2018-19 School Year
Newly-adopted 2019-20 budget reflects student achievement, safety
At the Aug. 21, 2019, Budget Hearing, the School Board adopted the 2019-20 budget. Check out this concise, easy-to-read budget summary, which reflects the District’s financial priorities of directing resources to the classroom and increasing student performance, improving fiscal accountability, continuing to increase the use of technology, continuing improvements to our facilities, and maintaining our schools as safe learning environments.
UPDATE: 8/21/19: 2019-20 Budget Adoption Presentation as presented to the School Board at the Aug. 21 meeting.
UPDATE: 7/10/19: 2019-20 Preliminary Budget Review as presented to the School Board at the July 10 meeting.
UPDATE: 5/15/19: Budget Update as presented to the School Board at the May 15 meeting.
UPDATE: 4/24/19: Budget Update as presented to the School Board at the April 24 meeting.
UPDATE: 3/20/19: Budget Update as presented to the School Board at the March 20 meeting.
UPDATE: 2/20/19: Budget Update as presented to the School Board at the Feb. 20 meeting.
UPDATE: 1/16/19: Year End Budget Presentation 2017-18 as presented to the School Board at the Jan. 16 meeting.
UPDATE: 1/11/19: District reduces 2018-19 budget deficit by $4 million, in part, by eliminating 24 unfilled positions with a reduction of 9 employees. Further review and analysis, with subsequent changes, will continue to take place this year and next as additional reductions will need to be made in 2019-20. We’re making decisions and implementing processes to help avoid another such budget shortfall in the future. Read more about the District's budget situation in this overview and Q&A.
UPDATE 10/2/18: Subsequent to the original budget adoption, agreements with employee groups were reached. The costs of the agreements exceeded the level of salary improvements assumed in the budget. In addition, the estimated ending fund balance for the 2017-18 fiscal year is lower than assumed in the budget. Due to the magnitude of these changes significant budget revisions will be necessary. The process for determining the specific revisions are currently underway.
Budget development calendar: 2019-20 School Year
- 1/14/19: Legislative session begins (1st year of 2019-2021 biennium)
- 2/20/19: Board Meeting - Legislative Update and Budget Calendar
- January-March 2019: Enrollment projection and staffing development
- February-April 2019: Department and grant budget development
- March 4-8, 2019: Building budgets finalized
- 3/20/19: Board Meeting - Budget Report and Staffing & Legislative Update*
- 4/17/19: Board Meeting - Budget Process Update/Revenue Projection*
- May 2019: Budget balancing and finalized
- May 15: Board Meeting - Budget and Legislative Update & Fund Balance Restoration Plan*
- 6/18/19: Board Meeting - Present Final Budget*
- 7/17/19: Board Meeting - Public Hearing and Board Action on 2019-2020 Budget*
* Opportunities for public participation
Monthly Budget Status Reports
2018-19 Fiscal Year (Sept. 1, 2018-Aug. 31, 2019)
2017-18 Fiscal Year (Sept. 1, 2017-Aug. 31, 2018)
School Board adopts 2018-19 budget
At the July 18, 2018, school board meeting, the Board of Directors approved Resolution No. 34/17-18 Adoption of 2018-19 Budget. View the budget presentation.
Official budget document: F-195
The F-195 is the official school district budget document required by the state. Beginning with the 2018-19 fiscal year, school districts must also prepare a F-195F which is a four-year budget outlook that includes a four-year enrollment projection. Both documents are adopted by a resolution of the Board of Directors. For first class school districts, like the SBLSD, the adoption must be no later than August 31 of each year. The fiscal year for school districts starts September 1 and goes through August 31. The budget establishes maximum expenditure amounts for each fund and provides a means of measuring and guiding performance. View Sumner-Bonney Lake School District's 2018-19 F-195 document.
The Sumner-Bonney Lake School District budget comprises five operating funds:
The 2018-19 Sumner-Bonney Lake School District budget comprises five operating funds:
- General Fund:
The general fund budget of $136.5 million covers the school district’s annual operating costs. It provides support to approximately 9,900 students, which are served by 667 certificated and 448 classified full time equivalent staff.
- Capital Projects Fund:
The capital projects fund budget of $112.2 million is used for the construction of new schools, remodeling of existing schools, bond or levy funded technology upgrades, land purchases and small health and safety projects.
- Debt Service Fund:
The debt service budget of $18.5 million pays for the principal and interest on voter-approved bonds.
- Associated Student Body Fund:
The associated student body fund budget of $2.2 million supports student authorized extracurricular activities. View SBLSD ASB Fund balance reports.
- Transportation Vehicle Fund:
The transportation vehicle fund budget of $885,000 pays for the purchase and major repair of school buses.
The following information and explanation of revenues and expenses focuses on the General Fund, which funds the daily operating expenses of the district.
2018-19 SBLSD Revenue (General Fund): $138.1
Budgeted General Fund revenue sources:
- Local Taxes: $16.9 million
Collection of voter-approved Educational Programs and Operation Levy.
- Local Nontax: $6.3 million
Includes tuition and fees paid by students, student food service sales, investment earnings, rental of district facilities, and insurance recoveries.
- State General Purpose: $88.6 million
Revenues from the state for general basic education purposes driven primarily on the basis of student enrollment using a prototypical schools funding model. Included in this revenue description is Local Effort Assistance (LEA). LEA supplements school district enrichment levies in eligible school districts.
- State Special Purpose: $17.8 million
State revenues for services provided through the learning assistance, special education, highly capable, and transitional bilingual programs, as well as other state special and pilot programs. This category also includes funding for pupil transportation, and state child nutrition programs.
- Federal: $7 million
Funds provide supplemental educational interventions for eligible students (Title I, Part A), federal school child nutrition programs including USDA commodities, career and technical education, English Learners, and specially designed instruction for special education students.
- Revenues from Other Sources: $1.5 million
Revenues received from other entities.
2018-19 SBLSD Expenditures (General Fund): $136.5 million
Budgeted General Fund program expenditures: These categories are defined through the state's accounting system to maintain consistency among school districts. The school district prepares its expenditure budget on a program basis. Program budgeting allows the district to examine the costs of individual instructional programs. The major General Fund programs are:
- Regular Instruction: $78.1 million
Direct cost of basic education as defined in RCW 28A.150.210/220. Program expenditures include the salary and benefit costs of basic education teachers, principals, counselors, media specialists, nurses and school secretaries. It also includes direct costs of instruction such as textbooks, technology, supplies and materials, classroom equipment, and library resources.
- Special Education:$16.6 million
Expenditures for special education and related services for special education students between birth and 21 years of age. Included expenditures are teachers, psychologists, speech therapists, occupational and physical therapists, and para-professionals.
- Career and Technical Education:$4 million
Expenditures for operating Career and Technical Education programs approved by the Superintendent of Public Instruction.
- Compensatory Education: $6.8 million
Expenditures to assist student participation in the regular instructional programs. Examples include Title I, Learning Assistance Programs (LAP) and transitional bilingual programs.
- Other Instructional Programs: $0.3 million
Expenditures for summer school and highly capable education.
- Community Services: $2.6 million
Expenditures for operating programs primarily for the benefit of the community as a whole or some segment of the community. Includes the District’s early learning program and performing arts center.
- Support Services: $28.1 million
Activities that support the educational programs of the District. Areas included are, superintendent's office, Board of Directors, business operations, personnel services, maintenance, utilities, insurance, data processing, food service and pupil transportation.