The document provides information about the South Whidbey School District's proposed budget for the 2021-2022 school year. It discusses requirements for a balanced budget, budget development considerations like student enrollment projections and staffing needs, sources of funding including state apportionment based on enrollment, and projected enrollment figures. The budget hearing will allow public input on the budget and four-year plan before adoption by the school board.

1. SOUTH WHIDBEY SCHOOL DISTRICT
NO. 206
BUDGET [F-195]
Budget Hearing/Adoption – July 28th, 2021
Sept. 1, 2021 – Aug. 31, 2022

2. Disclaimer
• This budget document is a working
document and may be modified and
revised up to the date it is officially
adopted the Board of Directors.
2

3. Budget Hearing – Public Input
RCW 28A.505.060 Budget—Hearing and adoption of.
On the date given in the notice as provided in RCW
28A.505.050 the school district board of directors
shall meet at the time and place designated.
Any person may appear at the meeting and be heard
for or against any part of such budget, the four-year
budget plan, or any proposed changes to uses of
enrichment funding under RCW 28A.505.240.
3

4. Budget Considerations – Balanced Budget
RCW 28A.505.130 Budget—Requirements for
balancing estimated expenditures.
Each fund estimated expenditures must not be
greater than the total of the estimated
revenues, the estimated beginning fund balance
less the estimated reserve fund balance at the
end of the budgeted fiscal year.
4

5. Budget Considerations – Fund Balance
School Board Policy #6020
“the Ending Total Fund Balance shall be at least
6% of the budgeted Total Expenditures in the
F-195 budget document”
5

6. Budget Considerations
Our VISION
Every South Whidbey School District Student is a lifelong learner who is multi-
culturally engaged, literate, and an active community member able to meet the
challenges of our global society.
Our MISSION
In collaboration with our community, every student will be supported to be a
resilient, innovative, compassionate, and productive graduate prepared for a
diverse and dynamic world.
Our VALUES
6

7. Budget Considerations
South Whidbey School District Student Learning Goals:
Our Schools will be welcoming, safe and supportive
places with consistent school wide expectations
where all are respected.
Our students will demonstrate growth toward
mastery in all content areas.
Our students will graduate ready for a future they
choose.
7

8. 8
Governmental accounting systems are organized and
operated on a fund basis. The School District budgets for five
different funds. Each fund must be accounted for in a
separate self-balancing set of accounts for its assets,
liabilities, equity, revenues, expenditures and transfers.
• General Fund
• Capital Projects Fund
• Debt Service Fund
• Associated Student Body Fund
• Transportation Vehicle Fund
Fund Accounting

9. 9
• Capital Projects Fund - Used for improvements to buildings and
grounds, remodeling of buildings, and the replacement of roofs, carpets,
service systems, and technology.
• Debt Service Fund - Debt service funds account for the
accumulation of resources for, and the payment of, long-term debt
principal and interest.
• Associated Student Body Fund – This fund is a Special
Revenue Fund which is legally restricted to expenditures for a specified
purpose. This fund is financed in part, by the establishment and
collection of fees from students and nonstudents as a condition of their
attendance at any optional noncredit extracurricular event of the district.
• Transportation Vehicle Fund - The Transportation Vehicle Fund
is provided for the purchase and major repair of pupil transportation
equipment.
Fund Accounting

10. 10
• General Fund - The General Fund is the largest of the district’s
funds. This fund’s expenditures for the 2021-22 fiscal year is
$22,333,792.
• It is financed from local, county, state, and federal sources.
• These revenues are generally used for financing the normal and recurring
operations of the school district such as programs of instruction for the
students, staff salaries and benefits, food services, maintenance of
facilities, administration of the district, athletic programs, data
processing, printing, and pupil transportation.
• All school districts must have a General Fund.
Fund Accounting

11. 11
Budget Development –5MajorComponents
Student Enrollment
Revenue Prototypical School Funding Model
Staffing Student Needs & CBAs
Expenditures PayrollCosts,Supplies& Services
Fund Balance CashFlow,Emergencies,EnrollmentFluctuations

12. 12
CashFlow–ExpenditureexceedRevenue 50% ofthemonths
$700,000
$1,200,000
$1,700,000
$2,200,000
$2,700,000
$3,200,000
Revenue Expenditures

13. State Apportionment Payment Schedule
13
Month
Payment
% Month
Payment
%
September 9.0% March 9.0%
October 8.0% April 9.0%
November 5.0% May 5.0%
December 9.0% June 6.0%
January 8.5% July 12.5%
February 9.0% August 10.0%
TOTAL 100.0%

14. State Apportionment (funding)
14
• State Apportionment’s monthly revenue funding is
based on Budgeted Enrollment Estimates from
September – December
• ACTUAL funding is re-calculated January-June based on
ACTUAL Student Enrollment (FTE)
(FTE is used to describe a student that is enrolled full time in each of the enrollment count days running from
September through June. If less than full time it is expressed as a percentage)
• Funding is adjusted up/or down beginning in January
to match the reported student enrollment

15. Importance of accurate enrollment projections –
Apportionment (Enrollment Funded)
BUDGET ACTUAL
Revenue Account Description 12/1/2020 1/31/2021 2/28/2021 3/31/2021
3100 Regular Apportionment 12,241,445.07 11,746,079.46 11,704,938.43 11,689,692.85
3121 Apportionment Special Ed 483,006.54 461,326.81 462,362.43 462,209.86
4121 State Special Education 1,850,992.62 1,769,697.02 1,763,035.94 1,758,988.49
4199 Transportation Operations 830,684.83 830,684.83 456,329.99 456,329.99
SubTotal 15,406,129.06
$ 14,807,788.12
$ 14,386,666.79
$ 14,367,221.19
$

17. Drives State Funding
(Prototypical School Funding Model)
17
Student Enrollment
This Photo by Unknown Author is licensed under CC BY-NC

18. 18
Funding based on 1.0 FTE Student Enrollment
Basic Education 9,937.06
Special Education 9,934.85
ALE 8,726.20
Vocational 10,377.68

19. 19
2020-21 Enrollment – Actual
Grade SEP - Revised OCT -Revised NOV DEC JAN FEB MAR APR MAY JUN
AVG 2020-
21
K 53.0 55.0 55.0 55.0 55.0 54.0 54.0 55.0 56.0 58.0 55.02
1 82.0 83.0 84.0 84.0 85.0 85.0 87.0 88.0 88.0 87.0 85.30
2 96.0 95.0 93.0 93.0 93.0 92.0 91.0 90.0 92.0 93.0 92.80
3 75.0 77.0 77.0 78.0 79.0 79.0 80.0 78.0 78.0 79.0 78.00
4 94.0 93.0 91.0 91.1 90.1 88.1 89.1 88.1 90.1 89.1 90.34
5 95.0 93.0 93.3 93.3 93.3 95.3 96.0 95.0 97.0 98.0 94.94
6 92.3 87.6 86.9 85.5 84.7 85.3 85.3 83.3 87.3 89.3 86.76
7 79.8 78.0 76.8 76.6 74.6 75.0 75.2 75.8 75.8 75.6 76.32
8 106.0 106.8 106.2 105.6 105.6 101.2 101.0 100.4 101.4 101.4 103.56
9 113.9 112.9 111.8 109.8 108.8 106.7 107.7 107.7 107.7 106.7 109.36
10 118.6 120.8 119.8 116.5 115.8 114.2 114.4 116.6 116.6 116.4 116.98
11 95.1 95.7 96.2 94.6 95.8 93.2 95.6 95.1 95.9 96.0 95.31
12 82.2 85.6 85.2 83.7 83.7 79.0 80.7 80.7 80.7 80.7 82.21
Total 1,182.87 1,183.33 1,176.22 1,166.70 1,164.36 1,147.98 1,157.03 1,153.72 1,166.54 1,170.15 1,166.89

20. Historical Enrollment
Actual Actual Actual Actual Actual Actual
Enrollment Enrollment Enrollment Enrollment Enrollment Enrollment
Grade 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
K 76.3 79.9 80.2 89.1 89.1 55.0
1 77.4 88.9 82.5 87.4 90.8 85.3
2 75.2 84.0 89.7 79.7 73.8 92.8
3 98.7 84.3 81.4 93.4 83.8 78.0
4 97.2 98.3 91.2 87.9 96.5 90.3
5 109.2 104.8 101.0 90.9 88.8 94.9
6 106.5 113.6 109.8 93.5 92.9 86.8
7 99.4 111.7 116.1 107.9 100.2 76.3
8 115.7 101.8 114.6 112.7 109.6 103.6
9 126.1 124.3 119.1 122.1 119.5 109.4
10 120.8 118.7 126.0 112.1 115.9 117.0
11 105.8 103.7 94.8 103.5 95.0 95.3
12 130.9 106.2 102.5 88.2 97.3 82.2
Total 1,339.14 1,320.11 1,308.9 1,268.4 1,253.3 1,166.9
Change (60) (19) (11) (41) (15) (86)

21. -
500.00
1,000.00
1,500.00
2,000.00
2,500.00
Student Enrollment History (FTE)
21
2009-2010
1,166.9
2,263.48

22. -10.0%
-8.0%
-6.0%
-4.0%
-2.0%
0.0%
2.0%
4.0%
6.0%
8.0%
Enrollment History –
Percent Change from Year to Year
22

23. Enrollment History –
Change from Year to Year
23
-
20.0
40.0
60.0
80.0
100.0
120.0
140.0
160.0
180.0
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
First Grade Enrollment

24. ENROLLMENT Projection - Models
Straight Rollover –This model moves the enrollment for each grade forward one
year without taking into account historical changes. This is the least effective
model of enrollment projection.
Straight Cohort Survival –The concept recognized as the cornerstone of all
enrollment forecasting is the mathematical model called cohort survival. This
non-weighted method calculates the number of students that move from a
lower grade to the next higher grade (the following year). The historical change
of students is averaged for each grade level over the number of years used. This
average is used to multiply the latest’s year’s enrollment to obtain the
enrollment of the future.
Weighted Cohort Survival –This model is similar to the straight cohort survival
model but adds more weight to recent years. By simply applying another
calculation you can allow recent years to provide the most influence in the
projection. If five years are used as a base for history, they may be weighted (x1-
x2-x3-x4-x5)/15 with the most recent year carrying the most weight.
24

25. ENROLLMENT Projection – 3 Year Weighted
Cohort Model
Weighted Cohort Survival – By applying another calculation you can
allow recent years to provide the most influence in the projection. If
three years are used as a base for history, they may be weighted
(x1-x2-x3)/6 with the most recent year carrying the most weight.
2016 84 Students – 2nd Grade
2017 82 Students – 3rd Grade (82/84 = .98)
2017 90 Students – 2nd Grade
2018 93 Students – 3rd Grade (93/90 = 1.03)
2018 80 Students – 2nd Grade (80/85 = 1.06)
2019 85 Students – 3rd Grade
(.98 x 1) + (1.03 x 2) + (1.06 x 3) = 6.23 / 6 = 1.04 Weighted Cohort Factor
1.04 x Current 2nd Grade Class (75 students) = 78 - Estimate for next year’s 3rd Grade
25
25

26. Enrollment Modeling
Rollover 1 Yr Cohort 3 Yr Cohort* 5 Yr Cohort
K 54.10 54.59 54.00 78.19
1* 54.59 52.29 70.81 58.06
2 85.36 86.75 80.44 84.14
3 92.26 97.30 96.81 97.70
4 77.87 83.63 82.74 79.22
5 90.00 88.03 89.55 93.71
6 94.40 91.10 91.65 93.79
7 85.73 70.41 82.18 84.86
8 76.31 78.65 76.74 77.62
9 103.32 103.11 107.60 108.51
10 109.42 107.05 104.61 106.77
11 116.95 96.02 97.05 99.50
12 95.11 82.30 86.75 88.89
Total 1,135.43 1,091.23 1,120.94 1,150.97
Change (28) (72) (42.56) (13)
*50% non-students enrolling in 1st grade

27. Summary – Enrollment
Alternative Learning Environment
About 30 FTE moved from Basic Ed to ALE
27

28. Summary – Enrollment (for funding calculation)
BASIC EDUCATION – 1088.15 fte
Alternative Learning Environment – 59 fte
SPECIAL EDUCATION [3-21]–189 fte
RUNNING START – 36 fte
VOCATIONAL – 55 fte
BILINGUAL – 9 fte
28

29. Student Enrollment (FTE)
29
Average
2019-2020
89.12
90.79
73.84
83.13
96.51
88.56
92.91
100.13
108.86
117.25
115.21
94.50
97.20
1,248.01
29.16
5.32
1,282.49
Budget
2020-2021
Budget
2021-2022
FTE ENROLLMENT
1. Kindergarten 86.20 43.00
2. Grade 1 93.40 61.00
3. Grade 2 84.80 81.00
4. Grade 3 74.80 90.00
5. Grade 4 89.20 81.00
6. Grade 5 97.05 88.00
7. Grade 6 89.00 92.27
8. Grade 7 95.20 79.87
9. Grade 8 99.80 77.51
10. Grade 9 117.50 106.44
11. Grade 10 114.45 105.29
12. Grade 11 (excluding Running Start) 93.40 97.05
13. Grade 12 (excluding Running Start) 88.50 85.72
SUBTOTAL 1,223.30 1,088.15
15. Running Start 29.00 36.00
17. ALE Enrollment 4.50 59.00
TOTAL K-12 1,256.80 1,183.15

30. ALE Student Enrollment (FTE)
30
Average
2019-2020
Budget
2020-2021
- - 5.00
- - 8.00
- - 12.00
- - 10.00
- - 15.00
- - 3.00
- - -
- - 2.00
- - -
1.00 1.00 1.00
1.50 1.00 1.00
1.52 1.50 1.00
1.30 1.00 1.00
5.32 4.50 59.00
TOTAL K-12
13. Grade 12
11. Grade 10
12. Grade 11
9. Grade 8
10. Grade 9
7. Grade 6
8. Grade 7
5. Grade 4
6. Grade 5
3. Grade 2
4. Grade 3
FTE ENROLLMENT
1. Kindergarten
2. Grade 1
Budget 2021-
2022

31. Staffing Units
31

32. State Funded Staffing –
OSPI Employee Classifications
32
CIS – Certificated Instructional Staff
CLS – Classified Staff
CAS – Certificated Administrative Staff

33. Prototypical School Model
33
Elementary Middle High
Student FTE 400 432 600
Principals 1.253 1.353 1.880
Librarians 0.663 0.519 0.523
Health Services 0.135 0.068 0.118
Guidance Counselors 0.493 1.216 2.539
Classifed Instructional Assistants 0.936 0.700 0.652
Office Support 2.012 2.325 3.269
Custodian 1.657 1.942 2.965
Classifed Safety Staff 0.079 0.092 0.141
Parent Involvement Coordinators 0.083 0.000 0.000
CAS
CIS
CLS

34. 18-19 19-20 20-21 21-22
65.649
63.306
59.438 57.49
21.125
20.665
19.173
18.53
4.973
4.861
4.513
4.36
OSPI FUNDING MODEL
CIS FUNDED FTE CLS FUNDED FTE CAS FUNDED FTE
Student FTE by Year:
1268.38 1253.33 1163.50 1120.94
The number of staff funded are based on student enrollment….not district
staffing levels

35. 18-19 19-20 20-21 21-22
24.707 24.726 24.422 24.414
46.563
47.946
36.653
46.658
OSPI FUNDING MODEL - CLASSIFED FTE
OSPI CLS FUNDED FTE Actual SWSD FTE (Excluding Transportation & Food Service)
Not all staff are funded through the funding model….

36. Summary of Staff FTE by Activity
36
No. of FTE
Certificated Staff
% to Total % to Total
70.841 80.47 26.02
0.000 0.00 0.00
70.841 80.47 26.02
0.000 0.00 0.95
4.935 5.61 6.18
5.247 5.96 1.91
0.016 0.02 XXXXX
10.198 11.58 9.04
XXXXX XXXXX 5.59
XXXXX XXXXX 10.55
XXXXX XXXXX 2.18
XXXXX XXXXX 0.00
XXXXX XXXXX 1.74
XXXXX XXXXX 13.92
XXXXX XXXXX 5.22
0.000 0.00 3.09
0.000 0.00 42.29
No. of FTE
Classified Staff
TEACHING ACTIVITIES
27 | Teaching 14.950
28 | Extracuricular 0.000
TOTAL TEACHING ACTIVITIES 14.950
34 | Professional Learning - State XXXXX
TOTAL TEACHING SUPPORT 5.193
TEACHING SUPPORT
22 | Learning Resources 0.547
24 | Guidance and Counseling 3.550
26 | Health/Related Services 1.096
OTHER SUPPORT ACTIVITIES
44 | Food Services Operations 3.214
52 | Operations 6.061
53 | Maintenance 1.250
58 | Remote Learning Operations 0.000
62 | Grounds--Maintenance 1.000
63 | Operation of Buildings 8.000
64 | Maintenance
72 | Information Systems 1.776
3.000
TOTAL OTHER SUPPORT ACTIVITIES 24.301

37. Summary of Staff FTE by Activity
37
No. of FTE
Certificated Staff
% to Total % to Total
4.250 4.83 9.13
4.250 4.83 9.13
1.000 1.14 1.74
0.450 0.51 4.03
0.250 0.28 1.74
0.750 0.85 3.05
0.200 0.23 2.10
0.100 0.11 0.87
2.750 3.12 13.52
88.039 100.00 100.00
No. of FTE
Classified Staff
UNIT ADMINISTRATION
23 | Principal's Office 5.246
TOTAL UNIT ADMINISTRATION 5.246
CENTRAL ADMINISTRATION
12 | Superintendent's Office 1.000
13 | Business Office 2.313
14 | Human Resources 1.000
21 | Supervision - Instruction 1.750
51 | Supervision - Transportation
TOTAL FTE STAFF 57.460
1.207
61 | Supervision - Building 0.500
TOTAL CENTRAL ADMINISTRATION 7.770

39. Main Funding Sources
• Local Property Taxes
• Local District Generated Funds
• State Apportionment
• State Funding – Categorical Programs
• Federal Funding – Categorical Programs
39

40. GENERAL FUND – Source of Revenue
40
18%
76%
6%
2020-21
Local State Federal
18%
70%
12%
2021-22
Local State Federal

41. 41
Local (Enrichment) Levy
• Athletic Coaching Stipends & Travel Costs
• Staff not funded or underfunded by State or Federal Funds
• Underfunded MSOCs (Utilities/Insurance)
• Food Service Expenditures
• Pupil Transportation Expenditures
• Negotiated Expenditures
• Health Insurance Increases
• Paid Leave
• Vacation Pay
• TRI Pay
• Additional Time
• Professional Development
• Etc.

42. Local Levy Calculation
42
• 2021 – Voter Approved Levy - $4,018,000 (42.22%)
• 2022 – Voter Approved Levy - $4,019,000 (57.78%)
• Requires 2022 Levy Rollback - $603,229
• Limited to $2663.39 x student FTE
• (2019-20 Hold Harmless - FTE)
• 2021-22 – Enrichment Levy - $3,384,688

43. The amount we can collect from the local levy is limited by the number of
students in the district…resulting in a rollback of levy funds to the voters

44. Revenue - Local Non-Tax
• Donations
• Rental Fees
• Local Food Service Fees
• Student Fees
• Traffic Safety
• Sale/Resale of Goods
• Investment Earnings
44

45. State Apportionment
Funded Staffing Units based on ENROLLMENT
Staffing Units x Per Staff Allocation = District
Allocation

46. PER FUNDED STAFF ALLOCATION
• Base Salary Allocation (increases Annually by IPD)
• Regionalization (Decreases from 24% →18%)
• Experience Factor (4% - CIS Only)

47. Funded Salaries 18-19 19-20 20-21 21-22 22-23*
CIS Salary Allocation (staff mix eliminated) 65,216
$ 66,520
$ 67,585
$ 68,937
$ 70,040
CLS Minimum Base Salary 46,784
$ 47,720
$ 48,483
$ 49,453
$ 50,244
Administrative Minimum Salary 96,805
$ 98,741
$ 100,321
$ 102,327
$ 103,964
IPD 2.0% 1.6% 2.0% 1.6%
REGIONALIZATION CHANGE 24.0% 0.0% -2.0% -2.0% -2.0%
NET FUNDING CHANGE - SWSD 2.0% -0.4% 0.0% -0.4%
South Whidbey School District Funding - CIS 80,867.84
$ 85,145.60
$ 85,157.10
$ 85,481.88
$ 85,448.80
$
South Whidbey School District Funding - CLS 58,012.16
$ 59,172.80
$ 59,149.26
$ 59,343.60
$ 59,287.92
$
South Whidbey School District Funding - CAS 120,038.20
$ 122,438.84
$ 122,391.62
$ 122,792.40
$ 122,677.52
$
Local Levy 3,756,136 3,333,038 3,337,662 3,384,688 3,254,689
Senate Ways & Means Chair Proposed 2021-23 Budget
LEAP Document 3 Date: February 1, 2021
Time: 05:17 hours
*Italics indicate experience adjustment Certificated Instructional Staff*
School District 2018-19 2019-20 2020-21 2021-22 2022-23
15 206 South Whidbey 1.24 1.28 1.26 1.24 1.22
Certificated Administrative and Classified Staff
2018-19 2019-20 2020-21 2021-22 2022-23
1.24 1.24 1.22 1.20 1.18
Regionalization Factors for K-12 Compensation

48. The loss of regionalization has resulted in stagnant per unit funding by the State
from 2019-20 through 2022-23

49. 18-19 19-20 20-21 21-22 22-23*
$46,784 $47,720 $48,483 $49,453 50,244
$11,228
$11,453 $10,666 $9,891 $9,044
OSPI FUNDING MODEL – SWSD CLASSIFIED
CLS Minimum Base Salary CLS Regionalization
Regionalization affects all staffing classifications….

50. 18-19 19-20 20-21 21-22 22-23*
$96,805 $98,741 $100,321 $102,327 103,964
$23,233
$23,698 $22,071 $20,465 $18,714
OSPI FUNDING MODEL - SWSD ADMINISTRATIVE
Administrative Minimum Salary CAS Regionalization
Regionalization affects all staffing classifications….

51. # of Staffing Units x Salary Allocation = District Funding
18-19 19-20 20-21 21-22 22-23*
80,868
85,146 85,157 85,482 85,449
58,012 59,173 59,149 59,344 59,288
120,038
122,439 122,392 122,792 122,678
OSPI FUNDING MODEL
South Whidbey School District Funding - CIS South Whidbey School District Funding - CLS South Whidbey School District Funding - CAS
Overall Result – No increase in the per unit staffing rates for apportionment
calculations

52. 18-19 19-20 20-21 21-22
5,308,892.83 5,390,227.35
5,061,567.71 4,914,353.28
1,225,506.88 1,222,805.91
1,134,068.76
1,099,636.91
596,949.97 595,175.20
552,353.38
535,374.86
OSPI FUNDING MODEL
CIS Generated Funding CLS Generated Funding CAS Generated Funding
Lower student counts combined with regionalization reductions has created a
lower state apportionment funding model for SWSD

53. Revenue Projections – Local Levy
54
Actual
2019-2020
Budget
2021-2022
3,333,038 3,383,462
5 0
5,875 1,226
13,462 0
3,352,380 3,384,688
Budget
2020-2021
LOCAL TAXES
1100 | Local Property Tax 3,335,848
1300 | Sale of Tax Title Property 0
1500 | Timber Excise Tax 1,814
1900 | Other Local Taxes 0
1000 | TOTAL LOCAL TAXES 3,337,662

54. Revenue Projections - Local Non-Tax
55
Actual
2019-2020
Budget
2021-2022
21,302 60,000
26,347 50,000
93,510 0
23,134 10,000
97,963 70,000
1,090 0
291,242 225,000
79,556 0
1,715 5,000
635,859 420,000
Budget
2020-2021
LOCAL SUPPORT NONTAX
2171 | Traffic Safety Education 60,000
2200 | Sales of Goods, Supplies, 50,000
2500 | Gifts and Donations 70,000
2298 | School Food Services, 120,000
2300 | Investment Earnings 5,000
2900 | Local Support Nontax, 5,000
2600 | Fines and Damages 0
2700 | Rentals and Leases 210,000
2800 | Insurance Recoveries 0
2000 | TOTAL LOCAL SUPPORT NONTAX 520,000

55. Revenue Projections – State Funding
(Enrollment Based funding)
56
Actual
2019-2020
Budget
2021-2022
12,203,228 11,514,435
512,057 244,026
12,715,285 11,758,461
1,970,062 1,694,852
80,757 0
288,624 229,446
151,850 80,705
18,622 12,218
43,792 40,393
1,063,047 900,813
29,423 100,000
4,000 0
3,653,869 3,058,427
Budget
2020-2021
STATE, GENERAL PURPOSE
3100 | Apportionment 12,243,095
3121 | Special Education--General 482,967
3000 | TOTAL STATE, GENERAL 12,726,062
STATE, SPECIAL PURPOSE
4121 | Special Education 1,850,846
4122 | Special Ed-Infants and 0
4155 | Learning Assistance 279,927
4174 | Highly Capable 43,286
4158 | Special and Pilot Programs 114,126
4165 | Transitional Bilingual 16,659
4199 | Transportation--Operations 830,685
4300 | Other State Agencies, 100,000
4000 | TOTAL STATE, SPECIAL 3,239,499
4358 | Special and Pilot Programs- 0

56. Revenue Projections – Federal Special Purpose
57
Actual
2019-2020
Budget
2021-2022
XXXXX 587,578
XXXXX 1,099,263
XXXXX 263,962
XXXXX 63,221
354,444 327,055
207,101 212,763
38,207 47,225
42,688 0
78,360 0
95,259 195,000
1,530 0
117,252 0
0 102,500
25,561 20,000
960,402 2,918,567
Budget
2020-2021
6112 | Federal Special XXXXX
6113 | Federal Special XXXXX
6114 | Federal Special Purpose XXXXX
FEDERAL, SPECIAL PURPOSE
6151 | Disadvantaged ESEA 205,776
6123 | ARP-IDEA-Federal XXXXX
6124 | Special Education-- 338,910
6152 | School Improve, Fed Other 49,176
6176 | Targeted Assistance ESSER I 152,004
6189 | Other Community Services 0
6198 | School Food Services 110,000
6300 | Federal Grants Through 0
6368 | Indian Education, ED 0
6998 | USDA Commodities 20,000
6000 TOTAL FEDERAL, SPECIAL 955,866
6389 | Other Community Services 80,000

57. Revenue Summary – General Fund
58
Actual 2019-
2020
3,352,380
635,859
12,715,285
3,653,869
960,402
21,317,795
Budget 2020-
2021
Budget 2021-
2022
1000 | Local Taxes 3,337,662 3,384,688
2000 | Local Nontax Support 520,000 420,000
3000 | State, General Purpose 12,726,062 11,758,461
4000 | State, Special Purpose 3,239,499 3,058,427
6000 | Federal, Special Purpose 955,866 2,918,567
REVENUES AND OTHER FINANCING SOURCES
TOTAL REVENUES AND OTHER FINANCING SOURCES 20,779,089 21,540,143

58. Negotiations
• Still negotiating with PSE & SEIU labor unions
– Actual affect on budget unknown at this time
• Contracts with SWEA & Principals completed

59. 61

60. Summary - Expenditure by Program Type
62
Actual
2019-2020
Budget
2021-2022
10,557,065 10,747,332
26,000 196,715
10,583,065 10,944,047
XXXXX 0
XXXXX 528,820
XXXXX 920,175
XXXXX 219,658
XXXXX 1,668,653
2,517,424 2,667,918
76,719 0
XXXXX 52610
338,975 318,204
2,933,118 3,038,732
610,678 663,076
0
SPECIAL EDUCATION INSTRUCTION
30 | TOTAL VOCATIONAL EDUCATION INSTRUCTION 660,070
21 | Special Education, Supplemental, State 2,667,917
22 | Special Education, Infants and Toddlers, State 0
23 | ARP-IDEA-Federal XXXXX
24 | Special Education, Supplemental, Federal 418,848
20 | TOTAL SPECIAL EDUCATION INSTRUCTION 3,086,765
FEDERAL SPECIAL PURPOSE FUNDING
11 | Federal Special Purpose - GEER XXXXX
12 | Federal Special Purpose - ESSER II XXXXX
13 | Federal Special Purpose - ESSER III XXXXX
14 | Federal Special Purpose ESSER III Learning XXXXX
10 | TOTAL FEDERAL SPECIAL PURPOSE FUNDING
Budget
2020-2021
REGULAR INSTRUCTION
01 | Basic Education 11,502,382
02 | Alternative Learning Experience 30,000
00 | TOTAL REGULAR INSTRUCTION 11,532,382

61. Expenditure by Program Type
63
Actual
2019-2020
Budget
2021-2022
198,193 203,787
36,751 33,013
278,720 241,378
115,373 91,925
21,498 17,646
122,595 102,838
773,129 690,587
34,571 60,000
52,480 40,400
0 0
87,051 100,400
253,740 197,344
3,245,535 3,262,784
418,765 530,544
1,025,967 1,237,625
4,690,267 5,030,953
19,931,047 22,333,792
SUPPORT SERVICES
97 | District-wide Support 2,987,554
98 | School Food Services 531,513
99 | Pupil Transportation 1,195,792
90 | TOTAL SUPPORT SERVICES 4,714,859
TOTAL PROGRAM EXPENDITURES 21,290,425
80 | TOTAL COMMUNITY SERVICES 261,420
71 | Traffic Safety 60,000
74 | Highly Capable 43,286
76 | Targeted Assistance 152,004
70 | TOTAL OTHER INSTRUCTIONAL PROGRAMS 255,290
112,607
69 | Compensatory, Other 80,606
50 and 60 | TOTAL COMPENSATORY EDUCATION 779,639
OTHER INSTRUCTIONAL PROGRAMS
65 | Transitional Bilingual, State 41,654
COMPENSATORY EDUCATION INSTUCTION
51 | Disadvantaged (formerly Remediation) ESEA 208,720
52 | Other Title Grants under ESEA-Federal 49,176
55 | Learning Assistance Program (LAP), State 286,876
58 | Special and Pilot Programs, State
Budget
2020-2021

62. Expenditure by Activity Type
64
Actual
2019-2020
% of
Total
Budget
2020-2021
% of
Total
% of
Total
11,099,317 55.69 12,452,669 58.49 57.86
417,482 2.09 351,804 1.65 1.53
11,516,798 57.78 12,804,473 60.14 59.39
72,845 0.37 68,774 0.32 0.24
834,477 4.19 884,313 4.15 4.48
2,212 0.01 0 0.00 0.00
860,852 4.32 890,730 4.18 4.10
52,718 0.26 53,715 0.25 0.15
0 0.00 0 0.00 0.91
1,823,104 9.15 1,897,532 8.91 9.88
25,561 0.13 20,000 0.09 0.09
370,397 1.86 301,363 1.42 1.39
-78,360 -0.39 0 0.00 0.00
627,594 3.15 758,310 3.56 3.55
230,215 1.16 255,194 1.20 1.15
27,812 0.14 33,640 0.16 0.20
-54,683 -0.27 -50,000 -0.23 -0.22
80,755 0.41 83,057 0.39 0.36
679,516 3.41 708,698 3.33 3.05
510,968 2.56 411,635 1.93 2.22
442,305 2.22 447,400 2.10 2.13
180,102 0.90 225,139 1.06 1.09
244,694 1.23 151,361 0.71 1.21
113 0.00 5,000 0.02 0.02
16,162 0.08 37,000 0.17 0.09
3,303,150 16.57 3,387,797 15.91 16.34
91 | Publ Actv 21,000
TOTAL OTHER SUPPORT ACTIVITIES 3,648,662
75 | Mtr Pool 5,000
242,757
72 | Info Sys 269,830
63 | Oper Bldg 681,641
64 | Maintnce 495,811
65 | Utilities 476,000
59 | Transfers -50,000
62 | Grnd Mnt 80,287
OTHER SUPPORT ACTIVITIES
42 | Food 20,000
44 | Operation 310,044
49 | Transfers 0
52 | Operation 793,722
53 | Maintnce 256,810
56 | Insurance 45,760
68 | Insurance
34 | Prof Lrng St 202,268
TOTAL TEACHING SUPPORT 2,206,599
TEACHING SUPPORT
22 | Lrn Resrc 54,137
24 | Guid/Coun 1,000,577
25 | Pupil M/S 0
26 | Health 916,604
31 | InstProDev 33,013
Budget
2021-2022
TEACHING ACTIVITIES
27 | Teaching 12,921,544
28 | Extracur 342,458
TOTAL TEACHING ACTIVITIES 13,264,002

63. Expenditure by Activity Type
65
Actual
2019-2020
% of
Total
Budget
2020-2021
% of
Total
% of
Total
1,251,734 6.28 1,316,589 6.18 6.03
1,251,734 6.28 1,316,589 6.18 6.03
47,465 0.24 72,500 0.34 0.40
438,275 2.20 409,111 1.92 1.81
424,360 2.13 384,636 1.81 1.74
163,183 0.82 157,472 0.74 0.72
9,157 0.05 8,000 0.04 0.02
369,445 1.85 355,597 1.67 1.55
179,526 0.90 210,150 0.99 0.90
195,030 0.98 198,648 0.93 0.86
120,996 0.61 87,920 0.41 0.37
1,947,438 9.77 1,884,034 8.85 8.36
19,931,047 100.00 21,290,425 100.00 100.00
83,504
CENTRAL ADMINISTRATION
11 | Bd of Dir 89,000
12 | Supt Off 404,046
13 | Busns Off 387,891
14 | HR 160,652
15 | Pblc Rltn 5,000
21 | Supv Inst 345,976
41 | Supervisn
TOTAL CENTRAL ADMINISTRATION 1,867,902
TOTAL EXPENDITURES 22,333,792
200,500
51 | Supervisn 191,333
61 | Supv Bldg
23 | Princ Off 1,346,627
TOTAL UNIT ADMINISTRATION 1,346,627
UNIT ADMINISTRATION
Budget
2021-2022

64. Expenditure by Activity Type – School Board
66
AccountLevelDescription 20-21 Budget Year-to-Date 21-22Budget
GeneralSupplies 500 - 500
Services-WSSDA,NSBA,BoardDocs 20,500 15,309.39 18,000
BoardElectionFees(IslandCo) 5,000 176.90 18,000
LegalServices 11,500 7,089.00 10,000
StateAuditorFees 32,000 43,764.90 38,000
Travel-RegistrationFees - 140.00 1,500
Travel,Meals&Lodging 3,000 - 3,000
72,500 66,480.19 89,000

65. Expenditures by Object Code
67
Actual
2019-2020
% of
Total
Budget
2020-2021
% of
Total
% of
Total
133,043 XXXXX 50,000 XXXXX XXXXX
-133,043 XXXXX -50,000 XXXXX XXXXX
8,836,050 44.33 9,269,140 43.54 42.94
3,684,001 18.48 3,735,743 17.55 17.28
4,837,963 24.27 5,280,620 24.80 23.39
780,552 3.92 1,170,935 5.50 3.87
1,766,963 8.87 1,809,787 8.50 12.41
25,517 0.13 24,200 0.11 0.11
19,931,047 100.00 21,290,425 100.00 100.00
TOTAL EXPENDITURES 22,333,792
2,772,711
(8) Travel 23,900
OBJECT OF EXPENDITURE
(0) Debit Transfers 50,000
(1) Credit Transfers -50,000
(2) Certificated Salaries 9,589,610
(3) Classified Salaries 3,859,280
(4) Employee Benefits and Payroll Taxes 5,224,477
(5) Supplies and Materials 863,814
(7) Purchased Services
Budget
2021-2022

66. Expenditure Increase - Services
68
Program Account Level Description 2020-21Budget 2021-22Budget
1200 Esser II - 247,247
1300 Esser III - 293,174
1300 ARP Homeless - 40,784
1400 Esser III 20% - 219,658
2300 Federal Stimulus - IDEA 48,544
TOTAL - 800,863

67. District Paid Benefits
69
Percentage of Salary
FICA 6.20%
Medicare 1.45%
Paid Family Medical Leave - WA State 1.00%
Retirement Rates - School Employee Retirement System (SERS) 11.65%
Retirement Rates - Public Employee Retirement System (PERS) 10.25%
Retirement Rates - Teachers Retirement System (TRS) 14.42%
Unemployment 0.50%
Monthly Benefit Costs
Employee Assistance Program 1.85
$
HCA FSA Admin Fee 2.52
$
HCA Monthly Medical Insurance Premium (630+ Annual Hours) 968.00
$
VEBA Contributions (A voluntary employees' beneficiary association plan is a type of tax-
​exempt trust used to pay for eligible medical expenses) $ 40.00 -113.00
Based on Hours Worked
Workers' Compensation - 613 Classification 0.23565
Workers' Compensation - 614 Classification 0.82315

68. Rate Changes - District Paid Benefits
70
2021-22 2020-21 Change
RetirementRates - SchoolEmployeeRetirementSystem (SERS) 13% 11.65% -1.65%
RetirementRates - Public EmployeeRetirementSystem (PERS) 13% 10.25% -2.72%
RetirementRates - Teachers RetirementSystem (TRS) 16% 14.42% -1.32%
Unemployment 0% 0.50% 0.50%
HCA Monthly MedicalInsurancePremium (630+AnnualHours) 1,000.00
$ 968.00
$ (32.00)
Workers' Compensation - 613 Classification 0.28900 0.23565 (0.05335)
Workers' Compensation - 614 Classification 1.17500 0.82315 (0.35185)

69. Mandatory & Permissive Benefits
71
FICA/Medicare
19% Unemployment/PFML
3%
Retirement
33%
Medical Insurance
39%
VEBA
4%
Workers'
Compensation/EAP
2%
FICA/Medicare
Unemployment/PFML
Retirement
Medical Insurance
VEBA
Workers' Compensation/EAP

70. 72
• State Funded $1,457,179
• District Budget $1,731,824
• Levy/Local $274,645
MSOC Disclosure (Prg 01 & 97)

71. Expenditure Summary – General Fund
73
Actual 2019-
2020
10,583,065
0
2,933,118
610,678
0
773,129
87,051
253,740
4,690,267
19,931,047
Budget 2020-
2021
Budget 2021-
2022
00 | Regular Instruction 11,532,382 10,944,047
10 | Federal Special Purpose Funding 0 1,668,653
20 | Special Education Instruction 3,086,765 3,038,732
30 | Vocational Education Instruction 660,070 663,076
40 | Skill Center Instruction 0 0
50 and 60 | Compensatory Education Instruction 779,639 690,587
EXPENDITURES
90 | Support Services 4,714,859 5,030,953
TOTAL EXPENDITURES 21,290,425 22,333,792
70 | Other Instructional Programs 255,290 100,400
80 | Community Services 261,420 197,344

72. General Fund Financial Summary
74
(1) Actual
2019-2020
(2) % of
Total
(3) Budget
2020-2021
(4) % of
Total
(6) % of
Total
1,282.49 1,256.80
87.483 86.493
57.908 58.173
21,317,795 20,779,089
19,931,047 21,290,425
2,295,261 2,950,000
3,682,009 2,438,664
8,836,050 44.33 9,269,140 43.54 42.94
3,684,001 18.48 3,735,743 17.55 17.28
4,837,963 24.27 5,280,620 24.80 23.39
780,552 3.92 1,170,935 5.50 3.87
1,766,963 8.87 1,809,787 8.50 12.41
25,517 0.13 24,200 0.11 0.11
19,931,047 100.00 21,290,425 100.00 100.00
(5) Budget
2021-2022
ENROLLMENT AND STAFFING
Total K-12 FTE Enrollment Counts 1,183.15
FTE Certificated Employees 88.039
FTE Classified Employees 57.460
FINANCIAL SUMMARY
Total Revenues and Other Financing 21,540,143
Total Expenditures 22,333,792
Total Beginning Fund Balance 4,150,000
Total Ending Fund Balance 3,356,351
Certificated Salaries 9,589,610
Classified Salaries 3,859,280
Employee Benefits and Payroll 5,224,477
Supplies, Instructional Resources 863,814
Purchased Services 2,772,711
Travel 23,900
Total - Objects 22,333,792
EXPENDITURE SUMMARY BY

73. OTHER FUNDS BUDGETED
Capital Projects Fund
Debt Service Fund
ASB Fund
Transportation Vehicle Fund
75

74. Capital Projects Fund
76
CP levy funds can only be used for costs associated
with:
• the application and modernization of technology
systems
• Major maintenance and repair of facilities

75. Summary of Capital Projects Fund Budget
77
Actual
2019-2020
2,154,808
9,938
87,035
2,251,782
548,442
1,088,405
1,636,847
88,000
526,934
496,885
1,023,820
TOTAL ENDING FUND BALANCE 84,839 68,000
TOTAL BEGINNING FUND BALANCE 832,500 1,150,000
EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER -747,661 -1,082,000
OTHER FINANCING USES--TRANSFERS OUT (DSF) 84,500 87,000
EXPENDITURES
20 | Buildings 1,510,265 2,800,000
30 | Technology 1,407,896 1,250,000
TOTAL EXPENDITURES 2,918,161 4,050,000
0 800,000
REVENUES AND OTHER FINANCING SOURCES
TOTAL REVENUES AND OTHER FINANCING SOURCES 2,255,000 3,055,000
Budget
2020-2021
Budget
2021-2022
1000 | Local Taxes 2,250,000 2,250,000
2000 | Local Nontax Support 5,000 5,000
6000 | Federal, Special Purpose

76. Summary of Capital Projects Fund Budget
78
TOTAL
2,000,000
800,000
1,250,000
4,050,000
PROJECT DESCRIPTION
Capital Improvements (Buildings)
FEMA Grant - Community Center
Technology
TOTAL EXPENDITURES

77. Summary of Debt Service Fund Budget
79
Actual
2019-2020
Budget
2021-2022
27 25
88,000 87,000
88,027 87,025
70,000 75,000
19,000 12,000
0 250
89,000 87,250
-973 -225
2,533 650
1,560 425
Budget
2020-2021
REVENUES AND OTHER FINANCING SOURCES
2000 | Local Nontax Support 25
9000 | Other Financing Sources 84,500
TOTAL REVENUES AND OTHER FINANCING SOURCES 84,525
EXPENDITURES
Matured Bond Expenditures 70,000
Interest on Bonds 15,500
UnderWriter's Fees 250
TOTAL EXPENDITURES 85,750
EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER /
(UNDER) EXPENDITURES AND OTHER FINANCING USES
-1,225
TOTAL ENDING FUND BALANCE
TOTAL BEGINNING FUND BALANCE 1,560
335

78. Debt Service Fund – Local Program Payment Schedule [Energy Upgrades]
80
FY Due Date Principal Interest Balance
6/1/2021 70,000 7,750 240,000
2021-22 12/1/2021 - 6,000
6/1/2022 75,000 6,000 165,000
2022-23 12/1/2022 - 4,125
6/1/2023 80,000 4,125 85,000
2023-24 12/1/2023 - 2,125
6/1/2024 85,000 2,125 -

79. Summary of ASB Fund Budget
81
Actual
2019-2020
14,071
53,412
6,010
19,577
93,069
18,743
111,899
7,293
7,285
145,220
-52,151
97,820
45,669
Budget
2020-2021
Budget
2021-2022
100 | General Student Body 17,000 35,000
200 | Athletics 178,900 105,000
300 | Classes 10,000 4,500
400 | Clubs 29,300 15,000
TOTAL REVENUES 235,200 159,500
REVENUES
EXPENDITURES
100 | General Student Body 23,500 42,000
200 | Athletics 115,250 90,000
300 | Classes 8,000 5,500
400 | Clubs 24,950 2,500
EXCESS OF REVENUES OVER (UNDER) EXPENDURES 63,500 19,500
TOTAL EXPENDITURES 171,700 140,000
TOTAL BEGINNING FUND BALANCE 39,936 36,169
TOTAL ENDING FUND BALANCE 103,436 55,669

80. Summary of Transportation Vehicle Fund
Budget
82
Actual
2019-2020
2,632
147,305
149,936
150,351
-415
212,074
211,659
TOTAL ENDING FUND BALANCE 1,150 1,416
TOTAL BEGINNING FUND BALANCE 212,650 308,600
EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER
(UNDER) EXPENDITURES AND OTHER FINANCING USES
-211,500 -2,184
TOTAL EXPENDITURES 305,000 425,000
TOTAL REVENUES AND OTHER FINANCING SOURCES 93,500 117,816
4499 | Transportation Reimbursement Depreciation 92,000 117,016
2300 | Investment Earnings 1,500 800
Budget
2020-2021
Budget
2021-2022
REVENUES AND OTHER FINANCING SOURCES

81. 2021-22 Budget Summary
GeneralFund Associated
StudentBody
Fund
DebtService
Fund
CapitalProjects
Fund
Transportation
VehicleFund
21,540,143 159,500 87,025 117,816
22,333,792 140,000 87,250 120,000
0 XXXXX 0 0
-793,648 19,500 -225 -2,184
4,150,000 36,169 650 3,600
3,356,351 55,669 425 1,416
4,019,000 0 0 0
603,229 0 0 0
3,415,771 XXXXX 0 0
1/Rollback of levies needs tobecertifiedpursuanttoRCW84.52.020.
SECTION B: EXCESSLEVIESFOR 2022 COLLECTION
Excess levies approvedby voters for 2022 collection 0
Rollback mandatedby schooldistrictBoardof Directors 1/ 0
Netexcess levy amountfor 2022 collectionafter rollback 2,250,000
SECTION A: BUDGETSUMMARY
TotalRevenues andOther FinancingSources
TotalAppropriation(Expenditures)
Other FinancingUses--Transfers Out(G.L. 536)
Excess of Revenues/Other FinancingSources Over/(Under)
Expenditures andOther FinancingUses
BeginningTotalFundBalance
EndingTotalFundBalance
3,055,000
68,000
1,150,000
-1,082,000
87,000
4,050,000

82. Historical Summary - Expenditure by
Fund
84
Fund
2014-15
Actual
2015-16
Budget
2016-17
Budget
2017-18
Budget
2018-19
Budget
2019-20
Budget
2020-21
Budget
2021-22
Budget
General Fund 15,209,651 16,506,103 16,783,649 17,762,672 20,033,812 21,486,376 21,290,425 22,333,792
Capital Projects Fund 1,878,312 2,575,200 2,800,000 2,450,582 2,479,560 2,119,000 2,918,161 4,050,000
Associated Student Body 176,763 218,135 219,700 211,250 230,825 220,450 171,700 140,000
Transportation Vehicle 402,320 175,000 290,000 162,000 260,000 360,000 305,000 120,000
Debt Service Fund 87,050 85,350 88,150 85,200 87,500 89,250 85,750 87,250
Total Expenditures 17,667,046 19,474,438 20,181,499 20,671,704 23,091,697 24,275,076 24,771,036 26,731,042

83. Four Year Budget Requirement
F-195F
85

84. Four Year Enrollment Projection
86
Description 2021-22 Current 2022-2023 Forecast 2023-2024 Forecast 2024-2025 Forecast
1. Kindergarten 43.00 70.00 70.00 70.00
2. Grade 1 61.00 45.00 67.05 67.05
3. Grade 2 81.00 61.99 47.00 68.14
4. Grade 3 90.00 85.42 65.37 50.00
5. Grade 4 81.00 96.66 91.74 70.21
6. Grade 5 88.00 79.23 94.54 89.73
7. Grade 6 92.27 84.92 76.46 91.24
8. Grade 7 79.87 75.78 69.74 62.80
9. Grade 8 77.51 82.32 78.10 71.88
10. Grade 9 106.44 77.35 82.15 77.94
11. Grade 10 105.29 104.13 75.67 80.37
12. Grade 11 (excluding Running Start) 97.05 86.44 85.49 62.13
13. Grade 12 (excluding Running Start) 85.72 83.98 74.80 73.98
14. SUBTOTAL 1,088.15 1,033.22 978.11 935.47
15. Running Start 36.00 36.00 36.00 36.00
17. ALE Enrollment 59.00 60.00 60.00 60.00
18. TOTAL K-12 1,183.15 1,129.22 1,074.11 1,031.47

85. 87
Four Year Budget Projection – GF
Revenue
REVENUESANDOTHERFINANCING SOURCES
2021-2022
Current
2022-2023
Forecast
2023-2024
Forecast
2024-2025
Forecast
1000|Local Taxes 3,384,688 3,350,000 3,340,000 3,330,000
2000|Local Nontax Support 420,000 570,000 570,000 570,000
3000|State,General Purpose 11,758,461 11,000,000 10,600,000 10,350,000
4000|State,Special Purpose 3,058,427 2,790,000 2,720,000 2,745,000
6000|Federal,Special Purpose 2,918,567 819,500 815,000 810,000
TOTALREVENUESANDOTHERFINANCING SOURCES 21,540,143 18,529,500 18,045,000 17,805,000

86. 88
Four Year Budget Projection – GF
Expenditures
2021-2022
Current
2022-2023
Forecast
2023-2024
Forecast
2024-2025
Forecast
EXPENDITURES
00| Regular Instruction 10,944,047 10,895,132 10,324,227 9,889,577
10| Fedeal Special Purpose 1,668,653 - - -
20| Special Education Instruction 3,038,732 2,716,135 2,573,810 2,465,452
30| Vocational Education Instruction 663,076 614,671 582,463 557,941
50and 60| Compensatory Education Instruction 690,587 640,174 606,629 581,090
70| Other Instructional Programs 100,400 93,071 88,194 84,481
80| Community Services 197,344 182,938 173,352 166,054
90| Support Services 5,030,953 4,663,693 4,419,316 4,233,236
TOTALEXPENDITURES 22,333,792 19,805,814 18,767,991 17,977,831
Based upon 7-9% AnnualReductions

87. 89
Four Year Budget Projection - GF
2021-2022
Current
2022-2023
Forecast
2023-2024
Forecast
2024-2025
Forecast
EXCESS OF REVENUES/OTHERFINANCING SOURCES OVER
(UNDER) EXPENDITURES ANDOTHERFINANCING USES (793,649) (1,276,314) (722,991) (172,831)
TOTALBEGINNING FUNDBALANCE 4,150,000 3,356,351 2,080,037 1,357,046
TOTALENDING FUNDBALANCE 3,356,351 2,080,037 1,357,046 1,184,215
BUDGETEDPERECENTAGEOF EXPENDITURES 15.0% 10.5% 7.2% 6.6%

88. 90
Four Year Budget Projection - CPF
REVENUES AND OTHER FINANCING SOURCES 2021-2022 Current 2022-2023 Forecast 2023-2024 Forecast 2024-2025 Forecast
1000 | Local Taxes 2,250,000 2,250,000 2,250,000 2,250,000
2000 | Local Nontax Support 805,000 3,500 3,500 3,500
A. TOTAL REVENUES AND OTHER FINANCING SOURCES 3,055,000 2,253,500 2,253,500 2,253,500
EXPENDITURES
20 | Buildings 2,800,000 1,050,000 1,150,000 1,200,000
30 | Technology Equipment 1,250,000 1,150,000 1,000,000 1,050,000
B. TOTAL EXPENDITURES 4,050,000 2,200,000 2,150,000 2,250,000
C. OTHER FINANCING USES--TRANSFERS OUT (G.L.536) 87,000 88,250 89,250 -
E. EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER /
(UNDER) EXPENDITURES AND OTHER FINANCING USES (1,082,000) (34,750) 14,250 3,500
BEGINNING FUND BALANCE
G.L.862 Committed from Levy Proceeds 1,150,000 68,000 33,250 47,500
F. TOTAL BEGINNING FUND BALANCE 1,150,000 68,000 33,250 47,500
ENDING FUND BALANCE
G.L.862 Committed from Levy Proceeds 68,000 33,250 47,500 51,000
H. TOTAL ENDING FUND BALANCE 68,000 33,250 47,500 51,000

89. 91
Four Year Budget Projection - DSF
REVENUES AND OTHER FINANCING SOURCES 2021-2022 Current 2022-2023 Forecast 2023-2024 Forecast 2024-2025 Forecast
2000 | Local Nontax Support 25 25 25 -
9000 | Other Financing Sources 87,000 88,250 89,250 -
A. TOTAL REVENUES AND OTHER FINANCING SOURCES 87,025 88,275 89,275 -
EXPENDITURES
Matured Bond Expenditures 75,000 80,000 85,000 -
Interest on Bonds 12,000 8,250 4,250 -
UnderWriter's Fees 250 250 225 -
B. TOTAL EXPENDITURES 87,250 88,500 89,475 -
E. EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER
/ (UNDER) EXPENDITURES AND OTHER FINANCING USES (225) (225) (200) -
BEGINNING FUND BALANCE
G.L.830 Restricted for Debt Service 650 425 200 -
F. TOTAL BEGINNING FUND BALANCE 650 425 200 -
ENDING FUND BALANCE
G.L.830 Restricted for Debt Service 425 200 - -
H. TOTAL ENDING FUND BALANCE 425 200 - -

90. 92
Four Year Budget Projection - ASB
2021-2022Current 2022-2023Forecast 2023-2024Forecast 2024-2025Forecast
REVENUES
100 | General Student Body 35,000 35,000 35,000 35,000
200 | Athletics 105,000 105,000 105,000 105,000
300 | Classes 4,500 4,500 4,500 4,500
400 | Clubs 15,000 15,000 15,000 15,000
A. TOTAL REVENUES 235,200000 159,500 159,500 159,500 159,500
EXPENDITURES
100 | General Student Body 42,000 35,000 35,000 35,000
200 | Athletics 90,000 105,000 100,000 100,000
300 | Classes 5,500 4,000 4,500 4,500
400 | Clubs 2,500 5,000 8,000 8,000
B. TOTAL EXPENDITURES 140,000 149,000 147,500 147,500
C. EXCESS OF REVENUES OVER (UNDER) EXPENDURES 19,500 10,500 12,000 12,000
D. TOTAL BEGINNING FUND BALANCE 36,169 55,669 66,169 78,169
F. TOTAL ENDING FUND BALANCE 55,669 66,169 78,169 90,169

91. 93
Four Year Budget Projection - TVF
REVENUES AND OTHER FINANCING SOURCES 2021-2022Current 2022-2023Forecast 2023-2024Forecast 2024-2025Forecast
2300 | Investment Earnings 800 500 500 500
4499 | Transportation Reimbursement Depreciation 117,016 100,000 95,000 95,000
C. TOTAL REVENUES AND OTHER FINANCING
SOURCES 117,816 100,500 95,500 95,500
EXPENDITURES
33 Transportation Equipment Purchases 425,000 165,000 -
D. TOTAL EXPENDITURES 425,000 - 165,000 -
G. EXCESS OF REVENUES/OTHER FINANCING
SOURCES OVER (UNDER) EXPENDITURES AND
OTHER FINANCING USES (307,184) 100,500 (69,500) 95,500
H. TOTAL BEGINNING FUND BALANCE 308,600 1,416 101,916 32,416
J. TOTAL ENDING FUND BALANCE 1,416 101,916 32,416 127,916

92. Website Documentation
South Whidbey School District #206
- DEPARTMENTS
- Business SERVICES
- Budget
https://www.sw.wednet.edu/about_us/departments/business
_services/budget

93. F-203 Revenue Projections
....F-2032021-22 F-203 CombinedReport 06-21-21.pdf

94. F-195 Annual Budget
Preliminary 2021-22 F-195.pdf

95. F-195f Four Year Projection
..F195F195FourYearForecast.pdf

96. Questions ?

97. GLOSSARY
APPORTIONMENT: A monthly allocation of general fund revenues primarily generated by
monthly enrollment counts.
BASIC EDUCATION: "Core" educational requirements as defined by "The Washington Basic
Education Act" of 1977.
BUDGET: The purpose of a budget is to provide a statement, expressed in financial terms, which
serves as the primary tool for planning and controlling operations.
CATEGORICAL PROGRAMS: Non basic education programs which may or may not be funded
separately by federal or state dollars. Examples of categorical programs:
Title I - Remediation (federal) for the aid of students at or below grade level.
IDEA - Individuals with Disabilities Education Act (Special Education)
LAP - Learning assistance programs to public school students who are deficient in basic skills
Title II - Grants for Improving Teacher Quality
CERTIFICATED PERSONNEL: Employees such as teachers, principals, counselors, librarians
and others hold a teaching certificate serving in positions covered by the continuing contract law.
CLASSIFIED PERSONNEL: Employees such as custodians, secretaries, instructional assistants,
bus drivers, interpreters and others who do not hold a teaching certificate.
99

98. GLOSSARY
100
FISCAL YEAR (FY): An accounting term used to differentiate between a calendar year (January-
December) and a school year (September-August). The fiscal year represented in this budget
document is September 1 thru August 31.
FTE: Full Time Equivalent. This term is used to describe whether an employee is a full time
employee or some percentage of full time. In order to qualify as full time, a certificated instructional employee
must work 1260 hours. A classified employee, in order to be considered full time, must work 2080
hours. The term FTE is also used to describe a student that is enrolled full time in each of the
enrollment count days running from September through June. If less than full time it may be
expressed as a percentage.
FUND BALANCE: An accounting term used to describe the excess of the assets of a fund over its
liabilities and reserves except in the case of funds subject to budgetary accounting where, prior to
the end of a fiscal period, it represents the excess of the fund's assets and estimated revenues for
the period over its liabilities, reserves and appropriations for the period.
FUNDS: An accounting term used to describe an organized group of accounts. Individual funds are
established for the accounting purpose of isolating specific activities.

99. GLOSSARY
Types Of Funds
General Fund: Accounts for ordinary operations financed from local, county, state and federal
sources:
1. Instructional programs for students.
2. Maintenance of plant and facilities.
3. Administration of the district.
4. Food service.
5. Transportation.
Transportation Vehicle Fund: Accounts for purchase and major repair of buses.
Capital Projects Fund: Accounts for construction financed from bond issues and state matching
monies.
1. Building construction and remodeling.
2. Land, building and equipment acquisition.
3. Energy audits.
4. Building and grounds major improvements.
5. Replacement of roofs, carpets and service systems.
6. Technology
101

100. GLOSSARY
102
Debt Service Fund: Accounts for redemption of outstanding bonds and the payment of interest
incurred by the bonds, financed by local levy bond issue.
Associated Student Body Fund: Accounts for student activities, clubs and athletics financed by
student fees, fund-raisers, events, and partially by general fund.
LEVY: A two year tax for maintenance and operation support for the school district, the revenues
from which may be used to supplement educational programs of the district. A levy requires local
voter approval.
LOCAL EFFORT ASSISTANCE: An attempt to equalize the tax burden placed upon taxpayers
of residential districts with a limited business tax base. The state provides assistance in the form of
revenue to help equalize the tax base state wide. Only districts that have a successful levy passage
qualify for this assistance.
MATERIALS, SUPPLIES & OPERATING COSTS (MSOC): Expenditures to non salary items.
Examples of expenditure classifications are supplies (postage, paint, wax),
instructional materials, purchased services (utilities, legal fees, professional services),
travel and capital outlay (grounds equipment, computers).

101. GLOSSARY
103
RESERVE FOR INVENTORY: A portion of fund balance that is reserved for the purchase of
inventory.
SUPPORT SERVICES: Activities which provide administrative, technical and logistical support
to a program. Examples of supportive services are transportation, food services, accounting and
personnel.
TAX COLLECTION CALENDAR: Taxes are collected on a calendar year (January-December)
basis. The typical fiscal year budget represents 44% collection in the first year and 56%
collection in the second year.