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