For 200809

1
A budget supportingour Strategic Plan
toEducate Every Student and Expect Excellence

• For 2008-09

2
School District Funds

• School districts are organized and operate on a
  fund basis. A fund is a fiscal and accounting
  entity
• School districts are authorized to have several
  types of funds with different purposes
• General Fund is used to account for the general
  operations of the district
• Capital Projects is used for acquisition or
  construction of major capital facilities
  including purchase of equipment and energy audits
• Transportation Vehicle Fund is used to provide
  for the purchase and major repair of buses
• Debt Service Fund is for the accumulation of
  resources for, and the payment of, long-term debt
  principal and interest.
• ASB Fund is a special revenue fund allowed under
  Washington State law to account for student body
  fund revenue and expenditures.
• Trust and Agency Funds to account for assets held
  by the district in a trustee capacity.

3
General Fund Budget

• Is the Districts Financial Plan,
• Based on a Set of Assumptions About the Future,
• Designed to Meet Strategic Plan Goals.

4
General Fund

• Budget focus
• L earning Environment
• E xcellence in Staff
• A chievement for Every Student
• R esource Stewardship
• N eighborhood/Community Engagement

5
Our budget focuses on Learning Environment

• Classroom
• teachers
• supplies
• instructional materials
• classroom support staff
• class size support
• School
• principal
• office staff
• counselors, librarians and nurses
• stipend support for buildings

6
Our budget focuses on Excellence in Staff

• Professional Training
• Support for teachers obtaining National Board
  Certification
• Administrator professional training
• Para-professional training
• Center Ed Leadership implementing powerful
  instruction focused on math
• Professional Mentorship
• APs, EAs and campus managers to allow
  principals to focus on instructional leadership
• Math and literacy coaches
• Mentors for new teachers
• Teacher collaboration
• Leadership intern opportunities
• Recruit and Retain Excellent Staff
• Focus on hiring math teachers

7
Our budget focuses on Achievement for Every
Student

• Full Day Kindergarten
• Many options for our young learners
• State funded full day program at 8 elementary
  schools
• Extended day program at 3 elementary schools
• Tuition based program at 4 elementary schools
• State funded enriched program at White Center
  Heights
• Student Achievement
• Supports programs to improve student learning
• Math and literacy coaches
• Extended day learning programs
• Support of AVID program
• Read Right
• Summer school offerings
• Class size reduction
• and many others

8
Our budget focuses on Achievement for Every
Student

• Gates Grant
• All Students Prepared for College, Career,
  Citizenship
• IB and AP offerings, training and materials
• College Awareness
• Instructional Leadership
• Support for FOCUS schools
• Accountability and Evaluation
• Middle school study
• Special Education Programs
• Title I and LAP Programs
• Increased focus on support for high school
  struggling learners
• ELL Programs
• Preschool and Early Childhood Education (ECEAP)
• K-3 Demonstration Project at White Center Heights
• Technology

9
Our budget focuses on Resource Stewardship

• Business Services
• Transporting of Students
• Food Services
• Maintenance of Buildings
• custodians
• district maintenance
• utilities

10
Our budget focuses on Neighborhood/Community
Engagement

• superintendents office
• communications
• community programs
• Family and community engagement partners with 8
  community based organizations serving our
  students of color
• Two family advocate/academic coaches
• Partnership with UW to serve Native American
  students
• Parent and community engagement grants available
  to schools through ELL

11
Enrollment History
12
Fund Balance History

13
General Fund Budget

• Our revenue

14
Revenue Assumptions

• 16,690.10 Full Time Equivalent Students
• 770 Vocational Education Students
• 2,014 Special Education Students (1,886 3-21 yr
  olds)
• 11.14 of total enrollment (07-08 was 11.18)
• 129.00 Birth to Pre-Kindergarten
• Increased Levy Collection
• Increases in some categorical monies from state
  and federal sources
• Reduction in some grant areas (i.e., Gates etc.)
• Medicaid Match to fund elementary counselors
• Built in 6 million in contingency

15
Levy Collections

• 2009 2008
  2007
• Levy - General Fund 34,250,000 32,289,653
  29,550,000
• Levy - Debt Service 27,180,000 25,808,000
  21,903,000
• Tax Rates (per 1000 of AV)
• General Fund 2.33
  2.24 2.30
• Debt Service 1.85
  1.79 1.71
• Total 4.18
  4.03 4.01

16
Revenues Comparison
17
Revenue by Type
18
Highline Public Schools Budget Shortfall2008-09
Recommendations

• Increased Revenue
• ? Support from King County Public Health
  50,000
• Change case management services for the teen
  
• parent program and partner with King County
• Public Health support from KCPH 50,000
• ? Fee increases 30,000
• Increase in user fees - PAC, credit
  retrieval, summer
• enrichment, fee-based all day kindergarten,
  science
• resource center etc.
• Safety net revenue 100,000
• Increase in safety net revenue for contracted
  services
• Medicaid Match Revenue 400,000
• Unemployment pool rebate 750,000
• Total Net Increased Revenue
  1,330,000

19
Reduced Expenditures
Estimated Impacts

• ? Charge portion of high school counselors to
  CTE 60,000
• The program will see reductions in monies
  available to the
• building for supplies, textbooks, equipment,
  technology support
• and transportation. The elements of the CTE
  program most
• impacted will be new and/or updates in
  hardware and software
• for computer labs participation in student
  led activities including
• conferences and other leadership activities.
  
• Reduce class size aides 150,000
• As part of the HEA contract, language exists
  to support teachers
• whose class sizes exceed the limits stated in
  the contract. The
• district will work to significantly reduce
  the need for class size
• aide support by maintaining class sizes at
  the limits in the
• HEA contract.
• ? Reduce classified extra pay, overtime
  150,000
• Reduce extra service and overtime
• ? Reduce certificated substitute
  costs 100,000
• Reduce amount of substitutes by approving
  professional
• development and evaluating areas where subs
  are less critical
• for improved student achievement.

20
Reduced Expenditures (cont.)

• ? Reduce management level stipends for
  committees or special assignments 10,000
• ? Reduce expenditures in facilities maintenance
  and grounds 50,000
• Reduce 1.0 fte maintenance position
• ? Reduction and reallocation in categorical
  funding 500,000
• The reductions proposed are a decrease in
  the summer school
• program offerings program evaluation both
  from I-728 monies.
• Reduction of contracted professional
  development (SIOP).
• Redesigning the work of two support
  positions into one and
• monies saved in 07-08 in the transitional
  bilingual program
• will be carried over to assist in the 08-09
  budget shortfall.
• Allocate LAP funds used for new
  services 100,000
• Use of LAP funding to pay for new
  instructional services.
• Utilize capital project fund for allowable
  technology maintenance
• and/or equipment expenditures 500,000
• Eliminate the use of non-safety classified
  subs 100,000
• Exploring development of new standards
• Eliminate after 200 p.m. field trips except
  by charter 50,000
• Exploring development of future field trip
  practices in conjunction with using outside
  charter services.

21
Reduced Expenditures (cont.)

• ? Eliminate 8.5 positions 400,000
• 2 Administrators/management
• - one year only position for Evergreen HS
  principal
• - Reduction of assistant principal at
  Highline HS
• 6.5 classified/certificated positions
• - 1.0 Business services
• - 1.0 Transportation
• - 1.5 Technology
• - 2.0 Special education
• - 1.0 Teaching and learning
• Reduce unemployment contribution 500,000
• Explore potential reduction in district
  contribution rate
• ? Reductions in Security Services
  50,000
• Reductions in staffing, contracted services,
  supplies and other non-employee related costs
• Explore the Employee Assistance Program (EAP)
  on an as needed basis 50,000
• Move Build for the Future publication costs
  to capital projects 5,000
• Total Reduced Expenditures
  3,134,500

22
General Fund Budget

• Our expenditures

23
Impacts

• Includes but not limited to
• State salary increase of 4.4 - 5.1
• Bargaining agreement increases
• Health benefit increase of 3.6
• Retirement rate increases of 31-45
• Significant increases for fixed costs including
  insurance, technology software and hardware
  maintenance agreements, utilities, transportation
  fuel and food for nutrition services
• Math Instructional Materials and Textbooks
• Support of current and new technologies
• 6.0 million in contingency
• (up from 4.5 million prior year)

24
Expenditure by Program

• Basic Education 129,857,124
• Vocational Ed 4,212,057
• Skills Center 3,257,361
• Special Education 20,129,511
• State, Categorical 14,325,049
• Federal, Cat 7,879,482
• Other 3,259,416
• TOTAL 182,920,000

25
Expenditure by Object
26
Capital Projects Fund

• Part of the revenue for this fund is received
  from sale of bonds
• Part of the revenue for this fund is received
  from non-bond sources i.e., state match, interest
  earnings, Port of Seattle etc.
• The expenditures for this fund is for
• School Construction
• School Remodeling
• Fields and Parking

27
Capital Projects FundRevenue
28
Capital Projects FundExpenditure
29
Capital ProjectsFund
Beginning Fund Balance 93,513,790 Revenues 56,9
05,380 Expenditures 88,255,000
Ending Fund Balance 61,595,906
30
Debt Service Fund

• Taxes collected by the county are deposited in
  this fund
• Payments made for outstanding bonds approved by
  the voter
• Payments made for outstanding bonds obligated by
  the district as non-voted debt
• 2009 Tax Collection Set at 27,180,000

31
Debt Service FundRevenue
32
Debt Service Fund
Beginning Fund Balance 16,542,046 Revenues 27,1
50,825 Expenditures 26,840,599
Ending Fund Balance 16,852,272
33
Transportation Vehicle Fund

• Used for the purchases of new buses
• Budget authorizes to purchase buses under our
  plan
• Beginning Fund Balance 1,226,200
• Revenue 748,675
• Expenditure 1,575,000
• Ending Fund Balance 399,875

34
Associated Student Body Fund
35
Associated Student Body Fund

• Budget Adoption Authorizes
• Fund Raisers
• Expenditure Capacity
• Revenue 2,333,598
• Expenditure 2,327,739
• Ending Fund Balance 689,893

36
2008-09 Budget Adoption

• Budget adopted by school board
• August 13, 2008