Budget%20Presentation%202024-25%20(For%208.27.24)%20Summary.pdf

Parent document: Board of Directors Regular Business Meeting Agenda-08-27-2024.pdf

Text

Washougal
School District

Budget 2024-25

#Washougal‘Kiweg


Fund Summary

Transportation
General ASB Debt Service Capital Projects Vehicle

Beginning Fund Balance $ 1,427,764 S$ 367,616 S$ 4,008,314 S$ 8,284,192 S 1,047,745
As of September 1, 2024
Plus Revenues $ 52,365,660 S$ 624,364 S$ 5,368,100 $ 2,917,568 $ 478,523
Less Expenditures $ (50,647,053) $ (919,264) $ (7,229,075) $ (8,263,480) $ — (528,894)
Transfers Out to CPF S - S (275,000)

Transfers Out to GF S (1,120,285)

Excess Revenue (Exp) S 1,718,608 $§ (294,900) $  (2,135,975)"$ (6,466,197) $ (50,371)

Ending Fund Balance S 3,146,371 S$ 72,716 S$ 1,872,339 "S 1,817,995 S$ 997,374
As of August 31, 2025



Enrollment

2024-25 2025-26 2026-27 2027-28
Budget 4-yr Forecast | 4-yr Forecast | 4-yr Forecast

K
1
2
3
4
5
6
7
8
9

OUGAL SCHOOL DIST RIG
Tr

wast

Total FTE (Including WLA)
Running Start
Grad Alliance ALE

Open Doors #Washougal ‘King __

Total FTE



Washougal School District
2024-25 Budget Presentation

Fund Summary

2024-25
Current
GENERAL FUND SUMMARY

Beginning Fund Balance $1,427,764
Revenues & Other Financing Sources $52,365,660
Expenditures & Other Financing Uses $50,647,053
Projected Ending Fund Balance $3,146,371
Est. Ending Fund Balance 6%
Net Position [Excess of Revenues Over (Under)] 1,718,608

2025-26
Forecast

$3,146,371
$52,036,310
$51,408,959

$3,773,722
7%

627,352

2026-27 2027-28

Forecast Forecast
$3,773,722 $4,421,264
$52,302,282 $52,890,166
$51,654,739 $52,123,753
$4,421,264 $5,187,678
9% 10%
647,544 766,414

* The 4-year forecast is based on known information regarding enrollment and expenditures at the time of forecasting. We know that every legislative
session has the potential to impact district funding, positively or negatively. School Years 2025-28 is projected to require additional budget reductions,

including staffing positions to maintain presented ending fund balance.


CAPITAL PROJECTS FUND SUMMARY
Beginning Fund Balance
Revenues & Other Financing Sources
Expenditures & Other Financing Uses
Projected Ending Fund Balance

DEBT SERVICE FUND SUMMARY
Beginning Fund Balance
Revenues & Other Financing Sources
Expenditures & Other Financing Uses
Projected Ending Fund Balance

ASB FUND SUMMARY
Beginning Fund Balance
Revenues & Other Financing Sources
Expenditures & Other Financing Uses
Projected Ending Fund Balance

TRANSPORTATION VEHICLE FUND SUMMARY
Beginning Fund Balance
Revenues & Other Financing Sources
Expenditures & Other Financing Uses
Projected Ending Fund Balance

2024-25
Current

$8,284,192
$2,917,568

$9,383,765

$1,817,995

$4,008,314
$5,368,100
$7,504,075

$1,872,339

$367,616
$624,364

$919,264

$72,716

$1,047,745
$478,523
$528,894

2027-28
Forecast

$997,373

$2,004,745
$110,250
$950,000

$1,164,994

$2,085,211
$4,476,595
$4,371,125

2025-26 2026-27

Forecast Forecast
$1,817,995 $1,814,495
$4,036,500 $2,450,250
$4,040,000 $2,260,000
$1,814,495 $2,004,745
$1,872,339 $1,974,901
$4,220,962 $4,346,010
$4,118,400 $4,235,700
$1,974,901 $2,085,211
$72,716 $72,716
$624,364 $624,364
$624,364 $624,364
$72,716 $72,716
$997,373 $1,108,340
$620,628 $717,342
$509,661 $342,204
$1,108,340 $1,483,479

$2,190,681

$72,716
$624,364

$624,364

$72,716

$1,483,479
$473,585
$467,696

$1,489,368


Combined 11591 MS50Oc from F-203
Regular Instruction (Column A}
Grades 9-12 Additional (Column J}
* Total MSOC Allocation

** Objects of Expenditure from F-195
Object 5 - totals

Object ? - totals

Object 8 - totals

Object 9 - totals

* Total Budgeted 5-9 Expenditures

* Difference

Washougal School District No, 112
2024-2025 MSOC Disclosure

41k

3,430,899
165,468
3,596,367

Totals
1,129,245
3,935,326

12,000
393,480
5,470,051

(1,873,684)

$

Prego
340,141

$1,465,723 5

$
$

5
$

Pre o2

66,006

we 4 Le

Preo3

84,017

Pre97
785,104
2,315,580
12,000
393,480


Not Included in 2024-25 Budget: -

January 18. 2024

Washougal School District seeks
community suidance ahead of $3M
im potential budget cuts

Latte) wastouca
ae! |= SCHOOL DISTRICT

Admin Pay, shite & Staff Reductions

Total Exp
Eliminate Assistant Su sariuancatit for $236,277
HR & Student Services |
Reduce District Custodial Manager $49,554
Reduce ESD Communications Manager $45,000
Superintendent, Directors, Supervisors $77,651
Pay Freeze | |
Superintendent, Directors, Supervisors $43,878
Pay Cut
Reduce board travel & professional $7,200
development (WS5DA conferences)
Reduce professional memberships $14,760
Reduce Superintendent vacation $9,306
benefit, travel and training
Administrative Pay, Support & Staff $484k |
Reductions

Budget Reduction Plan
2024-2025
Total Reductions Round 1: Approximately $3 million

Suspend Eliminate District Custodial Manager $60,000 | Eliminate 2 culinary position
& Reduct Eliminate ESD Communications $25,000
| support | Manager
District 0 Eliminate Business Services Director $25,000 |
Freeze jand contract with ESD for support
ECliminatea Aeceniintina AAésansacer Aecitine cane ow

oe Results — STAFFING | PROGRAMS | SERVICES
ond district office stoff Teachers on Specio! Assignment (TOSAs)
lavor of selina reductions in A little less than half of siaseniieie were in favor
trict office staff and expenses of reducing Teachers on Special Assignment
pondents agreed with this {TOSAs) including instructional coaches, program
form comments in support: specialists, etc.

“We had too many TOSA's and dean of students
causing on extra cost we could hove been soving,
especially knowing our enroliment isn't due to
increase in the next 5 years,”

"Get rid of TOSAs, instructional cooches, ... ELL,
preschool, and transitional kindy!”

2 Secretarial raruictiane diss

| to office
1 Attend : Budget Reduction Plan
iran \qaia? wastioucal = Jono
aaniaal Total Reductions Round 2: Approximately $1 million
"1 Securit Round 2
Admin Pay, Support & Staff Reductions aaa Classified Staff Reductions
1 Culina | Exp 6.4% Total Expenditure: $13.0M

Eliminate 2.5 paraéducator
positions

Interim Superintendent Salary $25,000 0.8% ooo
1Techn¢ concession



2024-25 FY Investment Highlights:

e Excellent Classroom Educators e Student-Voice Opportunities

e Excellent Support Staff e Staff Development & Training

e Excellent Building Leaders e Capital Projects Investment

e High School Arts & Athletics e Insurance & Liability Coverage

e MS Arts & Athletics e Safe, Warm and Comfortable Buildings

e Elementary Arts & Music e Adolescent Behavioral Health Supports

e Culinary Services Scratch Cooking e Career/Technical Education Programming

e Early Learning Programming e Student Support for Re-engagement

e Dual-Language Programming e Family Community Resources Centers

e Highly Capable Programming e Community Partnership Development

e Transportation Services and Busses e Professional Learning Communities

e Field Trips and Exploratory Learning e Industry Certifications for Students

e Quality Special Education Services e Student Internship Opportunities

e Quality Instructional Materials e Dual-Credit Opportunities

e Nursing Services e Guidance Counselling

e High-Quality Technology for e Community Partnerships to Support
Students/Staff Students

e Parent Partnership and Support #Washougal e Multi-Cultural Community Events

e AP Courses and Project-Based Learning e Social, Emotional, Learning Support

CKistiig e After-School Clubs
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Opportunities



Questions?

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BE ON THE FIELD ae ~~ BEENGAGED |