For Adoption
June 17, 2015
Funds Operated By The District
Enrollment & Staffing
Portables Added For 2015/2016
3
4-5
6
Budgeted Revenue Increase
7-8
Staffing Changes
9 - 12
Materials, Supplies, Operating Costs (MSOC) Changes
13
Budgeted Expenditure Increase
14
2015/2016 Budget Summary For All Funds
15
General Fund Proposed Budget
16
General Fund Statement of Fund Balance
17
General Fund Revenue Trend
18
General Fund Expenditure Trend
19
Associated Student Body Fund
20
Capital Projects Fund
21
Debt Service Fund
22
Debt Service Retirement Schedule
23
Transportation Vehicle Fund
24
Self-Insured Fund
25
Future Challenges
26
General Fund Supplemental Information & Reports
27 – 41
General Fund Budget Expenditure Summary By Program
28
Summary of Expenditures and Revenues By Program
29
Revenue Detail
30 – 31
Expenditures By Activity & Program
32 – 35
Changes in Materials/Supplies/Operating Costs (MSOC)
36 - 38
2






General Fund
Associated Student Body (ASB) Fund
Capital Projects Fund
Transportation Vehicle Fund
Debt Service Fund
Self Insured Fund
◦ Workers’ Compensation
◦ Dental
3


Student Enrollment Budgeted To Increase 375 FTE For 15/16
◦ FTE 14/15 Actual: 17,085
◦ FTE 15/16 Budget: 17,460
 375 FTE Increase From:
 + 80 New Students
 +185 For Full Day KG at Cascade/Lincoln/Southgate/Sunset View
 +110 Primarily from large primary grade advancement vs exiting senior class.
Increased Staffing FTE For 15/16 As Compared to 14/15 Budget.
◦ Certificated: 1,056.09 to 1,104.63 +48.54 FTE
◦ Classified:
656.43 to 685.45 +29.02 FTE
4
5
Building
Portable
Classrooms
New/From Westgate
Amistad
2
New
Canyon View
2
New 1 Double
Cottonwood
2
From Westgate
Edison
2
From Westgate
Hawthorne
2
From Westgate
Southgate
1
From Westgate
Vista
2
From Westgate
Washington
1
From Westgate
Classrooms Added
+1/2 For Office
14
6
Revenue Source
Enrollment Increase
Preliminary
Conservative
Budget
Potential Increase
$2,500,000
$1,990,000
$1,990,000
Special Education Enrollment
225,000
323,345
323,345
K-3 Poverty Funding
300,000
350,000
500,000
Levy Equalization
600,000
1,600,000
2,100,000
Property Taxes
500,000
548,320
548,320
1,000,000
3,195,000
6,390,000
$5,125,000
$8,006,665
$11,851,665
Transportation
263,317
500,000
K-3 Non Poverty Funding
720,000
1,600,000
All Day Kindergarten
1,095,000
1,095,000
Employer Retirement
1,800,000
1,800,000
Cost of Living 3.0%
1,870,000
1,870,000
0
1,250,000
$13,754,982
$19,966,665
Learning Assistance Program
665,107
665,107
Bilingual Program
386,168
386,168
34,528
34,528
3,730,000
0
$18,570,785
$21,052,468
Materials/Supplies/Operating Costs (MSOC)
Subtotal
Employee Health Insurance
Subtotal
Other Programs
Additional Capacity Budgeted
Total Revenue Increase
7
8
9
Certificate Staffing
Teaching Positions ~ +17.0 FTE Elem +15.52/MS +.38/ HS +6.20/ MCP +.25
Amount 3/25
Proposed
15/16
$1,190,000
1,457,155
Park Middle School Eight Period Day Plan: +3.0 Teachers
210,000
201,450
Middle School 1.0 FTE planning principal
130,000
130,000
65,000
65,000
Addition of Elem Dean positions (4 added 14/15/ add 5 positions 15/16)
340,000
353,500
Addition of High School Assistant Principal positions +3.0 FTE
375,000
392,500
Nurse Staff + 1.00 FTE +.80
80,000
55,600
Increase Peer Assistance staff FTE implemented 14/15 3.0 to 3.50 +.50 FTE
50,000
47,350
Sub Teacher Pay Increase Implemented 14/15 $112 per day to $125
150,000
313,042
District K-12 Administrative Support/Director of Student Services
130,000
150,000
0
73,603
Special Education Staffing +5.60 Cert FTE
462,000
378,000
Wage Step Advancement
350,000
500,000
3.0% state cost of living increase
250,000
200,000
Employer state retirement rate increase
220,000
205,000
$ 4,002,000
$4,522,200
Elementary .50 FTE planning principal
Overload Pay
Subtotal Estimated Staffing Cost Increase
Certificated Pool Cost Increases (Professional Development/Extracurricular)
$144,837
Excludes changes in Federal/State/CTE/Tri Tech/Stand Alone Programs.
Costs include employer paid benefit costs.
10
Classified Staffing
Add one 8.0 hour secretary position to each high school +3.0 FTE
Amount
3/25
Proposed
15/16
$110,000
$120,000
Add 2.0 hours to 4.0 hour secretary positions at elementary buildings
122,500
200,000
Maintenance/Warehouse/Custodial positions +3.0 FTE/ +4.32
150,000
200,000
Additional para time (SPED/Secondary/Elementary)
605,000
220,000
Elementary Para Time Addressing Building Schedules/# of Sections
0
400,000
Parent Involvement Assistant 8.0 hour 10 month
0
55,000
Wage Step Advancement
150,000
100,000
3.0% state cost of living increase
200,000
244,000
Employer state retirement rate increase
150,000
140,000
$ 1,487,500
$1,679,000
Subtotal Estimated Staffing Cost Increase
Classified Pool Cost Increase (Extracurricular/Subs/Overload)
$160,000
Excludes changes in Federal/State/CTE/Tri Tech/Stand Alone Programs.
Costs include employer paid benefit costs.
11
12
Materials, Supplies, and
Operating Costs (MSOC)
15/16 Prelim
3/25 Budget
15/16
Prelim 3/25
Increase
$1,196,000
$1,296,000
$100,000
1,296,000
$100,000
2,948,000
2,953,500
5,500
2,949,000
1,000
Fuel:
885,000
885,000
0
885,000
0
Curriculum Adoption
806,263
806,263
0
1,032,500
226,237
Information Technology
2,763,000
3,253,000
500,000
3,524,000
761,000
Maintenance
1,142,500
1,342,500
200,000
1,342,500
200,000
466,000
566,000
100,000
566,000
100,000
Special Education (Supplies,
Services/Contracts)
1,627,180
1,677,180
50,000
1,665,039
37,859
Change To Other
9,548,941
350,000
9,892,226
343,285
Liability/Property Insurance
Utility Costs
Grounds
14/15 Budget
MSOC Increased Budget
$1,305,500
15/16
Proposed
Budget
15/16
Proposed
Increase
$1,769,381
Excludes changes in Federal/State/CTE/Tri Tech/Stand Alone Programs
13
14
$
Budgeted Revenue
Budgeted Expenditures
192,192,624
192,192,624
Change In Fund Balance Prior To Transfers
-
Tranfer Out To Capital
Transfer Out To Transportation
Transferred In From General Fund
Change In Fund Balance
Budgeted Ending Fund Balance
28,500,000 $
(5,000,000)
(650,000)
-
1,324,115 $
93,577,632 $
5,621,604 $
652,200 $ 1,778,494 $
Sel f
-Ins
u
Den re d
ta l
Sel f
-I
Wor nsure d
ke rs
' Co
mp
Deb
t Se
rvic
e
Tran
spo
rt
Veh ati on
icle
cts
Pro
je
Cap
i tal
Ass
o
Stud ciate d
e nt
Bod
y
Fun
d
Gen
e ra l
Estimated Beginning Fund Balance
676,078
2,155,234
2,470,130
15,040,000
105,680,000
16,289,150
14,080,000
550,550
1,250,000
1,420,000
1,663,000
2,460,000
2,580,000
(314,896)
(90,640,000)
2,209,150
(699,450)
(243,000)
(120,000)
-
5,000,000
-
650,000
-
-
$
(5,650,000) $
(314,896) $
(85,640,000) $
2,209,150 $
(49,450) $
(243,000) $
(120,000)
$
22,850,000 $
1,009,219 $
7,937,632 $
7,830,754 $
602,750 $ 1,535,494 $
556,078
15
16
17
Kennewick School District
General Fund
Revenue Budget Trend
Source
Property Taxes
Levy Equalization
State Apportionment
State Apportionment (Tri Tech)
State Apportionment (CTE 9-12)
State Apportionment (CTE 7-8)
State Apportionment (Running Start)
State Apportionment (MCP)
State Apportionment Special Ed
Special Education
Federal Special Education
Learning Assistance Program
Transitional Bilingual
Transportation
Early Childhood Education
Federal Programs
Food Service Local
Food Service State
Food Service Federal
DSHS Administrative Match
State National Board Funding
Grant/Other State Apportionment
Other Grants & Revenues
Total Revenue
Budget 13/14
$
22,503,980
9,400,000
77,664,346
3,613,352
4,528,809
362,349
926,928
1,156,470
2,686,130
9,990,195
2,951,316
4,017,960
1,944,652
3,525,000
1,642,794
6,812,799
1,487,304
124,711
4,735,463
300,000
848,448
2,001,339
2,384,336
Budget 14/15
$
23,401,250
10,400,000
81,703,991
3,941,535
4,538,962
332,821
1,237,505
1,173,900
2,825,177
10,530,310
2,980,675
4,107,898
1,988,753
4,986,683
1,677,000
7,154,964
1,404,733
133,915
5,358,509
250,000
942,720
2,550,538
Proposed
% Of 15/16
Budget 15/16
Budget
$
12.5%
23,949,570
6.2%
12,000,000
90,983,460
47.3%
4,121,355
2.1%
4,821,704
2.5%
466,364
0.2%
1,453,500
0.8%
1,351,250
0.7%
1.6%
3,025,023
11,566,516
6.0%
3,006,681
1.6%
4,773,005
2.5%
2,374,921
1.2%
5,250,000
2.7%
1,627,482
0.8%
6,900,844
3.6%
1,509,919
0.8%
112,344
0.1%
2.8%
5,441,446
0.0%
1,145,510
0.6%
1.9%
3,730,000
1.3%
2,581,730
$
$
$
165,608,681
173,621,839
192,192,624
Change From
Prior Yr
Budget
$
548,320
1,600,000
9,279,469
179,820
282,742
133,543
215,995
177,350
199,846
1,036,206
26,006
665,107
386,168
263,317
(49,518)
(254,120)
105,186
(21,571)
82,937
(250,000)
202,790
3,730,000
31,192
100% $
18,570,785
18
Kennewick School District
General Fund
Expenditure Budget Trend
Change From
Program
Basic Education
Special Education
Career & Technical Education
Tri Tech
Federal Title Programs
Learning Assistance Program
Transitional Bilingual
State Special Purpose
Early Childhood Ed. (ECEAP)
Other Grants/Contingency
Utilities (All Programs)
Liability/Property Insurance All Programs
Maintenance/Grounds/Custodial
Data Processing
Business Systems Support
Administrative Support Services
Warehouse & Printshop
Food Service
Transportation & Motor Pool
Fuel
Other Programs/Costs
Total
Budget 13/14
Budget 14/15
88,747,705
18,652,332
4,510,599
3,758,430
6,436,404
3,871,613
1,722,455
1,749,874
1,526,365
2,001,339
2,912,000
1,130,000
8,553,166
3,011,629
40,000
2,981,609
911,269
6,449,639
4,513,844
885,000
676,408
93,303,820
19,780,427
4,791,749
3,937,314
6,664,200
3,950,000
1,735,387
1,927,490
1,677,000
1,356,197
3,028,000
1,196,000
9,360,979
3,600,829
40,000
3,294,653
943,424
6,985,874
4,607,757
885,000
555,739
Proposed
% Of 15/16
Prior Year
Budget 15/16
Budget
Budget
104,037,376
20,954,836
5,135,257
4,265,715
6,350,547
4,501,136
2,059,775
2,151,322
1,473,203
3,630,000
3,029,000
1,296,000
10,352,525
4,469,919
100,000
3,354,590
1,036,570
7,229,302
5,160,648
885,000
719,903
$ 165,041,680 $ 173,621,839 $ 192,192,624
54.1%
10.9%
2.7%
2.2%
3.3%
2.3%
1.1%
1.1%
0.8%
1.9%
1.6%
0.7%
5.4%
2.3%
0.1%
1.7%
0.5%
3.8%
2.7%
0.5%
0.4%
100.0% $
10,733,556
1,174,409
343,508
328,401
(313,653)
551,136
324,388
223,832
(203,797)
2,273,803
1,000
100,000
991,546
869,090
60,000
59,937
93,146
243,428
552,891
164,164
18,570,785
19
20
Associated Student Body (ASB) Fund
Preliminary Budget 15/16
Adopted
Budget 14/15
Beginning Fund Balance
Projected
14/15
Change From
Preliminary
Prior Year
15/16
Budget
$
1,340,489 $
1,496,730 $
1,324,115 $
(16,374)
General Student Body
Athletics
Classes
Clubs
Private Monies
$
706,765 $
483,975
82,800
1,255,535
54,600
489,433 $
381,197
44,443
509,079
36,437
580,645 $
415,520
68,500
1,019,269
71,300
(126,120)
(68,455)
(14,300)
(236,266)
16,700
Total Revenues
$
2,583,675 $
1,460,589 $
2,155,234 $
(41,049)
Revenue
Expenditure
601,398
807,700
88,800
1,269,705
53,100
General Student Body
Athletics
Classes
Clubs
Private Monies
449,932
534,752
41,165
576,379
30,976
Total Expenditures
$
2,820,703 $
1,633,204 $
Change In Fund Balance
$
(237,028) $
(172,615) $
Ending Fund Balance
$
1,103,461 $
1,324,115 $
503,023
731,700
74,663
1,078,744
82,000
(98,375)
(76,000)
(14,137)
(190,961)
28,900
2,470,130 $
(350,573)
(314,896)
1,009,219 $
(94,242)
21
Debt Service Fund
Preliminary Budget 15/16
Adopted
Budget
14/15
Beginning Fund Balance
$ 5,473,000
Projected
14/15
$
Change From
Preliminary
Prior Year
15/16
Budget
5,569,598 $
5,621,604
$
148,604
$ 10,254,200 $ 10,254,200 $ 11,289,150 $
5,000,000
-
1,034,950
5,000,000
$ 10,254,200 $ 10,254,200 $ 16,289,150 $
6,034,950
Revenue
Local Taxes
Other Taxes (PILT)
Total Revenue
Expenditure
7,520,000
2,692,194
Mature Bonds
Bond Interest
7,520,000
2,682,194
8,080,000
6,000,000
Total Expenditures
$ 10,212,194 $ 10,202,194 $ 14,080,000 $
Change In Fund Balance
$
42,006 $
52,006 $
Ending Fund Balance
$ 5,515,006 $
5,621,604 $
560,000
3,307,806
3,867,806
2,209,150
7,830,754 $
2,315,748
22
Kennewick School District
Debt Service Retirement Schedule
School Year
14/15
15/16
16/17
17/18
18/19
19/20
2020 - 2028
Principal 2009
Issue
7,520,000
8,080,000
2,020,000
2,200,000
2,395,000
2,580,000
34,285,000
Principal 2015
Issue
7,060,000
4,715,000
5,195,000
5,705,000
58,645,000
Total Principal
Outstanding
7,520,000
8,080,000
9,080,000
6,915,000
7,590,000
8,285,000
92,930,000
Interest 2009
Issue
2,682,194
2,318,788
2,080,281
1,974,781
1,871,881
1,772,381
8,664,628
Interest 2015
Issue
3,681,212
3,647,719
3,353,344
3,105,594
2,907,972
23,404,564
Total Interest
2,682,194
6,000,000
5,728,000
5,328,125
4,977,475
4,680,353
32,069,192
$ 59,080,000
$ 81,320,000
$ 140,400,000
$ 21,364,934
$ 40,100,405
$ 61,465,339
23
Transportation Vehicle Fund
Preliminary Budget 15/16
Adopted
Budget
14/15
Beginning Fund Balance
Projected
14/15
$
545,527
$
$
445,000 $
100
545,465
Change From
Preliminary Prior Year
15/16
Budget
$
652,200
$
106,673
523,797 $
550
550,000 $
550
105,000
450
445,100
524,347
550,550
105,450
735,000
717,612
1,250,000
515,000
717,612 $ 1,250,000 $
Revenue
Depreciation Reimbursement
Interest Earnings
Total Revenues
Expenditure
Bus Purchase (6 Paid For 14/15 10 To Pay 15/16)
Total Expenditures
$
735,000 $
515,000
Change In Fund Balance Prior To Transfer In
$
(289,900) $
(193,265) $
Transfer In From General Fund
$
300,000 $
300,000 $
650,000 $
350,000
Ending Fund Balance
$
555,627 $
652,200 $
602,750 $
47,123
(699,450)
24
Self-Insured Fund
Preliminary Budget 15/16
Workers' Compensation
Adopted
Budget 14/15
Beginning Fund Balance
Projected
14/15
Dental
Preliminary
Budget 15/16
$
1,336,939 $
1,551,494 $
1,778,494
Revenue From Rates/Premiums
$
1,350,000 $
1,400,000 $
1,420,000
Total Budgeted Revenues
$
1,350,000 $
1,400,000 $
1,420,000
80,000
20,000
80,000
20,000
82,500
20,000
1,100,000
52,500
325,000
12,500
58,000
10,000
650,000
52,000
300,000
12,500
58,500
-
1,100,000
53,000
325,000
12,500
60,000
10,000
Adopted
Budget 14/15
Projected
14/15
Preliminary
Budget 15/16
755,016
766,078
676,078
$
2,740,000 $
2,545,000 $
2,460,000
$
2,740,000 $
2,545,000 $
2,460,000
-
-
Revenue
Expenditure
Classified Wages & Benefits
Supplies/Training/Travel
Purchased Services
Claims
Third Party Administrator Fees
Labor & Industry Quarterly Assessment
Medcor Call Center
Excess Insurance
Professional Services/Insurance Fees
Total Expenditures
$
1,658,000 $
1,173,000 $
Change In Fund Balance
$
(308,000) $
227,000 $
$
1,028,939 $
1,778,494 $
Projected Ending Fund Balance
1,663,000
(243,000)
1,535,494
-
2,625,000
205,000
-
2,455,000
180,000
-
2,380,000
200,000
-
$
2,830,000 $
2,635,000 $
2,580,000
$
(90,000) $
(90,000) $
(120,000)
$
665,016 $
676,078 $
556,078
Effective date of district moving to self-insured dental program: October 2004
Effective date of district moving to self-insurred workers' compensation program: October 2005
Self Insured Fund established September 1, 2007.
Dental rate history (05/06: $91.85) (06/07: $106.90) (07/08: $109.03) (08/09 - 14/15: $114.00)
Dental premium rates and benefit plan will be reviewed September 2015 after summer claims data has been evaluated.
25
Future Challenges

August 2016 Open Elementary #15 & Middle School #5
 2015/2016 revenues adequate to support operating and staffing costs.

2016 Levy Election
 Fall 2015 set levy amount.


Future legislative changes impacting levy & levy equalization funding.
K-3 Class Size Funding
 Additional funding based on meeting state K-3 class size ratios.
 Some of the new funding pays for staff that were funded by levy $.
 Limited space/how do we best utilize the funding.

Full Day Kindergarten To Be Fully Funded By 2017/2018
 Remaining Schools: Cottonwood/Ridgeview/Elementary #15

Transportation
 Impact of opening Elementary #15, Middle School #5
26
27
28
29
30
31
32
33
34
35
36
37
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