K-12 SPENDING: $7,933 PER CHILD PER YEAR

Where is this money?

Taxpayers spent $7,933 to educate each child in our K-12 system last year. Before asking citizens to pony up more money, we think the Legislature needs to finds answers to a few questions.

1. How much of the $7,933 gets to children’s classrooms? We estimate less than $3,000 average gets directly to each child. Much of the rest of it roams around the system getting diluted and siphoned, eventually making its way to some students. Teachers say they have outdated materials, or shortages of curriculum. Librarians say they cannot update reference material. Principals say they have no money for technology. It’s no wonder!

2. Where is the money going that has been allocated to reduce class sizes? For the past 20 years, the legislature has been providing money to reduce the student/teacher ratio. The current allocation model funds K-3 on the basis of 18.3 students per certificated teacher. Why do teachers have up to 35 children in their classes? Where is this money? On behalf of teachers, the governor ought to find out what is happening with the money currently allocated before he pursues his class-size-reduction plan any further.

3. Why are only $2,812 of the $7,933 per child spent on basic education (or 35% of the total spending)?

   EFF suggests: 1) the legislature mandate that nearly all the money follows the child, and 2) that school building personnel be allowed to buy the support services they need rather than losing money to the bureaucracy for the procurement of services they neither need nor want.

TABLE TEN

GENERAL FUND EXPENDITURES BY PROGRAM

Direct Program	Dollars	% of Total	$/Student
Basic Instruction	$2,698,440,879	44.7%	$2,812
Special Education	537,649,983	8.9%	560
Vocational/Skills Center	231,345,849	3.8%	241
Pupil Transportation	238,768,518	4.0%	249
Food Services	202,402,075	3.4%	211
Compensatory Education	$339,378,954	5.6%	354
Remediation	106,596,685	1.8%	111
Learning Assistance	62,276,834	1.0%	65
Bilingual Education	47,880,061	0.8%	50
Special and Pilot	70,794,101	1.2%	74
Institutions	863,599	0.0%	1
All Other	50,967,674	0.8%	53
Other Instruction	$163,640,687	2.7%	171
Local Ed. Prog. Enhancement	63,105,016	1.1%	66
Traffic Safety Education	15,075,550	0.3%	16
Highly Capable	11,159,873	0.2%	12
All Other	74,300,248	1.1%	77
Community Service	$30,300,492	0.5%	32
Other Support Services	$1,595,645,125	26.4%	1,662
Total Expenditures	$6,037,572,562	100.0%	$6,292

NOTES TO TABLE TEN: Table Ten presents a summarized comparison of district studentexpenditures by program. Programs of expenditures describe the categories that are directly involved in the instruction and education of students.

TABLE ELEVEN

EXPENDITURES BY FUND

Fund	Dollars	% of Total	$/Student
General	$6,037,572,5627	79.5%	$6,292
Capital Projects	939,036,241	2.1%	976
Buildings	776,564,494	10.1%	809
Equipment	83,228,262	1.1%	87
Sites	50,437,115	0.6%	53
Vehicles	26,120,817	0.3%	27
Energy	2,685,553	0.0%	1
Debt Service	539,751,358	7.1%	563
Interest	262,543,357	3.5%	274
Principal	277,208,001	3.6%	289
Associated Student Body	96,697,503	1.3%	101
Fiduciary	1,105,620	0.0%	1
Total Expenditures	$7,614,163,284	100.0%	$7,933

NOTES TO TABLE ELEVEN: Table Eleven presents a summarized total of all district funds. A fund can be described as a major self-balancing account used to carry out a specific task.

Prepared by Bob Williams, Senior Research Analyst (360) 956-3482 or effwa@effwa.org

Evergreen Freedom Foundation P.O. Box 552, Olympia, WA 98507 Phone: (360) 956-3482, Fax: (360) 352-1874 Email: effwa@effwa.org