350 - Superintendent of Public Instruction
Last Updated: 07/07/2025
Summary Financial Report for 2023-25 Biennium to Date
Dollars in thousands
All Funds Variance to Date
197,876 Underexpenditure
0.60% Underexpenditure
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 | 280,846 | 236,641 | 44,205 | 15.7% |
| State Board of Education | 9,684 | 8,166 | 1,518 | 15.7% |
| Professional Educator Standards Board | 34,592 | 31,615 | 2,977 | 8.6% |
| General Apportionment | 20,466,004 | 21,741,606 | (1,275,602) | (6.2%) |
| Pupil Transportation | 1,546,575 | 1,659,764 | (113,189) | (7.3%) |
| School Food Services | 1,162,538 | 1,000,539 | 161,999 | 13.9% |
| Special Education | 4,260,881 | 4,400,424 | (139,544) | (3.3%) |
| Educational Service Districts | 79,892 | 83,029 | (3,137) | (3.9%) |
| Levy Equalization | 407,559 | 390,706 | 16,854 | 4.1% |
| Elementary and Secondary School Improvement | 10,741 | 8,135 | 2,605 | 24.3% |
| Institutional Education | 31,682 | 34,190 | (2,508) | (7.9%) |
| Education of Highly Capable Students | 63,417 | 66,399 | (2,982) | (4.7%) |
| Education Reform | 362,630 | 316,608 | 46,022 | 12.7% |
| Transition to Kindergarten | 112,847 | 126,599 | (13,752) | (12.2%) |
| Grants and Pass-Through Funding | 1,177,688 | 871,400 | 306,288 | 26.0% |
| Transitional Bilingual Instruction | 597,047 | 638,688 | (41,641) | (7.0%) |
| Learning Assistance Program | 1,543,912 | 1,562,354 | (18,442) | (1.2%) |
| Compensation Adjustments | 1,206,914 | 1,206,914 | 100.0% | |
| SPI-Charter Schools Apportionment | 169,742 | 151,731 | 18,012 | 10.6% |
| SPI-Charter School Commission | 4,977 | 3,696 | 1,280 | 25.7% |
| Totals | 33,530,168 | 33,332,290 | 197,877 | 0.59% |
FTE
| Program | Estimate | Actual | Variance | % Variance |
|---|---|---|---|---|
| Office of the Superintendent of Public Instruction | 327 | 316 | 12 | 3.6% |
| State Board of Education | 0.20 | 12 | (12) | (6,100.0%) |
| Professional Educator Standards Board | 14 | 23 | (9) | (69.6%) |
| School Food Services | 6 | (6) | ||
| Special Education | 0.50 | 28 | (27) | (5,440.0%) |
| Educational Service Districts | ||||
| Education Reform | 29 | 67 | (39) | (135.0%) |
| Transition to Kindergarten | 0.80 | (1) | ||
| Grants and Pass-Through Funding | 9 | 31 | (22) | (260.0%) |
| Transitional Bilingual Instruction | 18 | (18) | ||
| Learning Assistance Program | 6 | (6) | ||
| SPI-Charter School Commission | 11 | 7 | 4 | 38.9% |
| Totals | 390 | 514 | (124) | (31.8%) |
Expenditure by Fund Group
| Program | Estimate | Actual | Variance | % Variance |
|---|---|---|---|---|
| General Fund Federal Stimulus | 207,161 | 121,123 | 86,038 | 41.5% |
| General Fund Federal | 2,434,716 | 2,127,132 | 307,584 | 12.6% |
| General Fund Private/Local | 9,040 | 216 | 8,824 | 97.6% |
| General Fund State | 27,866,008 | 28,697,074 | (831,066) | (3.0%) |
| Other Funds Federal | 904,552 | 700,208 | 204,344 | 22.6% |
| Other Funds Non-Appropriated | 148,302 | 112,222 | 36,080 | 24.3% |
| Other Funds State | 1,960,387 | 1,574,315 | 386,072 | 19.7% |
| Totals | 33,530,166 | 33,332,290 | 197,876 | 0.59% |
Revenue by Fund Group
| Program | Estimate | Actual | Variance | % Variance |
|---|---|---|---|---|
| General Fund Federal | 2,641,877 | 2,247,286 | (394,591) | (14.9%) |
| General Fund Private/Local | 9,040 | 385 | (8,655) | (95.7%) |
| General Fund State | 19,869 | 19,869 | ||
| Other Funds Federal | 1,047,624 | 801,918 | (245,706) | (23.5%) |
| Other Funds Private/Local | 1,726 | 907 | (819) | (47.4%) |
| Other Funds State | 8,480 | 15,098 | 6,618 | 78.0% |
| Totals | 3,708,747 | 3,085,463 | (623,284) | (16.8%) |
Revenue by Fund
| Program | Estimate | Actual | Variance | % Variance |
|---|---|---|---|---|
| General Fund | 2,650,917 | 2,267,540 | (383,378) | (14.5%) |
| State Building Construction Account | 3 | 3 | ||
| Common School Construction Account | 1,125 | 1,862 | 737 | 65.5% |
| Educator Certification Processing Account | 3,998 | 5,753 | 1,755 | 43.9% |
| Charter Schools Oversight Account | 4,482 | 4,108 | (374) | (8.3%) |
| K-12 Criminal Background Check Account | 4,631 | 4,631 | ||
| Washington History Day Account | 9 | 9 | ||
| Workforce Education Investment Account | 568 | 568 | ||
| Elem & Sec School Emerg Relief III Acct | 903,198 | 698,873 | (204,325) | (22.6%) |
| Dedicated Cannabis Account | 22 | 22 | ||
| Financial Education Public-Private Partnership Account | 96 | 20 | (76) | (79.1%) |
| Federal Food Service Revolving Account | 141,947 | 101,186 | (40,761) | (28.7%) |
| Coronavirus State Fiscal Recovery Fund | 1,354 | (1,354) | (100.0%) | |
| Miscellaneous Program Account | 1,630 | 887 | (743) | (45.6%) |
| Totals | 3,708,747 | 3,085,462 | (623,286) | (16.8%) |
Deficit Fund Balance
| Program | BTD Balance | Proj. Balance |
|---|---|---|
| Education Legacy Trust Account | 149,145 | (162,237) |
| Educator Certification Processing Account | (181) | (181) |
| Washington History Day Account | (12) | (12) |
| Federal Food Service Revolving Account | (247) | (247) |
