Yakima School District. Fiscal Year-end Report December 14, 2010
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1 Yakima School District Fiscal Year-end Report December 14, 2010
2 Student Enrollment 14, AVERAGE STUDENT FTE 14,000 13,500 13,000 12,500 12,000 11,500 13,162 13,186 13,394 13,378 13,623 13,558 13,605 13,588 13,754 13,937 11,000 99/00 00/01 01/02 02/03 03/04 04/05 05/06 06/07 07/08 08/09 09/10
3 Certificated Staff FTE /06 06/07 07/08 08/09 09/10 Budget Actual
4 Classified Staff FTE /06 06/07 07/08 08/09 09/10 Budget Actual
5 Total Revenue & Other Financial Sources TOTAL REVENUE & OTHER FINANCIAL SOURCES $159,154,872 TOTAL APPROPRIATION (EXP) Operating Expenditures $146,844,374 $146,844,374 OTHER FINANCING USES Transfer to Debt Service Fund $0 Transfer to Capital Projects Fund $0 Transfer to Transportation Vehicle Fund $300,000 $300,000 FIN. SOURCES (OVER) EXP. & OTHER FIN. USES $12,010,498 $12,010,498 DESCRIPTION REVENUE EXPENDITURES Over/(Under) BASIC EDUCATION PROGRAMS - LEVY & STATE FUNDED REGULAR INSTRUCTION $58,941,251 VOCATIONAL EDUCATION INSTRUCTION $4,610,944 SKILLS CENTER INSTRUCTION $3,504,125 DISTRICT WIDE SUPPORT SERVICES $17,072,431 $95,088,581 $84,128,751 $10,959,829 SPECIAL EDUCATION - LEVY & STATE FUNDED $11,751,926 $12,998,230 ($1,246,303) STATE & FEDERAL GRANTS & SELF-FUNDED PROGRAMS $43,295,064 $40,883,018 $2,412,045 FOOD SERVICES PROGRAM $6,795,044 $6,168,869 $626,175 PUPIL TRANSPORTATION OPERATIONS $2,224,257 $2,665,506 ($441,248) TOTALS $159,154,872 $146,844,374 $12,310,498 TRANSFERS TO DEBT SRV, TRANS VEH, CAP PROJECTS ($300,000) $12,010,498
6 Account Code Definition & Structure Revenue State Accounting Manual:
7 Revenue History Actual Actual Actual Actual REVENUE TYPE LOCAL TAXES (1XXX) $10,888,392 $11,133,364 $11,469,646 $12,062,824 % of Total Revenues 8.18% 7.83% 7.63% 7.58% Like-size District Comparison FTE 10,000-19, Districts 15.90% LOCAL NON-TAX (2XXX) $2,455,999 $2,365,260 $1,627,383 $1,766,262 % of Total Revenues 1.84% 1.66% 1.08% 1.11% 3.80% STATE FUNDING (3XXX, 4XXX) $95,728,767 $105,022,267 $109,742,800 $104,028,993 % of Total Revenues 71.88% 73.89% 73.03% 65.36% 67.10% FEDERAL FUNDING (5XXX, 6XXX) $22,949,937 $23,102,554 $26,754,928 $23,017,621 % of Total Revenues 17.23% 16.25% 17.80% 14.46% 12.60% FEDERAL STIMULUS FUNDING ( ) $17,494,589 % of Total Revenues 10.99% OTHER DISTRICTS (7XXX, 8XXX, 9XXX) $1,154,918 $517,272 $674,277 $784,584 % of Total Revenues 0.87% 0.36% 0.45% 0.49% 0.60% TOTAL REVENUES $133,178,013 $142,140,717 $150,269,034 $159,154,872
8 Account Code Definition & Structure Expenditures State Accounting Manual:
9 Expenditures By Program Actual Actual Actual Actual Like-size District PROGRAM 2006/ / / Comparison FTE 10,000-19, Districts Regular Instruction (00) $64,211,627 $65,856,414 $67,832,889 $59,023,654 % of Total Budget 48.1% 47.2% 45.8% 40.2% 48.5% Federal Stimulus (11/12/14/18/19) $0 $0 $2,163,358 $15,756,122 % of Total Budget 0.0% 0.0% 1.5% 10.7% 4.3% Special Education State (20) $13,033,103 $16,376,980 $16,581,255 $16,075,199 % of Total Budget 9.8% 11.7% 11.2% 10.9% 12.6% Vocational Instruction (30) $3,426,275 $4,271,551 $4,594,708 $4,850,553 % of Total Budget 2.6% 3.1% 3.1% 3.3% 3.0% Skills Center Instruction (40) $2,501,532 $2,986,418 $3,094,907 $3,607,410 % of Total Budget 1.9% 2.1% 2.1% 2.5% 0.4% Compensatory Programs (50/60) $23,421,892 $22,894,363 $25,408,716 $19,534,664 % of Total Budget 17.6% 16.4% 17.2% 13.3% 9.1% Other Instructional Programs (70) $2,314,203 $1,851,960 $2,027,901 $1,938,317 % of Total Budget 1.7% 1.3% 1.4% 1.3% 1.4% Community Services (80) $122,103 $146,396 $122,563 $151,648 % of Total Budget 0.1% 0.1% 0.1% 0.1% 0.7% Support Services (90) $24,402,297 $25,109,324 $26,169,602 $25,906,806 % of Total Budget 18.3% 18.0% 17.7% 17.6% 20.0% TOTAL EXPENDITURES $133,433,032 $139,493,406 $147,995,899 $146,844,373 (XX - Program Codes from State Accting. Manual)
10 STUDENT DISABILITY TRENDS IN SPECIAL EDUCATION DISABILITY DEVELOPMENTALLY DELAYED 19.4% % % % 413 EMOTIONALLY BEHAVIOR DIS. 2.2% % % % 33 ORTHOPEDICALLY IMPAIRED 0.4% 8 0.5% 9 0.5% 9 0.5% 10 HEALTH IMPAIRED 12.2% % % % 233 SPECIFIC LEARNING DIS. 35.8% % % % 618 MENTALLY RETARDED 5.5% % % % 89 MULTIPLE DISABILITIES 1.4% % % % 35 DEAF 0.5% % % % 17 HARD OF HEARING 1.0% % % % 16 VISUALLY IMPAIRED 0.5% 9 0.8% % 8 0.4% 7 COMMUNICATION DIS. 18.7% % % % 400 DEAF/BLIND 0.1% 2 AUTISM 2.1% % % % 65 TRAUMATIC BRAIN INJURY 0.2% 4 0.3% 5 0.2% 4 0.2% 4 TOTAL 100.0% % % % 1942
11 SPECIAL EDUCATION SERVICES EMPLOYEES OFFICE STAFF MIDDLE SCHOOL Administrators 2 Resource Room Teachers 13 Office Support 5 Self Contained Teachers 4 K-12 TOSA 1 Autism Program Teachers 1 Behavior TOSA 1 Social Skills Teachers 1 Para Educators 29 Professional Technical 3 ITINERANT STAFF ELEMENTARY Speech & Language Pathologists 17 Resource Room Teachers 18 Speech & Language Path Asst.'s 11 Self Contained Teachers 10 Psychologists 16 Autism Program Teachers 3 Assessment Specialists 6 Collaborative Therapeutic Kinder 1 Occupational Therapists 4 Developmental Kinder Teachers 2 Physical Therapist 1 Hearing Impaired Teachers 1 Occupational Therapy Assistants 1 Social Skills Teachers 4 Audiologist 1 Para Educators 62 Augmentative Comm. Spec. 1 Professional Technical 5 HIGH SCHOOL PRESCHOOL STAFF Resource Room Teachers 12 Teachers 10 Self Contained Teachers 5 Home Visitors 3 Autism Program Teachers 1 Para Educators 14 Hearing Impaired Teachers 1 Transition Specialist Teachers 2 Para Educators 32 Professional Technical 5
12 SPECIAL EDUCATION SERVICES STUDENTS DISABILITY CATEGORY # % ETHNIC PERCENTAGE # % DEVELOPMENTALLY DELAYED % ASIAN % EMOTIONALLY BEHAVIOR DIS % AFRICAN AMERICAN % ORTHOPEDICALLY IMPAIRED % HISPANIC % HEALTH IMPAIRED % NATIVE AMERICAN % SPECIFIC LEARNING DIS % CAUCASIAN % MENTALLY RETARDED % TOTAL % MULTIPLE DISABILITIES % DEAF % HARD OF HEARING % CONTRACTUAL AGREEMENTS VISUALLY IMPAIRED 7 0.4% CHILDREN'S VILLAGE $280,586 DEAF/BLIND 2 0.1% CUMBERLAND $143,758 COMMUNICATION DIS % ELITE NURSING $297,827 AUTISM % ELMVIEW $250,200 TRAUMATIC BRAIN INJURY 4 0.2% ESD 105 VISION & SPEECH $20,000 TOTAL % PROVIDENT HORIZON GROUP $9,138 SPEECH PATHOLOGY ASSOC. $15,280 YAKIMA SPECIALTIES $10,960 YAKIMA VALLEY HEARING & SPEECH $18,036 YAKIMA VALLEY MEMORIAL HOSPITAL $36,000
13 Account Code Definition & Structure Activity State Accounting Manual:
14 Expenditures By Activity Actual Actual Actual Actual TEACHING ACTIVITIES* 27 - Teaching $83,621,524 $86,972,227 $92,689,378 $91,767, Extracurricular $2,332,249 $2,372,307 $2,464,671 $2,455, Payments to School Districts $0 $0 $0 $0 TOTAL TEACHING ACTIVITIES $85,953,773 $89,344,534 $95,154,049 $94,223,056 TEACHING SUPPORT* 22 - Learning Resources $2,158,755 $2,502,762 $2,806,605 $2,737, Guidance and Counseling $4,016,202 $4,140,203 $4,512,737 $4,703, Pupil Management & Safety $1,129,140 $1,433,212 $1,246,799 $1,084, Health Services $3,755,592 $4,192,109 $4,242,360 $4,462,176 TOTAL TEACHING SUPPORT $11,059,689 $12,268,286 $12,808,501 $12,986,787
15 Expenditures By Activity Actual Actual Actual Actual OTHER SUPPORTIVE ACTIVITIES* 42 - Food Costs $2,453,973 $2,758,183 $2,820,368 $2,906, Food Services' Operations $2,604,802 $2,705,262 $2,908,207 $2,913, Food Services' Catering ($9,831) ($2,393) ($14,197) ($15,035) 52 - Transportation Operations $2,010,310 $1,991,827 $2,027,821 $2,154, Transportation Maintenance $1,022,592 $467,224 $339,330 $331, Transportation Insurance $186,808 $73,669 $73,442 $79, Transportation - Field Trips ($555,156) ($441,026) ($350,393) ($340,340) 62 - Grounds Maintenance $316,002 $390,536 $597,005 $589, Operation of Buildings - Custodial $3,949,481 $4,108,355 $4,411,849 $4,305, Maintenance Department $3,412,580 $3,481,414 $2,339,520 $2,433, Utilities $3,312,782 $3,276,955 $3,569,144 $3,359, Building Security $9,972 $7,521 $94,567 $32, Insurance $472,261 $560,348 $583,582 $628, Information Systems $619,778 $667,914 $1,609,837 $1,825, Printing ($2,568) $8,407 ($1,201) $ Warehousing and Distribution $293,735 $273,439 $332,717 $281, Motor Pool $0 $0 $0 $0 TOTAL OTHER SUPPORTIVE ACTIVITIE $20,097,521 $20,327,635 $21,341,598 $21,485,745 *See handouts - Activity Code Descriptions from the State Accounting Manual
16 Expenditures By Activity Actual Actual Actual Actual % of Total % of Total Like-size District Comparison UNIT ADMINISTRATION* 23 - Principal's Office $7,508,471 $8,155,128 $8,897, $8,636, % 5.7% CENTRAL ADMINISTRATION* 11 - Board of Directors $136,475 $232,036 $256,421 $251, Superintendent's Office $819,806 $834,918 $1,007,619 $882, Business Office $1,219,041 $1,358,155 $1,452,846 $1,428, Human Resources $882,252 $931,408 $873,310 $883, Public Relations $242,201 $252,915 $230,711 $191, Supervision - Instruction $4,360,213 $4,531,436 $4,806,927 $4,660, Supervision - Food Services $361,557 $376,512 $379,880 $364, Supervision - Transportation $389,660 $384,140 $430,299 $440, Supervision - Maintenance/Operations $402,372 $496,303 $356,614 $408,184 TOTAL CENTRAL ADMINISTRATION $8,813,577 $9,397,823 $9,794, % $9,512, % 6.3% *See handouts - Activity Code Descriptions from the State Accounting Manual TOTAL EXPENDITURES $133,433,031 $139,493,406 $147,995,901 $146,844,373
17 Central Administration Actual Actual Actual Actual Board - 2.7% $136,486 $232,036 $256,421 $251,657 Superintendent - 9.3% $819,806 $834,917 $1,007,619 $882,616 Public Relations - 2.0% $242,195 $252,915 $230,711 $191,750 Business Office % $1,219,041 $1,358,155 $1,452,846 $1,428,798 Human Resources - 9.3% $882,252 $931,408 $873,310 $883,815 Instructional Programs [BEA 57.3%] Instructional Programs % [Grants 42.7%] Instructional Programs $2,378,566 $2,604,693 $2,741,495 $2,545,344 $1,981,648 $1,926,571 $2,042,166 $2,115,628 Food Services - 3.8% $361,557 $376,512 $379,880 $364,350 Transportation - 4.6% $389,661 $384,139 $430,299 $440,395 Maintenance & Operations - 4.3% $402,373 $496,303 $379,880 $408,184 $8,813,585 $9,397,649 $9,794,627 $9,512,537
18 General Fund Recap Actual Actual Actual Actual Beginning Fund Balance $11,875,212 $10,870,194 $11,693,505 $13,342,639 Revenue $133,178,013 $142,140,717 $150,269,034 $159,154,872 Expenditures ($133,433,032) ($139,493,406) ($147,995,900) ($146,844,373) Transfer to Trans. Vehicle Fund $0 $0 $0 ($300,000) Transfer to Debt Service Fund ($250,000) ($324,000) ($324,000) $0 Transfer to Capital Projects Fund ($500,000) ($1,500,000) ($300,000) $0 Excess of Rev. Over Exp. ($1,005,018) $823,311 $1,649,134 $12,010,498 Ending Fund Balance $10,870,193 $11,693,505 $13,342,639 $25,353,138 % of Exp. Reservation of Fund Balance $7,910,391 $8,046,277 $5,699,517 $3,623, % Unreserved Desig. Fund Balance $1,175,270 $1,300,397 $7,643,122 $14,387, % Unreserved Undesig. Fund Balance $1,784,533 $2,346,831 $0 $7,342, % Ending Fund Balance $10,870,194 $11,693,505 $13,342,639 $25,353, %
19 Ending Unreserved Fund Balance $30,000,000 $25,000,000 $20,000,000 $15,000,000 Ending FB Unreserved $10,000,000 $5,000,000 $0 $7,146, Ending FB $6,713,863 $9,252,872 $9,109,127 $11,875,212$10,870,194 $11,693,505$13,342,639 $25,353,138 Unreserved $3,772,372 $5,643,664 $5,684,470 $3,180,679 $1,784,533 $2,346,831 $0 $7,342,218
20 Ending Fund Balance Detail ENDING FUND BALANCE DETAIL G.L. 810 Reserved for Other Items YV Tech $1,091,126 Career/Technical Education $874,116 Other Items: I-728 $327,032 Other Items: Learning Assistance Program $461,845 Other Items: Various Grants $309,359 $3,063,478 G.L. 840 Reserved for Inventory $209,983 $209,983 G.L. 850 Reserved for Uninsured Risks $350,000 $350,000 G.L. 870 Unreserved, Designated - Basic Ed. $1,466,715 G.L. 870 Unreserved, Designated - Elementary $222,316 G.L. 870 Unreserved, Designated - Middle $54,560 G.L. 870 Unreserved, Designated - High $62,886 $1,806,477 G.L. 875 Unreserved, Designated - For Contingencies $12,580,982 $12,580,982 G.L. 890 Unreserved, Undesignated Fund Balance $7,342,218 $7,342,218 TOTAL ENDING FUND BALANCE $25,353,138
21 Looking Ahead. Potential State Funding Reductions Levy Equalization $15,300,000 Full Day Kindergarten $3,200,000 K4 Enhancement $1,200,000 School Based Medicaid Services $350,000 Ending Grants GEAR UP $1,300,000 ARRA Title I $2,200,000 ARRA Special Education $1,700,000 Other Stanton Project $4,000,000 Kiwanis Park $500,000 $29,750,000
22 Student Achievement Funding (I-728) REVENUE Year-end EXPENDITURES Budget ALLOCATION $366,977 $ CARRYOVER $1,085,052 $685,000 $1,452,029 $685,000 LESS INDIRECTS $174,846 $0 TOTAL REVENUE $1,277,182 $685, YEA Optional Days (3) $48, Building Allocations - Prof. Dev. $5, Elementary Team Planning $18, Pre-kinder Academy (Summer) $66,462 $75, Davis Media Center - Evening Program $16, K-4 Class Size Reduction $ Building Assessment Coordinators $47, Early Learning Program (School Year) $ Extended Learning $6, IPOD - Eisenhower $ Selected Class Size Reduction $118, Professional Development - District $ Skills Center - Extended Learning $27, Skills Center - Professional Development $42, Professional Development - SPED $ Selected Class Size Reduction $588,352 $610,000 TOTAL EXPENDITURES $989,530 $685,000 BALANCE $287,652 PLUS INDIRECTS $39,380 CARRYOVER BALANCE $327,032
23 ASB Fund Recap Actual Actual Actual Actual Beginning Fund Balance: $453,496 $486,570 $524,768 $529,739 Revenue: $694,771 $734,575 $678,232 $643,466 Expenditures: ($661,697) ($696,377) ($673,260) ($653,117) Ending Fund Balance: $486,570 $524,768 $529,740 $520,088
24 Debt Service Fund Recap Actual Actual Actual Actual Beginning Fund Balance: $3,736,370 $4,114,033 $4,498,424 $6,347,329 Revenue: $6,636,153 $6,717,270 $6,630,078 $6,676,201 Expenditures: ($6,508,490) ($6,656,879) ($6,832,218) ($8,693,342) Transfer In from Gen. Fund: $250,000 $324,000 $324,000 $0 Other Financing Sources: $1,727,045 $0 Ending Fund Balance: $4,114,033 $4,498,424 $6,347,329 $4,330,188
25 Capital Projects Fund Recap Actual Actual Actual Actual Beginning Fund Balance: $1,431,660 $1,491,477 $2,031,369 $48,519,859 Revenue: $1,255,848 $1,083,914 $11,872,455 $3,325,424 Other Financing Sources: $2,500,000 $47,279,818 $0 Expenditures: ($1,696,032) ($4,544,022) ($12,963,783) ($7,362,098) Transfer in from Gen. Fund: $500,000 $1,500,000 $300,000 $0 Ending Fund Balance: $1,491,476 $2,031,369 $48,519,859 $44,483,185
26 Transportation Vehicle Fund Recap Actual Actual Actual Actual Beginning Fund Balance: $699,448 $681,094 $497,810 $589,176 Revenue: $245,535 $289,874 $364,007 $382,676 Expenditures: ($263,889) ($473,158) ($272,641) $0 Transfer In From Gen. Fund: $0 $0 $0 $300,000 Ending Fund Balance: $681,094 $497,810 $589,176 $1,271,852
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