BGPS budget

2018-2019 Budget 

Battle Ground Public Schools has developed a budget proposal for 2018-19. The proposed 2018-19 budget (F195)  will be presented to the Board of Directors at a July 23 work session and the community at an Aug. 13 public hearing. The Board of Directors will consider the proposed budget at its regular board meeting on Aug. 13 at 6 p.m. on the Lewisville campus.


The budget sets appropriations and fee schedules for the 2018-­19 school year. Proposed appropriation levels include:

            A. General Fund                                               $187,800,480

                    General Fund Transfers to Debt Service     $350,000

            B. Capital Projects Fund                                      $9,100,000

            C. Debt Service Fund                                           $6,527,910

            D. Associated Student Body Fund                     $2,653,075


In accordance with state law (RCW 28A.505.040), the district has developed a four-year budget estimate (F195F) including a four-year enrollment projection.


Changes and taxes

2018-19 marks the beginning of significant changes to how K-12 education is funded in Washington state. In the past, both the state and local communities provided funds to schools in the form of property tax levies because of inadequate state funding for basic education. School districts used local levies to bridge the gap between state funds and staffing costs. Over the years, the use of local levies created inequity across the state, which led to the McCleary lawsuit. This lawsuit was recently settled, bringing attention to basic education funding in Washington.

 

To meet the State Supreme Court’s order to fully fund the staff needed for basic education in Washington, the state Legislature reduced the amount of local levy dollars districts can collect through property taxes and increased the amount that the state collects through property taxes to be redistributed to all schools. Essentially, property owners send fewer tax dollars directly to their local district and send more tax dollars to the state for all districts. This exchange of state and local property taxes has been described as a "levy swap."


To complicate further, property taxes are assessed on the calendar year while school districts function on the school year. This means the 2018-19 school year is a transition year with local rates starting the year at whatever level voters locally approved, and then dropping in January of 2019. The property tax rates for Battle Ground are reflected in the table below:



2018

2019

2020

2021

State property tax rate

$2.89

$2.57

$2.89

$2.89

Local BGPS property tax levy

$3.46

$1.50

$1.50

$1.50

Combined state and local levy rate (Rates are per $1,000 of assessed value)

$6.35

$4.07

$4.39

$4.39

*These rates do not include the current Battle Ground Public Schools bond rate of $0.67 per $1,000 of assessed value from the bond passed in 2005, which expires in 2023. The rates for 2019 and beyond are estimated.


Funding

So what does this mean for Battle Ground? As always, the short term is much easier to predict. Our operating budget in 2017-18 is approximately $169 million. For 2018-19, we anticipate an increase of approximately $19.9 million in state funding for certificated, classified, and administration staffing, and an $8 million decrease in local levy funding for a one-year net increase of $11.8 million. The 2019-20 school year will be the first full year under the new funding model with the full impact of the local levy reduction resulting in about $16 million annually lost for a net annual decrease of $4.7 million in funding. Given current information, we’ve modeled out the funding transition over the next several years (in millions).​​​​​​​


2018-19

2019-20

2020-21

2021-22

Levy change (in millions)

-$8.0

-$7.6

$1.5

$0.5

State change (in millions)

$19.8

$2.9

$3.0

$3.1

Net funding change (in millions)

$11.8

-$4.7

$4.5

$3.6

Total General Fund Revenues and other financing sources (in millions)

$188.7

$184.1

$188.9

$192.7

*2019-20 and beyond are projected according to new legislation (RCW 28A.505.040) that requires school districts to develop four-year budget estimates (F195F), including a 4-year enrollment projection.


Budget

For at least the last three years, the state provided about 74 percent of the Battle Ground district's funding, and the local tax levy provided about 17 percent (federal dollars and local non-tax funds make up the rest). In 2019-20, when the new funding model is in full effect, the district expects to receive about 84 percent of its funding from state appropriations, and about 8 percent from the local levy.

 




Changes to school funding and Property Taxes: 2018 and beyond 

How school bonds and levies affect your bill

Battle Ground Public Schools receives funding from multiple sources. The two largest sources, state and local levies, are undergoing changes imposed by the State Legislature.

Local funding in 2018


Battle Ground Public Schools is grateful to local voters and the community for supporting our schools. Your contributions allow us to connect every student to a positive future, employ local workers, and construct and maintain buildings that serve the community.

In previous years, local voters approved both a levy and a bond measure that affect property owners’ 2018 tax bills:

  • Educational Programs, Maintenance and Operations (M&O) levy
  • Bond measure (approved in 2005 and will be retired at the end of 2023) built Daybreak and Tukes Valley schools, Chief Umtuch Middle and Amboy Middle and added classrooms to Captain Strong Primary and improved technology and security and safety across the district


State funding in 2018 means temporary increase in total school tax rates


The state collects a levy from property owners in Washington and redistributes it to all public school districts.

What to expect for 2019: a decrease in total school tax rates


You can expect additional changes to your tax bill that will result in a decrease in total school tax rates:

  • In 2019, the local Battle Ground Public Schools levy will be capped at $1.50 per $1,000 of assessed value, while the state will maintain its increased schools levy rate. These changes are known as the “levy swap” that the Washington State Legislature voted in with the passing of Engrossed House Bill 2242
  • The state schools levy will decrease by approximately 33 cents to $2.57 per $1,000 of assessed value in Clark County. The state Legislature passed a supplemental budget that includes a one-time cut to the 2019 statewide schools property tax rate.

Learn more about why this is happening and the timeline for implementation on the ESD 112 website



Sample tax amounts


To calculate the amount that you’ll owe annually in school taxes, please use the following formula:

Assessed home value ÷ 1,000 x levy and/or bond rate


Assessed home values (which vary from market values) are determined by the Clark County Assessor’s Office.


Who can I contact with questions?


If you:


2017-2018 Budget 

Battle Ground Public Schools Board of Directors approved the 2017-2018 budget for Battle Ground Public Schools at its regular board meeting on August 28. The board held a work session and hosted two public hearings prior to approving the budget. The approval sets appropriations and fee schedules for the 2017-2018 school year.

The Battle Ground Public Schools F-195 Fiscal Report for 2017-18, filed with the state, provides more detail about the district's budget.

Appropriation levels include:

  • A. General Fund                                                  $168,249,115
    • General Fund Transfers to Debt Service    $350,000
  • B. Capital Projects Fund                                         $3,530,000
  • C. Debt Service Fund                                              $6,332,000
  • D. Associated Student Body Fund                        $2,692,125

Click on the images below to enlarge.

 













The presentation below is the material presented at the 2017-2018 open budget hearings. The presentation outlines the impact of the state budget, purpose of each district fund, revenues, expenditures, impact of state budget, levy plan implementation, and monitoring tools. 

BGPS 2017-18 Budget Hearings presentation.pptx




2016-2017 Budget 

Battle Ground Public Schools Board of Directors approved Resolution I-16: 2016-17 Budget Adoption on June 26, 2016. This approval sets appropriations and fee schedules for the 2016-20­17 school year.

The Battle Ground Public Schools F-196 Fiscal Report for 2016-17, filed with the state, provides more detail about the district's actual budget.

Appropriation levels include:

  • A. General Fund                                                      $155,690,200
    • General Fund Transfers to Debt Service $337,000
  • B. Capital Projects Fund                                         $5,699,999
  • C. Debt Service Fund                                              $6,500,000
  • D. Associated Student Body Fund                        $2,838,020

The board hosted two public hearings for the proposed 2016-17 budget before approval. Click here to view a PDF of the presentation and an overview of the approved budget.  

















2015-2016 Budget

Battle Ground Public Schools Board of Directors unanimously approved the 2015-2016 district budget at its meeting on August 24, 2015. The state requires school budgets to be approved and submitted by August 31. The district expects to receive $151.9 million in revenues for the year, an increase of 10 percent over last year's budget. Board members approved allocations for four main buckets: day-to-day operations, including $500,000 for the general fund reserve; student activities; debt services (bonds), and facilities projects.

The Battle Ground Public Schools F-196 Fiscal Report for 2015-16, filed with the state, provides more detail about the district's actual budget.


                                                  2015-2016 Budget Overview

The presentation below is from the 2015-2016 open budget hearings. The presentation outlines the purpose of each district fund, revenues, expenditures, impact of state budget, levy plan implementation, and monitoring tools. 

Google Presentation


The district receives about 71 percent of its revenues from state funding. The 2015-2016 budget takes into account estimates that the school district will receive up to $10.3 million more this year in state funding over last year; however, the majority of the funds are tied to cost of living adjustments (COLA) and benefit increases for state-funded staff. The legislature's decision to increase the salaries of state-funded staff leaves a gap in funding. The district must match the 3 percent COLA and benefit increases for unfunded staff from other revenue sources. Currently 30.9 percent of basic education staff are unfunded (204 certificated and 136 classified) which makes up 41.1 percent of the budgeted amount for staff. Battle Ground Public Schools has the highest percentage of unfunded staff in the region. The costs to align unfunded staff with state funded staff reduces the amount of discretionary funds in the budget to $1.5 million. The chart below breaks down the additional state funding by category. (Note: This chart was presented at the Battle Ground Public Schools School Board Budget Work Session on August 10, 2015).

https://drive.google.com/open?id=0B5rqhOHGkUuaWThXN2pPLURWSjg

Click image to enlarge. 

K-3 Class Size & Full-Day Kindergarten
As noted in the chart above K-3 Class Size must be validated with actual enrollment before additional funding can be received. The district will be able to pull down additional funding if enrollment meets the state requirements. The state will base payments on actual enrollment starting in January 2016. 

The state is also providing full-day kindergarten funding this year based on which schools have the highest percentage of students receiving free and reduced-price lunches. Eligible schools can get state funding for full-day kindergarten as long as they can accommodate a full-day program for all students. In other words, schools can only offer full-day kindergarten if they have the space to offer the full-day program to all incoming kindergartners attending the school. 

Battle Ground Public Schools evaluated which schools in the district have the classroom space to support full-day kindergarten, and found that Maple Grove is currently the only school that has enough available classrooms to implement the program for all incoming kindergartners. Maple Grove also has the highest rate of free and reduced-price lunch in the district. You can read more about Full-Day Kindergarten in a recent online article

Your Levy Dollars at Work
The four-year Replacement Maintenance and Operations Levy maintains daily operations and provides approximately $23 million, or 18% of total revenues in local funding for schools each year. Local funds are critical to bridge the gap between what the state pays for and what is actually costs to operate schools. The levy approved in 2013 maintains items such as health services, music and art classes, building safety, professional development, special education staffing, student and staff technology, curriculum, communications, transportation, asset preservation and staff salaries, allowing the district to maintain proper staffing levels in each building. Read more about local funding in the 2014-15 Accountability Report. 


State Resources

The Office of Superintendent of Public Instruction website "School Apportionment & Financial Services" publishes several financial reports including apportionment, staffing ratios, grants, and special education. Click the link to view the OSPI website and select "Battle Ground Public Schools" from the drop-down list to view reports from 1997 - 2015. 


Superintendent Contract

The school board approved changes to the contract of then superintendent Mark Hottowe on June 13, 2015. Changes include:

  • 1.8% COLA (cost of living adjustment) increase for the 2016-2017 contract year as approved by the state legislature.
  • 2.1% increase for the 2016-2017 school year. (This increase was approved for all administrators and matches the 2015-2016 PSE salary increase.) 
  • Adjustment to auto allowance stipend. (The stipend was adjusted from $900/month to $200/month with the difference added into the annual salary.)