1. Skamania School District F-195 & F-195F 2019-20

2. ENROLLMENT K-8 = 66 (-16.73 vs 18/19 AAFTE)
Decrease of 15 from 18/19 budget

3. REVENUES Federal (grants) State (general & special purpose)
Title I, Title II, Food Service, etc.
State (general & special purpose)
Based on projected enrollment
Local (levy and direct payments)
Federal Forest proceeds budgeted at $90,000/yr for 19/20 thru 22/23
Other Financing Sources – Grant contingencies
TOTAL = $1,490,006

4. Revenue Summary Local Funds 187,421 12.58% State Funds 887,875 59.59%
Federal Funds
177,158
11.89%
Other
237,552
15.94%
Total
1,490,006
100.00%

5. Revenues

6. EXPENDITURES & TRANSFERS
Staffing
Comprises approx. 52% of the total budget = $840,495
M.S.O.C. (Materials, Supplies & Operating Costs)
Comprises approximately 58% of the budget = $764,901
Grant contingency is $200,000 or 13% of the expenditure total
TRANSFERS
No Transfers are budgeted
TOTAL = $1,605,396

7. Expenditure Summary Certificated Salaries 355,431 22.14%
Classified Salaries
191,118
11.90%
Employee Benefits
293,946
18.31%
Supplies & Materials
88,150
5.49%
Purchased Services
470,201
29.29%
Travel
2,300
0.14%
Capital Outlay
204,250
12.72%
1,605,396
100.00%

8. Expenditures

9. GENERAL FUND BALANCE
Beginning Undesignated/Unreserved (GL 890) = $370,017
Estimated Total Ending Fund Balance = $191,627
Net Change in Fund Balance Due to Operations = ($115,390)

10. Required MSOC Disclosure
MSOC information F-203 MSOC revenue generated: Regular Ed MSOC $85,349 Small School enhancement 1,661 MSOC revenue generated $87,010 Program 01 and 97 MSOC Expenditures $293,826 Expenditures over (under) revenue $206,816

11. CAPITAL PROJECTS BUDGET
Capital Projects budget is a continuation of projects started or initiated in
Source of funding is State Urgent Repair Grant and Healthy Kids Food Service Grant

12. CAPITAL PROJECTS BUDGET SUMMARY
CAPTIAL PROJECTS FUND SUMMARY
Beginning Fund Balance
$226,250
Revenues & Other Financing Sources
$189,716
Expenditures & Other Financing Uses
$415,966
Projected Ending Fund Balance $0

13. F-195F Background:
Four year outlook
Intended Use

14. Assumptions:
District enrollment is budgeted to decrease by 3 to 4 FTE/year for years 2, 3, & 4.
Federal Forest monies are projected at $90,000 per year
Increases in operational MSOC to 2.0% per year for years 2/3/4
Rate of growth in districtwide salary/benefits in years 2/3/4 is 2%
Local Levy will continue at $175 K per calendar year

15. Summary View General Fund
Current
Forecast
GENERAL FUND SUMMARY
Beginning Fund Balance
$307,017
$191,627
$129,068
$51,445
Revenues & Other Financing Sources
$1,490,006
$1,477,870
$1,492,222
$1,503,115
Expenditures & Other Financing Uses
$1,605,396
$1,540,429
$1,569,845
$1,599,942
Projected Ending Fund Balance
-$45,382

16. Outcomes:
Operational Deficit: Annual Expenditures outpace revenues in this look between $62 K to $115 K
Projected Fund Balance: This F-195F does not provide a positive ending fund balance for at the end of year 4 ($45 K)

17. Summary
Apportionment is basically flat over four year look due to falling enrollment.
Enrollment decrease from results in in decrease in funded CIS units from units in to units for future years. Enrollment under 70 funds 4 Certificated units – 3.76 CIS and 0.32 CAS units.
The loss of the Small School Factor of an additional .500 unit for enrollment over 70 is the cause of the additional reduction.