Budgeted vs Actual Staffing & Salary

$ = salary only (Object 2+3), not total compensation — excludes benefits (Object 4), insurance & other pay.

Filters

Enrollment

General ed (headcount) Special ed (headcount) Funded Enrollment (K-12 AAFTE)

Stacked bars = OSPI Report Card headcount (Gen-Ed + Special-Ed = total), 2014-15+. Line = Funded Enrollment (K-12 AAFTE — annual-average FTE) from enrollment.avro. District-level — independent of the filters below.

Budget vs Actual by school year

Variance — Actual minus Budget (FTE)

Over budget (actual > plan) Under budget

Sanity check — budget-source reconciliation (total FTE)

GF15 staff counts (published) GF9 salary exhibits (summed)

Fixed check (ignores the filters above): the per-program budget I sum from the GF9 salary exhibits vs OSPI's published GF15 staff-count summary. They should coincide — the two visible gaps are 2014-15 (exhibit under-parses the old form vintage, ~280 FTE low) and 2024-25 (exhibit ~40 FTE high, classified). Note the y-axis is zoomed, not zero-based, to make the small gaps visible.

Data table

Two caveats when reading this

2014-15 certificated budget reads ~280 FTE low. The F-195 GF9 salary exhibit under-parses the 2013-15 form vintage, so certificated budgeted FTE (and salary) for 2014-15 comes in ~280 below the GF15 figure (3,519 vs 3,800 FTE) — visible as an artificially large under-budget bar that year. Every other year reconciles to GF15 within a few FTE (<0.1%).
Budget salary vs actual salary are different definitions — the $ variance is mostly structural, not overspend. Budget salary is the F-195 plan at full budgeted staffing (annualized rates); actual is the S-275 Oct-1 snapshot of who was employed. So budget sits ~$90–120M (11–15%) above actual chiefly because of vacancies and timing, not pure over/under-spending. The FTE variance (~3–6%) is the cleaner budget-vs-actual measure; both are salary only (exclude benefits).

▼Enrollment

Budget vs Actual by school year

Variance — Actual minus Budget (FTE)

Sanity check — budget-source reconciliation (total FTE)

Two caveats when reading this

Enrollment