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BELLEVUE SCHOOL DISTRICT BUDGET 2009-10

BELLEVUE SCHOOL DISTRICT BUDGET 2009-10. BOARD PRESENTATION AUGUST 18, 2009. WHAT IS A BUDGET?. A plan which describes anticipated revenue and expenditures for a fixed time period. An indication of the District’s mission, goals and priorities by how it allocates its anticipated revenues.

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BELLEVUE SCHOOL DISTRICT BUDGET 2009-10

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  1. BELLEVUE SCHOOL DISTRICT BUDGET2009-10 BOARD PRESENTATION AUGUST 18, 2009

  2. WHAT IS A BUDGET? • A plan which describes anticipated revenue and expenditures for a fixed time period. • An indication of the District’s mission, goals and priorities by how it allocates its anticipated revenues. • A plan to maintain expenditures within available revenue with an adequate fund balance to respond to unanticipated conditions.

  3. What Comprises Revenue? • State funding is either general apportionment based on student enrollment and the placement of a district’s certificated staff on the state salary schedule or categorical funding for specific programs (based on enrollment) such as special education, ESL, gifted and CTE. • At the time the budget is prepared, student enrollment and staff placement can only be estimates based on a district’s enrollment projections and the anticipated education and experience of its certificated staff.

  4. ENROLLMENT • Our enrollment projections for 2009-10 anticipate an increase of 129 students over the 2008-09 school year. This is called our 100% enrollment projection. For budget purposes, in order to provide expenditure capacity without the need for a formal budget revision, our budget is built using an enrollment figure of 102% of our projection. However, until school starts and our actual enrollment is known, we hire certificated staff based on 98% of our projection.

  5. State General and Categorical Funding • For 2009-10 the state general apportionment and special purpose categorical funding is budgeted to be $99,525,582 or 57.5% of our total revenue. • This figure includes a reduction of $7.4M in class size reduction funds from I-728 and a loss of almost $300,000 in math and science professional development money.

  6. ADDITIONAL REVENUE SOURCES • Local levy 21% $36,273,200 • Federal 9.6% $16,546,747Includes $4.8M in federal stimulusfunds – Title I, special ed, techand McKinney Vento (homeless) • Tuition, fees, rent, childcare, food service, transportation fees, donations 9.7% $16,756,238 • Other Districts and CPF Transfer 2.2% $ 3,827,686

  7. TOTAL BUDGETED REVENUE • The total budgeted revenue for 2009-10 is:$172,929,453

  8. EXPENDITURES BY PROGRAM • Basic Education $90,402,171 52.89% • Special Education $19,245,206 11.26% • Support Services $34,081,777 19.94%Building maintenance, grounds, information systems, warehouse, food services, pupil transportation, business office, human resources, printing • CTE (inc skill center) $ 4,936,761 2.89% • Compensatory Ed $ 9,741,731 5.70%Title, LAP, ESL, Head Start • Other Instructional$ 2,639,954 1.54%Summer school, gifted, full day K • Childcare, Facility Rental $ 5,146,9683.01% • Federal Stimulus $ 4,726,1732.77%

  9. EXPENDITURES BY ACTIVITY • Teaching $110,807,161 64.83% • Teaching Support $ 13,779,010 8.06% • Other Support $ 29,448,921 17.23% • Building Adm $ 8,001,138 4.68% • Central Adm $ 8,875,511 5.19%

  10. EXPENDITURES BY OBJECT • Certificated Salaries $79,097,495 46.28% • Classified Salaries $27,417,852 16.04% • Benefits/Payroll Taxes $33,283,050 19.47% • Supplies, Materials $11,701,455 6.85% • Purchased Services $18,413,844 10.77% • Travel $ 378,749 .22% • Capital Outlay $ 619,296 .36%

  11. TOTAL BUDGETED EXPENDITURES • The total budgeted expenditures for 2009-10 are:$170,911,741

  12. 2009-10 EXPENDITURE CHANGES IN ACTUAL BUDGETED DOLLARS • Certificated staff supplemental contracts enriched by the equivalent of 3 days at per diem (1.5% salary increase). Then the State eliminated one of the two learning improvement days (a .5% salary decrease) for a 1% net gain. • Health benefit costs, state unemployment insurance premiums, the mandatory retiree carve out and use of sick leave for maternity and childcare leaves are all increased costs in 2009-10. • Budget for utilities increased $300,000.

  13. BUDGETED DOLLAR CHANGES • With enrollment held steady, certificated instructional staff were decreased by 61 FTE for a total savings of $4.3 to $4.5M. • 2.0 FTE administrative reductions for a total savings of $236,000. • 4.0 FTE classified staff reductions in central departments for a total savings of $238,000.

  14. ANTICIPATED CHANGE IN DISTRICT FUND BALANCE • Actual Fund Balance 9/1/08 $3,804,461 • 2008-09 Year Projection Estimated Resources 171,384,015 Estimated Expenses 168,463,476 Resources Over Expenses (Fund Balance Increase) $2,920,539 • Estimated Fund Balance 8/31/09 $6,725,000 • 2009-10 Year Budget --- Estimated Resources 172,929,453 Estimated Expenses 170,911,741 Resources Over Expenses (Fund Balance Increase) $2,017,712 • EstimatedFund Balance 8/31/10 $8,742,712 8,742,712/170,911,741 = 5.1%

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