The mission of the West Valley School District, a vital partner in a proud and caring community, is to ensure that all students achieve their highest level of knowledge, skills and attitudes necessary to be responsible and productive citizens, effective communicators, creative problem solvers and life-long learners.  Through mutual support and the combined efforts of our families, schools and community we will provide a safe, high quality learning environment in which each student experiences success every day.

 

Board of Directors 

Mike Carey
careym@wvsd208.org

 

Sasha Kinloch
kinlocks@wvsd208.org

 

Mike Meyer, President
meyersm@wvsd208.org

 

Staci Verbrugge
Verbrugges@wvsd208.org

 

Steve Wolcott
wolcotts@wvsd208.org

 

Superintendent of Schools

 Dr. Peter Ansingh
ansinghp@wvsd208.org

 

Assistant Superintendent of Learning & Teaching

 Peter Finch
finchp@wvsd208.org

 

 

Assistant Superintendent of Business and Operations

 Tom Fleming, CPA
flemingt@wvsd208.org

 

Introduction Budget and Levy Summary Highlights General Fund Enrollment Revenues Expenditures Capital Projects Fund Debt Service Fund Associated Student Body Fund Transportation Vehicle Fund

General Fund Summary Revenues Expenditures Fund Balance Capital Projects Fund Summary Debt Service Fund Summary Associated Student Body Fund Summary Transportation Vehicle Fund Summary

 

INTRODUCTION

This document is a Budget Summary and guide to the 2006-2007 Budget of the West Valley School District No. 208.  The Budget Summary represents a continuing effort to provide meaningful financial information to our community.

 

This document presents simplified financial information to aid the public’s understanding of how public schools are operated.  The revenue estimates and spending plans summarized within this document are shown in much greater detail in the formal budget, OSPI Form F-195.

 

The Budget Summary contains information on the budgets for all five (5) district funds – the General Fund, Transportation Vehicle Fund, Capital Projects Fund, Debt Service Fund, and the Associated Student Body Fund.  If additional, more detailed information is required, please contact the West Valley School District Business Office at (509) 972-6000.

 

We welcome your comments and suggestions.

 

            Dr. Peter Ansingh                                          Tom Fleming, CPA

            Superintendent                                               Assistant Supt. Business & Operations

 

West Valley School District No. 208
8902 Zier Road
Yakima, WA 98908

 Phone (509) 972-6000
Fax (509) 972-6001

 

 

ALL FUNDS

BUDGET AND LEVY SUMMARY – FISCAL YEAR 2006-2007

 

HIGHLIGHTS

The major effort of the budget for 2006-2007 school year is to present an expenditure plan that is realistically balanced with expected revenues and supports those activities which help our students meet state and district academic standards.  Further, the budget seeks to maintain the cash balance and fund balance of the district and thus avoid mid-year shortages of cash on hand to cover routine payroll and other expenditures.

 

General Fund

The General Fund budget is heavily influence each year by changes in state funding levels.  The following is a summary of the major impact areas to school districts for the 2006-2007 school year:

Initiative 732 (COLA) – Approved by voters in November 2000, requires an annual cost-of-living adjustment (COLA) for school employees based on the Seattle Consumer Price Index (CPI) for the prior calendar year.  For the 2006-2007 school year, the State funded a 3.3% cost-of-living increase for both certificated and classified staff.  The district will receive a 3.3% increase for each funded Program 01-Basic Education staff member.  This will result in about $320,000 in additional revenues to the district.   The total cost to pass this benefit through to all employees in the district is about $670,000. 

Health Insurance Benefit – The health insurance benefit was increased from $629.07 per FTE staff member to $682.54 per funded Program 01-Basic Education staff member.  This is a very significant increase which will result in about $190,000 in additional revenues to the district.  The total cost to pass this benefit through to all employees in the district is about $270,000.

Student Achievement Fund (Initiative 728) – The Student Achievement Fund was authorized by voters in November 2000.  Districts can use funds to lower class sizes, hire additional teachers, create extended learning opportunities for students, provide professional development for educators, and provide early childhood programs.  New for the 2006-2007 school year is an increase in funding from $300.00 in 2005-2006 to $375.00 per student.  The district will see about $330,000 in additional revenues for this program.  Student achievement funds are used for class-size reduction, professional development, extended learning opportunities for students and the Parent Child Home Program.  The additional revenues will be used to implement all-day kindergarten and support class-size reduction.

Local Effort Assistance (LEA) – Local Effort Assistance (LEA), also known as levy equalization, will continue in 2006-2007.  The Legislature also increased the funding percentage from 95.63% back to the original 100% funding level.  The funding percentage was reduced several years ago by the legislature as a cost saving measure.  Returning the funding percentage back to 100% helps to equalize tax revenues on a state-wide basis.  The increase will result in additional revenues of $47,000 over the 2005-2006 allocation.

Non-Employee Related Costs (NERC) – The district is currently funded at $9,112 per FTE (staffing) for NERCs.  The 2006-2007 budget has an increase to $9,476 for every Program 01-Basic Education funded staff person.  The increase will result in additional revenues of $80,000 over the 2005-2006 allocation.  This amount is allocated to help pay for utilities, building budgets, maintenance costs, etc.

Retirement Rates - Substantially all employees of the school district participate in a cost-sharing statewide retirement system managed by the Washington State Department of Retirement Systems.  The two plans include the Teachers’ Retirement System (TRS) and School Employees’ Retirement System (SERS).  Each employee’s retirement plan is funded jointly by the employee and the district.  This legislative session included increases in both the employee and employer’s contribution rates.  The employer contribution rates increased from 2.92% and 2.94% to 3.61% and 4.72% for the TRS and SERS plans respectively.  The result is an increase cost to the district of about $112,000.

Promoting Academic Success (PASS) - A new program this year designed to provide intensive instruction for students who have been unsuccessful in passing one or more 10^th grade WASL assessments in Reading, Writing, or Mathematics.  Funding is provided to the district based upon the number of students who did not meet standard.  The funding for this program specifically follows the student that did not meet standard.  Therefore, if a student does not receive additional instruction, the district will not receive an allocation for that student.  The district should receive about $100,000 in additional revenues for this program.

The most significant change in expenditures in the 2006-07 budget is related to the rising cost of natural gas and diesel fuel.  Natural gas prices rose about 20% in 2005-2006.  As a result, we have budgeted an additional $215,000 for the increase in natural gas.  This can be seen under Activity 65-Utilities on page 22.   In addition, gasoline and diesel fuel prices have jumped to over $3.00 per gallon.  We have budgeted an additional $30,000 under Activity 52-Operations-Transportation.  This accounts for the major increase that can be seen under Activity 52 on page 22.

Enrollment

The district’s enrollment has remained relatively stable over the past several years.  The 2006-2007 budget is based on an enrollment projection of 4,480 FTE students (plus 36 FTE Running Start).  This is an increase of 80 FTE over the budgeted 2005-2006 school year.  A three year Cohort projection estimates 4,517 FTE for the 2006-2007 school year.

 

 

 

Revenues

The district receives revenues from three primary sources – local, state, and federal.  Local revenues account for 16%, federal sources for 6%, and state revenues supporting the majority of operations with 78%.

Local Resources: Local revenues come primarily from voter approved special levies and the purchase of breakfast and lunches from child nutrition.  The district is anticipating about $5.8 million in local resources.

State Resources:  The district is anticipating approximately $28 million in State resources to support basic operations of the district.  Most revenues from the State are allocated to the district based on student enrollment.  For every 1,000 students enrolled for the full year in our district the State provides Basic Education revenue to pay for the following:

 

Category	Grades	State Funded Number of Staff/1000	District Number of Staff/1000
Teachers	K-4	53.20	54.08*
Teachers	5-12	46.00	46.58*
Administrators	K-12	4.00	3.57
Classified Staff	K-12	16.7	20.16*

 

* The District staff ratio includes levy funded teachers and para-professionals.

Certificated staff include all employees holding a teaching certificate.  Certificated staff are funded based upon the district’s actual student enrollment.  The State uses a separate funding formula based upon student enrollment at the K-4 and 5-12 levels.  The number of certificated staff members is calculated and the State provides funding by placing each teacher in the district on the statewide salary allocation schedule.  Basically, an average salary factor per district is derived that determines the funds received.

Classified staff include custodians, secretaries, para-professionals, child nutrition staff, groundskeepers, maintenance personnel, and others who do not hold a teaching certificate.  The number of staff members generated are based upon actual student enrollment.

Additional significant state resources include Special Education, Learning Assistance, Bilingual, Promoting Academic Success (PASS), Student Achievement (I-728), and Transportation.

Federal Resources: The district is anticipating approximately $2.2 million in Federal resources.  These funds provide more specialized help for students who are performing poorly in reading and math (Title I), special services for special needs students (Special Education), subsidized breakfasts and lunches for students (Nutrition), targeted assistance for migrant students (Title I-Migrant Education), and class-size reduction (Teacher Principal Quality).

Other:  The district budgets $535,000 in both revenues and expenditures, for “capacity”.  School districts are not allowed to spend more in total dollars than are budgeted.  In order to allow for unanticipated receipts of grants, grant increases, and/or major donations, the district budgets an amount that will cover new expenditures tied to specific new revenues.

 

Expenditures 

General Fund expenditures can be categorized in several ways in the budget.  The district prepares its expenditure budget based on a program basis.  Program budgeting allows the district to examine the costs of instructional programs on an individual basis.  Details on the budget by program may be found in the section title General Fund Summary.

For ease of comparison with the 2005-2006 school year, the charts below summarize budgeted General Fund expenditures first by object of expenditure and then by activity.

Budgeted Expenditure Summary by Objects 

 

Budgeted Expenditure Summary by Activity Group

 

Other Support activities include child nutrition, transportation, motor pool, building and grounds maintenance, and utilities.

District Administration includes board, superintendent’s office, business office, human resources and supervisors other than Principals.

  Capital Projects Fund

The capital projects fund is used to account for the acquisition or construction of major capital facilities.  This includes the acquisition of land or existing facilities, construction of buildings, purchase of equipment, making capital improvements, or implementing technology systems.

The current budget includes expenditures for the new West Valley High School.  In addition, the budget provides expenditure capacity to complete any other projects that are identified throughout the school year.

 

Debt Service Fund

The debt service fund makes payments on the District’s long-term debt.  The district currently has three outstanding bonds.  With the passage of the $52.3 million high school bond levy on May 16^th, 2006, the district will be issuing about $24 million in additional bonds in July 2006.  Anticipated tax revenues for 2006-2007 are estimated at $3,362,449.  This amount will allow the district to meet the bond principal and interest payments due in December and June.  The increase revenues will also result in an increase in fund balance at August 31, 2007.  The increase in fund balance is necessary to keep tax rates stable for 2007 and also have the funds available for the principal and interest payments due in December 2007.

 

Associated Student Body Fund 

Financial transactions in the Associated Student Body (ASB) Fund are limited to general student body activities, athletics, classes, clubs, and private moneys (charitable contributions).

The budget basically gives the schools the budget capacity to carry out their normal operations during the year.

 

Transportation Vehicle Fund

The Transportation Vehicle Fund is used for the purchase, major repair, rebuilding, and related debt service for pupil transportation equipment.

Revenues in this fund are generated from depreciation received from the State and investment interest.  This year we are expecting to receive around $109,003 in depreciation.  We have also included a $30,000 transfer of levy funds from the General Fund to keep up on the increasing costs of bus purchases.  The 2006-2007 budget includes $210,000 in expenditure capacity to purchase up to two school busses. 

 

GENERAL FUND

Summary of Budget 

 

GENERAL FUND

Detail of Revenues 

 

Detail of Revenues 

Apportionment is driven by our staff mix factor, the statewide salary schedule, and our basic education enrollment.  The district is budgeting for an enrollment of 4,480 FTE (plus 36 FTE Running Start) for the 2006-2007 budget.

Federal Forest revenues are the district’s share of the sale of timber on federal forest land.  This district’s apportionment from the State is reduced by the district’s share of federal forest money each year.

Timber Excise Tax is the district’s share of the excise tax that is collected for the harvesting of timber.

Property Taxes are 44% of the 2006 levy received in the fall and 55% of the 2007 levy receive in the spring.

Local Effort Assistance is the district’s levy equalization funds related to the levy.  The district is anticipating an increase in levy equalization revenue for 2006-2007.

Tuition and Fees, Unassigned are fees for shop, art, lab and other miscellaneous items collected at the schools.  This revenue category also includes extra-curricular pay-to-participate fees.

Sales of Goods, Supplies are revenues received for miscellaneous items sold by the district.  This could include anything from a t-shirt sold by a school to the sale of a surplus vehicle.

Day Care revenues are derived from providing lunch to EPIC.

Other Community Services are the revenues received by the Child Nutrition Department providing “catering” services.

School Bus Revenue, Local are revenues received in the form of grants from local PTA’s.

Local Non-tax Unassigned revenues are miscellaneous revenues collected by the district that do not fit into another revenue category.

Investment Earnings are received by investing idle cash held by the County Treasurer.

Fines & Damages are collected from students for book fines and damages to property.

Insurance Recoveries are received based upon mishaps that occur during the year.  Most revenues are received from our insurance carrier for damages in which the district is insured.

Rentals & Lease revenues are received from the rental of district property.

Direct Federal JROTC is the federal share of the JROTC program.

Child Nutrition Federal, State & Local – These revenues are directly related to the number of meals served throughout the year.

Food Commodities - The revenues received in this category are related to the commodities that that district receives from the U.S. Department of Agriculture.  The revenues received are in the form of food.  No actual cash is received.  Proper accounting procedures require the district to record and recognized the revenues and expenditures.

Transportation Allocation reflects the estimated 2006-2007 operational allocation.  The district’s allocation from the State is based on student ridership.  The district anticipates a similar allocation in revenues as received in the 2005-2006 school year.

Special Education includes State and Federally funded programs.  The district anticipates a similar allocation in revenues for both programs as received in the 2005-2006 school year.

Title I Disadvantaged is a federally funded program that is based on the District’s poverty level.  The anticipated 2006-07 allocation is expected to be similar to the 2005-2006 allocation.

Title I Migrant is a federally funded program that is based on the District’s migrant student population.  The anticipated 2006-07 allocation is expected to be several thousand dollars less than the 2005-2006 allocation.

School Improvement is a series of federally funded grant programs encompassing various titles of the No Child Left Behind Act designed to improve the quality of education.  The District’s largest grant is this category is the Teacher Principal Quality grant.  The anticipated 2006-07 allocation is expected to be several thousand dollars less than the 2005-2006 allocation.  The Teacher Principal Quality grant is used to reduce class-size at the elementary level.

Learning Assistance Program is a State funded program based on the District’s poverty level. The anticipated 2006-07 allocation is expected to be similar to the 2005-2006 allocation.

Promoting Academic Success is a State funded program designed to provide intensive instruction for students who have been unsuccessful in passing one or more 10^th grade WASL assessments in Reading, Writing, or Mathematics.  This is a new program for the 2006-2007 school year.

Transitional Bilingual is a State funded program based on the District’s bilingual enrollment.  The anticipated 2006-07 allocation is expected to be similar to the 2005-2006 allocation.

Student Achievement or I-728 Funds reflects an increase over the 2005-2006 allocation.  The revenues generated in this program relate to the district’s 2005-2006 enrollment.  The state increased the allocation per student for the 2007-2008 school year.  The additional funds will be used to add a session of all-day kindergarten for each elementary school.

Highly Capable is a State funded program based on 2% of the District basic education enrollment.

Revenue Capacity – with the premise that any increase in expenditures is accompanied by a like increase in revenues, $535,000 is budgeted in both revenues and expenditures to accommodate additional grants or other funding received over the course of the year.

 

GENERAL FUND 

 Detail of Expenditures

 

Detail of Expenditures

Basic Education is about $1.5 million more than last year as a result of the 3.3% cost-of-living increase, the increase in retirement rates, the increase in the Health Insurance Benefit and the 80 FTE increase in enrollment.

Vocational Education is up slightly as a result in the 3.3% cost-of-living increase, the increase in retirement rates and the increase in the Health Insurance Benefit.

District-wide Support consists of the Board, Superintendent, Business Office, Human Resources, Grounds, Maintenance, Technology, Utilities, and WSIPC/ESD information systems costs.  Part of the increase in expenditures is a result of the 3.3% cost-of-living increase, the increase in the Health Insurance Benefit and the increase in retirement rates.  The majority of the increases are due to increased utility costs and an increase in liability insurance.

Special Education has increased as a result of the 3.3% cost-of-living increase, the increase in retirement rates and the increase in the Health Insurance Benefit.

Federal and State grants reflect the same changes as the revenue side.

Child Nutrition reflects the breakfast and lunch programs.  It shows a slight increase as a result of the increased cost of labor (cost-of-living, health insurance and retirement).  The majority of the increase in expenditures is related the need to purchase more food as student participation in the school lunch and breakfast program has increased significantly over the past two years.

Transportation has increased slightly as a result of the increased cost of labor (cost-of-living, health insurance and retirement).  The majority of the increase is related to the rising cost of diesel fuel.

Expenditure Capacity – with the premise that any increase in revenues is accompanied by a like increase in expenditures, $535,000 is budgeted in both revenues and expenditures to accommodate additional grants or other funding received over the course of the year.