| 1. | If "Statewide" is selected, the amounts displayed refer to K-12 school district funding only. Educational Service Districts (ESDs), community colleges and other agencies funded by these sources are not included in these calculations. |
| 2. | Estimated 2010-11 Initiative 728 funding is calculated based on 2008-09 actual enrollment by district (provided by OSPI in June 2009 as an extract from the 1191 form for each district) and the original 2010-11 State funded rate of $99.32 per FTE student. |
| 3. | Calendar year 2010 levy equalization funding is estimated using OSPI's levy model, but calendar year 2011 levy equalization has not been estimated yet. As such, OSPI's 2010 estimated levy equalization funding is assumed to remain largely unchanged for the 2011 calendar year. Please also note that, because the State fiscal year (and the 2009-11 biennium) ends on June 30, 2011, the levy equalization funding cut taken in the proposed Governor's 2010 Supplemental Budget includes only half of the savings incurred by eliminating funding for levy equalization in the 2011 calendar year. The other half of the savings would be accounted for in the 2011-13 biennium. |
| 4. | The estimated value of 2009-10 K-4 Class Size Reduction funding is based on 1) 2008-09 K-4 enrollment levels; 2) the difference between the 2008-09 enhanced funding rate of 53.2 FTE certificated instructional staff per 1,000 FTE K-4 students and the base rate of 49.0 FTE certificated instructional staff per 1,000 FTE K-4 students; and 3) estimated employee costs for 2009-10 (assuming 2008-09 salaries remain unchanged and 2009-10 benefit rates are applied). Note: although specific data have not yet been made available, we are aware of substantial increases in average 2009-10 salaries. These increases are likely to create differences in staffing costs which would yield a higher level of savings for this item in the Governor's 2010 Supplemental Operating budget. |
| 5. | The analysis of estimated employee costs assumes that 1) salary levels are based on 2008-09 funded BEA salaries for certificated instructional staff per district based on the May 2009 1191 report; 2) mandatory benefit rates used to estimate the cost of certificated instructional staff are approximated using 2009-10 statewide average funded BEA rates for mandatory and permissive benefits (per the Statewide 2009-10 Statewide 1191 report). |
| 6. | Funded insurance benefit rates are approximated using the funding rate of $745.00 specified in the 2009-11 Omnibus Operating Budget for 2009-10 (budget passed April 2009). |
| 7. | Estimated 2009-10 full day kindergarten funding based on OSPI pivot table analysis of the final budget (Updated April 28, 2009) and made available on OSPI's School Apportionment and Financial Services Budget Preparation website at http://www.k12.wa.us/SAFS/09budprp.asp (accessed 12/10/09). |
| 8. | Funding estimate for Highly Capable (Gifted) education based on May 1191 report data provided by OSPI in June 200 |
| 9. | Funded level based on 2.31% of total FTE student enrollment and a rate of $400.41 per FTE funded student. |
| 9. | Statewide totals from the OSPI pivot table (available at http://www.k12.wa.us/SAFS/Misc/BudPrep10/Pivot_Table_2010.xls) do not agree with the state budget numbers because proposed state budgets project funding obligations for the state fiscal year (July 1, 2010 to June 30, 2011) while the OSPI pivot table projects funding for the 2010-11 school year (September 1st, 2010 through August 31st, 2011). Please note that the OSPI period is beyond the scope and authority of the current legislature. The months of July and August 2011 are not part of the current budget period and are not dealt with in the Governor's 2009-11 budget proposal. It is premature to assume that the legislature and Governor will adopt and implement a budget with identical cuts for the 2011-13 biennium. The 2011 legislature will take one last shot at writing a supplemental budget that would apply to a portion of the 2010-11 school year (again, extending only through the end of the State fiscal year on June 30th, 2011). If there is additional revenue at that time, the legislature could change funding again (on top of changes that occur in this year's supplement budget) for that period, regardless of what is finally adopted in the supplemental this year. |
