Battle Ground Public Schools

Proposed 2023-24 budget

Chief Financial Officer Michelle Scott and Lead Fiscal Accountant Cindy Klemz presented information on the proposed 2023-24 budget at a school board work session on July 24, 2023.

General fund revenue
The district’s general fund, which pays for teaching activities, building support and district-wide support, is the primary component of the district’s budget. Total revenue for the 2023-24 school year is projected to be $221.95 million. This includes local, state and federal funding, as well as other financing sources. The state has increased funding for special education and physical, social and emotional support.

General fund expenditures
BGPS has increased staffing and spending for special programs, curriculum adoptions, safety and facility improvements. Of the projected expenditures for the upcoming school year:

• 71.5% is for teaching activities and support. Teaching activities include classroom teachers, classroom supplies and extracurricular activities. Teaching support includes staff such as librarians, counselors, security, nurses, psychologists, occupational therapists and more; professional development; instructional technology; and curriculum.
• 17.1% is for other support such as transportation, maintenance, grounds, custodians, utilities, insurance, information systems and warehouse.
• 5.9% is for building administration.
• 5.5% is for central administration.

Projected expenditures for the upcoming school year total about $232.16 million. The costs of salaries, benefits, supplies and services are outpacing local, state and federal funding, creating a deficit of approximately $10.21 million.

Next steps
To support ongoing operations, the district must use one-time funds. Some of the fund balance will be used to pay for expenditures greater than revenues by $10.2 million. These include $4.3 million in delayed curriculum adoptions.  In 2023-24, the district also will use $5.45 million of the fund balance for ongoing operations, primarily salaries and benefits. The district can’t use the entire fund balance, however. Some funds are restricted or designated as nonspendable; others have already been assigned for other purposes. In addition, board policy requires the district to maintain an unassigned fund balance of at least 6%. Use of the fund balance for ongoing operations cannot be sustained beyond 2023-24.

Additionally, the district must use $3.95 million of one-time federal funds (expiring in September 2024) for some ongoing operations. These expenditures are fund balance neutral. The end of increased federal funding provided to schools in response to the pandemic is anticipated to create a fiscal cliff for districts across the nation.

Finally, BGPS will prepare for possible program reductions in 2024-25 absent additional sources of revenue.

See the entire proposed 2023-24 budget.

The board of directors will hear another public presentation and vote on the budget at the Aug. 28 board meeting.