€¦ · 2006-07 Budget Message ... 1-26 All Funds Summary ... dures for the preparation,...

BEAVERTON SCHOOL DISTRICT 2006-2007 ADOPTED BUDGET DOCUMENT

TABLE OF CONTENTS

District Goal/Budget Committee .................................................................................................. i

The Budget At A Glance ................................................................................................................. ii

Budget Format and Process .......................................................................................................... iv

EXECUTIVE BUDGET SUMMARY

2006-07 Budget Message ...........................................................................................................1-26

All Funds Summary....................................................................................................................... 27

General Fund Expenditures By Major Function .................................................................28-30

General Fund Expenditures By Object .................................................................................31-33

General Fund Revenue By Source ........................................................................................34-35

Student Enrollment ..................................................................................................................36-37

GENERAL FUND Expenditures ...........................................................................................................................39-144

Revenues.................................................................................................................................145-146

OTHER FUNDS

Expenditures and Revenues ...............................................................................................149-266

APPENDICES

Personnel Costs .......................................................................................................................... 267

General Fund Expenditures For Personal Services .........................................................268-273

Cost Centers ............................................................................................................................ 274

Legal Notices .....................................................................................................................275-279

Board Actions .......................................................................................................................280-284

Welcome to the Beaverton School District. If you are a new reader of our budget docu-ment or you need a review, the following section will walk you through the budget document’s format and organization as well as the budget preparation process.

Budget Format The budget document is organized into 4 sections: • Executive Budget Summary • General Fund • Other Funds • Appendices The Table of Contents leads the budget document. Summary information is shown on the first few pages of the budget document.

The District Goal and Budget Committee members are listed on page i. Budget Com-mittee members and the elected School Board members are jointly responsible for oversight of the development and approval of the budget. The Budget at a Glance shows major budget changes from 2005-2006 with an em-phasis on the General Fund and the Capital Projects Fund. The Executive Budget Summary includes the Budget Message, a comprehensive nar-rative overview of the 2006-2007 budget. It presents the budget in the context of the District Goal for 2004-2009. In addition, summary budget information is presented in tabular and graphic format. Student en-rollment history and projections by grade level are presented as well. The General Fund and Other Funds sec-tions contain required information for the District’s fifteen funds. General Fund—The General Fund is the District’s primary operating fund and ac-counts for all revenues and expenditures except those required to be accounted for in another fund. Expenditure categories in-clude salaries and benefits, supplies, text-

books, utilities and other general expenses. Expenditures are presented by major func-tion categories which contain program de-scriptions, budgeted positions and program and services analysis. In addition, explana-tions are provided where significant vari-ances exist between the 2005-06 and 2006-07 budgets. Revenues come from two main sources: state funding and local property taxes. The state revenue and local property taxes are components of the State School Fund for-mula, which makes up more than 85% of all General Fund revenue. Other Funds include: Student Activity Fund—Accounts for the District’s individual school activity and ath-letic programs. The major sources of reve-nue are: student participation fees, receipts from event admission charges and vending machines and a transfer from the General Fund. Categorical Fund—This fund accounts for resources reserved for expenditures on classroom supplies and equipment, capital improvements and replacements, classroom programs, and to supplement existing re-sources available for students. Revenue

Budget Format and Process

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sources include funds received through various Oregon Department of Education grants and State lottery grants. Special Programs Fund—Accounts for revenues and expenditures of grants re-stricted for a specific purpose, usually funds received from federal, state and pri-vate grants. Long–Term Planning Fund—Accounts for funds accumulated for capital equipment replacement, Public Employee Retirement System (PERS) rate fluctuations, and sus-tainability of District instructional pro-grams in the years to come. Revenue re-sources include transfers from other funds and state sources. Food Services Fund—Accounts for reve-nues and expenditures for the child nutri-tion program. Revenue sources include sales of food and subsidies under the Na-tional School Lunch and Breakfast Pro-grams received through the State of Ore-gon. Debt Service Funds—Account for the Dis-trict’s payment of principal and interest on long-term obligations, including General Obligation (GO) bonds and Limited Tax Pension Obligations. GO bonds allow the

District to finance capital projects such as the construction of new schools. Voters must approve the sale of these bonds. Lim-ited Tax Pension Obligation bonds were issued to finance the District’s unfunded actuarial liability in the Oregon Public Em-ployees Retirement System. Capital Projects Fund—Accounts for activi-ties related to the acquisition, construction, and improvement of District facilities. Prin-cipal revenue sources are proceeds from the sale of GO bonds and interest earnings.

Insurance Reserve Fund—Accounts for administrative costs and costs incurred (up to insurance policy deductible limits) for the District’s self-insurance programs. These programs include property, liability, life, long-term disability, and unemploy-ment. Principal revenue sources are charges to other funds and a transfer from the General Fund. Workers’ Compensation Fund— Accounts for workers’ compensation claims (up to insurance policy deductible limits) for on-the-job injuries. The primary revenue sources are charges to other funds and in-terest earnings. Printing Services Fund—Accounts for the operation of the District’s Printing Services Department. User fees charged to District cost centers for the printing services pro-vided are the main revenue source. Expendable Trust Fund—Accounts for fund-raising and scholarship resources re-ceived and held by the District in a Fiduci-ary capacity. Disbursements from this fund are made in accordance with trust and fund-raising agreements. Pension Trust Fund—Accounts for the ac-

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cumulation of resources to be used for pay-ments to employees who received supple-mental early retirement stipends and post-employment health care benefits. Re-sources are contributed by the District’s General Fund at actuarially determined amounts. THE BUDGET PROCESS The District prepares its annual budget in accordance with Oregon Local Budget Law (ORS 294), which provides standard proce-dures for the preparation, presentation and administration of budgets. Public involve-ment in budget preparation is mandated by the law. Oregon Local Budget Law also re-quires that the budget be balanced—projected resources must equal projected requirements in each fund. Preparation of the budget involves many steps and months of work by District staff. Once a proposed budget is developed, the Superintendent presents it and the Budget Message to the Budget Committee, which then reviews the proposed budget and re-ceives public comment. The Budget Com-mittee recommends revisions to the budget if needed and approves a budget for the adoption by the School Board. The first Budget Committee meeting is gen-

erally held in January. Notice of the meet-ing is published in the local newspaper, five to 30 days before each meeting date. Once a document is given to the Budget Committee, citizens may obtain a copy by calling (503) 591-8000.

HOW THE BUDGET IS ADOPTED After the Budget Committee approves a budget, the budget is forwarded to the School Board for further public testimony

and review. A summary of the approved budget and notice of budget hearing is pub-lished twice in the local newspaper, five to 30 days in advance of the hearing. The no-tice indicates where the complete budget document is available for inspection. The School Board may make changes in the approved budget before or after it is adopted, but no later than June 30, the last day of the old fiscal year. After the budget hearing and consideration of public testi-mony, the Board adopts the budget in the latter part of June. SUPPLEMENTAL BUDGETS If the school district receives unanticipated revenues or a change in financial planning is required, a supplemental budget may be adopted to authorize a change in the budget within a fiscal year. A supplemental budget cannot be used to authorize a tax levy. The School Board may adopt a supplemen-tal budget at a regular public meeting if ex-penditures in the supplemental budget are less than 10 percent of the annual budget of the fund being adjusted. If the expendi-tures are greater than 10 percent, the School Board must first publish the supplemental budget and hold a special hearing.

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STUDENT ENROLLMENT HISTORICAL

AND PROJECTED The District’s proposed budget require-ments are based on the number of pro-jected students. State School Funding, the primary source of District revenue, is calculated on the basis of student en-rollment and attendance. The District’s 2006-07 budget projection includes enrollment growth of 732 stu-dents over September of 2006, with the majority of the growth at the elemen-tary and high school levels. Student population is expected to grow as the economy of the State improves. The following graph displays student population for five years, based on ac-tual enrollment as of September 30 each year, and projected enrollment for 2006-07.

Actual enrollment figures are taken from the September 30 Enroll-ment Summary. Starting with 2002-03, “Alternative Placements” are included in actual enrollment figures.

FIVE-YEAR STUDENT POPULATION HISTORY

33,500

34,000

34,500

35,000

35,500

36,000

36,500

37,000

37,500

2002-03 2003-04 2004-05 2005-06 2006-07

35,332(Actual) 35,001

(Actual)

35,744

(Actual)

36,425(Actual)

37,157(Projected)