350 - Superintendent of Public Instruction
Last Updated: 10/07/2024
Summary Financial Report for 2023-25 Biennium to Date
Dollars in thousands
All Funds Variance to Date
(691,953) Overexpenditure
(3.4%) Overexpenditure
Planned vs. Actual Cumulative Expenditures - All Funds
Monthly Planned vs. Actual Expenditures - All Funds
Monthly Planned vs. Actual Expenditures - GFS
Expenditure by Program
| Program | Estimate | Actual | Variance | % Variance |
|---|---|---|---|---|
| Office of the Superintendent of Public Instruction | 150,818 | 144,257 | 6,561 | 4.4% |
| State Board of Education | 4,477 | 4,099 | 378 | 8.4% |
| Professional Educator Standards Board | 17,877 | 17,668 | 209 | 1.2% |
| General Apportionment | 12,315,369 | 13,458,802 | (1,143,434) | (9.3%) |
| Pupil Transportation | 943,368 | 1,090,894 | (147,526) | (15.6%) |
| School Food Services | 564,358 | 563,141 | 1,217 | 0.20% |
| Special Education | 2,501,988 | 2,793,448 | (291,460) | (11.6%) |
| Educational Service Districts | 49,549 | 50,626 | (1,077) | (2.2%) |
| Levy Equalization | 249,190 | 231,770 | 17,420 | 7.0% |
| Elementary and Secondary School Improvement | 5,561 | 4,503 | 1,058 | 19.0% |
| Institutional Education | 20,689 | 21,989 | (1,300) | (6.3%) |
| Education of Highly Capable Students | 38,674 | 41,897 | (3,223) | (8.3%) |
| Education Reform | 215,370 | 245,566 | (30,196) | (14.0%) |
| Transition to Kindergarten | 60,378 | 61,883 | (1,505) | (2.5%) |
| Grants and Pass-Through Funding | 1,110,503 | 709,694 | 400,809 | 36.1% |
| Transitional Bilingual Instruction | 360,930 | 379,366 | (18,436) | (5.1%) |
| Learning Assistance Program | 921,570 | 945,919 | (24,349) | (2.6%) |
| Compensation Adjustments | 548,996 | 548,996 | 100.0% | |
| SPI-Charter Schools Apportionment | 89,591 | 96,456 | (6,865) | (7.7%) |
| SPI-Charter School Commission | 2,878 | 2,108 | 770 | 26.8% |
| Totals | 20,172,134 | 20,864,086 | (691,953) | (3.4%) |
FTE
| Program | Estimate | Actual | Variance | % Variance |
|---|---|---|---|---|
| Office of the Superintendent of Public Instruction | 325 | 313 | 12 | 3.8% |
| State Board of Education | 0.10 | 12 | (12) | (12,300.0%) |
| Professional Educator Standards Board | 13 | 21 | (9) | (67.2%) |
| School Food Services | 6 | (6) | ||
| Special Education | 0.10 | 28 | (28) | (28,300.0%) |
| Educational Service Districts | ||||
| Education Reform | 25 | 68 | (43) | (173.1%) |
| Transition to Kindergarten | 0.20 | (0) | ||
| Grants and Pass-Through Funding | 8 | 29 | (22) | (275.6%) |
| Transitional Bilingual Instruction | 17 | (17) | ||
| Learning Assistance Program | 6 | (6) | ||
| SPI-Charter School Commission | 12 | 7 | 5 | 40.5% |
| Totals | 382 | 508 | (125) | (32.7%) |
Expenditure by Fund Group
| Program | Estimate | Actual | Variance | % Variance |
|---|---|---|---|---|
| General Fund Federal Stimulus | 203,690 | 121,138 | 82,551 | 40.5% |
| General Fund Federal | 1,229,098 | 1,228,451 | 647 | 0.10% |
| General Fund Private/Local | 5,191 | 335 | 4,856 | 93.5% |
| General Fund State | 16,477,523 | 17,829,296 | (1,351,773) | (8.2%) |
| Other Funds Federal | 904,552 | 593,564 | 310,988 | 34.4% |
| Other Funds Non-Appropriated | 89,777 | 68,147 | 21,630 | 24.1% |
| Other Funds State | 1,262,305 | 1,023,157 | 239,148 | 18.9% |
| Totals | 20,172,136 | 20,864,088 | (691,953) | (3.4%) |
Revenue by Fund Group
| Program | Estimate | Actual | Variance | % Variance |
|---|---|---|---|---|
| General Fund Federal | 1,432,788 | 1,345,894 | (86,894) | (6.1%) |
| General Fund Private/Local | 5,191 | 385 | (4,806) | (92.6%) |
| General Fund State | 7,616 | 7,616 | ||
| Other Funds Federal | 990,919 | 654,316 | (336,603) | (34.0%) |
| Other Funds Private/Local | 433 | (98) | (531) | (122.5%) |
| Other Funds State | 4,759 | 9,431 | 4,672 | 98.2% |
| Totals | 2,434,090 | 2,017,544 | (416,546) | (17.1%) |
Revenue by Fund
| Program | Estimate | Actual | Variance | % Variance |
|---|---|---|---|---|
| General Fund | 1,437,979 | 1,353,895 | (84,084) | (5.8%) |
| Common School Construction Account | 703 | 703 | ||
| Educator Certification Processing Account | 2,393 | 3,653 | 1,259 | 52.6% |
| Charter Schools Oversight Account | 2,366 | 2,533 | 167 | 7.1% |
| K-12 Criminal Background Check Account | 2,906 | 2,906 | ||
| Washington History Day Account | 9 | 9 | ||
| Workforce Education Investment Account | 315 | 315 | ||
| Elem & Sec School Emerg Relief III Acct | 903,198 | 592,127 | (311,071) | (34.4%) |
| Dedicated Cannabis Account | 15 | 15 | ||
| Financial Education Public-Private Partnership Account | 58 | 10 | (48) | (82.9%) |
| Federal Food Service Revolving Account | 86,367 | 61,487 | (24,880) | (28.8%) |
| Coronavirus State Fiscal Recovery Fund | 1,354 | (1,354) | (100.0%) | |
| Miscellaneous Program Account | 375 | (108) | (483) | (128.7%) |
| Totals | 2,434,090 | 2,017,545 | (416,546) | (17.1%) |
Deficit Fund Balance
| Program | BTD Balance | Proj. Balance |
|---|---|---|
| Education Legacy Trust Account | (141,335) | (597,931) |
| Washington History Day Account | (13) | (13) |
| Elem & Sec School Emerg Relief III Acct | (103) | 234 |
| Federal Food Service Revolving Account | (25) | (25) |
