Yakima School District...Teaching & Learning Focus for 2016-17 • Intentional Data Reviews • Focused on District Goals • Connection to plans, accountability and compliance •

2016/17 Final Budget Tuesday, August 16, 2016

Yakima School District

Executive Summary

Overview The Yakima School District’s Roadmap serves as the district’s strategic plan and outlines our goals, targets and areas of focus. The 2016/17 district annual goals will focus on 100% graduation, proficiency for all students, student engagement, and parent, family and community engagement.

Budget Process Board Policy 1000.2.4 “Financial Planning/Budgeting” establishes the budget framework. Budget Development Parameters are established annually to guide the discussion and analysis to establish the budget.

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Executive Summary Budget Highlights The budget includes the following major initiatives: • Phase one of the Davis auditorium expansion • English Language Arts curriculum adoption at the secondary

level • Continued implementation of the computer based testing

infrastructure utilizing computers on wheels • An estimated ending fund balance that contains 4.0% to meet

the minimum fund balance stated in Board Policy 1000.2.3(3)

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Executive Summary

Budget Highlights The projected enrollment is 16,231 Annual Average Full Time Equivalent (AAFTE) which is a 306 increase from the 2015/16 budget. State funding is increased by approximately $5 million. The local levy of $14.0 million is 7.1% of the total revenues. The passed levy generates $17.2 million in local effort assistance from the State. Materials, Supplies, and Operating Costs (MSOC) increased $6.2 million, salary related costs increased $5.8 million including a 1.8% salary increase, and $1.0 million for special education were the major areas.

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Teaching & Learning Focus for 2016-17

• Intentional Data Reviews • Focused on District Goals • Connection to plans, accountability and

compliance

• Efficiency and Effectiveness of Instructional Leadership Teams (ILT) • District Level • Building Level • Content/Grade Level

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• Academic Achievement • Continued implementation of Reading Wonders/Wonder

Works/Maravillas • Continued alignment within P-12 mathematics • Intentional use of English Language Proficiency Standards

in all content areas • Secondary ELA Curriculum Adoption

• Social/Emotional Support • PBIS: Positive Behavior Intervention and Supports • Tier II and Tier III student support teams • Poverty training/awareness

Student Enrollment

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Actual Actual Actual Actual Budget2012/13 2013/14 2014/15 2015/16 2016/17

Kindergarten 1,361.12 1,359.71 1,340.77 1,301.11 1,320.00 Grade 1 1,248.50 1,358.30 1,316.00 1,310.00 1,300.00 Grade 2 1,168.60 1,248.50 1,351.20 1,309.98 1,312.00 Grade 3 1,172.30 1,156.69 1,240.53 1,330.14 1,312.00 Grade 4 1,125.50 1,163.20 1,152.85 1,220.79 1,330.00 Grade 5 1,101.40 1,120.90 1,176.40 1,141.69 1,222.00 Grade 6 1,160.08 1,096.14 1,096.17 1,179.20 1,145.00 Grade 7 1,032.51 1,144.17 1,104.29 1,087.94 1,180.00 Grade 8 1,020.21 1,006.68 1,141.75 1,093.04 1,085.00 Grade 9 1,095.86 1,130.73 1,149.63 1,283.67 1,237.00 Grade 10 1,113.78 1,062.32 1,137.24 1,152.47 1,286.00 Grade 11 1,156.19 1,135.69 1,152.03 1,061.63 1,138.00 Grade 12 1,357.49 1,314.01 1,400.02 1,139.30 1,040.00 Running start 72.64 94.62 - 97.48 111.00 Dropout Reengagement - - - 58.75 59.00 ALE - 145.99 - 153.61 154.00 Total 15,186.18 15,537.65 15,758.88 15,920.80 16,231.00

Staffing – Certificated FTE

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Salary for persons who hold a professional education certificate issued by the Office of Superintendent of Public Instruction

10/11 11/12 12/13 13/14 14/15 15/16 16/17Budget 943.030 970.496 984.738 988.031 1018.16 1058.295 1096.612Actual 961.941 978.497 988.424 1006.348 1015.66 1069.3953

940

960

980

1000

1020

1040

1060

1080

1100

Staffing – Classified FTE

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Salary for persons in positions that are not certificated, such as para-educators, office/clerical staff, bus drivers, cooks, maintenance staff and custodians

10/11 11/12 12/13 13/14 14/15 15/16 16/17Budget 565.230 582.319 581.845 592.908 595.157 661.449 670.383Actual 584.350 574.410 593.218 595.805 617.416 666.301

540

560

580

600

620

640

660

680

General Fund Revenue & Expenditure

Executive Summary

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Excess/DESCRIPTION REVENUE EXPENDITURES (Deficit)

BASIC EDUCATION PROGRAMS - LEVY & STATE FUNDEDREGULAR INSTRUCTION $96,133,593

DISTRICT WIDE SUPPORT SERVICES $24,683,305 $121,748,666 $120,816,898 $931,768

SPECIAL EDUCATION - LEVY & STATE FUNDED $20,847,637 $25,004,912 ($4,157,275)

VOCATIONAL EDUCATION INSTRUCTION $7,053,923 $7,051,730 $2,193

SKILLS CENTER INSTRUCTION $3,581,637 $3,410,396 $171,241

STATE & FEDERAL GRANTS & SELF-FUNDED PROGRAMS $32,234,330 $31,380,264 $854,066

FOOD SERVICES PROGRAM $9,438,539 $9,023,607 $414,932

PUPIL TRANSPORTATION OPERATIONS $2,921,525 $3,571,257 ($649,732)

TOTALS $197,826,257 $200,259,064 ($2,432,807)

TRANSFER- CAPITAL PROJECTS FUND ($4,500,000)TRANSFER- DEBT SERVICE FUND ($700,000)

NET REVENUES / (EXPENDITURES) ($7,632,807)

Expenditures by Program

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Actual Actual Actual Budget BudgetPROGRAM 2012/13 2013/14 2014/15 2015/16 2016/17

Regular Instruction (00) $77,107,422 $83,371,542 $83,940,333 $89,459,103 $96,133,585% of Total Budget 48.3% 48.8% 46.4% 47.9% 48.0%

Federal Stimulus (11/12/14/18/19) $67,881 $92 $0 $0 $0% of Total Budget 0.0% 0.0% 0.0% 0.0% 0.0%

Special Education State (20) $19,587,289 $20,817,008 $20,847,738 $23,256,255 $25,004,919% of Total Budget 12.3% 12.2% 11.5% 12.8% 12.5%

Vocational Instruction (30) $6,384,933 $6,122,301 $6,900,352 $6,626,758 $7,051,728% of Total Budget 4.0% 3.6% 3.8% 3.5% 3.5%

Skills Center Instruction (40) $3,827,617 $3,960,221 $4,016,847 $3,233,970 $3,410,395% of Total Budget 2.4% 2.3% 2.2% 1.7% 1.7%

Compensatory Programs (50/60) $20,444,120 $18,601,710 $23,497,617 $24,462,935 $23,804,274% of Total Budget 12.8% 11.5% 11.1% 11.6% 11.9%

Other Instructional Programs (70) $890,639 $986,820 $839,645 $7,077,434 $7,149,303% of Total Budget 0.6% 0.6% 0.5% 3.8% 3.6%

Community Services (80) $187,590 $331,795 $387,397 $407,244 $426,690% of Total Budget 0.1% 0.2% 0.2% 0.2% 0.2%

Support Services (90) $31,108,316 $36,720,436 $40,485,999 $34,157,607 $37,278,170% of Total Budget 19.5% 21.5% 22.4% 18.5% 18.6%

TOTAL EXPENDITURES $159,605,807 $170,911,925 $180,915,928 $188,681,306 $200,259,064

Expenditures By Activity…

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Actual Actual Actual Budget Budget2012/13 2013/14 2014/15 2015/16 2016/17

TEACHING ACTIVITIES27 - Teaching $90,584,925 $95,350,115 $98,986,111 $112,209,911 $117,412,63828 - Extracurricular $2,344,426 $2,496,906 $2,571,238 $2,706,151 $2,811,950TOTAL TEACHING ACTIVITIES $92,929,351 $97,847,021 $101,557,350 $114,916,062 $120,224,588

TEACHING SUPPORT 22 - Learning Resources $2,772,001 $2,776,554 $2,628,672 $2,727,879 $2,803,07924 - Guidance and Counseling $4,394,974 $4,573,391 $5,169,292 $5,633,584 $5,919,31625 - Pupil Management & Safety $1,445,327 $1,679,761 $1,736,823 $1,600,965 $1,621,56626 - Health Services $5,240,502 $6,247,877 $6,474,439 $6,994,495 $7,427,15029 - Payments to Other School District $0 $3,075 $0 $0 $031 - Instructional PD $7,479,148 $6,408,818 $5,860,437 $6,058,777 $6,225,54332 - Instructional Technology $80,604 $76,645 $106,695 $67,830 $42,55733 - Curriculum $0 $0 $1,586,748 $929,472 $2,746,300TOTAL TEACHING SUPPORT $21,412,556 $21,766,121 $23,563,106 $24,013,002 $26,785,511

Expenditures By Activity…

14 Negative amounts are journal vouchered and billed to the requesting department


OTHER SUPPORT ACTIVITIES42 - Food Costs $226,385 $888,914 $707,544 $0 $340,86844 - Food Services' Operations $7,545,325 $7,380,296 $7,394,237 $7,843,089 $8,339,56649 - Food Services' Catering ($1,269) ($6,378) ($2,284) ($5,000) ($5,000)52 - Transportation Operations $2,478,155 $2,338,060 $2,439,737 $2,816,375 $2,822,84953 - Transportation Maintenance $556,161 $412,946 $330,030 $592,903 $541,55056 - Transportation Insurance $93,079 $105,997 $107,752 $110,180 $116,50059 - Transportation In-District Transfers ($632,053) ($361,741) ($447,277) ($408,000) ($408,000)62 - Grounds Maintenance $711,630 $2,624,610 $8,721,020 $909,940 $1,251,98363 - Operation of Buildings - Custodial $4,651,281 $5,034,716 $5,067,176 $5,380,378 $5,596,88764 - Maintenance Department $3,212,650 $4,893,553 $3,051,504 $2,841,754 $3,095,94065 - Utilities $3,290,383 $3,769,964 $3,662,493 $3,646,000 $3,826,60067 - Building Security $30,656 $69,971 $40,300 $52,000 $72,00068 - Insurance $790,842 $955,440 $973,446 $1,008,000 $1,370,00072 - Information Systems $2,814,083 $3,116,557 $3,038,818 $3,539,779 $4,047,83073 - Printing ($1,997) ($7,998) ($13,557) $23,274 $23,38374 - Warehousing and Distribution $298,058 $282,511 $331,903 $325,783 $327,766TOTAL OTHER SUPPORT ACTIVITIES $26,063,369 $31,497,418 $35,402,841 $28,676,455 $31,360,722

Expenditures By Activity

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UNIT ADMINISTRATION23 - Principal's Office $9,524,236 $9,829,479 $10,503,750 $10,703,525 $10,847,974

CENTRAL ADMINISTRATION11 - Board of Directors $481,318 $354,504 $276,586 $433,736 $418,57312 - Superintendent's Office $1,150,112 $1,227,699 $1,267,241 $1,212,324 $1,244,70813 - Business Office $1,575,570 $1,563,311 $1,587,277 $1,590,245 $1,768,88014 - Human Resources $749,427 $917,434 $990,664 $977,996 $1,179,97015 - Public Relations $203,571 $196,235 $183,751 $184,978 $195,80221 - Supervision - Instruction $4,194,169 $4,384,013 $4,387,532 $4,691,597 $4,865,29241 - Supervision - Food Services $392,827 $359,153 $271,518 $339,596 $348,17351 - Supervision - Transportation $460,013 $442,459 $408,791 $445,907 $498,35861 - Supervision - Maintenance/Operations $469,288 $527,078 $500,019 $495,847 $520,51385 - Debt-Related Expenditures $0 $0 $15,500 $0TOTAL CENTRAL ADMINISTRATION $9,676,295 $9,971,886 $9,888,881 $10,372,226 $11,040,269

Expenditures By Object…

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Certificated Salaries – salary for persons who hold a professional education certificate issued by the Office of Superintendent of Public Instruction Classified Salaries – salary for person in positions that are not certificated, such as para-educators, office/clerical staff, bus drivers, cooks, maintenance staff and custodians Employee Benefits – employee payroll-generated benefits and employer taxes, including Social Security, Medicare, state retirement, unemployment insurance, workers’ compensation, and health care

Actual Actual Actual Budget BudgetOBJECT 2012/13 2013/14 2014/15 2015/16 2016/17

2 - Certificated Salaries $69,609,691 $71,054,497 $73,898,232 $78,004,999 $81,352,593% of Total Budget 43.61% 41.58% 40.86% 41.34% 43.12%

3 - Classified Salaries $24,901,076 $25,197,355 $27,028,924 $28,385,748 $29,628,641% of Total Budget 15.60% 14.74% 14.94% 15.04% 15.70%

4 - Employee Benefits $33,765,984 $36,634,962 $38,849,230 $44,093,856 $45,301,159% of Total Budget 21.16% 21.43% 21.47% 23.37% 24.01%

TOTAL $128,276,752 $132,886,815 $139,776,387 $150,484,604 $156,282,393


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Supplies/Materials – supplies, instructional resources - expendable and consumed in use such as textbooks, computers and related supplies, office supplies, on-line assessment and testing Purchased Services – services from independent contractors or service providers (not district employees) that are rendered to the school district under expressed or implied contracts, i.e., training consultants for staff development, conference registration, and printer/copier repair


5 - Supplies / Materials $9,201,817 $12,528,585 $10,464,443 $13,112,270 $17,316,819% of Total Budget 5.77% 7.33% 5.78% 6.95% 9.18%

7 - Purchased Services $21,341,203 $22,330,441 $21,953,563 $23,597,462 $24,422,556% of Total Budget 13.37% 13.07% 12.13% 12.51% 12.94%

TOTAL $30,543,020 $34,859,026 $32,418,006 $36,709,732 $41,739,375


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Travel – travel authorized by policies of the school district. Does not include pupil transportation Capital Outlay – capitalized equipment and improvements to buildings and/or grounds infrastructure. Equipment is defined as an item having a useful life of more than one year, such as lawn mowers, snow blowers, district vehicles. Improvement to buildings and/or grounds are defined as those expenditures that materially increase the value or useful life of the building or grounds facility.


8 - Travel $534,308 $682,036 $599,428 $1,118,975 $1,575,297% of Total Budget 0.33% 0.40% 0.33% 0.59% 0.83%

9 - Capital Outlay $251,716 $2,484,048 $8,122,106 $367,995 $661,999% of Total Budget 0.16% 1.45% 4.49% 0.20% 0.35%

TOTAL $786,024 $3,166,084 $8,721,534 $1,486,970 $2,237,296

MSOC Disclosure*

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MSOC Funding (from F-203)Regular Instruction (Column A) 17,292,194$ Grades 9-12 Additional (Column I) 790,018$ * Total MSOC Allocation 18,082,211$

Expenditures (from F-195) Totals Prg 01 Prg 02 Prg 03 Prg 97Object 5 - totals 11,223,927$ 9,079,052$ 6,000$ 5,000$ 2,133,875$ Object 7 - totals 13,926,489$ 4,753,098$ 407,500$ 103,000$ 8,662,891$ Object 8 - totals 322,238$ 248,848$ 250$ -$ 73,140$ Object 9 - totals 573,665$ 27,665$ 46,000$ -$ 500,000$ * Total Budgeted 5-9 Expenditures 26,046,319$

* Difference (7,964,108)$ *As required per Supplemental Budget ESHB 2376

Includes Transfers

2012/13 2013/14 2014/15 2015/16 2016/17Actual Actual Actual Budget Budget

Expenses 162,605,807 171,911,925 180,915,928 191,408,494 205,459,064Revenue 156,520,371 164,497,459 184,938,080 191,585,144 197,826,257

150

160

170

180

190

200

210M

illion

s

Expenditures / Revenue

2012/13 2013/14 2014/15 2015/16 2016/17Actual Actual Actual Budget Budget

Fund Balance 19,241,742 11,827,276 15,849,428 13,676,650 16,867,193

0

5

10

15

20

25

30

Millio

ns

Fund Balance

2012/13 2013/14 2014/15 2015/16 2016/17Actual Actual Actual Actual Budget

Enrollment 15,186 15,538 15,759 15,921 16,231

14,800

15,200

15,600

16,000

16,400

Enrollment

General Fund Recap

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Beginning Fund Balance $25,327,178 $19,241,742 $11,827,276 $13,500,000 $24,500,000

Revenue $156,520,371 $164,497,459 $184,938,080 $191,585,144 $197,826,257 Expenditures ($159,605,807) ($170,911,925) ($180,915,928) ($188,681,306) ($200,259,064)

Transfer to Trans. Vehicle Fund ($2,000,000)Transfer to Capital Projects ($1,000,000) ($1,000,000) ($1,900,000) ($4,500,000)

Transfer to Debt Service ($827,188) ($700,000)

Ending Fund Balance $19,241,742 $11,827,276 $15,849,428 $13,676,650 $16,867,193Percentage of Expenditures 12.06% 6.92% 8.76% 7.25% 8.40%

ASB Fund Recap

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The ASB fund is financed, in part, by the establishment and collection of fees from students and non-students as a condition of their attendance at any optional non-credit extracurricular event of the district. As a special revenue fund, the ASB fund is under the control, supervision, and approval of the Board of Directors, and the school district legally owns the resources accounted for in the ASB fund.


Beginning Fund Balance $456,486 $480,133 $485,017 $359,741 $401,699

Revenue $595,619 $662,529 $613,590 $829,863 $873,141 Expenditures ($571,972) ($657,645) ($663,026) ($878,706) ($857,327)

Ending Fund Balance $480,133 $485,017 $435,581 $310,898 $417,513

Debt Service Fund

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Washington State law requires that a fund be established in the county treasury for the redemption of outstanding bonds and payment of interest. The County Treasurer also handles disbursement for the district. Provisions must be made annually for the making of a levy sufficient to meet payment of principal and interest. The County Treasurer holds collected levy monies in authorized interest earning accounts and/or securities until bond maturity or interest payment date. Expenditures include payments for: $99.8M voted debt $ 7.3M non-voted debt

Debt Service Fund Recap

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Revenue $7,936,701 $7,941,797 $8,164,608 $8,241,500 $8,244,250Other Financing Sources $0

Transfer From General Fund $0 $0 $827,188 $700,000 Expenditures ($6,591,196) ($6,610,556) ($6,810,231) ($9,080,795) ($8,965,000)

Ending Fund Balance $4,595,637 $5,926,878 $7,281,255 $7,230,893 $9,199,250*Includes $5,076,029 Bond Sinking Fund

*

Capital Projects Fund Recap

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The Capital Projects Fund includes all monies and resources set aside for the construction of buildings, certain purchases of new equipment, conducting energy audits, and making capital improvements to buildings. The Capital Projects Fund also pays for the replacement of roofs, carpets, and services systems. This fund usually includes the proceeds of the sale of bonds, state matching funds where applicable, transfers from the General Fund, special levies, and investment earnings.



Revenue $64,142,308 $35,298,806 $26,824,113 $6,402,000 $20,000Other Financing Sources

Transfer From General Fund $1,000,000 $1,000,000 $0 $0 $4,500,000 Expenditures ($101,383,336) ($40,358,726) ($31,177,581) ($9,300,000) ($8,500,000)

Ending Fund Balance $16,727,723 $12,667,803 $8,314,335 $1,155,000 $1,780,000

Transportation Vehicle Fund Recap

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The Transportation Vehicle Fund is provided to account for the state reimbursement to school districts for depreciation of approved school busses, and for the purchase and major repair of pupil transportation equipment.


Beginning Fund Balance $564,391 $2,908,611 $1,381,258 $606,419 $1,156,641

Revenue $344,220 $450,737 $498,125 $552,500 $538,070Other Financing Sources $8,790 $19,300

Transfer From General Fund $2,000,000 Expenditures $0 ($1,986,880) ($1,292,261) ($1,100,000) ($1,644,711)

Ending Fund Balance $2,908,611 $1,381,258 $606,422 $58,919 $50,000

Thank you to the following people…..

Becky Nissen, Financial Services Director Nancy Hummel, Financial Services Administrative Assistant

Sagrario Jimenez, Grants Accountant Cheri Richardson, ASB Accountant Monette Dennis, Payroll Director

Shari Chapman, HR Program Supervisor Shirley Martin, HR Certificated Staff Specialist Cindy Melcher, HR Classified Staff Coordinator

Alicia Jacob, Assistant Superintendent Teaching & Learning Directors & Support Staff

Nancy Byers, Special Education Services Executive Director Sandy Baxter, Special Education Fiscal Coordinator

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Documents

Yakima School District...Teaching & Learning Focus for 2016-17 • Intentional Data Reviews • Focused on District Goals • Connection to plans, accountability and compliance •