Where does the money go?

  • THE GENERAL FUND:

    The Mukilteo School District’ has five operating budgets: the General Fund, the Capital Projects Fund, the Debt Service Fund, the Transportation Vehicle Fund, and the Associated Student Body Fund. The largest is the General Fund budget, which pays for everything that is not covered by the other funds. Almost all salaries and benefits are paid from the General Fund budget, as is the cost of textbooks, classroom supplies, the electricity and gas bills, school sports teams, diesel fuel for school buses, and copy machines.

    The General Fund budget for the 2016-17 school year is more than $193 million. There are three different ways to look at how that money is being allocated:

    • OBJECTS: What does the money buy? How much is spent on salaries, benefits, purchased services, or on materials and supplies?

    • ACTIVITIES: Which activity does the money support? Is it being spent on teaching, administration or on support?

    • PROGRAMS: In which program is the money being spent? Is it being spent on regular insruction, special education services, or other program?

    Objects:

    The largest expense item in the school district’s 2015-16 budget is for employee salaries and benefits. For every $100 the school district spends, $85.27 is spent on salaries and benefits. Of that, $47.74 goes to the salaries of teachers, librarians, school nurses and principals, $14.47 goes to the salaries of classified employees (office workers, bus drivers, food service workers and maintenance staff) and $23.06 pays for employee benefits and payroll taxes. The $14.73 that is not spent on salaries and benefits pays for objects such as supplies, textbooks and other purchased services such as utilities and insurance.

    Here’s a link where you can get more detail about how the school’s district 2016-17 General Fund budget is allocated to objects.

    Activities:

    Considering the purpose of the school district’s spending, teaching and teaching support activities account for almost three-fourths of total expenditures. For every $100 that the school district spends, $64.78 is spent on teaching activities and another $9.04 is spent on teaching support activities, such as counseling, libraries and health services.

    Compared to the other 25 largest school districts in the state of Washington, the Mukilteo School District spends more on teaching expenditures than any of the other school districts. Here’s a link to a chart that compares the teaching expenditures of the 25 largest school districts for the past three fiscal years, as reported by the Office of the Superintendent of Public Instruction.

    While the Mukilteo School District spends more on teaching than the other large school districts in the state, it also spends less on administrative costs than most of the other school districts. In the school district’s 2015-16 operating budget, for every $100 that the school district spends, $10.76 is spent on school and central office administration, which includes typical business functions such as payroll, human resources and accounting. Here’s a link to a chart that compares the total administrative cost of the 25 largest school districts for the past three fiscal years, as reported by the Office of the Superintendent of Public Instruction, and a chart that compares how many certificated administrators each school district has compared to the number of students.

    For every $100 that is spent, $15.41 goes to operations activities such as maintenance, custodial and student transportation.

    Here’s a link where you can get more detail about how the school’s district 2016-17 General Fund budget is allocated to activities.

    Programs:

    For every $100 that the school district spends, $54.35 is spent on regular classroom instruction, $14.26 is spent on special education instruction and about $5.85 is spent on compensatory instruction, which includes federal Title I programs for low-income students, the state Learning Assistance Program and programs that support students who don’t speak English. About $18.64 of each $100 spent pays for support services, such as food services, building maintenance and school buses.

    The Mukilteo School District is able to operate with fewer classified staff members (office workers, bus drivers, food service workers and maintenance staff) than almost all of the other 25 largest school districts in the state. Here’s a link to a chart that shows how many classified employees each large school district has compared to the number of students, as reported by the Office of the Superintendent of Public Instruction, and another chart that compares the average cost of maintenance and operations among the largest school districts.

    Here’s a link where you can get more detail about how the school’s district 2016-17 General Fund budget is allocated to programs.