Report F-780 Superintendent of Public Instruction 22-Jan-07 01:11 PM 2007 LEVY AUTHORITY AND LOCAL EFFORT ASSISTANCE (LEA) PAYABLE Page 1 of 4 00000 State Total School District SUMMARY A. 2007 Levy Base (Sched. I, Line I) . . . . . . . . . . . . . . . . . . $7,063,852,166 B. 2007 Levy Authority Percentage [Prior Year %] . . . . . . . . . . 25.34% C. Levy Authority Before Transfers [A * B] . . . . . . . . . . . . . . . . . $1,789,900,207 D. Nonhigh and Interdistrict Transfers [Sch. IV, Line E] . . . . . . . . . . $0 E. Levy Authority After Transfers [C + D] . . . . . . . . . . . . . . . . . $1,789,900,207 F. Maximum 2007 Local Effort Assistance [Sch. II, Line G] . . . . . . . . . $202,276,946 G. 2007 Levy Authority [E - F] . . . . . . . . . . . . . . . . . . . . . . $1,587,623,261 ================ SCHEDULE I - 2007 LEVY BASE A. State 2005-06 School Year Allocations: 3100 Basic Education [Rpt. 1191 Lines A14 + C3 + Rpt 1197 310003 A] . . $4,307,125,753 3100 Basic Education Technical College Direct Pay . . . . . . . . . . . $5,232,476 4121 Special Education Program [Rpt. 1197 Column A] . . . . . . . . . . $475,035,830 4121 Special Education ESD Cooperative [Rpt. 1220 Line J.] . . . . . . $6,033,901 4155 Learning Assistance Program [Rpt. 1197 Column A] . . . . . . . . . $78,376,592 4163 Promoting Academic Success [Report 1197 Column A] . . . . . . . . . $3,144,716 4165 Transitional Bilingual [Report 1197 Column A] . . . . . . . . . . . $58,535,911 4166 Student Achievement [Report 1197 Column A] . . . . . . . . . . . . $289,851,795 4174 Highly Capable [Rpt. 1197 Column A] . . . . . . . . . . . . . . . . $6,730,468 4198 School Food Services [Rpt. 1197 Column A] . . . . . . . . . . . . . $5,609,547 4199 Transportation - Operations [Rpt. 1197 Column A] . . . . . . . . . $221,572,788 4499 Transportation Reimb. - Depreciation [Rpt. 1197 Column A] . . . . . $29,391,164 SSB6211 2+1.6 Percent Salary Increase plus Benefits for Formula Staff . . $137,125,047 SSB6211 $91 Increase per Student for Student Achievement (Tech Coll 1,100.33 + Aug 2006 Rpt 1191E 970,848.19 ) * $91 = $88,447,315 B. Federal 2005-06 School Year Allocations: 6121 Special Purpose, Medicaid Reimb. [Rpt. 1197 Column A] . . . . . . $5,191,453 6124 Special Education Supplemental [Rpt. 1197 Column A] . . . . . . $201,548,920 6124 District Allocation Redirected to ESD . . . . . . . . . . . . . . . $4,053,452 6138 Secondary Vocational Ed., [Rpt. 1197 Column A] . . . . . . . . $7,882,107 6146 Skills Center [Rpt. 1197 Column A] . . . . . . . . . . . . . . . . $561,693 6151 Remediation, [Rpt. 1197 Column A] . . . . . . . . . . . . . $192,894,291 6152 School Improvement, [Rpt. 1197 Column A] . . . . . . . . . . . . $71,009,118 6152 District Safe and Drug Free Allocation Redirected to ESD . . . . . $2,285,018 6153 Migrant, [Rpt. 1197 Column A] . . . . . . . . . . . . . . . $13,885,285 6154 Reading First, [Rpt. 1197 Column A] . . . . . . . . . . . . . . . $16,552,855 6164 Limited English, [Rpt. 1197 Column A] . . . . . . . . . . . . . . $10,450,120 6176 Targeted Assistance [Rpt. 1197 Column A] . . . . . . . . . . . . . $0 6198 School Food Services [Rpt. 1197 Column A] . . . . . . . . . . . . . $146,356,579 C. Federal 2004-05 School Year Revenue: 5200 Gen. Purpose Direct Grants, Unassd [Rpt. F-196] . . . . . . . . $2,914,469 6100 Special Purpose, SPI, Unassigned [Rpt. F-196] . . . . . . . . . . $3,897,065 6200 Direct Special Purpose Grants [Rpt. F-196] . . . . . . . . . . . $18,730,510 6264 Bilingual [Rpt. F-196] . . . . . . . . . . . . . . . . . $395,785 6267 Indian Education - JOM [Rpt. F-196] . . . . . . . . . . . . . . . $75,918 6268 Indian Education - ED [Rpt. F-196] . . . . . . . . . . . . . . . . $4,684,507 6300 Federal Grants Through Other Agencies [Rpt. F-196] . . . . . . . . $13,693,405 6310 Medicaid Administrative Match [Rpt. F-196] . . . . . . . . . $5,793,329 6352 School Improvement [Rpt. F-196] . . . . . . . . . . . . . . . . . . $972,306 6367 Indian Education - JOM [Rpt. F-196] . . . . . . . . . . . . . . . $59,892 6998 USDA Commodities [Rpt. F-196] . . . . . . . . . . . . . . . $17,305,869 Total Federal 2004-05 School Year Revenue: $68,523,056 D. Percentage Change in the Implicit Price Deflator for the Prior 12 Mo. . . 3.253% E. Total Federal 2004-05 Revenue Adjusted by Price Deflator [C*(1+D)] . . . $70,752,111 F. Revenues Received as a Fiscal Agent [Form SPI Fiscal Agent] . . . . . . . $1,950,775 G. Total State and Federal Revenues in Levy Base [A+B+E-F] . . . . . . . . $6,453,685,528 H. % Incr. in Basic Ed. Funding Per Pupil, 05-06 to 06-07 . . . . . . . 5.20% I. Excess Levy Base [G * (1 + (H / 0.55))] . . . . . . . . . . . . . . . . . $7,063,852,166 Report F-780 22-Jan-07 Page 2 of 4 00000 State Total School District 01:11 PM SCHEDULE II - MAXIMUM LOCAL EFFORT ASSISTANCE (LEA) A. Levy Authority after Transfers [Summary, Line E] . . . . . . . . . . . . $1,789,900,207 B. 2007 Levy Authority Percentage [Prior Year %] . . . . . . . . . . . . . . 25.34% C. District 12% Levy Amount [(A / B) * .12] . . . . . . . . . . . . . . . . $847,341,423 D. 2005 Adj. Assessed Valuation, 2006 Levies [Sched. V] . . . . . . . . . . $708,147,009,725 E. District 12% levy Rate [(C * 1000) / D] . . . . . . . . . . . . . . . . 1.197 F. Statewide Average 12% Levy Rate [OSPI Calc.] . . . . . . . . . . . . . . 1.197 G. Maximum 2007 LEA [((E - F) / E) * C ] . . . . . . . . . . . . . . . . . . $202,276,946 SCHEDULE III - 2007 LEA PAYABLE A. Certified Levy Needed to Qualify for Maximum LEA [II.C - II.G] . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $398,915,086 B. Matching Ratio [(II.E - II.F) / II.F] . . . . . . . . . . . . . . . . . . 0.000 C. 2007 Certified M&O Levy Amount . . . . . . . . . . . . . . . . . . . . $1,429,760,780 D. 2007 LEA Payable [If C > A, then II.G, else C * B] . . . . . . . . . . . $195,059,613 E. January-August 2007 LEA [D * .72 ] . . . . . . . . . . . . . . . . . . . $140,442,921 F. September-December 2007 LEA [D * .28] . . . . . . . . . . . . . . . . . $54,616,692 SCHEDULE IV - NONHIGH AND INTERDISTRICT TRANSFERS A. Nonhigh Sending District Transfer In - FTE From P-213 a. b. c. d. e. 2007 2006 ((a * d) + Serving 2006-07 2005-06 2005-06 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. 2007 2006 ((a * d) + Resident 2006-07 2005-06 2005-06 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 22-Jan-07 Page 3 of 4 00000 State Total School District 01:11 PM SCHEDULE IV - NONHIGH AND INTERDISTRICT TRANSFERS, Continued C. Interdistrict Program Sending District Transfer In - FTE From P-223 a. b. 2007 Serving 2005-06 Levy Auth. (a * b) District Nonres FTE Per Pupil Transfer In C. Total Interdistrict Program Sending Transfer In 0 D. Interdistrict Program Serving District Transfer Out - FTE From P-223 a. b. 2007 Resident 2005-06 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 2005 PROPERTY INDICATED GREATER OF VALUATION COUNTY VALUE RATIO 1/2 TAV ,80% TIMBER ((a/(b/100)) + c) STATEWIDE 633,417,702,053 91.8 ############# 708,147,009,725 TOTAL ADJUSTED ASSESSED VALUATION 708,147,009,725 Report F-780 22-Jan-07 Page 4 of 4 00000 State Total School District 01:11 PM COMMENTS ON REPORT F-780 This electronic report is the school district's official notice of 2007 local effort assistance (LEA) under chapter 28A.500 RCW. The calculation and amount of final 2007 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 2007 calendar year. This is the maximum amount that can be certified to the county board of commissioners for collection in 2007. 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 2007 calendar year. This is the amount reported to OSPI as certified to the county board of commissioners for collection in 2007. LOCAL EFFORT ASSISTANCE ----- Schedules II and III show the 2007 LEA calculation and allocation. LEA allocations for 2007 span two school district fiscal years. The portion of 2007 LEA allocation payable during the 2006-07 school year is shown on line E of Schedule III. LEA payments are made through the monthly apportionment process. The percent of the 2006-07 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 steve.shish@k12.wa.us.