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
Sasha Kinloch
Mike Meyer
Jim Roberts
Staci Verbrugge, President

  

Superintendent of Schools 

Dr. Peter Ansingh
ansinghp@wvsd208.org 

 

Assistant Superintendent of Learning & Teaching  

Dr. 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 2009-2010 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 2009-2010 

 

 

 

HIGHLIGHTS

The major effort of the budget for 2009-2010 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 influenced each year by changes in state funding levels.  The General Fund budget for 2009-10 shows the most significant changes in years as a result of a major decline in state revenues. When the economy took a serious downturn at the end of 2008 so did the state's revenues.  The state was faced with an $8 billion revenue shortfall going into the new biennium.  Since one half of the state's operating budget supports public education the state was forced to make extensive reductions.  These reductions were somewhat offset by an unprecedented one-time increase in federal funds.  In January 2009, the federal government passed the American Recovery Reinvestment Act(ARRA).  The purpose of the ARRA was to pass money from the federal government to state governments to help them save jobs and avoid a recession.  As a result, the West Valley School District will receive several million dollars in ARRA funds in 2009-10.

The following is a summary of the major impact areas to school districts for the 2009-2010 school year:

American Recovery Reinvestment Act (ARRA) - The State of Washington received billions of dollars from the American Recovery Reinvestment Act.  Much of this money was earmarked for investments in education.  Specifically, the ARRA provided money for Special Education, Title I and other basic education programs.  For West Valley School District, the Special Education increase amounted to $956,374.  This amount is presented in the budget as revenue and expenditure program 14.  The Title I increase amounted to $198,075 and is presented in the budget as revenue and expenditure program 11.

The state was given much more flexibility in how it could allocate the basic education portion of the ARRA funds.  The state chose to allocate a portion of the funds to continue to fund Local Effort Assistance (LEA) and the Student Achievement Fund.  Both are identified below as to the changes. The district is anticipating receiving $2,642,052 in basic education ARRA funds.  These funds are only available for the 2009-10 school year and are not expected to continue for the 2010-11 school year.  If the state economy does not recover quickly, the district will potentially be facing a $2.6 million deficit in 2010-11.  To prepare for 2010-11, the district has budgeted surplus of $282,973 for 2009-10

Local Effort Assistance (LEA) - Local Effort Assistance (LEA), also known as levy equalization, will continue in 2009-2010.  The Legislature used ARRA funds to continue this funding.  LEA helps to equalize tax revenues between property rich districts and property poor district throughout the state.  The district will receive about $1.8 million in ARRA funds 2009-10.  The ARRA funds were distributed to school districts across the state based upon the existing LEA funding formula.  The ARRA funds are a direct substitute for LEA funds.  This amount is presented in the budget as revenue code 6113 and expenditure program 13.  In prior years LEA expenditures were shown in program 01 and revenues were shown in code 3300.

Note: Since the LEA funds are now federal funds, the expenditures for LEA are presented in program 13.  This accounts for a major decrease in Program 01-Basic Education expenditures when comparing this budget year to prior years. 

Student Achievement Fund (Initiative 728) - The Student Achievement Fund was authorized by voters in November 2000.  Districts could 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. In 2008-09 the state funded school district's at $458.10 per FTE student.  This amounted to about $2.1 million for West Valley School District.  As a result of the decrease in state revenues, the state funding level was reduced to $131.16 per FTE student.  This amounts to about $600,000 for 2009-10, a reduction of $1.5 million.  The state used AARA funds as direct substitute for student achievement funds.  In prior years student achievement funding was shown in expenditure program 66 and revenue program 4166.  In the 2009-10 budget these are accounted for in revenue code 6113 and expenditure program 13.

Retirement Rates - The biggest financial savings to school districts that resulted from the 2009 legislative session was a decrease in the 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.  The state legislature was trying to reduce the financial burden to school districts so they reduced the employer's contribution rates for 2009-10.  The employer contribution rates decreased from 8.46% and 7.54% to 6.14% and 5.43% for the TRS and SERS plans respectively.  The result is a decrease cost to the district of about $880,000

New West Valley High School - The school district is anticipating the opening of the new West Valley High School in August 2009.  The opening of the new high school comes with some new operating costs.  Additional custodial and grounds staff were added which accounts for an increase in the expenditures to activities 62-Grounds Maintenance and 63-Operations of Buildings.  In addition, the costs for both activity 65-Utilities and activity 68-Insurance show significant increases.  Utilities for the new building are estimated to be around $300,000 annually.  The additional insurance cost is anticipated to be about $100,000.

 

Enrollment

The district's enrollment has grown steadily over the past several years but started to level off in 2008-09.  The 2009-2010 budget is based on an enrollment projection of 4,613 FTE students (plus 38 FTE Running Start).  This is a decrease of 11 FTE over the 2008-2009 school year.

 

 

 

Revenues

The district receives revenues from three primary sources - local, state, and federal.  Local revenues account for 17.3%, federal sources for 14.9%, and state revenues supporting the majority of operations with 67.8%.

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 $7.5 million in local resources.

State Resources:  The district is anticipating approximately $29.3 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: 

 

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 (LEAP 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, technology personnel and others who do not hold a teaching certificate.  The number of staff members generated is based upon actual student enrollment.

Additional significant state resources include Special Education, Learning Assistance, Bilingual, and Transportation.

Federal Resources: The district is anticipating approximately $6.4 in Federal Resources.  This amount is up significantly from the amount received in 2008-09.  $3.6 million of the increase stems from the American Recovery Reinvestment Act. 

Federal 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 $600,000 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 increases in enrollment, 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 2008-2009 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 and the converting the old West Valley High School into a 9^th Grade Center.

 

Debt Service Fund

The debt service fund makes payments on the District's long-term debt.  The district currently has four outstanding bonds.  With the passage of the $52.3 million high school bond levy on May 16^th, 2006, the district issued new construction bonds in July 2006 and January 2007.  Anticipated tax revenues for 2009-2010 are estimated at $4,402,193.  This amount will allow the district to meet the bond principal and interest payments due in December and June.

 

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 $258,000 in depreciation.  The 2009-2010 budget includes $350,000 in expenditure capacity to purchase up to three school busses. 

 

 

 

GENERAL FUND SUMMARY

GENERAL FUND 

Summary of Budget 

 

GENERAL FUND

Detail of Revenues 

 

Detail of Revenues 

Property Taxes are 44% of the 2009 levy received in the fall and 55% of the 2010 levy receive in the spring.

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

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.  Revenues in this category include everything 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.

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

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

Gifts, Grants and Donations are revenues received commonly from local PTA's.

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

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

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

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 4,613 FTE (plus 38 FTE Running Start) for the 2009-2010 budget.

Local Effort Assistance is commonly referred to as levy equalization funds and was replaced with federal ARRA funds to school district's in the state that are eligible for levy equalization funds.

Special Education includes State and Federally funded programs.  In 2009-10 the district will also receive an additional allocation of Special Education funds from the federal government in the form of ARRA funds.  The anticipated 2009-10 allocation is expected to be about $1 million higher than the 2008-2009.

Learning Assistance Program is a State funded program based on the District's poverty level. The anticipated 2009-10 allocation is expected to be about $35,000 larger than the 2008-2009 allocation.

Special & Pilot Programs include small grants that are passed through the Educational Service District to the school district.

Transitional Bilingual is a State funded program based on the District's bilingual enrollment.  The anticipated 2009-10 allocation is expected to be similar to the 2008-2009 allocation.

Student Achievement or I-728 Funds were eliminated for 2009-10.  Instead of receiving Student Achievement funds, the district will receive federal ARRA funds as a substitute.  The ARRA funds to be received in 2009-10 are a significant reduction to the 2008-09 Student Achievement funds.

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

Transportation Allocation - The district's allocation from the State is based on student ridership.  The district anticipates a slightly smaller allocation in revenues than received in the 2008-2009 school year.

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.

Title I Disadvantaged is a federally funded program that is based on the District's poverty level.  In 2009-10 the district will also receive an additional allocation of Title I funds in the form of ARRA funds.  The anticipated 2009-10 allocation is expected to be about $294,000 higher than the 2008-2009.

ARRA State Stabilization Funds are funds provided to state governments to help offset cuts to education due to the downturn in the economy.

Secondary Vocational Education funding is commonly known as the Carl Perkins Grant.  The grant award provides funding for the career and Technical Education program to purchase additional equipment.

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 Teacher Principal Quality grant is used to reduce class-size at the elementary level.

Title I Migrant is a federally funded program that is based on the District's migrant student population.

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

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.

Revenue Capacity - with the premise that any increase in expenditures is accompanied by a like increase in revenues, $600,000 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 less than last year as a result the elimination of the levy equalization funding.  This funding wa