FINANCIAL REPORTS as of MAY 2017 Submitted by: Annette Baker - - PowerPoint PPT Presentation

FINANCIAL REPORTS

as of MAY 2017

Submitted by: Annette Baker Director of Business Services And Tracy Patterson Assistant Superintendent of Business Operations

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Table of Contents

General Fund Budget information 3 Trends 4 Headcount Enrollment 5 FTE Enrollment 7 Budget Status 9 Expenditures by Program 10 Expenditures Other than Compensation 11 Salary & Benefit Expenditures 12 General Fund Budget Status 13 Capital Fund Budget Status 14 Debt Service Fund Budget Status 15 ASB Fund Budget Status 16 Transportation Vehicle Fund Budget Status 17 Cash Report (Reconciled to the County Treasurer) All Funds 18 Staffing Summaries Certificated 21 Classified 22 Glossary 23

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GENERAL FUND Budget Inf Information

** Excludes Sale of Equipment ** Excludes Transfers Out

68.8% 18.9% 10.5% 1.9%

2016-17 Budget General Fund Revenues

State Levy Federal Local

78.9% 12.9% 3.7% 4.5%

2016-17 Budget General Fund Expenditures

Basic Education Special Education Vocational Education Categorical

3

REVENUE AND EXPENDITURE TREND COMPARISONS 4 YEAR REVENUE TRENDS 4 YEAR EXPENDITURE TRENDS

$3,000,000 $6,000,000 $9,000,000 $12,000,000 $15,000,000 $18,000,000

Revenue Comparison

2013-14 2014-15 2015-16 2016-17 $3,000,000 $6,000,000 $9,000,000 $12,000,000 $15,000,000

Expenditure Comparison

2013-14 2014-15 2015-16 2016-17

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9303 9384 9392 9368 9357 9357 9315 9286 9282 9223 9,575 9,593 9,548 9,538 9,529 9,534 9,531 9,506 9,537 9,498 9,598 9,635 9,632 9,640 9,608 9,610 9,609 9,575 9,581 9,545 9,756 9,801 9,788 9,770 9,721 9,698 9,691 9,650 9,662 9,624 8900 9100 9300 9500 9700 9900 September October November December January February March April May June

South Kitsap School District Headcount Enrollment Comparison Report as of June 2017

13-14 Actual 14-15 Actual 15-16 Actual 16-17 Actual

June 2016 Headcount 9,545 June 2015 Headcount 9,498 June 2014 Headcount 9,223 June 2017 Headcount 9,624

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Enrollment Head Count Summary

June 01, 2017

School K 1 2 3 4 5 6 7 8 9 10 11 12 Total HC Prior Month Oct 1 Prior June Open Enroll Out of District

Burley-Glenwood 75 92 82 64 74 83 470 471 477 555 44 7 East Port Orchard 71 70 77 86 59 54 60 477 477 481 523 95 6 Hidden Creek 76 67 71 72 84 78 64 512 512 512 521 73 4 Manchester 70 48 60 46 57 43 45 369 370 358 347 30 1 Mullenix Ridge 69 67 82 67 84 78 83 530 531 527 514 161 3 Olalla 53 60 56 52 47 61 39 368 369 372 361 33 13 Orchard Heights 84 83 102 138 136 127 115 785 787 788 768 98 4 Sidney Glen 89 96 93 95 101 87 561 565 571 685 86 7 South Colby 54 59 52 59 51 50 63 388 388 380 399 65 1 Sunnyslope 104 92 91 70 74 74 505 509 499 504 21 3 745 734 766 749 767 735 469 4965 SUBTOTAL 4979 4965 5177 706 49 Cedar Heights 246 260 260 766 767 776 713 35 3 John Sedgwick 220 242 199 661 664 692 694 57 1 Marcus Whitman 236 235 220 691 692 699 719 49 3 246 716 737 419 2118 SUBTOTAL 2123 2167 2126 141 7 South Kitsap HS 1 3 1 1 1 2 4 277 708 622 547 2167 2174 2279 1847 11 Discovery 59 124 183 194 211 185 5 Explorer Academy 4 5 5 9 6 6 11 7 24 19 29 26 34 185 184 180 201 5 SK iGrad 1 1 2 6 10 6 5 8 5 10 7 6 12 9 28 297 738 709 711 2545 SUBTOTAL 2558 2670 2233 21 Adjustments 1

• 1
• 2

ALE 1 1

• 3
• 3
• 4

3

• 2

8 Kitsap Detention 1 1 1

• 1
• 3
• 3
• 4

SUBTOTAL 1

• 2

8 750 743 771 759 774 741 727 726 766 715 738 706 708 9624 TOTALS 9661 9800 9544

Running Start in College Head Count (not included above)

847 77

Bilingual Head Count (included above)* ALE Head Count (included above)* *Excludes adjustments School Full Time Part Time Total

Home Based 32 32 Explorer Academy 4 4 Discovery 2 2 South Kitsap HS 34 144 178 66 150 216

Bilingual Transitioned Out

126 35

School Total

183 Discovery 10 SK iGrad 185 Explorer Academy 378

Printed: 6/13/2017 8:13:39 AM

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9,359 9,393 9,387 9,398 9,367 9,374 9,369 9,326 9,322 9,294 9,556 9,594 9,582 9,566 9,512 9,494 9,492 9,444 9,451 9,413 9,584 9,589 9,587 9,579 9,566 9,553 9,537 9,500 9,430 9,400 8,900 9,000 9,100 9,200 9,300 9,400 9,500 9,600 9,700 9,800 September October November December January February March April May June

South Kitsap School District FTE Enrollment Comparison Report as of June 2017

14-15 Actual 15-16 Actual 16-17 Actual 16-17 Budgeted 16-17 Proj AAFTE

June 2017 FTE 9,413 2016-17 Budgeted AAFTE 9,330 2016-17 Projected AAFTE 9,400 June 2017 Headcount 9,624 Budgeted AAFTE 9,330

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Enrollment FTE Summary

June 01, 2017

School K 1 2 3 4 5 6 7 8 9 10 11 12 Total FTE Prior Month Oct 1 Prior June

Burley-Glenwood 74.03 91.03 82.00 63.03 74.00 82.06 466.15 466.21 471.24 548.35 East Port Orchard 71.00 70.00 77.00 86.00 59.00 54.00 60.00 477.00 477.00 481.00 522.03 Hidden Creek 76.00 67.00 71.00 72.00 84.00 78.00 63.02 511.02 511.02 512.00 521.06 Manchester 69.50 47.03 60.00 46.00 57.00 43.00 45.00 367.53 369.03 357.03 344.57 Mullenix Ridge 69.00 67.00 82.00 67.00 83.03 78.00 83.00 529.03 530.03 526.03 480.00 Olalla 53.00 59.03 56.00 52.00 47.00 61.00 39.00 367.03 368.03 372.02 360.03 Orchard Heights 84.00 83.00 102.00 138.00 136.00 127.00 115.00 785.00 787.00 788.00 766.56 Sidney Glen 89.00 95.06 93.00 95.00 101.00 87.00 560.06 564.06 570.06 684.03 South Colby 54.00 59.18 51.13 58.30 50.07 50.00 63.00 385.68 385.71 377.50 371.63 Sunnyslope 104.00 92.00 90.03 70.00 74.00 74.00 504.03 507.06 497.06 502.06 743.53 730.33 764.16 747.33 765.10 734.06 468.02 4952.53 SUBTOTAL 4965.15 4951.94 5100.32 Cedar Heights 244.80 260.20 260.10 765.10 766.10 774.50 709.80 John Sedgwick 218.60 241.40 200.00 660.00 663.00 689.00 694.85 Marcus Whitman 236.00 235.20 220.20 691.40 692.40 699.00 718.20 244.80 714.80 736.70 420.20 2116.50 SUBTOTAL 2121.50 2162.50 2122.85 South Kitsap HS 1.00 3.00 1.00 1.00 1.00 2.00 3.18 275.62 706.27 541.26 462.75 1998.08 2007.53 2109.81 1714.68 Discovery 58.40 119.33 177.73 187.93 210.40 180.64 Explorer Academy 4.00 4.82 5.00 9.00 6.00 6.00 10.00 6.80 22.30 16.32 26.30 19.54 27.87 163.95 163.52 160.95 175.70 SK iGrad 1.00 1.00 2.00 6.00 10.00 6.00 0.00 0.00 5.00 7.82 5.00 10.00 7.00 6.00 11.00 8.80 25.48 292.94 733.57 621.20 615.95 2349.76 SUBTOTAL 2364.98 2481.16 2071.02 Adjustments 1.00

• 1.00

0.00

• 0.12
• 0.79

0.00 ALE 0.00 0.00

• 2.40
• 3.00
• 5.40
• 0.97
• 3.01
• 1.00

Kitsap Detention 0.00 0.00 0.00 0.00 0.00 0.00 1.00 0.00 0.00

• 1.00
• 2.40
• 3.00
• 5.40

SUBTOTAL

• 1.09
• 3.80
• 1.00

748.53 739.15 769.16 757.33 772.10 740.06 723.82 723.60 762.18 712.14 733.57 618.80 612.95 9413.39 TOTALS 9450.54 9591.80 9293.19

Running Start in College FTE (not included above) Vocational FTE (included above)* ALE FTE (included above)* *Excludes adjustments School Voc FTE Non-Voc FTE Total

Home Based 4.66 24.40 29.06 Explorer Academy 1.60 2.13 3.73 Discovery 1.20 0.33 1.53 South Kitsap HS 10.14 151.42 161.56 17.60 178.28 195.88

7-8 Voc FTE 9-12 Voc FTE

84.50 521.80

School Total

177.73 Discovery 10 SK iGrad 163.95 Explorer Academy 351.68

Printed: 6/13/2017 8:14:05 AM

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SOUTH KITSAP SCHOOL DISTRICT MAY 2017 - YTD FUND BUDGET STATUS REPORTS 2015-16 YTD $ Monthly % 2016-17 YTD $ Monthly % % Budget 5/31/2016 Variance Budget Budget 5/31/2017 Variance Budget Year

General Fund

Beginning Fund Balance 8,900,000 $ 11,401,657 $ 2,501,657 $ 15,300,000 $ 17,397,860 $ 2,097,860 $ Revenues 110,693,601 86,625,748 (24,067,853) $ 78.26% 117,454,596 89,579,935 (27,874,661) $ 76.27% 75% Expenditures 108,896,404 74,476,922 (34,419,482) $ 68.39% 117,111,358 81,309,935 (35,801,423) $ 69.43% 75% Transfers Out 979,000 65,008 (913,992) $ 6.64% 1,357,000 490,029 (866,971) $ 36.11% 75% Ending Fund Balance 9,718,197 $ 23,485,476 $ 13,767,279 $ 14,286,238 $ 25,177,831 $ 10,891,593 $

Capital Projects Fund

Beginning Fund Balance 1,804,546 $ 2,103,340 $ 298,794 $ 1,823,000 $ 1,702,929 $ (120,071) $ Revenues 1,406,981 248,145 (1,158,836) $ 17.64% 1,406,981 275,825 (1,131,156) $ 19.60% 75% Expenditures 2,295,000 345,232 (1,949,768) $ 15.04% 1,500,000 129,040 (1,370,960) $ 8.60% 75% Transfers In 750,000

• (750,000)

$ 0.00% 800,000

• (800,000)

$ 0.00% 75% Transfers Out 396,000 305,853 (90,147) $ 77.24% 496,000 310,753 (185,247) $ 62.65% 75% Ending Fund Balance 1,270,527 $ 1,700,400 $ 429,873 $ 2,033,981 $ 1,538,961 $ (495,020) $

Debt Service Fund

Beginning Fund Balance 2,500 $ 1,975 $ (525) $ 1,984 $ 2,027 $ 43 $ Revenues 20 10 (10) $ 49.10% 20 13 (7) $ 66.05% 75% Expenditures 625,000 370,861 (254,139) $ 59.34% 628,000 375,781 (252,219) $ 59.84% 75% Transfers In 625,000 370,861 (254,139) $ 59.34% 628,000 375,781 (252,219) $ 59.84% 75% Ending Fund Balance 2,520 $ 1,985 $ (535) $ 2,004 $ 2,040 $ 36 $

ASB Fund

Beginning Fund Balance 704,696 $ 599,021 $ (105,675) $ 675,611 $ 592,311 $ (83,300) $ Revenues 1,495,662 853,679 (641,983) $ 57.08% 1,732,954 859,804 (873,150) $ 49.61% 75% Expenditures 1,711,412 693,535 (1,017,877) $ 40.52% 1,873,117 697,431 (1,175,686) $ 37.23% 75% Transfers In

• $
• $

75% Ending Fund Balance 488,946 $ 759,166 $ 270,220 $ 535,448 $ 754,684 $ 219,236 $

Transportation Vehicle Fund

Beginning Fund Balance 534,852 $ 483,876 $ (50,976) $ 688,950 $ 704,743 $ 15,793 $ Revenues 512,000 175 (511,825) $ 0.03% 965,000 441,613 (523,387) $ 45.76% 75% Expenditures 579,000 433,855 (145,145) $ 74.93% 1,350,000 1,038,498 (311,502) $ 76.93% 75% Ending Fund Balance 467,852 $ 50,196 $ (417,656) $ 303,950 $ 107,858 $ (196,092) $

Budget = School Board approved budget for fiscal year % Budget = the amount received / spent year-to-date as a percentage of the annual budget. Actual = Fiscal year-to-date totals to the date of the report. % Year = The months reported as a percentage of the 12-month fiscal year. $ Variance - The difference between the annual budget and year-to-date amounts.

$- $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000

4 Year Fund Balance Comparison

2013-14 2014-15 2015-16 2016-17

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General Fund Summary of Expenditures by Program FY 2016-17 REPORT DATE 5/31/2017 Revised Program Title Budget Current YTD Balance % To Date

01 BASIC EDUCATION 61,640,733 $ 4,883,105 $ 43,651,775 $ 17,988,958 $ 70.82% 02 ALT LEARN EXP 2,484,745 $ 195,207 $ 1,895,922 $ 588,823 $ 76.30% 21 HANDICAPPED 12,627,504 $ 1,060,852 $ 9,417,078 $ 3,210,426 $ 74.58% 22 INFANTS/TODDLERS 490,156 $ 74,379 $ 549,566 $ (59,410) $ 112.12% 24 HANDICAPPED, SUPPLEMENETAL 1,954,436 $ 151,042 $ 1,329,293 $ 625,143 $ 68.01% 29 FEDERAL IMPACT AID 60,000 $

• $

7,159 $ 52,841 $ 11.93% 31 CAREER & TECHNICAL 4,149,118 $ 301,496 $ 2,698,507 $ 1,450,611 $ 65.04% 34 MS CTE 461,486 $ 46,767 $ 365,826 $ 95,660 $ 79.27% 38 VOCATIONAL, FEDERAL 58,070 $ 5,901 $ 41,991 $ 16,079 $ 72.31% 51 DISADVANTAGED 2,198,230 $ 110,269 $ 1,063,241 $ 1,134,989 $ 48.37% 52 SCHOOL IMPROVEMENT 541,692 $ 2,723 $ 62,168 $ 479,524 $ 11.48% 55 LEARNING ASSISTANCE 2,012,505 $ 141,400 $ 1,145,184 $ 867,321 $ 56.90% 58 SPECIAL & PILOT PROGRAMS 499,370 $ 12,503 $ 50,537 $ 448,833 $ 10.12% 61 FEDERAL HEAD START 21,087 $ 1,202 $ 12,102 $ 8,985 $ 57.39% 64 LIMITED ENGLISH 16,734 $ 4,318 $ 11,742 $ 4,992 $ 70.17% 65 TRANSITIONAL BILINGUAL 97,923 $ 11,969 $ 99,583 $ (1,660) $ 101.70% 68 INDIAN ED 36,354 $ 2,950 $ 28,218 $ 8,136 $ 77.62% 73 SUMMER SCHOOL 46,659 $ 329 $ 329 $ 46,330 $ 0.71% 74 HIGHLY CAPABLE 764,685 $ 67,621 $ 618,829 $ 145,856 $ 80.93% 79 OTHER INSTRUCTIONAL 2,101,261 $ 22,602 $ 76,735 $ 2,024,526 $ 3.65% 86 COMMUNITY SCHOOLS 14,045 $ 27 $ 451 $ 13,594 $ 3.21% 89 OTHER COMMUNITY SERVICES 545,625 $ 58,216 $ 346,420 $ 199,205 $ 63.49% 97 SUPPORT SERVICES 15,123,825 $ 1,199,229 $ 11,283,420 $ 3,840,405 $ 74.61% 98 FOOD SERVICES 3,487,475 $ 291,744 $ 2,367,741 $ 1,119,734 $ 67.89% 99 PUPIL TRANSPORTATION 5,677,640 $ 417,424 $ 4,186,118 $ 1,491,522 $ 73.73%

***** REPORT TOTALS 117,111,358 $ 9,063,275 $ 81,309,935 $ 35,801,423 $ 69.43% General Fund Summary of Expenditures by Object FY 2016-17 REPORT DATE 5/31/2017 Object Title Budget Current YTD Balance % To Date

0000 DEBIT TRANSFERS 410,311 $ 64,701 $ 325,455 $ 84,856 $ 79.32% 1000 CREDIT TRANSFERS (400,478) $ (65,651) $ (329,192) $ (71,286) $ 82.20% 2000 CERTIFICATED SALARIES 50,240,821 $ 4,000,231 $ 36,911,713 $ 13,329,108 $ 73.47% 3000 CLASSIFIED SALARIES 17,158,309 $ 1,444,713 $ 12,870,085 $ 4,288,224 $ 75.01% 4000 EMPLOYEE BENEFITS 25,321,657 $ 2,083,060 $ 18,702,355 $ 6,619,302 $ 73.86% 5000 SUPPLIES& INST RESOURCES 10,897,782 $ 377,098 $ 4,329,890 $ 6,567,892 $ 39.73% 7000 CONTRACTUAL SERVICES 12,556,231 $ 1,119,926 $ 8,125,047 $ 4,431,184 $ 64.71% 8000 TRAVEL 494,454 $ 31,417 $ 236,475 $ 257,979 $ 47.83% 9000 CAPITAL OUTLAY 432,271 $ 7,780 $ 138,107 $ 294,164 $ 31.95%

***** REPORT TOTALS 117,111,358 $ 9,063,275 $ 81,309,935 $ 35,801,423 $ 69.43%

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General Fund

Comparison of Expenditures Other Than Compensation

Month YTD 2015-16 YTD 2016-17 Variance September 1,116,380 $ 761,307 $ (355,073) $ October 1,548,437 $ 1,336,693 $ (211,744) $ November 1,271,700 $ 2,120,339 $ 848,639 $ December 1,101,853 $ 1,081,893 $ (19,961) $ January 1,824,298 $ 1,563,767 $ (260,531) $ February 1,415,189 $ 1,351,271 $ (63,918) $ March 1,285,111 $ 2,072,168 $ 787,057 $ April 1,137,984 $ 1,003,074 $ (134,910) $ May 1,284,364 $ 1,535,271 $ 250,907 $ June 1,691,525 $ July 1,439,373 $ August 4,581,523 $

• $

Total 19,697,737 $ 12,825,782 $ 840,466 $ Budget 22,402,475 $ 24,147,815 $ % Actual Vs. Budget 87.9% 53.1%

$- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000

Expenditures Other Than Compensation

YTD 2015-16 YTD 2016-17

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General Fund

Salary and Benefit Expenditures

Month YTD 2015-16 YTD 2016-17 Variance September 6,569,964 $ 7,609,778 $ 1,039,814 $ October 6,928,379 $ 7,355,457 $ 427,078 $ November 7,352,766 $ 8,328,600 $ 975,834 $ December 6,928,379 $ 7,478,698 $ 550,319 $ January 6,743,807 $ 7,375,001 $ 631,193 $ February 6,994,648 $ 7,558,272 $ 563,624 $ March 7,016,844 $ 7,660,289 $ 643,445 $ April 6,901,868 $ 7,590,054 $ 688,186 $ May 6,900,426 $ 7,528,004 $ 627,578 $ June 7,157,456 $ July 7,300,046 $ August 7,137,414 $ Total 83,931,998 $ 68,484,152 $ 6,147,070 $ Budget 86,493,928 $ 92,788,134 $ % Actual Vs. Budget 97.0% 73.8%

1000000 2000000 3000000 4000000 5000000 6000000 7000000 8000000 9000000

Salary and Benefit Expenditures

YTD 2015-16 YTD 2016-17

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SOUTH KITSAP SCHOOL DISTRICT NO. 402 GENERAL FUND BUDGET STATUS REPORT AS OF MAY 31, 2017 75.0% OF YEAR ELAPSED YTD ANNUAL REVISED MONTH BUDGET PERCENT BUDGET BUDGET ACTUAL YTD ACTUAL ENCUMBRANCES BALANCE OF BUDGET REVENUES Local Revenues 1000 Local Tax 22,198,045 $ 22,198,045 $ 1,680,753 $ 22,396,336 $ (198,291) $ 100.89% 2000 Non‐Tax 2,189,206 2,189,206 339,275 2,349,285 (160,079) 107.31% Total Local Revenues 24,387,251 24,387,251 2,020,028 24,745,621 (358,370) 101.47% State Revenues 3000 General Purpose 65,082,957 65,082,957 4,053,993 48,745,055 16,337,902 74.90% 4000 Special Purpose 15,680,770 15,680,770 873,620 11,555,708 4,125,062 73.69% Total State Revenues 80,763,727 80,763,727 4,927,613 60,300,763 20,462,964 74.66% Federal Revenues 5000 General Purpose 160,000 160,000 ‐ 283,897 (123,897) 177.44% 6000 Special Purpose 12,143,618 12,143,618 483,563 4,216,988 7,926,630 34.73% Total Federal Revenues 12,303,618 12,303,618 483,563 4,500,884 7,802,734 36.58% Other Revenues 7000 Revenues From Other School Districts ‐ ‐ ‐ ‐ ‐ 0.00% 8000 Revenues From Other Agencies & Assoc. ‐ ‐ 359 9,504 (9,504) 0.00% 9000 Other Financing Sources ‐ ‐ 597 23,163 (23,163) 0.00% Total Other Revenues ‐ ‐ 956 32,667 (32,667) 0.00% TOTAL REVENUES 117,454,596 $ 117,454,596 $ 7,432,161 $ 89,579,935 $ ‐ $ 27,874,661 $ 76.27% EXPENDITURES BY PROGRAM 00 Regular Instruction 64,152,354 $ 64,125,478 $ 5,078,312 $ 45,547,697 $ 13,433,133 $ 5,144,647 $ 91.98% 20 Special Education Instruction 15,077,456 15,132,096 1,286,273 11,303,096 3,632,951 196,049 98.70% 30 Vocation Education Instruction 4,374,336 4,668,674 354,165 3,106,324 914,698 647,652 86.13% 50&60 Compensatory Education Instruction 5,263,656 5,423,895 287,333 2,472,775 1,192,748 1,758,372 67.58% 70 Other Instructional Programs 4,694,627 2,912,605 90,553 695,894 209,524 2,007,187 31.09% 80 Community Services 574,669 559,670 58,243 346,870 63,678 149,122 73.36% 90 Support Services 22,974,260 24,288,940 1,908,397 17,837,279 5,913,095 538,566 97.78% TOTAL EXPENDITURES BY PROGRAM 117,111,358 $ 117,111,358 $ 9,063,275 $ 81,309,935 $ 25,359,827 $ 10,441,597 91.08% Operating Transfers Out 1,357,000 1,357,000 ‐ 490,029 866,971 Excess Revenues/Other Financing Sources Over/Under (1,013,762) (1,013,762) (1,631,114) 7,779,971 BEGINNING FUND BALANCE as of Sept 01, 2016 15,300,000 15,300,000 17,397,860 ENDING FUND BALANCE as of August 31, 2017 14,286,238 $ 14,286,238 $ 25,177,831 $ 13

SOUTH KITSAP SCHOOL DISTRICT NO. 402 CAPITAL PROJECTS FUND BUDGET STATUS REPORT AS OF MAY 31, 2017 75.0% OF YEAR ELAPSED YTD REVISED MONTH BUDGET PERCENT BUDGET ACTUAL YTD ACTUAL ENCUMBRANCES BALANCE OF BUDGET REVENUES Local Revenues 1000 Local Tax 2000 Non-Tax 1,406,981 $ 30,911 $ 275,825 $ 1,131,156 $ 19.60% Total Local Revenues 1,406,981 30,911 275,825 1,131,156 19.60% Other Revenues 7000 Revenues From Other School Districts 8000 Revenues From Other Agencies & Assoc. 9000 Other Financing Sources 800,000

• 800,000

0.00% Total Other Revenues 800,000

• 800,000

0.00% TOTAL REVENUES 2,206,981 $ 30,911 $ 275,825 $

• $

1,931,156 $ 12.50% EXPENDITURES BY PROGRAM 10 Sites 4,000 $

• $

1,904 $ 3,648 $ (1,551) $ 138.78% 20 Buildings 1,470,000

• 127,137

806,139 536,724 63.49% 30 Equipment

• 40 Energy

26,000

• 41,028

(15,028) 157.80% 50 Sales & Lease Expenditure

• 60 Bond Issuance Expenditure
• 90 Debt
• TOTAL EXPENDITURES BY PROGRAM

1,500,000 $

• $

129,040 $ 850,815 $ 520,145 $ 65.32% Operating Transfers Out 496,000

• 310,753

185,247 Excess Revenues/Other Financing Sources Over/Under 210,981 30,911 (163,968) BEGINNING FUND BALANCE as of Sept 01, 2016 1,823,000 1,702,929 ENDING FUND BALANCE as of August 31, 2017 2,033,981 $ 1,538,961 $

14

SOUTH KITSAP SCHOOL DISTRICT NO. 402 DEBT SERVICE FUND BUDGET STATUS REPORT AS OF MAY 31, 2017 75.0% OF YEAR ELAPSED YTD REVISED MONTH BUDGET PERCENT BUDGET ACTUAL YTD ACTUAL ENCUMBRANCES BALANCE OF BUDGET REVENUES Local Revenues 1000 Local Tax 2000 Non-Tax 20 $ 2 $ 13 $ 7 $ 66.05% Total Local Revenues 20 2 13 7 66.05% Other Revenues 7000 Revenues From Other School Districts 8000 Revenues From Other Agencies & Assoc. 9000 Other Financing Sources 628,000

• 375,781

252,219 59.84% Total Other Revenues 628,000

• 375,781

252,219 59.84% TOTAL REVENUES 628,020 $ 2 $ 375,795 $

• $

252,225 $ 59.84% EXPENDITURES BY PROGRAM Matured Bond Expenditures 429,253

• 334,045

95,208 77.82% Interest on Bonds 197,747

• 41,736
• 156,011

21.11% Interfund Loan Interest

• Bond Transfer Fees

1,000

• 1,000

0.00% Arbitrage Rebate

• Underwriter's Fees
• TOTAL EXPENDITURES BY PROGRAM

628,000 $

• 375,781
• 252,219

59.84% Operating Transfers Out

• Excess Revenues/Other Financing Sources Over/Under

20 2 13 BEGINNING FUND BALANCE as of Sept 01, 2016 1,984 2,027 ENDING FUND BALANCE as of August 31, 2017 2,004 $ 2,040 $

15

SOUTH KITSAP SCHOOL DISTRICT NO. 402 ASSOCIATED STUDENT BODY FUND BUDGET STATUS REPORT AS OF MAY 31, 2017 75.0% OF YEAR ELAPSED YTD REVISED MONTH BUDGET PERCENT BUDGET ACTUAL YTD ACTUAL ENCUMBRANCES BALANCE OF BUDGET REVENUES Local Revenues 1000 General Student Body 602,842 $ 40,248 $ 287,733 $ 315,109 $ 47.73% 2000 Athletics 329,105 19,501 299,387 29,718 90.97% 3000 Classes 43,600 12,985 38,984 4,616 89.41% 4000 Clubs 717,574 49,632 217,947 499,627 30.37% 6000 Private Moneys 39,833 1,566 15,753 24,080 39.55% TOTAL REVENUES 1,732,954 $ 123,931 $ 859,804 $

• $

873,150 $ 49.61% EXPENDITURES BY PROGRAM 1000 General Student Body 593,806 $ 21,032 $ 118,502 $ 47,617 $ 427,686 $ 27.98% 2000 Athletics 454,013 46,199 387,965 66,547 (499) 100.11% 3000 Classes 37,900 855 10,086 15,830 11,984 68.38% 4000 Clubs 725,499 61,402 171,526 57,602 496,370 31.58% 6000 Private Moneys 61,899 870 9,352 100 52,447 15.27% TOTAL EXPENDITURES BY PROGRAM 1,873,117 $ 130,357 $ 697,431 $ 187,697 $ 987,989 $ 47.25% Excess Revenues/Other Financing Sources Over/Under (140,163) (6,426) 162,373 BEGINNING FUND BALANCE as of Sept 01, 2016 675,611 592,311 ENDING FUND BALANCE as of August 31, 2017 535,448 $ 754,684 $

16

SOUTH KITSAP SCHOOL DISTRICT NO. 402 TRANSPORTATION VEHICLE FUND BUDGET STATUS REPORT AS OF MAY 31, 2017 75.0% OF YEAR ELAPSED YTD REVISED MONTH BUDGET PERCENT BUDGET ACTUAL YTD ACTUAL ENCUMBRANCES BALANCE OF BUDGET REVENUES Local Revenues 1000 Local Tax 2000 Non-Tax 1,000 $ 86 $ 919 $ 81 $ 91.92% Total Local Revenues 1,000 86 919 81 91.92% State Revenues 3000 General Purpose 4000 Special Purpose 539,000 539,000 0.00% Total State Revenues 539,000

• 539,000

0.00% Other Revenues 7000 Revenues From Other School Districts 8000 Revenues From Other Agencies & Assoc. 9000 Other Financing Sources

• 15,694

(15,694) 0.00% Total Other Revenues

• 15,694

(15,694) 0.00% 9900 Transfers In from GF 425,000

• 425,000
• TOTAL REVENUES

965,000 $ 86 $ 441,613 $

• $

523,387 $ 45.76% EXPENDITURES BY PROGRAM 10 Equipment (buses) 1,350,000

• 1,038,498
• 311,502

76.93% 60 Bond Levy Issuance

• 90 Debt
• TOTAL EXPENDITURES BY PROGRAM

1,350,000 $

• 1,038,498
• 311,502

76.93% Operating Transfers Out

• Excess Revenues/Other Financing Sources Over/Under

(385,000) 86 (596,885) BEGINNING FUND BALANCE as of Sept 01, 2016 688,950 704,743 ENDING FUND BALANCE as of August 31, 2017 303,950 $ 107,858 $

17

Cash Report (Reconciled to the County Treasurer ) FOR THE MONTH OF General, Capital Projects MAY 2017 GENERAL FUND Beginning Balances: Imprest Accounts 10,180.00 $ Cash on Deposit 4,393,451.16 Warrants Outstanding (1,339,910.92) Investments 23,123,578.47 Net Amounts Net Cash Plus Investments 26,187,298.71 $ Revenues and Reimbursements Received 9,814,847.89 Disbursements (11,461,447.18) Ending Balances: Imprest Accounts 10,180.00 $ Cash on Deposit 3,004,536.19 Warrants Outstanding (1,616,050.32) Investments 23,142,033.55 Net Cash Plus Investments 24,540,699.42 $ CAPITAL PROJECTIONS FUND Beginning Balances: Imprest Accounts

• $

Cash on Deposit 245,820.11 Warrants Outstanding (38,970.32) Investments 1,396,568.20 Net Amounts Net Cash Plus Investments 1,603,417.99 $ Revenues and Reimbursements Received 90,316.42 Disbursements (41,453.64) Ending Balances: Imprest Accounts

• $

Cash on Deposit 315,599.54 Warrants Outstanding

• Investments

1,336,681.23 Net Cash Plus Investments 1,652,280.77 $

18

Cash Report (Reconciled to the County Treasurer ) FOR THE MONTH OF Debt Service, ASB MAY 2017 DEBT SERVICE FUND Beginning Balances: Cash on Deposit 40.72 $ Investments 1,997.80 Net Amounts Net Cash Plus Investments 2,038.52 $ Revenues and Reimbursements Received 1.60 Disbursements (1.60) Ending Balances: Cash on Deposit 40.72 $ Investments 1,997.80 Net Cash Plus Investments 2,038.52 $ ASB FUND Beginning Balances: Imprest Accounts 12,000.00 $ Cash on Deposit 129,662.95 Warrants Outstanding (35,560.02) Investments 634,878.00 Net Amounts Net Cash Plus Investments 740,980.93 $ Revenues and Reimbursements Received 120,734.61 Disbursements (53,090.72) Ending Balances: Imprest Accounts 12,000.00 $ Cash on Deposit 167,712.67 Warrants Outstanding (6,472.55) Investments 635,384.70 Net Cash Plus Investments 808,624.82 $

19

Cash Report (Reconciled to the County Treasurer ) FOR THE MONTH OF Transportation Vehicle, Trust & Agency Fund MAY 2017 TRANSPORTATION VEHICLE FUND Beginning Balances: Cash on Deposit 565.00 $ Investments 207,207.33 Net Amounts Net Cash Plus Investments 207,772.33 $ Revenues and Reimbursements Received 85.56 Disbursements Ending Balances: Cash on Deposit 565.00 $ Warrants Outstanding

• Investments

107,292.89 Net Cash Plus Investments 107,857.89 $ TRUST & AGENCY FUND Beginning Balances: Cash on Deposit

• $

Warrants Outstanding

• Investments

583.23 Net Amounts Net Cash Plus Investments 583.23 $ Revenues and Reimbursements Received 0.47 Disbursements

• Ending Balances:

Cash on Deposit

• $

Warrants Outstanding

• Investments

583.70 Net Cash Plus Investments 583.70 $

20

SKSD FI Staff & Salary Summary

• Program Range: 0000-9999
• Activity Range: 00-99
• Fiscal Year: 2016
• Object Range: 2000-2999
• Responsibility Range: 0000-9999
• Location Range: 000-999
• Group Type : Activity
• Jane Doe Plan : **16-17 Combined Final Bdgt-SN
• Suppress 0 Amt lines on Summary : No

ROC-RateOf Consumption

Unfilled Positions Projected EMS Budget Orig HR/SN Budget GL Budgets, Expenses And Rate of Consumption Total By Acct Dimensions lllllllll FTE Activity Original Revised Expenses Salaries Salaries FTE Salaries FTE Rev Monthly ROC

153,777.37 202,864.00 202,864.00 174,412.00 .9231 202,864.00 1.00 .08 28,452.00 16,905.33 12-SUPERINTENDENT'S OFFICE 116,676.26 146,971.00 146,971.00 146,579.03 1.0000 146,971.00 1.00 .00 391.97 12,247.58 13-BUSINESS OFFICE 223,442.32 287,280.00 287,280.00 278,677.89 2.0000 287,280.00 2.00 .00 8,602.11 23,940.00 14-HUMAN RESOURCES 869,619.30 1,123,415.00 1,123,415.00 1,106,024.21 9.5577 1,123,413.50 8.50

• 1.06

17,389.29 93,617.92 21-SUPERVISION - INSTRUCTION 479,680.59 634,583.00 635,472.89 624,934.40 8.2724 606,809.30 7.54

• .74
• 18,125.10

52,956.07 22-LEARNING RESOURCES 2,101,921.41 2,802,365.00 2,802,365.00 2,675,930.25 24.8846 2,802,364.15 25.58 .69 126,433.90 233,530.42 23-PRINCIPAL'S OFFICE 1,393,587.09 1,922,192.00 1,921,999.00 1,879,878.75 25.3833 1,922,635.77 26.40 1.02 42,757.02 160,166.58 24-GUIDANCE - COUNSELING 338,530.61 481,247.00 481,247.00 463,958.91 6.0000 481,246.63 6.50 .50 17,287.72 40,103.92 25-PUPIL MANAGEMENT & SAFETY 1,477,149.85 1,953,358.00 1,953,358.00 1,893,200.26 28.1914 1,953,359.33 28.20 .01 60,159.07 162,779.83 26-HEALTH SERVICES 28,276,391.03 39,569,163.00 38,600,455.00 36,505,523.62 546.6082 39,179,660.87 545.96

• .65

2,674,137.25 3,216,704.58 27-TEACHING 112,601.12 178,522.00 178,522.00 142,153.41 .0000 178,521.73 0.00 .00 36,368.32 14,876.83 28-EXTRA CURRICULAR 1,440,392.67 1,144,449.00 1,864,569.00 988,946.69 10.0622 1,143,247.10 11.00 .94 154,300.41 155,380.75 31-INSTRUCTIONAL PROF DEVEL 2,260.79 1,124.00 1,124.00 .00 .0000 1,124.00 0.00 .00 1,124.00 93.67 72-INFORMATION SYSTEMS 55,925.30 53,554.00 41,179.00 53,320.00 .8000 53,553.40 0.60

• .20

233.40 3,431.58 91-COMMUNITY SERVICE 50,501,087.00 50,240,820.89 37,041,955.71 664.28 50,083,050.78 46,933,539.42 663.6829 0.59 3,149,511.36 4,186,735.07

21

SKSD FI Staff & Salary Summary

• Program Range: 0000-9999
• Activity Range: 00-99
• Fiscal Year: 2016
• Object Range: 3000-3999
• Responsibility Range: 0000-9999
• Location Range: 000-999
• Group Type : Activity
• Jane Doe Plan : **16-17 Combined Final Bdgt-SN
• Suppress 0 Amt lines on Summary : No

ROC-RateOf Consumption

Unfilled Positions Projected EMS Budget Orig HR/SN Budget GL Budgets, Expenses And Rate of Consumption Total By Acct Dimensions lllllllll FTE Activity Original Revised Expenses Salaries Salaries FTE Salaries FTE Rev Monthly ROC

• 10,118.42

.00 .00 .00 .0000 .00 0.00 .00 .00 0.00 00-Unassigned 6,859.44 8,328.00 8,328.00 .00 .0000 8,328.00 0.00 .00 8,328.00 694.00 11-BOARD OF DIRECTORS 108,094.45 138,528.00 138,528.00 124,680.40 2.3750 138,528.40 2.38 .00 13,848.00 11,544.00 12-SUPERINTENDENT'S OFFICE 513,325.32 663,647.00 663,647.00 649,460.27 10.9798 663,646.60 11.00 .02 14,186.33 55,303.92 13-BUSINESS OFFICE 352,887.08 433,945.00 433,945.00 429,572.86 7.3885 433,945.40 7.73 .34 4,372.54 36,162.08 14-HUMAN RESOURCES 79,945.05 59,685.00 59,685.00 109,680.34 1.7231 59,685.00 1.00

• .72
• 49,995.34

4,973.75 15-PUBLIC RELATIONS 315,714.18 457,462.00 457,462.00 415,326.80 9.9346 457,462.15 10.26 .33 42,135.35 38,121.83 21-SUPERVISION - INSTRUCTION 11,775.74 14,263.00 15,165.76 13,763.49 .4341 14,263.49 0.43 .00 500.00 1,263.81 22-LEARNING RESOURCES 1,093,485.80 1,467,279.00 1,462,387.36 1,396,417.83 34.7081 1,461,118.43 35.18 .47 64,700.60 121,865.61 23-PRINCIPAL'S OFFICE 158,058.49 224,092.00 224,092.00 207,849.21 5.1308 224,092.61 5.14 .01 16,243.40 18,674.33 24-GUIDANCE - COUNSELING 588,073.78 734,145.00 734,145.00 727,036.83 20.4136 734,145.19 19.09

• 1.32

7,108.36 61,178.75 25-PUPIL MANAGEMENT & SAFETY 271,853.02 374,435.00 349,934.00 320,742.95 8.2083 374,434.55 9.15 .95 53,691.60 29,161.17 26-HEALTH SERVICES 2,656,548.07 3,382,500.00 3,463,331.70 3,239,852.80 83.5269 3,318,550.42 80.68

• 2.84

78,697.62 288,610.98 27-TEACHING 654,628.44 702,967.00 702,967.00 62,352.27 1.5577 690,284.47 1.60 .04 627,932.20 58,580.58 28-EXTRA CURRICULAR 1,829.73 1,500.00 8,250.00 .00 .0000 1,500.00 0.00 .00 1,500.00 687.50 31-INSTRUCTIONAL PROF DEVEL 181,098.81 240,438.00 240,438.00 232,479.15 2.8538 240,438.43 2.85 .00 7,959.28 20,036.50 41-FNS SUPERVISION 533,894.01 794,336.00 794,336.00 619,003.28 20.2864 794,336.69 23.14 2.85 175,333.41 66,194.67 44-FNS OPERATIONS 420,282.12 504,571.00 504,571.00 535,799.41 8.8606 504,571.38 7.93

• .93
• 31,228.03

42,047.58 51-SUPERVISION - TRANSPORT 1,598,395.35 2,303,829.00 2,303,829.00 1,907,505.74 44.6263 2,303,828.71 47.88 3.25 396,322.97 191,985.75 52-OPERATIONS 218,824.42 255,718.00 255,718.00 252,058.40 5.0000 255,718.00 5.00 .00 3,659.60 21,309.83 53-MAINT. OF SCHOOL BUSES 218,623.51 285,032.00 285,032.00 279,364.92 4.0000 285,032.20 4.00 .00 5,667.28 23,752.67 61-SUPERVISION - PLANT 255,064.40 169,862.00 169,862.00 316,295.97 7.1346 169,862.00 3.50

• 3.63
• 146,433.98

14,155.17 62-GROUNDS MAINTENANCE 1,441,541.43 1,907,386.00 1,907,386.00 1,840,076.68 49.8942 1,907,387.32 51.23 1.34 67,310.64 158,948.83 63-OPERATION OF BUILDINGS Custodi 525,965.00 839,160.00 839,160.00 674,012.16 13.0000 839,160.00 16.50 3.50 165,147.84 69,930.00 64-BLDG MAINTENANCE 609,579.77 824,824.00 824,824.00 806,468.60 12.8308 824,824.40 13.00 .17 18,355.80 68,735.33 72-INFORMATION SYSTEMS 77,637.72 126,339.00 126,339.00 125,819.20 3.0000 126,339.20 3.00 .00 520.00 10,528.25 74-WAREHOUSING & DISTRIBUTN 37,564.83 54,852.00 54,852.00 50,086.40 1.0000 54,852.40 1.00 .00 4,766.00 4,571.00 75-MOTOR POOL 76,533.65 130,094.00 130,094.00 38,517.80 .8087 130,093.72 0.81 .00 91,575.92 10,841.17 91-COMMUNITY SERVICE 17,099,217.00 17,158,308.82 12,997,965.19 363.50 17,016,429.15 15,374,223.76 359.6759 3.82 1,642,205.39 1,429,859.07

22

Glossary

Enrollment– FTE. Each individual student who is enrolled full time in each of the prescribed count days for the school months running from September through June. To be full-time, a student must be enrolled to attend school for a given number of minutes each day. Enrollment – Headcount. Each individual student who is enrolled less than full time in each of the prescribed count days for the school months running from September through June. Fund – General. The fund that is available for any legally authorized purpose and which is therefore used to account for all revenues and all activities not provided for in other funds. The general fund is used to finance the

• rdinary operations of a school system.

Fund – Capital Projects. This fund is used to account for all moneys and resources set aside for the acquisition

• f fixed assets through construction and remodeling projects.

Fund – Debt Service. The fund that is used to account for the redemption of outstanding bonds and the payment of interest incurred by the bonds. Fund – Special Revenue. A fund used to account for the proceeds of specific revenue sources, (other than private-purpose trusts or major capital projects) that are legally restricted to expenditure for specified purposes. Fund – Transportation Vehicle. The fund is used to account for expenditures for the purchase, major repair, rebuilding, and related debt service incurred for pupil transportation equipment.

23