Mission Statement

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

Sasha Kinloch, President
Jim Roberts, Vice President
Staci Verbrugge
Mike Carey
Mike Meyer

Superintendent of Schools

Dr. Mike Brophy

Assistant Superintendent of Learning & Teaching

Dr. Peter Finch

Assistant Superintendent of Business and Operations

Angela Watts

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 2010-2011 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                                        Angela Watts, 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 2010-2011

HIGHLIGHTS

The major effort of the budget for 2010-2011 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.  Due to the down turn in the state economy there were only a few changes in state funding.   The following is a summary of the impact areas to school districts for the 2010-2011 school year:

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 2008-2009 the district received about $2.1 million.  As a result of the decrease in state revenues, the state funding level was reduced to about $600,000 for 2009-2010.  This funding has been completely eliminated for 2010-2011, a loss of $600,000.

Local Effort Assistance (LEA) – Local Effort Assistance (LEA), also known as levy equalization, will continue in 2010-2011.  LEA helps to equalize tax revenues between property rich districts and property poor district throughout the state.  The Legislature increased the equalization percentage from 12% to 14% but also increased the levy lid from 24% to 28%.  The increase will result in additional revenues of $366,167 over and above the $1.9 million received in 2008-2009.

Better Schools (K-4 class size enhancement) - History – Beginning the 2001-02 school year, the state rolled Better Schools funding into the state basic education K-4 teacher funding ratio.  This raised the K-4 teacher ratios from 53.2 to 55.4 teachers per 1000 student FTE for the 2001-02 school year.  The legislative budget for the 2002-2003 school year reduced the 2.2 allocation to .8.  Therefore, the K-4 teacher ratio was reduced from 55.4 to 54 teachers per 1,000 FTE students.  For the 2004-2005 school year, the K-4 teacher ratio was again reduced by .8 reducing the K-4 teacher ratio to the 53.2 teachers per 1,000 FTE students and eliminating the Better Schools funding.

The legislature reduced the K-4 funding once again for 2010-11.  The 4^th grade teacher ratio that was at 53.2 teachers per 1,000 FTE students was further reduced to 47.43 teachers per 1,000 FTE students.  This resulted in the loss of funding for two 4^th grade teachers or about $140,000 to the district.

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.  This initiative was not funded in the 2010-2011 budget therefore there are no cost-of-living adjustments included in the 2010-2011 budget.

Local Taxes (Local School Levy) - In February 2010 the voters of the West Valley School District renewed a Maintenance and Operations Levy for calendar years 2011 and 2012.  Revenues received during the 2010-2011 school year will be about 44% of the 2010 calendar year levy and about 56% of the 2011 calendar year levy.  In approving this levy, the voters included an increase to the 2011 calendar year levy which will provide an additional $400,000 in revenues to the district for the 2010-2011 school year.

Federal Stimulus-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.  The only ARRA funds that carried into the 2010-11 budget were for Special Education and Title I.  For West Valley School District, the Special Education funds amounted to $708,693.  This amount is presented in the budget as revenue and expenditure program 14.  The Title I funds amounted to $302,594 and is presented in the budget as revenue and expenditure program 11.

Freshman Campus of West Valley High School - The school district is anticipating the opening of the Freshman Campus on the site of the old West Valley High School in August 2010.  The opening of the new high school comes with some new operating costs.  Additional administrative and custodial staff were added which accounts for an increase in the expenditures to activities 23-Principals Office and 63-Operations of Buildings.

Enrollment

The district’s enrollment has grown steadily over the past several years.  The 2010-2011 budget is based on an enrollment projection of 4,722 FTE students (plus 38 FTE Running Start).  This is an increase of 27 FTE over the 2009-2010 school year.

Revenues

The district receives revenues from three primary sources – local, state, and federal.  Local revenues account for 18.1%, federal sources for 9.4%, and state revenues supporting the majority of operations with 72.5%.

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 $7.9 million in local resources.

State Resources:  The district is anticipating approximately $31.6 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-3	53.20	55.68
Teachers	4	47.43	49.86
Teachers	5-12	46.00	46.12
Administrators	K-12	4.00	3.60
Classified Staff	K-12	17.02	21.61

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-3, 4th 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 $4.1 in Federal Resources.  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 2009-2010 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 to finish converting the old West Valley High School into a 9^th Grade Campus and a new project to construct soccer fields and tennis courts on the 9^th Grade Campus site.

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 2010-2011 are estimated at $4,383,215.  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 $145,907 in depreciation.  The 2010-2011 budget includes $520,000 in expenditure capacity to purchase up to four school busses.

GENERAL FUND SUMMARY

GENERAL FUND

Summary of Budget

General Fund Financial Summary

 

GENERAL FUND

Detail of Revenues-Budget and Actual

GENERAL FUND

Detail of Revenues-Budget and Actual (cont.)

Detail of Revenues

Property Taxes are 44% of the 2010 levy received in the fall and 55% of the 2011 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 4,722 FTE (plus 38 FTE Running Start) for the 2010-2011 budget.

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 2010-2011.

Special Education includes State and Federally funded programs.  In 2010-11 the district will also receive an additional allocation of Special Education funds from the federal government in the form of ARRA funds.  The anticipated 2010-11 allocation is expected to be about $500,000 higher than the 2009-2010.

Learning Assistance Program is a State funded program based on the District’s poverty level. The anticipated 2010-11 allocation is expected to be about $50,000 larger than the 2009-2010 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 2010-2011 allocation is expected to be similar to the 2009-2010 allocation.

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 anticipated 2010-2011 allocation is expected to be similar to the 2009-2010 allocation.

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 2010-2011 the district will also receive an additional allocation of Title I funds in the form of ARRA funds. 

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-Budget and Actual

GENERAL FUND

Detail of Expenditures-Budget and Actual (cont.)

Detail of Expenditures

Basic Education is about $3.2 million more than last year as a result restoring state funding that was paid last year in the form of Federal ARRA-State Stabilization funds. 

Federal Stimulus (ARRA funds) for Title I and Special Education were new for the 2009-2010 budget and must be completely expended by the close of the 2010-2011 school year.  Expenditures in Title I and Special Education reflect the revenues to be received in 2010-2011.

Special Education includes State and Federally funded programs. The changes in expenditures reflect the same dollar change as the revenue side.

Vocational Education, which is now referred to as Career and Technical Education, is about the same as it was in the 2009-2010 budget.

Compensatory Education and Other Instructional Programs reflect the same dollar change as the revenue side.

Community Services includes providing a lunch program to EPIC, a non-profit day care the uses facilities at Wide Hollow Elementary School.  It also includes the expenditures for the catering done by the Child Nutrition Department that is not related to the school lunch/breakfast program.

District-wide Support consists of the Board, Superintendent, Business Office, Human Resources, Grounds, Maintenance, Technology, Utilities, and WSIPC/ESD information systems costs.  The expenditures remained about the same as 2009-2010 as the decrease in utility cost from the energy savings program have helped to off set the additional costs of opening the new Freshman Campus of the West Valley High School.

Child Nutrition reflects the breakfast and lunch programs.

Transportation expenditures have decreased due to reductions in the services the district will provide next year.

Expenditure Capacity – with the premise that any increase in revenues is accompanied by a like increase in expenditures, $600,000 is budgeted in both revenues and expenditures to accommodate additional grants or other funding received over the course of the year.

Program Summary by Object of Expenditure
For Fiscal Year 2010-2011
	Program	Total	Debit Transfers	Credit Transfers	Certificated Salaries	Classified Salaries	Employee Benefits	Supplies	Purchased Services	Travel	Capital Outlay
			(0)	(1)	(2)	(3)	(4)	(5)	(6)	(8)	(9)
01	Basic Education	25,667,514	162,145		16,073,580	1,261,953	5,171,225	1,919,640	443,615	78,569	556,787
11	Title I ARRA Funds	302,594				67,427	30,390	197,777	2,300	4,700
14	Special Ed. ARRA	708,693			152,610	100,805	118,180	337,098
21	Special Education, Basic	3,567,690			1,634,701	592,349	850,038	85,675	404,927
24	Special Ed. Supplemental	931,774			341,687	235,108	241,785	113,194
31	Vocational, Basic, State	1,201,753			659,533	118,333	253,745	153,000	17,142
38	Secondary Voc. Education	28,858						28,858
51	Chapter 1-Disadvantaged	704,831				220,844	128,326	355,661
52	School Improvement	149,601			113,561		33,959	2,081
53	Chapter 1-Migrant	30,392				18,338	12,054
55	Learning Assistance	524,934			115,017	175,654	147,921	86,342
58	Special & Pilot Programs	40,000						40,000
65	Transitional Bilingual	47,702			18,513	11,919	13,506	3,764
66	Student Achievement	0
69	Special Purpose Unassigned	14,431	5,000					2,931	6,500
73	Summer School	0
74	Highly Capable	36,840			28,492		8,348
75	Math/Science Prof Dev.	0
79	Other Instr. Programs	195,104				153,872	41,232
88	Day Care	0
88	Expenditure Capacity	610,000	10,000					243,000	178,000		179,000
89	Other Community Services	80,000	80,000
97	Districtwide Support	7,345,856			265,753	2,776,688	1,103,946	398,219	2,532,700	21,580	246,970
98	Food Service	1,661,849		(80,000)		506,601	194,948	966,300	46,700	1,300	26,000
99	Transportation	1,302,871		(177,145)		783,768	341,248	301,500	51,000	2,500
	Totals	45,153,287	257,145	(257,145)	19,403,447	7,023,659	8,690,851	5,235,040	3,682,884	108,649	1,008,757