BELLEVUE SCHOOL DISTRICT BUDGET 2009-10
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Transcript BELLEVUE SCHOOL DISTRICT BUDGET 2009-10
BELLEVUE SCHOOL
DISTRICT BUDGET
2009-10
BOARD PRESENTATION
AUGUST 18, 2009
WHAT IS A BUDGET?
A plan which describes anticipated revenue and
expenditures for a fixed time period.
An indication of the District’s mission, goals and
priorities by how it allocates its anticipated revenues.
A plan to maintain expenditures within available
revenue with an adequate fund balance to respond
to unanticipated conditions.
What Comprises Revenue?
State funding is either general apportionment
based on student enrollment and the placement
of a district’s certificated staff on the state salary
schedule or categorical funding for specific
programs (based on enrollment) such as special
education, ESL, gifted and CTE.
At the time the budget is prepared, student
enrollment and staff placement can only be
estimates based on a district’s enrollment
projections and the anticipated education and
experience of its certificated staff.
ENROLLMENT
Our enrollment projections for 2009-10
anticipate an increase of 129 students over the
2008-09 school year. This is called our 100%
enrollment projection. For budget purposes, in
order to provide expenditure capacity without the
need for a formal budget revision, our budget is
built using an enrollment figure of 102% of our
projection. However, until school starts and our
actual enrollment is known, we hire certificated
staff based on 98% of our projection.
State General and Categorical Funding
For 2009-10 the state general apportionment
and special purpose categorical funding is
budgeted to be $99,525,582 or 57.5% of our
total revenue.
This figure includes a reduction of $7.4M in
class size reduction funds from I-728 and a
loss of almost $300,000 in math and science
professional development money.
ADDITIONAL REVENUE SOURCES
Local levy
Federal
9.6%
$16,546,747
Includes $4.8M in federal stimulus
funds – Title I, special ed, tech
and McKinney Vento (homeless)
Tuition, fees, rent, childcare,
food service, transportation
fees, donations 9.7%
$16,756,238
Other Districts and
CPF Transfer
2.2%
$ 3,827,686
21%
$36,273,200
TOTAL BUDGETED REVENUE
The total budgeted revenue for 2009-10 is:
$172,929,453
EXPENDITURES BY PROGRAM
Basic Education
Special Education
Support Services
$90,402,171
$19,245,206
$34,081,777
52.89%
11.26%
19.94%
Building maintenance, grounds, information systems, warehouse, food services, pupil
transportation, business office, human resources, printing
CTE (inc skill center)
Compensatory Ed
$ 4,936,761
$ 9,741,731
2.89%
5.70%
$ 2,639,954
1.54%
Childcare, Facility Rental $ 5,146,968
3.01%
Federal Stimulus
2.77%
Title, LAP, ESL, Head Start
Other Instructional
Summer school, gifted, full day K
$ 4,726,173
EXPENDITURES BY ACTIVITY
Teaching
Teaching Support
Other Support
Building Adm
Central Adm
$110,807,161
$ 13,779,010
$ 29,448,921
$ 8,001,138
$ 8,875,511
64.83%
8.06%
17.23%
4.68%
5.19%
EXPENDITURES BY OBJECT
Certificated Salaries
Classified Salaries
Benefits/Payroll Taxes
Supplies, Materials
Purchased Services
Travel
Capital Outlay
$79,097,495
$27,417,852
$33,283,050
$11,701,455
$18,413,844
$ 378,749
$ 619,296
46.28%
16.04%
19.47%
6.85%
10.77%
.22%
.36%
TOTAL BUDGETED EXPENDITURES
The total budgeted expenditures for 2009-10
are:
$170,911,741
2009-10 EXPENDITURE CHANGES
IN ACTUAL BUDGETED DOLLARS
Certificated staff supplemental contracts enriched by the
equivalent of 3 days at per diem (1.5% salary increase).
Then the State eliminated one of the two learning
improvement days (a .5% salary decrease) for a 1% net
gain.
Health benefit costs, state unemployment insurance
premiums, the mandatory retiree carve out and use of
sick leave for maternity and childcare leaves are all
increased costs in 2009-10.
Budget for utilities increased $300,000.
BUDGETED DOLLAR CHANGES
With enrollment held steady, certificated
instructional staff were decreased by 61 FTE
for a total savings of $4.3 to $4.5M.
2.0 FTE administrative reductions for a total
savings of $236,000.
4.0 FTE classified staff reductions in central
departments for a total savings of $238,000.
ANTICIPATED CHANGE IN
DISTRICT FUND BALANCE
Actual Fund Balance 9/1/08
2008-09 Year Projection
Estimated Resources
171,384,015
Estimated Expenses 168,463,476
Resources Over Expenses (Fund Balance Increase)
Estimated Fund Balance 8/31/09
2009-10 Year Budget --Estimated Resources172,929,453
Estimated Expenses 170,911,741
Resources Over Expenses (Fund Balance Increase)
Estimated Fund Balance
8/31/10
8,742,712/170,911,741 = 5.1%
$3,804,461
$2,920,539
$6,725,000
$2,017,712
$8,742,712