350 - Superintendent of Public Instruction
Last Updated: 01/07/2025
Summary Financial Report for 2023-25 Biennium to Date
Dollars in thousands
All Funds Variance to Date
(125,887) Overexpenditure
(0.5%) 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 | 193,517 | 175,768 | 17,749 | 9.2% |
| State Board of Education | 6,213 | 4,957 | 1,255 | 20.2% |
| Professional Educator Standards Board | 23,449 | 29,366 | (5,917) | (25.2%) |
| General Apportionment | 15,032,247 | 15,999,368 | (967,120) | (6.4%) |
| Pupil Transportation | 1,144,437 | 1,249,184 | (104,747) | (9.2%) |
| School Food Services | 763,751 | 689,710 | 74,041 | 9.7% |
| Special Education | 3,088,285 | 3,276,590 | (188,304) | (6.1%) |
| Educational Service Districts | 59,667 | 62,706 | (3,039) | (5.1%) |
| Levy Equalization | 301,980 | 284,755 | 17,225 | 5.7% |
| Elementary and Secondary School Improvement | 7,288 | 5,679 | 1,608 | 22.1% |
| Institutional Education | 24,365 | 26,610 | (2,245) | (9.2%) |
| Education of Highly Capable Students | 46,922 | 49,083 | (2,161) | (4.6%) |
| Education Reform | 262,644 | 268,868 | (6,224) | (2.4%) |
| Transition to Kindergarten | 77,868 | 81,449 | (3,582) | (4.6%) |
| Grants and Pass-Through Funding | 1,132,738 | 831,400 | 301,338 | 26.6% |
| Transitional Bilingual Instruction | 439,636 | 455,944 | (16,308) | (3.7%) |
| Learning Assistance Program | 1,129,019 | 1,140,383 | (11,364) | (1.0%) |
| Compensation Adjustments | 768,302 | 768,302 | 100.0% | |
| SPI-Charter Schools Apportionment | 116,307 | 113,650 | 2,657 | 2.3% |
| SPI-Charter School Commission | 3,578 | 2,629 | 948 | 26.5% |
| Totals | 24,622,213 | 24,748,099 | (125,888) | (0.5%) |
FTE
| Program | Estimate | Actual | Variance | % Variance |
|---|---|---|---|---|
| Office of the Superintendent of Public Instruction | 326 | 313 | 13 | 3.9% |
| State Board of Education | 0.10 | 12 | (12) | (12,100.0%) |
| Professional Educator Standards Board | 13 | 22 | (9) | (67.2%) |
| School Food Services | 6 | (6) | ||
| Special Education | 0.30 | 28 | (28) | (9,333.3%) |
| Educational Service Districts | 0.10 | (0) | ||
| Education Reform | 27 | 68 | (41) | (154.1%) |
| Transition to Kindergarten | 0.40 | (0) | ||
| Grants and Pass-Through Funding | 8 | 30 | (22) | (269.1%) |
| Transitional Bilingual Instruction | 17 | (17) | ||
| Learning Assistance Program | 6 | (6) | ||
| SPI-Charter School Commission | 12 | 7 | 5 | 39.1% |
| Totals | 386 | 510 | (124) | (32.1%) |
Expenditure by Fund Group
| Program | Estimate | Actual | Variance | % Variance |
|---|---|---|---|---|
| General Fund Federal Stimulus | 204,847 | 121,138 | 83,708 | 40.9% |
| General Fund Federal | 1,630,493 | 1,507,706 | 122,787 | 7.5% |
| General Fund Private/Local | 5,925 | 13 | 5,911 | 99.8% |
| General Fund State | 20,272,204 | 21,293,336 | (1,021,132) | (5.0%) |
| Other Funds Federal | 904,552 | 700,028 | 204,524 | 22.6% |
| Other Funds Non-Appropriated | 109,240 | 83,716 | 25,523 | 23.4% |
| Other Funds State | 1,494,952 | 1,042,160 | 452,792 | 30.3% |
| Totals | 24,622,213 | 24,748,097 | (125,887) | (0.5%) |
Revenue by Fund Group
| Program | Estimate | Actual | Variance | % Variance |
|---|---|---|---|---|
| General Fund Federal | 1,835,339 | 1,623,873 | (211,466) | (11.5%) |
| General Fund Private/Local | 5,925 | 385 | (5,540) | (93.5%) |
| General Fund State | 7,879 | 7,879 | ||
| Other Funds Federal | 1,009,784 | 775,713 | (234,071) | (23.2%) |
| Other Funds Private/Local | 864 | (97) | (962) | (111.3%) |
| Other Funds State | 5,999 | 11,258 | 5,259 | 87.7% |
| Totals | 2,857,911 | 2,419,011 | (438,901) | (15.4%) |
Revenue by Fund
| Program | Estimate | Actual | Variance | % Variance |
|---|---|---|---|---|
| General Fund | 1,841,264 | 1,632,137 | (209,127) | (11.4%) |
| Common School Construction Account | 375 | 1,862 | 1,487 | 396.5% |
| Educator Certification Processing Account | 2,928 | 4,124 | 1,196 | 40.8% |
| Charter Schools Oversight Account | 3,071 | 3,014 | (57) | (1.9%) |
| K-12 Criminal Background Check Account | 3,780 | 3,780 | ||
| Washington History Day Account | 9 | 9 | ||
| Workforce Education Investment Account | 315 | 315 | ||
| Elem & Sec School Emerg Relief III Acct | 903,198 | 698,695 | (204,503) | (22.6%) |
| Dedicated Cannabis Account | 15 | 15 | ||
| Financial Education Public-Private Partnership Account | 71 | 10 | (61) | (85.9%) |
| Federal Food Service Revolving Account | 104,857 | 75,157 | (29,700) | (28.3%) |
| Coronavirus State Fiscal Recovery Fund | 1,354 | (1,354) | (100.0%) | |
| Miscellaneous Program Account | 793 | (107) | (901) | (113.5%) |
| Totals | 2,857,911 | 2,419,011 | (438,901) | (15.4%) |
Deficit Fund Balance
| Program | BTD Balance | Proj. Balance |
|---|---|---|
| Education Legacy Trust Account | (5,261) | (105,211) |
| Educator Certification Processing Account | (597) | (599) |
| Washington History Day Account | (13) | (12) |
| Federal Food Service Revolving Account | (21) | (21) |
