Seattle School Board Audit&Finance CTM Agenda Dec2017

Board Special Meeting
Monthly Audit & Finance Meeting

Monday, December 11, 2017, 4:30-6:30pm
Board Office Conference Room, John Stanford Center
2445 3rd Avenue South, Seattle WA 98134
Agenda
Call to Order 5 mins
1. Roll Call
2. Approval of agenda
3. Approval of November 6, 2017 meeting minutes
Special Attention Items 60 mins

1. BTA and BEX Update (Coan)
2. Informational Only: Minimum wage impacts on non-rep employee costs (Berge)
3. Superintendent Procedure 5010 Discrimination Complaint Process (Codd)
4. Annual Report per Policy No. 5000, Recruitment & Selection of Staff (Codd/ Reddick)
Items Requiring Board Action 30 mins

1. BAR: Amend Board Policy No. 5250 Reporting Improper Governmental Actions &
Protecting Whistleblowers against Retaliation and adopt Board Procedure 5250BP,
Reporting Improper Governmental Actions & Protecting Whistleblowers against Retaliation
and repeal Superintendent Procedure 5250SP. (Codd)
2. BAR: Amend Superintendents SMART Goal #3 2017-18 (Berge)
Regular Agenda Items 5 mins

1. Monthly Financial Status Update (Berge)
2. Monthly Budget Update (Berge)
3. SMART Goal #3 Budget (Berge)
4. Committee Annual Work Plan (Berge)
Upcoming Meetings
January 8, 2018 Monthly Finance Meeting
February 5, 2018 - Monthly Finance Meeting
IMPORTANT NOTE: As School Board Committees are working committees, the documents presented to the Board can
change up to the time of the meeting. The Board Executive Committee has approved a pilot program to post to the website
committee agendas and approved minutes only. Full meeting materials for Regular Board Meetings will still be posted. If you
would like access to any of the materials for this meeting, you may call 206-252-0040 or email
boardoffice@seattleschools.org and the Board Office staff will send committee materials to you promptly.
Board Special Meeting
Monthly Audit & Finance Meeting
Monday, November 6, 2017, 4:30-6:30pm
Board Office Conference Room, John Stanford Center
2445 3rd Avenue South, Seattle WA 98134
Minutes
Call to Order
This meeting was called to order at 4:30 pm Directors Harris and Blanford were present. Director Burke
arrived at 4:35.
Assistant Superintendent for Business & Finance JoLynn Berge staffed this meeting.
Approval of agenda: Approval to move regular agenda item, monthly financial status update as the first
item after the approval of the October 09, 2017 meeting minutes. Director Blanford approved the change
and Director Harris seconded.
Approval of meeting minutes as amended Director Blanford moved to approve the October 09, 2017
meeting minutes. Director Harris seconded. This motion passed.
Approval to move regular agenda item, monthly financial status update as the first item after the approval
of the October 09, 2017 meeting minutes. Director Blanford approved the change and Director Harris
seconded.
Regular Agenda Items

1. Monthly Financial Status Update (Fleming)
Director of Accounting Services, Amy Fleming presented the August 2017 final financial statement
report. Ms. Fleming spoke about the monthly budget status report, specifically the general fund and that it
was trending nicely. Ms. Fleming also mentioned that they were paying back the economic stabilization
per Board approval, noting that they would see the committed fund balance of 22M, which is reflective of
the resolution. Ms. Fleming mentioned that Special Educations budget was over by a little but that they
were aware of the overage. Superintendent of Business and Finance, JoLynn Berge mentioned that they
would be discussing the ending fund balance in detail at the next work session. Ms. Fleming spoke
about the negative fund balance on the Capital Projects components. She mentioned that they anticipated
the overage due to the acceleration of some of the projects. They anticipate the fund balance to carry
over to next year.
Director Harris noticed that there were still funds in BEX II and BTA II. Ms. Berge stated that she was
working with Capital Projects finance person to spend the funds. Both BEX and BTA have very specific
qualification on how the funds can be used in accordance to the levy.
Director Harris asked Ms. Berge to report to the Board all the funds that still have end balances at the
next Audit and Finance meeting.
1
Board Action Reports (Discussion and/or Action)
1. Community Care Contract (Mills)
Director of Special Education, Elizabeth Mills spoke about Community Care being one of the many
outside agencies that her department works with to meet the needs of student Individual Educational
Plans (IEP). The contract consists of nine separate contracts that will exceed the $250,000 threshold.
Director Harris requested to know if they could predict an overage at the end of next year. Ms. Berge is
hoping to do a better job at projections for the following school year.
Director Harris made a motion to amend the second sentence under number five on the Board Action
Report (BAR) to say that the funding is coming from both State, Federal and Levy funds. The change
was amendment. Director Burke seconded the amendment. Ms. Berge said that she would make the
changes.
Director Harris made a motion to move this item forward to the full Board with a recommendation for
approval Director Burke seconded. This motion passed unanimously.
2. BAR: City of Seattle Families & Education Levy Funding for Seattle Public Schools for Middle
School our of School Program Transportation, Northgate Elementary Transportation and Middle School
Athletics (Berge)
Ms. Berge stated that through the Families & Education Levy (FEL) funding the City of Seattle Parks
and Recreation Department allocated funding specifically to support the expansion of middle school
athletics across the City of Seattle. $546,292 has been budgeted to support the cost of stipends for
coaches and transportation costs to transport middle school teams to each school for events. The Out of
School time funding has also been awarded to Northgate Elementary for transportation costs, $11,108,
for their afterschool program. The final amount of $95,224 is for Summer Learning Opportunity sites
throughout the FEL funded programs. SPS has received this funding for these programs since 2014. In
the past this process was part of the FEL funding approval by the Board in the spring. City of Seattle was
late in notifying us of this amount so we are bringing it to the Board now.
Director Harris asked if the BAR took into account Special Education sports. Ms. Berge responded by
saying that the contract had not been changed. Ms. Berge stated that she was not aware if there was a
Special Education component to the BAR.
Director Harris asked that Ms. Berge give the Board a summary with respect to unified funding both for
middle school and high School. Ms. Harris requested that Ms. Berges team speak with our legal
department to see if we were maintaining our compliance and being nondiscriminatory with all of
athletics. Ms. Berge said that she would look into it.
Director Burke noticed that the dates on some of the paperwork stated that they were from 2014. Ms.
Berge said that she would have to look into it since she did not have specifics about those pages.
Director Burke requested that the information either be updated and replaced or if it is not relevant, that it
be removed.
Director Harris made a motion to move this item forward to the full Board with a recommendation for
consideration. Director Burke seconded. This motion passed unanimously.
Regular Agenda Items

1. SMART Goal #3 Budget (Berge)
Assistant Superintendent for Business & Finance JoLynn Berge mentioned that the Program Summaries
under Special Attention Items has similar information. Ms. Berge spoke about outlining some areas for
follow up at the last work session. One of the changes will be changing out the language from program
review to program summary. The change will come to the next Audit and Finance (A&F) meeting as a
Board Action Report (BAR) based on A&F committee members. Ms. Berge spoke about reformatting her
2
list to line up with Eric Andersons classifications. Ms. Berge spoke about adding Thurgood Marshall,
Fairmount Park and Decatur to the sixty something items on the list and eliminating Athletic Directors
from the list since we do not have any. The addition was made from the suggestion of the Board at the
last work session. Ms. Berge went on to say that they combined athletic programs and athletic
transportation into athletics. They also re-titled Nurses Health Services to Health Service because nurses
are a part of the Weighted Staffing Standards (WSS) process. Ms. Berge spoke about having the
recommendation for the selection of the final ten summaries that she would like the A&F committee to
help with the decision. Ms. Berge suggested taking all three schools off the list and replacing them with
the Resources Conversation Program and Open Doors. Director Harris, Blanford and Burke all agreed.
Ms. Berge said she would compile the information and report back at the next budget work session.
2. Committee Annual Work Plan (Berge)

Ms. Berge mentioned that the budget development calendar was addressed as a slide and completed at the
October budget work session. Assistant Superintendent of Human Resource, Clover Codd noted all the
policies that had recently come to the Board on Nov 1, 2017 for approval and suggested bringing back
policy 5245 and 5010 as information items only at the next Audit and Finance (A&F) meeting in
December. Ms. Codd mentioned that due to the time it took to bring several policies to the Board for
approval last year she has not been able to work on the December items that are still on the work plan.
Director Burke asked Ms. Codd if she could cliff note what the policy meant by staff and student
boundaries. Ms. Codd explained that the procedure includes professional boundaries between staff and
students. Ms. Codd went on to say that the procedure was out date and that she would like to consult
labor partners and staff to make necessary updates.
Director Harris asked if we have job sharing in our Collective Bargaining Agreement (CBA). Ms. Codd
shared that our CBA mentions partial Full Time Employee (FTE) and not job sharing but that it is
permitted. Ms. Codd requested to move policies 5253 and F1202 to May 2018 on the Committee Annual
Work Plan. Director Harris made a motion to move the two items to May and Director Burke and
Director Blanford Seconded the motion.
Special Attention Items

1. Budget Development Calendar (Berge)
No Update.
2. PTA vs. Equity Funding (Berge)

Ms. Berge spoke about addressing a follow up question that Director Harris had regarding PTSA funding
equity concerns and options. Ms. Berge mentioned that the staffs recommendation remained the same
and that equity funding was best addressed through the districts allocations formula for schools. Ms.
Berge spoke about two options for possible alternatives to change the policy on PTSA grants. The first
would be to set aside tax dollars that would then be redistributes to other schools. The second
alternative would be to prohibit paying for staff FTE. Ms. Berge referred to the allocation formula she
brought to the Board showing that high poverty schools do get a lot of funding with their formula.
Director Blanford suggested that it would be a good idea to bring this kind of decision making to the
public for their input. Director Harris asked if we had the formula day lighted as the equity fund. Ms.
Berge stated that we did and that it is all online.
3. Program Summaries (Berge)

This item was discussed along with SMART Goal #3.
Adjourned at 5:34pm
3
4
BEX IV Program Cost Summary
Activity Through September 30th 2017
Original Budget Charged to Date
% Budget Forecast at
Projected
Budget Transfer Current Budget Cumulative Budget
BEX IV Funding Other Funding* Charged Completion
Major Project Sites 9/30/2017 Balance***
Fairmount Park ES $3,075,000 $16,330,000 $0 $19,405,000 $17,898,003 92% $17,946,488 $1,458,512
Mann Modernization $8,041,000 $4,600,000 $0 $12,641,000 $12,758,493 101% $12,764,246 ($123,246)
Genesee Hill ES ** $36,112,195 $0 $5,051,463 $41,163,658 $39,850,877 97% $40,576,547 $587,111
Thornton Creek ES** $39,929,474 $0 $2,880,367 $42,809,841 $39,385,457 92% $40,596,367 $2,213,474
Arbor Heights ES $40,314,386 $0 $653,747 $40,968,133 $38,803,552 95% $40,968,133 $0
Hazel Wolf K8 $39,219,245 $0 $0 $39,219,245 $38,903,260 99% $39,219,245 $0
Seattle World School @ TT Minor $4,000,000 $9,360,000 $6,640,000 $20,000,000 $20,127,678 101% $20,128,208 ($128,208)
Olympic Hills ES ** $38,964,453 $0 $6,258,215 $45,222,668 $41,111,976 91% $44,631,930 $590,738
Jane Addams MS $7,300,000 $0 $5,787,082 $13,087,082 $12,714,641 97% $13,087,082 $0
Cascadia ES ** $39,831,295 $0 $5,968,276 $45,799,571 $41,375,630 90% $45,635,408 $164,163
Robert Eagle Staff MS $68,583,621 $3,770,530 $3,911,321 $76,265,472 $68,058,180 89% $75,987,142 $278,329
Meany MS $14,475,000 $8,662,272 $6,863,621 $30,000,893 $26,868,617 90% $30,000,892 $0
Cedar Park ES $0 $10,750,000 $0 $10,750,000 $11,156,746 104% $11,196,918 ($446,918)
Loyal Heights ES** $34,071,386 $0 $12,336,970 $46,408,355 $21,876,021 47% $46,408,355 $0
Queen Anne ES $16,415,405 $0 $0 $16,415,405 $879,678 5% $16,415,405 $0
Lincoln HS $19,238,051 $82,067,506 $0 $101,305,557 $6,565,351 6% $101,305,557 $0
Wing Luke ES ** $43,221,947 $1,058,460 $3,233,277 $47,513,684 $1,491,946 3% $47,513,684 $0
Bagley ES $18,550,459 $11,793,952 $0 $30,344,411 $855,627 3% $30,344,411 $0
Cedar Park - New School $1,425,000 $1,425,000 $810,501 57% $1,425,000 $0
Decatur New School $1,500,000 $1,500,000 $826,015 55% $1,500,000 $0
Capacity Flexibility ** $19,857,280 $0 ($18,665,524) $1,191,757 $0 0% $1,191,757 $0
Cascadia/Robert Eagle Staff GCCM Adder $0 $4,888,472 ($4,888,472) $0 $0 0% $0 $0
Seattle World School CEP Funding $0 $3,640,000 ($3,640,000) $0 $0 0% $0 $0
Other Staffing Costs $0 $4,866,000 $0 $4,866,000 $4,866,000 100% $4,866,000 $0
Subtotal (1) $491,200,197 $161,787,192 $35,315,343 $688,302,731 $447,184,249 65% $683,708,775 $4,593,955
Other Facilities Projects
Infrastructure (Roofs, Waterline, Fields) $11,325,136 $0 ($5,050,600) $6,274,536 $1,643,904 26% $6,274,536 $0
Security System District Wide $4,020,000 $0 $0 $4,020,000 $2,161,581 54% $4,020,000 $0
Science Labs and Lunch Rooms $9,500,000 $3,062,560 $5,109,034 $17,671,594 $8,850,141 50% $17,671,594 $0
Seismic Improvements $53,534,824 ($4,227,417) ($3,765,655) $45,541,752 $4,435,098 10% $45,541,830 ($78)
Major Preventative Maintenance $18,000,000 $0 $0 $18,000,000 $7,460,475 41% $18,000,000 $0
Technology $53,800,000 $0 $0 $53,800,000 $21,893,107 41% $53,800,000 $0
Downtown School $5,000,000 $0 $0 $5,000,000 $374,916 7% $5,000,000 $0
Capacity Flexibility $1,057,755 $0 $0 $1,057,755 $79,025 7% $1,057,755 $0
Academics (IB, STEM etc.) $3,000,000 $0 $0 $3,000,000 $1,131,710 38% $3,000,000 $0
Capacity Management $11,000,000 $0 $0 $11,000,000 $7,435,149 68% $11,000,000 $0
Subtotal (2) $170,237,715 ($1,164,857) ($3,707,221) $165,365,637 $55,465,106 34% $165,365,715 ($78)
Other BEX IV
Moving Costs $5,000,000 $0 $0 $5,000,000 $2,278,455 46% $5,000,000 $0
BEX IV S&A $28,500,000 $0 $0 $28,500,000 $7,848,962 28% $28,500,000 $0
BEX IV Program Contingency $0 $34,362,304 ($30,125,211) $4,237,093 $0 0% $4,237,093 $0
Subtotal (3) $33,500,000 $34,362,304 ($30,125,211) $37,737,093 $10,127,417 27% $37,737,093 $0
Total Program Costs $694,937,912 $194,984,640 $1,482,910 $891,405,461 $512,776,772 58% $886,811,584 $4,593,877
Notes/Assumptions: BEX IV Program Contingency will be monitored and adjusted to match net revenue forecasts as needed; **Capacity Flexibility dollars have been transferred to projects with double
asterisks ; ***Projected budget balances will be earmarked within the Program Contingency
Forecast at
Funding Sources 9/30/2017 Original Budget Budget Changes Current Budget Received to Date
Completion
BEX IV Levy $694,937,912 $0 $694,937,912 $408,265,877 $694,937,912

Uncollected Levy Estimate @ 1% ($6,949,379) $0 ($6,949,379) $0 ($6,949,379)
BEX III, BTAII, BTA III, & CEP Funding* $43,436,000 $106,436,335 $149,872,335 $149,872,335 $149,872,335
SEED $$ from BEX III $5,700,000 $0 $5,700,000 $9,165,815 $5,626,354
State Assistance Estimate $35,111,683 $0 $35,111,683 $16,986,949 $35,111,683
Interest Income Estimate / Other Revenue $500,000 $0 $500,000 $593,226 $593,226
SPU Licton Springs MOA $0 $1,482,911 $1,482,911 $1,463,331 $1,463,331
Grants (Includes Distressed & BEX III Funding) $0 $10,750,000 $10,750,000 $10,750,000 $10,750,000
Total Estimated Funding $772,736,216 $118,669,246 $891,405,461 $597,097,533 $891,405,461
Page 1 of 1 Printed 12/5/2017

BTA IV Program Cost Summary
Activity Through September 30th 2017
Original Budget Charged to Date % Projected
Forecast at
Budget Transfer Current Budget Cumulative Budget Budget
BTA IV Funding Other Funding* Completion
Major Project Sites 9/30/2017 Charged Balance
E.C. Hughes Building $7,133,208 $7,300,845 $0 $14,434,053 $3,788,758 26% $14,434,053 $0

Magnolia Building $21,274,668 $7,442,281 $5,879,544 $34,596,493 $2,836,642 8% $34,596,493 $0
Webster Building $31,737,094 $0 $0 $31,737,094 $1,004,209 3% $31,737,094 $0
Ingraham High (Roof , Addition & Seismic) $31,091,517 $5,196,176 $3,066,992 $39,354,685 $1,729,092 4% $39,354,685 $0
Bagley Elementary (Moved to BEX IV) $11,793,952 ($11,793,952) $0 $0 $0 0% $0 $0
Lincoln High School (Moved to BEX IV) $74,077,998 ($74,077,998) $0 $0 $0 0% $0 $0
Subtotal (1) $177,108,438 ($65,932,648) $8,946,536 $120,122,326 $9,358,701 8% $120,122,326 $0
Other Facilities Projects
Exterior Cladding (Joint Repointing, Caulking, Anti-Graffiti Coating) $8,783,018 $0 $0 $8,783,018 $746,544 8% $8,783,018 $0
Exterior Doors and Windows $7,675,226 $0 ($5,887,495) $1,787,731 $0 0% $1,787,731 $0
Roofs $11,228,207 $0 $3,478,008 $14,706,215 $7,147,590 49% $14,706,215 $0
Fire Suppression / Safety Systems $256,376 $0 $0 $256,376 $0 0% $256,376 $0
Heating, Ventilation and Air Conditioning (HVAC) Systems $5,557,069 $0 $0 $5,557,069 $0 0% $5,557,069 $0
Electrical Service $2,954,261 $0 $0 $2,954,261 $0 0% $2,954,261 $0
Fire Alarm System Improvements $619,412 $0 $0 $619,412 $0 0% $619,412 $0
Intercom System Replacements $603,381 ($382,272) $0 $221,109 $0 0% $221,109 $0
Security Improvements - Buildings (Door & Window Alarms) $1,088,327 $0 $0 $1,088,327 $0 0% $1,088,327 $0
Subtotal (2) $38,765,277 ($382,272) ($2,409,487) $35,973,518 $7,894,134 22% $35,973,518 $0
District Wide Projects and Commitments
Property Acquisition $15,000,000 $0 $0 $15,000,000 $0 0% $15,000,000 $0
Capacity Management $6,000,000 $0 $0 $6,000,000 $1,001,984 17% $6,000,000 $0
Food Service Equipment & JSCEE Freezer Replacement $750,000 $0 $0 $750,000 $0 0% $750,000 $0
Grounds & Maintenance Equipment $2,300,000 $0 $0 $2,300,000 $113,205 5% $2,300,000 $0
Lunch Room Tables $500,000 $0 $0 $500,000 $95,307 19% $500,000 $0
Major Preventative Maintenance $18,000,000 $0 $0 $18,000,000 $0 0% $18,000,000 $0
Security Equipment (Cameras) $3,000,000 $0 $0 $3,000,000 $0 0% $3,000,000 $0
Web-Based Facilities Archival Record $20,000 $0 $0 $20,000 $0 0% $20,000 $0
Debt Service Payment JSCEE and CEP Loan $11,740,000 $0 $0 $11,740,000 $3,640,000 31% $11,740,000 $0
BEX V Levy Planning & Election Costs $3,000,000 $0 $0 $3,000,000 $733,980 24% $3,000,000 $0
BTA IV Escalation $18,905,454 $0 ($18,905,454) $0 $0 0% $0 $0
BTA IV Staff & Admin (Building) $24,779,174 $0 $965,129 $25,744,303 $158,263 1% $25,744,303 $0
BTA IV Program Contingency $15,588,417 $0 ($3,100,918) $12,487,499 $0 0% $12,487,499 $0
Subtotal (3) $119,583,045 $0 ($21,041,243) $98,541,802 $5,742,739 6% $98,541,802 $0
District Wide Academics / Athletics Projects
District Wide Support Projects $21,600,000 $218,952 $0 $21,818,952 $1,817,480 8% $21,818,952 $0
Athletic Fields & Field Exterior Lights $13,596,659 ($3,620,530) $1,523,701 $11,499,830 $62,777 1% $11,499,830 $0
BTA IV Staff & Admin (Academics/Athletics) $0 $0 $965,129 $965,129 $0 0% $965,129 $0
Subtotal (4) $35,196,659 ($3,401,578) $2,488,830 $34,283,911 $1,880,257 9% $34,283,911 $0
District Wide Technology Projects
Student Learning $29,320,000 $0 $0 $29,320,000 $868,213 3% $29,320,000 $0
Instructional Support & Delivery $27,145,000 $0 $0 $27,145,000 $850,246 3% $27,145,000 $0
Physical Safety & Security $8,395,000 $0 $0 $8,395,000 $249,445 3% $8,395,000 $0
Information / Data Security & Privacy $3,515,000 $0 $0 $3,515,000 $111,147 3% $3,515,000 $0
School & Instructional Support (Payroll, Orders, Buses, etc.) $30,020,000 $0 $0 $30,020,000 $2,036,134 7% $30,020,000 $0
Communication Transparency & Outreach (Web, Community) $6,280,000 $0 $0 $6,280,000 $126,778 2% $6,280,000 $0
Subtotal (5) $104,675,000 $0 $0 $104,675,000 $4,241,963 4% $104,675,000 $0
Total Program Costs $475,328,419 ($69,716,497) ($12,015,364) $393,596,557 $29,117,794 7% $393,596,557 $0

Notes/Assumptions: BTA IV Program Contingency will be monitored and adjusted to match net revenue forecasts as needed
Forecast at
Funding Sources 9/30/2017 BTA IV Funding Budget Changes Current Budget Received to Date
Completion
BTA IV Levy $475,328,419 $0 $475,328,419 $43,115,483 $475,328,419
Uncollected Levy Estimate @ ~ 1% $0 ($5,243,126) ($5,243,126) $0 ($5,243,126)
BEX IV, BEX III, BTAII, BTA III, CEP & Distressed Funding* $0 ($81,731,861) ($81,731,861) $0 ($81,731,861)
State Assistance Estimate $0 4,743,126 $4,743,126 $1,881,545 $4,743,126
Interest Income Estimate / Other Revenue $0 $500,000 $500,000 $310,628 $500,000
Total Estimated Funding $475,328,419 ($81,731,861) $393,596,557 $45,307,656 $393,596,557
Page 1 of 1 Printed 12/5/2017

September 2017-18 Capital Programs
Monthly Summary Report
Life to Date Capital Program Fund Balance ($millions)
Intra
Life To Date
Fund Inter Fund Current Fund
(1-31-16)
Revenue
FY09 - FY13 Expenditures
YTD Date thruTransfers
(9/30/12) Transfers Balance
BEX II 434.7 436.0 1.9 0.0 0.7
BTA II 187.3 173.8 (2.4) (9.9) 1.3
BEX III 480.8 475.7 (2.2) 1.2 4.2
BTA III 288.3 184.8 0.0 (52.9) 50.6
CEP/CS 40.8 12.5 4.2 (15.0) 17.4
651198
Grant 0.4 0.4 0.0 0.0 0.0
BEX IV 435.4 451.9 0.0 (32.7) (49.2)
BTA IV 45.3 28.7 (3.6) (4.3) 8.6
Capital Fund Balance as of 9/30/17 33.6
Capital Program Fiscal Year-To-Date ($millions)

FY 2017-18 FY 2017-18 FY 2017-18 % Budget
Current Fiscal Year Program Adopted Budget Current Budget Committed * Committed Balance FY 2017-18 adopted budget,
BEX II 0.6 0.6 0.0 0% 0.6
BTA II includes grants 0.0 0.0 0.0 0% 0.0
commitments and balance.
BEX III includes grants 3.6 3.6 1.0 26% 2.7
BTA III includes grants 15.6 15.6 0.2 1% 15.4
CEP/CS includes grants 0.5 0.5 0.0 0% 0.5
BEX IV includes grants 87.3 87.3 3.2 4% 84.2
BTA IV includes grants 127.4 127.4 2.3 2% 125.1
Capital Capacity Reserve 23.5 23.5 0.0 0% 23.5
Total Capital Program 258.5 258.5 6.6 3% 251.9
* Committed includes actual expenditures and encumbrances as of 9/30/17
Current Estimated Ending Fund Balance by Program ($millions)

8
7
6
5
4
3
2
1
0
Sept Oct Nov Dec Jan Feb Mar April May June July Aug Sept
BEX II 0.7 0.7 0.7 0.7 0.7 0.7 0.0 0.0 0.0 0.0 0.0 0.0 0.0
BEX III 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3
BEX IV 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
BTA II 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2
BTA III 1.9 2.0 2.0 2.1 2.1 2.2 2.4 2.4 2.6 2.7 2.8 2.9 3.1
BTA IV 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
CEP/CS 3.6 3.6 3.6 3.6 3.6 3.6 3.6 3.6 3.6 3.6 3.6 3.6 3.6
Program Total 6.7 6.8 6.8 6.9 6.9 7.0 6.5 6.5 6.7 6.8 6.9 7.0 7.2
Note: Numbers presented may not add up precisely to the totals due to rounding
Page 1 of 1 Printed: 12/5/2017

Superintendent Procedure 3210SP.B and 5010SP
Discrimination Complaint Process
Approved by: Date:
Dr. Larry Nyland, Superintendent
AI. INTRODUCTION
Seattle Public Schools ( The District) is committed to nondiscrimination in

all of its education and employment activities. Discrimination has no place in
District schools or workplace. The Superintendent, in compliance with federal
and state regulations and Board Policy 5010 and Policy 3210, has established this
procedure for resolving discrimination complaints filed against a District
employee.
Students, parents, employees, or other individuals may use this procedure to file
a complaint against a District employee pertaining to discrimination on the basis
of sex (gender); race; creed; color; religion; ancestry; national origin; age;
economic status; sexual orientation including gender expression or identity;
pregnancy ; marital status; physical appearance; the presence of any sensory,
mental, or physical disability; honorably discharged veteran or military status; or
the use of a trained dog guide or service animal by a person with a disability.
BII. INVESTIGATIONS
Complaints of discrimination will be taken seriouslyare serious and will be

investigated as described in this procedure.
Designated Investigator For all formal complaints brought under this

procedure, the Superintendent has designated the following office to investigate:
When a District staff member or applicant allegesAll allegations of

employment discrimination: Human Resources ((HR))
When a student, parent, or other individual allegesHR may refer allegations of

discrimination by a staff member against a student to: Office of Student Civil
Rights ((OSCR))
If the complaint is against a designated investigator from HR or OSCR, the

investigator of the complaint shall be that persons immediate supervisor or an
impartial internal or external investigator.
The District shall, at a minimum, publish an annual notice in a manner whichthat

is reasonably calculated to inform all students, parents, and employees of the
Superintendent Procedure 5010SP 3210SP.B

Page 1 of 6
name, office address, and telephone number of the offices designated to
investigate complaints under this policyprocedure.
CIII. COMPLAINTS
Complaints may be in the form of an informal complaint, where a person submits

an oral complaint or an unsigned written complaint, or a formal complaint,
which shall be in writing and signed. If a complaint is emailed, the District has
the right to request that the complainant come in and sign the complaint. If the
complainant does not provide a written signature to the complaint after
notification, the District may treat the complaint as an informal complaint.
All complaints must be filed within one (1) year after the act, condition, or
circumstance that is the subject matter of the complaint. Exceptions to the one
(1) year filing requirement will be granted if the complainant was prevented from
filing a complaint due to: (a) specific misrepresentations by the District that it
had resolved the problem forming the basis of the complaint or (b) withholding
of information by the District that was required to be provided under state law
related to elimination of unlawful discrimination in public schools or state
guidelines under WAC 392-190-005.
Complainants shall be informed that due process requirements may require that
the District release all of the information regarding the complaint to the accused,
thus the identity of the complainant may not remain confidential. 1The District
will, however, fully implement the non-retaliation provisions contained within
District policy to protect both complainants and witnesses.
The complainant and the District may agree to resolve the complaint in lieu of an
investigation. The District strongly encourages and supports Alternative Dispute
Resolution (ADR) processes. The District will establish a fair and neutral
process for ADR resolutions to take place, with the goal being a prompt
resolution via an impartial facilitator.
A. Informal Complaint Process Anyone may use these informal procedures

to report and resolve complaints of discrimination. Complaints may be
made orally, in writing, and may also be made anonymously.
Complainants should understand that an anonymous complaint might not
be resolved to the complainants satisfaction due to the limitations placed
on the investigation by the anonymity. All attempts shall be made to keep
the identity of the complainant confidential, although confidentiality
cannot be guaranteed.
2The District may use a variety of approaches to address informal

complaints, including but not limited to, ADR and/or supervisor
intervention. The District shall inform the complainant in a timely
manner of what corrective measures it took, if any, to eliminate the alleged
discriminatory behavior.

Page 2 of 6
B. Formal Complaint Process Anyone may initiate a formal complaint of
discrimination even if the informal complaint process was initially utilized.
All formal complaints shall be in writing; shall be signed by the
complainant; and shall set forthdescribe the specific acts, conditions, or
circumstances alleged to have occurred that constitute discrimination.
Complainants shall be informed that due process requirements may

require that the District release all of the information regarding the
complaint to the accused, thus the identity of the complainant may not
remain confidential. The District will, however, fully implement the anti-
retaliation provisions contained within District policy to protect both
complainants and witnesses.
Upon receipt of the complaint, an investigator from HR or OSCR will investigate the
allegations and effect a prompt resolution of the complaint.
When thea formal complaint investigation is complete, the investigator
will provide the Deputy Superintendent with a full written report of the
complaint and the results of the investigation.
The Deputy Superintendent will respond in writing to a formal complaint

no later than thirty (30) calendar days following the districts receipt of the
complaint, unless otherwise agreed to by the complainant. TheDistricts
receipt of the complaint, unless otherwise agreed to by the complainant or
if exceptional circumstances related to the complaint require an extension
of the time limit. If an extension of time is needed, the District will notify
the complainant in writing of the reason for the extension and the
anticipated response date. Such notice shall be provided in a language the
complainant can understand and may require language assistance for
complainants with limited-English proficiency, in accordance with Title VI
of the Civil Rights Act of 1964. The Deputy Superintendents written
response shall clearly state whether the District:
(1) Denies the allegations contained in the complaint; or

(2) Confirms the allegations and lists the corrective measures
that the District intends to take to eliminate the
discrimination.
The Deputy Superintendents response shall also include notice of the

complainants right to appeal to the school board as set forth in state law
and this policy, including an identification of where and to whom the
appeal shall be filed. A copy of the response shall also be sent to the Office
of Superintendent of Public Instruction (OSPI).
Corrective measures deemed necessary by the Deputy Superintendent, in

consultation with other appropriate District staff, will be instituted as
quickly as possible, but in no event later than thirty (30) calendar days
after the Deputy Superintendents written response, unless the accused is
appealing the imposition of discipline and the District is prevented by due

Page 3 of 6
process considerations or a lawful order from imposing the discipline until
the appeal process is concluded.
3C. Bargaining Agreements Nothing in the complaint procedure prohibits

the processing of grievances by an employeeemployees bargaining
representative and/or a member of a bargaining unit pursuant to
grievance procedures established at the District level or by a local
bargaining agreement.
DIV. DISCIPLINE/REMEDIAL ACTION
The District will take prompt, equitable, and remedial action within its authority
on formal and informal complaints alleging discrimination that come to the
attention of the District. Engaging in discrimination will result in appropriate
discipline or other sanctions against offending staff. Others who engage in
discrimination on District property or while at District activities may have access
to District property and activities restricted or contracts cancelled, as
appropriate. The District affirms its commitment that persons found to have
been subjected to discrimination will have appropriate District services made
reasonably available to them and adverse consequences of the discrimination
shall be reviewed and remedied as appropriate.
EV. APPEAL PROCEDURE
A. Level One
If a complainant remains aggrieved as a result of the action or inaction of the

Deputy Superintendent denies the allegations of discrimination, the complainant
may appeal to the School Board (Board) by filing a written notice of appeal with
the Secretary of Superintendent as the School Board, who shall direct it to
secretary of the Board Office,board on or before the tenth (10th) calendar day
following the date upon which the complainant received the Deputy
Superintendents response. In the event the Deputy Superintendent does not
timely respond to a complaint within 30 days or request an extension, the
complainantscomplainant may appeal shall be filed with the Secretary of the
Deputy Superintendents inaction to the School Board by filing a written notice of
appeal with the Superintendent as the secretary of the board on or before the
tenth (10th) calendar day following the expiration of the thirty (30th) calendar day
response period specified above. Upon receipt of a timely appeal, the
Superintendent shall appoint a neutral hearing examiner hired by the District to
hear the matter and issue findings of fact and a recommended decision.
AnThe appeal before the Board shall be heardbased on the facts previously
raised by the complainant and/or before the twentieth (20th) calendar day
following the filing of the written notice of appeal, unless otherwise agreed to
investigated by the District. The complainant, District staff, and the
Superintendent,person or for good cause. Both partiespersons who is/are alleged
to have violated this procedure shall be allowedhave the right to present such
witnesses and testimony to the Hearing Examiner as the Board Hearing

Page 4 of 6
Examiner deems relevant and material. Unless otherwise agreed to by the
complainant and the Superintendent, or for good cause, the Board shall render a
written decision on or before the tenth (10th) calendar day following the
termination of the This hearing shall be recorded.
The Hearing Examiners findings of fact and recommended decision will be

transmitted to the School Board for a closed record review. The Board shall not
accept new information, written or oral, regarding the appeal, and will confine its
review to the Hearing Examiners decision and record from the hearing. Upon
such review, the School Board may either adopt the decision or issue a different
decision based on the facts found by the Hearing Examiner. The Board may also
provide a copy to all parties involved. direction to the Superintendent regarding
organizational or policy improvements it deems necessary based on the issues
identified during the appeal. The Boards decision will be communicated to the
complainant and other parties on or before the thirtieth (30th) calendar day from
the date the District received the appeal. The written decision shall include notice
of the complainants right to appeal to the OfficeOSPI as set forth below. The
appeal decision must also be sent to OSPI.
If the Board has not conducted its review of the Hearing Examiners decision and
issued the Boards final decision within 30 days of the date the appeal was filed,
the Hearing Examiners decision will be considered the final decision of the
SuperintendentDistrict. In such event, however, the Board may still provide
direction to the Superintendent regarding organizational or policy improvements
it deems necessary based on the issues identified during the appeal. The District
will notify the appellant in writing that the Hearing Examiners decision is the
final decision of Public Instructionthe District and shall include notice of the
complainants right to appeal to OSPI as set forth below.
B. Level Two
If a complainant remains aggrieved as a result of the Boardsfinal decision under

a Level One appeal in resolving a complaint, the complainant may appeal to the
Office of the Superintendent of Public InstructionOSPI by filing a written notice
of appeal with the Superintendent of Public InstructionOSPI by the twentieth
(20th) calendar day following the date upon which the complainant received the
written notice of the Boards decision. by the Superintendent or his or her
designee. Such appeal shall be in writing, include a concise statement of the
Boardsparts of the Superintendents decision that is being appealed, and the
relief requested.
FVI. TRAINING AND PREVENTION/INTERVENSION
All District orientation sessions for staffemployees and volunteers shall introduce
the elements of this procedure. District staffemployees and volunteers will be
provided information on recognizing and preventing discrimination and shall be
fully informed of the formal and informal complaint processes and their roles and
responsibilities under this procedure.

Page 5 of 6
VII. RETALIATION/FALSE REPORTING
No employee or volunteer may engage in reprisal or retaliation against a victim,

witness, or other person who brings forward information about an act of
discrimination. Reprisal or retaliation is prohibited and will result in appropriate
discipline.
It is a violation of this procedure to knowingly report false allegations of

discrimination. Person found to knowingly report or corroborate false
allegations will be subject to appropriate discipline.
VIII. OTHER LAWS
Nothing in this procedure is intended to prohibit any complainant from

exercising their rights under any complaint procedure in Federal or State laws.
IX. OTHER DISTRICT POLICIES AND PROCEDURES
Nothing in this procedure is intended to prohibit discipline or remedial action for

inappropriate behaviors that do not rise to the level of discrimination as defined
herein, but which are or may be prohibited by other District rules.
X. NOTICE
Any notice required under this procedure must be provided in a language

understood by the complainant.
Approved: May 2016

Revised: DATE
Cross Reference: 2015; 2020; 2030; 2140; 2150; 5010; Superintendent Procedure 3210SP.A

Page 6 of 6
Photos by Susie Fitzhugh
Recruitment and Hiring Report

Human Resources Vision:
If we
Then
Every student will have effective school

leaders, teachers and support staff to ensure
his or her academic success.
Human Capitals Connection to Destination 2025
The Talent Cycle
Targeted
recruitment
Rigorous selection
Strategic aligned to
retention performance
Supported expectations
by efficient
systems and
processes
and reliable
data
Support aligned to Strategic, best-fit,
performance (PAR) early hires
Assessment of
employee
performance (TPEP)
2018 Recruitment and
Staffing Strategies:
Focus on increasing the diversity of school leader and teacher
candidates Development of the Diversity Hiring Work Group
Hire earlier to increase candidate quality Work with Start of School
team to move hiring timeline up
Rework NeoGov applicant system, purchase the onboarding module
and reduce the time to set up a new hire in the system to better
serve candidates, hiring managers and HR
Dramatically increase the number of Contingency Contracts issued to
teachers
Focus on candidate cultivation to keep candidates engaged during
the hiring process
Expand our social media recruiting presence
Continue implementation of the HR Business Partner Model
Every Student. Every Classroom. Every Day. 5

2017 Recruitment and Staffing
by the Numbers:
Total Applicants for All Jobs (external)* 7,470
Total Unique Applicants for Teaching Positions (external)* 1,762
Total New to District Teachers Hired for 2016-17/2017-18 434/380
Total Teaching Positions Posted for 2016-17 (as of Nov. 1, 2017) 1,023
Teacher Transfers Processed 354
School Leader Positions Posted for 2017-18 (AP and Principals) 85
Total Unique Applicants for School Leader Positions 2016-17 175
Total Substitutes Hired (all classifications) 348
*Nov. 1, 2016 to Nov. 1, 2017
Job and Career Fair Participation
National Alliance of Black School Educators (NABSE) Conference
Seattle University MIT Job Search Workshop
Seattle University - Group Informational Session
University of Washington College of Education Danforth Educational Leadership Program HR Panel
Seattle Public School Early Hiring Career Fair
Seattle University Administrative Candidates Information Session
Pacific Lutheran University Education Job Fair
Western Washington University Communication Sciences Disorders & Education Career Fair
Eastern Washington University Partnership in Employment Career Fair
Seattle University - SpEd Teacher Interviews
Central Washington University Education Career Fair
WSPA Washington Educator Career Fair
City U-Seattle, Everett Teacher Certification Program Job Fair
WSPA Washington Educator Career Fair
University of Washington Special Education Interview Event
University of Washington-Seattle Puget Sound K-12 District Career Exploration & Recruitment Fair
SPU Education Job Fair
Oregon Professional Educator Fair
Michigan State University Teacher & Administrator Career Fair
Minnesota Education Job Fair
SPS Virtual Career Fair

How Applicants Learn About Us
Word of Mouth University Career Center
7% 3% Job Fair
Website (not SPS) 2%
4%
Seattle Public Schools LinkedIn

Website 37%
27%
Seattle Public School

Employee
7%
Other
Search Engine Professional Organization
8%
4% 1%
Contingency Offers by Subject
SpEd
29%
Elementary
44%
Spanish
3%
Social Studies
3%
Science
4%
Physical Education
1% Math
8% ELA ELL
2% 6%
N=158
NEW TEACHER HIRES BY SUBJECT
PE/Health Counselor Librarian
2% 5% 1% Billingual
4%
SpEd CTE
18% 2%
History/S.S.
5%
Math
10%
20%
Reading/LA
6% PK/K/Elem
36%
Science
5%
Spanish
3% Music Art
2%Every1%
Student. Every Classroom. Every Day. 10
Diversity of Teacher Hires
Percent of Diversity Percent of Diversity Percent of Diversity
Hires Hires Hires
2015-16 2016-17 2017-18
17% 21% 21%
83% 79% 79%
Diversity Hires White Hires Diversity Hires White Hires Diversity Hires White Hires
SPSs percentage of diverse teacher hires compared to last year, but increased its percentage
of diversity teacher hires by 4% two years ago.
Source: SAP
Data As Of: 10/6/2016 11
Diversity of Administrator Applicants
TOTAL ADMINISTRATOR
APPLICANTS
Person of
Color
36%
White
64%
PRINCIPAL AP
APPLICANTS APPLICANTS
Person
of Person
Color of
30% Color
White White
40%
70% 60%
Source: NeoGov, self-reported information

Data As Of: 09/06/2017 12
Note: Not all applicants supplied race/ethnicity information
Diversity in Administrator Hires
PLACE HOLDER, WILL UPDATE
Source: NeoGov
Data As Of: 10/4/16 13
2016-17 First Day Teacher Vacancies
HR'S BIG GOAL: FILL ALL VACANCIES IDENTIFIED BY AUG 16
BY THE FIRST DAY OF SCHOOL
Filled by First Day Unfilled by First Day
30
5%
547
95%
Source: Employment Services Vacancy Tracker

Data As Of: 9/6/2017 Every Student. Every Classroom. Every Day. 14
Seattle Public Schools:
Every Student. Every
Classroom. Every Day.
.
SCHOOL BOARD ACTION REPORT
DATE: November 28, 2017
FROM: Dr. Larry Nyland, Superintendent
LEAD STAFF: Andrew Medina, Director Internal Audit and Ethics Officer,
ajmedina@seattleschools.org; Clover Codd, Asst. Superintendent of
Human Resources, clcodd@seattleschools.org; John Cerqui, Deputy
General Counsel, jcerqui@seattleschools.org
For Introduction: January 3, 2018

For Action: January 37, 2018
1. TITLE
Amend Board Policy No. 5250 Reporting Improper Governmental Actions & Protecting
Whistleblowers against Retaliation and adopt Board Procedure 5250BP, Reporting Improper
Governmental Actions & Protecting Whistleblowers against Retaliation and repeal
Superintendent Procedure 5250SP.
2. PURPOSE
This Board Action Report amends a Board Policy and converts Superintendent Procedure
5250SP into a Board Procedure, with edits.
3. RECOMMENDED MOTION
I move that the School Board amend Board Policy No. 5250, (Reporting Improper Government
Actions & Protecting Whistleblowers against Retaliation) adopt Board Procedure 5250BP, and
repeal Superintendent Procedure 5250SP.
4. BACKGROUND INFORMATION
a. Background. A School Board Member requested that Superintendent Procedure 5250SP,

which involves the Ethics Officer/Internal Auditor be turned into a Board Procedure to
ensure greater Board oversight over the Board-supervised employees work. The Board
Policy is being amended to delete the reference to a now no longer applicable
Superintendent Procedure. The procedure is being amended to correctly list the District
Ethics Officer as the first recipient of ethics complaints and amends the procedure to
follow state law on the definition of improper governmental action.
b. Alternatives. Leave as a Superintendent Procedure and/or not make the suggested edits.
Suggested edits are recommended to correctly reflect current practice and state laws.
c. Research. Review of existing state laws and Board policies and procedures.
5. FISCAL IMPACT/REVENUE SOURCE
Fiscal impact to this action will be N/A.

1
The revenue source for this motion is N/A.
Expenditure: One-time Annual Multi-Year N/A
Revenue: One-time Annual Multi-Year N/A
These are existing policies and procedures.
6. COMMUNITY ENGAGEMENT
With guidance from the Districts Community Engagement tool, this action was determined to
merit the following tier of community engagement:
Not applicable
Tier 1: Inform
Tier 2: Consult/Involve
Tier 3: Collaborate
The District will inform staff and families of the applicable policy and procedure updates
through appropriate postings.
7. EQUITY ANALYSIS
Not applied. This change moves an existing procedure from a Superintendent Procedure to a
Board Procedure.
8. STUDENT BENEFIT
The existing policy and procedure provides a venue for reporting improper governmental action
and protects whistleblowers from retaliation.
9. WHY BOARD ACTION IS NECESSARY
Amount of contract initial value or contract amendment exceeds $250,000 (Policy No. 6220)
Amount of grant exceeds $250,000 in a single fiscal year (Policy No. 6114)
Adopting, amending, or repealing a Board policy or procedure
Formally accepting the completion of a public works project and closing out the contract
Legal requirement for the School Board to take action on this matter
Board Policy No. _____, [TITLE], provides the Board shall approve this item
2
Other: _____________________________________________________________________
10. POLICY IMPLICATION
Amends Board Policy No. 5250 and adopts Board Procedure 5250BP; revokes Superintendent
Procedure 5250SP.
11. BOARD COMMITTEE RECOMMENDATION
This motion was discussed at the Audit & Finance Committee meeting on December 11, 2017.
The Committee reviewed the motion and _____________.
12. TIMELINE FOR IMPLEMENTATION
Upon approval of this motion, the policy and procedure will take immediate effect. Thereafter,
the Board Policy and Procedure will be posted to the Board website.
13. ATTACHMENTS
Board Policy 5250, clean (for approval)

Board Policy 5250, redlined (for reference)
Board Procedure 5250BP, clean (for approval)
Board Procedure 5250BP, redlined from 5250SP (for reference)
3
REPORTING IMPROPER Policy No. 5250
GOVERNMENTAL ACTION
AND PROTECTING [Date]
WHISTLEBLOWERS
AGAINST RETALIATION Page 1 of 1
It is the policy of the Seattle School Board (1) to encourage the reporting by its
employees of improper governmental action taken by District officers or
employees and (2) to protect employees who have reported improper
governmental actions in accordance with this policy from retaliation.
Adopted: July 3, 2013

Revised: [DATE]
Cross Reference: Board Procedure 5250BP
Related Superintendent Procedure:
Previous Policies: F09.00
Legal References: Chapter 42.41 RCW Local Government Whistleblower Protection
Management Resources:
REPORTING IMPROPER Policy No. 5250
GOVERNMENTAL ACTION
AND PROTECTING July 3, 2013[Date] Formatted: Font: 13 pt
WHISTLEBLOWERS
AGAINST RETALIATION Page 1 of 21
It is the policy of the Seattle School Board (1) to encourage the reporting by its
employees of improper governmental action taken by dDistrict officers or
employees, and (2) to protect employees who have reported improper
governmental actions in accordance with this policy from retaliation.
The Superintendent is granted the authority to develop procedures to implement

this policy.
Adopted: July 3, 2013

Revised: [DATE]
Cross Reference: Board Procedure 5250BP
Related Superintendent Procedure:
5250SP
Previous Policies: F09.00
Legal References: Chapter 42.41 RCW Local Government Whistleblower Protection
Management Resources:
Board Procedure 5250BP
Reporting Improper Governmental Actions and
Protecting Whistleblowers Against Retaliation
I. INTRODUCTION
It is in the public interest to encourage District employees to report instances of

improper governmental action in order to give the District the opportunity to
take corrective action. The most effective way to encourage public employees to
report improper governmental action is to provide an effective whistleblower
protection program that includes a clear reporting process and effective
protection from retaliation. This procedure is intended to maintain an effective
District whistleblower program that meets the intent of Chapter 42.41 RCW,
Local Government Whistleblower Protection.
II. SUMMARY
This procedure:
Explains how, when, and to whom employees should report concerns about
improper governmental actions by District officials or employees;
Provides for the thorough and impartial investigation of those reports and
for the communication of the results to the reporting employee and to those
District officials or employees who have authority to take appropriate
corrective action;
Prohibits retaliation against employees who in good faith make such reports
or cooperate in the investigation of those reports and informs them how to
file a complaint if they believe retaliation has occurred;
Provides for the thorough and independent investigation of retaliation
complaints and for the communication of the results to the complaining
employee and to those District officials or employees who have authority to
remedy retaliation found in those investigations; and,
Explains how an employee who is not satisfied with the District's response
to a retaliation complaint may request a hearing to adjudicate their
complaint.
III. DEFINITIONS
The following defined terms are used in the Procedure. (Defined terms are
capitalized when they are used in this Procedure).
A. Adverse change means an involuntary change in an employees terms
and conditions of employment. It includes, but is not limited to, denial of
adequate employees to perform duties; frequent employee changes;
frequent and undesirable office changes or changes in the physical location
Board Procedure 5250BP Page 1 of 7

of the employees workplace or a change in the basic nature of the
employees job; refusal to assign meaningful work; unsubstantiated letters
of reprimand or unsatisfactory performance evaluations; demotion;
reduction in pay; denial of promotion, transfer or reassignment;
suspension or dismissal or other disciplinary action; a supervisor or
superior behaving in or encouraging coworkers to behave in a hostile
manner toward the employee; or any other significant action that is
inconsistent compared to actions taken before the employee engaged in
conduct protected by this procedure or compared to other employees who
have not engaged in conduct protected by this procedure.
B. District Employee or Employee means every individual who is, or was
at the time the relevant actions were taken, appointed to a permanent,
temporary, or intermittent position of employment with the District;
C. District Investigator means a District employee or contractor authorized
to conduct an investigation under this procedure.
D. District Official means a member of the District Board of Directors;
E. "Ethics Officer" means the District's designated Ethics Officer and his or
her authorized staff (currently the Ethics Officer);
F. Good Faith means having a reasonable basis to believe the information
provided is accurate;
G. Gross Waste of Public Funds or Resources means:
1) To spend or use District funds or resources, or to allow the use of
District funds or resources, in a manner grossly deviating from the
standard of care or competence that a reasonable person would
observe in the same situation; or,
2) The non-collection of a debt or other obligation owed the District
when the non-collection is done in a manner grossly deviating from
the standard of care or competence that a reasonable person would
observe in the same situation.
H. "Improper Governmental Action" means any action by a District official or
employee undertaken in the performance of official duties, whether or not
the action is within the scope of employment, that:
1) Violates any federal, state, or local statute or rule;
2) Is an abuse of authority;
3) Is of substantial and specific danger to the public health or safety;
or,
4) Results in a Gross Waste of Public Funds or Resources.
Improper Governmental Action" excludes personnel matters, including

but not limited to, employee grievances, complaints, appointments,
promotions, transfers, assignments, reassignments, reinstatements,
restorations, reemployments, performance evaluations, reductions in pay,
dismissals, suspensions, demotions, reprimands, or alleged violations of
collective bargaining civil service laws, or collective bargaining agreements
(CBA).
I. Retaliate" and "Retaliation" each mean to make, or use ones authority to
make, an Adverse Change in an Employee's terms or conditions of
employment if one of the following employee actions was a contributing
factor in the Districts decision to make the Adverse Change:
The employee has in Good Faith, or is perceived to have:

1) Timely reported under this procedure an Improper Governmental
Action by another employee or District official;
2) Co-operated in an investigation conducted under this procedure;
3) Testified in a proceeding resulting from an investigation conducted
under this procedure; or,
4) Provided information about an Improper Governmental Action to
someone outside the District:
i. at least 60 days after the District Investigator or the Ethics
Officer has issued an investigative report finding that an
Improper Governmental Action occurred; or,
ii. if no investigative report has yet been issued, at least 120
days after the original report of an Improper Governmental
Action was filed.
J. Superintendent means the Superintendent of the District or his or her
designee.
IV. CONFIDENTIALITY PROVISIONS
A. Anonymous Reports of Improper Governmental Action. The District and

the Ethics Officer shall accept and, to the extent practicable, investigate
anonymous reports of Improper Governmental Action.
B. Identity of a Reporting Employee. A District Investigator and the Ethics
Officer shall not disclose the identity of an employee who reported an
Improper Governmental Action unless the disclosure is required by law or
the employee authorizes the disclosure in writing.
C. Identity of Witnesses. During the pendency of an Improper Governmental
Action or Retaliation investigation, a District Investigator and the Ethics
Officer shall make their best efforts to not disclose the identity of a witness
who requests confidentiality unless the disclosure is required by law or the
witness authorizes the disclosure.
V. PROCEDURES FOR REPORTING IMPROPER GOVERNMENTAL

ACTION
A. Where to Report: A District Employee who becomes aware of an Improper

Governmental Action:
1) Is encouraged to report such actions first to their supervisor or to a
management employee in their chain of command;
2) May report such actions directly to the District Human Resources
(HR) Department or to the Ethics Officer;
3) May, if the employee reasonably believes that a crime is about to be
committed, report such actions directly to any law enforcement
agency; and,
4) May, if the employee reasonably believes emergency circumstances
exist that if not immediately changed may cause damage to persons
or property, report such actions directly to an appropriate
government agency or other person with the authority to address
such emergencies. This includes appropriate reporting to Child
Protective Services. Emergency circumstances under this

subsection do not include when prompt attention and reporting by
the employee could have avoided the perceived emergency.
B. When to Report: In order to be timely, a report of Improper Governmental
Action must be filed within one (1) year after the occurrence of the alleged
improper action, or within one (1) year after a reasonable person similarly
situated to the reporting employee would have become aware of the action.
The District or the Ethics Officer may investigate an untimely filed report
if they determine that doing so is in the public interest.
VI. INVESTIGATIONS OF IMPROPER GOVERNMENTAL ACTIONS
A. The District shall investigate, or cause to be investigated, reports of

conduct that, if true, would constitute an Improper Governmental Action.
District supervisors or other management employees shall, upon receiving
such a report, take prompt action to assist the District in properly
investigating the report. The investigation may be conducted by a District
Investigator or by the Ethics Officer.
B. Ethics Officer Investigations.
1) The Ethics Officer may investigate reports of Improper
Governmental Action either filed with or referred to the Ethics
Officer. The Ethics Officer shall endeavor to complete the
investigation within ninety (90) days.
2) The Ethics Officer may also refer such reports to District
management or to another governmental agency that has
jurisdiction to investigate such matters.
3) The Ethics Officer may close an investigation if he or she
determines that no further action is warranted and shall notify the
District and the reporting employee.
VII. REPORTS OF INVESTIGATIONS OF IMPROPER GOVERNMENTAL

ACTIONS
A. The District investigator or the Ethics Officer shall, upon completing an

investigation, issue a report summarizing the facts and determining
whether an Improper Governmental Action occurred. The District
Investigator or the Ethics Officer may submit a draft report for review and
comment prior to issuing a final report.
B. A copy of the final report:
1) Shall be provided to the reporting employee, the appropriate
Assistant Superintendent, and the District General Counsel; and,
2) May be provided to the Superintendent and/or the School Board
President.
C. District Response: The Ethics Officer may request that the District
respond to the investigative report. If the Ethics Officer determines that
the Districts response is inadequate, the Ethics Officer shall report that
determination to the Superintendent and to the School Board.
VIII. RETALIATION PROHIBITED

It is a violation of this procedure for any District Official or employee to Retaliate
against any Employee.
IX. RETALIATION COMPLAINTS
A. When to File. In order to be timely, an employees Retaliation complaint

must be filed within 180 days after the Adverse Change alleged to
constitute Retaliation occurred, or within 180 days after a reasonable
person similarly situated to the employee should have become aware that
the Adverse Change occurred.
B. Where to File: The complaint shall be filed with the Ethics Officer or the
Assistant Superintendent for Human Resources. Complaints filed with the
Assistant Superintendent for Human Resources shall be forwarded to the
Ethics Officer within five (5) business days.
C. Contents of the Complaint. The complaint shall identify in writing:
1) The Adverse Change(s) alleged to constitute Retaliation and the
date(s) it occurred;
2) The District Official(s), or Employee(s) who made the Adverse
Change or Changes;
3) The employees original report of an Improper Governmental
Action or other conduct that qualifies the employee for
nonretaliation protection under this procedure; and,
4) If the original report was not made in writing to the Ethics Officer
or Assistant Superintendent for Human Resources, appropriate
independent evidence that the employee made such a report on a
timely basis.
X. RETALIATION COMPLAINTS INVESTIGATIONS
A. The Ethics Officer shall investigate all timely retaliation complaints

alleging facts that, if true, would constitute Retaliation in violation of this
procedure. The Ethics Officer shall endeavor to complete the investigation
within ninety (90) days.
B. The Ethics Officer shall notify the Assistant Superintendent for Human
Resources of the name(s) of any employee(s) alleged to be responsible for
retaliatory activity and the Assistant Superintendent for Human Resources
shall notify such employee(s) within a reasonable time of the existence of
the investigation and the allegations made, which shall not be more than
twenty-one (21) days after the commencement of the investigation.
C. The Ethics Officer may refer a complaint to District management, through
the General Counsels office, at the discretion of the Ethics Officer. The
Ethics Officer will not divulge the identity of the Cooperating Employee
without a written waiver of confidentiality by the employee. The
responsible department head shall respond to the Ethics Officer within
ninety (90) days, including identification of any appropriate corrective
action.
XI. RETALIATION COMPLAINTS INVESTIGATION REPORTS

A. The Ethics Officer shall issue a written report summarizing the facts and
determining whether Retaliation occurred. The Ethics Officer may submit
a draft report for review and comment prior to issuing the final report.
B. If the final report finds no retaliation occurred, the Ethics Officer shall
dismiss the complaint and inform the District, the complaining employee
and any employee alleged to have engaged in retaliation.
C. If the final report finds retaliation occurred, the Ethics Officers report:
1) Shall summarize the facts upon which the finding is based;
2) May identify any District employee(s) the Ethics Officer found
responsible for retaliation;
3) May recommend District action to address the retaliation;
4) Shall be provided to the complaining employee, any employee
found to be responsible for retaliation, the appropriate Assistant
Superintendent, Superintendent, and the District General Counsel;
and,
President.
XII. DISTRICT RESPONSE TO REPORT FINDING RETALIATION
If the Ethics Officer finds retaliation in violation of this procedure, the Assistant
Superintendent(s) for the department(s) involved shall respond to the Ethics
Officer and complaining employee in writing not more than 30 days after the
final report is issued:
1) Describing the actions the District will take to correct the
retaliation; or,
2) Notifying the Ethics Officer that the matter has been resolved with
the complaining employee.
XIII. EMPLOYEE'S APPEAL, HEARING, AND REMEDIES
A. A complaining employee or an employee found responsible for retaliation,

who is dissatisfied with the Ethics Officers report or the District's
response may submit a written request for an appeal hearing before the
Deputy Superintendent.
B. In order to be timely, a written request must be sent to the District General
Counsel not more than thirty (30) calendar days after:
1) The Ethics Officer issues a report finding no retaliation; or,
2) The response in paragraph 12 is provided or the deadline for doing
so has passed. Such written request shall specify the alleged
retaliatory action and the relief requested.
C. The Deputy Superintendent shall convene an appeal hearing within thirty
(30) days of receipt of the written request, at which time the complaining
employee and any employee found responsible for retaliation shall be
permitted to make written and oral presentations. Relief that may be
granted is set forth in RCW 42.41.040(7). Any disciplinary action against
an employee found to have been responsible for retaliation shall be
addressed through separate procedures, including CBAs, if appropriate.
The Deputy Superintendent shall issue a written decision not later than
thirty (30) days after the completion of the hearing.

D. A complaining employee or an employee found responsible for retaliation
who is dissatisfied with the decision of the Deputy Superintendent may
request an administrative hearing before the state office of administrative
hearings pursuant to RCW 42.41.040 to establish that a retaliatory action
occurred and to obtain appropriate relief as defined in RCW 42.41.040(7).
In order to be timely, a written request must be sent to the District General
Counsel not more than thirty (30) calendar days after receipt of the
decision of the Deputy Superintendent. Within fifteen (15) working days
of receipt of a timely request for a hearing, the District shall apply to the
state office of administrative hearings for an adjudicative proceeding
before an administrative law judge as provided in RCW 42.41.040.
XIV. INTIMIDATION PROHIBITED
It is a violation of this procedure for any District Official or Employee to use his
or her official authority or influence, directly or indirectly, to threaten,
intimidate, or coerce an employee for the purpose of interfering with that
employee's right to report or disclose information concerning an Improper
Governmental Action under this procedure.
XV. RELATIONSHIP TO COLLECTIVE BARGAINING
Nothing in this procedure is intended to diminish existing employee rights under

any CBA.
Approved: July 2013 as Superintendent Procedure 5250SP

Revised: DATE
Cross Reference: Policy No. 5250

Superintendent Board Procedure 5250SBP
Reporting Improper Governmental Actions and
Protecting Whistleblowers Against Retaliation
Approved by: Date:
Dr. Larry Nyland, Superintendent
1. Purpose
I. INTRODUCTION
It is in the public interest to encourage District employees to report instances of

improper governmental action in order to give the District the opportunity to
take corrective action. The most effective way to encourage public employees to
report improper governmental action is to provide an effective whistleblower
protection program that includes a clear reporting process and effective
protection from retaliation. This procedure is intended to maintain an effective
District whistleblower program that meets the intent of Chapter 42.41 RCW,
Local Government Whistleblower Protection.
II. SUMMARY
This procedure:
Explains how, when, and to whom employees should report concerns about
improper governmental actions by District officials or employees;
Provides for the thorough and impartial investigation of those reports, and
for the communication of the results to the reporting employee and to those
District officials or employees who have authority to take appropriate
corrective action;
Prohibits retaliation against employees who in good faith make such reports
or cooperate in the investigation of those reports and informs them how to
file a complaint if they believe retaliation has occurred;
Provides for the thorough and independent investigation of retaliation
complaints and for the communication of the results to the complaining
employee and to those District officials or employees who have authority to
remedy retaliation found in those investigations; and,
Explains how an employee who is not satisfied with the District's response
to a retaliation complaint may request a hearing to adjudicate their
complaint.
III. DEFINITIONS
The following defined terms are used in the Procedure. (Defined terms are
capitalized when they are used in this Procedure).
A. Adverse change means an involuntary change in an employees terms
and conditions of employment. It includes, but is not limited to:, denial of
Superintendent Board Procedure 5250SBP Page 1 of 7

adequate staffemployees to perform duties; frequent staffemployee
changes; frequent and undesirable office changes or changes in the
physical location of the employees workplace or a change in the basic
nature of the employees job,; refusal to assign meaningful work;
unsubstantiated letters of reprimand or unsatisfactory performance
evaluations; demotion,; reduction in pay; denial of promotion, transfer or
reassignment; suspension or dismissal or other disciplinary action; a
supervisor or superior behaving in or encouraging coworkers to behave in
a hostile manner toward the employee; or any other significant action that
is inconsistent compared to actions taken before the employee engaged in
conduct protected by this procedure, or compared to other employees who
have not engaged in conduct protected by this procedure.
B. District Employee or Employee means every individual who is, or was
at the time the relevant actions were taken, appointed to a permanent,
temporary, or intermittent position of employment with the District;
C. District Investigator means a District employee or contractor authorized
to conduct an investigation under this procedure.
D. District Official means a member of the Seattle School District Board of
Directors;
E. "Ethics Officer" means the District's designated Ethics Officer and his or
her authorized staff (currently the Executive Director of the Seattle Ethics
and Elections CommissionEthics Officer);
F. Good Faith means having a reasonable basis to believe the information
provided is accurate;
G. Gross Waste of Public Funds or Resources means:
1) To spend or use District funds or resources, or to allow the use of
District funds or resources, in a manner grossly deviating from the
standard of care or competence that a reasonable person would
observe in the same situation; or,
2) The non-collection of a debt or other obligation owed the District
when the non-collection is done in a manner grossly deviating from
the standard of care or competence that a reasonable person would
observe in the same situation.
H. "Improper Governmental Action" means any action by a District official or
employee undertaken in the performance of official duties, whether or not
the action is within the scope of employment, that:
1) Violates any federal, state, or local statute or rule, or School Board
Policy or Superintendents procedure;
2) Is an abuse of authority;
3) Creates aIs of substantial and specific danger or a risk of serious
injury, illness, peril, or loss, to which the exposure of District
students, staff or the public is a gross deviation from the standard
of care or competence that a reasonable person would observe in
the same situationhealth or safety; or,
4) Results in a Gross Waste of Public Funds or Resources.
Improper Governmental Action" excludes personnel matters, including

but not limited to:, employee grievances, complaints, appointments,
promotions, transfers, assignments, reassignments, reinstatements,
restorations, reemployments, performance evaluations, reductions in pay,

dismissals, suspensions, demotions, reprimands, or alleged violations of
collective bargaining civil service laws, or collective bargaining
agreements. (CBA).
I. Retaliate" and "Retaliation" each mean to make, or use ones authority to
make, an Adverse Change in an Employee's terms or conditions of
employment if one of the following employee actions was a contributing
factor in the Districts decision to make the Adverse Change:
The employee has in Good Faith, or is perceived to have:
1) Timely reported under this procedure an Improper Governmental
Action by another employee or District official;
2) Co-operated in an investigation conducted under this procedure;
3) Testified in a proceeding resulting from an investigation conducted
under this procedure; or,
4) Provided information about an Improper Governmental Action to
someone outside the District:
i. at least 60 days after the District Investigator or the Ethics
Officer has issued an investigative report finding that an
Improper Governmental Action occurred; or,
ii. if no investigative report has yet been issued, at least 120
days after the original report of an Improper Governmental
Action was filed.
J. Superintendent means the Superintendent of Seattle Public Schools the
District or his or her designee.
IV. CONFIDENTIALITY PROVISIONS
A. Anonymous Reports of Improper Governmental Action. The District and

the Ethics Officer shall accept and, to the extent practicable, investigate
anonymous reports of Improper Governmental Action.
B. Identity of a Reporting Employee. A District Investigator and the Ethics
Officer shall not disclose the identity of an employee who reported an
Improper Governmental Action unless the disclosure is required by law or
the employee authorizes the disclosure in writing.
C. Identity of Witnesses. During the pendency of an Improper Governmental
Action or Retaliation investigation, a District Investigator and the Ethics
Officer shall make their best efforts to not disclose the identity of a witness
who requests confidentiality unless the disclosure is required by law or the
witness authorizes the disclosure.
V. PROCEDURES FOR REPORTING IMPROPER GOVERNMENTAL

ACTION
A. Where to Report: A District Employee who becomes aware of an Improper

Governmental Action:
1) Is encouraged to report such actions first to their supervisor or to a
management employee in their chain of command;
2) May report such actions directly to the District Human Resources
(HR) Department or to the Ethics Officer;

3) May, if the employee reasonably believes that a crime is about to be
committed, report such actions directly to any law enforcement
agency; and,
4) May, if the employee reasonably believes emergency circumstances
exist that if not immediately changed may cause damage to persons
or property, report such actions directly to an appropriate
government agency or other person with the authority to address
such emergencies. This includes appropriate reporting to Child
Protective Services. Emergency circumstances under this
subsection do not include when prompt attention and reporting by
the employee could have avoided the perceived emergency.
B. When to Report: In order to be timely, a report of Improper Governmental
Action must be filed within one (1) year after the occurrence of the alleged
improper action, or within one (1) year after a reasonable person similarly
situated to the reporting employee would have become aware of the action.
The District or the Ethics Officer may investigate an untimely filed report
if they determine that doing so is in the public interest.
VI. INVESTIGATIONS OF IMPROPER GOVERNMENTAL ACTIONS
A. The District shall investigate, or cause to be investigated, reports of

conduct that, if true, would constitute an Improper Governmental Action.
District supervisors or other management employees shall, upon receiving
such a report, take prompt action to assist the District in properly
investigating the report. The investigation may be conducted by a District
Investigator or by the Ethics Officer.
B. Ethics Officer Investigations.
1) The Ethics Officer may investigate reports of Improper
Governmental Action either filed with or referred to the Ethics
Officer. The Ethics Officer shall endeavor to complete the
investigation within ninety (90) days.
2) The Ethics Officer may also refer such reports to District
management or to another governmental agency that has
jurisdiction to investigate such matters.
3) The Ethics Officer may close an investigation if he or she
determines that no further action is warranted, and shall notify the
District and the reporting employee.
VII. REPORTS OF INVESTIGATIONS OF IMPROPER GOVERNMENTAL

ACTIONS
A. The District investigator or the Ethics Officer shall, upon completing an

investigation, issue a report summarizing the facts and determining
whether an Improper Governmental Action occurred. The District
Investigator or the Ethics Officer may submit a draft report for review and
comment prior to issuing a final report.
B. A copy of the final report:
1) Shall be provided to the reporting employee, the appropriate
Assistant Superintendent, and the District General Counsel; and,

President.
C. District Response: The Ethics Officer may request that the District
respond to the investigative report. If the Ethics Officer determines that
the Districts response is inadequate, the Ethics Officer shall report that
determination to the Superintendent and to the School Board.
VIII. RETALIATION PROHIBITED
It is a violation of this procedure for any District Official or Employeeemployee to

Retaliate against any Employee.
IX. RETALIATION COMPLAINTS
A. When to File. In order to be timely, an employees Retaliation complaint

must be filed within 180 days after the Adverse Change alleged to
constitute Retaliation occurred, or within 180 days after a reasonable
person similarly situated to the employee should have become aware that
the Adverse Change occurred.
B. Where to File: The complaint shall be filed with the Ethics Officer or the
Assistant Superintendent for Human Resources. Complaints filed with
the Assistant Superintendent for Human Resources shall be forwarded to
the Ethics Officer within five (5) business days.
C. Contents of the Complaint. The complaint shall identify in writing:
1) The Adverse Change(s) alleged to constitute Retaliation and the
date(s) it occurred;
2) The District Official(s)), or Employee(s) who made the Adverse
Change or Changes;
3) The employees original report of an Improper Governmental
Action, or other conduct that qualifies the employee for anti-
retaliationnonretaliation protection under this procedure; and,
4) If the original report was not made in writing to the Ethics Officer
or Assistant Superintendent for Human Resources, appropriate
independent evidence that the employee made such a report on a
timely basis.
X. RETALIATION COMPLAINTS INVESTIGATIONS
A. The Ethics Officer shall investigate all timely retaliation complaints

alleging facts that, if true, would constitute Retaliation in violation of this
procedure. The Ethics Officer shall endeavor to complete the investigation
within ninety (90) days.
B. The Ethics Officer shall notify the Assistant Superintendent for Human
Resources of the name(s) of any employee(s) alleged to be responsible for
retaliatory activity, and the Assistant Superintendent for Human
Resources shall notify such employee(s) within a reasonable time of the
existence of the investigation and the allegations made, which shall not be
more than twenty-one (21) days after the commencement of the
investigation.

C. The Ethics Officer may refer a complaint to District management, through
the General Counsels office, at the discretion of the Ethics Officer. The
Ethics Officer will not divulge the identity of the Cooperating Employee
without a written waiver of confidentiality by the employee. The
responsible department head shall respond to the Ethics Officer within
ninety (90) days, including identification of any appropriate corrective
action.
XI. RETALIATION COMPLAINTS INVESTIGATION REPORTS
A. The Ethics Officer shall issue a written report summarizing the facts and
determining whether Retaliation occurred. The Ethics Officer may submit
a draft report for review and comment prior to issuing the final report.
B. If the final report finds no retaliation occurred, the Ethics Officer shall
dismiss the complaint and inform the District, the complaining employee
and any employee alleged to have engaged in retaliation.
C. If the final report finds retaliation occurred, the Ethics Officers report:
1) Shall summarize the facts upon which the finding is based;
2) May identify any District employee or employees(s) the Ethics
Officer found responsible for retaliation;
3) May recommend District action to address the retaliation;
4) Shall be provided to the complaining employee, any employee
found to be responsible for retaliation, the appropriate Assistant
Superintendent, Superintendent, and the District General Counsel;
and,
President.
XII. DISTRICT RESPONSE TO REPORT FINDING RETALIATION
If the Ethics Officer finds retaliation in violation of this procedure, the Assistant
Superintendent (s) for the department(s) involved shall respond to the Ethics
Officer and complaining employee in writing not more than 30 days after the
final report is issued:
1) Describing the actions the District will take to correct the
retaliation; or,
2) Notifying the Ethics Officer that the matter has been resolved with
the complaining employee.
XIII. EMPLOYEE'S APPEAL, HEARING, AND REMEDIES
A. A complaining employee, or an employee found responsible for retaliation,

who is dissatisfied with the Ethics Officers report or the District's
response may submit a written request for an appeal hearing before the
Superintendent (or the Deputy Superintendent if designated by the
Superintendent)..
B. In order to be timely, a written request must be sent to the District General
Counsel not more than thirty (30) calendar days after:
1) The Ethics Officer issues a report finding no retaliation; or,

2) The response in paragraph 12 is provided or the deadline for doing
so has passed. Such written request shall specify the alleged
retaliatory action and the relief requested.
C. The Deputy Superintendent shall convene an appeal hearing within thirty
(30) days of receipt of the written request, at which time the complaining
employee and any employee found responsible for retaliation shall be
permitted to make written and oral presentations. Relief that may be
granted is set forth in RCW 42.41.040(7). Any disciplinary action against
an employee found to have been responsible for retaliation shall be
addressed through separate procedures, including collective bargaining
agreementsCBAs, if appropriate. The Deputy Superintendent shall issue a
written decision not later than 20thirty (30) days after the completion of
the hearing.
D. A complaining employee or an employee found responsible for retaliation
who is dissatisfied with the decision of the Deputy Superintendent may
request an administrative hearing before the state office of administrative
hearings pursuant to RCW 42.41.040 to establish that a retaliatory action
occurred and to obtain appropriate relief as defined in RCW 42.41.040(7).
In order to be timely, a written request must be sent to the District General
Counsel not more than thirty (30) calendar days after receipt of the
decision of the Deputy Superintendent. Within fifteen (15) working days
of receipt of a timely request for a hearing, the District shall apply to the
state office of administrative hearings for an adjudicative proceeding
before an administrative law judge as provided in RCW 42.41.040.
XIV. INTIMIDATION PROHIBITED
It is a violation of this procedure for any District Official or Employee to use his
or her official authority or influence, directly or indirectly, to threaten,
intimidate, or coerce an employee for the purpose of interfering with that
employee's right to report or disclose information concerning an Improper
Governmental Action under this procedure.
XV. RELATIONSHIP TO COLLECTIVE BARGAINING
Nothing in this procedure is intended to diminish existing employee rights under

any collective bargaining agreementCBA.
Approved: July 2013 as Superintendent Procedure 5250SP

Revised: DATE
Cross Reference: Policy No. 5250

SCHOOL BOARD ACTION REPORT
DATE: November 27, 2017
FROM: Executive Committee of the Board
LEAD STAFF: JoLynn Berge, Assistant Superintendent for Business & Finance,
jdberge@seattleschools.org
For Introduction: January 3, 2018

For Action: January 17, 2018
1. TITLE
Amend Superintendent 2017-18 SMART Goal

2. PURPOSE
This action would change language in SMART goal 3 from Program Review to Program
Summary
3. RECOMMENDED MOTION
I move that the School Board:

1) Amend the Superintendent 2017-18 SMART, as attached to the Board Action Report.
4. BACKGROUND INFORMATION
a. Background:
Board directors have asked for a change in language to better reflect what these
documents represent. Directors stated the term review implied a more comprehensive
document than was intended and that summary would better describe what these
documents are.
b. Alternatives: The Board could choose to leave the language as Program Review.
c. Research: N/A
5. FISCAL IMPACT/REVENUE SOURCE
No fiscal impact.
The revenue source for this motion is general fund.
Expenditure: One-time Annual Multi-Year N/A
Revenue: One-time Annual Multi-Year N/A
6. COMMUNITY ENGAGEMENT
Not applicable
1
Tier 1: Inform
Tier 2: Consult/Involve
Tier 3: Collaborate
7. EQUITY ANALYSIS
Not applicable.
8. STUDENT BENEFIT
This is a technical language change only.
9. WHY BOARD ACTION IS NECESSARY
Amount of contract initial value or contract amendment exceeds $250,000 (Policy No. 6220)
Amount of grant exceeds $250,000 in a single fiscal year (Policy No. 6114)
Adopting, amending, or repealing a Board policy
Formally accepting the completion of a public works project and closing out the contract
Legal requirement for the School Board to take action on this matter
Board Policy No. 1630, Evaluation of the Superintendent, provides the Board establishes the
evaluative criteria for evaluating the performance of the Superintendent. Therefore, Board action
is required.
Other: Requested language change by directors.
10. POLICY IMPLICATION
None.
11. BOARD COMMITTEE RECOMMENDATION
The 2017-18 Superintendent SMART Goals were discussed at work sessions on March 22, 2017
and April 18, 2017. The draft goals and rubrics attached to this motion are based on feedback
from those meetings.
This amendment was discussed at the Audit & Finance Committee meeting on November 6,
2017. The Committee reviewed the documents and suggested edits. This motion was discussed
again at the Audit and Finance Committee meeting on December 11, 2017. The committee
reviewed the motion and _______________________________________________.
2
12. TIMELINE FOR IMPLEMENTATION
Immediate upon approval.
13. ATTACHMENTS
2017-18 Superintendent Evaluation SMART Goal 3 & Rubrics (for reference), showing
proposed language change.
3
Goal 3: Budget - By May 31, 2018, the district will continue to conduct budget community engagement activities and analysis to
SMART Goal #3 inform the 18-19 budget. The district will continue an analysis and comparison of costs and benefits of major activities, initiatives
and programs including looking for efficiencies within.
SPS projects a significant budget deficit for school year 2018-19. Unless significant funding is received from the legislature, we will be turning
over every rock looking for ways to reduce costs. Currently 2018-19 school year looks to have a major budget shortfall of $50+ million. One time
reserves have already been used. A budget deficit of this size will impact school and central office staffing, thus either additional state funding
Problem Statement will need to be received, or costs will need to be reduced. Additionally, if budget information is not adequately communicated to our
stakeholders, SPS will lose their support in communicating its budget situation to others and an informed public that understands the difficult
decisions that must be made creates a stronger relationship between SPS and its stakeholders.
Baseline, June 2017 Basic
Target, June 2018 Basic* (working toward proficient, dependent on budget)
Committee C&I Committee
WORST BEST
Low Red High Red Low Yellow High Yellow Low Green High Green
Key Organizational Behaviors

Distinguished (all of the elements of
Unsatisfactory Basic Proficient (all of the elements of Basic
Proficient plus)
plus)
______ Fails to fulfill the
Program Review Activities, initiatives and programs for which analysis is 20 one pagers, in total are complete by 40 one pagers, in total are complete by Aug 1.
Summary responsibilities desired are outlined. For each program an information one August 1.
identified as pager is developed that includes basic information about the Evidence/Outcome Measures: 40 one pagers
basic. program, including FTEs, total expenditures, locations, etc. Evidence/Outcome Measures: 20 one
Ten initial drafts completed by August 1. pagers
Evidence/Outcome Measures: List of activities and program

is developed. Ten one pagers.
Community Fails to fulfill the Distributes revenue and expenditures of SPS budget to Meetings are held with labor partners, More than three parent/community meetings
Engagement responsibilities internal and external stakeholders community based organizations and at about the budget are held. Two "high-level
identified as least three parent meetings where the overview" budget sessions are held. Monthly
basic. Evidence/Outcome Measures: Meeting dates/meeting budget situation for 18-19 is discussed WSS committee meetings are held.
materials. and feedback is requested. The
Community Engagement Toolkit is used Evidence/Outcome Measures: Meeting
to determine the level of stakeholder dates/meeting materials/feedback is
involvement. Budget presentations are gathered.
made at LLD days, upon request. WSS
Committee meetings are held.
Evidence/Outcome Measures: Meeting

dates/meeting materials/feedback is
gathered.
Distinguished (all of the elements of
Unsatisfactory Basic Proficient (all of the elements of Basic
Proficient plus)
plus)
Budget Options Fails to fulfill the Develops budget options to reflect changes in levy and Completes analysis after each budget is Analysis of conference budget is completed
responsibilities compensation policy by the legislature. The Race and Equity released (Gov/Senate/House) to within 3 days of release. Lists of
identified as Tool is used in the development of all budget options. provide feedback to legislative programs/activities, etc. will be developed by
basic. members. August 1st and will inform the options
Evidence/Outcome Measures: Budget option documents. developed.
Evidence/Outcome Measures: Analysis
is completed. Evidence/Outcome Measures: Analysis is
completed.
2 FINAL
Seattle School District No. 1
Monthly Financial Report
September, 2017
Table of Contents
Financial Highlights 1
Enrollment Data 2
General Fund Rev & Exp Trending Graph 3
General Fund Revenue & Expenditure YTD YtoY Comparison 4
Combined Statement of Revenues, Expenditures and

Changes in Fund Balances 5
Combined Statement of Financial Condition 6
Budget Status Reports 7

General Fund 7a
Capital Projects Fund 7b
Debt Service Fund 7c
Associated Student Body Fund 7d
Statements of Financial Condition (Comparative) 8

General Fund 8a
Capital Projects Fund 8b
Debt Service Fund 8c
Associated Student Body Fund 8d
General Fund - Cash Balance & Investment Earnings Trending 9
Capital Fund Analysis by Program 10
ASB Revenue and Fund Balance Trending Graph 11
Community Schools Fund Report 12
Long Term Debt 13
Head Start Program Budget to Actual Expenditures 14
In compliance with WAC 392-123-110; 115 and 120.

Seattle School District #1
Financial Statements
September 2017
Fund Balances General Capital ASB Debt Private/

Trust
Beginning FY $94,000,760 $27,054,693 $3,595,430 $1,308,647 $2,236,618
Change YTD (7,928,453) 6,497,450 539,765 469 3,393
Total Fund Balance $86,072,307 $33,552,143 $4,135,195 $1,309,116 $2,240,011
General Fund
For September 2017, the ending fund balance is $86.1M. This compares to $68.1M for September 2016.
September enrollment of 52,494 is less than adopted budget for 2017-2018 by 732 FTE. Revenues are $48.6
YTD, compared to $42.7 last year (see Pg. 4). State revenues of $42.7M are up approximately $4.1M over the
previous year, reflecting increased state funding. Expenditures of $56.5M are up about $3.8M over the previous
year due primarily to increased staff expenses, as well as transportation expenditures (see Pg. 4).
Capital Projects Fund

The Capital Projects Fund balance is $33.6M compared to $46.8M in the prior year. Fund balance is comprised
primarily of BEX IV ($49.2M), BTA III $50.6M, BTA IV $8.6M, and Other Programs $17.4M. Revenues are
$9.6, consisting primarily of state match on BEX IV and property taxes earnings from the BEX IV levy $1.7M,
and BTA IV levy $1.2M. Expenditures of $3.1M are comprised principally of BEX IV $2.0M and BTA IV
$1.0M (see Pg. 10).
Debt Service Fund

At September 2017, the fund balance is $1.3M. Fund balance is restricted for payments of the principal and
interest related to the 2010 refunding bond.
Associated Student Body

The Associated Student Body Funds represent monies raised by student groups for cultural, athletic,
recreational, and/or social purposes. Fund balance at September 2017 is $4.1M compare to $4.1M as of
September 2016 (see Pg. 11). YTD Revenue is $587K, and Expenditures are $47.5K.
Private/Trust
The Trust Fund accounts are monies donated to the District for private purposes, primarily scholarships, and are
governed by individual agreements. Fund balance at September 2017 is $2.2M compared to $1.9M as of
September 2016. YTD Revenue is $3K.
Investments
The King County Pool net earned interest rate was 1.14% in September, compared to .87% in September of the
previous year (see Pg. 9). The rate has gradually increased over the last year, following the general interest rate
trend.
1
Seattle School District
Average Annual Enrollment by Grade
As of 9/30/2017
2017-2018 2017-2018
2013-2014 2014-2015 2015-2016 2016-2017 Adopted Average Annual
Actual Actual Actual Actual Budget As of Sept. 2017 Difference
Half Day Kindergarten 1,566 1,593 1,373 20 0 0 -
Full Day Kindergarten 1,734 1,737 2,037 4,590 4,797 4,549 (248)
First 4,942 4,887 4,870 4,782 4,584 4,627 43
Second 4,534 4,896 4,741 4,794 4,704 4,635 (69)
Third 4,310 4,475 4,754 4,655 4,678 4,665 (13)
Fourth 4,095 4,248 4,382 4,666 4,585 4,557 (28)
Fifth 4,042 4,041 4,172 4,308 4,554 4,526 (28)
Sixth 3,501 3,739 3,713 3,875 3,993 3,857 (136)
Seventh 3,449 3,466 3,703 3,668 3,802 3,804 2
Eighth 3,412 3,448 3,392 3,714 3,654 3,599 (55)
Subtotal K-8 35,585 36,530 37,137 39,072 39,351 38,819 (532)
Ninth 3,794 3,558 3,416 3,479 3,759 3,746 (13)

Tenth 3,373 3,505 3,508 3,444 3,426 3,519 93
Eleventh 2,899 3,119 3,146 3,240 3,193 3,135 (58)
Twelfth 2,877 2,965 3,126 3,166 3,497 3,276 (221)
Subtotal High School 12,943 13,147 13,196 13,329 13,875 13,675 (200)
Total K-12 48,528 49,677 50,333 52,401 53,226 52,494 (732)
Summer School 41 42 52 64 incl above incl above
Spec Ed - Enrolled 7,202 7,286 7,284 7,517 7,476 7,218 (258)

- Funded 7,077 7,222 7,284 7,517 7,476 7,218 (258)
Bilingual 5,789 6,106 6,308 6,577 6,424 5,881 (543)

Vocational Ed 1,598 1,654 1,729 1,715 1,772 1,629 (143)
Skill Center 88 98 102 67 156 74 (82)
Running Start 448 487 559 698 841 (841)
Open Doors - 35 51 77 58 64 6
Assumptions:
Enrollment shown as average annual FTE with the exception of Bilingual. Bilingual enrollment
reflected as headcount.
** Special Education Funded Enrollment capped by State.
2
Seattle Public Schools
General Fund
########
Revenue Monthly Trend
$130,000,000
$120,000,000
1.71E+08
$110,000,000
1.71E+08
$100,000,000
50270
$90,000,000
9038
207729
$80,000,000
$70,000,000
$60,000,000
$50,000,000
$40,000,000
$30,000,000
1 2 3 4 5 6 7 8 9 10 11 12
13129048
Period
Revenue FY17-18 Revenue FY16-17 Revenue FY15-16

General Fund
Expenditure Monthly Trend
$75,000,000
$70,000,000
$65,000,000
$60,000,000
$55,000,000
$50,000,000
$45,000,000
$40,000,000
$35,000,000
1 2 3 4 5 6 7 8 9 10 11 12
Period
Expenditures FY17-18 Expenditures FY16-17 Expenditures FY15-16

General Fund
Fund Balance
$150,000,000
$130,000,000
$110,000,000
$90,000,000
$70,000,000
$50,000,000
$30,000,000
1 2 3 4 5 6 7 8 9 10 11 12
Period
Fund Balance FY17-18 Fund Balance FY16-17
Fund Balance FY15-16
3
General Fund
As of 8/31/2017
(Excludes Other Financing Uses/Sources)
2017-2018 2016-2017 2015-2016

% of Total % of Total % of Total % of Total % of Total
Actual YTD FY 2018 Actual YTD FY 2017 FY 2017 Actual YTD FY 2016 FY 2016
As of 9/30/2017 Budget As of 9/30/2016 7 Budget 7 Actuals As of 9/30/2015 6 Budget 6 Actuals Explanation of Variance
Revenue
Local Tax $ 3,013,289 1% $ 3,278,341 2% 2% 2,960,949 2% 2%
Local Nontax 1,948,531 10% 2,048,857 8% 8% 2,472,848 9% 8%
State, General Purpose 34,313,270 9% 31,206,368 9% 9% 28,945,421 9% 9%
State, Special Purpose 8,454,174 7% 7,478,342 8% 7% 8,225,417 9% 8%
Federal, General Purpose - 0% - 0% 0% - 0% 0%
Federal, Special Purpose 228,838 0% 1,346,040 3% 3% 2,236,647 3% 4%
Revenue from Other School Districts - 0% - 0% 0% - 0% 0%
Revenue from Other Agencies/Associations 636,336 3% (2,629,125) -17% -12% 812,011 5% 5% (1)
Total Revenue 48,594,438 6% 42,728,823 6% 6% 45,653,293 6% 6%
Expenditures
Regular Education 32,352,378 8% 30,214,528 8% 8% 28,306,399 8% 9%
Special Education 10,412,255 7% 9,633,962 8% 7% 8,215,372 7% 7%
Vocation Education 779,614 6% 686,909 6% 7% 712,363 8% 7%
Skill Center 49,202 4% 65,277 7% 5% 54,646 6% 6%
Compensatory Education 4,173,134 6% 4,216,489 7% 7% 3,660,854 6% 6%
Other Instructional Program 2,031,570 4% 1,621,324 4% 5% 1,785,162 3% 5%
Community Services 71,812 10% 80,315 13% 5% 61,190 10% 3%
Support Services 6,656,467 4% 6,204,894 4% 4% 5,897,827 4% 4%
Total Expenditures 56,526,432 7% 52,723,698 7% 7% 48,693,813 6% 7%
*Other Financing sources are not included in Revenue
(1) Revenue from Other Agencies as of September 2016 negative due to accrual back to August 31, 2016 and timing of billings in the first of month of 2016.
4
Combined Statement of Revenues, Expenditures, and Changes in Fund Balances
As of 09/30/2017
Private Purpose
General Capital ASB Debt Service Trust Funds
Revenue
Local Revenue $ 4,961,820 $ 3,038,800 $ - $ 769 $ 3,393
State Revenues 42,767,444 $ 6,572,904
Federal Revenues 228,838
Revenue from Other School Distr/Govt 636,336 $ -
Associated Student Body Revenue 587,293
Private Monies -
48,594,438 9,611,704 587,293 769 3,393
Expenditures
Regular Education 32,352,378
Special Education 10,412,255
Vocation Education 779,614
Skills Center Instruction 49,202
Compensatory Education 4,173,134
Other Instructional Program 2,031,570
Community Services 71,812
Support Services 6,656,467
Buildings & Equipment & Energy 3,114,254
Mature Bond & Interest Expenditures 300
Associated Student Body 47,528
Private Purpose Expenditures - -
Total Expenditures 56,526,432 3,114,254 47,528 300 -
Other Financing Sources 3,541 - -
Other Financing (Uses) - - -
Excess of Revenues over Expenditures $ (7,928,453) $ 6,497,450 $ 539,765 $ 469 $ 3,393
Beginning Fund Balance
Non-spendable 3,527,573
Restricted 7,009,467 4,185,681 1,308,647
Committed 22,600,000 22,280,534
Assigned 56,630,212 588,478 3,595,430 -
Held in Trust for Intact Principal 374,500
Held in Trust for Private Purposes 1,862,118
Unassigned 4,233,508
Total Beginning Fund Balance 94,000,760 27,054,693 3,595,430 1,308,647 2,236,618
Ending Fund Balance
Restricted 7,009,467 4,185,681 -
Committed 22,600,000 22,280,534
Assigned 56,630,212 7,085,928 4,135,195 1,309,116
Unassigned (3,694,945)
Total Ending Fund Balance $ 86,072,307 $ 33,552,143 $ 4,135,195 $ 1,309,116 $ 2,240,011
5
Combined Statement of Financial Condition
As of 09/30/2017
Private Purpose
General Capital Projects ASB Debt Service Trust Fund
Assets
Cash
Cash and Cash Equivalents $ 131,042,118 $67,916,383 $4,332,123 $1,307,910 $2,255,293
Escrow Accounts 109,400 3,770,712
Warrants Outstanding (11,291,189) (8,841,541) (82,634) - (22,500)
Total Cash and Cash Equivalents 119,860,329 62,845,554 4,249,489 1,307,910 2,232,793
Investments
Receivables
Tax 99,243,958 89,463,921 15,952
Accounts Receivable 6,148,965 116,747 24,292 1,206 2,143
Due from Other Funds 15,119,710 - - 7,075
Total Receivable 120,512,633 89,580,668 24,292 17,158 9,218
Inventories 1,505,613
Prepaid items -
Total Assets $ 241,878,575 $152,426,222 $4,273,781 $1,325,068 $2,242,011
Liabilities and Fund Balance

Current Liabilities
Accounts Payable $ 1,773,327 10,204,334 75,667
Accrued Salaries 29,362,642
Benefits and other Deductions 25,389,737
Due to/from other Funds - 15,061,867 62,919 2,000
Retainage Payable 520 4,131,891
Deposits 36,084 12,067
Deferred Tax Revenue 99,243,958 89,463,921 15,952
Other Deferred Revenue - - - -
Total Current Liabilities 155,806,268 118,874,079 138,586 15,952 2,000
Fund Balance
Restricted 7,009,467 4,185,681 4,135,195 1,309,116
Committed 22,600,000 22,280,534
Assigned 56,630,212 7,085,928
Unassigned (3,694,945)
Total Fund Balance 86,072,307 33,552,143 4,135,195 1,309,116 2,240,011
Total Liabilities and Fund Balance $ 241,878,575 $152,426,222 $4,273,781 $1,325,068 $2,242,011
6
General Fund
Monthly Budget Status Report
As of 09/30/2017
2017-2018 YTD 2017-2018

Adopted Actual Outstanding Remaining % of Budget
Budget As of 9/30/2017 Encumbrances Budget Remaining
Beginning Year Fund Balance
Nonspendable Inventory $ 1,551,110 $ 3,527,573
Restricted - $ 7,009,467
Committed 11,800,000 $ 22,600,000
Assigned 50,311,727 $ 56,630,212
Unassigned 5,000,000 $ 4,233,508
Total Beginning Balance 68,662,837 $ 94,000,760
Revenue
Local Taxes 217,597,635 $ 3,013,289 $ (214,584,346) -9%
Local Nontax 18,957,956 $ 1,948,531 (17,009,425) -90%
State, General Purpose 381,302,125 $ 34,313,270 (346,988,855) -91%
State, Special Purpose 114,634,467 $ 8,454,174 (106,180,293) -93%
Federal, General Purpose 47,000 $ - (47,000) -100%
Federal, Special Purpose 51,379,531 $ 228,838 (51,150,693) -100%
Revenue from Other School Districts 200,000 $ - (200,000) -100%
Revenue from Other Agencies/Associations 24,620,861 $ 636,336 (23,984,525) -97%
Total Revenue 808,739,575 $ 48,594,438 (760,145,137) -94%
Transfer-In 18,502,852 $ - (18,502,852) -100%
Other Financing Sources - $ 3,541 3,541 n/a
Total Resources Available 895,905,264 $ 142,598,739
Expenditures
Regular Education 421,975,557 $ 32,352,378 295,241,633 94,381,546 22%
Special Education 143,110,522 $ 10,412,255 109,110,797 23,587,470 16%
Vocation Education 12,776,456 $ 779,614 7,538,957 4,457,885 35%
Skill Center Instruction 1,332,969 $ 49,202 575,212 708,555 53%
Compensatory Education 67,074,207 $ 4,173,134 40,899,233 22,001,840 33%
Other Instructional Program 45,772,225 $ 2,031,570 21,935,098 21,805,557 48%
Community Services 734,888 $ 71,812 734,684 (71,608) -10%
Support Services 164,961,116 $ 6,656,467 112,913,251 45,391,398 28%
Total Expenditures 857,737,940 $ 56,526,432 588,948,865 212,262,643 25%
Other Financing Uses
Total Resources Used 857,737,940 $ 56,526,432 588,948,865 212,262,643 25%
Ending Fund Balance
Nonspendable Inventory 1,551,110 $ 3,527,573
Restricted - $ 7,009,467
Committed 11,800,000 $ 22,600,000
Assigned 19,816,215 $ 56,630,212
Unassigned 4,999,999 $ (3,694,945)
Total Ending Fund Balance $ 38,167,324 $ 86,072,307
Net Change in Fund Balance $ (30,495,513) $ (7,928,453)
7a
As of 09/30/2017
2017 - 2018 YTD 2017 - 2018

Budget 9/30/2017 Encumbrances Budget Remaining
Restricted Fund Balance $ 4,652,192 $ 27,054,693
Assigned for Fund Purposes
Ajustment to prior year Ending Fund Balance
Total Beginning Balance 4,652,192 27,054,693
Revenue
Local Taxes 194,058,166 2,885,254 191,172,912 99%
Local Nontax 8,687,036 153,546 8,533,490 98%
State, General Purpose - -
State, Special Purpose 16,396,697 6,572,904 9,823,793 60%
Federal, General Purpose -
Federal, Special Purpose -
Revenue from Other School Districts -
Revenue from Other Agencies/Associations -
Total Revenue 219,141,899 9,611,704 209,530,194 96%
Other Financing Sources 60,000,000 60,000,000

Total Resources Available 283,794,091 36,666,397
Expenditures
Sites -
Buildings 224,636,313 1,594,939 2,828,183 220,213,191 98%
Equipment 33,886,718 1,407,187 27,004 32,452,527 96%
Energy - - -
Instructional Technology 112,128 824,769
Sales & Lease Expense
Bond Issuance Expense -
Debt
Miscellanesous Expenses
Total Expenditures 258,523,031 3,114,254 3,679,956 252,665,719 98%
Other Financing Uses 21,069,502 21,069,502 100%

Total Resources Used 279,592,533 3,114,254 3,679,956 273,735,221 98%
Ending Fund Balance
Restricted from State Proceeds - -
Restricted from Bond Proceeds 1,330,212 4,185,681
Committed from Levies Proceeds (14,840,825) 8,101,101
Committed to Other Purposes 17,712,171 14,179,433
Assigned to Fund Purposes - 7,085,928
Net Change in Fund Balance $ (450,634) $ 6,497,450
7b
Debt Service Fund
As of 09/30/2017
2017-2018 YTD 2017-2018

Budget As of 9/30/2017 Encumbrances Budget Remaining
Restricted $ 1,334,899 $ 1,308,647
Assigned to Fund Purposes - -
Total Beginning Balance 1,334,899 1,308,647
Revenue
Local Taxes 10,000 $ (437) (10,437) -104% (1)
Local Nontax 13,778 1,206 (12,572) -91%
State, General Purpose - -
State, Special Purpose - - -
Federal, General Purpose - -
Federal, Special Purpose - -
Revenue from Other School Districts -
Revenue from Other Agencies/Associations - -
Total Revenue 23,778 769 (23,009) -97%
Transfers In 2,566,650 - 2,566,650 100%

Other Financing Sources -
Expenditures
Matured Bond Expenditures 1,690,000 - 1,690,000 100%
Interest on Bonds 876,650 - 876,650 100%
Bond Issue costs -
Bond Admin Fees - 300 (300) n/a
Arbitrage Rebate -
Underwriters Fees 10,000 10,000
Total Expenditures 2,576,650 300 - 2,576,350 100%
Other Financing Uses - - -
Total Resources Used 2,576,650 300 - 2,586,350 100%

Ending Fund Balance
Restricted for Debt Service 1,348,677 1,309,116
Net Change in Fund Balance $ 13,778 $ 469
(1) Tax refunds and adjs are higher than tax revenue
7c
Associated Student Body Fund
As of 09/30/2017
2017-2018 YTD 2017-2018

Budget 9/30/17 Encumbrances Budget Remaining
Restricted for Fund Purposes $ 3,814,709 $ 3,595,430
3,814,709 3,595,430
Revenue
General Student Body 3,038,000 345,684 (2,692,316) -89%
Athletics 1,301,000 144,627 (1,156,373) -89%
Athletics Participation 657,000 39,368 (617,632) -94%
Classes 2,110,000 57,614 (2,052,386) -97%
Private Monies 38,000 - (38,000) -100%
Total Revenue 7,144,000 587,293 (6,556,707) -92%
Other Financing Sources - - -

Expenditures
General Student Body 2,617,000 16,632 2,600,368 99%
Athletics 1,295,000 9,558 1,285,442 99%
Classes 623,000 5,999 617,001 99%
Clubs 2,133,000 15,339 2,117,661 99%
Private Monies 39,000 - 39,000 100%
Total Expenditures 6,707,000 47,528 - 6,659,472 99%
Transfers - -
Total Resources Used 6,707,000 47,528 - 6,659,472 99%
Ending Fund Balance
Restricted for Fund Purposes 4,251,709 4,135,195
Net Change in Fund Balance $ 437,000 $ 539,765

(Represents YTD Operating Results)
7d
General Fund
Comparative Balance Sheets
As of 09/30/2017
9/30/2017 9/30/2016 Explanation of Variance

Assets
Cash
Cash and Cash Equivalents $ 131,042,118 107,543,845
Escrow Accounts 109,400 109,400
Warrants Outstanding (11,291,189) (9,378,807)
Total Cash and Cash Equivalents 119,860,329 98,274,438
Receivables
Tax 99,243,958 89,401,133
Accounts Receivable 6,148,965 6,904,689
Due from Other Funds 15,119,710 13,075,283
Total Receivable 120,512,633 109,381,105
Inventories 1,505,613 1,617,190

Prepaid items -
Total Assets $ 241,878,575 $ 209,272,733
Current Liabilities
Accounts Payable $ 1,773,327 $ 350,096
Accrued Salaries 29,362,642 27,836,389
Benefits and other Deductions 25,389,737 23,571,812
Retainage Payable 520 2,586
Deposits 36,084 55,254
Deferred Tax Revenue 99,243,958 89,401,133
Other Deferred Revenue - -
Total Current Liabilities 155,806,268 141,217,270
Fund Balance
Nonspendable Inventory /Prepaid items 3,527,573 1,551,110
Restricted 7,009,467 5,122,470
Committed 22,600,000 23,300,000
Assigned 56,630,212 45,019,064
Unassigned (3,694,945) (6,937,181)
Total Fund Balance 86,072,307 68,055,463
Total Liabilities and Fund Balance $ 241,878,575 $ 209,272,733
8a
As of 09/30/2017

Assets
Cash
Cash and Cash Equivalents $ 67,916,383 $ 83,812,223
Escrow Accounts 3,770,712 3,107,338
Warrants Outstanding (8,841,541) (8,495,760)
Investments
Receivables
Tax 89,463,921 73,300,531
Accounts Receivable 116,747 31,778
Total Receivable 89,580,668 73,332,310
Inventories
Prepaid items
Total Assets $ 152,426,222 $ 151,756,111

Current Liabilities
Accounts Payable $ 10,204,334 $ 15,310,103
Due to/from other Funds 15,061,867 12,883,295
Retainage Payable 4,131,891 3,471,325
Deposits 12,067 12,067
Deferred Tax Revenue 89,463,921 73,300,531
Other Deferred Revenue -
Total Current Liabilities 118,874,079 104,977,320
Fund Balance
Restricted 4,185,681 4,529,772
Committed from Levy Proceeds 8,101,101 23,335,047
Committed to Other Purposes 14,179,433 10,623,909 Committed to Debt Service payments
Assigned to Fund Purposes 7,085,928 8,290,063
8b
Debt Service Fund
As of 09/30/2017

Assets
Cash
Cash and Cash Equivalents $ 1,307,910 $ 12,892,789 QSCB due 6/1/2017 has been repaid, reducing cash balance
Warrants Outstanding - -
Receivables
Tax 15,952 38,528
Due from Other Funds -
Total Receivable 17,158 47,684
Total Assets $ 1,325,068 $ 12,940,473

Current Liabilities
Accounts Payable $ - $ -
Deferred Tax Revenue 15,952 38,528
Other Deferred Revenue
Total Current Liabilities 15,952 38,528
Fund Balance
Restricted for Debt Service 1,309,116 12,901,945 QSCB due 6/1/2017 has been repaid, reducing fund balance
8c
Associated Student Body Fund
As of 09/30/2017
9/30/17 9/30/16
Assets
Cash
Cash and Cash Equivalents $ 4,332,123 $ 4,412,439
Escrow Accounts
Warrants Outstanding (82,634) (59,694)
Receivables
Tax -
Due from Other Funds -
Total Receivable 24,292 1,095
Inventories - -
Prepaid items - -
Total Assets $ 4,273,781 $ 4,353,840
Current Liabilities
Accounts Payable $ 75,667 $ 20,330
Accrued Salaries
Deferred Revenue
Due to other Funds 62,919 192,488
Other Deferred Revenue
Total Current Liabilities 138,586 212,818
Fund Balance
Restricted for Fund Purposes 4,135,195 4,141,022
8d
GENERAL FUND
Cash & Cash Equivalent (Year over Year)
$210,000,000
$190,000,000
0$170,000,000
50270$150,000,000
9038
207729
$130,000,000
$110,000,000
Cash Balance 2017/18

$90,000,000 Cash Balance 2016/17
Cash Balance 2015/16
$70,000,000
1 2 3 4 5 6 7 8 9 10 11 12
Period
13129048
GENERAL FUND
$160,000 Investment Revenue (Year over Year)
$140,000
$120,000
$100,000
$80,000
$60,000
$40,000 Investment Revenue 2017/18

Investment Revenue 2016/17
$20,000
Investment Revenue 2015/16
$0
1 2 3 4 5 6 7 8 9 10 11 12
Period
ALL FUNDS
King County Investment Pool Rate (Year over Year)
1.5%
1.0%
0.5%
Interest Rate 2017/18

Interest Rate 2016/17
Interest rate 2015/16
0.0%
1 2 3 4 5 6 7 8 9 10 11 12
Period
9
Combined Statement of Revenues, Expenditures, and Changes in Fund Balance
By Capital Project ( with comparative amounts )
As of 09/30/2017
Total Total
Grants Other Total Other Progs BEX II BTA II BEX III BTA III BEX IV BTA IV 2017-2018 2016-2017
Revenues
Federal
State - 45,657 45,657 - - - $ 6,527,247 $ - $ 6,572,904 $ 709,569
Local $ 87,012 87,012 488 2,446 - 19,209 $ 1,689,810 $ 1,175,401 $ 2,974,366 2,876,431
Interest 35,171 35,171 1,589 2,983 9,969 120,298 $ (131,653) $ 26,076 $ 64,433 (28,893)
Other - - - $ -
Total Revenues $ - $ 167,840 $ 167,840 $ 2,077 $ 5,429 $ 9,969 $ 139,507 $ 8,085,405 $ 1,201,477 $ 9,611,704 $ 3,557,107
Expenditures
Capital Outlay - 11,260 97,385 $ 2,005,145 $ 1,000,463 $ 3,114,254 (1,156,291)

Special Assessments
Other
Total Expenditures $ - $ - $ - $ - $ - $ 11,260 $ 97,385 $ 2,005,145 $ 1,000,463 $ 3,114,254 $ (1,156,291)
Other Financing Sources/(Uses)

Sale of Real Estates $ -
Transfers in from General Fund / Debt Fund
Transfers out to General Fund - - $ -
Transfers in/out from within Capital Fund 2,500,000 2,500,000 - - - (2,500,000) $ - -
Transfers out to Debt Service Fund $ -
Sale of Bonds
Total Other Financing Sources/(Uses) $ - $ 2,500,000 $ 2,500,000 $ - $ - $ - $ - $ - $ (2,500,000) $ - $ -
Excess of Revenues and Other Financing $ - $ 2,667,840 2,667,840 $ 2,077 $ 5,429 $ (1,291) $ 42,122 $ 6,080,260 $ (2,298,987) $ 6,497,450 $ 4,713,397
Sources over/(under) Expenditures .
Fund Balance, September 1 2,829,680 11,938,234 14,767,914 667,002 1,252,589 4,185,681 50,511,250 $ (55,278,669) $ 10,948,928 $ 27,054,692 42,065,398
Adjustment to prior year Ending Fund Balance - - - - $ - $ -

Restricted from State Proceeds - - - $ - $ -
Restricted from Bond Proceeds 4,185,681 $ 4,185,681 4,529,772
Committed from Levies Proceeds 667,002 1,252,589 50,511,250 $ (55,278,668) $ 10,948,928 $ 8,101,101 23,335,050
Committed for Other Purposes 14,179,433 14,179,433 - $ 14,179,433 10,623,906
Assigned to Fund Purposes 2,829,680 426,641 3,256,322 2,077 5,430 (1,291) 42,122 $ 6,080,255 $ (2,298,986) $ 7,085,928 8,290,067
Fund Balance, August 31, 2017 $ 2,829,680 $ 14,606,074 $ 17,435,755 $ 669,079 $ 1,258,019 $ 4,184,390 $ 50,553,372 $ (49,198,412) $ 8,649,942 $ 33,552,143 $ 46,778,791
10
ASB Fund
Revenue Monthly Trend
$1,000,000
$800,000
$600,000
$400,000
$200,000
$0
1 2 3 4 5 6 7 8 9 10 11 12
FY18 Revenue Period
FY17 Revenue

ASB Fund
Expenditure Monthly Trend
$800,000
$600,000
$400,000
$200,000
$0
1 2 3 4 5 6 7 8 9 10 11 12
FY18 Expenditures Period
FY17 Expenditures

ASB Fund
Fund Balance
$4,400,000
$4,200,000
$4,000,000
$3,800,000
$3,600,000
$3,400,000
$3,200,000
1 2 3 4 5 6 7 8 9 10 11 12
FY16 Fund Balance Period
FY17 Fund Balance
11
Community Schools Report
Life-To-Date As of September 30, 2017
Revenue from Sale of Real Estates:

Fiscal Year Date Fund Account Fund Center Revenue Description
2009 11/30/2016 2322 R9200 9V00000COM $ 3,043,493 Allen - Phinney
2009 03/20/2009 2322 R9200 9V00000COM $ 5,410,050 Crown Hill Sale - land
2009 06/30/2009 2322 R9200 9V00000COM $ 1,297,206 Crown Hill Sale - 9250 14th Ave NW
2009 07/31/2009 2322 R9200 9V00000COM $ 5,770,750 University Heights
2010 02/26/2010 2322 R9200 9V00000COM $ 1,281,748 University Heights
2010 02/26/2010 2322 R9200 9V00000COM $ (10,622) University Heights - reimb for Filco
2010 2/26/2010 2322 R9200 9V00000COM $ 3,014,658 Fauntleroy
2011 8/31/2010 2322 R9200 9V00000COM $ 2,397,401 Martin Luther King
Community Properties - Total proceeds $ 22,204,684
50270
LTD Expenditures:
Due from Other Fund $ (3,495,553)
World School Fy13's YTD expenditures $ (79,692)
World School Fy 14's YTD expenditures $ (324,248)
World School Fy 15's YTD expenditures $ (1,232,634)
World School Fy 18's YTD expenditures $ -
$ (5,525,245)
Fund 2322 Balance As of 09/30/2017 $ 16,679,443
$ -
Fund Balance Available in Community Schools $ 16,679,443
World School Commitment $ (54,774)
Fund Balance Less Commitments $ 16,624,669
*Repayment of the loan to BTA II will come, in order of preference, from (1) any BEX III's impaired investment market
value recovery (2) BTA IV's future levy and (3) BEX IV contingency funds. The repayment is coming out of BTA IV, in
FY 2016-2017.
12
Long Term Debt Fund
Long Term Debt Payable - 9/1/17 to 8/31/18
Issue Amount 9/1/2017 8/31/2018

Name and Purpose of Issue Date Rates Authorized Beg. Bal. Additions Reductions Balance
John Stanford Bldg Refunding bond- 2010 5/18/2010 2 -4.00% $ 33,080,000 $ 25,810,000 $ - 1,690,000 $ 24,120,000
(last payment 2027) (3.39%)
Total Limited General Obligation Bonds - Non Voted $ 33,080,000 $ 25,810,000 $ - $ 1,690,000 $ 24,120,000
13
Headstart Program Budget To Actual Expenditures
November 1, 2016 - October 31, 2017
As of 09/30/2017
11/1-10/31 Funds 11/1-10/31

Awarded Expended Remaining % of Budget
Budget 9/30/2017 Budget Remaining
Salaries and Benefits
FTE Salaries 2,680,822 2,244,487 436,335 16%
Hourly, Substitute, Child Care 198,500 221,193 (22,693) -11%
FTE Benefits 1,137,435 1,022,573 114,862 10%
Hourly Etc. Benefits - 32,360 (32,360) -100%
Total Salaries and Benefits 4,016,757 3,520,613 496,144 12%
Operational Expenditures
Supplies 58,670 133,578 (74,908) -128%
Nutrition Services - Child Meals 72,000 67,549 4,451 6%
Equipment 36,476 35,655 821 2%
Registrations/Memberships 7,000 8,120 (1,120) -16%
Contractual Services 102,383 43,231 59,152 58%
Travel 7,000 3,573 3,427 49%
Grant Indirect Charges 170,292 151,024 19,268 11%
Total Operational Expenditures 453,821 442,730 11,091 2%
Total Salary and Operational Expenditures 4,470,578 3,963,343 507,235 11%
14
******** DRAFT ******* Seattle Public Schools - Audit & Finance Committee - 2017 Committee Work Plan ********* DRAFT ********
January 12 February 9 March 9 April 18 May 11 June 8 September October November December
Board Policies 6101 Federal Cash Policy 5001 Hiring Policy 5201 Drug- D51.00, .01 Anti- 5253 Maintaining
and and Financial of Retired School Free Schools, Retaliation Staff/Student
Procedures Management (WSSDA Employees Community and Boundaries (HR/
new policy) Workplace (WSSDA 3207 Prohibition of WSSDA update);
update) Harassment, Intimidation F12.00,.01 Job Sharing
6201 Allowable Costs Policy 6114 Gifts, and Bullying (+ NEW (HR)
for Federal Programs Grants, Donations & corresponding 5000
(WSSDA new policy) Fundraising series policy)
Proceeds
Policy D140.00- NEW Civility policy
D140.01 (NEW 6102) 5010 Non-
District Fundraising discrimination, Acts of
Hostility and Defamation
Annual Items Annual Financial Report Potential RIF (if Operations Levy Budget
Requiring per policy 6030 needed - HR) Certification development
Board Action (Finance) (Budget); calendar
Employee Health (Budget)
Benefits contracts
(HR)
Annual Governors Budgets State & Federal [Rental, Lease Annual Head Start Report Insurance & Student Budget Guiding Principles Prioritize for following
Reports (Deputy Supt); WSS Grants/ Title I & Sale of Real (Head Start) Insurance per Policies & Goals (Budget); Annual year work plan
School Funding Annual Reports Property per 6530 and 6535 (Risk); Fixed Asset Report (Fixed (Committee)
Allocations (Budget) (Grants) Policy JSCEE bonds/building Assets)
6882*every 3 update (Accounting)
years next due
in 2018*]
Special Committed/Minimum Risk Management/Student Budget Book Annual Report per

Attention Fund Balance Insurance Annual Review Presentation (Budget) Policy No. 5000,
Reports Percent per Policy per Policy No. 6500 (Risk) SAO Contract Recruitment &
6022(Budget) (Accounting) Selection of Staff
DRAFT Annual Audit Plan (HR)
(Internal Audit & Ethics)
Regular SPS Financial Update SPS Financial SPS Financial SPS Financial Update SPS Financial Update per SPS Financial Update SPS Financial Update per SPS Financial SPS Financial SPS Financial Update
Monthly per policy 6030 Update per policy Update per per policy 6030 policy 6030 (Accounting); per policy 6030 policy 6030 (Accounting); Update per policy Update per policy per policy 6030
Agenda Items (Accounting); Annual 6030 (Accounting); policy 6030 (Accounting); Annual Work Plan (Accounting); Annual Annual Work Plan 6030 (Accounting); 6030 (Accounting); Annual
Work Plan (Committee) Annual Work Plan (Accounting); Annual Work Plan (Committee) Work Plan (Committee) Annual Work Plan (Accounting); Work Plan
(Committee) Annual Work (Committee) (Committee) (Committee) Annual Work Plan (Committee)
Plan (Committee)
(Committee)
Updated 6/15/2017

Seattle School Board Audit&Finance CTM Agenda Dec2017

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Seattle School Board Audit&Finance CTM Agenda Dec2017

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Board Special Meeting

Monthly Audit & Finance Meeting

Special Attention Items 60 mins

Items Requiring Board Action 30 mins

Regular Agenda Items 5 mins

Regular Agenda Items

Regular Agenda Items

2. Committee Annual Work Plan (Berge)

Special Attention Items

2. PTA vs. Equity Funding (Berge)

3. Program Summaries (Berge)

BEX IV Levy $694,937,912 $0 $694,937,912 $408,265,877 $694,937,912

Page 1 of 1 Printed 12/5/2017

E.C. Hughes Building $7,133,208 $7,300,845 $0 $14,434,053 $3,788,758 26% $14,434,053 $0

Total Program Costs $475,328,419 ($69,716,497) ($12,015,364) $393,596,557 $29,117,794 7% $393,596,557 $0

Page 1 of 1 Printed 12/5/2017

Life to Date Capital Program Fund Balance ($millions)

Capital Program Fiscal Year-To-Date ($millions)

* Committed includes actual expenditures and encumbrances as of 9/30/17

Current Estimated Ending Fund Balance by Program ($millions)

Page 1 of 1 Printed: 12/5/2017

Seattle Public Schools ( The District) is committed to nondiscrimination in

Complaints of discrimination will be taken seriouslyare serious and will be

Designated Investigator For all formal complaints brought under this

When a District staff member or applicant allegesAll allegations of

When a student, parent, or other individual allegesHR may refer allegations of

If the complaint is against a designated investigator from HR or OSCR, the

The District shall, at a minimum, publish an annual notice in a manner whichthat

Superintendent Procedure 5010SP 3210SP.B

Complaints may be in the form of an informal complaint, where a person submits

A. Informal Complaint Process Anyone may use these informal procedures

2The District may use a variety of approaches to address informal

Superintendent Procedure 5010SP 3210SP.B

Complainants shall be informed that due process requirements may

The Deputy Superintendent will respond in writing to a formal complaint

(1) Denies the allegations contained in the complaint; or

The Deputy Superintendents response shall also include notice of the

Corrective measures deemed necessary by the Deputy Superintendent, in

Superintendent Procedure 5010SP 3210SP.B

3C. Bargaining Agreements Nothing in the complaint procedure prohibits

DIV. DISCIPLINE/REMEDIAL ACTION

EV. APPEAL PROCEDURE

If a complainant remains aggrieved as a result of the action or inaction of the

Superintendent Procedure 5010SP 3210SP.B

The Hearing Examiners findings of fact and recommended decision will be

If a complainant remains aggrieved as a result of the Boardsfinal decision under

FVI. TRAINING AND PREVENTION/INTERVENSION

Superintendent Procedure 5010SP 3210SP.B

No employee or volunteer may engage in reprisal or retaliation against a victim,

It is a violation of this procedure to knowingly report false allegations of

VIII. OTHER LAWS

Nothing in this procedure is intended to prohibit any complainant from

IX. OTHER DISTRICT POLICIES AND PROCEDURES

Nothing in this procedure is intended to prohibit discipline or remedial action for

Any notice required under this procedure must be provided in a language

Approved: May 2016

Superintendent Procedure 5010SP 3210SP.B

Recruitment and Hiring Report

Every student will have effective school