Monthly School Apportionment ReportsMaking Sense of Them

Calvin W. BrodieDirector, School Apportionment and

Financial Services

Purpose of Presentation

• To familiarize school district central office personnel with basic state apportionment reports.

• To acquaint personnel with the cycle of apportionment reports.

• To explore and understand the purpose of apportionment calculations.

Level of Presentation. . .

If you regularly work with the apportionment reports and

understand the process

GO TO SOME OTHER PRESENTATION!

Overview

• Timing of reports• What’s included when?• Reading the reports – start with the back• What’s with this 1197?• How do I use these to increase my

funding?• How can I use these to increase cash flow?• Timely adjustments, Why?

Annual Cycles

• All reports for the current school year are based on budgeted projections from your F-203.

• January the projections are adjusted to year-to-date actual for S-275 and P-223. (Exceptions: 1191FS, and Home Hospital on 1191SE.)

• January reports will also contain the final adjustment for the prior school year. Finalized reports have an F in their report number.

Monthly Dates

• Information in:– YTD enrollment data reported as of the count

date on the first day of the month.– Staff FTE, experience, and training data is

reported as of October 1st. and is updated monthly.

• Information out:– Reports typically posted 5 working days before

payment is made.– Payment date is the last state employee

working day of the month.

Where are the Reports?

• Apportionment reports for all school districts going back to 1997-98 are on the OSPI/SAFS Webpage.

http://www.k12.wa.us/safs/

Reading Reports

• The apportionment reports attempt to present all information and calculations on the face of the report.

• Read the reports to check for accuracy, and significant changes.

Cracking the Code

• All reports have a numeric/alpha code at the top-left corner.

• Cryptic program title is in the report number.

ex. 1191FS is for Food Service• Applicable revenue account may be

displayed in the report header.

Monthly Apportionment Payment Schedule

September

9.0% March 9.0%

October 9.0% April 9.0%

November 5.5% May 5.5%

December 9.0% June 6.0%

January 9.0% July 10.0%

February 9.0% August 10.0%

This payment schedule is established by Statute in RCW 28A.510

Reviewing the Reports

First – Read the Notes

• This is Steve Shish, the apportionment supervisor.

• The notes are Steve’s monthly conversation with you about what is in this month’s reports.

• When Steve talks. . . people should listen.

First – Read the Notes

• Typical Topics:– Adjustments made in that month– Report due dates coming up– Notice of impending adjustments for

districts that haven’t filed reports

Apportionment NotesApril 21, 2006TO: School Business Managers and ESD Fiscal OfficersFROM: Steve Shish, School Apportionment and Financial ServicesRE: April Apportionment

Adjustment to Fringe Benefit Rates Allocations have been adjusted to the correct fringe benefit rates as included in the 2006 supplemental budgeted. This has revised the rates for highly capable, bilingual, LAP and transportation.Account 4158-06 - Truancy Allocation - The preliminary truancy allocation is paid based on $90 per petition. This rate is based on a projected estimate of total petitions. The rate will be adjusted based on total petitions in the June apportionment payment. Petitions are from Form SPI 1302C received by April 19, 2006.Final claims must be received by June 14, 2006 to receive payment. For more information see Bulletin No. 14-06 School Apportionment and Financial Services dated February 14, 2006.Accounts 5300 and 5329 – Emergency Impact Aid - Quarter 2 hurricane relief program payments are included. Payments for special education students are in account 5329.

Next Review the 1197 Report

• The 1197 report summarizes the payments to be made to your district this month.

• Use this to:– Determine whether you are getting all

your state program funding.– Determine whether your federal dollars

are being paid timely.

Report 1197

• Summary report of apportionment payments.

• Displays annual allotment, adjustment, amount paid year-to-date, allocation for current month.

Walking Through the 1197

• Column A shows what the current annual funding calculation or award is.

Walking Through the 1197

What are the amounts in column B and where the heck do they come from???

• Audit or district requested adjustments for prior years.

• Recovery or revision to allocation from prior year in January.

• For federal revenues, 6XXX series accounts, the amount is what was paid this school year on prior year grants.

Walking Through the 1197

• Column C – Left side shows the payment percentage that is payable Year to Date based upon Column A Plus the amount in column B.

• Column C – Right side shows how much that will equate to.

• Column D shows the amount previously paid.

• Column E is the difference between column D and C and the amount you will receive.

How Is this report useful?

Manage your cash flow:• If you are not receiving payment on Highly

capable, Bilingual or LAP your program approval has not been completed. Your status may be checked on iGRANST.

• If you are not receiving payments on federal grants ensure that reimbursement request are being processed and submitted to OSPI timely.

Report 1191

The Big Enchilada

Report 1191

• Displays state funding based on calculated formula units times staff mix factor times salary.

• Calculates the basic ed entitlement, K-4 and vocational enhancements.

• Formula units used are taken from Report 1191E.

Report 1191 (cont.)

• Staff Mix is taken from District’s S-275 data.

• Funded salary amounts are taken from the LEAP Schedule 12E.

• Vocational, K-4 enhancement, small schools and remote and necessary funding is blended into the guaranteed entitlement computation in Section A.

Symbols Used

• * means multiply, e.g., 3*4 = 12• / means divide, e.g., 12/3 = 4• ( ) and [ ] designate grouping, do

the mathematical operations inside the group first

• Text labels, line numbers, and values are intermixed. E.g., 297.689 * 1191E LINE E3 SAL $31,403 means “297.689 * 31403”

Report 1191 (Cert. Instructional Salary)

REPORT 1191 STATE OF WASHINGTON RUN MAY 08, 2006 @ 11:41 SEATTLE SUPERINTENDENT OF PUBLIC INSTRUCTION APPORTIONMENT FOR APR 28, 2006 REPORT 1191 ACCOUNT 3100 ESTIMATED FUNDING FOR 2005-2006 SCHOOL YEAR SEATTLE SCHOOL DISTRICT NO. 001 KING COUNTY FIRST DIST-CLASS UNIFIED EDUCATIONAL SERVICE DISTRICT NO. 121 A. GUARANTEED ENTITLEMENT COMPUTATION 1. CERT. INSTR MAINT: FORMULA UNITS 2,111.757 * 1191E LINE E3 SAL $30,623 * 05-06 LEAP 1Sb CIS AVG MIX FCTR 1.51412......$ 97,915,618.80 2. CERT. INSTR INCREASE: FORM UNITS 2,111.757 * 1191E LINE E5 $30,990 * 1.0000 * 05-06 LEAP 1Sb CIS AVG MIX 1.51412 - A1.$ 1,173,465.44

LEAP 12E base salary as prorated from Rpt

1191E line E

Formula staff units from Rpt 1191E Staff mix from all CIS

reported on Report S-275

Report 1191 (Cert. Admin. and Class. Salary)

3. CERT. ADMIN ALLOC: FORMULA UNITS 173.361 * LEAP 12E ADMIN AVG SALARY $52,952.00................................$ 9,179,811.67

4. CERT. ADMIN INCREASE: FORMULA UNITS 173.361 * LEAP 12E ADMIN AVG SALARY $52,952.00 * .0120.......................$ 110,157.74

5. CLASS MAINT: FORMULA UNITS 721.684 * LEAP 12E CLASS AVG SALARY $32,495.00..........................................$ 23,451,121.58

6. CLASS INCREASE: FORMULA UNITS 721.684 * LEAP 12E CLASS AVG SALARY $32,495.00 * .0120.............................$ 281,413.46

LEAP 12E base salary

Formula staff units from Rpt 1191E

LEAP 12E base salary

Salary COLA from Biennial Appropriations

Salary COLA from Biennial Appropriations

Formula staff units from Rpt 1191E

Report 1191 (Benefit Calculation)

7.a. INSURANCE BENEFITS: CERT. FORM UNIT 2,285.118 * 7548.84 $ 17,249,990.16 b. INSURANCE BENEFITS: CERT. INCR. 2,285.118 * .00 ... c. INSUR BEN: CLASS. FORM UNIT 721.684 * 7548.84 * 1.152.$ 6,275,954.36 d. INSUR BEN: CLASS. INCR. 721.684 * .00 * 1.152....

8.a. MANDATED BENEFITS: CERT MAINT: (A.1 + A.3) * .1121 .... $ 12,005,397.76 b. MANDATED BENEFITS: CERT INCR: (A.2 + A.4) * .1057 .....$ 135,678.97 c. MANDATED BENEFITS: CLASS MAINT: (A.5) * .1407 .........$ 3,299,572.81 d. MANDATED BENEFITS: CLASS INCR: (A.6) * .1057 ..........$ 29,745.40

Total certificated instructional and

administrative formula units

Annual insurance benefit rate from

Biennial Appropriations

Retirement, SSA, and other mandatory benefit rates from Biennial Appropriations Act

Biennial Appropriations ratio to recognize

difference between 1440 and 2080 hour FTE

Report 1191 (NERC, Sub, and RS Calculation)

9. NON-EMPLOYEE-RELATED COST: K-12 UNITS 2,206.390 * 9,112.00 $ 20,104,625.68 10. NON-EMPLOYEE-RELATED COST: VOC UNITS 78.728 * 22,377.00 $ 1,761,696.46 11. NON-EMPLOYEE-RELATED COST: SKILL UNIT .000 * 17,362.00 12. SUBS: CERT INSTR FORM UNITS 2,111.757 * .918 * 537.46 $ 1,041,916.15 13. RUN START: 470.92 * 4,166.00 + 55.33 * 4,935.00 $ 2,234,906.27

From 1191E, total certificated instructional and administrative

formula units excluding vocational

Annual non-employee cost (NERC) rate

from Biennial Appropriations

Total Cert Instructional formula staff from 11191E

Biennial Appropriations rate for Subs

From Rpt 1251 rolling average

vocational running start FTE

From Rpt 1251 rolling average non-vocational

running start FTE

Report 1191 (Summary)

14. TOTAL GUARANTEED ENTITLEMENT: (A.1 THRU A.13) * 100.00% ... $ 196,251,072.71 B. BASIC EDUCATION ALLOCATION PER FTE STUDENT RATES: AVERAGE $ 4,477.83

BEA RATE FOR SPECIAL EDUCATION; K-3 AT 49, 4-12 AT 46 $ 4,326.37 VOC ALLOC W P31 MIX 1.49889 $ 5,009.34 ; VOC MIN EXPND.$ 6,790,727.75

Goes to Rpt 1220, Special Education

Allocation

Goes to Rpt 1197

Average BEA plus vocational

enhancementFrom Rpt S-275, staff mix in program 31

Minimum vocational

expenditure calculation per rules, but not

elaborated here.

What is the “Voc Min Expnd” in Section B?

• This line calculates both the basic ed and vocational ed funding generated by vocational enrollment less 15% for indirects.

• This is the minimum required direct expenditures for program 31, however, a 10% carryover is allowed.

Report 1191E ( E = Enrollment)

Consists of two primary sections:• Section A) Full Time Equivalent

Enrollment.– Displays Basic Education enrollment by grade

groupings K, 1–3, 4, 5–6, 7–8, 9–12.– Displays Running Start enrollment.– Displays Vocational enrollment.

• Enrollment by “Serving District” is used.

Report 1191E ( E = Enrollment)

REPORT 1191E STATE OF WASHINGTON RUN MAY 08, 2006 @ 12:18 SEATTLE SUPERINTENDENT OF PUBLIC INSTRUCTION PAGE 1 OF 2 APPORTIONMENT FOR APR 28, 2006 REPORT 1191E FULL-TIME ENROLLMENTS USED TO CALCULATE STAFF UNITS FOR 2005-2006 ACCOUNT NO. 3100 SEATTLE SCHOOL DISTRICT NO. 001 KING COUNTY ESD 121 A. FULL-TIME EQUIVALENT ENROLLMENT REMOTE & NECESSARY DISTRICT

PLANTS TOTALS 1. KINDERGARTEN .................................. .000 . 1,957.60 2. GRADES 1-3 .................................... .000 . 10,976.51

ADDITIONAL SCHOOL ANNUAL CLASS FTE ....................... .00 3. GRADE 4 .................................... .000 . 3,468.64

ADDITIONAL SCHOOL ANNUAL CLASS FTE ....................... .00 4. GRADES 5-6 .................................... .000 . 6,764.07

ADDITIONAL SCHOOL ANNUAL CLASS FTE ....................... .00 5. GRADES 7-8 .................................... .000 . 6,525.23

ADDITIONAL SCHOOL ANNUAL CLASS FTE ....................... .00 6. GRADES 9-12 (INCLUDING VOC-SECONDARY) ..................... 13,608.96

ADDITIONAL SCHOOL ANNUAL CLASS FTE ....................... .00 7. TOTAL K-12 LESS RUNNING START 43,301.01 8. RUNNING START (COMMUNITY AND TECHNICAL COLLEGE FTE)

a. NONVOCATIONAL FTE ....................................... 470.92 b. VOCATIONAL FTE .......................................... 55.33

9. TOTAL K-12 INCLUDING RUNNING START ....................... 43,827.26

Enrollment from F203 or rolling average from Rpt

1251 (P223)

Report 1191E (Enrollment cont.)

B. ENROLLMENT INCREASE IN EXCESS OF MONTHLY ENROLLMENT FOR QUALIFIED DISTRICT 1. GRADES K-4 FTES IN EXCESS OF MONTHLY ENROLLMENT COUNT....... .00 2. GRADES K-12 FTES IN EXCESS OF MONTHLY ENROLLMENT COUNT...... .00

C. GRADES 9-12 VOC-SECONDARY 1. APPROVED ANNUAL PUBLIC SCHOOL .............................. 1,535.20

NONSTANDARD (P223S) VOCATIONAL FTE ......................... .00 2. APPROVED ANNUAL SKILL CENTER PUBLIC SCHOOL W/O SUMMER ...... .00

NONSTANDARD (P223S) SKILLS CENTER FTE ...................... .00 3. TOTAL VOC-SECONDARY ........................................ 1,535.20

Report 1191E (Ratio and CIS Base data)

D. STAFFING DATA FROM REPORT 1159 1. K-4 ENHANCEMENT RATIO FROM REPORT 1159...................... 53.20

2. FUNDING REDUCTION STAFF UNITS FROM REPORT 1159.............. .000 E. ALLOCATED CERTIFIED INSTRUCTION STAFF (CIS) BASE SALARY CALCULATION

1. LEARNING IMPROVEMENT DAYS (LID) PURSUANT TO WAC 392-140-961. 2.00 2. LEAP 12E CIS BASE SALARY FOR 2004-2005 INCLUDING 2 LID...... 30,623.00 3. ALLOCATED CIS BASE SALARY (1 - ((2 - E.1) * .00549)) * E.2 30,623.00 4. LEAP 12E CIS BASE SALARY FOR 2005-2006 INCLUDING 2 LID...... 30,990.00 5. ALLOCATED CIS BASE SALARY (1 - ((2 - E.1) * .00549)) * E.4 30,990.00

F. FUNDED K-4 CIS RATIO CALCULATION 1. MINIMUM ALLOCATED K-4 CIS RATIO

(((A.1 + A.2) * 49) + (A.3 * 46))/(A.1 + A.2 + A.3)...... 48.37 2. GREATER OF ACTUAL OR MINIMUM ALLOCATED K-4 CIS RATIO

(IF D.1 IS GREATER THAN F.1 THEN D.1, ELSE F.1).......... 53.20

Guarantees greater of statutory ratio, or Report 1159 ratio

Prorates base salary if fewer than 2 LID days

From S-275 base contract number of days

Report 1191E (Formula Staff Units)

• Section G) Calculation of Formula BEA Staff Units based upon enrollment.

• Formula staffing determined using the following ratios per 1000 as determined in the legislative budget:– CIS 46– CAS 4– CLS 16.67 – Enhanced ratios are provided for K-4 and

Vocational education.

Report 1191E (Formula BEA Cert Staff Units)

G. CALCULATION OF 100% FORMULA BEA STAFF UNITS 1. CERTIFICATED STAFF UNITS

A. FORMULA UNITS I. INSTRUCTIONAL GRADES K-4 (A1+A2+A3+(B1*1.1)) * F2/1000 872.626 II. REDUCTION IN INSTR UNITS PURSUANT TO WAC 392-127-111 D2 .000 III. INSTRUCTIONAL GRADES 5-12 (A4 + A5 + A6 - C3 +

((B2 - B1) * 1.1) * .046............................. 1,166.701 IV. ADMINISTRATIVE (A7 - C3 + (B2 * 1.1)) * .004.......... 167.063

B. BONUS UNITS - R&N PLANT, SMALL DISTRICT, SMALL HIGH & NON-HIGH I. GRADES K THROUGH 6 OR 8 -- UNDER 25 FTE

(A). INSTRUCTIONAL ................................... .000 (B). ADMINISTRATIVE .................................. .000

II. GRADES K THROUGH 6 -- 25 FTE TO 60 FTE (A).INSTRUCTIONAL 2.76-((A.1+A.2+A.3)*F2+(A.4*.046)). .000 (B).ADMINISTRATIVE .24-((A.1 + A.2 + A.3 + A.4)*.004) .000

III. GRADES 7 AND 8 -- UNDER 20 FTE (A). INSTRUCTIONAL (.92 - (A.5 * .046)).............. .000 (B). ADMINISTRATIVE (.08 - (A.5 * .004)).............. .000

IV. SMALL HIGH -- UNDER 300 FTE (A). INSTRUCTIONAL 9 + (((A.6

- 60)/43.5) * .8732) - (A.6 * .046)............... .000 (B). ADMINISTRATIVE .5 + (((A.6

- 60)/43.5) * .1268) - (A.6 * .004)............... .000 V. NON-HIGH UNITS -- INSTRUCTIONAL ...................... .000

Report 1191E (Formula BEA Cert Staff Units)

C. ADDITIONAL UNITS -- TWO R/N PLANTS OR SMALL HIGHS (I). INSTRUCTIONAL ................................... .000 (II). ADMINISTRATIVE ................................. .000

D. K-12 UNITS (EXCLUDES VOC.) (G.1A - G.1AII + G.1B + G.1C) 2,206.390 E. VOCATIONAL UNITS

(I).INSTRUCTIONAL ((C.1 / 19.50) * .92)............... 72.430 (II).ADMINISTRATIVE ((C.1 / 19.50) * .08)............. 6.298

F. SKILL CENTER UNITS (I). INSTRUCTIONAL ((C.2 / 16.67) * .92).............. .000 (II). ADMINISTRATIVE ((C.2 / 16.67) * .08)............ .000

G. TOTAL CERT INSTRUCTIONAL UNITS (G.1AI + G.1AII + G.1AIII + G.1BI(A) + G.1BII(A) + G.1BIII(A) + G.1BIV(A) + G.1BV + G.1CI + G.1EI + G.1FI) 2,111.757

H. TOTAL CERT ADMINISTRATIVE UNITS (G.1AIV + G.1BI(B) + G.1BII(B) + G.1BIII(B) + G.1BIV(B) + G.1CII + G.1EII + G.1FII) ............................. 173.361

Total BEA formula units go to Report 1191

lines A.1 through A.4

Report 1191E (Formula BEA Classified Staff Units)

2. CLASSIFIED STAFF UNITS A. FORMULA UNITS (A.7 + (B.2 * 1.1))/60

+ ((G.1B + G.1C (SEE NOTE))/3).......................... 721.684 B. NON-HIGH UNITS .......................................... .000 C. TOTAL FORMULA CLASSIFIED UNITS (G.2A + G.2B) ........... 721.684

NOTE: IF G.1BI+G.1BII > 0, ADD (A.1+A.2+A.3)*(F2-.046) TO (G.1B + G.1C)

Total BEA formula units go to Report 1191

lines A.5 through A.6

Salary Factors – LEAP 12E

• CIS - Certificated instructional staff base salary (32 districts grandfathered above the state base).

• CAS - Certificated administrative staff base salary specific to each school district.

• CLS - Classified staff base salary specific to each school district.

Where can I get the Staff Mix Table and Schedule 12E from?

• These documents are created by the Legislative Evaluation and Accountability Program Committee. (LEAP) They may be found at: http://leap.leg.wa.gov/leap/budget/index_docs.asp

• They are also contained in the ABFR handbook.

Report 1159

Monitor this monthly!

Report 1159(K-4 Enhancement)

• Calculates a district’s certificated instructional staffing ratios.

• Calculates the K-4 funded enhancement ratio.

• Default enrollment month is October. Districts may select a different month.

• Report is run January through year end.

Report 1159 – Ratios

• Inputs: P223 enrollment FTE, S275 staff

• Outputs:– K-4 BEA certificated instructional staff

enhancement ratios– K-12 minimum staff FTE compliance

measured

Report 1159 – K4 Ratio

CALCULATION OF 2005-06 CERTIFICATED INSTRUCTIONAL STAFF RATIOS 17001 Seattle SCHOOL DISTRICT >>>> BASE DATA AS REPORTED BY THE DISTRICT <<<< Grades K-12 Grades K-4 A. Full-Time Equivalent (FTE) Student Enrollment for Selected Month: 1. October 2005 or month selected on Form SPI 1160 September 2005 2. FTE students (excluding Running Start) 43,218.68 16,288.08 B. FTE Basic Education Certificated Instructional Staff (BEACIS): 1. BEACIS from Report S-275 2,003.280 868.915 2. BEACIS from Form SPI 1158 3. Total BEACIS [B.1 + B.2] 2,003.280 868.915 C. Calculated BEACIS Ratio [B.3 / A.2 * 1000] 46.35 53.35

From Form P-223

Report 1159 – K4 Ratio

>>>> CALCULATION OF K-4 ENHANCEMENT RATIO <<<< D. Calculated K-4 Enhancement Ratio Based on C: 53.20 [lesser of C or 53.20] E. FTE Basic Education Classified Instructional Assistants (BEACIA): 1. BEACIA from Report S-275 12.720 2. BEACIA from Form SPI 1158 3. Total BEACIA [E.1 + E.2] 12.720 F. Average Salaries Used in the 1.3 Enhancement: 1. District BEACIA avg. actual salary from Report S-275 $40,437 2. District BEACIS avg. alloc. salary from Report S-275 $46,923

CIS ratio only

CIA FTE only

Report 1159 – K4 Ratio

G. Form 1230, 1989-90 BEACIA FTE, Received 2/7/1991 31.381 H. Calculation of Credit for Increases in BEACIA 1. Increase in BEACIA [Greater of (E.3 - G) or 0] 2. Certificated staff ratio equivalent [H.1 * (F.1 / F.2) * 1000 / A.2] 3. BEACIS ratio credit for BEACIA staff if C > 51.00 [Lesser of H.2 or 1.3] I. State-Funded K-4 Enhancement Ratio [lesser of 53.20 (D + H.3) or 53.20] (If < 49, refer to Report 1191E, line F.2 for the district's state-funded K-4 ratio) >>>> CALCULATION OF K-12 RATIO COMPLIANCE <<<< Grades K-12 ========== J. Did the district maintain the statutory ratio of 46 BEACIS per 1000 K-12 Students? YES 1. If "NO," K-12 ratio shortfall [46.00 - C] 2. Penalty BEACIS FTE [J.1 * K-12 A.2 / 1000] ---

CIA threshold

CIA ratio credit

About 2:1 salary ratio

Goes to 1191E to increase CIS

formula FTE

K-4 Ratio Maximize Your Funding

• If your reports show you are not at the 53.2/1,000 for your K-4 you are not receiving the full funding available to you.

• Consider selecting another month for enrollment.

• Review staff coding on the S-275.

F-780

Calculating your district’s levy

Report F-780(Levy Authority and Estimated LEA)

• Report calculates a district’s:– Levy Base– Levy Authority– Maximum Local Effort Assistance

• Inputs:– District’s prior year actual as of August

and its F-195 revenues.

Report F-780Report F-780(Summary)(Summary)

Report F-780 Superintendent of Public Instruction 08-May-0601:07 PM

2007 LEVY AUTHORITY AND ESTIMATED LOCAL EFFORT ASSISTANCE (LEA) PAYABLEPage 1 of 4 17001 Seattle School District

SUMMARY

A. 2007 Levy Base (Sched. I, Line I) . . . . . . . . . . . . . . . . . . $344,815,841B. 2007 Levy Authority Percentage [Prior Year %] . . . . . . . . . . 32.97%C. Levy Authority Before Transfers [A * B] . . . . . . . . . . . . . . . . . . $113,685,783D. Nonhigh and Interdistrict Transfers [Sch. IV, Line E] . . . . . . . . . . . . . . . ($474)E. Levy Authority After Transfers [C + D] . . . . . . . . . . . . . . . . . . . . . . $113,685,309F. Maximum 2007 Local Effort Assistance [Sch. II, Line G] . . . . . . . . . . . . . . . . . . . $0G. 2007 Levy Authority [E - F] . . . . . . . . . . . . . . . . . . . . . . $113,685,309 ================

Legislatively authorized

percentage, 90 districts above 24%

SCHEDULE I - 2007 LEVY BASE

A. State 2005-06 School Year Allocations: 3100 Basic Education [Rpt. 1191 Lines A14 + C3] . . . . . . . . . . . . . . . . . $196,251,073

3100 Basic Education Technical College Direct Pay . . . . . . . . . . . . . . . . . $1,344,280 4121 Special Education Program [Rpt. 1197 Column A] . . . . . . . . . . . . . . . . . $23,099,448

4121 Special Education ESD Cooperative [Rpt. 1220 Line J.] . . . . . . . . . . . . . . . . . $0 4155 Learning Assistance Program [Rpt. 1197 Column A] . . . . . . . . . . . . . . . $3,698,590 4165 Transitional Bilingual [Report 1197 Column A] . . . . . . . . . . . . . . . . . $4,062,503

4166 Student Achievement [Report 1197 Column A] . . . . . . . . . . . . . . . . . $13,261,155 4174 Highly Capable [Rpt. 1197 Column A] . . . . . . . . . . . . . . . . . . . . . . . .$310,095 4198 School Food Services [Rpt. 1197 Column A] . . . . . . . . . . . . . . . . . . $258,719 4199 Transportation - Operations [Rpt. 1197 Column A] . . . . . . . . . . . . . . .$14,379,908 4499 Transportation Reimb. - Depreciation [Rpt. 1197 Column A] . . . . . . . . . . $0

SSB6211 2+1.6 Percent Salary Increase plus Benefits for Formula Staff . . . . . $6,164,440SSB6211 $91 Increase per Student for Student Achievement (Tech Coll 285.40 + Aug 2006 Rpt 1191E 43,827.26 ) * $91 = $4,014,252

B. Federal 2005-06 School Year Allocations:6121 Special Purpose, Medicaid Reimb. [Rpt. 1197 Column A] . . . . . . . . . . . . $143,362

6124 Special Education Supplemental [Rpt. 1197 Column A] . . . . . . $10,309,1066124 District Allocation Redirected to ESD . . . . . . . . . . . . . . . . . . . . . . . . $0

6138 Secondary Vocational Ed., [Rpt. 1197 Column A] . . . . . . . . $501,301 6146 Skills Center [Rpt. 1197 Column A] . . . . . . . . . . . . . . . . . . $0 6151 Remediation, [Rpt. 1197 Column A] . . . . . . . . . . . . . $14,280,926

6152 School Improvement, [Rpt. 1197 Column A] . . . . . . . . . . . . . $5,836,9656152 District Safe and Drug Free Allocation Redirected to ESD . . . . . . . . . . . . . . . . . . . . . . . . $0

6153 Migrant, [Rpt. 1197 Column A] . . . . . . . . . . . . . . . $214,8006154 Reading First, [Rpt. 1197 Column A] . . . . . . . . . . . . . . . $1,213,6166164 Limited English, [Rpt. 1197 Column A] . . . . . . . . . . . . . . . $654,014

6176 Targeted Assistance [Rpt. 1197 Column A] . . . . . . . . . . . . . . . . . $0 6198 School Food Services [Rpt. 1197 Column A] . . . . . . . . . . . . . . $6,710,513

Report F-780 Report F-780 (Levy Base)(Levy Base)

Report F-780Report F-780(Levy Base)(Levy Base)

C. Federal 2004-05 School Year Revenue:5200 Gen. Purpose Direct Grants, Unassd [Rpt. F-196] . . . . . . . . $06100 Special Purpose, SPI, Unassigned [Rpt. F-196] . . . . . . . . . . . . $365,959

6200 Direct Special Purpose Grants [Rpt. F-196] . . . . . . . . . . . $2,908,323 6264 Bilingual [Rpt. F-196] . . . . . . . . . . . . . . . . . $0

6267 Indian Education - JOM [Rpt. F-196] . . . . . . . . . . . . . . . . . $0 6268 Indian Education - ED [Rpt. F-196] . . . . . . . . . . . . . . . . $268,522

6300 Federal Grants Through Other Agencies [Rpt. F-196] . . . . . . . . . $3,687,6426310 Medicaid Administrative Match [Rpt. F-196] . . . . . . . . . $06352 School Improvement [Rpt. F-196] . . . . . . . . . . . . . . . . . . . . . . . $06367 Indian Education - JOM [Rpt. F-196] . . . . . . . . . . . . . . . . . $0

6998 USDA Commodities [Rpt. F-196] . . . . . . . . . . . . . . . $856,251Total Federal 2004-05 School Year Revenue: $8,086,696

D. Percentage Change in the Implicit Price Deflator for the Prior 12 Mo. . . . . . . 2.910%E. Total Federal 2004-05 Revenue Adjusted by Price Deflator [C*(1+D)] . . . $8,322,019F. Revenues Received as a Fiscal Agent [Form SPI Fiscal Agent] . . . . . . . . . $0G. Total State and Federal Revenues in Levy Base [A+B+E-F] . . . . . . . . $315,031,084H. % Incr. in Basic Ed. Funding Per Pupil, 05-06 to 06-07 . . . . . . . 5.20%I. Excess Levy Base [G * (1 + (H / 0.55))] . . . . . . . . . . . . . . . . . . $344,815,841

“Per Pupil Inflator” From

Biennial Appropriations

Act

Increases levy base by

“inflation” factor

Report F-780Report F-780(Maximum LEA)(Maximum LEA)

SCHEDULE II - MAXIMUM LOCAL EFFORT ASSISTANCE (LEA)

A. Levy Authority after Transfers [Summary, Line E] . . . . . . . . . . . . . . . . . . . .$113,685,309B. 2007 Levy Authority Percentage [Prior Year %] . . . . . . . . . . . . . . . . . . . . . 32.97%C. District 12% Levy Amount [(A / B) * .12] . . . . . . . . . . . . . . . . . . . . . . . . . .$41,377,728D. 2005 Adj. Assessed Valuation, 2006 Levies [Sched. V] . . . . . . . . . . . . . . .$103,429,116,069E. District 12% levy Rate [(C * 1000) / D] . . . . . . . . . . . . . . . . . . . . . . . . . . . .0.400F. Statewide Average 12% Levy Rate [OSPI Calc.] . . . . . . . . . . . . . . . . . . . . 1.186G. Maximum 2007 LEA [((E - F) / E) * C ] . . . . . . . . . . . . . . . . . . . . . . $0

SCHEDULE III - 2007 ESTIMATED LEA PAYABLE

A. Certified Levy Needed to Qualify for Maximum LEA [II.C - II.G] . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$0

B. Matching Ratio [(II.E - II.F) / II.F] . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0.000C. 2007 Estimated Certified M&O Levy Amount . . . . . . . . . . . . . . . . . . . . $112,500,000D. 2007 LEA Payable [If C > A, then II.G, else C * B] . . . . . . . . . . . . . . $0E. January-August 2007 LEA [D * .72 ] . . . . . . . . . . . . . . . . . . . . . . . . $0F. September-December 2007 LEA [D * .28] . . . . . . . . . . . . . . . . . . . . . . $0

State matching available in each school year

Report F-780Report F-780(Transfers)(Transfers)

SCHEDULE IV - NONHIGH AND INTERDISTRICT TRANSFERS

A. Nonhigh Sending District Transfer In - FTE From P-213

a. b. c. d. e.2007 2006 ((a * d) +

Serving 2006-07 2005-06 2005-06 Levy Auth. Cert. Levy ((b - c) * e))District Est FTE Act FTE Est FTE Per Pupil Per Pupil Transfer In

A. Total Nonhigh Sending District Transfer In 0

B. Nonhigh Serving District Transfer Out - FTE From P-213

a. b. c. d. e.2007 2006 ((a * d) +

Resident 2006-07 2005-06 2005-06 Levy Auth. Cert. Levy ((b - c) * e))District Est FTE Act FTE Est FTE Per Pupil Per Pupil Transfer Out B. Total Nonhigh Serving District Transfer Out 0

Report F-780Report F-780(Transfers)(Transfers)

C. Total Interdistrict Program Sending Transfer In 2,585

Interdistrict Program Serving District Transfer Out - FTE From P-223

a. b.2007

Resident 2005-06 Levy Auth. (a * b)District Nonres FTE Per Pupil Transfer Out

SHORELINE 0.88 1,627.27 1,432LAKE WASHINGTON 1.00 1,627.00 1,627 D. Total Interdistrict Program Serving Transfer Out 3,059

E. Total Nonhigh and Interdist. Transfers (A - B + C - D) ($474)

Report F-780Report F-780(Adjusted Assessed Valuation)(Adjusted Assessed Valuation)

SCHEDULE V - ADJUSTED ASSESSED VALUATION

a. b. c. ADJUSTED ASSESSED2005 PROPERTY INDICATED GREATER OF VALUATION

COUNTY VALUE RATIO 1/2 TAV ,80% TIMBER ((a/(b/100)) + c)

KING 91.8 0 103,429,116,069 TOTAL ADJUSTED ASSESSED VALUATION 103,429,116,069

94,947,928,551

Timely Adjustments – Part I

• Adjustments submitted after August are not made on your apportionment reports until January as a prior year adjustment.

• Your levy base must be calculated by SAFS on a timely basis, September, to meet county requirements.

• We provide the calculation in the September reports, and a final Levy lid calculation to the county in October

Timely Adjustments – Part II

• In determination of your Levy lid, our rules require us to user “Total Guaranteed Entitlement,” on line 14 on the 1191 as of August 31.

• Adjustments made to prior year reports do not factor into the current years “Total Guaranteed Entitlement” and are therefor not included in your levy base in the subsequent year.

Conclusion:• Do not wait until the fall to make corrections

to your staff mix or to change enrollment reported, such as summer school.