HomeMy WebLinkAboutSchool Districts:"i SUPERINTENDENT OF PUBLIC INSTRUCTION
Chris Reykdal Old Capitol Building PO BOX 47200 Olympia,WA 98504-7200 http://www.k12.wa.us
October 24,2017 ()Action Required
(X )Informational
BULLETIN NO.091-17 SCHOOL APPORTIONMENTAND FINANCIALSERVICES
TO:Educational Service District Superintendents
School District Superintendents 0CT 3 0 20SchoolDistrictBusinessManagers
County Assessors
Chairs,Boards of County Commissioners
FROM:Chris Reykdal,Superintendent of Public Instruction
RE:2018 School District Levy Authority
CONTACT:Melissa Jarmon,Apportionment Program Supervisor
360-725-6307,melissa,armon(Sk12.wa.us
PURPOSE
Attached is a listing of the 2018 calendar year excess general fund maintenance and operation
levy authority for those school districts headquartered in your county.The amount shown
represents the maximum amount that may be certified for collection in 2018 by or on behalf of
the school district for maintenance and operation purposes per RCW 84.52.0531.
BACKGROUND
School district levies are certified to the county legislative authority by the board of directors of
first class school districts and by the appropriate educational service district (ESD)for second
class school districts.
For school districts located in more than one county,the levy authority shown must be divided
among the counties.
It should be noted when the levy rate is determined for school district maintenance and
operation levies,the greater of one-half of the timber assessed valuation,or 80 percent of the
1983 timber roll,must be added to assessed valuations.
Attachment
State of Washington
Superintendentof Public Instruction
2018 Maximum Levy Authority
Voter Approved
Levy Exceeds
#School District Levy Authority Levy Authority
Kittitas County 007 Damman 328,783
028 Easton 718,334
400 Thorp 776,868
401 Ellensburg 9,456,120
403 Kittitas 2,207,799
404 Cle Elum-Roslyn 2,823,526
Joint Districts Headquartered in Another County
003 Naches Valley 3,655,711
119 Selah 8,376,122
*Levy Authority above reflects required rollback.SAFS 10/24/2017
TO:Board of County Commissioners (Kittitas)
FROM:Dustin Kinley
Director of Fiscal Services
SUBJECT:School District Taxation
DATE:October 25,2017
Enclosed you will find the levy certifications for the school districts in your county.
Please note that the amount certified is the total to be collected in joint counties.
Also note that the amount for each county must be determined by the headquarter
county.
If you have any questions please do not hesitate to call me at 509-454-3116.
Dustin Kinley
c]g
enclosures
cc:County Auditor
County Assessor
OSPI
CleElum-RoslynSchoolDistrictNo.404F-195BUDGETRun:7/25/20171:56:44PMCERTIFICATIONAsSecretarytotheBoardofDirectorsofCleElum-RoslynSchoolDistrictSchoolDistrictNo.404ofKittitasCounty,IdoherebycertifythattheBoardofDirectors,atapublicmeetingadvertisedpursuanttoRCW28A.505.050andheldpursuanttoRCW28A.505.060;(a)establishedthetotalappropriationexpenditureamountforeachfundforthefiscalyear;and(b)thebudgetforeachfundrepresentsthebudgetasadoptedbytheBoardofDirectors;and(c)theDebtServiceFundbudgetispreparedonthemodifiedaccrualbasisofaccountingandallotherfundsarepreparedonthecashbasisofaccountingpursuanttoRCW28A.505:d)theBoardofDirectorsandofficersofsaidschooldistrictarefullycognizantoftheirliabilityundertheprovisionsofRCW28A.505.150;and(e)ifapplicable,pursuanttoRCW28A.150.270andWAC392-121-445,theBoardofDirectorshasexecutedaresolutionaspartofthebudgethearingrequestingapprovalforoperatingtransfersfromtheGeneralFundtotheDebtServiceFundand/ortheCapitalProjectsFund;and(f)pursuanttoRCW84.52.020,theBoardofDirectorsdeterminedtheamountofnewfiscalyearexcesstaxlevyrequirementsneededfortheGeneral,Transportation,CapitalProjects,andDebtServiceFundbudgets.SecretarytoBoardofDctorsBudgetAdoptionDateFORESDANDOSPIUSEONLYTheSchoolDistrictbudgethasbeenreviewedandthetotalappropriationexpenditureamountineachfundisfixedandapprovedinaccordancewithRCW28A.'Sforthepe'dSeptember1,2017throughAugust31,2018.ESDSrintendentorDesigneeDateSPIRresentativDateLockandPrintDate:07/25/2017FormF-195Page1of1CertificationPage
FY2017-2018Run:10/23/201710:14:37ANCleElum-RoslynSchoolDistrictNo.404BUDGETANDEXCESSLEVYSUMMARYAssociatedStudentBodyDebtServiceCapitalTransportationGeneralFundFundFundProjectsFundVehicleFundSECTIONA:BUDGETSUNNARYTotalRevenuesandOtherFinancingSources11,050,884140,2801,365,3343,628,500409,530TotalAppropriation(Expenditures)11,029,855162,5501,739,5082,797,975320,000OtherFinancingUses--TransfersOut(G.L.536)OXXXX01,368,83485,000OtherFinancingUses(G.L.535)OXXXX000ExcessofRevenues/OtherFinancingSourcesOver/(Under)ExpendituresandOtherFinancingUses21,029-22,270-374,174-538,3094,530BeginningTotalFundBalance2,450,000108,194391,0002,140,356130,000EndingTotalFundBalance2,471,02985,92416,8261,602,047134,530SECTIONB:EXCESSLEVIESFOR2018COLLECTIONExcessleviesapprovedbyvotersfor2018collection2,200,0000000RollbackmandatedbyschooldistrictBoardofDirectors1/00000Netexcesslevyamountfor2018collectionafterrollback2,200,000XXXX02,000,00001/RollbackofleviesneedstobecertifiedpursuanttoRCW84.52.020.PleasedoNOTincludesuchresolutionaspartofthisdocument.FormF-195Page1of1FundSummary
DammanSchoolDistrictNo.007F-195BUDGETRun:7/30/20179:10:52PMCERTIFICATIONAsSecretarytotheBoardofDirectorsofDammanSchoolDistrictSchoolDistrictNo.007ofKittitasCounty,IdoherebycertifythattheBoardofDirectors,atapublicmeetingadvertisedpursuanttoRCW28A.505.050andheldpursuanttoRCW28A.505.060;(a)establishedthetotalappropriationexpenditureamountforeachfundforthefiscalyear;and(b)thebudgetforeachfundrepresentsthebudgetasadoptedbytheBoardofDirectors;and(c)theDebtServiceFundbudgetispreparedonthemodifiedaccrualbasisofaccountingandallotherfundsarepreparedonthecashbasisofaccountingpursuanttoRCW2BA.505(d)theBoardofDirectorsandofficersofsaidschooldistrictarefullycognizantoftheirliabilityundertheprovisionsofRCW28A.505.150;and(e)ifapplicable,pursuanttoRCW28A.150.270andWAC392-121-445,theBoardofDirectorshasexecutedaresolutionaspartofthebudgethearingrequestingapprovalforoperatingtransfersfromtheGeneralFundtotheDebtServiceFundand/ortheCapitalProjectsFund;and(f)pursuanttoRCW84.52.020,theBoardofDirectorsdeterminedtheamountofnewfiscalyearexcesstaxlevyrequirementsneededfortheGeneral,Tyansportation,CapitalProjects,andDebtServiceFundbudgets.SecretotheBoardofDirectorsBudgtAdoptionDateFORESDANDOSPIUSEONLYTheschoolDistrictbudgethasbeenreviewedandthetotalappropriationexpenditureamountineachfundisfixedandapprovedinaccordancewith1,2017throughAugust31,2018.ESDSuperendentorgigneeDateLockandPrintDate07/25/2017FormF-195Page1of1CertificationPage
FY2017-2018Run:10/23/201710:13:30AMDammanSchoolDistrictNo.007BUDGETANDEXCESSLEVYSUMMARYAssociatedStudentBodyDebtServiceCapitalTransportationGeneralFundFundFundProjectsFundVehicleFundSECTIONA:BUDGETSUMMARYTotalRevenuesandOtherFinancingSources702,3440000TotalAppropriation(Expenditures)1,081,056O000OtherFinancingUses--TransfersOut(G.L.536)0XXXX000OtherFinancingUses(G.L.535)OXXXX000ExcessofRevenues/OtherFinancingSourcesOver/(Under)ExpendituresandOtherFinancingUses-378,7120000BeginningTotalFundBalance650,0000000EndingTotalFundBalance271,2880000SECTIONB:EXCESSLEVIESFOR2018COLLECTIONExcessleviesapprovedbyvotersfor2018collection275,0000000RollbackmandatedbyschooldistrictBoardofDirectors1/00000Netexcesslevyamountfor2018collectionafterrollback275,000XXXX0001/RollbackofleviesneedstobecertifiedpursuanttoRCW84.52.020.PleasedoNOTincludesuchresolutionaspartofthisdocument.FormF-195Page1of1FundSummary
EastonSchoolDistrictNo.028F-195BUDGETRun:7/17/20178:40:53AMCERTIFICATIONAsSecretarytotheBoardofDirectorsofEastonSchoolDistrictSchoolDistrictNo.028ofKittitasCounty,IdoherebycertifythattheBoardofDirectors,atapublicmeetingadvertisedpursuanttoRCW28A.505.050andheldpursuanttoRCW28A.505.060;(a)establishedthetotalappropriationexpenditureamountforeachfundforthefiscalyear;and(b)thebudgetforeachfundrepresentsthebudgetasadoptedbytheBoardofDirectors;and(c)thebudgetispreparedonthemodifiedaccrualbasisofaccountingpursuanttoRCW28A.505.020;or(d)theBoardofDirectorsandofficersofsaidschooldistrictarefullycognizantoftheirliabilityundertheprovisionsofRCW28A.505.150;and(e)ifapplicable,pursuanttoRCW28A.150.270andWAC392-121-445,theBoardofDirectorshasexecutedaresolutionaspartofthebudgethearingrequestingapprovalforoperatingtransfersfromtheGeneralFundtotheDebtServiceFundand/ortheCapitalProjectsFund;and(f)pursuanttoRCW84.52.020,theBoardofDirectorsdeterminedtheamountofnewfiscalyearexcesstaxlevyrequirementsneededfortheGeneral,TratatCapitajectsDebtserviceFundbudgets.SecretarytotheBoardofDiregŠsBudgetAdoptionDateFORESDANDOSPIUSEONLYTheSchoolDistrictbudgethasbeenreviewedandthetotalappropriationexpenditureamountinea-chfundisfixedandapprovedinaccordancewithPCW28A.5fortheperiodSeptember1,2017throughAugust31,2018.ESDSupintendorDesigneeDateOSPIReesentativeDateLockandPrintDate:07/14/2017FormF-195Page1of1CertificationPage
FY2017-2018Run:10/23/201710:15:58ANEastonSchoolDistrictNo.028BUDGETANDEXCESSLEVYSUMMARYAssociatedStudentBodyDebtServiceCapitalTransportationGeneralFundFundFundProjectsFundVehicleFundSECTIONA:BUDGETSUMMARTTotalRevenuesandOtherFinancingSources2,703,23165,300348,73850,40035,850TotalAppropriation(Expenditures)2,681,06465,300372,220268,0000OtherFinancingUses--TransfersOut(G.L.536)27,165XXXX0017,940OtherFinancingUses(G.L.535)OXXXX000ExcessofRevenues/OtherFinancingSourcesOver/(Under)ExpendituresandOtherFinancingUses-4,9980-23,482-217,60017,910BeginningTotalFundBalance629,97546,457372,654218,39173,475EndingTotalFundBalance624,97746,457349,17279191,385SECTIONB:EXCESSLEVIESFOR2018COLLECTIONExcessleviesapprovedbyvotersfor2018collection495,0000000RollbackmandatedbyschooldistrictBoardofDirectors1/00000Netexcesslevyamountfor2018collectionafterrollback495,000XXXX320,000001/RollbackofleviesneedstobecertifiedpursuanttoRCW84.52.020.PleasedoNOTincludesuchresolutionaspartofthisdocument.FormF-195Page1of1FundSummary
EllensburgSchoolDistrictNo.401F-195BUDGETRun:8/24/20179:21:41AMCERTIFICATIONAsSecretarytotheBoardofDirectorsofEllensburgSchoolDistrictSchoolDistrictNo.401ofKittitasCounty,IdoherebycertifythattheBoardofDirectors,atapublicmeetingadvertisedpursuanttoRCW28A.505.050andheldpursuanttoRCW28A.505.060;(a)establishedthetotalappropriationexpenditureamountforeachfundforthefiscalyear;and(b)thebudgetforeachfundrepresentsthebudgetasadoptedbytheBoardofDirectors;and(c)thebudgetispreparedonthemodifiedaccrualbasisofaccountingpursuanttoRCW28A.505.020;or(d)theBoardofDirectorsandofficersofsaidschooldistrictarefullycognizantoftheirliabilityundertheprovisionsofRCW28A.505.150;and(e)ifapplicable,pursuanttoRCW28A.150.270andWAC392-121-445,theBoardofDirectorshasexecutedaresolutionaspartofthebudgethearingrequestingapprovalforoperatingtransfersfromtheGeneralFundtotheDebtServiceFundand/ortheCapitalProjectsFund;and(f)pursuanttoRCW84.52.020,theBoardofDirectorsdeterminedtheamountofnewfiscalyearexcesstaxlevyrequirementsneededfortheGeneral,Trojects,andDebtServiceFundbudgets.SecretarytotheBoardofDirectorsBudgetAdoptionDateFORESDANDOSPIUSEONLYTheSchoolDistrictbudgethasbeenreviewedandthetotalappropriationexpenditureamountineachfundisfixedandapprovedinaccordancewithRCW28A.505fortheperiodSeptember1,2017throughAugust31,2018.SPICKe¡EesentativeDateLockandPrintDate:08/24/2017FormF-195Page1of1CertificationPage
FY2017-2018Run:10/23/201710:17:19ANEllensburgSchoolDistrictNo.401BUDGETANDEXCESSLEVYSUMMARYAssociatedStudentBodyDebtServiceCapitalTransportationGeneralFundFundFundProjectsFundVehicleFundSECTIONA:BUDGETSUMMARYTotalRevenuesandOtherFinancingSources41,400,000528,6504,385,64716,121,513192,500TotalAppropriation(Expenditures)40,756,700546,7504,620,47521,039,972800,000OtherFinancingUses--TransfersOut(G.L.536)1,157,000XXXX000OtherFinancingUses(G.L.535)OXXXX000ExcessofRevenues/OtherFinancingSourcesOver/(Under)ExpendituresandOtherFinancingUses-513,700-18,100-234,828-4,918,459-607,500BeginningTotalFundBalance5,600,000192,4762,200,0004,919,314800,000EndingTotalFundBalance5,086,300174,3761,965,172855192,500SECTIONB:EXCESSLEVIESFOR2018COLLECTIONExcessleviesapprovedbyvotersfor2018collection6,893,2260000RollbackmandatedbyschooldistrictBoardofDirectors1/00000Netexcesslevyamountfor2018collectionafterrollback6,893,226XXXX4,450,000668,00001/RollbackofleviesneedstobecertifiedpursuanttoRCW84.52.020.PleasedoNOTincludesuchresolutionaspartofthisdocument.FormF-195Page1of1FundSummary
KittitasSchoolDistrictNo.403F-195BUDGETRun:7/24/20173:22:27PMCERTIFICATIONAsSecretarytotheBoardofDirectorsofKittitasSchoolDistrictSchoolDistrictNo.403ofKittitasCounty,IdoherebycertifythattheBoardofDirectors,atapublicmeetingadvertisedpursuanttoRCW28A.505.050andheldpursuanttoRCW28A.505.060;(a)establishedthetotalappropriationexpenditureamountforeachfundforthefiscalyear;and(b)thebudgetforeachfundrepresentsthebudgetasadoptedbytheBoardofDirectors;and(c)theDebtServiceFundbudgetispreparedonthemodifiedaccrualbasisofaccountingandallotherfundsarepreparedonthecashbasisofaccountingpursuanttoRCW28A.505(d)theBoardofDirectorsandofficersofsaidschooldistrictarefullycognizantoftheirliabilityundertheprovisionsofRCW28A.505.150;and(e)ifapplicable,pursuanttoRCW28A.150.270andWAC392-121-445,theBoardofDirectorshasexecutedaresolutionaspartofthebudgethearingrequestingapprovalforoperatingtransfersfromtheGeneralFundtotheDebtServiceFundand/ortheCapitalProjectsFund;and(f)pursuanttoRCW84.52.020,theBoardofDirectorsdeterminedtheamountofnewfiscalyearexcesstaxlevyrequirementsneededfortheGeneral,TrantDebtServiceFundbudgets.SecretarytotheBoardofDirectorsBudgetAdoptionDateFORESDANDOSPIUSEONLYTheSchoolDistrictbudgethasbeenreviewedandthetotalappropriationexpenditureamountineachfundisfixedandapprovedinaccordancewithRCW2ohedSeptember1,2017throughAugust31,2018.ESDSuperintendentorDesigneeDateOSPIresentatDateLockandPrintDate:07/24/2017FormF-195Page1of1CertificationPage
FY2017-2018Run:10/23/201710:18:30AEKittitasSchoolDistrictNo.403BUDGETANDEXCESSLEVYSUMMARYAssociatedStudentBodyDebtServiceCapitalTransportationGeneralFundFundFundProjectsFundVehicleFundSECTIONA:BUDGETSUMMARYTotalRevenuesandOtherFinancingSources8,340,832135,700696,5741067,171TotalAppropriation(Expenditures)8,259,859143,400679,550072,000OtherFinancingUses--TransfersOut(G.L.536)OXXXX000OtherFinancingUses(G.L.535)0XXXX000ExcessofRevenues/OtherFinancingSourcesOver/(Under)ExpendituresandOtherFinancingUses80,973-7,70017,02410-4,829BeginningTotalFundBalance685,00038,000507,5001,53474,665EndingTotalFundBalance765,97330,300524,5241,54469,836SECTIONB:EXCESSLEVIESFOR2018COLLECTIONExcessleviesapprovedbyvotersfor2018collection1,588,5550000RollbackmandatedbyschooldistrictBoardofDirectors1/00000Netexcesslevyamountfor2018collectionafterrollback1,588,555XXXX701,000001/RollbackofleviesneedstobecertifiedpursuanttoRCW84.52.020.PleasedoNOTincludesuchresolutionaspartofthisdocument.FormF-195Page1of1FundSummary
ThorpSchoolDistrictNo.400F-195BUDGETRun:8/3/20177:56:32ANCERTIFICATIONAsSecretarytotheBoardofDirectorsofThorpSchoolDistrictSchoolDistrictNo.400ofKittitasCounty,IdoherebycertifythattheBoardofDirectors,atapublicmeetingadvertisedpursuanttoRCW28A.505.050andheldpursuanttoRCW28A.505.060;(a)establishedthetotalappropriationexpenditureamountforeachfundforthefiscalyear;and(b)thebudgetforeachfundrepresentsthebudgetasadoptedbytheBoardofDirectors;and(c)theDebtServiceFundbudgetispreparedonthemodifiedaccrualbasisofaccountingandallotherfundsarepreparedonthecashbasisofaccountingpursuanttoRCW28A.505(d)theBoardofDirectorsandofficersofsaidschooldistrictarefullycognizantoftheirliabilityundertheprovisionsofRCW28A.505.150;and(e)ifapplicable,pursuantto.RCW28A.150.270andWAC392-121-445,theBoardofDirectorshasexecutedaresolutionaspartofthebudgethearingrequestingapprovalforoperatingtransfersfromtheGeneralFundtotheDebtServiceFundand/ortheCapitalProjectsFund;and(f)pursuanttoRCW84.52.020,theBoardofDirectorsdeterminedtheamountofnewfiscalyearexcesstaxlevyrequirementsneededfortheGeneral,Transportation,CapitalProjects,andDebtServiceFundbudgets.SecretarytotheBoardofDirectorsBudgetAdoptionDateFORESDANDOSPIUSEONLYTheSchooltrictbudgethasbeenreviewedandthetotalappropriationexpenditureamountineachfundisfixedandapprovedinaccordancewithRCW28A.eperiodSeptember1,2017throughAugust31,2018.ESDSupeintendentorDesigneeDateOSPIÑ'e_es/.entativeDateLockandPrintDate:08/01/2017FormF-195Page1of1CertificationPage
FY2017-2018Run:10/23/201710:19:48ANThorpSchoolDistrictNo.400BUDGETANDEXCESSLEVYSUMMARYAssociatedStudentBodyDebtServiceCapitalTransportationGeneralFundFundFundProjectsFundVehicleFundSECTIONA:BUDGETSUNNARYTotalRevenuesandOtherFinancingSources3,021,40718,500049,00432,304TotalAppropriation(Expenditures)3,021,40718,500049,004129,000OtherFinancingUses--TransfersOut(G.L.536)16,000XXXX000OtherFinancingUses(G.L.535)OXXXXC00ExcessofRevenues/OtherFinancingSourcesOver/(Under)ExpendituresandOtherFinancingUses-16,000000-96,696BeginningTotalFundBalance600,00024,7503197,00096,700EndingTotalFundBalance584,00024,7503197,0004SECTIONB:EXCESSLEVIESFOR2018COLLECTIONExcessleviesapprovedbyvotersfor2018collection665,0000000RollbackmandatedbyschooldistrictBoardofDirectors1/00000Netexcesslevyamountfor2018collectionafterrollback665,000XXXX050,00001/RollbackofleviesneedstobecertifiedpursuanttoRCW84.52.020.PleasedoNOTincludesuchresolutionaspartofthisdocument.FormF-195Page1of1FundSummary