Budget
- 2024-25 School Year
- 2023-24 School Year
- 2022-23 School Year
- 2021-22 School Year
- 2020-21 School Year
- 2019-20 School Year
- 2018-19 School Year
2024-25 School Year
Budget Presentations
- 10/16/24: Enrollment Reporting 2024-2025
Monthly Budget Status Reports
2024-25 Fiscal Year (Sept. 1, 2024 - Aug. 31, 2025)
- September
- October
- November
- December
- January
- February
- March
- April
- May
- June
- July
2023-24 School Year
Budget Presentations
- 10/16/24: Enrollment Reporting 2024-2025
- 8/14/24: 2024-2025 Budget Adoption
- 7/10/24: 2024-2025 Preliminary Budget Review and Public Hearing
- 6/12/24: Budget Update
- 4/17/24: Budget Update
- 2/21/24: February Budget Update
- 12/13/23: 2022-23 Annual Financial Reporting
- 12/13/23: Business Services Department
- 10/18/23: Enrollment Reporting
- 9/20/23: EP&O and Tech Levy Recap
- 9/13/23: Technology Levy, EP&O Levy
- 8/16/23: Budget Hearing, Budget Summary Booklet
Monthly Budget Status Reports
2023-24 Fiscal Year (Sept. 1, 2023 - Aug. 31, 2024)
Budget Development Calendar: 2023-24 School Year
- Legislative session: January-April 2023
- Enrollment projection: January-February 2023
- Budget update to the school board: February-August 2023
- Staffing allocation: February-March 2023
- Budget development HR data: March-May 2023
- Budget development MSOC and misc: March-May 2023
- Budget for other funds: March-June 2023
- Budget submission to ESD and State: July 10, 2023
- Budget preliminary review with the school board: July 12, 2023
- Budget hearing and adoption: Aug. 16, 2023
2022-23 School Year
Budget Presentations
- 7/12/23: Preliminary Budget Review 2023-2024
- 6/14/23: Levy Renewal Study
- 5/17/23: Budget Update
- 3/15/23: Demographic Observations and Enrollment Forecast
- 2/15/23: Budget Update
- 12/14/22: Annual Financial Reporting 2021-22
- 10/19/22: Enrollment Reporting 2022-2023 Presentation
- 8/17/22: 2022-23 Budget Adoption Presentation
- 7/6/22: 2022-23 Preliminary Budget Review
Monthly Budget Status Reports
2022-23 Fiscal Year (Sept. 1, 2022 - Aug. 31, 2023)
2021-22 School Year
Budget Presentations
- 7/14/21: 2021-22 Preliminary Budget Review
- 8/18/21: 2021-22 Budget Adoption
- 10/20/21: 2021-22 Enrollment Update
- 12/15/21: 2021-22 Annual Financial Reporting
- 3/23/22: Budget Update
Monthly Budget Status Reports
2021-22 Fiscal Year (Sept. 1, 2021 - Aug. 31, 2022)
Budget Development Calendar: 2021-22 School Year
- Legislative Session: January 11, 2021 – April 25, 2021
- Projection: January – February 2020
- School Board Presentation: Legislative Update: February 17, 2021
- Staffing Allocation: March – April 2021
- School Board Presentation: Budget Report – Staffing & Legislative Update: March 17, 2021
- School Board Presentation: Legislative Update & Final Enrollment Numbers: April 21, 2021
- School Board Presentation: Budget and Legislative Update: May 18, 2021
- HR Staffing Data Push: May 15, 2021
- School Board Presentation: Budget and Legislative Update: June 8, 2020
- School Board Presentation: Budget Preliminary Review: July 7, 2021
- F-195 Due to ESD: July 10, 2021
- Budget Adoption: August 18, 2021
6/17/21
School districts receive COVID-19 response funds; SBLSD focuses spending on school safety, student success
Emergency relief funding
To help reopen schools and recover from the effects of COVID-19, Congress implemented legislation that gives schools nationwide one-time federal funding called the Elementary and Secondary School Emergency Relief (ESSER) Fund, which comes in three waves: ESSER I, II, and III.
ESSER emergency relief funds address schools’ immediate, short-term needs for health and safety improvements, learning enhancements and support, and other programs that help students get back on track with their learning. 6/17/21
How funds are spent
The federal funding school districts receive varies based on the previous year’s percentage of students qualifying for free and reduced-price meals. ESSER funds do not replace regular funding from the state and levy sources, and include limitations on allowable uses and spending timeframes.
In continuing to be responsible stewards of public funds, we are efficiently and effectively allocating these temporary dollars wisely with meaningful spending plans to support student success. Here’s an overview of what the District has purchased and categories for planned expenses of ESSER funding.
ESSER I / CARES Act
2019-20: $1.4 million
- Covered lost revenue from fees normally collected from Child Nutrition and Childcare
- Purchase of PPE and thermometers
- Purchase of internet hotspots and technology equipment
ESSER II
2020-21 and 2021-22: $2.8 million
- Air quality improvement for all buildings (filters, control system, HVAC repair): $1 million
- Health and safety for staff and students (PPE, supervision) : $0.7 million
- Academic supports (additional teachers, counselors, paras, family support): $0.8 million
- Other: $0.3 million
ESSER III
Allowable uses:
- Academic loss recovery
- Promote health and safety within school buildings
- High-quality instructional materials to accelerate student learning
- Academic recovery and accelerated learning initiatives
- Interim and formative assessment tools
- School facilities and infrastructure improvements
- Broadband and technology
- Mental Health Support
- Distant Learning Program
View the budget update presented at the June 8 school board meeting and learn more about our budget at www.sumnersd.org/budget.
Enrollment Reporting: 2021-2022
If you are having trouble viewing the document, you may download the document.
2020-21 School Year
Budget Presentations
- 10/21/20: 2020-21 Enrollment Reporting
- 12/9/20: 2019-20 Annual Financial Reporting
- 2/17/21: 2021-22 Budget Update
- 3/10/21: Moody's Bond Rating Update
- 6/8/21: Budget Update
Monthly Budget Status Reports
2020-21 Fiscal Year (Sept. 1, 2020 - Aug. 31, 2021)
2019-20 School Year
8/19/20: School Board authorizes District to review operational needs in light of required distance learning format
The School Board this evening approved a resolution authorizing the District to begin reviewing operational needs based on the local health authority’s requirement to reopen the 2020-21 school year in a distance learning format.
With the required change from in-person instruction to online comes ripple effects to the District’s revenue (enrollment, transportation, rental fees, meal sales) and to operational needs, which includes staffing.
As the distance learning model changes the way the District must operate, we need to subsequently review and assess the most effective and efficient way to reorganize the District’s work to support our reopening plans. This means there’s a potential need to temporarily reorganize and/or reduce classified staff. These are decisions we don't take lightly.
This unforeseen situation is nothing we want, or expected, to implement. The pandemic has hit everyone hard in different ways that are out of our control.
We value and appreciate all of our employees, who are important members of our District family with a shared mission to educate every student, every day. We will continue to work hard to provide an exceptional learning experience for a successful school year ahead.
Resolution No. 33/19-20: Authorizing the Superintendent to Identify Reorganizations or Reductions in Classified Staffing
Budget Message: 5/5/20
Along with the state-mandated Stay Home, Stay Healthy order to slow the spread of COVID-19 comes negative economic impact to businesses, services and programs. Some may not realize that school districts are not immune to these budget blows.
We’re beyond grateful for the February passage of our Replacement Educational Programs & Operation levy. Our valued voters have made it possible for our District to remain financially stable amid this pandemic. Being steadfast stewards of taxpayer dollars paired with a conservative spending approach puts us in solid financial standing, but not without a substantial revenue loss of more than $2 million.
Here are some ways COVID-19 has affected Sumner-Bonney Lake School District’s budget for 2019-20 and some of the uncertainties we face when building our budget for 2020-21.
Sources of lost revenue for the 2019-20 school year:
- Facility rentals
- Sports/activity fees
- Tuition-based childcare/preschool
- Field trips (transportation-related costs)
- Meal sales
- Donations
For the 2020-21 school year we face the following economic uncertainties:
- Potential decrease in student enrollment, which impacts funding
- Potential decrease in state and federal funding
With the anticipation of decreased funding and to help mitigate revenue loss, we’re preparing the District to be more resilient when hit with COVID 19 impacts, allowing us to focus on student learning. To do this, we’re implementing two conservative spending strategies now:
- Discretionary purchases for items or services not related to addressing COVID-19 or necessary to support core district functions will be reviewed and subject to approval
- Staffing and hiring will be carefully reviewed and possibly reallocated
2019-20 School Year
Budget Presentations
- 8/19/20: Budget Public Hearing: Presentation | Budget Summary: Fiscal Year 2020-21
- 7/1/20: Preliminary Budget Review 2020-21 as presented to the School Board at the July 1 meeting
- 5/12/20: Budget Update 2020-21 as presented to the School Board at the May 12 meeting
- 2/19/20: Budget Update as presented to the School Board at the Feb. 19 meeting
- 12/11/19: Year-End Budget as presented to the School Board at the Dec. 11 meeting | 2018-19 F-196
Monthly Budget Status Reports
2019-20 Fiscal Year (Sept. 1, 2019-Aug. 31, 2020)
September
October
November
December
January
February
March
April
May
June
July
Budget development calendar: 2020-21 School Year
- Legislative Session: January 13, 2020 – March 12, 2020
- Legislative update to the Board: February 19, 2020
- projection: January – February 2020
- Staffing Allocation: March – April 2020
- Budget update to the Board: May 12, 2020
- HR Staffing data final push to B.O: May 29, 2020
- Budget update to the Board: June 16, 2020
- Budget Preliminary Review with the Board: July 8, 2020
- F-195 Due to ESD: July 10, 2020
- Budget Adoption: August 19, 2020
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*
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* Opportunities for public participation
Monthly Budget Status Reports
2018-19 Fiscal Year (Sept. 1, 2018-Aug. 31, 2019)
September
October
November
December
January
February
March
April
May
June
July
2017-18 Fiscal Year (Sept. 1, 2017-Aug. 31, 2018)
September
October
November
December
January
February
March
April
May
June
July
August
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.