PORT ANGELES SCHOOL DISTRICT PRELIMINARY BUDGET PRESENTATION FOR - - PowerPoint PPT Presentation
PORT ANGELES SCHOOL DISTRICT PRELIMINARY BUDGET PRESENTATION FOR FISCAL YEAR 2018-19 Board Meeting August 9, 2018 1 Meeting Overview Enrollment overview General fund overview Summary Revenue detail Expenditure detail
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– Summary – Revenue detail – Expenditure detail
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– Levy revenue estimate increase – Supplies and travel decreased in basic education
– Certain program expenditures increased to reflect
3549 3518 3577 3602 3619 3639 3000 3050 3100 3150 3200 3250 3300 3350 3400 3450 3500 3550 3600 3650 3700 2014 2015 2016 2017 2018 2019
Years 2014-2018 based on actual. Year 2019 is forecasted.
FY12-13 FY13-14 FY14-15 FY15-16 FY16-17 FY17-18 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 $3.58 Mil
General Fund Budgeted Revenues 53,912,985 Budgeted Expenditures 52,715,931 Difference between YTD Revenues and Expenditures 1,197,054 Add: Transfers In for the Year
3,585,000 ESTIMATED ENDING FUND BALANCE FY 2018-19 4,782,054 Fiscal stability funds per board policy #6020 at end of year per forecasted expenditures $2,108,637 PORT ANGELES SCHOOL DISTRICT 121 PRELIMINARY BUDGET of FUND BALANCE For Fiscal Year 2018-19
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State dollars expected to fund 77% of district programs Local dollars expected to fund 13% of district programs Federal dollars expected to fund 9% of district programs Local Taxes Local Support NonTax State Federal
REVENUE FUNDING SOURCES
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PORT ANGELES SCHOOL DISTRICT 121 GENERAL FUND ACTIVITY *As of July 31, 2018 (preliminary) REVENUES: 2017-18 Revised Budget 2017-18* Year to Date Actuals 2018-19 Proposed Budget Budget Diff This Yr/Next Yr Local Taxes 8,938,432
8,795,161
6,465,687 ($2,472,745) Local Support NonTax 661,299
716,983
631,000 ($30,299) State, General Purpose 28,027,790
25,130,074
33,248,327 $5,220,537 State, Special Purpose 6,846,923
6,512,162
8,458,877 $1,611,954 Federal, General Purpose 93,000
269,698
90,000 ($3,000) Federal, Special Purpose 4,943,118
3,518,537
5,014,094 $70,976 Other Districts or Agencies 13,544
17,369
5,000 ($8,544) Total REVENUES 49,524,106 44,959,984 53,912,985 4,388,879 Note: $750,000 capacity to accept other grants and donations is included in the federal special purpose budget category. 9
Basic Education Support Services (Administration, transportation, food services) Special Education Compensatory Education (Title I, Title II, LAP, Indian Ed, etc.) Career and Technical Education Other Instructional Programs (highly capable, mini-grants, etc)
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Note: $750,000 capacity to spend other grants and donations is included in the
PORT ANGELES SCHOOL DISTRICT 121 GENERAL FUND ACTIVITY As of July 31, 2018* EXPENDITURES 2017-18 Revised Budget 2017-18 Actuals+ Encumbrances YTD* 2018-19 Proposed Budget Budget Diff This Yr/Next Yr Regular Instruction 27,036,009 $
26,631,833 26,332,686 $ ($703,323)
Special Ed Instruction
6,948,942 7,148,948 7,989,803 1,040,861
1,531,967 1,743,867 1,949,832 417,865
Compensatory Ed Instruct.
3,363,445 3,235,973 3,554,126 190,681
Other Instructional Pgms
616,655 920,827 1,773,233 1,156,578
Community Services
47,500 44,689 47,500
Support Services
10,765,827 10,660,827 11,068,751 302,924
Total EXPENDITURES
50,310,345 $ 50,386,964 $ 52,715,931 $ 2,405,586 $
*Includes July payroll, but not all other expenditures
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PORT ANGELES SCHOOL DISTRICT 121 GENERAL FUND EXPENDITURES BY FUNCTION As of July 31, 2018* EXPENDITURES 2017-18 Revised Budget 2017-18 Actuals + Encumbrances YTD* 2018-19 Proposed Budget Budget Diff This Yr/Next Yr Debit Transfers 354,572 $ 279,384 $ 300,000 $ ($54,572) Credit Transfers (354,572) (279,384) (300,000) 54,572 Salaries - Certificated 20,534,926 20,505,130 20,857,615 322,689 Salaries-Classified 9,092,298 9,220,697 9,798,794 706,496 Employee Benefits 11,787,611 11,899,323 12,351,011 563,400 Supplies & Materials 2,902,434 2,538,718 2,424,697 (477,737) Purchased Services 5,524,391 5,810,273 6,958,438 1,434,047 Travel 302,491 249,077 182,776 (119,715) Capital Outlay 166,195 163,746 142,600 (23,595) 50,310,346 $ 50,386,964 $ 52,715,931 $ 2,405,585 $ *Includes July payroll, but not all other expenditures Note: $750,000 capacity is included in purchased services.
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– Utilities, including internet and cell phones – Business and other services-Attorneys, elections,
– Software systems (student and accounting) – Outside services for maintenance
⚫ LEVY SPENDING PLAN - DETAILS ⚫ Current projected levy funding $6,446,687 ⚫ Summary of proposed use of levy funding – Student Programs $2,505,003 – Athletics and Extra-curricular $855,544 – Transportation costs $426,943 – Other enrichment teachers $2,659,197
LEA = Local Effort Assistance (state) BEA - Basic Education Assistance (state) MSOC = Materials Supplies and Operating Costs (state) CTE = Career and Technical Education (state) *Not including the State Special Education Funding
Port Angeles School District
05121 Supplemental SY 2018-19 Supplemental SY 2019-20 Supplemental SY 2020-21 State Funding 41,673,496 $ 42,929,122 $ 43,585,708 $ Levy or Local Effort Levy $6,705,681 $4,397,648 $4,350,019 Total 48,379,177 $ 47,326,770 $ 47,935,727 $
Per Pupil 12,867.08 $ 12,587.17 $ 12,749.13 $
Supplemental Compared to Pre EHB 2242 Per Pupil Impact 1,327 $ 862 $ 862 $ Supplemental Compared to Enacted Per Pupil Impact 909 $ 16 $ 13 $ Unused Voter Approved Levy (Rollback) 2,394,000 $ 4,702,000 $ 4,749,000 $ Unused Levy Authority
assistance payments. This line also includes Net State Costs not allocated at a district level only when State Summary is selected and Caseload field is set to "YES" on the summary tab.
High Level Multi-Year Comparison
Important Table Notes
The budget noted above reflects budgets set by each ASB with capacity built in to accept additional revenues and spend accordingly.
2017-18 Budget 2017-18 Year to Date Actuals 2018-19 Proposed Budget Budget Diff This Yr/Next Yr Beginning Fund Balance $ 300,000 $ 443,579 $ 300,000 $ 0 Total Revenues 630,850 273,838 750,450 119,600 Total Expenditures (767,700) (359,606) (874,900) (107,200) Ending Fund Balance $ 163,150 $ 357,811 $ 175,550 $ 12,400 Note: Actuals as of June 30, 2018 Expenditures includes known encumbrances
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There is no debt to make payments on. Some past year tax collections may come in and represent revenue budgeted.
2017-18 Budget 2017-18 Year to Date Actuals 2018-19 Proposed Budget Budget Diff This Yr/Next Yr Beginning Fund Balance $ 25,000 $ 25,211 $ 36,000 $ 11,000 Total Revenues 30,000 11,128 35,000 5,000 Total Expenditures Ending Fund Balance $ 55,000 $ 36,339 $ 71,000 $ 16,000 Note: Actuals as of June 30, 2018
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2017-18 Budget 2017-18 Year to Date Actuals 2018-19 Proposed Budget Budget Diff This Yr/Next Yr Beginning Fund Balance $ 685,000 $ 1,019,857 $ 525,000 ($ 160,000) Total Revenues 2,500 6,478 60,000 57,500 Total Expenditures (680,000) (461,266) (525,000) 155,000 Ending Fund Balance $ 7,500 $ 565,069 $ 60,000 $ 52,500 Note: Actuals as of June 30, 2018 Expenditures include known encumbrances.
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2017-18 Budget 2017-18 Year to Date Actuals 2018-19 Proposed Budget Budget Diff This Yr/Next Yr Beginning Fund Balance $ 260,000 $ 526,297 $ 300,000 $ 40,000 Total Revenues 403,500 6,057 520,000 116,500 Total Expenditures (530,000) (521,572) (570,000) (40,000) Ending Fund Balance $ 133,500 $ 10,782 $ 250,000 $ 116,500 Note: Actuals as of June 30, 2018 Proposed budget includes capacity to accommodate insurance reimbursements as needed. Expenditures includes known encumbrances.
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RCW 28A.505.090
“Every school district budget shall be prepared, submitted and adopted in the format prescribed by the office of the superintendent of public instruction. The budget classifications contained in said format shall be in accordance with the accounting manual for public school districts, published by the office of the superintendent of public instruction and the office of the state auditor. Budgets prepared and adopted in a format other than that prescribed by the office of the superintendent of public instruction shall not be official and will have no legal effect.”
“Each fiscal year, the district’s adopted official budget document (Form F195) shall be submitted in the format prescribed by OSPI.” 23
General, ASB, Debt Service, Capital Projects, and Transportation Vehicle
RCW 28A.505.150 – Budgeted Expenditures as Appropriations “Total budgeted expenditures for each fund as adopted in the budget of a school district shall constitute the appropriations of the district for the ensuing fiscal year and the board of directors shall be limited in the incurring of expenditures to the grand total of such
excess of the appropriation for each fund…”
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