350 - Superintendent of Public Instruction
Last Updated: 08/26/2025
Summary Financial Report for 2023-25 Biennium to Date
Dollars in thousands
All Funds Variance to Date
867,715 Underexpenditure
2.5% 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 | 354,663 | 313,040 | 41,624 | 11.7% |
| State Board of Education | 11,071 | 10,644 | 427 | 3.9% |
| Professional Educator Standards Board | 34,656 | 33,132 | 1,524 | 4.4% |
| General Apportionment | 21,390,208 | 22,313,556 | (923,348) | (4.3%) |
| Pupil Transportation | 1,631,506 | 1,687,950 | (56,444) | (3.5%) |
| School Food Services | 1,336,954 | 1,102,435 | 234,519 | 17.5% |
| Special Education | 4,537,725 | 4,584,354 | (46,629) | (1.0%) |
| Educational Service Districts | 83,463 | 86,389 | (2,926) | (3.5%) |
| Levy Equalization | 407,268 | 390,706 | 16,562 | 4.1% |
| Elementary and Secondary School Improvement | 11,416 | 8,837 | 2,579 | 22.6% |
| Institutional Education | 34,376 | 35,215 | (839) | (2.4%) |
| Education of Highly Capable Students | 66,310 | 69,234 | (2,924) | (4.4%) |
| Education Reform | 371,466 | 346,883 | 24,583 | 6.6% |
| Transition to Kindergarten | 134,451 | 132,654 | 1,797 | 1.3% |
| Grants and Pass-Through Funding | 1,190,728 | 895,576 | 295,152 | 24.8% |
| Transitional Bilingual Instruction | 671,126 | 664,694 | 6,432 | 1.0% |
| Learning Assistance Program | 1,625,476 | 1,646,781 | (21,305) | (1.3%) |
| Compensation Adjustments | 1,280,016 | 1,280,016 | 100.0% | |
| SPI-Charter Schools Apportionment | 173,162 | 157,493 | 15,669 | 9.0% |
| SPI-Charter School Commission | 5,212 | 3,964 | 1,248 | 23.9% |
| Totals | 35,351,253 | 34,483,537 | 867,717 | 2.5% |
FTE
| Program | Estimate | Actual | Variance | % Variance |
|---|---|---|---|---|
| Office of the Superintendent of Public Instruction | 328 | 316 | 11 | 3.4% |
| State Board of Education | 0.30 | 12 | (12) | (4,033.3%) |
| Professional Educator Standards Board | 14 | 23 | (10) | (70.6%) |
| School Food Services | 6 | (6) | ||
| Special Education | 0.50 | 28 | (27) | (5,420.0%) |
| Educational Service Districts | ||||
| Education Reform | 29 | 67 | (38) | (133.3%) |
| Transition to Kindergarten | 0.80 | (1) | ||
| Grants and Pass-Through Funding | 9 | 31 | (23) | (264.7%) |
| Transitional Bilingual Instruction | 18 | (18) | ||
| Learning Assistance Program | 6 | (6) | ||
| SPI-Charter School Commission | 11 | 7 | 4 | 38.1% |
| Totals | 391 | 515 | (125) | (31.9%) |
Expenditure by Fund Group
| Program | Estimate | Actual | Variance | % Variance |
|---|---|---|---|---|
| General Fund Federal Stimulus | 207,547 | 121,138 | 86,409 | 41.6% |
| General Fund Federal | 2,714,953 | 2,317,826 | 397,127 | 14.6% |
| General Fund Private/Local | 9,529 | 97 | 9,432 | 99.0% |
| General Fund State | 29,323,528 | 29,205,260 | 118,268 | 0.40% |
| Other Funds Federal | 904,552 | 700,208 | 204,344 | 22.6% |
| Other Funds Non-Appropriated | 154,828 | 122,501 | 32,327 | 20.9% |
| Other Funds State | 2,036,316 | 2,016,509 | 19,807 | 1.0% |
| Totals | 35,351,253 | 34,483,539 | 867,714 | 2.5% |
Revenue by Fund Group
| Program | Estimate | Actual | Variance | % Variance |
|---|---|---|---|---|
| General Fund Federal | 2,922,500 | 2,437,440 | (485,060) | (16.6%) |
| General Fund Private/Local | 9,529 | 97 | (9,432) | (99.0%) |
| General Fund State | 19,871 | 19,871 | ||
| Other Funds Federal | 1,054,196 | 811,784 | (242,412) | (23.0%) |
| Other Funds Private/Local | 2,148 | 1,406 | (742) | (34.5%) |
| Other Funds State | 8,893 | 15,746 | 6,853 | 77.1% |
| Totals | 3,997,266 | 3,286,344 | (710,922) | (17.8%) |
Revenue by Fund
| Program | Estimate | Actual | Variance | % Variance |
|---|---|---|---|---|
| General Fund | 2,932,029 | 2,457,407 | (474,622) | (16.2%) |
| State Building Construction Account | 3 | 3 | ||
| Common School Construction Account | 1,500 | 1,862 | 362 | 24.1% |
| Educator Certification Processing Account | 4,176 | 6,177 | 2,001 | 47.9% |
| Charter Schools Oversight Account | 4,717 | 4,280 | (437) | (9.3%) |
| K-12 Criminal Background Check Account | 4,681 | 4,681 | ||
| Washington History Day Account | 12 | 12 | ||
| 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 | 100 | 20 | (80) | (80.0%) |
| Federal Food Service Revolving Account | 148,144 | 111,052 | (37,092) | (25.0%) |
| Coronavirus State Fiscal Recovery Fund | 1,354 | (1,354) | (100.0%) | |
| Miscellaneous Program Account | 2,048 | 1,386 | (662) | (32.3%) |
| Totals | 3,997,266 | 3,286,343 | (710,923) | (17.8%) |
Deficit Fund Balance
| Program | BTD Balance | Proj. Balance |
|---|---|---|
| Education Legacy Trust Account | (77,922) | (77,922) |
| Federal Food Service Revolving Account | (156) | (156) |
