (for approval) bull Presentation on 2018-19 Recommended Budget
1 | P a g e
Seattle School District 1 Board Resolution
Resolution No 201718-18
A RESOLUTION of the Board of Directors of Seattle School District No 1 King County Seattle Washington to fix and adopt the 2018-19 budget WHEREAS WAC 392-123-054 requires that the Board of Directors of every school district meet for the purpose of fixing and adopting the budget of the district for the ensuing fiscal year and WHEREAS public notices were published on June 11 2018 and June 18 2018 announcing that the Board of Directors of Seattle School District No 1 King County Washington would meet in a public meeting on June 27 2018 for the purpose of holding a required public hearing regarding the 2018ndash2019 Fiscal Budget of the district and WHEREAS the Board of Directors has been requested to approve operating transfers from the Capital Projects Fund to the Debt Service Fund up the amount of $ 2688325 and WHEREAS pursuant to RCW 28A320330 the Board of Directors has been requested to approve operating transfers from the Capital Projects Fund up to the amount of $ 20696877 to the General Fund for certain major renovations facility repairs and technology - related expenditures and
WHEREAS pursuant to RCW 28A335060 the Board of Directors has been requested to redirect revenues derived from the rental and lease of real property for 2018ndash2019 to be used exclusively for nonrecurring costs related to operating school facilities up to a maximum of $ 3935389 now therefore
NOW THEREFORE BE IT RESOLVED that the Seattle School Board of Directors has determined that the final appropriation level of expenditures for each fund in 2018ndash2019 will be as follows APPROPRIATION LEVEL
A General Fund $ 955448694
B Associated Student Body Fund $ 6779000
C Debt Service Fund $ 2698325
D Capital Projects Fund $ 303424622
2 | P a g e
RESOLVED that the Seattle School Board of Directors has determined that the four-year financial forecast is as follows
2018-19 2019-20 2020-21 2021-22
Enrollment 53064 53934 54740 55206
General FundTotal Resources 1000856296$ 927078318$ 944334840$ 961977100$ Total Expenditures 955448694$ 970928155$ 1000056000$ 1030057680$ Contribution To(From) Fund Balance 45407602$ (43849837)$ (55721160)$ (68080580)$
Capital FundTotal Resources 341292614$ 221292878$ 202412002$ 198818952$ Total Expenditures 303424622$ 193272675$ 175007317$ 141723981$ Other Financing Uses- Transfers Out 23385202$ 23514402$ 23646827$ 23778183$ Contribution To(From) Fund Balance 14482790$ 4505801$ 3757858$ 33316788$
RESOLVED that the Board of Directors of Seattle School District No 1 King County Washington approves in a meeting thereof held July 11 2018 operating transfers from the Capital Projects Fund to the Debt Service Fund up to the amount of $ 2688325 and Capital Projects Fund transfer up to the amount of $ 20696877 to the General Fund and to redirect up to $ 3935389 of rental and lease revenue to the General Fund
ADOPTED by the Board of Directors of Seattle School District No 1 King County Washington at a regular open public meeting thereof held this 11th day of July 2018 the following Directors being present and voting in favor of the resolution
___________________________________ _________________________________ Leslie Harris President Richard Burke Vice-President ___________________________________ __________________________________ Jill Geary Member-at-Large Scott Pinkham Member ___________________________________ __________________________________ Eden Mack Member Zachary DeWolf Member
3 | P a g e
___________________________________ ATTEST _________________________ Betty Patu Member Dr Larry Nyland Superintendent Secretary Board of Directors Seattle School District No 1 King County WA
Presentation on 2018-19 Budget
Board MeetingJune 27 2018
1
1 Recommended FY18-19 Budget Summary2 Enrollment3 General Fund Resources4 Expenditures by State Program5 Expenditures by State Activity6 Expenditures by State Object7 Comparison of Direct Services to Support Services8 Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY 2018-199 Associated Student Body 10 Debt Service11 Capital Fund12 Next Steps13 Appendix
1 District wide staffing2 Link to School Funding Allocations
Agenda
2
GeneralFund
ASBFund
Debt Service
Fund
Capital Fund
Beginning Fund Balance $899 $40 $13 $608
Revenue and Other FinancingSources
$9575 $68 $27 $2805
Expenditures $9554 $68 $27 $3034
Transfers Out $234
Net Operating Activities (Use of Fund Balance)
$21 $00 $00 ($463)
Ending Fund Balance $919 $41 $13 $145
Recommended FY18-19Budget Summary
(Dollars in Millions)
3Numbers may not add due to rounding
Enrollment ndash October Headcount
4
Actual enrollment per OSPI report 1251H Estimated 2018-19 enrollment provided by Seattlersquos Enrollment Planning Department
Num
ber of Students 49701
50998
5205352300
53091
5338653667
48000
49000
50000
51000
52000
53000
54000
2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 est for 18-19
Enrollment Annual Average Full Time Equivalent (AAFTE)
5
46984
48806
49974 51101
52578 53226
47174
48529 49677
50334
52401 52530
40000
42000
44000
46000
48000
50000
52000
54000
2012-13 2013-14 2014-15 2015-16 2016-17 2017-18
Variance Between Planned Students and Actual
Budget Actual
Source OSPI Reports 1251 for Actual (2017-18 is thru May) and F-195 for Budget Enrollment excludes Running Start Dropout Reengagement and Summer School
Other Student Support (Food Services Utilities Transportation etc)
$1237 $1344 $1423 $79 1490
Central Administration $468 $512 $573 $61 600
Total Expenditures $7522 $8577 $9554 $977 10000
Expenditures by State Activity
Numbers may not add due to rounding
9
Expenditures by Activity Group
10
Teaching626Teaching Support
107
Principals Office58
Other Student Support149
Central Administration
60
$9554Million
Numbers may not add due to rounding
bull Teaching - Includes expenditures related to direct instruction of students Includes instructional materials basic instructional and student supplies but does not include textbooks or instructional software
bull Teaching Support ndash includes support services related to teaching and student well-being Includes counseling pupil safety health related services instructional professional development textbooks and instructional software
bull Principalrsquos Office ndash Includes management and coordination at the school level Includes the duties of the principal assistant principal attendance specialists and school clerical staff
bull Other Support ndash Includes activities foundational to student success and the operation of schools but not directly in the context of student instruction Includes Nutrition Services Maintenance Custodial Services Grounds Utilities and Information Systems
bull Central Administration ndash Includes those activities related to management regulation and control at the district level such as the Board of Directors Superintendentrsquos Office Human Resources Finance and Education Leaders Also includes the management and administrative components of support areas such as Nutrition Services Transportation and Building Maintenance
State Activity Groups Defined
11
Major Object2016-17Actual
2017-18Adopted
2018-19Rec
Change 2018-19 vs
2017-18
2018-19 Percent of
Total
0 Debit Transfer $74 $31 $36 $04 04
1 Credit Transfer ($74) ($31) ($36) ($04) (04)
2 Cert Salaries $3340 $3949 $4417 $468 462
3 Class Salaries $1386 $1565 $1683 $118 176
4 Employee Benefits $1619 $1873 $2033 $160 213
5 Supplies $297 $387 $498 $111 52
7 Purchased Services $860 $793 $907 $114 95
8 Travel $10 $06 $07 $00 01
9 Capital Outlay $09 $04 $10 $06 01
Total $7522 $8577 $9554 $977 1000
Expenditures by State Object
12
(Dollars in Millions)
Numbers may not add due to rounding
Expenditures by State Object
13
Certificated Salaries462
Classified Salaries176
Employee Benefits213
Supplies Materials52
Purchased Services95
Chart ExcludesTravel 07Capital Outlay 10
$9554Million
Numbers may not add due to rounding
Comparison of Direct Services to Support Services
14
bull Direct Services - $7909M (828)ndash School allocation budget (Weighted Staffing Standard formula)ndash Centrally held budget for staff and supplies exclusively in the schools
such as nurses instructional assistants custodians bus drivers and food service workers
bull Support Services- $1645M (172)ndash Support staff not in schools but instrumental in running the districtndash Activities such as cost of processing payroll paying bills administering
programs managing grants hiring staff warehouse and delivery staff and technology support
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
State Funding General FundDistrict Expenses
Technology $72 $63
Utilities $151 $133
Insurance $31 $28
Curriculum amp Textbooks $77 $58
Other Supplies $154 $134
Library Materials $10 $05
Professional Development $12 $127
Facilities Maintenance $90 $127
Security and Student Safety $04 $10
Central Office $58 $98
Total $660 $782
Numbers may not add due to rounding 15
Associated Student Body
16
bull The Associated Student Body (ASB) Fund is used to account for funds raised by students to support optional extra-curricular activities that promote the cultural athletic recreational or social (CARS) growth of students
bull All ASB revenues are restricted to the extracurricular benefit of students
bull The cost of the Fund Analyst position and related training supplies is paid from the General Fund and not included in the ASB budget
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance $ 3614709 $ 3595430 $ 4032430 Total Revenue amp Other Financing Sources 5384339 7144000 6832000 Total Expenditures 5403618 6707000 6779000
Ending Fund Balance $ 3595430 $ 4032430 $ 4085430
Debt Service
17
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance 12894145$ 1334899$ 1330732$ Total Revenue amp Other Financing Sources 8801053$ 2590428$ 2714959$ Total Expenditures 20386551$ 2576650$ 2698325$
Ending Fund Balance 1308646$ 1348677$ 1347366$
bull 2018-19 Only Debt Service is for the John Stanford Center Bond Principal and Interest
bull Estimated Amount Outstanding 9118 is $24120000
Capital Fund
18
Actual Budget Recommended2016-17 2017-18 2018-19
Beginning Fund Balance 42065394 4652192 60760282
Total Revenue and Other Financing Sources 190650783 279141899 280532333
Total Direct Expenditures and Transfers 205661484 279592533 326809824
Ending Fund Balance 27054693$ 4201558$ 14482791$
Includes assumtion and unkowns
5-11-18
NA
Summary Sheets
FTEs FY 18
bull July 16 ndash Budget submittal to ESD for error checking
bull July 11 ndash Board Action to adopt FY18-19 budget
bull August 17 ndash Budget loaded into SAP financial system
bull September 4 ndash Approved budget due to ESD
Next Steps
19
1 Districtwide Staff FTE Summary
2 Link to School Funding Allocations
Appendix
20
SchoolBoardActionReport_2018_19_Budget_Adoption
School Board Action Report
1 TITLE
2 PURPOSE
3 RECOMMENDED MOTION
4 BACKGROUND INFORMATION
5 FISCAL IMPACTREVENUE SOURCE
6 COMMUNITY ENGAGEMENT
7 EQUITY ANALYSIS
8 STUDENT BENEFIT
9 WHY BOARD ACTION IS NECESSARY
10 POLICY IMPLICATION
11 BOARD COMMITTEE RECOMMENDATION
12 TIMELINE FOR IMPLEMENTATION
13 ATTACHMENTS
Budget Resolution_2017_18_18 Fixing and Adopting Budget
Budget Introduction presentationpdf
Slide Number 1
Agenda
Recommended FY18-19Budget Summary
Enrollment ndash October Headcount
Enrollment Annual Average Full Time Equivalent (AAFTE)
General Fund Resources
Expenditures by State Program
Expenditures by Program
Expenditures by State Activity
Expenditures by Activity Group
State Activity Groups Defined
Expenditures by State Object
Expenditures by State Object
Comparison of Direct Services to Support Services
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
Associated Student Body
Debt Service
Capital Fund
Next Steps
Appendix
FY 2017-18 Capital Funded FTE and Salary amp Benefits
Capital Department Staff
FTE
Salary amp Benefits
Capital Buildings FTE
5819
Direct FTE
3695
Direct Capital Staff
3695
4696255
Indirect FTE
2124
Indirect Capital Funded Staff
2124
2378145
Capital Department Total
5819
$ 7074400
Capital Buildings Staff Salaries amp Benefits
7074400
Technology Department (DoTS) Staff
Direct
4696255
Indirect
2378145
FTE
Salary amp Benefits
DoTS Capital Funded Staff Total
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Direct Capital Department Staff
3695
4696255
Indirect Capital Funded Staff
2124
2378145
DoTS Capital Funded Staff
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Data Based on FY 18
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Which BAs are based on salary What is the 10K forhellipmedical
Direct Capital Department Staff
3695
470
Indirect Capital Funded Staff
2124
240
DoTS Capital Funded Staff
9300
1273
This chart is what was used 3-20-18
Total Capital Funded Staff
15119
$1983
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Amounts are in Millions
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
10948928
144254096
142842528
116205501
81
38997523
BTA IV Levy
142842528
116205501
81
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
(10335254)
BEX IV Levy
91772534
86690866
94
BTA III Levy
50500981
1456650
15824717
9716942
61
42240689
BTA III Levy
15824717
9716942
61
BEX III Bond
4185681
533944
3626194
1849359
51
2870266
BEX III Bond
3626194
1849359
51
BTA II Levy
1257339
2800
0
0
0
1260139
BTA II Levy
0
0
0
BEX II Levy
667002
3943
647816
323908
50
347037
BEX II Levy
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
17278190
CEP CS 2
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
0
Capital Capacity Reserve 3
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
$92658590
Grand Total
$279592533
$216042762
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
1090
14430
14280
11620
81
3900
BTA IV Levy
14284
11621
81
BEX IV Levy
(5530)
13160
9180
8670
94
(1030)
BEX IV Levy
9177
8670
94
BTA III Levy
5050
150
1580
970
61
4220
BTA III Levy
1582
972
61
BEX III Bond
420
050
360
180
50
290
BEX III Bond
363
185
51
BTA II Levy
130
000
000
000
0
130
BTA II Levy
000
000
0
BEX II Levy
070
000
060
030
50
030
BEX II Levy
065
030
46
CEP CS 2
1480
380
140
130
93
1730
CEP CS 2
138
126
91
Capital Capacity Reserve 3
000
000
2350
000
0
000
Capital Capacity Reserve 3
2350
000
0
Grand Total
2710
28171
27960
21600
77
9270
Grand Total
27959
21604
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
BTA IV Levy
1090
14430
14280
11620
3900
BTA IV Levy
14284
11621
BEX IV Levy
(5530)
13160
9180
8670
(1030)
BEX IV Levy
9177
8670
BTA III Levy
5050
150
1580
970
4220
BTA III Levy
1582
972
BEX III Bond
420
050
360
180
290
BEX III Bond
363
185
This is what was originally used 31918
BTA II Levy
130
000
000
000
130
BTA II Levy
000
000
BEX II Levy
070
000
060
030
030
BEX II Levy
065
030
CEP CS 2
1480
380
140
130
1730
Anticipated Funds
CEP CS 2
138
126
Capital Capacity Reserve 3
000
000
2350
000
000
36860
Capital Capacity Reserve 3
2350
000
Grand Total
2710
28171
27960
21600
9270
Grand Total
27959
21604
1 Includes actuals and projected spending April 2018 through August 2018
1 Includes General Fund and Debt Service Fund Transfers
4 At Budget Adoption the Capital Capacity Reserve is Assumed to be 100 Spent
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent Reserve Funding is 10 direct expenditures
Numbers may not add up precicely due to rounding
For Book
Without Transfers
Actual
Budget
Recommended
2016-17
2017-18
2018-19
Beginning Fund Balance
42065394
4652192
60760282
was reduced on 52118 to match -11 accounting
Total Revenue and Other Financing Sources
190650783
279141899
280532333
Total Direct Expenditures and Transfers
205661484
279592533
326809824
$ 27054693
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482791
22402501
Did not spend 10 reserve in 2016-17
56558724
Did not spend 10 reserve of 23502094 and did not need 60M cash flow bond Started off with 22402512 higher fund balance than anticipated due to unspent reserve in 16-17 List all projects that were deferredhellip
For Work Session in May
Actual
Actual amp Projected
Recommended
22402501
2016-17
2017-18
2018-19
Beginning Fund Balance
$ 42065394
$ 27054693
$ 60760282
Total Revenue amp Other Financing Sources
190650783
219917427
280532332
donrsquot use
Total Expenditure amp Transfer
205661484
186211838
326809824
Ending Fund Balance
$ 27054693
$ 60760282
$ 14482790
Updated 511
Beginning balances to do not match due to $11 accounting issue
With Transfer
Actual
Budget
Recommended
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
2016-17
2017-18
2018-19
BTA IV Levy
10948928
88577743
142842528
107133495
75
this originally included a 60M cash flow bond If the ebond was there the new total is $148577743
Beginning Fund Balance
$ 42065394
$ 4652192
$ 60760282
BEX IV Levy
(55278668)
125751088
91772534
85917745
94
eRate collection estimate too high
Total Revenue amp Other Financing Sources
190650783
279141899
280532332
BTA III Levy
50500981
1554035
15824717
9396053
59
Total Transfers
25728483
23385202
BEX III Bond
4185681
51073
3626194
1849359
51
No longer anticipating solar grant funds
Total Expenditure
179933001
279592533
303424622
donrsquot use
BTA II Levy
1252589
24875
0
0
0
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482790
BEX II Levy
667002
11306
647816
323908
50
CEP CS 2
14778189
3947306
1376650
1256650
91
51518
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27054702
219917426
$279592533
$205877210
74
Identify all deferred projects
Identify all sources of revenue not recd
Identify what was accelerated in BTA IBV causing this negative
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Without Transfers
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
Recommended
use
BTA IV Levy
10948928
144254096
142842528
116205501
81
2018-19
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
Beginning Fund Balance
60760282
BTA III Levy
50500981
1456650
15824717
9716942
61
Total Revenue and Other Financing Sources
280532333
BEX III Bond
4185681
533944
3626194
1849359
51
Total Direct Expenditures and Transfers
326809824
BTA II Levy
1257339
2800
0
0
0
Ending Fund Balance
$ 14482791
BEX II Levy
667002
3943
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
Remember projects are to the right of the charts
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Updated 521
old levy not updated
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-19
Inter-Fund Transfers 2018-19 1
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864351
4492571
67975234
28951221
BTA III Levy
42658963
7570000
-
24933749
25295214
BEX III Bond
2387395
33890
-
2100000
321285
BTA II Levy
1277464
12248
-
- 0
1289712
BEX II Levy
100400
500
-
- 0
100900
CEP CS 2
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 3
-
-
-
27584057
(27584057)
Grand Total
$60760282
$280532332
$23385202
$303424622
$14482790
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
52318
good one
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-191
Inter-Fund Transfers 2018-19 2
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864352
4492571
67975234
28951222
BTA III Levy
42658963
7570000
0
24933749
25295214
BEX III Bond
2387395
33890
0
2100000
321285
BTA II Levy
1277464
12248
0
0
1289712
BEX II Levy
100400
500
0
0
100900
CEP CS 3
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 4
0
0
0
27584057
(27584057)
Grand Total
$60760282
$280532333
$23385202
$303424622
$14482791
1 Includes Levy and Non-Levy Funding Sources
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Major Construction Projects
172355592
See to right for summary of expenditures
Infrastructure
57250528
District Wide Projects
42934446
Program Reserves
30884057
Transfers (Debt Service amp General Fund)
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809825
Or
Recommended
FY 2018-19
Additions Modernizations and Re-Openings
172355592
Academics and Capacity Management
12280271
Athletics Fields Tracks and Lights
4384481
Districtwide Support
19429175
Facility Improvements
11718646
Seismic Improvements
11699510
Support Services
11225000
Program Reserves
30884057
Technology Enhancements and Modernizations
29447890
Transfers
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809824
FY 18 Adopted Capital Projects Fund
27959253300
Expenditures Budget
Actuals
Source
FY 2017-2018 Beginning Balance Actuals
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
Source
FY 2017-2018 Beginning Balance
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
BTA IV Levy
10948928
144254096
(2500000)
113705501
38997523
BTA IV Levy
1004521
144254096
(2500000)
142842528
(83911)
BEX IV Levy
(55278668)
131634280
0
86690866
(10335254)
BEX IV Levy
(70753336)
131634280
0
91772534
(30891590)
BTA III Levy
50500981 Coan Melissa L Coan Melissa LGrants for $10269 in negative
1456650
0
9716942
42240689
BTA III Levy
52782971
1456650
0
15824717
38414904
BEX III Bond
4185681
533944
0
1849359
2870266
BEX III Bond
4422462
533944
0
3626194
1330212
BTA II Levy
1252589
2800
0
0
1255389
BTA II Levy
1200000
2800
0
0
1202800
BEX II Levy
667002
3943
0
323908
347037
BEX II Levy
662939
3943
0
647816
19066
CEP CS 3
14778190
1256186
2500000
1256650
17277726
CEP CS 3
15332635
1256186
2500000
1376650
17712171
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Grand Total
$27054703
$279141899
$0
$237045320
$69151282
Grand Total
$4652192
$279141899
$0
$279592533
$4201558
1 Includes an as-needed Cash Flow Loan
1 Includes an as-needed Cash Flow Loan
2 Includes General Fund and Debt Service Fund Transfers
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4 Assumes Capital Capacity Reserve is 100 Spent
4 Assumes Capital Capacity Reserve is 100 Spent
14778189
79
Coe
500k
eckstein
Current Year Status Update
Slide 1
Adopted Capital Budget by Fund
Capital Infrastructure
Commitments
Debt Service
Slide 3
Capital DW Works and FTE
FTE Budget FY 18 quoted
Estimated 2018-19 Revenue
Slide 2
FY 19 Preliminary Plan (Capital Projects List)
This is what we knowhellip
Include Transfers
rounded to 100ths
Slide 4
Commitments - Debt Service
1122
Unkown Exp -
Unknown Rev -
24776
15097
9714
5896
7295
Property Aquistion
79 M Coe
FY 17
FY 16
FY 15
FY 14
FY 13
FY 12
CSR
CSR
Expenditures By FY
205661484
247768013
150977097
97145211
58964390
72957214
Reserve Spending
Adopted
300245922
3173
237
1821
1158
107
Nutrition Services Eq
capital reserve
24956131
268
19
15337
99
108
Assumed Capacity
BEX V and deferrment (FY 19 also)
275289791
291
218
167
106
97
Contingency requests for QA and Bagley
Not addressed
budget spent vs adopted
68
78
64
53
51
68
Future Startup Costs
Program Placement - Curriculum
Core 24
Skills Center
Early Learning
K3 Class Reduction Grant
GF
Need to finalize
5914
6393
6894
7531
7897
8577
nutrition Services
5698
6117
6481
7106
7522
8077
Rolls for non major projects
09634764964
09568277804
09400928343
09435665914
09525136128
09417045587
Property Aquistion
Oly Hills amp WilPac Carryforward
1
SCHOOL BOARD ACTION REPORT DATE May 17 2018 FROM Dr Larry Nyland Superintendent LEAD STAFF JoLynn Berge Asst Superintendent for Business amp Finance
jdbergeseattleschoolsorg For Introduction June 27 2018 For Action July 11 2018
1 TITLE Resolution 201718-18 Fixing and Adopting the 2018-19 Budget 2 PURPOSE This action report calls for adoption by resolution of the 2018-19 recommended budget and four year budget plan summary and enrollment projections The attached presentation provides more detail about planned expenditures 3 RECOMMENDED MOTION I move that the School Board adopt Resolution 201718-18 to fix and adopt the 2018-2019 Budget the four-year budget plan summary and the four-year enrollment projections 4 BACKGROUND INFORMATION
a Background
The School Board is being asked to adopt the 2018-2019 Recommended Budget This adoption includes approval of operating transfers from the Capital Projects Fund to the Debt Service Fund up to the amount of $2688325 and transfers up to the amount of $20696877 to the General Fund General Fund The 2018-2019 General Fund Budget is recommended at $955448694 General Fund resources are comprised of $ 860243231 in non-grant resources and $ 95205463 in grant funds Included in these amounts are capacity reserves of $ 18139758 in non-grant capacity and $8000000 in grant capacity The capacity reserves are placeholders for potential spending in the event that new revenues are received or unspent funds from 2017-18 are transferred to 2018-19 Expenditures will not be made against capacity unless actual resources are received Associated Student Body Fund The 2018-2019 Associated Student Body Fund Budget is recommended at $ 6779000 The budget is used to support various Associated Student Body activities
2
Debt Service Fund The 2018-2019 Debt Service Fund Budget is recommended at $ 2698325 This fund will be used to pay the debt service on the 2010 Series-A Refunding bond that financed the John Stanford Center for Educational Excellence and $10000 in capacity for administrative fees or other currently unknown expenses
Capital Fund The 2018-2019 Capital Fund is recommended at $303424622 The Capital Fund revenue is comprised of $194058167 of Building Technology Academics IV and Building Excellence IV levy collections $12575249 of State Assistance Funding $4200000 of E-Rate $671923 of investment earnings from Building Technology Academics Athletics IV Building Excellence IV Building Technology Academics III Building Excellence III Building Technology Academics II and Capital Eligible Projects $1410356 in rentals and leases $7616638 in Capital Grants and $60000000 in a cash flow bond less $2688325 million in funding transfers to the Debt Service and $20696877 million in funding transfers to the General Fund
Four-year forecast
2018-19 2019-20 2020-21 2021-22
Enrollment 53064 53934 54740 55206
General FundTotal Resources 1000856296$ 927078318$ 944334840$ 961977100$ Total Expenditures 955448694$ 970928155$ 1000056000$ 1030057680$ Contribution To(From) Fund Balance 45407602$ (43849837)$ (55721160)$ (68080580)$
Capital FundTotal Resources 341292614$ 221292878$ 202412002$ 198818952$ Total Expenditures 303424622$ 193272675$ 175007317$ 141723981$ Other Financing Uses- Transfers Out 23385202$ 23514402$ 23646827$ 23778183$ Contribution To(From) Fund Balance 14482790$ 4505801$ 3757858$ 33316788$
1 The board can choose not to approve the budget This is not recommended because approval is necessary in order to allow schools educational support programs and administrative functions to continue operating
2 The board can choose to make amendments to the recommended budget This is not
recommended due to the significant amount of work and discussions that have already occurred to reach the proposed budget decisions Making any major changes this late could create a delay in finalizing and submitting the budget to the state
c Research
This motion reflects the culmination of budget development work that started in October of 2017 This was a public process that included several community meetings and School Board work sessions A public hearing on the budget will be held on June 27 2018
5 FISCAL IMPACTREVENUE SOURCE Fiscal impact to this action will be $955448694 (General Fund) $6779000 (Associated Student Body Fund) $2698325 (Debt Service Fund) and $303424622 (Capital Projects Fund) The revenue source for this motion is multiple sources Expenditure One-time Annual Multi-Year NA Revenue One-time Annual Multi-Year NA 6 COMMUNITY ENGAGEMENT With guidance from the Districtrsquos Community Engagement tool this action was determined to merit the following tier of community engagement
Not applicable
Tier 1 Inform
Tier 2 ConsultInvolve
Tier 3 Collaborate Through multiple budget discussions and meetings with our community labor partners employees and senior leaders ongoing programs and investments for student learning were identified and incorporated into the annual budget decision-making process A public hearing as required in RCW 28A505060 will take place on June 27 2018
4
7 EQUITY ANALYSIS Detailed review of budget balancing strategies and support needs for the districtrsquos equity goals were discussed and evaluated over the last year during development of the proposed budget 8 STUDENT BENEFIT Adopting the proposed budget benefits students by providing a balanced budget that is designed to provide necessary resources for teachers teacher support and administrative support for academic success for all students of Seattle Public Schools within the constraints of our current funding environment 9 WHY BOARD ACTION IS NECESSARY
Amount of contract initial value or contract amendment exceeds $250000 (Policy No 6220)
Amount of grant exceeds $250000 in a single fiscal year (Policy No 6114)
Adopting amending or repealing a Board policy
Formally accepting the completion of a public works project and closing out the contract
Legal requirement for the School Board to take action on this matter
Board Policy No 6000 Program Planning Budget Preparation Adoption and Implementation provides the Board shall approve this item
Other _____________________________________________________________________ 10 POLICY IMPLICATION The 2018-2019 Recommended Budget is in compliance with the following
1) Board Policy No 6000 Program Planning Budget Preparation Adoption and
2) Revised Code of Washington State Law RCW 28A505130 which requires school districts to adopt a balanced budget RCW 28A505060 which requires first-class school districts to adopt a budget no later than August 31st each year and to forward copies of their adopted budget to their Educational Service District no later than September 3rd and RCW 28A335060 which allows school districts to deposit revenue into the General Fund from the lease rental or occasional use of surplus school property to be expended for general maintenance utility insurance costs and any other costs associated with the lease or rental of such property
11 BOARD COMMITTEE RECOMMENDATION This motion was discussed at the Audit and Finance Committee meeting on June 11 2018 The Committee reviewed the motion and _____________
5
12 TIMELINE FOR IMPLEMENTATION Upon approval of this motion staff will file a completed budget with the State This budget will go into effect on September 1 2018 and expire on August 31 2019 13 ATTACHMENTS
bull Resolution 201718-18 Fixing and Adopting the Budget (for approval) bull Presentation on 2018-19 Recommended Budget
1 | P a g e
Seattle School District 1 Board Resolution
Resolution No 201718-18
A RESOLUTION of the Board of Directors of Seattle School District No 1 King County Seattle Washington to fix and adopt the 2018-19 budget WHEREAS WAC 392-123-054 requires that the Board of Directors of every school district meet for the purpose of fixing and adopting the budget of the district for the ensuing fiscal year and WHEREAS public notices were published on June 11 2018 and June 18 2018 announcing that the Board of Directors of Seattle School District No 1 King County Washington would meet in a public meeting on June 27 2018 for the purpose of holding a required public hearing regarding the 2018ndash2019 Fiscal Budget of the district and WHEREAS the Board of Directors has been requested to approve operating transfers from the Capital Projects Fund to the Debt Service Fund up the amount of $ 2688325 and WHEREAS pursuant to RCW 28A320330 the Board of Directors has been requested to approve operating transfers from the Capital Projects Fund up to the amount of $ 20696877 to the General Fund for certain major renovations facility repairs and technology - related expenditures and
WHEREAS pursuant to RCW 28A335060 the Board of Directors has been requested to redirect revenues derived from the rental and lease of real property for 2018ndash2019 to be used exclusively for nonrecurring costs related to operating school facilities up to a maximum of $ 3935389 now therefore
NOW THEREFORE BE IT RESOLVED that the Seattle School Board of Directors has determined that the final appropriation level of expenditures for each fund in 2018ndash2019 will be as follows APPROPRIATION LEVEL
A General Fund $ 955448694
B Associated Student Body Fund $ 6779000
C Debt Service Fund $ 2698325
D Capital Projects Fund $ 303424622
2 | P a g e
RESOLVED that the Seattle School Board of Directors has determined that the four-year financial forecast is as follows
2018-19 2019-20 2020-21 2021-22
Enrollment 53064 53934 54740 55206
General FundTotal Resources 1000856296$ 927078318$ 944334840$ 961977100$ Total Expenditures 955448694$ 970928155$ 1000056000$ 1030057680$ Contribution To(From) Fund Balance 45407602$ (43849837)$ (55721160)$ (68080580)$
Capital FundTotal Resources 341292614$ 221292878$ 202412002$ 198818952$ Total Expenditures 303424622$ 193272675$ 175007317$ 141723981$ Other Financing Uses- Transfers Out 23385202$ 23514402$ 23646827$ 23778183$ Contribution To(From) Fund Balance 14482790$ 4505801$ 3757858$ 33316788$
RESOLVED that the Board of Directors of Seattle School District No 1 King County Washington approves in a meeting thereof held July 11 2018 operating transfers from the Capital Projects Fund to the Debt Service Fund up to the amount of $ 2688325 and Capital Projects Fund transfer up to the amount of $ 20696877 to the General Fund and to redirect up to $ 3935389 of rental and lease revenue to the General Fund
ADOPTED by the Board of Directors of Seattle School District No 1 King County Washington at a regular open public meeting thereof held this 11th day of July 2018 the following Directors being present and voting in favor of the resolution
___________________________________ _________________________________ Leslie Harris President Richard Burke Vice-President ___________________________________ __________________________________ Jill Geary Member-at-Large Scott Pinkham Member ___________________________________ __________________________________ Eden Mack Member Zachary DeWolf Member
3 | P a g e
___________________________________ ATTEST _________________________ Betty Patu Member Dr Larry Nyland Superintendent Secretary Board of Directors Seattle School District No 1 King County WA
Presentation on 2018-19 Budget
Board MeetingJune 27 2018
1
1 Recommended FY18-19 Budget Summary2 Enrollment3 General Fund Resources4 Expenditures by State Program5 Expenditures by State Activity6 Expenditures by State Object7 Comparison of Direct Services to Support Services8 Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY 2018-199 Associated Student Body 10 Debt Service11 Capital Fund12 Next Steps13 Appendix
1 District wide staffing2 Link to School Funding Allocations
Agenda
2
GeneralFund
ASBFund
Debt Service
Fund
Capital Fund
Beginning Fund Balance $899 $40 $13 $608
Revenue and Other FinancingSources
$9575 $68 $27 $2805
Expenditures $9554 $68 $27 $3034
Transfers Out $234
Net Operating Activities (Use of Fund Balance)
$21 $00 $00 ($463)
Ending Fund Balance $919 $41 $13 $145
Recommended FY18-19Budget Summary
(Dollars in Millions)
3Numbers may not add due to rounding
Enrollment ndash October Headcount
4
Actual enrollment per OSPI report 1251H Estimated 2018-19 enrollment provided by Seattlersquos Enrollment Planning Department
Num
ber of Students 49701
50998
5205352300
53091
5338653667
48000
49000
50000
51000
52000
53000
54000
2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 est for 18-19
Enrollment Annual Average Full Time Equivalent (AAFTE)
5
46984
48806
49974 51101
52578 53226
47174
48529 49677
50334
52401 52530
40000
42000
44000
46000
48000
50000
52000
54000
2012-13 2013-14 2014-15 2015-16 2016-17 2017-18
Variance Between Planned Students and Actual
Budget Actual
Source OSPI Reports 1251 for Actual (2017-18 is thru May) and F-195 for Budget Enrollment excludes Running Start Dropout Reengagement and Summer School
Other Student Support (Food Services Utilities Transportation etc)
$1237 $1344 $1423 $79 1490
Central Administration $468 $512 $573 $61 600
Total Expenditures $7522 $8577 $9554 $977 10000
Expenditures by State Activity
Numbers may not add due to rounding
9
Expenditures by Activity Group
10
Teaching626Teaching Support
107
Principals Office58
Other Student Support149
Central Administration
60
$9554Million
Numbers may not add due to rounding
bull Teaching - Includes expenditures related to direct instruction of students Includes instructional materials basic instructional and student supplies but does not include textbooks or instructional software
bull Teaching Support ndash includes support services related to teaching and student well-being Includes counseling pupil safety health related services instructional professional development textbooks and instructional software
bull Principalrsquos Office ndash Includes management and coordination at the school level Includes the duties of the principal assistant principal attendance specialists and school clerical staff
bull Other Support ndash Includes activities foundational to student success and the operation of schools but not directly in the context of student instruction Includes Nutrition Services Maintenance Custodial Services Grounds Utilities and Information Systems
bull Central Administration ndash Includes those activities related to management regulation and control at the district level such as the Board of Directors Superintendentrsquos Office Human Resources Finance and Education Leaders Also includes the management and administrative components of support areas such as Nutrition Services Transportation and Building Maintenance
State Activity Groups Defined
11
Major Object2016-17Actual
2017-18Adopted
2018-19Rec
Change 2018-19 vs
2017-18
2018-19 Percent of
Total
0 Debit Transfer $74 $31 $36 $04 04
1 Credit Transfer ($74) ($31) ($36) ($04) (04)
2 Cert Salaries $3340 $3949 $4417 $468 462
3 Class Salaries $1386 $1565 $1683 $118 176
4 Employee Benefits $1619 $1873 $2033 $160 213
5 Supplies $297 $387 $498 $111 52
7 Purchased Services $860 $793 $907 $114 95
8 Travel $10 $06 $07 $00 01
9 Capital Outlay $09 $04 $10 $06 01
Total $7522 $8577 $9554 $977 1000
Expenditures by State Object
12
(Dollars in Millions)
Numbers may not add due to rounding
Expenditures by State Object
13
Certificated Salaries462
Classified Salaries176
Employee Benefits213
Supplies Materials52
Purchased Services95
Chart ExcludesTravel 07Capital Outlay 10
$9554Million
Numbers may not add due to rounding
Comparison of Direct Services to Support Services
14
bull Direct Services - $7909M (828)ndash School allocation budget (Weighted Staffing Standard formula)ndash Centrally held budget for staff and supplies exclusively in the schools
such as nurses instructional assistants custodians bus drivers and food service workers
bull Support Services- $1645M (172)ndash Support staff not in schools but instrumental in running the districtndash Activities such as cost of processing payroll paying bills administering
programs managing grants hiring staff warehouse and delivery staff and technology support
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
State Funding General FundDistrict Expenses
Technology $72 $63
Utilities $151 $133
Insurance $31 $28
Curriculum amp Textbooks $77 $58
Other Supplies $154 $134
Library Materials $10 $05
Professional Development $12 $127
Facilities Maintenance $90 $127
Security and Student Safety $04 $10
Central Office $58 $98
Total $660 $782
Numbers may not add due to rounding 15
Associated Student Body
16
bull The Associated Student Body (ASB) Fund is used to account for funds raised by students to support optional extra-curricular activities that promote the cultural athletic recreational or social (CARS) growth of students
bull All ASB revenues are restricted to the extracurricular benefit of students
bull The cost of the Fund Analyst position and related training supplies is paid from the General Fund and not included in the ASB budget
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance $ 3614709 $ 3595430 $ 4032430 Total Revenue amp Other Financing Sources 5384339 7144000 6832000 Total Expenditures 5403618 6707000 6779000
Ending Fund Balance $ 3595430 $ 4032430 $ 4085430
Debt Service
17
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance 12894145$ 1334899$ 1330732$ Total Revenue amp Other Financing Sources 8801053$ 2590428$ 2714959$ Total Expenditures 20386551$ 2576650$ 2698325$
Ending Fund Balance 1308646$ 1348677$ 1347366$
bull 2018-19 Only Debt Service is for the John Stanford Center Bond Principal and Interest
bull Estimated Amount Outstanding 9118 is $24120000
Capital Fund
18
Actual Budget Recommended2016-17 2017-18 2018-19
Beginning Fund Balance 42065394 4652192 60760282
Total Revenue and Other Financing Sources 190650783 279141899 280532333
Total Direct Expenditures and Transfers 205661484 279592533 326809824
Ending Fund Balance 27054693$ 4201558$ 14482791$
Includes assumtion and unkowns
5-11-18
NA
Summary Sheets
FTEs FY 18
bull July 16 ndash Budget submittal to ESD for error checking
bull July 11 ndash Board Action to adopt FY18-19 budget
bull August 17 ndash Budget loaded into SAP financial system
bull September 4 ndash Approved budget due to ESD
Next Steps
19
1 Districtwide Staff FTE Summary
2 Link to School Funding Allocations
Appendix
20
SchoolBoardActionReport_2018_19_Budget_Adoption
School Board Action Report
1 TITLE
2 PURPOSE
3 RECOMMENDED MOTION
4 BACKGROUND INFORMATION
5 FISCAL IMPACTREVENUE SOURCE
6 COMMUNITY ENGAGEMENT
7 EQUITY ANALYSIS
8 STUDENT BENEFIT
9 WHY BOARD ACTION IS NECESSARY
10 POLICY IMPLICATION
11 BOARD COMMITTEE RECOMMENDATION
12 TIMELINE FOR IMPLEMENTATION
13 ATTACHMENTS
Budget Resolution_2017_18_18 Fixing and Adopting Budget
Budget Introduction presentationpdf
Slide Number 1
Agenda
Recommended FY18-19Budget Summary
Enrollment ndash October Headcount
Enrollment Annual Average Full Time Equivalent (AAFTE)
General Fund Resources
Expenditures by State Program
Expenditures by Program
Expenditures by State Activity
Expenditures by Activity Group
State Activity Groups Defined
Expenditures by State Object
Expenditures by State Object
Comparison of Direct Services to Support Services
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
Associated Student Body
Debt Service
Capital Fund
Next Steps
Appendix
FY 2017-18 Capital Funded FTE and Salary amp Benefits
Capital Department Staff
FTE
Salary amp Benefits
Capital Buildings FTE
5819
Direct FTE
3695
Direct Capital Staff
3695
4696255
Indirect FTE
2124
Indirect Capital Funded Staff
2124
2378145
Capital Department Total
5819
$ 7074400
Capital Buildings Staff Salaries amp Benefits
7074400
Technology Department (DoTS) Staff
Direct
4696255
Indirect
2378145
FTE
Salary amp Benefits
DoTS Capital Funded Staff Total
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Direct Capital Department Staff
3695
4696255
Indirect Capital Funded Staff
2124
2378145
DoTS Capital Funded Staff
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Data Based on FY 18
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Which BAs are based on salary What is the 10K forhellipmedical
Direct Capital Department Staff
3695
470
Indirect Capital Funded Staff
2124
240
DoTS Capital Funded Staff
9300
1273
This chart is what was used 3-20-18
Total Capital Funded Staff
15119
$1983
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Amounts are in Millions
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
10948928
144254096
142842528
116205501
81
38997523
BTA IV Levy
142842528
116205501
81
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
(10335254)
BEX IV Levy
91772534
86690866
94
BTA III Levy
50500981
1456650
15824717
9716942
61
42240689
BTA III Levy
15824717
9716942
61
BEX III Bond
4185681
533944
3626194
1849359
51
2870266
BEX III Bond
3626194
1849359
51
BTA II Levy
1257339
2800
0
0
0
1260139
BTA II Levy
0
0
0
BEX II Levy
667002
3943
647816
323908
50
347037
BEX II Levy
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
17278190
CEP CS 2
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
0
Capital Capacity Reserve 3
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
$92658590
Grand Total
$279592533
$216042762
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
1090
14430
14280
11620
81
3900
BTA IV Levy
14284
11621
81
BEX IV Levy
(5530)
13160
9180
8670
94
(1030)
BEX IV Levy
9177
8670
94
BTA III Levy
5050
150
1580
970
61
4220
BTA III Levy
1582
972
61
BEX III Bond
420
050
360
180
50
290
BEX III Bond
363
185
51
BTA II Levy
130
000
000
000
0
130
BTA II Levy
000
000
0
BEX II Levy
070
000
060
030
50
030
BEX II Levy
065
030
46
CEP CS 2
1480
380
140
130
93
1730
CEP CS 2
138
126
91
Capital Capacity Reserve 3
000
000
2350
000
0
000
Capital Capacity Reserve 3
2350
000
0
Grand Total
2710
28171
27960
21600
77
9270
Grand Total
27959
21604
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
BTA IV Levy
1090
14430
14280
11620
3900
BTA IV Levy
14284
11621
BEX IV Levy
(5530)
13160
9180
8670
(1030)
BEX IV Levy
9177
8670
BTA III Levy
5050
150
1580
970
4220
BTA III Levy
1582
972
BEX III Bond
420
050
360
180
290
BEX III Bond
363
185
This is what was originally used 31918
BTA II Levy
130
000
000
000
130
BTA II Levy
000
000
BEX II Levy
070
000
060
030
030
BEX II Levy
065
030
CEP CS 2
1480
380
140
130
1730
Anticipated Funds
CEP CS 2
138
126
Capital Capacity Reserve 3
000
000
2350
000
000
36860
Capital Capacity Reserve 3
2350
000
Grand Total
2710
28171
27960
21600
9270
Grand Total
27959
21604
1 Includes actuals and projected spending April 2018 through August 2018
1 Includes General Fund and Debt Service Fund Transfers
4 At Budget Adoption the Capital Capacity Reserve is Assumed to be 100 Spent
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent Reserve Funding is 10 direct expenditures
Numbers may not add up precicely due to rounding
For Book
Without Transfers
Actual
Budget
Recommended
2016-17
2017-18
2018-19
Beginning Fund Balance
42065394
4652192
60760282
was reduced on 52118 to match -11 accounting
Total Revenue and Other Financing Sources
190650783
279141899
280532333
Total Direct Expenditures and Transfers
205661484
279592533
326809824
$ 27054693
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482791
22402501
Did not spend 10 reserve in 2016-17
56558724
Did not spend 10 reserve of 23502094 and did not need 60M cash flow bond Started off with 22402512 higher fund balance than anticipated due to unspent reserve in 16-17 List all projects that were deferredhellip
For Work Session in May
Actual
Actual amp Projected
Recommended
22402501
2016-17
2017-18
2018-19
Beginning Fund Balance
$ 42065394
$ 27054693
$ 60760282
Total Revenue amp Other Financing Sources
190650783
219917427
280532332
donrsquot use
Total Expenditure amp Transfer
205661484
186211838
326809824
Ending Fund Balance
$ 27054693
$ 60760282
$ 14482790
Updated 511
Beginning balances to do not match due to $11 accounting issue
With Transfer
Actual
Budget
Recommended
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
2016-17
2017-18
2018-19
BTA IV Levy
10948928
88577743
142842528
107133495
75
this originally included a 60M cash flow bond If the ebond was there the new total is $148577743
Beginning Fund Balance
$ 42065394
$ 4652192
$ 60760282
BEX IV Levy
(55278668)
125751088
91772534
85917745
94
eRate collection estimate too high
Total Revenue amp Other Financing Sources
190650783
279141899
280532332
BTA III Levy
50500981
1554035
15824717
9396053
59
Total Transfers
25728483
23385202
BEX III Bond
4185681
51073
3626194
1849359
51
No longer anticipating solar grant funds
Total Expenditure
179933001
279592533
303424622
donrsquot use
BTA II Levy
1252589
24875
0
0
0
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482790
BEX II Levy
667002
11306
647816
323908
50
CEP CS 2
14778189
3947306
1376650
1256650
91
51518
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27054702
219917426
$279592533
$205877210
74
Identify all deferred projects
Identify all sources of revenue not recd
Identify what was accelerated in BTA IBV causing this negative
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Without Transfers
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
Recommended
use
BTA IV Levy
10948928
144254096
142842528
116205501
81
2018-19
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
Beginning Fund Balance
60760282
BTA III Levy
50500981
1456650
15824717
9716942
61
Total Revenue and Other Financing Sources
280532333
BEX III Bond
4185681
533944
3626194
1849359
51
Total Direct Expenditures and Transfers
326809824
BTA II Levy
1257339
2800
0
0
0
Ending Fund Balance
$ 14482791
BEX II Levy
667002
3943
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
Remember projects are to the right of the charts
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Updated 521
old levy not updated
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-19
Inter-Fund Transfers 2018-19 1
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864351
4492571
67975234
28951221
BTA III Levy
42658963
7570000
-
24933749
25295214
BEX III Bond
2387395
33890
-
2100000
321285
BTA II Levy
1277464
12248
-
- 0
1289712
BEX II Levy
100400
500
-
- 0
100900
CEP CS 2
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 3
-
-
-
27584057
(27584057)
Grand Total
$60760282
$280532332
$23385202
$303424622
$14482790
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
52318
good one
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-191
Inter-Fund Transfers 2018-19 2
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864352
4492571
67975234
28951222
BTA III Levy
42658963
7570000
0
24933749
25295214
BEX III Bond
2387395
33890
0
2100000
321285
BTA II Levy
1277464
12248
0
0
1289712
BEX II Levy
100400
500
0
0
100900
CEP CS 3
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 4
0
0
0
27584057
(27584057)
Grand Total
$60760282
$280532333
$23385202
$303424622
$14482791
1 Includes Levy and Non-Levy Funding Sources
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Major Construction Projects
172355592
See to right for summary of expenditures
Infrastructure
57250528
District Wide Projects
42934446
Program Reserves
30884057
Transfers (Debt Service amp General Fund)
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809825
Or
Recommended
FY 2018-19
Additions Modernizations and Re-Openings
172355592
Academics and Capacity Management
12280271
Athletics Fields Tracks and Lights
4384481
Districtwide Support
19429175
Facility Improvements
11718646
Seismic Improvements
11699510
Support Services
11225000
Program Reserves
30884057
Technology Enhancements and Modernizations
29447890
Transfers
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809824
FY 18 Adopted Capital Projects Fund
27959253300
Expenditures Budget
Actuals
Source
FY 2017-2018 Beginning Balance Actuals
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
Source
FY 2017-2018 Beginning Balance
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
BTA IV Levy
10948928
144254096
(2500000)
113705501
38997523
BTA IV Levy
1004521
144254096
(2500000)
142842528
(83911)
BEX IV Levy
(55278668)
131634280
0
86690866
(10335254)
BEX IV Levy
(70753336)
131634280
0
91772534
(30891590)
BTA III Levy
50500981 Coan Melissa L Coan Melissa LGrants for $10269 in negative
1456650
0
9716942
42240689
BTA III Levy
52782971
1456650
0
15824717
38414904
BEX III Bond
4185681
533944
0
1849359
2870266
BEX III Bond
4422462
533944
0
3626194
1330212
BTA II Levy
1252589
2800
0
0
1255389
BTA II Levy
1200000
2800
0
0
1202800
BEX II Levy
667002
3943
0
323908
347037
BEX II Levy
662939
3943
0
647816
19066
CEP CS 3
14778190
1256186
2500000
1256650
17277726
CEP CS 3
15332635
1256186
2500000
1376650
17712171
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Grand Total
$27054703
$279141899
$0
$237045320
$69151282
Grand Total
$4652192
$279141899
$0
$279592533
$4201558
1 Includes an as-needed Cash Flow Loan
1 Includes an as-needed Cash Flow Loan
2 Includes General Fund and Debt Service Fund Transfers
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4 Assumes Capital Capacity Reserve is 100 Spent
4 Assumes Capital Capacity Reserve is 100 Spent
14778189
79
Coe
500k
eckstein
Current Year Status Update
Slide 1
Adopted Capital Budget by Fund
Capital Infrastructure
Commitments
Debt Service
Slide 3
Capital DW Works and FTE
FTE Budget FY 18 quoted
Estimated 2018-19 Revenue
Slide 2
FY 19 Preliminary Plan (Capital Projects List)
This is what we knowhellip
Include Transfers
rounded to 100ths
Slide 4
Commitments - Debt Service
1122
Unkown Exp -
Unknown Rev -
24776
15097
9714
5896
7295
Property Aquistion
79 M Coe
FY 17
FY 16
FY 15
FY 14
FY 13
FY 12
CSR
CSR
Expenditures By FY
205661484
247768013
150977097
97145211
58964390
72957214
Reserve Spending
Adopted
300245922
3173
237
1821
1158
107
Nutrition Services Eq
capital reserve
24956131
268
19
15337
99
108
Assumed Capacity
BEX V and deferrment (FY 19 also)
275289791
291
218
167
106
97
Contingency requests for QA and Bagley
Not addressed
budget spent vs adopted
68
78
64
53
51
68
Future Startup Costs
Program Placement - Curriculum
Core 24
Skills Center
Early Learning
K3 Class Reduction Grant
GF
Need to finalize
5914
6393
6894
7531
7897
8577
nutrition Services
5698
6117
6481
7106
7522
8077
Rolls for non major projects
09634764964
09568277804
09400928343
09435665914
09525136128
09417045587
Property Aquistion
Oly Hills amp WilPac Carryforward
2
Debt Service Fund The 2018-2019 Debt Service Fund Budget is recommended at $ 2698325 This fund will be used to pay the debt service on the 2010 Series-A Refunding bond that financed the John Stanford Center for Educational Excellence and $10000 in capacity for administrative fees or other currently unknown expenses
Capital Fund The 2018-2019 Capital Fund is recommended at $303424622 The Capital Fund revenue is comprised of $194058167 of Building Technology Academics IV and Building Excellence IV levy collections $12575249 of State Assistance Funding $4200000 of E-Rate $671923 of investment earnings from Building Technology Academics Athletics IV Building Excellence IV Building Technology Academics III Building Excellence III Building Technology Academics II and Capital Eligible Projects $1410356 in rentals and leases $7616638 in Capital Grants and $60000000 in a cash flow bond less $2688325 million in funding transfers to the Debt Service and $20696877 million in funding transfers to the General Fund
Four-year forecast
2018-19 2019-20 2020-21 2021-22
Enrollment 53064 53934 54740 55206
General FundTotal Resources 1000856296$ 927078318$ 944334840$ 961977100$ Total Expenditures 955448694$ 970928155$ 1000056000$ 1030057680$ Contribution To(From) Fund Balance 45407602$ (43849837)$ (55721160)$ (68080580)$
Capital FundTotal Resources 341292614$ 221292878$ 202412002$ 198818952$ Total Expenditures 303424622$ 193272675$ 175007317$ 141723981$ Other Financing Uses- Transfers Out 23385202$ 23514402$ 23646827$ 23778183$ Contribution To(From) Fund Balance 14482790$ 4505801$ 3757858$ 33316788$
1 The board can choose not to approve the budget This is not recommended because approval is necessary in order to allow schools educational support programs and administrative functions to continue operating
2 The board can choose to make amendments to the recommended budget This is not
recommended due to the significant amount of work and discussions that have already occurred to reach the proposed budget decisions Making any major changes this late could create a delay in finalizing and submitting the budget to the state
c Research
This motion reflects the culmination of budget development work that started in October of 2017 This was a public process that included several community meetings and School Board work sessions A public hearing on the budget will be held on June 27 2018
5 FISCAL IMPACTREVENUE SOURCE Fiscal impact to this action will be $955448694 (General Fund) $6779000 (Associated Student Body Fund) $2698325 (Debt Service Fund) and $303424622 (Capital Projects Fund) The revenue source for this motion is multiple sources Expenditure One-time Annual Multi-Year NA Revenue One-time Annual Multi-Year NA 6 COMMUNITY ENGAGEMENT With guidance from the Districtrsquos Community Engagement tool this action was determined to merit the following tier of community engagement
Not applicable
Tier 1 Inform
Tier 2 ConsultInvolve
Tier 3 Collaborate Through multiple budget discussions and meetings with our community labor partners employees and senior leaders ongoing programs and investments for student learning were identified and incorporated into the annual budget decision-making process A public hearing as required in RCW 28A505060 will take place on June 27 2018
4
7 EQUITY ANALYSIS Detailed review of budget balancing strategies and support needs for the districtrsquos equity goals were discussed and evaluated over the last year during development of the proposed budget 8 STUDENT BENEFIT Adopting the proposed budget benefits students by providing a balanced budget that is designed to provide necessary resources for teachers teacher support and administrative support for academic success for all students of Seattle Public Schools within the constraints of our current funding environment 9 WHY BOARD ACTION IS NECESSARY
Amount of contract initial value or contract amendment exceeds $250000 (Policy No 6220)
Amount of grant exceeds $250000 in a single fiscal year (Policy No 6114)
Adopting amending or repealing a Board policy
Formally accepting the completion of a public works project and closing out the contract
Legal requirement for the School Board to take action on this matter
Board Policy No 6000 Program Planning Budget Preparation Adoption and Implementation provides the Board shall approve this item
Other _____________________________________________________________________ 10 POLICY IMPLICATION The 2018-2019 Recommended Budget is in compliance with the following
1) Board Policy No 6000 Program Planning Budget Preparation Adoption and
2) Revised Code of Washington State Law RCW 28A505130 which requires school districts to adopt a balanced budget RCW 28A505060 which requires first-class school districts to adopt a budget no later than August 31st each year and to forward copies of their adopted budget to their Educational Service District no later than September 3rd and RCW 28A335060 which allows school districts to deposit revenue into the General Fund from the lease rental or occasional use of surplus school property to be expended for general maintenance utility insurance costs and any other costs associated with the lease or rental of such property
11 BOARD COMMITTEE RECOMMENDATION This motion was discussed at the Audit and Finance Committee meeting on June 11 2018 The Committee reviewed the motion and _____________
5
12 TIMELINE FOR IMPLEMENTATION Upon approval of this motion staff will file a completed budget with the State This budget will go into effect on September 1 2018 and expire on August 31 2019 13 ATTACHMENTS
bull Resolution 201718-18 Fixing and Adopting the Budget (for approval) bull Presentation on 2018-19 Recommended Budget
1 | P a g e
Seattle School District 1 Board Resolution
Resolution No 201718-18
A RESOLUTION of the Board of Directors of Seattle School District No 1 King County Seattle Washington to fix and adopt the 2018-19 budget WHEREAS WAC 392-123-054 requires that the Board of Directors of every school district meet for the purpose of fixing and adopting the budget of the district for the ensuing fiscal year and WHEREAS public notices were published on June 11 2018 and June 18 2018 announcing that the Board of Directors of Seattle School District No 1 King County Washington would meet in a public meeting on June 27 2018 for the purpose of holding a required public hearing regarding the 2018ndash2019 Fiscal Budget of the district and WHEREAS the Board of Directors has been requested to approve operating transfers from the Capital Projects Fund to the Debt Service Fund up the amount of $ 2688325 and WHEREAS pursuant to RCW 28A320330 the Board of Directors has been requested to approve operating transfers from the Capital Projects Fund up to the amount of $ 20696877 to the General Fund for certain major renovations facility repairs and technology - related expenditures and
WHEREAS pursuant to RCW 28A335060 the Board of Directors has been requested to redirect revenues derived from the rental and lease of real property for 2018ndash2019 to be used exclusively for nonrecurring costs related to operating school facilities up to a maximum of $ 3935389 now therefore
NOW THEREFORE BE IT RESOLVED that the Seattle School Board of Directors has determined that the final appropriation level of expenditures for each fund in 2018ndash2019 will be as follows APPROPRIATION LEVEL
A General Fund $ 955448694
B Associated Student Body Fund $ 6779000
C Debt Service Fund $ 2698325
D Capital Projects Fund $ 303424622
2 | P a g e
RESOLVED that the Seattle School Board of Directors has determined that the four-year financial forecast is as follows
2018-19 2019-20 2020-21 2021-22
Enrollment 53064 53934 54740 55206
General FundTotal Resources 1000856296$ 927078318$ 944334840$ 961977100$ Total Expenditures 955448694$ 970928155$ 1000056000$ 1030057680$ Contribution To(From) Fund Balance 45407602$ (43849837)$ (55721160)$ (68080580)$
Capital FundTotal Resources 341292614$ 221292878$ 202412002$ 198818952$ Total Expenditures 303424622$ 193272675$ 175007317$ 141723981$ Other Financing Uses- Transfers Out 23385202$ 23514402$ 23646827$ 23778183$ Contribution To(From) Fund Balance 14482790$ 4505801$ 3757858$ 33316788$
RESOLVED that the Board of Directors of Seattle School District No 1 King County Washington approves in a meeting thereof held July 11 2018 operating transfers from the Capital Projects Fund to the Debt Service Fund up to the amount of $ 2688325 and Capital Projects Fund transfer up to the amount of $ 20696877 to the General Fund and to redirect up to $ 3935389 of rental and lease revenue to the General Fund
ADOPTED by the Board of Directors of Seattle School District No 1 King County Washington at a regular open public meeting thereof held this 11th day of July 2018 the following Directors being present and voting in favor of the resolution
___________________________________ _________________________________ Leslie Harris President Richard Burke Vice-President ___________________________________ __________________________________ Jill Geary Member-at-Large Scott Pinkham Member ___________________________________ __________________________________ Eden Mack Member Zachary DeWolf Member
3 | P a g e
___________________________________ ATTEST _________________________ Betty Patu Member Dr Larry Nyland Superintendent Secretary Board of Directors Seattle School District No 1 King County WA
Presentation on 2018-19 Budget
Board MeetingJune 27 2018
1
1 Recommended FY18-19 Budget Summary2 Enrollment3 General Fund Resources4 Expenditures by State Program5 Expenditures by State Activity6 Expenditures by State Object7 Comparison of Direct Services to Support Services8 Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY 2018-199 Associated Student Body 10 Debt Service11 Capital Fund12 Next Steps13 Appendix
1 District wide staffing2 Link to School Funding Allocations
Agenda
2
GeneralFund
ASBFund
Debt Service
Fund
Capital Fund
Beginning Fund Balance $899 $40 $13 $608
Revenue and Other FinancingSources
$9575 $68 $27 $2805
Expenditures $9554 $68 $27 $3034
Transfers Out $234
Net Operating Activities (Use of Fund Balance)
$21 $00 $00 ($463)
Ending Fund Balance $919 $41 $13 $145
Recommended FY18-19Budget Summary
(Dollars in Millions)
3Numbers may not add due to rounding
Enrollment ndash October Headcount
4
Actual enrollment per OSPI report 1251H Estimated 2018-19 enrollment provided by Seattlersquos Enrollment Planning Department
Num
ber of Students 49701
50998
5205352300
53091
5338653667
48000
49000
50000
51000
52000
53000
54000
2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 est for 18-19
Enrollment Annual Average Full Time Equivalent (AAFTE)
5
46984
48806
49974 51101
52578 53226
47174
48529 49677
50334
52401 52530
40000
42000
44000
46000
48000
50000
52000
54000
2012-13 2013-14 2014-15 2015-16 2016-17 2017-18
Variance Between Planned Students and Actual
Budget Actual
Source OSPI Reports 1251 for Actual (2017-18 is thru May) and F-195 for Budget Enrollment excludes Running Start Dropout Reengagement and Summer School
Other Student Support (Food Services Utilities Transportation etc)
$1237 $1344 $1423 $79 1490
Central Administration $468 $512 $573 $61 600
Total Expenditures $7522 $8577 $9554 $977 10000
Expenditures by State Activity
Numbers may not add due to rounding
9
Expenditures by Activity Group
10
Teaching626Teaching Support
107
Principals Office58
Other Student Support149
Central Administration
60
$9554Million
Numbers may not add due to rounding
bull Teaching - Includes expenditures related to direct instruction of students Includes instructional materials basic instructional and student supplies but does not include textbooks or instructional software
bull Teaching Support ndash includes support services related to teaching and student well-being Includes counseling pupil safety health related services instructional professional development textbooks and instructional software
bull Principalrsquos Office ndash Includes management and coordination at the school level Includes the duties of the principal assistant principal attendance specialists and school clerical staff
bull Other Support ndash Includes activities foundational to student success and the operation of schools but not directly in the context of student instruction Includes Nutrition Services Maintenance Custodial Services Grounds Utilities and Information Systems
bull Central Administration ndash Includes those activities related to management regulation and control at the district level such as the Board of Directors Superintendentrsquos Office Human Resources Finance and Education Leaders Also includes the management and administrative components of support areas such as Nutrition Services Transportation and Building Maintenance
State Activity Groups Defined
11
Major Object2016-17Actual
2017-18Adopted
2018-19Rec
Change 2018-19 vs
2017-18
2018-19 Percent of
Total
0 Debit Transfer $74 $31 $36 $04 04
1 Credit Transfer ($74) ($31) ($36) ($04) (04)
2 Cert Salaries $3340 $3949 $4417 $468 462
3 Class Salaries $1386 $1565 $1683 $118 176
4 Employee Benefits $1619 $1873 $2033 $160 213
5 Supplies $297 $387 $498 $111 52
7 Purchased Services $860 $793 $907 $114 95
8 Travel $10 $06 $07 $00 01
9 Capital Outlay $09 $04 $10 $06 01
Total $7522 $8577 $9554 $977 1000
Expenditures by State Object
12
(Dollars in Millions)
Numbers may not add due to rounding
Expenditures by State Object
13
Certificated Salaries462
Classified Salaries176
Employee Benefits213
Supplies Materials52
Purchased Services95
Chart ExcludesTravel 07Capital Outlay 10
$9554Million
Numbers may not add due to rounding
Comparison of Direct Services to Support Services
14
bull Direct Services - $7909M (828)ndash School allocation budget (Weighted Staffing Standard formula)ndash Centrally held budget for staff and supplies exclusively in the schools
such as nurses instructional assistants custodians bus drivers and food service workers
bull Support Services- $1645M (172)ndash Support staff not in schools but instrumental in running the districtndash Activities such as cost of processing payroll paying bills administering
programs managing grants hiring staff warehouse and delivery staff and technology support
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
State Funding General FundDistrict Expenses
Technology $72 $63
Utilities $151 $133
Insurance $31 $28
Curriculum amp Textbooks $77 $58
Other Supplies $154 $134
Library Materials $10 $05
Professional Development $12 $127
Facilities Maintenance $90 $127
Security and Student Safety $04 $10
Central Office $58 $98
Total $660 $782
Numbers may not add due to rounding 15
Associated Student Body
16
bull The Associated Student Body (ASB) Fund is used to account for funds raised by students to support optional extra-curricular activities that promote the cultural athletic recreational or social (CARS) growth of students
bull All ASB revenues are restricted to the extracurricular benefit of students
bull The cost of the Fund Analyst position and related training supplies is paid from the General Fund and not included in the ASB budget
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance $ 3614709 $ 3595430 $ 4032430 Total Revenue amp Other Financing Sources 5384339 7144000 6832000 Total Expenditures 5403618 6707000 6779000
Ending Fund Balance $ 3595430 $ 4032430 $ 4085430
Debt Service
17
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance 12894145$ 1334899$ 1330732$ Total Revenue amp Other Financing Sources 8801053$ 2590428$ 2714959$ Total Expenditures 20386551$ 2576650$ 2698325$
Ending Fund Balance 1308646$ 1348677$ 1347366$
bull 2018-19 Only Debt Service is for the John Stanford Center Bond Principal and Interest
bull Estimated Amount Outstanding 9118 is $24120000
Capital Fund
18
Actual Budget Recommended2016-17 2017-18 2018-19
Beginning Fund Balance 42065394 4652192 60760282
Total Revenue and Other Financing Sources 190650783 279141899 280532333
Total Direct Expenditures and Transfers 205661484 279592533 326809824
Ending Fund Balance 27054693$ 4201558$ 14482791$
Includes assumtion and unkowns
5-11-18
NA
Summary Sheets
FTEs FY 18
bull July 16 ndash Budget submittal to ESD for error checking
bull July 11 ndash Board Action to adopt FY18-19 budget
bull August 17 ndash Budget loaded into SAP financial system
bull September 4 ndash Approved budget due to ESD
Next Steps
19
1 Districtwide Staff FTE Summary
2 Link to School Funding Allocations
Appendix
20
SchoolBoardActionReport_2018_19_Budget_Adoption
School Board Action Report
1 TITLE
2 PURPOSE
3 RECOMMENDED MOTION
4 BACKGROUND INFORMATION
5 FISCAL IMPACTREVENUE SOURCE
6 COMMUNITY ENGAGEMENT
7 EQUITY ANALYSIS
8 STUDENT BENEFIT
9 WHY BOARD ACTION IS NECESSARY
10 POLICY IMPLICATION
11 BOARD COMMITTEE RECOMMENDATION
12 TIMELINE FOR IMPLEMENTATION
13 ATTACHMENTS
Budget Resolution_2017_18_18 Fixing and Adopting Budget
Budget Introduction presentationpdf
Slide Number 1
Agenda
Recommended FY18-19Budget Summary
Enrollment ndash October Headcount
Enrollment Annual Average Full Time Equivalent (AAFTE)
General Fund Resources
Expenditures by State Program
Expenditures by Program
Expenditures by State Activity
Expenditures by Activity Group
State Activity Groups Defined
Expenditures by State Object
Expenditures by State Object
Comparison of Direct Services to Support Services
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
Associated Student Body
Debt Service
Capital Fund
Next Steps
Appendix
FY 2017-18 Capital Funded FTE and Salary amp Benefits
Capital Department Staff
FTE
Salary amp Benefits
Capital Buildings FTE
5819
Direct FTE
3695
Direct Capital Staff
3695
4696255
Indirect FTE
2124
Indirect Capital Funded Staff
2124
2378145
Capital Department Total
5819
$ 7074400
Capital Buildings Staff Salaries amp Benefits
7074400
Technology Department (DoTS) Staff
Direct
4696255
Indirect
2378145
FTE
Salary amp Benefits
DoTS Capital Funded Staff Total
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Direct Capital Department Staff
3695
4696255
Indirect Capital Funded Staff
2124
2378145
DoTS Capital Funded Staff
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Data Based on FY 18
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Which BAs are based on salary What is the 10K forhellipmedical
Direct Capital Department Staff
3695
470
Indirect Capital Funded Staff
2124
240
DoTS Capital Funded Staff
9300
1273
This chart is what was used 3-20-18
Total Capital Funded Staff
15119
$1983
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Amounts are in Millions
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
10948928
144254096
142842528
116205501
81
38997523
BTA IV Levy
142842528
116205501
81
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
(10335254)
BEX IV Levy
91772534
86690866
94
BTA III Levy
50500981
1456650
15824717
9716942
61
42240689
BTA III Levy
15824717
9716942
61
BEX III Bond
4185681
533944
3626194
1849359
51
2870266
BEX III Bond
3626194
1849359
51
BTA II Levy
1257339
2800
0
0
0
1260139
BTA II Levy
0
0
0
BEX II Levy
667002
3943
647816
323908
50
347037
BEX II Levy
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
17278190
CEP CS 2
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
0
Capital Capacity Reserve 3
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
$92658590
Grand Total
$279592533
$216042762
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
1090
14430
14280
11620
81
3900
BTA IV Levy
14284
11621
81
BEX IV Levy
(5530)
13160
9180
8670
94
(1030)
BEX IV Levy
9177
8670
94
BTA III Levy
5050
150
1580
970
61
4220
BTA III Levy
1582
972
61
BEX III Bond
420
050
360
180
50
290
BEX III Bond
363
185
51
BTA II Levy
130
000
000
000
0
130
BTA II Levy
000
000
0
BEX II Levy
070
000
060
030
50
030
BEX II Levy
065
030
46
CEP CS 2
1480
380
140
130
93
1730
CEP CS 2
138
126
91
Capital Capacity Reserve 3
000
000
2350
000
0
000
Capital Capacity Reserve 3
2350
000
0
Grand Total
2710
28171
27960
21600
77
9270
Grand Total
27959
21604
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
BTA IV Levy
1090
14430
14280
11620
3900
BTA IV Levy
14284
11621
BEX IV Levy
(5530)
13160
9180
8670
(1030)
BEX IV Levy
9177
8670
BTA III Levy
5050
150
1580
970
4220
BTA III Levy
1582
972
BEX III Bond
420
050
360
180
290
BEX III Bond
363
185
This is what was originally used 31918
BTA II Levy
130
000
000
000
130
BTA II Levy
000
000
BEX II Levy
070
000
060
030
030
BEX II Levy
065
030
CEP CS 2
1480
380
140
130
1730
Anticipated Funds
CEP CS 2
138
126
Capital Capacity Reserve 3
000
000
2350
000
000
36860
Capital Capacity Reserve 3
2350
000
Grand Total
2710
28171
27960
21600
9270
Grand Total
27959
21604
1 Includes actuals and projected spending April 2018 through August 2018
1 Includes General Fund and Debt Service Fund Transfers
4 At Budget Adoption the Capital Capacity Reserve is Assumed to be 100 Spent
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent Reserve Funding is 10 direct expenditures
Numbers may not add up precicely due to rounding
For Book
Without Transfers
Actual
Budget
Recommended
2016-17
2017-18
2018-19
Beginning Fund Balance
42065394
4652192
60760282
was reduced on 52118 to match -11 accounting
Total Revenue and Other Financing Sources
190650783
279141899
280532333
Total Direct Expenditures and Transfers
205661484
279592533
326809824
$ 27054693
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482791
22402501
Did not spend 10 reserve in 2016-17
56558724
Did not spend 10 reserve of 23502094 and did not need 60M cash flow bond Started off with 22402512 higher fund balance than anticipated due to unspent reserve in 16-17 List all projects that were deferredhellip
For Work Session in May
Actual
Actual amp Projected
Recommended
22402501
2016-17
2017-18
2018-19
Beginning Fund Balance
$ 42065394
$ 27054693
$ 60760282
Total Revenue amp Other Financing Sources
190650783
219917427
280532332
donrsquot use
Total Expenditure amp Transfer
205661484
186211838
326809824
Ending Fund Balance
$ 27054693
$ 60760282
$ 14482790
Updated 511
Beginning balances to do not match due to $11 accounting issue
With Transfer
Actual
Budget
Recommended
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
2016-17
2017-18
2018-19
BTA IV Levy
10948928
88577743
142842528
107133495
75
this originally included a 60M cash flow bond If the ebond was there the new total is $148577743
Beginning Fund Balance
$ 42065394
$ 4652192
$ 60760282
BEX IV Levy
(55278668)
125751088
91772534
85917745
94
eRate collection estimate too high
Total Revenue amp Other Financing Sources
190650783
279141899
280532332
BTA III Levy
50500981
1554035
15824717
9396053
59
Total Transfers
25728483
23385202
BEX III Bond
4185681
51073
3626194
1849359
51
No longer anticipating solar grant funds
Total Expenditure
179933001
279592533
303424622
donrsquot use
BTA II Levy
1252589
24875
0
0
0
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482790
BEX II Levy
667002
11306
647816
323908
50
CEP CS 2
14778189
3947306
1376650
1256650
91
51518
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27054702
219917426
$279592533
$205877210
74
Identify all deferred projects
Identify all sources of revenue not recd
Identify what was accelerated in BTA IBV causing this negative
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Without Transfers
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
Recommended
use
BTA IV Levy
10948928
144254096
142842528
116205501
81
2018-19
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
Beginning Fund Balance
60760282
BTA III Levy
50500981
1456650
15824717
9716942
61
Total Revenue and Other Financing Sources
280532333
BEX III Bond
4185681
533944
3626194
1849359
51
Total Direct Expenditures and Transfers
326809824
BTA II Levy
1257339
2800
0
0
0
Ending Fund Balance
$ 14482791
BEX II Levy
667002
3943
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
Remember projects are to the right of the charts
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Updated 521
old levy not updated
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-19
Inter-Fund Transfers 2018-19 1
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864351
4492571
67975234
28951221
BTA III Levy
42658963
7570000
-
24933749
25295214
BEX III Bond
2387395
33890
-
2100000
321285
BTA II Levy
1277464
12248
-
- 0
1289712
BEX II Levy
100400
500
-
- 0
100900
CEP CS 2
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 3
-
-
-
27584057
(27584057)
Grand Total
$60760282
$280532332
$23385202
$303424622
$14482790
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
52318
good one
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-191
Inter-Fund Transfers 2018-19 2
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864352
4492571
67975234
28951222
BTA III Levy
42658963
7570000
0
24933749
25295214
BEX III Bond
2387395
33890
0
2100000
321285
BTA II Levy
1277464
12248
0
0
1289712
BEX II Levy
100400
500
0
0
100900
CEP CS 3
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 4
0
0
0
27584057
(27584057)
Grand Total
$60760282
$280532333
$23385202
$303424622
$14482791
1 Includes Levy and Non-Levy Funding Sources
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Major Construction Projects
172355592
See to right for summary of expenditures
Infrastructure
57250528
District Wide Projects
42934446
Program Reserves
30884057
Transfers (Debt Service amp General Fund)
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809825
Or
Recommended
FY 2018-19
Additions Modernizations and Re-Openings
172355592
Academics and Capacity Management
12280271
Athletics Fields Tracks and Lights
4384481
Districtwide Support
19429175
Facility Improvements
11718646
Seismic Improvements
11699510
Support Services
11225000
Program Reserves
30884057
Technology Enhancements and Modernizations
29447890
Transfers
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809824
FY 18 Adopted Capital Projects Fund
27959253300
Expenditures Budget
Actuals
Source
FY 2017-2018 Beginning Balance Actuals
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
Source
FY 2017-2018 Beginning Balance
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
BTA IV Levy
10948928
144254096
(2500000)
113705501
38997523
BTA IV Levy
1004521
144254096
(2500000)
142842528
(83911)
BEX IV Levy
(55278668)
131634280
0
86690866
(10335254)
BEX IV Levy
(70753336)
131634280
0
91772534
(30891590)
BTA III Levy
50500981 Coan Melissa L Coan Melissa LGrants for $10269 in negative
1456650
0
9716942
42240689
BTA III Levy
52782971
1456650
0
15824717
38414904
BEX III Bond
4185681
533944
0
1849359
2870266
BEX III Bond
4422462
533944
0
3626194
1330212
BTA II Levy
1252589
2800
0
0
1255389
BTA II Levy
1200000
2800
0
0
1202800
BEX II Levy
667002
3943
0
323908
347037
BEX II Levy
662939
3943
0
647816
19066
CEP CS 3
14778190
1256186
2500000
1256650
17277726
CEP CS 3
15332635
1256186
2500000
1376650
17712171
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Grand Total
$27054703
$279141899
$0
$237045320
$69151282
Grand Total
$4652192
$279141899
$0
$279592533
$4201558
1 Includes an as-needed Cash Flow Loan
1 Includes an as-needed Cash Flow Loan
2 Includes General Fund and Debt Service Fund Transfers
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4 Assumes Capital Capacity Reserve is 100 Spent
4 Assumes Capital Capacity Reserve is 100 Spent
14778189
79
Coe
500k
eckstein
Current Year Status Update
Slide 1
Adopted Capital Budget by Fund
Capital Infrastructure
Commitments
Debt Service
Slide 3
Capital DW Works and FTE
FTE Budget FY 18 quoted
Estimated 2018-19 Revenue
Slide 2
FY 19 Preliminary Plan (Capital Projects List)
This is what we knowhellip
Include Transfers
rounded to 100ths
Slide 4
Commitments - Debt Service
1122
Unkown Exp -
Unknown Rev -
24776
15097
9714
5896
7295
Property Aquistion
79 M Coe
FY 17
FY 16
FY 15
FY 14
FY 13
FY 12
CSR
CSR
Expenditures By FY
205661484
247768013
150977097
97145211
58964390
72957214
Reserve Spending
Adopted
300245922
3173
237
1821
1158
107
Nutrition Services Eq
capital reserve
24956131
268
19
15337
99
108
Assumed Capacity
BEX V and deferrment (FY 19 also)
275289791
291
218
167
106
97
Contingency requests for QA and Bagley
Not addressed
budget spent vs adopted
68
78
64
53
51
68
Future Startup Costs
Program Placement - Curriculum
Core 24
Skills Center
Early Learning
K3 Class Reduction Grant
GF
Need to finalize
5914
6393
6894
7531
7897
8577
nutrition Services
5698
6117
6481
7106
7522
8077
Rolls for non major projects
09634764964
09568277804
09400928343
09435665914
09525136128
09417045587
Property Aquistion
Oly Hills amp WilPac Carryforward
3
b Alternatives
1 The board can choose not to approve the budget This is not recommended because approval is necessary in order to allow schools educational support programs and administrative functions to continue operating
2 The board can choose to make amendments to the recommended budget This is not
recommended due to the significant amount of work and discussions that have already occurred to reach the proposed budget decisions Making any major changes this late could create a delay in finalizing and submitting the budget to the state
c Research
This motion reflects the culmination of budget development work that started in October of 2017 This was a public process that included several community meetings and School Board work sessions A public hearing on the budget will be held on June 27 2018
5 FISCAL IMPACTREVENUE SOURCE Fiscal impact to this action will be $955448694 (General Fund) $6779000 (Associated Student Body Fund) $2698325 (Debt Service Fund) and $303424622 (Capital Projects Fund) The revenue source for this motion is multiple sources Expenditure One-time Annual Multi-Year NA Revenue One-time Annual Multi-Year NA 6 COMMUNITY ENGAGEMENT With guidance from the Districtrsquos Community Engagement tool this action was determined to merit the following tier of community engagement
Not applicable
Tier 1 Inform
Tier 2 ConsultInvolve
Tier 3 Collaborate Through multiple budget discussions and meetings with our community labor partners employees and senior leaders ongoing programs and investments for student learning were identified and incorporated into the annual budget decision-making process A public hearing as required in RCW 28A505060 will take place on June 27 2018
4
7 EQUITY ANALYSIS Detailed review of budget balancing strategies and support needs for the districtrsquos equity goals were discussed and evaluated over the last year during development of the proposed budget 8 STUDENT BENEFIT Adopting the proposed budget benefits students by providing a balanced budget that is designed to provide necessary resources for teachers teacher support and administrative support for academic success for all students of Seattle Public Schools within the constraints of our current funding environment 9 WHY BOARD ACTION IS NECESSARY
Amount of contract initial value or contract amendment exceeds $250000 (Policy No 6220)
Amount of grant exceeds $250000 in a single fiscal year (Policy No 6114)
Adopting amending or repealing a Board policy
Formally accepting the completion of a public works project and closing out the contract
Legal requirement for the School Board to take action on this matter
Board Policy No 6000 Program Planning Budget Preparation Adoption and Implementation provides the Board shall approve this item
Other _____________________________________________________________________ 10 POLICY IMPLICATION The 2018-2019 Recommended Budget is in compliance with the following
1) Board Policy No 6000 Program Planning Budget Preparation Adoption and
2) Revised Code of Washington State Law RCW 28A505130 which requires school districts to adopt a balanced budget RCW 28A505060 which requires first-class school districts to adopt a budget no later than August 31st each year and to forward copies of their adopted budget to their Educational Service District no later than September 3rd and RCW 28A335060 which allows school districts to deposit revenue into the General Fund from the lease rental or occasional use of surplus school property to be expended for general maintenance utility insurance costs and any other costs associated with the lease or rental of such property
11 BOARD COMMITTEE RECOMMENDATION This motion was discussed at the Audit and Finance Committee meeting on June 11 2018 The Committee reviewed the motion and _____________
5
12 TIMELINE FOR IMPLEMENTATION Upon approval of this motion staff will file a completed budget with the State This budget will go into effect on September 1 2018 and expire on August 31 2019 13 ATTACHMENTS
bull Resolution 201718-18 Fixing and Adopting the Budget (for approval) bull Presentation on 2018-19 Recommended Budget
1 | P a g e
Seattle School District 1 Board Resolution
Resolution No 201718-18
A RESOLUTION of the Board of Directors of Seattle School District No 1 King County Seattle Washington to fix and adopt the 2018-19 budget WHEREAS WAC 392-123-054 requires that the Board of Directors of every school district meet for the purpose of fixing and adopting the budget of the district for the ensuing fiscal year and WHEREAS public notices were published on June 11 2018 and June 18 2018 announcing that the Board of Directors of Seattle School District No 1 King County Washington would meet in a public meeting on June 27 2018 for the purpose of holding a required public hearing regarding the 2018ndash2019 Fiscal Budget of the district and WHEREAS the Board of Directors has been requested to approve operating transfers from the Capital Projects Fund to the Debt Service Fund up the amount of $ 2688325 and WHEREAS pursuant to RCW 28A320330 the Board of Directors has been requested to approve operating transfers from the Capital Projects Fund up to the amount of $ 20696877 to the General Fund for certain major renovations facility repairs and technology - related expenditures and
WHEREAS pursuant to RCW 28A335060 the Board of Directors has been requested to redirect revenues derived from the rental and lease of real property for 2018ndash2019 to be used exclusively for nonrecurring costs related to operating school facilities up to a maximum of $ 3935389 now therefore
NOW THEREFORE BE IT RESOLVED that the Seattle School Board of Directors has determined that the final appropriation level of expenditures for each fund in 2018ndash2019 will be as follows APPROPRIATION LEVEL
A General Fund $ 955448694
B Associated Student Body Fund $ 6779000
C Debt Service Fund $ 2698325
D Capital Projects Fund $ 303424622
2 | P a g e
RESOLVED that the Seattle School Board of Directors has determined that the four-year financial forecast is as follows
2018-19 2019-20 2020-21 2021-22
Enrollment 53064 53934 54740 55206
General FundTotal Resources 1000856296$ 927078318$ 944334840$ 961977100$ Total Expenditures 955448694$ 970928155$ 1000056000$ 1030057680$ Contribution To(From) Fund Balance 45407602$ (43849837)$ (55721160)$ (68080580)$
Capital FundTotal Resources 341292614$ 221292878$ 202412002$ 198818952$ Total Expenditures 303424622$ 193272675$ 175007317$ 141723981$ Other Financing Uses- Transfers Out 23385202$ 23514402$ 23646827$ 23778183$ Contribution To(From) Fund Balance 14482790$ 4505801$ 3757858$ 33316788$
RESOLVED that the Board of Directors of Seattle School District No 1 King County Washington approves in a meeting thereof held July 11 2018 operating transfers from the Capital Projects Fund to the Debt Service Fund up to the amount of $ 2688325 and Capital Projects Fund transfer up to the amount of $ 20696877 to the General Fund and to redirect up to $ 3935389 of rental and lease revenue to the General Fund
ADOPTED by the Board of Directors of Seattle School District No 1 King County Washington at a regular open public meeting thereof held this 11th day of July 2018 the following Directors being present and voting in favor of the resolution
___________________________________ _________________________________ Leslie Harris President Richard Burke Vice-President ___________________________________ __________________________________ Jill Geary Member-at-Large Scott Pinkham Member ___________________________________ __________________________________ Eden Mack Member Zachary DeWolf Member
3 | P a g e
___________________________________ ATTEST _________________________ Betty Patu Member Dr Larry Nyland Superintendent Secretary Board of Directors Seattle School District No 1 King County WA
Presentation on 2018-19 Budget
Board MeetingJune 27 2018
1
1 Recommended FY18-19 Budget Summary2 Enrollment3 General Fund Resources4 Expenditures by State Program5 Expenditures by State Activity6 Expenditures by State Object7 Comparison of Direct Services to Support Services8 Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY 2018-199 Associated Student Body 10 Debt Service11 Capital Fund12 Next Steps13 Appendix
1 District wide staffing2 Link to School Funding Allocations
Agenda
2
GeneralFund
ASBFund
Debt Service
Fund
Capital Fund
Beginning Fund Balance $899 $40 $13 $608
Revenue and Other FinancingSources
$9575 $68 $27 $2805
Expenditures $9554 $68 $27 $3034
Transfers Out $234
Net Operating Activities (Use of Fund Balance)
$21 $00 $00 ($463)
Ending Fund Balance $919 $41 $13 $145
Recommended FY18-19Budget Summary
(Dollars in Millions)
3Numbers may not add due to rounding
Enrollment ndash October Headcount
4
Actual enrollment per OSPI report 1251H Estimated 2018-19 enrollment provided by Seattlersquos Enrollment Planning Department
Num
ber of Students 49701
50998
5205352300
53091
5338653667
48000
49000
50000
51000
52000
53000
54000
2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 est for 18-19
Enrollment Annual Average Full Time Equivalent (AAFTE)
5
46984
48806
49974 51101
52578 53226
47174
48529 49677
50334
52401 52530
40000
42000
44000
46000
48000
50000
52000
54000
2012-13 2013-14 2014-15 2015-16 2016-17 2017-18
Variance Between Planned Students and Actual
Budget Actual
Source OSPI Reports 1251 for Actual (2017-18 is thru May) and F-195 for Budget Enrollment excludes Running Start Dropout Reengagement and Summer School
Other Student Support (Food Services Utilities Transportation etc)
$1237 $1344 $1423 $79 1490
Central Administration $468 $512 $573 $61 600
Total Expenditures $7522 $8577 $9554 $977 10000
Expenditures by State Activity
Numbers may not add due to rounding
9
Expenditures by Activity Group
10
Teaching626Teaching Support
107
Principals Office58
Other Student Support149
Central Administration
60
$9554Million
Numbers may not add due to rounding
bull Teaching - Includes expenditures related to direct instruction of students Includes instructional materials basic instructional and student supplies but does not include textbooks or instructional software
bull Teaching Support ndash includes support services related to teaching and student well-being Includes counseling pupil safety health related services instructional professional development textbooks and instructional software
bull Principalrsquos Office ndash Includes management and coordination at the school level Includes the duties of the principal assistant principal attendance specialists and school clerical staff
bull Other Support ndash Includes activities foundational to student success and the operation of schools but not directly in the context of student instruction Includes Nutrition Services Maintenance Custodial Services Grounds Utilities and Information Systems
bull Central Administration ndash Includes those activities related to management regulation and control at the district level such as the Board of Directors Superintendentrsquos Office Human Resources Finance and Education Leaders Also includes the management and administrative components of support areas such as Nutrition Services Transportation and Building Maintenance
State Activity Groups Defined
11
Major Object2016-17Actual
2017-18Adopted
2018-19Rec
Change 2018-19 vs
2017-18
2018-19 Percent of
Total
0 Debit Transfer $74 $31 $36 $04 04
1 Credit Transfer ($74) ($31) ($36) ($04) (04)
2 Cert Salaries $3340 $3949 $4417 $468 462
3 Class Salaries $1386 $1565 $1683 $118 176
4 Employee Benefits $1619 $1873 $2033 $160 213
5 Supplies $297 $387 $498 $111 52
7 Purchased Services $860 $793 $907 $114 95
8 Travel $10 $06 $07 $00 01
9 Capital Outlay $09 $04 $10 $06 01
Total $7522 $8577 $9554 $977 1000
Expenditures by State Object
12
(Dollars in Millions)
Numbers may not add due to rounding
Expenditures by State Object
13
Certificated Salaries462
Classified Salaries176
Employee Benefits213
Supplies Materials52
Purchased Services95
Chart ExcludesTravel 07Capital Outlay 10
$9554Million
Numbers may not add due to rounding
Comparison of Direct Services to Support Services
14
bull Direct Services - $7909M (828)ndash School allocation budget (Weighted Staffing Standard formula)ndash Centrally held budget for staff and supplies exclusively in the schools
such as nurses instructional assistants custodians bus drivers and food service workers
bull Support Services- $1645M (172)ndash Support staff not in schools but instrumental in running the districtndash Activities such as cost of processing payroll paying bills administering
programs managing grants hiring staff warehouse and delivery staff and technology support
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
State Funding General FundDistrict Expenses
Technology $72 $63
Utilities $151 $133
Insurance $31 $28
Curriculum amp Textbooks $77 $58
Other Supplies $154 $134
Library Materials $10 $05
Professional Development $12 $127
Facilities Maintenance $90 $127
Security and Student Safety $04 $10
Central Office $58 $98
Total $660 $782
Numbers may not add due to rounding 15
Associated Student Body
16
bull The Associated Student Body (ASB) Fund is used to account for funds raised by students to support optional extra-curricular activities that promote the cultural athletic recreational or social (CARS) growth of students
bull All ASB revenues are restricted to the extracurricular benefit of students
bull The cost of the Fund Analyst position and related training supplies is paid from the General Fund and not included in the ASB budget
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance $ 3614709 $ 3595430 $ 4032430 Total Revenue amp Other Financing Sources 5384339 7144000 6832000 Total Expenditures 5403618 6707000 6779000
Ending Fund Balance $ 3595430 $ 4032430 $ 4085430
Debt Service
17
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance 12894145$ 1334899$ 1330732$ Total Revenue amp Other Financing Sources 8801053$ 2590428$ 2714959$ Total Expenditures 20386551$ 2576650$ 2698325$
Ending Fund Balance 1308646$ 1348677$ 1347366$
bull 2018-19 Only Debt Service is for the John Stanford Center Bond Principal and Interest
bull Estimated Amount Outstanding 9118 is $24120000
Capital Fund
18
Actual Budget Recommended2016-17 2017-18 2018-19
Beginning Fund Balance 42065394 4652192 60760282
Total Revenue and Other Financing Sources 190650783 279141899 280532333
Total Direct Expenditures and Transfers 205661484 279592533 326809824
Ending Fund Balance 27054693$ 4201558$ 14482791$
Includes assumtion and unkowns
5-11-18
NA
Summary Sheets
FTEs FY 18
bull July 16 ndash Budget submittal to ESD for error checking
bull July 11 ndash Board Action to adopt FY18-19 budget
bull August 17 ndash Budget loaded into SAP financial system
bull September 4 ndash Approved budget due to ESD
Next Steps
19
1 Districtwide Staff FTE Summary
2 Link to School Funding Allocations
Appendix
20
SchoolBoardActionReport_2018_19_Budget_Adoption
School Board Action Report
1 TITLE
2 PURPOSE
3 RECOMMENDED MOTION
4 BACKGROUND INFORMATION
5 FISCAL IMPACTREVENUE SOURCE
6 COMMUNITY ENGAGEMENT
7 EQUITY ANALYSIS
8 STUDENT BENEFIT
9 WHY BOARD ACTION IS NECESSARY
10 POLICY IMPLICATION
11 BOARD COMMITTEE RECOMMENDATION
12 TIMELINE FOR IMPLEMENTATION
13 ATTACHMENTS
Budget Resolution_2017_18_18 Fixing and Adopting Budget
Budget Introduction presentationpdf
Slide Number 1
Agenda
Recommended FY18-19Budget Summary
Enrollment ndash October Headcount
Enrollment Annual Average Full Time Equivalent (AAFTE)
General Fund Resources
Expenditures by State Program
Expenditures by Program
Expenditures by State Activity
Expenditures by Activity Group
State Activity Groups Defined
Expenditures by State Object
Expenditures by State Object
Comparison of Direct Services to Support Services
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
Associated Student Body
Debt Service
Capital Fund
Next Steps
Appendix
FY 2017-18 Capital Funded FTE and Salary amp Benefits
Capital Department Staff
FTE
Salary amp Benefits
Capital Buildings FTE
5819
Direct FTE
3695
Direct Capital Staff
3695
4696255
Indirect FTE
2124
Indirect Capital Funded Staff
2124
2378145
Capital Department Total
5819
$ 7074400
Capital Buildings Staff Salaries amp Benefits
7074400
Technology Department (DoTS) Staff
Direct
4696255
Indirect
2378145
FTE
Salary amp Benefits
DoTS Capital Funded Staff Total
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Direct Capital Department Staff
3695
4696255
Indirect Capital Funded Staff
2124
2378145
DoTS Capital Funded Staff
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Data Based on FY 18
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Which BAs are based on salary What is the 10K forhellipmedical
Direct Capital Department Staff
3695
470
Indirect Capital Funded Staff
2124
240
DoTS Capital Funded Staff
9300
1273
This chart is what was used 3-20-18
Total Capital Funded Staff
15119
$1983
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Amounts are in Millions
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
10948928
144254096
142842528
116205501
81
38997523
BTA IV Levy
142842528
116205501
81
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
(10335254)
BEX IV Levy
91772534
86690866
94
BTA III Levy
50500981
1456650
15824717
9716942
61
42240689
BTA III Levy
15824717
9716942
61
BEX III Bond
4185681
533944
3626194
1849359
51
2870266
BEX III Bond
3626194
1849359
51
BTA II Levy
1257339
2800
0
0
0
1260139
BTA II Levy
0
0
0
BEX II Levy
667002
3943
647816
323908
50
347037
BEX II Levy
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
17278190
CEP CS 2
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
0
Capital Capacity Reserve 3
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
$92658590
Grand Total
$279592533
$216042762
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
1090
14430
14280
11620
81
3900
BTA IV Levy
14284
11621
81
BEX IV Levy
(5530)
13160
9180
8670
94
(1030)
BEX IV Levy
9177
8670
94
BTA III Levy
5050
150
1580
970
61
4220
BTA III Levy
1582
972
61
BEX III Bond
420
050
360
180
50
290
BEX III Bond
363
185
51
BTA II Levy
130
000
000
000
0
130
BTA II Levy
000
000
0
BEX II Levy
070
000
060
030
50
030
BEX II Levy
065
030
46
CEP CS 2
1480
380
140
130
93
1730
CEP CS 2
138
126
91
Capital Capacity Reserve 3
000
000
2350
000
0
000
Capital Capacity Reserve 3
2350
000
0
Grand Total
2710
28171
27960
21600
77
9270
Grand Total
27959
21604
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
BTA IV Levy
1090
14430
14280
11620
3900
BTA IV Levy
14284
11621
BEX IV Levy
(5530)
13160
9180
8670
(1030)
BEX IV Levy
9177
8670
BTA III Levy
5050
150
1580
970
4220
BTA III Levy
1582
972
BEX III Bond
420
050
360
180
290
BEX III Bond
363
185
This is what was originally used 31918
BTA II Levy
130
000
000
000
130
BTA II Levy
000
000
BEX II Levy
070
000
060
030
030
BEX II Levy
065
030
CEP CS 2
1480
380
140
130
1730
Anticipated Funds
CEP CS 2
138
126
Capital Capacity Reserve 3
000
000
2350
000
000
36860
Capital Capacity Reserve 3
2350
000
Grand Total
2710
28171
27960
21600
9270
Grand Total
27959
21604
1 Includes actuals and projected spending April 2018 through August 2018
1 Includes General Fund and Debt Service Fund Transfers
4 At Budget Adoption the Capital Capacity Reserve is Assumed to be 100 Spent
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent Reserve Funding is 10 direct expenditures
Numbers may not add up precicely due to rounding
For Book
Without Transfers
Actual
Budget
Recommended
2016-17
2017-18
2018-19
Beginning Fund Balance
42065394
4652192
60760282
was reduced on 52118 to match -11 accounting
Total Revenue and Other Financing Sources
190650783
279141899
280532333
Total Direct Expenditures and Transfers
205661484
279592533
326809824
$ 27054693
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482791
22402501
Did not spend 10 reserve in 2016-17
56558724
Did not spend 10 reserve of 23502094 and did not need 60M cash flow bond Started off with 22402512 higher fund balance than anticipated due to unspent reserve in 16-17 List all projects that were deferredhellip
For Work Session in May
Actual
Actual amp Projected
Recommended
22402501
2016-17
2017-18
2018-19
Beginning Fund Balance
$ 42065394
$ 27054693
$ 60760282
Total Revenue amp Other Financing Sources
190650783
219917427
280532332
donrsquot use
Total Expenditure amp Transfer
205661484
186211838
326809824
Ending Fund Balance
$ 27054693
$ 60760282
$ 14482790
Updated 511
Beginning balances to do not match due to $11 accounting issue
With Transfer
Actual
Budget
Recommended
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
2016-17
2017-18
2018-19
BTA IV Levy
10948928
88577743
142842528
107133495
75
this originally included a 60M cash flow bond If the ebond was there the new total is $148577743
Beginning Fund Balance
$ 42065394
$ 4652192
$ 60760282
BEX IV Levy
(55278668)
125751088
91772534
85917745
94
eRate collection estimate too high
Total Revenue amp Other Financing Sources
190650783
279141899
280532332
BTA III Levy
50500981
1554035
15824717
9396053
59
Total Transfers
25728483
23385202
BEX III Bond
4185681
51073
3626194
1849359
51
No longer anticipating solar grant funds
Total Expenditure
179933001
279592533
303424622
donrsquot use
BTA II Levy
1252589
24875
0
0
0
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482790
BEX II Levy
667002
11306
647816
323908
50
CEP CS 2
14778189
3947306
1376650
1256650
91
51518
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27054702
219917426
$279592533
$205877210
74
Identify all deferred projects
Identify all sources of revenue not recd
Identify what was accelerated in BTA IBV causing this negative
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Without Transfers
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
Recommended
use
BTA IV Levy
10948928
144254096
142842528
116205501
81
2018-19
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
Beginning Fund Balance
60760282
BTA III Levy
50500981
1456650
15824717
9716942
61
Total Revenue and Other Financing Sources
280532333
BEX III Bond
4185681
533944
3626194
1849359
51
Total Direct Expenditures and Transfers
326809824
BTA II Levy
1257339
2800
0
0
0
Ending Fund Balance
$ 14482791
BEX II Levy
667002
3943
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
Remember projects are to the right of the charts
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Updated 521
old levy not updated
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-19
Inter-Fund Transfers 2018-19 1
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864351
4492571
67975234
28951221
BTA III Levy
42658963
7570000
-
24933749
25295214
BEX III Bond
2387395
33890
-
2100000
321285
BTA II Levy
1277464
12248
-
- 0
1289712
BEX II Levy
100400
500
-
- 0
100900
CEP CS 2
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 3
-
-
-
27584057
(27584057)
Grand Total
$60760282
$280532332
$23385202
$303424622
$14482790
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
52318
good one
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-191
Inter-Fund Transfers 2018-19 2
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864352
4492571
67975234
28951222
BTA III Levy
42658963
7570000
0
24933749
25295214
BEX III Bond
2387395
33890
0
2100000
321285
BTA II Levy
1277464
12248
0
0
1289712
BEX II Levy
100400
500
0
0
100900
CEP CS 3
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 4
0
0
0
27584057
(27584057)
Grand Total
$60760282
$280532333
$23385202
$303424622
$14482791
1 Includes Levy and Non-Levy Funding Sources
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Major Construction Projects
172355592
See to right for summary of expenditures
Infrastructure
57250528
District Wide Projects
42934446
Program Reserves
30884057
Transfers (Debt Service amp General Fund)
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809825
Or
Recommended
FY 2018-19
Additions Modernizations and Re-Openings
172355592
Academics and Capacity Management
12280271
Athletics Fields Tracks and Lights
4384481
Districtwide Support
19429175
Facility Improvements
11718646
Seismic Improvements
11699510
Support Services
11225000
Program Reserves
30884057
Technology Enhancements and Modernizations
29447890
Transfers
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809824
FY 18 Adopted Capital Projects Fund
27959253300
Expenditures Budget
Actuals
Source
FY 2017-2018 Beginning Balance Actuals
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
Source
FY 2017-2018 Beginning Balance
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
BTA IV Levy
10948928
144254096
(2500000)
113705501
38997523
BTA IV Levy
1004521
144254096
(2500000)
142842528
(83911)
BEX IV Levy
(55278668)
131634280
0
86690866
(10335254)
BEX IV Levy
(70753336)
131634280
0
91772534
(30891590)
BTA III Levy
50500981 Coan Melissa L Coan Melissa LGrants for $10269 in negative
1456650
0
9716942
42240689
BTA III Levy
52782971
1456650
0
15824717
38414904
BEX III Bond
4185681
533944
0
1849359
2870266
BEX III Bond
4422462
533944
0
3626194
1330212
BTA II Levy
1252589
2800
0
0
1255389
BTA II Levy
1200000
2800
0
0
1202800
BEX II Levy
667002
3943
0
323908
347037
BEX II Levy
662939
3943
0
647816
19066
CEP CS 3
14778190
1256186
2500000
1256650
17277726
CEP CS 3
15332635
1256186
2500000
1376650
17712171
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Grand Total
$27054703
$279141899
$0
$237045320
$69151282
Grand Total
$4652192
$279141899
$0
$279592533
$4201558
1 Includes an as-needed Cash Flow Loan
1 Includes an as-needed Cash Flow Loan
2 Includes General Fund and Debt Service Fund Transfers
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4 Assumes Capital Capacity Reserve is 100 Spent
4 Assumes Capital Capacity Reserve is 100 Spent
14778189
79
Coe
500k
eckstein
Current Year Status Update
Slide 1
Adopted Capital Budget by Fund
Capital Infrastructure
Commitments
Debt Service
Slide 3
Capital DW Works and FTE
FTE Budget FY 18 quoted
Estimated 2018-19 Revenue
Slide 2
FY 19 Preliminary Plan (Capital Projects List)
This is what we knowhellip
Include Transfers
rounded to 100ths
Slide 4
Commitments - Debt Service
1122
Unkown Exp -
Unknown Rev -
24776
15097
9714
5896
7295
Property Aquistion
79 M Coe
FY 17
FY 16
FY 15
FY 14
FY 13
FY 12
CSR
CSR
Expenditures By FY
205661484
247768013
150977097
97145211
58964390
72957214
Reserve Spending
Adopted
300245922
3173
237
1821
1158
107
Nutrition Services Eq
capital reserve
24956131
268
19
15337
99
108
Assumed Capacity
BEX V and deferrment (FY 19 also)
275289791
291
218
167
106
97
Contingency requests for QA and Bagley
Not addressed
budget spent vs adopted
68
78
64
53
51
68
Future Startup Costs
Program Placement - Curriculum
Core 24
Skills Center
Early Learning
K3 Class Reduction Grant
GF
Need to finalize
5914
6393
6894
7531
7897
8577
nutrition Services
5698
6117
6481
7106
7522
8077
Rolls for non major projects
09634764964
09568277804
09400928343
09435665914
09525136128
09417045587
Property Aquistion
Oly Hills amp WilPac Carryforward
4
7 EQUITY ANALYSIS Detailed review of budget balancing strategies and support needs for the districtrsquos equity goals were discussed and evaluated over the last year during development of the proposed budget 8 STUDENT BENEFIT Adopting the proposed budget benefits students by providing a balanced budget that is designed to provide necessary resources for teachers teacher support and administrative support for academic success for all students of Seattle Public Schools within the constraints of our current funding environment 9 WHY BOARD ACTION IS NECESSARY
Amount of contract initial value or contract amendment exceeds $250000 (Policy No 6220)
Amount of grant exceeds $250000 in a single fiscal year (Policy No 6114)
Adopting amending or repealing a Board policy
Formally accepting the completion of a public works project and closing out the contract
Legal requirement for the School Board to take action on this matter
Board Policy No 6000 Program Planning Budget Preparation Adoption and Implementation provides the Board shall approve this item
Other _____________________________________________________________________ 10 POLICY IMPLICATION The 2018-2019 Recommended Budget is in compliance with the following
1) Board Policy No 6000 Program Planning Budget Preparation Adoption and
2) Revised Code of Washington State Law RCW 28A505130 which requires school districts to adopt a balanced budget RCW 28A505060 which requires first-class school districts to adopt a budget no later than August 31st each year and to forward copies of their adopted budget to their Educational Service District no later than September 3rd and RCW 28A335060 which allows school districts to deposit revenue into the General Fund from the lease rental or occasional use of surplus school property to be expended for general maintenance utility insurance costs and any other costs associated with the lease or rental of such property
11 BOARD COMMITTEE RECOMMENDATION This motion was discussed at the Audit and Finance Committee meeting on June 11 2018 The Committee reviewed the motion and _____________
5
12 TIMELINE FOR IMPLEMENTATION Upon approval of this motion staff will file a completed budget with the State This budget will go into effect on September 1 2018 and expire on August 31 2019 13 ATTACHMENTS
bull Resolution 201718-18 Fixing and Adopting the Budget (for approval) bull Presentation on 2018-19 Recommended Budget
1 | P a g e
Seattle School District 1 Board Resolution
Resolution No 201718-18
A RESOLUTION of the Board of Directors of Seattle School District No 1 King County Seattle Washington to fix and adopt the 2018-19 budget WHEREAS WAC 392-123-054 requires that the Board of Directors of every school district meet for the purpose of fixing and adopting the budget of the district for the ensuing fiscal year and WHEREAS public notices were published on June 11 2018 and June 18 2018 announcing that the Board of Directors of Seattle School District No 1 King County Washington would meet in a public meeting on June 27 2018 for the purpose of holding a required public hearing regarding the 2018ndash2019 Fiscal Budget of the district and WHEREAS the Board of Directors has been requested to approve operating transfers from the Capital Projects Fund to the Debt Service Fund up the amount of $ 2688325 and WHEREAS pursuant to RCW 28A320330 the Board of Directors has been requested to approve operating transfers from the Capital Projects Fund up to the amount of $ 20696877 to the General Fund for certain major renovations facility repairs and technology - related expenditures and
WHEREAS pursuant to RCW 28A335060 the Board of Directors has been requested to redirect revenues derived from the rental and lease of real property for 2018ndash2019 to be used exclusively for nonrecurring costs related to operating school facilities up to a maximum of $ 3935389 now therefore
NOW THEREFORE BE IT RESOLVED that the Seattle School Board of Directors has determined that the final appropriation level of expenditures for each fund in 2018ndash2019 will be as follows APPROPRIATION LEVEL
A General Fund $ 955448694
B Associated Student Body Fund $ 6779000
C Debt Service Fund $ 2698325
D Capital Projects Fund $ 303424622
2 | P a g e
RESOLVED that the Seattle School Board of Directors has determined that the four-year financial forecast is as follows
2018-19 2019-20 2020-21 2021-22
Enrollment 53064 53934 54740 55206
General FundTotal Resources 1000856296$ 927078318$ 944334840$ 961977100$ Total Expenditures 955448694$ 970928155$ 1000056000$ 1030057680$ Contribution To(From) Fund Balance 45407602$ (43849837)$ (55721160)$ (68080580)$
Capital FundTotal Resources 341292614$ 221292878$ 202412002$ 198818952$ Total Expenditures 303424622$ 193272675$ 175007317$ 141723981$ Other Financing Uses- Transfers Out 23385202$ 23514402$ 23646827$ 23778183$ Contribution To(From) Fund Balance 14482790$ 4505801$ 3757858$ 33316788$
RESOLVED that the Board of Directors of Seattle School District No 1 King County Washington approves in a meeting thereof held July 11 2018 operating transfers from the Capital Projects Fund to the Debt Service Fund up to the amount of $ 2688325 and Capital Projects Fund transfer up to the amount of $ 20696877 to the General Fund and to redirect up to $ 3935389 of rental and lease revenue to the General Fund
ADOPTED by the Board of Directors of Seattle School District No 1 King County Washington at a regular open public meeting thereof held this 11th day of July 2018 the following Directors being present and voting in favor of the resolution
___________________________________ _________________________________ Leslie Harris President Richard Burke Vice-President ___________________________________ __________________________________ Jill Geary Member-at-Large Scott Pinkham Member ___________________________________ __________________________________ Eden Mack Member Zachary DeWolf Member
3 | P a g e
___________________________________ ATTEST _________________________ Betty Patu Member Dr Larry Nyland Superintendent Secretary Board of Directors Seattle School District No 1 King County WA
Presentation on 2018-19 Budget
Board MeetingJune 27 2018
1
1 Recommended FY18-19 Budget Summary2 Enrollment3 General Fund Resources4 Expenditures by State Program5 Expenditures by State Activity6 Expenditures by State Object7 Comparison of Direct Services to Support Services8 Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY 2018-199 Associated Student Body 10 Debt Service11 Capital Fund12 Next Steps13 Appendix
1 District wide staffing2 Link to School Funding Allocations
Agenda
2
GeneralFund
ASBFund
Debt Service
Fund
Capital Fund
Beginning Fund Balance $899 $40 $13 $608
Revenue and Other FinancingSources
$9575 $68 $27 $2805
Expenditures $9554 $68 $27 $3034
Transfers Out $234
Net Operating Activities (Use of Fund Balance)
$21 $00 $00 ($463)
Ending Fund Balance $919 $41 $13 $145
Recommended FY18-19Budget Summary
(Dollars in Millions)
3Numbers may not add due to rounding
Enrollment ndash October Headcount
4
Actual enrollment per OSPI report 1251H Estimated 2018-19 enrollment provided by Seattlersquos Enrollment Planning Department
Num
ber of Students 49701
50998
5205352300
53091
5338653667
48000
49000
50000
51000
52000
53000
54000
2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 est for 18-19
Enrollment Annual Average Full Time Equivalent (AAFTE)
5
46984
48806
49974 51101
52578 53226
47174
48529 49677
50334
52401 52530
40000
42000
44000
46000
48000
50000
52000
54000
2012-13 2013-14 2014-15 2015-16 2016-17 2017-18
Variance Between Planned Students and Actual
Budget Actual
Source OSPI Reports 1251 for Actual (2017-18 is thru May) and F-195 for Budget Enrollment excludes Running Start Dropout Reengagement and Summer School
Other Student Support (Food Services Utilities Transportation etc)
$1237 $1344 $1423 $79 1490
Central Administration $468 $512 $573 $61 600
Total Expenditures $7522 $8577 $9554 $977 10000
Expenditures by State Activity
Numbers may not add due to rounding
9
Expenditures by Activity Group
10
Teaching626Teaching Support
107
Principals Office58
Other Student Support149
Central Administration
60
$9554Million
Numbers may not add due to rounding
bull Teaching - Includes expenditures related to direct instruction of students Includes instructional materials basic instructional and student supplies but does not include textbooks or instructional software
bull Teaching Support ndash includes support services related to teaching and student well-being Includes counseling pupil safety health related services instructional professional development textbooks and instructional software
bull Principalrsquos Office ndash Includes management and coordination at the school level Includes the duties of the principal assistant principal attendance specialists and school clerical staff
bull Other Support ndash Includes activities foundational to student success and the operation of schools but not directly in the context of student instruction Includes Nutrition Services Maintenance Custodial Services Grounds Utilities and Information Systems
bull Central Administration ndash Includes those activities related to management regulation and control at the district level such as the Board of Directors Superintendentrsquos Office Human Resources Finance and Education Leaders Also includes the management and administrative components of support areas such as Nutrition Services Transportation and Building Maintenance
State Activity Groups Defined
11
Major Object2016-17Actual
2017-18Adopted
2018-19Rec
Change 2018-19 vs
2017-18
2018-19 Percent of
Total
0 Debit Transfer $74 $31 $36 $04 04
1 Credit Transfer ($74) ($31) ($36) ($04) (04)
2 Cert Salaries $3340 $3949 $4417 $468 462
3 Class Salaries $1386 $1565 $1683 $118 176
4 Employee Benefits $1619 $1873 $2033 $160 213
5 Supplies $297 $387 $498 $111 52
7 Purchased Services $860 $793 $907 $114 95
8 Travel $10 $06 $07 $00 01
9 Capital Outlay $09 $04 $10 $06 01
Total $7522 $8577 $9554 $977 1000
Expenditures by State Object
12
(Dollars in Millions)
Numbers may not add due to rounding
Expenditures by State Object
13
Certificated Salaries462
Classified Salaries176
Employee Benefits213
Supplies Materials52
Purchased Services95
Chart ExcludesTravel 07Capital Outlay 10
$9554Million
Numbers may not add due to rounding
Comparison of Direct Services to Support Services
14
bull Direct Services - $7909M (828)ndash School allocation budget (Weighted Staffing Standard formula)ndash Centrally held budget for staff and supplies exclusively in the schools
such as nurses instructional assistants custodians bus drivers and food service workers
bull Support Services- $1645M (172)ndash Support staff not in schools but instrumental in running the districtndash Activities such as cost of processing payroll paying bills administering
programs managing grants hiring staff warehouse and delivery staff and technology support
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
State Funding General FundDistrict Expenses
Technology $72 $63
Utilities $151 $133
Insurance $31 $28
Curriculum amp Textbooks $77 $58
Other Supplies $154 $134
Library Materials $10 $05
Professional Development $12 $127
Facilities Maintenance $90 $127
Security and Student Safety $04 $10
Central Office $58 $98
Total $660 $782
Numbers may not add due to rounding 15
Associated Student Body
16
bull The Associated Student Body (ASB) Fund is used to account for funds raised by students to support optional extra-curricular activities that promote the cultural athletic recreational or social (CARS) growth of students
bull All ASB revenues are restricted to the extracurricular benefit of students
bull The cost of the Fund Analyst position and related training supplies is paid from the General Fund and not included in the ASB budget
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance $ 3614709 $ 3595430 $ 4032430 Total Revenue amp Other Financing Sources 5384339 7144000 6832000 Total Expenditures 5403618 6707000 6779000
Ending Fund Balance $ 3595430 $ 4032430 $ 4085430
Debt Service
17
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance 12894145$ 1334899$ 1330732$ Total Revenue amp Other Financing Sources 8801053$ 2590428$ 2714959$ Total Expenditures 20386551$ 2576650$ 2698325$
Ending Fund Balance 1308646$ 1348677$ 1347366$
bull 2018-19 Only Debt Service is for the John Stanford Center Bond Principal and Interest
bull Estimated Amount Outstanding 9118 is $24120000
Capital Fund
18
Actual Budget Recommended2016-17 2017-18 2018-19
Beginning Fund Balance 42065394 4652192 60760282
Total Revenue and Other Financing Sources 190650783 279141899 280532333
Total Direct Expenditures and Transfers 205661484 279592533 326809824
Ending Fund Balance 27054693$ 4201558$ 14482791$
Includes assumtion and unkowns
5-11-18
NA
Summary Sheets
FTEs FY 18
bull July 16 ndash Budget submittal to ESD for error checking
bull July 11 ndash Board Action to adopt FY18-19 budget
bull August 17 ndash Budget loaded into SAP financial system
bull September 4 ndash Approved budget due to ESD
Next Steps
19
1 Districtwide Staff FTE Summary
2 Link to School Funding Allocations
Appendix
20
SchoolBoardActionReport_2018_19_Budget_Adoption
School Board Action Report
1 TITLE
2 PURPOSE
3 RECOMMENDED MOTION
4 BACKGROUND INFORMATION
5 FISCAL IMPACTREVENUE SOURCE
6 COMMUNITY ENGAGEMENT
7 EQUITY ANALYSIS
8 STUDENT BENEFIT
9 WHY BOARD ACTION IS NECESSARY
10 POLICY IMPLICATION
11 BOARD COMMITTEE RECOMMENDATION
12 TIMELINE FOR IMPLEMENTATION
13 ATTACHMENTS
Budget Resolution_2017_18_18 Fixing and Adopting Budget
Budget Introduction presentationpdf
Slide Number 1
Agenda
Recommended FY18-19Budget Summary
Enrollment ndash October Headcount
Enrollment Annual Average Full Time Equivalent (AAFTE)
General Fund Resources
Expenditures by State Program
Expenditures by Program
Expenditures by State Activity
Expenditures by Activity Group
State Activity Groups Defined
Expenditures by State Object
Expenditures by State Object
Comparison of Direct Services to Support Services
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
Associated Student Body
Debt Service
Capital Fund
Next Steps
Appendix
FY 2017-18 Capital Funded FTE and Salary amp Benefits
Capital Department Staff
FTE
Salary amp Benefits
Capital Buildings FTE
5819
Direct FTE
3695
Direct Capital Staff
3695
4696255
Indirect FTE
2124
Indirect Capital Funded Staff
2124
2378145
Capital Department Total
5819
$ 7074400
Capital Buildings Staff Salaries amp Benefits
7074400
Technology Department (DoTS) Staff
Direct
4696255
Indirect
2378145
FTE
Salary amp Benefits
DoTS Capital Funded Staff Total
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Direct Capital Department Staff
3695
4696255
Indirect Capital Funded Staff
2124
2378145
DoTS Capital Funded Staff
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Data Based on FY 18
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Which BAs are based on salary What is the 10K forhellipmedical
Direct Capital Department Staff
3695
470
Indirect Capital Funded Staff
2124
240
DoTS Capital Funded Staff
9300
1273
This chart is what was used 3-20-18
Total Capital Funded Staff
15119
$1983
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Amounts are in Millions
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
10948928
144254096
142842528
116205501
81
38997523
BTA IV Levy
142842528
116205501
81
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
(10335254)
BEX IV Levy
91772534
86690866
94
BTA III Levy
50500981
1456650
15824717
9716942
61
42240689
BTA III Levy
15824717
9716942
61
BEX III Bond
4185681
533944
3626194
1849359
51
2870266
BEX III Bond
3626194
1849359
51
BTA II Levy
1257339
2800
0
0
0
1260139
BTA II Levy
0
0
0
BEX II Levy
667002
3943
647816
323908
50
347037
BEX II Levy
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
17278190
CEP CS 2
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
0
Capital Capacity Reserve 3
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
$92658590
Grand Total
$279592533
$216042762
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
1090
14430
14280
11620
81
3900
BTA IV Levy
14284
11621
81
BEX IV Levy
(5530)
13160
9180
8670
94
(1030)
BEX IV Levy
9177
8670
94
BTA III Levy
5050
150
1580
970
61
4220
BTA III Levy
1582
972
61
BEX III Bond
420
050
360
180
50
290
BEX III Bond
363
185
51
BTA II Levy
130
000
000
000
0
130
BTA II Levy
000
000
0
BEX II Levy
070
000
060
030
50
030
BEX II Levy
065
030
46
CEP CS 2
1480
380
140
130
93
1730
CEP CS 2
138
126
91
Capital Capacity Reserve 3
000
000
2350
000
0
000
Capital Capacity Reserve 3
2350
000
0
Grand Total
2710
28171
27960
21600
77
9270
Grand Total
27959
21604
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
BTA IV Levy
1090
14430
14280
11620
3900
BTA IV Levy
14284
11621
BEX IV Levy
(5530)
13160
9180
8670
(1030)
BEX IV Levy
9177
8670
BTA III Levy
5050
150
1580
970
4220
BTA III Levy
1582
972
BEX III Bond
420
050
360
180
290
BEX III Bond
363
185
This is what was originally used 31918
BTA II Levy
130
000
000
000
130
BTA II Levy
000
000
BEX II Levy
070
000
060
030
030
BEX II Levy
065
030
CEP CS 2
1480
380
140
130
1730
Anticipated Funds
CEP CS 2
138
126
Capital Capacity Reserve 3
000
000
2350
000
000
36860
Capital Capacity Reserve 3
2350
000
Grand Total
2710
28171
27960
21600
9270
Grand Total
27959
21604
1 Includes actuals and projected spending April 2018 through August 2018
1 Includes General Fund and Debt Service Fund Transfers
4 At Budget Adoption the Capital Capacity Reserve is Assumed to be 100 Spent
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent Reserve Funding is 10 direct expenditures
Numbers may not add up precicely due to rounding
For Book
Without Transfers
Actual
Budget
Recommended
2016-17
2017-18
2018-19
Beginning Fund Balance
42065394
4652192
60760282
was reduced on 52118 to match -11 accounting
Total Revenue and Other Financing Sources
190650783
279141899
280532333
Total Direct Expenditures and Transfers
205661484
279592533
326809824
$ 27054693
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482791
22402501
Did not spend 10 reserve in 2016-17
56558724
Did not spend 10 reserve of 23502094 and did not need 60M cash flow bond Started off with 22402512 higher fund balance than anticipated due to unspent reserve in 16-17 List all projects that were deferredhellip
For Work Session in May
Actual
Actual amp Projected
Recommended
22402501
2016-17
2017-18
2018-19
Beginning Fund Balance
$ 42065394
$ 27054693
$ 60760282
Total Revenue amp Other Financing Sources
190650783
219917427
280532332
donrsquot use
Total Expenditure amp Transfer
205661484
186211838
326809824
Ending Fund Balance
$ 27054693
$ 60760282
$ 14482790
Updated 511
Beginning balances to do not match due to $11 accounting issue
With Transfer
Actual
Budget
Recommended
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
2016-17
2017-18
2018-19
BTA IV Levy
10948928
88577743
142842528
107133495
75
this originally included a 60M cash flow bond If the ebond was there the new total is $148577743
Beginning Fund Balance
$ 42065394
$ 4652192
$ 60760282
BEX IV Levy
(55278668)
125751088
91772534
85917745
94
eRate collection estimate too high
Total Revenue amp Other Financing Sources
190650783
279141899
280532332
BTA III Levy
50500981
1554035
15824717
9396053
59
Total Transfers
25728483
23385202
BEX III Bond
4185681
51073
3626194
1849359
51
No longer anticipating solar grant funds
Total Expenditure
179933001
279592533
303424622
donrsquot use
BTA II Levy
1252589
24875
0
0
0
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482790
BEX II Levy
667002
11306
647816
323908
50
CEP CS 2
14778189
3947306
1376650
1256650
91
51518
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27054702
219917426
$279592533
$205877210
74
Identify all deferred projects
Identify all sources of revenue not recd
Identify what was accelerated in BTA IBV causing this negative
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Without Transfers
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
Recommended
use
BTA IV Levy
10948928
144254096
142842528
116205501
81
2018-19
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
Beginning Fund Balance
60760282
BTA III Levy
50500981
1456650
15824717
9716942
61
Total Revenue and Other Financing Sources
280532333
BEX III Bond
4185681
533944
3626194
1849359
51
Total Direct Expenditures and Transfers
326809824
BTA II Levy
1257339
2800
0
0
0
Ending Fund Balance
$ 14482791
BEX II Levy
667002
3943
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
Remember projects are to the right of the charts
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Updated 521
old levy not updated
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-19
Inter-Fund Transfers 2018-19 1
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864351
4492571
67975234
28951221
BTA III Levy
42658963
7570000
-
24933749
25295214
BEX III Bond
2387395
33890
-
2100000
321285
BTA II Levy
1277464
12248
-
- 0
1289712
BEX II Levy
100400
500
-
- 0
100900
CEP CS 2
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 3
-
-
-
27584057
(27584057)
Grand Total
$60760282
$280532332
$23385202
$303424622
$14482790
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
52318
good one
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-191
Inter-Fund Transfers 2018-19 2
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864352
4492571
67975234
28951222
BTA III Levy
42658963
7570000
0
24933749
25295214
BEX III Bond
2387395
33890
0
2100000
321285
BTA II Levy
1277464
12248
0
0
1289712
BEX II Levy
100400
500
0
0
100900
CEP CS 3
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 4
0
0
0
27584057
(27584057)
Grand Total
$60760282
$280532333
$23385202
$303424622
$14482791
1 Includes Levy and Non-Levy Funding Sources
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Major Construction Projects
172355592
See to right for summary of expenditures
Infrastructure
57250528
District Wide Projects
42934446
Program Reserves
30884057
Transfers (Debt Service amp General Fund)
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809825
Or
Recommended
FY 2018-19
Additions Modernizations and Re-Openings
172355592
Academics and Capacity Management
12280271
Athletics Fields Tracks and Lights
4384481
Districtwide Support
19429175
Facility Improvements
11718646
Seismic Improvements
11699510
Support Services
11225000
Program Reserves
30884057
Technology Enhancements and Modernizations
29447890
Transfers
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809824
FY 18 Adopted Capital Projects Fund
27959253300
Expenditures Budget
Actuals
Source
FY 2017-2018 Beginning Balance Actuals
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
Source
FY 2017-2018 Beginning Balance
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
BTA IV Levy
10948928
144254096
(2500000)
113705501
38997523
BTA IV Levy
1004521
144254096
(2500000)
142842528
(83911)
BEX IV Levy
(55278668)
131634280
0
86690866
(10335254)
BEX IV Levy
(70753336)
131634280
0
91772534
(30891590)
BTA III Levy
50500981 Coan Melissa L Coan Melissa LGrants for $10269 in negative
1456650
0
9716942
42240689
BTA III Levy
52782971
1456650
0
15824717
38414904
BEX III Bond
4185681
533944
0
1849359
2870266
BEX III Bond
4422462
533944
0
3626194
1330212
BTA II Levy
1252589
2800
0
0
1255389
BTA II Levy
1200000
2800
0
0
1202800
BEX II Levy
667002
3943
0
323908
347037
BEX II Levy
662939
3943
0
647816
19066
CEP CS 3
14778190
1256186
2500000
1256650
17277726
CEP CS 3
15332635
1256186
2500000
1376650
17712171
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Grand Total
$27054703
$279141899
$0
$237045320
$69151282
Grand Total
$4652192
$279141899
$0
$279592533
$4201558
1 Includes an as-needed Cash Flow Loan
1 Includes an as-needed Cash Flow Loan
2 Includes General Fund and Debt Service Fund Transfers
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4 Assumes Capital Capacity Reserve is 100 Spent
4 Assumes Capital Capacity Reserve is 100 Spent
14778189
79
Coe
500k
eckstein
Current Year Status Update
Slide 1
Adopted Capital Budget by Fund
Capital Infrastructure
Commitments
Debt Service
Slide 3
Capital DW Works and FTE
FTE Budget FY 18 quoted
Estimated 2018-19 Revenue
Slide 2
FY 19 Preliminary Plan (Capital Projects List)
This is what we knowhellip
Include Transfers
rounded to 100ths
Slide 4
Commitments - Debt Service
1122
Unkown Exp -
Unknown Rev -
24776
15097
9714
5896
7295
Property Aquistion
79 M Coe
FY 17
FY 16
FY 15
FY 14
FY 13
FY 12
CSR
CSR
Expenditures By FY
205661484
247768013
150977097
97145211
58964390
72957214
Reserve Spending
Adopted
300245922
3173
237
1821
1158
107
Nutrition Services Eq
capital reserve
24956131
268
19
15337
99
108
Assumed Capacity
BEX V and deferrment (FY 19 also)
275289791
291
218
167
106
97
Contingency requests for QA and Bagley
Not addressed
budget spent vs adopted
68
78
64
53
51
68
Future Startup Costs
Program Placement - Curriculum
Core 24
Skills Center
Early Learning
K3 Class Reduction Grant
GF
Need to finalize
5914
6393
6894
7531
7897
8577
nutrition Services
5698
6117
6481
7106
7522
8077
Rolls for non major projects
09634764964
09568277804
09400928343
09435665914
09525136128
09417045587
Property Aquistion
Oly Hills amp WilPac Carryforward
5
12 TIMELINE FOR IMPLEMENTATION Upon approval of this motion staff will file a completed budget with the State This budget will go into effect on September 1 2018 and expire on August 31 2019 13 ATTACHMENTS
bull Resolution 201718-18 Fixing and Adopting the Budget (for approval) bull Presentation on 2018-19 Recommended Budget
1 | P a g e
Seattle School District 1 Board Resolution
Resolution No 201718-18
A RESOLUTION of the Board of Directors of Seattle School District No 1 King County Seattle Washington to fix and adopt the 2018-19 budget WHEREAS WAC 392-123-054 requires that the Board of Directors of every school district meet for the purpose of fixing and adopting the budget of the district for the ensuing fiscal year and WHEREAS public notices were published on June 11 2018 and June 18 2018 announcing that the Board of Directors of Seattle School District No 1 King County Washington would meet in a public meeting on June 27 2018 for the purpose of holding a required public hearing regarding the 2018ndash2019 Fiscal Budget of the district and WHEREAS the Board of Directors has been requested to approve operating transfers from the Capital Projects Fund to the Debt Service Fund up the amount of $ 2688325 and WHEREAS pursuant to RCW 28A320330 the Board of Directors has been requested to approve operating transfers from the Capital Projects Fund up to the amount of $ 20696877 to the General Fund for certain major renovations facility repairs and technology - related expenditures and
WHEREAS pursuant to RCW 28A335060 the Board of Directors has been requested to redirect revenues derived from the rental and lease of real property for 2018ndash2019 to be used exclusively for nonrecurring costs related to operating school facilities up to a maximum of $ 3935389 now therefore
NOW THEREFORE BE IT RESOLVED that the Seattle School Board of Directors has determined that the final appropriation level of expenditures for each fund in 2018ndash2019 will be as follows APPROPRIATION LEVEL
A General Fund $ 955448694
B Associated Student Body Fund $ 6779000
C Debt Service Fund $ 2698325
D Capital Projects Fund $ 303424622
2 | P a g e
RESOLVED that the Seattle School Board of Directors has determined that the four-year financial forecast is as follows
2018-19 2019-20 2020-21 2021-22
Enrollment 53064 53934 54740 55206
General FundTotal Resources 1000856296$ 927078318$ 944334840$ 961977100$ Total Expenditures 955448694$ 970928155$ 1000056000$ 1030057680$ Contribution To(From) Fund Balance 45407602$ (43849837)$ (55721160)$ (68080580)$
Capital FundTotal Resources 341292614$ 221292878$ 202412002$ 198818952$ Total Expenditures 303424622$ 193272675$ 175007317$ 141723981$ Other Financing Uses- Transfers Out 23385202$ 23514402$ 23646827$ 23778183$ Contribution To(From) Fund Balance 14482790$ 4505801$ 3757858$ 33316788$
RESOLVED that the Board of Directors of Seattle School District No 1 King County Washington approves in a meeting thereof held July 11 2018 operating transfers from the Capital Projects Fund to the Debt Service Fund up to the amount of $ 2688325 and Capital Projects Fund transfer up to the amount of $ 20696877 to the General Fund and to redirect up to $ 3935389 of rental and lease revenue to the General Fund
ADOPTED by the Board of Directors of Seattle School District No 1 King County Washington at a regular open public meeting thereof held this 11th day of July 2018 the following Directors being present and voting in favor of the resolution
___________________________________ _________________________________ Leslie Harris President Richard Burke Vice-President ___________________________________ __________________________________ Jill Geary Member-at-Large Scott Pinkham Member ___________________________________ __________________________________ Eden Mack Member Zachary DeWolf Member
3 | P a g e
___________________________________ ATTEST _________________________ Betty Patu Member Dr Larry Nyland Superintendent Secretary Board of Directors Seattle School District No 1 King County WA
Presentation on 2018-19 Budget
Board MeetingJune 27 2018
1
1 Recommended FY18-19 Budget Summary2 Enrollment3 General Fund Resources4 Expenditures by State Program5 Expenditures by State Activity6 Expenditures by State Object7 Comparison of Direct Services to Support Services8 Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY 2018-199 Associated Student Body 10 Debt Service11 Capital Fund12 Next Steps13 Appendix
1 District wide staffing2 Link to School Funding Allocations
Agenda
2
GeneralFund
ASBFund
Debt Service
Fund
Capital Fund
Beginning Fund Balance $899 $40 $13 $608
Revenue and Other FinancingSources
$9575 $68 $27 $2805
Expenditures $9554 $68 $27 $3034
Transfers Out $234
Net Operating Activities (Use of Fund Balance)
$21 $00 $00 ($463)
Ending Fund Balance $919 $41 $13 $145
Recommended FY18-19Budget Summary
(Dollars in Millions)
3Numbers may not add due to rounding
Enrollment ndash October Headcount
4
Actual enrollment per OSPI report 1251H Estimated 2018-19 enrollment provided by Seattlersquos Enrollment Planning Department
Num
ber of Students 49701
50998
5205352300
53091
5338653667
48000
49000
50000
51000
52000
53000
54000
2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 est for 18-19
Enrollment Annual Average Full Time Equivalent (AAFTE)
5
46984
48806
49974 51101
52578 53226
47174
48529 49677
50334
52401 52530
40000
42000
44000
46000
48000
50000
52000
54000
2012-13 2013-14 2014-15 2015-16 2016-17 2017-18
Variance Between Planned Students and Actual
Budget Actual
Source OSPI Reports 1251 for Actual (2017-18 is thru May) and F-195 for Budget Enrollment excludes Running Start Dropout Reengagement and Summer School
Other Student Support (Food Services Utilities Transportation etc)
$1237 $1344 $1423 $79 1490
Central Administration $468 $512 $573 $61 600
Total Expenditures $7522 $8577 $9554 $977 10000
Expenditures by State Activity
Numbers may not add due to rounding
9
Expenditures by Activity Group
10
Teaching626Teaching Support
107
Principals Office58
Other Student Support149
Central Administration
60
$9554Million
Numbers may not add due to rounding
bull Teaching - Includes expenditures related to direct instruction of students Includes instructional materials basic instructional and student supplies but does not include textbooks or instructional software
bull Teaching Support ndash includes support services related to teaching and student well-being Includes counseling pupil safety health related services instructional professional development textbooks and instructional software
bull Principalrsquos Office ndash Includes management and coordination at the school level Includes the duties of the principal assistant principal attendance specialists and school clerical staff
bull Other Support ndash Includes activities foundational to student success and the operation of schools but not directly in the context of student instruction Includes Nutrition Services Maintenance Custodial Services Grounds Utilities and Information Systems
bull Central Administration ndash Includes those activities related to management regulation and control at the district level such as the Board of Directors Superintendentrsquos Office Human Resources Finance and Education Leaders Also includes the management and administrative components of support areas such as Nutrition Services Transportation and Building Maintenance
State Activity Groups Defined
11
Major Object2016-17Actual
2017-18Adopted
2018-19Rec
Change 2018-19 vs
2017-18
2018-19 Percent of
Total
0 Debit Transfer $74 $31 $36 $04 04
1 Credit Transfer ($74) ($31) ($36) ($04) (04)
2 Cert Salaries $3340 $3949 $4417 $468 462
3 Class Salaries $1386 $1565 $1683 $118 176
4 Employee Benefits $1619 $1873 $2033 $160 213
5 Supplies $297 $387 $498 $111 52
7 Purchased Services $860 $793 $907 $114 95
8 Travel $10 $06 $07 $00 01
9 Capital Outlay $09 $04 $10 $06 01
Total $7522 $8577 $9554 $977 1000
Expenditures by State Object
12
(Dollars in Millions)
Numbers may not add due to rounding
Expenditures by State Object
13
Certificated Salaries462
Classified Salaries176
Employee Benefits213
Supplies Materials52
Purchased Services95
Chart ExcludesTravel 07Capital Outlay 10
$9554Million
Numbers may not add due to rounding
Comparison of Direct Services to Support Services
14
bull Direct Services - $7909M (828)ndash School allocation budget (Weighted Staffing Standard formula)ndash Centrally held budget for staff and supplies exclusively in the schools
such as nurses instructional assistants custodians bus drivers and food service workers
bull Support Services- $1645M (172)ndash Support staff not in schools but instrumental in running the districtndash Activities such as cost of processing payroll paying bills administering
programs managing grants hiring staff warehouse and delivery staff and technology support
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
State Funding General FundDistrict Expenses
Technology $72 $63
Utilities $151 $133
Insurance $31 $28
Curriculum amp Textbooks $77 $58
Other Supplies $154 $134
Library Materials $10 $05
Professional Development $12 $127
Facilities Maintenance $90 $127
Security and Student Safety $04 $10
Central Office $58 $98
Total $660 $782
Numbers may not add due to rounding 15
Associated Student Body
16
bull The Associated Student Body (ASB) Fund is used to account for funds raised by students to support optional extra-curricular activities that promote the cultural athletic recreational or social (CARS) growth of students
bull All ASB revenues are restricted to the extracurricular benefit of students
bull The cost of the Fund Analyst position and related training supplies is paid from the General Fund and not included in the ASB budget
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance $ 3614709 $ 3595430 $ 4032430 Total Revenue amp Other Financing Sources 5384339 7144000 6832000 Total Expenditures 5403618 6707000 6779000
Ending Fund Balance $ 3595430 $ 4032430 $ 4085430
Debt Service
17
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance 12894145$ 1334899$ 1330732$ Total Revenue amp Other Financing Sources 8801053$ 2590428$ 2714959$ Total Expenditures 20386551$ 2576650$ 2698325$
Ending Fund Balance 1308646$ 1348677$ 1347366$
bull 2018-19 Only Debt Service is for the John Stanford Center Bond Principal and Interest
bull Estimated Amount Outstanding 9118 is $24120000
Capital Fund
18
Actual Budget Recommended2016-17 2017-18 2018-19
Beginning Fund Balance 42065394 4652192 60760282
Total Revenue and Other Financing Sources 190650783 279141899 280532333
Total Direct Expenditures and Transfers 205661484 279592533 326809824
Ending Fund Balance 27054693$ 4201558$ 14482791$
Includes assumtion and unkowns
5-11-18
NA
Summary Sheets
FTEs FY 18
bull July 16 ndash Budget submittal to ESD for error checking
bull July 11 ndash Board Action to adopt FY18-19 budget
bull August 17 ndash Budget loaded into SAP financial system
bull September 4 ndash Approved budget due to ESD
Next Steps
19
1 Districtwide Staff FTE Summary
2 Link to School Funding Allocations
Appendix
20
SchoolBoardActionReport_2018_19_Budget_Adoption
School Board Action Report
1 TITLE
2 PURPOSE
3 RECOMMENDED MOTION
4 BACKGROUND INFORMATION
5 FISCAL IMPACTREVENUE SOURCE
6 COMMUNITY ENGAGEMENT
7 EQUITY ANALYSIS
8 STUDENT BENEFIT
9 WHY BOARD ACTION IS NECESSARY
10 POLICY IMPLICATION
11 BOARD COMMITTEE RECOMMENDATION
12 TIMELINE FOR IMPLEMENTATION
13 ATTACHMENTS
Budget Resolution_2017_18_18 Fixing and Adopting Budget
Budget Introduction presentationpdf
Slide Number 1
Agenda
Recommended FY18-19Budget Summary
Enrollment ndash October Headcount
Enrollment Annual Average Full Time Equivalent (AAFTE)
General Fund Resources
Expenditures by State Program
Expenditures by Program
Expenditures by State Activity
Expenditures by Activity Group
State Activity Groups Defined
Expenditures by State Object
Expenditures by State Object
Comparison of Direct Services to Support Services
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
Associated Student Body
Debt Service
Capital Fund
Next Steps
Appendix
FY 2017-18 Capital Funded FTE and Salary amp Benefits
Capital Department Staff
FTE
Salary amp Benefits
Capital Buildings FTE
5819
Direct FTE
3695
Direct Capital Staff
3695
4696255
Indirect FTE
2124
Indirect Capital Funded Staff
2124
2378145
Capital Department Total
5819
$ 7074400
Capital Buildings Staff Salaries amp Benefits
7074400
Technology Department (DoTS) Staff
Direct
4696255
Indirect
2378145
FTE
Salary amp Benefits
DoTS Capital Funded Staff Total
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Direct Capital Department Staff
3695
4696255
Indirect Capital Funded Staff
2124
2378145
DoTS Capital Funded Staff
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Data Based on FY 18
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Which BAs are based on salary What is the 10K forhellipmedical
Direct Capital Department Staff
3695
470
Indirect Capital Funded Staff
2124
240
DoTS Capital Funded Staff
9300
1273
This chart is what was used 3-20-18
Total Capital Funded Staff
15119
$1983
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Amounts are in Millions
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
10948928
144254096
142842528
116205501
81
38997523
BTA IV Levy
142842528
116205501
81
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
(10335254)
BEX IV Levy
91772534
86690866
94
BTA III Levy
50500981
1456650
15824717
9716942
61
42240689
BTA III Levy
15824717
9716942
61
BEX III Bond
4185681
533944
3626194
1849359
51
2870266
BEX III Bond
3626194
1849359
51
BTA II Levy
1257339
2800
0
0
0
1260139
BTA II Levy
0
0
0
BEX II Levy
667002
3943
647816
323908
50
347037
BEX II Levy
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
17278190
CEP CS 2
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
0
Capital Capacity Reserve 3
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
$92658590
Grand Total
$279592533
$216042762
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
1090
14430
14280
11620
81
3900
BTA IV Levy
14284
11621
81
BEX IV Levy
(5530)
13160
9180
8670
94
(1030)
BEX IV Levy
9177
8670
94
BTA III Levy
5050
150
1580
970
61
4220
BTA III Levy
1582
972
61
BEX III Bond
420
050
360
180
50
290
BEX III Bond
363
185
51
BTA II Levy
130
000
000
000
0
130
BTA II Levy
000
000
0
BEX II Levy
070
000
060
030
50
030
BEX II Levy
065
030
46
CEP CS 2
1480
380
140
130
93
1730
CEP CS 2
138
126
91
Capital Capacity Reserve 3
000
000
2350
000
0
000
Capital Capacity Reserve 3
2350
000
0
Grand Total
2710
28171
27960
21600
77
9270
Grand Total
27959
21604
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
BTA IV Levy
1090
14430
14280
11620
3900
BTA IV Levy
14284
11621
BEX IV Levy
(5530)
13160
9180
8670
(1030)
BEX IV Levy
9177
8670
BTA III Levy
5050
150
1580
970
4220
BTA III Levy
1582
972
BEX III Bond
420
050
360
180
290
BEX III Bond
363
185
This is what was originally used 31918
BTA II Levy
130
000
000
000
130
BTA II Levy
000
000
BEX II Levy
070
000
060
030
030
BEX II Levy
065
030
CEP CS 2
1480
380
140
130
1730
Anticipated Funds
CEP CS 2
138
126
Capital Capacity Reserve 3
000
000
2350
000
000
36860
Capital Capacity Reserve 3
2350
000
Grand Total
2710
28171
27960
21600
9270
Grand Total
27959
21604
1 Includes actuals and projected spending April 2018 through August 2018
1 Includes General Fund and Debt Service Fund Transfers
4 At Budget Adoption the Capital Capacity Reserve is Assumed to be 100 Spent
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent Reserve Funding is 10 direct expenditures
Numbers may not add up precicely due to rounding
For Book
Without Transfers
Actual
Budget
Recommended
2016-17
2017-18
2018-19
Beginning Fund Balance
42065394
4652192
60760282
was reduced on 52118 to match -11 accounting
Total Revenue and Other Financing Sources
190650783
279141899
280532333
Total Direct Expenditures and Transfers
205661484
279592533
326809824
$ 27054693
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482791
22402501
Did not spend 10 reserve in 2016-17
56558724
Did not spend 10 reserve of 23502094 and did not need 60M cash flow bond Started off with 22402512 higher fund balance than anticipated due to unspent reserve in 16-17 List all projects that were deferredhellip
For Work Session in May
Actual
Actual amp Projected
Recommended
22402501
2016-17
2017-18
2018-19
Beginning Fund Balance
$ 42065394
$ 27054693
$ 60760282
Total Revenue amp Other Financing Sources
190650783
219917427
280532332
donrsquot use
Total Expenditure amp Transfer
205661484
186211838
326809824
Ending Fund Balance
$ 27054693
$ 60760282
$ 14482790
Updated 511
Beginning balances to do not match due to $11 accounting issue
With Transfer
Actual
Budget
Recommended
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
2016-17
2017-18
2018-19
BTA IV Levy
10948928
88577743
142842528
107133495
75
this originally included a 60M cash flow bond If the ebond was there the new total is $148577743
Beginning Fund Balance
$ 42065394
$ 4652192
$ 60760282
BEX IV Levy
(55278668)
125751088
91772534
85917745
94
eRate collection estimate too high
Total Revenue amp Other Financing Sources
190650783
279141899
280532332
BTA III Levy
50500981
1554035
15824717
9396053
59
Total Transfers
25728483
23385202
BEX III Bond
4185681
51073
3626194
1849359
51
No longer anticipating solar grant funds
Total Expenditure
179933001
279592533
303424622
donrsquot use
BTA II Levy
1252589
24875
0
0
0
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482790
BEX II Levy
667002
11306
647816
323908
50
CEP CS 2
14778189
3947306
1376650
1256650
91
51518
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27054702
219917426
$279592533
$205877210
74
Identify all deferred projects
Identify all sources of revenue not recd
Identify what was accelerated in BTA IBV causing this negative
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Without Transfers
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
Recommended
use
BTA IV Levy
10948928
144254096
142842528
116205501
81
2018-19
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
Beginning Fund Balance
60760282
BTA III Levy
50500981
1456650
15824717
9716942
61
Total Revenue and Other Financing Sources
280532333
BEX III Bond
4185681
533944
3626194
1849359
51
Total Direct Expenditures and Transfers
326809824
BTA II Levy
1257339
2800
0
0
0
Ending Fund Balance
$ 14482791
BEX II Levy
667002
3943
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
Remember projects are to the right of the charts
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Updated 521
old levy not updated
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-19
Inter-Fund Transfers 2018-19 1
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864351
4492571
67975234
28951221
BTA III Levy
42658963
7570000
-
24933749
25295214
BEX III Bond
2387395
33890
-
2100000
321285
BTA II Levy
1277464
12248
-
- 0
1289712
BEX II Levy
100400
500
-
- 0
100900
CEP CS 2
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 3
-
-
-
27584057
(27584057)
Grand Total
$60760282
$280532332
$23385202
$303424622
$14482790
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
52318
good one
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-191
Inter-Fund Transfers 2018-19 2
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864352
4492571
67975234
28951222
BTA III Levy
42658963
7570000
0
24933749
25295214
BEX III Bond
2387395
33890
0
2100000
321285
BTA II Levy
1277464
12248
0
0
1289712
BEX II Levy
100400
500
0
0
100900
CEP CS 3
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 4
0
0
0
27584057
(27584057)
Grand Total
$60760282
$280532333
$23385202
$303424622
$14482791
1 Includes Levy and Non-Levy Funding Sources
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Major Construction Projects
172355592
See to right for summary of expenditures
Infrastructure
57250528
District Wide Projects
42934446
Program Reserves
30884057
Transfers (Debt Service amp General Fund)
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809825
Or
Recommended
FY 2018-19
Additions Modernizations and Re-Openings
172355592
Academics and Capacity Management
12280271
Athletics Fields Tracks and Lights
4384481
Districtwide Support
19429175
Facility Improvements
11718646
Seismic Improvements
11699510
Support Services
11225000
Program Reserves
30884057
Technology Enhancements and Modernizations
29447890
Transfers
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809824
FY 18 Adopted Capital Projects Fund
27959253300
Expenditures Budget
Actuals
Source
FY 2017-2018 Beginning Balance Actuals
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
Source
FY 2017-2018 Beginning Balance
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
BTA IV Levy
10948928
144254096
(2500000)
113705501
38997523
BTA IV Levy
1004521
144254096
(2500000)
142842528
(83911)
BEX IV Levy
(55278668)
131634280
0
86690866
(10335254)
BEX IV Levy
(70753336)
131634280
0
91772534
(30891590)
BTA III Levy
50500981 Coan Melissa L Coan Melissa LGrants for $10269 in negative
1456650
0
9716942
42240689
BTA III Levy
52782971
1456650
0
15824717
38414904
BEX III Bond
4185681
533944
0
1849359
2870266
BEX III Bond
4422462
533944
0
3626194
1330212
BTA II Levy
1252589
2800
0
0
1255389
BTA II Levy
1200000
2800
0
0
1202800
BEX II Levy
667002
3943
0
323908
347037
BEX II Levy
662939
3943
0
647816
19066
CEP CS 3
14778190
1256186
2500000
1256650
17277726
CEP CS 3
15332635
1256186
2500000
1376650
17712171
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Grand Total
$27054703
$279141899
$0
$237045320
$69151282
Grand Total
$4652192
$279141899
$0
$279592533
$4201558
1 Includes an as-needed Cash Flow Loan
1 Includes an as-needed Cash Flow Loan
2 Includes General Fund and Debt Service Fund Transfers
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4 Assumes Capital Capacity Reserve is 100 Spent
4 Assumes Capital Capacity Reserve is 100 Spent
14778189
79
Coe
500k
eckstein
Current Year Status Update
Slide 1
Adopted Capital Budget by Fund
Capital Infrastructure
Commitments
Debt Service
Slide 3
Capital DW Works and FTE
FTE Budget FY 18 quoted
Estimated 2018-19 Revenue
Slide 2
FY 19 Preliminary Plan (Capital Projects List)
This is what we knowhellip
Include Transfers
rounded to 100ths
Slide 4
Commitments - Debt Service
1122
Unkown Exp -
Unknown Rev -
24776
15097
9714
5896
7295
Property Aquistion
79 M Coe
FY 17
FY 16
FY 15
FY 14
FY 13
FY 12
CSR
CSR
Expenditures By FY
205661484
247768013
150977097
97145211
58964390
72957214
Reserve Spending
Adopted
300245922
3173
237
1821
1158
107
Nutrition Services Eq
capital reserve
24956131
268
19
15337
99
108
Assumed Capacity
BEX V and deferrment (FY 19 also)
275289791
291
218
167
106
97
Contingency requests for QA and Bagley
Not addressed
budget spent vs adopted
68
78
64
53
51
68
Future Startup Costs
Program Placement - Curriculum
Core 24
Skills Center
Early Learning
K3 Class Reduction Grant
GF
Need to finalize
5914
6393
6894
7531
7897
8577
nutrition Services
5698
6117
6481
7106
7522
8077
Rolls for non major projects
09634764964
09568277804
09400928343
09435665914
09525136128
09417045587
Property Aquistion
Oly Hills amp WilPac Carryforward
1 | P a g e
Seattle School District 1 Board Resolution
Resolution No 201718-18
A RESOLUTION of the Board of Directors of Seattle School District No 1 King County Seattle Washington to fix and adopt the 2018-19 budget WHEREAS WAC 392-123-054 requires that the Board of Directors of every school district meet for the purpose of fixing and adopting the budget of the district for the ensuing fiscal year and WHEREAS public notices were published on June 11 2018 and June 18 2018 announcing that the Board of Directors of Seattle School District No 1 King County Washington would meet in a public meeting on June 27 2018 for the purpose of holding a required public hearing regarding the 2018ndash2019 Fiscal Budget of the district and WHEREAS the Board of Directors has been requested to approve operating transfers from the Capital Projects Fund to the Debt Service Fund up the amount of $ 2688325 and WHEREAS pursuant to RCW 28A320330 the Board of Directors has been requested to approve operating transfers from the Capital Projects Fund up to the amount of $ 20696877 to the General Fund for certain major renovations facility repairs and technology - related expenditures and
WHEREAS pursuant to RCW 28A335060 the Board of Directors has been requested to redirect revenues derived from the rental and lease of real property for 2018ndash2019 to be used exclusively for nonrecurring costs related to operating school facilities up to a maximum of $ 3935389 now therefore
NOW THEREFORE BE IT RESOLVED that the Seattle School Board of Directors has determined that the final appropriation level of expenditures for each fund in 2018ndash2019 will be as follows APPROPRIATION LEVEL
A General Fund $ 955448694
B Associated Student Body Fund $ 6779000
C Debt Service Fund $ 2698325
D Capital Projects Fund $ 303424622
2 | P a g e
RESOLVED that the Seattle School Board of Directors has determined that the four-year financial forecast is as follows
2018-19 2019-20 2020-21 2021-22
Enrollment 53064 53934 54740 55206
General FundTotal Resources 1000856296$ 927078318$ 944334840$ 961977100$ Total Expenditures 955448694$ 970928155$ 1000056000$ 1030057680$ Contribution To(From) Fund Balance 45407602$ (43849837)$ (55721160)$ (68080580)$
Capital FundTotal Resources 341292614$ 221292878$ 202412002$ 198818952$ Total Expenditures 303424622$ 193272675$ 175007317$ 141723981$ Other Financing Uses- Transfers Out 23385202$ 23514402$ 23646827$ 23778183$ Contribution To(From) Fund Balance 14482790$ 4505801$ 3757858$ 33316788$
RESOLVED that the Board of Directors of Seattle School District No 1 King County Washington approves in a meeting thereof held July 11 2018 operating transfers from the Capital Projects Fund to the Debt Service Fund up to the amount of $ 2688325 and Capital Projects Fund transfer up to the amount of $ 20696877 to the General Fund and to redirect up to $ 3935389 of rental and lease revenue to the General Fund
ADOPTED by the Board of Directors of Seattle School District No 1 King County Washington at a regular open public meeting thereof held this 11th day of July 2018 the following Directors being present and voting in favor of the resolution
___________________________________ _________________________________ Leslie Harris President Richard Burke Vice-President ___________________________________ __________________________________ Jill Geary Member-at-Large Scott Pinkham Member ___________________________________ __________________________________ Eden Mack Member Zachary DeWolf Member
3 | P a g e
___________________________________ ATTEST _________________________ Betty Patu Member Dr Larry Nyland Superintendent Secretary Board of Directors Seattle School District No 1 King County WA
Presentation on 2018-19 Budget
Board MeetingJune 27 2018
1
1 Recommended FY18-19 Budget Summary2 Enrollment3 General Fund Resources4 Expenditures by State Program5 Expenditures by State Activity6 Expenditures by State Object7 Comparison of Direct Services to Support Services8 Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY 2018-199 Associated Student Body 10 Debt Service11 Capital Fund12 Next Steps13 Appendix
1 District wide staffing2 Link to School Funding Allocations
Agenda
2
GeneralFund
ASBFund
Debt Service
Fund
Capital Fund
Beginning Fund Balance $899 $40 $13 $608
Revenue and Other FinancingSources
$9575 $68 $27 $2805
Expenditures $9554 $68 $27 $3034
Transfers Out $234
Net Operating Activities (Use of Fund Balance)
$21 $00 $00 ($463)
Ending Fund Balance $919 $41 $13 $145
Recommended FY18-19Budget Summary
(Dollars in Millions)
3Numbers may not add due to rounding
Enrollment ndash October Headcount
4
Actual enrollment per OSPI report 1251H Estimated 2018-19 enrollment provided by Seattlersquos Enrollment Planning Department
Num
ber of Students 49701
50998
5205352300
53091
5338653667
48000
49000
50000
51000
52000
53000
54000
2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 est for 18-19
Enrollment Annual Average Full Time Equivalent (AAFTE)
5
46984
48806
49974 51101
52578 53226
47174
48529 49677
50334
52401 52530
40000
42000
44000
46000
48000
50000
52000
54000
2012-13 2013-14 2014-15 2015-16 2016-17 2017-18
Variance Between Planned Students and Actual
Budget Actual
Source OSPI Reports 1251 for Actual (2017-18 is thru May) and F-195 for Budget Enrollment excludes Running Start Dropout Reengagement and Summer School
Other Student Support (Food Services Utilities Transportation etc)
$1237 $1344 $1423 $79 1490
Central Administration $468 $512 $573 $61 600
Total Expenditures $7522 $8577 $9554 $977 10000
Expenditures by State Activity
Numbers may not add due to rounding
9
Expenditures by Activity Group
10
Teaching626Teaching Support
107
Principals Office58
Other Student Support149
Central Administration
60
$9554Million
Numbers may not add due to rounding
bull Teaching - Includes expenditures related to direct instruction of students Includes instructional materials basic instructional and student supplies but does not include textbooks or instructional software
bull Teaching Support ndash includes support services related to teaching and student well-being Includes counseling pupil safety health related services instructional professional development textbooks and instructional software
bull Principalrsquos Office ndash Includes management and coordination at the school level Includes the duties of the principal assistant principal attendance specialists and school clerical staff
bull Other Support ndash Includes activities foundational to student success and the operation of schools but not directly in the context of student instruction Includes Nutrition Services Maintenance Custodial Services Grounds Utilities and Information Systems
bull Central Administration ndash Includes those activities related to management regulation and control at the district level such as the Board of Directors Superintendentrsquos Office Human Resources Finance and Education Leaders Also includes the management and administrative components of support areas such as Nutrition Services Transportation and Building Maintenance
State Activity Groups Defined
11
Major Object2016-17Actual
2017-18Adopted
2018-19Rec
Change 2018-19 vs
2017-18
2018-19 Percent of
Total
0 Debit Transfer $74 $31 $36 $04 04
1 Credit Transfer ($74) ($31) ($36) ($04) (04)
2 Cert Salaries $3340 $3949 $4417 $468 462
3 Class Salaries $1386 $1565 $1683 $118 176
4 Employee Benefits $1619 $1873 $2033 $160 213
5 Supplies $297 $387 $498 $111 52
7 Purchased Services $860 $793 $907 $114 95
8 Travel $10 $06 $07 $00 01
9 Capital Outlay $09 $04 $10 $06 01
Total $7522 $8577 $9554 $977 1000
Expenditures by State Object
12
(Dollars in Millions)
Numbers may not add due to rounding
Expenditures by State Object
13
Certificated Salaries462
Classified Salaries176
Employee Benefits213
Supplies Materials52
Purchased Services95
Chart ExcludesTravel 07Capital Outlay 10
$9554Million
Numbers may not add due to rounding
Comparison of Direct Services to Support Services
14
bull Direct Services - $7909M (828)ndash School allocation budget (Weighted Staffing Standard formula)ndash Centrally held budget for staff and supplies exclusively in the schools
such as nurses instructional assistants custodians bus drivers and food service workers
bull Support Services- $1645M (172)ndash Support staff not in schools but instrumental in running the districtndash Activities such as cost of processing payroll paying bills administering
programs managing grants hiring staff warehouse and delivery staff and technology support
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
State Funding General FundDistrict Expenses
Technology $72 $63
Utilities $151 $133
Insurance $31 $28
Curriculum amp Textbooks $77 $58
Other Supplies $154 $134
Library Materials $10 $05
Professional Development $12 $127
Facilities Maintenance $90 $127
Security and Student Safety $04 $10
Central Office $58 $98
Total $660 $782
Numbers may not add due to rounding 15
Associated Student Body
16
bull The Associated Student Body (ASB) Fund is used to account for funds raised by students to support optional extra-curricular activities that promote the cultural athletic recreational or social (CARS) growth of students
bull All ASB revenues are restricted to the extracurricular benefit of students
bull The cost of the Fund Analyst position and related training supplies is paid from the General Fund and not included in the ASB budget
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance $ 3614709 $ 3595430 $ 4032430 Total Revenue amp Other Financing Sources 5384339 7144000 6832000 Total Expenditures 5403618 6707000 6779000
Ending Fund Balance $ 3595430 $ 4032430 $ 4085430
Debt Service
17
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance 12894145$ 1334899$ 1330732$ Total Revenue amp Other Financing Sources 8801053$ 2590428$ 2714959$ Total Expenditures 20386551$ 2576650$ 2698325$
Ending Fund Balance 1308646$ 1348677$ 1347366$
bull 2018-19 Only Debt Service is for the John Stanford Center Bond Principal and Interest
bull Estimated Amount Outstanding 9118 is $24120000
Capital Fund
18
Actual Budget Recommended2016-17 2017-18 2018-19
Beginning Fund Balance 42065394 4652192 60760282
Total Revenue and Other Financing Sources 190650783 279141899 280532333
Total Direct Expenditures and Transfers 205661484 279592533 326809824
Ending Fund Balance 27054693$ 4201558$ 14482791$
Includes assumtion and unkowns
5-11-18
NA
Summary Sheets
FTEs FY 18
bull July 16 ndash Budget submittal to ESD for error checking
bull July 11 ndash Board Action to adopt FY18-19 budget
bull August 17 ndash Budget loaded into SAP financial system
bull September 4 ndash Approved budget due to ESD
Next Steps
19
1 Districtwide Staff FTE Summary
2 Link to School Funding Allocations
Appendix
20
SchoolBoardActionReport_2018_19_Budget_Adoption
School Board Action Report
1 TITLE
2 PURPOSE
3 RECOMMENDED MOTION
4 BACKGROUND INFORMATION
5 FISCAL IMPACTREVENUE SOURCE
6 COMMUNITY ENGAGEMENT
7 EQUITY ANALYSIS
8 STUDENT BENEFIT
9 WHY BOARD ACTION IS NECESSARY
10 POLICY IMPLICATION
11 BOARD COMMITTEE RECOMMENDATION
12 TIMELINE FOR IMPLEMENTATION
13 ATTACHMENTS
Budget Resolution_2017_18_18 Fixing and Adopting Budget
Budget Introduction presentationpdf
Slide Number 1
Agenda
Recommended FY18-19Budget Summary
Enrollment ndash October Headcount
Enrollment Annual Average Full Time Equivalent (AAFTE)
General Fund Resources
Expenditures by State Program
Expenditures by Program
Expenditures by State Activity
Expenditures by Activity Group
State Activity Groups Defined
Expenditures by State Object
Expenditures by State Object
Comparison of Direct Services to Support Services
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
Associated Student Body
Debt Service
Capital Fund
Next Steps
Appendix
FY 2017-18 Capital Funded FTE and Salary amp Benefits
Capital Department Staff
FTE
Salary amp Benefits
Capital Buildings FTE
5819
Direct FTE
3695
Direct Capital Staff
3695
4696255
Indirect FTE
2124
Indirect Capital Funded Staff
2124
2378145
Capital Department Total
5819
$ 7074400
Capital Buildings Staff Salaries amp Benefits
7074400
Technology Department (DoTS) Staff
Direct
4696255
Indirect
2378145
FTE
Salary amp Benefits
DoTS Capital Funded Staff Total
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Direct Capital Department Staff
3695
4696255
Indirect Capital Funded Staff
2124
2378145
DoTS Capital Funded Staff
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Data Based on FY 18
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Which BAs are based on salary What is the 10K forhellipmedical
Direct Capital Department Staff
3695
470
Indirect Capital Funded Staff
2124
240
DoTS Capital Funded Staff
9300
1273
This chart is what was used 3-20-18
Total Capital Funded Staff
15119
$1983
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Amounts are in Millions
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
10948928
144254096
142842528
116205501
81
38997523
BTA IV Levy
142842528
116205501
81
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
(10335254)
BEX IV Levy
91772534
86690866
94
BTA III Levy
50500981
1456650
15824717
9716942
61
42240689
BTA III Levy
15824717
9716942
61
BEX III Bond
4185681
533944
3626194
1849359
51
2870266
BEX III Bond
3626194
1849359
51
BTA II Levy
1257339
2800
0
0
0
1260139
BTA II Levy
0
0
0
BEX II Levy
667002
3943
647816
323908
50
347037
BEX II Levy
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
17278190
CEP CS 2
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
0
Capital Capacity Reserve 3
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
$92658590
Grand Total
$279592533
$216042762
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
1090
14430
14280
11620
81
3900
BTA IV Levy
14284
11621
81
BEX IV Levy
(5530)
13160
9180
8670
94
(1030)
BEX IV Levy
9177
8670
94
BTA III Levy
5050
150
1580
970
61
4220
BTA III Levy
1582
972
61
BEX III Bond
420
050
360
180
50
290
BEX III Bond
363
185
51
BTA II Levy
130
000
000
000
0
130
BTA II Levy
000
000
0
BEX II Levy
070
000
060
030
50
030
BEX II Levy
065
030
46
CEP CS 2
1480
380
140
130
93
1730
CEP CS 2
138
126
91
Capital Capacity Reserve 3
000
000
2350
000
0
000
Capital Capacity Reserve 3
2350
000
0
Grand Total
2710
28171
27960
21600
77
9270
Grand Total
27959
21604
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
BTA IV Levy
1090
14430
14280
11620
3900
BTA IV Levy
14284
11621
BEX IV Levy
(5530)
13160
9180
8670
(1030)
BEX IV Levy
9177
8670
BTA III Levy
5050
150
1580
970
4220
BTA III Levy
1582
972
BEX III Bond
420
050
360
180
290
BEX III Bond
363
185
This is what was originally used 31918
BTA II Levy
130
000
000
000
130
BTA II Levy
000
000
BEX II Levy
070
000
060
030
030
BEX II Levy
065
030
CEP CS 2
1480
380
140
130
1730
Anticipated Funds
CEP CS 2
138
126
Capital Capacity Reserve 3
000
000
2350
000
000
36860
Capital Capacity Reserve 3
2350
000
Grand Total
2710
28171
27960
21600
9270
Grand Total
27959
21604
1 Includes actuals and projected spending April 2018 through August 2018
1 Includes General Fund and Debt Service Fund Transfers
4 At Budget Adoption the Capital Capacity Reserve is Assumed to be 100 Spent
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent Reserve Funding is 10 direct expenditures
Numbers may not add up precicely due to rounding
For Book
Without Transfers
Actual
Budget
Recommended
2016-17
2017-18
2018-19
Beginning Fund Balance
42065394
4652192
60760282
was reduced on 52118 to match -11 accounting
Total Revenue and Other Financing Sources
190650783
279141899
280532333
Total Direct Expenditures and Transfers
205661484
279592533
326809824
$ 27054693
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482791
22402501
Did not spend 10 reserve in 2016-17
56558724
Did not spend 10 reserve of 23502094 and did not need 60M cash flow bond Started off with 22402512 higher fund balance than anticipated due to unspent reserve in 16-17 List all projects that were deferredhellip
For Work Session in May
Actual
Actual amp Projected
Recommended
22402501
2016-17
2017-18
2018-19
Beginning Fund Balance
$ 42065394
$ 27054693
$ 60760282
Total Revenue amp Other Financing Sources
190650783
219917427
280532332
donrsquot use
Total Expenditure amp Transfer
205661484
186211838
326809824
Ending Fund Balance
$ 27054693
$ 60760282
$ 14482790
Updated 511
Beginning balances to do not match due to $11 accounting issue
With Transfer
Actual
Budget
Recommended
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
2016-17
2017-18
2018-19
BTA IV Levy
10948928
88577743
142842528
107133495
75
this originally included a 60M cash flow bond If the ebond was there the new total is $148577743
Beginning Fund Balance
$ 42065394
$ 4652192
$ 60760282
BEX IV Levy
(55278668)
125751088
91772534
85917745
94
eRate collection estimate too high
Total Revenue amp Other Financing Sources
190650783
279141899
280532332
BTA III Levy
50500981
1554035
15824717
9396053
59
Total Transfers
25728483
23385202
BEX III Bond
4185681
51073
3626194
1849359
51
No longer anticipating solar grant funds
Total Expenditure
179933001
279592533
303424622
donrsquot use
BTA II Levy
1252589
24875
0
0
0
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482790
BEX II Levy
667002
11306
647816
323908
50
CEP CS 2
14778189
3947306
1376650
1256650
91
51518
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27054702
219917426
$279592533
$205877210
74
Identify all deferred projects
Identify all sources of revenue not recd
Identify what was accelerated in BTA IBV causing this negative
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Without Transfers
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
Recommended
use
BTA IV Levy
10948928
144254096
142842528
116205501
81
2018-19
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
Beginning Fund Balance
60760282
BTA III Levy
50500981
1456650
15824717
9716942
61
Total Revenue and Other Financing Sources
280532333
BEX III Bond
4185681
533944
3626194
1849359
51
Total Direct Expenditures and Transfers
326809824
BTA II Levy
1257339
2800
0
0
0
Ending Fund Balance
$ 14482791
BEX II Levy
667002
3943
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
Remember projects are to the right of the charts
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Updated 521
old levy not updated
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-19
Inter-Fund Transfers 2018-19 1
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864351
4492571
67975234
28951221
BTA III Levy
42658963
7570000
-
24933749
25295214
BEX III Bond
2387395
33890
-
2100000
321285
BTA II Levy
1277464
12248
-
- 0
1289712
BEX II Levy
100400
500
-
- 0
100900
CEP CS 2
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 3
-
-
-
27584057
(27584057)
Grand Total
$60760282
$280532332
$23385202
$303424622
$14482790
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
52318
good one
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-191
Inter-Fund Transfers 2018-19 2
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864352
4492571
67975234
28951222
BTA III Levy
42658963
7570000
0
24933749
25295214
BEX III Bond
2387395
33890
0
2100000
321285
BTA II Levy
1277464
12248
0
0
1289712
BEX II Levy
100400
500
0
0
100900
CEP CS 3
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 4
0
0
0
27584057
(27584057)
Grand Total
$60760282
$280532333
$23385202
$303424622
$14482791
1 Includes Levy and Non-Levy Funding Sources
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Major Construction Projects
172355592
See to right for summary of expenditures
Infrastructure
57250528
District Wide Projects
42934446
Program Reserves
30884057
Transfers (Debt Service amp General Fund)
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809825
Or
Recommended
FY 2018-19
Additions Modernizations and Re-Openings
172355592
Academics and Capacity Management
12280271
Athletics Fields Tracks and Lights
4384481
Districtwide Support
19429175
Facility Improvements
11718646
Seismic Improvements
11699510
Support Services
11225000
Program Reserves
30884057
Technology Enhancements and Modernizations
29447890
Transfers
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809824
FY 18 Adopted Capital Projects Fund
27959253300
Expenditures Budget
Actuals
Source
FY 2017-2018 Beginning Balance Actuals
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
Source
FY 2017-2018 Beginning Balance
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
BTA IV Levy
10948928
144254096
(2500000)
113705501
38997523
BTA IV Levy
1004521
144254096
(2500000)
142842528
(83911)
BEX IV Levy
(55278668)
131634280
0
86690866
(10335254)
BEX IV Levy
(70753336)
131634280
0
91772534
(30891590)
BTA III Levy
50500981 Coan Melissa L Coan Melissa LGrants for $10269 in negative
1456650
0
9716942
42240689
BTA III Levy
52782971
1456650
0
15824717
38414904
BEX III Bond
4185681
533944
0
1849359
2870266
BEX III Bond
4422462
533944
0
3626194
1330212
BTA II Levy
1252589
2800
0
0
1255389
BTA II Levy
1200000
2800
0
0
1202800
BEX II Levy
667002
3943
0
323908
347037
BEX II Levy
662939
3943
0
647816
19066
CEP CS 3
14778190
1256186
2500000
1256650
17277726
CEP CS 3
15332635
1256186
2500000
1376650
17712171
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Grand Total
$27054703
$279141899
$0
$237045320
$69151282
Grand Total
$4652192
$279141899
$0
$279592533
$4201558
1 Includes an as-needed Cash Flow Loan
1 Includes an as-needed Cash Flow Loan
2 Includes General Fund and Debt Service Fund Transfers
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4 Assumes Capital Capacity Reserve is 100 Spent
4 Assumes Capital Capacity Reserve is 100 Spent
14778189
79
Coe
500k
eckstein
Current Year Status Update
Slide 1
Adopted Capital Budget by Fund
Capital Infrastructure
Commitments
Debt Service
Slide 3
Capital DW Works and FTE
FTE Budget FY 18 quoted
Estimated 2018-19 Revenue
Slide 2
FY 19 Preliminary Plan (Capital Projects List)
This is what we knowhellip
Include Transfers
rounded to 100ths
Slide 4
Commitments - Debt Service
1122
Unkown Exp -
Unknown Rev -
24776
15097
9714
5896
7295
Property Aquistion
79 M Coe
FY 17
FY 16
FY 15
FY 14
FY 13
FY 12
CSR
CSR
Expenditures By FY
205661484
247768013
150977097
97145211
58964390
72957214
Reserve Spending
Adopted
300245922
3173
237
1821
1158
107
Nutrition Services Eq
capital reserve
24956131
268
19
15337
99
108
Assumed Capacity
BEX V and deferrment (FY 19 also)
275289791
291
218
167
106
97
Contingency requests for QA and Bagley
Not addressed
budget spent vs adopted
68
78
64
53
51
68
Future Startup Costs
Program Placement - Curriculum
Core 24
Skills Center
Early Learning
K3 Class Reduction Grant
GF
Need to finalize
5914
6393
6894
7531
7897
8577
nutrition Services
5698
6117
6481
7106
7522
8077
Rolls for non major projects
09634764964
09568277804
09400928343
09435665914
09525136128
09417045587
Property Aquistion
Oly Hills amp WilPac Carryforward
2 | P a g e
RESOLVED that the Seattle School Board of Directors has determined that the four-year financial forecast is as follows
2018-19 2019-20 2020-21 2021-22
Enrollment 53064 53934 54740 55206
General FundTotal Resources 1000856296$ 927078318$ 944334840$ 961977100$ Total Expenditures 955448694$ 970928155$ 1000056000$ 1030057680$ Contribution To(From) Fund Balance 45407602$ (43849837)$ (55721160)$ (68080580)$
Capital FundTotal Resources 341292614$ 221292878$ 202412002$ 198818952$ Total Expenditures 303424622$ 193272675$ 175007317$ 141723981$ Other Financing Uses- Transfers Out 23385202$ 23514402$ 23646827$ 23778183$ Contribution To(From) Fund Balance 14482790$ 4505801$ 3757858$ 33316788$
RESOLVED that the Board of Directors of Seattle School District No 1 King County Washington approves in a meeting thereof held July 11 2018 operating transfers from the Capital Projects Fund to the Debt Service Fund up to the amount of $ 2688325 and Capital Projects Fund transfer up to the amount of $ 20696877 to the General Fund and to redirect up to $ 3935389 of rental and lease revenue to the General Fund
ADOPTED by the Board of Directors of Seattle School District No 1 King County Washington at a regular open public meeting thereof held this 11th day of July 2018 the following Directors being present and voting in favor of the resolution
___________________________________ _________________________________ Leslie Harris President Richard Burke Vice-President ___________________________________ __________________________________ Jill Geary Member-at-Large Scott Pinkham Member ___________________________________ __________________________________ Eden Mack Member Zachary DeWolf Member
3 | P a g e
___________________________________ ATTEST _________________________ Betty Patu Member Dr Larry Nyland Superintendent Secretary Board of Directors Seattle School District No 1 King County WA
Presentation on 2018-19 Budget
Board MeetingJune 27 2018
1
1 Recommended FY18-19 Budget Summary2 Enrollment3 General Fund Resources4 Expenditures by State Program5 Expenditures by State Activity6 Expenditures by State Object7 Comparison of Direct Services to Support Services8 Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY 2018-199 Associated Student Body 10 Debt Service11 Capital Fund12 Next Steps13 Appendix
1 District wide staffing2 Link to School Funding Allocations
Agenda
2
GeneralFund
ASBFund
Debt Service
Fund
Capital Fund
Beginning Fund Balance $899 $40 $13 $608
Revenue and Other FinancingSources
$9575 $68 $27 $2805
Expenditures $9554 $68 $27 $3034
Transfers Out $234
Net Operating Activities (Use of Fund Balance)
$21 $00 $00 ($463)
Ending Fund Balance $919 $41 $13 $145
Recommended FY18-19Budget Summary
(Dollars in Millions)
3Numbers may not add due to rounding
Enrollment ndash October Headcount
4
Actual enrollment per OSPI report 1251H Estimated 2018-19 enrollment provided by Seattlersquos Enrollment Planning Department
Num
ber of Students 49701
50998
5205352300
53091
5338653667
48000
49000
50000
51000
52000
53000
54000
2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 est for 18-19
Enrollment Annual Average Full Time Equivalent (AAFTE)
5
46984
48806
49974 51101
52578 53226
47174
48529 49677
50334
52401 52530
40000
42000
44000
46000
48000
50000
52000
54000
2012-13 2013-14 2014-15 2015-16 2016-17 2017-18
Variance Between Planned Students and Actual
Budget Actual
Source OSPI Reports 1251 for Actual (2017-18 is thru May) and F-195 for Budget Enrollment excludes Running Start Dropout Reengagement and Summer School
Other Student Support (Food Services Utilities Transportation etc)
$1237 $1344 $1423 $79 1490
Central Administration $468 $512 $573 $61 600
Total Expenditures $7522 $8577 $9554 $977 10000
Expenditures by State Activity
Numbers may not add due to rounding
9
Expenditures by Activity Group
10
Teaching626Teaching Support
107
Principals Office58
Other Student Support149
Central Administration
60
$9554Million
Numbers may not add due to rounding
bull Teaching - Includes expenditures related to direct instruction of students Includes instructional materials basic instructional and student supplies but does not include textbooks or instructional software
bull Teaching Support ndash includes support services related to teaching and student well-being Includes counseling pupil safety health related services instructional professional development textbooks and instructional software
bull Principalrsquos Office ndash Includes management and coordination at the school level Includes the duties of the principal assistant principal attendance specialists and school clerical staff
bull Other Support ndash Includes activities foundational to student success and the operation of schools but not directly in the context of student instruction Includes Nutrition Services Maintenance Custodial Services Grounds Utilities and Information Systems
bull Central Administration ndash Includes those activities related to management regulation and control at the district level such as the Board of Directors Superintendentrsquos Office Human Resources Finance and Education Leaders Also includes the management and administrative components of support areas such as Nutrition Services Transportation and Building Maintenance
State Activity Groups Defined
11
Major Object2016-17Actual
2017-18Adopted
2018-19Rec
Change 2018-19 vs
2017-18
2018-19 Percent of
Total
0 Debit Transfer $74 $31 $36 $04 04
1 Credit Transfer ($74) ($31) ($36) ($04) (04)
2 Cert Salaries $3340 $3949 $4417 $468 462
3 Class Salaries $1386 $1565 $1683 $118 176
4 Employee Benefits $1619 $1873 $2033 $160 213
5 Supplies $297 $387 $498 $111 52
7 Purchased Services $860 $793 $907 $114 95
8 Travel $10 $06 $07 $00 01
9 Capital Outlay $09 $04 $10 $06 01
Total $7522 $8577 $9554 $977 1000
Expenditures by State Object
12
(Dollars in Millions)
Numbers may not add due to rounding
Expenditures by State Object
13
Certificated Salaries462
Classified Salaries176
Employee Benefits213
Supplies Materials52
Purchased Services95
Chart ExcludesTravel 07Capital Outlay 10
$9554Million
Numbers may not add due to rounding
Comparison of Direct Services to Support Services
14
bull Direct Services - $7909M (828)ndash School allocation budget (Weighted Staffing Standard formula)ndash Centrally held budget for staff and supplies exclusively in the schools
such as nurses instructional assistants custodians bus drivers and food service workers
bull Support Services- $1645M (172)ndash Support staff not in schools but instrumental in running the districtndash Activities such as cost of processing payroll paying bills administering
programs managing grants hiring staff warehouse and delivery staff and technology support
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
State Funding General FundDistrict Expenses
Technology $72 $63
Utilities $151 $133
Insurance $31 $28
Curriculum amp Textbooks $77 $58
Other Supplies $154 $134
Library Materials $10 $05
Professional Development $12 $127
Facilities Maintenance $90 $127
Security and Student Safety $04 $10
Central Office $58 $98
Total $660 $782
Numbers may not add due to rounding 15
Associated Student Body
16
bull The Associated Student Body (ASB) Fund is used to account for funds raised by students to support optional extra-curricular activities that promote the cultural athletic recreational or social (CARS) growth of students
bull All ASB revenues are restricted to the extracurricular benefit of students
bull The cost of the Fund Analyst position and related training supplies is paid from the General Fund and not included in the ASB budget
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance $ 3614709 $ 3595430 $ 4032430 Total Revenue amp Other Financing Sources 5384339 7144000 6832000 Total Expenditures 5403618 6707000 6779000
Ending Fund Balance $ 3595430 $ 4032430 $ 4085430
Debt Service
17
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance 12894145$ 1334899$ 1330732$ Total Revenue amp Other Financing Sources 8801053$ 2590428$ 2714959$ Total Expenditures 20386551$ 2576650$ 2698325$
Ending Fund Balance 1308646$ 1348677$ 1347366$
bull 2018-19 Only Debt Service is for the John Stanford Center Bond Principal and Interest
bull Estimated Amount Outstanding 9118 is $24120000
Capital Fund
18
Actual Budget Recommended2016-17 2017-18 2018-19
Beginning Fund Balance 42065394 4652192 60760282
Total Revenue and Other Financing Sources 190650783 279141899 280532333
Total Direct Expenditures and Transfers 205661484 279592533 326809824
Ending Fund Balance 27054693$ 4201558$ 14482791$
Includes assumtion and unkowns
5-11-18
NA
Summary Sheets
FTEs FY 18
bull July 16 ndash Budget submittal to ESD for error checking
bull July 11 ndash Board Action to adopt FY18-19 budget
bull August 17 ndash Budget loaded into SAP financial system
bull September 4 ndash Approved budget due to ESD
Next Steps
19
1 Districtwide Staff FTE Summary
2 Link to School Funding Allocations
Appendix
20
SchoolBoardActionReport_2018_19_Budget_Adoption
School Board Action Report
1 TITLE
2 PURPOSE
3 RECOMMENDED MOTION
4 BACKGROUND INFORMATION
5 FISCAL IMPACTREVENUE SOURCE
6 COMMUNITY ENGAGEMENT
7 EQUITY ANALYSIS
8 STUDENT BENEFIT
9 WHY BOARD ACTION IS NECESSARY
10 POLICY IMPLICATION
11 BOARD COMMITTEE RECOMMENDATION
12 TIMELINE FOR IMPLEMENTATION
13 ATTACHMENTS
Budget Resolution_2017_18_18 Fixing and Adopting Budget
Budget Introduction presentationpdf
Slide Number 1
Agenda
Recommended FY18-19Budget Summary
Enrollment ndash October Headcount
Enrollment Annual Average Full Time Equivalent (AAFTE)
General Fund Resources
Expenditures by State Program
Expenditures by Program
Expenditures by State Activity
Expenditures by Activity Group
State Activity Groups Defined
Expenditures by State Object
Expenditures by State Object
Comparison of Direct Services to Support Services
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
Associated Student Body
Debt Service
Capital Fund
Next Steps
Appendix
FY 2017-18 Capital Funded FTE and Salary amp Benefits
Capital Department Staff
FTE
Salary amp Benefits
Capital Buildings FTE
5819
Direct FTE
3695
Direct Capital Staff
3695
4696255
Indirect FTE
2124
Indirect Capital Funded Staff
2124
2378145
Capital Department Total
5819
$ 7074400
Capital Buildings Staff Salaries amp Benefits
7074400
Technology Department (DoTS) Staff
Direct
4696255
Indirect
2378145
FTE
Salary amp Benefits
DoTS Capital Funded Staff Total
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Direct Capital Department Staff
3695
4696255
Indirect Capital Funded Staff
2124
2378145
DoTS Capital Funded Staff
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Data Based on FY 18
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Which BAs are based on salary What is the 10K forhellipmedical
Direct Capital Department Staff
3695
470
Indirect Capital Funded Staff
2124
240
DoTS Capital Funded Staff
9300
1273
This chart is what was used 3-20-18
Total Capital Funded Staff
15119
$1983
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Amounts are in Millions
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
10948928
144254096
142842528
116205501
81
38997523
BTA IV Levy
142842528
116205501
81
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
(10335254)
BEX IV Levy
91772534
86690866
94
BTA III Levy
50500981
1456650
15824717
9716942
61
42240689
BTA III Levy
15824717
9716942
61
BEX III Bond
4185681
533944
3626194
1849359
51
2870266
BEX III Bond
3626194
1849359
51
BTA II Levy
1257339
2800
0
0
0
1260139
BTA II Levy
0
0
0
BEX II Levy
667002
3943
647816
323908
50
347037
BEX II Levy
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
17278190
CEP CS 2
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
0
Capital Capacity Reserve 3
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
$92658590
Grand Total
$279592533
$216042762
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
1090
14430
14280
11620
81
3900
BTA IV Levy
14284
11621
81
BEX IV Levy
(5530)
13160
9180
8670
94
(1030)
BEX IV Levy
9177
8670
94
BTA III Levy
5050
150
1580
970
61
4220
BTA III Levy
1582
972
61
BEX III Bond
420
050
360
180
50
290
BEX III Bond
363
185
51
BTA II Levy
130
000
000
000
0
130
BTA II Levy
000
000
0
BEX II Levy
070
000
060
030
50
030
BEX II Levy
065
030
46
CEP CS 2
1480
380
140
130
93
1730
CEP CS 2
138
126
91
Capital Capacity Reserve 3
000
000
2350
000
0
000
Capital Capacity Reserve 3
2350
000
0
Grand Total
2710
28171
27960
21600
77
9270
Grand Total
27959
21604
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
BTA IV Levy
1090
14430
14280
11620
3900
BTA IV Levy
14284
11621
BEX IV Levy
(5530)
13160
9180
8670
(1030)
BEX IV Levy
9177
8670
BTA III Levy
5050
150
1580
970
4220
BTA III Levy
1582
972
BEX III Bond
420
050
360
180
290
BEX III Bond
363
185
This is what was originally used 31918
BTA II Levy
130
000
000
000
130
BTA II Levy
000
000
BEX II Levy
070
000
060
030
030
BEX II Levy
065
030
CEP CS 2
1480
380
140
130
1730
Anticipated Funds
CEP CS 2
138
126
Capital Capacity Reserve 3
000
000
2350
000
000
36860
Capital Capacity Reserve 3
2350
000
Grand Total
2710
28171
27960
21600
9270
Grand Total
27959
21604
1 Includes actuals and projected spending April 2018 through August 2018
1 Includes General Fund and Debt Service Fund Transfers
4 At Budget Adoption the Capital Capacity Reserve is Assumed to be 100 Spent
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent Reserve Funding is 10 direct expenditures
Numbers may not add up precicely due to rounding
For Book
Without Transfers
Actual
Budget
Recommended
2016-17
2017-18
2018-19
Beginning Fund Balance
42065394
4652192
60760282
was reduced on 52118 to match -11 accounting
Total Revenue and Other Financing Sources
190650783
279141899
280532333
Total Direct Expenditures and Transfers
205661484
279592533
326809824
$ 27054693
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482791
22402501
Did not spend 10 reserve in 2016-17
56558724
Did not spend 10 reserve of 23502094 and did not need 60M cash flow bond Started off with 22402512 higher fund balance than anticipated due to unspent reserve in 16-17 List all projects that were deferredhellip
For Work Session in May
Actual
Actual amp Projected
Recommended
22402501
2016-17
2017-18
2018-19
Beginning Fund Balance
$ 42065394
$ 27054693
$ 60760282
Total Revenue amp Other Financing Sources
190650783
219917427
280532332
donrsquot use
Total Expenditure amp Transfer
205661484
186211838
326809824
Ending Fund Balance
$ 27054693
$ 60760282
$ 14482790
Updated 511
Beginning balances to do not match due to $11 accounting issue
With Transfer
Actual
Budget
Recommended
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
2016-17
2017-18
2018-19
BTA IV Levy
10948928
88577743
142842528
107133495
75
this originally included a 60M cash flow bond If the ebond was there the new total is $148577743
Beginning Fund Balance
$ 42065394
$ 4652192
$ 60760282
BEX IV Levy
(55278668)
125751088
91772534
85917745
94
eRate collection estimate too high
Total Revenue amp Other Financing Sources
190650783
279141899
280532332
BTA III Levy
50500981
1554035
15824717
9396053
59
Total Transfers
25728483
23385202
BEX III Bond
4185681
51073
3626194
1849359
51
No longer anticipating solar grant funds
Total Expenditure
179933001
279592533
303424622
donrsquot use
BTA II Levy
1252589
24875
0
0
0
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482790
BEX II Levy
667002
11306
647816
323908
50
CEP CS 2
14778189
3947306
1376650
1256650
91
51518
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27054702
219917426
$279592533
$205877210
74
Identify all deferred projects
Identify all sources of revenue not recd
Identify what was accelerated in BTA IBV causing this negative
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Without Transfers
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
Recommended
use
BTA IV Levy
10948928
144254096
142842528
116205501
81
2018-19
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
Beginning Fund Balance
60760282
BTA III Levy
50500981
1456650
15824717
9716942
61
Total Revenue and Other Financing Sources
280532333
BEX III Bond
4185681
533944
3626194
1849359
51
Total Direct Expenditures and Transfers
326809824
BTA II Levy
1257339
2800
0
0
0
Ending Fund Balance
$ 14482791
BEX II Levy
667002
3943
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
Remember projects are to the right of the charts
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Updated 521
old levy not updated
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-19
Inter-Fund Transfers 2018-19 1
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864351
4492571
67975234
28951221
BTA III Levy
42658963
7570000
-
24933749
25295214
BEX III Bond
2387395
33890
-
2100000
321285
BTA II Levy
1277464
12248
-
- 0
1289712
BEX II Levy
100400
500
-
- 0
100900
CEP CS 2
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 3
-
-
-
27584057
(27584057)
Grand Total
$60760282
$280532332
$23385202
$303424622
$14482790
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
52318
good one
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-191
Inter-Fund Transfers 2018-19 2
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864352
4492571
67975234
28951222
BTA III Levy
42658963
7570000
0
24933749
25295214
BEX III Bond
2387395
33890
0
2100000
321285
BTA II Levy
1277464
12248
0
0
1289712
BEX II Levy
100400
500
0
0
100900
CEP CS 3
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 4
0
0
0
27584057
(27584057)
Grand Total
$60760282
$280532333
$23385202
$303424622
$14482791
1 Includes Levy and Non-Levy Funding Sources
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Major Construction Projects
172355592
See to right for summary of expenditures
Infrastructure
57250528
District Wide Projects
42934446
Program Reserves
30884057
Transfers (Debt Service amp General Fund)
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809825
Or
Recommended
FY 2018-19
Additions Modernizations and Re-Openings
172355592
Academics and Capacity Management
12280271
Athletics Fields Tracks and Lights
4384481
Districtwide Support
19429175
Facility Improvements
11718646
Seismic Improvements
11699510
Support Services
11225000
Program Reserves
30884057
Technology Enhancements and Modernizations
29447890
Transfers
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809824
FY 18 Adopted Capital Projects Fund
27959253300
Expenditures Budget
Actuals
Source
FY 2017-2018 Beginning Balance Actuals
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
Source
FY 2017-2018 Beginning Balance
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
BTA IV Levy
10948928
144254096
(2500000)
113705501
38997523
BTA IV Levy
1004521
144254096
(2500000)
142842528
(83911)
BEX IV Levy
(55278668)
131634280
0
86690866
(10335254)
BEX IV Levy
(70753336)
131634280
0
91772534
(30891590)
BTA III Levy
50500981 Coan Melissa L Coan Melissa LGrants for $10269 in negative
1456650
0
9716942
42240689
BTA III Levy
52782971
1456650
0
15824717
38414904
BEX III Bond
4185681
533944
0
1849359
2870266
BEX III Bond
4422462
533944
0
3626194
1330212
BTA II Levy
1252589
2800
0
0
1255389
BTA II Levy
1200000
2800
0
0
1202800
BEX II Levy
667002
3943
0
323908
347037
BEX II Levy
662939
3943
0
647816
19066
CEP CS 3
14778190
1256186
2500000
1256650
17277726
CEP CS 3
15332635
1256186
2500000
1376650
17712171
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Grand Total
$27054703
$279141899
$0
$237045320
$69151282
Grand Total
$4652192
$279141899
$0
$279592533
$4201558
1 Includes an as-needed Cash Flow Loan
1 Includes an as-needed Cash Flow Loan
2 Includes General Fund and Debt Service Fund Transfers
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4 Assumes Capital Capacity Reserve is 100 Spent
4 Assumes Capital Capacity Reserve is 100 Spent
14778189
79
Coe
500k
eckstein
Current Year Status Update
Slide 1
Adopted Capital Budget by Fund
Capital Infrastructure
Commitments
Debt Service
Slide 3
Capital DW Works and FTE
FTE Budget FY 18 quoted
Estimated 2018-19 Revenue
Slide 2
FY 19 Preliminary Plan (Capital Projects List)
This is what we knowhellip
Include Transfers
rounded to 100ths
Slide 4
Commitments - Debt Service
1122
Unkown Exp -
Unknown Rev -
24776
15097
9714
5896
7295
Property Aquistion
79 M Coe
FY 17
FY 16
FY 15
FY 14
FY 13
FY 12
CSR
CSR
Expenditures By FY
205661484
247768013
150977097
97145211
58964390
72957214
Reserve Spending
Adopted
300245922
3173
237
1821
1158
107
Nutrition Services Eq
capital reserve
24956131
268
19
15337
99
108
Assumed Capacity
BEX V and deferrment (FY 19 also)
275289791
291
218
167
106
97
Contingency requests for QA and Bagley
Not addressed
budget spent vs adopted
68
78
64
53
51
68
Future Startup Costs
Program Placement - Curriculum
Core 24
Skills Center
Early Learning
K3 Class Reduction Grant
GF
Need to finalize
5914
6393
6894
7531
7897
8577
nutrition Services
5698
6117
6481
7106
7522
8077
Rolls for non major projects
09634764964
09568277804
09400928343
09435665914
09525136128
09417045587
Property Aquistion
Oly Hills amp WilPac Carryforward
3 | P a g e
___________________________________ ATTEST _________________________ Betty Patu Member Dr Larry Nyland Superintendent Secretary Board of Directors Seattle School District No 1 King County WA
Presentation on 2018-19 Budget
Board MeetingJune 27 2018
1
1 Recommended FY18-19 Budget Summary2 Enrollment3 General Fund Resources4 Expenditures by State Program5 Expenditures by State Activity6 Expenditures by State Object7 Comparison of Direct Services to Support Services8 Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY 2018-199 Associated Student Body 10 Debt Service11 Capital Fund12 Next Steps13 Appendix
1 District wide staffing2 Link to School Funding Allocations
Agenda
2
GeneralFund
ASBFund
Debt Service
Fund
Capital Fund
Beginning Fund Balance $899 $40 $13 $608
Revenue and Other FinancingSources
$9575 $68 $27 $2805
Expenditures $9554 $68 $27 $3034
Transfers Out $234
Net Operating Activities (Use of Fund Balance)
$21 $00 $00 ($463)
Ending Fund Balance $919 $41 $13 $145
Recommended FY18-19Budget Summary
(Dollars in Millions)
3Numbers may not add due to rounding
Enrollment ndash October Headcount
4
Actual enrollment per OSPI report 1251H Estimated 2018-19 enrollment provided by Seattlersquos Enrollment Planning Department
Num
ber of Students 49701
50998
5205352300
53091
5338653667
48000
49000
50000
51000
52000
53000
54000
2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 est for 18-19
Enrollment Annual Average Full Time Equivalent (AAFTE)
5
46984
48806
49974 51101
52578 53226
47174
48529 49677
50334
52401 52530
40000
42000
44000
46000
48000
50000
52000
54000
2012-13 2013-14 2014-15 2015-16 2016-17 2017-18
Variance Between Planned Students and Actual
Budget Actual
Source OSPI Reports 1251 for Actual (2017-18 is thru May) and F-195 for Budget Enrollment excludes Running Start Dropout Reengagement and Summer School
Other Student Support (Food Services Utilities Transportation etc)
$1237 $1344 $1423 $79 1490
Central Administration $468 $512 $573 $61 600
Total Expenditures $7522 $8577 $9554 $977 10000
Expenditures by State Activity
Numbers may not add due to rounding
9
Expenditures by Activity Group
10
Teaching626Teaching Support
107
Principals Office58
Other Student Support149
Central Administration
60
$9554Million
Numbers may not add due to rounding
bull Teaching - Includes expenditures related to direct instruction of students Includes instructional materials basic instructional and student supplies but does not include textbooks or instructional software
bull Teaching Support ndash includes support services related to teaching and student well-being Includes counseling pupil safety health related services instructional professional development textbooks and instructional software
bull Principalrsquos Office ndash Includes management and coordination at the school level Includes the duties of the principal assistant principal attendance specialists and school clerical staff
bull Other Support ndash Includes activities foundational to student success and the operation of schools but not directly in the context of student instruction Includes Nutrition Services Maintenance Custodial Services Grounds Utilities and Information Systems
bull Central Administration ndash Includes those activities related to management regulation and control at the district level such as the Board of Directors Superintendentrsquos Office Human Resources Finance and Education Leaders Also includes the management and administrative components of support areas such as Nutrition Services Transportation and Building Maintenance
State Activity Groups Defined
11
Major Object2016-17Actual
2017-18Adopted
2018-19Rec
Change 2018-19 vs
2017-18
2018-19 Percent of
Total
0 Debit Transfer $74 $31 $36 $04 04
1 Credit Transfer ($74) ($31) ($36) ($04) (04)
2 Cert Salaries $3340 $3949 $4417 $468 462
3 Class Salaries $1386 $1565 $1683 $118 176
4 Employee Benefits $1619 $1873 $2033 $160 213
5 Supplies $297 $387 $498 $111 52
7 Purchased Services $860 $793 $907 $114 95
8 Travel $10 $06 $07 $00 01
9 Capital Outlay $09 $04 $10 $06 01
Total $7522 $8577 $9554 $977 1000
Expenditures by State Object
12
(Dollars in Millions)
Numbers may not add due to rounding
Expenditures by State Object
13
Certificated Salaries462
Classified Salaries176
Employee Benefits213
Supplies Materials52
Purchased Services95
Chart ExcludesTravel 07Capital Outlay 10
$9554Million
Numbers may not add due to rounding
Comparison of Direct Services to Support Services
14
bull Direct Services - $7909M (828)ndash School allocation budget (Weighted Staffing Standard formula)ndash Centrally held budget for staff and supplies exclusively in the schools
such as nurses instructional assistants custodians bus drivers and food service workers
bull Support Services- $1645M (172)ndash Support staff not in schools but instrumental in running the districtndash Activities such as cost of processing payroll paying bills administering
programs managing grants hiring staff warehouse and delivery staff and technology support
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
State Funding General FundDistrict Expenses
Technology $72 $63
Utilities $151 $133
Insurance $31 $28
Curriculum amp Textbooks $77 $58
Other Supplies $154 $134
Library Materials $10 $05
Professional Development $12 $127
Facilities Maintenance $90 $127
Security and Student Safety $04 $10
Central Office $58 $98
Total $660 $782
Numbers may not add due to rounding 15
Associated Student Body
16
bull The Associated Student Body (ASB) Fund is used to account for funds raised by students to support optional extra-curricular activities that promote the cultural athletic recreational or social (CARS) growth of students
bull All ASB revenues are restricted to the extracurricular benefit of students
bull The cost of the Fund Analyst position and related training supplies is paid from the General Fund and not included in the ASB budget
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance $ 3614709 $ 3595430 $ 4032430 Total Revenue amp Other Financing Sources 5384339 7144000 6832000 Total Expenditures 5403618 6707000 6779000
Ending Fund Balance $ 3595430 $ 4032430 $ 4085430
Debt Service
17
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance 12894145$ 1334899$ 1330732$ Total Revenue amp Other Financing Sources 8801053$ 2590428$ 2714959$ Total Expenditures 20386551$ 2576650$ 2698325$
Ending Fund Balance 1308646$ 1348677$ 1347366$
bull 2018-19 Only Debt Service is for the John Stanford Center Bond Principal and Interest
bull Estimated Amount Outstanding 9118 is $24120000
Capital Fund
18
Actual Budget Recommended2016-17 2017-18 2018-19
Beginning Fund Balance 42065394 4652192 60760282
Total Revenue and Other Financing Sources 190650783 279141899 280532333
Total Direct Expenditures and Transfers 205661484 279592533 326809824
Ending Fund Balance 27054693$ 4201558$ 14482791$
Includes assumtion and unkowns
5-11-18
NA
Summary Sheets
FTEs FY 18
bull July 16 ndash Budget submittal to ESD for error checking
bull July 11 ndash Board Action to adopt FY18-19 budget
bull August 17 ndash Budget loaded into SAP financial system
bull September 4 ndash Approved budget due to ESD
Next Steps
19
1 Districtwide Staff FTE Summary
2 Link to School Funding Allocations
Appendix
20
SchoolBoardActionReport_2018_19_Budget_Adoption
School Board Action Report
1 TITLE
2 PURPOSE
3 RECOMMENDED MOTION
4 BACKGROUND INFORMATION
5 FISCAL IMPACTREVENUE SOURCE
6 COMMUNITY ENGAGEMENT
7 EQUITY ANALYSIS
8 STUDENT BENEFIT
9 WHY BOARD ACTION IS NECESSARY
10 POLICY IMPLICATION
11 BOARD COMMITTEE RECOMMENDATION
12 TIMELINE FOR IMPLEMENTATION
13 ATTACHMENTS
Budget Resolution_2017_18_18 Fixing and Adopting Budget
Budget Introduction presentationpdf
Slide Number 1
Agenda
Recommended FY18-19Budget Summary
Enrollment ndash October Headcount
Enrollment Annual Average Full Time Equivalent (AAFTE)
General Fund Resources
Expenditures by State Program
Expenditures by Program
Expenditures by State Activity
Expenditures by Activity Group
State Activity Groups Defined
Expenditures by State Object
Expenditures by State Object
Comparison of Direct Services to Support Services
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
Associated Student Body
Debt Service
Capital Fund
Next Steps
Appendix
FY 2017-18 Capital Funded FTE and Salary amp Benefits
Capital Department Staff
FTE
Salary amp Benefits
Capital Buildings FTE
5819
Direct FTE
3695
Direct Capital Staff
3695
4696255
Indirect FTE
2124
Indirect Capital Funded Staff
2124
2378145
Capital Department Total
5819
$ 7074400
Capital Buildings Staff Salaries amp Benefits
7074400
Technology Department (DoTS) Staff
Direct
4696255
Indirect
2378145
FTE
Salary amp Benefits
DoTS Capital Funded Staff Total
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Direct Capital Department Staff
3695
4696255
Indirect Capital Funded Staff
2124
2378145
DoTS Capital Funded Staff
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Data Based on FY 18
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Which BAs are based on salary What is the 10K forhellipmedical
Direct Capital Department Staff
3695
470
Indirect Capital Funded Staff
2124
240
DoTS Capital Funded Staff
9300
1273
This chart is what was used 3-20-18
Total Capital Funded Staff
15119
$1983
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Amounts are in Millions
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
10948928
144254096
142842528
116205501
81
38997523
BTA IV Levy
142842528
116205501
81
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
(10335254)
BEX IV Levy
91772534
86690866
94
BTA III Levy
50500981
1456650
15824717
9716942
61
42240689
BTA III Levy
15824717
9716942
61
BEX III Bond
4185681
533944
3626194
1849359
51
2870266
BEX III Bond
3626194
1849359
51
BTA II Levy
1257339
2800
0
0
0
1260139
BTA II Levy
0
0
0
BEX II Levy
667002
3943
647816
323908
50
347037
BEX II Levy
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
17278190
CEP CS 2
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
0
Capital Capacity Reserve 3
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
$92658590
Grand Total
$279592533
$216042762
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
1090
14430
14280
11620
81
3900
BTA IV Levy
14284
11621
81
BEX IV Levy
(5530)
13160
9180
8670
94
(1030)
BEX IV Levy
9177
8670
94
BTA III Levy
5050
150
1580
970
61
4220
BTA III Levy
1582
972
61
BEX III Bond
420
050
360
180
50
290
BEX III Bond
363
185
51
BTA II Levy
130
000
000
000
0
130
BTA II Levy
000
000
0
BEX II Levy
070
000
060
030
50
030
BEX II Levy
065
030
46
CEP CS 2
1480
380
140
130
93
1730
CEP CS 2
138
126
91
Capital Capacity Reserve 3
000
000
2350
000
0
000
Capital Capacity Reserve 3
2350
000
0
Grand Total
2710
28171
27960
21600
77
9270
Grand Total
27959
21604
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
BTA IV Levy
1090
14430
14280
11620
3900
BTA IV Levy
14284
11621
BEX IV Levy
(5530)
13160
9180
8670
(1030)
BEX IV Levy
9177
8670
BTA III Levy
5050
150
1580
970
4220
BTA III Levy
1582
972
BEX III Bond
420
050
360
180
290
BEX III Bond
363
185
This is what was originally used 31918
BTA II Levy
130
000
000
000
130
BTA II Levy
000
000
BEX II Levy
070
000
060
030
030
BEX II Levy
065
030
CEP CS 2
1480
380
140
130
1730
Anticipated Funds
CEP CS 2
138
126
Capital Capacity Reserve 3
000
000
2350
000
000
36860
Capital Capacity Reserve 3
2350
000
Grand Total
2710
28171
27960
21600
9270
Grand Total
27959
21604
1 Includes actuals and projected spending April 2018 through August 2018
1 Includes General Fund and Debt Service Fund Transfers
4 At Budget Adoption the Capital Capacity Reserve is Assumed to be 100 Spent
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent Reserve Funding is 10 direct expenditures
Numbers may not add up precicely due to rounding
For Book
Without Transfers
Actual
Budget
Recommended
2016-17
2017-18
2018-19
Beginning Fund Balance
42065394
4652192
60760282
was reduced on 52118 to match -11 accounting
Total Revenue and Other Financing Sources
190650783
279141899
280532333
Total Direct Expenditures and Transfers
205661484
279592533
326809824
$ 27054693
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482791
22402501
Did not spend 10 reserve in 2016-17
56558724
Did not spend 10 reserve of 23502094 and did not need 60M cash flow bond Started off with 22402512 higher fund balance than anticipated due to unspent reserve in 16-17 List all projects that were deferredhellip
For Work Session in May
Actual
Actual amp Projected
Recommended
22402501
2016-17
2017-18
2018-19
Beginning Fund Balance
$ 42065394
$ 27054693
$ 60760282
Total Revenue amp Other Financing Sources
190650783
219917427
280532332
donrsquot use
Total Expenditure amp Transfer
205661484
186211838
326809824
Ending Fund Balance
$ 27054693
$ 60760282
$ 14482790
Updated 511
Beginning balances to do not match due to $11 accounting issue
With Transfer
Actual
Budget
Recommended
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
2016-17
2017-18
2018-19
BTA IV Levy
10948928
88577743
142842528
107133495
75
this originally included a 60M cash flow bond If the ebond was there the new total is $148577743
Beginning Fund Balance
$ 42065394
$ 4652192
$ 60760282
BEX IV Levy
(55278668)
125751088
91772534
85917745
94
eRate collection estimate too high
Total Revenue amp Other Financing Sources
190650783
279141899
280532332
BTA III Levy
50500981
1554035
15824717
9396053
59
Total Transfers
25728483
23385202
BEX III Bond
4185681
51073
3626194
1849359
51
No longer anticipating solar grant funds
Total Expenditure
179933001
279592533
303424622
donrsquot use
BTA II Levy
1252589
24875
0
0
0
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482790
BEX II Levy
667002
11306
647816
323908
50
CEP CS 2
14778189
3947306
1376650
1256650
91
51518
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27054702
219917426
$279592533
$205877210
74
Identify all deferred projects
Identify all sources of revenue not recd
Identify what was accelerated in BTA IBV causing this negative
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Without Transfers
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
Recommended
use
BTA IV Levy
10948928
144254096
142842528
116205501
81
2018-19
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
Beginning Fund Balance
60760282
BTA III Levy
50500981
1456650
15824717
9716942
61
Total Revenue and Other Financing Sources
280532333
BEX III Bond
4185681
533944
3626194
1849359
51
Total Direct Expenditures and Transfers
326809824
BTA II Levy
1257339
2800
0
0
0
Ending Fund Balance
$ 14482791
BEX II Levy
667002
3943
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
Remember projects are to the right of the charts
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Updated 521
old levy not updated
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-19
Inter-Fund Transfers 2018-19 1
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864351
4492571
67975234
28951221
BTA III Levy
42658963
7570000
-
24933749
25295214
BEX III Bond
2387395
33890
-
2100000
321285
BTA II Levy
1277464
12248
-
- 0
1289712
BEX II Levy
100400
500
-
- 0
100900
CEP CS 2
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 3
-
-
-
27584057
(27584057)
Grand Total
$60760282
$280532332
$23385202
$303424622
$14482790
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
52318
good one
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-191
Inter-Fund Transfers 2018-19 2
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864352
4492571
67975234
28951222
BTA III Levy
42658963
7570000
0
24933749
25295214
BEX III Bond
2387395
33890
0
2100000
321285
BTA II Levy
1277464
12248
0
0
1289712
BEX II Levy
100400
500
0
0
100900
CEP CS 3
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 4
0
0
0
27584057
(27584057)
Grand Total
$60760282
$280532333
$23385202
$303424622
$14482791
1 Includes Levy and Non-Levy Funding Sources
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Major Construction Projects
172355592
See to right for summary of expenditures
Infrastructure
57250528
District Wide Projects
42934446
Program Reserves
30884057
Transfers (Debt Service amp General Fund)
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809825
Or
Recommended
FY 2018-19
Additions Modernizations and Re-Openings
172355592
Academics and Capacity Management
12280271
Athletics Fields Tracks and Lights
4384481
Districtwide Support
19429175
Facility Improvements
11718646
Seismic Improvements
11699510
Support Services
11225000
Program Reserves
30884057
Technology Enhancements and Modernizations
29447890
Transfers
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809824
FY 18 Adopted Capital Projects Fund
27959253300
Expenditures Budget
Actuals
Source
FY 2017-2018 Beginning Balance Actuals
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
Source
FY 2017-2018 Beginning Balance
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
BTA IV Levy
10948928
144254096
(2500000)
113705501
38997523
BTA IV Levy
1004521
144254096
(2500000)
142842528
(83911)
BEX IV Levy
(55278668)
131634280
0
86690866
(10335254)
BEX IV Levy
(70753336)
131634280
0
91772534
(30891590)
BTA III Levy
50500981 Coan Melissa L Coan Melissa LGrants for $10269 in negative
1456650
0
9716942
42240689
BTA III Levy
52782971
1456650
0
15824717
38414904
BEX III Bond
4185681
533944
0
1849359
2870266
BEX III Bond
4422462
533944
0
3626194
1330212
BTA II Levy
1252589
2800
0
0
1255389
BTA II Levy
1200000
2800
0
0
1202800
BEX II Levy
667002
3943
0
323908
347037
BEX II Levy
662939
3943
0
647816
19066
CEP CS 3
14778190
1256186
2500000
1256650
17277726
CEP CS 3
15332635
1256186
2500000
1376650
17712171
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Grand Total
$27054703
$279141899
$0
$237045320
$69151282
Grand Total
$4652192
$279141899
$0
$279592533
$4201558
1 Includes an as-needed Cash Flow Loan
1 Includes an as-needed Cash Flow Loan
2 Includes General Fund and Debt Service Fund Transfers
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4 Assumes Capital Capacity Reserve is 100 Spent
4 Assumes Capital Capacity Reserve is 100 Spent
14778189
79
Coe
500k
eckstein
Current Year Status Update
Slide 1
Adopted Capital Budget by Fund
Capital Infrastructure
Commitments
Debt Service
Slide 3
Capital DW Works and FTE
FTE Budget FY 18 quoted
Estimated 2018-19 Revenue
Slide 2
FY 19 Preliminary Plan (Capital Projects List)
This is what we knowhellip
Include Transfers
rounded to 100ths
Slide 4
Commitments - Debt Service
1122
Unkown Exp -
Unknown Rev -
24776
15097
9714
5896
7295
Property Aquistion
79 M Coe
FY 17
FY 16
FY 15
FY 14
FY 13
FY 12
CSR
CSR
Expenditures By FY
205661484
247768013
150977097
97145211
58964390
72957214
Reserve Spending
Adopted
300245922
3173
237
1821
1158
107
Nutrition Services Eq
capital reserve
24956131
268
19
15337
99
108
Assumed Capacity
BEX V and deferrment (FY 19 also)
275289791
291
218
167
106
97
Contingency requests for QA and Bagley
Not addressed
budget spent vs adopted
68
78
64
53
51
68
Future Startup Costs
Program Placement - Curriculum
Core 24
Skills Center
Early Learning
K3 Class Reduction Grant
GF
Need to finalize
5914
6393
6894
7531
7897
8577
nutrition Services
5698
6117
6481
7106
7522
8077
Rolls for non major projects
09634764964
09568277804
09400928343
09435665914
09525136128
09417045587
Property Aquistion
Oly Hills amp WilPac Carryforward
Presentation on 2018-19 Budget
Board MeetingJune 27 2018
1
1 Recommended FY18-19 Budget Summary2 Enrollment3 General Fund Resources4 Expenditures by State Program5 Expenditures by State Activity6 Expenditures by State Object7 Comparison of Direct Services to Support Services8 Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY 2018-199 Associated Student Body 10 Debt Service11 Capital Fund12 Next Steps13 Appendix
1 District wide staffing2 Link to School Funding Allocations
Agenda
2
GeneralFund
ASBFund
Debt Service
Fund
Capital Fund
Beginning Fund Balance $899 $40 $13 $608
Revenue and Other FinancingSources
$9575 $68 $27 $2805
Expenditures $9554 $68 $27 $3034
Transfers Out $234
Net Operating Activities (Use of Fund Balance)
$21 $00 $00 ($463)
Ending Fund Balance $919 $41 $13 $145
Recommended FY18-19Budget Summary
(Dollars in Millions)
3Numbers may not add due to rounding
Enrollment ndash October Headcount
4
Actual enrollment per OSPI report 1251H Estimated 2018-19 enrollment provided by Seattlersquos Enrollment Planning Department
Num
ber of Students 49701
50998
5205352300
53091
5338653667
48000
49000
50000
51000
52000
53000
54000
2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 est for 18-19
Enrollment Annual Average Full Time Equivalent (AAFTE)
5
46984
48806
49974 51101
52578 53226
47174
48529 49677
50334
52401 52530
40000
42000
44000
46000
48000
50000
52000
54000
2012-13 2013-14 2014-15 2015-16 2016-17 2017-18
Variance Between Planned Students and Actual
Budget Actual
Source OSPI Reports 1251 for Actual (2017-18 is thru May) and F-195 for Budget Enrollment excludes Running Start Dropout Reengagement and Summer School
Other Student Support (Food Services Utilities Transportation etc)
$1237 $1344 $1423 $79 1490
Central Administration $468 $512 $573 $61 600
Total Expenditures $7522 $8577 $9554 $977 10000
Expenditures by State Activity
Numbers may not add due to rounding
9
Expenditures by Activity Group
10
Teaching626Teaching Support
107
Principals Office58
Other Student Support149
Central Administration
60
$9554Million
Numbers may not add due to rounding
bull Teaching - Includes expenditures related to direct instruction of students Includes instructional materials basic instructional and student supplies but does not include textbooks or instructional software
bull Teaching Support ndash includes support services related to teaching and student well-being Includes counseling pupil safety health related services instructional professional development textbooks and instructional software
bull Principalrsquos Office ndash Includes management and coordination at the school level Includes the duties of the principal assistant principal attendance specialists and school clerical staff
bull Other Support ndash Includes activities foundational to student success and the operation of schools but not directly in the context of student instruction Includes Nutrition Services Maintenance Custodial Services Grounds Utilities and Information Systems
bull Central Administration ndash Includes those activities related to management regulation and control at the district level such as the Board of Directors Superintendentrsquos Office Human Resources Finance and Education Leaders Also includes the management and administrative components of support areas such as Nutrition Services Transportation and Building Maintenance
State Activity Groups Defined
11
Major Object2016-17Actual
2017-18Adopted
2018-19Rec
Change 2018-19 vs
2017-18
2018-19 Percent of
Total
0 Debit Transfer $74 $31 $36 $04 04
1 Credit Transfer ($74) ($31) ($36) ($04) (04)
2 Cert Salaries $3340 $3949 $4417 $468 462
3 Class Salaries $1386 $1565 $1683 $118 176
4 Employee Benefits $1619 $1873 $2033 $160 213
5 Supplies $297 $387 $498 $111 52
7 Purchased Services $860 $793 $907 $114 95
8 Travel $10 $06 $07 $00 01
9 Capital Outlay $09 $04 $10 $06 01
Total $7522 $8577 $9554 $977 1000
Expenditures by State Object
12
(Dollars in Millions)
Numbers may not add due to rounding
Expenditures by State Object
13
Certificated Salaries462
Classified Salaries176
Employee Benefits213
Supplies Materials52
Purchased Services95
Chart ExcludesTravel 07Capital Outlay 10
$9554Million
Numbers may not add due to rounding
Comparison of Direct Services to Support Services
14
bull Direct Services - $7909M (828)ndash School allocation budget (Weighted Staffing Standard formula)ndash Centrally held budget for staff and supplies exclusively in the schools
such as nurses instructional assistants custodians bus drivers and food service workers
bull Support Services- $1645M (172)ndash Support staff not in schools but instrumental in running the districtndash Activities such as cost of processing payroll paying bills administering
programs managing grants hiring staff warehouse and delivery staff and technology support
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
State Funding General FundDistrict Expenses
Technology $72 $63
Utilities $151 $133
Insurance $31 $28
Curriculum amp Textbooks $77 $58
Other Supplies $154 $134
Library Materials $10 $05
Professional Development $12 $127
Facilities Maintenance $90 $127
Security and Student Safety $04 $10
Central Office $58 $98
Total $660 $782
Numbers may not add due to rounding 15
Associated Student Body
16
bull The Associated Student Body (ASB) Fund is used to account for funds raised by students to support optional extra-curricular activities that promote the cultural athletic recreational or social (CARS) growth of students
bull All ASB revenues are restricted to the extracurricular benefit of students
bull The cost of the Fund Analyst position and related training supplies is paid from the General Fund and not included in the ASB budget
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance $ 3614709 $ 3595430 $ 4032430 Total Revenue amp Other Financing Sources 5384339 7144000 6832000 Total Expenditures 5403618 6707000 6779000
Ending Fund Balance $ 3595430 $ 4032430 $ 4085430
Debt Service
17
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance 12894145$ 1334899$ 1330732$ Total Revenue amp Other Financing Sources 8801053$ 2590428$ 2714959$ Total Expenditures 20386551$ 2576650$ 2698325$
Ending Fund Balance 1308646$ 1348677$ 1347366$
bull 2018-19 Only Debt Service is for the John Stanford Center Bond Principal and Interest
bull Estimated Amount Outstanding 9118 is $24120000
Capital Fund
18
Actual Budget Recommended2016-17 2017-18 2018-19
Beginning Fund Balance 42065394 4652192 60760282
Total Revenue and Other Financing Sources 190650783 279141899 280532333
Total Direct Expenditures and Transfers 205661484 279592533 326809824
Ending Fund Balance 27054693$ 4201558$ 14482791$
Includes assumtion and unkowns
5-11-18
NA
Summary Sheets
FTEs FY 18
bull July 16 ndash Budget submittal to ESD for error checking
bull July 11 ndash Board Action to adopt FY18-19 budget
bull August 17 ndash Budget loaded into SAP financial system
bull September 4 ndash Approved budget due to ESD
Next Steps
19
1 Districtwide Staff FTE Summary
2 Link to School Funding Allocations
Appendix
20
SchoolBoardActionReport_2018_19_Budget_Adoption
School Board Action Report
1 TITLE
2 PURPOSE
3 RECOMMENDED MOTION
4 BACKGROUND INFORMATION
5 FISCAL IMPACTREVENUE SOURCE
6 COMMUNITY ENGAGEMENT
7 EQUITY ANALYSIS
8 STUDENT BENEFIT
9 WHY BOARD ACTION IS NECESSARY
10 POLICY IMPLICATION
11 BOARD COMMITTEE RECOMMENDATION
12 TIMELINE FOR IMPLEMENTATION
13 ATTACHMENTS
Budget Resolution_2017_18_18 Fixing and Adopting Budget
Budget Introduction presentationpdf
Slide Number 1
Agenda
Recommended FY18-19Budget Summary
Enrollment ndash October Headcount
Enrollment Annual Average Full Time Equivalent (AAFTE)
General Fund Resources
Expenditures by State Program
Expenditures by Program
Expenditures by State Activity
Expenditures by Activity Group
State Activity Groups Defined
Expenditures by State Object
Expenditures by State Object
Comparison of Direct Services to Support Services
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
Associated Student Body
Debt Service
Capital Fund
Next Steps
Appendix
FY 2017-18 Capital Funded FTE and Salary amp Benefits
Capital Department Staff
FTE
Salary amp Benefits
Capital Buildings FTE
5819
Direct FTE
3695
Direct Capital Staff
3695
4696255
Indirect FTE
2124
Indirect Capital Funded Staff
2124
2378145
Capital Department Total
5819
$ 7074400
Capital Buildings Staff Salaries amp Benefits
7074400
Technology Department (DoTS) Staff
Direct
4696255
Indirect
2378145
FTE
Salary amp Benefits
DoTS Capital Funded Staff Total
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Direct Capital Department Staff
3695
4696255
Indirect Capital Funded Staff
2124
2378145
DoTS Capital Funded Staff
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Data Based on FY 18
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Which BAs are based on salary What is the 10K forhellipmedical
Direct Capital Department Staff
3695
470
Indirect Capital Funded Staff
2124
240
DoTS Capital Funded Staff
9300
1273
This chart is what was used 3-20-18
Total Capital Funded Staff
15119
$1983
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Amounts are in Millions
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
10948928
144254096
142842528
116205501
81
38997523
BTA IV Levy
142842528
116205501
81
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
(10335254)
BEX IV Levy
91772534
86690866
94
BTA III Levy
50500981
1456650
15824717
9716942
61
42240689
BTA III Levy
15824717
9716942
61
BEX III Bond
4185681
533944
3626194
1849359
51
2870266
BEX III Bond
3626194
1849359
51
BTA II Levy
1257339
2800
0
0
0
1260139
BTA II Levy
0
0
0
BEX II Levy
667002
3943
647816
323908
50
347037
BEX II Levy
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
17278190
CEP CS 2
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
0
Capital Capacity Reserve 3
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
$92658590
Grand Total
$279592533
$216042762
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
1090
14430
14280
11620
81
3900
BTA IV Levy
14284
11621
81
BEX IV Levy
(5530)
13160
9180
8670
94
(1030)
BEX IV Levy
9177
8670
94
BTA III Levy
5050
150
1580
970
61
4220
BTA III Levy
1582
972
61
BEX III Bond
420
050
360
180
50
290
BEX III Bond
363
185
51
BTA II Levy
130
000
000
000
0
130
BTA II Levy
000
000
0
BEX II Levy
070
000
060
030
50
030
BEX II Levy
065
030
46
CEP CS 2
1480
380
140
130
93
1730
CEP CS 2
138
126
91
Capital Capacity Reserve 3
000
000
2350
000
0
000
Capital Capacity Reserve 3
2350
000
0
Grand Total
2710
28171
27960
21600
77
9270
Grand Total
27959
21604
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
BTA IV Levy
1090
14430
14280
11620
3900
BTA IV Levy
14284
11621
BEX IV Levy
(5530)
13160
9180
8670
(1030)
BEX IV Levy
9177
8670
BTA III Levy
5050
150
1580
970
4220
BTA III Levy
1582
972
BEX III Bond
420
050
360
180
290
BEX III Bond
363
185
This is what was originally used 31918
BTA II Levy
130
000
000
000
130
BTA II Levy
000
000
BEX II Levy
070
000
060
030
030
BEX II Levy
065
030
CEP CS 2
1480
380
140
130
1730
Anticipated Funds
CEP CS 2
138
126
Capital Capacity Reserve 3
000
000
2350
000
000
36860
Capital Capacity Reserve 3
2350
000
Grand Total
2710
28171
27960
21600
9270
Grand Total
27959
21604
1 Includes actuals and projected spending April 2018 through August 2018
1 Includes General Fund and Debt Service Fund Transfers
4 At Budget Adoption the Capital Capacity Reserve is Assumed to be 100 Spent
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent Reserve Funding is 10 direct expenditures
Numbers may not add up precicely due to rounding
For Book
Without Transfers
Actual
Budget
Recommended
2016-17
2017-18
2018-19
Beginning Fund Balance
42065394
4652192
60760282
was reduced on 52118 to match -11 accounting
Total Revenue and Other Financing Sources
190650783
279141899
280532333
Total Direct Expenditures and Transfers
205661484
279592533
326809824
$ 27054693
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482791
22402501
Did not spend 10 reserve in 2016-17
56558724
Did not spend 10 reserve of 23502094 and did not need 60M cash flow bond Started off with 22402512 higher fund balance than anticipated due to unspent reserve in 16-17 List all projects that were deferredhellip
For Work Session in May
Actual
Actual amp Projected
Recommended
22402501
2016-17
2017-18
2018-19
Beginning Fund Balance
$ 42065394
$ 27054693
$ 60760282
Total Revenue amp Other Financing Sources
190650783
219917427
280532332
donrsquot use
Total Expenditure amp Transfer
205661484
186211838
326809824
Ending Fund Balance
$ 27054693
$ 60760282
$ 14482790
Updated 511
Beginning balances to do not match due to $11 accounting issue
With Transfer
Actual
Budget
Recommended
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
2016-17
2017-18
2018-19
BTA IV Levy
10948928
88577743
142842528
107133495
75
this originally included a 60M cash flow bond If the ebond was there the new total is $148577743
Beginning Fund Balance
$ 42065394
$ 4652192
$ 60760282
BEX IV Levy
(55278668)
125751088
91772534
85917745
94
eRate collection estimate too high
Total Revenue amp Other Financing Sources
190650783
279141899
280532332
BTA III Levy
50500981
1554035
15824717
9396053
59
Total Transfers
25728483
23385202
BEX III Bond
4185681
51073
3626194
1849359
51
No longer anticipating solar grant funds
Total Expenditure
179933001
279592533
303424622
donrsquot use
BTA II Levy
1252589
24875
0
0
0
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482790
BEX II Levy
667002
11306
647816
323908
50
CEP CS 2
14778189
3947306
1376650
1256650
91
51518
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27054702
219917426
$279592533
$205877210
74
Identify all deferred projects
Identify all sources of revenue not recd
Identify what was accelerated in BTA IBV causing this negative
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Without Transfers
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
Recommended
use
BTA IV Levy
10948928
144254096
142842528
116205501
81
2018-19
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
Beginning Fund Balance
60760282
BTA III Levy
50500981
1456650
15824717
9716942
61
Total Revenue and Other Financing Sources
280532333
BEX III Bond
4185681
533944
3626194
1849359
51
Total Direct Expenditures and Transfers
326809824
BTA II Levy
1257339
2800
0
0
0
Ending Fund Balance
$ 14482791
BEX II Levy
667002
3943
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
Remember projects are to the right of the charts
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Updated 521
old levy not updated
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-19
Inter-Fund Transfers 2018-19 1
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864351
4492571
67975234
28951221
BTA III Levy
42658963
7570000
-
24933749
25295214
BEX III Bond
2387395
33890
-
2100000
321285
BTA II Levy
1277464
12248
-
- 0
1289712
BEX II Levy
100400
500
-
- 0
100900
CEP CS 2
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 3
-
-
-
27584057
(27584057)
Grand Total
$60760282
$280532332
$23385202
$303424622
$14482790
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
52318
good one
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-191
Inter-Fund Transfers 2018-19 2
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864352
4492571
67975234
28951222
BTA III Levy
42658963
7570000
0
24933749
25295214
BEX III Bond
2387395
33890
0
2100000
321285
BTA II Levy
1277464
12248
0
0
1289712
BEX II Levy
100400
500
0
0
100900
CEP CS 3
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 4
0
0
0
27584057
(27584057)
Grand Total
$60760282
$280532333
$23385202
$303424622
$14482791
1 Includes Levy and Non-Levy Funding Sources
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Major Construction Projects
172355592
See to right for summary of expenditures
Infrastructure
57250528
District Wide Projects
42934446
Program Reserves
30884057
Transfers (Debt Service amp General Fund)
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809825
Or
Recommended
FY 2018-19
Additions Modernizations and Re-Openings
172355592
Academics and Capacity Management
12280271
Athletics Fields Tracks and Lights
4384481
Districtwide Support
19429175
Facility Improvements
11718646
Seismic Improvements
11699510
Support Services
11225000
Program Reserves
30884057
Technology Enhancements and Modernizations
29447890
Transfers
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809824
FY 18 Adopted Capital Projects Fund
27959253300
Expenditures Budget
Actuals
Source
FY 2017-2018 Beginning Balance Actuals
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
Source
FY 2017-2018 Beginning Balance
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
BTA IV Levy
10948928
144254096
(2500000)
113705501
38997523
BTA IV Levy
1004521
144254096
(2500000)
142842528
(83911)
BEX IV Levy
(55278668)
131634280
0
86690866
(10335254)
BEX IV Levy
(70753336)
131634280
0
91772534
(30891590)
BTA III Levy
50500981 Coan Melissa L Coan Melissa LGrants for $10269 in negative
1456650
0
9716942
42240689
BTA III Levy
52782971
1456650
0
15824717
38414904
BEX III Bond
4185681
533944
0
1849359
2870266
BEX III Bond
4422462
533944
0
3626194
1330212
BTA II Levy
1252589
2800
0
0
1255389
BTA II Levy
1200000
2800
0
0
1202800
BEX II Levy
667002
3943
0
323908
347037
BEX II Levy
662939
3943
0
647816
19066
CEP CS 3
14778190
1256186
2500000
1256650
17277726
CEP CS 3
15332635
1256186
2500000
1376650
17712171
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Grand Total
$27054703
$279141899
$0
$237045320
$69151282
Grand Total
$4652192
$279141899
$0
$279592533
$4201558
1 Includes an as-needed Cash Flow Loan
1 Includes an as-needed Cash Flow Loan
2 Includes General Fund and Debt Service Fund Transfers
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4 Assumes Capital Capacity Reserve is 100 Spent
4 Assumes Capital Capacity Reserve is 100 Spent
14778189
79
Coe
500k
eckstein
Current Year Status Update
Slide 1
Adopted Capital Budget by Fund
Capital Infrastructure
Commitments
Debt Service
Slide 3
Capital DW Works and FTE
FTE Budget FY 18 quoted
Estimated 2018-19 Revenue
Slide 2
FY 19 Preliminary Plan (Capital Projects List)
This is what we knowhellip
Include Transfers
rounded to 100ths
Slide 4
Commitments - Debt Service
1122
Unkown Exp -
Unknown Rev -
24776
15097
9714
5896
7295
Property Aquistion
79 M Coe
FY 17
FY 16
FY 15
FY 14
FY 13
FY 12
CSR
CSR
Expenditures By FY
205661484
247768013
150977097
97145211
58964390
72957214
Reserve Spending
Adopted
300245922
3173
237
1821
1158
107
Nutrition Services Eq
capital reserve
24956131
268
19
15337
99
108
Assumed Capacity
BEX V and deferrment (FY 19 also)
275289791
291
218
167
106
97
Contingency requests for QA and Bagley
Not addressed
budget spent vs adopted
68
78
64
53
51
68
Future Startup Costs
Program Placement - Curriculum
Core 24
Skills Center
Early Learning
K3 Class Reduction Grant
GF
Need to finalize
5914
6393
6894
7531
7897
8577
nutrition Services
5698
6117
6481
7106
7522
8077
Rolls for non major projects
09634764964
09568277804
09400928343
09435665914
09525136128
09417045587
Property Aquistion
Oly Hills amp WilPac Carryforward
1 Recommended FY18-19 Budget Summary2 Enrollment3 General Fund Resources4 Expenditures by State Program5 Expenditures by State Activity6 Expenditures by State Object7 Comparison of Direct Services to Support Services8 Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY 2018-199 Associated Student Body 10 Debt Service11 Capital Fund12 Next Steps13 Appendix
1 District wide staffing2 Link to School Funding Allocations
Agenda
2
GeneralFund
ASBFund
Debt Service
Fund
Capital Fund
Beginning Fund Balance $899 $40 $13 $608
Revenue and Other FinancingSources
$9575 $68 $27 $2805
Expenditures $9554 $68 $27 $3034
Transfers Out $234
Net Operating Activities (Use of Fund Balance)
$21 $00 $00 ($463)
Ending Fund Balance $919 $41 $13 $145
Recommended FY18-19Budget Summary
(Dollars in Millions)
3Numbers may not add due to rounding
Enrollment ndash October Headcount
4
Actual enrollment per OSPI report 1251H Estimated 2018-19 enrollment provided by Seattlersquos Enrollment Planning Department
Num
ber of Students 49701
50998
5205352300
53091
5338653667
48000
49000
50000
51000
52000
53000
54000
2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 est for 18-19
Enrollment Annual Average Full Time Equivalent (AAFTE)
5
46984
48806
49974 51101
52578 53226
47174
48529 49677
50334
52401 52530
40000
42000
44000
46000
48000
50000
52000
54000
2012-13 2013-14 2014-15 2015-16 2016-17 2017-18
Variance Between Planned Students and Actual
Budget Actual
Source OSPI Reports 1251 for Actual (2017-18 is thru May) and F-195 for Budget Enrollment excludes Running Start Dropout Reengagement and Summer School
Other Student Support (Food Services Utilities Transportation etc)
$1237 $1344 $1423 $79 1490
Central Administration $468 $512 $573 $61 600
Total Expenditures $7522 $8577 $9554 $977 10000
Expenditures by State Activity
Numbers may not add due to rounding
9
Expenditures by Activity Group
10
Teaching626Teaching Support
107
Principals Office58
Other Student Support149
Central Administration
60
$9554Million
Numbers may not add due to rounding
bull Teaching - Includes expenditures related to direct instruction of students Includes instructional materials basic instructional and student supplies but does not include textbooks or instructional software
bull Teaching Support ndash includes support services related to teaching and student well-being Includes counseling pupil safety health related services instructional professional development textbooks and instructional software
bull Principalrsquos Office ndash Includes management and coordination at the school level Includes the duties of the principal assistant principal attendance specialists and school clerical staff
bull Other Support ndash Includes activities foundational to student success and the operation of schools but not directly in the context of student instruction Includes Nutrition Services Maintenance Custodial Services Grounds Utilities and Information Systems
bull Central Administration ndash Includes those activities related to management regulation and control at the district level such as the Board of Directors Superintendentrsquos Office Human Resources Finance and Education Leaders Also includes the management and administrative components of support areas such as Nutrition Services Transportation and Building Maintenance
State Activity Groups Defined
11
Major Object2016-17Actual
2017-18Adopted
2018-19Rec
Change 2018-19 vs
2017-18
2018-19 Percent of
Total
0 Debit Transfer $74 $31 $36 $04 04
1 Credit Transfer ($74) ($31) ($36) ($04) (04)
2 Cert Salaries $3340 $3949 $4417 $468 462
3 Class Salaries $1386 $1565 $1683 $118 176
4 Employee Benefits $1619 $1873 $2033 $160 213
5 Supplies $297 $387 $498 $111 52
7 Purchased Services $860 $793 $907 $114 95
8 Travel $10 $06 $07 $00 01
9 Capital Outlay $09 $04 $10 $06 01
Total $7522 $8577 $9554 $977 1000
Expenditures by State Object
12
(Dollars in Millions)
Numbers may not add due to rounding
Expenditures by State Object
13
Certificated Salaries462
Classified Salaries176
Employee Benefits213
Supplies Materials52
Purchased Services95
Chart ExcludesTravel 07Capital Outlay 10
$9554Million
Numbers may not add due to rounding
Comparison of Direct Services to Support Services
14
bull Direct Services - $7909M (828)ndash School allocation budget (Weighted Staffing Standard formula)ndash Centrally held budget for staff and supplies exclusively in the schools
such as nurses instructional assistants custodians bus drivers and food service workers
bull Support Services- $1645M (172)ndash Support staff not in schools but instrumental in running the districtndash Activities such as cost of processing payroll paying bills administering
programs managing grants hiring staff warehouse and delivery staff and technology support
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
State Funding General FundDistrict Expenses
Technology $72 $63
Utilities $151 $133
Insurance $31 $28
Curriculum amp Textbooks $77 $58
Other Supplies $154 $134
Library Materials $10 $05
Professional Development $12 $127
Facilities Maintenance $90 $127
Security and Student Safety $04 $10
Central Office $58 $98
Total $660 $782
Numbers may not add due to rounding 15
Associated Student Body
16
bull The Associated Student Body (ASB) Fund is used to account for funds raised by students to support optional extra-curricular activities that promote the cultural athletic recreational or social (CARS) growth of students
bull All ASB revenues are restricted to the extracurricular benefit of students
bull The cost of the Fund Analyst position and related training supplies is paid from the General Fund and not included in the ASB budget
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance $ 3614709 $ 3595430 $ 4032430 Total Revenue amp Other Financing Sources 5384339 7144000 6832000 Total Expenditures 5403618 6707000 6779000
Ending Fund Balance $ 3595430 $ 4032430 $ 4085430
Debt Service
17
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance 12894145$ 1334899$ 1330732$ Total Revenue amp Other Financing Sources 8801053$ 2590428$ 2714959$ Total Expenditures 20386551$ 2576650$ 2698325$
Ending Fund Balance 1308646$ 1348677$ 1347366$
bull 2018-19 Only Debt Service is for the John Stanford Center Bond Principal and Interest
bull Estimated Amount Outstanding 9118 is $24120000
Capital Fund
18
Actual Budget Recommended2016-17 2017-18 2018-19
Beginning Fund Balance 42065394 4652192 60760282
Total Revenue and Other Financing Sources 190650783 279141899 280532333
Total Direct Expenditures and Transfers 205661484 279592533 326809824
Ending Fund Balance 27054693$ 4201558$ 14482791$
Includes assumtion and unkowns
5-11-18
NA
Summary Sheets
FTEs FY 18
bull July 16 ndash Budget submittal to ESD for error checking
bull July 11 ndash Board Action to adopt FY18-19 budget
bull August 17 ndash Budget loaded into SAP financial system
bull September 4 ndash Approved budget due to ESD
Next Steps
19
1 Districtwide Staff FTE Summary
2 Link to School Funding Allocations
Appendix
20
SchoolBoardActionReport_2018_19_Budget_Adoption
School Board Action Report
1 TITLE
2 PURPOSE
3 RECOMMENDED MOTION
4 BACKGROUND INFORMATION
5 FISCAL IMPACTREVENUE SOURCE
6 COMMUNITY ENGAGEMENT
7 EQUITY ANALYSIS
8 STUDENT BENEFIT
9 WHY BOARD ACTION IS NECESSARY
10 POLICY IMPLICATION
11 BOARD COMMITTEE RECOMMENDATION
12 TIMELINE FOR IMPLEMENTATION
13 ATTACHMENTS
Budget Resolution_2017_18_18 Fixing and Adopting Budget
Budget Introduction presentationpdf
Slide Number 1
Agenda
Recommended FY18-19Budget Summary
Enrollment ndash October Headcount
Enrollment Annual Average Full Time Equivalent (AAFTE)
General Fund Resources
Expenditures by State Program
Expenditures by Program
Expenditures by State Activity
Expenditures by Activity Group
State Activity Groups Defined
Expenditures by State Object
Expenditures by State Object
Comparison of Direct Services to Support Services
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
Associated Student Body
Debt Service
Capital Fund
Next Steps
Appendix
FY 2017-18 Capital Funded FTE and Salary amp Benefits
Capital Department Staff
FTE
Salary amp Benefits
Capital Buildings FTE
5819
Direct FTE
3695
Direct Capital Staff
3695
4696255
Indirect FTE
2124
Indirect Capital Funded Staff
2124
2378145
Capital Department Total
5819
$ 7074400
Capital Buildings Staff Salaries amp Benefits
7074400
Technology Department (DoTS) Staff
Direct
4696255
Indirect
2378145
FTE
Salary amp Benefits
DoTS Capital Funded Staff Total
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Direct Capital Department Staff
3695
4696255
Indirect Capital Funded Staff
2124
2378145
DoTS Capital Funded Staff
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Data Based on FY 18
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Which BAs are based on salary What is the 10K forhellipmedical
Direct Capital Department Staff
3695
470
Indirect Capital Funded Staff
2124
240
DoTS Capital Funded Staff
9300
1273
This chart is what was used 3-20-18
Total Capital Funded Staff
15119
$1983
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Amounts are in Millions
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
10948928
144254096
142842528
116205501
81
38997523
BTA IV Levy
142842528
116205501
81
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
(10335254)
BEX IV Levy
91772534
86690866
94
BTA III Levy
50500981
1456650
15824717
9716942
61
42240689
BTA III Levy
15824717
9716942
61
BEX III Bond
4185681
533944
3626194
1849359
51
2870266
BEX III Bond
3626194
1849359
51
BTA II Levy
1257339
2800
0
0
0
1260139
BTA II Levy
0
0
0
BEX II Levy
667002
3943
647816
323908
50
347037
BEX II Levy
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
17278190
CEP CS 2
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
0
Capital Capacity Reserve 3
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
$92658590
Grand Total
$279592533
$216042762
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
1090
14430
14280
11620
81
3900
BTA IV Levy
14284
11621
81
BEX IV Levy
(5530)
13160
9180
8670
94
(1030)
BEX IV Levy
9177
8670
94
BTA III Levy
5050
150
1580
970
61
4220
BTA III Levy
1582
972
61
BEX III Bond
420
050
360
180
50
290
BEX III Bond
363
185
51
BTA II Levy
130
000
000
000
0
130
BTA II Levy
000
000
0
BEX II Levy
070
000
060
030
50
030
BEX II Levy
065
030
46
CEP CS 2
1480
380
140
130
93
1730
CEP CS 2
138
126
91
Capital Capacity Reserve 3
000
000
2350
000
0
000
Capital Capacity Reserve 3
2350
000
0
Grand Total
2710
28171
27960
21600
77
9270
Grand Total
27959
21604
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
BTA IV Levy
1090
14430
14280
11620
3900
BTA IV Levy
14284
11621
BEX IV Levy
(5530)
13160
9180
8670
(1030)
BEX IV Levy
9177
8670
BTA III Levy
5050
150
1580
970
4220
BTA III Levy
1582
972
BEX III Bond
420
050
360
180
290
BEX III Bond
363
185
This is what was originally used 31918
BTA II Levy
130
000
000
000
130
BTA II Levy
000
000
BEX II Levy
070
000
060
030
030
BEX II Levy
065
030
CEP CS 2
1480
380
140
130
1730
Anticipated Funds
CEP CS 2
138
126
Capital Capacity Reserve 3
000
000
2350
000
000
36860
Capital Capacity Reserve 3
2350
000
Grand Total
2710
28171
27960
21600
9270
Grand Total
27959
21604
1 Includes actuals and projected spending April 2018 through August 2018
1 Includes General Fund and Debt Service Fund Transfers
4 At Budget Adoption the Capital Capacity Reserve is Assumed to be 100 Spent
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent Reserve Funding is 10 direct expenditures
Numbers may not add up precicely due to rounding
For Book
Without Transfers
Actual
Budget
Recommended
2016-17
2017-18
2018-19
Beginning Fund Balance
42065394
4652192
60760282
was reduced on 52118 to match -11 accounting
Total Revenue and Other Financing Sources
190650783
279141899
280532333
Total Direct Expenditures and Transfers
205661484
279592533
326809824
$ 27054693
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482791
22402501
Did not spend 10 reserve in 2016-17
56558724
Did not spend 10 reserve of 23502094 and did not need 60M cash flow bond Started off with 22402512 higher fund balance than anticipated due to unspent reserve in 16-17 List all projects that were deferredhellip
For Work Session in May
Actual
Actual amp Projected
Recommended
22402501
2016-17
2017-18
2018-19
Beginning Fund Balance
$ 42065394
$ 27054693
$ 60760282
Total Revenue amp Other Financing Sources
190650783
219917427
280532332
donrsquot use
Total Expenditure amp Transfer
205661484
186211838
326809824
Ending Fund Balance
$ 27054693
$ 60760282
$ 14482790
Updated 511
Beginning balances to do not match due to $11 accounting issue
With Transfer
Actual
Budget
Recommended
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
2016-17
2017-18
2018-19
BTA IV Levy
10948928
88577743
142842528
107133495
75
this originally included a 60M cash flow bond If the ebond was there the new total is $148577743
Beginning Fund Balance
$ 42065394
$ 4652192
$ 60760282
BEX IV Levy
(55278668)
125751088
91772534
85917745
94
eRate collection estimate too high
Total Revenue amp Other Financing Sources
190650783
279141899
280532332
BTA III Levy
50500981
1554035
15824717
9396053
59
Total Transfers
25728483
23385202
BEX III Bond
4185681
51073
3626194
1849359
51
No longer anticipating solar grant funds
Total Expenditure
179933001
279592533
303424622
donrsquot use
BTA II Levy
1252589
24875
0
0
0
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482790
BEX II Levy
667002
11306
647816
323908
50
CEP CS 2
14778189
3947306
1376650
1256650
91
51518
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27054702
219917426
$279592533
$205877210
74
Identify all deferred projects
Identify all sources of revenue not recd
Identify what was accelerated in BTA IBV causing this negative
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Without Transfers
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
Recommended
use
BTA IV Levy
10948928
144254096
142842528
116205501
81
2018-19
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
Beginning Fund Balance
60760282
BTA III Levy
50500981
1456650
15824717
9716942
61
Total Revenue and Other Financing Sources
280532333
BEX III Bond
4185681
533944
3626194
1849359
51
Total Direct Expenditures and Transfers
326809824
BTA II Levy
1257339
2800
0
0
0
Ending Fund Balance
$ 14482791
BEX II Levy
667002
3943
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
Remember projects are to the right of the charts
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Updated 521
old levy not updated
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-19
Inter-Fund Transfers 2018-19 1
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864351
4492571
67975234
28951221
BTA III Levy
42658963
7570000
-
24933749
25295214
BEX III Bond
2387395
33890
-
2100000
321285
BTA II Levy
1277464
12248
-
- 0
1289712
BEX II Levy
100400
500
-
- 0
100900
CEP CS 2
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 3
-
-
-
27584057
(27584057)
Grand Total
$60760282
$280532332
$23385202
$303424622
$14482790
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
52318
good one
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-191
Inter-Fund Transfers 2018-19 2
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864352
4492571
67975234
28951222
BTA III Levy
42658963
7570000
0
24933749
25295214
BEX III Bond
2387395
33890
0
2100000
321285
BTA II Levy
1277464
12248
0
0
1289712
BEX II Levy
100400
500
0
0
100900
CEP CS 3
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 4
0
0
0
27584057
(27584057)
Grand Total
$60760282
$280532333
$23385202
$303424622
$14482791
1 Includes Levy and Non-Levy Funding Sources
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Major Construction Projects
172355592
See to right for summary of expenditures
Infrastructure
57250528
District Wide Projects
42934446
Program Reserves
30884057
Transfers (Debt Service amp General Fund)
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809825
Or
Recommended
FY 2018-19
Additions Modernizations and Re-Openings
172355592
Academics and Capacity Management
12280271
Athletics Fields Tracks and Lights
4384481
Districtwide Support
19429175
Facility Improvements
11718646
Seismic Improvements
11699510
Support Services
11225000
Program Reserves
30884057
Technology Enhancements and Modernizations
29447890
Transfers
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809824
FY 18 Adopted Capital Projects Fund
27959253300
Expenditures Budget
Actuals
Source
FY 2017-2018 Beginning Balance Actuals
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
Source
FY 2017-2018 Beginning Balance
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
BTA IV Levy
10948928
144254096
(2500000)
113705501
38997523
BTA IV Levy
1004521
144254096
(2500000)
142842528
(83911)
BEX IV Levy
(55278668)
131634280
0
86690866
(10335254)
BEX IV Levy
(70753336)
131634280
0
91772534
(30891590)
BTA III Levy
50500981 Coan Melissa L Coan Melissa LGrants for $10269 in negative
1456650
0
9716942
42240689
BTA III Levy
52782971
1456650
0
15824717
38414904
BEX III Bond
4185681
533944
0
1849359
2870266
BEX III Bond
4422462
533944
0
3626194
1330212
BTA II Levy
1252589
2800
0
0
1255389
BTA II Levy
1200000
2800
0
0
1202800
BEX II Levy
667002
3943
0
323908
347037
BEX II Levy
662939
3943
0
647816
19066
CEP CS 3
14778190
1256186
2500000
1256650
17277726
CEP CS 3
15332635
1256186
2500000
1376650
17712171
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Grand Total
$27054703
$279141899
$0
$237045320
$69151282
Grand Total
$4652192
$279141899
$0
$279592533
$4201558
1 Includes an as-needed Cash Flow Loan
1 Includes an as-needed Cash Flow Loan
2 Includes General Fund and Debt Service Fund Transfers
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4 Assumes Capital Capacity Reserve is 100 Spent
4 Assumes Capital Capacity Reserve is 100 Spent
14778189
79
Coe
500k
eckstein
Current Year Status Update
Slide 1
Adopted Capital Budget by Fund
Capital Infrastructure
Commitments
Debt Service
Slide 3
Capital DW Works and FTE
FTE Budget FY 18 quoted
Estimated 2018-19 Revenue
Slide 2
FY 19 Preliminary Plan (Capital Projects List)
This is what we knowhellip
Include Transfers
rounded to 100ths
Slide 4
Commitments - Debt Service
1122
Unkown Exp -
Unknown Rev -
24776
15097
9714
5896
7295
Property Aquistion
79 M Coe
FY 17
FY 16
FY 15
FY 14
FY 13
FY 12
CSR
CSR
Expenditures By FY
205661484
247768013
150977097
97145211
58964390
72957214
Reserve Spending
Adopted
300245922
3173
237
1821
1158
107
Nutrition Services Eq
capital reserve
24956131
268
19
15337
99
108
Assumed Capacity
BEX V and deferrment (FY 19 also)
275289791
291
218
167
106
97
Contingency requests for QA and Bagley
Not addressed
budget spent vs adopted
68
78
64
53
51
68
Future Startup Costs
Program Placement - Curriculum
Core 24
Skills Center
Early Learning
K3 Class Reduction Grant
GF
Need to finalize
5914
6393
6894
7531
7897
8577
nutrition Services
5698
6117
6481
7106
7522
8077
Rolls for non major projects
09634764964
09568277804
09400928343
09435665914
09525136128
09417045587
Property Aquistion
Oly Hills amp WilPac Carryforward
GeneralFund
ASBFund
Debt Service
Fund
Capital Fund
Beginning Fund Balance $899 $40 $13 $608
Revenue and Other FinancingSources
$9575 $68 $27 $2805
Expenditures $9554 $68 $27 $3034
Transfers Out $234
Net Operating Activities (Use of Fund Balance)
$21 $00 $00 ($463)
Ending Fund Balance $919 $41 $13 $145
Recommended FY18-19Budget Summary
(Dollars in Millions)
3Numbers may not add due to rounding
Enrollment ndash October Headcount
4
Actual enrollment per OSPI report 1251H Estimated 2018-19 enrollment provided by Seattlersquos Enrollment Planning Department
Num
ber of Students 49701
50998
5205352300
53091
5338653667
48000
49000
50000
51000
52000
53000
54000
2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 est for 18-19
Enrollment Annual Average Full Time Equivalent (AAFTE)
5
46984
48806
49974 51101
52578 53226
47174
48529 49677
50334
52401 52530
40000
42000
44000
46000
48000
50000
52000
54000
2012-13 2013-14 2014-15 2015-16 2016-17 2017-18
Variance Between Planned Students and Actual
Budget Actual
Source OSPI Reports 1251 for Actual (2017-18 is thru May) and F-195 for Budget Enrollment excludes Running Start Dropout Reengagement and Summer School
Other Student Support (Food Services Utilities Transportation etc)
$1237 $1344 $1423 $79 1490
Central Administration $468 $512 $573 $61 600
Total Expenditures $7522 $8577 $9554 $977 10000
Expenditures by State Activity
Numbers may not add due to rounding
9
Expenditures by Activity Group
10
Teaching626Teaching Support
107
Principals Office58
Other Student Support149
Central Administration
60
$9554Million
Numbers may not add due to rounding
bull Teaching - Includes expenditures related to direct instruction of students Includes instructional materials basic instructional and student supplies but does not include textbooks or instructional software
bull Teaching Support ndash includes support services related to teaching and student well-being Includes counseling pupil safety health related services instructional professional development textbooks and instructional software
bull Principalrsquos Office ndash Includes management and coordination at the school level Includes the duties of the principal assistant principal attendance specialists and school clerical staff
bull Other Support ndash Includes activities foundational to student success and the operation of schools but not directly in the context of student instruction Includes Nutrition Services Maintenance Custodial Services Grounds Utilities and Information Systems
bull Central Administration ndash Includes those activities related to management regulation and control at the district level such as the Board of Directors Superintendentrsquos Office Human Resources Finance and Education Leaders Also includes the management and administrative components of support areas such as Nutrition Services Transportation and Building Maintenance
State Activity Groups Defined
11
Major Object2016-17Actual
2017-18Adopted
2018-19Rec
Change 2018-19 vs
2017-18
2018-19 Percent of
Total
0 Debit Transfer $74 $31 $36 $04 04
1 Credit Transfer ($74) ($31) ($36) ($04) (04)
2 Cert Salaries $3340 $3949 $4417 $468 462
3 Class Salaries $1386 $1565 $1683 $118 176
4 Employee Benefits $1619 $1873 $2033 $160 213
5 Supplies $297 $387 $498 $111 52
7 Purchased Services $860 $793 $907 $114 95
8 Travel $10 $06 $07 $00 01
9 Capital Outlay $09 $04 $10 $06 01
Total $7522 $8577 $9554 $977 1000
Expenditures by State Object
12
(Dollars in Millions)
Numbers may not add due to rounding
Expenditures by State Object
13
Certificated Salaries462
Classified Salaries176
Employee Benefits213
Supplies Materials52
Purchased Services95
Chart ExcludesTravel 07Capital Outlay 10
$9554Million
Numbers may not add due to rounding
Comparison of Direct Services to Support Services
14
bull Direct Services - $7909M (828)ndash School allocation budget (Weighted Staffing Standard formula)ndash Centrally held budget for staff and supplies exclusively in the schools
such as nurses instructional assistants custodians bus drivers and food service workers
bull Support Services- $1645M (172)ndash Support staff not in schools but instrumental in running the districtndash Activities such as cost of processing payroll paying bills administering
programs managing grants hiring staff warehouse and delivery staff and technology support
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
State Funding General FundDistrict Expenses
Technology $72 $63
Utilities $151 $133
Insurance $31 $28
Curriculum amp Textbooks $77 $58
Other Supplies $154 $134
Library Materials $10 $05
Professional Development $12 $127
Facilities Maintenance $90 $127
Security and Student Safety $04 $10
Central Office $58 $98
Total $660 $782
Numbers may not add due to rounding 15
Associated Student Body
16
bull The Associated Student Body (ASB) Fund is used to account for funds raised by students to support optional extra-curricular activities that promote the cultural athletic recreational or social (CARS) growth of students
bull All ASB revenues are restricted to the extracurricular benefit of students
bull The cost of the Fund Analyst position and related training supplies is paid from the General Fund and not included in the ASB budget
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance $ 3614709 $ 3595430 $ 4032430 Total Revenue amp Other Financing Sources 5384339 7144000 6832000 Total Expenditures 5403618 6707000 6779000
Ending Fund Balance $ 3595430 $ 4032430 $ 4085430
Debt Service
17
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance 12894145$ 1334899$ 1330732$ Total Revenue amp Other Financing Sources 8801053$ 2590428$ 2714959$ Total Expenditures 20386551$ 2576650$ 2698325$
Ending Fund Balance 1308646$ 1348677$ 1347366$
bull 2018-19 Only Debt Service is for the John Stanford Center Bond Principal and Interest
bull Estimated Amount Outstanding 9118 is $24120000
Capital Fund
18
Actual Budget Recommended2016-17 2017-18 2018-19
Beginning Fund Balance 42065394 4652192 60760282
Total Revenue and Other Financing Sources 190650783 279141899 280532333
Total Direct Expenditures and Transfers 205661484 279592533 326809824
Ending Fund Balance 27054693$ 4201558$ 14482791$
Includes assumtion and unkowns
5-11-18
NA
Summary Sheets
FTEs FY 18
bull July 16 ndash Budget submittal to ESD for error checking
bull July 11 ndash Board Action to adopt FY18-19 budget
bull August 17 ndash Budget loaded into SAP financial system
bull September 4 ndash Approved budget due to ESD
Next Steps
19
1 Districtwide Staff FTE Summary
2 Link to School Funding Allocations
Appendix
20
SchoolBoardActionReport_2018_19_Budget_Adoption
School Board Action Report
1 TITLE
2 PURPOSE
3 RECOMMENDED MOTION
4 BACKGROUND INFORMATION
5 FISCAL IMPACTREVENUE SOURCE
6 COMMUNITY ENGAGEMENT
7 EQUITY ANALYSIS
8 STUDENT BENEFIT
9 WHY BOARD ACTION IS NECESSARY
10 POLICY IMPLICATION
11 BOARD COMMITTEE RECOMMENDATION
12 TIMELINE FOR IMPLEMENTATION
13 ATTACHMENTS
Budget Resolution_2017_18_18 Fixing and Adopting Budget
Budget Introduction presentationpdf
Slide Number 1
Agenda
Recommended FY18-19Budget Summary
Enrollment ndash October Headcount
Enrollment Annual Average Full Time Equivalent (AAFTE)
General Fund Resources
Expenditures by State Program
Expenditures by Program
Expenditures by State Activity
Expenditures by Activity Group
State Activity Groups Defined
Expenditures by State Object
Expenditures by State Object
Comparison of Direct Services to Support Services
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
Associated Student Body
Debt Service
Capital Fund
Next Steps
Appendix
FY 2017-18 Capital Funded FTE and Salary amp Benefits
Capital Department Staff
FTE
Salary amp Benefits
Capital Buildings FTE
5819
Direct FTE
3695
Direct Capital Staff
3695
4696255
Indirect FTE
2124
Indirect Capital Funded Staff
2124
2378145
Capital Department Total
5819
$ 7074400
Capital Buildings Staff Salaries amp Benefits
7074400
Technology Department (DoTS) Staff
Direct
4696255
Indirect
2378145
FTE
Salary amp Benefits
DoTS Capital Funded Staff Total
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Direct Capital Department Staff
3695
4696255
Indirect Capital Funded Staff
2124
2378145
DoTS Capital Funded Staff
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Data Based on FY 18
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Which BAs are based on salary What is the 10K forhellipmedical
Direct Capital Department Staff
3695
470
Indirect Capital Funded Staff
2124
240
DoTS Capital Funded Staff
9300
1273
This chart is what was used 3-20-18
Total Capital Funded Staff
15119
$1983
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Amounts are in Millions
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
10948928
144254096
142842528
116205501
81
38997523
BTA IV Levy
142842528
116205501
81
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
(10335254)
BEX IV Levy
91772534
86690866
94
BTA III Levy
50500981
1456650
15824717
9716942
61
42240689
BTA III Levy
15824717
9716942
61
BEX III Bond
4185681
533944
3626194
1849359
51
2870266
BEX III Bond
3626194
1849359
51
BTA II Levy
1257339
2800
0
0
0
1260139
BTA II Levy
0
0
0
BEX II Levy
667002
3943
647816
323908
50
347037
BEX II Levy
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
17278190
CEP CS 2
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
0
Capital Capacity Reserve 3
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
$92658590
Grand Total
$279592533
$216042762
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
1090
14430
14280
11620
81
3900
BTA IV Levy
14284
11621
81
BEX IV Levy
(5530)
13160
9180
8670
94
(1030)
BEX IV Levy
9177
8670
94
BTA III Levy
5050
150
1580
970
61
4220
BTA III Levy
1582
972
61
BEX III Bond
420
050
360
180
50
290
BEX III Bond
363
185
51
BTA II Levy
130
000
000
000
0
130
BTA II Levy
000
000
0
BEX II Levy
070
000
060
030
50
030
BEX II Levy
065
030
46
CEP CS 2
1480
380
140
130
93
1730
CEP CS 2
138
126
91
Capital Capacity Reserve 3
000
000
2350
000
0
000
Capital Capacity Reserve 3
2350
000
0
Grand Total
2710
28171
27960
21600
77
9270
Grand Total
27959
21604
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
BTA IV Levy
1090
14430
14280
11620
3900
BTA IV Levy
14284
11621
BEX IV Levy
(5530)
13160
9180
8670
(1030)
BEX IV Levy
9177
8670
BTA III Levy
5050
150
1580
970
4220
BTA III Levy
1582
972
BEX III Bond
420
050
360
180
290
BEX III Bond
363
185
This is what was originally used 31918
BTA II Levy
130
000
000
000
130
BTA II Levy
000
000
BEX II Levy
070
000
060
030
030
BEX II Levy
065
030
CEP CS 2
1480
380
140
130
1730
Anticipated Funds
CEP CS 2
138
126
Capital Capacity Reserve 3
000
000
2350
000
000
36860
Capital Capacity Reserve 3
2350
000
Grand Total
2710
28171
27960
21600
9270
Grand Total
27959
21604
1 Includes actuals and projected spending April 2018 through August 2018
1 Includes General Fund and Debt Service Fund Transfers
4 At Budget Adoption the Capital Capacity Reserve is Assumed to be 100 Spent
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent Reserve Funding is 10 direct expenditures
Numbers may not add up precicely due to rounding
For Book
Without Transfers
Actual
Budget
Recommended
2016-17
2017-18
2018-19
Beginning Fund Balance
42065394
4652192
60760282
was reduced on 52118 to match -11 accounting
Total Revenue and Other Financing Sources
190650783
279141899
280532333
Total Direct Expenditures and Transfers
205661484
279592533
326809824
$ 27054693
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482791
22402501
Did not spend 10 reserve in 2016-17
56558724
Did not spend 10 reserve of 23502094 and did not need 60M cash flow bond Started off with 22402512 higher fund balance than anticipated due to unspent reserve in 16-17 List all projects that were deferredhellip
For Work Session in May
Actual
Actual amp Projected
Recommended
22402501
2016-17
2017-18
2018-19
Beginning Fund Balance
$ 42065394
$ 27054693
$ 60760282
Total Revenue amp Other Financing Sources
190650783
219917427
280532332
donrsquot use
Total Expenditure amp Transfer
205661484
186211838
326809824
Ending Fund Balance
$ 27054693
$ 60760282
$ 14482790
Updated 511
Beginning balances to do not match due to $11 accounting issue
With Transfer
Actual
Budget
Recommended
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
2016-17
2017-18
2018-19
BTA IV Levy
10948928
88577743
142842528
107133495
75
this originally included a 60M cash flow bond If the ebond was there the new total is $148577743
Beginning Fund Balance
$ 42065394
$ 4652192
$ 60760282
BEX IV Levy
(55278668)
125751088
91772534
85917745
94
eRate collection estimate too high
Total Revenue amp Other Financing Sources
190650783
279141899
280532332
BTA III Levy
50500981
1554035
15824717
9396053
59
Total Transfers
25728483
23385202
BEX III Bond
4185681
51073
3626194
1849359
51
No longer anticipating solar grant funds
Total Expenditure
179933001
279592533
303424622
donrsquot use
BTA II Levy
1252589
24875
0
0
0
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482790
BEX II Levy
667002
11306
647816
323908
50
CEP CS 2
14778189
3947306
1376650
1256650
91
51518
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27054702
219917426
$279592533
$205877210
74
Identify all deferred projects
Identify all sources of revenue not recd
Identify what was accelerated in BTA IBV causing this negative
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Without Transfers
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
Recommended
use
BTA IV Levy
10948928
144254096
142842528
116205501
81
2018-19
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
Beginning Fund Balance
60760282
BTA III Levy
50500981
1456650
15824717
9716942
61
Total Revenue and Other Financing Sources
280532333
BEX III Bond
4185681
533944
3626194
1849359
51
Total Direct Expenditures and Transfers
326809824
BTA II Levy
1257339
2800
0
0
0
Ending Fund Balance
$ 14482791
BEX II Levy
667002
3943
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
Remember projects are to the right of the charts
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Updated 521
old levy not updated
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-19
Inter-Fund Transfers 2018-19 1
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864351
4492571
67975234
28951221
BTA III Levy
42658963
7570000
-
24933749
25295214
BEX III Bond
2387395
33890
-
2100000
321285
BTA II Levy
1277464
12248
-
- 0
1289712
BEX II Levy
100400
500
-
- 0
100900
CEP CS 2
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 3
-
-
-
27584057
(27584057)
Grand Total
$60760282
$280532332
$23385202
$303424622
$14482790
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
52318
good one
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-191
Inter-Fund Transfers 2018-19 2
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864352
4492571
67975234
28951222
BTA III Levy
42658963
7570000
0
24933749
25295214
BEX III Bond
2387395
33890
0
2100000
321285
BTA II Levy
1277464
12248
0
0
1289712
BEX II Levy
100400
500
0
0
100900
CEP CS 3
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 4
0
0
0
27584057
(27584057)
Grand Total
$60760282
$280532333
$23385202
$303424622
$14482791
1 Includes Levy and Non-Levy Funding Sources
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Major Construction Projects
172355592
See to right for summary of expenditures
Infrastructure
57250528
District Wide Projects
42934446
Program Reserves
30884057
Transfers (Debt Service amp General Fund)
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809825
Or
Recommended
FY 2018-19
Additions Modernizations and Re-Openings
172355592
Academics and Capacity Management
12280271
Athletics Fields Tracks and Lights
4384481
Districtwide Support
19429175
Facility Improvements
11718646
Seismic Improvements
11699510
Support Services
11225000
Program Reserves
30884057
Technology Enhancements and Modernizations
29447890
Transfers
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809824
FY 18 Adopted Capital Projects Fund
27959253300
Expenditures Budget
Actuals
Source
FY 2017-2018 Beginning Balance Actuals
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
Source
FY 2017-2018 Beginning Balance
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
BTA IV Levy
10948928
144254096
(2500000)
113705501
38997523
BTA IV Levy
1004521
144254096
(2500000)
142842528
(83911)
BEX IV Levy
(55278668)
131634280
0
86690866
(10335254)
BEX IV Levy
(70753336)
131634280
0
91772534
(30891590)
BTA III Levy
50500981 Coan Melissa L Coan Melissa LGrants for $10269 in negative
1456650
0
9716942
42240689
BTA III Levy
52782971
1456650
0
15824717
38414904
BEX III Bond
4185681
533944
0
1849359
2870266
BEX III Bond
4422462
533944
0
3626194
1330212
BTA II Levy
1252589
2800
0
0
1255389
BTA II Levy
1200000
2800
0
0
1202800
BEX II Levy
667002
3943
0
323908
347037
BEX II Levy
662939
3943
0
647816
19066
CEP CS 3
14778190
1256186
2500000
1256650
17277726
CEP CS 3
15332635
1256186
2500000
1376650
17712171
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Grand Total
$27054703
$279141899
$0
$237045320
$69151282
Grand Total
$4652192
$279141899
$0
$279592533
$4201558
1 Includes an as-needed Cash Flow Loan
1 Includes an as-needed Cash Flow Loan
2 Includes General Fund and Debt Service Fund Transfers
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4 Assumes Capital Capacity Reserve is 100 Spent
4 Assumes Capital Capacity Reserve is 100 Spent
14778189
79
Coe
500k
eckstein
Current Year Status Update
Slide 1
Adopted Capital Budget by Fund
Capital Infrastructure
Commitments
Debt Service
Slide 3
Capital DW Works and FTE
FTE Budget FY 18 quoted
Estimated 2018-19 Revenue
Slide 2
FY 19 Preliminary Plan (Capital Projects List)
This is what we knowhellip
Include Transfers
rounded to 100ths
Slide 4
Commitments - Debt Service
1122
Unkown Exp -
Unknown Rev -
24776
15097
9714
5896
7295
Property Aquistion
79 M Coe
FY 17
FY 16
FY 15
FY 14
FY 13
FY 12
CSR
CSR
Expenditures By FY
205661484
247768013
150977097
97145211
58964390
72957214
Reserve Spending
Adopted
300245922
3173
237
1821
1158
107
Nutrition Services Eq
capital reserve
24956131
268
19
15337
99
108
Assumed Capacity
BEX V and deferrment (FY 19 also)
275289791
291
218
167
106
97
Contingency requests for QA and Bagley
Not addressed
budget spent vs adopted
68
78
64
53
51
68
Future Startup Costs
Program Placement - Curriculum
Core 24
Skills Center
Early Learning
K3 Class Reduction Grant
GF
Need to finalize
5914
6393
6894
7531
7897
8577
nutrition Services
5698
6117
6481
7106
7522
8077
Rolls for non major projects
09634764964
09568277804
09400928343
09435665914
09525136128
09417045587
Property Aquistion
Oly Hills amp WilPac Carryforward
Enrollment ndash October Headcount
4
Actual enrollment per OSPI report 1251H Estimated 2018-19 enrollment provided by Seattlersquos Enrollment Planning Department
Num
ber of Students 49701
50998
5205352300
53091
5338653667
48000
49000
50000
51000
52000
53000
54000
2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 est for 18-19
Enrollment Annual Average Full Time Equivalent (AAFTE)
5
46984
48806
49974 51101
52578 53226
47174
48529 49677
50334
52401 52530
40000
42000
44000
46000
48000
50000
52000
54000
2012-13 2013-14 2014-15 2015-16 2016-17 2017-18
Variance Between Planned Students and Actual
Budget Actual
Source OSPI Reports 1251 for Actual (2017-18 is thru May) and F-195 for Budget Enrollment excludes Running Start Dropout Reengagement and Summer School
Other Student Support (Food Services Utilities Transportation etc)
$1237 $1344 $1423 $79 1490
Central Administration $468 $512 $573 $61 600
Total Expenditures $7522 $8577 $9554 $977 10000
Expenditures by State Activity
Numbers may not add due to rounding
9
Expenditures by Activity Group
10
Teaching626Teaching Support
107
Principals Office58
Other Student Support149
Central Administration
60
$9554Million
Numbers may not add due to rounding
bull Teaching - Includes expenditures related to direct instruction of students Includes instructional materials basic instructional and student supplies but does not include textbooks or instructional software
bull Teaching Support ndash includes support services related to teaching and student well-being Includes counseling pupil safety health related services instructional professional development textbooks and instructional software
bull Principalrsquos Office ndash Includes management and coordination at the school level Includes the duties of the principal assistant principal attendance specialists and school clerical staff
bull Other Support ndash Includes activities foundational to student success and the operation of schools but not directly in the context of student instruction Includes Nutrition Services Maintenance Custodial Services Grounds Utilities and Information Systems
bull Central Administration ndash Includes those activities related to management regulation and control at the district level such as the Board of Directors Superintendentrsquos Office Human Resources Finance and Education Leaders Also includes the management and administrative components of support areas such as Nutrition Services Transportation and Building Maintenance
State Activity Groups Defined
11
Major Object2016-17Actual
2017-18Adopted
2018-19Rec
Change 2018-19 vs
2017-18
2018-19 Percent of
Total
0 Debit Transfer $74 $31 $36 $04 04
1 Credit Transfer ($74) ($31) ($36) ($04) (04)
2 Cert Salaries $3340 $3949 $4417 $468 462
3 Class Salaries $1386 $1565 $1683 $118 176
4 Employee Benefits $1619 $1873 $2033 $160 213
5 Supplies $297 $387 $498 $111 52
7 Purchased Services $860 $793 $907 $114 95
8 Travel $10 $06 $07 $00 01
9 Capital Outlay $09 $04 $10 $06 01
Total $7522 $8577 $9554 $977 1000
Expenditures by State Object
12
(Dollars in Millions)
Numbers may not add due to rounding
Expenditures by State Object
13
Certificated Salaries462
Classified Salaries176
Employee Benefits213
Supplies Materials52
Purchased Services95
Chart ExcludesTravel 07Capital Outlay 10
$9554Million
Numbers may not add due to rounding
Comparison of Direct Services to Support Services
14
bull Direct Services - $7909M (828)ndash School allocation budget (Weighted Staffing Standard formula)ndash Centrally held budget for staff and supplies exclusively in the schools
such as nurses instructional assistants custodians bus drivers and food service workers
bull Support Services- $1645M (172)ndash Support staff not in schools but instrumental in running the districtndash Activities such as cost of processing payroll paying bills administering
programs managing grants hiring staff warehouse and delivery staff and technology support
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
State Funding General FundDistrict Expenses
Technology $72 $63
Utilities $151 $133
Insurance $31 $28
Curriculum amp Textbooks $77 $58
Other Supplies $154 $134
Library Materials $10 $05
Professional Development $12 $127
Facilities Maintenance $90 $127
Security and Student Safety $04 $10
Central Office $58 $98
Total $660 $782
Numbers may not add due to rounding 15
Associated Student Body
16
bull The Associated Student Body (ASB) Fund is used to account for funds raised by students to support optional extra-curricular activities that promote the cultural athletic recreational or social (CARS) growth of students
bull All ASB revenues are restricted to the extracurricular benefit of students
bull The cost of the Fund Analyst position and related training supplies is paid from the General Fund and not included in the ASB budget
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance $ 3614709 $ 3595430 $ 4032430 Total Revenue amp Other Financing Sources 5384339 7144000 6832000 Total Expenditures 5403618 6707000 6779000
Ending Fund Balance $ 3595430 $ 4032430 $ 4085430
Debt Service
17
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance 12894145$ 1334899$ 1330732$ Total Revenue amp Other Financing Sources 8801053$ 2590428$ 2714959$ Total Expenditures 20386551$ 2576650$ 2698325$
Ending Fund Balance 1308646$ 1348677$ 1347366$
bull 2018-19 Only Debt Service is for the John Stanford Center Bond Principal and Interest
bull Estimated Amount Outstanding 9118 is $24120000
Capital Fund
18
Actual Budget Recommended2016-17 2017-18 2018-19
Beginning Fund Balance 42065394 4652192 60760282
Total Revenue and Other Financing Sources 190650783 279141899 280532333
Total Direct Expenditures and Transfers 205661484 279592533 326809824
Ending Fund Balance 27054693$ 4201558$ 14482791$
Includes assumtion and unkowns
5-11-18
NA
Summary Sheets
FTEs FY 18
bull July 16 ndash Budget submittal to ESD for error checking
bull July 11 ndash Board Action to adopt FY18-19 budget
bull August 17 ndash Budget loaded into SAP financial system
bull September 4 ndash Approved budget due to ESD
Next Steps
19
1 Districtwide Staff FTE Summary
2 Link to School Funding Allocations
Appendix
20
SchoolBoardActionReport_2018_19_Budget_Adoption
School Board Action Report
1 TITLE
2 PURPOSE
3 RECOMMENDED MOTION
4 BACKGROUND INFORMATION
5 FISCAL IMPACTREVENUE SOURCE
6 COMMUNITY ENGAGEMENT
7 EQUITY ANALYSIS
8 STUDENT BENEFIT
9 WHY BOARD ACTION IS NECESSARY
10 POLICY IMPLICATION
11 BOARD COMMITTEE RECOMMENDATION
12 TIMELINE FOR IMPLEMENTATION
13 ATTACHMENTS
Budget Resolution_2017_18_18 Fixing and Adopting Budget
Budget Introduction presentationpdf
Slide Number 1
Agenda
Recommended FY18-19Budget Summary
Enrollment ndash October Headcount
Enrollment Annual Average Full Time Equivalent (AAFTE)
General Fund Resources
Expenditures by State Program
Expenditures by Program
Expenditures by State Activity
Expenditures by Activity Group
State Activity Groups Defined
Expenditures by State Object
Expenditures by State Object
Comparison of Direct Services to Support Services
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
Associated Student Body
Debt Service
Capital Fund
Next Steps
Appendix
FY 2017-18 Capital Funded FTE and Salary amp Benefits
Capital Department Staff
FTE
Salary amp Benefits
Capital Buildings FTE
5819
Direct FTE
3695
Direct Capital Staff
3695
4696255
Indirect FTE
2124
Indirect Capital Funded Staff
2124
2378145
Capital Department Total
5819
$ 7074400
Capital Buildings Staff Salaries amp Benefits
7074400
Technology Department (DoTS) Staff
Direct
4696255
Indirect
2378145
FTE
Salary amp Benefits
DoTS Capital Funded Staff Total
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Direct Capital Department Staff
3695
4696255
Indirect Capital Funded Staff
2124
2378145
DoTS Capital Funded Staff
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Data Based on FY 18
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Which BAs are based on salary What is the 10K forhellipmedical
Direct Capital Department Staff
3695
470
Indirect Capital Funded Staff
2124
240
DoTS Capital Funded Staff
9300
1273
This chart is what was used 3-20-18
Total Capital Funded Staff
15119
$1983
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Amounts are in Millions
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
10948928
144254096
142842528
116205501
81
38997523
BTA IV Levy
142842528
116205501
81
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
(10335254)
BEX IV Levy
91772534
86690866
94
BTA III Levy
50500981
1456650
15824717
9716942
61
42240689
BTA III Levy
15824717
9716942
61
BEX III Bond
4185681
533944
3626194
1849359
51
2870266
BEX III Bond
3626194
1849359
51
BTA II Levy
1257339
2800
0
0
0
1260139
BTA II Levy
0
0
0
BEX II Levy
667002
3943
647816
323908
50
347037
BEX II Levy
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
17278190
CEP CS 2
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
0
Capital Capacity Reserve 3
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
$92658590
Grand Total
$279592533
$216042762
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
1090
14430
14280
11620
81
3900
BTA IV Levy
14284
11621
81
BEX IV Levy
(5530)
13160
9180
8670
94
(1030)
BEX IV Levy
9177
8670
94
BTA III Levy
5050
150
1580
970
61
4220
BTA III Levy
1582
972
61
BEX III Bond
420
050
360
180
50
290
BEX III Bond
363
185
51
BTA II Levy
130
000
000
000
0
130
BTA II Levy
000
000
0
BEX II Levy
070
000
060
030
50
030
BEX II Levy
065
030
46
CEP CS 2
1480
380
140
130
93
1730
CEP CS 2
138
126
91
Capital Capacity Reserve 3
000
000
2350
000
0
000
Capital Capacity Reserve 3
2350
000
0
Grand Total
2710
28171
27960
21600
77
9270
Grand Total
27959
21604
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
BTA IV Levy
1090
14430
14280
11620
3900
BTA IV Levy
14284
11621
BEX IV Levy
(5530)
13160
9180
8670
(1030)
BEX IV Levy
9177
8670
BTA III Levy
5050
150
1580
970
4220
BTA III Levy
1582
972
BEX III Bond
420
050
360
180
290
BEX III Bond
363
185
This is what was originally used 31918
BTA II Levy
130
000
000
000
130
BTA II Levy
000
000
BEX II Levy
070
000
060
030
030
BEX II Levy
065
030
CEP CS 2
1480
380
140
130
1730
Anticipated Funds
CEP CS 2
138
126
Capital Capacity Reserve 3
000
000
2350
000
000
36860
Capital Capacity Reserve 3
2350
000
Grand Total
2710
28171
27960
21600
9270
Grand Total
27959
21604
1 Includes actuals and projected spending April 2018 through August 2018
1 Includes General Fund and Debt Service Fund Transfers
4 At Budget Adoption the Capital Capacity Reserve is Assumed to be 100 Spent
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent Reserve Funding is 10 direct expenditures
Numbers may not add up precicely due to rounding
For Book
Without Transfers
Actual
Budget
Recommended
2016-17
2017-18
2018-19
Beginning Fund Balance
42065394
4652192
60760282
was reduced on 52118 to match -11 accounting
Total Revenue and Other Financing Sources
190650783
279141899
280532333
Total Direct Expenditures and Transfers
205661484
279592533
326809824
$ 27054693
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482791
22402501
Did not spend 10 reserve in 2016-17
56558724
Did not spend 10 reserve of 23502094 and did not need 60M cash flow bond Started off with 22402512 higher fund balance than anticipated due to unspent reserve in 16-17 List all projects that were deferredhellip
For Work Session in May
Actual
Actual amp Projected
Recommended
22402501
2016-17
2017-18
2018-19
Beginning Fund Balance
$ 42065394
$ 27054693
$ 60760282
Total Revenue amp Other Financing Sources
190650783
219917427
280532332
donrsquot use
Total Expenditure amp Transfer
205661484
186211838
326809824
Ending Fund Balance
$ 27054693
$ 60760282
$ 14482790
Updated 511
Beginning balances to do not match due to $11 accounting issue
With Transfer
Actual
Budget
Recommended
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
2016-17
2017-18
2018-19
BTA IV Levy
10948928
88577743
142842528
107133495
75
this originally included a 60M cash flow bond If the ebond was there the new total is $148577743
Beginning Fund Balance
$ 42065394
$ 4652192
$ 60760282
BEX IV Levy
(55278668)
125751088
91772534
85917745
94
eRate collection estimate too high
Total Revenue amp Other Financing Sources
190650783
279141899
280532332
BTA III Levy
50500981
1554035
15824717
9396053
59
Total Transfers
25728483
23385202
BEX III Bond
4185681
51073
3626194
1849359
51
No longer anticipating solar grant funds
Total Expenditure
179933001
279592533
303424622
donrsquot use
BTA II Levy
1252589
24875
0
0
0
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482790
BEX II Levy
667002
11306
647816
323908
50
CEP CS 2
14778189
3947306
1376650
1256650
91
51518
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27054702
219917426
$279592533
$205877210
74
Identify all deferred projects
Identify all sources of revenue not recd
Identify what was accelerated in BTA IBV causing this negative
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Without Transfers
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
Recommended
use
BTA IV Levy
10948928
144254096
142842528
116205501
81
2018-19
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
Beginning Fund Balance
60760282
BTA III Levy
50500981
1456650
15824717
9716942
61
Total Revenue and Other Financing Sources
280532333
BEX III Bond
4185681
533944
3626194
1849359
51
Total Direct Expenditures and Transfers
326809824
BTA II Levy
1257339
2800
0
0
0
Ending Fund Balance
$ 14482791
BEX II Levy
667002
3943
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
Remember projects are to the right of the charts
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Updated 521
old levy not updated
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-19
Inter-Fund Transfers 2018-19 1
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864351
4492571
67975234
28951221
BTA III Levy
42658963
7570000
-
24933749
25295214
BEX III Bond
2387395
33890
-
2100000
321285
BTA II Levy
1277464
12248
-
- 0
1289712
BEX II Levy
100400
500
-
- 0
100900
CEP CS 2
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 3
-
-
-
27584057
(27584057)
Grand Total
$60760282
$280532332
$23385202
$303424622
$14482790
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
52318
good one
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-191
Inter-Fund Transfers 2018-19 2
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864352
4492571
67975234
28951222
BTA III Levy
42658963
7570000
0
24933749
25295214
BEX III Bond
2387395
33890
0
2100000
321285
BTA II Levy
1277464
12248
0
0
1289712
BEX II Levy
100400
500
0
0
100900
CEP CS 3
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 4
0
0
0
27584057
(27584057)
Grand Total
$60760282
$280532333
$23385202
$303424622
$14482791
1 Includes Levy and Non-Levy Funding Sources
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Major Construction Projects
172355592
See to right for summary of expenditures
Infrastructure
57250528
District Wide Projects
42934446
Program Reserves
30884057
Transfers (Debt Service amp General Fund)
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809825
Or
Recommended
FY 2018-19
Additions Modernizations and Re-Openings
172355592
Academics and Capacity Management
12280271
Athletics Fields Tracks and Lights
4384481
Districtwide Support
19429175
Facility Improvements
11718646
Seismic Improvements
11699510
Support Services
11225000
Program Reserves
30884057
Technology Enhancements and Modernizations
29447890
Transfers
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809824
FY 18 Adopted Capital Projects Fund
27959253300
Expenditures Budget
Actuals
Source
FY 2017-2018 Beginning Balance Actuals
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
Source
FY 2017-2018 Beginning Balance
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
BTA IV Levy
10948928
144254096
(2500000)
113705501
38997523
BTA IV Levy
1004521
144254096
(2500000)
142842528
(83911)
BEX IV Levy
(55278668)
131634280
0
86690866
(10335254)
BEX IV Levy
(70753336)
131634280
0
91772534
(30891590)
BTA III Levy
50500981 Coan Melissa L Coan Melissa LGrants for $10269 in negative
1456650
0
9716942
42240689
BTA III Levy
52782971
1456650
0
15824717
38414904
BEX III Bond
4185681
533944
0
1849359
2870266
BEX III Bond
4422462
533944
0
3626194
1330212
BTA II Levy
1252589
2800
0
0
1255389
BTA II Levy
1200000
2800
0
0
1202800
BEX II Levy
667002
3943
0
323908
347037
BEX II Levy
662939
3943
0
647816
19066
CEP CS 3
14778190
1256186
2500000
1256650
17277726
CEP CS 3
15332635
1256186
2500000
1376650
17712171
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Grand Total
$27054703
$279141899
$0
$237045320
$69151282
Grand Total
$4652192
$279141899
$0
$279592533
$4201558
1 Includes an as-needed Cash Flow Loan
1 Includes an as-needed Cash Flow Loan
2 Includes General Fund and Debt Service Fund Transfers
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4 Assumes Capital Capacity Reserve is 100 Spent
4 Assumes Capital Capacity Reserve is 100 Spent
14778189
79
Coe
500k
eckstein
Current Year Status Update
Slide 1
Adopted Capital Budget by Fund
Capital Infrastructure
Commitments
Debt Service
Slide 3
Capital DW Works and FTE
FTE Budget FY 18 quoted
Estimated 2018-19 Revenue
Slide 2
FY 19 Preliminary Plan (Capital Projects List)
This is what we knowhellip
Include Transfers
rounded to 100ths
Slide 4
Commitments - Debt Service
1122
Unkown Exp -
Unknown Rev -
24776
15097
9714
5896
7295
Property Aquistion
79 M Coe
FY 17
FY 16
FY 15
FY 14
FY 13
FY 12
CSR
CSR
Expenditures By FY
205661484
247768013
150977097
97145211
58964390
72957214
Reserve Spending
Adopted
300245922
3173
237
1821
1158
107
Nutrition Services Eq
capital reserve
24956131
268
19
15337
99
108
Assumed Capacity
BEX V and deferrment (FY 19 also)
275289791
291
218
167
106
97
Contingency requests for QA and Bagley
Not addressed
budget spent vs adopted
68
78
64
53
51
68
Future Startup Costs
Program Placement - Curriculum
Core 24
Skills Center
Early Learning
K3 Class Reduction Grant
GF
Need to finalize
5914
6393
6894
7531
7897
8577
nutrition Services
5698
6117
6481
7106
7522
8077
Rolls for non major projects
09634764964
09568277804
09400928343
09435665914
09525136128
09417045587
Property Aquistion
Oly Hills amp WilPac Carryforward
Enrollment Annual Average Full Time Equivalent (AAFTE)
5
46984
48806
49974 51101
52578 53226
47174
48529 49677
50334
52401 52530
40000
42000
44000
46000
48000
50000
52000
54000
2012-13 2013-14 2014-15 2015-16 2016-17 2017-18
Variance Between Planned Students and Actual
Budget Actual
Source OSPI Reports 1251 for Actual (2017-18 is thru May) and F-195 for Budget Enrollment excludes Running Start Dropout Reengagement and Summer School
Other Student Support (Food Services Utilities Transportation etc)
$1237 $1344 $1423 $79 1490
Central Administration $468 $512 $573 $61 600
Total Expenditures $7522 $8577 $9554 $977 10000
Expenditures by State Activity
Numbers may not add due to rounding
9
Expenditures by Activity Group
10
Teaching626Teaching Support
107
Principals Office58
Other Student Support149
Central Administration
60
$9554Million
Numbers may not add due to rounding
bull Teaching - Includes expenditures related to direct instruction of students Includes instructional materials basic instructional and student supplies but does not include textbooks or instructional software
bull Teaching Support ndash includes support services related to teaching and student well-being Includes counseling pupil safety health related services instructional professional development textbooks and instructional software
bull Principalrsquos Office ndash Includes management and coordination at the school level Includes the duties of the principal assistant principal attendance specialists and school clerical staff
bull Other Support ndash Includes activities foundational to student success and the operation of schools but not directly in the context of student instruction Includes Nutrition Services Maintenance Custodial Services Grounds Utilities and Information Systems
bull Central Administration ndash Includes those activities related to management regulation and control at the district level such as the Board of Directors Superintendentrsquos Office Human Resources Finance and Education Leaders Also includes the management and administrative components of support areas such as Nutrition Services Transportation and Building Maintenance
State Activity Groups Defined
11
Major Object2016-17Actual
2017-18Adopted
2018-19Rec
Change 2018-19 vs
2017-18
2018-19 Percent of
Total
0 Debit Transfer $74 $31 $36 $04 04
1 Credit Transfer ($74) ($31) ($36) ($04) (04)
2 Cert Salaries $3340 $3949 $4417 $468 462
3 Class Salaries $1386 $1565 $1683 $118 176
4 Employee Benefits $1619 $1873 $2033 $160 213
5 Supplies $297 $387 $498 $111 52
7 Purchased Services $860 $793 $907 $114 95
8 Travel $10 $06 $07 $00 01
9 Capital Outlay $09 $04 $10 $06 01
Total $7522 $8577 $9554 $977 1000
Expenditures by State Object
12
(Dollars in Millions)
Numbers may not add due to rounding
Expenditures by State Object
13
Certificated Salaries462
Classified Salaries176
Employee Benefits213
Supplies Materials52
Purchased Services95
Chart ExcludesTravel 07Capital Outlay 10
$9554Million
Numbers may not add due to rounding
Comparison of Direct Services to Support Services
14
bull Direct Services - $7909M (828)ndash School allocation budget (Weighted Staffing Standard formula)ndash Centrally held budget for staff and supplies exclusively in the schools
such as nurses instructional assistants custodians bus drivers and food service workers
bull Support Services- $1645M (172)ndash Support staff not in schools but instrumental in running the districtndash Activities such as cost of processing payroll paying bills administering
programs managing grants hiring staff warehouse and delivery staff and technology support
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
State Funding General FundDistrict Expenses
Technology $72 $63
Utilities $151 $133
Insurance $31 $28
Curriculum amp Textbooks $77 $58
Other Supplies $154 $134
Library Materials $10 $05
Professional Development $12 $127
Facilities Maintenance $90 $127
Security and Student Safety $04 $10
Central Office $58 $98
Total $660 $782
Numbers may not add due to rounding 15
Associated Student Body
16
bull The Associated Student Body (ASB) Fund is used to account for funds raised by students to support optional extra-curricular activities that promote the cultural athletic recreational or social (CARS) growth of students
bull All ASB revenues are restricted to the extracurricular benefit of students
bull The cost of the Fund Analyst position and related training supplies is paid from the General Fund and not included in the ASB budget
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance $ 3614709 $ 3595430 $ 4032430 Total Revenue amp Other Financing Sources 5384339 7144000 6832000 Total Expenditures 5403618 6707000 6779000
Ending Fund Balance $ 3595430 $ 4032430 $ 4085430
Debt Service
17
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance 12894145$ 1334899$ 1330732$ Total Revenue amp Other Financing Sources 8801053$ 2590428$ 2714959$ Total Expenditures 20386551$ 2576650$ 2698325$
Ending Fund Balance 1308646$ 1348677$ 1347366$
bull 2018-19 Only Debt Service is for the John Stanford Center Bond Principal and Interest
bull Estimated Amount Outstanding 9118 is $24120000
Capital Fund
18
Actual Budget Recommended2016-17 2017-18 2018-19
Beginning Fund Balance 42065394 4652192 60760282
Total Revenue and Other Financing Sources 190650783 279141899 280532333
Total Direct Expenditures and Transfers 205661484 279592533 326809824
Ending Fund Balance 27054693$ 4201558$ 14482791$
Includes assumtion and unkowns
5-11-18
NA
Summary Sheets
FTEs FY 18
bull July 16 ndash Budget submittal to ESD for error checking
bull July 11 ndash Board Action to adopt FY18-19 budget
bull August 17 ndash Budget loaded into SAP financial system
bull September 4 ndash Approved budget due to ESD
Next Steps
19
1 Districtwide Staff FTE Summary
2 Link to School Funding Allocations
Appendix
20
SchoolBoardActionReport_2018_19_Budget_Adoption
School Board Action Report
1 TITLE
2 PURPOSE
3 RECOMMENDED MOTION
4 BACKGROUND INFORMATION
5 FISCAL IMPACTREVENUE SOURCE
6 COMMUNITY ENGAGEMENT
7 EQUITY ANALYSIS
8 STUDENT BENEFIT
9 WHY BOARD ACTION IS NECESSARY
10 POLICY IMPLICATION
11 BOARD COMMITTEE RECOMMENDATION
12 TIMELINE FOR IMPLEMENTATION
13 ATTACHMENTS
Budget Resolution_2017_18_18 Fixing and Adopting Budget
Budget Introduction presentationpdf
Slide Number 1
Agenda
Recommended FY18-19Budget Summary
Enrollment ndash October Headcount
Enrollment Annual Average Full Time Equivalent (AAFTE)
General Fund Resources
Expenditures by State Program
Expenditures by Program
Expenditures by State Activity
Expenditures by Activity Group
State Activity Groups Defined
Expenditures by State Object
Expenditures by State Object
Comparison of Direct Services to Support Services
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
Associated Student Body
Debt Service
Capital Fund
Next Steps
Appendix
FY 2017-18 Capital Funded FTE and Salary amp Benefits
Capital Department Staff
FTE
Salary amp Benefits
Capital Buildings FTE
5819
Direct FTE
3695
Direct Capital Staff
3695
4696255
Indirect FTE
2124
Indirect Capital Funded Staff
2124
2378145
Capital Department Total
5819
$ 7074400
Capital Buildings Staff Salaries amp Benefits
7074400
Technology Department (DoTS) Staff
Direct
4696255
Indirect
2378145
FTE
Salary amp Benefits
DoTS Capital Funded Staff Total
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Direct Capital Department Staff
3695
4696255
Indirect Capital Funded Staff
2124
2378145
DoTS Capital Funded Staff
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Data Based on FY 18
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Which BAs are based on salary What is the 10K forhellipmedical
Direct Capital Department Staff
3695
470
Indirect Capital Funded Staff
2124
240
DoTS Capital Funded Staff
9300
1273
This chart is what was used 3-20-18
Total Capital Funded Staff
15119
$1983
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Amounts are in Millions
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
10948928
144254096
142842528
116205501
81
38997523
BTA IV Levy
142842528
116205501
81
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
(10335254)
BEX IV Levy
91772534
86690866
94
BTA III Levy
50500981
1456650
15824717
9716942
61
42240689
BTA III Levy
15824717
9716942
61
BEX III Bond
4185681
533944
3626194
1849359
51
2870266
BEX III Bond
3626194
1849359
51
BTA II Levy
1257339
2800
0
0
0
1260139
BTA II Levy
0
0
0
BEX II Levy
667002
3943
647816
323908
50
347037
BEX II Levy
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
17278190
CEP CS 2
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
0
Capital Capacity Reserve 3
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
$92658590
Grand Total
$279592533
$216042762
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
1090
14430
14280
11620
81
3900
BTA IV Levy
14284
11621
81
BEX IV Levy
(5530)
13160
9180
8670
94
(1030)
BEX IV Levy
9177
8670
94
BTA III Levy
5050
150
1580
970
61
4220
BTA III Levy
1582
972
61
BEX III Bond
420
050
360
180
50
290
BEX III Bond
363
185
51
BTA II Levy
130
000
000
000
0
130
BTA II Levy
000
000
0
BEX II Levy
070
000
060
030
50
030
BEX II Levy
065
030
46
CEP CS 2
1480
380
140
130
93
1730
CEP CS 2
138
126
91
Capital Capacity Reserve 3
000
000
2350
000
0
000
Capital Capacity Reserve 3
2350
000
0
Grand Total
2710
28171
27960
21600
77
9270
Grand Total
27959
21604
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
BTA IV Levy
1090
14430
14280
11620
3900
BTA IV Levy
14284
11621
BEX IV Levy
(5530)
13160
9180
8670
(1030)
BEX IV Levy
9177
8670
BTA III Levy
5050
150
1580
970
4220
BTA III Levy
1582
972
BEX III Bond
420
050
360
180
290
BEX III Bond
363
185
This is what was originally used 31918
BTA II Levy
130
000
000
000
130
BTA II Levy
000
000
BEX II Levy
070
000
060
030
030
BEX II Levy
065
030
CEP CS 2
1480
380
140
130
1730
Anticipated Funds
CEP CS 2
138
126
Capital Capacity Reserve 3
000
000
2350
000
000
36860
Capital Capacity Reserve 3
2350
000
Grand Total
2710
28171
27960
21600
9270
Grand Total
27959
21604
1 Includes actuals and projected spending April 2018 through August 2018
1 Includes General Fund and Debt Service Fund Transfers
4 At Budget Adoption the Capital Capacity Reserve is Assumed to be 100 Spent
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent Reserve Funding is 10 direct expenditures
Numbers may not add up precicely due to rounding
For Book
Without Transfers
Actual
Budget
Recommended
2016-17
2017-18
2018-19
Beginning Fund Balance
42065394
4652192
60760282
was reduced on 52118 to match -11 accounting
Total Revenue and Other Financing Sources
190650783
279141899
280532333
Total Direct Expenditures and Transfers
205661484
279592533
326809824
$ 27054693
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482791
22402501
Did not spend 10 reserve in 2016-17
56558724
Did not spend 10 reserve of 23502094 and did not need 60M cash flow bond Started off with 22402512 higher fund balance than anticipated due to unspent reserve in 16-17 List all projects that were deferredhellip
For Work Session in May
Actual
Actual amp Projected
Recommended
22402501
2016-17
2017-18
2018-19
Beginning Fund Balance
$ 42065394
$ 27054693
$ 60760282
Total Revenue amp Other Financing Sources
190650783
219917427
280532332
donrsquot use
Total Expenditure amp Transfer
205661484
186211838
326809824
Ending Fund Balance
$ 27054693
$ 60760282
$ 14482790
Updated 511
Beginning balances to do not match due to $11 accounting issue
With Transfer
Actual
Budget
Recommended
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
2016-17
2017-18
2018-19
BTA IV Levy
10948928
88577743
142842528
107133495
75
this originally included a 60M cash flow bond If the ebond was there the new total is $148577743
Beginning Fund Balance
$ 42065394
$ 4652192
$ 60760282
BEX IV Levy
(55278668)
125751088
91772534
85917745
94
eRate collection estimate too high
Total Revenue amp Other Financing Sources
190650783
279141899
280532332
BTA III Levy
50500981
1554035
15824717
9396053
59
Total Transfers
25728483
23385202
BEX III Bond
4185681
51073
3626194
1849359
51
No longer anticipating solar grant funds
Total Expenditure
179933001
279592533
303424622
donrsquot use
BTA II Levy
1252589
24875
0
0
0
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482790
BEX II Levy
667002
11306
647816
323908
50
CEP CS 2
14778189
3947306
1376650
1256650
91
51518
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27054702
219917426
$279592533
$205877210
74
Identify all deferred projects
Identify all sources of revenue not recd
Identify what was accelerated in BTA IBV causing this negative
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Without Transfers
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
Recommended
use
BTA IV Levy
10948928
144254096
142842528
116205501
81
2018-19
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
Beginning Fund Balance
60760282
BTA III Levy
50500981
1456650
15824717
9716942
61
Total Revenue and Other Financing Sources
280532333
BEX III Bond
4185681
533944
3626194
1849359
51
Total Direct Expenditures and Transfers
326809824
BTA II Levy
1257339
2800
0
0
0
Ending Fund Balance
$ 14482791
BEX II Levy
667002
3943
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
Remember projects are to the right of the charts
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Updated 521
old levy not updated
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-19
Inter-Fund Transfers 2018-19 1
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864351
4492571
67975234
28951221
BTA III Levy
42658963
7570000
-
24933749
25295214
BEX III Bond
2387395
33890
-
2100000
321285
BTA II Levy
1277464
12248
-
- 0
1289712
BEX II Levy
100400
500
-
- 0
100900
CEP CS 2
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 3
-
-
-
27584057
(27584057)
Grand Total
$60760282
$280532332
$23385202
$303424622
$14482790
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
52318
good one
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-191
Inter-Fund Transfers 2018-19 2
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864352
4492571
67975234
28951222
BTA III Levy
42658963
7570000
0
24933749
25295214
BEX III Bond
2387395
33890
0
2100000
321285
BTA II Levy
1277464
12248
0
0
1289712
BEX II Levy
100400
500
0
0
100900
CEP CS 3
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 4
0
0
0
27584057
(27584057)
Grand Total
$60760282
$280532333
$23385202
$303424622
$14482791
1 Includes Levy and Non-Levy Funding Sources
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Major Construction Projects
172355592
See to right for summary of expenditures
Infrastructure
57250528
District Wide Projects
42934446
Program Reserves
30884057
Transfers (Debt Service amp General Fund)
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809825
Or
Recommended
FY 2018-19
Additions Modernizations and Re-Openings
172355592
Academics and Capacity Management
12280271
Athletics Fields Tracks and Lights
4384481
Districtwide Support
19429175
Facility Improvements
11718646
Seismic Improvements
11699510
Support Services
11225000
Program Reserves
30884057
Technology Enhancements and Modernizations
29447890
Transfers
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809824
FY 18 Adopted Capital Projects Fund
27959253300
Expenditures Budget
Actuals
Source
FY 2017-2018 Beginning Balance Actuals
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
Source
FY 2017-2018 Beginning Balance
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
BTA IV Levy
10948928
144254096
(2500000)
113705501
38997523
BTA IV Levy
1004521
144254096
(2500000)
142842528
(83911)
BEX IV Levy
(55278668)
131634280
0
86690866
(10335254)
BEX IV Levy
(70753336)
131634280
0
91772534
(30891590)
BTA III Levy
50500981 Coan Melissa L Coan Melissa LGrants for $10269 in negative
1456650
0
9716942
42240689
BTA III Levy
52782971
1456650
0
15824717
38414904
BEX III Bond
4185681
533944
0
1849359
2870266
BEX III Bond
4422462
533944
0
3626194
1330212
BTA II Levy
1252589
2800
0
0
1255389
BTA II Levy
1200000
2800
0
0
1202800
BEX II Levy
667002
3943
0
323908
347037
BEX II Levy
662939
3943
0
647816
19066
CEP CS 3
14778190
1256186
2500000
1256650
17277726
CEP CS 3
15332635
1256186
2500000
1376650
17712171
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Grand Total
$27054703
$279141899
$0
$237045320
$69151282
Grand Total
$4652192
$279141899
$0
$279592533
$4201558
1 Includes an as-needed Cash Flow Loan
1 Includes an as-needed Cash Flow Loan
2 Includes General Fund and Debt Service Fund Transfers
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
Other Student Support (Food Services Utilities Transportation etc)
$1237 $1344 $1423 $79 1490
Central Administration $468 $512 $573 $61 600
Total Expenditures $7522 $8577 $9554 $977 10000
Expenditures by State Activity
Numbers may not add due to rounding
9
Expenditures by Activity Group
10
Teaching626Teaching Support
107
Principals Office58
Other Student Support149
Central Administration
60
$9554Million
Numbers may not add due to rounding
bull Teaching - Includes expenditures related to direct instruction of students Includes instructional materials basic instructional and student supplies but does not include textbooks or instructional software
bull Teaching Support ndash includes support services related to teaching and student well-being Includes counseling pupil safety health related services instructional professional development textbooks and instructional software
bull Principalrsquos Office ndash Includes management and coordination at the school level Includes the duties of the principal assistant principal attendance specialists and school clerical staff
bull Other Support ndash Includes activities foundational to student success and the operation of schools but not directly in the context of student instruction Includes Nutrition Services Maintenance Custodial Services Grounds Utilities and Information Systems
bull Central Administration ndash Includes those activities related to management regulation and control at the district level such as the Board of Directors Superintendentrsquos Office Human Resources Finance and Education Leaders Also includes the management and administrative components of support areas such as Nutrition Services Transportation and Building Maintenance
State Activity Groups Defined
11
Major Object2016-17Actual
2017-18Adopted
2018-19Rec
Change 2018-19 vs
2017-18
2018-19 Percent of
Total
0 Debit Transfer $74 $31 $36 $04 04
1 Credit Transfer ($74) ($31) ($36) ($04) (04)
2 Cert Salaries $3340 $3949 $4417 $468 462
3 Class Salaries $1386 $1565 $1683 $118 176
4 Employee Benefits $1619 $1873 $2033 $160 213
5 Supplies $297 $387 $498 $111 52
7 Purchased Services $860 $793 $907 $114 95
8 Travel $10 $06 $07 $00 01
9 Capital Outlay $09 $04 $10 $06 01
Total $7522 $8577 $9554 $977 1000
Expenditures by State Object
12
(Dollars in Millions)
Numbers may not add due to rounding
Expenditures by State Object
13
Certificated Salaries462
Classified Salaries176
Employee Benefits213
Supplies Materials52
Purchased Services95
Chart ExcludesTravel 07Capital Outlay 10
$9554Million
Numbers may not add due to rounding
Comparison of Direct Services to Support Services
14
bull Direct Services - $7909M (828)ndash School allocation budget (Weighted Staffing Standard formula)ndash Centrally held budget for staff and supplies exclusively in the schools
such as nurses instructional assistants custodians bus drivers and food service workers
bull Support Services- $1645M (172)ndash Support staff not in schools but instrumental in running the districtndash Activities such as cost of processing payroll paying bills administering
programs managing grants hiring staff warehouse and delivery staff and technology support
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
State Funding General FundDistrict Expenses
Technology $72 $63
Utilities $151 $133
Insurance $31 $28
Curriculum amp Textbooks $77 $58
Other Supplies $154 $134
Library Materials $10 $05
Professional Development $12 $127
Facilities Maintenance $90 $127
Security and Student Safety $04 $10
Central Office $58 $98
Total $660 $782
Numbers may not add due to rounding 15
Associated Student Body
16
bull The Associated Student Body (ASB) Fund is used to account for funds raised by students to support optional extra-curricular activities that promote the cultural athletic recreational or social (CARS) growth of students
bull All ASB revenues are restricted to the extracurricular benefit of students
bull The cost of the Fund Analyst position and related training supplies is paid from the General Fund and not included in the ASB budget
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance $ 3614709 $ 3595430 $ 4032430 Total Revenue amp Other Financing Sources 5384339 7144000 6832000 Total Expenditures 5403618 6707000 6779000
Ending Fund Balance $ 3595430 $ 4032430 $ 4085430
Debt Service
17
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance 12894145$ 1334899$ 1330732$ Total Revenue amp Other Financing Sources 8801053$ 2590428$ 2714959$ Total Expenditures 20386551$ 2576650$ 2698325$
Ending Fund Balance 1308646$ 1348677$ 1347366$
bull 2018-19 Only Debt Service is for the John Stanford Center Bond Principal and Interest
bull Estimated Amount Outstanding 9118 is $24120000
Capital Fund
18
Actual Budget Recommended2016-17 2017-18 2018-19
Beginning Fund Balance 42065394 4652192 60760282
Total Revenue and Other Financing Sources 190650783 279141899 280532333
Total Direct Expenditures and Transfers 205661484 279592533 326809824
Ending Fund Balance 27054693$ 4201558$ 14482791$
Includes assumtion and unkowns
5-11-18
NA
Summary Sheets
FTEs FY 18
bull July 16 ndash Budget submittal to ESD for error checking
bull July 11 ndash Board Action to adopt FY18-19 budget
bull August 17 ndash Budget loaded into SAP financial system
bull September 4 ndash Approved budget due to ESD
Next Steps
19
1 Districtwide Staff FTE Summary
2 Link to School Funding Allocations
Appendix
20
SchoolBoardActionReport_2018_19_Budget_Adoption
School Board Action Report
1 TITLE
2 PURPOSE
3 RECOMMENDED MOTION
4 BACKGROUND INFORMATION
5 FISCAL IMPACTREVENUE SOURCE
6 COMMUNITY ENGAGEMENT
7 EQUITY ANALYSIS
8 STUDENT BENEFIT
9 WHY BOARD ACTION IS NECESSARY
10 POLICY IMPLICATION
11 BOARD COMMITTEE RECOMMENDATION
12 TIMELINE FOR IMPLEMENTATION
13 ATTACHMENTS
Budget Resolution_2017_18_18 Fixing and Adopting Budget
Budget Introduction presentationpdf
Slide Number 1
Agenda
Recommended FY18-19Budget Summary
Enrollment ndash October Headcount
Enrollment Annual Average Full Time Equivalent (AAFTE)
General Fund Resources
Expenditures by State Program
Expenditures by Program
Expenditures by State Activity
Expenditures by Activity Group
State Activity Groups Defined
Expenditures by State Object
Expenditures by State Object
Comparison of Direct Services to Support Services
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
Associated Student Body
Debt Service
Capital Fund
Next Steps
Appendix
FY 2017-18 Capital Funded FTE and Salary amp Benefits
Capital Department Staff
FTE
Salary amp Benefits
Capital Buildings FTE
5819
Direct FTE
3695
Direct Capital Staff
3695
4696255
Indirect FTE
2124
Indirect Capital Funded Staff
2124
2378145
Capital Department Total
5819
$ 7074400
Capital Buildings Staff Salaries amp Benefits
7074400
Technology Department (DoTS) Staff
Direct
4696255
Indirect
2378145
FTE
Salary amp Benefits
DoTS Capital Funded Staff Total
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Direct Capital Department Staff
3695
4696255
Indirect Capital Funded Staff
2124
2378145
DoTS Capital Funded Staff
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Data Based on FY 18
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Which BAs are based on salary What is the 10K forhellipmedical
Direct Capital Department Staff
3695
470
Indirect Capital Funded Staff
2124
240
DoTS Capital Funded Staff
9300
1273
This chart is what was used 3-20-18
Total Capital Funded Staff
15119
$1983
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Amounts are in Millions
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
10948928
144254096
142842528
116205501
81
38997523
BTA IV Levy
142842528
116205501
81
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
(10335254)
BEX IV Levy
91772534
86690866
94
BTA III Levy
50500981
1456650
15824717
9716942
61
42240689
BTA III Levy
15824717
9716942
61
BEX III Bond
4185681
533944
3626194
1849359
51
2870266
BEX III Bond
3626194
1849359
51
BTA II Levy
1257339
2800
0
0
0
1260139
BTA II Levy
0
0
0
BEX II Levy
667002
3943
647816
323908
50
347037
BEX II Levy
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
17278190
CEP CS 2
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
0
Capital Capacity Reserve 3
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
$92658590
Grand Total
$279592533
$216042762
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
1090
14430
14280
11620
81
3900
BTA IV Levy
14284
11621
81
BEX IV Levy
(5530)
13160
9180
8670
94
(1030)
BEX IV Levy
9177
8670
94
BTA III Levy
5050
150
1580
970
61
4220
BTA III Levy
1582
972
61
BEX III Bond
420
050
360
180
50
290
BEX III Bond
363
185
51
BTA II Levy
130
000
000
000
0
130
BTA II Levy
000
000
0
BEX II Levy
070
000
060
030
50
030
BEX II Levy
065
030
46
CEP CS 2
1480
380
140
130
93
1730
CEP CS 2
138
126
91
Capital Capacity Reserve 3
000
000
2350
000
0
000
Capital Capacity Reserve 3
2350
000
0
Grand Total
2710
28171
27960
21600
77
9270
Grand Total
27959
21604
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
BTA IV Levy
1090
14430
14280
11620
3900
BTA IV Levy
14284
11621
BEX IV Levy
(5530)
13160
9180
8670
(1030)
BEX IV Levy
9177
8670
BTA III Levy
5050
150
1580
970
4220
BTA III Levy
1582
972
BEX III Bond
420
050
360
180
290
BEX III Bond
363
185
This is what was originally used 31918
BTA II Levy
130
000
000
000
130
BTA II Levy
000
000
BEX II Levy
070
000
060
030
030
BEX II Levy
065
030
CEP CS 2
1480
380
140
130
1730
Anticipated Funds
CEP CS 2
138
126
Capital Capacity Reserve 3
000
000
2350
000
000
36860
Capital Capacity Reserve 3
2350
000
Grand Total
2710
28171
27960
21600
9270
Grand Total
27959
21604
1 Includes actuals and projected spending April 2018 through August 2018
1 Includes General Fund and Debt Service Fund Transfers
4 At Budget Adoption the Capital Capacity Reserve is Assumed to be 100 Spent
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent Reserve Funding is 10 direct expenditures
Numbers may not add up precicely due to rounding
For Book
Without Transfers
Actual
Budget
Recommended
2016-17
2017-18
2018-19
Beginning Fund Balance
42065394
4652192
60760282
was reduced on 52118 to match -11 accounting
Total Revenue and Other Financing Sources
190650783
279141899
280532333
Total Direct Expenditures and Transfers
205661484
279592533
326809824
$ 27054693
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482791
22402501
Did not spend 10 reserve in 2016-17
56558724
Did not spend 10 reserve of 23502094 and did not need 60M cash flow bond Started off with 22402512 higher fund balance than anticipated due to unspent reserve in 16-17 List all projects that were deferredhellip
For Work Session in May
Actual
Actual amp Projected
Recommended
22402501
2016-17
2017-18
2018-19
Beginning Fund Balance
$ 42065394
$ 27054693
$ 60760282
Total Revenue amp Other Financing Sources
190650783
219917427
280532332
donrsquot use
Total Expenditure amp Transfer
205661484
186211838
326809824
Ending Fund Balance
$ 27054693
$ 60760282
$ 14482790
Updated 511
Beginning balances to do not match due to $11 accounting issue
With Transfer
Actual
Budget
Recommended
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
2016-17
2017-18
2018-19
BTA IV Levy
10948928
88577743
142842528
107133495
75
this originally included a 60M cash flow bond If the ebond was there the new total is $148577743
Beginning Fund Balance
$ 42065394
$ 4652192
$ 60760282
BEX IV Levy
(55278668)
125751088
91772534
85917745
94
eRate collection estimate too high
Total Revenue amp Other Financing Sources
190650783
279141899
280532332
BTA III Levy
50500981
1554035
15824717
9396053
59
Total Transfers
25728483
23385202
BEX III Bond
4185681
51073
3626194
1849359
51
No longer anticipating solar grant funds
Total Expenditure
179933001
279592533
303424622
donrsquot use
BTA II Levy
1252589
24875
0
0
0
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482790
BEX II Levy
667002
11306
647816
323908
50
CEP CS 2
14778189
3947306
1376650
1256650
91
51518
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27054702
219917426
$279592533
$205877210
74
Identify all deferred projects
Identify all sources of revenue not recd
Identify what was accelerated in BTA IBV causing this negative
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Without Transfers
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
Recommended
use
BTA IV Levy
10948928
144254096
142842528
116205501
81
2018-19
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
Beginning Fund Balance
60760282
BTA III Levy
50500981
1456650
15824717
9716942
61
Total Revenue and Other Financing Sources
280532333
BEX III Bond
4185681
533944
3626194
1849359
51
Total Direct Expenditures and Transfers
326809824
BTA II Levy
1257339
2800
0
0
0
Ending Fund Balance
$ 14482791
BEX II Levy
667002
3943
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
Remember projects are to the right of the charts
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Updated 521
old levy not updated
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-19
Inter-Fund Transfers 2018-19 1
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864351
4492571
67975234
28951221
BTA III Levy
42658963
7570000
-
24933749
25295214
BEX III Bond
2387395
33890
-
2100000
321285
BTA II Levy
1277464
12248
-
- 0
1289712
BEX II Levy
100400
500
-
- 0
100900
CEP CS 2
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 3
-
-
-
27584057
(27584057)
Grand Total
$60760282
$280532332
$23385202
$303424622
$14482790
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
52318
good one
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-191
Inter-Fund Transfers 2018-19 2
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864352
4492571
67975234
28951222
BTA III Levy
42658963
7570000
0
24933749
25295214
BEX III Bond
2387395
33890
0
2100000
321285
BTA II Levy
1277464
12248
0
0
1289712
BEX II Levy
100400
500
0
0
100900
CEP CS 3
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 4
0
0
0
27584057
(27584057)
Grand Total
$60760282
$280532333
$23385202
$303424622
$14482791
1 Includes Levy and Non-Levy Funding Sources
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Major Construction Projects
172355592
See to right for summary of expenditures
Infrastructure
57250528
District Wide Projects
42934446
Program Reserves
30884057
Transfers (Debt Service amp General Fund)
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809825
Or
Recommended
FY 2018-19
Additions Modernizations and Re-Openings
172355592
Academics and Capacity Management
12280271
Athletics Fields Tracks and Lights
4384481
Districtwide Support
19429175
Facility Improvements
11718646
Seismic Improvements
11699510
Support Services
11225000
Program Reserves
30884057
Technology Enhancements and Modernizations
29447890
Transfers
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809824
FY 18 Adopted Capital Projects Fund
27959253300
Expenditures Budget
Actuals
Source
FY 2017-2018 Beginning Balance Actuals
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
Source
FY 2017-2018 Beginning Balance
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
BTA IV Levy
10948928
144254096
(2500000)
113705501
38997523
BTA IV Levy
1004521
144254096
(2500000)
142842528
(83911)
BEX IV Levy
(55278668)
131634280
0
86690866
(10335254)
BEX IV Levy
(70753336)
131634280
0
91772534
(30891590)
BTA III Levy
50500981 Coan Melissa L Coan Melissa LGrants for $10269 in negative
1456650
0
9716942
42240689
BTA III Levy
52782971
1456650
0
15824717
38414904
BEX III Bond
4185681
533944
0
1849359
2870266
BEX III Bond
4422462
533944
0
3626194
1330212
BTA II Levy
1252589
2800
0
0
1255389
BTA II Levy
1200000
2800
0
0
1202800
BEX II Levy
667002
3943
0
323908
347037
BEX II Levy
662939
3943
0
647816
19066
CEP CS 3
14778190
1256186
2500000
1256650
17277726
CEP CS 3
15332635
1256186
2500000
1376650
17712171
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Grand Total
$27054703
$279141899
$0
$237045320
$69151282
Grand Total
$4652192
$279141899
$0
$279592533
$4201558
1 Includes an as-needed Cash Flow Loan
1 Includes an as-needed Cash Flow Loan
2 Includes General Fund and Debt Service Fund Transfers
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
Other Student Support (Food Services Utilities Transportation etc)
$1237 $1344 $1423 $79 1490
Central Administration $468 $512 $573 $61 600
Total Expenditures $7522 $8577 $9554 $977 10000
Expenditures by State Activity
Numbers may not add due to rounding
9
Expenditures by Activity Group
10
Teaching626Teaching Support
107
Principals Office58
Other Student Support149
Central Administration
60
$9554Million
Numbers may not add due to rounding
bull Teaching - Includes expenditures related to direct instruction of students Includes instructional materials basic instructional and student supplies but does not include textbooks or instructional software
bull Teaching Support ndash includes support services related to teaching and student well-being Includes counseling pupil safety health related services instructional professional development textbooks and instructional software
bull Principalrsquos Office ndash Includes management and coordination at the school level Includes the duties of the principal assistant principal attendance specialists and school clerical staff
bull Other Support ndash Includes activities foundational to student success and the operation of schools but not directly in the context of student instruction Includes Nutrition Services Maintenance Custodial Services Grounds Utilities and Information Systems
bull Central Administration ndash Includes those activities related to management regulation and control at the district level such as the Board of Directors Superintendentrsquos Office Human Resources Finance and Education Leaders Also includes the management and administrative components of support areas such as Nutrition Services Transportation and Building Maintenance
State Activity Groups Defined
11
Major Object2016-17Actual
2017-18Adopted
2018-19Rec
Change 2018-19 vs
2017-18
2018-19 Percent of
Total
0 Debit Transfer $74 $31 $36 $04 04
1 Credit Transfer ($74) ($31) ($36) ($04) (04)
2 Cert Salaries $3340 $3949 $4417 $468 462
3 Class Salaries $1386 $1565 $1683 $118 176
4 Employee Benefits $1619 $1873 $2033 $160 213
5 Supplies $297 $387 $498 $111 52
7 Purchased Services $860 $793 $907 $114 95
8 Travel $10 $06 $07 $00 01
9 Capital Outlay $09 $04 $10 $06 01
Total $7522 $8577 $9554 $977 1000
Expenditures by State Object
12
(Dollars in Millions)
Numbers may not add due to rounding
Expenditures by State Object
13
Certificated Salaries462
Classified Salaries176
Employee Benefits213
Supplies Materials52
Purchased Services95
Chart ExcludesTravel 07Capital Outlay 10
$9554Million
Numbers may not add due to rounding
Comparison of Direct Services to Support Services
14
bull Direct Services - $7909M (828)ndash School allocation budget (Weighted Staffing Standard formula)ndash Centrally held budget for staff and supplies exclusively in the schools
such as nurses instructional assistants custodians bus drivers and food service workers
bull Support Services- $1645M (172)ndash Support staff not in schools but instrumental in running the districtndash Activities such as cost of processing payroll paying bills administering
programs managing grants hiring staff warehouse and delivery staff and technology support
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
State Funding General FundDistrict Expenses
Technology $72 $63
Utilities $151 $133
Insurance $31 $28
Curriculum amp Textbooks $77 $58
Other Supplies $154 $134
Library Materials $10 $05
Professional Development $12 $127
Facilities Maintenance $90 $127
Security and Student Safety $04 $10
Central Office $58 $98
Total $660 $782
Numbers may not add due to rounding 15
Associated Student Body
16
bull The Associated Student Body (ASB) Fund is used to account for funds raised by students to support optional extra-curricular activities that promote the cultural athletic recreational or social (CARS) growth of students
bull All ASB revenues are restricted to the extracurricular benefit of students
bull The cost of the Fund Analyst position and related training supplies is paid from the General Fund and not included in the ASB budget
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance $ 3614709 $ 3595430 $ 4032430 Total Revenue amp Other Financing Sources 5384339 7144000 6832000 Total Expenditures 5403618 6707000 6779000
Ending Fund Balance $ 3595430 $ 4032430 $ 4085430
Debt Service
17
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance 12894145$ 1334899$ 1330732$ Total Revenue amp Other Financing Sources 8801053$ 2590428$ 2714959$ Total Expenditures 20386551$ 2576650$ 2698325$
Ending Fund Balance 1308646$ 1348677$ 1347366$
bull 2018-19 Only Debt Service is for the John Stanford Center Bond Principal and Interest
bull Estimated Amount Outstanding 9118 is $24120000
Capital Fund
18
Actual Budget Recommended2016-17 2017-18 2018-19
Beginning Fund Balance 42065394 4652192 60760282
Total Revenue and Other Financing Sources 190650783 279141899 280532333
Total Direct Expenditures and Transfers 205661484 279592533 326809824
Ending Fund Balance 27054693$ 4201558$ 14482791$
Includes assumtion and unkowns
5-11-18
NA
Summary Sheets
FTEs FY 18
bull July 16 ndash Budget submittal to ESD for error checking
bull July 11 ndash Board Action to adopt FY18-19 budget
bull August 17 ndash Budget loaded into SAP financial system
bull September 4 ndash Approved budget due to ESD
Next Steps
19
1 Districtwide Staff FTE Summary
2 Link to School Funding Allocations
Appendix
20
SchoolBoardActionReport_2018_19_Budget_Adoption
School Board Action Report
1 TITLE
2 PURPOSE
3 RECOMMENDED MOTION
4 BACKGROUND INFORMATION
5 FISCAL IMPACTREVENUE SOURCE
6 COMMUNITY ENGAGEMENT
7 EQUITY ANALYSIS
8 STUDENT BENEFIT
9 WHY BOARD ACTION IS NECESSARY
10 POLICY IMPLICATION
11 BOARD COMMITTEE RECOMMENDATION
12 TIMELINE FOR IMPLEMENTATION
13 ATTACHMENTS
Budget Resolution_2017_18_18 Fixing and Adopting Budget
Budget Introduction presentationpdf
Slide Number 1
Agenda
Recommended FY18-19Budget Summary
Enrollment ndash October Headcount
Enrollment Annual Average Full Time Equivalent (AAFTE)
General Fund Resources
Expenditures by State Program
Expenditures by Program
Expenditures by State Activity
Expenditures by Activity Group
State Activity Groups Defined
Expenditures by State Object
Expenditures by State Object
Comparison of Direct Services to Support Services
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
Associated Student Body
Debt Service
Capital Fund
Next Steps
Appendix
FY 2017-18 Capital Funded FTE and Salary amp Benefits
Capital Department Staff
FTE
Salary amp Benefits
Capital Buildings FTE
5819
Direct FTE
3695
Direct Capital Staff
3695
4696255
Indirect FTE
2124
Indirect Capital Funded Staff
2124
2378145
Capital Department Total
5819
$ 7074400
Capital Buildings Staff Salaries amp Benefits
7074400
Technology Department (DoTS) Staff
Direct
4696255
Indirect
2378145
FTE
Salary amp Benefits
DoTS Capital Funded Staff Total
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Direct Capital Department Staff
3695
4696255
Indirect Capital Funded Staff
2124
2378145
DoTS Capital Funded Staff
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Data Based on FY 18
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Which BAs are based on salary What is the 10K forhellipmedical
Direct Capital Department Staff
3695
470
Indirect Capital Funded Staff
2124
240
DoTS Capital Funded Staff
9300
1273
This chart is what was used 3-20-18
Total Capital Funded Staff
15119
$1983
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Amounts are in Millions
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
10948928
144254096
142842528
116205501
81
38997523
BTA IV Levy
142842528
116205501
81
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
(10335254)
BEX IV Levy
91772534
86690866
94
BTA III Levy
50500981
1456650
15824717
9716942
61
42240689
BTA III Levy
15824717
9716942
61
BEX III Bond
4185681
533944
3626194
1849359
51
2870266
BEX III Bond
3626194
1849359
51
BTA II Levy
1257339
2800
0
0
0
1260139
BTA II Levy
0
0
0
BEX II Levy
667002
3943
647816
323908
50
347037
BEX II Levy
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
17278190
CEP CS 2
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
0
Capital Capacity Reserve 3
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
$92658590
Grand Total
$279592533
$216042762
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
1090
14430
14280
11620
81
3900
BTA IV Levy
14284
11621
81
BEX IV Levy
(5530)
13160
9180
8670
94
(1030)
BEX IV Levy
9177
8670
94
BTA III Levy
5050
150
1580
970
61
4220
BTA III Levy
1582
972
61
BEX III Bond
420
050
360
180
50
290
BEX III Bond
363
185
51
BTA II Levy
130
000
000
000
0
130
BTA II Levy
000
000
0
BEX II Levy
070
000
060
030
50
030
BEX II Levy
065
030
46
CEP CS 2
1480
380
140
130
93
1730
CEP CS 2
138
126
91
Capital Capacity Reserve 3
000
000
2350
000
0
000
Capital Capacity Reserve 3
2350
000
0
Grand Total
2710
28171
27960
21600
77
9270
Grand Total
27959
21604
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
BTA IV Levy
1090
14430
14280
11620
3900
BTA IV Levy
14284
11621
BEX IV Levy
(5530)
13160
9180
8670
(1030)
BEX IV Levy
9177
8670
BTA III Levy
5050
150
1580
970
4220
BTA III Levy
1582
972
BEX III Bond
420
050
360
180
290
BEX III Bond
363
185
This is what was originally used 31918
BTA II Levy
130
000
000
000
130
BTA II Levy
000
000
BEX II Levy
070
000
060
030
030
BEX II Levy
065
030
CEP CS 2
1480
380
140
130
1730
Anticipated Funds
CEP CS 2
138
126
Capital Capacity Reserve 3
000
000
2350
000
000
36860
Capital Capacity Reserve 3
2350
000
Grand Total
2710
28171
27960
21600
9270
Grand Total
27959
21604
1 Includes actuals and projected spending April 2018 through August 2018
1 Includes General Fund and Debt Service Fund Transfers
4 At Budget Adoption the Capital Capacity Reserve is Assumed to be 100 Spent
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent Reserve Funding is 10 direct expenditures
Numbers may not add up precicely due to rounding
For Book
Without Transfers
Actual
Budget
Recommended
2016-17
2017-18
2018-19
Beginning Fund Balance
42065394
4652192
60760282
was reduced on 52118 to match -11 accounting
Total Revenue and Other Financing Sources
190650783
279141899
280532333
Total Direct Expenditures and Transfers
205661484
279592533
326809824
$ 27054693
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482791
22402501
Did not spend 10 reserve in 2016-17
56558724
Did not spend 10 reserve of 23502094 and did not need 60M cash flow bond Started off with 22402512 higher fund balance than anticipated due to unspent reserve in 16-17 List all projects that were deferredhellip
For Work Session in May
Actual
Actual amp Projected
Recommended
22402501
2016-17
2017-18
2018-19
Beginning Fund Balance
$ 42065394
$ 27054693
$ 60760282
Total Revenue amp Other Financing Sources
190650783
219917427
280532332
donrsquot use
Total Expenditure amp Transfer
205661484
186211838
326809824
Ending Fund Balance
$ 27054693
$ 60760282
$ 14482790
Updated 511
Beginning balances to do not match due to $11 accounting issue
With Transfer
Actual
Budget
Recommended
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
2016-17
2017-18
2018-19
BTA IV Levy
10948928
88577743
142842528
107133495
75
this originally included a 60M cash flow bond If the ebond was there the new total is $148577743
Beginning Fund Balance
$ 42065394
$ 4652192
$ 60760282
BEX IV Levy
(55278668)
125751088
91772534
85917745
94
eRate collection estimate too high
Total Revenue amp Other Financing Sources
190650783
279141899
280532332
BTA III Levy
50500981
1554035
15824717
9396053
59
Total Transfers
25728483
23385202
BEX III Bond
4185681
51073
3626194
1849359
51
No longer anticipating solar grant funds
Total Expenditure
179933001
279592533
303424622
donrsquot use
BTA II Levy
1252589
24875
0
0
0
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482790
BEX II Levy
667002
11306
647816
323908
50
CEP CS 2
14778189
3947306
1376650
1256650
91
51518
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27054702
219917426
$279592533
$205877210
74
Identify all deferred projects
Identify all sources of revenue not recd
Identify what was accelerated in BTA IBV causing this negative
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Without Transfers
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
Recommended
use
BTA IV Levy
10948928
144254096
142842528
116205501
81
2018-19
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
Beginning Fund Balance
60760282
BTA III Levy
50500981
1456650
15824717
9716942
61
Total Revenue and Other Financing Sources
280532333
BEX III Bond
4185681
533944
3626194
1849359
51
Total Direct Expenditures and Transfers
326809824
BTA II Levy
1257339
2800
0
0
0
Ending Fund Balance
$ 14482791
BEX II Levy
667002
3943
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
Remember projects are to the right of the charts
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Updated 521
old levy not updated
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-19
Inter-Fund Transfers 2018-19 1
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864351
4492571
67975234
28951221
BTA III Levy
42658963
7570000
-
24933749
25295214
BEX III Bond
2387395
33890
-
2100000
321285
BTA II Levy
1277464
12248
-
- 0
1289712
BEX II Levy
100400
500
-
- 0
100900
CEP CS 2
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 3
-
-
-
27584057
(27584057)
Grand Total
$60760282
$280532332
$23385202
$303424622
$14482790
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
52318
good one
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-191
Inter-Fund Transfers 2018-19 2
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864352
4492571
67975234
28951222
BTA III Levy
42658963
7570000
0
24933749
25295214
BEX III Bond
2387395
33890
0
2100000
321285
BTA II Levy
1277464
12248
0
0
1289712
BEX II Levy
100400
500
0
0
100900
CEP CS 3
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 4
0
0
0
27584057
(27584057)
Grand Total
$60760282
$280532333
$23385202
$303424622
$14482791
1 Includes Levy and Non-Levy Funding Sources
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Major Construction Projects
172355592
See to right for summary of expenditures
Infrastructure
57250528
District Wide Projects
42934446
Program Reserves
30884057
Transfers (Debt Service amp General Fund)
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809825
Or
Recommended
FY 2018-19
Additions Modernizations and Re-Openings
172355592
Academics and Capacity Management
12280271
Athletics Fields Tracks and Lights
4384481
Districtwide Support
19429175
Facility Improvements
11718646
Seismic Improvements
11699510
Support Services
11225000
Program Reserves
30884057
Technology Enhancements and Modernizations
29447890
Transfers
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809824
FY 18 Adopted Capital Projects Fund
27959253300
Expenditures Budget
Actuals
Source
FY 2017-2018 Beginning Balance Actuals
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
Source
FY 2017-2018 Beginning Balance
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
BTA IV Levy
10948928
144254096
(2500000)
113705501
38997523
BTA IV Levy
1004521
144254096
(2500000)
142842528
(83911)
BEX IV Levy
(55278668)
131634280
0
86690866
(10335254)
BEX IV Levy
(70753336)
131634280
0
91772534
(30891590)
BTA III Levy
50500981 Coan Melissa L Coan Melissa LGrants for $10269 in negative
1456650
0
9716942
42240689
BTA III Levy
52782971
1456650
0
15824717
38414904
BEX III Bond
4185681
533944
0
1849359
2870266
BEX III Bond
4422462
533944
0
3626194
1330212
BTA II Levy
1252589
2800
0
0
1255389
BTA II Levy
1200000
2800
0
0
1202800
BEX II Levy
667002
3943
0
323908
347037
BEX II Levy
662939
3943
0
647816
19066
CEP CS 3
14778190
1256186
2500000
1256650
17277726
CEP CS 3
15332635
1256186
2500000
1376650
17712171
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Grand Total
$27054703
$279141899
$0
$237045320
$69151282
Grand Total
$4652192
$279141899
$0
$279592533
$4201558
1 Includes an as-needed Cash Flow Loan
1 Includes an as-needed Cash Flow Loan
2 Includes General Fund and Debt Service Fund Transfers
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4 Assumes Capital Capacity Reserve is 100 Spent
4 Assumes Capital Capacity Reserve is 100 Spent
14778189
79
Coe
500k
eckstein
Current Year Status Update
Slide 1
Adopted Capital Budget by Fund
Capital Infrastructure
Commitments
Debt Service
Slide 3
Capital DW Works and FTE
FTE Budget FY 18 quoted
Estimated 2018-19 Revenue
Slide 2
FY 19 Preliminary Plan (Capital Projects List)
This is what we knowhellip
Include Transfers
rounded to 100ths
Slide 4
Commitments - Debt Service
1122
Unkown Exp -
Unknown Rev -
24776
15097
9714
5896
7295
Property Aquistion
79 M Coe
FY 17
FY 16
FY 15
FY 14
FY 13
FY 12
CSR
CSR
Expenditures By FY
205661484
247768013
150977097
97145211
58964390
72957214
Reserve Spending
Adopted
300245922
3173
237
1821
1158
107
Nutrition Services Eq
capital reserve
24956131
268
19
15337
99
108
Assumed Capacity
BEX V and deferrment (FY 19 also)
275289791
291
218
167
106
97
Contingency requests for QA and Bagley
Not addressed
budget spent vs adopted
68
78
64
53
51
68
Future Startup Costs
Program Placement - Curriculum
Core 24
Skills Center
Early Learning
K3 Class Reduction Grant
GF
Need to finalize
5914
6393
6894
7531
7897
8577
nutrition Services
5698
6117
6481
7106
7522
8077
Rolls for non major projects
09634764964
09568277804
09400928343
09435665914
09525136128
09417045587
Property Aquistion
Oly Hills amp WilPac Carryforward
Expenditures by Program
8
Regular Instruction491
Special Education Instruction
165
Vocational Education Instruction
17
Skills Center Instruction
02
Compensatory Ed -ELL
33
Comp Ed - Other41
Other Instr Programs
66
Community Services01
Support Services127
Food Services17
Pupil Transportation40
$9554Million
Numbers may not add due to rounding
Dollars in Millions2016-17Actual
2017-18Adopted
2018-19Recommended
Change 2018-19 vs
2017-18
2018-19Percent of
Total Expenses
Teaching $4505 $5369 $5979 $609 6257
Teaching Support $833 $830 $1021 $191 1069
Principalrsquos Office $480 $522 $559 $37 585
Other Student Support (Food Services Utilities Transportation etc)
$1237 $1344 $1423 $79 1490
Central Administration $468 $512 $573 $61 600
Total Expenditures $7522 $8577 $9554 $977 10000
Expenditures by State Activity
Numbers may not add due to rounding
9
Expenditures by Activity Group
10
Teaching626Teaching Support
107
Principals Office58
Other Student Support149
Central Administration
60
$9554Million
Numbers may not add due to rounding
bull Teaching - Includes expenditures related to direct instruction of students Includes instructional materials basic instructional and student supplies but does not include textbooks or instructional software
bull Teaching Support ndash includes support services related to teaching and student well-being Includes counseling pupil safety health related services instructional professional development textbooks and instructional software
bull Principalrsquos Office ndash Includes management and coordination at the school level Includes the duties of the principal assistant principal attendance specialists and school clerical staff
bull Other Support ndash Includes activities foundational to student success and the operation of schools but not directly in the context of student instruction Includes Nutrition Services Maintenance Custodial Services Grounds Utilities and Information Systems
bull Central Administration ndash Includes those activities related to management regulation and control at the district level such as the Board of Directors Superintendentrsquos Office Human Resources Finance and Education Leaders Also includes the management and administrative components of support areas such as Nutrition Services Transportation and Building Maintenance
State Activity Groups Defined
11
Major Object2016-17Actual
2017-18Adopted
2018-19Rec
Change 2018-19 vs
2017-18
2018-19 Percent of
Total
0 Debit Transfer $74 $31 $36 $04 04
1 Credit Transfer ($74) ($31) ($36) ($04) (04)
2 Cert Salaries $3340 $3949 $4417 $468 462
3 Class Salaries $1386 $1565 $1683 $118 176
4 Employee Benefits $1619 $1873 $2033 $160 213
5 Supplies $297 $387 $498 $111 52
7 Purchased Services $860 $793 $907 $114 95
8 Travel $10 $06 $07 $00 01
9 Capital Outlay $09 $04 $10 $06 01
Total $7522 $8577 $9554 $977 1000
Expenditures by State Object
12
(Dollars in Millions)
Numbers may not add due to rounding
Expenditures by State Object
13
Certificated Salaries462
Classified Salaries176
Employee Benefits213
Supplies Materials52
Purchased Services95
Chart ExcludesTravel 07Capital Outlay 10
$9554Million
Numbers may not add due to rounding
Comparison of Direct Services to Support Services
14
bull Direct Services - $7909M (828)ndash School allocation budget (Weighted Staffing Standard formula)ndash Centrally held budget for staff and supplies exclusively in the schools
such as nurses instructional assistants custodians bus drivers and food service workers
bull Support Services- $1645M (172)ndash Support staff not in schools but instrumental in running the districtndash Activities such as cost of processing payroll paying bills administering
programs managing grants hiring staff warehouse and delivery staff and technology support
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
State Funding General FundDistrict Expenses
Technology $72 $63
Utilities $151 $133
Insurance $31 $28
Curriculum amp Textbooks $77 $58
Other Supplies $154 $134
Library Materials $10 $05
Professional Development $12 $127
Facilities Maintenance $90 $127
Security and Student Safety $04 $10
Central Office $58 $98
Total $660 $782
Numbers may not add due to rounding 15
Associated Student Body
16
bull The Associated Student Body (ASB) Fund is used to account for funds raised by students to support optional extra-curricular activities that promote the cultural athletic recreational or social (CARS) growth of students
bull All ASB revenues are restricted to the extracurricular benefit of students
bull The cost of the Fund Analyst position and related training supplies is paid from the General Fund and not included in the ASB budget
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance $ 3614709 $ 3595430 $ 4032430 Total Revenue amp Other Financing Sources 5384339 7144000 6832000 Total Expenditures 5403618 6707000 6779000
Ending Fund Balance $ 3595430 $ 4032430 $ 4085430
Debt Service
17
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance 12894145$ 1334899$ 1330732$ Total Revenue amp Other Financing Sources 8801053$ 2590428$ 2714959$ Total Expenditures 20386551$ 2576650$ 2698325$
Ending Fund Balance 1308646$ 1348677$ 1347366$
bull 2018-19 Only Debt Service is for the John Stanford Center Bond Principal and Interest
bull Estimated Amount Outstanding 9118 is $24120000
Capital Fund
18
Actual Budget Recommended2016-17 2017-18 2018-19
Beginning Fund Balance 42065394 4652192 60760282
Total Revenue and Other Financing Sources 190650783 279141899 280532333
Total Direct Expenditures and Transfers 205661484 279592533 326809824
Ending Fund Balance 27054693$ 4201558$ 14482791$
Includes assumtion and unkowns
5-11-18
NA
Summary Sheets
FTEs FY 18
bull July 16 ndash Budget submittal to ESD for error checking
bull July 11 ndash Board Action to adopt FY18-19 budget
bull August 17 ndash Budget loaded into SAP financial system
bull September 4 ndash Approved budget due to ESD
Next Steps
19
1 Districtwide Staff FTE Summary
2 Link to School Funding Allocations
Appendix
20
SchoolBoardActionReport_2018_19_Budget_Adoption
School Board Action Report
1 TITLE
2 PURPOSE
3 RECOMMENDED MOTION
4 BACKGROUND INFORMATION
5 FISCAL IMPACTREVENUE SOURCE
6 COMMUNITY ENGAGEMENT
7 EQUITY ANALYSIS
8 STUDENT BENEFIT
9 WHY BOARD ACTION IS NECESSARY
10 POLICY IMPLICATION
11 BOARD COMMITTEE RECOMMENDATION
12 TIMELINE FOR IMPLEMENTATION
13 ATTACHMENTS
Budget Resolution_2017_18_18 Fixing and Adopting Budget
Budget Introduction presentationpdf
Slide Number 1
Agenda
Recommended FY18-19Budget Summary
Enrollment ndash October Headcount
Enrollment Annual Average Full Time Equivalent (AAFTE)
General Fund Resources
Expenditures by State Program
Expenditures by Program
Expenditures by State Activity
Expenditures by Activity Group
State Activity Groups Defined
Expenditures by State Object
Expenditures by State Object
Comparison of Direct Services to Support Services
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
Associated Student Body
Debt Service
Capital Fund
Next Steps
Appendix
FY 2017-18 Capital Funded FTE and Salary amp Benefits
Capital Department Staff
FTE
Salary amp Benefits
Capital Buildings FTE
5819
Direct FTE
3695
Direct Capital Staff
3695
4696255
Indirect FTE
2124
Indirect Capital Funded Staff
2124
2378145
Capital Department Total
5819
$ 7074400
Capital Buildings Staff Salaries amp Benefits
7074400
Technology Department (DoTS) Staff
Direct
4696255
Indirect
2378145
FTE
Salary amp Benefits
DoTS Capital Funded Staff Total
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Direct Capital Department Staff
3695
4696255
Indirect Capital Funded Staff
2124
2378145
DoTS Capital Funded Staff
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Data Based on FY 18
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Which BAs are based on salary What is the 10K forhellipmedical
Direct Capital Department Staff
3695
470
Indirect Capital Funded Staff
2124
240
DoTS Capital Funded Staff
9300
1273
This chart is what was used 3-20-18
Total Capital Funded Staff
15119
$1983
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Amounts are in Millions
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
10948928
144254096
142842528
116205501
81
38997523
BTA IV Levy
142842528
116205501
81
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
(10335254)
BEX IV Levy
91772534
86690866
94
BTA III Levy
50500981
1456650
15824717
9716942
61
42240689
BTA III Levy
15824717
9716942
61
BEX III Bond
4185681
533944
3626194
1849359
51
2870266
BEX III Bond
3626194
1849359
51
BTA II Levy
1257339
2800
0
0
0
1260139
BTA II Levy
0
0
0
BEX II Levy
667002
3943
647816
323908
50
347037
BEX II Levy
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
17278190
CEP CS 2
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
0
Capital Capacity Reserve 3
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
$92658590
Grand Total
$279592533
$216042762
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
1090
14430
14280
11620
81
3900
BTA IV Levy
14284
11621
81
BEX IV Levy
(5530)
13160
9180
8670
94
(1030)
BEX IV Levy
9177
8670
94
BTA III Levy
5050
150
1580
970
61
4220
BTA III Levy
1582
972
61
BEX III Bond
420
050
360
180
50
290
BEX III Bond
363
185
51
BTA II Levy
130
000
000
000
0
130
BTA II Levy
000
000
0
BEX II Levy
070
000
060
030
50
030
BEX II Levy
065
030
46
CEP CS 2
1480
380
140
130
93
1730
CEP CS 2
138
126
91
Capital Capacity Reserve 3
000
000
2350
000
0
000
Capital Capacity Reserve 3
2350
000
0
Grand Total
2710
28171
27960
21600
77
9270
Grand Total
27959
21604
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
BTA IV Levy
1090
14430
14280
11620
3900
BTA IV Levy
14284
11621
BEX IV Levy
(5530)
13160
9180
8670
(1030)
BEX IV Levy
9177
8670
BTA III Levy
5050
150
1580
970
4220
BTA III Levy
1582
972
BEX III Bond
420
050
360
180
290
BEX III Bond
363
185
This is what was originally used 31918
BTA II Levy
130
000
000
000
130
BTA II Levy
000
000
BEX II Levy
070
000
060
030
030
BEX II Levy
065
030
CEP CS 2
1480
380
140
130
1730
Anticipated Funds
CEP CS 2
138
126
Capital Capacity Reserve 3
000
000
2350
000
000
36860
Capital Capacity Reserve 3
2350
000
Grand Total
2710
28171
27960
21600
9270
Grand Total
27959
21604
1 Includes actuals and projected spending April 2018 through August 2018
1 Includes General Fund and Debt Service Fund Transfers
4 At Budget Adoption the Capital Capacity Reserve is Assumed to be 100 Spent
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent Reserve Funding is 10 direct expenditures
Numbers may not add up precicely due to rounding
For Book
Without Transfers
Actual
Budget
Recommended
2016-17
2017-18
2018-19
Beginning Fund Balance
42065394
4652192
60760282
was reduced on 52118 to match -11 accounting
Total Revenue and Other Financing Sources
190650783
279141899
280532333
Total Direct Expenditures and Transfers
205661484
279592533
326809824
$ 27054693
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482791
22402501
Did not spend 10 reserve in 2016-17
56558724
Did not spend 10 reserve of 23502094 and did not need 60M cash flow bond Started off with 22402512 higher fund balance than anticipated due to unspent reserve in 16-17 List all projects that were deferredhellip
For Work Session in May
Actual
Actual amp Projected
Recommended
22402501
2016-17
2017-18
2018-19
Beginning Fund Balance
$ 42065394
$ 27054693
$ 60760282
Total Revenue amp Other Financing Sources
190650783
219917427
280532332
donrsquot use
Total Expenditure amp Transfer
205661484
186211838
326809824
Ending Fund Balance
$ 27054693
$ 60760282
$ 14482790
Updated 511
Beginning balances to do not match due to $11 accounting issue
With Transfer
Actual
Budget
Recommended
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
2016-17
2017-18
2018-19
BTA IV Levy
10948928
88577743
142842528
107133495
75
this originally included a 60M cash flow bond If the ebond was there the new total is $148577743
Beginning Fund Balance
$ 42065394
$ 4652192
$ 60760282
BEX IV Levy
(55278668)
125751088
91772534
85917745
94
eRate collection estimate too high
Total Revenue amp Other Financing Sources
190650783
279141899
280532332
BTA III Levy
50500981
1554035
15824717
9396053
59
Total Transfers
25728483
23385202
BEX III Bond
4185681
51073
3626194
1849359
51
No longer anticipating solar grant funds
Total Expenditure
179933001
279592533
303424622
donrsquot use
BTA II Levy
1252589
24875
0
0
0
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482790
BEX II Levy
667002
11306
647816
323908
50
CEP CS 2
14778189
3947306
1376650
1256650
91
51518
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27054702
219917426
$279592533
$205877210
74
Identify all deferred projects
Identify all sources of revenue not recd
Identify what was accelerated in BTA IBV causing this negative
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Without Transfers
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
Recommended
use
BTA IV Levy
10948928
144254096
142842528
116205501
81
2018-19
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
Beginning Fund Balance
60760282
BTA III Levy
50500981
1456650
15824717
9716942
61
Total Revenue and Other Financing Sources
280532333
BEX III Bond
4185681
533944
3626194
1849359
51
Total Direct Expenditures and Transfers
326809824
BTA II Levy
1257339
2800
0
0
0
Ending Fund Balance
$ 14482791
BEX II Levy
667002
3943
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
Remember projects are to the right of the charts
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Updated 521
old levy not updated
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-19
Inter-Fund Transfers 2018-19 1
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864351
4492571
67975234
28951221
BTA III Levy
42658963
7570000
-
24933749
25295214
BEX III Bond
2387395
33890
-
2100000
321285
BTA II Levy
1277464
12248
-
- 0
1289712
BEX II Levy
100400
500
-
- 0
100900
CEP CS 2
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 3
-
-
-
27584057
(27584057)
Grand Total
$60760282
$280532332
$23385202
$303424622
$14482790
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
52318
good one
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-191
Inter-Fund Transfers 2018-19 2
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864352
4492571
67975234
28951222
BTA III Levy
42658963
7570000
0
24933749
25295214
BEX III Bond
2387395
33890
0
2100000
321285
BTA II Levy
1277464
12248
0
0
1289712
BEX II Levy
100400
500
0
0
100900
CEP CS 3
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 4
0
0
0
27584057
(27584057)
Grand Total
$60760282
$280532333
$23385202
$303424622
$14482791
1 Includes Levy and Non-Levy Funding Sources
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Major Construction Projects
172355592
See to right for summary of expenditures
Infrastructure
57250528
District Wide Projects
42934446
Program Reserves
30884057
Transfers (Debt Service amp General Fund)
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809825
Or
Recommended
FY 2018-19
Additions Modernizations and Re-Openings
172355592
Academics and Capacity Management
12280271
Athletics Fields Tracks and Lights
4384481
Districtwide Support
19429175
Facility Improvements
11718646
Seismic Improvements
11699510
Support Services
11225000
Program Reserves
30884057
Technology Enhancements and Modernizations
29447890
Transfers
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809824
FY 18 Adopted Capital Projects Fund
27959253300
Expenditures Budget
Actuals
Source
FY 2017-2018 Beginning Balance Actuals
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
Source
FY 2017-2018 Beginning Balance
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
BTA IV Levy
10948928
144254096
(2500000)
113705501
38997523
BTA IV Levy
1004521
144254096
(2500000)
142842528
(83911)
BEX IV Levy
(55278668)
131634280
0
86690866
(10335254)
BEX IV Levy
(70753336)
131634280
0
91772534
(30891590)
BTA III Levy
50500981 Coan Melissa L Coan Melissa LGrants for $10269 in negative
1456650
0
9716942
42240689
BTA III Levy
52782971
1456650
0
15824717
38414904
BEX III Bond
4185681
533944
0
1849359
2870266
BEX III Bond
4422462
533944
0
3626194
1330212
BTA II Levy
1252589
2800
0
0
1255389
BTA II Levy
1200000
2800
0
0
1202800
BEX II Levy
667002
3943
0
323908
347037
BEX II Levy
662939
3943
0
647816
19066
CEP CS 3
14778190
1256186
2500000
1256650
17277726
CEP CS 3
15332635
1256186
2500000
1376650
17712171
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Grand Total
$27054703
$279141899
$0
$237045320
$69151282
Grand Total
$4652192
$279141899
$0
$279592533
$4201558
1 Includes an as-needed Cash Flow Loan
1 Includes an as-needed Cash Flow Loan
2 Includes General Fund and Debt Service Fund Transfers
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4 Assumes Capital Capacity Reserve is 100 Spent
4 Assumes Capital Capacity Reserve is 100 Spent
14778189
79
Coe
500k
eckstein
Current Year Status Update
Slide 1
Adopted Capital Budget by Fund
Capital Infrastructure
Commitments
Debt Service
Slide 3
Capital DW Works and FTE
FTE Budget FY 18 quoted
Estimated 2018-19 Revenue
Slide 2
FY 19 Preliminary Plan (Capital Projects List)
This is what we knowhellip
Include Transfers
rounded to 100ths
Slide 4
Commitments - Debt Service
1122
Unkown Exp -
Unknown Rev -
24776
15097
9714
5896
7295
Property Aquistion
79 M Coe
FY 17
FY 16
FY 15
FY 14
FY 13
FY 12
CSR
CSR
Expenditures By FY
205661484
247768013
150977097
97145211
58964390
72957214
Reserve Spending
Adopted
300245922
3173
237
1821
1158
107
Nutrition Services Eq
capital reserve
24956131
268
19
15337
99
108
Assumed Capacity
BEX V and deferrment (FY 19 also)
275289791
291
218
167
106
97
Contingency requests for QA and Bagley
Not addressed
budget spent vs adopted
68
78
64
53
51
68
Future Startup Costs
Program Placement - Curriculum
Core 24
Skills Center
Early Learning
K3 Class Reduction Grant
GF
Need to finalize
5914
6393
6894
7531
7897
8577
nutrition Services
5698
6117
6481
7106
7522
8077
Rolls for non major projects
09634764964
09568277804
09400928343
09435665914
09525136128
09417045587
Property Aquistion
Oly Hills amp WilPac Carryforward
Dollars in Millions2016-17Actual
2017-18Adopted
2018-19Recommended
Change 2018-19 vs
2017-18
2018-19Percent of
Total Expenses
Teaching $4505 $5369 $5979 $609 6257
Teaching Support $833 $830 $1021 $191 1069
Principalrsquos Office $480 $522 $559 $37 585
Other Student Support (Food Services Utilities Transportation etc)
$1237 $1344 $1423 $79 1490
Central Administration $468 $512 $573 $61 600
Total Expenditures $7522 $8577 $9554 $977 10000
Expenditures by State Activity
Numbers may not add due to rounding
9
Expenditures by Activity Group
10
Teaching626Teaching Support
107
Principals Office58
Other Student Support149
Central Administration
60
$9554Million
Numbers may not add due to rounding
bull Teaching - Includes expenditures related to direct instruction of students Includes instructional materials basic instructional and student supplies but does not include textbooks or instructional software
bull Teaching Support ndash includes support services related to teaching and student well-being Includes counseling pupil safety health related services instructional professional development textbooks and instructional software
bull Principalrsquos Office ndash Includes management and coordination at the school level Includes the duties of the principal assistant principal attendance specialists and school clerical staff
bull Other Support ndash Includes activities foundational to student success and the operation of schools but not directly in the context of student instruction Includes Nutrition Services Maintenance Custodial Services Grounds Utilities and Information Systems
bull Central Administration ndash Includes those activities related to management regulation and control at the district level such as the Board of Directors Superintendentrsquos Office Human Resources Finance and Education Leaders Also includes the management and administrative components of support areas such as Nutrition Services Transportation and Building Maintenance
State Activity Groups Defined
11
Major Object2016-17Actual
2017-18Adopted
2018-19Rec
Change 2018-19 vs
2017-18
2018-19 Percent of
Total
0 Debit Transfer $74 $31 $36 $04 04
1 Credit Transfer ($74) ($31) ($36) ($04) (04)
2 Cert Salaries $3340 $3949 $4417 $468 462
3 Class Salaries $1386 $1565 $1683 $118 176
4 Employee Benefits $1619 $1873 $2033 $160 213
5 Supplies $297 $387 $498 $111 52
7 Purchased Services $860 $793 $907 $114 95
8 Travel $10 $06 $07 $00 01
9 Capital Outlay $09 $04 $10 $06 01
Total $7522 $8577 $9554 $977 1000
Expenditures by State Object
12
(Dollars in Millions)
Numbers may not add due to rounding
Expenditures by State Object
13
Certificated Salaries462
Classified Salaries176
Employee Benefits213
Supplies Materials52
Purchased Services95
Chart ExcludesTravel 07Capital Outlay 10
$9554Million
Numbers may not add due to rounding
Comparison of Direct Services to Support Services
14
bull Direct Services - $7909M (828)ndash School allocation budget (Weighted Staffing Standard formula)ndash Centrally held budget for staff and supplies exclusively in the schools
such as nurses instructional assistants custodians bus drivers and food service workers
bull Support Services- $1645M (172)ndash Support staff not in schools but instrumental in running the districtndash Activities such as cost of processing payroll paying bills administering
programs managing grants hiring staff warehouse and delivery staff and technology support
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
State Funding General FundDistrict Expenses
Technology $72 $63
Utilities $151 $133
Insurance $31 $28
Curriculum amp Textbooks $77 $58
Other Supplies $154 $134
Library Materials $10 $05
Professional Development $12 $127
Facilities Maintenance $90 $127
Security and Student Safety $04 $10
Central Office $58 $98
Total $660 $782
Numbers may not add due to rounding 15
Associated Student Body
16
bull The Associated Student Body (ASB) Fund is used to account for funds raised by students to support optional extra-curricular activities that promote the cultural athletic recreational or social (CARS) growth of students
bull All ASB revenues are restricted to the extracurricular benefit of students
bull The cost of the Fund Analyst position and related training supplies is paid from the General Fund and not included in the ASB budget
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance $ 3614709 $ 3595430 $ 4032430 Total Revenue amp Other Financing Sources 5384339 7144000 6832000 Total Expenditures 5403618 6707000 6779000
Ending Fund Balance $ 3595430 $ 4032430 $ 4085430
Debt Service
17
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance 12894145$ 1334899$ 1330732$ Total Revenue amp Other Financing Sources 8801053$ 2590428$ 2714959$ Total Expenditures 20386551$ 2576650$ 2698325$
Ending Fund Balance 1308646$ 1348677$ 1347366$
bull 2018-19 Only Debt Service is for the John Stanford Center Bond Principal and Interest
bull Estimated Amount Outstanding 9118 is $24120000
Capital Fund
18
Actual Budget Recommended2016-17 2017-18 2018-19
Beginning Fund Balance 42065394 4652192 60760282
Total Revenue and Other Financing Sources 190650783 279141899 280532333
Total Direct Expenditures and Transfers 205661484 279592533 326809824
Ending Fund Balance 27054693$ 4201558$ 14482791$
Includes assumtion and unkowns
5-11-18
NA
Summary Sheets
FTEs FY 18
bull July 16 ndash Budget submittal to ESD for error checking
bull July 11 ndash Board Action to adopt FY18-19 budget
bull August 17 ndash Budget loaded into SAP financial system
bull September 4 ndash Approved budget due to ESD
Next Steps
19
1 Districtwide Staff FTE Summary
2 Link to School Funding Allocations
Appendix
20
SchoolBoardActionReport_2018_19_Budget_Adoption
School Board Action Report
1 TITLE
2 PURPOSE
3 RECOMMENDED MOTION
4 BACKGROUND INFORMATION
5 FISCAL IMPACTREVENUE SOURCE
6 COMMUNITY ENGAGEMENT
7 EQUITY ANALYSIS
8 STUDENT BENEFIT
9 WHY BOARD ACTION IS NECESSARY
10 POLICY IMPLICATION
11 BOARD COMMITTEE RECOMMENDATION
12 TIMELINE FOR IMPLEMENTATION
13 ATTACHMENTS
Budget Resolution_2017_18_18 Fixing and Adopting Budget
Budget Introduction presentationpdf
Slide Number 1
Agenda
Recommended FY18-19Budget Summary
Enrollment ndash October Headcount
Enrollment Annual Average Full Time Equivalent (AAFTE)
General Fund Resources
Expenditures by State Program
Expenditures by Program
Expenditures by State Activity
Expenditures by Activity Group
State Activity Groups Defined
Expenditures by State Object
Expenditures by State Object
Comparison of Direct Services to Support Services
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
Associated Student Body
Debt Service
Capital Fund
Next Steps
Appendix
FY 2017-18 Capital Funded FTE and Salary amp Benefits
Capital Department Staff
FTE
Salary amp Benefits
Capital Buildings FTE
5819
Direct FTE
3695
Direct Capital Staff
3695
4696255
Indirect FTE
2124
Indirect Capital Funded Staff
2124
2378145
Capital Department Total
5819
$ 7074400
Capital Buildings Staff Salaries amp Benefits
7074400
Technology Department (DoTS) Staff
Direct
4696255
Indirect
2378145
FTE
Salary amp Benefits
DoTS Capital Funded Staff Total
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Direct Capital Department Staff
3695
4696255
Indirect Capital Funded Staff
2124
2378145
DoTS Capital Funded Staff
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Data Based on FY 18
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Which BAs are based on salary What is the 10K forhellipmedical
Direct Capital Department Staff
3695
470
Indirect Capital Funded Staff
2124
240
DoTS Capital Funded Staff
9300
1273
This chart is what was used 3-20-18
Total Capital Funded Staff
15119
$1983
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Amounts are in Millions
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
10948928
144254096
142842528
116205501
81
38997523
BTA IV Levy
142842528
116205501
81
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
(10335254)
BEX IV Levy
91772534
86690866
94
BTA III Levy
50500981
1456650
15824717
9716942
61
42240689
BTA III Levy
15824717
9716942
61
BEX III Bond
4185681
533944
3626194
1849359
51
2870266
BEX III Bond
3626194
1849359
51
BTA II Levy
1257339
2800
0
0
0
1260139
BTA II Levy
0
0
0
BEX II Levy
667002
3943
647816
323908
50
347037
BEX II Levy
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
17278190
CEP CS 2
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
0
Capital Capacity Reserve 3
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
$92658590
Grand Total
$279592533
$216042762
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
1090
14430
14280
11620
81
3900
BTA IV Levy
14284
11621
81
BEX IV Levy
(5530)
13160
9180
8670
94
(1030)
BEX IV Levy
9177
8670
94
BTA III Levy
5050
150
1580
970
61
4220
BTA III Levy
1582
972
61
BEX III Bond
420
050
360
180
50
290
BEX III Bond
363
185
51
BTA II Levy
130
000
000
000
0
130
BTA II Levy
000
000
0
BEX II Levy
070
000
060
030
50
030
BEX II Levy
065
030
46
CEP CS 2
1480
380
140
130
93
1730
CEP CS 2
138
126
91
Capital Capacity Reserve 3
000
000
2350
000
0
000
Capital Capacity Reserve 3
2350
000
0
Grand Total
2710
28171
27960
21600
77
9270
Grand Total
27959
21604
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
BTA IV Levy
1090
14430
14280
11620
3900
BTA IV Levy
14284
11621
BEX IV Levy
(5530)
13160
9180
8670
(1030)
BEX IV Levy
9177
8670
BTA III Levy
5050
150
1580
970
4220
BTA III Levy
1582
972
BEX III Bond
420
050
360
180
290
BEX III Bond
363
185
This is what was originally used 31918
BTA II Levy
130
000
000
000
130
BTA II Levy
000
000
BEX II Levy
070
000
060
030
030
BEX II Levy
065
030
CEP CS 2
1480
380
140
130
1730
Anticipated Funds
CEP CS 2
138
126
Capital Capacity Reserve 3
000
000
2350
000
000
36860
Capital Capacity Reserve 3
2350
000
Grand Total
2710
28171
27960
21600
9270
Grand Total
27959
21604
1 Includes actuals and projected spending April 2018 through August 2018
1 Includes General Fund and Debt Service Fund Transfers
4 At Budget Adoption the Capital Capacity Reserve is Assumed to be 100 Spent
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent Reserve Funding is 10 direct expenditures
Numbers may not add up precicely due to rounding
For Book
Without Transfers
Actual
Budget
Recommended
2016-17
2017-18
2018-19
Beginning Fund Balance
42065394
4652192
60760282
was reduced on 52118 to match -11 accounting
Total Revenue and Other Financing Sources
190650783
279141899
280532333
Total Direct Expenditures and Transfers
205661484
279592533
326809824
$ 27054693
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482791
22402501
Did not spend 10 reserve in 2016-17
56558724
Did not spend 10 reserve of 23502094 and did not need 60M cash flow bond Started off with 22402512 higher fund balance than anticipated due to unspent reserve in 16-17 List all projects that were deferredhellip
For Work Session in May
Actual
Actual amp Projected
Recommended
22402501
2016-17
2017-18
2018-19
Beginning Fund Balance
$ 42065394
$ 27054693
$ 60760282
Total Revenue amp Other Financing Sources
190650783
219917427
280532332
donrsquot use
Total Expenditure amp Transfer
205661484
186211838
326809824
Ending Fund Balance
$ 27054693
$ 60760282
$ 14482790
Updated 511
Beginning balances to do not match due to $11 accounting issue
With Transfer
Actual
Budget
Recommended
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
2016-17
2017-18
2018-19
BTA IV Levy
10948928
88577743
142842528
107133495
75
this originally included a 60M cash flow bond If the ebond was there the new total is $148577743
Beginning Fund Balance
$ 42065394
$ 4652192
$ 60760282
BEX IV Levy
(55278668)
125751088
91772534
85917745
94
eRate collection estimate too high
Total Revenue amp Other Financing Sources
190650783
279141899
280532332
BTA III Levy
50500981
1554035
15824717
9396053
59
Total Transfers
25728483
23385202
BEX III Bond
4185681
51073
3626194
1849359
51
No longer anticipating solar grant funds
Total Expenditure
179933001
279592533
303424622
donrsquot use
BTA II Levy
1252589
24875
0
0
0
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482790
BEX II Levy
667002
11306
647816
323908
50
CEP CS 2
14778189
3947306
1376650
1256650
91
51518
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27054702
219917426
$279592533
$205877210
74
Identify all deferred projects
Identify all sources of revenue not recd
Identify what was accelerated in BTA IBV causing this negative
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Without Transfers
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
Recommended
use
BTA IV Levy
10948928
144254096
142842528
116205501
81
2018-19
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
Beginning Fund Balance
60760282
BTA III Levy
50500981
1456650
15824717
9716942
61
Total Revenue and Other Financing Sources
280532333
BEX III Bond
4185681
533944
3626194
1849359
51
Total Direct Expenditures and Transfers
326809824
BTA II Levy
1257339
2800
0
0
0
Ending Fund Balance
$ 14482791
BEX II Levy
667002
3943
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
Remember projects are to the right of the charts
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Updated 521
old levy not updated
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-19
Inter-Fund Transfers 2018-19 1
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864351
4492571
67975234
28951221
BTA III Levy
42658963
7570000
-
24933749
25295214
BEX III Bond
2387395
33890
-
2100000
321285
BTA II Levy
1277464
12248
-
- 0
1289712
BEX II Levy
100400
500
-
- 0
100900
CEP CS 2
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 3
-
-
-
27584057
(27584057)
Grand Total
$60760282
$280532332
$23385202
$303424622
$14482790
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
52318
good one
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-191
Inter-Fund Transfers 2018-19 2
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864352
4492571
67975234
28951222
BTA III Levy
42658963
7570000
0
24933749
25295214
BEX III Bond
2387395
33890
0
2100000
321285
BTA II Levy
1277464
12248
0
0
1289712
BEX II Levy
100400
500
0
0
100900
CEP CS 3
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 4
0
0
0
27584057
(27584057)
Grand Total
$60760282
$280532333
$23385202
$303424622
$14482791
1 Includes Levy and Non-Levy Funding Sources
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Major Construction Projects
172355592
See to right for summary of expenditures
Infrastructure
57250528
District Wide Projects
42934446
Program Reserves
30884057
Transfers (Debt Service amp General Fund)
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809825
Or
Recommended
FY 2018-19
Additions Modernizations and Re-Openings
172355592
Academics and Capacity Management
12280271
Athletics Fields Tracks and Lights
4384481
Districtwide Support
19429175
Facility Improvements
11718646
Seismic Improvements
11699510
Support Services
11225000
Program Reserves
30884057
Technology Enhancements and Modernizations
29447890
Transfers
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809824
FY 18 Adopted Capital Projects Fund
27959253300
Expenditures Budget
Actuals
Source
FY 2017-2018 Beginning Balance Actuals
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
Source
FY 2017-2018 Beginning Balance
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
BTA IV Levy
10948928
144254096
(2500000)
113705501
38997523
BTA IV Levy
1004521
144254096
(2500000)
142842528
(83911)
BEX IV Levy
(55278668)
131634280
0
86690866
(10335254)
BEX IV Levy
(70753336)
131634280
0
91772534
(30891590)
BTA III Levy
50500981 Coan Melissa L Coan Melissa LGrants for $10269 in negative
1456650
0
9716942
42240689
BTA III Levy
52782971
1456650
0
15824717
38414904
BEX III Bond
4185681
533944
0
1849359
2870266
BEX III Bond
4422462
533944
0
3626194
1330212
BTA II Levy
1252589
2800
0
0
1255389
BTA II Levy
1200000
2800
0
0
1202800
BEX II Levy
667002
3943
0
323908
347037
BEX II Levy
662939
3943
0
647816
19066
CEP CS 3
14778190
1256186
2500000
1256650
17277726
CEP CS 3
15332635
1256186
2500000
1376650
17712171
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Grand Total
$27054703
$279141899
$0
$237045320
$69151282
Grand Total
$4652192
$279141899
$0
$279592533
$4201558
1 Includes an as-needed Cash Flow Loan
1 Includes an as-needed Cash Flow Loan
2 Includes General Fund and Debt Service Fund Transfers
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4 Assumes Capital Capacity Reserve is 100 Spent
4 Assumes Capital Capacity Reserve is 100 Spent
14778189
79
Coe
500k
eckstein
Current Year Status Update
Slide 1
Adopted Capital Budget by Fund
Capital Infrastructure
Commitments
Debt Service
Slide 3
Capital DW Works and FTE
FTE Budget FY 18 quoted
Estimated 2018-19 Revenue
Slide 2
FY 19 Preliminary Plan (Capital Projects List)
This is what we knowhellip
Include Transfers
rounded to 100ths
Slide 4
Commitments - Debt Service
1122
Unkown Exp -
Unknown Rev -
24776
15097
9714
5896
7295
Property Aquistion
79 M Coe
FY 17
FY 16
FY 15
FY 14
FY 13
FY 12
CSR
CSR
Expenditures By FY
205661484
247768013
150977097
97145211
58964390
72957214
Reserve Spending
Adopted
300245922
3173
237
1821
1158
107
Nutrition Services Eq
capital reserve
24956131
268
19
15337
99
108
Assumed Capacity
BEX V and deferrment (FY 19 also)
275289791
291
218
167
106
97
Contingency requests for QA and Bagley
Not addressed
budget spent vs adopted
68
78
64
53
51
68
Future Startup Costs
Program Placement - Curriculum
Core 24
Skills Center
Early Learning
K3 Class Reduction Grant
GF
Need to finalize
5914
6393
6894
7531
7897
8577
nutrition Services
5698
6117
6481
7106
7522
8077
Rolls for non major projects
09634764964
09568277804
09400928343
09435665914
09525136128
09417045587
Property Aquistion
Oly Hills amp WilPac Carryforward
Expenditures by Activity Group
10
Teaching626Teaching Support
107
Principals Office58
Other Student Support149
Central Administration
60
$9554Million
Numbers may not add due to rounding
bull Teaching - Includes expenditures related to direct instruction of students Includes instructional materials basic instructional and student supplies but does not include textbooks or instructional software
bull Teaching Support ndash includes support services related to teaching and student well-being Includes counseling pupil safety health related services instructional professional development textbooks and instructional software
bull Principalrsquos Office ndash Includes management and coordination at the school level Includes the duties of the principal assistant principal attendance specialists and school clerical staff
bull Other Support ndash Includes activities foundational to student success and the operation of schools but not directly in the context of student instruction Includes Nutrition Services Maintenance Custodial Services Grounds Utilities and Information Systems
bull Central Administration ndash Includes those activities related to management regulation and control at the district level such as the Board of Directors Superintendentrsquos Office Human Resources Finance and Education Leaders Also includes the management and administrative components of support areas such as Nutrition Services Transportation and Building Maintenance
State Activity Groups Defined
11
Major Object2016-17Actual
2017-18Adopted
2018-19Rec
Change 2018-19 vs
2017-18
2018-19 Percent of
Total
0 Debit Transfer $74 $31 $36 $04 04
1 Credit Transfer ($74) ($31) ($36) ($04) (04)
2 Cert Salaries $3340 $3949 $4417 $468 462
3 Class Salaries $1386 $1565 $1683 $118 176
4 Employee Benefits $1619 $1873 $2033 $160 213
5 Supplies $297 $387 $498 $111 52
7 Purchased Services $860 $793 $907 $114 95
8 Travel $10 $06 $07 $00 01
9 Capital Outlay $09 $04 $10 $06 01
Total $7522 $8577 $9554 $977 1000
Expenditures by State Object
12
(Dollars in Millions)
Numbers may not add due to rounding
Expenditures by State Object
13
Certificated Salaries462
Classified Salaries176
Employee Benefits213
Supplies Materials52
Purchased Services95
Chart ExcludesTravel 07Capital Outlay 10
$9554Million
Numbers may not add due to rounding
Comparison of Direct Services to Support Services
14
bull Direct Services - $7909M (828)ndash School allocation budget (Weighted Staffing Standard formula)ndash Centrally held budget for staff and supplies exclusively in the schools
such as nurses instructional assistants custodians bus drivers and food service workers
bull Support Services- $1645M (172)ndash Support staff not in schools but instrumental in running the districtndash Activities such as cost of processing payroll paying bills administering
programs managing grants hiring staff warehouse and delivery staff and technology support
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
State Funding General FundDistrict Expenses
Technology $72 $63
Utilities $151 $133
Insurance $31 $28
Curriculum amp Textbooks $77 $58
Other Supplies $154 $134
Library Materials $10 $05
Professional Development $12 $127
Facilities Maintenance $90 $127
Security and Student Safety $04 $10
Central Office $58 $98
Total $660 $782
Numbers may not add due to rounding 15
Associated Student Body
16
bull The Associated Student Body (ASB) Fund is used to account for funds raised by students to support optional extra-curricular activities that promote the cultural athletic recreational or social (CARS) growth of students
bull All ASB revenues are restricted to the extracurricular benefit of students
bull The cost of the Fund Analyst position and related training supplies is paid from the General Fund and not included in the ASB budget
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance $ 3614709 $ 3595430 $ 4032430 Total Revenue amp Other Financing Sources 5384339 7144000 6832000 Total Expenditures 5403618 6707000 6779000
Ending Fund Balance $ 3595430 $ 4032430 $ 4085430
Debt Service
17
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance 12894145$ 1334899$ 1330732$ Total Revenue amp Other Financing Sources 8801053$ 2590428$ 2714959$ Total Expenditures 20386551$ 2576650$ 2698325$
Ending Fund Balance 1308646$ 1348677$ 1347366$
bull 2018-19 Only Debt Service is for the John Stanford Center Bond Principal and Interest
bull Estimated Amount Outstanding 9118 is $24120000
Capital Fund
18
Actual Budget Recommended2016-17 2017-18 2018-19
Beginning Fund Balance 42065394 4652192 60760282
Total Revenue and Other Financing Sources 190650783 279141899 280532333
Total Direct Expenditures and Transfers 205661484 279592533 326809824
Ending Fund Balance 27054693$ 4201558$ 14482791$
Includes assumtion and unkowns
5-11-18
NA
Summary Sheets
FTEs FY 18
bull July 16 ndash Budget submittal to ESD for error checking
bull July 11 ndash Board Action to adopt FY18-19 budget
bull August 17 ndash Budget loaded into SAP financial system
bull September 4 ndash Approved budget due to ESD
Next Steps
19
1 Districtwide Staff FTE Summary
2 Link to School Funding Allocations
Appendix
20
SchoolBoardActionReport_2018_19_Budget_Adoption
School Board Action Report
1 TITLE
2 PURPOSE
3 RECOMMENDED MOTION
4 BACKGROUND INFORMATION
5 FISCAL IMPACTREVENUE SOURCE
6 COMMUNITY ENGAGEMENT
7 EQUITY ANALYSIS
8 STUDENT BENEFIT
9 WHY BOARD ACTION IS NECESSARY
10 POLICY IMPLICATION
11 BOARD COMMITTEE RECOMMENDATION
12 TIMELINE FOR IMPLEMENTATION
13 ATTACHMENTS
Budget Resolution_2017_18_18 Fixing and Adopting Budget
Budget Introduction presentationpdf
Slide Number 1
Agenda
Recommended FY18-19Budget Summary
Enrollment ndash October Headcount
Enrollment Annual Average Full Time Equivalent (AAFTE)
General Fund Resources
Expenditures by State Program
Expenditures by Program
Expenditures by State Activity
Expenditures by Activity Group
State Activity Groups Defined
Expenditures by State Object
Expenditures by State Object
Comparison of Direct Services to Support Services
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
Associated Student Body
Debt Service
Capital Fund
Next Steps
Appendix
FY 2017-18 Capital Funded FTE and Salary amp Benefits
Capital Department Staff
FTE
Salary amp Benefits
Capital Buildings FTE
5819
Direct FTE
3695
Direct Capital Staff
3695
4696255
Indirect FTE
2124
Indirect Capital Funded Staff
2124
2378145
Capital Department Total
5819
$ 7074400
Capital Buildings Staff Salaries amp Benefits
7074400
Technology Department (DoTS) Staff
Direct
4696255
Indirect
2378145
FTE
Salary amp Benefits
DoTS Capital Funded Staff Total
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Direct Capital Department Staff
3695
4696255
Indirect Capital Funded Staff
2124
2378145
DoTS Capital Funded Staff
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Data Based on FY 18
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Which BAs are based on salary What is the 10K forhellipmedical
Direct Capital Department Staff
3695
470
Indirect Capital Funded Staff
2124
240
DoTS Capital Funded Staff
9300
1273
This chart is what was used 3-20-18
Total Capital Funded Staff
15119
$1983
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Amounts are in Millions
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
10948928
144254096
142842528
116205501
81
38997523
BTA IV Levy
142842528
116205501
81
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
(10335254)
BEX IV Levy
91772534
86690866
94
BTA III Levy
50500981
1456650
15824717
9716942
61
42240689
BTA III Levy
15824717
9716942
61
BEX III Bond
4185681
533944
3626194
1849359
51
2870266
BEX III Bond
3626194
1849359
51
BTA II Levy
1257339
2800
0
0
0
1260139
BTA II Levy
0
0
0
BEX II Levy
667002
3943
647816
323908
50
347037
BEX II Levy
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
17278190
CEP CS 2
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
0
Capital Capacity Reserve 3
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
$92658590
Grand Total
$279592533
$216042762
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
1090
14430
14280
11620
81
3900
BTA IV Levy
14284
11621
81
BEX IV Levy
(5530)
13160
9180
8670
94
(1030)
BEX IV Levy
9177
8670
94
BTA III Levy
5050
150
1580
970
61
4220
BTA III Levy
1582
972
61
BEX III Bond
420
050
360
180
50
290
BEX III Bond
363
185
51
BTA II Levy
130
000
000
000
0
130
BTA II Levy
000
000
0
BEX II Levy
070
000
060
030
50
030
BEX II Levy
065
030
46
CEP CS 2
1480
380
140
130
93
1730
CEP CS 2
138
126
91
Capital Capacity Reserve 3
000
000
2350
000
0
000
Capital Capacity Reserve 3
2350
000
0
Grand Total
2710
28171
27960
21600
77
9270
Grand Total
27959
21604
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
BTA IV Levy
1090
14430
14280
11620
3900
BTA IV Levy
14284
11621
BEX IV Levy
(5530)
13160
9180
8670
(1030)
BEX IV Levy
9177
8670
BTA III Levy
5050
150
1580
970
4220
BTA III Levy
1582
972
BEX III Bond
420
050
360
180
290
BEX III Bond
363
185
This is what was originally used 31918
BTA II Levy
130
000
000
000
130
BTA II Levy
000
000
BEX II Levy
070
000
060
030
030
BEX II Levy
065
030
CEP CS 2
1480
380
140
130
1730
Anticipated Funds
CEP CS 2
138
126
Capital Capacity Reserve 3
000
000
2350
000
000
36860
Capital Capacity Reserve 3
2350
000
Grand Total
2710
28171
27960
21600
9270
Grand Total
27959
21604
1 Includes actuals and projected spending April 2018 through August 2018
1 Includes General Fund and Debt Service Fund Transfers
4 At Budget Adoption the Capital Capacity Reserve is Assumed to be 100 Spent
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent Reserve Funding is 10 direct expenditures
Numbers may not add up precicely due to rounding
For Book
Without Transfers
Actual
Budget
Recommended
2016-17
2017-18
2018-19
Beginning Fund Balance
42065394
4652192
60760282
was reduced on 52118 to match -11 accounting
Total Revenue and Other Financing Sources
190650783
279141899
280532333
Total Direct Expenditures and Transfers
205661484
279592533
326809824
$ 27054693
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482791
22402501
Did not spend 10 reserve in 2016-17
56558724
Did not spend 10 reserve of 23502094 and did not need 60M cash flow bond Started off with 22402512 higher fund balance than anticipated due to unspent reserve in 16-17 List all projects that were deferredhellip
For Work Session in May
Actual
Actual amp Projected
Recommended
22402501
2016-17
2017-18
2018-19
Beginning Fund Balance
$ 42065394
$ 27054693
$ 60760282
Total Revenue amp Other Financing Sources
190650783
219917427
280532332
donrsquot use
Total Expenditure amp Transfer
205661484
186211838
326809824
Ending Fund Balance
$ 27054693
$ 60760282
$ 14482790
Updated 511
Beginning balances to do not match due to $11 accounting issue
With Transfer
Actual
Budget
Recommended
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
2016-17
2017-18
2018-19
BTA IV Levy
10948928
88577743
142842528
107133495
75
this originally included a 60M cash flow bond If the ebond was there the new total is $148577743
Beginning Fund Balance
$ 42065394
$ 4652192
$ 60760282
BEX IV Levy
(55278668)
125751088
91772534
85917745
94
eRate collection estimate too high
Total Revenue amp Other Financing Sources
190650783
279141899
280532332
BTA III Levy
50500981
1554035
15824717
9396053
59
Total Transfers
25728483
23385202
BEX III Bond
4185681
51073
3626194
1849359
51
No longer anticipating solar grant funds
Total Expenditure
179933001
279592533
303424622
donrsquot use
BTA II Levy
1252589
24875
0
0
0
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482790
BEX II Levy
667002
11306
647816
323908
50
CEP CS 2
14778189
3947306
1376650
1256650
91
51518
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27054702
219917426
$279592533
$205877210
74
Identify all deferred projects
Identify all sources of revenue not recd
Identify what was accelerated in BTA IBV causing this negative
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Without Transfers
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
Recommended
use
BTA IV Levy
10948928
144254096
142842528
116205501
81
2018-19
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
Beginning Fund Balance
60760282
BTA III Levy
50500981
1456650
15824717
9716942
61
Total Revenue and Other Financing Sources
280532333
BEX III Bond
4185681
533944
3626194
1849359
51
Total Direct Expenditures and Transfers
326809824
BTA II Levy
1257339
2800
0
0
0
Ending Fund Balance
$ 14482791
BEX II Levy
667002
3943
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
Remember projects are to the right of the charts
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Updated 521
old levy not updated
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-19
Inter-Fund Transfers 2018-19 1
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864351
4492571
67975234
28951221
BTA III Levy
42658963
7570000
-
24933749
25295214
BEX III Bond
2387395
33890
-
2100000
321285
BTA II Levy
1277464
12248
-
- 0
1289712
BEX II Levy
100400
500
-
- 0
100900
CEP CS 2
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 3
-
-
-
27584057
(27584057)
Grand Total
$60760282
$280532332
$23385202
$303424622
$14482790
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
52318
good one
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-191
Inter-Fund Transfers 2018-19 2
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864352
4492571
67975234
28951222
BTA III Levy
42658963
7570000
0
24933749
25295214
BEX III Bond
2387395
33890
0
2100000
321285
BTA II Levy
1277464
12248
0
0
1289712
BEX II Levy
100400
500
0
0
100900
CEP CS 3
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 4
0
0
0
27584057
(27584057)
Grand Total
$60760282
$280532333
$23385202
$303424622
$14482791
1 Includes Levy and Non-Levy Funding Sources
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Major Construction Projects
172355592
See to right for summary of expenditures
Infrastructure
57250528
District Wide Projects
42934446
Program Reserves
30884057
Transfers (Debt Service amp General Fund)
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809825
Or
Recommended
FY 2018-19
Additions Modernizations and Re-Openings
172355592
Academics and Capacity Management
12280271
Athletics Fields Tracks and Lights
4384481
Districtwide Support
19429175
Facility Improvements
11718646
Seismic Improvements
11699510
Support Services
11225000
Program Reserves
30884057
Technology Enhancements and Modernizations
29447890
Transfers
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809824
FY 18 Adopted Capital Projects Fund
27959253300
Expenditures Budget
Actuals
Source
FY 2017-2018 Beginning Balance Actuals
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
Source
FY 2017-2018 Beginning Balance
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
BTA IV Levy
10948928
144254096
(2500000)
113705501
38997523
BTA IV Levy
1004521
144254096
(2500000)
142842528
(83911)
BEX IV Levy
(55278668)
131634280
0
86690866
(10335254)
BEX IV Levy
(70753336)
131634280
0
91772534
(30891590)
BTA III Levy
50500981 Coan Melissa L Coan Melissa LGrants for $10269 in negative
1456650
0
9716942
42240689
BTA III Levy
52782971
1456650
0
15824717
38414904
BEX III Bond
4185681
533944
0
1849359
2870266
BEX III Bond
4422462
533944
0
3626194
1330212
BTA II Levy
1252589
2800
0
0
1255389
BTA II Levy
1200000
2800
0
0
1202800
BEX II Levy
667002
3943
0
323908
347037
BEX II Levy
662939
3943
0
647816
19066
CEP CS 3
14778190
1256186
2500000
1256650
17277726
CEP CS 3
15332635
1256186
2500000
1376650
17712171
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Grand Total
$27054703
$279141899
$0
$237045320
$69151282
Grand Total
$4652192
$279141899
$0
$279592533
$4201558
1 Includes an as-needed Cash Flow Loan
1 Includes an as-needed Cash Flow Loan
2 Includes General Fund and Debt Service Fund Transfers
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4 Assumes Capital Capacity Reserve is 100 Spent
4 Assumes Capital Capacity Reserve is 100 Spent
14778189
79
Coe
500k
eckstein
Current Year Status Update
Slide 1
Adopted Capital Budget by Fund
Capital Infrastructure
Commitments
Debt Service
Slide 3
Capital DW Works and FTE
FTE Budget FY 18 quoted
Estimated 2018-19 Revenue
Slide 2
FY 19 Preliminary Plan (Capital Projects List)
This is what we knowhellip
Include Transfers
rounded to 100ths
Slide 4
Commitments - Debt Service
1122
Unkown Exp -
Unknown Rev -
24776
15097
9714
5896
7295
Property Aquistion
79 M Coe
FY 17
FY 16
FY 15
FY 14
FY 13
FY 12
CSR
CSR
Expenditures By FY
205661484
247768013
150977097
97145211
58964390
72957214
Reserve Spending
Adopted
300245922
3173
237
1821
1158
107
Nutrition Services Eq
capital reserve
24956131
268
19
15337
99
108
Assumed Capacity
BEX V and deferrment (FY 19 also)
275289791
291
218
167
106
97
Contingency requests for QA and Bagley
Not addressed
budget spent vs adopted
68
78
64
53
51
68
Future Startup Costs
Program Placement - Curriculum
Core 24
Skills Center
Early Learning
K3 Class Reduction Grant
GF
Need to finalize
5914
6393
6894
7531
7897
8577
nutrition Services
5698
6117
6481
7106
7522
8077
Rolls for non major projects
09634764964
09568277804
09400928343
09435665914
09525136128
09417045587
Property Aquistion
Oly Hills amp WilPac Carryforward
bull Teaching - Includes expenditures related to direct instruction of students Includes instructional materials basic instructional and student supplies but does not include textbooks or instructional software
bull Teaching Support ndash includes support services related to teaching and student well-being Includes counseling pupil safety health related services instructional professional development textbooks and instructional software
bull Principalrsquos Office ndash Includes management and coordination at the school level Includes the duties of the principal assistant principal attendance specialists and school clerical staff
bull Other Support ndash Includes activities foundational to student success and the operation of schools but not directly in the context of student instruction Includes Nutrition Services Maintenance Custodial Services Grounds Utilities and Information Systems
bull Central Administration ndash Includes those activities related to management regulation and control at the district level such as the Board of Directors Superintendentrsquos Office Human Resources Finance and Education Leaders Also includes the management and administrative components of support areas such as Nutrition Services Transportation and Building Maintenance
State Activity Groups Defined
11
Major Object2016-17Actual
2017-18Adopted
2018-19Rec
Change 2018-19 vs
2017-18
2018-19 Percent of
Total
0 Debit Transfer $74 $31 $36 $04 04
1 Credit Transfer ($74) ($31) ($36) ($04) (04)
2 Cert Salaries $3340 $3949 $4417 $468 462
3 Class Salaries $1386 $1565 $1683 $118 176
4 Employee Benefits $1619 $1873 $2033 $160 213
5 Supplies $297 $387 $498 $111 52
7 Purchased Services $860 $793 $907 $114 95
8 Travel $10 $06 $07 $00 01
9 Capital Outlay $09 $04 $10 $06 01
Total $7522 $8577 $9554 $977 1000
Expenditures by State Object
12
(Dollars in Millions)
Numbers may not add due to rounding
Expenditures by State Object
13
Certificated Salaries462
Classified Salaries176
Employee Benefits213
Supplies Materials52
Purchased Services95
Chart ExcludesTravel 07Capital Outlay 10
$9554Million
Numbers may not add due to rounding
Comparison of Direct Services to Support Services
14
bull Direct Services - $7909M (828)ndash School allocation budget (Weighted Staffing Standard formula)ndash Centrally held budget for staff and supplies exclusively in the schools
such as nurses instructional assistants custodians bus drivers and food service workers
bull Support Services- $1645M (172)ndash Support staff not in schools but instrumental in running the districtndash Activities such as cost of processing payroll paying bills administering
programs managing grants hiring staff warehouse and delivery staff and technology support
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
State Funding General FundDistrict Expenses
Technology $72 $63
Utilities $151 $133
Insurance $31 $28
Curriculum amp Textbooks $77 $58
Other Supplies $154 $134
Library Materials $10 $05
Professional Development $12 $127
Facilities Maintenance $90 $127
Security and Student Safety $04 $10
Central Office $58 $98
Total $660 $782
Numbers may not add due to rounding 15
Associated Student Body
16
bull The Associated Student Body (ASB) Fund is used to account for funds raised by students to support optional extra-curricular activities that promote the cultural athletic recreational or social (CARS) growth of students
bull All ASB revenues are restricted to the extracurricular benefit of students
bull The cost of the Fund Analyst position and related training supplies is paid from the General Fund and not included in the ASB budget
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance $ 3614709 $ 3595430 $ 4032430 Total Revenue amp Other Financing Sources 5384339 7144000 6832000 Total Expenditures 5403618 6707000 6779000
Ending Fund Balance $ 3595430 $ 4032430 $ 4085430
Debt Service
17
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance 12894145$ 1334899$ 1330732$ Total Revenue amp Other Financing Sources 8801053$ 2590428$ 2714959$ Total Expenditures 20386551$ 2576650$ 2698325$
Ending Fund Balance 1308646$ 1348677$ 1347366$
bull 2018-19 Only Debt Service is for the John Stanford Center Bond Principal and Interest
bull Estimated Amount Outstanding 9118 is $24120000
Capital Fund
18
Actual Budget Recommended2016-17 2017-18 2018-19
Beginning Fund Balance 42065394 4652192 60760282
Total Revenue and Other Financing Sources 190650783 279141899 280532333
Total Direct Expenditures and Transfers 205661484 279592533 326809824
Ending Fund Balance 27054693$ 4201558$ 14482791$
Includes assumtion and unkowns
5-11-18
NA
Summary Sheets
FTEs FY 18
bull July 16 ndash Budget submittal to ESD for error checking
bull July 11 ndash Board Action to adopt FY18-19 budget
bull August 17 ndash Budget loaded into SAP financial system
bull September 4 ndash Approved budget due to ESD
Next Steps
19
1 Districtwide Staff FTE Summary
2 Link to School Funding Allocations
Appendix
20
SchoolBoardActionReport_2018_19_Budget_Adoption
School Board Action Report
1 TITLE
2 PURPOSE
3 RECOMMENDED MOTION
4 BACKGROUND INFORMATION
5 FISCAL IMPACTREVENUE SOURCE
6 COMMUNITY ENGAGEMENT
7 EQUITY ANALYSIS
8 STUDENT BENEFIT
9 WHY BOARD ACTION IS NECESSARY
10 POLICY IMPLICATION
11 BOARD COMMITTEE RECOMMENDATION
12 TIMELINE FOR IMPLEMENTATION
13 ATTACHMENTS
Budget Resolution_2017_18_18 Fixing and Adopting Budget
Budget Introduction presentationpdf
Slide Number 1
Agenda
Recommended FY18-19Budget Summary
Enrollment ndash October Headcount
Enrollment Annual Average Full Time Equivalent (AAFTE)
General Fund Resources
Expenditures by State Program
Expenditures by Program
Expenditures by State Activity
Expenditures by Activity Group
State Activity Groups Defined
Expenditures by State Object
Expenditures by State Object
Comparison of Direct Services to Support Services
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
Associated Student Body
Debt Service
Capital Fund
Next Steps
Appendix
FY 2017-18 Capital Funded FTE and Salary amp Benefits
Capital Department Staff
FTE
Salary amp Benefits
Capital Buildings FTE
5819
Direct FTE
3695
Direct Capital Staff
3695
4696255
Indirect FTE
2124
Indirect Capital Funded Staff
2124
2378145
Capital Department Total
5819
$ 7074400
Capital Buildings Staff Salaries amp Benefits
7074400
Technology Department (DoTS) Staff
Direct
4696255
Indirect
2378145
FTE
Salary amp Benefits
DoTS Capital Funded Staff Total
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Direct Capital Department Staff
3695
4696255
Indirect Capital Funded Staff
2124
2378145
DoTS Capital Funded Staff
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Data Based on FY 18
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Which BAs are based on salary What is the 10K forhellipmedical
Direct Capital Department Staff
3695
470
Indirect Capital Funded Staff
2124
240
DoTS Capital Funded Staff
9300
1273
This chart is what was used 3-20-18
Total Capital Funded Staff
15119
$1983
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Amounts are in Millions
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
10948928
144254096
142842528
116205501
81
38997523
BTA IV Levy
142842528
116205501
81
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
(10335254)
BEX IV Levy
91772534
86690866
94
BTA III Levy
50500981
1456650
15824717
9716942
61
42240689
BTA III Levy
15824717
9716942
61
BEX III Bond
4185681
533944
3626194
1849359
51
2870266
BEX III Bond
3626194
1849359
51
BTA II Levy
1257339
2800
0
0
0
1260139
BTA II Levy
0
0
0
BEX II Levy
667002
3943
647816
323908
50
347037
BEX II Levy
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
17278190
CEP CS 2
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
0
Capital Capacity Reserve 3
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
$92658590
Grand Total
$279592533
$216042762
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
1090
14430
14280
11620
81
3900
BTA IV Levy
14284
11621
81
BEX IV Levy
(5530)
13160
9180
8670
94
(1030)
BEX IV Levy
9177
8670
94
BTA III Levy
5050
150
1580
970
61
4220
BTA III Levy
1582
972
61
BEX III Bond
420
050
360
180
50
290
BEX III Bond
363
185
51
BTA II Levy
130
000
000
000
0
130
BTA II Levy
000
000
0
BEX II Levy
070
000
060
030
50
030
BEX II Levy
065
030
46
CEP CS 2
1480
380
140
130
93
1730
CEP CS 2
138
126
91
Capital Capacity Reserve 3
000
000
2350
000
0
000
Capital Capacity Reserve 3
2350
000
0
Grand Total
2710
28171
27960
21600
77
9270
Grand Total
27959
21604
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
BTA IV Levy
1090
14430
14280
11620
3900
BTA IV Levy
14284
11621
BEX IV Levy
(5530)
13160
9180
8670
(1030)
BEX IV Levy
9177
8670
BTA III Levy
5050
150
1580
970
4220
BTA III Levy
1582
972
BEX III Bond
420
050
360
180
290
BEX III Bond
363
185
This is what was originally used 31918
BTA II Levy
130
000
000
000
130
BTA II Levy
000
000
BEX II Levy
070
000
060
030
030
BEX II Levy
065
030
CEP CS 2
1480
380
140
130
1730
Anticipated Funds
CEP CS 2
138
126
Capital Capacity Reserve 3
000
000
2350
000
000
36860
Capital Capacity Reserve 3
2350
000
Grand Total
2710
28171
27960
21600
9270
Grand Total
27959
21604
1 Includes actuals and projected spending April 2018 through August 2018
1 Includes General Fund and Debt Service Fund Transfers
4 At Budget Adoption the Capital Capacity Reserve is Assumed to be 100 Spent
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent Reserve Funding is 10 direct expenditures
Numbers may not add up precicely due to rounding
For Book
Without Transfers
Actual
Budget
Recommended
2016-17
2017-18
2018-19
Beginning Fund Balance
42065394
4652192
60760282
was reduced on 52118 to match -11 accounting
Total Revenue and Other Financing Sources
190650783
279141899
280532333
Total Direct Expenditures and Transfers
205661484
279592533
326809824
$ 27054693
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482791
22402501
Did not spend 10 reserve in 2016-17
56558724
Did not spend 10 reserve of 23502094 and did not need 60M cash flow bond Started off with 22402512 higher fund balance than anticipated due to unspent reserve in 16-17 List all projects that were deferredhellip
For Work Session in May
Actual
Actual amp Projected
Recommended
22402501
2016-17
2017-18
2018-19
Beginning Fund Balance
$ 42065394
$ 27054693
$ 60760282
Total Revenue amp Other Financing Sources
190650783
219917427
280532332
donrsquot use
Total Expenditure amp Transfer
205661484
186211838
326809824
Ending Fund Balance
$ 27054693
$ 60760282
$ 14482790
Updated 511
Beginning balances to do not match due to $11 accounting issue
With Transfer
Actual
Budget
Recommended
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
2016-17
2017-18
2018-19
BTA IV Levy
10948928
88577743
142842528
107133495
75
this originally included a 60M cash flow bond If the ebond was there the new total is $148577743
Beginning Fund Balance
$ 42065394
$ 4652192
$ 60760282
BEX IV Levy
(55278668)
125751088
91772534
85917745
94
eRate collection estimate too high
Total Revenue amp Other Financing Sources
190650783
279141899
280532332
BTA III Levy
50500981
1554035
15824717
9396053
59
Total Transfers
25728483
23385202
BEX III Bond
4185681
51073
3626194
1849359
51
No longer anticipating solar grant funds
Total Expenditure
179933001
279592533
303424622
donrsquot use
BTA II Levy
1252589
24875
0
0
0
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482790
BEX II Levy
667002
11306
647816
323908
50
CEP CS 2
14778189
3947306
1376650
1256650
91
51518
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27054702
219917426
$279592533
$205877210
74
Identify all deferred projects
Identify all sources of revenue not recd
Identify what was accelerated in BTA IBV causing this negative
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Without Transfers
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
Recommended
use
BTA IV Levy
10948928
144254096
142842528
116205501
81
2018-19
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
Beginning Fund Balance
60760282
BTA III Levy
50500981
1456650
15824717
9716942
61
Total Revenue and Other Financing Sources
280532333
BEX III Bond
4185681
533944
3626194
1849359
51
Total Direct Expenditures and Transfers
326809824
BTA II Levy
1257339
2800
0
0
0
Ending Fund Balance
$ 14482791
BEX II Levy
667002
3943
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
Remember projects are to the right of the charts
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Updated 521
old levy not updated
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-19
Inter-Fund Transfers 2018-19 1
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864351
4492571
67975234
28951221
BTA III Levy
42658963
7570000
-
24933749
25295214
BEX III Bond
2387395
33890
-
2100000
321285
BTA II Levy
1277464
12248
-
- 0
1289712
BEX II Levy
100400
500
-
- 0
100900
CEP CS 2
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 3
-
-
-
27584057
(27584057)
Grand Total
$60760282
$280532332
$23385202
$303424622
$14482790
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
52318
good one
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-191
Inter-Fund Transfers 2018-19 2
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864352
4492571
67975234
28951222
BTA III Levy
42658963
7570000
0
24933749
25295214
BEX III Bond
2387395
33890
0
2100000
321285
BTA II Levy
1277464
12248
0
0
1289712
BEX II Levy
100400
500
0
0
100900
CEP CS 3
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 4
0
0
0
27584057
(27584057)
Grand Total
$60760282
$280532333
$23385202
$303424622
$14482791
1 Includes Levy and Non-Levy Funding Sources
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Major Construction Projects
172355592
See to right for summary of expenditures
Infrastructure
57250528
District Wide Projects
42934446
Program Reserves
30884057
Transfers (Debt Service amp General Fund)
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809825
Or
Recommended
FY 2018-19
Additions Modernizations and Re-Openings
172355592
Academics and Capacity Management
12280271
Athletics Fields Tracks and Lights
4384481
Districtwide Support
19429175
Facility Improvements
11718646
Seismic Improvements
11699510
Support Services
11225000
Program Reserves
30884057
Technology Enhancements and Modernizations
29447890
Transfers
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809824
FY 18 Adopted Capital Projects Fund
27959253300
Expenditures Budget
Actuals
Source
FY 2017-2018 Beginning Balance Actuals
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
Source
FY 2017-2018 Beginning Balance
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
BTA IV Levy
10948928
144254096
(2500000)
113705501
38997523
BTA IV Levy
1004521
144254096
(2500000)
142842528
(83911)
BEX IV Levy
(55278668)
131634280
0
86690866
(10335254)
BEX IV Levy
(70753336)
131634280
0
91772534
(30891590)
BTA III Levy
50500981 Coan Melissa L Coan Melissa LGrants for $10269 in negative
1456650
0
9716942
42240689
BTA III Levy
52782971
1456650
0
15824717
38414904
BEX III Bond
4185681
533944
0
1849359
2870266
BEX III Bond
4422462
533944
0
3626194
1330212
BTA II Levy
1252589
2800
0
0
1255389
BTA II Levy
1200000
2800
0
0
1202800
BEX II Levy
667002
3943
0
323908
347037
BEX II Levy
662939
3943
0
647816
19066
CEP CS 3
14778190
1256186
2500000
1256650
17277726
CEP CS 3
15332635
1256186
2500000
1376650
17712171
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Grand Total
$27054703
$279141899
$0
$237045320
$69151282
Grand Total
$4652192
$279141899
$0
$279592533
$4201558
1 Includes an as-needed Cash Flow Loan
1 Includes an as-needed Cash Flow Loan
2 Includes General Fund and Debt Service Fund Transfers
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4 Assumes Capital Capacity Reserve is 100 Spent
4 Assumes Capital Capacity Reserve is 100 Spent
14778189
79
Coe
500k
eckstein
Current Year Status Update
Slide 1
Adopted Capital Budget by Fund
Capital Infrastructure
Commitments
Debt Service
Slide 3
Capital DW Works and FTE
FTE Budget FY 18 quoted
Estimated 2018-19 Revenue
Slide 2
FY 19 Preliminary Plan (Capital Projects List)
This is what we knowhellip
Include Transfers
rounded to 100ths
Slide 4
Commitments - Debt Service
1122
Unkown Exp -
Unknown Rev -
24776
15097
9714
5896
7295
Property Aquistion
79 M Coe
FY 17
FY 16
FY 15
FY 14
FY 13
FY 12
CSR
CSR
Expenditures By FY
205661484
247768013
150977097
97145211
58964390
72957214
Reserve Spending
Adopted
300245922
3173
237
1821
1158
107
Nutrition Services Eq
capital reserve
24956131
268
19
15337
99
108
Assumed Capacity
BEX V and deferrment (FY 19 also)
275289791
291
218
167
106
97
Contingency requests for QA and Bagley
Not addressed
budget spent vs adopted
68
78
64
53
51
68
Future Startup Costs
Program Placement - Curriculum
Core 24
Skills Center
Early Learning
K3 Class Reduction Grant
GF
Need to finalize
5914
6393
6894
7531
7897
8577
nutrition Services
5698
6117
6481
7106
7522
8077
Rolls for non major projects
09634764964
09568277804
09400928343
09435665914
09525136128
09417045587
Property Aquistion
Oly Hills amp WilPac Carryforward
Major Object2016-17Actual
2017-18Adopted
2018-19Rec
Change 2018-19 vs
2017-18
2018-19 Percent of
Total
0 Debit Transfer $74 $31 $36 $04 04
1 Credit Transfer ($74) ($31) ($36) ($04) (04)
2 Cert Salaries $3340 $3949 $4417 $468 462
3 Class Salaries $1386 $1565 $1683 $118 176
4 Employee Benefits $1619 $1873 $2033 $160 213
5 Supplies $297 $387 $498 $111 52
7 Purchased Services $860 $793 $907 $114 95
8 Travel $10 $06 $07 $00 01
9 Capital Outlay $09 $04 $10 $06 01
Total $7522 $8577 $9554 $977 1000
Expenditures by State Object
12
(Dollars in Millions)
Numbers may not add due to rounding
Expenditures by State Object
13
Certificated Salaries462
Classified Salaries176
Employee Benefits213
Supplies Materials52
Purchased Services95
Chart ExcludesTravel 07Capital Outlay 10
$9554Million
Numbers may not add due to rounding
Comparison of Direct Services to Support Services
14
bull Direct Services - $7909M (828)ndash School allocation budget (Weighted Staffing Standard formula)ndash Centrally held budget for staff and supplies exclusively in the schools
such as nurses instructional assistants custodians bus drivers and food service workers
bull Support Services- $1645M (172)ndash Support staff not in schools but instrumental in running the districtndash Activities such as cost of processing payroll paying bills administering
programs managing grants hiring staff warehouse and delivery staff and technology support
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
State Funding General FundDistrict Expenses
Technology $72 $63
Utilities $151 $133
Insurance $31 $28
Curriculum amp Textbooks $77 $58
Other Supplies $154 $134
Library Materials $10 $05
Professional Development $12 $127
Facilities Maintenance $90 $127
Security and Student Safety $04 $10
Central Office $58 $98
Total $660 $782
Numbers may not add due to rounding 15
Associated Student Body
16
bull The Associated Student Body (ASB) Fund is used to account for funds raised by students to support optional extra-curricular activities that promote the cultural athletic recreational or social (CARS) growth of students
bull All ASB revenues are restricted to the extracurricular benefit of students
bull The cost of the Fund Analyst position and related training supplies is paid from the General Fund and not included in the ASB budget
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance $ 3614709 $ 3595430 $ 4032430 Total Revenue amp Other Financing Sources 5384339 7144000 6832000 Total Expenditures 5403618 6707000 6779000
Ending Fund Balance $ 3595430 $ 4032430 $ 4085430
Debt Service
17
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance 12894145$ 1334899$ 1330732$ Total Revenue amp Other Financing Sources 8801053$ 2590428$ 2714959$ Total Expenditures 20386551$ 2576650$ 2698325$
Ending Fund Balance 1308646$ 1348677$ 1347366$
bull 2018-19 Only Debt Service is for the John Stanford Center Bond Principal and Interest
bull Estimated Amount Outstanding 9118 is $24120000
Capital Fund
18
Actual Budget Recommended2016-17 2017-18 2018-19
Beginning Fund Balance 42065394 4652192 60760282
Total Revenue and Other Financing Sources 190650783 279141899 280532333
Total Direct Expenditures and Transfers 205661484 279592533 326809824
Ending Fund Balance 27054693$ 4201558$ 14482791$
Includes assumtion and unkowns
5-11-18
NA
Summary Sheets
FTEs FY 18
bull July 16 ndash Budget submittal to ESD for error checking
bull July 11 ndash Board Action to adopt FY18-19 budget
bull August 17 ndash Budget loaded into SAP financial system
bull September 4 ndash Approved budget due to ESD
Next Steps
19
1 Districtwide Staff FTE Summary
2 Link to School Funding Allocations
Appendix
20
SchoolBoardActionReport_2018_19_Budget_Adoption
School Board Action Report
1 TITLE
2 PURPOSE
3 RECOMMENDED MOTION
4 BACKGROUND INFORMATION
5 FISCAL IMPACTREVENUE SOURCE
6 COMMUNITY ENGAGEMENT
7 EQUITY ANALYSIS
8 STUDENT BENEFIT
9 WHY BOARD ACTION IS NECESSARY
10 POLICY IMPLICATION
11 BOARD COMMITTEE RECOMMENDATION
12 TIMELINE FOR IMPLEMENTATION
13 ATTACHMENTS
Budget Resolution_2017_18_18 Fixing and Adopting Budget
Budget Introduction presentationpdf
Slide Number 1
Agenda
Recommended FY18-19Budget Summary
Enrollment ndash October Headcount
Enrollment Annual Average Full Time Equivalent (AAFTE)
General Fund Resources
Expenditures by State Program
Expenditures by Program
Expenditures by State Activity
Expenditures by Activity Group
State Activity Groups Defined
Expenditures by State Object
Expenditures by State Object
Comparison of Direct Services to Support Services
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
Associated Student Body
Debt Service
Capital Fund
Next Steps
Appendix
FY 2017-18 Capital Funded FTE and Salary amp Benefits
Capital Department Staff
FTE
Salary amp Benefits
Capital Buildings FTE
5819
Direct FTE
3695
Direct Capital Staff
3695
4696255
Indirect FTE
2124
Indirect Capital Funded Staff
2124
2378145
Capital Department Total
5819
$ 7074400
Capital Buildings Staff Salaries amp Benefits
7074400
Technology Department (DoTS) Staff
Direct
4696255
Indirect
2378145
FTE
Salary amp Benefits
DoTS Capital Funded Staff Total
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Direct Capital Department Staff
3695
4696255
Indirect Capital Funded Staff
2124
2378145
DoTS Capital Funded Staff
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Data Based on FY 18
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Which BAs are based on salary What is the 10K forhellipmedical
Direct Capital Department Staff
3695
470
Indirect Capital Funded Staff
2124
240
DoTS Capital Funded Staff
9300
1273
This chart is what was used 3-20-18
Total Capital Funded Staff
15119
$1983
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Amounts are in Millions
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
10948928
144254096
142842528
116205501
81
38997523
BTA IV Levy
142842528
116205501
81
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
(10335254)
BEX IV Levy
91772534
86690866
94
BTA III Levy
50500981
1456650
15824717
9716942
61
42240689
BTA III Levy
15824717
9716942
61
BEX III Bond
4185681
533944
3626194
1849359
51
2870266
BEX III Bond
3626194
1849359
51
BTA II Levy
1257339
2800
0
0
0
1260139
BTA II Levy
0
0
0
BEX II Levy
667002
3943
647816
323908
50
347037
BEX II Levy
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
17278190
CEP CS 2
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
0
Capital Capacity Reserve 3
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
$92658590
Grand Total
$279592533
$216042762
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
1090
14430
14280
11620
81
3900
BTA IV Levy
14284
11621
81
BEX IV Levy
(5530)
13160
9180
8670
94
(1030)
BEX IV Levy
9177
8670
94
BTA III Levy
5050
150
1580
970
61
4220
BTA III Levy
1582
972
61
BEX III Bond
420
050
360
180
50
290
BEX III Bond
363
185
51
BTA II Levy
130
000
000
000
0
130
BTA II Levy
000
000
0
BEX II Levy
070
000
060
030
50
030
BEX II Levy
065
030
46
CEP CS 2
1480
380
140
130
93
1730
CEP CS 2
138
126
91
Capital Capacity Reserve 3
000
000
2350
000
0
000
Capital Capacity Reserve 3
2350
000
0
Grand Total
2710
28171
27960
21600
77
9270
Grand Total
27959
21604
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
BTA IV Levy
1090
14430
14280
11620
3900
BTA IV Levy
14284
11621
BEX IV Levy
(5530)
13160
9180
8670
(1030)
BEX IV Levy
9177
8670
BTA III Levy
5050
150
1580
970
4220
BTA III Levy
1582
972
BEX III Bond
420
050
360
180
290
BEX III Bond
363
185
This is what was originally used 31918
BTA II Levy
130
000
000
000
130
BTA II Levy
000
000
BEX II Levy
070
000
060
030
030
BEX II Levy
065
030
CEP CS 2
1480
380
140
130
1730
Anticipated Funds
CEP CS 2
138
126
Capital Capacity Reserve 3
000
000
2350
000
000
36860
Capital Capacity Reserve 3
2350
000
Grand Total
2710
28171
27960
21600
9270
Grand Total
27959
21604
1 Includes actuals and projected spending April 2018 through August 2018
1 Includes General Fund and Debt Service Fund Transfers
4 At Budget Adoption the Capital Capacity Reserve is Assumed to be 100 Spent
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent Reserve Funding is 10 direct expenditures
Numbers may not add up precicely due to rounding
For Book
Without Transfers
Actual
Budget
Recommended
2016-17
2017-18
2018-19
Beginning Fund Balance
42065394
4652192
60760282
was reduced on 52118 to match -11 accounting
Total Revenue and Other Financing Sources
190650783
279141899
280532333
Total Direct Expenditures and Transfers
205661484
279592533
326809824
$ 27054693
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482791
22402501
Did not spend 10 reserve in 2016-17
56558724
Did not spend 10 reserve of 23502094 and did not need 60M cash flow bond Started off with 22402512 higher fund balance than anticipated due to unspent reserve in 16-17 List all projects that were deferredhellip
For Work Session in May
Actual
Actual amp Projected
Recommended
22402501
2016-17
2017-18
2018-19
Beginning Fund Balance
$ 42065394
$ 27054693
$ 60760282
Total Revenue amp Other Financing Sources
190650783
219917427
280532332
donrsquot use
Total Expenditure amp Transfer
205661484
186211838
326809824
Ending Fund Balance
$ 27054693
$ 60760282
$ 14482790
Updated 511
Beginning balances to do not match due to $11 accounting issue
With Transfer
Actual
Budget
Recommended
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
2016-17
2017-18
2018-19
BTA IV Levy
10948928
88577743
142842528
107133495
75
this originally included a 60M cash flow bond If the ebond was there the new total is $148577743
Beginning Fund Balance
$ 42065394
$ 4652192
$ 60760282
BEX IV Levy
(55278668)
125751088
91772534
85917745
94
eRate collection estimate too high
Total Revenue amp Other Financing Sources
190650783
279141899
280532332
BTA III Levy
50500981
1554035
15824717
9396053
59
Total Transfers
25728483
23385202
BEX III Bond
4185681
51073
3626194
1849359
51
No longer anticipating solar grant funds
Total Expenditure
179933001
279592533
303424622
donrsquot use
BTA II Levy
1252589
24875
0
0
0
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482790
BEX II Levy
667002
11306
647816
323908
50
CEP CS 2
14778189
3947306
1376650
1256650
91
51518
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27054702
219917426
$279592533
$205877210
74
Identify all deferred projects
Identify all sources of revenue not recd
Identify what was accelerated in BTA IBV causing this negative
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Without Transfers
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
Recommended
use
BTA IV Levy
10948928
144254096
142842528
116205501
81
2018-19
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
Beginning Fund Balance
60760282
BTA III Levy
50500981
1456650
15824717
9716942
61
Total Revenue and Other Financing Sources
280532333
BEX III Bond
4185681
533944
3626194
1849359
51
Total Direct Expenditures and Transfers
326809824
BTA II Levy
1257339
2800
0
0
0
Ending Fund Balance
$ 14482791
BEX II Levy
667002
3943
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
Remember projects are to the right of the charts
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Updated 521
old levy not updated
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-19
Inter-Fund Transfers 2018-19 1
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864351
4492571
67975234
28951221
BTA III Levy
42658963
7570000
-
24933749
25295214
BEX III Bond
2387395
33890
-
2100000
321285
BTA II Levy
1277464
12248
-
- 0
1289712
BEX II Levy
100400
500
-
- 0
100900
CEP CS 2
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 3
-
-
-
27584057
(27584057)
Grand Total
$60760282
$280532332
$23385202
$303424622
$14482790
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
52318
good one
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-191
Inter-Fund Transfers 2018-19 2
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864352
4492571
67975234
28951222
BTA III Levy
42658963
7570000
0
24933749
25295214
BEX III Bond
2387395
33890
0
2100000
321285
BTA II Levy
1277464
12248
0
0
1289712
BEX II Levy
100400
500
0
0
100900
CEP CS 3
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 4
0
0
0
27584057
(27584057)
Grand Total
$60760282
$280532333
$23385202
$303424622
$14482791
1 Includes Levy and Non-Levy Funding Sources
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Major Construction Projects
172355592
See to right for summary of expenditures
Infrastructure
57250528
District Wide Projects
42934446
Program Reserves
30884057
Transfers (Debt Service amp General Fund)
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809825
Or
Recommended
FY 2018-19
Additions Modernizations and Re-Openings
172355592
Academics and Capacity Management
12280271
Athletics Fields Tracks and Lights
4384481
Districtwide Support
19429175
Facility Improvements
11718646
Seismic Improvements
11699510
Support Services
11225000
Program Reserves
30884057
Technology Enhancements and Modernizations
29447890
Transfers
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809824
FY 18 Adopted Capital Projects Fund
27959253300
Expenditures Budget
Actuals
Source
FY 2017-2018 Beginning Balance Actuals
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
Source
FY 2017-2018 Beginning Balance
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
BTA IV Levy
10948928
144254096
(2500000)
113705501
38997523
BTA IV Levy
1004521
144254096
(2500000)
142842528
(83911)
BEX IV Levy
(55278668)
131634280
0
86690866
(10335254)
BEX IV Levy
(70753336)
131634280
0
91772534
(30891590)
BTA III Levy
50500981 Coan Melissa L Coan Melissa LGrants for $10269 in negative
1456650
0
9716942
42240689
BTA III Levy
52782971
1456650
0
15824717
38414904
BEX III Bond
4185681
533944
0
1849359
2870266
BEX III Bond
4422462
533944
0
3626194
1330212
BTA II Levy
1252589
2800
0
0
1255389
BTA II Levy
1200000
2800
0
0
1202800
BEX II Levy
667002
3943
0
323908
347037
BEX II Levy
662939
3943
0
647816
19066
CEP CS 3
14778190
1256186
2500000
1256650
17277726
CEP CS 3
15332635
1256186
2500000
1376650
17712171
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Grand Total
$27054703
$279141899
$0
$237045320
$69151282
Grand Total
$4652192
$279141899
$0
$279592533
$4201558
1 Includes an as-needed Cash Flow Loan
1 Includes an as-needed Cash Flow Loan
2 Includes General Fund and Debt Service Fund Transfers
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4 Assumes Capital Capacity Reserve is 100 Spent
4 Assumes Capital Capacity Reserve is 100 Spent
14778189
79
Coe
500k
eckstein
Current Year Status Update
Slide 1
Adopted Capital Budget by Fund
Capital Infrastructure
Commitments
Debt Service
Slide 3
Capital DW Works and FTE
FTE Budget FY 18 quoted
Estimated 2018-19 Revenue
Slide 2
FY 19 Preliminary Plan (Capital Projects List)
This is what we knowhellip
Include Transfers
rounded to 100ths
Slide 4
Commitments - Debt Service
1122
Unkown Exp -
Unknown Rev -
24776
15097
9714
5896
7295
Property Aquistion
79 M Coe
FY 17
FY 16
FY 15
FY 14
FY 13
FY 12
CSR
CSR
Expenditures By FY
205661484
247768013
150977097
97145211
58964390
72957214
Reserve Spending
Adopted
300245922
3173
237
1821
1158
107
Nutrition Services Eq
capital reserve
24956131
268
19
15337
99
108
Assumed Capacity
BEX V and deferrment (FY 19 also)
275289791
291
218
167
106
97
Contingency requests for QA and Bagley
Not addressed
budget spent vs adopted
68
78
64
53
51
68
Future Startup Costs
Program Placement - Curriculum
Core 24
Skills Center
Early Learning
K3 Class Reduction Grant
GF
Need to finalize
5914
6393
6894
7531
7897
8577
nutrition Services
5698
6117
6481
7106
7522
8077
Rolls for non major projects
09634764964
09568277804
09400928343
09435665914
09525136128
09417045587
Property Aquistion
Oly Hills amp WilPac Carryforward
Expenditures by State Object
13
Certificated Salaries462
Classified Salaries176
Employee Benefits213
Supplies Materials52
Purchased Services95
Chart ExcludesTravel 07Capital Outlay 10
$9554Million
Numbers may not add due to rounding
Comparison of Direct Services to Support Services
14
bull Direct Services - $7909M (828)ndash School allocation budget (Weighted Staffing Standard formula)ndash Centrally held budget for staff and supplies exclusively in the schools
such as nurses instructional assistants custodians bus drivers and food service workers
bull Support Services- $1645M (172)ndash Support staff not in schools but instrumental in running the districtndash Activities such as cost of processing payroll paying bills administering
programs managing grants hiring staff warehouse and delivery staff and technology support
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
State Funding General FundDistrict Expenses
Technology $72 $63
Utilities $151 $133
Insurance $31 $28
Curriculum amp Textbooks $77 $58
Other Supplies $154 $134
Library Materials $10 $05
Professional Development $12 $127
Facilities Maintenance $90 $127
Security and Student Safety $04 $10
Central Office $58 $98
Total $660 $782
Numbers may not add due to rounding 15
Associated Student Body
16
bull The Associated Student Body (ASB) Fund is used to account for funds raised by students to support optional extra-curricular activities that promote the cultural athletic recreational or social (CARS) growth of students
bull All ASB revenues are restricted to the extracurricular benefit of students
bull The cost of the Fund Analyst position and related training supplies is paid from the General Fund and not included in the ASB budget
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance $ 3614709 $ 3595430 $ 4032430 Total Revenue amp Other Financing Sources 5384339 7144000 6832000 Total Expenditures 5403618 6707000 6779000
Ending Fund Balance $ 3595430 $ 4032430 $ 4085430
Debt Service
17
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance 12894145$ 1334899$ 1330732$ Total Revenue amp Other Financing Sources 8801053$ 2590428$ 2714959$ Total Expenditures 20386551$ 2576650$ 2698325$
Ending Fund Balance 1308646$ 1348677$ 1347366$
bull 2018-19 Only Debt Service is for the John Stanford Center Bond Principal and Interest
bull Estimated Amount Outstanding 9118 is $24120000
Capital Fund
18
Actual Budget Recommended2016-17 2017-18 2018-19
Beginning Fund Balance 42065394 4652192 60760282
Total Revenue and Other Financing Sources 190650783 279141899 280532333
Total Direct Expenditures and Transfers 205661484 279592533 326809824
Ending Fund Balance 27054693$ 4201558$ 14482791$
Includes assumtion and unkowns
5-11-18
NA
Summary Sheets
FTEs FY 18
bull July 16 ndash Budget submittal to ESD for error checking
bull July 11 ndash Board Action to adopt FY18-19 budget
bull August 17 ndash Budget loaded into SAP financial system
bull September 4 ndash Approved budget due to ESD
Next Steps
19
1 Districtwide Staff FTE Summary
2 Link to School Funding Allocations
Appendix
20
SchoolBoardActionReport_2018_19_Budget_Adoption
School Board Action Report
1 TITLE
2 PURPOSE
3 RECOMMENDED MOTION
4 BACKGROUND INFORMATION
5 FISCAL IMPACTREVENUE SOURCE
6 COMMUNITY ENGAGEMENT
7 EQUITY ANALYSIS
8 STUDENT BENEFIT
9 WHY BOARD ACTION IS NECESSARY
10 POLICY IMPLICATION
11 BOARD COMMITTEE RECOMMENDATION
12 TIMELINE FOR IMPLEMENTATION
13 ATTACHMENTS
Budget Resolution_2017_18_18 Fixing and Adopting Budget
Budget Introduction presentationpdf
Slide Number 1
Agenda
Recommended FY18-19Budget Summary
Enrollment ndash October Headcount
Enrollment Annual Average Full Time Equivalent (AAFTE)
General Fund Resources
Expenditures by State Program
Expenditures by Program
Expenditures by State Activity
Expenditures by Activity Group
State Activity Groups Defined
Expenditures by State Object
Expenditures by State Object
Comparison of Direct Services to Support Services
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
Associated Student Body
Debt Service
Capital Fund
Next Steps
Appendix
FY 2017-18 Capital Funded FTE and Salary amp Benefits
Capital Department Staff
FTE
Salary amp Benefits
Capital Buildings FTE
5819
Direct FTE
3695
Direct Capital Staff
3695
4696255
Indirect FTE
2124
Indirect Capital Funded Staff
2124
2378145
Capital Department Total
5819
$ 7074400
Capital Buildings Staff Salaries amp Benefits
7074400
Technology Department (DoTS) Staff
Direct
4696255
Indirect
2378145
FTE
Salary amp Benefits
DoTS Capital Funded Staff Total
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Direct Capital Department Staff
3695
4696255
Indirect Capital Funded Staff
2124
2378145
DoTS Capital Funded Staff
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Data Based on FY 18
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Which BAs are based on salary What is the 10K forhellipmedical
Direct Capital Department Staff
3695
470
Indirect Capital Funded Staff
2124
240
DoTS Capital Funded Staff
9300
1273
This chart is what was used 3-20-18
Total Capital Funded Staff
15119
$1983
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Amounts are in Millions
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
10948928
144254096
142842528
116205501
81
38997523
BTA IV Levy
142842528
116205501
81
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
(10335254)
BEX IV Levy
91772534
86690866
94
BTA III Levy
50500981
1456650
15824717
9716942
61
42240689
BTA III Levy
15824717
9716942
61
BEX III Bond
4185681
533944
3626194
1849359
51
2870266
BEX III Bond
3626194
1849359
51
BTA II Levy
1257339
2800
0
0
0
1260139
BTA II Levy
0
0
0
BEX II Levy
667002
3943
647816
323908
50
347037
BEX II Levy
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
17278190
CEP CS 2
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
0
Capital Capacity Reserve 3
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
$92658590
Grand Total
$279592533
$216042762
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
1090
14430
14280
11620
81
3900
BTA IV Levy
14284
11621
81
BEX IV Levy
(5530)
13160
9180
8670
94
(1030)
BEX IV Levy
9177
8670
94
BTA III Levy
5050
150
1580
970
61
4220
BTA III Levy
1582
972
61
BEX III Bond
420
050
360
180
50
290
BEX III Bond
363
185
51
BTA II Levy
130
000
000
000
0
130
BTA II Levy
000
000
0
BEX II Levy
070
000
060
030
50
030
BEX II Levy
065
030
46
CEP CS 2
1480
380
140
130
93
1730
CEP CS 2
138
126
91
Capital Capacity Reserve 3
000
000
2350
000
0
000
Capital Capacity Reserve 3
2350
000
0
Grand Total
2710
28171
27960
21600
77
9270
Grand Total
27959
21604
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
BTA IV Levy
1090
14430
14280
11620
3900
BTA IV Levy
14284
11621
BEX IV Levy
(5530)
13160
9180
8670
(1030)
BEX IV Levy
9177
8670
BTA III Levy
5050
150
1580
970
4220
BTA III Levy
1582
972
BEX III Bond
420
050
360
180
290
BEX III Bond
363
185
This is what was originally used 31918
BTA II Levy
130
000
000
000
130
BTA II Levy
000
000
BEX II Levy
070
000
060
030
030
BEX II Levy
065
030
CEP CS 2
1480
380
140
130
1730
Anticipated Funds
CEP CS 2
138
126
Capital Capacity Reserve 3
000
000
2350
000
000
36860
Capital Capacity Reserve 3
2350
000
Grand Total
2710
28171
27960
21600
9270
Grand Total
27959
21604
1 Includes actuals and projected spending April 2018 through August 2018
1 Includes General Fund and Debt Service Fund Transfers
4 At Budget Adoption the Capital Capacity Reserve is Assumed to be 100 Spent
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent Reserve Funding is 10 direct expenditures
Numbers may not add up precicely due to rounding
For Book
Without Transfers
Actual
Budget
Recommended
2016-17
2017-18
2018-19
Beginning Fund Balance
42065394
4652192
60760282
was reduced on 52118 to match -11 accounting
Total Revenue and Other Financing Sources
190650783
279141899
280532333
Total Direct Expenditures and Transfers
205661484
279592533
326809824
$ 27054693
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482791
22402501
Did not spend 10 reserve in 2016-17
56558724
Did not spend 10 reserve of 23502094 and did not need 60M cash flow bond Started off with 22402512 higher fund balance than anticipated due to unspent reserve in 16-17 List all projects that were deferredhellip
For Work Session in May
Actual
Actual amp Projected
Recommended
22402501
2016-17
2017-18
2018-19
Beginning Fund Balance
$ 42065394
$ 27054693
$ 60760282
Total Revenue amp Other Financing Sources
190650783
219917427
280532332
donrsquot use
Total Expenditure amp Transfer
205661484
186211838
326809824
Ending Fund Balance
$ 27054693
$ 60760282
$ 14482790
Updated 511
Beginning balances to do not match due to $11 accounting issue
With Transfer
Actual
Budget
Recommended
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
2016-17
2017-18
2018-19
BTA IV Levy
10948928
88577743
142842528
107133495
75
this originally included a 60M cash flow bond If the ebond was there the new total is $148577743
Beginning Fund Balance
$ 42065394
$ 4652192
$ 60760282
BEX IV Levy
(55278668)
125751088
91772534
85917745
94
eRate collection estimate too high
Total Revenue amp Other Financing Sources
190650783
279141899
280532332
BTA III Levy
50500981
1554035
15824717
9396053
59
Total Transfers
25728483
23385202
BEX III Bond
4185681
51073
3626194
1849359
51
No longer anticipating solar grant funds
Total Expenditure
179933001
279592533
303424622
donrsquot use
BTA II Levy
1252589
24875
0
0
0
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482790
BEX II Levy
667002
11306
647816
323908
50
CEP CS 2
14778189
3947306
1376650
1256650
91
51518
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27054702
219917426
$279592533
$205877210
74
Identify all deferred projects
Identify all sources of revenue not recd
Identify what was accelerated in BTA IBV causing this negative
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Without Transfers
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
Recommended
use
BTA IV Levy
10948928
144254096
142842528
116205501
81
2018-19
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
Beginning Fund Balance
60760282
BTA III Levy
50500981
1456650
15824717
9716942
61
Total Revenue and Other Financing Sources
280532333
BEX III Bond
4185681
533944
3626194
1849359
51
Total Direct Expenditures and Transfers
326809824
BTA II Levy
1257339
2800
0
0
0
Ending Fund Balance
$ 14482791
BEX II Levy
667002
3943
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
Remember projects are to the right of the charts
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Updated 521
old levy not updated
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-19
Inter-Fund Transfers 2018-19 1
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864351
4492571
67975234
28951221
BTA III Levy
42658963
7570000
-
24933749
25295214
BEX III Bond
2387395
33890
-
2100000
321285
BTA II Levy
1277464
12248
-
- 0
1289712
BEX II Levy
100400
500
-
- 0
100900
CEP CS 2
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 3
-
-
-
27584057
(27584057)
Grand Total
$60760282
$280532332
$23385202
$303424622
$14482790
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
52318
good one
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-191
Inter-Fund Transfers 2018-19 2
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864352
4492571
67975234
28951222
BTA III Levy
42658963
7570000
0
24933749
25295214
BEX III Bond
2387395
33890
0
2100000
321285
BTA II Levy
1277464
12248
0
0
1289712
BEX II Levy
100400
500
0
0
100900
CEP CS 3
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 4
0
0
0
27584057
(27584057)
Grand Total
$60760282
$280532333
$23385202
$303424622
$14482791
1 Includes Levy and Non-Levy Funding Sources
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Major Construction Projects
172355592
See to right for summary of expenditures
Infrastructure
57250528
District Wide Projects
42934446
Program Reserves
30884057
Transfers (Debt Service amp General Fund)
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809825
Or
Recommended
FY 2018-19
Additions Modernizations and Re-Openings
172355592
Academics and Capacity Management
12280271
Athletics Fields Tracks and Lights
4384481
Districtwide Support
19429175
Facility Improvements
11718646
Seismic Improvements
11699510
Support Services
11225000
Program Reserves
30884057
Technology Enhancements and Modernizations
29447890
Transfers
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809824
FY 18 Adopted Capital Projects Fund
27959253300
Expenditures Budget
Actuals
Source
FY 2017-2018 Beginning Balance Actuals
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
Source
FY 2017-2018 Beginning Balance
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
BTA IV Levy
10948928
144254096
(2500000)
113705501
38997523
BTA IV Levy
1004521
144254096
(2500000)
142842528
(83911)
BEX IV Levy
(55278668)
131634280
0
86690866
(10335254)
BEX IV Levy
(70753336)
131634280
0
91772534
(30891590)
BTA III Levy
50500981 Coan Melissa L Coan Melissa LGrants for $10269 in negative
1456650
0
9716942
42240689
BTA III Levy
52782971
1456650
0
15824717
38414904
BEX III Bond
4185681
533944
0
1849359
2870266
BEX III Bond
4422462
533944
0
3626194
1330212
BTA II Levy
1252589
2800
0
0
1255389
BTA II Levy
1200000
2800
0
0
1202800
BEX II Levy
667002
3943
0
323908
347037
BEX II Levy
662939
3943
0
647816
19066
CEP CS 3
14778190
1256186
2500000
1256650
17277726
CEP CS 3
15332635
1256186
2500000
1376650
17712171
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Grand Total
$27054703
$279141899
$0
$237045320
$69151282
Grand Total
$4652192
$279141899
$0
$279592533
$4201558
1 Includes an as-needed Cash Flow Loan
1 Includes an as-needed Cash Flow Loan
2 Includes General Fund and Debt Service Fund Transfers
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4 Assumes Capital Capacity Reserve is 100 Spent
4 Assumes Capital Capacity Reserve is 100 Spent
14778189
79
Coe
500k
eckstein
Current Year Status Update
Slide 1
Adopted Capital Budget by Fund
Capital Infrastructure
Commitments
Debt Service
Slide 3
Capital DW Works and FTE
FTE Budget FY 18 quoted
Estimated 2018-19 Revenue
Slide 2
FY 19 Preliminary Plan (Capital Projects List)
This is what we knowhellip
Include Transfers
rounded to 100ths
Slide 4
Commitments - Debt Service
1122
Unkown Exp -
Unknown Rev -
24776
15097
9714
5896
7295
Property Aquistion
79 M Coe
FY 17
FY 16
FY 15
FY 14
FY 13
FY 12
CSR
CSR
Expenditures By FY
205661484
247768013
150977097
97145211
58964390
72957214
Reserve Spending
Adopted
300245922
3173
237
1821
1158
107
Nutrition Services Eq
capital reserve
24956131
268
19
15337
99
108
Assumed Capacity
BEX V and deferrment (FY 19 also)
275289791
291
218
167
106
97
Contingency requests for QA and Bagley
Not addressed
budget spent vs adopted
68
78
64
53
51
68
Future Startup Costs
Program Placement - Curriculum
Core 24
Skills Center
Early Learning
K3 Class Reduction Grant
GF
Need to finalize
5914
6393
6894
7531
7897
8577
nutrition Services
5698
6117
6481
7106
7522
8077
Rolls for non major projects
09634764964
09568277804
09400928343
09435665914
09525136128
09417045587
Property Aquistion
Oly Hills amp WilPac Carryforward
Comparison of Direct Services to Support Services
14
bull Direct Services - $7909M (828)ndash School allocation budget (Weighted Staffing Standard formula)ndash Centrally held budget for staff and supplies exclusively in the schools
such as nurses instructional assistants custodians bus drivers and food service workers
bull Support Services- $1645M (172)ndash Support staff not in schools but instrumental in running the districtndash Activities such as cost of processing payroll paying bills administering
programs managing grants hiring staff warehouse and delivery staff and technology support
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
State Funding General FundDistrict Expenses
Technology $72 $63
Utilities $151 $133
Insurance $31 $28
Curriculum amp Textbooks $77 $58
Other Supplies $154 $134
Library Materials $10 $05
Professional Development $12 $127
Facilities Maintenance $90 $127
Security and Student Safety $04 $10
Central Office $58 $98
Total $660 $782
Numbers may not add due to rounding 15
Associated Student Body
16
bull The Associated Student Body (ASB) Fund is used to account for funds raised by students to support optional extra-curricular activities that promote the cultural athletic recreational or social (CARS) growth of students
bull All ASB revenues are restricted to the extracurricular benefit of students
bull The cost of the Fund Analyst position and related training supplies is paid from the General Fund and not included in the ASB budget
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance $ 3614709 $ 3595430 $ 4032430 Total Revenue amp Other Financing Sources 5384339 7144000 6832000 Total Expenditures 5403618 6707000 6779000
Ending Fund Balance $ 3595430 $ 4032430 $ 4085430
Debt Service
17
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance 12894145$ 1334899$ 1330732$ Total Revenue amp Other Financing Sources 8801053$ 2590428$ 2714959$ Total Expenditures 20386551$ 2576650$ 2698325$
Ending Fund Balance 1308646$ 1348677$ 1347366$
bull 2018-19 Only Debt Service is for the John Stanford Center Bond Principal and Interest
bull Estimated Amount Outstanding 9118 is $24120000
Capital Fund
18
Actual Budget Recommended2016-17 2017-18 2018-19
Beginning Fund Balance 42065394 4652192 60760282
Total Revenue and Other Financing Sources 190650783 279141899 280532333
Total Direct Expenditures and Transfers 205661484 279592533 326809824
Ending Fund Balance 27054693$ 4201558$ 14482791$
Includes assumtion and unkowns
5-11-18
NA
Summary Sheets
FTEs FY 18
bull July 16 ndash Budget submittal to ESD for error checking
bull July 11 ndash Board Action to adopt FY18-19 budget
bull August 17 ndash Budget loaded into SAP financial system
bull September 4 ndash Approved budget due to ESD
Next Steps
19
1 Districtwide Staff FTE Summary
2 Link to School Funding Allocations
Appendix
20
SchoolBoardActionReport_2018_19_Budget_Adoption
School Board Action Report
1 TITLE
2 PURPOSE
3 RECOMMENDED MOTION
4 BACKGROUND INFORMATION
5 FISCAL IMPACTREVENUE SOURCE
6 COMMUNITY ENGAGEMENT
7 EQUITY ANALYSIS
8 STUDENT BENEFIT
9 WHY BOARD ACTION IS NECESSARY
10 POLICY IMPLICATION
11 BOARD COMMITTEE RECOMMENDATION
12 TIMELINE FOR IMPLEMENTATION
13 ATTACHMENTS
Budget Resolution_2017_18_18 Fixing and Adopting Budget
Budget Introduction presentationpdf
Slide Number 1
Agenda
Recommended FY18-19Budget Summary
Enrollment ndash October Headcount
Enrollment Annual Average Full Time Equivalent (AAFTE)
General Fund Resources
Expenditures by State Program
Expenditures by Program
Expenditures by State Activity
Expenditures by Activity Group
State Activity Groups Defined
Expenditures by State Object
Expenditures by State Object
Comparison of Direct Services to Support Services
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
Associated Student Body
Debt Service
Capital Fund
Next Steps
Appendix
FY 2017-18 Capital Funded FTE and Salary amp Benefits
Capital Department Staff
FTE
Salary amp Benefits
Capital Buildings FTE
5819
Direct FTE
3695
Direct Capital Staff
3695
4696255
Indirect FTE
2124
Indirect Capital Funded Staff
2124
2378145
Capital Department Total
5819
$ 7074400
Capital Buildings Staff Salaries amp Benefits
7074400
Technology Department (DoTS) Staff
Direct
4696255
Indirect
2378145
FTE
Salary amp Benefits
DoTS Capital Funded Staff Total
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Direct Capital Department Staff
3695
4696255
Indirect Capital Funded Staff
2124
2378145
DoTS Capital Funded Staff
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Data Based on FY 18
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Which BAs are based on salary What is the 10K forhellipmedical
Direct Capital Department Staff
3695
470
Indirect Capital Funded Staff
2124
240
DoTS Capital Funded Staff
9300
1273
This chart is what was used 3-20-18
Total Capital Funded Staff
15119
$1983
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Amounts are in Millions
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
10948928
144254096
142842528
116205501
81
38997523
BTA IV Levy
142842528
116205501
81
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
(10335254)
BEX IV Levy
91772534
86690866
94
BTA III Levy
50500981
1456650
15824717
9716942
61
42240689
BTA III Levy
15824717
9716942
61
BEX III Bond
4185681
533944
3626194
1849359
51
2870266
BEX III Bond
3626194
1849359
51
BTA II Levy
1257339
2800
0
0
0
1260139
BTA II Levy
0
0
0
BEX II Levy
667002
3943
647816
323908
50
347037
BEX II Levy
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
17278190
CEP CS 2
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
0
Capital Capacity Reserve 3
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
$92658590
Grand Total
$279592533
$216042762
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
1090
14430
14280
11620
81
3900
BTA IV Levy
14284
11621
81
BEX IV Levy
(5530)
13160
9180
8670
94
(1030)
BEX IV Levy
9177
8670
94
BTA III Levy
5050
150
1580
970
61
4220
BTA III Levy
1582
972
61
BEX III Bond
420
050
360
180
50
290
BEX III Bond
363
185
51
BTA II Levy
130
000
000
000
0
130
BTA II Levy
000
000
0
BEX II Levy
070
000
060
030
50
030
BEX II Levy
065
030
46
CEP CS 2
1480
380
140
130
93
1730
CEP CS 2
138
126
91
Capital Capacity Reserve 3
000
000
2350
000
0
000
Capital Capacity Reserve 3
2350
000
0
Grand Total
2710
28171
27960
21600
77
9270
Grand Total
27959
21604
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
BTA IV Levy
1090
14430
14280
11620
3900
BTA IV Levy
14284
11621
BEX IV Levy
(5530)
13160
9180
8670
(1030)
BEX IV Levy
9177
8670
BTA III Levy
5050
150
1580
970
4220
BTA III Levy
1582
972
BEX III Bond
420
050
360
180
290
BEX III Bond
363
185
This is what was originally used 31918
BTA II Levy
130
000
000
000
130
BTA II Levy
000
000
BEX II Levy
070
000
060
030
030
BEX II Levy
065
030
CEP CS 2
1480
380
140
130
1730
Anticipated Funds
CEP CS 2
138
126
Capital Capacity Reserve 3
000
000
2350
000
000
36860
Capital Capacity Reserve 3
2350
000
Grand Total
2710
28171
27960
21600
9270
Grand Total
27959
21604
1 Includes actuals and projected spending April 2018 through August 2018
1 Includes General Fund and Debt Service Fund Transfers
4 At Budget Adoption the Capital Capacity Reserve is Assumed to be 100 Spent
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent Reserve Funding is 10 direct expenditures
Numbers may not add up precicely due to rounding
For Book
Without Transfers
Actual
Budget
Recommended
2016-17
2017-18
2018-19
Beginning Fund Balance
42065394
4652192
60760282
was reduced on 52118 to match -11 accounting
Total Revenue and Other Financing Sources
190650783
279141899
280532333
Total Direct Expenditures and Transfers
205661484
279592533
326809824
$ 27054693
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482791
22402501
Did not spend 10 reserve in 2016-17
56558724
Did not spend 10 reserve of 23502094 and did not need 60M cash flow bond Started off with 22402512 higher fund balance than anticipated due to unspent reserve in 16-17 List all projects that were deferredhellip
For Work Session in May
Actual
Actual amp Projected
Recommended
22402501
2016-17
2017-18
2018-19
Beginning Fund Balance
$ 42065394
$ 27054693
$ 60760282
Total Revenue amp Other Financing Sources
190650783
219917427
280532332
donrsquot use
Total Expenditure amp Transfer
205661484
186211838
326809824
Ending Fund Balance
$ 27054693
$ 60760282
$ 14482790
Updated 511
Beginning balances to do not match due to $11 accounting issue
With Transfer
Actual
Budget
Recommended
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
2016-17
2017-18
2018-19
BTA IV Levy
10948928
88577743
142842528
107133495
75
this originally included a 60M cash flow bond If the ebond was there the new total is $148577743
Beginning Fund Balance
$ 42065394
$ 4652192
$ 60760282
BEX IV Levy
(55278668)
125751088
91772534
85917745
94
eRate collection estimate too high
Total Revenue amp Other Financing Sources
190650783
279141899
280532332
BTA III Levy
50500981
1554035
15824717
9396053
59
Total Transfers
25728483
23385202
BEX III Bond
4185681
51073
3626194
1849359
51
No longer anticipating solar grant funds
Total Expenditure
179933001
279592533
303424622
donrsquot use
BTA II Levy
1252589
24875
0
0
0
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482790
BEX II Levy
667002
11306
647816
323908
50
CEP CS 2
14778189
3947306
1376650
1256650
91
51518
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27054702
219917426
$279592533
$205877210
74
Identify all deferred projects
Identify all sources of revenue not recd
Identify what was accelerated in BTA IBV causing this negative
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Without Transfers
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
Recommended
use
BTA IV Levy
10948928
144254096
142842528
116205501
81
2018-19
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
Beginning Fund Balance
60760282
BTA III Levy
50500981
1456650
15824717
9716942
61
Total Revenue and Other Financing Sources
280532333
BEX III Bond
4185681
533944
3626194
1849359
51
Total Direct Expenditures and Transfers
326809824
BTA II Levy
1257339
2800
0
0
0
Ending Fund Balance
$ 14482791
BEX II Levy
667002
3943
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
Remember projects are to the right of the charts
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Updated 521
old levy not updated
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-19
Inter-Fund Transfers 2018-19 1
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864351
4492571
67975234
28951221
BTA III Levy
42658963
7570000
-
24933749
25295214
BEX III Bond
2387395
33890
-
2100000
321285
BTA II Levy
1277464
12248
-
- 0
1289712
BEX II Levy
100400
500
-
- 0
100900
CEP CS 2
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 3
-
-
-
27584057
(27584057)
Grand Total
$60760282
$280532332
$23385202
$303424622
$14482790
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
52318
good one
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-191
Inter-Fund Transfers 2018-19 2
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864352
4492571
67975234
28951222
BTA III Levy
42658963
7570000
0
24933749
25295214
BEX III Bond
2387395
33890
0
2100000
321285
BTA II Levy
1277464
12248
0
0
1289712
BEX II Levy
100400
500
0
0
100900
CEP CS 3
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 4
0
0
0
27584057
(27584057)
Grand Total
$60760282
$280532333
$23385202
$303424622
$14482791
1 Includes Levy and Non-Levy Funding Sources
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Major Construction Projects
172355592
See to right for summary of expenditures
Infrastructure
57250528
District Wide Projects
42934446
Program Reserves
30884057
Transfers (Debt Service amp General Fund)
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809825
Or
Recommended
FY 2018-19
Additions Modernizations and Re-Openings
172355592
Academics and Capacity Management
12280271
Athletics Fields Tracks and Lights
4384481
Districtwide Support
19429175
Facility Improvements
11718646
Seismic Improvements
11699510
Support Services
11225000
Program Reserves
30884057
Technology Enhancements and Modernizations
29447890
Transfers
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809824
FY 18 Adopted Capital Projects Fund
27959253300
Expenditures Budget
Actuals
Source
FY 2017-2018 Beginning Balance Actuals
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
Source
FY 2017-2018 Beginning Balance
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
BTA IV Levy
10948928
144254096
(2500000)
113705501
38997523
BTA IV Levy
1004521
144254096
(2500000)
142842528
(83911)
BEX IV Levy
(55278668)
131634280
0
86690866
(10335254)
BEX IV Levy
(70753336)
131634280
0
91772534
(30891590)
BTA III Levy
50500981 Coan Melissa L Coan Melissa LGrants for $10269 in negative
1456650
0
9716942
42240689
BTA III Levy
52782971
1456650
0
15824717
38414904
BEX III Bond
4185681
533944
0
1849359
2870266
BEX III Bond
4422462
533944
0
3626194
1330212
BTA II Levy
1252589
2800
0
0
1255389
BTA II Levy
1200000
2800
0
0
1202800
BEX II Levy
667002
3943
0
323908
347037
BEX II Levy
662939
3943
0
647816
19066
CEP CS 3
14778190
1256186
2500000
1256650
17277726
CEP CS 3
15332635
1256186
2500000
1376650
17712171
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Grand Total
$27054703
$279141899
$0
$237045320
$69151282
Grand Total
$4652192
$279141899
$0
$279592533
$4201558
1 Includes an as-needed Cash Flow Loan
1 Includes an as-needed Cash Flow Loan
2 Includes General Fund and Debt Service Fund Transfers
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4 Assumes Capital Capacity Reserve is 100 Spent
4 Assumes Capital Capacity Reserve is 100 Spent
14778189
79
Coe
500k
eckstein
Current Year Status Update
Slide 1
Adopted Capital Budget by Fund
Capital Infrastructure
Commitments
Debt Service
Slide 3
Capital DW Works and FTE
FTE Budget FY 18 quoted
Estimated 2018-19 Revenue
Slide 2
FY 19 Preliminary Plan (Capital Projects List)
This is what we knowhellip
Include Transfers
rounded to 100ths
Slide 4
Commitments - Debt Service
1122
Unkown Exp -
Unknown Rev -
24776
15097
9714
5896
7295
Property Aquistion
79 M Coe
FY 17
FY 16
FY 15
FY 14
FY 13
FY 12
CSR
CSR
Expenditures By FY
205661484
247768013
150977097
97145211
58964390
72957214
Reserve Spending
Adopted
300245922
3173
237
1821
1158
107
Nutrition Services Eq
capital reserve
24956131
268
19
15337
99
108
Assumed Capacity
BEX V and deferrment (FY 19 also)
275289791
291
218
167
106
97
Contingency requests for QA and Bagley
Not addressed
budget spent vs adopted
68
78
64
53
51
68
Future Startup Costs
Program Placement - Curriculum
Core 24
Skills Center
Early Learning
K3 Class Reduction Grant
GF
Need to finalize
5914
6393
6894
7531
7897
8577
nutrition Services
5698
6117
6481
7106
7522
8077
Rolls for non major projects
09634764964
09568277804
09400928343
09435665914
09525136128
09417045587
Property Aquistion
Oly Hills amp WilPac Carryforward
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
State Funding General FundDistrict Expenses
Technology $72 $63
Utilities $151 $133
Insurance $31 $28
Curriculum amp Textbooks $77 $58
Other Supplies $154 $134
Library Materials $10 $05
Professional Development $12 $127
Facilities Maintenance $90 $127
Security and Student Safety $04 $10
Central Office $58 $98
Total $660 $782
Numbers may not add due to rounding 15
Associated Student Body
16
bull The Associated Student Body (ASB) Fund is used to account for funds raised by students to support optional extra-curricular activities that promote the cultural athletic recreational or social (CARS) growth of students
bull All ASB revenues are restricted to the extracurricular benefit of students
bull The cost of the Fund Analyst position and related training supplies is paid from the General Fund and not included in the ASB budget
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance $ 3614709 $ 3595430 $ 4032430 Total Revenue amp Other Financing Sources 5384339 7144000 6832000 Total Expenditures 5403618 6707000 6779000
Ending Fund Balance $ 3595430 $ 4032430 $ 4085430
Debt Service
17
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance 12894145$ 1334899$ 1330732$ Total Revenue amp Other Financing Sources 8801053$ 2590428$ 2714959$ Total Expenditures 20386551$ 2576650$ 2698325$
Ending Fund Balance 1308646$ 1348677$ 1347366$
bull 2018-19 Only Debt Service is for the John Stanford Center Bond Principal and Interest
bull Estimated Amount Outstanding 9118 is $24120000
Capital Fund
18
Actual Budget Recommended2016-17 2017-18 2018-19
Beginning Fund Balance 42065394 4652192 60760282
Total Revenue and Other Financing Sources 190650783 279141899 280532333
Total Direct Expenditures and Transfers 205661484 279592533 326809824
Ending Fund Balance 27054693$ 4201558$ 14482791$
Includes assumtion and unkowns
5-11-18
NA
Summary Sheets
FTEs FY 18
bull July 16 ndash Budget submittal to ESD for error checking
bull July 11 ndash Board Action to adopt FY18-19 budget
bull August 17 ndash Budget loaded into SAP financial system
bull September 4 ndash Approved budget due to ESD
Next Steps
19
1 Districtwide Staff FTE Summary
2 Link to School Funding Allocations
Appendix
20
SchoolBoardActionReport_2018_19_Budget_Adoption
School Board Action Report
1 TITLE
2 PURPOSE
3 RECOMMENDED MOTION
4 BACKGROUND INFORMATION
5 FISCAL IMPACTREVENUE SOURCE
6 COMMUNITY ENGAGEMENT
7 EQUITY ANALYSIS
8 STUDENT BENEFIT
9 WHY BOARD ACTION IS NECESSARY
10 POLICY IMPLICATION
11 BOARD COMMITTEE RECOMMENDATION
12 TIMELINE FOR IMPLEMENTATION
13 ATTACHMENTS
Budget Resolution_2017_18_18 Fixing and Adopting Budget
Budget Introduction presentationpdf
Slide Number 1
Agenda
Recommended FY18-19Budget Summary
Enrollment ndash October Headcount
Enrollment Annual Average Full Time Equivalent (AAFTE)
General Fund Resources
Expenditures by State Program
Expenditures by Program
Expenditures by State Activity
Expenditures by Activity Group
State Activity Groups Defined
Expenditures by State Object
Expenditures by State Object
Comparison of Direct Services to Support Services
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
Associated Student Body
Debt Service
Capital Fund
Next Steps
Appendix
FY 2017-18 Capital Funded FTE and Salary amp Benefits
Capital Department Staff
FTE
Salary amp Benefits
Capital Buildings FTE
5819
Direct FTE
3695
Direct Capital Staff
3695
4696255
Indirect FTE
2124
Indirect Capital Funded Staff
2124
2378145
Capital Department Total
5819
$ 7074400
Capital Buildings Staff Salaries amp Benefits
7074400
Technology Department (DoTS) Staff
Direct
4696255
Indirect
2378145
FTE
Salary amp Benefits
DoTS Capital Funded Staff Total
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Direct Capital Department Staff
3695
4696255
Indirect Capital Funded Staff
2124
2378145
DoTS Capital Funded Staff
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Data Based on FY 18
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Which BAs are based on salary What is the 10K forhellipmedical
Direct Capital Department Staff
3695
470
Indirect Capital Funded Staff
2124
240
DoTS Capital Funded Staff
9300
1273
This chart is what was used 3-20-18
Total Capital Funded Staff
15119
$1983
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Amounts are in Millions
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
10948928
144254096
142842528
116205501
81
38997523
BTA IV Levy
142842528
116205501
81
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
(10335254)
BEX IV Levy
91772534
86690866
94
BTA III Levy
50500981
1456650
15824717
9716942
61
42240689
BTA III Levy
15824717
9716942
61
BEX III Bond
4185681
533944
3626194
1849359
51
2870266
BEX III Bond
3626194
1849359
51
BTA II Levy
1257339
2800
0
0
0
1260139
BTA II Levy
0
0
0
BEX II Levy
667002
3943
647816
323908
50
347037
BEX II Levy
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
17278190
CEP CS 2
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
0
Capital Capacity Reserve 3
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
$92658590
Grand Total
$279592533
$216042762
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
1090
14430
14280
11620
81
3900
BTA IV Levy
14284
11621
81
BEX IV Levy
(5530)
13160
9180
8670
94
(1030)
BEX IV Levy
9177
8670
94
BTA III Levy
5050
150
1580
970
61
4220
BTA III Levy
1582
972
61
BEX III Bond
420
050
360
180
50
290
BEX III Bond
363
185
51
BTA II Levy
130
000
000
000
0
130
BTA II Levy
000
000
0
BEX II Levy
070
000
060
030
50
030
BEX II Levy
065
030
46
CEP CS 2
1480
380
140
130
93
1730
CEP CS 2
138
126
91
Capital Capacity Reserve 3
000
000
2350
000
0
000
Capital Capacity Reserve 3
2350
000
0
Grand Total
2710
28171
27960
21600
77
9270
Grand Total
27959
21604
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
BTA IV Levy
1090
14430
14280
11620
3900
BTA IV Levy
14284
11621
BEX IV Levy
(5530)
13160
9180
8670
(1030)
BEX IV Levy
9177
8670
BTA III Levy
5050
150
1580
970
4220
BTA III Levy
1582
972
BEX III Bond
420
050
360
180
290
BEX III Bond
363
185
This is what was originally used 31918
BTA II Levy
130
000
000
000
130
BTA II Levy
000
000
BEX II Levy
070
000
060
030
030
BEX II Levy
065
030
CEP CS 2
1480
380
140
130
1730
Anticipated Funds
CEP CS 2
138
126
Capital Capacity Reserve 3
000
000
2350
000
000
36860
Capital Capacity Reserve 3
2350
000
Grand Total
2710
28171
27960
21600
9270
Grand Total
27959
21604
1 Includes actuals and projected spending April 2018 through August 2018
1 Includes General Fund and Debt Service Fund Transfers
4 At Budget Adoption the Capital Capacity Reserve is Assumed to be 100 Spent
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent Reserve Funding is 10 direct expenditures
Numbers may not add up precicely due to rounding
For Book
Without Transfers
Actual
Budget
Recommended
2016-17
2017-18
2018-19
Beginning Fund Balance
42065394
4652192
60760282
was reduced on 52118 to match -11 accounting
Total Revenue and Other Financing Sources
190650783
279141899
280532333
Total Direct Expenditures and Transfers
205661484
279592533
326809824
$ 27054693
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482791
22402501
Did not spend 10 reserve in 2016-17
56558724
Did not spend 10 reserve of 23502094 and did not need 60M cash flow bond Started off with 22402512 higher fund balance than anticipated due to unspent reserve in 16-17 List all projects that were deferredhellip
For Work Session in May
Actual
Actual amp Projected
Recommended
22402501
2016-17
2017-18
2018-19
Beginning Fund Balance
$ 42065394
$ 27054693
$ 60760282
Total Revenue amp Other Financing Sources
190650783
219917427
280532332
donrsquot use
Total Expenditure amp Transfer
205661484
186211838
326809824
Ending Fund Balance
$ 27054693
$ 60760282
$ 14482790
Updated 511
Beginning balances to do not match due to $11 accounting issue
With Transfer
Actual
Budget
Recommended
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
2016-17
2017-18
2018-19
BTA IV Levy
10948928
88577743
142842528
107133495
75
this originally included a 60M cash flow bond If the ebond was there the new total is $148577743
Beginning Fund Balance
$ 42065394
$ 4652192
$ 60760282
BEX IV Levy
(55278668)
125751088
91772534
85917745
94
eRate collection estimate too high
Total Revenue amp Other Financing Sources
190650783
279141899
280532332
BTA III Levy
50500981
1554035
15824717
9396053
59
Total Transfers
25728483
23385202
BEX III Bond
4185681
51073
3626194
1849359
51
No longer anticipating solar grant funds
Total Expenditure
179933001
279592533
303424622
donrsquot use
BTA II Levy
1252589
24875
0
0
0
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482790
BEX II Levy
667002
11306
647816
323908
50
CEP CS 2
14778189
3947306
1376650
1256650
91
51518
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27054702
219917426
$279592533
$205877210
74
Identify all deferred projects
Identify all sources of revenue not recd
Identify what was accelerated in BTA IBV causing this negative
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Without Transfers
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
Recommended
use
BTA IV Levy
10948928
144254096
142842528
116205501
81
2018-19
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
Beginning Fund Balance
60760282
BTA III Levy
50500981
1456650
15824717
9716942
61
Total Revenue and Other Financing Sources
280532333
BEX III Bond
4185681
533944
3626194
1849359
51
Total Direct Expenditures and Transfers
326809824
BTA II Levy
1257339
2800
0
0
0
Ending Fund Balance
$ 14482791
BEX II Levy
667002
3943
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
Remember projects are to the right of the charts
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Updated 521
old levy not updated
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-19
Inter-Fund Transfers 2018-19 1
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864351
4492571
67975234
28951221
BTA III Levy
42658963
7570000
-
24933749
25295214
BEX III Bond
2387395
33890
-
2100000
321285
BTA II Levy
1277464
12248
-
- 0
1289712
BEX II Levy
100400
500
-
- 0
100900
CEP CS 2
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 3
-
-
-
27584057
(27584057)
Grand Total
$60760282
$280532332
$23385202
$303424622
$14482790
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
52318
good one
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-191
Inter-Fund Transfers 2018-19 2
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864352
4492571
67975234
28951222
BTA III Levy
42658963
7570000
0
24933749
25295214
BEX III Bond
2387395
33890
0
2100000
321285
BTA II Levy
1277464
12248
0
0
1289712
BEX II Levy
100400
500
0
0
100900
CEP CS 3
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 4
0
0
0
27584057
(27584057)
Grand Total
$60760282
$280532333
$23385202
$303424622
$14482791
1 Includes Levy and Non-Levy Funding Sources
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Major Construction Projects
172355592
See to right for summary of expenditures
Infrastructure
57250528
District Wide Projects
42934446
Program Reserves
30884057
Transfers (Debt Service amp General Fund)
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809825
Or
Recommended
FY 2018-19
Additions Modernizations and Re-Openings
172355592
Academics and Capacity Management
12280271
Athletics Fields Tracks and Lights
4384481
Districtwide Support
19429175
Facility Improvements
11718646
Seismic Improvements
11699510
Support Services
11225000
Program Reserves
30884057
Technology Enhancements and Modernizations
29447890
Transfers
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809824
FY 18 Adopted Capital Projects Fund
27959253300
Expenditures Budget
Actuals
Source
FY 2017-2018 Beginning Balance Actuals
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
Source
FY 2017-2018 Beginning Balance
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
BTA IV Levy
10948928
144254096
(2500000)
113705501
38997523
BTA IV Levy
1004521
144254096
(2500000)
142842528
(83911)
BEX IV Levy
(55278668)
131634280
0
86690866
(10335254)
BEX IV Levy
(70753336)
131634280
0
91772534
(30891590)
BTA III Levy
50500981 Coan Melissa L Coan Melissa LGrants for $10269 in negative
1456650
0
9716942
42240689
BTA III Levy
52782971
1456650
0
15824717
38414904
BEX III Bond
4185681
533944
0
1849359
2870266
BEX III Bond
4422462
533944
0
3626194
1330212
BTA II Levy
1252589
2800
0
0
1255389
BTA II Levy
1200000
2800
0
0
1202800
BEX II Levy
667002
3943
0
323908
347037
BEX II Levy
662939
3943
0
647816
19066
CEP CS 3
14778190
1256186
2500000
1256650
17277726
CEP CS 3
15332635
1256186
2500000
1376650
17712171
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Grand Total
$27054703
$279141899
$0
$237045320
$69151282
Grand Total
$4652192
$279141899
$0
$279592533
$4201558
1 Includes an as-needed Cash Flow Loan
1 Includes an as-needed Cash Flow Loan
2 Includes General Fund and Debt Service Fund Transfers
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4 Assumes Capital Capacity Reserve is 100 Spent
4 Assumes Capital Capacity Reserve is 100 Spent
14778189
79
Coe
500k
eckstein
Current Year Status Update
Slide 1
Adopted Capital Budget by Fund
Capital Infrastructure
Commitments
Debt Service
Slide 3
Capital DW Works and FTE
FTE Budget FY 18 quoted
Estimated 2018-19 Revenue
Slide 2
FY 19 Preliminary Plan (Capital Projects List)
This is what we knowhellip
Include Transfers
rounded to 100ths
Slide 4
Commitments - Debt Service
1122
Unkown Exp -
Unknown Rev -
24776
15097
9714
5896
7295
Property Aquistion
79 M Coe
FY 17
FY 16
FY 15
FY 14
FY 13
FY 12
CSR
CSR
Expenditures By FY
205661484
247768013
150977097
97145211
58964390
72957214
Reserve Spending
Adopted
300245922
3173
237
1821
1158
107
Nutrition Services Eq
capital reserve
24956131
268
19
15337
99
108
Assumed Capacity
BEX V and deferrment (FY 19 also)
275289791
291
218
167
106
97
Contingency requests for QA and Bagley
Not addressed
budget spent vs adopted
68
78
64
53
51
68
Future Startup Costs
Program Placement - Curriculum
Core 24
Skills Center
Early Learning
K3 Class Reduction Grant
GF
Need to finalize
5914
6393
6894
7531
7897
8577
nutrition Services
5698
6117
6481
7106
7522
8077
Rolls for non major projects
09634764964
09568277804
09400928343
09435665914
09525136128
09417045587
Property Aquistion
Oly Hills amp WilPac Carryforward
Associated Student Body
16
bull The Associated Student Body (ASB) Fund is used to account for funds raised by students to support optional extra-curricular activities that promote the cultural athletic recreational or social (CARS) growth of students
bull All ASB revenues are restricted to the extracurricular benefit of students
bull The cost of the Fund Analyst position and related training supplies is paid from the General Fund and not included in the ASB budget
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance $ 3614709 $ 3595430 $ 4032430 Total Revenue amp Other Financing Sources 5384339 7144000 6832000 Total Expenditures 5403618 6707000 6779000
Ending Fund Balance $ 3595430 $ 4032430 $ 4085430
Debt Service
17
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance 12894145$ 1334899$ 1330732$ Total Revenue amp Other Financing Sources 8801053$ 2590428$ 2714959$ Total Expenditures 20386551$ 2576650$ 2698325$
Ending Fund Balance 1308646$ 1348677$ 1347366$
bull 2018-19 Only Debt Service is for the John Stanford Center Bond Principal and Interest
bull Estimated Amount Outstanding 9118 is $24120000
Capital Fund
18
Actual Budget Recommended2016-17 2017-18 2018-19
Beginning Fund Balance 42065394 4652192 60760282
Total Revenue and Other Financing Sources 190650783 279141899 280532333
Total Direct Expenditures and Transfers 205661484 279592533 326809824
Ending Fund Balance 27054693$ 4201558$ 14482791$
Includes assumtion and unkowns
5-11-18
NA
Summary Sheets
FTEs FY 18
bull July 16 ndash Budget submittal to ESD for error checking
bull July 11 ndash Board Action to adopt FY18-19 budget
bull August 17 ndash Budget loaded into SAP financial system
bull September 4 ndash Approved budget due to ESD
Next Steps
19
1 Districtwide Staff FTE Summary
2 Link to School Funding Allocations
Appendix
20
SchoolBoardActionReport_2018_19_Budget_Adoption
School Board Action Report
1 TITLE
2 PURPOSE
3 RECOMMENDED MOTION
4 BACKGROUND INFORMATION
5 FISCAL IMPACTREVENUE SOURCE
6 COMMUNITY ENGAGEMENT
7 EQUITY ANALYSIS
8 STUDENT BENEFIT
9 WHY BOARD ACTION IS NECESSARY
10 POLICY IMPLICATION
11 BOARD COMMITTEE RECOMMENDATION
12 TIMELINE FOR IMPLEMENTATION
13 ATTACHMENTS
Budget Resolution_2017_18_18 Fixing and Adopting Budget
Budget Introduction presentationpdf
Slide Number 1
Agenda
Recommended FY18-19Budget Summary
Enrollment ndash October Headcount
Enrollment Annual Average Full Time Equivalent (AAFTE)
General Fund Resources
Expenditures by State Program
Expenditures by Program
Expenditures by State Activity
Expenditures by Activity Group
State Activity Groups Defined
Expenditures by State Object
Expenditures by State Object
Comparison of Direct Services to Support Services
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
Associated Student Body
Debt Service
Capital Fund
Next Steps
Appendix
FY 2017-18 Capital Funded FTE and Salary amp Benefits
Capital Department Staff
FTE
Salary amp Benefits
Capital Buildings FTE
5819
Direct FTE
3695
Direct Capital Staff
3695
4696255
Indirect FTE
2124
Indirect Capital Funded Staff
2124
2378145
Capital Department Total
5819
$ 7074400
Capital Buildings Staff Salaries amp Benefits
7074400
Technology Department (DoTS) Staff
Direct
4696255
Indirect
2378145
FTE
Salary amp Benefits
DoTS Capital Funded Staff Total
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Direct Capital Department Staff
3695
4696255
Indirect Capital Funded Staff
2124
2378145
DoTS Capital Funded Staff
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Data Based on FY 18
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Which BAs are based on salary What is the 10K forhellipmedical
Direct Capital Department Staff
3695
470
Indirect Capital Funded Staff
2124
240
DoTS Capital Funded Staff
9300
1273
This chart is what was used 3-20-18
Total Capital Funded Staff
15119
$1983
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Amounts are in Millions
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
10948928
144254096
142842528
116205501
81
38997523
BTA IV Levy
142842528
116205501
81
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
(10335254)
BEX IV Levy
91772534
86690866
94
BTA III Levy
50500981
1456650
15824717
9716942
61
42240689
BTA III Levy
15824717
9716942
61
BEX III Bond
4185681
533944
3626194
1849359
51
2870266
BEX III Bond
3626194
1849359
51
BTA II Levy
1257339
2800
0
0
0
1260139
BTA II Levy
0
0
0
BEX II Levy
667002
3943
647816
323908
50
347037
BEX II Levy
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
17278190
CEP CS 2
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
0
Capital Capacity Reserve 3
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
$92658590
Grand Total
$279592533
$216042762
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
1090
14430
14280
11620
81
3900
BTA IV Levy
14284
11621
81
BEX IV Levy
(5530)
13160
9180
8670
94
(1030)
BEX IV Levy
9177
8670
94
BTA III Levy
5050
150
1580
970
61
4220
BTA III Levy
1582
972
61
BEX III Bond
420
050
360
180
50
290
BEX III Bond
363
185
51
BTA II Levy
130
000
000
000
0
130
BTA II Levy
000
000
0
BEX II Levy
070
000
060
030
50
030
BEX II Levy
065
030
46
CEP CS 2
1480
380
140
130
93
1730
CEP CS 2
138
126
91
Capital Capacity Reserve 3
000
000
2350
000
0
000
Capital Capacity Reserve 3
2350
000
0
Grand Total
2710
28171
27960
21600
77
9270
Grand Total
27959
21604
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
BTA IV Levy
1090
14430
14280
11620
3900
BTA IV Levy
14284
11621
BEX IV Levy
(5530)
13160
9180
8670
(1030)
BEX IV Levy
9177
8670
BTA III Levy
5050
150
1580
970
4220
BTA III Levy
1582
972
BEX III Bond
420
050
360
180
290
BEX III Bond
363
185
This is what was originally used 31918
BTA II Levy
130
000
000
000
130
BTA II Levy
000
000
BEX II Levy
070
000
060
030
030
BEX II Levy
065
030
CEP CS 2
1480
380
140
130
1730
Anticipated Funds
CEP CS 2
138
126
Capital Capacity Reserve 3
000
000
2350
000
000
36860
Capital Capacity Reserve 3
2350
000
Grand Total
2710
28171
27960
21600
9270
Grand Total
27959
21604
1 Includes actuals and projected spending April 2018 through August 2018
1 Includes General Fund and Debt Service Fund Transfers
4 At Budget Adoption the Capital Capacity Reserve is Assumed to be 100 Spent
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent Reserve Funding is 10 direct expenditures
Numbers may not add up precicely due to rounding
For Book
Without Transfers
Actual
Budget
Recommended
2016-17
2017-18
2018-19
Beginning Fund Balance
42065394
4652192
60760282
was reduced on 52118 to match -11 accounting
Total Revenue and Other Financing Sources
190650783
279141899
280532333
Total Direct Expenditures and Transfers
205661484
279592533
326809824
$ 27054693
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482791
22402501
Did not spend 10 reserve in 2016-17
56558724
Did not spend 10 reserve of 23502094 and did not need 60M cash flow bond Started off with 22402512 higher fund balance than anticipated due to unspent reserve in 16-17 List all projects that were deferredhellip
For Work Session in May
Actual
Actual amp Projected
Recommended
22402501
2016-17
2017-18
2018-19
Beginning Fund Balance
$ 42065394
$ 27054693
$ 60760282
Total Revenue amp Other Financing Sources
190650783
219917427
280532332
donrsquot use
Total Expenditure amp Transfer
205661484
186211838
326809824
Ending Fund Balance
$ 27054693
$ 60760282
$ 14482790
Updated 511
Beginning balances to do not match due to $11 accounting issue
With Transfer
Actual
Budget
Recommended
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
2016-17
2017-18
2018-19
BTA IV Levy
10948928
88577743
142842528
107133495
75
this originally included a 60M cash flow bond If the ebond was there the new total is $148577743
Beginning Fund Balance
$ 42065394
$ 4652192
$ 60760282
BEX IV Levy
(55278668)
125751088
91772534
85917745
94
eRate collection estimate too high
Total Revenue amp Other Financing Sources
190650783
279141899
280532332
BTA III Levy
50500981
1554035
15824717
9396053
59
Total Transfers
25728483
23385202
BEX III Bond
4185681
51073
3626194
1849359
51
No longer anticipating solar grant funds
Total Expenditure
179933001
279592533
303424622
donrsquot use
BTA II Levy
1252589
24875
0
0
0
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482790
BEX II Levy
667002
11306
647816
323908
50
CEP CS 2
14778189
3947306
1376650
1256650
91
51518
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27054702
219917426
$279592533
$205877210
74
Identify all deferred projects
Identify all sources of revenue not recd
Identify what was accelerated in BTA IBV causing this negative
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Without Transfers
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
Recommended
use
BTA IV Levy
10948928
144254096
142842528
116205501
81
2018-19
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
Beginning Fund Balance
60760282
BTA III Levy
50500981
1456650
15824717
9716942
61
Total Revenue and Other Financing Sources
280532333
BEX III Bond
4185681
533944
3626194
1849359
51
Total Direct Expenditures and Transfers
326809824
BTA II Levy
1257339
2800
0
0
0
Ending Fund Balance
$ 14482791
BEX II Levy
667002
3943
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
Remember projects are to the right of the charts
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Updated 521
old levy not updated
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-19
Inter-Fund Transfers 2018-19 1
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864351
4492571
67975234
28951221
BTA III Levy
42658963
7570000
-
24933749
25295214
BEX III Bond
2387395
33890
-
2100000
321285
BTA II Levy
1277464
12248
-
- 0
1289712
BEX II Levy
100400
500
-
- 0
100900
CEP CS 2
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 3
-
-
-
27584057
(27584057)
Grand Total
$60760282
$280532332
$23385202
$303424622
$14482790
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
52318
good one
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-191
Inter-Fund Transfers 2018-19 2
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864352
4492571
67975234
28951222
BTA III Levy
42658963
7570000
0
24933749
25295214
BEX III Bond
2387395
33890
0
2100000
321285
BTA II Levy
1277464
12248
0
0
1289712
BEX II Levy
100400
500
0
0
100900
CEP CS 3
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 4
0
0
0
27584057
(27584057)
Grand Total
$60760282
$280532333
$23385202
$303424622
$14482791
1 Includes Levy and Non-Levy Funding Sources
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Major Construction Projects
172355592
See to right for summary of expenditures
Infrastructure
57250528
District Wide Projects
42934446
Program Reserves
30884057
Transfers (Debt Service amp General Fund)
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809825
Or
Recommended
FY 2018-19
Additions Modernizations and Re-Openings
172355592
Academics and Capacity Management
12280271
Athletics Fields Tracks and Lights
4384481
Districtwide Support
19429175
Facility Improvements
11718646
Seismic Improvements
11699510
Support Services
11225000
Program Reserves
30884057
Technology Enhancements and Modernizations
29447890
Transfers
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809824
FY 18 Adopted Capital Projects Fund
27959253300
Expenditures Budget
Actuals
Source
FY 2017-2018 Beginning Balance Actuals
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
Source
FY 2017-2018 Beginning Balance
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
BTA IV Levy
10948928
144254096
(2500000)
113705501
38997523
BTA IV Levy
1004521
144254096
(2500000)
142842528
(83911)
BEX IV Levy
(55278668)
131634280
0
86690866
(10335254)
BEX IV Levy
(70753336)
131634280
0
91772534
(30891590)
BTA III Levy
50500981 Coan Melissa L Coan Melissa LGrants for $10269 in negative
1456650
0
9716942
42240689
BTA III Levy
52782971
1456650
0
15824717
38414904
BEX III Bond
4185681
533944
0
1849359
2870266
BEX III Bond
4422462
533944
0
3626194
1330212
BTA II Levy
1252589
2800
0
0
1255389
BTA II Levy
1200000
2800
0
0
1202800
BEX II Levy
667002
3943
0
323908
347037
BEX II Levy
662939
3943
0
647816
19066
CEP CS 3
14778190
1256186
2500000
1256650
17277726
CEP CS 3
15332635
1256186
2500000
1376650
17712171
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Grand Total
$27054703
$279141899
$0
$237045320
$69151282
Grand Total
$4652192
$279141899
$0
$279592533
$4201558
1 Includes an as-needed Cash Flow Loan
1 Includes an as-needed Cash Flow Loan
2 Includes General Fund and Debt Service Fund Transfers
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4 Assumes Capital Capacity Reserve is 100 Spent
4 Assumes Capital Capacity Reserve is 100 Spent
14778189
79
Coe
500k
eckstein
Current Year Status Update
Slide 1
Adopted Capital Budget by Fund
Capital Infrastructure
Commitments
Debt Service
Slide 3
Capital DW Works and FTE
FTE Budget FY 18 quoted
Estimated 2018-19 Revenue
Slide 2
FY 19 Preliminary Plan (Capital Projects List)
This is what we knowhellip
Include Transfers
rounded to 100ths
Slide 4
Commitments - Debt Service
1122
Unkown Exp -
Unknown Rev -
24776
15097
9714
5896
7295
Property Aquistion
79 M Coe
FY 17
FY 16
FY 15
FY 14
FY 13
FY 12
CSR
CSR
Expenditures By FY
205661484
247768013
150977097
97145211
58964390
72957214
Reserve Spending
Adopted
300245922
3173
237
1821
1158
107
Nutrition Services Eq
capital reserve
24956131
268
19
15337
99
108
Assumed Capacity
BEX V and deferrment (FY 19 also)
275289791
291
218
167
106
97
Contingency requests for QA and Bagley
Not addressed
budget spent vs adopted
68
78
64
53
51
68
Future Startup Costs
Program Placement - Curriculum
Core 24
Skills Center
Early Learning
K3 Class Reduction Grant
GF
Need to finalize
5914
6393
6894
7531
7897
8577
nutrition Services
5698
6117
6481
7106
7522
8077
Rolls for non major projects
09634764964
09568277804
09400928343
09435665914
09525136128
09417045587
Property Aquistion
Oly Hills amp WilPac Carryforward
Debt Service
17
Actual Budget Budget2016-17 2017-18 2018-19
Beginning Fund Balance 12894145$ 1334899$ 1330732$ Total Revenue amp Other Financing Sources 8801053$ 2590428$ 2714959$ Total Expenditures 20386551$ 2576650$ 2698325$
Ending Fund Balance 1308646$ 1348677$ 1347366$
bull 2018-19 Only Debt Service is for the John Stanford Center Bond Principal and Interest
bull Estimated Amount Outstanding 9118 is $24120000
Capital Fund
18
Actual Budget Recommended2016-17 2017-18 2018-19
Beginning Fund Balance 42065394 4652192 60760282
Total Revenue and Other Financing Sources 190650783 279141899 280532333
Total Direct Expenditures and Transfers 205661484 279592533 326809824
Ending Fund Balance 27054693$ 4201558$ 14482791$
Includes assumtion and unkowns
5-11-18
NA
Summary Sheets
FTEs FY 18
bull July 16 ndash Budget submittal to ESD for error checking
bull July 11 ndash Board Action to adopt FY18-19 budget
bull August 17 ndash Budget loaded into SAP financial system
bull September 4 ndash Approved budget due to ESD
Next Steps
19
1 Districtwide Staff FTE Summary
2 Link to School Funding Allocations
Appendix
20
SchoolBoardActionReport_2018_19_Budget_Adoption
School Board Action Report
1 TITLE
2 PURPOSE
3 RECOMMENDED MOTION
4 BACKGROUND INFORMATION
5 FISCAL IMPACTREVENUE SOURCE
6 COMMUNITY ENGAGEMENT
7 EQUITY ANALYSIS
8 STUDENT BENEFIT
9 WHY BOARD ACTION IS NECESSARY
10 POLICY IMPLICATION
11 BOARD COMMITTEE RECOMMENDATION
12 TIMELINE FOR IMPLEMENTATION
13 ATTACHMENTS
Budget Resolution_2017_18_18 Fixing and Adopting Budget
Budget Introduction presentationpdf
Slide Number 1
Agenda
Recommended FY18-19Budget Summary
Enrollment ndash October Headcount
Enrollment Annual Average Full Time Equivalent (AAFTE)
General Fund Resources
Expenditures by State Program
Expenditures by Program
Expenditures by State Activity
Expenditures by Activity Group
State Activity Groups Defined
Expenditures by State Object
Expenditures by State Object
Comparison of Direct Services to Support Services
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
Associated Student Body
Debt Service
Capital Fund
Next Steps
Appendix
FY 2017-18 Capital Funded FTE and Salary amp Benefits
Capital Department Staff
FTE
Salary amp Benefits
Capital Buildings FTE
5819
Direct FTE
3695
Direct Capital Staff
3695
4696255
Indirect FTE
2124
Indirect Capital Funded Staff
2124
2378145
Capital Department Total
5819
$ 7074400
Capital Buildings Staff Salaries amp Benefits
7074400
Technology Department (DoTS) Staff
Direct
4696255
Indirect
2378145
FTE
Salary amp Benefits
DoTS Capital Funded Staff Total
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Direct Capital Department Staff
3695
4696255
Indirect Capital Funded Staff
2124
2378145
DoTS Capital Funded Staff
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Data Based on FY 18
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Which BAs are based on salary What is the 10K forhellipmedical
Direct Capital Department Staff
3695
470
Indirect Capital Funded Staff
2124
240
DoTS Capital Funded Staff
9300
1273
This chart is what was used 3-20-18
Total Capital Funded Staff
15119
$1983
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Amounts are in Millions
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
10948928
144254096
142842528
116205501
81
38997523
BTA IV Levy
142842528
116205501
81
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
(10335254)
BEX IV Levy
91772534
86690866
94
BTA III Levy
50500981
1456650
15824717
9716942
61
42240689
BTA III Levy
15824717
9716942
61
BEX III Bond
4185681
533944
3626194
1849359
51
2870266
BEX III Bond
3626194
1849359
51
BTA II Levy
1257339
2800
0
0
0
1260139
BTA II Levy
0
0
0
BEX II Levy
667002
3943
647816
323908
50
347037
BEX II Levy
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
17278190
CEP CS 2
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
0
Capital Capacity Reserve 3
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
$92658590
Grand Total
$279592533
$216042762
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
1090
14430
14280
11620
81
3900
BTA IV Levy
14284
11621
81
BEX IV Levy
(5530)
13160
9180
8670
94
(1030)
BEX IV Levy
9177
8670
94
BTA III Levy
5050
150
1580
970
61
4220
BTA III Levy
1582
972
61
BEX III Bond
420
050
360
180
50
290
BEX III Bond
363
185
51
BTA II Levy
130
000
000
000
0
130
BTA II Levy
000
000
0
BEX II Levy
070
000
060
030
50
030
BEX II Levy
065
030
46
CEP CS 2
1480
380
140
130
93
1730
CEP CS 2
138
126
91
Capital Capacity Reserve 3
000
000
2350
000
0
000
Capital Capacity Reserve 3
2350
000
0
Grand Total
2710
28171
27960
21600
77
9270
Grand Total
27959
21604
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
BTA IV Levy
1090
14430
14280
11620
3900
BTA IV Levy
14284
11621
BEX IV Levy
(5530)
13160
9180
8670
(1030)
BEX IV Levy
9177
8670
BTA III Levy
5050
150
1580
970
4220
BTA III Levy
1582
972
BEX III Bond
420
050
360
180
290
BEX III Bond
363
185
This is what was originally used 31918
BTA II Levy
130
000
000
000
130
BTA II Levy
000
000
BEX II Levy
070
000
060
030
030
BEX II Levy
065
030
CEP CS 2
1480
380
140
130
1730
Anticipated Funds
CEP CS 2
138
126
Capital Capacity Reserve 3
000
000
2350
000
000
36860
Capital Capacity Reserve 3
2350
000
Grand Total
2710
28171
27960
21600
9270
Grand Total
27959
21604
1 Includes actuals and projected spending April 2018 through August 2018
1 Includes General Fund and Debt Service Fund Transfers
4 At Budget Adoption the Capital Capacity Reserve is Assumed to be 100 Spent
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent Reserve Funding is 10 direct expenditures
Numbers may not add up precicely due to rounding
For Book
Without Transfers
Actual
Budget
Recommended
2016-17
2017-18
2018-19
Beginning Fund Balance
42065394
4652192
60760282
was reduced on 52118 to match -11 accounting
Total Revenue and Other Financing Sources
190650783
279141899
280532333
Total Direct Expenditures and Transfers
205661484
279592533
326809824
$ 27054693
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482791
22402501
Did not spend 10 reserve in 2016-17
56558724
Did not spend 10 reserve of 23502094 and did not need 60M cash flow bond Started off with 22402512 higher fund balance than anticipated due to unspent reserve in 16-17 List all projects that were deferredhellip
For Work Session in May
Actual
Actual amp Projected
Recommended
22402501
2016-17
2017-18
2018-19
Beginning Fund Balance
$ 42065394
$ 27054693
$ 60760282
Total Revenue amp Other Financing Sources
190650783
219917427
280532332
donrsquot use
Total Expenditure amp Transfer
205661484
186211838
326809824
Ending Fund Balance
$ 27054693
$ 60760282
$ 14482790
Updated 511
Beginning balances to do not match due to $11 accounting issue
With Transfer
Actual
Budget
Recommended
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
2016-17
2017-18
2018-19
BTA IV Levy
10948928
88577743
142842528
107133495
75
this originally included a 60M cash flow bond If the ebond was there the new total is $148577743
Beginning Fund Balance
$ 42065394
$ 4652192
$ 60760282
BEX IV Levy
(55278668)
125751088
91772534
85917745
94
eRate collection estimate too high
Total Revenue amp Other Financing Sources
190650783
279141899
280532332
BTA III Levy
50500981
1554035
15824717
9396053
59
Total Transfers
25728483
23385202
BEX III Bond
4185681
51073
3626194
1849359
51
No longer anticipating solar grant funds
Total Expenditure
179933001
279592533
303424622
donrsquot use
BTA II Levy
1252589
24875
0
0
0
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482790
BEX II Levy
667002
11306
647816
323908
50
CEP CS 2
14778189
3947306
1376650
1256650
91
51518
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27054702
219917426
$279592533
$205877210
74
Identify all deferred projects
Identify all sources of revenue not recd
Identify what was accelerated in BTA IBV causing this negative
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Without Transfers
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
Recommended
use
BTA IV Levy
10948928
144254096
142842528
116205501
81
2018-19
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
Beginning Fund Balance
60760282
BTA III Levy
50500981
1456650
15824717
9716942
61
Total Revenue and Other Financing Sources
280532333
BEX III Bond
4185681
533944
3626194
1849359
51
Total Direct Expenditures and Transfers
326809824
BTA II Levy
1257339
2800
0
0
0
Ending Fund Balance
$ 14482791
BEX II Levy
667002
3943
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
Remember projects are to the right of the charts
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Updated 521
old levy not updated
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-19
Inter-Fund Transfers 2018-19 1
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864351
4492571
67975234
28951221
BTA III Levy
42658963
7570000
-
24933749
25295214
BEX III Bond
2387395
33890
-
2100000
321285
BTA II Levy
1277464
12248
-
- 0
1289712
BEX II Levy
100400
500
-
- 0
100900
CEP CS 2
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 3
-
-
-
27584057
(27584057)
Grand Total
$60760282
$280532332
$23385202
$303424622
$14482790
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
52318
good one
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-191
Inter-Fund Transfers 2018-19 2
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864352
4492571
67975234
28951222
BTA III Levy
42658963
7570000
0
24933749
25295214
BEX III Bond
2387395
33890
0
2100000
321285
BTA II Levy
1277464
12248
0
0
1289712
BEX II Levy
100400
500
0
0
100900
CEP CS 3
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 4
0
0
0
27584057
(27584057)
Grand Total
$60760282
$280532333
$23385202
$303424622
$14482791
1 Includes Levy and Non-Levy Funding Sources
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Major Construction Projects
172355592
See to right for summary of expenditures
Infrastructure
57250528
District Wide Projects
42934446
Program Reserves
30884057
Transfers (Debt Service amp General Fund)
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809825
Or
Recommended
FY 2018-19
Additions Modernizations and Re-Openings
172355592
Academics and Capacity Management
12280271
Athletics Fields Tracks and Lights
4384481
Districtwide Support
19429175
Facility Improvements
11718646
Seismic Improvements
11699510
Support Services
11225000
Program Reserves
30884057
Technology Enhancements and Modernizations
29447890
Transfers
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809824
FY 18 Adopted Capital Projects Fund
27959253300
Expenditures Budget
Actuals
Source
FY 2017-2018 Beginning Balance Actuals
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
Source
FY 2017-2018 Beginning Balance
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
BTA IV Levy
10948928
144254096
(2500000)
113705501
38997523
BTA IV Levy
1004521
144254096
(2500000)
142842528
(83911)
BEX IV Levy
(55278668)
131634280
0
86690866
(10335254)
BEX IV Levy
(70753336)
131634280
0
91772534
(30891590)
BTA III Levy
50500981 Coan Melissa L Coan Melissa LGrants for $10269 in negative
1456650
0
9716942
42240689
BTA III Levy
52782971
1456650
0
15824717
38414904
BEX III Bond
4185681
533944
0
1849359
2870266
BEX III Bond
4422462
533944
0
3626194
1330212
BTA II Levy
1252589
2800
0
0
1255389
BTA II Levy
1200000
2800
0
0
1202800
BEX II Levy
667002
3943
0
323908
347037
BEX II Levy
662939
3943
0
647816
19066
CEP CS 3
14778190
1256186
2500000
1256650
17277726
CEP CS 3
15332635
1256186
2500000
1376650
17712171
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Grand Total
$27054703
$279141899
$0
$237045320
$69151282
Grand Total
$4652192
$279141899
$0
$279592533
$4201558
1 Includes an as-needed Cash Flow Loan
1 Includes an as-needed Cash Flow Loan
2 Includes General Fund and Debt Service Fund Transfers
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4 Assumes Capital Capacity Reserve is 100 Spent
4 Assumes Capital Capacity Reserve is 100 Spent
14778189
79
Coe
500k
eckstein
Current Year Status Update
Slide 1
Adopted Capital Budget by Fund
Capital Infrastructure
Commitments
Debt Service
Slide 3
Capital DW Works and FTE
FTE Budget FY 18 quoted
Estimated 2018-19 Revenue
Slide 2
FY 19 Preliminary Plan (Capital Projects List)
This is what we knowhellip
Include Transfers
rounded to 100ths
Slide 4
Commitments - Debt Service
1122
Unkown Exp -
Unknown Rev -
24776
15097
9714
5896
7295
Property Aquistion
79 M Coe
FY 17
FY 16
FY 15
FY 14
FY 13
FY 12
CSR
CSR
Expenditures By FY
205661484
247768013
150977097
97145211
58964390
72957214
Reserve Spending
Adopted
300245922
3173
237
1821
1158
107
Nutrition Services Eq
capital reserve
24956131
268
19
15337
99
108
Assumed Capacity
BEX V and deferrment (FY 19 also)
275289791
291
218
167
106
97
Contingency requests for QA and Bagley
Not addressed
budget spent vs adopted
68
78
64
53
51
68
Future Startup Costs
Program Placement - Curriculum
Core 24
Skills Center
Early Learning
K3 Class Reduction Grant
GF
Need to finalize
5914
6393
6894
7531
7897
8577
nutrition Services
5698
6117
6481
7106
7522
8077
Rolls for non major projects
09634764964
09568277804
09400928343
09435665914
09525136128
09417045587
Property Aquistion
Oly Hills amp WilPac Carryforward
Capital Fund
18
Actual Budget Recommended2016-17 2017-18 2018-19
Beginning Fund Balance 42065394 4652192 60760282
Total Revenue and Other Financing Sources 190650783 279141899 280532333
Total Direct Expenditures and Transfers 205661484 279592533 326809824
Ending Fund Balance 27054693$ 4201558$ 14482791$
Includes assumtion and unkowns
5-11-18
NA
Summary Sheets
FTEs FY 18
bull July 16 ndash Budget submittal to ESD for error checking
bull July 11 ndash Board Action to adopt FY18-19 budget
bull August 17 ndash Budget loaded into SAP financial system
bull September 4 ndash Approved budget due to ESD
Next Steps
19
1 Districtwide Staff FTE Summary
2 Link to School Funding Allocations
Appendix
20
SchoolBoardActionReport_2018_19_Budget_Adoption
School Board Action Report
1 TITLE
2 PURPOSE
3 RECOMMENDED MOTION
4 BACKGROUND INFORMATION
5 FISCAL IMPACTREVENUE SOURCE
6 COMMUNITY ENGAGEMENT
7 EQUITY ANALYSIS
8 STUDENT BENEFIT
9 WHY BOARD ACTION IS NECESSARY
10 POLICY IMPLICATION
11 BOARD COMMITTEE RECOMMENDATION
12 TIMELINE FOR IMPLEMENTATION
13 ATTACHMENTS
Budget Resolution_2017_18_18 Fixing and Adopting Budget
Budget Introduction presentationpdf
Slide Number 1
Agenda
Recommended FY18-19Budget Summary
Enrollment ndash October Headcount
Enrollment Annual Average Full Time Equivalent (AAFTE)
General Fund Resources
Expenditures by State Program
Expenditures by Program
Expenditures by State Activity
Expenditures by Activity Group
State Activity Groups Defined
Expenditures by State Object
Expenditures by State Object
Comparison of Direct Services to Support Services
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
Associated Student Body
Debt Service
Capital Fund
Next Steps
Appendix
FY 2017-18 Capital Funded FTE and Salary amp Benefits
Capital Department Staff
FTE
Salary amp Benefits
Capital Buildings FTE
5819
Direct FTE
3695
Direct Capital Staff
3695
4696255
Indirect FTE
2124
Indirect Capital Funded Staff
2124
2378145
Capital Department Total
5819
$ 7074400
Capital Buildings Staff Salaries amp Benefits
7074400
Technology Department (DoTS) Staff
Direct
4696255
Indirect
2378145
FTE
Salary amp Benefits
DoTS Capital Funded Staff Total
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Direct Capital Department Staff
3695
4696255
Indirect Capital Funded Staff
2124
2378145
DoTS Capital Funded Staff
tbd
tbd
Total Capital Funded Staff
5819
$ 7074400
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Data Based on FY 18
Capital Funded FTEs and Salary amp Benefits
FTEs
Salary amp Benefits
Which BAs are based on salary What is the 10K forhellipmedical
Direct Capital Department Staff
3695
470
Indirect Capital Funded Staff
2124
240
DoTS Capital Funded Staff
9300
1273
This chart is what was used 3-20-18
Total Capital Funded Staff
15119
$1983
Note Data is Based on FY 2017-18 Projections Program Administration
Costs are Not Included
Amounts are in Millions
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
10948928
144254096
142842528
116205501
81
38997523
BTA IV Levy
142842528
116205501
81
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
(10335254)
BEX IV Levy
91772534
86690866
94
BTA III Levy
50500981
1456650
15824717
9716942
61
42240689
BTA III Levy
15824717
9716942
61
BEX III Bond
4185681
533944
3626194
1849359
51
2870266
BEX III Bond
3626194
1849359
51
BTA II Levy
1257339
2800
0
0
0
1260139
BTA II Levy
0
0
0
BEX II Levy
667002
3943
647816
323908
50
347037
BEX II Levy
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
17278190
CEP CS 2
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
0
Capital Capacity Reserve 3
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
$92658590
Grand Total
$279592533
$216042762
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
BTA IV Levy
1090
14430
14280
11620
81
3900
BTA IV Levy
14284
11621
81
BEX IV Levy
(5530)
13160
9180
8670
94
(1030)
BEX IV Levy
9177
8670
94
BTA III Levy
5050
150
1580
970
61
4220
BTA III Levy
1582
972
61
BEX III Bond
420
050
360
180
50
290
BEX III Bond
363
185
51
BTA II Levy
130
000
000
000
0
130
BTA II Levy
000
000
0
BEX II Levy
070
000
060
030
50
030
BEX II Levy
065
030
46
CEP CS 2
1480
380
140
130
93
1730
CEP CS 2
138
126
91
Capital Capacity Reserve 3
000
000
2350
000
0
000
Capital Capacity Reserve 3
2350
000
0
Grand Total
2710
28171
27960
21600
77
9270
Grand Total
27959
21604
77
1 Includes General Fund and Debt Service Fund Transfers
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precicely due to rounding
Numbers may not add up precicely due to rounding
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 Estimated Ending Fund Balance
Source
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
BTA IV Levy
1090
14430
14280
11620
3900
BTA IV Levy
14284
11621
BEX IV Levy
(5530)
13160
9180
8670
(1030)
BEX IV Levy
9177
8670
BTA III Levy
5050
150
1580
970
4220
BTA III Levy
1582
972
BEX III Bond
420
050
360
180
290
BEX III Bond
363
185
This is what was originally used 31918
BTA II Levy
130
000
000
000
130
BTA II Levy
000
000
BEX II Levy
070
000
060
030
030
BEX II Levy
065
030
CEP CS 2
1480
380
140
130
1730
Anticipated Funds
CEP CS 2
138
126
Capital Capacity Reserve 3
000
000
2350
000
000
36860
Capital Capacity Reserve 3
2350
000
Grand Total
2710
28171
27960
21600
9270
Grand Total
27959
21604
1 Includes actuals and projected spending April 2018 through August 2018
1 Includes General Fund and Debt Service Fund Transfers
4 At Budget Adoption the Capital Capacity Reserve is Assumed to be 100 Spent
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent Reserve Funding is 10 direct expenditures
Numbers may not add up precicely due to rounding
For Book
Without Transfers
Actual
Budget
Recommended
2016-17
2017-18
2018-19
Beginning Fund Balance
42065394
4652192
60760282
was reduced on 52118 to match -11 accounting
Total Revenue and Other Financing Sources
190650783
279141899
280532333
Total Direct Expenditures and Transfers
205661484
279592533
326809824
$ 27054693
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482791
22402501
Did not spend 10 reserve in 2016-17
56558724
Did not spend 10 reserve of 23502094 and did not need 60M cash flow bond Started off with 22402512 higher fund balance than anticipated due to unspent reserve in 16-17 List all projects that were deferredhellip
For Work Session in May
Actual
Actual amp Projected
Recommended
22402501
2016-17
2017-18
2018-19
Beginning Fund Balance
$ 42065394
$ 27054693
$ 60760282
Total Revenue amp Other Financing Sources
190650783
219917427
280532332
donrsquot use
Total Expenditure amp Transfer
205661484
186211838
326809824
Ending Fund Balance
$ 27054693
$ 60760282
$ 14482790
Updated 511
Beginning balances to do not match due to $11 accounting issue
With Transfer
Actual
Budget
Recommended
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
2016-17
2017-18
2018-19
BTA IV Levy
10948928
88577743
142842528
107133495
75
this originally included a 60M cash flow bond If the ebond was there the new total is $148577743
Beginning Fund Balance
$ 42065394
$ 4652192
$ 60760282
BEX IV Levy
(55278668)
125751088
91772534
85917745
94
eRate collection estimate too high
Total Revenue amp Other Financing Sources
190650783
279141899
280532332
BTA III Levy
50500981
1554035
15824717
9396053
59
Total Transfers
25728483
23385202
BEX III Bond
4185681
51073
3626194
1849359
51
No longer anticipating solar grant funds
Total Expenditure
179933001
279592533
303424622
donrsquot use
BTA II Levy
1252589
24875
0
0
0
Ending Fund Balance
$ 27054693
$ 4201558
$ 14482790
BEX II Levy
667002
11306
647816
323908
50
CEP CS 2
14778189
3947306
1376650
1256650
91
51518
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27054702
219917426
$279592533
$205877210
74
Identify all deferred projects
Identify all sources of revenue not recd
Identify what was accelerated in BTA IBV causing this negative
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Without Transfers
Source
FY 2017-18 Beginning Capital Fund Balance
FY 2017-18 Anticipated Revenue
FY 2017-18 Adopted Capital Budget
FY 2017-18 Anticipated Expenditures1
FY 2017-18 of Adopted vs March 2018 Projections
Recommended
use
BTA IV Levy
10948928
144254096
142842528
116205501
81
2018-19
BEX IV Levy
(55278668)
131634280
91772534
86690866
94
Beginning Fund Balance
60760282
BTA III Levy
50500981
1456650
15824717
9716942
61
Total Revenue and Other Financing Sources
280532333
BEX III Bond
4185681
533944
3626194
1849359
51
Total Direct Expenditures and Transfers
326809824
BTA II Levy
1257339
2800
0
0
0
Ending Fund Balance
$ 14482791
BEX II Levy
667002
3943
647816
323908
50
CEP CS 2
14778190
3756186
1376650
1256186
91
Capital Capacity Reserve 3
-
-
23502094
0
0
Grand Total
27059453
281641899
$279592533
$216042762
77
Remember projects are to the right of the charts
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Updated 521
old levy not updated
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-19
Inter-Fund Transfers 2018-19 1
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864351
4492571
67975234
28951221
BTA III Levy
42658963
7570000
-
24933749
25295214
BEX III Bond
2387395
33890
-
2100000
321285
BTA II Levy
1277464
12248
-
- 0
1289712
BEX II Levy
100400
500
-
- 0
100900
CEP CS 2
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 3
-
-
-
27584057
(27584057)
Grand Total
$60760282
$280532332
$23385202
$303424622
$14482790
1 Includes General Fund and Debt Service Fund Transfers
2 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
52318
good one
Funding Source
Beginning Capital Fund Balance 2018-19
Anticipated Revenue 2018-191
Inter-Fund Transfers 2018-19 2
Recommended Expenditures 2018-19
Ending Fund Balance 2018-19
BTA IV Levy
12312540
154402577
18069306
179831582
(31185771)
BEX IV Levy
(15445325)
116864352
4492571
67975234
28951222
BTA III Levy
42658963
7570000
0
24933749
25295214
BEX III Bond
2387395
33890
0
2100000
321285
BTA II Levy
1277464
12248
0
0
1289712
BEX II Levy
100400
500
0
0
100900
CEP CS 3
17468845
1648766
823325
1000000
17294286
Capital Capacity Reserve 4
0
0
0
27584057
(27584057)
Grand Total
$60760282
$280532333
$23385202
$303424622
$14482791
1 Includes Levy and Non-Levy Funding Sources
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4At Budget Adoption it is assumed the Capital Capacity Reserve is 100 Spent
Numbers may not add up precisely due to rounding
Major Construction Projects
172355592
See to right for summary of expenditures
Infrastructure
57250528
District Wide Projects
42934446
Program Reserves
30884057
Transfers (Debt Service amp General Fund)
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809825
Or
Recommended
FY 2018-19
Additions Modernizations and Re-Openings
172355592
Academics and Capacity Management
12280271
Athletics Fields Tracks and Lights
4384481
Districtwide Support
19429175
Facility Improvements
11718646
Seismic Improvements
11699510
Support Services
11225000
Program Reserves
30884057
Technology Enhancements and Modernizations
29447890
Transfers
23385202
Total Recommended Capital Budget FY 2018-19
$ 326809824
FY 18 Adopted Capital Projects Fund
27959253300
Expenditures Budget
Actuals
Source
FY 2017-2018 Beginning Balance Actuals
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
Source
FY 2017-2018 Beginning Balance
FY 2017-2018 Anticipated Revenue 1
Intra Fund Transfers
FY 2017-2018 Anticipated Expenditures 2
FY 2017-2018 Ending Fund Balance
BTA IV Levy
10948928
144254096
(2500000)
113705501
38997523
BTA IV Levy
1004521
144254096
(2500000)
142842528
(83911)
BEX IV Levy
(55278668)
131634280
0
86690866
(10335254)
BEX IV Levy
(70753336)
131634280
0
91772534
(30891590)
BTA III Levy
50500981 Coan Melissa L Coan Melissa LGrants for $10269 in negative
1456650
0
9716942
42240689
BTA III Levy
52782971
1456650
0
15824717
38414904
BEX III Bond
4185681
533944
0
1849359
2870266
BEX III Bond
4422462
533944
0
3626194
1330212
BTA II Levy
1252589
2800
0
0
1255389
BTA II Levy
1200000
2800
0
0
1202800
BEX II Levy
667002
3943
0
323908
347037
BEX II Levy
662939
3943
0
647816
19066
CEP CS 3
14778190
1256186
2500000
1256650
17277726
CEP CS 3
15332635
1256186
2500000
1376650
17712171
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Capital Capacity Reserve 4
0
0
0
23502094
(23502094)
Grand Total
$27054703
$279141899
$0
$237045320
$69151282
Grand Total
$4652192
$279141899
$0
$279592533
$4201558
1 Includes an as-needed Cash Flow Loan
1 Includes an as-needed Cash Flow Loan
2 Includes General Fund and Debt Service Fund Transfers
2 Includes General Fund and Debt Service Fund Transfers
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
3 CEP (Capital Eligible Program) CS (Community Schools) Primary Funding is from Surplus Property Sales and Facility RentalLease Income
4 Assumes Capital Capacity Reserve is 100 Spent
4 Assumes Capital Capacity Reserve is 100 Spent
14778189
79
Coe
500k
eckstein
Current Year Status Update
Slide 1
Adopted Capital Budget by Fund
Capital Infrastructure
Commitments
Debt Service
Slide 3
Capital DW Works and FTE
FTE Budget FY 18 quoted
Estimated 2018-19 Revenue
Slide 2
FY 19 Preliminary Plan (Capital Projects List)
This is what we knowhellip
Include Transfers
rounded to 100ths
Slide 4
Commitments - Debt Service
1122
Unkown Exp -
Unknown Rev -
24776
15097
9714
5896
7295
Property Aquistion
79 M Coe
FY 17
FY 16
FY 15
FY 14
FY 13
FY 12
CSR
CSR
Expenditures By FY
205661484
247768013
150977097
97145211
58964390
72957214
Reserve Spending
Adopted
300245922
3173
237
1821
1158
107
Nutrition Services Eq
capital reserve
24956131
268
19
15337
99
108
Assumed Capacity
BEX V and deferrment (FY 19 also)
275289791
291
218
167
106
97
Contingency requests for QA and Bagley
Not addressed
budget spent vs adopted
68
78
64
53
51
68
Future Startup Costs
Program Placement - Curriculum
Core 24
Skills Center
Early Learning
K3 Class Reduction Grant
GF
Need to finalize
5914
6393
6894
7531
7897
8577
nutrition Services
5698
6117
6481
7106
7522
8077
Rolls for non major projects
09634764964
09568277804
09400928343
09435665914
09525136128
09417045587
Property Aquistion
Oly Hills amp WilPac Carryforward
bull July 16 ndash Budget submittal to ESD for error checking
bull July 11 ndash Board Action to adopt FY18-19 budget
bull August 17 ndash Budget loaded into SAP financial system
bull September 4 ndash Approved budget due to ESD
Next Steps
19
1 Districtwide Staff FTE Summary
2 Link to School Funding Allocations
Appendix
20
SchoolBoardActionReport_2018_19_Budget_Adoption
School Board Action Report
1 TITLE
2 PURPOSE
3 RECOMMENDED MOTION
4 BACKGROUND INFORMATION
5 FISCAL IMPACTREVENUE SOURCE
6 COMMUNITY ENGAGEMENT
7 EQUITY ANALYSIS
8 STUDENT BENEFIT
9 WHY BOARD ACTION IS NECESSARY
10 POLICY IMPLICATION
11 BOARD COMMITTEE RECOMMENDATION
12 TIMELINE FOR IMPLEMENTATION
13 ATTACHMENTS
Budget Resolution_2017_18_18 Fixing and Adopting Budget
Budget Introduction presentationpdf
Slide Number 1
Agenda
Recommended FY18-19Budget Summary
Enrollment ndash October Headcount
Enrollment Annual Average Full Time Equivalent (AAFTE)
General Fund Resources
Expenditures by State Program
Expenditures by Program
Expenditures by State Activity
Expenditures by Activity Group
State Activity Groups Defined
Expenditures by State Object
Expenditures by State Object
Comparison of Direct Services to Support Services
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
Associated Student Body
Debt Service
Capital Fund
Next Steps
Appendix
1 Districtwide Staff FTE Summary
2 Link to School Funding Allocations
Appendix
20
SchoolBoardActionReport_2018_19_Budget_Adoption
School Board Action Report
1 TITLE
2 PURPOSE
3 RECOMMENDED MOTION
4 BACKGROUND INFORMATION
5 FISCAL IMPACTREVENUE SOURCE
6 COMMUNITY ENGAGEMENT
7 EQUITY ANALYSIS
8 STUDENT BENEFIT
9 WHY BOARD ACTION IS NECESSARY
10 POLICY IMPLICATION
11 BOARD COMMITTEE RECOMMENDATION
12 TIMELINE FOR IMPLEMENTATION
13 ATTACHMENTS
Budget Resolution_2017_18_18 Fixing and Adopting Budget
Budget Introduction presentationpdf
Slide Number 1
Agenda
Recommended FY18-19Budget Summary
Enrollment ndash October Headcount
Enrollment Annual Average Full Time Equivalent (AAFTE)
General Fund Resources
Expenditures by State Program
Expenditures by Program
Expenditures by State Activity
Expenditures by Activity Group
State Activity Groups Defined
Expenditures by State Object
Expenditures by State Object
Comparison of Direct Services to Support Services
Maintenance Supplies amp Operating Cost (MSOC) Funding vs Expenditures FY2018-19
