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SUPERINTENDENT’S BUDGET COMMITTEE

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January 18, 2024

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John Anzalone, Superintendent

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Jasen McEathron,

Director of Business Services

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Matt Campbell, Budget Analyst

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AGENDA

  • Introductions - Welcome new and former committee members

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  • Locally Funded Programs

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  • Property Tax Levy Presentation
    • Replacement Levy Scenarios - Educational Programs & Operations (EP&O) and Capital-Technology

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  • Legislative Update

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  • Closing

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LOCALLY FUNDED PROGRAMS��WHAT STATE AND FEDERAL FUNDS DO NOT COVER

GENERAL

FUND

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LOCAL FUNDING SUMMARY�ALL SOURCES

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Revenue Source

Budget

Local Non-Tax

$5.5M

Local Levy

$18.0M

Fund Balance

$2.7M

Levy Equalization

$ 0

Total

$26.1M

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Due to assessed value increases, levy equalization (LEA) for future years expected to be $0.

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2024 is third year of three-year levy, with next replacement levy vote expected in February 2024.

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LOCAL NON-TAX EXPENDITURES

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Local Non-Tax Programs

Community Ed

$2.5M

Food Service Sales

$1.2M

MISC Items

$.8M

Fee-Based Programs

$.6M

Tuition & Fees

$.4M

Grand Total

$5.5M

Local Non-Tax Revenues are fully offset by Program Expenditures (i.e. there is no surplus in Local Non-Tax Revenue)

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LEVY & FUND BALANCE UTILIZATION

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*Cert Supplemental includes TRI, Longevity, Extended Day, Extra Work

Levy & Fund Balance Utilization

Student Services

67%

Direct Support

23%

Indirect Support

10%

Item

Percent of total

Amount

Category

Certificated Positions

24%

$5.0M

Student Services

Special Services

12%

$2.5M

Student Services

Certificated Supplemental Contracts*

10%

$2.1M

Student Services

Classified Positions

10%

$2.0M

Direct Support

Extracurricular (Athletics, Clubs, etc.)

9%

$1.8M

Student Services

Staff Development

7%

$1.5M

Student Services

Central Administration

7%

$1.4M

Indirect Support

Principals

6%

$1.3M

Direct Support

Certificated Substitutes

5%

$1.0M

Student Services

Food Service

4%

$.9M

Direct Support

Miscellaneous

3%

$.7M

Indirect Support

Transportation

2%

$.5M

Direct Support

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$20.6M

 

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LEVY & FUND BALANCE UTILIZATION

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*Cert Supplemental includes TRI, Longevity, Extended Day, Extra Work

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Property Tax Levy Presentation�

John Anzalone

Superintendent

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Mark Klein

Levy Committee Co-Chair

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Pat Hennessey

Levy Committee Co-Chair

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Legislative Update

John Anzalone Superintendent

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2024 LEGISLATIVE SESSION

  • Second year of the Biennial Legislature “Short,” non-budget session—limited to 60 days
    • January 8 to March 7

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  • Major focus: Supplemental Operating, Capital, and Transportation Budgets
    • Mandatory caseload adjustments (that is, “Maintenance Level” changes)
    • Enhancements and/or new programs—usually limited
    • Policy—new or amended

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STATE OPERATING BUDGET 2023-25

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Source: WASBO Legislative Affairs 1-17-24

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STATE BUDGET HIGHLIGHTS

  • K-12 Portion: 44% of 2023-25 Budget

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  • $5.8B State Revenues & Fund Balance
    • $3.6B Revenue Increase (incl Capital Gains Tax, excl Climate Commitment Act)
    • $2.2B Fund Balance/Reserves

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STATE REVENUE FORECAST

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BUDGET PROPOSAL

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BUDGET PROPOSAL

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OSPI BUDGET PROPOSAL

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TAKEAWAYS

  • K-12 investment minimal this session

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  • Items in Gov & OSPI budgets that have bills:
    • Paraeducator compensation
    • Special Education

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  • Other bills effecting K-12 will be monitored

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Closing �Thank you for your time this evening!

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