1. TSD Board of Directors July 13, 2018
Budget Hearing
TSD Board of Directors
July 13, 2018

2. General Fund Revenue 2016-17 to 2017-18
Category
+/-
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

3. Certificated Salaries
Expenditures to
Category
+ / -
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

4. 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)

5. Enrollment FTE - Funding

6. Categorical Enrollment – Program Funding

7. 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
Projected Beginning FB: $7,874,258
*Actual Beginning Fund Balance to be determined by Oct. 31, 2017

8. 2017-18 Ending Projected FB: $7,874,258
Ending Fund Balance
Inventory
Food Serv.
Maint./Grounds/Cust.
Transportation
Pre-Paid Examples
Insurance
Licenses
Subscriptions
New Market High School:$ 43,898 Student Lunch Accts: $ 60,650
Ending Projected FB: $7,874,258

9. Stakeholder Budget Survey

10. 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

11. 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.

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

13. Revenues vs. Expenditures All Schools/Programs 2017-18

14. 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
$ ,381,587
Grades 7-8 CTE
$ ,471
Grades 9-12 CTE
$ ,856
Skills Center
$ ,300
Grades 9-12 Additional
$ ,179
* Total MSOC Allocation
$ ,857,393

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

16. General Fund MSOC Disclosure

17. Capital Projects Fund Revenues*
$ 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%

18. Capital Projects Fund Net Resources*
$ 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 budget.

19. Capital Projects Fund Projects

20. Debt Service Fund

21. 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.

22. Transportation Vehicle Fund

23. Associated Student Body Fund

24. 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

25. 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

26. Questions?