
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
Mike Carey
Sasha Kinloch
Mike Meyer, President
Staci Verbrugge
Steve Wolcott
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
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Associated Student
Body Fund
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Summary
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Transportation
Vehicle Fund
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Summary
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INTRODUCTION
This document
is a Budget Summary and guide to the 2007-2008 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 2007-2008
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General Fund |
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Capital Projects Fund |
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Debt Service Fund |
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Associated Student Body Fund |
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Transport. Vehicle Fund |
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Beginning
Fund Balance |
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$2,140,005 |
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$52,200,000 |
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$2,973,133 |
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$219,592 |
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$85,100 |
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Plus Revenues |
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$39,740,319 |
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$11,400,000 |
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$9,415,000 |
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$751,228 |
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$238,000 |
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Total Available |
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$41,880,324 |
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$63,600,000 |
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$12,388,133 |
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$970,820 |
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$323,100 |
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Less Total
Appropriations (expenditures) |
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$40,664,636 |
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$44,770,000 |
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$10,339,998 |
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$790,163 |
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$220,000 |
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Ending Fund
Balance |
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$1,215,688 |
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$18,830,000 |
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$2,048,135 |
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$180,657 |
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$103,100 |
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Ending Fund
Balance as Percent of Expenditures |
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2.99% |
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19.81% |
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22.86% |
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Levy Approved
for 2007 |
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$4,900,000 |
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$4,075,000 |
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Levy Approved
for 2008 |
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$5,250,000 |
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$4,200,000 |
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TOTAL
DISTRICT BUDGET (total expenditures) |
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$96,784,797 |
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HIGHLIGHTS
The major
effort of the budget for 2007-2008 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. This past legislative session included
some of the most noteworthy changes to school district
funding in many years. The following is a summary of the major
impact areas to school districts for the 2007-2008 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 2007-2008 school year, the State
funded a 3.7% cost-of-living increase for both certificated
and classified staff. The
state also provided a .06% increase to the certificated
salary schedule to help eliminate some of the salary
inequity that was created years ago when the state
adopted a statewide salary allocation schedule. This
statewide allocation schedule is commonly known as
the LEAP schedule. At
that time the state ÒgrandfatheredÓ 34
districts to a salary above the adopted LEAP schedule
since their district's salary schedule was already
higher than the LEAP schedule. The
salary equity increase is intended to reduce the grandfathered
districts from 34 to 13 by the end of the 2007-09 biennium. The
district did not receive any salary equity increase
for classified employees.
The district
will receive a total of 4.3% increase for each funded Program
01-Basic Education certificated staff member and a 3.7%
increase for each funded Program 01-Basic Education classified
staff member. This
will result in about $380,000 in additional revenues to
the district. The total cost to pass this benefit through to all employees
in the district is about $900,000.
Local
Effort Assistance (LEA) - Local
Effort Assistance (LEA), also known as levy equalization,
will continue in 2007-2008. The Legislature continued to fund LEA
at 100% as compared to 95.63% in 2005-06. By
maintaining the funding percentage at 100% it helps
to equalize tax revenues between property rich districts
and property poor district throughout the state. The
increase will result in additional revenues of $285,000
over and above the $1.3 million received in 2006-2007. The
increase will be used to offset the salary and retirement
increases for unfunded Program-01 Basic Education staff.
Health
Insurance Benefit - The
health insurance benefit was increased from $682.54
per FTE staff member to $707 per funded Program 01-Basic
Education staff member. This
increase will result in about $90,000 in additional
revenues to the district. The
total cost to pass this benefit through to all employees
in the district is about $125,000.
Non-Employee
Related Costs (NERC) - The
district is currently funded at $9,476 per FTE (staffing)
for NERCs. The 2007-2008 budget has an increase
to $9,751 for every Program 01-Basic Education funded
staff person. The increase will result in additional
revenues of $50,000 over the 2006-2007 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 significant increases
in both the employee and employer's contribution
rates. The
employer contribution rates increased from 4.75% and
4.86% to 5.84% and 5.9% for the TRS and SERS plans
respectively. The
result is an increased cost to the district of about
$177,000.
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 2007-2008 school year is an increase in funding
from $375.00 in 2006-2007 to $450.00 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 further implement
all-day kindergarten and support class-size reduction.
Special
Education
Special Education
experienced the most significant changes during the legislative
session. The state completely revamped the cost
allocation model that has been used in the past. Previously, the state had a formula that that recognized each
eligible special education student as a basic education
student first. Using the old model school districts
were required to allocate a portion of special education
costs to basic education. The new model requires all special education
costs to be recognized in special education rather than
recognizing some portion of the costs in basic education. For the 2007-08 budget special education costs in program
21 have increased by about $600,000 as a result of this
change in accounting. The funding in basic education went down
and the funding in special education went up to off set
this change in accounting. The
state is continuing to work on the ramifications of this
change as it effects all basic education staffing ratios.
Learning
Assistance Program
The state's
Learning Assistance Program (LAP) provides additional resources
to school district to provide additional opportunities
for struggling students. The state increased the LAP staff units
in their funding formula which provided an approximately
10% increase in funding state-wide. The
change in formula will provide an increase of about $50,000
for the 2007-08 budget.
Technology
Upgrades and Improvements
Funding was
provided by the state to allow school districts and schools
to update and improve their technology capacity. Specifically,
the state provided one-time funding based upon providing
$3,000 for each elementary school, $6,000 for each middle
or junior high school and $11,000 for each high school. The
funding is intended to augment existing technology purchases
and aid in the further use of technology in improving instruction. The
district is anticipating receiving approximately $35,000
for technology upgrades and improvements.
Targeted
Investments in Math and Science
The state
provided additional funding of Learning Improvement Days
(LID) for math and science teachers to support district
efforts to align instruction with the new math and science
state standards. These
professional development days are in addition to the two
LID days the state already provides in the existing state
funding formulas. The district is anticipating receiving
about $50,000 for the targeted investments in math and
science. The additional funds will be used to
supplement the district's current professional development
program in math and science.
Enrollment
The district's
enrollment has grown steadily over the past several years. The 2007-2008 budget is based on an enrollment projection
of 4,540 FTE students (plus 45 FTE Running Start). This is an increase of 60 FTE over the budgeted 2006-2007
school year. A
three year Cohort projection estimates 4,559 FTE for the
2007-2008 school year.
FTE ENROLLMENT COUNTS |
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2006-07 |
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2006-07 |
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2007-08 |
Grade Level |
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Budget |
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Actual |
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