350 - Superintendent of Public Instruction
Last Updated: 04/07/2025
Summary Financial Report for 2023-25 Biennium to Date
Dollars in thousands
All Funds Variance to Date
(187,349) Overexpenditure
(0.6%) 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 | 236,143 | 205,805 | 30,338 | 12.8% |
| State Board of Education | 7,948 | 6,541 | 1,407 | 17.7% |
| Professional Educator Standards Board | 29,020 | 30,402 | (1,381) | (4.8%) |
| General Apportionment | 17,749,126 | 19,080,610 | (1,331,484) | (7.5%) |
| Pupil Transportation | 1,345,506 | 1,476,480 | (130,974) | (9.7%) |
| School Food Services | 963,144 | 841,282 | 121,862 | 12.7% |
| Special Education | 3,674,583 | 3,871,943 | (197,360) | (5.4%) |
| Educational Service Districts | 69,779 | 72,857 | (3,078) | (4.4%) |
| Levy Equalization | 354,770 | 288,829 | 65,941 | 18.6% |
| Elementary and Secondary School Improvement | 9,014 | 6,950 | 2,064 | 22.9% |
| Institutional Education | 28,024 | 30,484 | (2,461) | (8.8%) |
| Education of Highly Capable Students | 55,169 | 58,266 | (3,096) | (5.6%) |
| Education Reform | 314,915 | 291,473 | 23,443 | 7.4% |
| Transition to Kindergarten | 95,357 | 104,264 | (8,906) | (9.3%) |
| Grants and Pass-Through Funding | 1,155,188 | 846,996 | 308,192 | 26.7% |
| Transitional Bilingual Instruction | 518,341 | 553,973 | (35,631) | (6.9%) |
| Learning Assistance Program | 1,336,463 | 1,360,275 | (23,812) | (1.8%) |
| Compensation Adjustments | 987,608 | 987,608 | 100.0% | |
| SPI-Charter Schools Apportionment | 143,024 | 134,245 | 8,779 | 6.1% |
| SPI-Charter School Commission | 4,277 | 3,076 | 1,201 | 28.1% |
| Totals | 29,077,399 | 29,264,751 | (187,348) | (0.6%) |
FTE
| Program | Estimate | Actual | Variance | % Variance |
|---|---|---|---|---|
| Office of the Superintendent of Public Instruction | 327 | 315 | 12 | 3.8% |
| State Board of Education | 0.20 | 12 | (12) | (6,100.0%) |
| Professional Educator Standards Board | 13 | 22 | (9) | (68.4%) |
| School Food Services | 6 | (6) | ||
| Special Education | 0.40 | 28 | (28) | (6,950.0%) |
| Educational Service Districts | ||||
| Education Reform | 28 | 67 | (40) | (143.3%) |
| Transition to Kindergarten | 0.60 | (1) | ||
| Grants and Pass-Through Funding | 8 | 30 | (22) | (265.1%) |
| Transitional Bilingual Instruction | 18 | (18) | ||
| Learning Assistance Program | 6 | (6) | ||
| SPI-Charter School Commission | 11 | 7 | 5 | 39.5% |
| Totals | 388 | 512 | (124) | (32.0%) |
Expenditure by Fund Group
| Program | Estimate | Actual | Variance | % Variance |
|---|---|---|---|---|
| General Fund Federal Stimulus | 206,004 | 121,138 | 84,866 | 41.2% |
| General Fund Federal | 2,032,882 | 1,819,773 | 213,109 | 10.5% |
| General Fund Private/Local | 6,491 | 137 | 6,353 | 97.9% |
| General Fund State | 24,071,135 | 25,461,166 | (1,390,031) | (5.8%) |
| Other Funds Federal | 904,552 | 700,208 | 204,344 | 22.6% |
| Other Funds Non-Appropriated | 128,742 | 97,326 | 31,416 | 24.4% |
| Other Funds State | 1,727,596 | 1,065,002 | 662,595 | 38.4% |
| Totals | 29,077,402 | 29,264,750 | (187,348) | (0.6%) |
Revenue by Fund Group
| Program | Estimate | Actual | Variance | % Variance |
|---|---|---|---|---|
| General Fund Federal | 2,238,886 | 1,938,797 | (300,089) | (13.4%) |
| General Fund Private/Local | 6,491 | 385 | (6,106) | (94.1%) |
| General Fund State | 19,858 | 19,858 | ||
| Other Funds Federal | 1,028,675 | 788,274 | (240,401) | (23.4%) |
| Other Funds Private/Local | 1,295 | (87) | (1,382) | (106.8%) |
| Other Funds State | 7,239 | 13,474 | 6,234 | 86.1% |
| Totals | 3,282,586 | 2,760,701 | (521,886) | (15.9%) |
Revenue by Fund
| Program | Estimate | Actual | Variance | % Variance |
|---|---|---|---|---|
| General Fund | 2,245,376 | 1,959,039 | (286,337) | (12.8%) |
| State Building Construction Account | 3 | 3 | ||
| Common School Construction Account | 750 | 1,862 | 1,112 | 148.2% |
| Educator Certification Processing Account | 3,463 | 4,951 | 1,488 | 43.0% |
| Charter Schools Oversight Account | 3,776 | 3,604 | (172) | (4.6%) |
| K-12 Criminal Background Check Account | 4,313 | 4,313 | ||
| 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 | 83 | 20 | (63) | (76.0%) |
| Federal Food Service Revolving Account | 123,373 | 87,542 | (35,831) | (29.0%) |
| Coronavirus State Fiscal Recovery Fund | 1,354 | (1,354) | (100.0%) | |
| Miscellaneous Program Account | 1,212 | (107) | (1,319) | (108.9%) |
| Totals | 3,282,585 | 2,760,699 | (521,886) | (15.9%) |
Deficit Fund Balance
| Program | BTD Balance | Proj. Balance |
|---|---|---|
| Educator Certification Processing Account | (429) | (431) |
| Washington History Day Account | (13) | (13) |
| Federal Food Service Revolving Account | (63) | (63) |
