TSD Board of Directors July 13, 2018 2017-18 Budget Hearing TSD Board of Directors July 13, 2018

General Fund Revenue 2016-17 to 2017-18 Category 2016-17 2017-18 +/- Local Levy $14,730,237 $15,384,837 $654,600 Fees, Grants, Etc. $2,250,713 $2,830,106 $579,393 State Enr. / K-3 / Full Day K / CTE / ALE $45,173,179 $50,091,639 $4,918,460 Special Ed / LAP / Bilingual / Hi Cap / Transportation $9,311,564 $10,143,654 $832,090 Federal Title 1 / Special Ed / Title 2 / Food Service $3,601,607 $3,762,329 $160,722 Other Non-High $25,000 $30,000 $5,000 Transfers $100,000 $0 Net Revenue Change: $7,050,265

Certificated Salaries Expenditures 2016-17 to 2017-18 Category 2016-17 2017-18 + / - Certificated Salaries $32,406,792 $33,485,090 $1,078,298 Classified Salaries $12,336,365 $12,608,855 $272,490 Benefits $16,822,383 $21,149,416 $4,327,033 Supplies & Materials $5,175,471 $4,959,685 ($215,786) Purchased Services $8,416,644 $9,757,850 $1,341,206 Travel $156,100 $154,624 ($1,476) Capital Outlay $123,545 $127,045 $3,500 TOTALS  $75,437,300 $82,242,565 $6,805,265

Revenue /Expenditure Changes 2016-17 to 2017-18 Total Budgeted Revenue Difference = $7,050,265 Total Budgeted Expenditures = $6,805,265 Difference = $245,000 Why? Last Year Budgeted Spending into Fund Balance New Market: Planned Fund Balance Exp. – Maintenance ($165,000) TSD Middle School Transition: 1.0 FTE Counselor to support middle school transition ($80,000)

Enrollment FTE - Funding

Categorical Enrollment – Program Funding

2017-18 Beginning Fund Balance Est* Inventory Food Serv. Maint./Grounds/Cust. Transportation Inventory Food Serv. Maint./Grounds/Cust. Transportation Pre-Paid Examples Insurance Licenses Subscriptions Pre-Paid Examples Insurance Licenses Subscriptions MS Transition Staff: $720,000 Student Lunch Accts: $ 60,650 MS Transition Staff: $720,000 Student Lunch Accts: $ 60,650 2017-18 Projected Beginning FB: $7,874,258 *Actual Beginning Fund Balance to be determined by Oct. 31, 2017

2017-18 Ending Projected FB: $7,874,258 2017-18 Ending Fund Balance Inventory Food Serv. Maint./Grounds/Cust. Transportation Pre-Paid Examples Insurance Licenses Subscriptions New Market High School:$ 43,898 Student Lunch Accts: $ 60,650 2017-18 Ending Projected FB: $7,874,258

Stakeholder Budget Survey

Budget Enhancements 2017-18 Enhancements Employee Salaries/Benefits Safety and Security School Resource Officer #2 MS 6 Positions – Transition Whole Child Initiative Community Schools – Together! 1.0 Counselor add at Middle School level Increased Athletic Costs Transportation Facility Use

Revenues vs. Expenditures TSD Basic Ed. Only 2017-18 * All local levy and levy equalization revenue is included in Basic Education revenue in this display.

Revenues vs. Expenditures TSD Categorical Pgms. Only 2017-18

Revenues vs. Expenditures All Schools/Programs 2017-18

General Fund MSOC Disclosure MSOC = “Materials, Supplies, Operating Costs” Required Presentation: State Budget (2ESHB-2376) Section 502(8)(a)(ii) Budgeted MSOC Revenue Regular Instruction $ 7,381,587 Grades 7-8 CTE $ 15,471 Grades 9-12 CTE $ 431,856 Skills Center $ 610,300 Grades 9-12 Additional $ 418,179 * Total MSOC Allocation $ 8,857,393

General Fund MSOC Disclosure Objects of MSOC Expenditure $ 4,959,685 Supplies Purchased Services* $ 9,757,850 $ 154,624 Travel Capital Outlay $ 127,045 Total Budgeted MSOC Expenditures $ 14,999,204 Difference $ (6,141,811) * Purchased services examples: Utilities, insurance, contractors, professional development, subscriptions, ESD Fees, Etc.

General Fund MSOC Disclosure

Capital Projects Fund Revenues 2016-17* 2017-18 $ Change Pct Chg Beginning Fund Balance $33,888,011 $18,054,000 $(15,834,011) -47% Revenues/Other Fin. Sources Local Impact Fees $500,000 - 0% Investment Earnings 100,000 300,000 200,000 200% Rental & Leases State Assistance 3,400,000 2,200,000 (1,200,000) -35% New Market State 50,000 4,550,000 4,500,000 9000% Bond Sales 36,000,000 18,000,000 (18,000,000) -50% Transfer from Debt Service (100,000) -100% Transfer from Gen Fund Total Revenues $40,150,000 $25,550,000 $(14,600,000) -36%

Capital Projects Fund Net Resources 2016-17* 2017-18 $ Change Pct Chg Expenditures Buildings $49,485,000 $31,690,000 (17,795,000) -36% Sites 2,260,000 1,395,000 (865,000) -38% Equipment 1,080,000 1,685,000 605,000 56% Instructional Technology 623,000 800,000 177,000 28% Bond-Related and Other 75,000 110,000 35,000 47% Total Expenditures $53,523,000 $35,680,000 $(17,843,000) -33% Transfer to Gen Fund 100,000 (100,000) -100% Ending Fund Balance $ 20,415,011 $ 7,924,000 $(12,491,011) -61% * From original 2016-17 budget.

Capital Projects Fund Projects

Debt Service Fund

Transportation Vehicle Fund State bus depreciation funding is expected to be around $383,825 which provides enough revenue for three new school buses consistent with our acquisition practices. The district will utilize the State’s Local Option Capital Asset Lending (LOCAL) program to purchase 11 busses this next year Rationale: 14 busses no longer qualify for depreciation and are aging. The LOCAL program provides attractive interest rates and state forest funds are sufficient to make the payments. This will be paid off in three years.

Transportation Vehicle Fund

Associated Student Body Fund

Budget Planning – Key Dates Oct – Enrollment\Staffing Projections Nov - Feb – Staffing Meetings Feb - Mar – TSD Budget Committee Apr – Budget Survey Jan - July – Budget Planning Updates to School Board July 10th – Draft Budget Posted to Website July 13th – Budget Hearing August 10th – Budget Adoption

Thank You All HR Staff All Fiscal Staff ALL DLT Members All Committee Members Those who took the time to participate in the Budget Survey ESD 113 & ESD 121 Staff OSPI Apportionment Staff TSD Board Members

Questions?