2017-18 ANNUAL BUDGET...Learning for Life 350 S. Oak Harbor St., Oak Harbor, WA 98277 p: 360.279.5000 f: 360.279.5070 RESOLUTION NO. 17-1 APPROVAL OF 2017-2018 FINAL BUDGET WHEREAS,

2017-18 ANNUAL BUDGET

BOARD OF DIRECTORSCorey Johnson, PresidentBob Hallahan, Vice PresidentPeter HuntChristine AbbottJoseph Busig, Student Member

SUPERINTENDENTDr. Lance Gibbon

350 S. Oak Harbor StreetOak Harbor, WA 98277360.279.500 | www.ohsd.net

GROWTH | COLLABORATION | ACCOUNTABILITY| COMPASSION

CORE VALUES

OAK HARBOR PUBLIC SCHOOLS Superintendent’s 2017-18 Budget Message

Despite some reductions in federal funding, notable increases in state funding and levy support allows our district to maintain our many successful programs, services and staff, expand student access to technology, reduce K-3 class sizes, address facility, equipment and curricular needs associated with a larger student population, and support our district’s grade reconfiguration. Targeted increases in classified staff and elementary teaching staff are provided and our fund balance is restored to the recommended level. Remaining revenue gains are offset by costs related to mandated cost-of-living adjustments, costs for state-mandated programs and positions, and other contractual obligations to employees. Budgeted expenditures and staffing levels for many programs and services are kept relatively flat in order to preserve direct services for students. Extra support for schools and programs may be provided during this school year, depending on enrollment. Revenue Impacts The budget is based on several revenue assumptions, two of which are somewhat unpredictable and subject to change: enrollment and Impact Aid. Local Levy: Taxes for levies are collected based on calendar years, but our school year overlaps two different levy collection years. As a result, we will receive half of the 2013-17 levy annual amount and half of the 2018-21 levy plus state levy matching funds (or “local effort assistance”). The combination of levy and state matching funds allows the district to continue its current levy commitments by maintaining restored programs and services including lost instructional time, classroom support and materials, technology and curriculum materials replacement, maintenance & facilities, special programs, health & safety, and athletics & activities. We are now able to fully fund these programs even with increased student enrollment. However, in 2019 our levy will drop significantly due to a new local levy cap. Local levy tax rates will be limited to $1.50 per $1000 of assessed value, which is $1.05 per $1000 (and about $750 per student) below our advertised $2.55 rate. Tax rates will be lower, but local revenue will be lower as well. We will begin to feel the effects of this change in the 2018-19 school year and it will be fully implemented in the 2019-20 school year. State Funding: Thanks to pressure from the State Supreme Court, the Washington State Legislature made significant progress on its obligations under the “McCleary Decision.” It remains to be seen if the State’s efforts will satisfy the Court. Nevertheless, it does provide much of the revenue to Oak Harbor for programs like full-day kindergarten, K-3 class size reduction, and staff compensation. However, the State does not provide funds needed for more classroom spaces nor for the additional materials and equipment required. Furthermore, some of this funding comes with “strings attached” and those items are reflected in our expenditures. Enrollment: Last year, we experienced increased enrollment but it was a smaller increase than projected. However, we had built-in budget contingencies that allowed us to compensate for the difference. By rolling-up students into their new grade levels, our budgeted enrollment is 117 students above last year’s actuals and 22 students higher than last year’s budget. Enrollment is only a projection and many variables, such as available housing, cause it to be more or less than anticipated. Growth due to NASWI population increases is expected at some point and could result in more students at any time throughout the 2017-18 school year or beyond. Consequently, funding for 77 students is listed in the budget as an “enrollment contingency” and will only be spent if those students arrive. This provides a margin of error in the budget and protects the ending fund balance for emergencies. Impact Aid: Impact Aid is historically unpredictable. Anticipating the timing and amount of payments can be problematic. In fact, payments received during the 2016-17 school year were less than expected. However, another increase in the number of Navy-connected students this past year means we expect a modest proportional increase in Impact Aid for the 2017-18 school year.

Department of Education Cuts: The federal budget, overall, is similarly unpredictable. It is possible that threatened federal cuts to the Department of Education may result in lower funding levels on top of reductions already made. It is also possible that “Sequestration” (across-the-board cuts) may restart if a balanced budget is not reached in Congress. With the exception of Impact Aid, these impacts would most likely not be felt until the 2018-19 school year. Expenditure Impacts As part of our revenue increases, the state provides certain funds with strings attached. These funds must be used for specified purposes including support for K-3 class size reduction, cost-of-living adjustments, and remedial programs. We have budgeted for required expenditures in all legally-mandated areas. We also have increased expenditures to meet contractual obligations to all of our employee groups. This fall, fifth graders will no longer attend elementary school and instead will be served in a grade 5-6 only intermediate school located at the former Oak Harbor Middle School. All grade 7-8 students will attend North Whidbey Middle School. To support this reconfiguration, we have budgeted for an additional portable as well as continued modifications to both sites to accommodate student needs and larger student populations. Levy Commitments This year, we continue to meet all of our levy promises. Examples of these promises include a longer elementary, intermediate and middle school day, maintaining a full instructional materials replacement cycle, continuing restored support staff including paraeducators, custodians, grounds, and technicians, continuing restored counseling and nursing support, the tutor bus, athletic programs and budgets for activities, funding increased instructional staff, new instructional technology, remedial programs for students and enhanced after-school learning opportunities at all levels. Capital Projects Our local levy combined with supplemental Department of Defense Impact Aid has allowed us to address a number of small capital project needs such as asphalt, improved safety, lighting, flooring, etc. The most significant capital project expenditure was the purchase of portables and implementation of a grade reconfiguration to support student growth. We have set aside some fund balance specifically to help address unanticipated costs connected with facilities and equipment for more students. In spring 2017, NAC Architecture updated our short and long-range facilities plan. We will follow the plan’s short-range recommendations to address facility needs and space concerns. However, this budget does not include funds to address long-term issues including the replacement of Oak Harbor Elementary (south), district transportation facilities, major modernizations or a possible new school if space issues persist. We will need to explore other future funding options for these, including a possible bond measure once the high school bonds are paid off in 2022. Fund Balance The proposed budget maintains a projected 5% ending fund balance “dedicated to fund balance policy.” This is higher than last year’s actuals and meets the minimum level under board policy. New state funding allowed some restoration of our reserves. The budget also includes a $300,000 set-aside to help address any unanticipated needs for additional classroom spaces, curriculum, furniture, and technology to serve the new Navy-connected students we expect to see over the coming three years. This budget allows our schools to continue taking huge steps forward toward improved student learning, while proactively planning for growth. Our per-pupil budget and ending fund balance are still below those of our neighboring districts. Nevertheless, our efficient and effective use of resources allow us to offer our students high-quality educational programs and services equal to and, in most cases, beyond those offered by other schools in our region.

Dr. Lance Gibbon, Superintendent Oak Harbor Public Schools

Learning for Life 350 S. Oak Harbor St., Oak Harbor, WA 98277 p: 360.279.5000 f: 360.279.5070 www.ohsd.net

RESOLUTION NO. 17-1

APPROVAL OF 2017-2018 FINAL BUDGET

WHEREAS, WAC 392-123-054 requires that the Board of Directors of every school district meet for the purpose of fixing and adopting a budget of the district for the ensuing fiscal year, and; WHEREAS, a public notice was published announcing that on August 28, 2017, the Board of Directors of the Oak Harbor School District No. 201, Island County, Washington, would meet in public meeting for the purpose of fixing and adopting the 2017-2018 fiscal year budget of the district; WHEREAS, pursuant to RCW 28A.150.270 and WAC 392-121-445 the Board of Directors is executing a resolution as part of this budget hearing requesting approval for operating transfers from the General Fund to the Capital Projects Fund up to the amount of $1,050,000, and $33,505 to the Transportation Vehicle Fund and from the Transportation Vehicle Fund to the Debt Service Fund in the amount of $391,573 in the months of September, December, June and August, and THEREFORE, BE IT RESOLVED that the Board of Directors of Oak Harbor School District No. 201, Island County, Washington has determined that the final appropriation level of expenditures for each fund in 2017-2018 will be as follows:

A. General Fund $71,271,182 B. Transportation Vehicle Fund $402,781 C. Capital Projects Fund $1,050,000 D. Debt Service Fund $7,234,455 E. Associated Student Body Fund $758,122

APPROVED by the Board of Directors of the Oak Harbor School District No. 201, Island County, Washington in a regular meeting thereof held on the 28th day of August 2017.

Corey Johnson, Board President Lance Gibbon, Secretary to the Board

2017-2018 REVENUE BUDGET

$73,429,349

Local Taxes, $8,854,916

12.1%

Local Nontax Support,

$1,269,2501.7%

State, General Purpose,

$44,378,25460.4%

State, Special Purpose,

$9,790,965 13.3%

Federal, General Purpose,

$5,347,6927.3%

Federal, Special Purpose,

$3,500,572 4.8%

Other School Districts/Other

Entities, $287,700

0.4%

Revenues by Source

General Fund Budget

2017-2018 Revenues

LocalLocal tax is revenue from taxes levied by a school district. Local non-tax isthe revenue raised from summer school, tuition and fees, the sale of goodsand services, investment earnings, food services, gifts and donations,reimbursements, fines and damages, rentals, e-rate, and insurancerecoveries.

State General PurposeThe State General Fund provides revenue for the operation of the basiceducation program in the schools.

State Special PurposeIncludes state revenue for Handicapped, Learning Assistance, Bilingual,and Highly Capable Programs. Also included are Special and PilotPrograms, Student Achievement, Food Services and revenue forTransportation Operations.

Federal GeneralFederal Title VIII of PL 103-382 provides revenue for students of parentswho work or live on federal property.

Federal SpecialIncludes federal revenue for grants from Special Education, Supplement,Title I Disadvantaged, Vocational Education, School Improvement, OtherCommunity Grants, and School Lunch Services and Federal Grantsthrough other agencies such as the Department of Defense EducationActivity (DoDEA) Positive Behavior Intervention System (PBIS).

2017-2018 EXPENDITURE BUDGET

$71,271,182

Other Instructional Support, 0.6%

Special Education,

13.9%

Vocational Education, 3.8%

Compensatory, 4.2%

Regular Instruction, 55.9%

Support Services, 21.6%

General Fund Budget

2017-2018 Expenditures

Regular EducationProvides free and appropriate public education to student in grades K-12, including reading, language arts, mathematics, social studies, music, art, health, physical education, industrial arts, and other subjects and activities that are deemed appropriate by the school district.

Special Education Provides special education programs and related services for all handicapped students between the ages of three and 21. The state and federal governments fund handicapped programs.

VocationalThe Superintendent of Public Instruction approves the secondary vocational education programs. Secondary vocational education programs offered are: Home and Family Life; Business and Office; Distributive Education; Health Occupations; Trade and Industry; Technical Education; and Career Education.

General Fund Budget

2017-2018 Expenditures - Cont.

CompensatoryProvides assistance for student participation in the regular instructional program, including both state and federal programs. These include: Disadvantaged, which is a remediation program for assisting students who are educationally disadvantaged; a state funded Learning Assistance Program (LAP), which provides remediation assistance to students who are deficient the achievement of basic skills; Federal School Improvement, a Student Achievement Program for extended learning opportunities; state-funded grants for Special and Pilot Programs approved by the Superintendent of Public Instruction; and Transitional Bilingual Programs for eligible students whose primary language is not English and whose skills are sufficiently deficient.

Other Instructional Consists of a variety of programs including:

A Summer School Program to extend the regular school program.A Highly Capable Program for students eligible to participate.An Instructional Program for federal programs.

Support ServicesActivities designed to accomplish objectives which support the educational program. These include instructional support and district-wide support not identifiable with any one instructional program. Support services have shared expenditures related to operations of the school district as a whole rather than any particular program. The Food Service Program provides hot lunches for all students and Transportation Programs provide for transporting students to and from school and between locations in the district.


$71,271,182

Certificated Salaries, 41.2%

Classified Salaries, 18.8%

Benefits, 24.3%

Travel 0.1%Supplies,

10%

Travel, 5.7%

Expenditures by Object


$ 71,271,182

Administration, 11.4%

Teaching /Teaching

Support, 71.3%

Food Service, 2.6%

Maintenance & Operation,

11.7%Transportation, 3.1%

Expenditures by Activity

Version Final

1 8/10/2017

14-15 15-16 16-17 17-18 16-17/17-18BUDGET BUDGET BUDGET BUDGET Variance

LOCAL TAXES1100 Local Property Tax 7,363,434 7,657,917 7,857,489 8,852,076 994,587 1500 Timber Excise Tax 1,328 2,026 1,912 2,840 928

TOTAL LOCAL TAXES 7,364,762$ 7,659,943$ 7,859,401$ 8,854,916$ 995,515$

LOCAL NONTAX2100-07 Tuition and Fees, Full Day Kindergarten 108,200 - - - - 2100-14 OHHS Credit Retrieval 5,000 3,800 3,800 3,800 -

2100-15-25 OHHS Parking Fees 17,000 10,000 10,000 10,000 - 2100-28 Tuition and Fees, Athletic User Fees 87,000 60,000 60,000 60,000 -

2100-85-15 Tuition and Fees, CWU College in the High School - - 15,000 15,000 - 2173 Summer School Tuition and Fees 15,000 15,000 15,000 15,000 - 2200 Sale of Goods, Supplies & Services 11,800 5,000 5,000 5,000 - 2298 Food Services 825,442 825,442 825,442 825,442 - 2300 Investment Earnings 10,000 5,000 8,000 8,000 - 2500 Gifts and Donations 56,250 29,500 43,008 43,008 - 2600 Fines and Damages 15,250 5,000 5,000 5,000 - 2700 Rentals 60,000 35,000 40,000 40,000 - 2800 Insurance Recoveries 2,000 2,000 2,000 2,000 - 2900 Reimbursables and Other Misc. Revenue 238,325 237,000 237,000 237,000 -

TOTAL LOCAL NONTAX 1,451,267$ 1,232,742$ 1,269,250$ 1,269,250$ -$

STATE, GENERAL PURPOSE3100 Apportionment (5,555 F.T.E.) BEA Allocation 29,523,694 33,355,187 36,581,172 39,638,338 3,057,166 3121 Special Education, General BEA Apportionment 1,074,387 1,315,605 1,371,094 1,549,192 178,098 3300 Local Effort Assistance (28%) 1,606,004 2,022,817 2,564,695 3,190,724 626,029

TOTAL STATE, GENERAL PURPOSE 32,204,085$ 36,693,609$ 40,516,961$ 44,378,254$ 3,861,293$

STATE, SPECIAL PURPOSE4121/4122 Education of Handicapped Children (903) 4,544,079 5,138,003 5,764,102 6,156,587 392,485

4155 Learning Assistance 1,024,011 1,056,163 1,137,832 1,404,265 266,433 4158 Special and Pilot Programs 141,000 164,727 221,000 221,000 - 4165 Transitional Bilingual 144,641 188,973 203,020 264,882 61,862 4174 Highly Capable 52,300 56,182 58,965 133,374 74,409 4198 School Food Service 36,117 42,849 43,371 43,371 (0) 4199 Transportation - Operations 1,472,621 1,529,063 1,571,476 1,567,486 (3,990)

TOTAL STATE, SPECIAL PURPOSE 7,414,769$ 8,175,960$ 8,999,766$ 9,790,965$ 791,199$

OAK HARBOR SCHOOL DISTRICTGENERAL FUND

REVENUE PROJECTIONS

Version Final

2 8/10/2017



REVENUE PROJECTIONS

FEDERAL, GENERAL PURPOSE5200 DoD Supplemental Impact Aid 450,000 275,000 450,000 450,000 -

5300-18 Impact Aid, Maintenance and Operation (85% LOT) 4,002,631 4,002,631 5300-17 Impact Aid, Maintenance and Operation (85% LOT) 3,563,054 (3,563,054) 5300-16 Impact Aid, Maintenance and Operation (85% LOT) 3,270,406 685,748 685,748 5300-15 Impact Aid, Maintenance and Operation (80% LOT) 3,015,443 685,748 (685,748) 5300-14 Impact Aid, Maintenance and Operation (86% LOT) 271,212 - 5300-12 Impact Aid, Maintenance and Operation (85% LOT) 488,138 - 5329-18 Impact Aid, Special Education Fund ($900 CWD Rate) 209,313 5329-17 Impact Aid, Special Education Fund ($900 CWD Rate) 199,008 (199,008) 5329-16 Impact Aid, Special Education Fund ($900 CWD Rate) 192,276 - 5329-15 Impact Aid, Special Education Fund ($900 CWD Rate) 186,156 - 5329-12 Impact Aid, Special Education Fund ($900 CWD Rate) 22,536 -

TOTAL FEDERAL, GENERAL PURPOSE 4,162,273$ 4,008,894$ 4,897,810$ 5,347,692$ 240,569$

FEDERAL, SPECIAL PURPOSE6124 Handicapped, Supplemental 1,073,900 1,059,403 1,103,448 1,105,036 1,588

6124-01 Handicapped, Supplemental, Preschool 58,500 53,200 53,206 47,294 (5,912) 6138 Secondary Vocational Education 30,900 32,768 30,900 30,900 - 6151 Remediation, Title I 747,731 936,199 905,338 889,706 (15,632) 6152 Title II, Improving Teacher Quality 145,231 151,434 141,636 138,312 (3,324) 6164 Limited English Proficiency 22,075 40,330 27,894 31,987 4,093 6198 School Food Service 990,000 990,000 990,000 990,000 -

6200-15 Direct, Special Purpose, NJROTC 60,000 60,000 60,000 60,000 - 6276-92 Direct, Special Purpose, DoD EA Grant K-5 - - - - - 6276-93 Direct, Special Purpose, DoD EA Grant 6 - 12 569,540 - - - - 6276-94 Direct, Special Purpose, DoD EA PBIS 171,161 116,038 97,931 (18,107)

6321 Special Ed. Medicaid Reimbursement - - - 14,000 14,000 6998 USDA Commodities 95,406 95,406 95,406 95,406 -

TOTAL FEDERAL, SPECIAL PURPOSE 3,793,283$ 3,589,901$ 3,523,866$ 3,500,572$ (23,294)$

REVENUES FROM OTHER SCHOOL DISTRICTS7121 Handicapped 5,000 113,700 113,700 113,700 - 7197 Support Services from Other School Districts 7,000 7,000 7,000 7,000 -

7197-19 Transportation 25,000 25,000 25,000 25,000 - TOTAL REVS FROM OTHER SCHOOL DISTRICTS 37,000$ 145,700$ 145,700$ 145,700$ -$

REVENUES FROM OTHER ENTITIES8189 Community Services 142,000 142,000 142,000 142,000 -

TOTAL REVENUES FROM OTHER ENTITIES 142,000$ 142,000$ 142,000$ 142,000$ -$

TOTAL REVENUE 56,569,439$ 61,648,749$ 67,354,754$ 73,429,349$ 5,865,282$

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REVENUE PROJECTIONS

Estimated Fund Balance 4,000,000 2,750,000 4,281,671 3,016,538 Revenues 56,569,439 61,648,749 67,354,754 73,429,349 Total Fund Balance and Other Revenues 60,569,439 64,398,749 71,636,425 76,445,887 Committeed to Minimum Fund Balance Policy (3%) 2,828,472 3,082,437 2,020,643 2,202,880 Available Fund Balance and Other Revenues 57,740,967$ 61,316,312$ 69,615,782$ 74,243,007$

Estimated Ending Fund Balance as of August 31, 2017 3,016,538

Restricted for Carryover 75,000 Nonspendable Fund Balance for Inventory 85,000 Committed to Other Purposes 61,546 Unassigned to Minimum Fund Balance Policy 2,794,992 Assigned to Other Purposes - Portables, Turf Replacement - Total Ending Fund Balance as of August 31, 2017 3,016,538

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Version FinalDate 8/10/2017

2015 - 2016Budget

FTE Amount FTE Amount FTE Amount FTE AmountBasic Ed - Buildings

Administrator 15.000 1,512,180.00 15.000 1,643,803.00 15.000 1,755,581.00 - 111,778.00 Certificated 234.234 14,939,259.00 237.234 16,373,135.00 241.634 17,808,923.00 4.400 1,435,788.00 Classified - PSE 36.069 1,362,422.00 37.125 1,533,247.00 37.125 1,691,171.00 - 157,924.00 Classified - Other 266,008.00 244,490.00 (21,518.00) Benefits (combined) 6,274,026.00 7,491,376.00 7,942,782.00 451,406.00 Building MSOC 1,129,980.00 805,807.00 811,575.00 5,768.00 Library MSOC 130,625.00 133,500.00 135,172.00 1,672.00 Reimbursables 99,000.00 86,250.00 90,960.00 4,710.00 Donations 29,500.00 43,008.00 46,594.00 3,586.00 Professional Development 46,200.00 46,200.00 46,200.00 - Summer School 15,000.00 15,000.00 15,000.00 - Running Start/College in High School 489,246.00 460,887.00 460,887.00 -

LEVY - BuildingsCertificated 34.972 2,206,697.00 35.270 2,408,690.00 35.270 2,572,481.00 0.000 163,791.00 Classified 17.713 617,900.00 16.638 616,571.00 20.161 843,845.00 3.523 227,274.00 Benefits (combined) 1,219,776.00 1,247,518.00 1,334,469.00 86,951.00 MSOC 466,260.00 466,260.00 486,260.00 20,000.00 Band 7,842.00 16,388.00 19,919.00 3,531.00 Music 10,606.00 15,221.00 20,231.00 5,010.00 Athletics 0.600 400,000.00 0.600 407,200.00 0.600 488,640.00 81,440.00 Extra Curricular 263,391.00 268,132.00 286,365.00 18,233.00

Special Ed - Federal & StateAdministrator 0.834 90,063.00 1.834 197,366.00 1.834 210,787.00 - 13,421.00 Certificated 58.867 3,499,082.00 55.717 3,727,324.00 55.717 3,980,782.00 - 253,458.00 LEVY Certs 2.000 129,931.00 2.000 141,728.00 2.000 151,366.00 - 9,638.00 Classified 43.883 1,595,638.00 43.712 1,616,302.00 47.284 1,796,385.00 3.572 180,083.00 LEVY Class 5.250 190,898.00 5.250 197,198.00 5.250 217,509.00 - 20,311.00 Benefits (combined) 2,656,742.00 2,702,484.00 2,757,344.00 54,860.00 MSOC 464,859.00 664,032.00 556,949.00 (107,083.00)

Title IAdministrator 0.083 8,963.00 0.083 9,764.00 0.083 10,428.00 - 664.00 Certificated 2.780 175,060.00 2.505 196,341.00 3.338 214,132.00 0.833 17,791.00 Classified 2.738 106,742.00 5.470 204,187.00 7.903 234,573.00 2.433 30,386.00 Benefits (combined) 130,108.00 207,304.00 216,762.00 9,458.00 Mandatory AYP Set Aside 150,000.00 - - - MSOC 209,301.00 255,691.00 175,906.00 (79,785.00)

LAPAdministrator 0.083 8,963.00 0.083 9,764.00 0.083 10,428.00 - 664.00 Certificated 3.620 248,760.00 3.912 281,743.00 5.912 438,900.00 2.000 157,157.00 Classified 8.906 319,263.00 9.606 353,806.00 8.132 412,564.00 (1.473) 58,758.00 Benefits (combined) 305,990.00 345,092.00 426,265.00 81,173.00 MSOC 137,211.00 107,147.00 57,596.00 (49,551.00)

NJROTCCertificated - 36,328.00 - 39,735.00 - 39,735.00 - - Classified 1.000 70,673.00 1.000 70,761.00 1.000 74,018.00 - 3,257.00 Benefits (combined) 37,780.00 38,391.00 39,159.00 768.00 MSOC 4,850.00 4,850.00 4,850.00 -

CTE Grants - Carl PerkinsMSOC 37,000.00 37,000.00 37,000.00 -

Budget2017 - 2018

Budget

Oak Harbor School DistrictGeneral Fund

Expenditure Projections

2016 - 17/2017 - 18Variance

2016 - 2017

2


2015 - 2016Budget

FTE Amount FTE Amount FTE Amount FTE AmountBudget

2017 - 2018Budget



2016 - 17/2017 - 18Variance

2016 - 2017

Custodial Services - BuildingsClassified 18.887 750,600.000 19.815 782,551.00 19.815 863,154.00 (0.000) 80,603.00 LEVY Classified 6.307 268,968.000 6.000 243,859.00 9.000 403,465.00 3.000 159,606.00 Benefits (combined) 504,316.00 544,276.00 557,712.00 13,436.00 MSOC 2,200.00 2,200.00 2,200.00 -

Food ServiceClassified 19.173 668,192.000 20.024 723,041.00 20.783 800,333.00 0.758 77,292.00 Benefits (combined) 477,305.000 519,038.00 529,419.00 10,381.00 MSOC 822,000.00 822,000.00 822,000.00 -

District Wide SupportCert Administrators 4.000 509,973.00 4.000 541,314.00 4.000 578,123.00 - 36,809.00 Class Administrators 5.000 460,859.00 5.000 501,427.00 5.000 553,074.00 - 51,647.00 Certificated 3.300 194,365.00 3.300 218,658.00 3.300 233,526.00 0.000 14,868.00 LEVY Cert 1.154 86,827.00 1.154 94,641.00 1.154 101,077.00 - 6,436.00 Classified 26.502 1,444,555.00 26.502 1,492,225.00 26.502 1,645,924.00 0.000 153,699.00 LEVY Classified 14.945 737,494.00 14.945 759,840.00 14.945 838,104.00 (0.000) 78,264.00 Benefits (combined) 1,186,944.00 1,402,268.00 1,430,313.00 28,045.00 MSOC 1,175,728.00 1,675,728.00 1,675,728.00 - LEVY MSOC 1,803,302.00 2,303,302.00 2,303,302.00 - Building/Department Carryover 450,000.00 450,000.00 450,000.00 - Dropout Reengagement 137,454.00 63,801.00 63,801.00 - LEVY Instr. Build. Support 500,000.00 500,000.00 500,000.00 - Professional Development 6,600.00 9,900.00 9,900.00 - Textbooks/Curriculum 600,000.00 600,000.00 600,000.00 - Enrollment Contingency 680,000.00 1,000,000.00 320,000.00 Dist. Wide Certs - 568,533.00 - 578,767.00 - 578,767.00 - - Dist. Wide Class - 137,683.00 - 142,226.00 - 142,226.00 - - Dist. Wide Benes 217,635.00 214,335.00 214,335.00 - Contracted Services 115,000.00 115,000.00 115,000.00 - Utilities 1,350,000.00 1,550,000.00 1,550,000.00 - Insurance 360,000.00 360,000.00 360,000.00 - Data Processing 225,000.00 225,000.00 225,000.00 -

TransportationAdministrator 1.000 76,819.00 1.000 80,341.00 1.000 88,616.00 - 8,275.00 Classified 20.545 953,218.00 21.977 1,011,367.00 22.286 1,131,222.00 0.309 119,855.00 Benefits (combined) 538,917.00 611,319.00 623,545.00 12,226.00 MSOC 450,000.00 500,000.00 500,000.00 -

State GrantsCertificated 2.201 264,986.00 2.201 268,083.00 1.703 284,972.00 (0.498) 16,889.00 Classified 0.217 31,448.00 0.203 9,217.00 0.203 10,773.00 - 1,556.00 Benefits (combined) 91,498.00 87,635.00 89,388.00 1,753.00 MSOC 36,604.00 92,161.00 92,161.00 -

Federal GrantsCertificated 1.190 222,398.00 0.745 64,208.00 0.045 113,178.00 (0.700) 48,970.00 Classified - - - - - - - - Benefits (combined) 56,655.00 21,130.00 25,861.00 4,731.00 MSOC 32,291.00 32,291.00 - (32,291.00)

3


2015 - 2016Budget

FTE Amount FTE Amount FTE Amount FTE AmountBudget

2017 - 2018Budget



2016 - 17/2017 - 18Variance

2016 - 2017

Expenditure SummaryTotal Amount 60,350,482.00 66,645,360.00 71,271,182.00 4,625,822.00 Certificated 361.081 24,476,647.00 361.799 25,970,164.00 371.673 28,504,419.00 6.036 2,271,384.00 Classified 222.883 9,602,474.00 229.015 10,140,968.00 246.388 11,746,956.00 12.122 1,388,479.00 Benefits (combined) 13,697,692.00 15,432,166.00 16,187,354.00 755,188.00 Student FTE 5,310.000 5,725.000 5,755.000 30.000

Budget SummaryBeginning Fund Balance 2,750,000 4,281,671 3,016,538 Revenues 61,648,749 67,354,754 73,429,349

64,398,749$ 71,636,425$ 76,445,887$

Expenditures 60,350,482 66,645,360 71,271,182 Transfers Out 600,000 800,000 1,083,505 Ending Fund Balance 3,448,267 4,191,065 4,091,200

64,398,749$ 71,636,425$ 76,445,887$

Estimated Ending Fund Balance as percentage of expenditures 5.74%

Estimated Ending Fund Balance as of August 31, 2018 4,091,200

Restricted for Carryover 75,000 Nonspendable Fund Balance for Inventory 85,000 Committed to Other Purposes 61,528 Unassigned to Minimum Fund Balance Policy 3,569,672 Assigned to Other Purposes - Growth and Capital Projects Contingency 300,000 Total Ending Fund Balance as of August 31, 2018 4,091,200

8/10/2017

14 - 15 Budget 15 - 16 Budget 16 - 17 Budget 17 - 18 Budget 18 - 19 Budget 19 - 20 Budget

BEGINNING FUND BALANCE 2,885,000$ 2,802,456$ 3,251,708$ 3,371,113$ 3,211,050$ 2,896,250$ REVENUE

Local Property Taxes 6,218,431 6,461,573 6,678,822 6,678,822 6,760,000 6,760,000 Investment Earnings 2,000 2,000 2,000 2,000 2,000 2,000 Timber Excise Tax 2,217 3,363 3,246 1,997 150 150 TOTAL REVENUE 6,222,648 6,466,936 6,684,068 6,682,819 6,762,150 6,762,150

TOTAL REV. & FUND BALANCE 9,107,648 9,269,392 9,935,776 10,053,932 9,973,200 9,658,400 Transfer from Capital Projects Fund - - - - - - Transfer from General/Transp. Vhcl Fun 187,112 302,577 257,017 391,573 342,779 377,074 Sale of Refunding BondsTOTAL RESOURCES 9,294,760 9,571,969 10,192,793 10,445,505 10,315,979 10,035,474

EXPENDITURESGO Bond Principal 4,145,000 4,580,000 4,885,000 5,380,000 5,845,000 6,280,000

Interest on GO Bonds 2,014,603 1,779,790 1,579,663 1,362,882 1,131,950 865,750

LGO Prinicpal & Interest 187,112 302,577 257,017 391,573 342,779 377,074 Bond Transfer Fee 100,000 100,000 100,000 100,000 100,000 100,000 Other Uses - Bond Escrow AccountTOTAL EXPENDITURES 6,446,715 6,762,367 6,821,680 7,234,455 7,419,729 7,622,824

ENDING FUND BALANCE 2,848,045$ 2,809,602$ 3,371,113$ 3,211,050$ 2,896,250$ 2,412,650$

DEBT SERVICE FUNDLONG-TERM BUDGET

8/10/2017

14 - 15 Budget 15 - 16 Budget 16 - 17 Budget 17 - 18 Budget 18 - 19 Budget 19 - 20 Budget

BEGINNING FUND BALANCE 256,037$ 325,963$ 326,463$ 202,527$ 154,560$ 108,281$ REVENUE

Investment Earnings 500 500 500 500 500 500 Local Non-Tax - - - - - - Transportation Reimb. - Depreciation 204,702 249,109 255,000 309,601 296,000 296,000 Sale of Bonds 250,000 331,007 250,000 402,781 250,000 250,000 TOTAL REVENUE 455,202 580,616 505,500 712,882 546,500 546,500

TOTAL REV. & FUND BALANCE 711,239 906,579 831,963 915,409 701,060 654,781 Transfers from General Fund - 53,468 - 33,505 - - TOTAL RESOURCES 711,239 960,047 831,963 948,914 701,060 654,781

EXPENDITURESBus Purchase 250,000 331,007 300,000 402,781 250,000 250,000 TOTAL EXPENDITURES 250,000 331,007 300,000 402,781 250,000 250,000

Transfers to Debt Service 187,112 302,577 257,017 391,573 342,779 377,074 Total Expenditures & Other Uses 437,112 633,584 557,017 794,354 592,779 627,074

ENDING FUND BALANCE 274,127$ 326,463$ 274,946$ 154,560$ 108,281$ 27,707$

TRANSPORTATION VEHICLE FUNDLONG-TERM BUDGET

2014-15 2015-16 2016-17 2017-18 2018-19 2019-20

Beginning Fund Balance 843,901 351,000 1,441,384 2,846 3,846 4,846

Revenue

Investment Earnings 1,000 1,000 1,000 1,000 1,000 1,000

State Grants 235,000

Other Financing Sources

GF Transfer 600,000

GF Transfer - Levy 150,000 2,471,798 1,332,849 600,000 600,000 600,000

GF Transfer - Dod Supplemental Impact Aid 450,000 275,000 450,000 450,000 450,000 450,000

Total Revenues and Other Financing Sources 601,000 2,747,798 2,018,849 1,051,000 1,051,000 1,651,000

Total Resources 1,444,901 3,098,798 3,460,233 1,053,846 1,054,846 1,655,846

Expenditures

Levy & DoD Support Projects 1,050,000 750,000

Portables 1,876,266 1,882,431 280,000

Electrical and Mechanical 350,000 164,502 180,000

Asphalt and Drainage 195,000 364,847 546,386 100,000

Public Service Signage

Baseball and Softball Fields

Study and Survey

Lighting Upgrades 90,000 18,357

Flooring 97,826 147,935 100,000

Plumbing Upgrades 623,500

HVAC Upgrades 130,000 48,625 110,000

Interior Remodels 77,174 20,768 422,842 100,000

Exterior Door Replacements 10,000 5,000

Security Upgrades 115,000 39,332 80,000

Roof Replacement/Upgrades 60,000

Property Upgrades 90,000 401,894 100,000

Turf Replacement 900,000

Total Expenditures 1,223,500 3,096,798 3,457,387 1,050,000 1,050,000 1,650,000

Ending Fund Balance 221,401 2,000 2,846 3,846 4,846 5,846

Oak Harbor School District #201

Capital Projects Fund

Long-Term Budget

p 1 of 3

Beginning Balance, 9/1/17 Transfers In

Transfers Out Revenue Expenditures

Ending Balance, 8/31/18

1001 General ASB 2,290 9,025 - - 5,000 6,315 1006 Fundraiser 9,025 - 9,025 9,700 4,850 4,850 1020 Interest 80 - 80 50 - 50

BROAD VIEW ELEMENTARY TOTAL 11,395$ 9,025$ 9,105$ 9,750$ 9,850$ 11,215$

1001 General ASB 1,150 2,280 - - 3,000 430 1006 Fundraiser - - 2,280 7,600 5,320 - 1020 Interest 15 - 15 10 - 10 4054 K-Kids Club (elementary school Key Club) 510 - - 100 100 510 6054 K-Kids Private Money - - - 1,500 1,500 -

CRESCENT HARBOR ELEMENTARY TOTAL 1,675$ 2,280$ 2,295$ 9,210$ 9,920$ 950$

1001 General ASB 1,785 2,015 - - 1,500 2,300 1006 Fundraiser 2,015 - 2,015 8,000 7,600 400 1020 Interest 45 - 45 20 - 20

HILLCREST ELEMENTARY TOTAL 3,845$ 2,015$ 2,060$ 8,020$ 9,100$ 2,720$

1001 General ASB 1,480 4,536 - 600 4,950 1,666 1006 Fundraiser 2,530 - 4,536 8,600 4,300 2,294 1020 Interest 15 - 15 15 - 15 6001 Private Money - - - 900 900 -

OAK HARBOR ELEMENTARY TOTAL 4,025$ 4,536$ 4,551$ 10,115$ 10,150$ 3,975$

1001 General ASB 890 980 - 3,000 4,000 870 1006 Fundraiser 980 - 980 9,500 6,175 3,325 1020 Interest 10 - 10 5 - 5

OLYMPIC VIEW ELEMENTARY TOTAL 1,880$ 980$ 990$ 12,505$ 10,175$ 4,200$

1001 General ASB 1,247 2,700 - 1,200 3,000 2,147 1006 Fundraiser - - 2,700 5,000 2,300 - 1007 Yearbook 1,000 - - 1,200 1,200 1,000 1011 Student Store 2,711 - - 4,700 3,500 3,911 1020 Interest 12 - 22 10 - -

HOME CONNECTION TOTAL 4,970$ 2,700$ 2,722$ 12,110$ 10,000$ 7,058$

1001 General ASB 38,700 - - 70,000 70,000 38,700 OAK HARBOR INTERMEDIATE SCHOOL TOTAL 38,700$ -$ -$ 70,000$ 70,000$ 38,700$

1001 General ASB 1,000 13,000 - 650 12,600 2,050 1002 ASB Reserve 19,000 23,050 31,500 - - 10,550 1005 ASB Cards - - 8,200 8,250 50 - 1006 Fundraiser - - 14,250 27,000 12,750 - 1007 Yearbook 3,100 300 - 6,500 6,000 3,900 1011 Student Store - - 50 700 650 - 1016 Miscellaneous Fundraiser - - 200 250 50 - 1019 Special Projects - - - - - - 1020 Interest - - 350 350 - - 1098 Reimbursed Field Trips - - - 1,000 1,000 - 2001 General Athletics 2,164 17,000 13,200 120 3,950 2,134 2009 Officials 1,771 7,000 - - 7,400 1,371 2012 Wrestling 314 400 - - 700 14

OAK HARBOR SCHOOL DISTRICTASB BUDGET, 2017-2018

p 2 of 3




2013 Boys Basketball 171 3,400 - - 3,400 171 2014 Girls Basketball 3,028 400 - - 3,400 28 2015 Volleyball 53 400 - - 400 53 2018 Girls Soccer - 400 - - 400 - 2019 Boys Soccer - 400 - - 400 - 2022 Cross Country 36 400 - - 350 86 2024 Track 59 400 - - 400 59 4002 Instrumental Music-Band 2,700 300 - 14,200 15,400 1,800 4004 Vocal Music-Choir 3,757 300 - 11,000 10,750 4,307 4017 National Junior Honor Society (NJHS) 782 300 - 2,000 2,685 397 4042 Drama Club - - - - - - 4043 Travel Club - - - - - - 4055 Builders Club (middle school Key Club) 350 300 - 200 400 450 6001 Private Money - - - 500 500 - 6055 Private Money-Builders Club - - - 1,000 1,000 -

NORTH WHIDBEY MIDDLE SCHOOL TOTAL 38,285$ 67,750$ 67,750$ 73,720$ 84,635$ 27,370$

1001 General ASB 2,500 10,000 - 43,000 54,050 1,450 1002 ASB Reserve 40,463 7,400 10,000 - - 37,863 1011 Student Store 100 - 35,000 85,000 45,000 5,100 1015 ASB Vending 100 - 3,000 3,000 - 100 1020 Interest 100 - 1,500 1,500 - 100 2001 General Athletics 25,000 57,000 60,090 15,000 22,000 14,910

2001-10 Athletic Gates - - 57,000 57,000 - - 2002 Athletic Reserve 29,000 2,000 - - - 31,000 2004 Athletic Vending 100 - 2,000 2,000 - 100 2009 Officials 5,000 22,000 - - 27,000 - 2010 Athletic Administration 6,000 - - - 5,900 100 2011 Football 7,026 5,400 - 26,700 32,700 6,426 2012 Wrestling 791 3,000 - 3,000 6,500 291 2013 Boys Basketball 815 2,000 - 1,000 2,000 1,815 2014 Girls Basketball 2,300 2,000 - 4,000 2,500 5,800 2015 Volleyball 4,000 1,500 - 1,500 2,400 4,600 2016 Softball 3,500 2,000 - 5,000 5,700 4,800 2017 Baseball 3,400 2,000 - 7,500 10,800 2,100 2018 Girls Soccer 1,150 1,500 - 1,000 3,500 150 2019 Boys Soccer 1,800 1,500 - 1,000 2,000 2,300 2020 Girls Tennis 500 250 - - 200 550 2021 Boys Tennis 1,089 250 - - 200 1,139 2022 Cross Country 4,345 500 - 3,760 3,900 4,705 2023 Boys Golf 740 500 - 1,000 1,250 990 2024 Track 10,687 5,490 - 1,500 6,000 11,677 2025 Athletic Medical Supplies 500 4,200 - - 3,600 1,100 2026 Girls Golf 1,400 500 - 3,000 2,550 2,350 2027 Girls Swimming 2,661 500 - - 200 2,961 2028 Boys Swimming 1,038 500 - - 200 1,338 2030 Athletic Tournament 5,000 3,000 - - 8,000 - 2032 Cheerleader 2,000 1,500 - - 500 3,000 2100 Athletic Store 4,900 - - 3,000 - 7,900 2413 Boys Basketball Camp 100 - - 5,000 5,000 100 2414 Girls Basketball Camp 237 - - 1,500 1,500 237 2415 Volleyball Camp 4,500 - - 12,000 11,500 5,000 3009 Annual 22,700 - - 43,500 35,560 30,640 3010 Breeze 5,752 - - - - 5,752 3011 NJROTC 3,100 - - 4,900 6,500 1,500

p 3 of 3




3218 Class of 2018 7,700 - 2,900 9,600 14,400 - 3219 Class of 2019 4,306 - - 15,450 10,075 9,681 3220 Class of 2020 500 - - 4,500 1,500 3,500 3221 Class of 2021 - - - 2,600 280 2,320 4001 Art Club 1,120 - - 970 1,450 640 4002 Band 5,535 - - 10,500 10,100 5,935 4004 Choir 7,791 - - 8,500 15,400 891 4005 Distributive Education Clubs of America (DECA) 8,063 35,000 - 43,500 68,350 18,213 4006 Ecology Club 148 - - 810 750 208 4009 Foreign Language Club - - - - - - 4011 Multiculture Club 289 - - - - 289 4013 Rachels Challenge Club - - - - - - 4015 Link Crew 3,621 - - 3,200 6,610 211 4016 National Honor Society (NHS) 9,955 - - 7,750 9,400 8,305 4021 Gay Straight Alliance (GSA) 17 - - 400 50 367 4024 Legacy Dance Club - - - 5,800 2,200 3,600 4027 Refuge Club - - - 200 150 50 4028 Future Business Leaders of America (FBLA) 849 - - 1,579 2,422 6 4029 Fashion Club - - - 1,500 500 1,000 4035 Robotics Club - - - - - - 4036 Trailblazers Club - - - - - - 4041 Random Acts of Kindness (RAK) 21 - - 3,500 1,740 1,781 4042 Drama Club 14,140 - - 4,480 6,280 12,340 4044 Students Against Drunk Driving (SADD) 1,114 - - 1,150 800 1,464 4053 Interact Club 2,042 - - 1,500 275 3,267 4056 Key Club 696 - - 34,290 26,800 8,186 4068 Health Careers Club - - - - - - 6001 Private Money-Leadership - - - 2,500 2,500 - 6016 Private Money-National Honor Society - - - - - - 6027 Private Money-Refuge Club - - - 200 200 - 6053 Private Money-Interact Club - - - 350 350 - 6056 Private Money-Key Club - - - 3,000 3,000 -

OAK HARBOR HIGH SCHOOL TOTAL 272,301$ 171,490$ 171,490$ 504,189$ 494,292$ 282,198$

Contingency -$ -$ -$ 50,000$ 50,000$ -

TOTAL ASB BUDGET, 2017 - 2018 377,076$ 260,776$ 260,963$ 759,619$ 758,122$ 378,386$

Oak Harbor School District No.201

F-195 BUDGET Run: 8/22/2017 3:53:56 PM

Form F-195 Certification PagePage 1 of 1

CERTIFICATION

(d) the Board of Directors and officers of said school district are fully cognizant of their liability under the provisions of RCW 28A.505.150; and

(e) if applicable, pursuant to RCW 28A.150.270 and WAC 392-121-445, the Board of Directors has executed a resolution as part of the budget hearing requesting approval for operating transfers from the General Fund to the Debt Service Fund and/or the Capital Projects Fund; and(f) pursuant to RCW 84.52.020, the Board of Directors determined the amount of new fiscal year excess tax levy requirements needed for the General, Transportation, Capital Projects, and Debt Service Fund budgets.

(a) established the total appropriation expenditure amount for each fund for the fiscal year; and

(b) the budget for each fund represents the budget as adopted by the Board of Directors; and

(c) the budget is prepared on the modified accrual basis of accounting pursuant to RCW 28A.505.020; or

Secretary to the Board of Directors Budget Adoption Date

FOR ESD AND OSPI USE ONLY

ESD Superintendent or Designee Date

OSPI Representative Date

The School District budget has been reviewed and the total appropriation expenditure amount in each fund is fixed and approved in accordance with RCW 28A.505 for the period September 1, 2017 through August 31, 2018.

Lock and Print Date:

As Secretary to the Board of Directors of Oak Harbor School District School District No. 201 of Island County, I do hereby certify that the Board of Directors, at a public meeting advertised pursuant to RCW 28A.505.050 and held pursuant to RCW 28A.505.060;

08/22/2017

F-195 TABLE OF CONTENTS

Fiscal Year 2017-2018

Detail of Outstanding Bonds DS4

Revenue Worksheet: Local Excess Levies and Timber Excise Tax DS3

Summary of Capital Projects Fund CP1

Capital Projects Fund Budget

Revenues and Other Financing Sources DS2

Summary of Associated Student Body Fund ASB1

Long-Term Financing: Condition Sales Contract TVF4

Summary of Debt Service Fund DS1

Debt Service Fund Budget

Transportation Vehicle Fund Budget

Long-Term Financing: Conditional Sales Contracts CP9

Revenue Worksheet: Local Excess Levies and Timber Excise Tax TVF3

Summary of Transportation Vehicle Fund TVF1

Salary Exhibit: Classified Employees CP8

Revenue Worksheet: Local Excess Levies and Timber Excise Tax CP5

Revenues and Other Financing Sources CP3

Salary Exhibt: Certificated Employees CP7

Description of Projects CP6

Summary of General Fund GF2

Enrollment and Staff Counts GF1

Expenditure by Program GF8

Revenues and Other Financing Sources GF4

Financial Summary Budget Summary

Budget and Excess Levy Certification Certification Page

Associated Student Body Fund Budget

General Fund Budget

Budget and Excess Levy Summary Fund Summary

Revenue Worksheet: Local Excess Levies and Timber Excise Tax GF13

Activity Summary GF11

Certificated/Classified Staff Counts by Activity GF15

Long-Term Financing: Conditional Sales Contract GF14

Objects of Expenditure GF10

Program Matrices GF9-XX

Program Summary by Object of Expenditure GF9

Salary Exhibits: Classified Employees GF9-301-XX

Salary Exhibits: Certificated Employees GF9-201-XX

REPORT TITLE PAGE NUMBER

Run: 8/22/2017 3:53:58 PM


FY 2017-2018

Form F-195 Fund SummaryPage 1 of 1

006,750,000XXXX9,600,000

00000

00009,600,000

154,5603,8463,280,231378,3864,091,200

202,5272,8463,371,113376,8893,016,538

-47,9671,000-90,8821,4971,074,662

000XXXX0

391,57300XXXX1,083,505

402,7811,050,0007,234,455758,12271,271,182

746,3871,051,0007,143,573759,61973,429,349

Net excess levy amount for 2018 collection after rollback

Rollback mandated by school district Board of Directors 1/

Excess levies approved by voters for 2018 collection

SECTION B: EXCESS LEVIES FOR 2018COLLECTION

Ending Total Fund Balance

Beginning Total Fund Balance

Excess of Revenues/Other Financing Sources Over/(Under) Expenditures and Other Financing Uses

Other Financing Uses (G.L. 535)

Other Financing Uses--Transfers Out (G.L. 536)

Total Appropriation (Expenditures)

Total Revenues and Other Financing Sources

SECTION A: BUDGET SUMMARY

Transportation Vehicle Fund

Capital Projects Fund

Debt Service Fund

Associated Student Body

FundGeneral Fund

BUDGET AND EXCESS LEVY SUMMARY

1/ Rollback of levies needs to be certified pursuant to RCW 84.52.020. Please do NOT include such resolution as part of this document.

Run: 8/22/2017 3:53:59 PM


GENERAL FUND FINANCIAL SUMMARY

FY 2017-2018

Form F-195 Budget SummaryPage 1 of 2

18.7813,384,36417.2311,479,76817.7310,671,533

41.2229,376,35841.9227,938,91042.7825,748,020

100.0071,271,182100.0066,645,360100.0060,189,718

6.124,360,2836.154,096,3576.293,786,722

5.273,754,4705.293,528,3985.423,261,357

17.4412,427,75717.3611,572,51017.7310,674,193

12.859,161,24412.718,469,36113.668,221,733

58.3241,567,42858.4938,978,73456.9034,245,713

100.0071,271,182100.0066,645,360100.0060,189,718

21.5615,369,03021.5414,357,99321.9013,182,023

0.1181,0090.1596,7970.22135,084

0.48340,7590.42278,3880.62373,743

4.223,007,2773.872,576,3193.792,279,003

0.0000.0000.000

3.802,708,0072.951,969,3283.261,964,224

13.929,917,47013.879,246,44414.638,807,422

0.0000.0000.000

55.9139,847,63057.2038,120,09155.5733,448,219

4,091,2004,191,0653,089,199

3,016,5384,281,6713,777,137

71,271,18266,645,36060,189,718

73,429,34967,354,75462,248,578

247.747241.333230.485

374.364375.188370.585

5,854.005,815.005,742.31

Classified Salaries

Certificated Salaries

EXPENDITURE SUMMARY BY OBJECTS

Total - Activity Groups

Central Administration

Building Administration

Other Supportive Activities

Teaching Support

Teaching Activities

EXPENDITURE SUMMARY BY ACTIVITY GROUPS

Total - Program Groups

Support Services

Community Services

Other Instructional Programs

Compensatory Education

Skill Center Instruction

Vocational Instruction

Special Education Instruction

Federal Stimulus

Regular Instruction

EXPENDITURE SUMMARY BY PROGRAM GROUPS

Total Ending Fund Balance

Total Beginning Fund Balance

Total Expenditures

Total Revenues and Other Financing Sources

FINANCIAL SUMMARY

FTE Classified Employees

FTE Certificated Employees

Total K-12 FTE Enrollment Counts

ENROLLMENT AND STAFFING SUMMARY

(6)% of Total

(5) Budget 2017-2018

(4)% of Total

(3)Budget2016-2017

(2)% of Total

(1)Actual2015-2016

Run: 8/22/2017 3:53:59 PM


GENERAL FUND FINANCIAL SUMMARY

FY 2017-2018

Form F-195 Budget SummaryPage 2 of 2

100.0071,271,182100.0066,645,360100.0060,189,718

0.0000.1494,0000.33198,589

0.1175,2970.21140,5660.25151,512

5.684,051,2207.575,047,18210.336,219,289

9.967,100,0749.536,353,8744.812,894,909

24.2517,283,86923.3915,591,06023.7714,305,867

Total - Objects

Capital Outlay

Travel

Purchased Services

Supplies, Instructional Resources and Noncapitalized Items

Employee Benefits and Payroll Taxes

(6)% of Total

(5) Budget 2017-2018

(4)% of Total

(3)Budget2016-2017

(2)% of Total

(1)Actual2015-2016

Run: 8/22/2017 3:54:00 PM


FY 2017-2018

Form F-195 GF1Page 1 of 1

247.747241.333230.485

374.364375.188370.585

5,854.005,815.005,742.31

200.00200.00212.73

9.0010.008.78

90.0072.0089.36

5,555.005,533.005,431.44

355.00365.00368.75

385.00355.00352.11

401.00396.00391.82

356.00387.00406.20

382.00353.00340.20

404.00380.00384.87

438.00398.00397.89

460.00451.00438.00

482.00477.00457.15

457.00491.00494.78

481.00469.00435.40

469.00502.00495.34

485.00509.00468.93

2. General Fund FTE Classified Employees /4

1. General Fund FTE Certificated Employees /4

B. STAFF COUNTS (calculate to three decimal places)

18. TOTAL K-12

17. ALE Enrollment

16. Dropout Reengagement Enrollment

15. Running Start

14. SUBTOTAL

13. Grade 12 (excluding Running Start)

12. Grade 11 (excluding Running Start)

11. Grade 10

10. Grade 9

9. Grade 8

8. Grade 7

7. Grade 6

6. Grade 5

5. Grade 4

4. Grade 3

3. Grade 2

2. Grade 1

1. Kindergarten /2

A. FTE ENROLLMENT COUNTS (calculate to two decimal places)

Budget 3/2017-2018

Budget 2/2016-2017

Average 1/ 2015-2016

FY ENROLLMENT AND STAFF COUNTS

4/ The staff counts for the prior year are the actual counts reported on Form S-275 and the current fiscal year are budgeted counts reported on Form F-195.

5/ Beginning in 2011-2012 kindergarten is considered full day and basic education. Beginning with 2011-2012, kindergarten enrollment counts should include any additional FTE attributable to the state funded full day kindergarten allocation based on total kindergarten enrollment, as reflected in the F-203.

3/ Enrollment should include special ed., part-time private, home-based, and summer students eligible for BEA funding, as reflected in the F-203.

1/ Enrollment are the average counts at school year?s end as reported in the P-223 system. These counts do not include Ancillary and Non-Standard (summer) data.

2/ Enrollment and staff counts are entered in the budget for the school year. These counts remain constant and are not subject to change with subsequent updates to the P-233 and S-275 system, respectively.


SUMMARY OF GENERAL FUND BUDGET

Run: 8/22/2017 3:54:01 PMFY 2017-2018

GF2Form F-195 Page 1 of 3

000

000

00

000

75,00075,00012,557

000

000

1,074,662-90,606-687,937

000

1,083,505800,0002,746,798

71,271,18266,645,36060,189,718

15,369,03014,357,99313,182,023

81,00996,797135,084

340,759278,388373,743

3,007,2772,576,3192,279,003

000

2,708,0071,969,3281,964,224

9,917,4709,246,4448,807,422

000

39,847,63038,120,09133,448,219

73,429,34967,354,75462,248,578

000

142,000142,000129,449

145,700145,70072,577

3,500,5723,523,8663,641,509

5,347,6924,897,8103,900,052

9,790,9658,999,7668,520,027

44,378,25440,516,96137,029,456

1,269,2501,269,2501,218,811

8,854,9167,859,4017,736,695

G.L.835 Restricted for Arbitrage Rebate

G.L.830 Restricted for Debt Service

G.L.828 Restricted for Carryover of Food Service Revenue

G.L.825 Restricted for Skill Center

G.L.821 Restricted for Carryover of Restricted Revenues

G.L.815 Restricted for Unequalized Deductible Revenue

G.L.810 Restricted for Other Items

BEGINNING FUND BALANCE

E. EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES (A-B-C-D)

D. OTHER FINANCING USES (G.L.535) 2/

C. OTHER FINANCING USES--TRANSFERS OUT (G.L.536) 1/

B. TOTAL EXPENDITURES

90 | Support Services

80 | Community Services

70 | Other Instructional Programs

50 and 60 | Compensatory Education Instruction

40 | Skill Center Instruction

30 | Vocational Education Instruction

20 | Special Education Instruction

10 | Federal Stimulus

00 | Regular Instruction

EXPENDITURES

A. TOTAL REVENUES AND OTHER FINANCING SOURCES

9000 | Other Financing Sources

8000 | Revenues from Other Entities

7000 | Revenues from Other School Districts

6000 | Federal, Special Purpose

5000 | Federal, General Purpose

4000 | State, Special Purpose

3000 | State, General Purpose

2000 | Local Nontax Support

1000 | Local Taxes

REVENUES AND OTHER FINANCING SOURCES

(3)Budget2017-2018

(2)Budget2016-2017

(1)Actual2015-2016



Run: 8/22/2017 3:54:01 PMFY 2017-2018 Continued


4,091,2004,191,0653,089,199

3,569,6723,332,2681,805,692

000

300,000637,269856,465

000

000

000

61,52861,5280

000

000

85,00085,000329,305

000

000

000

000

75,00075,00097,738

000

000

XXXXXXXXXXXXXXX

3,016,5384,281,6713,777,137

2,794,9923,367,738

00367,693

0692,4051,347,249

00280,377

000

000

61,54661,5280

000

000

85,00085,00085,012

H. TOTAL ENDING FUND BALANCE (E+F, +OR-G) 3/

G.L.891 Unassigned to Minimum Fund Balance Policy

G.L.890 Unassigned Fund Balance

G.L.888 Assigned to Other Purposes

G.L.884 Assigned to Other Capital Projects

G.L.875 Assigned to Contingencies

G.L.872 Committed to Economic Stabilization

G.L.870 Committed to Other Purposes

G.L.850 Restricted for Uninsured Risks

G.L.845 Restricted for Self-Insurance

G.L.840 Nonspendable Fund Balance-Inventory & Prepaid Items



G.L.828 Restricted for Carryover of Food Service Revenue


G.L.821 Restricted for Carryover of Restricted Revenues

G.L.815 Restricted for Unequalized Deductible Revenue


ENDING FUND BALANCE

G. G.L.898 PRIOR YEAR CORRECTIONS OR RESTATEMENTS(+ OR -)

F. TOTAL BEGINNING FUND BALANCE

G.L.891 Unassigned to Minimum Fund Balance Policy


G.L.888 Assigned to Other Purposes

G.L.884 Assigned to Other Capital Projects

G.L.875 Assigned to Contingencies

G.L.872 Committed to Economic Stabilization



G.L.845 Restricted for Self-Insurance


(3)Budget2017-2018

(2)Budget2016-2017

(1)Actual2015-2016

1/ G.L. 536 is an account that is used to summarize actions for other financing uses--transfers out.





3/ Line H must be equal to or greater than all restricted fund balances.

2/ G.L.535 is an account that is used to summarize actions for other financing uses such as long-term financing and debt extingishments. Nonvoted debts may be serviced in the Debt Service Fund (DSF) rather than in the fund that received the debt proceeds. In order to provide the resources to retire the debt, a transfer is used by the General Fund, Capital Projects Fund, or Transportation Vehicle Fund to transfer resources to the DSF. Refer to Page DS4 for detail of estimated outstanding nonvoted bond detail information.


GENERAL FUND BUDGET--REVENUES AND OTHER FINANCING SOURCES

Run: 8/22/2017 3:54:02 PMFY 2017-2018


39,638,33836,581,17233,678,518

1,269,2501,269,2501,218,811

000

237,000237,000286,764

2,0002,0000

40,00040,00054,874

5,0005,0007,885

43,00843,00860,650

001,160

8,0008,00012,927

825,442825,442688,261

000

000

000

000

5,0005,00012,610

000

000

15,00015,0003,200

000

000

000

000

88,80088,80090,481

8,854,9167,859,4017,736,695

004,215

000

2,8401,9123,742

000

000

8,852,0767,857,4897,728,739

3100 | Apportionment

STATE, GENERAL PURPOSE

2000 | TOTAL LOCAL SUPPORT NONTAX

2910 | E-Rate

2900 | Local Support Nontax, Unassigned

2800 | Insurance Recoveries

2700 | Rentals and Leases

2600 | Fines and Damages

2500 | Gifts and Donations

2400 | Interfund Loan Interest Earnings

2300 | Investment Earnings

2298 | School Food Services, Sales of Goods, Supplies and Svcs

2289 | Other Community Svcs Sales of Goods, Supplies and Svcs

2288 | Childcare, Sales of Goods, Supplies and Services

2245 | Skill Center, Sales of Goods, Supplies and Services

2231 | Secondary Voc. Ed., Sales of Goods, Supplies, and Svcs

2200 | Sales of Goods, Supplies, and Services, Unassigned

2188 | Childcare Tuitions and Fees

2186 | Community School Tuition and Fees

2173 | Summer School Tuition and Fees

2171 | Traffic Safety Education Fees

2145 | Skill Center Tuitions and Fees

2131 | Secondary Vocational Education Tuition

2122 | Special Ed-Infants and Toddlers-Tuition and Fees

2100 | Tuitions and Fees, Unassigned

LOCAL SUPPORT NONTAX

1000 | TOTAL LOCAL TAXES

1900 | Other Local Taxes

1600 | County-Administered Forests

1500 | Timber Excise Tax

1400 | Local in lieu of Taxes

1300 | Sale of Tax Title Property

1100 | Local Property Tax

LOCAL TAXES

(3)Budget2017-2018

(2)Budget2016-2017

(1)Actual2015-2016





209,313199,008221,053

4,688,3794,248,8023,308,992

450,000450,000370,007

9,790,9658,999,7668,520,027

000

000

000

000

000

000

000

000

000

000

1,567,4861,571,4761,567,486

43,37143,37163,303

000

133,37458,96556,033

264,882203,020191,024

000

221,000221,000202,080

000

1,404,2651,137,8321,054,780

000

473,264474,500426,218

5,683,3235,289,6024,959,104

000

44,378,25440,516,96137,029,456

000

000

3,190,7242,564,6952,015,419

1,549,1921,371,0941,335,518

5329 | Impact Aid, Special Education Funding

5300 | Impact Aid, Maintenance and Operation

5200 | General Purpose Direct Federal Grants, Unassigned

FEDERAL, GENERAL PURPOSE

4000 | TOTAL STATE, SPECIAL PURPOSE

4399 | Transportation--Operations--Other State Agencies

4398 | School Food Services--Other State Agencies

4388 | Childcare--Other State Agencies

4365 | Transitional Bilingual--Other State Agencies

4358 | Speical and Pilot Programs--Other State Agencies

4356 | State Insts, Ctrs, Homes, Delinquent--Other St. Agcs

4326 | State Institutions--Special Education--Other State Agcs

4322 | Special Education-Infants and Toddlers-State

4321 | Special Education--Other State Agencies

4300 | Other State Agencies, Unassigned

4199 | Transportation--Operations

4198 | School Food Services

4188 | Childcare

4174 | Highly Capable

4165 | Transitional Bilingual

4159 | Institutions-Juveniles in Adult Jails

4158 | Special and Pilot Programs

4156 | State Institutions, Centers, and Homes, Delinquent

4155 | Learning Assistance

4126 | State Institutions, Special Education

4122 | Special Ed-Infants and Toddlers-State

4121 | Special Education

4100 | Special Purpose, Unassigned

STATE, SPECIAL PURPOSE

3000 | TOTAL STATE, GENERAL PURPOSE

3900 | Other State General Purpose, Unassigned

3600 | State Forests

3300 | Local Effort Assistance

3121 | Special Education--General Apportionment

(3)Budget2017-2018

(2)Budget2016-2017

(1)Actual2015-2016





000

000

000

000

000

60,00060,0000

000

990,000990,0001,134,731

000

000

000

000

000

000

31,98727,89423,799

000

000

000

000

000

138,312141,636149,763

889,706905,338767,804

000

30,90030,90029,010

000

1,152,3301,156,6541,112,517

000

000

000

5,347,6924,897,8103,900,052

000

000

000

6238 | Secondary Vocational Education

6225 | Special Education-Infants and Toddlers-Federal

6224 | Special Education--Supplemental

6222 | Special Ed-Infants and Toddlers-Medicaid Reimbursements

6221 | Special Education--Medicaid Reimbursement

6200 | Direct Special Purpose Grants



6189 | Other Community Services

6188 | Childcare

6178 | Youth Training Programs

6176 | Targeted Assistance

6168 | Indian Education, ED

6167 | Indian Education JOM

6164 | Limited English Proficiency (formerly Bilingual)

6162 | Math & Science--Professional Development

6161 | Head Start

6157 | Institutions, Neglected and Delinquent

6154 | Reading First, Federal

6153 | Migrant ESEA Migrant, Federal

6152 | School Improve, Fed Other Title Grants under ESEA, Fed

6151 | Disadvantaged ESEA Disadvantaged, Fed

6146 | Skill Center






6100 | Special Purpose, OSPI, Unassigned

FEDERAL, SPECIAL PURPOSE

5000 | TOTAL FEDERAL, GENERAL PURPOSE

5600 | Qualified Bond Interest Credit - Federal

5500 | Federal Forests

5400 | Federal in lieu of Taxes

(3)Budget2017-2018

(2)Budget2016-2017

(1)Actual2015-2016





000

000

000

000

000

000

000

000

000

000

000

000

000

14,00000

000

000

000

000

000

000

000

000

97,931116,038205,189

000

000

000

00101,656

000

000

000

000

000

000

000



6361 | Head Start






6346 | Skill Center






6318 | Federal Stimulus--Competitive Grants

6310 | Medicaid Administrative Match

6300 | Federal Grants Through Other Agencies, Unassigned




6288 | Childcare

6278 | Youth Training, Direct Grants






6261 | Head Start



6253 | ESEA Migrant, Federal



6246 | Skill Center

(3)Budget2017-2018

(2)Budget2016-2017

(1)Actual2015-2016





142,000142,000129,449

000

003,298

006,870

005,012

000

000

142,000142,000114,270

000

000

145,700145,70072,577

000

000

000

120,700120,7006,950

25,00025,00026,512

000

000

000

0039,116

000

3,500,5723,523,8663,641,509

95,40695,406117,041

000

000

000

000

000

000

000

000

OTHER FINANCING SOURCES

8000 TOTAL REVENUES FROM OTHER ENTITES

8522 | Ed Service Districts-Special Ed-Infants and Toddlers

8521 | Educational Service Districts-Special Education

8500 | Nonfederal, ESD

8200 | Private Foundations

8199 | Transportation


8189 | Community Services

8188 | Childcare

8100 | Governmental Entities

REVENUES FROM OTHER ENTITIES

7000 | TOTAL REVENUES FROM OTHER SCHOOL DISTRICTS

7301 | Nonhigh Participation

7199 | Transportation


7197 | Support Services


7145 | Skill Center

7131 | Vocational Education

7122 | Special Education-Infants and Toddlers

7121 | Special Education

7100 | Program Participation, Unassigned

REVENUES FROM OTHER SCHOOL DISTRICTS

6000 TOTAL FEDERAL, SPECIAL PURPOSE

6998 | USDA Commodities




6388 | Childcare

6378 | Youth Training Programs




(3)Budget2017-2018

(2)Budget2016-2017

(1)Actual2015-2016





73,429,34967,354,75462,248,578

000

000

000

000

000

000

TOTAL REVENUES AND OTHER FINANCING SOURCES

9000 TOTAL OTHER FINANCING SOURCES

9900 | Transfers

9500 | Long-Term Financing

9400 | Compensated Loss of Fixed Assets

9300 | Sale of Equipment

9100 | Sale of Bonds

(3)Budget2017-2018

(2)Budget2016-2017

(1)Actual2015-2016


EXPENDITURE BY PROGRAM

Run: 8/22/2017 3:54:03 PMFY 2017-2018


000

1,344,4371,097,5521,015,767

000

000

132,419136,639XXXXX

XXXXXXXXXX142,441

1,034,616873,289730,268

000

000

000

2,708,0071,969,3281,964,224

000

29,58329,80627,629

286,597140,248132,424

2,391,8271,799,2741,804,171

9,917,4709,246,4448,807,422

200,395199,008221,053

000

000

1,170,1281,156,6541,112,517

453,101474,500353,883

8,093,8467,416,2827,119,970

000

000

39,847,63038,120,09133,448,219

56,61563,80169,580

1,490,5251,636,4581,397,806

38,300,49036,419,83231,980,833

56 | State Institutions, Centers and Homes, Delinquent

55 | Learning Assistance Program (LAP), State



52 | School Improvement, Federal Other Title Grants under ESEA, Federal

52 | Other Title Grants Under ESEA - Federal

51 | Disadvantaged (formerly Remediation) ESEA Disadvantaged, Federal

COMPENSATORY EDUCATION INSTUCTION

40 | TOTAL SKILL CENTER INSTRUCTION

46 | Skill Center, Federal

45 | Skill Center, Basic, State

SKILL CENTER INSTRUCTION

30 | TOTAL VOCATIONAL EDUCATION INSTRUCTION

39 | Vocational, Other Categorical

38 | Vocational, Federal

34 | Middle School Career and Technical Education, State

31 | Vocational, Basic, State

VOCATIONAL EDUCATION INSTRUCTION

20 | TOTAL SPECIAL EDUCATION INSTRUCTION

29 | Special Education, Other, Federal

26 | Special Education, Institutions, State

25 | Special Education, Infants and Toddlers, Federal

24 | Special Education, Supplemental, Federal

22 | Special Education, Infants and Toddlers, State

21 | Special Education, Supplemental, State

SPECIAL EDUCATION INSTRUCTION

10 | TOTAL FEDERAL STIMULUS

18 | Federal Stimulus - Competitive Grants

FEDERAL STIMULUS

00 | TOTAL REGULAR INSTRUCTION

03 | Basic Education - Dropout Reengagement

02 | Alternative Learning Experience

01 | Basic Education

REGULAR INSTRUCTION

(3)Budget2017-2018

(2)Budget2016-2017

(1)Actual2015-2016


EXPENDITURE BY PROGRAM

Continued Run: 8/22/2017 3:54:03 PMFY 2017-2018


71,271,18266,645,36060,189,718

15,369,03014,357,99313,182,023

2,616,3962,238,5142,021,605

1,870,9622,044,2172,221,889

10,881,67210,075,2628,938,529

81,00996,797135,084

81,00996,797135,084

00XXXXX

XXXXXXXXXX0

000

000

340,759278,388373,743

100,13693,335112,276

000

97,931116,038205,189

000

127,69256,87753,189

15,00012,1383,089

000

3,007,2772,576,3192,279,003

000

000

000

253,597195,823164,586

30,62426,90723,332

000

000

000

211,584246,109202,609

000

TOTAL PROGRAM EXPENDITURES

90 | TOTAL SUPPORT SERVICES

99 | Pupil Transportation


97 | District-wide Support

SUPPORT SERVICES

80 | TOTAL COMMUNITY SERVICES


88 | Childcare

88 | Child Care

86 | Community Schools

81 | Public Radio/Television

COMMUNITY SERVICES

70 | TOTAL OTHER INSTRUCTIONAL PROGRAMS

79 | Instructional Programs, Other

78 | Youth Training Programs, Federal

76 | Targeted Assistance, Federal

75 | Professional Development, State

74 | Highly Capable

73 | Summer School

71 | Traffic Safety

OTHER INSTRUCTIONAL PROGRAMS

50 and 60 | TOTAL COMPENSATORY EDUCATION INSTRUCTION

69 | Compensatory, Other

68 | Indian Education, Federal, ED

67 | Indian Education, Federal, JOM

65 | Transitional Bilingual, State

64 | Limited English Proficiency, Federal

62 | Math and Science, Professional Development, Federal

61 | Head Start, Federal

59 | Institutions - Juveniles in Adult Jails

58 | Special and Pilot Programs, State

57 | State Institutions, Neglected and Delinquent, Federal

(3)Budget2017-2018

(2)Budget2016-2017

(1)Actual2015-2016


PROGRAM SUMMARY BY OBJECT OF EXPENDITURE

FY 2017-2018 Run: 8/22/2017 3:54:05 PM


000000000

004,58325,000000029,583

00070,26258,5586,836150,9410286,597

000553,934498,701203,9191,135,27302,391,827

00523,16902,965,1032,281,5404,147,65809,917,470

00200,39500000200,395

000000000

000000000

0000425,768744,360001,170,128

00322,774031,1915,86793,2690453,101

00002,508,1441,531,3134,054,38908,093,846

0000000000

0000000000

015,250335,4833,120,26510,101,4763,971,21822,303,938039,847,630

0056,6150000056,615

000113,206324,851346,011706,45701,490,525

015,250278,8683,007,0599,776,6253,625,20721,597,481038,300,490

39 | Voc, Other

38 | Voc, Fed

34 | MidSchCar/Tec

31 | Voc, Basic, St

TOTAL SPECIAL EDUCATION INSTRUCTION

29 | Sp Ed, Oth, Fed

26 | Sp Ed, Inst, St

25 | Sp Ed, I&T, Fed

24 | Sp Ed, Sup, Fed

22 | Sp Ed, I&T, St

21 | Sp Ed, Sup, St

TOTAL FEDERAL STIMULUS

18 | Federal Stimulus - Competitive Grants

TOTAL REGULAR INSTRUCTION

03 | Basic Education - Dropout Reengagement

02 | ALE

01 | Basic Education

(9)CapitalOutlay

(8)Travel

(7)PurchasedServices

(5)Supplies /Materials

(4)EmployeeBenefits

(3)Class.Salaries

(2)Cert.Salaries

(1)CreditTransfer

(0)DebitTransfer

TotalObject

Program



ContinuedFY 2017-2018 Run: 8/22/2017 3:54:05 PM


000000000

000000000

00072,04553,6568,448119,4480253,597

00007,277023,347030,624

000000000

000000000

000000000

00013,93436,58814,006147,0560211,584

000000000

000000000

000257,319294,578326,627465,91301,344,437

000000000

000000000

0009,4849,7570113,17800132,419

0000336,404352,377345,83501,034,616

0000000000

0000000000

0000000000

004,583649,196557,259210,7551,286,21402,708,007

68 | Ind Ed, Fd,

67 | Ind Ed, Fd, JOM

65 | Tran Biling, St

64 | LEP, Fed

62 | MS, Pro Dv, Fed

61 | Head Start, Fed

59 | I-JAJ

58 | Sp/Plt Pgm, St

57 | St In, N/D, Fed

56 | St In, Ctr/Hm, D

55 | LAP

54 | Read First, Fed

53 | ESEA Migrant, Federal

52 | Other Title Grants under ESEA, Federal

51 | ESEA Disadvantaged, Federal

TOTAL SKILL CENTER INSTRUCTION

46 | Skill Cntr, Fed

45 | Skil Cnt, Bas, St

TOTAL VOCATIONAL EDUCATION INSTRUCTION

(9)CapitalOutlay

(8)Travel



(4)EmployeeBenefits

(3)Class.Salaries

(2)Cert.Salaries

(1)CreditTransfer

(0)DebitTransfer

TotalObject

Program





060,0473,070,0542,886,8612,858,4636,135,067358,5380015,369,030

05,000270,819214,800673,8951,451,8820002,616,396

000475,810515,534879,6180001,870,962

055,0472,799,2352,196,2511,669,0343,803,567358,5380010,881,672

0020,000021,98939,02000081,009

0020,000021,98939,02000081,009

000000000

000000000

000000000

0097,93190,97041,31945,30665,2330340,759

000027,96232,46439,7100100,136

000000000

0097,9310000097,931

000000000

00088,33911,08410,77317,4960127,692

0002,6312,2732,0698,027015,000

000000000

000352,782738,260701,4581,214,777003,007,277

000000000

TOTAL SUPPORT SERVICES

99 | Pupil Transp

98 | Schl Food Serv

97 | Distwide Suppt

TOTAL COMMUNITY SERVICES

89 | Othr Comm Srv

88 | Childcare

86 | Comm Schools

81 | Public Radio/TV

TOTAL OTHER INSTRUCTIONAL PROGRAMS

79 | Inst Pgm, Othr

78 | Yth Trg Pm, Fed

76 | Target Asst, Fed

75 | Prof Dev, State

74 | Highly Capable

73 | Summer School

71 | Traffic Safety

TOTAL COMPENSATORY EDUCATION INSTRUCTION

69 | Comp, Othr

(9)CapitalOutlay

(8)Travel



(4)EmployeeBenefits

(3)Class.Salaries

(2)Cert.Salaries

(1)CreditTransfer

(0)DebitTransfer

TotalObject

Program





075,2974,051,2207,100,07417,283,86913,384,36429,376,3580071,271,182OBJECT TOTALS

(9)CapitalOutlay

(8)Travel



(4)EmployeeBenefits

(3)Class.Salaries

(2)Cert.Salaries

(1)CreditTransfer

(0)DebitTransfer

TotalObject

Program

FY 2017-2018 Run 8/22/2017 3:54:06 PM

Page 1 of 24Form F-195 GF9- 01

23 Princ Off 3,473,169 0 1,522,360 986,548 870,865 61,363 25,083 6,950 0

31 InstProDev 757,031 0 599,159 0 157,872 0 0 0 0

22 Lrn Resrc 1,184,539 0 485,119 244,182 312,738 141,200 500 800 0

21 Supv Inst 604,419 0 275,756 156,346 151,817 3,500 14,000 3,000 0

32 Inst Tech 1,010,182 0 212,160 76,523 671,499 50,000 0 0

33 Curriculum 728,000 0 0 0 0 728,000 0 0 0

29 Pmt to SD 0 0

27 Teaching 27,336,358 0 17,189,687 1,198,469 7,428,821 1,388,796 129,085 1,500 0

24 Guid/Coun 1,631,850 0 1,098,106 40,280 429,764 6,000 57,200 500 0

28 Extracur 1,085,411 0 159,973 718,777 206,661 0 0 0 0

26 Health 459,772 0 267,321 50,150 130,600 6,201 3,000 2,500 0

25 Pupil M/S 29,759 0 0 18,295 10,964 500 0 0 0

Total 38,300,490 0 21,597,481 3,625,207 9,776,625 3,007,059 278,868 15,250 0

FTE PROGRAM STAFF 285.758 56.840

OBJECTS OF EXPENDITURE

PROGRAM 01 - Basic Education

Oak Harbor School No. 201

Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay

Debit Credit Cert. Class. Employee Supplies / Purchased Capital

(0) (1) (2) (3) (4) (5) (7) (8) (9)

FY 2017-2018 Run 8/22/2017 3:54:06 PMContinued


25 Pupil M/S 0 0 0 0 0 0 0 0 0

26 Health 0 0 0 0 0 0 0 0 0

27 Teaching 1,187,568 0 560,694 268,935 244,733 113,206 0 0 0

24 Guid/Coun 0 0 0 0 0 0 0 0 0

21 Supv Inst 0 0 0 0 0 0 0 0 0

22 Lrn Resrc 4,685 0 0 4,329 356 0 0 0 0

23 Princ Off 281,301 0 131,991 72,747 76,563 0 0 0 0

28 Extracur 0 0 0 0 0 0 0 0 0

32 Inst Tech 0 0 0 0 0 0 0 0

33 Curriculum 0 0 0 0 0 0 0 0 0

29 Pmt to SD 0 0

31 InstProDev 16,971 0 13,772 0 3,199 0 0 0 0


Total 1,490,525 0 706,457 346,011 324,851 113,206 0 0 0


PROGRAM 02 - Alternative Learning Experience




(0) (1) (2) (3) (4) (5) (7) (8) (9)



25 Pupil M/S 0 0 0 0 0 0 0 0 0

26 Health 0 0 0 0 0 0 0 0 0

27 Teaching 56,615 0 0 0 0 0 56,615 0 0

24 Guid/Coun 0 0 0 0 0 0 0 0 0

21 Supv Inst 0 0 0 0 0 0 0 0 0

22 Lrn Resrc 0 0 0 0 0 0 0 0 0

23 Princ Off 0 0 0 0 0 0 0 0 0

28 Extracur 0 0 0 0 0 0 0 0 0

32 Inst Tech 0 0 0 0 0 0 0 0

33 Curriculum 0 0 0 0 0 0 0 0 0

29 Pmt to SD 0 0

31 InstProDev 0 0 0 0 0 0 0 0 0


Total 56,615 0 0 0 0 0 56,615 0 0


PROGRAM 03 - Basic Education - Dropout Reengagement




(0) (1) (2) (3) (4) (5) (7) (8) (9)



25 Pupil M/S 0 0 0 0 0 0 0 0 0

26 Health 2,304,196 0 1,507,061 158,244 638,891 0 0 0 0

27 Teaching 5,296,422 0 2,321,017 1,236,403 1,739,002 0 0 0 0

24 Guid/Coun 0 0 0 0 0 0 0 0 0

21 Supv Inst 269,103 0 124,210 70,932 73,961 0 0 0 0

22 Lrn Resrc 0 0 0 0 0 0 0 0 0

23 Princ Off 0 0 0 0 0 0 0 0 0

28 Extracur 0 0 0 0 0 0 0 0 0

32 Inst Tech 0 0 0 0 0 0 0 0

33 Curriculum 0 0 0 0 0 0 0 0 0

29 Pmt to SD 0 0

31 InstProDev 224,125 0 102,101 65,734 56,290 0 0 0 0


Total 8,093,846 0 4,054,389 1,531,313 2,508,144 0 0 0 0


PROGRAM 21 - Special Education, Supplemental, State




(0) (1) (2) (3) (4) (5) (7) (8) (9)



25 Pupil M/S 0 0 0 0 0 0 0 0 0

26 Health 0 0 0 0 0 0 0 0 0

27 Teaching 322,774 0 0 0 0 0 322,774 0 0

24 Guid/Coun 0 0 0 0 0 0 0 0 0

21 Supv Inst 130,327 0 93,269 5,867 31,191 0 0 0 0

22 Lrn Resrc 0 0 0 0 0 0 0 0 0

23 Princ Off 0 0 0 0 0 0 0 0 0

28 Extracur 0 0 0 0 0 0 0 0 0

32 Inst Tech 0 0 0 0 0 0 0 0

33 Curriculum 0 0 0 0 0 0 0 0 0

29 Pmt to SD 0 0

31 InstProDev 0 0 0 0 0 0 0 0 0


Total 453,101 0 93,269 5,867 31,191 0 322,774 0 0


PROGRAM 22 - Special Education, Infants and Toddlers, State




(0) (1) (2) (3) (4) (5) (7) (8) (9)



25 Pupil M/S 0 0 0 0 0 0 0 0 0

26 Health 0 0 0 0 0 0 0 0 0

27 Teaching 1,170,128 0 0 744,360 425,768 0 0 0 0

21 Supv Inst 0 0 0 0 0 0 0 0 0

22 Lrn Resrc 0 0 0 0 0 0 0 0 0

24 Guid/Coun 0 0 0 0 0 0 0 0 0

29 Pmt to SD 0 0

33 Curriculum 0 0 0 0 0 0 0 0 0

32 Inst Tech 0 0 0 0 0 0 0 0

31 InstProDev 0 0 0 0 0 0 0 0 0


Total 1,170,128 0 0 744,360 425,768 0 0 0 0


PROGRAM 24 - Special Education, Supplemental, Federal




(0) (1) (2) (3) (4) (5) (7) (8) (9)



25 Pupil M/S 0 0 0 0 0 0 0 0 0

26 Health 200,395 0 0 0 0 0 200,395 0 0

27 Teaching 0 0 0 0 0 0 0 0 0

24 Guid/Coun 0 0 0 0 0 0 0 0 0

21 Supv Inst 0 0 0 0 0 0 0 0 0

22 Lrn Resrc 0 0 0 0 0 0 0 0 0

23 Princ Off 0 0 0 0 0 0 0 0 0

32 Inst Tech 0 0 0 0 0 0 0 0

33 Curriculum 0 0 0 0 0 0 0 0 0

29 Pmt to SD 0 0

31 InstProDev 0 0 0 0 0 0 0 0 0


Total 200,395 0 0 0 0 0 200,395 0 0


PROGRAM 29 - Special Education, Other, Federal




(0) (1) (2) (3) (4) (5) (7) (8) (9)



25 Pupil M/S 0 0 0 0 0 0 0 0 0

27 Teaching 2,120,355 0 975,325 160,419 430,677 553,934 0 0 0

28 Extracur 0 0 0 0 0 0 0 0 0

21 Supv Inst 202,249 0 112,192 38,736 51,321 0 0 0 0

22 Lrn Resrc 0 0 0 0 0 0 0 0 0

24 Guid/Coun 40,434 0 24,395 4,764 11,275 0 0 0 0

29 Pmt to SD 0 0

33 Curriculum 0 0 0 0 0 0 0 0 0

32 Inst Tech 0 0 0 0 0 0 0 0

31 InstProDev 28,789 0 23,361 0 5,428 0 0 0 0


Total 2,391,827 0 1,135,273 203,919 498,701 553,934 0 0 0


PROGRAM 31 - Vocational, Basic, State




(0) (1) (2) (3) (4) (5) (7) (8) (9)



25 Pupil M/S 0 0 0 0 0 0 0 0 0

27 Teaching 246,973 0 127,952 0 48,759 70,262 0 0 0

28 Extracur 0 0 0 0 0 0 0 0 0

21 Supv Inst 35,692 0 19,799 6,836 9,057 0 0 0 0

22 Lrn Resrc 0 0 0 0 0 0 0 0 0

24 Guid/Coun 0 0 0 0 0 0 0 0 0

29 Pmt to SD 0 0

33 Curriculum 0 0 0 0 0 0 0 0 0

32 Inst Tech 0 0 0 0 0 0 0 0

31 InstProDev 3,932 0 3,190 0 742 0 0 0 0


Total 286,597 0 150,941 6,836 58,558 70,262 0 0 0


PROGRAM 34 - Middle School Career and Technical Education, State




(0) (1) (2) (3) (4) (5) (7) (8) (9)



25 Pupil M/S 0 0 0 0 0 0 0 0 0

22 Lrn Resrc 0 0 0 0 0 0 0 0 0

24 Guid/Coun 0 0 0 0 0 0 0 0 0

21 Supv Inst 0 0 0 0 0 0 0 0 0

27 Teaching 29,583 0 0 0 0 25,000 4,583 0 0

33 Curriculum 0 0 0 0 0 0 0 0 0

63 Oper Bldg 0 0 0 0 0 0 0 0 0

32 Inst Tech 0 0 0 0 0 0 0 0

29 Pmt to SD 0 0

31 InstProDev 0 0 0 0 0 0 0 0 0


Total 29,583 0 0 0 0 25,000 4,583 0 0

PROGRAM 38 - Vocational, Federal




(0) (1) (2) (3) (4) (5) (7) (8) (9)




63 Oper Bldg 0 0 0 0 0 0 0 0

22 Lrn Resrc 0 0 0 0 0 0 0 0 0

24 Guid/Coun 32,550 0 0 21,528 11,022 0 0 0 0

21 Supv Inst 44,345 0 10,308 20,280 13,757 0 0 0 0

15 Pblc Rltn 0 0 0 0 0 0 0 0 0

29 Pmt to SD 0 0

64 Maintnce 0 0 0 0 0 0 0 0

32 Inst Tech 0 0 0 0 0 0 0 0

33 Curriculum 0 0 0 0 0 0 0 0 0

65 Utilities 0 0 0 0 0

25 Pupil M/S 0 0 0 0 0 0 0 0 0

31 InstProDev 52,852 0 39,471 0 13,381 0 0 0 0

27 Teaching 904,869 0 296,056 310,569 298,244 0 0 0 0

26 Health 0 0 0 0 0 0 0 0 0

Total 1,034,616 0 345,835 352,377 336,404 0 0 0 0



PROGRAM 51 - Disadvantaged (formerly Remediation) ESEA Disadvantaged, Federal




(0) (1) (2) (3) (4) (5) (7) (8) (9)




91 Publ Actv 0 0 0 0 0 0 0 0 0 0

64 Maintnce 0 0 0 0 0 0 0 0

25 Pupil M/S 0 0 0 0 0 0 0 0 0

24 Guid/Coun 0 0 0 0 0 0 0 0 0

27 Teaching 0 0 0 0 0 0 0 0 0

26 Health 0 0 0 0 0 0 0 0 0

21 Supv Inst 0 0 0 0 0 0 0 0 0

15 Pblc Rltn 0 0 0 0 0 0 0 0 0

23 Princ Off 0 0 0 0 0 0 0 0 0 0

22 Lrn Resrc 0 0 0 0 0 0 0 0 0

28 Extracur 0 0 0

33 Curriculum 0 0 0 0 0 0 0 0 0

63 Oper Bldg 0 0 0 0 0 0 0 0

32 Inst Tech 0 0 0 0 0 0 0 0

29 Pmt to SD 0 0

31 InstProDev 132,419 0 113,178 0 9,757 9,484 0 0 0


Total 132,419 0 0 113,178 0 9,757 9,484 0 0 0


PROGRAM 52 - School Improvement, Federal Other Title Grants under ESEA, Federal




(0) (1) (2) (3) (4) (5) (7) (8) (9)



25 Pupil M/S 0 0 0 0 0 0 0 0 0

26 Health 0 0 0 0 0 0 0 0 0

27 Teaching 1,310,247 0 449,246 318,179 285,503 257,319 0 0 0

21 Supv Inst 26,354 0 10,308 8,448 7,598 0 0 0 0

22 Lrn Resrc 0 0 0 0 0 0 0 0 0

24 Guid/Coun 0 0 0 0 0 0 0 0 0

29 Pmt to SD 0 0

33 Curriculum 0 0 0 0 0 0 0 0 0

32 Inst Tech 0 0 0 0 0 0 0 0

31 InstProDev 7,836 0 6,359 0 1,477 0 0 0 0


Total 1,344,437 0 465,913 326,627 294,578 257,319 0 0 0


PROGRAM 55 - Learning Assistance Program (LAP), State




(0) (1) (2) (3) (4) (5) (7) (8) (9)



25 Pupil M/S 0 0 0 0 0 0 0 0 0

26 Health 0 0 0 0 0 0 0 0 0

27 Teaching 211,584 0 147,056 14,006 36,588 13,934 0 0 0

24 Guid/Coun 0 0 0 0 0 0 0 0 0

21 Supv Inst 0 0 0 0 0 0 0 0 0

22 Lrn Resrc 0 0 0 0 0 0 0 0 0

23 Princ Off 0 0 0 0 0 0 0 0 0

32 Inst Tech 0 0 0 0 0 0 0 0

33 Curriculum 0 0 0 0 0 0 0 0 0

29 Pmt to SD 0 0

31 InstProDev 0 0 0 0 0 0 0 0 0


Total 211,584 0 147,056 14,006 36,588 13,934 0 0 0


PROGRAM 58 - Special and Pilot Programs, State




(0) (1) (2) (3) (4) (5) (7) (8) (9)



25 Pupil M/S 0 0 0 0 0 0 0 0 0

27 Teaching 0 0 0 0 0 0 0 0 0

29 Pmt to SD 0 0

21 Supv Inst 0 0 0 0 0 0 0 0 0

22 Lrn Resrc 0 0 0 0 0 0 0 0 0

24 Guid/Coun 0 0 0 0 0 0 0 0 0

33 Curriculum 0 0 0 0 0 0 0 0 0

32 Inst Tech 0 0 0 0 0 0 0 0

31 InstProDev 30,624 0 23,347 0 7,277 0 0 0 0


Total 30,624 0 23,347 0 7,277 0 0 0 0


PROGRAM 64 - Limited English Proficiency, Federal




(0) (1) (2) (3) (4) (5) (7) (8) (9)



25 Pupil M/S 0 0 0 0 0 0 0 0 0

27 Teaching 173,405 0 69,940 0 31,420 72,045 0 0 0

29 Pmt to SD 0 0

21 Supv Inst 12,852 0 0 8,448 4,404 0 0 0 0

22 Lrn Resrc 0 0 0 0 0 0 0 0 0

24 Guid/Coun 0 0 0 0 0 0 0 0 0

33 Curriculum 0 0 0 0 0 0 0 0 0

32 Inst Tech 0 0 0 0 0 0 0 0

31 InstProDev 67,340 0 49,508 0 17,832 0 0 0 0


Total 253,597 0 119,448 8,448 53,656 72,045 0 0 0


PROGRAM 65 - Transitional Bilingual, State




(0) (1) (2) (3) (4) (5) (7) (8) (9)



26 Health 0 0 0 0 0 0 0 0 0

27 Teaching 15,000 0 8,027 2,069 2,273 2,631 0 0 0

29 Pmt to SD 0 0

21 Supv Inst 0 0 0 0 0 0 0 0 0

23 Princ Off 0 0 0 0 0 0 0 0 0

25 Pupil M/S 0 0 0 0 0 0 0 0 0

33 Curriculum 0 0 0 0 0 0 0 0 0

32 Inst Tech 0 0 0 0 0 0 0 0

31 InstProDev 0 0 0 0 0 0 0 0 0


Total 15,000 0 8,027 2,069 2,273 2,631 0 0 0


PROGRAM 73 - Summer School




(0) (1) (2) (3) (4) (5) (7) (8) (9)



25 Pupil M/S 0 0 0 0 0 0 0 0 0

26 Health 0 0 0 0 0 0 0 0 0

27 Teaching 0 0 0 0 0 0 0 0 0

21 Supv Inst 15,678 0 0 10,773 4,905 0 0 0 0

22 Lrn Resrc 0 0 0 0 0 0 0 0 0

24 Guid/Coun 0 0 0 0 0 0 0 0 0

29 Pmt to SD 0 0

33 Curriculum 0 0 0 0 0 0 0 0 0

32 Inst Tech 0 0 0 0 0 0 0 0

31 InstProDev 112,014 0 17,496 0 6,179 88,339 0 0 0


Total 127,692 0 17,496 10,773 11,084 88,339 0 0 0


PROGRAM 74 - Highly Capable




(0) (1) (2) (3) (4) (5) (7) (8) (9)



26 Health 0 0 0 0 0 0 0 0 0

25 Pupil M/S 0 0 0 0 0 0 0 0 0

21 Supv Inst 0 0 0 0 0 0 0 0 0

22 Lrn Resrc 0 0 0 0 0 0 0 0 0

24 Guid/Coun 0 0 0 0 0 0 0 0 0

32 Inst Tech 0 0 0 0 0 0 0 0

33 Curriculum 0 0 0 0 0 0 0 0 0

31 InstProDev 97,931 0 0 0 0 0 97,931 0 0

27 Teaching 0 0 0 0 0 0 0 0 0

29 Pmt to SD 0 0


Total 97,931 0 0 0 0 0 97,931 0 0


PROGRAM 76 - Targeted Assistance, Federal




(0) (1) (2) (3) (4) (5) (7) (8) (9)




64 Maintnce 0 0 0 0 0 0 0 0

91 Publ Actv 0 0 0 0 0 0 0 0 0

68 Insurance 0 0 0

63 Oper Bldg 0 0 0 0 0 0 0 0

26 Health 0 0 0 0 0 0 0 0 0

25 Pupil M/S 0 0 0 0 0 0 0 0 0

28 Extracur 0 0 0 0 0 0 0 0 0

27 Teaching 100,136 0 39,710 32,464 27,962 0 0 0 0

22 Lrn Resrc 0 0 0 0 0 0 0 0 0

21 Supv Inst 0 0 0 0 0 0 0 0 0

24 Guid/Coun 0 0 0 0 0 0 0 0 0

23 Princ Off 0 0 0 0 0 0 0 0 0

32 Inst Tech 0 0 0 0 0 0 0 0

31 InstProDev 0 0 0 0 0 0 0 0 0

62 Grnd Mnt 0 0 0 0 0 0 0 0

33 Curriculum 0 0 0 0 0 0 0 0 0

29 Pmt to SD 0 0

Total 100,136 0 39,710 32,464 27,962 0 0 0 0



PROGRAM 79 - Instructional Programs, Other




(0) (1) (2) (3) (4) (5) (7) (8) (9)



32 Inst Tech 0 0 0 0 0 0 0 0

31 InstProDev 0 0 0 0 0 0 0 0 0

42 Food 0 0 0 0

33 Curriculum 0 0 0 0 0 0 0 0 0

27 Teaching 0 0 0 0 0 0 0 0 0

21 Supv Inst 0 0 0 0 0 0 0 0 0

29 Pmt to SD 0 0

28 Extracur 0 0 0 0 0 0 0 0 0

68 Insurance 0 0 0

91 Publ Actv 20,000 0 0 0 0 0 0 20,000 0 0

65 Utilities 0 0 0 0 0 0 0 0

44 Operation 44,767 0 28,088 16,679 0 0 0 0

63 Oper Bldg 16,242 0 10,932 5,310 0 0 0 0


Total 81,009 0 0 0 39,020 21,989 0 20,000 0 0


PROGRAM 89 - Other Community Services




(0) (1) (2) (3) (4) (5) (7) (8) (9)



75 Mtr Pool 0 0 0 0 0 0 0 0 0 0

74 Warehouse 113,462 0 0 0 74,897 38,565 0 0 0 0

73 Printing 0 0 0 0 0 0 0 0 0 0

85 Debt Expn 0 0

84 Principal 0 0

83 Interest 0 0

25 Pupil M/S 3,018 0 2,456 0 562 0 0 0 0

15 Pblc Rltn 221,594 0 0 90,911 30,183 10,000 88,500 2,000 0

62 Grnd Mnt 525,853 0 248,101 110,477 85,775 80,000 1,500 0

61 Supv Bldg 200,633 0 0 139,722 51,061 3,350 5,000 1,500 0

12 Supt Off 481,779 0 209,729 74,616 81,387 7,500 102,500 6,047 0

11 Bd of Dir 111,000 0 0 0 1,000 90,000 20,000 0

14 HR 620,651 0 146,353 216,269 141,851 26,178 70,000 20,000 0

13 Busns Off 940,866 0 0 632,326 228,540 15,000 65,000 0 0

64 Maintnce 2,110,823 0 0 576,096 215,862 1,133,865 182,000 3,000 0

65 Utilities 1,480,313 0 0 0 0 0 1,480,313 0 0

67 Bldg Secu 50,000 0 0 0 5,000 45,000 0 0

63 Oper Bldg 2,000,774 0 1,267,136 594,638 135,000 3,000 1,000 0

68 Insurance 362,922 0 0 362,922 0

72 Info Sys 1,657,984 0 0 0 483,493 175,908 773,583 225,000 0 0


Total 10,881,672 0 0 358,538 3,803,567 1,669,034 2,196,251 2,799,235 55,047 0


PROGRAM 97 - District-wide Support




(0) (1) (2) (3) (4) (5) (7) (8) (9)



42 Food 0 0 0 0

41 Supervisn 68,137 0 0 46,376 21,761 0 0 0 0

29 Pmt to SD 0 0

44 Operation 1,802,825 0 833,242 493,773 475,810 0 0 0

25 Pupil M/S 0 0 0 0 0 0 0 0 0

49 Transfers 0 0


Total 1,870,962 0 0 0 879,618 515,534 475,810 0 0 0

PROGRAM 98 - School Food Services




(0) (1) (2) (3) (4) (5) (7) (8) (9)




52 Operation 1,643,468 0 1,063,019 513,949 46,500 20,000 0 0

51 Supervisn 374,604 0 0 220,522 89,082 30,000 30,000 5,000 0

25 Pupil M/S 0 0 0 0 0 0 0 0 0

59 Transfers 0 0

56 Insurance 40,819 40,819

53 Maintnce 557,505 0 168,341 70,864 138,300 180,000 0 0

29 Pmt to SD 0 0

Total 2,616,396 0 0 0 1,451,882 673,895 214,800 270,819 5,000 0




(0) (1) (2) (3) (4) (5) (7) (8) (9)


PROGRAM 99 - Pupil Transportation


Run: 8/22/2017 3:54:09 PMFY 2017-2018


SALARY EXHIBIT -- CERTIFICATED EMPLOYEES

Form F-195 Page 1 of 27

01-24-420 COUNSELOR 14.700 69,282 48,844 59,019.46 867,586

01-24-001 SICK LEAVE 0.000 0 0 0.00 4,073

01-24-421 COUNSELOR SUPPLEMENTAL NOT TIME 0.000 0 0 0.00 195,902

01-23-230 SECONDARY PRINCIPAL 3.000 135,417 124,193 127,934.33 383,803

01-23-212 ELEMENTARY PRINCIPAL SUPPLEMENTAL DAYS & HOURS 0.000 0 0 0.00 37,703

01-23-210 ELEMENTARY PRINCIPAL 5.000 118,873 110,992 117,296.80 586,484

01-23-242 SECONDARY VICE PRINCIPAL SUPPLEMENTAL DAYS & HOURS 0.000 0 0 0.00 36,187

01-23-240 SECONDARY VICE PRINCIPAL 4.000 113,946 108,520 111,672.50 446,690

01-23-232 SECONDARY PRINCIPAL SUPPLEMENTAL DAYS & HOURS 0.000 0 0 0.00 24,099

01-23-001 SICK LEAVE 0.000 0 0 0.00 7,394

ACTIVITY CODE 23 TOTAL 12.000 1,522,360

01-22-410 LIBRARY MEDIA SPECIALIST 5.967 69,282 41,336 62,927.94 375,491

01-22-001 SICK LEAVE 0.000 0 0 0.00 5,232

01-22-412 LIBRARY MEDIA SPECIALIST SUPPLEMENTAL DAYS & HOURS 0.000 0 0 0.00 19,610

01-22-411 LIBRARY MEDIA SPECIALIST SUPPLEMENTAL NOT TIME 0.000 0 0 0.00 84,786

ACTIVITY CODE 22 TOTAL 5.967 485,119

01-21-121DEPUTY/ASSISTANT SUPERINTENDENT SUPPLEMENTAL NOT TIME 0.000 0 0 0.00 1,080

01-21-120 DEPUTY/ASSISTANT SUPERINTENDENT 1.000 137,785 137,785 137,785.00 137,785

01-21-005 OTHER SALARY ITEMS 0.000 0 0 0.00 7,488

01-21-132OTHER DISTRICT ADMINISTRATOR SUPPLEMENTAL DAYS & HOURS 0.000 0 0 0.00 7,645

01-21-130 OTHER DISTRICT ADMINISTRATOR 1.000 121,758 121,758 121,758.00 121,758



ACTIVITY CODE TITLE OF POSITION FTE 1/, 3/ HIGH ANNUAL RATE

LOW ANNUAL RATE

AVERAGE ANNUAL RATE

TOTAL ANNUAL SALARY 2/






01-31-312ELEMENTARY HOMEROOM TEACHER SUPPLEMENTAL DAYS & HOURS 0.000 0 0 0.00 242,086

01-28-330 OTHER TEACHER 0.600 47,108 47,108 47,108.33 28,265


01-28-331 OTHER TEACHER SUPPLEMENTAL NOT TIME 0.000 0 0 0.00 6,382

01-28-510 EXTRACURRICULAR 1.000 116,225 116,225 116,225.00 116,225


01-27-320 SECONDARY TEACHER 90.216 69,282 37,724 54,067.76 4,877,777

01-27-321 SECONDARY TEACHER SUPPLEMENTAL NOT TIME 0.000 0 0 0.00 1,135,964

01-27-322 SECONDARY TEACHER SUPPLEMENTAL DAYS & HOURS 0.000 0 0 0.00 16,649



01-27-001 SICK LEAVE 0.000 0 0 0.00 272,111

01-27-311 ELEMENTARY HOMEROOM TEACHER SUPPLEMENTAL NOT TIME 0.000 0 0 0.00 1,904,303

01-27-310 ELEMENTARY HOMEROOM TEACHER 154.521 69,282 37,253 54,517.60 8,424,114


01-26-471 NURSE SUPPLEMENTAL NOT TIME 0.000 0 0 0.00 35,396

01-26-470 NURSE 3.000 66,338 44,409 52,252.33 156,757

01-26-001 SICK LEAVE 0.000 0 0 0.00 2,914



01-24-422 COUNSELOR SUPPLEMENTAL DAYS & HOURS 0.000 0 0 0.00 30,545




LOW ANNUAL RATE

AVERAGE ANNUAL RATE





Form F-195 Page 3 of 27 GF9-201-01

01-31-332 OTHER TEACHER SUPPLEMENTAL DAYS & HOURS 0.000 0 0 0.00 4,307

01-31-412 LIBRARY MEDIA SPECIALIST SUPPLEMENTAL DAYS & HOURS 0.000 0 0 0.00 15,778

01-31-422 COUNSELOR SUPPLEMENTAL DAYS & HOURS 0.000 0 0 0.00 26,508


01-31-330 OTHER TEACHER 1.754 69,282 60,494 64,263.97 112,719


01-31-472 NURSE SUPPLEMENTAL DAYS & HOURS 0.000 0 0 0.00 4,790


2/ Except for subtotals and totals, total annual salary must equal FTE times average annual salary rate.

3/ Use three decimal places.

1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than 1.000 FTE. Include state institutions staff.

PROGRAM TOTAL 285.758 21,597,481



LOW ANNUAL RATE

AVERAGE ANNUAL RATE





Form F-195 Page 4 of 27 GF9-201-02




02-27-321 SECONDARY TEACHER SUPPLEMENTAL NOT TIME 0.000 0 0 0.00 42,311

02-27-310 ELEMENTARY HOMEROOM TEACHER 2.231 69,282 36,758 62,632.90 139,734

02-27-311 ELEMENTARY HOMEROOM TEACHER SUPPLEMENTAL NOT TIME 0.000 0 0 0.00 59,603

02-27-320 SECONDARY TEACHER 5.169 69,282 48,848 61,722.96 319,046


02-23-210 ELEMENTARY PRINCIPAL 1.000 124,193 124,193 124,193.00 124,193

02-23-212 ELEMENTARY PRINCIPAL SUPPLEMENTAL DAYS & HOURS 0.000 0 0 0.00 7,798


PROGRAM TOTAL 8.400 706,457






LOW ANNUAL RATE

AVERAGE ANNUAL RATE





Form F-195 Page 5 of 27 GF9-201-03





**** NO CERTIFICATED SALARY DATA FOR THIS PROGRAM ****


LOW ANNUAL RATE

AVERAGE ANNUAL RATE






21-27-310 ELEMENTARY HOMEROOM TEACHER 19.163 69,282 37,724 55,059.44 1,055,104


21-27-001 SICK LEAVE 0.000 0 0 0.00 20,428






21-26-461 PSYCHOLOGIST SUPPLEMENTAL NOT TIME 0.000 0 0 0.00 89,594

21-26-460 PSYCHOLOGIST 5.900 69,282 62,344 67,251.02 396,781

21-26-481 PHYSICAL THERAPIST SUPPLEMENTAL NOT TIME 0.000 0 0 0.00 14,064

21-26-480 PHYSICAL THERAPIST 1.000 62,285 62,285 62,285.00 62,285

21-26-452COMMUNICATIONS DISORDER SPEC SUPPLEMENTAL DAYS & HOURS 0.000 0 0 0.00 12,847

21-26-431 OCCUPATIONAL THERAPIST SUPPLEMENTAL NOT TIME 0.000 0 0 0.00 12,246


21-26-430 OCCUPATIONAL THERAPIST 1.000 62,344 62,344 62,344.00 62,344

21-26-451 COMMUNICATIONS DISORDER SPEC SUPPLEMENTAL NOT TIME 0.000 0 0 0.00 131,639

21-26-450 COMMUNICATIONS DISORDER SPECIALIST 9.817 69,283 44,285 59,384.84 582,981

21-26-432 OCCUPATIONAL THERAPIST SUPPLEMENTAL DAYS & HOURS 0.000 0 0 0.00 12,457







LOW ANNUAL RATE

AVERAGE ANNUAL RATE





Form F-195 Page 7 of 27 GF9-201-21



21-31-452COMMUNICATIONS DISORDER SPEC SUPPLEMENTAL DAYS & HOURS 0.000 0 0 0.00 17,814


21-31-482 PHYSICAL THERAPIST SUPPLEMENTAL DAYS & HOURS 0.000 0 0 0.00 1,903

21-31-462 PSYCHOLOGIST SUPPLEMENTAL DAYS & HOURS 0.000 0 0 0.00 12,124

21-31-432 OCCUPATIONAL THERAPIST SUPPLEMENTAL DAYS & HOURS 0.000 0 0 0.00 2,070


PROGRAM TOTAL 49.300 4,054,389






LOW ANNUAL RATE

AVERAGE ANNUAL RATE





Form F-195 Page 8 of 27 GF9-201-22









LOW ANNUAL RATE

AVERAGE ANNUAL RATE





Form F-195 Page 9 of 27 GF9-201-24







LOW ANNUAL RATE

AVERAGE ANNUAL RATE





Form F-195 Page 10 of 27 GF9-201-29







LOW ANNUAL RATE

AVERAGE ANNUAL RATE





Form F-195 Page 11 of 27 GF9-201-31


31-31-422 COUNSELOR SUPPLEMENTAL DAYS & HOURS 0.000 0 0 0.00 608






31-24-420 COUNSELOR 0.300 66,338 66,338 66,336.67 19,901

31-24-421 COUNSELOR SUPPLEMENTAL NOT TIME 0.000 0 0 0.00 4,494











LOW ANNUAL RATE

AVERAGE ANNUAL RATE





Form F-195 Page 12 of 27 GF9-201-34

















LOW ANNUAL RATE

AVERAGE ANNUAL RATE





Form F-195 Page 13 of 27 GF9-201-38







LOW ANNUAL RATE

AVERAGE ANNUAL RATE





Form F-195 Page 14 of 27 GF9-201-51

















LOW ANNUAL RATE

AVERAGE ANNUAL RATE





Form F-195 Page 15 of 27 GF9-201-52

52-31-331 OTHER TEACHER SUPPLEMENTAL NOT TIME 0.000 0 0 0.00 707

52-31-332 OTHER TEACHER SUPPLEMENTAL DAYS & HOURS 0.000 0 0 0.00 96


52-31-330 OTHER TEACHER 0.045 69,282 69,282 69,600.00 3,132








LOW ANNUAL RATE

AVERAGE ANNUAL RATE





Form F-195 Page 16 of 27 GF9-201-55















LOW ANNUAL RATE

AVERAGE ANNUAL RATE





Form F-195 Page 17 of 27 GF9-201-58









LOW ANNUAL RATE

AVERAGE ANNUAL RATE





Form F-195 Page 18 of 27 GF9-201-64



64-31-330 OTHER TEACHER 0.343 56,142 45,053 49,349.85 16,927








LOW ANNUAL RATE

AVERAGE ANNUAL RATE





Form F-195 Page 19 of 27 GF9-201-65



65-31-332 OTHER TEACHER SUPPLEMENTAL DAYS & HOURS 0.000 0 0 0.00 1,641







65-27-330 OTHER TEACHER 1.146 56,142 45,053 53,962.48 61,841








LOW ANNUAL RATE

AVERAGE ANNUAL RATE





Form F-195 Page 20 of 27 GF9-201-73









LOW ANNUAL RATE

AVERAGE ANNUAL RATE





Form F-195 Page 21 of 27 GF9-201-74



74-31-330 OTHER TEACHER 0.201 69,282 69,282 69,283.58 13,926








LOW ANNUAL RATE

AVERAGE ANNUAL RATE





Form F-195 Page 22 of 27 GF9-201-76







LOW ANNUAL RATE

AVERAGE ANNUAL RATE





Form F-195 Page 23 of 27 GF9-201-79









LOW ANNUAL RATE

AVERAGE ANNUAL RATE





Form F-195 Page 24 of 27 GF9-201-89







LOW ANNUAL RATE

AVERAGE ANNUAL RATE





Form F-195 Page 25 of 27 GF9-201-97





97-14-131 OTHER DISTRICT ADMINISTRATOR SUPPLEMENTAL NOT TIME 0.000 0 0 0.00 1,080



97-12-111 SUPERINTENDENT SUPPLEMENTAL NOT TIME 0.000 0 0 0.00 4,500

97-12-110 SUPERINTENDENT 1.000 182,587 182,587 182,587.00 182,587








LOW ANNUAL RATE

AVERAGE ANNUAL RATE





Form F-195 Page 26 of 27 GF9-201-98







LOW ANNUAL RATE

AVERAGE ANNUAL RATE





Form F-195 Page 27 of 27 GF9-201-99







LOW ANNUAL RATE

AVERAGE ANNUAL RATE


Run: 8/22/2017 3:54:10 PMFY 2017-2018


SALARY EXHIBIT -- CLASSIFIED EMPLOYEES


01-25-970 SERVICE WORKERS 0.535 1,113.00 15.87 15.87 15.87 17,663

01-25-973 SERVICE WORKERS NOT TIME 0.000 0.00 0.00 0.00 0.00 632


01-24-940 OFFICE/CLERICAL 0.808 1,680.14 24.21 20.79 21.42 35,996

01-24-001 SICK LEAVE 0.000 0.00 0.00 0.00 0.00 2,454

01-24-943 OFFICE/CLERICAL NOT TIME 0.000 0.00 0.00 0.00 0.00 1,830


01-23-913 AIDES NOT TIME 0.000 0.00 0.00 0.00 0.00 2,820

01-23-940 OFFICE/CLERICAL 13.995 29,108.75 23.61 17.74 21.46 624,563


01-23-910 AIDES 0.857 1,784.00 21.12 21.12 21.12 37,678

01-23-993 DIRECTOR/SUPERVISOR NOT TIME 0.000 0.00 0.00 0.00 0.00 2,558

01-23-990 DIRECTOR/SUPERVISOR 3.132 6,512.00 34.92 30.45 32.68 212,812

01-23-005 OTHER SALARY ITEMS 0.000 0.00 0.00 0.00 0.00 19,757

01-23-001 SICK LEAVE 0.000 0.00 0.00 0.00 0.00 49,015


01-22-910 AIDES 5.321 11,063.25 20.25 18.14 19.30 213,516

01-22-001 SICK LEAVE 0.000 0.00 0.00 0.00 0.00 18,406

01-22-913 AIDES NOT TIME 0.000 0.00 0.00 0.00 0.00 12,260


01-21-940 OFFICE/CLERICAL 2.882 5,994.75 31.27 18.18 24.92 149,369




ACTIVITY CODE TITLE OF POSITION FTE 1/, 3/ NUMBER OF HOURS

HIGH HOURLY RATE

LOW HOURLY RATE

AVERAGE HOURLY RATE





Form F-195 Page 2 of 28 GF9-301-01

01-32-980 TECHNICAL 3.000 6,240.00 35.52 33.24 34.00 212,160


01-28-940 OFFICE/CLERICAL 0.624 1,296.75 23.61 23.61 23.61 30,616





01-27-001 SICK LEAVE 0.000 0.00 0.00 0.00 0.00 201,924

01-27-940 OFFICE/CLERICAL 5.431 11,296.50 18.64 16.73 17.84 201,561


01-27-910 AIDES 19.190 39,909.08 20.25 14.76 18.09 722,129

01-27-913 AIDES NOT TIME 0.000 0.00 0.00 0.00 0.00 40,084


01-26-913 AIDES NOT TIME 0.000 0.00 0.00 0.00 0.00 1,361

01-26-005 OTHER SALARY ITEMS 0.000 0.00 0.00 0.00 0.00 509

01-26-910 AIDES 0.580 1,205.80 18.47 18.47 18.47 22,271

01-26-963 PROFESSIONAL NOT TIME 0.000 0.00 0.00 0.00 0.00 881

01-26-960 PROFESSIONAL 0.485 1,007.93 24.93 24.93 24.93 25,128



1/ A full-time equivalent is considered to be 2080 hours. When less than 2080 hours, divide the amount of hours by 2080 to determine FTE. No employee can be more than 1.000 FTE. Include state institutions and vocationally-technical staff.



HIGH HOURLY RATE

LOW HOURLY RATE

AVERAGE HOURLY RATE






2/ Except for subtotals and totals, total annual salary must equal the number of hours times the average hourly rate of pay.





Form F-195 Page 4 of 28 GF9-301-02

02-27-960 PROFESSIONAL 3.925 8,165.53 44.00 0.46 29.41 240,166

02-27-943 OFFICE/CLERICAL NOT TIME 0.000 0.00 0.00 0.00 0.00 999

02-27-940 OFFICE/CLERICAL 0.767 1,596.00 17.40 17.40 17.40 27,770



02-23-940 OFFICE/CLERICAL 1.534 3,192.00 21.54 21.12 21.33 68,085


02-22-960 PROFESSIONAL 0.069 144.28 30.00 30.00 30.00 4,329








HIGH HOURLY RATE

LOW HOURLY RATE

AVERAGE HOURLY RATE





Form F-195 Page 5 of 28 GF9-301-03





**** NO CLASSIFIED SALARY DATA FOR THIS PROGRAM ****


HIGH HOURLY RATE

LOW HOURLY RATE

AVERAGE HOURLY RATE





Form F-195 Page 6 of 28 GF9-301-21

21-31-910 AIDES 1.160 2,411.50 26.08 25.33 25.71 61,988

21-31-913 AIDES NOT TIME 0.000 0.00 0.00 0.00 0.00 3,746


21-27-910 AIDES 29.503 61,369.90 23.72 16.44 17.70 1,085,980


21-27-913 AIDES NOT TIME 0.000 0.00 0.00 0.00 0.00 64,148

21-27-001 SICK LEAVE 0.000 0.00 0.00 0.00 0.00 61,286


21-26-963 PROFESSIONAL NOT TIME 0.000 0.00 0.00 0.00 0.00 3,736

21-26-960 PROFESSIONAL 1.210 2,516.57 26.69 23.96 25.75 64,810

21-26-983 TECHNICAL NOT TIME 0.000 0.00 0.00 0.00 0.00 2,643

21-26-980 TECHNICAL 0.638 1,326.50 26.65 26.65 26.65 35,351

21-26-001 SICK LEAVE 0.000 0.00 0.00 0.00 0.00 1,568

21-26-910 AIDES 1.181 2,457.88 21.51 16.76 19.27 47,362

21-26-913 AIDES NOT TIME 0.000 0.00 0.00 0.00 0.00 2,774


21-21-940 OFFICE/CLERICAL 1.415 2,941.54 22.86 21.75 22.35 65,737

21-21-001 SICK LEAVE 0.000 0.00 0.00 0.00 0.00 1,568







HIGH HOURLY RATE

LOW HOURLY RATE

AVERAGE HOURLY RATE











Form F-195 Page 8 of 28 GF9-301-22


22-21-940 OFFICE/CLERICAL 0.085 176.00 22.86 22.86 22.86 4,023

22-21-001 SICK LEAVE 0.000 0.00 0.00 0.00 0.00 1,568








HIGH HOURLY RATE

LOW HOURLY RATE

AVERAGE HOURLY RATE





Form F-195 Page 9 of 28 GF9-301-24

24-27-910 AIDES 16.755 34,859.42 19.59 16.44 18.15 632,577

24-27-913 AIDES NOT TIME 0.000 0.00 0.00 0.00 0.00 31,044

24-27-001 SICK LEAVE 0.000 0.00 0.00 0.00 0.00 78,670









HIGH HOURLY RATE

LOW HOURLY RATE

AVERAGE HOURLY RATE





Form F-195 Page 10 of 28 GF9-301-29







HIGH HOURLY RATE

LOW HOURLY RATE

AVERAGE HOURLY RATE





Form F-195 Page 11 of 28 GF9-301-31

31-27-910 AIDES 2.852 5,936.00 19.59 18.84 19.07 113,214

31-27-983 TECHNICAL NOT TIME 0.000 0.00 0.00 0.00 0.00 9,090

31-27-913 AIDES NOT TIME 0.000 0.00 0.00 0.00 0.00 5,651

31-27-980 TECHNICAL 0.500 1,040.00 31.22 31.22 31.22 32,464


31-24-940 OFFICE/CLERICAL 0.104 217.45 20.79 20.79 20.79 4,521




31-21-940 OFFICE/CLERICAL 0.736 1,530.00 23.61 23.61 23.61 36,123








HIGH HOURLY RATE

LOW HOURLY RATE

AVERAGE HOURLY RATE





Form F-195 Page 12 of 28 GF9-301-34


34-21-940 OFFICE/CLERICAL 0.130 270.00 23.61 23.61 23.61 6,375








HIGH HOURLY RATE

LOW HOURLY RATE

AVERAGE HOURLY RATE





Form F-195 Page 13 of 28 GF9-301-38







HIGH HOURLY RATE

LOW HOURLY RATE

AVERAGE HOURLY RATE





Form F-195 Page 14 of 28 GF9-301-51

51-27-910 AIDES 7.919 16,478.13 19.59 16.19 17.99 296,488

51-27-913 AIDES NOT TIME 0.000 0.00 0.00 0.00 0.00 14,081


51-24-940 OFFICE/CLERICAL 0.411 855.41 24.21 24.21 24.21 20,710




51-21-940 OFFICE/CLERICAL 0.451 937.33 21.75 20.71 20.88 19,568








HIGH HOURLY RATE

LOW HOURLY RATE

AVERAGE HOURLY RATE





Form F-195 Page 15 of 28 GF9-301-52







HIGH HOURLY RATE

LOW HOURLY RATE

AVERAGE HOURLY RATE





Form F-195 Page 16 of 28 GF9-301-55

55-27-913 AIDES NOT TIME 0.000 0.00 0.00 0.00 0.00 14,845

55-27-910 AIDES 7.994 16,621.01 19.59 16.44 18.25 303,334


55-21-940 OFFICE/CLERICAL 0.189 393.75 20.71 20.71 20.71 8,155









HIGH HOURLY RATE

LOW HOURLY RATE

AVERAGE HOURLY RATE





Form F-195 Page 17 of 28 GF9-301-58









HIGH HOURLY RATE

LOW HOURLY RATE

AVERAGE HOURLY RATE





Form F-195 Page 18 of 28 GF9-301-64







HIGH HOURLY RATE

LOW HOURLY RATE

AVERAGE HOURLY RATE





Form F-195 Page 19 of 28 GF9-301-65


65-21-940 OFFICE/CLERICAL 0.189 393.75 20.71 20.71 20.71 8,155








HIGH HOURLY RATE

LOW HOURLY RATE

AVERAGE HOURLY RATE





Form F-195 Page 20 of 28 GF9-301-73









HIGH HOURLY RATE

LOW HOURLY RATE

AVERAGE HOURLY RATE





Form F-195 Page 21 of 28 GF9-301-74


74-21-940 OFFICE/CLERICAL 0.216 450.00 22.86 22.86 22.86 10,287








HIGH HOURLY RATE

LOW HOURLY RATE

AVERAGE HOURLY RATE





Form F-195 Page 22 of 28 GF9-301-76







HIGH HOURLY RATE

LOW HOURLY RATE

AVERAGE HOURLY RATE





Form F-195 Page 23 of 28 GF9-301-79

79-27-980 TECHNICAL 0.500 1,040.00 31.22 31.22 31.22 32,464








HIGH HOURLY RATE

LOW HOURLY RATE

AVERAGE HOURLY RATE





Form F-195 Page 24 of 28 GF9-301-89

89-63-970 SERVICE WORKERS 0.255 530.40 20.61 20.61 20.61 10,932



89-44-973 SERVICE WORKERS NOT TIME 0.000 0.00 0.00 0.00 0.00 1,240

89-44-970 SERVICE WORKERS 0.633 1,318.50 20.40 15.74 18.31 24,142








HIGH HOURLY RATE

LOW HOURLY RATE

AVERAGE HOURLY RATE






97-62-930 LABORERS 2.508 5,216.00 27.35 24.71 26.06 135,939


97-62-933 LABORERS NOT TIME 0.000 0.00 0.00 0.00 0.00 1,359

97-62-970 SERVICE WORKERS 2.000 4,160.00 23.75 21.93 22.84 95,014




97-61-940 OFFICE/CLERICAL 1.000 2,080.00 21.54 21.54 21.54 44,803



97-15-960 PROFESSIONAL 1.000 2,080.00 42.68 42.68 42.68 88,777


97-14-940 OFFICE/CLERICAL 4.540 9,444.00 31.43 18.09 22.34 210,984



97-13-940 OFFICE/CLERICAL 7.000 14,560.00 29.01 24.89 26.41 384,530






97-12-940 OFFICE/CLERICAL 1.000 2,080.00 35.03 35.03 35.03 72,864




HIGH HOURLY RATE

LOW HOURLY RATE

AVERAGE HOURLY RATE





Form F-195 Page 26 of 28 GF9-301-97


97-74-970 SERVICE WORKERS 1.495 3,110.00 25.18 19.92 23.44 72,892



97-72-940 OFFICE/CLERICAL 1.000 2,080.00 19.21 19.21 19.21 39,957


97-72-980 TECHNICAL 5.000 10,400.00 33.24 24.78 30.01 312,125




97-64-920 CRAFTS/TRADES 8.000 16,640.00 34.04 23.60 29.81 496,101



97-63-970 SERVICE WORKERS 28.061 58,367.60 25.95 18.67 21.02 1,227,154








HIGH HOURLY RATE

LOW HOURLY RATE

AVERAGE HOURLY RATE





Form F-195 Page 27 of 28 GF9-301-98

98-44-973 SERVICE WORKERS NOT TIME 0.000 0.00 0.00 0.00 0.00 40,127

98-44-970 SERVICE WORKERS 18.828 39,160.50 21.15 15.13 17.67 691,933












HIGH HOURLY RATE

LOW HOURLY RATE

AVERAGE HOURLY RATE





Form F-195 Page 28 of 28 GF9-301-99


99-53-920 CRAFTS/TRADES 3.000 6,240.00 28.91 23.57 25.83 161,179



99-52-950 OPERATORS 16.789 34,916.27 23.90 20.55 22.67 791,713

99-52-953 OPERATORS NOT TIME 0.000 0.00 0.00 0.00 0.00 43,281




99-51-953 OPERATORS NOT TIME 0.000 0.00 0.00 0.00 0.00 3,312

99-51-940 OFFICE/CLERICAL 1.654 3,440.00 21.54 21.34 22.20 76,354


99-51-950 OPERATORS 0.846 1,760.00 25.07 25.07 25.07 44,123









HIGH HOURLY RATE

LOW HOURLY RATE

AVERAGE HOURLY RATE



SUMMARY OF GENERAL FUND EXPENDITURES BY OBJECT OF EXPENDITURE

FY 2017-2018 Run: 8/22/2017 3:54:12 PM


100.0071,271,182100.0066,645,360100.0060,189,718

0.0000.1494,0000.33198,589

0.1175,2970.21140,5660.25151,512

5.684,051,2207.575,047,18210.336,219,289

9.967,100,0749.536,353,8744.812,894,909

24.2517,283,86923.3915,591,06023.7714,305,867

18.7813,384,36417.2311,479,76817.7310,671,533

41.2229,376,35841.9227,938,91042.7825,748,020

XXXXX0XXXXX0XXXXX0

XXXXX0XXXXX0XXXXX0

TOTAL EXPENDITURES

(9) Capital Outlay

(8) Travel

(7) Purchased Services

(5) Supplies and Materials

(4) Employee Benefits and Payroll Taxes

(3) Classified Salaries

(2) Certificated Salaries

(1) Credit Transfers

(0) Debit Transfers

(6)% of Total

(5) Budget 2017-2018

(4) % ofTotal

(3)Budget2016-2017

(2)% ofTotal

(1)Actual2015-2016Object of Expenditure


SUMMARY OF GENERAL FUND EXPENDITURES BY ACTIVITY

Run: 8/22/2017 3:54:13 PMFY 2017-2018


0.0000.0000.000

0.0000.0000.000

0.0000.0000.000

0.16113,4620.17116,3850.18105,334

0.0000.0000.000

2.331,657,9842.321,543,9992.131,283,766

0.51362,9220.48317,2460.52312,254

0.0750,0000.0850,0000.0847,254

2.081,480,3132.331,550,0002.201,326,697

2.962,110,8232.591,727,1792.021,216,176

2.832,017,0162.821,882,1873.141,892,058

0.74525,8530.65435,5940.75452,713

0.0000.0000.000

0.0640,8190.0745,0000.0741,375

0.78557,5050.81540,7920.70422,238

2.311,643,4681.951,297,7322.131,281,513

0.0000.0000.000

2.591,847,5923.072,046,3963.532,124,911

0.0000.0000.18108,871

12.859,161,24412.718,469,36113.668,221,733

1.02728,0001.10732,2270.59353,883

1.421,010,1821.48985,4731.33800,049

2.151,531,8642.071,380,2693.592,161,668

4.162,964,3633.952,629,1893.962,381,417

0.0532,7770.0531,0790.0424,778

2.391,704,8342.361,570,9152.401,443,277

1.671,189,2241.711,140,2091.701,021,498

58.3241,567,42858.4938,978,73456.9034,245,713

0.0000.0000.000

1.521,085,4111.571,046,4511.55932,380

56.8040,482,01756.9237,932,28355.3533,313,333

84 | Principal

83 | Interest

75 | Mtr Pool

74 | Warehouse

73 | Printing

72 | Info Sys

68 | Insurance

67 | Bldg Secu

65 | Utilities

64 | Maintnce

63 | Oper Bldg

62 | Grnd Mnt

59 | Transfers

56 | Insurance

53 | Maintnce

52 | Operation

49 | Transfers

44 | Operation

42 | Food

OTHER SUPPORT ACTIVITIES

TOTAL TEACHING SUPPORT

33 | Curriculum

32 | Inst Tech

31 | InstProDev

26 | Health

25 | Pupil M/S

24 | Guid/Coun

22 | Lrn Resrc

TEACHING SUPPORT

TOTAL TEACHING ACTIVITIES

29 | Pmt to SD

28 | Extracur

27 | Teaching

TEACHING ACTIVITIES

(6)% of Total

(5) Budget 2017-2018

(4) % ofTotal

(3)Budget2016-2017

(2)% ofTotal

(1)Actual2015-2016


SUMMARY OF GENERAL FUND EXPENDITURES BY ACTIVITY



100.0071,271,182100.0066,645,360100.0060,189,718

6.124,360,2836.154,096,3576.293,786,722

0.28200,6330.31207,6640.35211,269

0.53374,6040.53354,9900.46276,479

0.1068,1370.0959,4130.0848,128

1.881,341,0191.831,217,0721.911,148,075

0.31221,5940.33217,9970.26156,764

0.87620,6510.86574,3070.87523,838

1.32940,8661.36907,5471.45875,098

0.68481,7790.67446,3670.72433,633

0.16111,0000.17111,0000.19113,438

5.273,754,4705.293,528,3985.423,261,357

5.273,754,4705.293,528,3985.423,261,357

17.4412,427,75717.3611,572,51017.7310,674,193

0.0320,0000.0320,0000.1059,032

0.0000.0000.000

TOTAL EXPENDITURES

TOTAL CENTRAL ADMINISTRATION

61 | Supv Bldg

51 | Supervisn

41 | Supervisn

21 | Supv Inst

15 | Pblc Rltn

14 | HR

13 | Busns Off

12 | Supt Off

11 | Bd of Dir

CENTRAL ADMINISTRATION

TOTAL UNIT ADMINISTRATION

23 | Princ Off

UNIT ADMINISTRATION

TOTAL OTHER SUPPORT ACTIVITIES

91 | Publ Actv

85 | Debt Expn

(6)% of Total

(5) Budget 2017-2018

(4) % ofTotal

(3)Budget2016-2017

(2)% ofTotal

(1)Actual2015-2016

Run: 8/22/2017 3:54:14 PM


FY 2017-2018


PART I: LOCAL PROPERTY TAX COLLECTIONS

8,852,076

5,262,12354.839,597,1602,8409,600,000

3,589,95345.177,947,6492,3517,950,000

1100 TOTAL LOCAL TAXES:

Spring 2018

Fall 2017

(5)Amount Budgeted(Col.3 x Col.4)

(4)Collection % 1/

(3)Net Levy Amount(Col.1 - Col.2)

(2)Est. Timber Levy

(1)Excess Levy Amount

PART II: TIMBER EXCISE TAX

2,840

2,840100.002,8402.6921,054,806

XXXXX0.002,3512.2291,054,806

1500 TIMBER EXCISE TAXES:

Spring 2018

Fall 2017


(4)Collection %

(3)Est Timber Levy(Col.1 x Col.2)

(2)$ Per Thousand /2

(1)Timber AssessedValuation /3

Local property tax collections (Account 1100) should include revenue anticipated to be received in cash during the fiscal year. Estimation for the Timber Excise Tax collection (Revenue Account 1500) is necessary to estimate the Net Excess Levy Collection. The Net Excess Levy equals the Excess Levy Amount minus the sum of the Timber Levy.

3/ Use 50% timber assessed valuation or 80% Assessed Valuation of Timber Roll.

2/ Dollars per thousand is same as dollars per thousand used for excess levy (use a three-decimal rate).

1/ The fall and spring collection percentages should be based on the most recent three-year history of tax collection percentages.

REVENUE WORK SHEET--GENERAL FUND--LOCAL EXCESS LEVIES AND TIMBER EXCISE TAX


GENERAL FUND - LONG-TERM FINANCING - CONDITIONAL SALES CONTRACTS AND NOTES 1/

Run: 8/22/2017 3:54:15 PMFY 2017-2018


3/ Budget as part of Program 97, Districtwide Support, Activity 83, Other Interest, or Activity 84, Debt Principal, as appropriate.

4/ Budget as Other Financing Source in Revenue Account 9500 on page GF4.

1/ Please refer to the Accounting Manual for School Districts, Chapter 3, page 24 for further information.

2/ Budget expenditure(s) in appropriate program matrix pages.

A. TOTAL 0 0 0 0

0 0 0 0 0

A. (1)Assets Purchased by CONDITIONALSALES CONTRACTS (RCW 28A.335.170)in prior years

(2)Length ofContract(months)

(3)OutstandingBalance atSept 1,2017

(4)PrincipalPayments inFY 2017-2018

(5)InterestPayments inFY 2017-2018

(6)OutstandingBalance atAug 31, 2018(Col.3-Col.4)

B. TOTAL 0 0 0 0 4/

0 0 0 0 0

B. Assets to be purchased byCONDITIONAL SALES CONTRACTSAND NOTES in new FY

Length ofContract(months)

Amount of Contract Purchase less Down Pmts 2/

Prin. Pmts. in FY 2017-2018

InterestPayments inFY 2017-2018

Long-Term Financing Rev. Acct 9500 (Col.3)

C. TOTAL for Both Sections (A+B) 0 3/ 0 3/ 0

Run: 8/22/2017 3:54:16 PM

Oak Harbor School District No. 201

FY 2017-2018

SUMMARY OF FTE CERTIFICATED AND CLASSIFIED STAFF COUNTS BY ACTIVITY


0.350.8650.000.000

2.546.2931.345.000

0.401.0000.000.000

1.834.5400.271.000

3.639.0000.000.000

0.401.0000.271.000

7.8819.5183.4713.000

7.8819.5183.4713.000

35.7588.5690.000.000

0.601.4950.000.000

2.837.0000.000.000

3.238.000XXXXXXXXXX

11.4328.316XXXXXXXXXX

1.824.508XXXXXXXXXX

1.213.000XXXXXXXXXX



6.2615.50212.0345.027

1.213.000XXXXXXXXXX

0.471.1600.893.343

1.654.0945.5320.717

0.220.5350.000.000

0.531.3234.0115.000

2.185.3901.595.967

38.7395.96082.63309.337

0.250.6240.431.600

38.4895.33682.20307.737

41 | Supervision - Nutrition Services

21 | Supervision - Instruction

15 | Public Relations

14 | Human Resources

13 | Business Office

12 | Superintendent's Office

CENTRAL ADMINISTRATION

TOTAL UNIT ADMINISTRATION

23 | Principal's Office

UNIT ADMINISTRATION

TOTAL OTHER SUPPORT ACTIVITIES

74 | Warehousing and Distribution

72 | Information Systems

64 | Maintenance

63 | Operation of Buildings

62 | Grounds--Maintenance

53 | Maintenance

52 | Operations

44 | Food Services Operations

OTHER SUPPORT ACTIVITIES

TOTAL TEACHING SUPPORT

32 | Inst Tech

31 | InstProDev

26 | Health/Related Services

25 | Pupil Management and Safety

24 | Guidance and Counseling

22 | Learning Resources

TEACHING SUPPORT

TOTAL TEACHING ACTIVITES

28 | Extracuricular

27 | Teaching

TEACHING ACTIVITIES

(4)% toTotal

(3)No. of FTEClassifiedStaff

(2)% toTotal

(1)No. of FTECertificated

StaffACTIVITY

Run: 8/22/2017 3:54:16 PM

Oak Harbor School District No. 201

FY 2017-2018

SUMMARY OF FTE CERTIFICATED AND CLASSIFIED STAFF COUNTS BY ACTIVITY

Continued


100.00247.747100.00374.364

11.3828.1981.877.000

0.812.0000.000.000

1.413.5000.000.000

TOTAL FTE STAFF

TOTAL CENTRAL ADMINISTRATION

61 | Supervision - Building

51 | Supervision - Transportation

(4)% toTotal

(3)No. of FTEClassifiedStaff

(2)% toTotal

(1)No. of FTECertificated

StaffACTIVITY

NOTE: Activities 29, 42, 43, 49, 56, 59, 68, 83, 84, and 85 are not included because there should not be personnel charged to these activities.


SUMMARY OF ASSOCIATED STUDENT BODY FUND BUDGET

Run: 8/22/2017 3:54:17 PMFY 2017-2018

ASB1Form F-195 Page 1 of 2

378,386424,224504,351

000

00XXXXX

000

000

000

378,386424,224504,351

000

XXXXXXXXXX

376,889442,895553,477

000

00XXXXX

000

000

000

376,889442,895553,477

000

1,497-18,671-49,126

758,122805,220547,070

9,95013,5006,115

182,612233,977108,096

68,31567,36056,279

188,400226,405199,981

308,845263,978176,599

759,619786,549497,944

9,95013,5005,684

157,129210,52496,277

80,55080,75059,916

155,580159,500159,286

356,410322,275176,781

F. TOTAL ENDING FUND BALANCE (C+D) 1/


G.L.889 Assigned to Fund Purposes




G.L.819 Restricted for Fund Purposes


ENDING FUND BALANCE

E. G.L. 898 PRIOR YEAR CORRECTIONS OR RESTATEMENTS (+or-)

D. TOTAL BEGINNING FUND BALANCE









C. EXCESS OF REVENUES OVER (UNDER) EXPENDURES (A-B)


600 | Private Moneys

400 | Clubs

300 | Classes

200 | Athletics

100 | General Student Body

EXPENDITURES

A. TOTAL REVENUES

600 | Private Moneys

400 | Clubs

300 | Classes

200 | Athletics

100 | General Student Body

REVENUES

(3)Budget2017-2018

(2)Budget2016-2017

(1)Actual2015-2016


SUMMARY OF ASSOCIATED STUDENT BODY FUND BUDGET


ASB1Form F-195 Page 2 of 2

1/ Amount on Line F should be equal to or greater than all restricted fund balances.


SUMMARY OF DEBT SERVICE FUND BUDGET

Run: 8/22/2017 3:54:17 PMFY 2017-2018

DS1Form F-195 Page 1 of 2

000

000

000

3,280,2313,371,1133,386,392

000

XXXXXXXXXXXXXXX

3,371,1133,251,7083,246,828

00XXXXX

000

000

000

3,371,1133,251,7083,246,828

000

-90,882119,405139,565

000

000

7,234,4556,821,6806,556,441

000

000

100,000100,0000

000

1,423,3171,618,6041,808,567

5,711,1385,103,0764,747,874

7,143,5736,941,0856,696,005

391,573257,017192,553

000

000

2,0002,0006,749

6,750,0006,682,0686,496,703






ENDING FUND BALANCE

G. G.L.898 PRIOR YEAR CORRECTIONS OR RESTATEMENTS(+OR-)









E. EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER / (UNDER) EXPENDITURES AND OTHER FINANCING USES (A-B-C-D)

D. OTHER FINANCING USES (G.L.535)

C. OTHER FINANCING USES--TRANSFERS OUT (G.L.536)


UnderWriter's Fees

Arbitrage Rebate

Bond Transfer Fees

Interfund Loan Interest

Interest on Bonds

Matured Bond Expenditures

EXPENDITURES






1000 | Local Taxes


(3)Budget2017-2018

(2)Budget2016-2017

(1)Actual2015-2016


SUMMARY OF DEBT SERVICE FUND BUDGET



3,280,2313,371,1133,386,392

00XXXXX

H. TOTAL ENDING FUND BALANCE (E+F, +OR-G)


(3)Budget2017-2018

(2)Budget2016-2017

(1)Actual2015-2016


DEBT SERVICE FUND BUDGET--REVENUES AND OTHER FINANCING SOURCES

Run: 8/22/2017 3:54:18 PMFY 2017-2018


7,143,5736,941,0856,696,005

391,573257,017192,553

391,573257,017192,553

000

000

000

000

000

000

000

000

000

000

000

000

2,0002,0006,749

000

000

2,0002,0006,749

6,750,0006,682,0686,496,703

006,259

000

1,9973,2463,125

000

000

6,748,0036,678,8226,487,319


9000 | TOTAL OTHER FINANCING SOURCES

9900 | Transfers

9600 | Sale of Refunding Bonds

9200 | Sale of Real Property




5600 | Qualified Bond Interest Credit - Federal










2000 | TOTAL LOCAL NONTAX SUPPORT











1100 | Local Property Taxes

LOCAL TAXES

(3)Budget2017-2018

(2)Budget2016-2017

(1)Actual2015-2016

Run: 8/22/2017 3:54:19 PM


FY 2017-2018

Form F-195 DS3Page 1 of 1


6,748,003

3,699,93054.836,748,0031,9976,750,000

3,048,07345.176,748,0031,9976,750,000


Spring 2018

Fall 2017


(4)Collection % 1/


(2)Est. Timber Levy



1,997

1,997100.001,9971.8931,054,806

XXXXX0.001,9971.8931,054,806


Spring 2018

Fall 2017


(4)Collection %



(1)Timber AssessedValuation




REVENUE WORK SHEET--DEBT SERVICE FUND--LOCAL EXCESS LEVIES AND TIMBER EXCISE TAX

Run: 8/22/2017 3:54:20 PM


FY 2017-2018

Form F-195 DS4Page 1 of 1

06-18-2014 3,265,000 2,670,000

02-25-2015 5,765,000 5,685,000

TOTAL VOTED BONDS 44,760,000 40,060,000

02-13-2013 22,875,000 22,605,000

Date of Issue 1/ Amount of Original Issue Estimated Amount Outstanding September 1,2017

02-25-2008 3,890,000 630,000

08-23-2012 8,965,000 8,470,000

A. VOTED BONDS

B. NONVOTED BONDS

03-31-2016 304,932 251,254

03-02-2017 359,240 359,240

TOTAL NONVOTED BONDS 1,274,211 932,366

09-24-2015 234,121 194,212

Date of Issue 1/ Amount of Original Issue Estimated Amount Outstanding September 1,2017

03-19-2013 160,266 34,882

03-19-2014 215,652 92,778

TOTAL ALL BONDS 46,034,211 40,992,366 2/

DEBT SERVICE FUND BUDGET DETAIL OF OUTSTANDING BONDS

2/ Total estimated bonds outstanding as of September 1 should agree with County Treasurer's amount outstanding as of June 30, plus estimated July and August issues, less estimated July and August redemption.

1/ Include only bond issues for which debt service costs are included on page DS1. Please list in Sections A and B above the outstanding bond issues in date order, beginning with the earliest issue.


SUMMARY OF CAPITAL PROJECTS FUND BUDGET

Run: 8/22/2017 3:54:21 PMFY 2017-2018

CP1Form F-195 Page 1 of 2

000

000

000

000

00

000

000

000

000

1,000-1,438,538813,516

000

000

1,050,0003,457,3871,935,515

00XXXXX

000

000

0018,357

000

850,0002,509,1071,451,333

200,000948,280465,826

1,051,0002,018,8492,749,032

1,050,0001,782,8492,746,798

000

000

000

000

0235,0000

000

1,0001,0002,234

000

G.L.863 Restricted from State Proceeds

G.L.862 Committed from Levy Proceeds

G.L.861 Restricted from Bond Proceeds








E. EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES (A-B-C-D)

D. OTHER FINANCING USES (G.L.535) 2/

C. OTHER FINANCING USES--TRANSFERS OUT (G.L.536) 1/


90 | Debt Expenditures

60 | Bond Issuance Expenditures

50 | Sales and Lease Expenditures

40 | Energy

30 | Equipment

20 | Buildings

10 | Sites

EXPENDITURES



8000 | Revenues from Other Entities

7000 | Revenues from Other School Districts

6000 | Federal, Special Purpose


4000 | State, Special Purpose



1000 | Local Taxes


(3)Budget2017-2018

(2)Budget2016-2017

(1)Actual2015-2016


SUMMARY OF CAPITAL PROJECTS FUND BUDGET



3,8462,8461,441,384

00XXXXX

3,8462,8461,441,384

000

000

000

000

000

000

000

000

000

000

000

000

000

000

000

XXXXXXXXXXXXXXX

2,8461,441,384627,867

00XXXXX

2,8461,441,384627,867

000

000

000

000

000

000

H. TOTAL ENDING FUND BALANCE (E+F, +OR-G) 3/




G.L.869 Restricted from Undistributed Proceeds

G.L.867 Restricted from Mitigation Fee Proceeds

G.L.866 Restricted from Impact Fee Proceeds

G.L.865 Restricted from Other Proceeds

G.L.864 Restricted from Federal Proceeds

G.L.863 Restricted from State Proceeds

G.L.862 Committed from Levy Proceeds

G.L.861 Restricted from Bond Proceeds







ENDING FUND BALANCE

G. G.L.898 PRIOR YEAR CORRECTIONS OR RESTATEMENTS(+ OR -)





G.L.869 Restricted from Undistributed Proceeds

G.L.867 Restricted from Mitigation Fee Proceeds

G.L.866 Restricted from Impact Fee Proceeds

G.L.865 Restricted from Other Proceeds

G.L.864 Restricted from Federal Proceeds

(3)Budget2017-2018

(2)Budget2016-2017

(1)Actual2015-2016

3/ Line H must be equal to or greater than all restricted fund balances.

2/ G.L.535 is an account that is used to summarize actions for other financing uses such as long-term financing and debt extingishments. Nonvoted debts may be serviced in the Debt Service Fund (DSF) rather than in the fund that received the debt proceeds. In order to provide the resources to retire the debt, a transfer is used by the General Fund, Capital Projects Fund, or Transportation Vehicle Fund to transfer resources to the DSF.



CAPITAL PROJECTS FUND BUDGET--REVENUES AND OTHER FINANCING SOURCES

Run: 8/22/2017 3:54:22 PMFY 2017-2018


000

000

0235,0000

000

000

000

000

0235,0000

000

000

000

1,0001,0002,234

000

000

000

000

000

000

000

1,0001,0002,234

000

000

000

000

000

000

000

000




4000 | TOTAL STATE, SPECIAL PURPOSE

4330 | State Matching Funding Assistance - - Other

4300 | Other State Agencies, Unassigned

4230 | State Matching Funding Assistance, Paid Direct to Contractors

4130 | State Matching Funding Assistance, Paid Direct to Districts

4100 | Special Purpose, Unassigned

STATE, SPECIAL PURPOSE





2000 | TOTAL LOCAL NONTAX SUPPORT

2910 | E-Rate






2400 | Interfund Loan Interest Earnings











LOCAL TAXES

(3)Budget2017-2018

(2)Budget2016-2017

(1)Actual2015-2016


CAPITAL PROJECTS FUND BUDGET--REVENUES AND OTHER FINANCING SOURCES



1,051,0002,018,8492,749,032

1,050,0001,782,8492,746,798

1,050,0001,782,8492,746,798

000

000

000

000

000

000

000

000

000

000

000

000

000

000

000

000

000

000

000

000


9000 TOTAL OTHER FINANCING SOURCES

9900 | Transfers




9200 | Sale of Real Property



8000 TOTAL REVENUES FROM OTHER ENTITES

8500 | Nonfederal ESD


REVENUES FROM OTHER ENTITIES

7000 | TOTAL REVENUES FROM OTHER SCHOOL DISTRICTS

7100 | Program Participation, Unassigned

REVENUES FROM OTHER SCHOOL DISTRICTS

6000 TOTAL FEDERAL, SPECIAL PURPOSE

6340 | Impact Aid-Construction

6300 | Federal Grants Through Other Agencies, Unassigned




FEDERAL, SPECIAL PURPOSE


5600 | Qualified Bond Interest Credit-Federal



(3)Budget2017-2018

(2)Budget2016-2017

(1)Actual2015-2016

Run: 8/22/2017 3:54:23 PM


FY 2017-2018

Form F-195 CP5Page 1 of 1


0

00.00000

00.00000


Spring 2018

Fall 2017


(4)Collection % 1/


(2)Est. Timber Levy



0

0100.0000.0000

XXXXX0.0000.0000


Spring 2018

Fall 2017


(4)Collection %







REVENUE WORK SHEET--CAPITAL PROJECTS FUND--LOCAL EXCESS LEVIES AND TIMBER EXCISE TAX


CAPITAL PROJECTS FUND--PROJECT DESCRIPTION FOR FY 2017-2018

Run: 8/22/2017 3:54:24 PMFY 2017-2018


000000850,000200,0001,050,000

00000080,000080,000

0000000100,000100,000

000000280,0000280,000

000000100,0000100,000

000000110,0000110,000

000000100,0000100,000

000000180,0000180,000

0000000100,000100,000

TOTAL EXPENDITURES

Security Upgrades

Property Upgrades

Portables

Interior Remodels

HVAC Upgrades

Flooring

Electrical & Mechanical

Asphalt & Drainage

(90)Debt

(60)Bond

IssuanceExpenditure

(50)Sales andLease

Expenditure(40)Energy

(35)InstructionTechnology

(30)Equipment

(20)Buildings

(10)SitesTOTALProject Description

Run: 8/22/2017 3:54:25 PMFY 2017-2018



Form F-195 Page 1 of 1 CP-7




PROGRAM CP - Capital Projects



LOW ANNUAL RATE

AVERAGE ANNUAL RATE


Run: 8/22/2017 3:54:25 PMFY 2017-2018



Form F-195 Page 1 of 1 CP-8




PROGRAM CP - Capital Projects



HIGH HOURLY RATE

LOW HOURLY RATE

AVERAGE HOURLY RATE



CAPITAL PROJECTS FUND - LONG-TERM FINANCING - CONDITIONAL SALES CONTRACTS AND NOTES 1/

Run: 8/22/2017 3:54:26 PMFY 2017-2018


3/ Budget as part of Expenditure (90) - Debt on Page CP6.

4/ Budget as Other Financing Source in Revenue Account No. 9500 on CP3.


2/ Budget expenditure(s) in appropriate expenditure type on Page CP6.

A. TOTAL 0 0 0 0

0 0 0 0 0







B. TOTAL 0 0 0 0 4/

0 0 0 0 0









SUMMARY OF TRANSPORTATION VEHICLE FUND BUDGET

Run: 8/22/2017 3:54:27 PMFY 2017-2018

TVF1Form F-195 Page 1 of 3

746,387654,406862,407

33,50500

712,882654,406862,407

000

000

000

402,781398,906602,140

000

000

000

000

000

000

000

000

000

309,601255,000259,732

000

000

000

000

000

000

000

000

500500534

000

000

000

000

000

000

000

C. TOTAL REVENUES AND OTHER FINANCING SOURCES

B. 9900 TRANSFERS IN (from the General Fund)

A. TOTAL REVENUES, OTHER FINANCING SOURCES (less transfers)





8500 | NonFederal ESD


6300 | Federal Grants Through Other Entities-Unassigned


6100 | Special Purpose-OSPI Unassigned

5600 | Qualified Bond Interest Credit-Federal



5200 | General Purposes Direct Federal Grants-Unassigned

4499 | Transportation Reimbursement Depreciation

4300 | Other State Agencies-Unassigned

4100 | Special Purpose-Unassigned
















(3)Budget2017-2018

(2)Budget2016-2017

(1)Actual2015-2016





154,560323,250326,363

00XXXXX

000

000

000

000

000

154,560323,250326,363

000

XXXXXXXXXX

202,527326,363472

00XXXXX

000

000

000

000

000

202,527326,363472

000

-47,967-3,113325,891

000

391,573257,017192,553

402,781400,502343,962

000

001,160

000

002,597

000

402,781400,502340,205

J. TOTAL ENDING FUND BALANCE (G+H, +OR-I) 4/









ENDING FUND BALANCE

I. G.L.898 PRIOR YEAR CORRECTIONS OR RESTATEMENTS(+OR-)

H. TOTAL BEGINNING FUND BALANCE










G. EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES (C-D-E-F)

F. OTHER FINANCING USES (G.L.535) 3/

E. OTHER FINANCING USES--TRANSFERS OUT (G.L.536) 2/

D. TOTAL EXPENDITURES

93 Arbitrage Rebate

92 Interest 1/ - formerly Act. 83

91 Principal - formerly Act 84

61 Bond/Levy Issuance and/or Election

34 Transportation Equimpment Major Repair - formerly Act 58 Contract Purchases/Rebuilding of Transportation Equipment

33 Transportation Equipment Purchases - formerly Act 57 Cash Purchases/Rebuilding of Transportation Equipment

EXPENDITURES

(3)Budget2017-2018

(2)Budget2016-2017

(1)Actual2015-2016





3/ G.L.535 is an account that is used to summarize actions for other financing uses such as long-term financing and debt extingishments. Nonvoted debts may be serviced in the Debt Service Fund (DSF) rather than in the fund that received the debt proceeds. In order to provide the resources to retire the debt, a transfer is used by the General Fund, Capital Projects Fund, or Transportation Vehicle Fund to transfer out resources to the DSF.

4/ Amount on Line J must be equal to or greater than all restricted fund balances.

1/ Includes interest portion of purchase contracts.


Run: 8/22/2017 3:54:28 PM


FY 2017-2018

Form F-195 TVF3Page 1 of 1


0

00.00000

00.00000


Spring 2018

Fall 2017


(4)Collection % 1/


(2)Est. Timber Levy



0

0100.0000.0000

XXXXX0.0000.0000


Spring 2018

Fall 2017


(4)Collection %







REVENUE WORK SHEET--TRANSPORTATION VEHICLE FUND--LOCAL EXCESS LEVIES AND TIMBER EXCISE TAX


TRANSPORTATION VEHICLE FUND - LONG-TERM FINANCING - CONDITIONAL SALES CONTRACTS AND NOTES 1/

Run: 8/22/2017 3:54:29 PMFY 2017-2018


3/ Budget as part of 91 Principal or 92 Interest, as appropriate.

4/ Budget as Other Financing Source in Revenue Account 9500 on Page TVF1.


2/ Budget expenditures on Page TVF 1 under 34 - Transportation Equipment Major Equipment

A. TOTAL 0 0 0 0

0 0 0 0 0







B. TOTAL 0 0 0 0 4/

0 0 0 0 0








State of Washington

Superintendent of Public Instruction

Run August 10, 2017 1:43 PM

F-203 Summary Report CCDDD 15201

Northwest Educational Service District 189Oak Harbor School District

Island County

2017-2018 School Year

2017 - 2018 Estimated Budget

Account Item Code Account Title Amount

1400 A24 Local In-Lieu-Of Taxes 0.00

1600 A25 County Administered Forests 0.00

3100 M70 Apportionment 39,638,337.67

3121 Z288 Special Education, Gen Apportionment 1,549,191.51

3600 A26 State Forests 0.00

4121 N7 Special Education 5,683,321.83

4122 N8 Special Education - Infants and Toddlers - State 473,263.93

4155 O7 Learning Assistance Program 1,404,182.51

4165 Z477 Transitional Bilinual 264,881.78

4174 Z095 Highly Capable 133,373.59

4198 S5 School Food Service 43,371.08

4199 I4 Transportation - Operations 1,567,486.00

4499 J1 Transportation Reimbursement 309,600.67

5400 A27 Federal In-Lieu-of Taxes 0.00

5500 A28 Federal Forest 0.00

n/a 200A Grades 7-8 Vocational Minimum Expenditures 286,595.05

n/a Z109 Skills Center Total 0.00

n/a Z266 Grades 9-12 Vocational Minimum Expenditures 2,391,826.90

Total Certificated Instructional Staff Units and Salary 1191/1191ED Other TotalCertificated Instructional Staff (CIS) Units

School Generated 289.83 20.44 310.27District GeneratedTotal 289.83 20.44 310.27

CIS Salary AllocationSchool Generated 16,269,539.30 1,147,462.64 17,417,001.94District GeneratedTotal 16,269,539.30 1,147,462.64 17,417,001.94

Total Certificated Adminstrative Staff Units and Salary 1191/1191ED Other TotalCertificated Administrative Staff (CAS) Units

School Generated 16.24 1.56 17.80District Generated 5.15 5.15Total 21.40 1.56 22.95

CAS Salary AllocationSchool Generated 1,010,236.16 96,906.04 1,107,142.20District Generated 320,573.65 320,573.65Total 1,330,809.81 96,906.04 1,427,715.85

Total Classified Staff Units and Salary 1191/1191ED Other TotalClassified Staff (CLS) Units

School Generated 61.39 6.32 67.72District Generated 29.46 29.46Total 90.85 6.32 97.18

Total Classified Staff Units and SalaryCLS Salary Allocation

School Generated 2,098,412.74 216,120.14 2,314,532.88District Generated 1,006,942.80 1,006,942.80Total 3,105,355.54 216,120.14 3,321,475.68

Page 1 of 39

State of Washington



F-203 Assumptions Report CCDDD 15201


Island County



Student Enrollment

Student Enrollment

Item Code Item Name Amount

A10 Enroll R&N 7-8 0.00

A11a7 Enroll 7 404.00

A11a8 Enroll 8 382.00

A12 Enroll 7-8 786.00

A13a10 Enroll 10 401.00

A13a11 Enroll 11 385.00

A13a12 Enroll 12 355.00

A13a9 Enroll 9 356.00

A15 Enroll Run Start CTE 5.00

A16 Enroll Run Start 85.00

A39 Enroll K-3 1,892.00

A40 Enroll 5-6 898.00

A41 Enroll 9-12 1,497.00

A43 Enroll R&N 1 0.00



A46 Enroll R&N K-3 0.00





A5B Enroll R&N 4 0.00

A5C Enroll R&N 5-6 0.00

A62 Enroll TBIP K-6 107.00

A63 Enroll TBIP 7-8 33.00

A64 Enroll TBIP 9-12 63.00

A6A1 Enroll 1 469.00



A7a Enroll 4 482.00

A8a5 Enroll 5 460.00

A8a6 Enroll 6 438.00

B2 Enroll SpEd K-21 751.00

Z269 Enroll R&N K 0.00

Z271 Enroll K 485.00

Z298 Enroll K-8 4,058.00

Z299 Enroll R&N K-8 0.00

Z472 Enroll Total Entered 5,555.00

A14 Enroll ALE K-6 124.00

A14B Enroll ALE 7-8 33.00

A17 Enroll Total w/ Run Start and Droput and ALE 5,854.00

A18 Enroll ALE 9-12 43.00

Page 2 of 39

State of Washington





Island County



Student Enrollment

Student Enrollment


A42 Enroll Total 5,555.00

A55 Enroll K HighPov 203.00

A55A1 Enroll 1 HighPov 210.00

A55A2 Enroll 2 HighPov 214.00

A56 Enroll 3 HighPov 163.00

A60 Enroll Program 1418 Reg 9.00

A61 Enroll Program 1418 CTE 0.00

A65 Enroll TBIP Exited 42.00

B1 Enroll SpEd 3-PK 93.00

B9 Enroll SpEd 0-2 59.00

Other Enrollment

Other Enrollment


E54 Enroll 7-8 CTE 40.00

E55 Enroll 9-12 CTE exp 119.00

E56 Enroll 9-12 CTE prep 211.00

E57 Enroll Skills 9-12 0.00

Other Staff Factors

Other Staff Factors


A33 CIS Mix 1.52716

A37 CIS Mix CTE 9-12 1.66948

170A CIS Mix CTE 7-8 1.68216

D57 Add BEA CIS 0.000

D58 Add BEA CAS 0.000

505X Poverty Class Size K-3 17.00

502X Class Size K-3 17.00

Estimated Revenues

Enrollment and Headcounts


A23 Enroll Fire Dist 5,731.15

C1 Enroll Total PY for LAP 5,736.52

Z076 LAP PY HiPov Students 1,127.81

B3 Adj Resident BEA 0.00

Grants, Allocations and Awards


B4 State Safety Net 75,000.00

B5 Home/Hosp Ed Alloc 2,000.00

Page 3 of 39

State of Washington





Island County



Estimated Revenues

Grants, Allocations and Awards


B8 % Stdnt Avg FTE SpEd 0.34720

B7 Co-op SpEd Alloc Rate 0.00

A34 BEA Reduce/Delay 0.00

F1 HiCap Yes/No 1.00

Levies and Levy Transfers


K1a Fed Grants K-6 7-12 PY: District 0.00

L1a Fed Grants K-6 7-12 CY: District 0.00

L2a % Inc BEA - District 0.0000

L8a LEA Proration: District 0.00

L9a % Change IPD: District 0.0000

L10a Fed Rev K-6 7-12 PY: District 0.00

L11a Add I728 Alloc: District 0.00

L12a Add I732: District 0.00

L13a Fiscal Agent Rev: District 0.00

L14a Pro Dev MS Voc & Full Day K for PY: District 0.00

K2a Levy Authority Trnfrs For Inter-Dist Coop Prgms: District 0.00

K3a Levy Authority Trnfrs Btwn H And NonH Schls: District 0.00

K4a Dist PY Adjstd Assessed Valuation For CY Levies: District 0

K5A Levy Rate: District 0.000

K6a Est Maint & Ops Levy Amt: District 0.00

K7a Rdctn For Revs In Levy Base Rcvd as Fiscal Agent: District 0.00

L3a +/- Levy Trans NonRes Pupils: District 0.00

L4a +/- Levy Trans NonHi Pupils: District 0.00

L5a Dist CY Adjstd Assessed Valuation For NY Levies: District 0

L6a Cur Yr Levy Rate: District 0.00

L7a Ant Cur Yr M&O Levy Amt: District 0.00

Transportation Allocation and Depreciation


I1 Trans Op Alloc, Excl In-Lieu-of Deprec for Contracting Dists 1,567,486.00

I2 In-Lieu-Of Deprec for Contracting Dists 0.00

J1 Prgm 4499 Alloc Trans Deprec 309,600.67

Estimate of Deductible Revenues


A24 1400 Local In-Lieu-of Taxes 0.00

A25 1600 County Administered Forests 0.00

A26 3600 State Forests 0.00

A27 5400 Federal In-Lieu-of Taxes 0.00

Z292 Local Deductible Revenue Sources 0.00

Page 4 of 39

State of Washington





Island County



Estimated Revenues

Estimate of Deductible Revenues


A28 5500 Federal Forests 0.00

Free and Reduced Meals


H2 Est FRPB 113,526.00

H3 Est RPB 30,824.00

H4 Est RPL K3 34,223.00

Page 5 of 39

State of Washington



F-203 Worksheet Report CCDDD 15201


Island County



I. Apportionment - Acct 3100

I. Computation for Guaranteed School - Generated Entitlement

Item Code Amount

A. District-Wide Staff Mix

A33 1. District-Wide Staff Mix 1.52716

B. School Generated – Certificated Instructional Staff (CIS)

Z344 1. School CIS Salary Maint Total $ 15,903,941.62

[School Generated CIS FTE] * [CIS - Salary Maint] * [CIS Mix]

289.827 * 35,932.00 * 1.52716

Z345 2. School CIS Salary Increase $ 365,597.68

[School Generated CIS FTE] * [CIS - Salary Inc] * [CIS Mix] - [School CIS Salary Maint Total]

289.827 * 36,758.00 * 1.52716 - 15,903,941.62

Z346 3. Subtotal School Generated CIS Salary $ 16,269,539.30

[School CIS Salary Maint Total] + [School CIS Salary Inc Total]

15,903,941.62 + 365,597.68

C. School Generated – Certificated Administrative Staff (CAS)

Z347 1. School CAS Salary Maintenance Total $ 987,529.84

[School Generated CAS FTE] * [CAS - Salary Maint]

16.242 * 60,801.00

Z348 2. School CAS Salary Increase Total $ 22,706.32

[School Generated CAS FTE] * [CAS - Salary Inc] - [School CAS Salary Maint Total]

16.242 * 62,199.00 - 987,529.84

Z349 3. Subtotal School Generated CAS Salary $ 1,010,236.16

[School CAS Salary Maint Total] + [School CAS Salary Inc Total]

987,529.84 + 22,706.32

D. School Generated – Classified Staff (CLS)

Z350 1. School CLS Salary Maintenance Level $ 2,051,262.92

[School Generated CLS FTE] * [CLS - Salary Maint]

61.393 * 33,412.00

Z351 2. School CLS Salary Increase $ 47,149.82

[School Generated CLS FTE] * [CLS - Salary Inc] - [School CLS Salary Maint Total]

61.393 * 34,180.00 - 2,051,262.92

Z352 3. Subtotal School Generated CLS Salary $ 2,098,412.74

[School CLS Salary Maint Total] + [School CLS Salary Inc Total]

2,051,262.92 + 47,149.82

Page 6 of 39

State of Washington





Island County



E. Other School Generated Entitlements

Z353 1. Substitutes $ 163,987.54

[Teachers FTE] * [Substitutes Days] * [Substitutes Rate]

269.965 * 4.000 * 151.86

Z475 Small School District and Remote & Necessary Substitutes $ 0.00

[SS RN CIS FTE] * [Teachers %] * [Substitutes Days] * [Substitutes Rate]

0.000 * 0.9170 * 4.000 * 151.86

II. Computation for Guaranteed District-Generated Entitlement

Item Code Amount

A. District Generated – Facilities, Maintenance, Grounds – Classified Staff (CLS)

Z354 1. Facilities Salary Maint Total $ 314,072.80

[Facilities FTE] * [CLS - Salary Maint]

9.400 * 33,412.00

Z355 2. Facilities Salary Inc Total $ 7,219.20

[Facilities FTE] * [CLS - Salary Inc] - [Facilities Salary Maint Total]

9.400 * 34,180.00 - 314,072.80

Z356 3. Facilities Salary Total $ 321,292.00

[Facilities Salary Maint Total] + [Facilities Salary Inc Total]

314,072.80 + 7,219.20

B. District Generated – Warehouse, Laborers, Mechanics - Classified Staff (CLS)

Z357 1. Warehouse Salary Maint Total $ 57,502.05

[Warehouse FTE] * [CLS - Salary Maint]

1.721 * 33,412.00

Z358 2. Warehouse Salary Inc Total $ 1,321.73

[Warehouse FTE] * [CLS - Salary Inc] - [Warehouse Salary Maint Total]

1.721 * 34,180.00 - 57,502.05

Z359 3. Warehouse Salary Total $ 58,823.78

[Warehouse Salary Maint Total] + [Warehouse Salary Inc Total]

57,502.05 + 1,321.73

C. District Generated - Technology - Classified Staff (CLS)

Z360 1. Technology Salary Maint Total $ 108,789.47

[Technology FTE] * [CLS - Salary Maint]

3.256 * 33,412.00

Z361 2. Technology Salary Inc Total $ 2,500.61

[Technology FTE] * [CLS - Salary Inc] - [Technology Salary Maint Total]

3.256 * 34,180.00 - 108,789.47

Z362 3. Technology Salary Total $ 111,290.08

Page 7 of 39

[Technology Salary Maint Total] + [Technology Salary Inc Total]

108,789.47 + 2,500.61

Page 8 of 39

State of Washington





Island County



D. Central Administration – Classified Staff (CLS)

Z363 1. Central Admin CLS Salary Maint Total $ 503,953.20

[Central Admin CLS FTE] * [CLS - Salary Maint]

15.083 * 33,412.00

Z364 2. Central Admin CLS Salary Inc Total $ 11,583.74

[Central Admin CLS FTE] * [CLS - Salary Inc] - [Central Admin CLS Salary Maint Total]

15.083 * 34,180.00 - 503,953.20

Z365 3. Central Admin CLS Salary Total $ 515,536.94

[Central Admin CLS Salary Maint Total] + [Central Admin CLS Salary Inc Total]

503,953.20 + 11,583.74

E. Central Admin – Certificated Administrative Staff (CAS)

Z366 1. Central Admin CAS Salary Maint Total $ 313,368.35

[Central Admin CAS FTE] * [CAS - Salary Maint]

5.154 * 60,801.00

Z367 2. Central Admin CAS Salary Inc Total $ 7,205.30

[Central Admin CAS FTE] * [CAS - Salary Inc] - [Central Admin CAS Salary Maint Total]

5.154 * 62,199.00 - 313,368.35

Z368 3. Central Admin CAS Salary Total $ 320,573.65

[Central Admin CAS Salary Maint Total] + [Central Admin CAS Salary Inc Total]

313,368.35 + 7,205.30

Page 9 of 39

State of Washington





Island County



III. Summary and Benefits

Item Code Amount

A. District Staffing Total Salaries

Z344 1. School CIS Salary Maint Total $ 15,903,941.62

[School Generated CIS FTE] * [CIS - Salary Maint] * [CIS Mix]

289.827 * 35,932.00 * 1.52716

Z345 2. School CIS Salary Increase $ 365,597.68

[School Generated CIS FTE] * [CIS - Salary Inc] * [CIS Mix] - [School CIS Salary Maint Total]

289.827 * 36,758.00 * 1.52716 - 15,903,941.62

Z371 3. Total CAS Salary Maint $ 1,300,898.19

[Central Admin CAS Salary Maint Total] + [School CAS Salary Maint Total]

313,368.35 + 987,529.84

Z372 4. Total CAS Salary Inc $ 29,911.62

[Central Admin CAS Salary Inc Total] + [School CAS Salary Inc Total]

7,205.30 + 22,706.32

Z373 5. Total CLS Salary Maint $ 3,035,580.44

[School CLS Salary Maint Total] + [Facilities Salary Maint Total] + [Warehouse Salary Maint Total] + [Technology Salary Maint Total] + [Central Admin CLS Salary Maint Total]

2,051,262.92 + 314,072.80 + 57,502.05 + 108,789.47 + 503,953.20

Z374 6. Total CLS Salary Increase $ 69,775.10

[School CLS Salary Inc Total] + [Facilities Salary Inc Total] + [Warehouse Salary Inc Total] + [Technology Salary Inc Total] + [Central Admin CLS Salary Inc Total]

47,149.82 + 7,219.20 + 1,321.73 + 2,500.61 + 11,583.74

Z375 7. TOTAL Salaries $ 20,705,704.65

[School CIS Salary Maint Total] + [School CIS Salary Inc Total] + [Total CAS Salary Maint] + [Total CAS Salary Inc] + [Total CLS Salary Maint] + [Total CLS Salary Inc]

15,903,941.62 + 365,597.68 + 1,300,898.19 + 29,911.62 + 3,035,580.44 + 69,775.10

Page 10 of 39

State of Washington





Island County



B. Staff Units Insurance, Payroll Taxes, and Benefits

Z376 1. CIS/CAS Insurance Maint Total $ 2,913,047.28

([School Generated CIS FTE] + [District Total CAS FTE]) * [Certificated Health Insurance]

(289.827 + 21.396) * 9,360.00

Z377 2. CIS/CAS Insurance Inc Total $ 149,387.04

(([School Generated CIS FTE] + [District Total CAS FTE]) * [Certificated Health Insurance Inc]) - [CIS/CAS Insurance Maint Total]

((289.827 + 21.396) * 9,840.00) - 2,913,047.28

Z378 3. CLS Insurance Maint Total $ 979,642.46

[District Total CLS FTE] * [CLS Health Insurance] * [CLS Health Factor]

90.853 * 9,360.00 * 1.152

Z379 4. CLS Insurance Inc Total $ 50,238.08

([District Total CLS FTE] * [CLS Health Insurance Inc] * [CLS Health Factor]) - [CLS Insurance Maint Total]

(90.853 * 9,840.00 * 1.152) - 979,642.46

Z380 5. CIS/CAS Benefits Maint Total $ 4,041,416.87

([School CIS Salary Maint Total] + [Total CAS Salary Maint]) * [CIS/CAS - Benefits Maint]

(15,903,941.62 + 1,300,898.19) * 0.23490

Z381 6. CIS/CAS Benefits Inc Total $ 90,373.88

([School CIS Salary Inc Total] + [Total CAS Salary Inc]) * [CIS/CAS - Benefits Inc]

(365,597.68 + 29,911.62) * 0.22850

Z382 7. CLS Benefits Maint Total $ 746,752.79

[Total CLS Salary Maint] * [CLS - Benefits Maint]

3,035,580.44 * 0.24600

Z383 8. CLS Benefits Inc Total $ 14,722.55

[Total CLS Salary Inc] * [CLS - Benefits Inc]

69,775.10 * 0.21100

Z384 9. TOTAL Benefits $ 8,985,580.95

[CIS/CAS Insurance Maint Total] + [CIS/CAS Insurance Inc Total] + [CLS Insurance Maint Total] + [CLS Insurance Inc Total] + [CIS/CAS Benefits Maint Total] + [CIS/CAS Benefits Inc Total] + [CLS Benefits Maint Total] + [CLS Benefits Inc Total]

2,913,047.28 + 149,387.04 + 979,642.46 + 50,238.08 + 4,041,416.87 + 90,373.88 + 746,752.79 + 14,722.55

Page 11 of 39

State of Washington





Island County



C. Running Start (Community and Technical College FTEs)

Z385 1. Run Start-Reg $ 558,487.40

[Enroll Run Start] * [Run Start - Reg Rate]

85.00 * 6,570.44

Z386 2. Run Start-CTE $ 37,296.90

[Enroll Run Start CTE] * [Run Start - CTE Rate]

5.00 * 7,459.38

Z387 3. Total Run Start $ 595,784.30

[Run Start-Reg] + [Run Start-CTE]

558,487.40 + 37,296.90

D. Dropout Reengagement

Z389 1. Reengage - Reg $ 59,133.96

[Enroll Program 1418 Reg] * [Run Start - Reg Rate]

9.00 * 6,570.44

Z340 2. Reengage - CTE $ 0.00

[Enroll Program 1418 CTE] * [Run Start - CTE Rate]

0.00 * 7,459.38

Z342 3. Total Reengage $ 59,133.96

[Reengage - Reg] + [Reengage - CTE]

59,133.96 + 0.00

E. Alternative Learning Experience Program Funding

Z343 1. Enroll K-12 Total ALE $ 1,314,088.00

([Enroll ALE K-6] + [Enroll ALE 7-8] + [Enroll ALE 9-12]) * [Run Start - Reg Rate]

(124.00 + 33.00 + 43.00) * 6,570.44

F. Materials, Supplies, and Operating Costs (MSOC)

M8 1. Regular Instruction: Total Allocated MSOC $ 6,450,969.60

[Total MSOC Technology-Reg] + [Total MSOC Utilities-Reg] + [Total MSOC Curriciulum-Reg] + [Total MSOC Library/Supplies-Reg] + [Total MSOC Prof Dvlp-Reg] + [Total MSOC Facilities-Reg] + [Total MSOC Districtwide-Reg]

677,990.60 + 1,842,230.50 + 727,922.15 + 1,545,389.25 + 112,566.35 + 912,611.85 + 632,258.90

M16 2. Grades 9-12 Additional: Total Allocated MSOCLab Science: Total Allocated MSOC $ 255,852.27

[Total MSOC Technology-LabSci] + [Total MSOC Utilities-LabSci] + [Total MSOC Curriciulum-LabSci] + [Total MSOC Library/Supplies-LabSci] + [Total MSOC Prof Dvlp-LabSci] + [Total MSOC Facilities-LabSci] + [Total MSOC Districtwide-LabSci]

56,287.20 + 0.00 + 61,406.94 + 127,933.62 + 10,224.51 + 0.00 + 0.00

M91 3. Small School District and Remote & Necessary MSOC enhancement $ 0.00

([SS RN CIS FTE] + [SS RN CAS FTE]) * [MSOC -SSRN]

(0.000 + 0.000) * 11,499.80

Z390 4. Total GenEd MSOC $ 6,706,821.87

[Total MSOC -Reg] + [Total MSOC -LabSci]+ [Total MSOC -SS RN]

6,450,969.60 + 255,852.27+ 0.00

G. Career & Technical Education and Skills Centers

Z123 1. CTE 7-8 Total $ 286,196.28

Page 12 of 39

[CTE 7-8 CIS Salary Total] + [CTE 7-8 CAS Salary Total] + [CTE 7-8 CLS Salary Total] + [CTE 7-8 insurance/Benefits Total] + [Total MSOC CTE 7-8] + [CTE 7-8 Substitutes]

124,059.12 + 10,387.23 + 23,242.40 + 68,359.40 + 58,880.40 + 1,267.73

Z137 2. CTE 9-12 Total $ 2,363,927.36


1,023,403.52 + 86,518.81 + 192,877.74 + 564,905.09 + 485,763.30 + 10,458.90

Z109 3. Skills Center Total $ 0.00

[Skills CIS Salary Total] + [Skills CAS Salary Total] + [Skills CLS Salary Total] + [Skills insurance/Benefits Total] + [Total MSOC -Skills] + [Skills Center Substitutes]

0.00 + 0.00 + 0.00 + 0.00 + 0.00 + 0.00

144A 4. Total Middle School CTE, High School CTE, and Skills Center $ 2,650,123.64

[CTE 7-8 Total] + [CTE 9-12 Total] + [Skills Center Total]

286,196.28 + 2,363,927.36 + 0.00

Page 13 of 39

State of Washington





Island County



IV. Guaranteed Entitlement

Item Code Amount

A.Totals

m49 1. Total Guaranteed Entitlement $ 41,181,224.91

[Substitutes] + [SS RN Substitutes] + [TOTAL Salaries] + [TOTAL Benefits] + [Total Run Start] + [Total Reengage] + [Total ALE] + [Total GenEd MSOC] + [Skills Center Total] + [CTE 7-8 Total] + [CTE 9-12 Total]

163,987.54 + 0.00 + 20,705,704.65 + 8,985,580.95 + 595,784.30 + 59,133.96 + 1,314,088.00 + 6,706,821.87 + 0.00 + 286,196.28 + 2,363,927.36

Z457 2. Guar Entlmnt per Student $ 7,034.72

[Total Guaranteed Entitlement] / [Enroll Total w/ Run Start and Droput and ALE]

41,181,224.91 / 5,854.00

Z246 3. Total BEA per SpEd student $ 6,975.15

[TOTAL Salary BEA] + [TOTAL Benefits BEA] + [Substitutes BEA] + [MSOC BEA Per Student]

3,937.96 + 1,709.99 + 30.61 + 1,296.59

4. Computation of State Funded Support Computation of State Funded Support

a. Local Deductible Revenue Sources

A24 i. 1400 Local In-Lieu-of Taxes $ 0.00

A25 ii. 1600 County Administered Forests $ 0.00

A26 iii. 3600 State Forests $ 0.00

A27 iv. 5400 Federal In-Lieu-of Taxes $ 0.00

Z292 v. Total Deductible Revenue $ 0.00

[1400 Local In-Lieu-of Taxes] + [1600 County Administered Forests] + [3600 State Forests] + [5400 Federal In-Lieu-of Taxes]

0.00 + 0.00 + 0.00 + 0.00

Page 14 of 39

State of Washington





Island County



A34 b. BEA Reduce/Delay $ 0.00

Z288 c. General Apportionment Allocation for Special Ed Account 3121 $ 1,549,191.51

([SpEd Gen Apport Instruct] * [% Stdnt Avg FTE SpEd])

(4,461,957.11 * 0.34720)

A28 d. Federal Forest Account 5500 Deduction $ 0.00

Z456 e. Fire District Payment $ 6,304.27

([Enroll Fire Dist] * [Fire Dist Rate])

(5,731.15 * 1.10)

M70 f. Total Amount to be Paid Sept. 2017 - Aug 2018 in Account 3100 $ 39,638,337.67

[Total Guaranteed Entitlement] - [Local Deductible Revenue Sources] - [BEA Reduce/Delay] - [Gen Apport 3121] - [5500 Federal Forests] + [Fire Dist Payment]

41,181,224.91 - 0.00 - 0.00 - 1,549,191.51 - 0.00 + 6,304.27

Page 15 of 39

State of Washington





Island County



1191 SC ― Skill Center

Item Code Amount

A. Skill Center – Certificated Instructional Staff (CIS) District Total

Z096 1. Skills CIS Salary Maint $ 0.00

([Skills Center CIS FTE] * [CIS - Salary Maint] * [CIS Mix])

(0.000 * 35,932.00 * 1.52716)

Z097 2. Skills CIS Salary Inc $ 0.00

([Skills Center CIS FTE] * [CIS - Salary Inc] * [CIS Mix] - [Skills CIS Salary Maint])

(0.000 * 36,758.00 * 1.52716 - 0.00)

Z098 3. Skills CIS Salary Total $ 0.00

[Skills CIS Salary Maint] + [Skills CIS Salary Inc]

0.00 + 0.00

B. Skill Center – Certificated Administrative Staff (CAS)

Z099 1. Skills CAS Salary Maint $ 0.00

[Skills Center CAS FTE] * [CAS - Salary Maint]

0.000 * 60,801.00

Z100 2. Skills CAS Salary Inc $ 0.00

[Skills Center CAS FTE] * [CAS - Salary Inc] - [Skills CAS Salary Maint]

0.000 * 62,199.00 - 0.00

Z101 3. Skills CAS Salary Total $ 0.00

[Skills CAS Salary Maint] + [Skills CAS Salary Inc]

0.00 + 0.00

C. Skill Center - Classified Staff (CLS)

111A 1. Skill CLS Salary Maint TotalSkills Center : Classified Salary (Maintenance Level) $ 0.00

[Skills Center CLS FTE] * [CLS - Salary Maint]

0.000 * 33,412.00

110A 2. CAS Salary IncreaseSkills Center : Classified Salary (Increase Level) $ 0.00

[Skills Center CLS FTE] * [CLS - Salary Inc] - [Skills CLS Salary Maint]

0.000 * 34,180.00 - 0.00

112A 3. Subtotal CTE CAS SalarySkills Center : Classified Salary Total $ 0.00

[Skills CLS Salary Maint] + [Skills CLS Salary Inc]

0.00 + 0.00

D. Staff Units Insurance, Payroll Taxes, and Benefits

Z102 1. Skills Cert Insurance $ 0.00

[Skills Center CIS CAS FTE] * [Certificated Health Insurance]

0.000 * 9,360.00

Z103 2. Skills Cert Insurance Inc $ 0.00

Page 16 of 39

([Skills Center CIS CAS FTE] * [Certificated Health Insurance Inc]) - ([Skills Cert Insurance])

(0.000 * 9,840.00) - (0.00)

Z104 3. Skills Cert Benefits Maint $ 0.00

([Skills CIS Salary Maint] + [Skills CAS Salary Maint]) * [CIS/CAS - Benefits Maint]

(0.00 + 0.00) * 0.23490

Z105 4. Skills Cert Benefits Inc $ 0.00

([Skills CIS Salary Inc] + [Skills CAS Salary Inc]) * [CIS/CAS - Benefits Inc]

(0.00 + 0.00) * 0.22850

108A 5. Classified Insurance BenefitsSkills Center : Classified Insurance (Maintenance Level) $ 0.00

[Skills Center CLS FTE] * [CLS Health Insurance] * [CLS Health Factor]

0.000 * 9,360.00 * 1.152

109A 6. Classified Insurance Benefits - IncreaseSkills Center : Classified Insurance (Increase Level) $ 0.00

([Skills Center CLS FTE] * [CLS Health Insurance Inc] * [CLS Health Factor]) - ([Skills CLS Insurance])

(0.000 * 9,840.00 * 1.152) - (0.00)

107A 7. Classified - Payroll Tax and BenefitsSkills Center : Classified Benefits (Maintenance Level) $ 0.00

[Skills CLS Salary Maint] * [CLS - Benefits Maint]

0.00 * 0.24600

106A 8. Classified - Payroll Tax and Benefits - IncreaseSkills Center : Classified Benefits (Increase Level)

$ 0.00

[Skills CLS Salary Inc] * [CLS - Benefits Inc]

0.00 * 0.21100

Z106 9. Skills insurance/Benefits Total $ 0.00

[Skills Cert Insurance] + [Skills Cert Insurance Inc] + [Skills Cert Benefits Maint] + [Skills Cert Benefits Inc] + [Skills CLS Insurance] + [Skills CLS Insurance Inc] + [Skills CLS Benefits Maint] + [Skills CLS Benefits Inc]

0.00 + 0.00 + 0.00 + 0.00 + 0.00 + 0.00 + 0.00 + 0.00

Page 17 of 39

State of Washington





Island County



D. Materials, Supplies, and Operating Costs (MSOC)

M40 1. Skills Center: Total Allocated MSOC $ 0.00

[Total MSOC Technology-Skills] + [Total MSOC Utilities-Skills] + [Total MSOC Curriciulum-Skills] + [Total MSOC Library/Supplies-Skills] + [Total MSOC Prof Dvlp-Skills] + [Total MSOC Facilities-Skills] + [Total MSOC Districtwide-Skills]

0.00 + 0.00 + 0.00 + 0.00 + 0.00 + 0.00 + 0.00

Z108 2. Skills Center Substitutes $ 0.00

[Skills Center Teacher FTE] * [Substitutes Days] * [Substitutes Rate]

0.000 * 4.000 * 151.86

E. Total

Z109 1. Skills Center Total $ 0.00

[Skills CIS Salary Total] + [Skills CAS Salary Total] + [Skills CLS Salary Total] + [Skills insurance/Benefits Total] + [Total MSOC -Skills] + [Skills Center Substitutes]

0.00 + 0.00 + 0.00 + 0.00 + 0.00 + 0.00

1191 MSCTE

Computation for Guaranteed School-Generated Entitlement (Grades 7 – 8 CTE)

Item Code Amount

A. Grades 7-8 Exploratory Career & Technical Education –Certificated Instructional Staff (CIS)

Z110 1. CTE 7-8 CIS Salary Maint $ 121,271.35

([CTE 7-8 CIS FTE] * [CIS - Salary Maint] * [CIS Mix])

(2.210 * 35,932.00 * 1.52716)

Z111 2. CTE 7-8 CIS Salary Inc $ 2,787.77

([CTE 7-8 CIS FTE] * [CIS - Salary Inc] * [CIS Mix] - [CTE 7-8 CIS Salary Maint])

(2.210 * 36,758.00 * 1.52716 - 121,271.35)

Z112 3. CTE 7-8 CIS Salary Total $ 124,059.12

[CTE 7-8 CIS Salary Maint] + [CTE 7-8 CIS Salary Inc]

121,271.35 + 2,787.77

B. Grades 7-8 Exploratory Career & Technical Education – Certificated Administrative Staff (CAS)

Z113 1. CTE 7-8 CAS Salary Maint $ 10,153.77

[CTE 7-8 CAS FTE] * [CAS - Salary Maint]

0.167 * 60,801.00

Z114 2. CTE 7-8 CAS Salary Inc $ 233.46

[CTE 7-8 CAS FTE] * [CAS - Salary Inc] - [CTE 7-8 CAS Salary Maint]

0.167 * 62,199.00 - 10,153.77

Z115 3. CTE 7-8 CAS Salary Total $ 10,387.23

[CTE 7-8 CAS Salary Maint] + [CTE 7-8 CAS Salary Inc]

10,153.77 + 233.46

Page 18 of 39

C. CTE 7-8 - Classified Staff (CLS)

021A 1. CLS Salary Maintenance TotalMiddle School CTE: Classified Salary (Maintenance Level) $ 22,720.16

[CTE 7-8 CLS FTE] * [CLS - Salary Maint]

0.680 * 33,412.00

020A 2. CLS Salary IncreaseMiddle School CTE: Classified Salary (Increase Level) $ 522.24

[CTE 7-8 CLS FTE] * [CLS - Salary Inc] - [CTE 7-8 CLS Salary Maint]

0.680 * 34,180.00 - 22,720.16

022A 3. Subtotal CTE CLS SalaryMiddle School CTE: Classified Salary Total $ 23,242.40

[CTE 7-8 CLS Salary Maint] + [CTE 7-8 CLS Salary Inc]

22,720.16 + 522.24State of Washington





Island County




Z116 1. CTE 7-8 Cert Insurance $ 22,248.72

[CTE 7-8 CIS CAS FTE] * [Certificated Health Insurance]

2.377 * 9,360.00

Z117 2. CTE 7-8 Cert Insurance Inc $ 1,140.96

([CTE 7-8 CIS CAS FTE] * [Certificated Health Insurance Inc]) - ([CTE 7-8 Cert Insurance])

(2.377 * 9,840.00) - (22,248.72)

Z118 3. CTE 7-8 Cert Benefits Maint $ 30,871.76

([CTE 7-8 CIS Salary Maint] + [CTE 7-8 CAS Salary Maint]) * [CIS/CAS - Benefits Maint]

(121,271.35 + 10,153.77) * 0.23490

Z119 4. CTE 7-8 Cert Benefits Inc $ 690.35

([CTE 7-8 CIS Salary Inc] + [CTE 7-8 CAS Salary Inc]) * [CIS/CAS - Benefits Inc]

(2,787.77 + 233.46) * 0.22850

018A 5. Classified Insurance BenefitsMiddle School CTE: Classified Insurance (Maintenance Level) $ 7,332.25

[CTE 7-8 CLS FTE] * [CLS Health Insurance] * [CLS Health Factor]

0.680 * 9,360.00 * 1.152

019A 6. Classified Insurance Benefits - IncreaseMiddle School CTE: Classified Insurance (Increase Level)

$ 376.01

([CTE 7-8 CLS FTE] * [CLS Health Insurance Inc] * [CLS Health Factor]) - ([CTE 7-8 CLS Insurance])

(0.680 * 9,840.00 * 1.152) - (7,332.25)

016A 7. Classified - Payroll Tax and BenefitsMiddle School CTE: Classified Benefits (Maintenance Level)

$ 5,589.16

[CTE 7-8 CLS Salary Maint] * [CLS - Benefits Maint]

22,720.16 * 0.24600

015A 8. Classified - Payroll Tax and Benefits - IncreaseMiddle School CTE: Classified Benefits (Increase Level)

$ 110.19

[CTE 7-8 CLS Salary Inc] * [CLS - Benefits Inc]

522.24 * 0.21100

Z120 9. CTE 7-8 insurance/Benefits Total $ 68,359.40

Page 19 of 39

[CTE 7-8 Cert Insurance] + [CTE 7-8 Cert Insurance Inc] + [CTE 7-8 Cert Benefits Maint] + [CTE 7-8 Cert Benefits Inc] + [CTE 7-8 CLS Insurance] + [CTE 7-8 CLS Insurance Inc] + [CTE 7-8 CLS Benefits Maint] + [CTE 7-8 CLS Benefits Inc]

22,248.72 + 1,140.96 + 30,871.76 + 690.35 + 7,332.25 + 376.01 + 5,589.16 + 110.19

E. Other Generated Entitlements

Z164 1. Total MSOC CTE 7-8Total MSOC CTE 7-8 $ 58,880.40

[Total MSOC Technology-CTE 7-8] + [Total MSOC Utilities-CTE 7-8] + [Total MSOC Curriciulum-CTE 7-8] + [Total MSOC Library/Supplies-CTE 7-8] + [Total MSOC Prof Dvlp-CTE 7-8] + [Total MSOC Facilities-CTE 7-8] + [Total MSOC Districtwide-CTE 7-8]

6,188.00 + 16,814.40 + 6,644.40 + 14,105.60 + 1,027.20 + 8,330.00 + 5,770.80

Z122 2. CTE 7-8 SubstitutesCTE 7-8 Substitutes $ 1,267.73

[CTE 7-8 Teacher FTE] * [Substitutes Days] * [Substitutes Rate]

2.087 * 4.000 * 151.86

F. Grades 7-8 Exploratory Career & Technical Education – Total

Z123 1. CTE 7-8 Total $ 286,196.28


124,059.12 + 10,387.23 + 23,242.40 + 68,359.40 + 58,880.40 + 1,267.73

Page 20 of 39

State of Washington





Island County



1191 CTE

Computation for Guaranteed School-Generated Entitlement (Grades 9 - 12 CTE)

Item Code Amount

A. Grades 9 - 12 Career & Technical Education (Exploratory and Preparatory)

Z124 1. CTE 9-12 CIS Salary Maint $ 1,000,406.31

([CTE 9-12 CIS FTE] * [CIS - Salary Maint] * [CIS Mix])

(18.231 * 35,932.00 * 1.52716)

Z125 2. CTE 9-12 CIS Salary Inc $ 22,997.21

([CTE 9-12 CIS FTE] * [CIS - Salary Inc] * [CIS Mix] - [CTE 9-12 CIS Salary Maint])

(18.231 * 36,758.00 * 1.52716 - 1,000,406.31)

Z126 3. CTE 9-12 CIS Salary Total $ 1,023,403.52

[CTE 9-12 CIS Salary Maint] + [CTE 9-12 CIS Salary Inc]

1,000,406.31 + 22,997.21

B. Grades 9 - 12 Career & Technical Education (Exploratory and Preparatory)

Z127 1. CTE 9-12 CAS Salary Maint $ 84,574.19

[CTE 9-12 CAS FTE] * [CAS - Salary Maint]

1.391 * 60,801.00

Z128 2. CTE 9-12 CAS Salary Inc $ 1,944.62

[CTE 9-12 CAS FTE] * [CAS - Salary Inc] - [CTE 9-12 CAS Salary Maint]

1.391 * 62,199.00 - 84,574.19

Z129 3. CTE 9-12 CAS Salary Total $ 86,518.81

[CTE 9-12 CAS Salary Maint] + [CTE 9-12 CAS Salary Inc]

84,574.19 + 1,944.62

Page 21 of 39

C. CTE 9-12 - Classified Staff (CLS)

036A 1. CLS Salary Maintenance TotalHigh School CTE: Classified Salary (Maintenance Level) $ 188,543.92

[CTE 9-12 CLS FTE] * [CLS - Salary Maint]

5.643 * 33,412.00

035A 2. CLS Salary IncreaseHigh School CTE: Classified Salary (Increase Level) $ 4,333.82

[CTE 9-12 CLS FTE] * [CLS - Salary Inc] - [CTE 9-12 CLS Salary Maint]

5.643 * 34,180.00 - 188,543.92

037A 3. Subtotal CTE CLS SalaryHigh School CTE: Classified Salary Total $ 192,877.74

[CTE 9-12 CLS Salary Maint] + [CTE 9-12 CLS Salary Inc]

188,543.92 + 4,333.82

State of Washington





Island County




Z130 1. CTE 9-12 Cert Insurance $ 183,661.92

[CTE 9-12 CIS CAS FTE] * [Certificated Health Insurance]

19.622 * 9,360.00

Z131 2. CTE 9-12 Cert Insurance Inc $ 9,418.56

([CTE 9-12 CIS CAS FTE] * [Certificated Health Insurance Inc]) - ([CTE 9-12 Cert Insurance])

(19.622 * 9,840.00) - (183,661.92)

Z132 3. CTE 9-12 Cert Benefits Maint $ 254,861.92

([CTE 9-12 CIS Salary Maint] + [CTE 9-12 CAS Salary Maint]) * [CIS/CAS - Benefits Maint]

(1,000,406.31 + 84,574.19) * 0.23490

Z133 4. CTE 9-12 Cert Benefits Inc $ 5,699.21

([CTE 9-12 CIS Salary Inc] + [CTE 9-12 CAS Salary Inc]) * [CIS/CAS - Benefits Inc]

(22,997.21 + 1,944.62) * 0.22850

033A 5. Classified Insurance BenefitsHigh School CTE: Classified Insurance (Maintenance Level) $ 60,846.89

[CTE 9-12 CLS FTE] * [CLS Health Insurance] * [CLS Health Factor]

5.643 * 9,360.00 * 1.152

034A 6. Classified Insurance Benefits - IncreaseHigh School CTE: Classified Insurance (Increase Level)

$ 3,120.35

([CTE 9-12 CLS FTE] * [CLS Health Insurance Inc] * [CLS Health Factor]) - ([CTE 9-12 CLS Insurance])

(5.643 * 9,840.00 * 1.152) - (60,846.89)

031A 7. Classified - Payroll Tax and BenefitsHigh School CTE: Classified Benefits (Maintenance Level)

$ 46,381.80

[CTE 9-12 CLS Salary Maint] * [CLS - Benefits Maint]

188,543.92 * 0.24600

030A 8. Classified - Payroll Tax and Benefits - IncreaseHigh School CTE: Classified Benefits (Increase Level)

$ 914.44

[CTE 9-12 CLS Salary Inc] * [CLS - Benefits Inc]

4,333.82 * 0.21100

Z134 9. CTE 9-12 insurance/Benefits Total $ 564,905.09

Page 22 of 39

[CTE 9-12 Cert Insurance] + [CTE 9-12 Cert Insurance Inc] + [CTE 9-12 Cert Benefits Maint] + [CTE 9-12 Cert Benefits Inc] + [CTE 9-12 CLS Insurance] + [CTE 9-12 CLS Insurance Inc] + [CTE 9-12 CLS Benefits Maint] + [CTE 9-12 CLS Benefits Inc]

183,661.92 + 9,418.56 + 254,861.92 + 5,699.21 + 60,846.89 + 3,120.35 + 46,381.80 + 914.44

E. Other Generated Entitlements

1. Maintenance, Supplies, and Operating Costs (MSOC)

146A 1. Materials, Supplies, and Operating Costs (MSOC)High School CTE: MSOC exploratory and preparatory

$ 485,763.30

[Total MSOC -CTE 9-12expl] + [Total MSOC -CTE 9-12prep]

175,169.19 + 310,594.11

2. CTE 9-12 Substitutes

Z136 1. CTE 9-12 Substitutes $ 10,458.90

([CTE 9-12 expl Teacher FTE] + [CTE 9-12 prep Teacher FTE]) * [Substitutes Days] * [Substitutes Rate]

(6.209 + 11.009) * 4.000 * 151.86

F. Grades 9 - 12 Exploratory Career & Technical Education – Total

Z137 1. CTE 9-12 Total $ 2,363,927.36


1,023,403.52 + 86,518.81 + 192,877.74 + 564,905.09 + 485,763.30 + 10,458.90

Page 23 of 39

State of Washington





Island County



II. Special Education Excess Cost Allocation – Acct 4121

Item Code Amount

B9 A. Enroll SpEd Birth - Age 2 59.00

B1 B. Enroll SpEd 3-PK 93.00

B2 C. Kindergarten - Age 21 751.00

Z272 D. Enroll BEA Resident 5,854.00

([Enroll Total w/ Run Start and Droput and ALE] + [Adj Resident BEA])

(5,854.00 + 0.00)

Z273 E. Enroll SpEd% K-21 0.1283

([Enroll SpEd K-21] / [Enroll BEA Resident])

(751.00 / 5,854.00)

Z274 F. SpEd K-21 Fund% 0.1283

IF ([Enroll SpEd% K-21]) <= ( [SpEd Max Fund %]) THEN ([Enroll SpEd% K-21]) ( 0) ELSE ([SpEd Max Fund %]) ( 0)

IF (0.1283) <= ( 0.13500) THEN (0.1283) ( 0) ELSE (0.13500) ( 0)

Z275 G. Enroll SpEd K-21 Funded 751.07

([Enroll BEA Resident] * [SpEd K-21 Fund%])

(5,854.00 * 0.1283)

Z246 H. Total BEA per SpEd student $ 6,975.15


3,937.96 + 1,709.99 + 30.61 + 1,296.59

Z277 I. SpEd 3-PK Allocation $ 745,992.29

IF ([Co-op SpEd Alloc Rate]) > ( 0) THEN ([Enroll SpEd 3-PK] * [Co-op SpEd Alloc Rate] * [SpEd 0-PK Alloc Factor]) ( 0) ELSE ([Enroll SpEd 3-PK] * [SpEd BEA Rate] * [SpEd 0-PK Alloc Factor]) ( 0)

IF (0.00) > ( 0) THEN (93.00 * 0.00 * 1.15) ( 0) ELSE (93.00 * 6,975.15 * 1.15) ( 0)

J. Age K-21 Allocation

Z278 1. Fed Funds Integration Rate $ 21.96

Z280 2. Age K-21 Allocation $ 4,860,329.54

IF ([Co-op SpEd Alloc Rate]) > ( 0) THEN ([Co-op SpEd Alloc Rate] * [SpEd K-21 Alloc Factor] - [Fed Funds Int Rate]) * ( [Enroll SpEd K-21]) ELSE ([SpEd BEA Rate] * [SpEd K-21 Alloc Factor] - [Fed Funds Int Rate]) * ( [Enroll SpEd K-21 Funded])

IF (0.00) > ( 0) THEN (0.00 * 0.9309 - 21.96) * ( 751.00) ELSE (6,975.15 * 0.9309 - 21.96) * ( 751.07)

B4 K. State Safety Net Award $ 75,000.00

N7 L. Total 4121 $ 5,683,321.83

Page 24 of 39

([SpEd 3-PK Allocation] + [SpEd K-21 Allocation] + [State Safety Net] + [Home/Hosp Ed Alloc] + [Foster Care Alloc])

(745,992.29 + 4,860,329.54 + 75,000.00 + 2,000.00 + 0.00)

N8 M. Total 4122 $ 473,263.93

[Enroll SpEd 0-2] * [SpEd BEA Rate] * [SpEd 0-PK Alloc Factor]

59.00 * 6,975.15 * 1.15

N10 N. Total Sped Allocation $ 6,156,585.76

[Total 4121] + [Total 4122]

5,683,321.83 + 473,263.93

Page 25 of 39

State of Washington





Island County



Account 3121 Special Education, General Apportionment

Item Code Amount

B2 O. Kindergarten - Age 21 751.00

Z284 P. SpEd Gen Apport $ 5,238,337.65

IF ([Co-op SpEd Alloc Rate]) > ( 0) THEN ([Co-op SpEd Alloc Rate] * [Enroll SpEd K-21]) ( 0) ELSE ([SpEd BEA Rate] * [Enroll SpEd K-21]) ( 0)

IF (0.00) > ( 0) THEN (0.00 * 751.00) ( 0) ELSE (6,975.15 * 751.00) ( 0)

N9 Q. Allowance for Districtwide 3121 Expenditures - State Recovery Rate 0.1740

Z286 R. SpEd Gen Apport Instruct $ 4,461,957.11

([SpEd Gen Apport]) / ( 1 + [Districtwide Allow])

(5,238,337.65) / ( 1 + 0.1740)

B8 S. % Student Av. Enrollment in Sp. Ed. Instr. 0.34720

Z291 Total program 21 $ 7,232,513.34

([Total 4121] + [Gen Apport 3121])

(5,683,321.83 + 1,549,191.51)

Page 26 of 39

State of Washington





Island County



III. Special Education BEA Rate per Student Calculation - Acct 4121

BEA Calculated Staff Units

Item Code Amount

Z219 CIS BEA FTE K-3 $ 134.654

([Enroll K] + [Enroll 1] + [Enroll 2] + [Enroll 3]) * [SpEd CIS Ratio K-3]

(485.00 + 469.00 + 481.00 + 457.00) * 0.071170

Z220 CIS BEA FTE 4 22.177

([Enroll 4] * [SpEd CIS BEA Ratio 4])

(482.00 * 0.04601)

Z221 CIS BEA FTE 5-6 41.317

([Enroll 5-6] * [SpEd CIS BEA Ratio 5-6])

(898.00 * 0.04601)

Z222 CIS BEA FTE 7-8 36.337

([Enroll 7-8] * [SpEd CIS BEA Ratio 7-8])

(786.00 * 0.04623)

Z223 CIS BEA FTE 9-12 87.250

([Enroll 9-12] + [Enroll ALE K-6] + [Enroll ALE 7-8] + [Enroll ALE 9-12] + [Enroll Program 1418 Reg] + [Enroll Program 1418 CTE] + [Enroll Run Start] + [Enroll Run Start CTE] ) * [SpEd CIS BEA Ratio 9-12]

(1,497.00 + 124.00 + 33.00 + 43.00 + 9.00 + 0.00 + 85.00 + 5.00 ) * 0.04858

Z550S High Poverty Teacher K-3 Enhancement for Special Ed Only 0.000000

((1 / [Poverty Class Size K-3] - 1 / [Class Size K-3]) * ([Enroll K HighPov] + [Enroll 1 HighPov] + [Enroll 2 HighPov] + [Enroll 3 HighPov])) * (1 + [Planning K-3])

((1 / 17.00 - 1 / 17.00) * (203.00 + 210.00 + 214.00 + 163.00)) * (1 + 0.155)

Z224 CIS BEA FTE K-12 $ 0.054960

([CIS BEA FTE K-3] + + [CIS BEA FTE 4] + [CIS BEA FTE 5-6] + [CIS BEA FTE 7-8] + [CIS BEA FTE 9-12]) / [Enroll Total w/ Run Start and Droput and ALE]

(134.654 + + 22.177 + 41.317 + 36.337 + 87.250) / 5,854.00

Z555 CAS BEA FTE K-3 $ 8.200

([Enroll K] + [Enroll 1] + [Enroll 2] + [Enroll 3]) * [CAS Ratio K-3]

(485.00 + 469.00 + 481.00 + 457.00) * 0.004334

Z555Z4 CAS BEA FTE 4 $ 1.923

([Enroll 4] * [SpEd CAS BEA Ratio 4])

(482.00 * 0.00399)

Z555Z6 CAS BEA FTE 5-6 $ 3.583

([Enroll 5-6] * [SpEd CAS BEA Ratio 5-6])

(898.00 * 0.00399)

Z555Z8 CAS BEA FTE 7-8 $ 3.136

([Enroll 7-8] * [SpEd CAS BEA Ratio 7-8])

(786.00 * 0.00399)

Z555Z12 CAS BEA FTE 9-12 $ 7.238

Page 27 of 39

([Enroll 9-12] + [Enroll ALE K-6] + [Enroll ALE 7-8] + [Enroll ALE 9-12] + [Enroll Program 1418 Reg] + [Enroll Program 1418 CTE] + [Enroll Run Start] + [Enroll Run Start CTE] ) * [SpEd CAS BEA Ratio 9-12]

(1,497.00 + 124.00 + 33.00 + 43.00 + 9.00 + 0.00 + 85.00 + 5.00 ) * 0.00403

593X CAS Special Ed BEA Rate (K-12) $ 0.00411

(([Teachers K-3 HighPov Enh for SpEd] * [Central Admin Percent] * [Central Admin CAS%]) + ([CAS BEA FTE K-3] + [CAS BEA FTE 4] + [CAS BEA FTE 5-6] + [CAS BEA FTE 7-8] + [CAS BEA FTE 9-12])) / [Enroll Total w/ Run Start and Droput and ALE]

((0.000000 * 0.05300 * 0.25470) + (8.200 + 1.923 + 3.583 + 3.136 + 7.238)) / 5,854.00

Z556 CLS BEA FTE K-3 $ 34.442

([Enroll K] + [Enroll 1] + [Enroll 2] + [Enroll 3]) * [SpEd CLS BEA Ratio K]

(485.00 + 469.00 + 481.00 + 457.00) * 0.018204

Z556Z4 CLS BEA FTE 4 $ 8.295

([Enroll 4] * [SpEd CLS BEA Ratio 4])

(482.00 * 0.01721)

Z556Z6 CLS BEA FTE 5-6 $ 15.455

([Enroll 5-6] * [SpEd CLS BEA Ratio 5-6])

(898.00 * 0.01721)

Z556Z8 CLS BEA FTE 7-8 $ 13.370

([Enroll 7-8] * [SpEd CLS BEA Ratio 7-8])

(786.00 * 0.01701)

Z556Z12 CLS BEA FTE 9-12 $ 30.712

([Enroll 9-12] + [Enroll ALE K-6] + [Enroll ALE 7-8] + [Enroll ALE 9-12] + [Enroll Program 1418 Reg] + [Enroll Program 1418 CTE] + [Enroll Run Start] + [Enroll Run Start CTE] ) * [SpEd CLS BEA Ratio 9-12]

(1,497.00 + 124.00 + 33.00 + 43.00 + 9.00 + 0.00 + 85.00 + 5.00 ) * 0.01710

594X CLS Special Ed BEA Rate (K-12) $ 0.01747

(([Teachers K-3 HighPov Enh for SpEd] * [Central Admin Percent] * [Central Admin CLS%]) + ([CLS BEA FTE K-3] + [CLS BEA FTE 4] + [CLS BEA FTE 5-6] + [CLS BEA FTE 7-8] + [CLS BEA FTE 9-12])) / [Enroll Total w/ Run Start and Droput and ALE]

((0.000000 * 0.05300 * 0.74530) + (34.442 + 8.295 + 15.455 + 13.370 + 30.712)) / 5,854.00

Page 28 of 39

State of Washington





Island County



Salary Allocation

Item Code Amount

Z225 CIS BEA Salary Maint Total $ 3,015.87

[CIS BEA FTE K-12] * [CIS - Salary Maint] * [CIS Mix]

0.054960 * 35,932.00 * 1.52716

Z226 CIS BEA Salary Inc Total $ 69.33

[CIS BEA FTE K-12] * [CIS - Salary Inc] * [CIS Mix] - [CIS BEA Salary Maint Total]

0.054960 * 36,758.00 * 1.52716 - 3,015.87

Z227 CIS BEA Salary Total $ 3,085.20

[CIS BEA Salary Maint Total] + [CIS BEA Salary Inc Total]

3,015.87 + 69.33

Z228 CAS BEA Salary Maint Total $ 249.89

[CAS BEA FTE K-12] * [CAS - Salary Maint]

0.00411 * 60,801.00

Z229 CAS BEA Salary Inc Total $ 5.75

[CAS BEA FTE K-12] * [CAS - Salary Inc] - [CAS BEA Salary Maint Total]

0.00411 * 62,199.00 - 249.89

Z230 CAS BEA Salary Total $ 255.64

[CAS BEA Salary Maint Total] + [CAS BEA Salary Inc Total]

249.89 + 5.75

Z231 CLS BEA Salary Maint Total $ 583.71

[CLS BEA FTE K-12] * [CLS - Salary Maint]

0.01747 * 33,412.00

Z232 CLS BEA Salary Inc Total $ 13.41

[CLS BEA FTE K-12] * [CLS - Salary Inc] - [CLS BEA Salary Maint Total]

0.01747 * 34,180.00 - 583.71

Z233 CLS BEA Salary Total $ 597.12

[CLS BEA Salary Maint Total] + [CLS BEA Salary Inc Total]

583.71 + 13.41

Z234 TOTAL Salary BEA $ 3,937.96

[CIS BEA Salary Total] + [CAS BEA Salary Total] + [CLS BEA Salary Total]

3,085.20 + 255.64 + 597.12

Page 29 of 39

State of Washington





Island County



Benefits Allocation

Item Code Amount

Z235 1. CIS/CAS BEA Insurance Maint Total $ 552.90

([CIS BEA FTE K-12] + [CAS BEA FTE K-12]) * [Certificated Health Insurance]

(0.054960 + 0.00411) * 9,360.00

Z236 2. CIS/CAS BEA Insurance Inc Total $ 28.35

(([CIS BEA FTE K-12] + [CAS BEA FTE K-12]) * [Certificated Health Insurance Inc]) - [CIS/CAS BEA Insurance Maint Total]

((0.054960 + 0.00411) * 9,840.00) - 552.90

Z237 3. CLS BEA Insurance Maint Total $ 188.37

[CLS BEA FTE K-12] * [CLS Health Insurance] * [CLS Health Factor]

0.01747 * 9,360.00 * 1.152

Z238 4. CLS BEA Insurance Inc Total $ 9.66

([CLS BEA FTE K-12] * [CLS Health Insurance Inc] * [CLS Health Factor]) - [CLS BEA Insurance Maint Total]

(0.01747 * 9,840.00 * 1.152) - 188.37

Z239 5. CIS/CAS BEA Benefits Maint Total $ 767.13

([CIS BEA Salary Maint Total] + [CAS BEA Salary Maint Total]) * [CIS/CAS - Benefits Maint]

(3,015.87 + 249.89) * 0.23490

Z240 6. CIS/CAS BEA Benefits Inc Total $ 17.16

([CIS BEA Salary Inc Total] + [CAS BEA Salary Inc Total]) * [CIS/CAS - Benefits Inc]

(69.33 + 5.75) * 0.22850

Z241 7. CLS BEA Benefits Maint Total $ 143.59

[CLS BEA Salary Maint Total] * [CLS - Benefits Maint]

583.71 * 0.24600

Z242 8. CLS BEA Benefits Inc Total $ 2.83

[CLS BEA Salary Inc Total] * [CLS - Benefits Inc]

13.41 * 0.21100

Z243 9. TOTAL Benefits BEA $ 1,709.99

[CIS/CAS BEA Insurance Maint Total] + [CIS/CAS BEA Insurance Inc Total] + [CLS BEA Insurance Maint Total] + [CLS BEA Insurance Inc Total] + [CIS/CAS BEA Benefits Maint Total] + [CIS/CAS BEA Benefits Inc Total] + [CLS BEA Benefits Maint Total] + [CLS BEA Benefits Inc Total]

552.90 + 28.35 + 188.37 + 9.66 + 767.13 + 17.16 + 143.59 + 2.83

Page 30 of 39

State of Washington





Island County



Substitutes BEA

Item Code Amount

Z244 Substitutes BEA $ 30.61

([CIS BEA FTE K-12] * [Teachers %]) * [Substitutes Days] * [Substitutes Rate]

(0.054960 * 0.9170) * 4.000 * 151.86

MSOC BEA

Item Code Amount

Z245 MSOC BEA Per Student $ 1,296.59

([Enroll Total w/ Run Start and Droput and ALE] * [MSOC-Reg] + ([Enroll ALE K-6] + [Enroll ALE 7-8] + [Enroll ALE 9-12] + [Enroll 9-12] + [Enroll Program 1418 Reg] + [Enroll Program 1418 CTE] + [Enroll Run Start] + [Enroll Run Start CTE]) * [MSOC-LabSci]) / [Enroll Total w/ Run Start and Droput and ALE]

(5,854.00 * 1,244.16 + (124.00 + 33.00 + 43.00 + 1,497.00 + 9.00 + 0.00 + 85.00 + 5.00) * 170.91) / 5,854.00

3. BEA Rate for Special Education

Item Code Amount

Z246 Total BEA per SpEd student $ 6,975.15


3,937.96 + 1,709.99 + 30.61 + 1,296.59

Page 31 of 39

State of Washington





Island County



IV. Learning Assistance Program (LAP) – Acct 4155

Item Code Amount

Z067 A. Eligible Students - RegularLAP Students 2,257.32

([Enroll Total PY for LAP] * [LAP District Poverty %])

(5,736.52 * 0.3935)

Z068 B. Formulated Staffing Units - RegularLAP CIS FTE 14.432

( ( [LAP Students] * [LAP HR/Stdnt] * [Instruct Wks/Year]) / [LAP Class Size]) / [Instruct Hr/Year]

( ( 2,257.32 * 2.39750 * 36.00) / 15.00) / 900.00

Z068A C. Formulated Staffing Units - High PovertyC. Formulated Staffing Units - High Poverty 3.31

( ( [LAP PY HiPov Students] * [HiPov LAP HR/Stdnt] * [Instruct Wks/Year]) / [LAP Class Size]) / [Instruct Hr/Year]

( ( 1,127.81 * 1.10000 * 36.00) / 15.00) / 900.00

Z075 D. Total LAP Staffing UnitsD. Total LAP Staffing Units 17.74

( [LAP CIS FTE] + [LAP HiPov CIS FTE])

( 14.432 + 3.31)

Z069 E. LAP CIS Salary Maint $ 973,463.22

([Total LAP Staffing Units] * [CIS - Salary Maint] * [CIS Mix])

(17.74 * 35,932.00 * 1.52716)

Z070 F. LAP CIS Salary Inc $ 22,377.84

([Total LAP Staffing Units] * [CIS - Salary Inc] * [CIS Mix] - [LAP CIS Salary Maint])

(17.74 * 36,758.00 * 1.52716 - 973,463.22)

Z071 G. LAP CIS Insurance $ 166,046.40

([Total LAP Staffing Units] * [Certificated Health Insurance])

(17.74 * 9,360.00)

Z072 H. LAP CIS Insurance Inc $ 8,515.20

([Total LAP Staffing Units] * [Certificated Health Insurance Inc]) - ([LAP CIS Insurance])

(17.74 * 9,840.00) - (166,046.40)

Z073 I. LAP CIS Benefits Maint $ 228,666.51

([LAP CIS Salary Maint] * [CIS/CAS - Benefits Maint])

(973,463.22 * 0.23490)

Z074 J. LAP CIS Benefits Inc $ 5,113.34

([LAP CIS Salary Inc] * [CIS/CAS - Benefits Inc])

(22,377.84 * 0.22850)

M56 K. Learning Assistance Program: Total Allocated MSOC $ 0.00

([Total MSOC Technology-LAP] + [Total MSOC Utilities-LAP] + [Total MSOC Curriciulum-LAP] + [Total MSOC Library/Supplies-LAP] + [Total MSOC Prof Dvlp-LAP] + [Total MSOC Facilities-LAP] + [Total MSOC Districtwide-LAP])

(0.00 + 0.00 + 0.00 + 0.00 + 0.00 + 0.00 + 0.00)

O7 L. Lap Total $ 1,404,182.51

Page 32 of 39

([LAP CIS Salary Maint] + [LAP CIS Salary Inc] + [LAP CIS Insurance] + [LAP CIS Insurance Inc] + [LAP CIS Benefits Maint] + [LAP CIS Benefits Inc] + [Total MSOC -LAP])

(973,463.22 + 22,377.84 + 166,046.40 + 8,515.20 + 228,666.51 + 5,113.34 + 0.00)

Page 33 of 39

State of Washington





Island County



V. Transitional Bilingual Program (TBIP) – Acct 4165

Item Code Amount

A53 A. TBIP Kindergarten - Grade 12 $ 203.00

([Enroll TBIP K-6] + [Enroll TBIP 7-8] + [Enroll TBIP 9-12])

(107.00 + 33.00 + 63.00)

A62 B. TBIP Enroll K-6 Subtotal $ 107.00

Z551 C. TBIP Staffing Units Grades K-6 1.363

( ( [Enroll TBIP K-6] * [TBIP Hr/Stdnt K-6] * [Instruct Wks/Year]) / [TBIP Class Size]) / [Instruct Hr/Year]

( ( 107.00 * 4.778 * 36.00) / 15.00) / 900.00

A63 D. TBIP Enroll 7-8 Subtotal $ 33.00

Z551Z8 E. TBIP Staffing Units Grades 7-8 $ 0.596

(( [Enroll TBIP 7-8] * [TBIP Hr/Stdnt 7-8] * [Instruct Wks/Year]) / [TBIP Class Size]) / [Instruct Hr/Year]

(( 33.00 * 6.778 * 36.00) / 15.00) / 900.00

A64 F. TBIP Enroll 9-12 Subtotal $ 63.00

Z551Z12 G. TBIP Staffing Units Grades 9-12 $ 1.139

(( [Enroll TBIP 9-12] * [TBIP Hr/Stdnt 9-12] * [Instruct Wks/Year]) / [TBIP Class Size]) / [Instruct Hr/Year]

(( 63.00 * 6.778 * 36.00) / 15.00) / 900.00

A65 H. TBIP Exited Kindergarten - Grade 12 $ 42.00

Z554 I. TBIP Staffing Units Exited Students 0.336

( ( [Enroll TBIP Exited] * [TBIP Hr/Stdnt Exited] * [Instruct Wks/Year]) / [TBIP Class Size]) / [Instruct Hr/Year]

( ( 42.00 * 3.000 * 36.00) / 15.00) / 900.00

A66 J. Total TBIP CIS FTE 3.434

[TBIP CIS FTE K-6] + [TBIP CIS FTE 7-8] + [TBIP CIS FTE 9-12] + [TBIP CIS FTE Exited]

1.363 + 0.596 + 1.139 + 0.336

Z078 K. TBIP CIS Salary Maint $ 188,437.02

[Total TBIP CIS FTE] * [CIS - Salary Maint] * [CIS Mix]

3.434 * 35,932.00 * 1.52716

Z079 L. TBIP CIS Salary Inc $ 4,331.76

[Total TBIP CIS FTE] * [CIS - Salary Inc] * [CIS Mix] - [TBIP CIS Salary Maint]

3.434 * 36,758.00 * 1.52716 - 188,437.02

Z080 M. TBIP CIS Insurance $ 32,142.24

[Total TBIP CIS FTE] * [Certificated Health Insurance]

3.434 * 9,360.00

Z081 N. TBIP CIS Insurance Inc $ 1,648.32

Page 34 of 39

([Total TBIP CIS FTE] * [Certificated Health Insurance Inc]) - ([TBIP CIS Insurance])

(3.434 * 9,840.00) - (32,142.24)

Z082 O. TBIP CIS Benefits Maint $ 44,263.86

([TBIP CIS Salary Maint] * [CIS/CAS - Benefits Maint])

(188,437.02 * 0.23490)

Z083 P. TBIP CIS Benefits Inc $ 989.81

([TBIP CIS Salary Inc] * [CIS/CAS - Benefits Inc])

(4,331.76 * 0.22850)

M48 Q. Transitional Bilingual: Total Allocated MSOC $ 0.00

([Total MSOC Technology-TBIP] + [Total MSOC Utilities-TBIP] + [Total MSOC Curriciulum-TBIP] + [Total MSOC Library/Supplies-TBIP] + [Total MSOC Prof Dvlp-TBIP] + [Total MSOC Facilities-TBIP] + [Total MSOC Districtwide-TBIP])

(0.00 + 0.00 + 0.00 + 0.00 + 0.00 + 0.00 + 0.00)

Z085 R. TBIP TOTAL $ 271,813.01

([TBIP CIS Salary Maint] + [TBIP CIS Salary Inc] + [TBIP CIS Insurance] + [TBIP CIS Insurance Inc] + [TBIP CIS Benefits Maint] + [TBIP CIS Benefits Inc] + [TOTAL MSOC -TBIP])

(188,437.02 + 4,331.76 + 32,142.24 + 1,648.32 + 44,263.86 + 989.81 + 0.00)

Z476 S. TBIP WithHold Amount $ 6,931.23

([TBIP TOTAL] * [TBIP WithHold Factor])

(271,813.01 * 0.0255)

Z477 T. TBIP Net Total $ 264,881.78

([TBIP TOTAL] - [TBIP WithHold Amount])

(271,813.01 - 6,931.23)

Page 35 of 39

State of Washington





Island County



VI. Highly Capable (HiCap) – Acct 4174

Item Code Amount

Z086 A. HiCap Students 292.70

([Enroll Total w/ Run Start and Droput and ALE] * [HiCap % Enroll])

(5,854.00 * 0.05000)

Z087 B. HiCap CIS FTE 1.685

( ( [HiCap Students] * [HiCap Hr/Stdnt] * [Instruct Wks/Year]) / [HiCap Class Size]) / [Instruct Hr/Year]

( ( 292.70 * 2.1590 * 36.00) / 15.00) / 900.00

Z088 C. HiCap CIS Salary Maint $ 92,462.54

([HiCap CIS FTE] * [CIS - Salary Maint] * [CIS Mix])

(1.685 * 35,932.00 * 1.52716)

Z089 D. HiCap CIS Salary Inc $ 2,125.52

([HiCap CIS FTE] * [CIS - Salary Inc] * [CIS Mix] - [HiCap CIS Salary Maint])

(1.685 * 36,758.00 * 1.52716 - 92,462.54)

Z090 E. HiCap CIS Insurance $ 15,771.60

([HiCap CIS FTE] * [Certificated Health Insurance])

(1.685 * 9,360.00)

Z091 F. HiCap CIS Insurance Inc $ 808.80

([HiCap CIS FTE] * [Certificated Health Insurance Inc]) - ([HiCap CIS Insurance])

(1.685 * 9,840.00) - (15,771.60)

Z092 G. HiCap CIS Benefits Maint $ 21,719.45

([HiCap CIS Salary Maint] * [CIS/CAS - Benefits Maint])

(92,462.54 * 0.23490)

Z093 H. HiCap CIS Benefits Inc $ 485.68

([HiCap CIS Salary Inc] * [CIS/CAS - Benefits Inc])

(2,125.52 * 0.22850)

Z094 I. Total MSOC -HiCap $ 0.00

([Total MSOC Technology-HiCap] + [Total MSOC Utilities-HiCap] + [Total MSOC Curriciulum-HiCap] + [Total MSOC Library/Supplies-HiCap] + [Total MSOC Prof Dvlp-HiCap] + [Total MSOC Facilities-HiCap] + [Total MSOC Districtwide-HiCap])

(0.00 + 0.00 + 0.00 + 0.00 + 0.00 + 0.00 + 0.00)

Z095 J. HiCap TOTAL $ 133,373.59

([HiCap CIS Salary Maint] + [HiCap CIS Salary Inc] + [HiCap CIS Insurance] + [HiCap CIS Insurance Inc] + [HiCap CIS Benefits Maint] + [HiCap CIS Benefits Inc] + [Total MSOC -HiCap])

(92,462.54 + 2,125.52 + 15,771.60 + 808.80 + 21,719.45 + 485.68 + 0.00)

Page 36 of 39

State of Washington





Island County



VII. School Food Service – Acct 4198

Item Code Amount

S5 A. Total School Food Service Allocation $ 43,371.08

([Tot Type A Lunches Srvd] + [Tot Rdcd F&R Brfasts Srvd] + [Tot Rdcd Price Bfasts Srvd] + [Tot Rdcd Price K-3 Lnchs Srvd])

(0.00 + 20,434.68 + 9,247.20 + 13,689.20)

S1 B. Total Type A Lunches Served 0.00

([Est Reimursable Stdnt Lunches Srvd] * [Food Type A Lunch Rate])

(0.00 * 0.000000)

S2 C. Total Reduced Free & Reduced Price Breakfasts Served 20,434.68

([Est FRPB] * [Free/Red Bfast Rate])

(113,526.00 * 0.180000)

S3 D. Total Reduced Price Breakfasts Served 9,247.20

([Est RPB] * [Rdcd Only Bfast Rate])

(30,824.00 * 0.30)

S4 E. Total Reduced Price Grade K-3 Lunches Served (S4) 13,689.20

([Est RPL K3] * [Rdcd Only Lunch Rate])

(34,223.00 * 0.4000)

VIII. Transportation - Operations – Acct 4199

Item Code Amount

I4 Total Transportation Operations $ 1,567,486.00

([Trans Op Alloc, Excl In-Lieu-of Deprec for Contracting Dists] + [In-Lieu-Of Deprec for Contracting Dists])

(1,567,486.00 + 0.00)

Page 37 of 39

State of Washington



F-203 Edit Report CCDDD 15201


Island County



Type Number Message Input Value Comparison Value

Warning W-54 Why is Estimated Free and Reduced Student Breakfasts Served Account 4198 so different from Prior Year?

113,526.00 100,551.00

Warning W-62 Why is Estimated Reduced Student Breakfasts Served so different from Prior Year?

30,824.00 25,110.00

Page 38 of 39

Page 39 of 39

Documents

2017-18 ANNUAL BUDGET...Learning for Life 350 S. Oak Harbor St., Oak Harbor, WA 98277 p: 360.279.5000 f: 360.279.5070 RESOLUTION NO. 17-1 APPROVAL OF 2017-2018 FINAL BUDGET WHEREAS,