For Adoption
August 14, 2013
Funds Operated By The District
State Budget Impact
Budget Items
Budget Drivers
3
4-5
6
7-8
Portables Added
9
Certificated & Classified Staffing Trend
10
2011/2012 Budget Summary For All Funds
11
General Fund Proposed Budget
12
General Fund Statement of Fund Balance
13
General Fund Revenue Trend
14
General Fund Expenditure Trend
15
Associated Student Body Fund
16
Capital Projects Fund
17
Debt Service Fund
18
Debt Service Retirement Schedule
19
Transportation Vehicle Fund
20
Self-Insured Fund
21
General Fund Supplemental Information & Reports
22 - 37
General Fund Budget Expenditure Summary By Program
23
Summary of Expenditures and Revenues By Program
24
Revenue Detail
25 - 26
Expenditures By Activity & Program
27 - 30
Changes in Materials/Supplies/Operating Costs (MSOC)
31 - 33
Staffing Additions
34 -37
2
 General Fund
 Associated Student Body (ASB) Fund
 Capital Projects Fund
 Transportation Vehicle Fund
 Debt Service Fund
 Self-Insured Fund
 Workers’ Compensation
 Dental
3












Salary Restoration To Teacher Salary Schedule
Employer Retirement Rate Increase
 Classified 7.59% to 9.82%/Cert 8.05% to 10.39%
Full Day KG (Washington/Canyon View/Vista)
K-3 Class Size/High Poverty
 K-1: 20.85/2-3: 24.10
MSOC (Materials/Sup./Operating Costs)
Funding Formula Adjustment (Counselor FTE)
 Middle School 1.216/High School 2.009
Alternative Learning Exp. (ALE) Funding Restoration
Transportation $2.5M to $3.5M
Special Education $9.2M to $9.95M
Tri Tech & Career And Technology (MSOC)
No Specific Cost of Living Increase Funded By State
Instructional Hours 2014/2015
$
940,000
1,250,000
715,000
827,000
2,666,000
177,000
150,000
1,028,000
770,000
269,000
$8,792,000
 Grades 7-12 Increase Instructional Hours from 1,000 to 1,080
 +2.22 hours per week ~$1.0M??
4

Learning Assistance Program
 From 12/13 $2.4M to 13/14 $3.9M +$1.5M

Transitional Bilingual
 From 12/13 $1.86M to 13/14 $1.94M +$80K

Teacher Principal Evaluation Program - Training $
 Day of training for staff.
5



Enrollment Budgeted To Increase 344 FTE For 13/14
◦ FTE 12/13 Actual: 16,086
◦ FTE 13/14 Budget: 16,430
 344 FTE Increase From:
 +130 by adding all day KG
 + 96 from new students
 +118 from large primary grade advancement vs. exiting senior class
Increased Staffing For 13/14 As Compared to 12/13 Budget.
◦ Certificated +27.99 FTE
◦ Classified +18.70 FTE
Wages & Benefits
◦ State restores 1.9% to the teacher salary schedule effective for 2013/2014.

1.9% reduction was effective for the 2010/2011 school year.
◦ Employer Retirement Rate Increases:



Certificated 8.05% to 10.39%
Classified 7.9% to 9.82%
Fund Balance Trend
◦ Actual
08/31/12: $28.8
◦ Estimate 08/31/13: $27.0M - $28.0M
◦ Estimate 08/31/14: $24.0M - $26.0M
6
7
8
Building
Portables/
(Classrooms)
Need
Amistad
1
(1)
Growth/Reading Instruction Space
Canyon View
2
(4)
All Day KG & Growth
Cottonwood
2
(2)
Growth
Eastgate
1
(1)
Growth
Southgate
1
(1)
Growth
Vista
2
(2)
All Day KG & Computer Lab
Washington
3
(3)
All Day KG & ECEAP
MCP
1
(2)
Growth Home School Program
Park
1
(1)
Guided Language Acquisition Design
(GLAD) Training Room
14 (17)
9
10
$
Budgeted Revenue
Budgeted Expenditures
165,608,681
165,041,680
Change In Fund Balance Prior To Transfers
567,001
Tranfer Out To Capital
Transfer Out To Transportation
Transferred In From General Fund
Change In Fund Balance
Budgeted Ending Fund Balance
(3,000,000)
(300,000)
-
30,886,451 $
2,624,724
2,811,721
9,073,000
26,400,000
(186,997)
5,255,170 $
9,983,850
10,005,000
694,630 $
1,283,282 $
400,300
970,000
1,340,000
1,674,500
(17,327,000)
(21,150)
(569,700)
3,000,000
-
300,000
-
(334,500)
Sel f
-Ins
ur
Den e 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
1,427,110 $
725,425
2,630,000
2,690,000
(60,000)
-
-
$
(2,732,999) $
(186,997) $
(14,327,000) $
(21,150) $
(269,700) $
(334,500) $
(60,000)
$
24,388,001 $
1,240,113 $
16,559,451 $
5,234,020 $
424,930 $
948,782 $
665,425
Restricted
Unreserved Designated (Assigned)
Committed to Minimum Fund Balance
Budgeted Ending Fund Balance
27,121,000 $
Ass
o
Stud ciate d
e nt
Bod
y
Fun
d
Gen
e ra l
Estimated Beginning Fund Balance
4,415,364
12,972,637
7,000,000 ~4.2% of total budget
$
24,388,001 ~ 14.6% of total budget
11
12
13
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/Carryover Capacity
Other Grants & Revenues
Total Revenue
Budget 11/12
Budget 12/13
$
19,780,960 $
21,120,080
10,200,000
9,735,000
68,940,081
68,337,429
3,394,279
3,400,715
4,370,970
4,373,968
203,752
279,959
740,550
868,308
790,180
910,600
2,251,975
2,370,990
8,937,642
9,192,993
3,110,084
3,024,428
2,279,177
2,273,651
1,671,651
1,682,637
2,400,000
2,450,000
1,432,080
1,432,080
5,707,353
6,258,926
1,527,423
1,593,649
316,725
123,918
4,200,018
4,399,790
265,182
225,000
750,000
750,000
2,000,000
2,000,000
2,767,795
2,687,815
Change From
Proposed
% Of 13/14
Prior Yr
Budget 13/14
Budget
Budget
$
22,503,980
13.6% $
1,383,900
9,400,000
5.7%
(335,000)
77,664,346
46.9%
9,326,917
3,613,352
2.2%
212,637
4,528,809
2.7%
154,841
362,349
0.2%
82,390
926,928
0.6%
58,620
1,156,470
0.7%
245,870
2,686,130
1.6%
315,140
9,990,195
6.0%
797,202
2,951,316
1.8%
(73,112)
4,017,960
2.4%
1,744,309
1,944,652
1.2%
262,015
3,525,000
2.1%
1,075,000
1,642,794
1.0%
210,714
6,812,799
4.1%
553,873
1,487,304
0.9%
(106,345)
124,711
0.1%
793
4,735,463
2.9%
335,673
300,000
0.2%
75,000
848,448
0.5%
98,448
2,001,339
1.2%
1,339
2,384,336
1.4%
(303,479)
$ 148,037,877 $ 149,491,936 $ 165,608,681
100% $
16,116,745
14
Kennewick School District
General Fund
Expenditure Budget Trend
Change From
Program
Basic Education
Special Education
Special Education Stimulus Staffing
Career & Technical Education
Tri Tech
Federal Title Programs
Federal Title I Stimulus
Learning Assistance Program
Transitional Bilingual
State Special Purpose
Early Childhood Ed. (ECEAP)
Physical Educ. Program Grant
Other Grants (Capacity)
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 11/12
Budget 12/13
82,158,899
17,465,769
4,289,552
4,010,429
5,394,990
2,471,949
1,481,399
1,781,365
1,337,080
2,000,000
2,800,500
862,200
7,450,420
2,473,648
60,000
2,872,523
1,066,755
5,681,968
4,179,528
805,000
704,464
82,623,130
17,726,859
4,275,788
3,536,056
5,861,320
2,180,122
1,501,246
1,746,048
1,337,080
2,000,000
2,916,300
976,000
7,677,686
2,487,535
40,000
2,896,803
917,873
6,175,525
4,213,162
885,000
578,696
Proposed
% Of 13/14
Prior Year
Budget 13/14
Budget
Budget
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
$ 151,348,438 $ 152,552,229 $ 165,041,680
53.8%
11.3%
0.0%
2.7%
2.3%
3.9%
0.0%
2.3%
1.0%
1.1%
0.9%
0.0%
1.2%
1.8%
0.7%
5.2%
1.8%
0.0%
1.8%
0.6%
3.9%
2.7%
0.5%
0.4%
100.0% $
6,124,575
925,473
234,811
222,374
575,084
1,691,491
221,209
3,826
189,285
1,339
(4,300)
154,000
875,480
524,094
84,806
(6,604)
274,114
300,682
97,712
12,489,451
15
Associated Student Body (ASB) Fund
Preliminary Budget 13/14
Adopted
Budget 12/13
Beginning Fund Balance
Projected
12/13
Change From
Preliminary
Prior Year
Budget 13/14
Budget
$
328,832
550,000 $
435,000
60,000
600,000
30,000
713,580 $
531,279
95,600
1,187,865
96,400
45,320
135,879
(6,300)
198,540
(1,900)
1,675,000 $
2,624,724 $
371,539
636,599
700,219
88,350
1,288,153
98,400
(307)
45,312
(12,100)
248,527
(2,100)
$
1,098,278 $
1,357,110 $
General Student Body
Athletics
Classes
Clubs
Private Monies
$
668,260 $
395,400
101,900
989,325
98,300
Total Revenues
$
2,253,185 $
1,427,110
Revenue
Expenditure
636,906
654,907
100,450
1,039,626
100,500
General Student Body
Athletics
Classes
Clubs
Private Monies
430,000
470,000
65,000
600,000
40,000
Total Expenditures
$
2,532,389 $
1,605,000 $
2,811,721 $
279,332
Change In Fund Balance
$
(279,204) $
70,000 $
(186,997) $
92,207
Ending Fund Balance
$
819,074 $
1,427,110 $
1,240,113 $
421,039
16
17
Debt Service Fund
Preliminary Budget 13/14
Adopted
Budget
12/13
Beginning Fund Balance
$
4,860,000
Projected
12/13
$
4,925,670
Preliminary
Budget
13/14
$
5,255,170
Change From
Prior Year
Budget
$
395,170
9,983,850 $
(179,120)
6,970,000
3,035,000
520,000
(335,500)
Revenue
Local Taxes
$ 10,162,970 $ 10,150,000 $
Expenditure
Mature Bonds
Bond Interest
6,450,000
3,370,500
6,450,000
3,370,500
Total Expenditures
$
9,820,500 $
9,820,500 $
10,005,000 $
Change In Fund Balance
$
342,470 $
329,500 $
(21,150) $
Ending Fund Balance
$
5,202,470 $
5,255,170 $
5,234,020 $
184,500
(363,620)
31,550
18
Kennewick School District
Debt Service Retirement Schedule
School Year
13/14
14/15
15/16
16/17
17/18
2018 - 2028
$
Principal
Pre-2009
Issue
-
Principal 2009
Issue
6,970,000
7,520,000
8,080,000
2,020,000
2,200,000
39,260,000
Total Principal
Outstanding
6,970,000
7,520,000
8,080,000
2,020,000
2,200,000
39,260,000
-
$ 66,050,000
$ 66,050,000
$
Interest
Pre-2009
Issue
-
Interest 2009
Issue
3,031,844
2,682,194
2,318,788
2,080,281
1,974,781
12,308,890
-
$ 24,396,778
Total Debt
Service
10,001,844
10,202,194
10,398,788
4,100,281
4,174,781
51,568,890
$
90,446,778
19
Transportation Vehicle Fund
Preliminary Budget 13/14
Adopted
Budget
12/13
Beginning Fund Balance
Projected
12/13
Preliminary Change From
Prior Year
Budget
13/14
Budget
$
$
$
571,500
$
434,000 $
300
571,681
694,630
$
123,130
410,142 $
420
400,000 $
300
(34,000)
-
434,300
410,562
400,300
(34,000)
500,000
437,613
970,000
470,000
Revenue
Depreciation Reimbursement
Interest Earnings
Total Revenues
Expenditure
Bus Replacement (8 To Pay For 13/14)
Total Expenditures
$
500,000 $
437,613 $
970,000 $
470,000
Change In Fund Balance Prior To Transfer In
$
(65,700) $
(27,051) $
(569,700) $
(504,000)
Transfer In From General Fund
$
150,000 $
150,000 $
300,000 $
150,000
Ending Fund Balance
$
655,800 $
694,630 $
424,930 $
(230,870)
20
21
22
23
24
25
26
27
28
29
30
31
32
33
Preliminary Staffing Additions 2013/2014
Elementary Certificated Preliminary
Staffing Additions For 2013/2014
Amistad
Building
FTE
Grade
1.0
5th
Cottonwood
2.0
1st & 2nd grade
Lincoln
2.0
2nd & 3rd grade
Sunset View
1.0
1st grade
Canyonview
Eastgate
Southgate
2.0
2.0
1.0
1.0
1.0
All Day KG
1st & 2nd grade
KG
2nd grade
3rd grade
Vista
1.5
All Day KG
Washington
1.5
All Day KG
Holding
Subtotal All Day KG
.50
KG
5.5
Subtotal Growth
11.0
Subtotal Additions
16.5
~$1,050,000
Mid Columbia Parent – Reading .50
~$32,897
Federal Funded ‐ Washington
1.0
~$65,788
State Bilingual ‐ Washington
1.0
~$65,788
19.0
$1,214,473
Total Additions
34
Middle School Certificated Preliminary
Staffing Additions For 2013/2014
Building
Desert Hills
Highlands
Horse Heaven Hills
Park
Total Additions
FTE
.50
.50
.17
.50
1.0
.33
.50
.33
1.0
1.0
5.83
Class
Math
Reading/LA/History
Literacy Coach
Dual Language
Math
Science
P.E.
Reading/LA
Math
Reading
~$365,000
High School Certificated Preliminary
Staffing Additions For 2013/2014
Building
Kamiakin
FTE
‐
Kennewick High
.20
Southridge
2.0
Phoenix
1.0
Legacy
.20
Total Additions
3.4
Class
Net change 0:
Vocational Tech +.10,
Basic Ed reduced.
Vocational Tech
Program +.30, Basic
Ed (.10)
Basic Ed + 1.40
Voc. Family & Tech +.40
+.20 added 12/13
Increase by 20 students
for 13/14: 60 to 80
Counselor time increase
from .60 to .80
~$225,000
35
Special Education Preliminary Certificated
Staffing Additions For 2013/2014
Desert Hills
Kamiakin
.50
1.0
Speech Language Pathologist
.20
Administrative Intern
(.50)
Teacher Visually Impaired
Administrator
Total Additions
1.0
1.0
3.20
Address class load
Autism classroom
Turn .80 retirement
into a 1.0 FTE
Eliminate Intern – Post as Full Time Administrator
Reduce contracted service.
SPED enrollment / cert staff
05/06: 1,638 / 83.15
12/13: 1,935 / 122.06
~$255,000
Nurses Staffing Additions For 2013/2014
Certificated Nurses
.60
Added in 2012/2013
~ $40,000
2013/2014: 10.26 FTE
2012/2013: 9.66
2008/2009: 8.26 FTE
Classified Nursing
.43
~$28,000
Classified LPN hrs history 2013/2014: 29 hrs per day
2012/2013: 24 hrs per day
2011/2012: 24 hrs per day
2010/2011: 22 hrs per day
2009/2010: 6 hrs per day
2008/2009: 0 hrs per day
36
Classified Staffing Additions For
2013/2014
FTE
Capital Project
Coordinator
1.0
Maint. & Operations
1.0
Description
Added position April 2013.
Assist Doug Carl and Keith
Colee with projects, close
out, etc.
Additional painter position.
Cost
$67,316
$65,635
Custodial Training
Time
Additional time out of
work day for training.
$20,000
Bus Driver Training
Time for training outside
of regular contract hours.
$15,000
Secretary
1.5
Staff Accountant
1.0
Success Coordinator
1.0
Total
5.5
Placeholder for additional
secretary time for
transportation &
maintenance.
Placeholder for
accounting position in
business office.
Continued Success
Coordinator Help at High
Schools for 2013/2014.
$15,168
$66,431
$38,823
$288,373
37