Report F-780 Superintendent of Public Instruction 10-Jan-05 09:37 AM 2005 LEVY AUTHORITY AND LOCAL EFFORT ASSISTANCE (LEA) PAYABLE Page 1 of 4 00000 State Total School District SUMMARY A. 2005 Levy Base (Sched. I, Line I) . . . . . . . . . . . . . . . . . . $6,259,412,446 B. 2005 Levy Authority Percentage [Prior Year %] . . . . . . . . . . 25.36% C. Levy Authority Before Transfers [A * B] . . . . . . . . . . . . . . . . . $1,587,485,108 D. Nonhigh and Interdistrict Transfers [Sch. IV, Line E] . . . . . . . . . . $0 E. Levy Authority After Transfers [C + D] . . . . . . . . . . . . . . . . . $1,587,485,108 F. Maximum 2005 Local Effort Assistance [Sch. II, Line G] . . . . . . . . . $170,072,791 G. 2005 Levy Authority [E - F] . . . . . . . . . . . . . . . . . . . . . . $1,417,412,317 ================ SCHEDULE I - 2005 LEVY BASE A. State 2003-04 School Year Allocations: 3100 Basic Education [Rpt. 1191 Lines A14 + C3] . . . . . . . . . . . . $4,037,986,154 3100 Basic Education Technical College Direct Pay . . . . . . . . . . . $3,224,770 4121 Special Education Program [Rpt. 1197 Column A] . . . . . . . . . . $443,461,925 4155 Learning Assistance Program [Rpt. 1197 Column A] . . . . . . . . . $64,204,395 4165 Transitional Bilingual [Report 1197 Column A] . . . . . . . . . . . $50,704,885 4166 Student Achievement [Report 1197 Column A] . . . . . . . . . . . . $210,302,213 4174 Highly Capable [Rpt. 1197 Column A] . . . . . . . . . . . . . . . . $6,357,925 4198 School Food Services [Rpt. 1197 Column A] . . . . . . . . . . . . . $5,518,212 4199 Transportation - Operations [Rpt. 1197 Column A] . . . . . . . . . $195,513,917 4499 Transportation Reimb. - Depreciation [Rpt. 1197 Column A] . . . . . $19,531,044 SSB6211 2 Percent Salary Increase plus Benefits for Formula Staff . . . . $73,354,551 SSB6211 $196 Increase per Student for Student Achievement (Tech Coll 710.99 + Aug 2004 Rpt 1191E 961,454.88 ) * $196 = $188,584,511 B. Federal 2003-04 School Year Allocations: 6121 Special Purpose, Medicaid Reimb. [Rpt. 1197 Column A] . . . . . . $4,690,959 6124 Special Education Supplemental [Rpt. 1197 Column A] . . . . . . $168,350,788 6138 Secondary Vocational Ed., [Rpt. 1197 Column A] . . . . . . . . $8,430,601 6146 Skills Center [Rpt. 1197 Column A] . . . . . . . . . . . . . . . . $552,045 6151 Remediation, [Rpt. 1197 Column A] . . . . . . . . . . . . . $172,802,554 6152 School Improvement, [Rpt. 1197 Column A] . . . . . . . . . . . . $72,077,964 6153 Migrant, [Rpt. 1197 Column A] . . . . . . . . . . . . . . . $13,864,816 6154 Reading First, [Rpt. 1197 Column A] . . . . . . . . . . . . . . . $4,154,102 6164 Limited English, [Rpt. 1197 Column A] . . . . . . . . . . . . . . $7,995,367 6176 Targeted Assistance [Rpt. 1197 Column A] . . . . . . . . . . . . . $0 6177 Eisenhower Professional Development [Rpt. 1197 Column A] . . . . . $0 6198 School Food Services [Rpt. 1197 Column A] . . . . . . . . . . . . . $131,490,795 C. Federal 2002-03 School Year Revenue: 5200 Gen. Purpose Direct Grants, Unassd [Rpt. F-196] . . . . . . . . $2,287,293 6100 Special Purpose, SPI, Unassigned [Rpt. F-196] . . . . . . . . . . $20,394,303 6200 Direct Special Purpose Grants [Rpt. F-196] . . . . . . . . . . . $24,235,687 6264 Bilingual [Rpt. F-196] . . . . . . . . . . . . . . . . . $892,782 6267 Indian Education - JOM [Rpt. F-196] . . . . . . . . . . . . . . . $74,846 6268 Indian Education - ED [Rpt. F-196] . . . . . . . . . . . . . . . . $3,816,665 6300 Federal Grants Through Other Agencies [Rpt. F-196] . . . . . . . . $14,520,393 6310 Medicaid Administrative Match [Rpt. F-196] . . . . . . . . . $24,396,026 6367 Indian Education - JOM [Rpt. F-196] . . . . . . . . . . . . . . . $169,733 6998 USDA Commodities [Rpt. F-196] . . . . . . . . . . . . . . . $12,200,470 Total Federal 2002-03 School Year Revenue: $102,988,197 D. Percentage Change in the Implicit Price Deflator for the Prior 12 Mo. . . 2.547% E. Total Federal 2002-03 Revenue Adjusted by Price Deflator [C*(1+D)] . . . $105,611,307 F. Revenues Received as a Fiscal Agent [Form SPI Fiscal Agent] . . . . . . . $1,501,734 G. Total State and Federal Revenues in Levy Base [A+B+E-F] . . . . . . . . $5,987,264,067 H. % Incr. in Basic Ed. Funding Per Pupil, 03-04 to 04-05 . . . . . . . 2.50% I. Excess Levy Base [G * (1 + (H / 0.55))] . . . . . . . . . . . . . . . . . $6,259,412,446 Report F-780 10-Jan-05 Page 2 of 4 00000 State Total School District 09:37 AM SCHEDULE II - MAXIMUM LOCAL EFFORT ASSISTANCE (LEA) A. Levy Authority after Transfers [Summary, Line E] . . . . . . . . . . . . $1,587,485,108 B. 2005 Levy Authority Percentage [Prior Year %] . . . . . . . . . . . . . . 25.36% C. District 12% Levy Amount [(A / B) * .12] . . . . . . . . . . . . . . . . $750,834,526 D. 2003 Adj. Assessed Valuation, 2004 Levies [Sched. V] . . . . . . . . . . $583,064,233,074 E. District 12% levy Rate [(C * 1000) / D] . . . . . . . . . . . . . . . . 1.288 F. Statewide Average 12% Levy Rate [OSPI Calc.] . . . . . . . . . . . . . . 1.288 G. Maximum 2005 LEA [((E - F) / E) * C * .937] . . . . . . . . . . . . . . . $170,072,791 SCHEDULE III - 2005 LEA PAYABLE A. Certified Levy Needed to Qualify for Maximum LEA [II.C - (II.G/.937)] . . . . . . . . . . . . . . . . . . . . . . . . . . $356,710,635 B. Matching Ratio [(II.E - II.F) / II.F] . . . . . . . . . . . . . . . . . . 0.000 C. 2005 Certified M&O Levy Amount . . . . . . . . . . . . . . . . . . . . $1,278,265,252 D. 2005 LEA Payable [If C > A, then II.G, else C * B * .937] . . . . . . . $165,301,811 E. January-August 2005 LEA [D * .72 ] . . . . . . . . . . . . . . . . . . . $119,017,304 F. September-December 2005 LEA [D * .28] . . . . . . . . . . . . . . . . . $46,284,507 SCHEDULE IV - NONHIGH AND INTERDISTRICT TRANSFERS A. Nonhigh Sending District Transfer In - FTE From P-213 a. b. c. d. e. 2005 2004 ((a * d) + Serving 2004-05 2003-04 2003-04 Levy Auth. Cert. Levy ((b - c) * e)) District Est FTE Act FTE Est FTE Per Pupil Per Pupil Transfer In A. Total Nonhigh Sending District Transfer In 0 B. Nonhigh Serving District Transfer Out - FTE From P-213 a. b. c. d. e. 2005 2004 ((a * d) + Resident 2004-05 2003-04 2003-04 Levy Auth. Cert. Levy ((b - c) * e)) District Est FTE Act FTE Est FTE Per Pupil Per Pupil Transfer Out B. Total Nonhigh Serving District Transfer Out 0 Report F-780 10-Jan-05 Page 3 of 4 00000 State Total School District 09:37 AM SCHEDULE IV - NONHIGH AND INTERDISTRICT TRANSFERS, Continued Interdistrict Program Sending District Transfer In - FTE From P-223 a. b. 2005 Serving 2003-04 Levy Auth. (a * b) District Nonres FTE Per Pupil Transfer In C. Total Interdistrict Program Sending Transfer In 0 Interdistrict Program Serving District Transfer Out - FTE From P-223 a. b. 2005 Resident 2003-04 Levy Auth. (a * b) District Nonres FTE Per Pupil Transfer Out D. Total Interdistrict Program Serving Transfer Out 0 E. Total Nonhigh and Interdist. Transfers (A - B + C - D) $0 SCHEDULE V - ADJUSTED ASSESSED VALUATION a. b. c. ADJUSTED ASSESSED 2003 PROPERTY INDICATED GREATER OF VALUATION COUNTY VALUE RATIO 1/2 TAV ,80% TIMBER ((a/(b/100)) + c) STATEWIDE 530,905,326,829 91.4 ############# 583,064,233,074 TOTAL ADJUSTED ASSESSED VALUATION 583,064,233,074 Report F-780 10-Jan-05 Page 4 of 4 00000 State Total School District 09:37 AM COMMENTS ON REPORT F-780 This electronic report is the school district's official notice of 2005 local effort assistance (LEA) under chapter 28A.500 RCW. The calculation and amount of final 2005 levy authority is also shown. LEVY AUTHORITY -------------- Line G of the SUMMARY on page 1 shows the school district's general fund (M&O) levy authority for the 2005 calendar year. This is the maximum amount that can be certified to the county board of commissioners for collection in 2005. For school districts located in more than one county, the amount shown is the maximum combined levy amount for all counties. Calculations are made pursuant to Chapter 392-139 WAC. CERTIFIED LEVY -------------- Line C of Schedule III on page 2 shows the school district's general fund (M&O) certified levy amount for the 2005 calendar year. This is the amount reported to OSPI as certified to the county board of commissioners for collection in 2005. LOCAL EFFORT ASSISTANCE ----- Schedules II and III show the 2005 LEA calculation and allocation. LEA allocations for 2005 span two school district fiscal years. The portion of 2005 LEA allocation payable during the 2004-05 school year is shown on line E of Schedule III. LEA payments are made through the monthly apportionment process. The percent of the 2004-05 allocation payable each month is published in the Administrative Budgeting and Financial Reporting Policies and Procedures Handbook for School Districts Chapter BUD PREP section 4 page 2. LEA allocations appear on Report 1197, Statement of Apportionment, in Revenue Account 3300. QUESTIONS ------------------- Further information and levy data summaries are posted to the Internet at http://www.k12.wa.us/safs/. Questions regarding levy authority or LEA can be directed to Steve Shish, School Apportionment and Financial Services, 360/725-6307, FAX 360/664-3683, or e-mail sshish@ospi.wednet.edu.