1. Battle Ground School District
Levy Meeting
February 25, 2013
MaryBeth Lynn
Assistant Superintendent
Finance and School Operations

2. Funding for Schools
• State Apportionment Funding
• Special Purpose Funding
– State and Federal Grants
• Examples
– State and Federal Special Education
– Title I and LAP
– Bilingual Education
– Highly Capable
• Fees – materials & school lunch
• Levy
• Levy Equalization

3. How is funding received?
• State Apportionment
– Allocated by the state monthly based on average
enrollment and staffing ratio
– District must maintain a minimum staffing ratio of
46 certificated staff for every 1,000 full time
students. Funding penalized if minimum ratio not
maintained
– Certificated staff includes classroom teachers,
librarians, school nurses, counselors, instructional
specialists, art, music, band, etc.

4. How is funding received?
• Special Purpose Funding
– State special purpose funding is primarily received
monthly
– Federal special purpose grants primarily operate
on a cost reimbursement basis – spend the funds
and then seek reimbursement
• Fees
– Paid as required

5. How is funding received?
• Levy Dollars
– Tax levies are based on the calendar year =
January through December
– School years and school budgets are September
through August
– September through December = 2nd half tax
collection (2013)
– January through August = 1st half of new tax
collection (2014)

6. Tax collection illustration
• Tax levy for 2013 calendar year = $22,601,500
• Proposed tax levy for 2014 calendar year =
$24,420,000
• Approximately 45% of tax is paid in 2nd half
• Approximately 55% of tax is paid in 1st half
• 45% X $22,601,500 = $10,170,675
• 55% X $24,420,000 = 13,431,000
• Collection 2013-14 school year = $23,601,675

7. Levy equalization illustration
• A school levy is calculated as a percent of most state
and federal dollars a district receives
• All districts can levy up to 28% of their funds
• Levy equalization exists because of the vastly
different tax rates needed to get the levy due to
property “rich” versus property “poor” districts
• Property “poor” districts are those which need a
tax rate higher than the state average tax rate
needed for the first half of the allowable 28% levy
(i.e. the average tax rate for a 14 percent levy).

8. Levy equalization illustration
• The current state average for a 14% levy is
$1.485
• Ridgefield School District’s rate for a 14% levy
is $1.311, which is less than the state
average, so the district receives no levy
equalization.
• Battle Ground School District’s rate for a 14%
levy is $2.498

9. Levy equalization illustration
• 2014 levy proposal tax rate with levy
equalization = $4.49 per $1,000
• 2014 levy proposal tax rate without levy
equalization = $5.61 per $1,000
• The tax rate for 28% levy for Ridgefield School
District would be $2.622
• Levy equalization is distributed based on the
calendar year.

10. With Levy Without Levy Reduction
2012-2013 2013-2014 2013-2014
Property Taxes 22,116,957 23,601,675 10,170,562 (13,431,113)
Levy
Equalization 6,075,218 6,075,218 1,686,469 (4,388,749)
28,192,175 29,676,893 11,857,031 (17,819,862)
Total Budget 120,815,182 122,299,900 104,480,038 15.63%
Less:
Grant/Special (29,771,997) (29,771,997) (29,771,997)
Funded
Programs
Net Budget 91,043,185 92,527,903 74,708,041 21.87%

11. From 2011-2012 Funded Actual Shortfall
Salaries $ 32,728,195 $ 46,624,848 $ (13,896,653)
Maintenance, Supplies & Operating Costs $ 5,580,703 $ 11,275,447 $ (5,694,744)
Staffing FTE 2011-2012: Funded FTE Actual FTE FTE Variance Funding Variance
Certificated Staff 477.76 565.41 (87.65) $ (7,316,727)
School-site Classified Staff 138.62 160.22 (21.60) $ (1,828,588)
Principals/Assistant Principals 32.00 39.00 (7.00) $ (2,071,098)
Districtwide Support Classified Staffing 28.32 28.04 0.28 $ (373,162)
Central Administration - Certificated 8.89 7.33 1.56 $ (568,553)
Central Administration - Classified 26.01 47.28 (21.27) $ (1,738,525)
Totals 711.60 847.28 (135.68) (13,896,653)
Maintenance, Supplies & Operating Costs Funded MSOC Actual MSOC Variance
Utilities $ 3,016,203
Transportation Shortfall $ 2,562,742
Student and Fiscal Management System $ 445,005
Risk Management - Insurance $ 707,071
Custodial Supplies $ 250,393
Building Maintenance and Repairs $ 1,183,387
All Other Maintenance, Supplies & Operating
Costs $ 3,110,646
Total Maintenance, Supplies & Operating Costs $ 5,580,703 $ 11,275,447 $ (5,694,744)