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North Santiam School DistrictNorth Santiam School District 29]
Fiscal Year 2019-20Proposed BudgetTable of Contents
Page No.Introductory/Organizational
Budget Committee 1Budget Calendar 2Organizational Chart, 2016-2017 3North Santiam School District Goals 4Role of the Budget Committee 5General Chart of Accounts by Functions 6Account Classification Descriptions 7-8
Budget MessageBudget Message from Superintendent Andy Gardner 9-10
Budget SummaryAll Funds Summary 11Fund Balance at a Glance Chart 12All Funds Revenue by Source Chart 13All Funds Expenditures by Function Chart 14All Funds Expenditures by Object Chart 15
General Fund2019-2020- General Fund Resources at Both Funding Levels 162019-2020- State School Fund Estimates 17-19General Fund Revenue at a Glance Chart 20Fund 100— Revenue by Source Chart — General Fund 21Fund 100—General Fund Revenue 22-23Fund 100 — General Fund Expenditures by Function Chart 24Fund 100 — General Fund Expenditures by Function 25-27Fund 100 — General Fund Expenditures by Object Chart 28Fund 100 — General Fund Expenditures by Object 29-32
Special Revenue FundsFund 200— Special Revenue Grants Fund Revenue 33Fund 200 — Special Revenue Grants Fund Expenditures by Function 34-35Fund 200 — Special Revenue Grants Fund Expenditures by Object 36-38Fund 201-249 -- Special Funds Breakdown 39-47Fund 250 -- Food Service Revenue 48-49Fund 250 — Food Service Fund by Function 50Fund 250 — Food Service Fund Expenditures by Object 51-52Fund 270 -- Student Activities Revenue 53Fund 270 — Student Activities Expenditures by Function 54Fund 270- Student Activities Expenditures by Object 55
Debit Service FundsFund 300 — Debt Service Revenue All Debt Service Funds 56Fund 300 — Debt Service Fund fended 2012-2013) 57Fund 310 — PERS UAC Bonds- Revenue and Expenditures 58Fund 375 — Debt Service Fund 2012 Construction Bond 59
Capital Project FundsFund 400— All Capital Projects Fund Revenue 60Fund 400—All Capital Projects Fund Expenditures by Function 61Fund 400 —All Capital Projects Fund Expenditures by Object 62-64
Internal Service FundFund 610 -- Unemployment Fund Revenue and Expenditures 65
Informational
General Information 66-67Glossary 68-77
North Santiam School DistrictBudget Committee 2() I 9—202t)
BOARD MEMBERS B[iD(ET (‘OMMITTER
Garrett Ir()tt Scott M 111cr .1 line 2() JO —
I 331) Wilshire Drive 41 230 M ani lati Rd.Stayton, OR 07383 Stayton, OR 08383 -
[van Smith Mark Reedy — .1 one 2t)2 I1133 Gardner Ave. 28 I Goldenleal’ CtStayton, OR 973S3 Lyons OR 07358
A I isha Oliver Coral Ford .1 one 202248 I Goiclenleal Ct 40141 Cole School RoadLyons, OR 0735 Selo OR 97374
locI Nati Mark 1-lenderson — June 2019234() Martin Drive, Suite 101 210 ShalT Rd. SEStayton, OR 97383 Stayton, OR 97383
Tass Morrison Dam ian Centann I -J tine 2020P0 Box 384 866 Sunrise Drive - YESSublimity, OR 97385 Stayton, OR 97383
Mike Wagner Karen Oclenthal June 2021P0 Box 400 1 240 E Jefferson StreetLyons, OR 97358 Stayton OR 97383
Laura Wipper Erin Cramer- June 202041526 Kimston Lyons Drive 1920 N. EvergreenStayton, OR 97383 Stayton, OR 97383
SWNorth Santiam School District
RE I”ISED
201 9—2t)20 I)J STRICT BtJ I)GtT CA I I)AR
Eehruary 2 I , 20 l)
March 21, 2t)19
April 15, 2019
May 5,2019
May 30, 2019
June 5,2019
June 12, 2019
June 20, 2019
Sc/too! Botird Meeting 6:00 PMBudget Calendar DiscussionLocation S ES M ul ti—Purpose Room
Sciwol Boarti Meeting 6:00 PMApprove Budget CalendarBudget Committee Member DiscussionLocation Man — Li nn Cafeteria
School Board Meeting 6:00 PMAppoint Btmclget Committee MembersLocation: Sublimity Elementary Library
Pub/IS/I bust IVoticc’ o/ Bttc/gc’t Meeting in Locct/ ;Vcwspapci cind
oil/lie Distr,ct t’Vebsite
Budget (‘oiiimittee Meeting 7:00 PMElect Budget Committee Officers, Budget Assumptions,Revenue Update, Proposed Budget, Budget MessageLocation: District Office
Publish Notice of Budget Hearing in local newspaper and on tileDistrict website
Budget Committee Meetbtg 6:00 PM (‘if requested)District presents information in response to questionsApproval of Budget and Tax LeviesLocation: District Office
Budget Hearing 5:30 District QfficeSchool Board Meeting 6:00 PMBudget Hearing/Board Adopts Budget and Tax LeviesLocation: District Office
2
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tSSDNorth Santiam School District
Goals 201 9-2t)22
VisioNWi ChANGE Kws’ LIVES...TIIROUGII A COMMITMENT TO ExcnAiNcE,
INTEGRITY, EQUITY AND COMMUNITY ENGAGEMEN’[
MissioN $rfArfEIEN[
FNSURF STUDENTS REACH THEIR hIGHEST ACADEMIC ANI) V0CAI’IoNAI. PO’I’ENTIAL ANI)
DEVELOP INTO PRODUCTIVE CITIzENs
t GuIDING PtUNcIPLE —
LL Do WHAT Is BEST FoR ALL KIDS
tL DISTRICT GoALs I1. ENstJRi ‘[hAl’ EACh S’[tJDEN’l’ IIAS’[IIE OPPOk’[tJNITY TO AChIEVE
EXCELLENCE TIIROUC.II MEASURABLE PROGRESS AND PERSONAL GROWflI
EACH YEAR
2. PRoVIDE SUSTAINABLE, QUALITY FACILITIES AND PROMOTE POSITIVE SChOOLCIA MAT ES
3. PRoMoTE Sr UDEN’F AND STAFF INVOLVEMENT iN THE COMMUNITY AND
INVOLVE TIlE COMMUNITY IN OUR SChOOLS
4. RhcRuiT, DEVELOP, VALUE, AND RETAIN HIGH QUALITY STAFF
BOARD GOALS
1. OFFER TilE MOST COMPREhENSIVE PROGRAM POSSIBLE FOR STUDENTS AND TilEAPPROPRIATE STAFFING TO SUPPORT OUR COMMITMENT TO DOING WHAT ISBEST FOR ALL KIDS
2. CELEBRATE THE SUCCESSES OF THE DISTRICT & COMMUNITY
3. ROUTINELY MONITOR THE EFFECTIVENESS OF DISTRICT PROGRAMS ANDSERVICES IN ORDER TO BETTER SERVE ALL KIDS
4. BUILD AND SUSTAIN DYNAMIC RELATIONSHIPS VITII STAKEHOLDERS Of TIlE
DISTRICT TIIROUGH PROACTIVE COMMUNICATION EXCHANGE
4
ROLE OF THE BUDGET COMMITTEE
Buclt’,vt Coiiiiiiittee i—laiiclbook Qi (gon Deliar tnieiit of EdLiCatlOli
The committee shill hc-’ar the liuclget mfsage, rfceive the budget document, hear patrons, and
announce the time for their ni etings. Minutes of the meeting shall be kept and made available upon
request. Notification of tlit first netting of the Budget Committee is required in a newspaper of general
circulation. The committee process is then to review the budget as proposed and make needed changes.
The budget committee may request any information for the preparation or revision of the budget
document from any officer of any employee of the district. It may reqclest the attendance of anyemployee at its meetings. Such request by the Budget Committee should be made through the
superintendent and/or budget officer.
The Budget Committee does not approve new personnel, employee contracts, or salary schedules, nor
does it negotiate salary contracts. However, the Budget Committee may request the adopted salary
schedules, negotiated contracts and other materials having a fiscal impact on the bLidget document for
review. Through its authority, the Budget Committee may direct the administration to make dollar
adjustments (increases or decreases) in the proposed budget.
The role of the Budget Committee is not to directly establish or eliminate specific educational programs orservices. State standards and the establishment of budget parameters by the Board of Directors give the
budget officer and the administrative staff general guild lines for budget development. The budget office
then prepares a budget that reflects state requirements and the Board’s parameters. It is the proposed
budget, which the Budget Committee considers during the meeting. It is, of course, likely that thefinancial paranieters established when the Budget Committee sets the tax levy will either increase ordecrease the estimated resources, which may reduce certain programs or provide funding for additional
programs. Public participation at Budget Committee meeting my influence Budget Committee decisions
in either direction.
By the time the Budget Committee receives the budget message and the budget documents, many hoursof work have been put into budget development. The budget office appointed by the Board coordinates
these efforts with faculty, staff and other administrators.
The Budget Committee shall approve the budget document as submitted by the budget officer or as
subsequently revised by the committee. Their approval sets a maximum spending level for the year. It
also specifies the property tax amount or rate for all funds in the approved budget.
After budget approval, the Budget Committee’s duties cease. The Board holds the hearing on the budget
documents. The document presented at the hearing is the budget as recommended by the Budget
Committee. The Board may make additional adjustments as necessary after the hearing; however, the
amount of the estimated expenditure for each fund may not be increased more than 10 percent or $5,000and the total property tax to be levied my not exceed the amount shown in the budget financial summaryas published with the first notice of hearing on the budget, unless the Board republished the budget
summary and hold another hearing.
The Board may reconvene the Budget Committee at a later date if financial conditions in the districtchange. The Board can call this meeting; however law does not require it. Notices similar to the firstBudget Committee meeting must be given.
5
North Santiam School DistrictGeneral Chart of Accounts for Functions
Primary K—f, InstructionElonionlary Athletics (co-curricular)Middle School ProqranisMiddle/Junior I-ugh ExtracurricularHigh School Instructionl-tigh School Athletics (Co-curricular)Talenled & GilledSluctents W/ DisabilitiesResource Room[itle 1Alternalive EducationELL - English Second LanguageTeen Parent ProgramMigrant EducationYouth Correction EdSpecial Programs - Summer SchoolTitle 1 AAttendance & Social WorkStudent SafelyGuidance ServicesHealth ServicesMedical ServicesSchool NurseSpeech & AudiologyStudent Support ServicesImprovement) InstructionCurriculum DevelopmentOther tmprov. Of InstructionEducational Media ServiceLibrary/Media CenterAssessment and TestingInstructional Staff DevelopmentBoard ot EducationExecutive AdministrationOffice of PrincipalAdmin Support ServicesDir of Business ServicesFiscal ServicesPayroll ServicesInsurance - Risk ManagementOther Fiscal ServicesOperation/Maint. PlantAdmin. MaintenanceStudent TransportationTransportationTranslationsStaff Services - PersonnelHealth ServicesHealth Related Classified SalaryTechnology ServicesRetirement ServicesFood Services DirectionFood ServiceCommunity ServicesCivic ServicesNonpublic School Students ServicesBuilding AcquisitionLong - Term Debt ServiceShort - Term Debt RetireTransfers of FundsOperating ContingencyUnappropriated Funds
Account #240025411280223t)21102310415033303300221325102220
11131291232025203120311021202649213026451132113122102240252822225110213211211122129333702410611025402529221925241111125027002134512014602150264021152190255012201210266012921272210352002630255870001294
DescriptionAdmin Support ServicesAdmin. MaintenanceAlternative EducationAssessment and TestingAttendance & Social WorkBoard of EducationBuilding AcquisitionCivic ServicesCommunity ServicesCurriculum DevelopmentDir of Business ServicesEducational Media ServiceElementary Athletics (co-curricular)ELL - English Second LanguageExeculive AdministrationFiscal ServicesFood ServiceFood Services DirectionGuidance ServicesHealth Related Classified SalaryHealth ServicesHealth ServicesHigh School Athletics (Co-curricular)High School InstructionImprovement) InstructionInstructional Staff DevelopmentInsurance - Risk ManagementLibrary/Media CenterLong - Term Debt ServiceMedical ServicesMiddle School ProgramsMiddle/Junior High ExtracurricularMigrant EducationNonpublic School Students ServicesOffice of PrincipalOperating ContingencyOperation/Maint. PlantOther Fiscal ServicesOther Improv. Of InstructionPayroll ServicesPrimary K-5 InstructionResource RoomRetirement ServicesSchool NurseShort - Term Debt RetireSpecial Programs - Summer SchoolSpeech & AudiologyStaff Services - PersonnelStudent SafetyStudent Support ServicesStudent TransportationStudents W/ DisabilitiesTalented & GiftedTechnology ServicesTeen Parent ProgramTitle 1Title 1 ATransfers of FundsTranslationsTransportationUnappropriated FundsYouth Correction Ed
SAMPLE ACCOUNT STRING: 100 - 1111 410 600 050 000Fund Function Object Center Area Sub Area
Function Number Sort
Account # DescriptIon
Description Alpha Sort
111111131121112211 :111132
1210
1220250
12721280
1201
129212931294146021032110211521202130213221342150219022102213221922202222223022402310232024102490251025202524252825292540254125502558263026402645264926602700
31103120330033303370415051105120520061107000
Jses iiiilie /\ceoiitit ( ‘lissihe tiiit Systeiti
Account (Yassificatoii I)cscriptions
I tic account codes arc pre ‘iited br iiseil in ioiiiitiiin br revenue and expenditures ida school disirict.I he codes iii 1)01(1 type lace ale reqtiired, except br Area ot Responsibility. Non—hold codes are optioiialand may he used at the district’s discietiomi.
hind (Yassification / Dctiiii(ions
100 Cciieral lund — Accounts lot all liiiaiieial resources ol the clistuct except those required to heacco U fled lot in a not her lund
200 Special Revenue Funds — Account fur the proceeds olspecilic revenue sourec’s (oilier thanexpendable trtists or major capital protects) that are legally restricted to expenditure flit speciliedpurposes. Some examples ol special icvcncie Itinds niiglit include: restricted state or fl.dciilcrafts—in ud restricted tax levies. A separated tund nay he used lot each restricted source or onehind may he tised, supplemented by the di mensicm protect/reporting code: e.g., hcis replacementlund. I oocl Service and Student l3ody I ci nds should he class I lied here.
300 Debt Service Fu tid — Acci iti nt fur the aecti mu hit n m of resources fur, and the payment hdera Ilong—term debt, principal and i iii crest.
400 Capital Projects Finids — Account for linancial resources used to acquire or construct majorcapital flieiltties (other than those ot proprietary fund and trust funds.) [he most common sourceof reventie in tIns hind would be the sale of bonds. A separate fund may be used for each capitalprotect or one fund may be used, stipplementecl by the dimension project/reporting code.
500 lntei-prise Finids — Account for operations that are financed and operated in a manner similar toprivate business enterprises where the stated intent is that the cost (expenses. includingdepreciation and indirect cost) of providing goods or services to the students or general publie on acontinuing basis are financed or recovered primarily through user charges. hnterprise funds arealso used to account for operations where the school board or state regulatory agency has decidedthat periodic determination of revenues earned, expenses incurred, and net income is appropriateihr capital maintenance, public policy, management control, accountability, or other purposes.Some examples of enterprise funds might include funds used fur the bookstore operation, theathletic stadium and the community swimming pool. Few School Districts have activities thatwould require the use ol’ Enterprise hinds. Do not include Food Service or Student Body Fundshere.
600 Iiiteriial Service Funds — Account fur the operation of district functions that provide goods orservices to other district functions, other districts, or to other governmental units, on a cost-reimbursable basis. Some examples of internal service funds could include those tiseci for centralwarehousing and purchasing, central data processing, and central printing and duplicating, selfinsurance fund and unemployment hind.
700 Trust and Agency funds — Account for assets held by a district in a trustee capacity or as anagent for individuals, Private organizations, other governmental units, and/or other funds. Trustfunds would include nonexpendable trust hinds, expendable trust funds, and pension trust hinds.Agency funds could include funds for a teacher or a parent-teacher organization. Do not includeFood Service or Student Body funds here.
7
Revciiiie I)iniciisioiis
t Jscs ol the /\ccotiiit (‘lassilication System
Source I acatun ()I)cratioIIaI )iiit
Revenues collected by school distia_is aceelissi tu._’d )\‘ l1L)I souiee:
P to j ccl
l)tsl nets may use additional accotmil codedi mucnsions to provide further class i heat ion ofrevenue to track receipts f’or a particularprogram, proeet, or school.
Siib—(atecories within a major soumcc provideadditional in flwmatioo regarding the source ofrevenue. [or example, local sotirces of revenueare recorded in sub—classifIcations as localproperty taxes levied by the school district,tuition, lees, interest earnings, etc.
Expeiidit nrc I)iincnsions
I’tiflction
The function describes the activity for which aservice or material object is acquired. The majorfunctions of a district are classitied into sevenareas:
1000 Instruction2000 Support Services3000 Enterprise and Community Services4000 Facilities Acquisition and Construction5000 Other Uses (Interagency! Fund
Transactions and Debt Services)6000 Contingency7000 Unappropriated Ending fund Balance
Functions and sub-functions consist of activitiesthat have similar operational objectives.Categories of’ activities in each of these divisionsand subdivisions are grouped according to theprinciple that the activities could be combined,compared. related and mutually exclusive.
Ilus dimension is used to identity (I) school or(2) non—school cost centers, such as centralgmarns or departments. Operational Unit codesame detined provide by school districts btit arerequired t( w state reporting purposes becauseexpendittires ame reported at the school levelrather than the district level.
Area of Respoimsihility (AOk)
[h is dimnetts ion provides add it tonal details to theaccount code and is used to identify expendituresfor specitic curriculum areas and programs.Districts may elect to tise area codes for a varietyof reasons to track expenditures and managecosts.
C)bj cc Is
[he object is the service or commodity bought.Ihese categories are also divided into sub—objectsfor more detailed accounting.
Payroll / WagesAssociated Payroll CostsPurchased ServicesSupplies and MaterialsCapital OutlayOther ObjectsTransfersOther Uses of Funds
Fund — Ftinct ion Object Center Area Sub Area100 2540 — 0410 900 050 000
1000200t)
100t))t )t
Soot)
I _ocil SotmiccsI nterniecl ate St itilcesState Sotimees
I ederi I Sources( )ther Sources
100200300400500600700800
$
North Santiam School Distr,ct
2019-20 Budget Message
Superintendent Andy Gardner
The North Santiam School District’s 2019-20 Annual Budget occurs at a propitious moment in Oregon’spublic school history. On May 16, Governor Kate Brown signed House Bill 3427 into law, which providesfor a significant investment in education funding in the state. While this bodes well for Oregon in thelong term, the likelihood is high that the measure will be referred to the voters for a January 2020 vote.This means that the District’s 2019-20 budget presented here will not reflect the measure’s fundingincrease, since the tax will not begin to be collected until January 2020 at the earliest.
While the state legislature has put an enormous amount of energy into the passing of HB 3427, it hasalso been at work on its General Fund allocation to schools. This budget is currently allocated at the $9.0billion level, and this is the number that the NSSD is basing its budget on for the upcoming year. The2017-19 biennium provided K-12 education funding at $8.4 billion. While the increase to $9 billion is asignificant increase, much of those funds (approximately $800,000 per year) will be used to cover PublicEmployee Retirement System (PERS) increases. Notwithstanding these increased costs, the district hasbeen able to preserve existing programs in the 2019-20 budget and continue its forward momentumfocusing on student and learning achievement.
The District’s budget across all funds for the upcoming year totals $37,410,800. The General Fundportion of that budget totals $25,555,200. As in past years, the District’s class sizes remain at areasonable size and provide an opportunity for student learning and strong teaching. This year thedistrict is proposing two new positions; a 1.0 Full-Time position for a Teacher on Special Assignment atthe High School that will focus on student behavior, and a half-time counseling position at SublimitySchool to support student needs on that campus. These positions will allow some shifting of behaviorsupport personnel to other buildings for more time, and create a broader and deeper system of supportfor existing school personnel.
The District will continue to invest in robust teacher and administrator training focused on improvingour teaching and learning. The District will continue to improve its AVID programs (Advancement ViaIndividual Determination), which focus on instruction and high expectations for students on both aschool-wide and individual classroom basis. The District continues to see our classrooms and ourworkforce as the essential component for student learning; research shows that the effectiveness of theclassroom teacher is by far the most important variable to student learning, and that the buildingleadership is the critical element in a school’s results overtime. In addition, in the District’s recentParent Survey, 62% of parents saw this work as the most important work of the District. (20% of parentsnamed Long-Term Fiscal Planning as the most important, making these two areas by far the highestpriorities of the district).
The District will receive $328,000 in each of the next two years as a result of the passage of Measure 9$in 2016. This measure, which is now called the “High School Success Fund”, which was passed by Oregonvoters at a 68% approval rate, provides for high school and gth grade programs that focus on three major
9
areas: Career and Technical Education, Dropout prevention/Graduation Rate increases and DualCredit/Accelerated learning opportunities. This has been made possible by the diminishing budgetarydemands of the Home Construction classes, which will sell their second home in the Spring of 2020. Thesale of the houses will result in a separate fund which will be used to fund materials and lots goingforward. The current funding level of $328,000 represents about 60% of the actual funding specified bythe measure. This year, the district has added a Coordinator Position in order to further develop theseprograms. HB 3427 and its new revenue will now fund Measure 98 fully, which will result inapproximately $584,000 a year, and the district will be planning in the early Fall of 2019 to put thesefunds to work for SHS students.
Stayton High School has made significant movement in the past two years in terms of its outcomes,some of which have been the result of Measure 9$ investments. The creation of the Freshman On-TrackCoordinator has resulted 89.75% of SHS Freshmen being “On Track” to Graduate at the end of their firstyear of high school in 2017-18. Stayton High School continued to improve its 4-Year Graduationpercentage by improving to 84.7% in 2018, up from 81.2% in 2017 and 72.3% in 2016.
The vast majority of the new investment in K-12 Education made by HB 3427 will come in the form ofthe School Improvement Fund. This new measure will need voter approval, and will not begin to collectrevenue until 2020, so questions remain about what funds will be available in the 2019-20 fiscal year.However, the District will need to engage in planning immediately in order to move through theapproval process to access funds when they become available. The District’s plan must be submitted forapproval in November 2019.
The School Improvement Fund will require districts to invest in four major areas, with the flexibility touse funds for some or all of the categories. The categories are: 1) Expand Instructional Time, 2) AddressStudent Health and Safety, 3) Reduce class sizes and caseloads, and 4) Provide a Well-RoundedEducation. The district’s early estimates of that fund are approximately $1.8 million, and the district willbe seeking input from stakeholders in the early fall in order to develop a plan that will further enhanceour schools and address emerging challenges in the four categories.
In summary, the North Santiam School District is well-positioned to continue its work to improveteaching and learning, and its budget reflects these priorities. The District has much work to do to takeinput and plan for the increased funding with could potentially come during the course of the year, butwe plan next year in the budget process to demonstrate a strong plan that allows students and teachersto learn and grow in a financially sustainable model.
10
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FOR ECAST
SupportActivfties
12
Revenue by Source for all Funds
TOTAL BUDGET $37,410,800
TOTAL
FEDERAL SOURCES7%
$37,410,800 100.00%
PFRCFNT OFFUNCTION REVENUE TYPE DOLLARS BUDGETED BUDGET
1000 LOCAL SOURCES $10,627,640 28.41%
2000 COUNTY SOURCES $1,054,970 2.82%
3000 STATE SOURCES $16,710,785 44.67%
4000 FEDERAL SOURCES $2,188,325 5.85%
5000 BEGINNING FUND BALANCE & TRANSFERS IN $6,829,080 18.25%
BEGINNING FUNDBALANCE &
TRANSFERS IN18%
13
Expenditures by Function for all Funds
TOTAL BUDGET $37,410,800
TOTAL $37,410,800 100.00%
PERCENT OF
FUNCTION REVENUE TYPE DOLLARS BUDGETED BUDGET
1000 INSTRUCTION $16,942,249 45.29%
2000 SUPPORT SERVICES $10,944,783 29.26%
3000 ENTERPRISE & COMMUNITY SERVICE $1,342,296 3.59%
4000 FACILITIES ACQUISITON $917,070 2.45%
5000 DEBT SERVICE & TRANSFERS $3,419,402 9.14%
6000 CONTINGENCIES $2,475,000 6.62%
7000 UNAPPROPRIATED ENDING FUND BALANCE $1,370,000 3.66%
4000 FACIUTIESACQUISITON
0
uuv a..a’e,LrrnISE &COMMUNITY SERVICE
4% r
A
14
Expenditures by Object for at Funds
TOTAL BUDGET $37,410,800
TOTAL $37,410,800 100.00%
PERCENT OFFUNCTION REVENUE TYPE DOLLARS BUDGETED BUDGET
100/200 SALARIES & BENEFITS $21,852,226 58.41%
300 PURCHASED SERVICES $3,456,680 9.24%
400 SUPPLIES & MATERIALS $3,115,514 8.33%
500 CAPITAL OUTLAY $1,358,480 3.63%
600 DUES, FEES, INSURANCE $3,764,900 10.06%
700 TRANSFERS $18,000 0.05%
800 ENDING FUND BALANCE $3,845,000 10.28%
15
FUND 100
GENERAL FUND
The general fund is support largely by state funding in the form of “Basic SchoolSupport”. This year the funding at the state level is $9 billion.
Our budgeted beginning fund balance of $2 million, is the same as our actual2018-19 beginning fund balance.
The general fund supports 261 FTE.
The increases to the general fund are largely caused by salary and benefitincreases.
Our PERS rates increased as follows:
Tier 1/Tier 2— 2018-19 is .1015
Tier 1/Tier 2 — 2019-20 is .1689 — an increase of .0674
OPSRP or Tier 2 — 2018-19 is .0482
OPSRP or Tier 2 — 2019-20 is .1127 — an increase of .0645
General Fund PERS increase = $615,693
The increase is reduced by a use of our PERS reserves by $310,000
Insurance costs are budgeted at a 5% increase.
Other increases are in transportation and of course utilities — utilities arebudgeted at an average of a 3% increase.
GENERAL FUND RESOURCES PROJECTIONS
Beginning Fund Balance
5400- i’,IIlrlIIri’, rind Halance
2001 s intermediate Resources
Legislative Budget
2019-20
PROJECTED
4000-s Federal Resources
Total Federal Resources
5000’s Transfers
5200-I nterfund Transfers In
Total Transfers
General Fund Resources Total
856 1,774 0 7,500
2016-17 2017-18 2018-19 2018-19ACTUAL ACTUAL BUDGET PROJECTED
l000s Local Resources
liii -Current & Prior Year Taxes
8.2000 8.2000 82000 9 BILLION2,251,340 1,112,526 1,895,000 2,000,000 2,000,000
3.8% inc 3.5% Inc5,673,361 5,777,099 5,980,000 6,000,000 6,210,000
1312-Trution Other Districts Withir 3,360 100 5,000 0 01510-interest on Investments 713 222,965 95,700 192,157 189,9151710-Fees Admission 14,245 0 0 0 01740-Fees Admission 65,498 65,013 67,500 50,000 50,0001910-Rentals 10,654 7,140 0 2,500 2,5001980-Fees Charged To Grants 55,434 49,703 25,000 25,000 30,0001990-Miscellaneous 19,417 11,464 15,000 5,000 5,000
Total Local Resources 5,842,681 6,133,483 6,188,200 6,274,657 6,487,415
Total Intermediate Resources
2101-County School 41,294 56,092 45,000 40,000 45,0002102-E5D Transit 628,185 640,000 645,000 640,000 640,0002106-WESD Regional Transit 41,800 10,000 30,000 10,000 10,0002200-Restricted Resourcees 5,745 0 0 0 0
3001 ‘s State Resources
717,024 706,092 720,000 690,000 695,000
Total State Resources
3101-State Basic School Support 14,076,908 15,102,024 14,734,245 14,799,374 15,940,3353103-Common School Fund 300,735 228,664 224,646 228,664 i” 214,9503104-State Timber Resources 56,068 12,220 150,000 550,000 250,0003105-SSF Prior Years Adjustment 0 245,044 150000) 100,000 0 Ii)
3107-SSF High School Disability 83,567 10,000 10,000 10,0003299-Restricted State Grant 0 0 0
14,433,711 15,671,519 15,068,891 15,688,038
4801-Federal Forest Resources 856 1,774 7,500 0 7,500
16,365,285
0 0
7,500
0 00 0 0 0 0
23,245,613 23,625,393 23,879,591 24,652,695 25,555,200
0
DIFFERENCE BETWEEN TOTALS 1,232,409 379,781 254,198 773,104 902,505IN THE PRIOR YEAR 2016-17 from 2017-18 from 17/18 to 2018-19 2017-18 Difference
2015-16 2016-17 Actual to Budg. Budget to between
Projection 2018-19 and 2019-20
16
5/15/2019
District Business Managers
2019-20 State School Fund Estimates
Transfers/Deductions
State Revenue for Formula $4,353,267,150District Local Revenue. $1,964,921,049ESD Local Revenue: $131400000
Local Rev, for Formula (District + ESD) $2,096,321,049
Total Revenue For Formula $6,449,588,198District Share at 95.50% $6,159,356,729ESD Share at 4.50% $290,231,469
Other Transfers/Deductions: Less High Cost Disability Grants: ($35,000,000)Less Facility Grants: ($3,500,000)
Less share of EAF ($8,375,000)
Districts
ADMr:Property Taxes:
Common School Fund:
Federal Forest Fees:
Other Local Revenues:Teacher Experience:
11% Cap Waiver Basis:
Poverty Basis:
School District Funding Ratio:Transportation Grant:
Estimated ADMr:
Estimated ADMw:
District Accrual per ADMw:
ESD Accrual per ADMw:
YCEP/JDEP amount per ADMw:
Estimated
Estimated
Estimated
Estimated
Estimated
2018-192017-18
December 2018
1 .850302658$234116610.70
575,000
706,000
$496
$18
$8,326
Date:
To:
Re:
2019-20 2020-21 2019-21 Biennium*
$4,410,000,000 $4,590,000,000 $9,000,000,000
2019-20 Budget Appropriation for school districts & ESDs:Less Reserve Account:
Less TAG. Speech Pathology, and Oregon Viiltial School District:Less Long Term Care and State Schools:
English Language Learner Improvement Funds:
Educator Advancement Fund (EAF):
Less Small High School GrantLess Charter School ClosLire Funds
Less Local Option Equalization Grant:
Less Office of School Facilities:
Skilled Nursing Facilities (pediatric nursing):
Free Lunch program:
$4,410,000,000($20,000,000)
($1,050,000)
($12,500,000)($6,250,000)
($3,000,000)
($2,500,000)
$0($3,430,184)
($4,000,000)
($2,577,479)($1,425,188)
($56,732,851)
Less LSD testing contract:Less share of EAF
ESDsFormula Revenue for Distribution
School Districts
ESDs
*Based on HB3427 $200 Million increase to the state school fund.
($46,875,000)($484,000)
($8,375,000)
($8,859,000)
$6,112,481,729
$281,372,469
Sources for 2019-20 Estimates
If you have any questions please contact Adam Krein at [email protected]
$6,210,000.00
$7,500.00
$214,925.18
$45,000.00
$250000.00
$0.00
$0.00
$0.00
$6,727,425.78
10.44
12.09
-1.66
Purchased Services
Supplies
Other
Garage Depreciation
Bus Depreciation
Fees Collected
Non-Reimburseable
Net Eligible Trans. Expend.
Trans per ADMrRank. 14%
Grant (Rate’ Net EligibleExpend) =
= N/A
= N/A
= N/A
= N/A
= N/A
= N/A
= N/A
= $975,000.00
TransportationReimburs. Rate 70.00%
$682,500.00
STATE SCHOOL FUND GRANT
2019-2020Based on $9 Billion Budget with 49/51 split as of 5/15/2019
Marion County, North Santiam SD 29J District ID: 2143
207 9-2020 Transportation Grant
Salaries = N/A
Payroll = N/A
2019-2020 Local RevenueProperty Taxes and in lieu of property taxes from
local sources
Federal Forest Fees =Common School Fund =
County School Fund =
State Managed Timber =
ESD Equalization =In-Lieu of Property Taxes(i oniocal sources) =
Revenue Adjustments =
Local Revenue =
2019-2020 Experience AdjustmentDistrict Average Teacher Experience =
State Average Teacher Experience =Experience Adjustment (Difference in District and
State Teacher Experience) =
2019-2020 Extended ADMw2019-2020 ADMw 2018-2019 ADMw Extended ADMw
2,665.02 2,645.24 2,665.02
20 19-2020 General Purpose Grant 20 19-2020 Total Formula Revenue(Extended ADMw x [ $4500 +( $25 x Experience Adjustment)]) x Funding Ratio General Purpose Grant + Transportation Grant
( 2,665.02 x [$4500 ÷ ($25 x -1.66)]) X 1.850302658026 = $21,985,260 = $21,985,260 + $682,500 = $22,667,760
2079-2020 State School Fund Grant General Purpose Grant per Extended ADMw= $8,250Total Formula Revenue per Extended ADMw= $8 506Total Formula Revenue - Local Revenue
= $22,667,760 - $6,727,425 = $15,940,335Charter Schools Ratef ORS 338.155 ) $8,250
Total Paid To date Estimated Remaining Balance Due High CostSSF Small HS Grant Facility Grant SSF Small HS Grant Facility Grant Disability
STATE SCHOOL FUND GRANT
2019-2020 As of 5/15/2019
Marion County, North Santlam SD 29J District ID: 2143
20 19-2020 Extended ADMw
North Santiam SD 29i: District total extended ADMw for funding calculations
100.00 X 0.50 =
2.00 X 1.00 =
247.28 X 1.00 =
25.80 X 1.00 =
261.67 X 0.25 =
8.00 X 0.25 =
24.52 X 1.00 =
0.00 X 1.00 =
0.00 X-0.25 =
2019-2020
2,248.00
50.00
2.00
247.28
25.80
65.42
2.00
24.52
0.00
0.00
2018-2019
2,236.14
41.77
3.96
245.98
25.80
65.07
2.00
24.52
0.00
0.00 X-0.25 = 0.00
2018-2019 ADMw 2,645.24
2,665.02
North Santiam SD 29] Extended ADMw 2,665.02
ADMr: 2,248.00 X 1.00 =
Students in ESL programs:
Students in Pregnant and Parenting Programs:
340 IEP Students capped at 11% of District ADMr:
Students on IEP Above 11% of ADMr:
Students in Poverty:
Students in Foster Care and Neglected/Delinquent:
Remote Elementary School Correction:
Small High School Correction:
Post Graduate Scholars:
2,236.14 X 1.00
83.54 X 0.50 =
3.96 X 1.00 =
245.98 X 1.00 =
25.80 X 1.00 =
260.29 X 0.25 =
8.00 X 0.25 =
24.52 X 1.00 =
0.00 X 1.00 =
2019-2020 ADMw 2,665.02
North Santiam SD 29J Extended ADMw
Page 160 of 234
20
SupportActivities
FOR ECAST
Genera’ Fund Revenue by Source
TOTAL GENERAL FUND $25,555,200
TOTAL $25,555,200 100.00%
PERCNTOFFUNCTION REVENUE TYPE DOLLARS BUDGETED BUDGET
1000 LOCAL SOURCES $6,487,415 25.39%
2000 COUNTY SOURCES $695,000 2.72%
3000 STATE SOURCES $16,365,285 64.04%
4000 FEDERAL SOURCES $7,500 0.03%
5000 BEGINNING FUND BALANCE & TRANSFERS IN $2,000,000 7.83%
FEDERAL SOURCES0%
21
Beg
inni
ngF
und
Bal
ance
5400
-Beg
inni
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ndB
alan
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2000s
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rmed
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es
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OO
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es
41,2
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00
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00
00
41,8
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00
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994
00
00
71
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24
675,3
58
72
0,0
00
695,0
00
00
2016-2
017
20
17
-20
18
2018-2
019
2019-2
020
2019-2
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2019-2
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AC
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00
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s0
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00
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55,4
3449
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35,0
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00
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cell
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389
5,00
05,
000
00
Tot
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ou
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6,1
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8,2
00
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Tot
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5150
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Fund
Loa
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5200
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In
2019-2
020
2019-2
020
APP
RO
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2016-2
017
20
17
-20
18
2018-2
019
2019-2
020
AC
TU
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3000
’sS
tate
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3101
-Sta
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14,0
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14,7
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00
STA
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5,04
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Res
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0,00
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10,0
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Res
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15
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1,5
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’sT
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Tot
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ran
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s
Gen
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Fun
dR
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00
00
00
856
1,77
47,
500
7,50
00
08
56
1,7
74
7,5
00
7,5
00
00
00
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23,3
65,0
24
23,5
94,6
60
23,8
79,5
91
25
,55
5,2
00
00
r’J Ui
General Fund Expenditures by Function
TOTAL GENERAL FUND $25,555,200
TOTAL $25,555,200 100.00%
._ PERCENT OFFUNCTION REVENUE TYPE DOLLARS BUDGETED BUDGET
1000 INSTRUCTION $14,494,990 56.72%
2000 SUPPORT SERVICES $9,639,344 37.72%
3000 ENTERPRISE & COMMUNITY SERVICE $13,866 0.05%
4000 FACILITIES ACQUISITON $0 0.00%
5000 DEBT SERVICE & TRANSFERS $137,000 0.54%
6000 CONTINGENCIES $800,000 3.13%
7000 UNAPPROPRIATED ENDING FUND BALANCE $470,000 1.84%
4000 FACILITIESACQUISITON
0%
3000 ENTERPRISE &COMMUNITY SERVICE
0%
24
NO
RT
HSA
NT
IAM
SCH
OO
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ISTR
ICT
FUN
D1
00
-G
EN
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AL
FUN
DE
XPE
ND
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RE
SBY
FUN
CT
ION
2016
-17
2016
-17
2017
-18
2017
-18
2018
-19
2018
-19
2019
-20
2019
-20
2019
-20
2019
-20
AC
TUA
LSET
EA
CTU
ALS
FTE
BU
DG
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PRO
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1000
Inst
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1111
-Pri
mar
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-33,
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127
56.6
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2,11
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.84,
456,
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57.9
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1120
-Tut
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rogr
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119,
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lar
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gram
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00
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ith
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83-A
lter
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atur
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143
0.0
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00
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1289
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nati
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ams
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age
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gram
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5,27
310
.344
5,18
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9,74
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012
92-T
een
Par
ent
Pro
gram
14,0
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401
0.0
15,8
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peci
alP
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Sum
mer
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00
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00
1000
Inst
ruct
ion
Tot
al1
1,8
19
,43
116
91
2,6
12
,49
616
51
3,4
56
,46
216
214,4
94,9
90
162
00
2000
Support
Ser
vice
s21
10-A
tten
danc
e&
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ork
47,4
550.
547
,716
0.5
48,5
660.
548
,603
0.5
00
2113
-Soc
ial
Wor
k38
,869
0.8
41,2
480.
440
,389
0.4
47,1
920.
40
021
15-S
tude
ntSa
fety
10,0
280.
014
,150
0.0
21,1
380.
029
,150
0.0
00
2120
-Gui
danc
eS
ervi
ces
(Cou
nsel
ing)
270,
368
5.0
275,
942
6,0
331,
110
4.4
345,
051
4.0
00
2134
-Nur
seS
ervi
ces
80,5
540.
795
,844
1.0
123,
882
1.0
130,
430
1.0
00
U,
NO
RT
HSA
NT
IAM
SCH
OO
LD
ISTR
ICT
FUN
D1
00
-G
EN
ER
AL
FUN
DE
XPE
ND
ITU
RE
SBY
FUN
CT
ION
(Co
nti
nued
)
2016
-17
2016
-17
2017
-18
2017
-18
2018
-19
2018
-19
2019
-20
2019
-20
2019
-20
2019
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ALS
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2000
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pp
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186,
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74,4
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0,
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RT
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EN
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FUN
DE
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RE
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FUN
CT
ION
(Co
nti
nued
)
2016
-17
2016
-17
2017
-18
2017
-18
2018
-19
2018
-19
2019
-20
AC
TUA
LSFT
EA
CTU
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FTE
BU
DG
ET
FIE
PRO
POSE
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5000
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tS
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5110
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Deb
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e50
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5200
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5200
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rs52
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ran
sfer
sT
otal
6000
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234,
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176,
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2019
-20
2019
-20
FTE
AP
PR
OV
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3000
Ente
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dC
om
munit
yS
ervi
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3300
-Com
mun
ity
Ser
vice
s1,
998
0.0
1,51
20.
04,
000
0.0
4,00
00.
00
033
10-D
irec
tion
ofC
omm
unit
yS
ervi
ces
76,9
321.
083
,085
1.0
40,2
250.
00
0.0
00
3360
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eles
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up
po
rt0
0.0
00.
03,
100
0.0
8,10
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arly
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00.
00
0.0
1,76
60.
00
03
000-E
nte
rpri
se&
Com
m.
Ser
v.T
otal
78,9
301
84,5
971
47,3
250
13,8
660
00
2019-2
0
AD
OP
TE
D
GE
NE
RA
LFU
ND
TO
TA
L20
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,624
241
21,5
46,9
2323
523
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,691
227
25,5
55,2
0022
80
0
General Fund Expenditures by Object
TOTAL
TOTAL BUDGET $25,555,200
100.00%
PERCENT OFFUNCTION REVENUE TYPE DOLLARS BUDGETED BUDGET
100/200 SALARIES & BENEFITS $19,895,322 77.85%
300 PURCHASED SERVICES $3,105,316 12.15%
400 SUPPLIES & MATERIALS $802,182 3.14%
500 CAPITAL OUTLAY $84,650 0.33%
600 DUES, FEES, INSURANCE $379,730 1.49%
700 TRANSFERS $18,000 0.07%
800 ENDING FUND BALANCE $1,270,000 4.97%
$25,555,200
28
NO
RT
HS
AN
TIA
MS
CH
OO
LD
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RIC
T
FUN
D10
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20
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6,37
7,63
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701
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00
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s1,
792,
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11,
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1,96
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011
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lass
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onfi
dent
ial
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pora
ry51
46,
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2,50
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000
00
130-
Add
itio
nal
Sal
ary
309,
731
305,
764
269,
628
299,
017
00
131-
Lic
ense
dA
ddit
iona
lS
alar
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lass
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dA
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lS
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204,
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ocia
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curi
ty$0
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5,60
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023
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orke
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91,1
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915,
649
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850
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trat
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l6,
135,
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AC
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3,39
51,
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42,8
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D
Cap
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Outl
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Equip
men
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ver
$5,0
00
510-
Lan
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stru
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0-Im
prov
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Cap
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54,4
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079
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26,8
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577
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9,10
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FUND 200
SPECIAL REVENUE (GRANT) FUND
The 200 Fund is comprised of many sub funds that provide expenditure authorityfor our grant programs. This fund has been reduced this year due to the end of ourPathways to Health Grant and our Mentor Grant.
The largest sub funds are as follows:
203 — Measure 98— High School Success (CTE) Grant
This sub fund totals $325,500 and supports 2.5 FTE. This program focuses on CTEPrograms, Drop Out Prevention, and College Pathways.
210 — This sub fund totals $170,000 and provides additional expenditure authoritythat is redistributed throughout the year as we receive new grants.
217—Title I -
This sub fund supports our Title I Federal Grant and totals $440,600.
It supports 5.32 ETE.
218—Title II
This sub fund supports our Title II Federal Grant and totals $74,640
This grant is used largely to support our teacher training program — it pays forsubstitute time and extra time for our teachers to attending trainings, or to leadtrainings.
220 — IDEA (Federal Grant to Support our Special Education Program)
This grant totals $465,170 and supports 5.56 FTE.
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117,
341
149,
493
164,
580
00
243-
Adm
inis
trat
ive
Insu
ranc
e3,
802
15,1
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37,2
670
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A45
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537
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697
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sP
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s31
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313-
Stu
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s31
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sS
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319-
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322-
Rep
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and
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vice
s32
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lect
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ewag
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Tra
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340-
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and
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383-
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hite
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vice
s39
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ther
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edS
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ials
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and
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rary
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.(l
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470-
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are
480-
Com
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rH
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Sup
pli
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dM
ater
ials
Tot
al
FUN
D20
0-S
PEC
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RE
VE
NU
EG
RA
NT
EX
PEN
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ES
BYO
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(Conti
nued
)R
EQ
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TS
2016-2
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019
2019-2
020
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020
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020
AC
TUA
LSA
CTU
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ET
PRO
POSE
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00
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4,76
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45,3
1842
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182,
562
53,8
760
03,
000
00
00
37,5
4442
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00
3,72
50
00
00
00
01,
077
20,0
000
00
121,
250
00
2814
845
00
011
51,
669
1,51
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00
00
00
20,6
7633
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142,
010
39,4
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060
50
12,9
5030
20
00
045
,000
00
043
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84,6
5866
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124,
970
00
110,
425
164,
295
496,
284
307,
174
00
95,5
6912
4,87
830
6,14
736
2,56
80
03,
782
5,28
831
1,25
254
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90
00
2,37
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00
00
25,3
1320
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173,
073
88,5
000
06,
810
39,1
4014
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29,8
000
090
,375
15,5
0516
2,98
314
2,73
00
022
1,85
020
7,89
696
8,70
51,
173,
447
00
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700’
sT
ran
sfer
s
710
Fun
dM
odif
icat
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720
Tta
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ts
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Oth
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ers
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253,
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020
AC
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tion
41,3
1662
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287,
054
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550
00
530-
Impr
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ents
Bui
ldin
gs20
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05,
500
00
054
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men
t0
29,8
1450
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00
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Cap
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61,8
8512
2,39
150
4,55
420
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00
0
600’
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ther
Obje
cts
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san
dFe
es8,
413
19,0
8617
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8,75
00
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rant
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rect
52,3
3149
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61,9
3362
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00
Oth
erO
bje
cts
Tot
al60
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68,7
8979
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71,5
680
0
00
658,
791
925,
000
00
00
658,
791
925,
000
00
1,6
03,6
76
1,6
28,6
26
4,2
81
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63,9
48,5
19
0
Ui
THE
FOL
LO
WIN
GPA
GE
SPR
OV
IDE
EX
PLA
NA
TIO
NFO
RTH
ELA
RG
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RA
NT
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ED
TO
BER
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VED
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ED
ISTR
ICT
TH
AT
AR
EC
ON
TA
INE
DW
ITH
INTH
ESP
EC
IAL
RE
VE
NU
EFU
ND
NO
RT
HSA
NT
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SCH
OO
LD
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RIC
TFU
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AT
ED
BYB
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N-
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THE
2019
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YEA
RTH
EFU
ND
SA
RE
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ING
RES
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ED
2016-2
01
72
01
7-2
01
82
01
8-2
01
92
01
9-2
02
02
01
9-2
02
02
01
9-2
02
0A
CT
UA
LS
AC
TU
AL
SB
UD
GE
TPR
OPO
SED
APP
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VE
DA
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Res
ourc
esR
eport
5200
TRA
NSF
ERS
IN20
0,00
010
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00
00
5400
FUN
DB
ALA
NC
E29
1,79
149
1,79
150
1,79
157
0,00
00
0
Tot
alR
esourc
es49
1,79
150
1,79
150
1,79
157
0,00
00
0
Req
uir
emen
tsR
eport
6110
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NE
DR
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ER
VE
00
501,
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570,
000
00
Tot
alR
equir
emen
ts0
050
1,79
157
0,00
00
0
w
5200
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rans
fer
In54
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Fund
Bal
ance
Tota
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17
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2019
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Req
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Res
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2213
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ooks
021
5,00
00
00
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021
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215,
000
215,
000
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000
00
00
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000
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000
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0
NO
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720
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920
18-1
920
19-2
020
2019
-20
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-202
020
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AC
TUA
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Res
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s41
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3
Tot
alR
esou
rces
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2017
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2018
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2018
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2019
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2019
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2019
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2019
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422,
914
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20
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660
044
0,60
00
00
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tsR
epor
t
360,
991
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0
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06
0 0
736
4,75
6
012
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00
24,6
97
637
2,19
5
014
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036
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027
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00
639
2,27
5
015
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026
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00
6,70
4
2.7 0 0 0
414,
007
744
4,10
26
450,
660
644
0,60
03
00
00
00
00
00
039
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20
450,
660
044
0,60
00
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1272
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leIA
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90-S
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ceD
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tud
ent
221
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nstr
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3360
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port
0 0
Tot
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equir
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ts
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RT
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FUN
D21
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720
16-1
720
17-2
018
2017
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2018
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920
18-1
920
19-2
020
2019
-20
2019
-202
020
19-2
020
AC
TUA
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ALS
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DG
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PRO
POSE
DFT
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Res
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esR
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t
4500
- Res
tric
ted
Fed
eral
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ourc
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7,2
20
07
2,5
91
01
01
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00
74,6
40
00
0
Tot
alR
esou
rces
Tot
alR
equ
irem
ents
00
72,5
91
0101,6
90
074,6
40
00
0
Req
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emen
tsR
epor
t
79,2
510
74,9
660
101,
690
074
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00
0
2210
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prov
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tof
Inst
ruct
ion
Ser
vice
s52,2
33
025
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048,8
20
029
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00
02
240-I
nst
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Sta
ffD
evel
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ent
21,0
050
45
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60
43
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00
38,2
110
00
2640
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stru
ctio
nal
Impro
vem
ent
Ser
vice
s33
60
00
2,00
00
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00
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Inst
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vate
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5,67
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20
7,00
00
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00
00
w
Res
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esR
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rtNO
RT
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NT
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SCH
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4500-R
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(Sta
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MS)
Tot
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es
2017
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AC
TU
AL
S 0 0
0 0
2019
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APP
RO
VE
D
2018
-19
BU
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ET
12,0
00
17,0
00
18,0
00
47,0
00
2019
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AD
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ED
00
00
2019
-20
PRO
POSE
D
13,0
00
18,5
04
20,0
00
51,5
04
0 0
0 0
00
00
NO
RT
HSA
NT
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TFU
ND
232
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TD
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HO
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Req
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tsR
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rt
2016
-17
2017
-18
2018
-19
2019
-20
2019
-20
2019
-20
AC
TUA
LSA
CTU
ALS
BU
DG
ET
PRO
POSE
DA
PPR
OV
ED
AD
OPT
ED
100’
sS
alar
ies
130-
Add
itio
nal
Sal
ary-
(Mar
i-L
inn)
03,
091
3,15
31,
500
00
130-
Add
itio
nal
Sal
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(Sub
lim
ity)
038
43,
153
1,91
00
013
0-A
ddit
iona
lS
alar
y-(S
taty
onM
iddl
e)0
7,18
54,
785
9,41
00
CS
alar
ies
Tot
al0
10,6
6011
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12,8
210
0
200’
sA
ssoci
ated
Pay
roll
Cos
tsM
ari-
Lin
n0
1,19
01,
204
630
0S
ubli
mit
y0
137
1,20
469
20
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tayt
onM
iddl
eS
choo
l0
1,49
21,
572
3,45
20
0A
sso
ciat
edP
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llC
ost
Tot
al0
2,81
93,
980
4,20
70
0
30
05
Pu
rch
ased
Ser
vice
sM
ari-
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nP
urc
has
edS
ervi
ces
04,
815
011
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00
Sub
lim
ity
Purc
has
edS
ervi
ces
09,
156
10,5
606,
168
00
Sta
yton
Mid
dle
Sch
ool
Purc
has
edS
ervi
ces
022
40
7,35
00
0T
otal
Pu
rch
ased
Ser
vice
s0
14,1
9510
,560
25,3
060
0
400’
sS
uppli
esan
dM
ater
ials
410-
Co
nsu
mab
leS
uppl
ies
&M
at.
(Mar
i-L
inn)
02,
012
7,64
32,
020
00
410-
Consu
mab
leS
uppl
ies
&M
at.
(Sub
lim
ity)
02,
310
2,08
32,
3S0
00
410-
Consu
mab
leS
uppl
ies
&M
at.
(Sta
yton
M)
010
,261
11,6
434,
800
00
Tot
alS
uppli
esan
dM
ater
ials
014
,583
21,3
699,
170
00
Tot
alR
equ
irem
ents
042,2
56
47,0
00
51,5
040
0. L
fl
2199
-Res
tric
ted
Inte
rmed
iate
Res
ourc
es
5400
-Beg
inni
ngFu
ndB
alan
ce
FUN
D24
0&
244
ERA
TEG
RA
NT
S
TH
ISSU
BFU
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PP
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TS
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ED
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ERA
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NT
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Tota
lR
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es92
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313
2,00
00
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rt
221
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ther
Impro
vem
ent
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ruct
ion
Ser
vice
s
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ruct
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ffD
evel
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men
t
2660
-Tec
hnol
ogy
Ser
vice
s
71,3
7117
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142,
133
132,
000
00
Res
ourc
esR
eport
2016-2
017
20
17
-20
1$
2018-2
019
20
19
-20
20
20
19
-20
20
20
19
-20
20
AC
TU
AL
SA
CT
UA
LS
BU
DG
ET
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OS
ED
APP
RO
VE
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D
40,7
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86,0
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00
00
00
00
00
71,3
7117
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133
132,
000
00
Tota
lR
equir
emen
ts
NO
RT
HSA
NT
IAM
SCH
OO
LD
ISTR
ICT
FUN
D24
9S
B11
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HIS
SUB
FUN
DSU
PPO
RT
STH
ED
IST
RIC
TS
SB
1149
PRO
GR
AM
20
16
-20
17
AC
TU
AL5
20
17
-20
18
ACT
UA
LS
2018
-201
9
BU
DG
ET
20
19
-20
20
PRO
POSE
D2
01
9-2
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RO
VE
D
20
19
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OPT
ED
Res
ourc
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rt
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per
atio
n&
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nan
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rsO
ut611
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per
atin
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cy
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015
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isce
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ourc
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egin
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253,
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Tot
alR
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ts
FUND 250
FOOD SERVICE
This fund supports our federal food service program.
This program supports a total of 12 FTE. Included in that number are more thantwelve employees as most are part time.
The total budget for this program is $1,254,899.
Of that total, $625,124 supports the FIE.
We are watching closely to see what changes will be included in the SIF dollars, ifthe tax is approved by voters. Some of that tax revenue could be designated tosupport students who currently do not receive free breakfast and lunch.
NO
RT
HSA
NT
IAM
SCH
OO
LD
IST
RIC
TFU
ND
250
-FO
OD
SER
VIC
ER
ESO
UR
CE
SBY
FUN
CT
ION
RE
SOU
RC
ES
2000
’sIn
term
idia
teR
esourc
es22
00-
Res
tric
ted
Res
ourc
es
Inte
rmid
late
Res
ourc
esT
otal
3000
’sS
tate
Res
ourc
es3102-S
tate
Sch
ool
Fun
d,S
choo
lL
unch
Mat
ch
3299-R
estr
icte
dS
tate
Res
ourc
es
Tot
alS
tate
Res
ourc
es
5,07
04,
945
4,50
04,
500
00
5,07
04,
945
4,50
04,5
00
00
9,41
79,
335
12,0
8620
,000
00
00
00
00
9,41
79,
335
12,0
8620
,000
00
2016
-17
2017
-18
2018
-201
92
01
9-2
02
02
01
9-2
02
020
19-2
020
AC
TU
AL
SA
CTU
ALS
BU
DG
ET
PRO
POSE
DA
PPR
OV
ED
AD
OPT
ED
Beg
inni
ngF
und
Bal
ance
5400
-Res
ourc
esB
egin
ning
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alan
ce10
7,81
554
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00
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Os
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aily
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esR
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burs
able
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gram
s19
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026
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80
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ood
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vice
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cial
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ctio
ns93
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ery
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749
12,8
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000
0L
ocal
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ourc
esT
otal
206,
822
230,
177
279,
100
283,
938
00
NO
RT
HSA
NT
IAM
SCH
OO
LD
IST
RIC
T
FUN
D250
-FO
OD
SER
VIC
ER
ESO
UR
CE
SBY
FUN
CT
ION
(Conti
nued
)
RE
SOU
RC
ES
20
16
-17
20
17
-18
20
18
-20
19
20
19
-20
20
20
19
-20
20
20
19
-20
20
AC
TU
AL
SA
CT
UA
LS
BU
DG
ET
PR
OP
OS
ED
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RO
VE
DA
DO
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D4000-s
Fed
eral
Res
ourc
es
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eder
alR
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rse
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ough
the
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te10
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500
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00
045
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hild
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rito
nB
reak
fast
185,
462
190,
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000
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000
00
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ldN
utri
tion
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mer
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st0
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00
045
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riti
onL
unch
498,
912
492,
776
545,
000
545,
136
00
4518
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utri
tion
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ck0
00
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00
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utri
tion
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8836
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000
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hild
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riti
onS
um
mer
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ch14
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6717
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hild
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riti
onU
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mod
itie
s71
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67,7
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70,0
000
0T
ota
lF
eder
alR
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3,01
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0
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dS
erv
ices
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ourc
esT
ota
l1,
142,
135
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9,79
71,
231,
371
1,23
9,89
90
0
NO
RT
HS
AN
TIA
MSC
HO
OL
DIS
TR
ICT
FUN
D2
50
-FO
OD
SER
VIC
ES
EX
PEN
DIT
UR
ES
BYF
UN
CT
ION
RE
QU
IRE
ME
NT
S
2016
-201
720
16-1
720
17-2
018
2017
-18
2018
-201
920
18-1
920
19-2
020
2019
-20
2019
-202
020
19-2
020
AC
TUA
LSFT
EA
CTU
ALS
FTE
BU
DG
ETFT
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SED
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VE
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DO
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OO
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Ser
vice
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tion
84,5
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00
3120
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ood
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par
atio
n&
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pens
ing
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vk93
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231,
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C
NO
RT
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NT
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OO
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ND
250
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OD
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VIC
ES
EX
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DIT
UR
ES
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300’
sP
urc
has
edS
erv
ices
315-
Con
trac
edS
ubst
itut
eSe
rvic
es31
8-P
rof/
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-Ins
truc
tion
alE
mpl
oyee
322-
Rep
airs
and
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nten
ance
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vice
s
340-
Tra
vel
351-
Tel
epho
ne
390-
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erG
ener
alP
rof.
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echn
ical
Ser
v.
Purc
has
edS
ervic
esT
otal
U,
00
16,5
0010
,015
00
215
743
1,00
090
00
05,
823
4,73
510
,000
7,50
00
022
575
795
097
50
045
030
030
030
00
00
04,
160
3,00
00
06,
712
6,53
532
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22,6
910
0
RE
QU
IRE
ME
NT
S2016-2
017
2017-2
018
2018-2
019
2019-2
020
2019-2
020
2019-2
020
AC
TU
AL
SA
CT
UA
LS
BU
DG
ET
PRO
POSE
DA
PPR
OV
ED
AD
OPT
ED
100’
sS
alar
ies
112-
Cla
ssif
ied
Sal
arie
s21
0,33
522
6,37
023
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011
3-A
dmin
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ator
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2,70
60
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lass
ifie
dS
ubst
itu
tes
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00
132-
Cla
ssif
ied
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itio
nal
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ary
1,12
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00
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alar
ies
Tota
l27
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8,19
731
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00
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sA
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osts
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S56
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ty20
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Une
mpl
oym
ent
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pens
atio
n32
528
519
312
00
233-
Wor
kers
Ben
efit
Fund
720
916
720
313
00
242-
Cla
ssif
ied
Insu
ranc
e10
5,16
111
9,98
314
8,44
917
1,60
00
024
3-A
dmin
istr
ativ
eIn
sura
nce
18,2
9818
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17,6
8617
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00
Ass
oci
ated
Pay
roll
Cos
tsT
otal
211,
383
242,
773
269,
538
312,
354
00
Foo
dS
ervi
ceE
xpen
dit
ure
sT
otal
NO
RT
HSA
NT
IAM
SCH
OO
LD
IST
RIC
T
FUN
D25
0-F
OO
DSE
RV
ICE
SE
XPE
ND
ITU
RE
SBY
OB
JEC
T(C
onti
nued
)
RE
QU
IRE
ME
NT
S
0
2016-2
017
2017-2
018
2018-2
019
2019-2
020
2019-2
020
2019-2
020
AC
TU
AL
SA
CT
UA
LS
BU
DG
ET
PRO
POSE
DA
PPR
OV
ED
AD
OPT
ED
34,0
95
71,5
41
393,
007
10,5
45 862
3,33
2
400’
sS
uppli
esan
dM
ater
ials
410-
Con
sum
able
Sup
plie
san
dM
ater
ials
415-
Com
mod
itie
s
450-
Foo
dSe
rvic
eFo
od
451-
Far
mto
Scho
ol
460-
Non
cons
umab
le
470-
Com
pute
rS
oftw
are
480-
Com
pute
rH
ardw
ard
Su
ppli
esan
dM
ater
ials
To
tal
Cap
ital
Ou
tlay
-E
quip
men
tO
ver
$5
,00
054
2-R
epla
cem
ent
Equ
ipm
ent
Cap
ital
Outl
ayT
otal
600’
sO
ther
Ob
ject
s
640-
Due
san
dFe
es
Oth
erO
bje
cts
Tot
al
30,0
09
67,7
99
427,
356
5,00
0
507 0
35,0
00
70,0
00
477,
126
5,00
0
1,50
0
3,90
0
34,0
00
70,0
00
461,
485
8,00
0
1,50
0
3,90
0
1,00
0
579,
885
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
559
01,
000
513,
942
530,
672
593,
526
3,66
73,
859
40,0
0020
,000
00
3,66
73,
859
40,0
0020
,000
00
$584
8584
4166
4166
7200
7200
7200
7200
1,02
1,81
11,
072,
571
1,23
1,37
11,
254,
899
0 0
0 0 0
cn NJ
FUND 270
STUDENT ACTIVITIES
This fund supports our student activities budgets for both the middle school andthe high school.
The middle school budget totals $10,000.
The high school budget totals $700,000.
Many clubs and sports programs are provided expenditure authority through thisbudget.
NO
RT
HSA
NT
IAM
SCH
OO
LD
IST
RIC
TFU
ND
270
-ST
UD
EN
TA
CT
IVIT
IES
RE
SOU
RC
ES
20
16
-20
17
20
17
-20
18
2018
-201
92
01
9-2
02
02
01
9-2
02
02
01
9-2
02
0A
CTU
ALS
AC
TU
AL
SB
UD
GE
TPR
OPO
SED
APP
RO
VE
DA
DO
PTE
DB
egin
ning
Fun
dB
alan
ce
54
00-R
esourc
esB
egin
ning
Fun
dB
alan
ce22
3,21
024
7,55
621
7,20
00
00
l00
0s
Loc
alR
esourc
es1510-I
nte
rest
onR
even
ues
11
217,
200
00
017
00-E
xtra
curr
icul
arA
ctiv
itie
s5
43
,12
14
49
,06
370
8,50
00
00
Loc
alR
esourc
esT
otal
766,
332
696,6
20
1,1
42
,90
00
00
Spe
cial
Rev
enue
Res
ourc
esT
otal
766,
332
69
6,6
20
1,1
42
,90
00
00
I-n Ui
NO
RT
HSA
NT
IAM
SCH
OO
LD
IST
RIC
TFU
ND
270
-ST
UD
EN
TA
CT
IVIT
IES
RE
QU
IRE
ME
NT
S
600
0C
on
tin
gen
cies
6110-O
per
atin
gC
onti
ngen
cies
60
00
Conti
ngen
cies
To
tal
00
130,
500
150,
000
00
00
130,
500
150,
000
00
518,
777
472,
195
924,
700
710,
000
00
20
16
-20
17
20
17
-20
18
2018-2
019
201
9-2
02
02
01
9-2
02
02
01
9-2
02
0A
CT
UA
LS
AC
TU
AL
SB
UD
GE
TP
RO
PO
SE
DA
PPR
OV
ED
AD
OPT
ED
10
00-I
nst
ruct
ion
1113
-Ele
men
tary
Ext
racu
rric
ular
31,7
6418
,064
158,
000
00
011
22-M
iddl
e/Jr
.H
igh
Ext
racu
rric
ular
106,
505
71,9
0517
,700
10,0
000
011
32-H
igh
Sch
ool
Ext
racu
rric
ular
380,
508
382,
226
618,
500
550,
000
00
1000-I
nst
ruct
ion
-T
ota
l51
8,77
747
2,19
579
4,20
056
0,00
00
0
STU
DE
NT
AC
TIV
ITIE
SFU
ND
TO
TA
L
300’
S
310-
Inst
ruct
iona
l,P
rofe
ssio
nal
&T
ech
Serv
Purc
has
edS
erv
ices
To
tal
NO
RT
HSA
NT
IAM
SCH
OO
LD
IST
RIC
TFU
ND
270
-ST
UD
EN
TA
CT
IVIT
IES
BYO
BJE
CT
RE
QU
IRE
ME
NT
S
400’
sS
uppli
esan
dM
ater
ials
410-
Con
sum
able
Sup
plie
s&
Mat
eria
ls
460-N
on
con
sum
able
Item
s
Su
ppli
esan
dM
ater
ials
Tot
al
600’
sO
ther
Obje
cts
640-
Due
san
dI:
ees
Oth
erO
bje
cts
To
tal
800’
sO
ther
Use
sof
Fu
nd
s
810-
Pla
nned
Res
erve
Tota
lO
ther
Use
sof
Fu
nd
s
STU
DE
NT
AC
TIV
ITIE
SFU
ND
TO
TA
L
379,
623
384,
851
619,
200
560,
000
00
00
00
00
379,
623
384,
851
619,
200
560,
000
00
1,10
81,
413
3,30
00
00
1,10
81,
413
3,30
00
00
00
130,
500
150,
000
00
00
130,
500
150,
000
00
518,
776
472,
194
924,
700
710,
000
00
2016-2
017
20
17
-20
18
20
18
-20
19
20
19
-20
20
20
19
-20
20
20
19
-20
20
AC
TU
AL
SA
CT
UA
LS
BU
DG
ET
PR
OP
OS
ED
APP
RO
VE
DA
DO
PTE
D
138,
045
85,9
3017
1,70
00
00
138,
045
85,9
3017
1,70
00
00
U,
U,
FUND 300
DEBT SERVICE
This fund provides expenditure authority for our two bond payments:
One sub fund supports our PERS Bond Debt.
This bond was established in conjunction with many other school districts in 2003.
I will be paid off in 2028. The resources to make the debt payments aregenerated by applying approximately 13% to all salary expenditures. The savingsgenerated through the interest earned on the borrowed dollars have covered thecost of the debt payments.
The other sub fund supports expenditure authority for our 2012 ConstructionBond at $22,850,000.
The revenue for this debt payment is generated through property tax.
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FUND 400
CAPITAL PROJECTS
Like the 200 fund, this fund is comprised of several sub funds that support bothgrant and district project programs.
This fund has been reduced this year due to the completion of our seismic grantprojects at Sublimity Middle and Stayton High School Industrial Arts Building
The sub funds support the following programs:
UZAB Loan Reserves — Totaling $22,000
Athletic Project Sub Funds that support our two current grant and districtsponsored programs:
The Girls Batting Facility— It is in this budget at $145,100
The Girls Turf Softball Field — It is in this budget at $145,000
Our facility Vehicle Replacement Program is supported in this fund. That sub fundtotals $26,800. This year our facility department was able to purchase a usedtractor with a loader and replace a very old van.
Excise Tax Fund —The sub fund is where the resources received through excise taxare held. The projected revenue for 2019-20 is $110,000. The beginning fundbalance is $646,000.
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300’s
Purc
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322-
Rep
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and
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324-
Ren
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355-
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356-
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357-S
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382-
Leg
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Spe
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sS
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460-
Non
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Item
s
480-
Tec
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Equ
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NO
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2016-2
017
20
17
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18
20
18
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19
20
19
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20
20
19
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20
20
19
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20
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DG
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00
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040
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1,67
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1,22
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00
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Cap
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00
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RT
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530-
Cap
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541-
Init
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542-R
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600’
sO
ther
Obje
cts
610-R
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pti
on
ofP
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ipal
621-
Reg
ular
Inte
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640-
Due
san
dF
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646-
Insp
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on&
Tes
ting
Oth
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bje
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Tot
al
710-
Fun
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(Tra
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Tra
nsf
ers
Tot
al
00
o19
2,48
6
379,
185
345,
116
02,
500
20
16
-20
17
20
17
-20
18
20
18
-20
19
2019
-202
02
01
9-2
02
020
19-2
020
AC
TU
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LS
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5,46
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8,10
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00
144,
325
144,
410
00
00
00
379,
185
543,
401
2,8
69,4
58
1,0
49,2
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00
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00
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00
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1,62
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00
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Ui
RE
QU
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ME
NTS
2016-2
017
20
17
-20
18
20
18
-20
19
20
19
-20
20
20
19
-20
20
20
19
-20
20
AC
TU
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LS
BU
DG
ET
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Oth
erU
ses
of
Funds
810-
Pla
nned
Res
erve
00
250,
000
300,
000
00
Tota
lO
ther
Use
sof
Fu
nd
s0
025
0,00
030
0,00
00
0
CA
PIT
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PRO
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TS
TO
TA
L38
7,79
870
9,62
93,
283,
051
1,42
0,44
00
0
FUND 600
INTERNAL SERVICE FUNDS
There is only one internal service fund. That is our unemployment fund.
The district is self-insured. The resources held in this fund insure the district’sability to pay our unemployment expenditures.
This fund has grown over the past five years to the level it is now. It is now mygoal not to continue to increase the resources in this fund, but to maintain thefund around $300,000.
The beginning fund balance in this fund is $345,000.
The projected expenditures are around $20,000. However, we have requestedexpenditure authority at a higher level, 65,000, to allow for payment ofunanticipated unemployment expenditures.
NO
RT
HSA
NT
IAM
SCH
OO
LD
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ICT
FUN
D610
-IN
TE
RN
AL
SERV
ICES
UN
EM
PLO
YM
EN
TFU
ND
Reso
urces
Rep
ort
2016-172
01
7-2
01
82
01
8-2
01
92
01
9-2
02
020
19-2
02
02
01
9-2
020
AC
TUA
LSA
CTU
ALS
BU
DG
ET
PRO
POSE
DA
PPRO
VE
DA
DO
PTE
D
1970-Services
Provided
Oth
erF
unds0
22,64920,000
20,0000
0
5400-Beginning
Fund
Balance
364,939361,055
33
0,0
00
345,0000
0
Total
Un
emp
loy
men
tR
esou
rces364,939
383,7
04
35
0,0
00
365
,00
00
0
Req
uirem
ents
Rep
ort
2016-172
01
7-2
01
82
01
8-2
01
920
19
-20
20
20
19-2
02
02
01
9-2
020
AC
TU
AL
SA
CTU
ALS
BU
DG
ET
PRO
POSE
DA
PPRO
VE
DA
DO
PTE
D
2529-O
ther
FiscalS
ervices3,884
32,59850,000
65,0000
0O
bject232
6110.U
nem
plo
ym
ent
Fund
Planned
Reserve
00
300,000300,000
300,000300,000
Object
820
Total
Un
emp
loy
men
tE
xpen
ditu
res3
,88
43
2,5
98
35
0,0
00
36
5,0
00
300,0003
00,0
00
North Santia iii School l)istrict #29.1General titormation, Relation to State ot’ Oregon Iducatioii System,
Governance and Physical Plant
II 1st orical a 11(1 General I ntoruiation
We became (lie r’qorth Santiani School l)istrict in July, 1 We combined lbtir districts intoone. Man—linn, Stiblinily, Stayton Union I ugh School, and Stayton School [)istrict.
Relation to State Of Orettoii l(ltIcatioII System
Under ( )rcgon State I .aw. public school districts are independent political subdivisions. Publicschool districts are governed as described below and report their results to the ( )regonl)epartmeiit of hducation. Public schools are recjtnred to manage their activities Ibllowing theguidance described in ORS 2)4.
kn1(liII
li•i past years, the largest pelcen(age C school funding came via local taxation. In I 99f), Measure5 altered the funding make—up with a larger and larger portion of the funding provided by theState of Oregon. Measure 47 and 50 further altered the funding lormulas. By 2000,approximately 93% ot the districts funding is based on a fiwmula. taking into account the numberof students, state appropriations, and local tax collections. This funding is fixed and additionalfunding is available only by increasing student population or via a local option levy.
District Governance
Board of Directors A seven person elected Board of Directors governs the North SantiamSchool District. Board member’s tenns are for four overlapping years with elections occurring inodd numbered years and terms of oftice commencing on July 1 The duties of the Board ofDirectors include setting District policy; appointing an executive officer (Superintendent);approving personnel recommendations; Reviewing and approving contracts: other legal andpolicy issues.
Btidet Committee Oregon law also defines a budget committee. In North Sautiam SchoolDistrict, this committee consists of the seven elected school board members and seven appointedcommunity members. The committee receives the Superintendent’s message and proposedbudget. The budget conrnittee also reviews the programmatic implications of the proposedbudget and recommends changes to various programs, departments, and expendituresassumptions if necessary. The Committee then “approves” the budget and refers it back to theBoard for final adoption.
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Iiivsical ha ni
Ihe l)islrict currently (2014) occupies six school buildings or campuses along with anadministrative service center and a. maintenance and warehouse acuity.
‘[liese inclu(le: lleiuentai-y SchoolsSta ton Fleiuenta ry Xci iool
lnterme(hiate SchoolsSt ayton tnt eriued iat e School
Middle SchoolsStayton Middle School
K— buildingMari-Linn SchoolSublimity School
High SchoolSlayton 1—ugh School
Other Btiildings anti StriicttircsAdministrative Building & AnnexThe cottage Alternative schoolMaintenance Facility
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(;ossAkY
Accounting SystemIhe total struct tile of records anti Procedures which recognize, classify, record stimmanzeanti report hnancial information of a government at its various component levels.
Accrual Basis‘liiis basis of accounting tinder which revenues arc recorded tvhen levies are matte, andexpen(lilures are recorded as soon as they result in liabilities regardless oF when the revenueis actually reeeived or the payment is actually made.
Ace iii eTo record revenues when earned or when levies are made, and to record expenditures as soonas they result in liabilities, regardless of when the revenue is actually received or the paymentis actually made. Sometimes, the tenn is used in a restricted sense to denote the recording ofrevenues earned by not yet clue, such as accrued interest on investments and the recording oFexpenditures which result in liabilities that ate payable in another accounting period, such asaccrued interest on bonds.
Adopted BudgetThe final budget, which is approved by the governing board and is the basis for setting legalappropriation levels.
Ad Valotem Tax-\ propeiy tax computed as a percentage of the value of taxable propetly.
AppropriationA legal authorization granted by the school hoard to make expenditcires and to incurobligation tbr specific purposes. An appropriation is usually limited in amount and as to thetime when it may he expended.
Appropriation LevelA legally authorized authority by the governing body to make expenditures and to incurobligations for specific purposes tip to a certain dollar amount. Expenditures cannot legallyexceed appropriated levels.
Approved BudgetThe budget document receiving final acceptance from the budget committee, which issubmitted to the governing board for adoption.
Assessed VaLueThe portion of value of real or personal property which is taxable. It is the lesser of theproperty’s real market value or the constitutional value limit (maximum assessed value —MAy). The value limit may increase 3 percent annually unless qualifying improvements orchanges are made to the property. These improvements or changes allow the value limit toincrease by more than 3 percent.
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AssetsResources owned or held by a school district which has monetary value.
AI)MAverage l)ai ly Menibership. Student enR)l Iment calculated br Funding by the State.
AI)MrResi(lent Average Daily Membership. ‘‘ear—to—date average c)l chilly student enrollment fl’r
students residini within the clistnct. Some resident students may attend school in aflotherdistrict. Kindergarten students are eotlnte(l as hal F-time students. ADMr included in thedatabase is as ofiune 3t).
At) MwWeighted Averaged Daily Membership. Year—to—date average oF daily student enrollment lbrstudents i-esiding within the district (ADMr) adjusted to i-eflcet students with special needs.Kindergarten students are counted as halF-time students.The state school Funding Formula credits districts with additional ADM tbr the thtlowingFietors:ADMrPt us:
Special Education 1 .00English Second Language .5()Pregnant & Parenting I .00Poverty Factor .25Foster Care/Neglected andDelinciuent .25
The formula also makes a weighted adjustment to consider the additional cost of operatingremote small schools.
Board of School DirectorsThe elected or appointed body which has been created according to State law and vested withresponsibilities for educational activities in a given geographical area.
BondAn interest-bearing promise to pay a specified sum of money the principal amount due on aspecific date.
BudgetA plan of financial operation embodying an estimate of proposed means of financing themfor a single fiscal year. A proposed budget is presented to the budget committee forapproval. An approved budget is subsequently adopted as apptoved or modified by theschool board.
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Budget CommitteeA gmtip of individuals consisting of the govermng body and equal number of legal Votingpatrons of the governmental organization. Ihe comnuttec is commissioned with receivingthe proposed budget fiom management, teviewing and revising the budget as needed andforwarding their approved budget to the governi Fig body.
Bttclgetary ControlThe management of the district in aecorclance with an approved budget for the purpose ofkeeping expenditures within the limitations of available appropriations and availablerevenues.
Budget 1)ocument
The instrument used by the budget—making authority to present a comprehensive financialprogram to the school board which is the appropriating body. The budget doctiment containsa message from the Superintendent, together with a summary of the proposed expenditures,means of financing them, and the schedules supporting the summary. These schedules showin detail the information as to past years’ actual revenues, expenditures, and other data usedin making the estimates.
Btidgct MessageAn explanation of the budget and local government’s financial priorities. Prepared by orunder the direction of the executive officer of presiding offer of the governing body.
Budget OfficerPerson appointed by the governing body to assemble bcidget material and information and toprepare the propOSCd budget.
Budgetary ExpendituresDecreases in net current assets. In contrast to conventional expenditures, budgetaryexpenditures arc limited in amount to exclude amounts represented by non—current liabilities.Due to their spending measurement focus, governmental fund types are concerned with themeasurement of budgetary expenditures.
Capital LeaseA means of purchasing capital equipment in installments over a period of grater than oneyear.
Capital OutlayExpenditures which result in the acquisition of or addition to fixed assets.
Capital Projects FundDedicated to major capital improvements, construction and acquisition of school districtfacilities and often funded with general obligation bonds.
Capital ReserveFunds appropriated for building maintenance and capital projects. A plan is set forth for eachproject or maintenance item so appropriate funds may be designated.
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(ash BasisA basis of accounting under whieli transactions are recognized only when cash changesIi H [1(15.
Certilled SalaryCompensation paid to employees holding a teaching certificate.
Common School FundA fund established by the Oregon Legislature OVCt 100 years ago. The State Land Board, onbehalf of school districts in Oregon administers this ftind. Source of revenue for this fund issale ol slate—owned land and resources. The State Land Board distributes a certainpercentage of earnings to school districts. These Funds become an clement oF the SchoolSupport lund. Most of the culTent earnings (and distributions) result from the investment ofrevenue.
CoiitiiigeiicyA special amount budgeted each year ftr unforeseen expenditures. Transfer of generaloperating contingency funds to cover Linanticipated expenditures requires board at)pmVal.
Conttactecl ServicesLabor, material, and other costs fi)r services rendered by personnel who are not on the payrollof the local education agency. These are classified as either Professional or Property ServiceObjects.
Cotinty School FundThe County School Fund is an allocation made to school districts from a variety of countysources. Also, Federal Forest Receipts are received by school district through the CountySchool Fund when federal timber, managed by the U.S. Forest Service with the county, isharvested. Twenty-five percent of this revenue must go to schools; 75 percent is for countyroads. In I 0 counties — cun-y, Gilliam, Grant, Harney, Hood River, Lake, Morrow, Sherman,Wallowa, and Wheeler — more than 25 percent may be allocated to schools at the discretionof the county commission.
Current ResourcesResources to which recourse can be had to meet current obligations and expenditures.
Examples are current assets, estimated revenues of a particular period not yet reaLized,
transfers from other funds authorized but not received, and in the case of certain funds, bondsauthorized and unissued.
DebtAn obligation resulting from the bolTowing of money or from the purchase of goods andservices. Debts of local education agencies include bonds, warrants, and notes, etc.
Debt Service FundAccounts for the sale and repayment of general obligation bonds. These bonds allow thedistrict to finance new capita] projects, such as the building of schools or facilities. Votersmust approve the sale of general obligation bonds.
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DeficitIhe eXcess o F the I iahi lilies oF H 1111111 OVC its assets. ( )rcgon schc)ol districts may not carrydeficits in any Fund.
tnipIoyecs, I iccnsecIIncludes teachers, eocinselors, media specialists, sycl logists, social workers, nurses,athletic trainers, occupational speech, and physical therapists.
Iriiployces, ClassitlcdSupport sta Ft mci udi ng instructional assistants, clerical sla fE custodians, maintenance, andmod service workers.
En CLI Ill bran ccDecrease in net financial resources by issuance oF H Purchase order.
Entcrprisc FundsAccouint br operations that are tinanced and operated where the stated intent is that the costs(expenses, including depreciation and indirect costs) of providing goods or services tostudents ai-c recovered primarily through tiser charges.
EquipmentThose movcahle items used fhr school operations that arc of a non—expendable andmechanical nature, i.e., perh)rm an operation. Typewriters, projectors, vacucim cleaners,computers, lathes, clocks, machinery and vehicles, etc. are classified as equipment.
Estimated RevenueWhen the accounts are kept on an accrual basis, this term designates the amount of revenueestimated to accrue during a given period regardless of whether or not it is all to be collectedduring the period.
ExpendituresDecreases in net financial resources. Expenditures include current operating expenses whichrequire the current or future use of net current assets, debt service, and capital outlays.
Extra-curricularSchool sponsored activates, under the guidance and supervision of district staff, whichsupplement the regular instruction program including athletics, band and choir.
Fall EnrollmentNumber of students enrolled in school on October 1st
Fiscal YearA Twelve-month period of time to which the annual budget applies and at the end of which alocal education agency determines its financial position and the results of its operation. Forschool districts the fiscal year is July 1 through June 30.
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IIIXC(I AssetsAsset ol a Ioiu—tenn ehanicter which are intended to continue to) he held or used, such ashind. htii Id tug, I mpt’ovements other than bui 1W ngs, machinery, and eq uipment.
I unction (IassiflcatioriF.xpenclit tile classification iccord I iig to the I’” neipal Pt11’P055 for which expend itures are
made.
lull—Time equivalent staff One F’FK is defined as a regular staff’ position scheduled to workeight hours per day.
FtinclA fiscal and accounting entity with a self-balancing set of accounts recording cash and othertinancial resources, together with all related liabilities and residciat equities or balances, andchanges therein, which are segregated Ibu the l)tit’P05e Ol carrying on specihc activities orattaining certain objectives in accordance with special regulations, restrictions, or limitations.
Fund BalanceThe excess olassets of a fund over its liabilities and reserves. During the fiscal year prior to
closing, it represents the excess of the fund’s assets and estimated revenues for the period
over its liabilities, reserves and appropriations for the period.
General FLindThe fund used to account for all financial resources except those required to be accounted for
in another fund. It covers the operations of schools, inclctding expenditures for salaries andbenefits, supplies, textbooks, titilities, and other general expenses.
General Obligation BondsIssued by the district and authorized by the vote of the people of the district, these funds may
be used to acquire land, renovate, t’ernodel, and expand existing facilities, build new schools,
and pay issuance costs.
Generally Accepted Accounting Principals (GAAP)
Uniform minimum standards of, and guidelines to, financial accounting and reporting. Theseprincipals govern the form and content of the basic financial statements of the district.
GrantsResources received from various organizations in turn for performance of specific programsor other expenditure activities designed by the grantor.
InstructionThe activities dealing directly with the teaching of students or improving the quality ofteaching.
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Internal Service FtintlA fund used to accouiit for tlie hiiaiicing ot goods or services provided by C)ilc Clef )artiflcilt or
agency to othet departments or aencies c) I a e,overnment, dIr If) uthet gc)VetilllletlIs. oti a cost—
reimbtiisement basis.
LevyVerb) ‘Co impose taxes or special assessments. (Noun) ‘t’he total oF taxes or speeial
assessments imposed by a governmental unit.
LiaJ)ilitiesDebt or other legal obligations arising (lilt of transactions in the past which must beliquidated, renewed, or retlinded at some Future date. This term does not includeencumbrances.
Line—Item Btidgctlhe traditional orm of budgeting, where proposed expencli lures are a based on individual
objects ol eXpensC within a department or division.
Local GovernmdntAny city, country, port, school district, public or quasi—public corporation (including a
municipal utility or dock commission) operated by a separate board or commission.
LocationOperational unit used as budgetary cost control center such as individual school sites, orcentral service departments such as business services and personnel.
Modified Accrual BasisGovernmental funds and expendable trust funds can be accounted for using the modified
accrual basis of accounting. Under it, revenues are recognized when they become both“measurable” and “available to finance expenditures of the current period.” Expenditures are
recognized when the related fund liability is incurred.
Non-consumable SuppliesExpenditures for items that are “equipment like” but which fail one or more of the criteria for
classification as capital otttlay.
ObjectAs used in expenditures classification, this term applies to the article purchased or the service
obtained (as distinguished from the results obtained from expenditures). Examples are
salaries, employee benefits. personnel services, contractual services, materials, and supplies.
OffsetA transfer of funds to the District by Marion County. The monies in this transfer relates to
County Timber Tax collections. A transfer of these funds is made to the district on a
quarterly basis
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Object! Object Class
As used in expendittire classi hcation, this tcnil apples to the article purchased or the service
obtained (as distinguished from the results obtained Iiom expenditures). Examples are
salaries, associated paywl I costs, purchased sei.vices, materials and supplies, capital outlay,
and debt serviecs,
Opctiting Budget
Plans oCcurrent cxpenclitutes and the ptoposetl means of financing them. The anncialoperating buchet is the primary means by which most oF the financing acquisition, spending,and service delivery activities of a government are controlled. The use of annual operatingbudgets is required by law.
Payroll CostsAmount paid by a school district on behalf of employees, in addition to gross salary.Examples are: Group health insurance; Contributions to PERS; Social Security (FICA);Workers’ Compensation; and Unemployment Insurance.
ProgramA group of related activities to accomplish a major service or Function thr which the localgovernment is responsible.
Program BudgetA budget wherein expenditures are based primarily on programs of work and secondarily oncharacter and object class. A program bLidget is a transitional type of budget between thetraditional character and object class budgct, on the one hand, and the perftwrnance budget,
on the other hand.
Property TaxesAmount imposed on taxable property by a local government within its operating rate limit,
levied under local option authority, or levied to repay bonds debts.
Proposed BudgetThe initial budget developed by district management that is presented to the budgetcommittee for review.
Purchase OrderA document used to authorize the acquisition of specific services, supplies or capital outlay.
Rate LimitA district’s permanent ad valorem property tax rate for operating purposes. This rate levied
against the assessed value of property raises taxes for general operations. Permanent tax rate
limits were either computed by the Department of Revenue for districts existing prior to
1997-1998, or are voter-approved for districts formed in 1997-1998 and later.
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Real VI arket Value
Value set on real and personal property as basis br imposing tax.K equi re men ts
See Lxpenditures.
Reserve Fund
Established to accumulate money from one ti seal year to another tot a specific purpose.
ResolutionAn order ot a goVetning body. Requires less legal lbrmality and has lower legal status thatan ordinance. Statutes or charter will specify which actions must be by ordinance and whichmay be by resolution. (For cities, revenue—raising measure scich as taxes, special assessmentsand serviec charges always require ordinances.)
Resoti tccs
Estimated beginning hind balances on hand at the beginning ot the tiscal year, plus allanticipated revenues.
Revenues
Monies received or anticipated by a local government from either tax or non—tax sources.
Special Revenue FundThis fund tracks money school districts received 1mm federal, state, and private grants.Some examples are: tunds For disabled students, funds for educationally disadvantagedstudents, Funds for drug and alcohol prevention, and professional development Funds. Moneythat schools receive from students and parent groups for purposes such as special schoolprojects, field trips, and various student activities may he recorded here.
Staffing RatioThe certified staffing ratio is the ratio of students to certified staff. Class size is higher thatthe staffing ration because counselors and specialists in areas such as Music, Media, PE, areftindecl through the staffing ratio.
State School fundThe major appropriation of state support for pctblie schools. The State School Fcnnd isdistributed to school districts on a per-student basis.
Supplemental BudgetPrepared to meet unexpected needs or to spend revencies not anticipated at the time theregular budget was adopted. A supplemental budget cannot be used to increase a tax levy.
Tax BaseThe total property and resources subject to taxation.
Tax LevyTaxes imposed by a local government unit through a rate or amount.
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I’a x esAs presented under “revenues’’ telers to Ad Valorem taxes levied by a district on theassessed valtiatk)fl ol real and personal property located witlun that district.
TOSAl’eacher on special assignment, usually perflwining project work such as curriculumdevelopment Ut program coordination.
i’tansfersAmounts (listriblited Irom OflC tund to linance activities in another hind. Shown as
expenditure in the originating fund and revenue in the receiving ftind.
Trtist and Agency FundAccount br assets held by a district in a trustee capacity or as an agent k)r individuals,private organizations, other governmental units, and/or other funds.
Unappropriated Ending Fund Balance (UEFB)Amotint budgeted to carryover to the next year’s budget to ptovide the district with neededcash flow until othct money is received and to provide financial stability. This amountcannot be transferred by resolution or used throtigh a supplemental budget during the fiscalyear.
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