Washington State Superintendent of Public Instruction 1999 LEVY AUTHORITY AND LOCAL EFFORT ASSISTANCE (LEA) PAYABLE Report F-780 18-Mar-99 Page 1 of 2 ====STATE SUMMARY==== 11:33 AM SUMMARY A. 1999 Levy Base (Sched. I, Line E) . . . . . . . . . . $4,710,351,141 B. 1999 Levy Authority Percentage [1993 % + 4%] . . . . 25.40% C. Levy Authority Before Transfers [A * B] . . . . . . . . $1,196,229,565 D. Interdistrict Cooperative BEA and Nonhigh Transfers . . $229,277 E. Levy Authority After Transfers [C + D] . . . . . ..... $1,196,458,842 F. Maximum 1999 Local Effort Assistance [Sch. II, Line I] $100,299,677 G. 1999 Levy Authority [E - F] . . . . . . . . . . . . . . $1,096,159,165 ================ SCHEDULE I - 1999 LEVY BASE A. State 1997-98 School Year Allocations: 3100 Basic Education [Rpt. 1191] . . . . . . . . . . $3,522,561,950 4121 Special Education Program [Rpt. 1197] . . . . . $382,166,330 4155 Learning Assistance Program [Rpt. 1197] . . . . $61,810,258 4165 Transitional Bilingual [Report 1197] . . . . . . $31,749,996 4174 Highly Capable [Rpt. 1197] . . . . . . . . . . . $5,881,327 4175 Local Education Program Enhancement [Rpt. 1197] $55,838,853 4198 School Food Services [Rpt. 1197] . . . . . . . . $5,232,454 4199 Transportation - Operations [Rpt. 1197] . . . . $160,852,895 4499 Transportation Reimb. - Depreciation [Rpt. 1197] $16,225,599 B. Federal 1997-98 School Year Allocations: 5200 Gen. Purpose Direct Grants, Unassd [Rpt. F-195] $7,981,033 6100 Special Purpose, SPI, Unassigned [Rpt. F-195] . $30,600,945 6124 Special Education Supplemental [Rpt. 1197] . . . $59,906,728 6127 Special Education Deinstitutionalized [Rpt. 1197] $0 6138 Secondary Vocational Ed., P.L. 98-524 [Rpt. 1197] $6,580,941 6146 Skills Center [Rpt. 1197] . . . . . . . . . . . $473,690 6151 Remediation, ESSIA, Chapter 1 [Rpt. 1197] . . . $113,697,530 6153 Migrant, ESSIA, Chapter 1 [Rpt. 1197] . . . . . $11,511,165 6164 Bilingual, Title VII, (SPI) [Rpt. F-195] . . . . $170,751 6167 Indian Education, JOM [Rpt. F-195] . . . . . . . $360,675 6176 Targeted Asst, ESSIA, P.L. 100-297 [Rpt. 1197] . $5,605,563 6177 Mathmatics and Science [Rpt. 1197] . . . . . . . $5,907,107 6198 School Food Services [Rpt. 1197] . . . . . . . . $93,836,153 6200 Direct Special Purpose Grants [Rpt. F-195] . . . $24,350,508 6264 Bilingual, Title VII, (Direct) [Rpt. F-195] . . $853,234 6268 Indian Education, P.L. 92-318 [Rpt. F-195] . . . $2,473,314 6998 USDA Commodities [Rpt. F-195] . . . . . . . . . $11,362,321 C. Total State and Federal Revenues in Levy Base [A + B] $4,617,991,318 D. % Incr. in Basic Ed. Funding Per Pupil, 97-98 to 98-99 1.10% E. Excess Levy Base [C * (1 + (D / 0.55))] . . . . . . . . $4,710,351,141 SCHEDULE II - MAXIMUM LOCAL EFFORT ASSISTANCE (LEA) A. Levy Authority after Transfers [Summary, Line E] . . . $1,196,458,842 B. 1999 Levy Authority Percentage [1993 % + 4%] . . . . . 25.40% C. District 10% Levy Amount [(A / B) * .10] . . . . . . . $470,971,249 D. 1997 Adj. Assessed Valuation, 1998 Levies [DOR] . . . $384,000,076,849 E. District 10% levy Rate [C * 1000 / D] . . . . . . . . 1.226 F. Statewide Average 10% Levy Rate [OSPI Calc.] . . . . . 1.226 G. Statewide Ranking of 10% Levy Rate [OSPI Calc.] . . . . 0 H. A "1" Indicates a Rate in Top Quartile ["1" if G < 75] 74 I. Maximum 1999 LEA [((E - F) / E) * C (& * 1.2 if H = 1)] $100,299,677 Report F-780 18-Mar-99 Page 2 of 2 ====STATE SUMMARY==== 11:33 AM ------------ SCHEDULE III - 1999 LEA PAYABLE ----------------- A. Certified Levy Needed to Qualify for Maximum LEA [If II.H = 1, (II.C * 1.2) - II.I, else II.C - II.I] . $231,092,849 B. Matching Ratio [(II.E - II.F) / II.F] . . . . . . . . . 0.000 C. 1999 Certified M&O Levy Amount . . . . . . . . . . . . $923,072,083 D. 1999 LEA Payable [If C > A, then II.I, else C * B] . . . . . . . . . . . . . . . . . . . . $85,593,570 E. January-August 1999 LEA [D * .72 ] . . . . . . . . . . $61,627,370 F. September-December 1999 LEA [D * .28] . . . . . . . . $23,966,200 ------------------- COMMENTS ON REPORT F-780 ------------------------------ This electronic report is the school district's official notice of 1999 local effort assistance (LEA) under chapter 28A.500 RCW. The calculation and amount of final 1999 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 1999 calendar year. This is the maximum amount that can be certified to the county board of commissioners for collection in 1999. 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 1999 calendar year. This is the amount reported to OSPI as certified to the county board of commissioners for collection in 1999. LOCAL EFFORT ASSISTANCE ----- Schedules II and III show the 1999 LEA calculation and allocation. LEA allocations for 1999 span two school district fiscal years. The portion of 1999 LEA allocation payable during the 1998-99 school year is shown on line E of Schedule III. LEA payments are made through the monthly apportionment process. The percent of the 1998-99 allocation payable each month is published in the Administrative Budgeting and Financial Reporting Policies and Procedures Handbook for School Districts Chapter BUD PREP section 2 page 2. LEA allocations appear on Report 1197, Statement of Apportionment, in Revenue Account 3300. QUESTIONS ------------------- Details of levy transfer calculations are available on request. Further information and levy data summaries are posted to the Internet at http://ospiwsrv.ospi.wednet.edu/finance/appsfs.htm. Questions regarding levy authority or LEA can be directed to Allen Jones, School Apportionment and Financial Services, 360/753-6708, FAX 360/664-3683, or e-mail ajones@ospi.wednet.edu.