Union Gap School District

SBA 4th Grade ELA

Current expenditures are made up of all of the expenditures defined as Current in the OSPI’s F196 report. The term “Current” in this context is an accounting term used to describe expenditures on goods and services normally consumed in the current year.
Capital outlay expenditures are made up of the expenditures defined as Capital Outlay in the F196 report. A 6 year rolling average was used.
Interest on debt expenditures and other charges are made up of the following items listed as Debt Service in the F196 report: Interest and Other Charges and Bond/Levy Issuance and/or Election.
Inflation data source: U.S. Bureau of Labor Statistics. Consumer Price Index for All Urban Consumers (CPI-U).
See the Per Pupil Expenditures Report for sample calculations.

All compensation data are from the OSPI’s S275 reports.
District Admin. includes duty titles of Deputy/Assist. Supt., Director/Supervisor, Other District Admin.
Principal includes duty titles of Elementary Principal, Secondary Principal
Teacher includes duty titles of Elem. Homeroom Teacher, Elem. Specialist Teacher, Other Teacher, Secondary Teacher
Total Salary (Cash) = Base Salary + Supplemental Salary
Total Compensation = Total Salary + Insurance Benefits + Mandatory Benefits
Mandatory Benefits include pension funding and payroll taxes
Inflation data source: U.S. Bureau of Labor Statistics. Consumer Price Index for All Urban Consumers (CPI-U)