Financial Services - North Thurston Public Schools

Accounting

The Accounting Office ensures internal controls effectively maintain the integrity of financial records and safeguard District assets. They develop the school system's budget and financial reports for the Superintendent and the Board.

Functions & Activities

The following functions are performed in support of district operations:

Deposits cash receipts and records revenues
Monitors cash flow and investments associated with available cash resources
Records District expenditures in accordance with state and federal requirements
Provides formal fiscal reporting and related financial information to district managers, the public, and state and federal agencies
Acts as district liaison to the Washington State Auditor’s Office
Acts as custodian of district financial records, and steward of district assets

We account for our activities in a number of funds, including:

General Fund — Where all “regular” district activities are accounted for.
Capital Projects Fund — Where major construction projects and funds associated with our Bond Issues are accounted for.
Associated Student Body Fund — Where student activities and athletic fees are accounted for.
Debt Service Fund — Where all payments on Long-term Debt are made. Repayment of bonds is accounted for here.
Transportation Vehicle Fund — Used to buy or for major repairs of school buses.
Trust Funds — Where all trust funds provided to the district are accounted for. This includes scholarship and foundation funds.

Accounting Forms

Affidavit of Lost or Destroyed Receipt
W-9

Accounts Payable

The Accounts Payable Office ensures that all vendors are paid for services provided in a prompt manner and that all payments are properly approved and supported.

Our mission is to:

Ensure that all vendors are paid in a prompt manner; and
Ensure that all payments are properly approved and supported.
Each month, we process more than $1 million in payments to our vendors for the goods and services they provide. To ensure proper internal controls, we require that someone from the district verify receipt of the goods and services before payment is issued. This can sometimes cause a delay in the payment of our invoices, but we generally pay all our invoices within 30 days of receiving the goods. If you have experienced a delay of longer than 30 days, please contact Financial Services at financialservices@nthurston.k12.wa.us.

ASB

Budget

Each year, NTPS leaders create a budget, which the School Board reviews and adopts in August. The budget includes all district costs, such as employee salaries and benefits, supplies, facilities, information technology, transportation, and more.

View our 2024-25 school year budget (PDF) and 4-year forecast report (PDF).

North Thurston Public Schools recently completed its annual audit with the Washington State Auditor’s Office (SAO). SAO reviewed the 2022-23 fiscal year, including accountability for public resources; financial statement for the district; and federal grant compliance. It was what is called a clean audit: SAO found no misstatements, no deficiencies in the design or operation of internal controls over financial reporting, and no instances of noncompliance. These results reflect our efficient and accountable use of public funding!

Budget Updates

August 2024

April 2024

North Thurston Public Schools recently completed its annual accountability audit and financial and federal audit with the Washington State Auditor’s Office (SAO). SAO reviewed NTPS’s use of public resources for September 2021 through August 2023. It was what is called a clean audit: SAO found no misstatements, no deficiencies in the design or operation of internal controls over financial reporting, and no instances of noncompliance. These results reflect our efficient and accountable use of public funding!

March 2024

The 2024 Legislature has completed its work. During a supplemental year, the Legislature slightly adjusts the 2023-25 state budget they passed last year.

We are now reviewing the budget decisions the Legislature made and what they mean for us as we build our 2024-25 school year budget. The supplemental state budget made negligible increases by:

Adjusting the funded enrollment cap on special education from 15 to 16 percent. The cap is the limit of funding a district receives to provide special education programs and services. In NTPS, 16.8 percent of students are identified as needing special education services, so we continue to spend more than the state funds. We make up the difference of about $13.7 million through our local levy dollars.
Adjusting the state public school funding model to help districts fund paraeducators, (from 1 funded position to 1.082), office support, and noninstructional aides. It is important to note that NTPS staffing levels for paraeducators far exceeds the state funding (approximately 13 for a 500+ elementary school).
Enhancing by $21 the per-pupil allocation for maintenance, supplies, and operating costs (MSOC) to address growing costs. This small increase doesn’t come close to covering the increased insurance costs which rose by 30%.

While these minor increases are helpful, there is a significant gap between what the state pays for basic education and our district costs for delivering the services our students need. Special education costs continue to rise, as do costs for materials and supplies. It will be challenging to maintain our existing staffing and high-quality programs and services with such small additional state dollars. We also continuously seek grants and other funding sources.

Next steps

We have prepared student enrollment projections for the 2024-25 school year (presented to the School Board in January), and we are working with principals and directors to maintain staffing throughout the district.

As we do every year, staffing assignments are adjusted from this school year to next school year based on enrollment shifts that have occurred at the school level. As an example, if elementary enrollment has increased at a school, it will result in more staffing allocated to that school for next year, while reductions in staffing are also planned for schools with fewer students. This information will inform the proposed budget we bring to the Board this summer.

February 2024

Budget Process Timeline

January / February

Enrollment Projections - how many students are enrolled at NTPS?
The legislative session begins - we watch this closely as they make decisions that affect our funding.

March / April

Analyze Certified staffing with principals & directors - teacher staffing needs
Analyze Classified staffing with principals & directors - other staffing needs
Analyze Department budgets - initial projected budget amounts given to departments

May / June

Once all departments and schools communicate staffing needs, we send this total personnel budget to Human Resources.
All departments and schools send us their final budgets based upon amounts given in March/April.
Finalize the fee schedule (lunches and other fees) and send the schedule to the Board.

July / August

Budgets from all departments and schools, including staffing, are compiled and sent as a draft to the Board.
The Board reviews the draft, and a presentation of the draft budget is held in July.
In August, the Board holds a public hearing and adopts the budget.

September / December

Current year budget monitoring through monthly reporting to the Board of Directors.
Current year budget monitoring by principals and directors.

Budget FAQ

Q: How do the different budget funds work?

A: The NTPS Budget is made up of 5 different Funds. What money goes to what fund is tightly controlled by state and board rules.

General Fund: This is our main fund that covers everything else! All school districts are required to have one, and the revenue for this fund comes from local, county, state, and federal sources. It includes the rest of the operating expenses, including salaries, maintenance, printing, other transportation costs, and everything else. The Board requires we have 6% of this in reserve for financial stability.
Capital Projects Fund: This is our building fund. This covers school buildings, equipment, energy audits, grounds, remodels, purchasing lands, technology, and even carpets and roofs.
Debt Service Fund: This is the money set aside to pay off debt – bonds are debt to the county – we have to set aside money every year to pay down the voted debt (bonds).
Special Revenue Fund: This is where ASB fee money goes. When you pay a fee for athletics, purchase tickets to a play, or other student function, that money goes into a closely-monitored, strictly-controlled fund. See ASB Fund Balance sheets for your school here.
Transportation Vehicle Fund: Buses and transportation costs are completely separate. There is a mixture of Levy money (we have strict rules on what levy money can be used for what parts of transportation) and state money (the state helps with vehicle aging and depreciation costs).

Purchasing

Interested in doing business with NTPS?

Business Requirements:

Business Name
Contact Information
WA Unified Business Identifier (UBI) #
Federal Tax ID #
Current W9
Active Department of Revenue Account
Liability Insurance Certificate (NTPS as additional insured)

Construction Public Work Requirements:

WA State Contractor's License
Additional Licenses (e.g. electrical)
Surety Bond
Labor & Industries account for prevailing wages and industrial account #
Small Works Roster (NTPS Construction & Design)

Small Works Roster:

List of licensed contractors who apply.
Used for public works bid projects under $350,000.
Reduces cost of bidding small projects.
Makes it easier for contractors to compete for public works projects.
A legal notice to contractors is advertised in The Olympian every fall.
Learn more about our Small Works Roster process.

Minority & Women Owned Businesses:

NTPS is an Equal Opportunity Employer and committed to providing equal opportunity in the business community. Minority, Women and Disadvantaged Business Enterprises are encouraged to participate in competitive procurements. The Washington State office of Minority & Women Owned Business Enterprises is the sole certifying entity for M/W/DBE’s in Washington state. To become a certified firm, visit www.omwbe.wa.gov

Bid & Quote Opportunities / Resources

Please contact NTPS Financial Services to be put on the vendor list or to see a copy of a current contract. 360-412-4529 or purchasing@nthurston.k12.wa.us

Currently, we are using a Washington State contract for district copier use and Cooperative programs for paper.

Purchase Order Terms & Conditions

Requests for Proposals

There are no open requests for proposals

More Info about There are no open requests for proposals

District Agreements

Cooperative Agreements

Organization	Agreement Start Date
1 GPA - Membership Agreement	10/20/2021
Amazon - US Communities	9/6/2017
BuyBoard Cooperative	1/15/2019
City of Seattle	7/24/2015
City of Seattle - Walter E Nelson	10/1/2017
E&I Cooperative	1/4/2011
ESD 112 - Letter of Intent	6/1/2020
ESD 112 - Digital Edge	6/22/2015
ESD 112 - Intergovernmental Purchasing	6/30/2014
ESD 112 - PPE	6/1/2020
General Services Administration (GSA)	8/1/2016
HP NASPO Value Point	9/1/2015
King County Director's Association	2/16/1982
NASPO	9/1/2012
NASPO - Verizon	8/20/2019
NASPO - Contract
National Cooperative Purchasing Alliance	6/23/2014
National IPA / TCPN	3/5/2015
National Joint Powers Alliance Co-Op - Mitel Sourcewell	4/15/2016
NPP Gov	3/30/2021
OETC	5/24/2014
Omnia Partners	5/1/2020
Puget Sound Educational Service District	1/27/2017
Puget Sound Joint Purchasing Cooperative	9/1/2015
Puget Sound Joint Purchasing Cooperative - Nutrition	9/1/2018
Puget Sound Joint Purchasing Cooperative	9/1/2020
Puget Sound Joint Purchasing Cooperative - Nutrition	9/1/2020
SFSPac - Sole Source	5/7/2018
Sourcewell
Special T - GSA Contracts	1/1/2015
US Communities Government Purchasing Alliance	6/17/2014
Vancouver School District	1/28/2014
Washington State Department of Enterprise Services	7/18/2013
Washington Learning Source - ESD - Ednetics	8/1/2017
WSIPC Cooperative	2/12/2014

Interlocal/Interdistrict/Interagency Agreements 2023-24

Organization	Agreement Start Date
Bates College
Boys & Girls Club
Capital Forest Cooperative Preschool - Early Learning Preschool
Central Washington University - College in the High School
City of Lacey School Impact Fee - Ordinance 1507	continual
City of Lacey School Impact Fee - Resolution	continual
City of Olympia School Impact Fee	continual
Clover Park
Department of Revenue - Student Work
ESD 113 - Advanced Learning & Diff. Network
ESD 113 - Gravity
ESD 113 - Healthy Youth Survey
ESD 113 - Paraeducator Training
ESD 113 - PGE Early Learning Center
ESD 113 - Sound to Harbor Head Start & ECEAP
ESD 113 - True North
New Market Skills Center
Nisqually Tribe - Early/Head Start
Pacific Lutheran University - Data Sharing
Puget Sound Joint Cooperative
South Puget Sound Community College - Data Sharing
St. Martin's University - Data Sharing
Thurston County School Impact Fee - Ordinance 14819	continual
Thurston County School Impact Fee - Resolution	continual
University of Washington - College in the High School
Washington State University - School District Principal Certification
Yelm Community Schools, Olympia School District, Tumwater School District, North Thurston Public Schools

Interlocal/Interdistrict/Interagency Agreements 2022-23

Organization	Agreement Start Date
Bates College	9/1/2022
Boys & Girls Club	9/1/2022
City of Lacey School Impact Fee - Ordinance 1507	continual
City of Lacey School Impact Fee - Resolution	continual
City of Olympia School Impact Fee	continual
City University of Seattle	9/1/2022
Clover Park	9/1/2021
Department of Ecology	2/1/2020
ESD 113 - Advanced Learning & Diff. Network	9/1/2021
ESD 113 - Gravity	9/1/2021
ESD 113 - Government Relations / 0062-1819	9/1/2022
ESD 113 - Paraeducator Training	9/1/2022
ESD 113 - PGE Early Learning Center	9/1/2022
ESD 113 - True North & Healthy Youth	9/1/2022
New Market Skills Center	9/1/2022
OSPI - CACFP	9/19/2022
OSPI - Child & Adult Care Food Program - Boys & Girls Club	9/7/2022
OSPI - Child & Adult Care Food Program - South Sound YMCA	9/9/2022
Puget Sound Joint Cooperative	9/1/2022
St. Martin's University Data Share	9/1/2022
Tacoma School District	9/1/2021
Thurston County School Impact Fee - Ordinance 14819	continual
Thurston County School Impact Fee - Resolution	continual
University of Washington - College in the High School	9/1/2022
Washington State University - School District Principal Certification	9/1/2021
WSIPC - Amendment IEP Online Connect	4/5/2021
WSIPC - Amendment IEP Online Translation	4/5/2021

Interlocal/Interdistrict/Interagency Agreements 2021-22

Organization	Agreement Start Date
Bates College	9/1/2021
Boys & Girls Club - Data Share	6/1/2019
Boys & Girls Club	9/1/2018
Boys & Girls Club - RMAC Usage	6/1/2020
Central Washington University	9/1/2021
Central Washington University - MOUS & Data Share	1/15/2022
City University of Seattle	7/1/2021
Clover Park	9/1/2021
Department of Ecology	2/1/2021
Eastern Washington University - MOU & Data Share	1/15/2022
ESD 113 - COVID Testing	3/8/2021
ESD 113 - Gravity	9/1/2021
ESD 113 - Highly Capable Support	9/1/2021
ESD 113 - PGE Early Learning Center	9/1/2021
ESD 113 - Student Enrollment Data Entry Services	8/25/2021
ESD 113 - True North	9/1/2021
ESD 113 - True North and Healthy Youth	9/1/2021
Health Care Authority	10/1/2020
Nisqually Tribe Early Head Start	9/1/2021
North Thurston Education Foundation	3/27/2018
OSPI - New Market	9/1/2012
OSPI - Teacher of the Year Program	1/1/2022
OSPI Child Nutrition Programs	continual
Pacific Lutheran University - Data Share	10/21/2021
Pacific Lutheran University - Guaranteed Admissions Program	11/10/2021
SPSCC College in the High School	7/1/2020
SPSCC Data Share	6/1/2021
Tacoma School District	9/1/2021
University of Washington	9/1/2021
Washington State University - School District Principal Cert	9/1/2021
Washington State University - MOU & Data Share	1/15/2022
Western Washington University	12/7/2021
WSIPC - Progress Track and Data Collection	9/1/2021
WSIPC - amendment IEP online connect	4/5/2021
WSIPC - amendment IEP online translation	4/5/2021

Surplus

The district disposes of obsolete surplus items using the WA Department of Enterprise Services (DES) Surplus program. They handle the pricing, sale, and distribution of items to other schools, state agencies, and the public from their website. More information: https://des.wa.gov/services/buy-surplus and RCW 28A.335.180

Definition of Surplus: Items in a school or department that are no longer used or needed, but are still in usable condition. The useful life of these items has been exceeded; therefore, the items have been declared surplus and are for sale. Many items will still work, although they no longer meet efficiency or safety standards for public school use.

Surplus Process

The district warehouse collects surplus items.
A surplus list is created and sent to the School Board for approval.
The surplus list is sent to the Department of Enterprise Services Surplus for processing.
DES Surplus advertises, prices, and sells items to schools, state agencies, and the public on the district's behalf.

Persons or entities interested in acquiring some of the district’s surplus items can contact DES surplus on their website: https://des.wa.gov/services/buy-surplus

Warehouse Deliveries

Hours: 7:00 am–2:00 pm

NTPS Service Center
6620 Carpenter Road SE
Lacey, WA 98503

360-412-4529