Budget Frequently Asked Questions
In order to help our community better
understand how our district is funded and provide transparency to the
budget planning process, we have listed many of the frequently asked questions
below. If you have specific questions regarding budget documents or how
our district is funded, please email us and we'll do our best
to answer your questions.
North Kitsap School District
Budget Forum Questions and Answers
July 28, 2016
In the Capital Projects Fund Budget, in 15-16 what was the budget of $1,060,000 for and what is the $725,000 budgeted for 16-17 for?
The breakdown of 15-16 anticipated expenses were:
NK Rec Capacity = 60K
Pearson Septic/Sewer = 300K
PMS HVAC = 220K
POE Portables = 400K
Project Capacity = 80K
For 16-17, the budget is primarily capacity and dollars for review of Breidblik opening.
Is all the revenue in the Capital Fund Budget impact fees from the county or city?
The revenue is primarily impact fees but also includes interest earnings.
Is it prudent to predict a 63% increase in gifts? (450K in 26-17 versus 275K)
The increase in revenue is capacity built in for possible revenue. If the revenue is not received, the expense will not occur.
The Board approved 5-8 FTE for assistance on special education buses. Where does this FTE show?
The FTE is budgeted in and shows on GF9-301-99; page 27 of 27 under activity 52.
On the first page of the F-195, Budget and Excess Levy Summary, what is the Excess of Revenues/other financing sources dollar amounts?
This line is the difference between revenue and expenses budgeted in each fund. A negative notes that expenses are more than revenue and a positive notes that expenses are lower than projected revenue.
I’m pleased with the transparency of the preliminary budget. What steps are being taken to be transparent with the start of school this year? i.e., How will the public see enrollment numbers and staffing numbers?
A monthly report of enrollment will be provided to the Board in September as soon as the counts are complete. Monthly enrollment reports are provided each month to the Board. Staffing reports are not provided to the Board. Instead, the Board is updated on staffing needs and adjustments based upon enrollment numbers.
For supporting future levy elections with the public, I recommend use of pie charts. Also, some will think that 7.16% for central admin is “overhead”. It is not. It includes technology, food services, and transportation, correct?
Yes, central administration according to OSPI reporting includes food services, transportation, maintenance supervision and classified staff support.
What is the likelihood that the enrollment projection number will stay the same from the preliminary budget to the final budget?
The enrollment projection will be the same for the final budget as presented during the preliminary budget. It is very uncommon for the enrollment to change between the preliminary and final. The enrollment projection begins in February of each year, and this year a demographer was used along with other methodology to estimate the enrollment for 16-17. The projection was brought to the Board for review at the February 11, 2016 meeting.
For the preliminary 2016-17 budget, how was the enrollment projection decided? Was a demographer consulted?
A demographer was used for enrollment projections. Three separate cohort projections were created resulting in a range of enrollment (low, mid, high).
From a public relations point of view, where is the Poulsbo HVAC highlighted? Will the public be able to track this expenditure?
The Poulsbo HVAC work is being done in the 15-16 school year and will be complete by the end of August 2016. This expenditures is being posted inside maintenance. An update on the project will be provided to the Board once work is complete.
Does the new budget increase spending in the arts?
A list of budget enhancements can be found on page 3 of the budget summary document. There is not a specific line for additional funding to arts. However, money was added in 15-16 to music and arts as part of building that budget.
How many more students in FTE did NKSD actually have compared to the budgeted amount for 2015-16? Also, please define FTE and Headcount.
The budget for enrollment for 15-16 was 5,805 FTE. The actual enrollment came in at 5,899 FTE, which is 97 FTE higher than budget.
Headcount is based upon actual students attending. FTE is based upon hours attended at school. For grades 1-3, a 1.0 FTE attends 20 hours each week. For grades 4-12, a 1.0 FTE attends 25 hours each week. The most common students are not a full 1.0 FTE are secondary students who have partial schedules and attend running start or skills center.
I’ve heard ASB club faculty advisors despair over the drop in ASB revenues. These slides don’t support despair, but rather optimism. Your opinion?
ASB fund balances remain strong. Actual revenues in ASB have declined over the years. The students assist in building in the ASB budget and often over project what revenues will be.
Why have we budgeted zero dollars for traffic safety (Program 71)? Is there a program for water safety?
There used to be state funding for traffic safety. When this funding went away, the program was moved out of the District expenditures. The program is now ran through ESD113 to provide service. There is no program for water safety.
There is $100,000 budgeted for summer school and it seems like a guess. Will this really support make-up classes and 24 credits, etc?
We are increasing summer school offerings for next summer. The budget is an estimate of expenses.
In your opinion of tying the board enhancements to the strategic plan, was this an easy process? Was it successful? Was there value added?
Tying the budget enhancements to the strategic plan was work done by several committee and groups and was an easy process. It adds significant value in determining how an expenditure aligns with the Board strategic plan.
I appreciate this forum tonight. I also appreciate that the budget is available online. This is a good move in increasing transparency. Good job school board!