1. Presented to Crescent School Board, June 28, 2018
2018/19 Budget SUMMARY
Presented to Crescent School Board, June 28, 2018

2. This Budget Vs. Past Budgets Vs. Actual
“It’s Just a Budget”
This Budget Vs. Past Budgets Vs. Actual

3. Revenue Driver: Enrollment
Allocation per Student
2017/18
2018/19
Difference
Basic Ed
$ 8,006
$10,657
$ ,651
Running Start / ALE
$ 6,570
$ 8,111
$ ,541
Special Ed Enhancement
$ 6,616
$ 6,714 $

4. HIGH LEVEL SUMMARY 16/17 Actual 17/18 Budget 17/18 Actual 18/19 Budget
Revenues
4,128,602
4,352,984
TBD
5,131,072
Expenditures
3,911,386
4,730,759
5,194,557
Beginning Bal
1,050,279
1,119,330
1,242,495
1,115,321
Ending Bal
711,555
997,836
FTE Enrollment
320.65
297.00
329.94
322.00
Cert FTE Employees
24.63
24.53
21.06
24.54
Class FTE Employees
12.62
17.55
21.19
22.38

5. Budgeted Revenues Grand Total Account Description 2016-17 Actual
2017/18 Forecast
2018/19 Budget
Notes
Local Taxes
513,100
520,000
505,165
Levy Reduced to $1.50 per $1000 starting 1/1/19 – Loss of $16,835
Local NonTax Support
137,796
56,397
18,100
This is very conservative…
Total Local
650,896
876,397
823,265
Apportionment
2,439,855
2,679,345
3,375,195
HB 2242 funding increases
State Forest
218,632
20,000
Starting 5/25/18, schools get to keep
Special Ed (Apportionment)
26,815
32,444
36,772
Special Ed (State)
216,806
220,978
258,623
Local Effort Assistance
10,624
46,185
16,354
Losing most LEA starting 1/1/19
LAP
63,939
120,974
123,031
Special and Pilot Programs
134,724
139,500
130,000
Mostly Coalition
Other
4117
6565
6382
Highly Capable
206
7,278
8,475
This revenue will be returned to OSPI unless spent.
Transportation
69,793
80,225
75,000
Total State
3,185,511
3,333,494
4,049,832
Title I (Federal)
134,870
149,724
131,927
Revenue down – 17/18 included carryover
Other Title Grants (Federal)
33,021
52,113
37,235
School Food Service
73,272
60,000
32,000
Possible decrease in Revenue + low budget
Special Ed (Federal)
51,032
56,906
56,813
Total Federal
292,195
318,743
257,975
Grand Total
4,128,602
4,352,984
4,831,072
Took out Capacity in final #

6. Just looking at a few things:
Revenues gained:
$696,000 to general apportionment
$40,000 to Special Ed
$3,000 to LAP
Expenditures Decreased: ??
Revenue lost:
$-28,000 from Title I
$-30,000 from LEA
$-16,000 from Levy
Expenditures Increased:
Salaries est +$402,000
Certificated Salaries +16% (budgeted)
Classified Salaries +8.3% overall
PSE +12.9% (average)
All Other + 4.3% (average)
Admin Salaries +3.8% (overall)
Other (added cert 0.6 FTE $46,000)
Benefits (est +$165,000)
Retirement Increased +2.12%
Insurance Allocation +2.9%
Workmen’s Comp +15%
Retiree Subsidy+10.9%
MSOCS
ESD Services +$15,000 9%
Insurance Pool +$7,500 23% (after 42% inc LY)
Legal Services +$2,000 33%
Strategic Planning +$10,000 (est)
Change to SmartFind +$2,800
…to name a few…
What else?  Food Service (possible implementation of CEP (-$11,000)  Curriculum Adoptions  Utility Increases…

7. Expenditures – Program by Program: Basic Ed
Rev: Local + State Apport: $3,934,814
Less Basic Ed Expenditures: $2,365,079
Remaining / (Over Budget): $1,569,735

8. Expenditures – Program by Program: ALE (OPHC)
Revenue Left from Basic Ed: $1,569,735
Less ALE Expenditures: $649,585
Remaining / (Over Budget): $920,150

9. Expenditures – Program by Program: VOC
Revenue Left after Basic Ed + ALE: $920,150
Less VOC Expenditures: $20,635
Remaining / (Over Budget): $899,515

10. Expenditures – Program by Program: Special Ed Expenditures
State
Federal
Revenue (State + State Sped): $352,208
Less Sped Expenditures: $367,721
Remaining / (Over Budget): ($15,513)
Running Total from Local+State Apport: $899,515 – 15,513 = $884,002

11. Expenditures – Program by Program: Title I
Revenue Title I: $131,927
Less VOC Expenditures: $158,355
Remaining / (Over Budget): ($26,428)
Running Total from Local+State Apport: $884,002 – $26,428 = $857,574

12. Expenditures – Program by Program: LAP
Revenue Title I: $123,031
Less VOC Expenditures: $113,388
Remaining / (Over Budget): $9,643
Running Total from Local+State Apport: $857,574 + $9,643 = $867,217

13. Expenditures – Program by Program: District Support
Revenue (included in Local/State Apport): $0
Less Dist. Supp. Expenditures: $884,498
Remaining / (Over Budget): ($884,498)
Running Total from Local+State Apport: $867,217 – 884,498 = ($17,281)

14. Expenditures – Program by Program: Food Service
Revenue Food Service (budgeted low*): $37,382
Less Dist. Supp. Expenditures: $133,497
Remaining / (Over Budget): ($95,115)
Running Total from Local+State Apport: ($17,281) – ($95,115) = ($112,396)

15. Expenditures – Program by Program: Transportation
Revenue Transportation (budget): $75,000
Less Dist. Supp. Expenditures: $76,365
Remaining / (Over Budget): ($1,365)
Running Total from Local+State Apport: ($112,396) – ($1,365) = ($113,761)

16. Expenditures – Program by Program: All Other Programs
Revenue – (All Other): $180,710
Less Dist. Supp. Expenditures: $125,434
Remaining / (Over Budget): $55,276
Running Total from Local+State Apport:
($113,761) + $55,276 = ($58,485) - $54,000 (Annual Transfer to CAP) = ($112,485)

17. Other Funds

18. Four-Year Budget – General Fund
ENROLLMENT AND STAFF COUNTS
(1)
(2)
(3)
(4) A.
FTE ENROLLMENT COUNTS (calculate to two decimal places)
Current Budget
Forecast 1.
Kindergarten 14 15 17 2.
Grade 1 21 3.
Grade 2 16 4.
Grade 3 11 5.
Grade 4 20 6.
Grade 5 12 7.
Grade 6 22 8.
Grade 7 9.
Grade 8 19
10.
Grade 9
11.
Grade 10
12.
Grade (excluding Running Start)
13.
Grade (excluding Running Start) 9
14.
SUBTOTAL
205
203
204
202
15.
Running Start 5 6
5.5
16.
Dropout Reengagement Enrollment 1
17.
ALE Enrollment
111
113
115
117
18.
TOTAL K–12
322
323
325.5
326 B.
STAFF COUNTS (calculate to three decimal places)
General Fund FTE Certificated Employees
22.540
22.610
22.785
22.820
General Fund FTE Classified Employees
20.889
20.954
21.116
21.148

19. Four-Year Budget – General Fund, Cont

20. Four-Year Budget – Capital Projects Fund

21. Four-Year Budget – Transportation Vehicle Fund

22. Four-Year Budget – ASB Fund