Transcript Budgeting and Reporting

WSSDA Webinar
March 27, 2014
Barbara Posthumus, Director of Business Services
Lake Washington School District
[email protected]
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School Funding History
Sources of Revenue
Funding Model
Budgeting
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Article IX
“It is the paramount duty of the state to
make ample provisions for the education of
all children residing within its borders,...”
• Doran Decisions 1977-1988
• Tasks the Legislature with defining “basic education”
• ESHB 2261
• Establishes prototypical school model & establishes QEC
• SHB 2776
• Creates new school funding allocation model
• McCleary Decision 2010
• Confirms state funding is not ample, it is not stable, it is not dependable
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Doran I - 1977
◦ the level of funding provided by the state.... was
not fully sufficient..
◦ legislature had not defined basic ed or provided
fully sufficient funding without reliance on special
excess levies
◦ led to Basic Ed Act of 1977 which established
revised funding formula, substantially increased
state funding, and limited amount and purpose of
special levies.
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Doran II - 1983
◦ duty to fully fund includes not only basic ed act
also: special education; transitional bilingual;
remediation; transportation for some pupils.
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Doran III - 1988
◦ required establishment of some form of “safety net”
in special education
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ESHB 2261 passed in 2009
◦ Defines new programs of Basic Education, while
mandating that no new requirements shall be
implemented without associated funding.
◦ Adopts prototype schools funding model.
◦ Establishes that programs shall be fully funded by the
2018-19 school year.
◦ Establishes a new funding formula for Pupil
Transportation, to begin during or before 2013.
◦ Created the Quality Education Council (QEC) to develop
and implement workgroups on funding formulas, data
governance, levy, compensation
◦ Creates a roadmap for work groups to define the details
of the funding formulas.
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SHB2776 passed in 2010
◦ Implements the new funding structure for education
as proposed by the QEC and the Funding formula
technical workgroup
◦ New funding structure to begin Sept 2011
◦ New structure only - no new dollars
◦ Creates timeline for funding phase-in and 2018
deadline for full funding
◦ Funding shall be for allocation purposes only
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More funding must begin in 2012-13
Full Day Kindergarten fully funded statewide
by 2017-18
K-3 Class Size Reduction fully funded by
2017-18
Materials, Supplies and Operating Costs fully
funded by 2015-16
Transportation fully funded by 2014-15
 McCleary
2010
o The Washington State Supreme Court issued a ruling that the
state is not complying with its constitutional duty to “make
ample provision for the basic education of all children in
Washington.”
o Court recognized the Legislature had enacted “a promising
reform package” in its 2009 education reform bill and
indicated that legislation, if funded, “will remedy deficiencies
in the K-12 funding system.”
o Court deferred to the Legislature to determine how to meet its
constitutional duty, but retained jurisdiction over the case to
“facilitate progress in the state’s plan to fully implement the
reforms by 2018.”
Real Estate Public Utility
3%
Excise Tax
3%
Other
12%
Use Tax
3%
Retail Sales
45%
Property Tax
13%
B&O Tax
21%
Source: Organization and Financing of Washington
Public Schools May 2013
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Natural
Resources
Other
1%
7%
Public
Human
Schools
Services
44%
37%
Government
Oper.
Higher Ed
3%
8%
Source: Organization and Financing of Washington
Public Schools May 2013
13
Other Local
1%
Federal
10%
Local
Property
Tax/Levy
23%
State BEA
66%
(apportionment)
Source: Organization and Financing of Washington
Public Schools May 2013
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Largest Revenue source for school districts
Basic Education
Categorical
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Special Education
Highly Capable
Learning Assistance Program
Bilingual Instruction
Transportation
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Enrollment is the largest driver of revenue
Key to positive or negative impacts to budget
Prototypical Model
Enrollment
Staffing
Funding
Staff Mix (levels of education and experience
of your teachers) drive funding
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Fixed theoretical school size used for
modeling purposes
Funding formula assumptions are based upon
prototypical school
Class size assumptions are different based
upon grade and subject
Planning time for teachers is factored in for
determination of class size
Category
Base Enroll
Elem K-6
Middle 7-8
High 9-12
400
432
600
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Certificated Instructional Staffing (CIS)
Legislative class size allocations plus
planning time equals teachers
Students
per staff
% Increase
in Teachers
to Cover
Planning
Elem Gr K-3
25.23 15.5%
Elem Gr 4-6
27.00 15.5%
Middle Gr 7-8
28.53 20.0%
High Gr 9-12
28.74 20.0%
K-1 High
Poverty
20.30 20.0%
Gr 2-3 High
Poverty
24.10 20.00
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Other cert staff based on prototypical school
model.
Elem K-6
Middle 7-8
High 9-12
400
432
600
Librarian
.663
.519
.523
Counselor
.493
1.216
2.539
Nurse
.076
.060
.096
Social Workers
.042
.006
.015
Psychologists
.017
.002
.007
Per Prototypical School
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Classified Staff (CIS)
Elem K-6
Middle 7-8
High 9-12
District Wide
400
432
600
Per 1,000
students
.936
.700
.652
Office Support
2.012
2.325
3.269
Custodians
1.657
1.942
2.965
.079
.092
.141
Per Prototypical School
Teaching Assistance
Student & Staff Safety
Family Involvement
Coord.
Technology
Facilities/Maint./Grounds
Warehouse/Mechanics
Central classified
administration
.0825
.628
1.813
.332
5.3% of staff
units x 74.5%
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Certified Administration Staff (CAS)
Per Prototypical School
Principal
Elem K-6
Middle 7-8
High 9-12
400
432
600
1.253
1.353
1.880
District Wide
Central Administration
5.3% of
staff units
x 25.5%
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LAKE WASHINGTON SCHOOL DISTRICT
BASIC ED STAFFING
2013-14 Actual
Elem
Grades K-6
Middle
High
Grades 7-8 Grades 9-12
Ratios
Certificated
Grade K-3
Grad K-1 High Poverty
Grad 2-3 High Poverty
Grade 4
Grade 5-6
Grade 7-8
Grades 9-12
25.23
20.85
24.10
27.00
27.00
Per Prototypical School
Librarian
Counselor
School Nurses
Social Workers
Psychologists
400
0.663
0.493
0.076
0.042
0.017
432
0.519
1.216
0.060
0.006
0.002
600
0.523
2.009
0.096
0.015
0.007
Principals
1.253
1.353
0.936
2.012
1.657
0.079
0.0825
0.700
2.325
1.942
0.092
Classified
Teaching Assistance
Office Support
Custodians
Student & Staff Safety
Family Involvement
28.53
28.74
Districtwide
Technology
Facilities/Maint/Grounds
Warehouse/Mechanics
Cert Admin
Classified Admin
All staff calc
CLS staff calc
15.5%
15.5%
15.5%
15.5%
15.5%
20.0%
20.0%
Elem
Grades K-6
Staff FTE
Certificated
Grade K-3
Grad K-1 High Poverty
Grade 2-3 High Poverty
Grade 4
Grade 5-6
Grade 7-8
Grades 9-12
Subtotal
Middle
High
Grades 7-8 Grades 9-12
352.360
0.000
0.000
94.637
174.988
156.475
243.120
Total
352.360
0.000
0.000
94.637
174.988
156.475
243.120
1,021.580
1,000
Librarian
Counselor
School Nurses
Social Workers
Psychologists
Subtotal
Total Cert Staff
23.205
17.255
2.660
1.470
0.595
4.469
10.472
0.517
0.052
0.017
5.075
19.496
0.932
0.146
0.068
32.749
47.223
4.109
1.668
0.680
86.429
1,108.009
1.880
Principals
43.855
11.651
18.245
73.751
0.652
3.269
2.965
0.141
Classified
Teaching Assistance
Office Support
Custodians
Student & Staff Safety
Family Involvement
32.760
70.420
57.995
2.765
2.887
6.028
20.022
16.724
0.792
6.327
31.724
28.774
1.368
45.115
122.166
103.493
4.925
2.887
278.586
1,460.346
5.3%
5.3%
0.065699
0.014484
Planning
Time
0.063788
0.014485
0.628
1.813
0.332
25.47%
74.53%
Total School Staff
Districtwide
Technology
Facilities/Maint/Grounds
Warehouse/Mechanics
Cert Admin
Classified Admin
Total Cert Instructional Staff
Total Cert Administrative Staff
Total Classified Staff
14.785
42.683
7.816
20.595
60.264
1,108.009
94.346
404.134
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Certified staffing FTE and Staff Mix (levels of
education and experience of your teachers)
drive funding. Cert FTE multiplied by state
salary allocation equals funding
Classified and Administration FTE multiplied
by average state salary allocation equals
funding
Some districts are grandfathered at higher
amounts
Salaries drive mandatory benefits and medical
benefits
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2014-15 Level
Technology
Utilities and Insurance
Curriculum and Textbooks
Other Supplies and Library Materials
Instructional Professional Development
Facilities Maintenance
Security and Central Office
Total
$89.13
$242.17
$95.69
$203.16
$14.80
$119.97
$83.12
$848.04
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Substitutes
Career and Technical Education (Vocational
Education)
Small Schools Districts – special allocations
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Special Education
◦ Funded based on a % of basic ed
◦ Birth to Pre-Kindergarten=115%
◦ Kindergarten to age 21 =93.09%
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Learning Assistance Program (LAP),
Transitional Bilingual (ELL) and Highly
Capable
◦ Provides funding for additional hours of instruction
◦ Formula drives cert teachers
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Transportation
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Local Levy
◦ Must be voted on by community at least every four
years
◦ Amount that can be collected is capped by state
formula
◦ Increased from 24% to 28% in 2011
◦ Set to sunset after 2017
◦ Some districts are grandfathered at higher
percentage
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Levy Equalization
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Special Education IDEA
Vocational Education
Title I (Remediation)
Title II (Professional Development)
Title III (Limited English Proficiency)
Free and Reduced Lunch Funding
Head Start
Other Grants
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Investment earnings
Fee programs – all day kindergarten, sports
participation, food services, summer school
Grants and donations
Rentals and leases – facilities use
Revenue from other school districts
Fines and fees from students (workbooks, supply
fees)
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Enrollment
Mid-Year Projections (Fund Balance)
Legislative Impact
Budget Preparation
Multi-year Budget Projection
Monitoring and Reporting
Reporting
Multi-Year
Projections
Enrollment
Mid-Year
Projections
Budget
Preparation
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Staffing drives 85% of budget
State defines format of budget
◦ Program – Activity - Object
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Transportation
/Food Srvs
8%
Community
Other Support
Svcs.
14%
Services
Other
Instruction
1%
Basic
1%
Education
54%
Compens.
Education
6%
Vocational
4%
Special
Education
12%
Source: Organization and Financing of Washington
Public Schools May 2013
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Capital Outlay
0%
Purchased
Services
Certificated
11%
Salaries
45%
Supplies and
Materials
6%
Employee
Benefits/Taxes Classified
21%
Salaries
17%
Source: OSPI Financial Summary 2011-12
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Date
Action
January
Next year Enrollment Projections Complete
Feb/Mar
Prepare Current Staffing Data
Mar/April
Departmental Budget Preparation
April
Staffing Allocations for next year developed
April/May
District Budget Advisory Process
April
Legislative Session Ends
May- early June
Balance Budget
May
Board Work Session Presentation
June
Prepare Budget Document an send draft to Board
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Date
Action
June 25
Board Meeting – Draft Budget Presentation
July 10
Final date to prepare budget and available to public
July 10
Final date to forward draft budget to ESD
July 20
Publish First Notice of Public Hearing
July 20
Final date to have copies of Budget available to
public (1st class districts) and due to ESD for review
July 27
Publish Second Notice of Public Hearing
August 6
Board Meeting – Public Hearing and Final Adoption
August 31
Final date to Adopt Budget (1st class districts)
Sept 3
Final date to forward budget to ESD (1st class
districts)
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Feedback
◦ What kind of public process will you have?
◦ Goals for next year
◦ Goals for long-term
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Questions
◦ How are contingencies built into budget?
◦ Does your district regularly do budget extensions?
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How do decisions today effect long-term
budget outlook?
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“A monthly budget status report for each fund shall be
prepared by the administration of each school district;
and a copy of the most current budget status reports
shall be provided to each member of the board of
directors of the district at the board's regular monthly
meeting. The report shall contain the most current
approved budget amounts by summary level accounts
and the fund balance at the beginning and end of the
period being analyzed….Also, as a part of the budget
status report, the administration shall provide each
member of the board of directors with a brief written
explanation of any significant deviations in revenue
and/or expenditure projections that may affect the
financial status of the district… “
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Meet with Business Manager
Ask about funding issues
Ask about budget preparation process
Ask about long-range financial picture
Ask about monthly board financial reports
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Organization and Financing of Washington Public
Schools
http://www.k12.wa.us/safs/PUB/ORG/13/Final%20Edi
tion%202013.pdf
A Citizen’s Guide to WA State K-12 Finance
http://www.leg.wa.gov/Senate/Committees/WM/Docu
ments/2014%20K12%20Citizens%20Guide.pdf
“A Brief History of Education Funding in WA State”
This is a one-page pictorial timeline of funding
http://www.k12.wa.us/Communications/PressRelease
s2014/EducationFundingChart.pdf
Quality Education Council (QEC) reports
http://www.k12.wa.us/QEC/default.aspx
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