Battle Ground School District        Levy Meeting           February 25, 2013             MaryBeth Lynn        Assistant S...
Funding for Schools• State Apportionment Funding• Special Purpose Funding  – State and Federal Grants     • Examples      ...
How is funding received?• State Apportionment  – Allocated by the state monthly based on average    enrollment and staffin...
How is funding received?• Special Purpose Funding  – State special purpose funding is primarily received    monthly  – Fed...
How is funding received?• Levy Dollars  – Tax levies are based on the calendar year =    January through December  – Schoo...
Tax collection illustration• Tax levy for 2013 calendar year = $22,601,500• Proposed tax levy for 2014 calendar year =  $2...
Levy equalization illustration• A school levy is calculated as a percent of most state  and federal dollars a district rec...
Levy equalization illustration• The current state average for a 14% levy is  $1.485• Ridgefield School District’s rate for...
Levy equalization illustration• 2014 levy proposal tax rate with levy  equalization = $4.49 per $1,000• 2014 levy proposal...
With Levy    Without Levy     Reduction                  2012-2013      2013-2014       2013-2014Property Taxes    22,116,...
From 2011-2012                                               Funded             Actual           ShortfallSalaries        ...
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Battle Ground Public Schools Levy Presentation February 25, 2013

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  • The 28% rate for BG if no levy equalization would be $5.61
  • 28% of the previous year’s Levy equalization in 2013 and 72% in 2014. If no levy, then just the 28% is received.
  • Battle Ground Public Schools Levy Presentation February 25, 2013

    1. 1. Battle Ground School District Levy Meeting February 25, 2013 MaryBeth Lynn Assistant Superintendent Finance and School Operations
    2. 2. Funding for Schools• State Apportionment Funding• Special Purpose Funding – State and Federal Grants • Examples – State and Federal Special Education – Title I and LAP – Bilingual Education – Highly Capable• Fees – materials & school lunch• Levy• Levy Equalization
    3. 3. How is funding received?• State Apportionment – Allocated by the state monthly based on average enrollment and staffing ratio – District must maintain a minimum staffing ratio of 46 certificated staff for every 1,000 full time students. Funding penalized if minimum ratio not maintained – Certificated staff includes classroom teachers, librarians, school nurses, counselors, instructional specialists, art, music, band, etc.
    4. 4. How is funding received?• Special Purpose Funding – State special purpose funding is primarily received monthly – Federal special purpose grants primarily operate on a cost reimbursement basis – spend the funds and then seek reimbursement• Fees – Paid as required
    5. 5. How is funding received?• Levy Dollars – Tax levies are based on the calendar year = January through December – School years and school budgets are September through August – September through December = 2nd half tax collection (2013) – January through August = 1st half of new tax collection (2014)
    6. 6. Tax collection illustration• Tax levy for 2013 calendar year = $22,601,500• Proposed tax levy for 2014 calendar year = $24,420,000• Approximately 45% of tax is paid in 2nd half• Approximately 55% of tax is paid in 1st half• 45% X $22,601,500 = $10,170,675• 55% X $24,420,000 = 13,431,000• Collection 2013-14 school year = $23,601,675
    7. 7. Levy equalization illustration• A school levy is calculated as a percent of most state and federal dollars a district receives• All districts can levy up to 28% of their funds• Levy equalization exists because of the vastly different tax rates needed to get the levy due to property “rich” versus property “poor” districts• Property “poor” districts are those which need a tax rate higher than the state average tax rate needed for the first half of the allowable 28% levy (i.e. the average tax rate for a 14 percent levy).
    8. 8. Levy equalization illustration• The current state average for a 14% levy is $1.485• Ridgefield School District’s rate for a 14% levy is $1.311, which is less than the state average, so the district receives no levy equalization.• Battle Ground School District’s rate for a 14% levy is $2.498
    9. 9. Levy equalization illustration• 2014 levy proposal tax rate with levy equalization = $4.49 per $1,000• 2014 levy proposal tax rate without levy equalization = $5.61 per $1,000• The tax rate for 28% levy for Ridgefield School District would be $2.622• Levy equalization is distributed based on the calendar year.
    10. 10. With Levy Without Levy Reduction 2012-2013 2013-2014 2013-2014Property Taxes 22,116,957 23,601,675 10,170,562 (13,431,113)LevyEqualization 6,075,218 6,075,218 1,686,469 (4,388,749) 28,192,175 29,676,893 11,857,031 (17,819,862)Total Budget 120,815,182 122,299,900 104,480,038 15.63%Less:Grant/Special (29,771,997) (29,771,997) (29,771,997)FundedProgramsNet Budget 91,043,185 92,527,903 74,708,041 21.87%
    11. 11. From 2011-2012 Funded Actual ShortfallSalaries $ 32,728,195 $ 46,624,848 $ (13,896,653)Maintenance, Supplies & Operating Costs $ 5,580,703 $ 11,275,447 $ (5,694,744)Staffing FTE 2011-2012: Funded FTE Actual FTE FTE Variance Funding VarianceCertificated Staff 477.76 565.41 (87.65) $ (7,316,727)School-site Classified Staff 138.62 160.22 (21.60) $ (1,828,588)Principals/Assistant Principals 32.00 39.00 (7.00) $ (2,071,098)Districtwide Support Classified Staffing 28.32 28.04 0.28 $ (373,162)Central Administration - Certificated 8.89 7.33 1.56 $ (568,553)Central Administration - Classified 26.01 47.28 (21.27) $ (1,738,525)Totals 711.60 847.28 (135.68) (13,896,653)Maintenance, Supplies & Operating Costs Funded MSOC Actual MSOC VarianceUtilities $ 3,016,203Transportation Shortfall $ 2,562,742Student and Fiscal Management System $ 445,005Risk Management - Insurance $ 707,071Custodial Supplies $ 250,393Building Maintenance and Repairs $ 1,183,387All Other Maintenance, Supplies & OperatingCosts $ 3,110,646Total Maintenance, Supplies & Operating Costs $ 5,580,703 $ 11,275,447 $ (5,694,744)

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