South Kitsap School District
Policy Governance
Policy Type: Executive Limitation
EL-7:
Budget Planning
Financial planning for each fiscal year shall not deviate materially from the Board’s Ends policies or risk fiscal
jeopardy to the district.
Accordingly, the Superintendent may not present to the Board a budget which:
1. Is inconsistent with the Board’s established governing policies and Ends statements.
2. Is not in a comprehensive format understandable to the Board.
3. Fails to adequately describe major budget initiatives and funding sources.
4. Fails to show the amount budgeted for each major fund type for the most recently completed fiscal year,
for the current fiscal year and the amount budgeted for the next fiscal year.
5. Fails to disclose major budget development assumptions.
6. Plans for the expenditure in any fiscal year of more funds than are conservatively projected to be
received or appropriated during the year unless otherwise approved by the Board.
7. Plans for the reduction, without approval of the Board, of the unreserved and undesignated general fund
balance for any fiscal year to less than 3.0 percent of total revenues.
8. Fails to provide adequate and reasonable budget support for Board development and other governance
priorities, including the costs of fiscal audits, Board and committee meetings, Board memberships and
district legal fees.
9. Fails to take into consideration long-term fiscal soundness or ignores the building of organizational
capabilities sufficient to achieve Ends in future years.
10. Fails to reflect anticipated changes in employee compensation, including inflationary adjustments, step
increases, and benefits.
11. Fails to provide necessary information to the Board on matters with a significant budgetary impact,
allowing the Board adequate time to consider the information presented.
Superintendent’s Interpretation:
This EL affirms the significance of the Board Ends policies, as well as our district Bridge Goal of being
“Resourceful and Responsible.” The initial statement within this EL addresses the “bottom line” expectation of
the Superintendent – adhere to state law and board policies relative to the budget and invest in resources that
best address our Ends.
Further, this EL requires the Superintendent to effective articulate how budget planning aligns with student
learning and communicate decisions that are significant to resources, investments and Ends:
 Changes in revenue sources
 Subsequent changes in investments
 Initiatives with fiscal implications
 Long range fiscal planning
Certification: March 2, 2011
I hereby present my monitoring report on Executive Limitations Policy EL-7 Budget Planning" in accordance with the
monitoring schedule set forth in board policy. I certify that the information contained in the report is true as of March 2,
2011.
Evidence of Compliance: March 2, 2011
At the time of this report, I believe I am in compliance with the Board’s expectations associated with this policy. I have
not, to use language consistent with EL-7, deviated materially from the Board’s Ends policies or risked fiscal jeopardy to
the district. Indicators Include:
Communication and Transparency:
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Comprehensive, detailed resources posted on our web for staff and community
o Budget
o Budget ABC’s
o Budget presentations
o Narrated presentations
o Budget letters to staff and community
o Frequently asked questions
o Question and Comment link
Budget Oriented Linkages:
o Regular budget presentations
o Budget Task Force meetings
o Presentations to various groups:
 PTA Council
 Union Presidents
 SKEA/SKSD Communication Team
 District Office Staff
 Leadership Team
 Leadership Support Team
o Legislative Round-Table Events
o K-20 Video Conferences with Senators
Resourceful and Responsible – Bridge Goal and Action Plan


Successful response to loss of significant resources
o Conservative Enrollment Forecasting & Staffing
o Expedited Budget Prep Timeline
o I-728
o K-4 reductions and retroactive cuts
o Enrollment decline
Ongoing, Timely Budgetary Focus
o Developed creative process/imagery budget development (rings and flotation devices)
o Established early targets (range) during time of legislative uncertainty
o Powerful “inner ring” image of student – visual for our purpose
o Raft work: changing practice and adjusting current budget to protect services for future year

Advocacy:
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

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o Re-organization through attrition
Effective and Efficient:
o Closed gaps of 6.8. 5.8 and 6.5 (projected) million dollars
o Significant reductions and re-organization (for example)
 Reorganization of Business and Support Services
 Eliminated 1 Asst. Special Ed Director
 Eliminated Asst. Transportation Director
 Eliminated 1 Facilities Manager
 Eliminated (RIF) 2 District Office Directors (2011-12)
 Eliminated 2 Asst. Superintendent Positions (replaced with Director and with Chief Financial
and Operations Officer)
 Eliminated 1 Dean at SKHS
o More with Less: increased impact and reduced costs
 Revised Extended Learning program –
 Revised Elementary Summer School to Summer Lunch Camp
 Added All Day K for Pay at Olalla
 Added K-12 On-line Opportunities for students
Presentation at WSSDA
Ongoing communication with Legislators
Crossroads
ESD