2015 -16 Proposed Budget - David Douglas School District...2013/2014, adopted budget figures for 2014/2015, and the proposed budget expenditures of 2015/2016. Each fund below has its

2015 -16 Proposed Budget David Douglas School District Multnomah County | School District #40 | Portland, Oregon

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Table of Contents

SECTION I – BUDGET MESSAGE Page

Superintendent’s message...................................................... 1.1

SECTION II – BUDGET PROCESS

Introduction to the budget ....................................................... 2.1 Budget calendar ...................................................................... 2.2 Board/Budget Committee Members........................................ 2.4 Board Policy / Local Budget Law Concerning District Budget 2.5 Budget Development Process ................................................ 2.6 Budget Assumptions ............................................................... 2.7

SECTION III – FINANCIAL SUMMARIES .................................... 3.1

SECTION IV – GENERAL FUND

Revenue Graph – Last Five Years ................................................. 4.1 Revenue ......................................................................................... 4.2 Expenditures Graph – Last Five Years .......................................... 4.5 Requirements ................................................................................. 4.6

Instruction Requirements

1111 - Elementary -- K through Grade 5 ...................................... 4.10 1113 - Elementary Extracurricular ................................................ 4.12 1121 - Middle/Junior High School Programs ................................ 4.14 1122 - Middle/Junior High School Extracurricular ......................... 4.16 1131 - High School Programs ...................................................... 4.18 1132 - High School Extracurricular............................................... 4.20 1140 - Pre-Kindergarten Programs .............................................. 4.22 1210 - Programs for Talented and Gifted ..................................... 4.24 1221 - Learning Centers – Structured and Intensive ................... 4.26 1225 - Out of District Programs .................................................... 4.28 1226 - Home Instruction ............................................................... 4.30

Instruction Requirements (Continued) Page

1227 - Extended School Year Programs ..................................... 4.32 1250 - Resource Rooms .............................................................. 4.34 1251 - Community Transition Program ........................................ 4.36 1271 - Remediation ..................................................................... 4.38 1282 - Other Alternative Education .............................................. 4.40 1283 - Fir Ridge Campus. ........................................................... 4.42 1285 - Home Tutors ..................................................................... 4.44 1288 - Charter Schools ................................................................ 4.46 1291 - English as A Second Language Programs (ESL) .............. 4.48 1400 - Summer School ................................................................ 4.50

Support Services

2110 - Attendance and Social Work Services ............................... 4.54 2115 - Student Safety .................................................................. 4.56 2120 - Guidance Services ........................................................... 4.58 2130 - Health Services ................................................................ 4.60 2140 - Psychological Services ..................................................... 4.62 2150 - Speech Pathology and Audiology Services ...................... 4.64 2160 - Other Student Treatment Services ................................... 4.66 2190 - Service Direction, Student Support (Special Ed.) ............. 4.68 2210 - Improvement of Instruction Services ................................ 4.70 2220 - Educational Media Services ............................................. 4.72 2230 - Assessment and Testing .................................................. 4.74 2240 - Instructional Staff Development ........................................ 4.76 2310 - Board of Education Services ............................................ 4.78 2320 - Executive Administration Services.................................... 4.80 2410 - Office of the Principal Services......................................... 4.82 2490 - Other Support Services School Administration .................. 4.84 2510 - Direction of Business Support Services ........................... 4.86 2520 - Fiscal Services ................................................................. 4.88 2541 - Service Area Direction - Operations/Maintenance ........... 4.90 2542 - Care and Upkeep of Building Services ............................. 4.92 2543 - Care and Upkeep of Grounds Services ............................ 4.94 2544 - Maintenance (District Wide).............................................. 4.96 2545 - Care and Upkeep of Vehicles ........................................... 4.98

Support Services (Continued) Page

2546 - Security Services (Buildings)........................................... 4.100 2551 - Service Area Direction (Transportation) .......................... 4.102 2552 - Vehicle Operation Services ............................................. 4.104 2554 – Vehicle Operations Services .......................................... 4.106 2558 – Special Education Transportation ................................... 4.108 2559 – Other Student Transportation Services .......................... 4.110 2570 – Internal Services (Warehouse) ....................................... 4.112 2574 – Printing, Publishing & Duplicating Services .................... 4.114 2620 – Planning, Research, Development, Evaluation

Services, Grant Writing and Statistical Services .......... 4.116 2630 – Information/Production ................................................... 4.118 2640 – Staff Services (Human Resources) ................................ 4.120 2660 – Technology ..................................................................... 4.122 2690 – Other Support Services – Central ................................... 4.124 2700 – Supplemental Retirement Programs .............................. 4.126

Enterprise and Community Services

3120 - Food Preparation/Dispensing .......................................... 4.128 3320 - Community Recreation Services ..................................... 4.130 3500 - Custody and Care of Children Services .......................... 4.132 4150 – Building Acquisition, Construction, and

Improvement Services ................................................. 4.134 Fund Transfers/Contingency/

Unappropriated Ending Fund Balance ................................. 4.136

SECTION V – SPECIAL REVENUE FUNDS

Special Revenue Graph .......................................................... ........ 5.1 Energy Conservation Projects Fund ............................................... 5.2 Grants Fund ............................................................................ ........ 5.4 Nutrition Service Fund .................................................................. 5.40 Student Body Fund ....................................................................... 5.50 Technology Fund .......................................................................... 5.55 Transportation Replacement Fund ............................................... 5.58

SECTION VI – CAPITAL PROJECT FUNDS Page

Capital Project Funds Graph................................................... ....... 6.1 Capital Projects Fund.............................................................. ....... 6.2 Capital Reserve Fund ............................................................. ....... 6.6 Construction Excise Fund ............................................................ 6.10 Early Childhood Center Capital Project Fund ............................... 6.12 Transportation Equipment Fund ................................................... 6.14

SECTION VII – INTERNAL SERVICE FUNDS

Internal Service Funds Graph ........................................................ 7.1 Insurance Fund .............................................................................. 7.2 Reprographics and Postal Services Fund ...................................... 7.4

SECTION VIII – DEBT SERVICE FUNDS

Debt Service Funds Graph ............................................................. 8.1 General Obligation Bond Debt Service Fund ................................. 8.2 PERS UAL Debt Service Fund ....................................................... 8.4

SECTION IX – FIDUCIARY FUNDS

Fiduciary Trust Funds Graph ......................................................... 9.1 Early Retirement Benefits Fund ..................................................... 9.2 Early Retirement Stipend Fund ...................................................... 9.4

SECTION X – STATISTICS & TERMS

Staff (FTE) Recap 2015/2016 ...................................................... 10.1 Textbook Expenditures (Ten Years) ............................................ 10.9 Appendix A - Terminology .......................................................... 10.10 Accounting Definitions ................................................................ 10.21

Introduction to the 2015-2016 Budget This proposed budget is a tentative document, subject to change by your action as members of the Budget Committee and to final approval by the School Board. The budget is divided into sections: Fund Summaries – Includes summaries of all funds. General Fund – Includes detailed budget information for the district’s main operating fund – General Fund.

This section is organized by service area with a narrative explanation of each section, actual expenditures for the prior two years 2012/2013 and 2013/2014, adopted budget figures for 2014/2015, and the proposed budget expenditures of 2015/2016.

Each fund below has its own detailed budget information:

Debt Service Funds: General Obligation Bond Debt Service / PERS UAL Debt Service

Special Revenue Funds: Energy Conservation Projects / Grants / Nutrition Services / Student Body / Technology

Internal Service Fund: Insurance Fund / Reprographics and Postal Services

Fiduciary Funds – Pension Trust Funds: Early Retirement Benefits / Early Retirement Stipend (two funds) – These funds are discontinued and only represented for budget law purposes.

Capital Project Funds: Capital Projects / Capital Reserve / Construction Excise Tax / Early Childhood Center Capital Fund / Transportation Equipment Fund

Statistics and Terms – Includes documents pertaining to this budget including:

This section will include Staff FTE Recap and Salary Schedule, Textbooks, Terminology and Acronyms, and Accounting Definitions.

The district has complied with government generally accepted accounting principles (GAAP). The audit report for 2013/14 has received the Certificate of Excellence from GFOA and ASBO. The award is based on financial reports judged to substantially conform to program standards.

Special acknowledgment is given to Business Office staff that assisted in preparing and assembling the budget document. Patt Komar Director of Administrative Services

2.1

Budget Calendar for the 2015-2016 School Year

October 2014 November 2014 December 2014 S M T W T F S S M T W T F S S M T W T F S

1 2 3 4 1 1 2 3 4 5 6 5 6 7 8 9 10 11 2 3 4 5 6 7 8 7 8 9 10 11 12 13

12 13 14 15 16 17 18 9 10 11 12 13 14 15 14 15 16 17 18 19 20 19 20 21 22 23 24 25 16 17 18 19 20 21 22 21 22 23 24 25 26 27 26 27 28 29 30 31 23 24 25 26 27 28 29 28 29 30 31

30 January 2015 February 2015 March 2015

S M T W T F S S M T W T F S S M T W T F S 1 2 3 1 2 3 4 5 6 7 1 2 3 4 5 6 7

4 5 6 7 8 9 10 8 9 10 11 12 13 14 8 9 10 11 12 13 14 11 12 13 14 15 16 17 15 16 17 18 19 20 21 15 16 17 18 19 20 21 18 19 20 21 22 23 24 22 23 24 25 26 27 28 22 23 24 25 26 27 28 25 26 27 28 29 30 31 29 30 31

April 2015 May 2015 June 2015 S M T W T F S S M T W T F S S M T W T F S

1 2 3 4 1 2 1 2 3 4 5 6 5 6 7 8 9 10 11 3 4 5 6 7 8 9 7 8 9 10 11 12 13

12 13 14 15 16 17 18 10 11 12 13 14 15 16 14 15 16 17 18 19 20 19 20 21 22 23 24 25 17 18 19 20 21 22 23 21 22 23 24 25 26 27 26 27 28 29 30 24 25 26 27 28 29 30 28 29 30

31

Note: Dates indicated are an election date, budget committee workshop or budget committee meeting.

Day Date Description

1) 10/14 Begin budget process for 2014/2015 school year. Director of Administrative Services to update 13/14 fiscal year forecast.

2) 10/14 Gather input from staff and community (through 03/14).

3) 11/14 Discussion of general budget parameters by administrative staff.

4) 11/01/14 – 03/06/15 Cabinet discussion of budget.

Rev. 09/05/14 Board Approved: 10/14 2.2

Day Date Description 5) M 01/26/15 Business Office staff begins compilation of initial budget and computer format – Draft

6) F 01/30/15 Final date for administrators to conference with Assistant Superintendent on school budget requests.

7) F 03/13/15 Receive final budget decisions from superintendent.

8) Th 03/20/15 Send first Budget Committee meeting notice for website to Holly Effenberger (To be posted on District web site until Budget Meetings are over.

9) W 04/01/15 Post first Budget Committee meeting notice on website.

10) W 04/01/15 Prepare budget workshop presentation - Cabinet

11) W 04/01/15 Send newspaper advertisement to The Portland Tribune for publication on 04/09/15.

12) F 04/03/15 Business Office completes final proposed budget.

13) Th 04/09/15 Newspaper publication of notice of first budget committee meeting at which time the budget message and budget will be presented. (ORS 294.175(5) Publish twice, 5 to 30 days prior to first meeting. Once in newspaper and once on district’s website.)

14) M 04/13/15 Budget message received from superintendent.

15) F 04/17/15 Send proposed budget for 15/16 to Production for completion on by 04/24/15.

16) M 04/27/15 First Budget Committee Meeting—in Boardroom, 6:00 p.m. Budget message and proposed budget will be presented. Interested citizens may discuss, with the budget committee, their views of the budget. – Superintendent and Director of Administrative Services.

17) T 04/28/15 Possible Second Budget Committee Meeting (if necessary).

18) F 05/01/15 Make list of public improvements budgeted and send to the commission of labor.

19) M 05/04/15 Possible Third Budget Committee Meeting (if necessary).

20) T 05/05/15 Possible Fourth Budget Committee Meeting (if necessary).

21) Th 05/07/15 Send newspaper advertisement to The Portland Tribune for publication on 05/14/15.

22) Th 05/14/15 Publication of Budget Hearing—The Portland Tribune. (ORS 294-421 (6); 5-30 days prior to hearing; no earlier than May 05, 2015, and no later than May 30, 2015.)

23) Th 06/04/15 Budget Hearing – 7:00 p.m. Board Meeting. Adopt resolution to adopt the budget, make appropriations, and levy taxes.

24) F 06/26/15 File with TSCC: Budget, Adopting resolution / ED-50 (15 days after adoption). File with Assessor: Two copies of ED-50, Adopting resolution File with DOE: Budget File with MESD: Budget

/sp 2.3

Board/Budget Committee Members 2015/2016

Position Board Members Committee Appointees

1 Ms. Cheryl Scarcelli Ancheta 11615 SE Brookside Drive Portland, OR 97266 Term Expires: 6/17

Ms. Sherrie Henson 7111 SE 116th Avenue Portland, OR 97266 Term Expires: 6/15

2 Mr. Donn Gardner 13044 SE Claybourne Street Portland, OR 97231 Term Expires: 6/17

Mr. Mike Ewald 13243 SE Alder Street Portland, OR 97266 Term Expires: 6/16

3 Ms. Christine Larsen 555 NE 127th Avenue Portland, OR 97236 Term Expires: 6/17

Mr. Michael Schuermyer 6611 SE 115th Avenue Portland, OR 97266 Term Expires: 6/16

4 Mr. Bryce Anderson 7620 SE 110th Avenue Portland, OR 97266 Term Expires: 6/15

Mr. Jordan Norris 132 SE 109th Avenue Portland, OR 97216 Term Expires: 6/17

5 Mr. Kyle Riggs 12345 SE Holgate Boulevard Portland, OR 97236 Board Vice Chair Term Expires: 6/15

Mr. Mike Centoni 11408 SE Lexington Street Portland, OR 97266 Term Expires: 6/17

6 Ms. Shannon Raybold 12020 SE Foster Place Portland, OR 97266 Term Expires: 6/17

Mr. Ken Hutchins 11310 SE Market Street Portland, OR 97216 Term Expires: 6/15

7 Ms. Frieda Christopher 13311 SE Sherman Street Portland, OR 97233 Board Chair Term Expires: 6/15

Mr. Gary Dye 11942 SE Lexington Street Portland, OR 97266 Term Expires: 6/17

2.4

Board Policy / Local Budget Law Concerning District Budget 6100 Budget planning

The school district budget shall be prepared and authorized in full compliance with local budget law. The superintendent or his/her designee shall be the budget officer. ORS 294.305-565

6140 Public hearing and adoption

1. The school board shall provide for a public hearing on the budget in accordance with ORS 294.430 after the budget document has been approved by the budget committee. Consideration shall be given to matters discussed at the public hearing. ORS 294.430

2. After the public hearing the board shall adopt the budget, establish appropriations, and levy property taxes. ORS 294.435

6160 Budget Committee

6160.1 Membership The budget committee shall consist of the members of the board and a number, equal to the number of members of the board, of qualified electors* of the school district appointed by the board. ORS 294.336

6160.2 Term of office

The members of the committee shall be appointed for terms of three years. The terms shall be staggered so that one-third, or approximately one-third of the terms, of the appointive members end each year. ORS 294.336

6160.3 Duties

The budget committee shall:

1. Elect a presiding officer among its members at the first meeting.

2. Meet to hear the budget message.

3. Deliberate, considering the needs of the district in relation to estimated resources and estimated requirements.

4. Approve and, if necessary, revise the proposed budget.

5. Establish and approve the amount and/or rate of property taxes to be imposed. ORS 294.336-406

*Residents of the school district / but cannot be officers, agents or employees of the district.

2.5

Budget Development Process

Proposed/approved budget process

1. Budget officer appointed (June/July board meeting).

2. Budget calendar adopted by the board.

3. Basic guidelines are developed.

4. Building principals, directors and other supervisors seek staff input and develop budget requests.

5. Budget officer reviews and compiles data.

6. Budget officer publishes notice of budget committee meeting.

7. Budget committee meets, officers are elected and budget message is presented. Budget committee reviews, and may revise, proposed sections of the budget.

8. Budget committee holds as many meetings as desired. All meetings are open to the public and testimony may be given during designated times.

9. Budget committee approves the budget / property tax rate / levy.

Budget hearing 10. Budget summary and notice of budget hearing are published.

Adopted budget 11. Budget hearing is held by a quorum of the governing body. Patrons may attend.

12. Budget is adopted by the board. (The board may change expenditures up to the greater of $5,000 or ten percent in each fund.) The appropriations are made and tax levy is declared. Adoptions must occur prior to July 1st.

13. Tax levy certified by the county assessor. 2.6

Salary Assumptions: 2014 -15 2015-16

Cost of Living Adjustment for Licensed,Classified,Admin,Managers, Confidentials 2% COLA 2%COLA

Associated Payroll CostsUAL PERS 4.25% 4.00%PERS: Budgeted at the employee’s rate of either Tier I/II or OPSRP 19.12% / 17.12% 18.47% / 13.78%Social Security 7.65% 7.65%Workers compensation: Rates vary depending on the employee’s position. Range is 0.30% to 2.90%Range is 0.30% to 2.85%Unemployment compensation 0.10% 0.05%Health benefits: Two Party Maximum for 1 FTE $15,264 $15,264 Family Maximum for 1 FTE $17,460 $17,460

Other Assumptions:The board has authorized the reduction in general fund contingency from 5% to 3% for 2015-16. 5% 3%

Budget Assumptions 2015-16

2.7


2.8

FundGeneral Fund $118,908,849 65%Special Revenue Funds $46,355,917 25%Capital Projects Funds $8,469,923 5%Debt Service Funds $8,454,815 5%Internal Service Funds $774,967 <1%Total All Funds: $182,964,471 100.0%

General Fund$118,908,849

65%

Special Revenue Funds$46,355,917

25%

Capital Projects Funds$8,469,923

5%

Debt Service Funds$8,454,815

5%

Internal Service Funds$774,967

<1%

2015-16 DISTRICT BUDGET - FINANCIAL SUMMARYTOTAL: $182,964,471

3.1

2014-15 2015-16Fund Adopted Proposed

General Fund $116,996,346 $118,908,849

Special Revenue FundsEnergy Conservation Projects Fund 473,995 244,740Grants Funds 35,910,554 36,640,002Nutrition Services Fund 6,027,218 6,144,218Student Body Fund 2,224,964 2,048,600Technology Fund 473,024 967,726Transportation Replacement Fund 359,215 310,631

Subtotal: 45,468,970 46,355,917

Capital Projects FundsCapital Projects Fund 24,500,000 7,330,000Capital Reserve Fund 478,672 514,339Construction Excise Tax Fund 996,011 325,584Early Childhood Center Capital Project Fund 3,326,208 300,000

Subtotal: 29,300,891 8,469,923

Internal Service FundsInsurance Fund 370,025 373,967Reprographics and Postal Services Fund 410,000 401,000

Subtotal: 780,025 774,967

Debt Service FundsGeneral Obligation Bonds Fund 5,169,925 5,461,800PERS UAL Debt Fund 2,856,769 2,993,015

Subtotal: 8,026,694 8,454,815

Total All Funds: $200,572,926 $182,964,471

FINANCIAL SUMMARY - ALL FUNDS

3.2

$13,983,572 $14,290,950 $14,033,357 $15,836,260 $16,866,654

$906,142 $514,203 $202,500 $502,500 $452,500

$72,303,750 $69,589,799

$75,623,990

$83,056,702

$91,454,695

$320,207 $76,681 $2,500 $0

$9,678,857 $10,399,708

$15,148,935 $17,600,884

$10,135,000

$0

$10,000,000

$20,000,000

$30,000,000

$40,000,000

$50,000,000

$60,000,000

$70,000,000

$80,000,000

$90,000,000

$100,000,000

2011-12 2012-13 2013-14 2014-15 2015-16

General Fund Resources by Source(Five Years)

Local Intermediate State Federal Other

4.1

Actuals for Actuals for FTEAdopted Budget

Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16ESTIMATED RESOURCES

1000 Revenue From Local Sources1111 Current year's taxes $12,432,957 $12,825,703 $13,153,760 $14,028,6541112 Prior year's taxes 357,158 336,870 360,000 370,0001190 Penalties & interest on tax 6,473 3,986 15,000 5,0001312 Tuition from other dist w/stu 49,950 82,130 60,000 45,0001330 Summer school tuition 693 80 0 01331 Tuition from pupils/parents 34,719 30,743 35,000 35,0001341 Driver's education tuition 14,500 32,525 17,000 17,0001411 Transportation fees 36,817 84,595 35,000 35,0001510 Interest on investments 148,748 177,991 165,000 175,0001701 Pupil activities 73,801 39,699 90,000 100,0001702 Middle school user fees 1,475 0 1,500 01704 High school user fees 118,166 149,745 130,000 130,0001705 Middle School Recreational Act 39,382 39,644 38,000 38,0001911 Rental of buildings 83,397 72,847 100,000 100,0001991 Workshop revenue 190 60 500 01922 Private contrib/donations 0 3,226 0 01960 Recovery of prior year expense 193,407 69,658 70,000 70,0001980 Fees charged to grants 201,968 867,474 1,000,000 1,100,0001992 Swimming pool fees 12,592 18,053 12,500 30,0001990 Miscellaneous revenue 93,467 88,668 110,000 125,0001994 DD day care/teen parent prog 149,521 135,688 140,000 140,0001995 Medicaid - third party billing 98,213 81,634 125,000 145,0001996 Medicaid administrative claim 140,642 223,946 175,000 175,0001998 Textbook replacement revenue 2,714 3,460 3,000 3,000

Total Revenue From Local Sources $14,290,950 $15,368,425 $15,836,260 $16,866,654

Budget Detail by Fund/Function/ObjectBudget Year: 07/01/15 - 06/30/16

General Fund

4.2


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16

Budget Detail by Fund/Function/ObjectBudget Year: 07/01/15 - 06/30/16

General Fund

2000 Revenue from Intermediate Sources2101 County School Funds $1,576 $1,764 $2,500 $2,5002102 General Education Service District Funds 326,815 0 0 02221 ESD Transit 185,812 395,148 500,000 450,000

Total Revenue from Intermediate Sources 514,203 396,912 502,500 452,500

3000 Revenue from State Sources3101 State school fund 68,367,737 76,324,857 81,578,702 89,749,6953103 Common school fund 1,078,137 1,029,329 923,000 1,025,0003199 Other unrestricted grants 115,996 446,266 525,000 650,0003204 Driver education 27,930 29,610 30,000 30,000

Total Revenue from State Sources 69,589,799 77,830,062 83,056,702 91,454,695

4000 Revenue from Federal Sources4504 Employment department (CSC) 58,591 0 0 04505 National school lunch program 10,368 0 0 04700 Federal from intermediate agency 6,868 6,779 0 04910 Donated commodities 854 0 0 0

Total Revenue from Federal Sources 76,681 6,779 0 0

5000 Other Sources5200 Interfund transfers 0 6,698,914 0 300,0005300 Sale of fixed assets 3,848 0 1,500 1,0005400 Beginning Fund Balance 10,395,860 10,893,311 17,599,384 9,834,000

Total Other Sources 10,399,708 17,592,225 17,600,884 10,135,000

TOTAL ESTIMATED RESOURCES $94,871,340 $111,194,403 $116,996,346 $118,908,849

4.3


4.4

$57,325,321$54,480,621

$56,241,279

$64,414,481

$67,593,379

$28,740,031 $28,816,324

$33,086,177

$40,654,173 $41,236,447

$681,318 $681,082$336,620 $496,659 $638,749$0 $0

$3,486,696 $3,139,000 $4,397,200

$10,445,857 $10,893,311

$18,043,631

$8,292,033$5,043,074

$0

$10,000,000

$20,000,000

$30,000,000

$40,000,000

$50,000,000

$60,000,000

$70,000,000

2011-12 2012-13 2013-14 2014-15 2015-16

General Fund Requirements(5 Years)

Instruction Support Service Community Services Building Acquisition Debt Service & Other

4.5


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16ESTIMATED REQUIREMENTS

100 Salaries and Wages111 Licensed salaries $30,960,231 $32,264,882 537.47 $35,531,790 564.02 $37,813,240112 Classified salaries 11,052,074 11,004,045 428.96 12,990,185 455.13 14,057,718113 Administrative salaries 3,219,064 3,391,800 31.85 3,949,163 32.20 4,053,448114 Managerial-classified salaries 659,613 733,889 10.00 759,438 15.00 1,145,044116 Retirement stipend 0 171,400 200,000 210,800117 Unused Leave 12,690 0 0 0121 Substitutes - licensed 1,213,708 1,008,482 1,493,144 1,539,631122 Substitute - classified 198,206 195,852 306,610 186,210123 Temporary - licensed salaries 575 20,215 11,479 11,479124 Temporary - classified 345,560 575,703 557,046 322,091130 Additional salary 1,361,800 1,498,455 1,920,362 2,001,356

Total Salaries and Wages 49,023,521 50,864,723 1008.28 57,719,217 1066.35 61,341,017

200 Associated Payroll Costs210 Public Employees Retirement System 9,879,010 10,563,199 13,051,667 12,632,508220 Social security 3,637,856 3,764,035 4,414,344 4,695,513230 Other required payroll costs 467,796 376,751 358,550 352,329240 Contractual employee benefits 12,056,964 13,399,706 16,394,002 17,135,483

Total Associated Payroll Costs 26,041,626 28,103,691 34,218,563 34,815,833

300 Purchased Services310 Instructional, prof. & technical serv. 529,621 604,017 741,370 694,670320 Property services 2,383,026 2,999,521 4,038,600 3,612,565330 Student transportation services 222,776 368,056 305,000 305,000340 Travel 227,248 118,968 204,392 205,192350 Communication 494,742 534,639 550,456 555,013360 Charter school payments 716,731 808,876 942,161 1,067,059371 Tuition to other Oregon district 389,063 482,046 400,000 402,150373 Tuition to private schools 1,074,105 1,364,971 1,619,345 1,725,650380 Non-instruction prof & tech 220,409 644,334 480,658 548,200390 Other general prof/tech svcs 507,942 315,637 289,800 410,000

Total Purchased Services 6,765,662 8,241,065 9,571,782 9,525,499

David Douglas School District #40, Portland, OR 97233Budget Requirements Detail by Object

Budget Year: 07/01/15 - 06/30/16

General Fund

4.6


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16

David Douglas School District #40, Portland, OR 97233Budget Requirements Detail by Object

Budget Year: 07/01/15 - 06/30/16

General Fund

400 Supplies and Materials411 Consumable supplies 1,122,593 1,067,236 1,678,082 1,724,041420 Textbooks 100,572 178,029 695,000 425,000430 Library supplies and repairs 4,744 11,139 82,400 82,000440 Periodicals 7,891 6,921 7,500 7,900450 Food 12,676 0 12,000 12,000460 Non-consumable supplies (Non-Tech) 319,694 353,621 576,026 593,218470 Computer software 98,946 171,939 256,297 369,332480 Computer hardware 22,875 71,593 36,800 44,800

Total Supplies and Materials 1,689,992 1,860,478 3,344,105 3,258,291

500 Capital Outlay510 Land acquisition 0 1,567,797 0 0520 Building acquisition 0 1,864,157 2,723,000 3,990,000530 Improvements other than building 0 34,580 366,000 100,000540 Depreciable equipment 0 100,607 62,900 117,900

Total Capital Outlay $0 $3,567,141 $3,151,900 $4,207,900

600 Other640 Dues and fees 149,797 159,330 255,500 256,700650 Insurance and judgments 296,080 343,391 434,646 451,935670 Taxes and licenses 11,348 10,952 8,600 8,600

Total Other 457,225 513,673 698,746 717,235

800 Other Uses of Funds810 Planned reserve 0 0 5,435,148 3,415,811820 Reserved for next year 10,893,311 18,043,631 2,856,885 1,627,263

Total Other Uses of Funds 10,893,311 18,043,631 8,292,033 5,043,074

TOTAL REQUIREMENTS BY OBJECT $94,871,337 $111,194,402 1008.28 $116,996,346 1066.35 $118,908,849

4.7

The District’s budget is appropriated by fund and major functional category as per Oregon State Revised Statutes. The major functional categories, or program areas, are defined by the National Center for Educational Statistics and adopted by the Oregon Department of Education in the Oregon Program Budgeting and Accounting Manual (PBAM). In 1997 the legislature enacted House Bill 3636 which directed the Oregon Department of Education to review, modify, update and improve the existing chart of accounts to promote consistency of accounting across school districts in Oregon. The PBAM provides for more consistency in reporting of school district and education service district financial activities so that comparisons can be made across districts.

Under Oregon Budget Law the PBAM also provides the framework for developing and reporting budgets and appropriations.

The major function categories are defined below:

Function Function Title Function Description 1000 INSTRUCTION

Activities dealing directly with the teaching of students, or the interaction between teacher and students. Teaching may be provided for students in a school classroom, in another location such as a home or hospital, or in other learning situations such as those involving co-curricular activities. Instruction may also be provided through some other approved medium such as computer instruction applications, television, radio, telephone, and correspondence. Included here are the activities of instructional assistants of any type that assist in the instructional process. Expenditures for teachers’ travel within the district in connection with teaching assignments are considered costs of instruction.

2000 SUPPORT SERVICES Supporting services provide administrative, technical, personal (such as guidance and health) services and logistical support to facilitate and enhance instruction.

3000 ENTERPRISE AND COMMUNITY SERVICES

Community Services are activities not directly related to the provision of education for students in a district. These include services provided by the district for the community as a whole or in part. Included in this program area are the operations of the swimming pool and the after school and community sports program along with the running of the district’s childcare center.

4000 FACILITIES ACQUISITION AND CONSTRUCTION

Activities concerned with the acquisition of land and buildings; major remodeling and construction of buildings and major additions to buildings; initial installation or extension of service systems and other built-in equipment; and major improvements to sites. Major capital expenditures, which are defined as capital expenditures that are eligible for general obligation bonding are recorded here. Maintenance and upkeep of buildings are charged under a 2000 – Support Services program.

5000 OTHER USES Activities included in this category are servicing the debt of a district, conduit-type transfers from one fund to another fund and apportionment of funds by ESD. Note: Debt Service (5100) and Transfers of Funds (5200) must be appropriated separately to comply with local budget law under ORS 294.435.

6000 CONTINGENCIES (FOR BUDGET ONLY)

Expenditures which cannot be foreseen and planned in the budget process because of an occurrence of an unusual or extraordinary event. The school board authorizes a transfer from the contingency budget to the correct function for the unanticipated expense.

7000 UNAPPROPRIATED ENDING FUND BALANCE

An estimate of funds needed to maintain operations of the school district from July 1 of the ensuing fiscal year and the time when sufficient new revenues become available to meet cash flow needs of the fund. No expenditure shall be made from the unappropriated ending fund balance in the year in which it is budgeted.

4.8

1100 INSTRUCTION – Regular Programs

Instructional activities designed primarily to prepare students for activities as citizens, family members, and workers as contrasted with programs designed to improve or overcome physical, mental, social and/or emotional handicaps. Regular programs include: Elementary, K-5; Middle School, 6-8; and High School, 9-12.

4.9

1111 Elementary, K-5

Elementary K-5 programs in David Douglas School District provide learning experiences as they are concerned with knowledge, skills, appreciation, attitudes, and behavioral characteristics considered to be needed by all students to enhance their awareness of life, culture and the world of work as it relates to the elementary years.

David Douglas School District operates a regular elementary school program in nine elementary buildings throughout the district. Regular elementary instructional costs do not include administration, special education, English Language Learners (ELL), guidance or media; these are budgeted under different programs. It does include costs for activities dealing directly with the teaching of pupils – or the interaction between the elementary teacher and the pupil – including music and physical education specialists.

Description Licensed Classified Mgmt. Total FTESalaries and

WagesAssociated

Payroll CostsPurchased Services

Supplies and Materials

Capital Outlay Other Total Budget

2014-15 Adopted Budget 158.61 86.17 0.00 244.78 $12,952,356 $7,258,990 $114,325 $231,585 $0 $0 $20,557,256COLA and step increases and associated payroll costs 0.00 0.00 0.00 0.00 225,098 -161,512 0 0 0 0 20,620,842Add 0.25 classif ied FTE for conversion of temporary to permanent position 0.00 0.25 0.00 0.25 4,140 4,840 0 0 0 0 20,629,822Add 15.71 Licensed FTE from Title I for kindergarten teachers 15.71 0.00 0.00 15.71 971,601 493,035 0 0 0 0 22,094,458

Add 4.60 FTE Licensed teachers for classroom needs 4.60 0.00 0.00 4.60 200,032 110,100 0 0 0 0 22,404,590

Add $6000 for headsets for students 0.00 0.00 0.00 0.00 0 0 0 6,000 0 0 22,410,590

Add $20,000 for social skills/behavior curriculum 0.00 0.00 0.00 0.00 0 0 0 20,000 0 0 22,430,590Increase to print & supplies for additional students, and non-consumables for new classrooms at Cherry Park 0.00 0.00 0.00 0.00 0 0 18,107 79,801 0 0 22,528,498

2015-16 Proposed Budget 178.92 86.42 0.00 265.34 $14,353,227 $7,705,453 $132,432 $337,386 $0 $0 $22,528,498

Grant Funded Positions:

2014-15 Title I (Kindergarten) 18.00 0.00 0.00 18.00

2014-15 Title I (1272 function) 9.00 0.00 0.00 9.002015-16 Title I - Kindergarten funded in General Fund w ith change in statute -18.00 0.00 0.00 -18.00

2015-16 Title I (1272 function) Add Title I teachers 9.00 0.00 0.00 9.00

Arts Tax Teachers 9.85 0.00 0.00 9.85

2015-16 Grants 27.85 0.00 0.00 27.85

Total FTE 206.77 86.42 0.00 293.19

4.10


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


1111 Elementary, K-5100 Salaries and Wages

111 Licensed salaries $9,180,845 $9,475,943 158.61 $10,205,231 178.92 $11,509,524112 Classified salaries 1,251,851 1,243,798 86.17 1,881,840 86.42 1,928,976121 Substitutes - licensed 511,765 288,736 570,854 606,586124 Temporary - classified 31,595 153,189 142,310 142,310130 Additional salary 102,110 106,251 152,121 165,831


200 Associated Payroll Costs210 Public Employees Retirement System 2,236,049 2,380,026 2,916,068 2,911,790220 Social security 821,379 833,262 990,857 1,098,020230 Other required payroll costs 66,915 58,120 51,809 50,232240 Contractual employee benefits 2,862,339 2,901,023 3,300,256 3,645,411


300 Purchased Services310 Instructional, prof. & technical serv. 9,000 9,000 9,000 9,000320 Property services 7,533 0 2,000 2,000340 Travel 0 0 250 250350 Communication 100,789 133,139 103,075 121,182

Total Purchased Services 117,322 142,139 114,325 132,432

400 Supplies and Materials411 Consumable supplies 41,564 34,386 113,165 123,274420 Textbooks 53,302 152,886 60,000 80,000460 Non-consumable supplies 7,265 25,304 58,420 118,112470 Computer software 0 2,541 0 11,000480 Computer hardware 0 6,152 0 5,000

Total Supplies and Materials 102,131 221,269 231,585 337,386

TOTAL ESTIMATED REQUIREMENTS $17,284,301 $17,803,756 244.78 $20,557,256 265.34 $22,528,498

David Douglas School District #40, Portland, OR 97233Budget Detail by Fund/Function/Object

Budget Year: 07/01/15 - 06/30/16

General Fund

4.11

1113 Elementary Extracurricular

School sponsored activities under the guidance and supervision of district staff are budgeted here. Extracurricular activities are meant to provide students such experiences as motivation, enjoyment, and improvement of skills.

This budget provides for elementary sports coordinators for football, girls basketball, boys basketball, and volleyball. Student fees, budgeted under the Student Body Fund, cover the other costs relating to these elementary athletic programs.

This program also provides for afterschool activities through our SUN partnership.

Description Licensed Classified Mgmt. Total FTESalaries

and WagesAssociated



Capital Outlay Other

Total Budget

2014-15 Adopted Budget 0.00 0.00 0.00 0.00 $14,000 $4,396 $147,500 $0 $0 $0 $165,896Transfer from program 1122-Middle School Extracurricular for community sports football league fees 0.00 0.00 0.00 0.00 0 0 0 0 0 5,000 170,896

Associated payroll costs adjustments 0.00 0.00 0.00 0.00 0 -128 0 0 0 0 170,768

2015-16 Proposed Budget 0.00 0.00 0.00 0.00 $14,000 $4,268 $147,500 $0 $0 $5,000 $170,768

4.12


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


1113 Elementary Extracurricular100 Salaries and Wages

124 Temporary - classified $0 $469 $0 $0130 Additional salary 8,375 21,322 14,000 14,000

Total Salaries and Wages 8,375 21,791 0.00 14,000 0.00 14,000

200 Associated Payroll Costs210 Public Employees Retirement System 1,721 3,947 3,272 3,144220 Social security 633 1,687 1,072 1,072230 Other required payroll costs 74 125 52 52

Total Associated Payroll Costs 2,428 5,759 4,396 4,268

300 Purchased Services310 Instructional, prof. & technical serv. 0 61,423 147,500 147,500

Total Purchased Services 0 61,423 147,500 147,500

400 Supplies and Materials470 Computer software 0 985 0 0

Total Supplies and Materials 0 985 0 0

600 Other640 Dues and fees 0 3,000 0 5,000

Total Other 0 3,000 0 5,000

TOTAL ESTIMATED REQUIREMENTS $10,803 $92,958 0.00 $165,896 0.00 $170,768


Budget Year: 07/01/15 - 06/30/16

General Fund

4.13

1121 Middle School Programs

Middle schools provide learning experiences concerned with knowledge, skills, appreciation, attitudes, and behavioral characteristics believed to be needed by all students to understand themselves and their relationships with society and career areas that may be achieved during the middle school years.

There are three middle schools in the David Douglas School District (Alice Ott, Floyd Light and Ron Russell). Middle school costs are tracked by curricular area.


WagesAssociated




2014-15 Adopted Budget 96.20 16.43 0.00 112.63 $6,951,132 $3,729,540 $81,296 $143,058 $0 $0 $10,905,026COLA and step increases and associated payroll costs (FTE correction for classif ied due to rounding) 0.00 0.01 0.00 0.01 222,126 -79,379 0 0 0 0 11,047,773

2015-16 Proposed Budget 96.20 16.44 0.00 112.64 $7,173,258 $3,650,161 $81,296 $143,058 $0 $0 $11,047,773


2014-15 Title 1 Teachers (1272 Function) 6.00 0.00 0.00 6.00

2014-15 Title 1 Teacher - Not funded -0.50 0.00 0.00 -0.50

2014-15 Grants 5.50 0.00 0.00 5.50

Total FTE 101.70 16.44 0.00 118.14

4.14


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


1121 Middle School Programs100 Salaries and Wages

111 Licensed salaries $5,584,205 $5,718,348 96.20 $6,297,776 96.20 $6,500,772 112 Classified salaries 319,176 332,721 16.43 372,732 16.44 388,479121 Substitutes - licensed 176,672 132,511 200,000 200,000124 Temporary - classified 19,168 0 0 0130 Additional salary 39,880 42,021 80,624 84,007


200 Associated Payroll Costs210 Public Employees Retirement System 1,233,876 1,308,701 1,568,476 1,466,901220 Social security 455,993 461,251 531,760 548,750230 Other required payroll costs 36,240 31,015 27,806 25,088240 Contractual employee benefits 1,396,718 1,426,085 1,601,498 1,609,422


300 Purchased Services310 Instructional, prof. & technical serv. 13,604 89,868 0 0320 Property services 5,173 8,761 5,000 5,000340 Travel 82 180 1,000 1,000350 Communication 61,853 49,246 75,296 75,296


400 Supplies and Materials411 Consumable supplies 30,741 36,083 58,467 58,467420 Textbooks 7,063 636 35,000 35,000460 Non-consumable supplies 3,556 7,813 29,999 29,999470 Computer software 6,431 12,882 19,592 19,592




Budget Year: 07/01/15 - 06/30/16

General Fund

4.15

1122 Middle School Extracurricular

School-sponsored activities, under the guidance and supervision of District staff, are budgeted here. Extracurricular activities are meant to provide students such experiences as motivation, enjoyment, and improvement of skills.

Middle schools provide wrestling, track, basketball, football, and volleyball for students. This program also provides for afterschool activities for middle school students through our SUN partnership.


WagesAssociated



Capital Outlay Other

Total Budget

2014-15 Adopted Budget 0.00 0.00 0.00 0.00 $117,300 $36,858 $88,800 $18,000 $0 $10,000 $270,958

Associated payroll costs adjustments 0.00 0.00 0.00 0.00 0 -1,114 0 0 0 0 269,844

Additional middle school sports stipends 0.00 0.00 0.00 0.00 14,000 4,268 0 0 0 0 288,112Transfer $5000 to community sports program 1113 for football league fees 0.00 0.00 0.00 0.00 0 0 0 0 0 -5,000 283,112

2015-16 Proposed Budget 0.00 0.00 0.00 0.00 $131,300 $40,012 $88,800 $18,000 $0 $5,000 $283,112

4.16


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


1122 Middle School Extracurricular100 Salaries and Wages

121 Substitutes - licensed $0 $403 $0 $0130 Additional salary 0 110,102 117,300 131,300

Total Salaries and Wages 0 110,505 117,300 131,300

200 Associated Payroll Costs210 Public Employees Retirement System 0 20,291 27,419 29,499220 Social security 0 8,018 8,977 10,047230 Other required payroll costs 0 685 462 466

Total Associated Payroll Costs 0 28,994 36,858 40,012

300 Purchased Services310 Instructional, prof. & technical serv. 0 8,400 87,600 87,600320 Property services 0 2,277 0 0350 Communication 0 142 1,200 1,200


400 Supplies and Materials411 Consumable supplies 0 1,188 18,000 18,000460 Non-consumable supplies 0 7,895 0 0

Total Supplies and Materials 0 9,083 18,000 18,000

600 Other640 Dues and fees 0 9,413 10,000 5,000

Total Other 0 9,413 10,000 5,000

TOTAL ESTIMATED REQUIREMENTS $0 $168,814 0.00 $270,958 0.00 $283,112


Budget Year: 07/01/15 - 06/30/16

General Fund

4.17

1131 High School Programs

Learning experiences concerned with knowledge, skills appreciation, attitudes, and behavioral characteristics considered to be needed by all students as they work to achieve graduation requirements.

David Douglas High School supports students in grades 9-12 with an estimated enrollment of 2900 students for the 2014-2015 school year. David Douglas students might travel between seven different buildings that house a comprehensive high school program offering a variety of courses that include a rigorous core academic program and an elective program that includes fine arts, performing arts and professional technical offerings. High school costs are required to be tracked by curricular area.


WagesAssociated




2014-15 Adopted Budget 105.20 13.43 0.00 118.63 $7,915,694 $4,208,710 $135,000 $329,741 $18,000 $83,758 $12,690,903COLA and step increases and associated payroll costs 0.00 0.00 0.00 0.00 197,901 -118,310 0 0 0 0 12,770,494

FTE corrections due to rounding -0.01 0.01 0.00 0.00 0 0 0 0 0 0 12,770,494Add 4.60 FTE licensed teachers for classroom needs 4.60 0.00 0.00 4.60 222,154 137,905 0 0 0 0 13,130,553

Add $200,000 for math adoption 0.00 0.00 0.00 0.00 0 0 0 200,000 0 0 13,330,553

Add $1200 for Perkins match requirement 0.00 0.00 0.00 0.00 0 0 0 0 0 1,200 13,331,753

Add $2150 for Middle College tuition 0.00 0.00 0.00 0.00 0 0 2,150 0 0 0 13,333,903

Add $3150 for consumable supplies for headset replacement 0.00 0.00 0.00 0.00 0 0 0 3,150 13,337,053Increase to purchased services for graduation costs 0.00 0.00 0.00 0.00 0 0 18,000 0 0 0 13,355,053

2015-16 Proposed Budget 109.79 13.44 0.00 123.23 $8,335,749 $4,228,305 $155,150 $532,891 $18,000 $84,958 $13,355,053

4.18


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


1131 High School Programs100 Salaries and Wages

111 Licensed salaries $6,421,336 $6,634,278 105.20 $7,171,343 109.79 $7,545,411112 Classified salaries 365,429 350,323 13.43 351,294 13.44 382,263121 Substitutes - licensed 225,459 203,532 250,000 258,309124 Temporary - classified 6,430 30,632 15,300 15,300130 Additional salary 92,677 95,180 127,757 134,466


200 Associated Payroll Costs210 Public Employees Retirement System 1,428,091 1,511,433 1,838,000 1,732,557220 Social security 528,346 544,119 605,552 637,684230 Other required payroll costs 42,421 36,664 31,661 29,175240 Contractual employee benefits 1,539,620 1,568,324 1,733,497 1,828,889


300 Purchased Services310 Instructional, prof. & technical serv. 0 200 24,500 24,500320 Property services 32,059 43,408 38,000 51,000340 Travel 976 991 500 500350 Communication 62,407 59,557 60,000 60,000371 Tuition to other Oregon district 0 0 0 2,150380 Non-instruction prof & tech 0 3,186 0 0390 Other general prof/tech svcs 2,050 0 12,000 17,000


400 Supplies and Materials411 Consumable supplies 87,175 104,144 207,500 210,650420 Textbooks 30,721 12,241 70,000 270,000460 Non-consumable supplies 93,075 22,184 45,241 45,241470 Computer software 13,539 10,788 7,000 7,000480 Computer hardware 0 4,079 0 0


500 Capital Outlay540 Depreciable equipment 0 14,457 18,000 18,000

Total Capital Outlay 0 14,457 18,000 18,000

600 Other640 Dues and fees 33,402 21,854 82,300 83,500650 Insurance and Judgments 956 1,228 1,458 1,458

Total Other 34,358 23,082 83,758 84,958



Budget Year: 07/01/15 - 06/30/16

General Fund

4.19

1132 High School Extracurricular

School-sponsored activities, under the guidance and supervision of district staff, are budgeted here. Extracurricular activities are meant to provide students such experiences as motivation, enjoyment, and improvement of skills. Funds budgeted in this account are for the athletic director and extra duty stipends for coaches, medical attendants and officials for sports events, related supplies and materials, and club advisors. There are over 1,600 students who participate in extracurricular activities at the high school. Student athletes pay a participation fee of $100.00/sport, musicians pay $50.00/year and performing artists pay $50.00/production.


WagesAssociated




2014-15 Adopted Budget 1.00 0.00 0.00 1.00 $459,726 $159,708 $120,520 $50,000 $0 $20,500 $810,454COLA and step increases and associated payroll costs 0.00 0.00 0.00 0.00 3,879 -3,184 0 0 0 0 811,149Realignment of budget from purchased services to consumable supplies to meet anticipated expenditures 0.00 0.00 0.00 0.00 0 0 -15,000 15,000 0 0 811,149

2015-16 Proposed Budget 1.00 0.00 0.00 1.00 $463,605 $156,524 $105,520 $65,000 $0 $20,500 $811,149

4.20


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


1132 High School Extracurricular100 Salaries and Wages

111 Licensed salaries $82,031 $87,379 1.00 $87,794 1.00 $91,673121 Substitutes - licensed 2,920 6,953 2,500 2,500123 Temporary licensed salaries 575 12,682 10,000 10,000130 Additional salary 356,335 354,080 359,432 359,432


200 Associated Payroll Costs210 Public Employees Retirement System 86,726 91,445 107,437 104,172220 Social security 32,709 35,230 35,168 35,465230 Other required payroll costs 3,369 2,478 1,839 1,623240 Contractual employee benefits 14,966 13,475 15,264 15,264


300 Purchased Services310 Instructional, prof. & technical serv. 50,389 45,384 95,520 79,520320 Property services 0 0 5,000 5,000340 Travel 5,283 3,942 5,000 5,000350 Communication 778 5,242 0 1,000390 Other general prof/tech services 11,641 0 15,000 15,000


400 Supplies and Materials411 Consumable supplies 56,838 67,450 45,000 60,000460 Non-consumable supplies 0 7,595 5,000 5,000


600 Other640 Dues and fees 18,715 16,460 20,500 20,500

Total Other 18,715 16,460 20,500 20,500



Budget Year: 07/01/15 - 06/30/16

General Fund

4.21

1140 Pre-Kindergarten Programs

Pre-kindergarten programs are instructional activities designed for the education and training of children who are enrolled in prekindergarten programs. The District will add one additional classrooms in the fall of 2015 at Cherry Park Elementary School.


WagesAssociated




2014-15 Adopted Budget 1.50 1.50 0.00 3.00 $127,296 $77,232 $1,000 $59,000 $0 $0 $264,528Transfer $15,000 to Program 3120 - Nutrition Services for Preschool Lunches to meet Head Start requirements 0.00 0.00 0.00 0.00 0 0 0 -15,000 0 0 249,528COLA and step increases and associated payroll costs 0.00 0.00 0.00 0.00 9,876 -10,171 0 0 0 0 249,233Add 0.50 FTE preschool teacher and 2.06 FTE classif ied instructional assistants (0.81 FTE of the 2.06 FTE is for the new preschool at Cherry Park - rest is for Earl Boyles preschool program) 0.50 2.06 0.00 2.56 63,524 58,468 0 0 0 0 371,225

Add print and supplies for Cherry Park Preschool 0.00 0.00 0.00 0.00 0 0 100 500 0 0 371,825Reduce nonconsumable supplies from Earl Boyles Preschool set up, realign $10,000 to consumables 0.00 0.00 0.00 0.00 0 0 0 -20,000 0 0 351,825

2015-16 Proposed Budget 2.00 3.56 0.00 5.56 $200,696 $125,529 $1,100 $24,500 $0 $0 $351,825


2014-15 Title I 0.50 - - 0.50

2014-15 Title I - Reduction - not funded (0.50) - - -0.502014-15 Mt. Hood Head Start funded positions for Earl Boyles preschool 1.00 0.88 - 1.88

2015-16 Grants 1.00 0.88 0.00 1.88

Total FTE 3.00 4.44 0.00 7.44

4.22


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


1140 Pre-Kindergarten Programs100 Salaries and Wages

111 Licensed salaries $0 $8,951 1.50 $83,982 2.00 $109,204112 Classified salaries 0 27,950 1.50 33,373 3.56 76,040121 Substitutes - licensed 0 6,441 4,862 6,668124 Temporary - classified 0 3,934 2,800 2,800130 Additional salary 0 2,407 2,279 5,984

Total Salaries and Wages 0 49,683 3.00 127,296 5.56 200,696

200 Associated Payroll Costs210 Public Employees Retirement System 0 8,687 28,671 36,564220 Social security 0 3,741 9,738 15,352230 Other required payroll costs 0 282 509 701240 Contractual employee benefits 0 20,447 38,314 72,912


300 Purchased Services340 Travel 0 0 500 500350 Communication 0 0 500 600

Total Purchased Services 0 0 1,000 1,100

400 Supplies and Materials411 Consumable supplies 0 4,222 19,000 4,500420 Textbooks 0 0 0 10,000460 Non-consumable supplies 0 0 40,000 10,000




Budget Year: 07/01/15 - 06/30/16

General Fund

4.23

1200 INSTRUCTION – SPECIAL PROGRAMS

Special Programs. Instructional activities designed primarily to deal with students having special needs. The Special Program service area includes the following: (1) talented and gifted; (2) children with disabilities; (3) disadvantaged children; and (4) special programs for other student populations.

1210 Programs for Talented & Gifted

Special learning experiences for students identified as gifted or talented. Learning needs of academically and intellectually gifted students K-12 are met through appropriate levels and pace in the regular classroom and enrichment classes. Support is provided to TAG staff, classroom teachers and principals working on program development, student identification, grade advancement, and numerous other activities. Related materials, supplies and fees are also provided.


WagesAssociated




2014-15 Adopted Budget 1.00 0.00 0.00 1.00 $65,554 $34,680 $4,500 $4,500 $0 $0 $109,234COLA and step increases and associated payroll costs 0.00 0.00 0.00 0.00 2,045 -1,989 0 0 0 0 109,290

2015-16 Proposed Budget 1.00 0.00 0.00 1.00 $67,599 $32,691 $4,500 $4,500 $0 $0 $109,290

4.24


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


1210 Programs for Talented & Gifted100 Salaries and Wages

111 Licensed salaries 57,253 57,253 1.00 $59,013 1.00 $60,193121 Substitutes - licensed 404 256 1,441 1,806130 Additional salary 1,568 1,187 5,100 5,600


200 Associated Payroll Costs210 Public Employees Retirement System 11,510 11,835 14,140 12,019220 Social security 4,530 4,490 5,015 5,171230 Other required payroll costs 354 295 261 237240 Contractual employee benefits 13,549 14,238 15,264 15,264


300 Purchased Services310 Instructional, prof. & technical serv. 0 0 2,000 2,000340 Travel 105 330 1,500 1,500350 Communication 626 430 1,000 1,000


400 Supplies and Materials411 Consumable supplies 4,005 1,769 4,000 4,000460 Non-consumable supplies 479 366 500 500480 Computer hardware 0 1,794 0 0


600 Other640 Dues and fees 0 232 0 0

Total Other 0 232 0 0



Budget Year: 07/01/15 - 06/30/16

General Fund

4.25

1221 Learning Centers – Structured Learning Programs – Academic and Behavioral (SLP A/B)

Special learning experiences for students with disabilities who spend half or most of their time in a restricted setting. All schools have resource rooms that serve students with disabilities. Additional special programs are also delivered at Cherry Park, Earl Boyles, Menlo Park, Ventura Park, Ron Russell and the High School. During 2014-15 the District added a class to Menlo Park Elementary due to enrollment increases. This budget represents continuation of that classroom.


WagesAssociated




2014-15 Adopted Budget 14.50 30.85 0.00 45.35 $1,719,684 $1,126,882 $1,500 $31,750 $0 $0 $2,879,816Transfer in temporary classif ied salaries from 1250 and convert to 11.26 FTE 0.00 11.26 0.00 11.26 142,800 44,867 0 0 0 0 3,067,483

Convert temporary budget to 1.76 FTE classif ied instructional assistants 0.00 1.76 0.00 1.76 0 0 0 0 0 0 3,067,483COLA and step increases and associated payroll costs 0.00 0.00 0.00 0.00 191,304 50,854 0 0 0 0 3,309,641

Add 1.0 FTE licensed SLP teacher and 1.5 FTE classif ied instructional assistants due to class sizes 1.00 1.50 0.00 2.50 72,096 48,680 0 0 0 0 3,430,417Realignment from professional services to consumable supplies 0.00 0.00 0.00 0.00 0 0 -1,000 1,000 0 0 3,430,417

2015-16 Proposed Budget 15.50 45.37 0.00 60.87 $2,125,884 $1,271,283 $500 $32,750 $0 $0 $3,430,417

Grant Funded Positions:2014-15 IDEA Grant 2.50 1.90 0.00 4.40

2015-16 Grants 2.50 1.90 0.00 4.40

Total FTE 18.00 47.27 0.00 65.27

4.26


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


1221 Learning Centers - SLP A/B100 Salaries and Wages

111 Licensed salaries $634,729 $824,539 14.50 $844,189 15.50 $981,521112 Classified salaries 516,247 545,473 30.84 671,510 45.37 963,663121 Substitutes - licensed 42,980 45,635 80,000 80,000124 Temporary - classified 42,570 97,935 53,844 14,916130 Additional salary 51,073 49,261 70,141 85,784



Total Associated Payroll Costs 798,868 921,809 1,126,882 1,271,283

300 Purchased Services310 Instruction, prof. & technical serv. 0 0 1,000 0340 Travel 609 3,682 500 500350 Communication 234 105 0 0

Total Purchased Services 843 3,787 1,500 500

400 Supplies and Materials411 Consumable supplies 4,922 3,611 15,150 16,150420 Textbooks 1,731 3,772 5,000 5,000440 Periodicals 0 150 0 0460 Non-consumable supplies 976 310 11,600 11,600470 Computer software 499 2,375 0 0480 Computer hardware 0 375 0 0




Budget Year: 07/01/15 - 06/30/16

General Fund

4.27

1225 Out of District Programs

Budgeted tuition to outside providers for approximately 65 students with significant behavioral, emotional, or social concerns. Annual per student costs range from approximately $12,000 to $80,000 depending on the type of placement. Contractors include Serendipity, Oregon Outreach, Albertina Kerr, SERP Enterprises, Native American Youth and Family Center (NAYA), Oregon School for the Deaf, Rosemary Anderson School, Open School (formerly Open Meadows), and Columbia Regional Deaf/Hard of Hearing.

In addition, approximately 65 students with disabilities are served by Multnomah Education Service District (MESD) via resolution services. Budgeted is the second basic charge which districts pay in addition to resolution credits.


Wages

Associated Payroll Costs

Purchased Services



2014-15 Adopted Budget 0.00 0.00 0.00 0.00 $0 $0 $1,550,000 $0 $0 $0 $1,550,000

2015-16 Proposed Budget 0.00 0.00 0.00 0.00 $0 $0 $1,550,000 $0 $0 $0 $1,550,000

4.28


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


1225 Out of District Programs100 Salaries and Wages

130 Additional salary $0 $952 $0 $0Total Salaries and Wages 0 952 0.00 0 0.00 0

200 Associated Payroll Costs210 Public Employees Retirement System 0 190 0 0220 Social security 0 73 0 0230 Other required payroll costs 0 6 0 0240 Contractual employee benefits 0 0 0 0

Total Associated Payroll Costs 0 269 0 0

300 Purchased Services371 Tuition to other Oregon district 344,095 478,458 325,000 325,000373 Tuition to private schools 813,945 1,054,472 1,225,000 1,225,000




Budget Year: 07/01/15 - 06/30/16

General Fund

4.29

1226 Home Instruction

Special learning experiences for students with disabilities who need services provided by a home tutor due to medical, behavioral, or other educational needs for a limited period of time. The district provides educational services at all grade levels for those students with individual educational plans.


WagesAssociated




2014-15 Adopted Budget 0.00 0.00 0.00 0.00 $19,231 $6,042 $800 $0 $0 $0 $26,073

COLA and step increases and associated payroll costs 0.00 0.00 0.00 0.00 97 -152 0 0 0 0 26,018

2015-16 Proposed Budget 0.00 0.00 0.00 0.00 $19,328 $5,890 $800 $0 $0 $0 $26,018

4.30


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


1226 Home Instruction100 Salaries and Wages

111 Substitutes - licensed $0 $36,822 $0 $0121 Substitutes - licensed 37,413 31,224 19,231 19,328


200 Associated Payroll Costs210 Public Employees Retirement System 6,739 14,155 4,494 4,343220 Social security 2,856 5,200 1,471 1,479230 Other required payroll costs 252 348 77 68240 Contractual employee benefits 0 7,131 0 0


300 Purchased Services340 Travel 2,445 4,629 800 800

Total Purchased Services 2,445 4,629 800 800



Budget Year: 07/01/15 - 06/30/16

General Fund

4.31

1227 Extended School Year Programs

Extended school year services must be provided by the school district if the student’s individual educational plan team determines, on an individual basis, that the services are necessary for the provision of an appropriate public education for the student. Services are provided via contract with various providers for approximately five students.


WagesAssociated




2014-15 Adopted Budget 0.00 0.00 0.00 0.00 $0 $0 $15,000 $0 $0 $0 $15,000

2015-16 Proposed Budget 0.00 0.00 0.00 0.00 $0 $0 $15,000 $0 $0 $0 $15,000

4.32


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


1227 Extended School Year Programs300 Purchased Services

310 Instructional, prof. & technical serv. $4,100 $7,510 $15,000 $15,000Total Purchased Services 4,100 7,510 0.00 15,000 0.00 15,000



Budget Year: 07/01/15 - 06/30/16

General Fund

4.33

1250 Resource Rooms – Educational Resource Centers (ERC)

Special learning experiences for students with disabilities. These learning experiences include, but are not limited to, such areas as Resource Rooms where students with disabilities go during certain periods of the school day to receive specially designed instruction in specific subject areas as indicated in their Individualized Educational Plan (IEP).


WagesAssociated




2014-15 Adopted Budget 21.50 15.00 0.00 36.50 $1,993,444 $1,123,399 $300 $12,000 $0 $0 $3,129,143

Transfer temporary budget to program 1221 and convert to classif ied FTE 0.00 0.00 0.00 0.00 -142,800 -44,867 0 0 0 0 2,941,476COLA and step increases and associated payroll costs 0.00 0.00 0.00 0.00 16,601 -77,031 0 0 0 0 2,881,046

2015-16 Proposed Budget 21.50 15.00 0.00 36.50 $1,867,245 $1,001,501 $300 $12,000 $0 $0 $2,881,046


2014-15 IDEA 1.00 2.25 0.00 3.25

2015-16 Grants 1.00 2.25 0.00 3.25

Total FTE 22.50 17.25 0.00 39.75

4.34


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


1250 Resource Rooms (ERC)100 Salaries and Wages

111 Licensed salaries $1,307,344 $1,299,719 21.50 $1,402,427 21.50 $1,420,299112 Classified salaries 307,056 294,285 15.00 345,476 15.00 347,580121 Substitutes - licensed 33,332 52,194 42,183 42,183124 Temporary - classified 79,177 119,962 142,800 0130 Additional salary 47,447 48,566 60,558 57,183




300 Purchased Services340 Travel 0 36 300 100350 Communication 255 388 0 200

Total Purchased Services 255 424 300 300

400 Supplies and Materials411 Consumable supplies 1,464 1,494 2,000 2,000420 Textbooks 3,006 7,440 5,000 5,000440 Periodicals 0 70 0 0460 Non-consumable supplies 759 390 2,000 2,000470 Computer software 0 915 700 700480 Computer hardware 0 1,490 2,300 2,300




Budget Year: 07/01/15 - 06/30/16

General Fund

4.35

1251 Community Transition Program

This program is designed to meet the needs of 18-21 year-olds who have graduated with an alternative diploma and are entitled to services under IDEA. Special education and related services will be designed to meet students’ individual needs and prepare them for employment and independent living. The program will provide academic, social and personal skill development, supported work experiences, and help navigating community resources for approximately forty students.

Due to new contractual requirements limited the duration of temporary assistants, the majority of the temporary staffing budget was converted to permanent FTE.


WagesAssociated




2014-15 Adopted Budget 3.00 6.38 0.00 9.38 $421,297 $244,262 $2,700 $9,800 $0 $0 $678,059

Conversion of temporary budget to 3.75 FTE classif ied instructional assistants 0.00 3.75 0.00 3.75 0 0 0 0 0 0 678,059

COLA and step increases and associated payroll costs 0.00 0.00 0.00 0.00 28,018 37,655 0 0 0 0 743,732

2015-16 Proposed Budget 3.00 10.13 0.00 13.13 $449,315 $281,917 $2,700 $9,800 $0 $0 $743,732

4.36


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


1251 Community Transition Program100 Salaries and Wages

111 Licensed salaries $174,972 $187,303 3.00 $199,354 3.00 $197,931112 Classified salaries 120,415 124,846 6.38 135,349 10.13 214,516121 Substitutes - licensed 6,677 2,477 6,000 6,000124 Temporary - classified 41,923 51,537 66,472 13,000130 Additional salary 10,426 12,015 14,122 17,868




300 Purchased Services320 Property services 0 248 0 0340 Travel 280 783 300 300350 Communication 1,793 2,581 2,400 2,400


400 Supplies and Materials411 Consumable supplies 8,265 7,031 7,500 7,500420 Textbooks 0 0 500 500460 Non-consumable supplies 264 1,152 1,800 1,800470 Computer software 0 238 0 0




Budget Year: 07/01/15 - 06/30/16

General Fund

4.37

1271 Remediation (Summer School/Night School)

Remediation consists of instructional activities designed to improve achievement of regular education students who are not meeting state performance standards. Activities take place in a specialized classroom, or outside regular class time (before or after school or during the summer).


WagesAssociated




2014-15 Adopted Budget 0.00 0.00 0.00 0.00 $84,863 $26,664 $0 $51,000 $0 $0 $162,527COLA and step increases and associated payroll costs 0.00 0.00 0.00 0.00 4,539 737 0 0 0 0 167,803

Increased summer courses at high school 0.00 0.00 0.00 0.00 10,688 3,097 0 0 0 0 181,588

Increase to cost for credit recovery online softw are 0.00 0.00 0.00 0.00 0 0 0 5,795 0 0 187,383

2015-16 Proposed Budget 0.00 0.00 0.00 0.00 $100,090 $30,498 $0 $56,795 $0 $0 $187,383

4.38


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


1271 Remediation (Summer School/Night School)100 Salaries and Wages

130 Additional salary $81,200 $72,980 $84,863 $100,090Total Salaries and Wages 81,200 72,980 0.00 84,863 0.00 100,090

200 Associated Payroll Costs210 Public Employees Retirement System 16,953 16,052 19,832 22,491220 Social security 6,084 5,556 6,492 7,656230 Other required payroll costs 556 426 340 351240 Contractual employee benefits 1,786 0 0 0


300 Purchased Services310 Instructional, prof. & technical serv. 90,778 0 0 0

Total Purchased Services 90,778 0 0 0

400 Supplies and Materials470 Computer software 0 50,692 51,000 56,795


TOTAL ESTIMATED REQUIREMENTS $197,357 $145,706 $162,527 $187,383


Budget Year: 07/01/15 - 06/30/16

General Fund

4.39

1282 Other Alternative Education

Alternative learning experiences provided via outside placement. This budget provides for tuition for students who do not have an individualized education plan, and thus are not categorized as special education.

The District has contracted with Oregon Outreach, Serendipity, SERP Enterprises, Youth Progress, Native American Youth and Family Centers (NAYA), Rosemary Anderson School, Open School (formerly Open Meadows), and Portland and Mt. Hood Community Colleges. The total number of students served is approximately 70.


WagesAssociated




2014-15 Adopted Budget 0.00 0.00 0.00 0.00 $0 $0 $474,345 $1,000 $0 $0 $475,345

Add purchased services to student placements at Open School 0.00 0.00 0.00 0.00 0 0 106,305 0 0 0 581,650

2015-16 Proposed Budget 0.00 0.00 0.00 0.00 $0 $0 $580,650 $1,000 $0 $0 $581,650

4.40


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


1282 Other Alternative Education100 Salaries and Wages

112 Classified salaries $5,131 $0 $0 $0Total Salaries and Wages 5,131 0 0.00 0 0.00 0

200 Associated Payroll Costs210 Public Employees Retirement System 1,009 0 0 0220 Social security 349 0 0 0230 Other required payroll costs 44 0 0 0240 Contractual employee benefits 2,565 0 0 0

Total Associated Payroll Costs 3,968 0 0 0

300 Purchased Services310 Instructional, prof. & technical serv. 992 570 4,000 4,000350 Communication 1,004 1,147 1,000 1,000371 Tuition to other Oregon district 44,968 3,588 75,000 75,000373 Tuition to private schools 260,160 310,499 394,345 500,650374 Other tuition 0 0 0 0


400 Supplies and Materials411 Consumable supplies 832 1,051 1,000 1,000




Budget Year: 07/01/15 - 06/30/16

General Fund

4.41

1283 Fir Ridge Campus

Fir Ridge Campus is the district’s alternative high school. Its budgeted enrollment is approximately 220 students in grades 9-12. Fir Ridge provides a variety of programs for students wishing to complete their high school diploma, study for their GED, or enhance their academic skills through independent study. Students attending Fir Ridge Campus achieve credits toward Oregon diploma standards.


WagesAssociated




2014-15 Adopted Budget 12.42 2.75 0.00 15.17 $975,932 $504,347 $31,200 $14,500 $0 $0 $1,525,979COLA and step increases and associated payroll costs 0.00 0.00 0.00 0.00 22,241 -8,570 0 0 0 0 1,539,650

Add 0.125 FTE classif ied for records clerk 0.00 0.13 0.00 0.13 3,852 3,177 0 0 0 0 1,546,679

2015-16 Proposed Budget 12.42 2.88 0.00 15.30 $1,002,025 $498,954 $31,200 $14,500 $0 $0 $1,546,679

4.42


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


1283 Fir Ridge Campus100 Salaries and Wages

111 Licensed salaries $817,651 $800,297 12.42 $865,051 12.42 $885,045112 Classified salaries 61,056 58,853 2.75 64,612 2.88 72,743121 Substitutes - licensed 34,106 19,233 36,075 36,128130 Additional salary 7,315 7,852 10,194 8,109

Total Salaries and Wages 920,128 886,235 15.17 975,932 15.30 1,002,025



300 Purchased Services310 Instructional, prof. & technical serv. 25,495 21,250 26,000 26,000340 Travel 163 139 200 200350 Communication 5,887 4,687 5,000 5,000


400 Supplies and Materials411 Consumable supplies 5,279 5,921 7,500 7,500420 Textbooks 2,868 1,054 6,000 6,000460 Non-consumable supplies 8,177 2,964 1,000 1,000470 Computer software 0 0 0Total Supplies and Materials 16,324 9,939 14,500 14,500



Budget Year: 07/01/15 - 06/30/16

General Fund

4.43

1285 Home Tutors

Alternative learning experiences for students who need services provided by a home tutor due to medical, behavioral, or other educational needs for a limited period of time. These services are for students who do not have an individualized education plan and thus are not categorized as special education.


WagesAssociated




2014-15 Adopted Budget 1.00 0.00 0.00 1.00 $113,537 $50,939 $800 $0 $0 $0 $165,276COLA and step increases and associated payroll costs 0.00 0.00 0.00 0.00 1,643 -579 0 0 0 0 166,340

2015-16 Proposed Budget 1.00 0.00 0.00 1.00 $115,180 $50,360 $800 $0 $0 $0 $166,340

4.44


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


1285 Home Tutors100 Salaries and Wages

111 Licensed salaries $0 $36,822 1.00 $75,908 1.00 $77,426121 Substitutes - licensed 33,083 42,757 37,629 37,754130 Additional salary 238 548 0 0


200 Associated Payroll Costs210 Public Employees Retirement System 5,980 16,112 26,534 25,881220 Social security 2,535 6,110 8,686 8,811230 Other required payroll costs 175 407 455 404240 Contractual employee benefits 0 7,130 15,264 15,264


300 Purchased Services340 Travel 11 42 800 800




Budget Year: 07/01/15 - 06/30/16

General Fund

4.45

1288 Charter School

Expenditures related to district-sponsored charter schools and Arthur Academy. Expected costs are as follows:

Arthur Academy

Budgeted ADM: 167

Weighted ADM: 20

Budgeted AMDw: 187

Estimated per student reimbursement (80%) $5,557.60

Budgeted payments to Arthur Academy $1,039,271

Other Payments:Home Districts (5 Students at $5,557.60 Each): $27,788

Total Budget $1,067,059

The ADM includes an increase to full-time kindergarten.

4.46


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


1288 Charter School300 Purchased Services

360 Charter school payments $716,731 $808,876 $942,161 $1,067,059Total Purchased Services 716,731 808,876 942,161 1,067,059

TOTAL ESTIMATED REQUIREMENTS $716,731 $808,876 0.00 $942,161 0.00 $1,067,059


Budget Year: 07/01/15 - 06/30/16

General Fund

4.47

1290 DESIGNATED PROGRAMS

Designated Programs. Special learning experiences for other students with special needs; such as English as a second language students, teen parents and migrant education.

1291 English as a Second Language (ESL)

Instructional activities designed to improve English skills of students who do not speak English as their native language. Emphasis of the program is to enable these students to become competent in the comprehension, speaking, reading, and composition of the English language. The goal is achieved by a combination of pullout and in-classroom support that emphasizes understanding of the English language. Students are also given support in various curriculum content areas to ensure their success in all areas of the curriculum.


WagesAssociated




2014-15 Adopted Budget 59.78 3.50 0.00 63.28 $4,258,773 $2,190,876 $23,600 $529,000 $0 $0 $7,002,249COLA and step increases and associated payroll costs 0.00 0.00 0.00 0.00 101,907 16,648 0 0 0 0 7,120,804Reduce budget for textbooks - not purchased in 2014-15 and w ill be purchased at a later date 0.00 0.00 0.00 0.00 0 0 0 -500,000 0 0 6,620,804Add $11,000 for consumable supplies for ELPA headsets 0.00 0.00 0.00 0.00 0 0 0 11,000 0 0 6,631,804

Add 0.15 FTE licensecd teachers for additional grow th of FTE in district 0.15 0.00 0.00 0.15 6,252 4,230 0 0 0 0 6,642,286

2015-16 Proposed Budget 59.93 3.50 0.00 63.43 $4,366,932 $2,211,754 $23,600 $40,000 $0 $0 $6,642,286


Title III (2240) 0.50 0.00 0.00 0.50Title III (see program 2240 for Teacher on Special Assignment - TOSA) -0.50 0.00 0.00 -0.50

Title III (3300 - in grants) 0.00 1.00 0.00 1.00

2015-16 Grants 0.00 1.00 0.00 1.00

Total FTE 59.93 4.50 0.00 64.43

4.48


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


1291 English as a Second Language (ESL)100 Salaries and Wages

111 Licensed salaries $4,187,379 $3,770,214 59.78 $4,050,172 59.93 $4,149,787112 Classified salaries 95,000 88,541 3.50 88,982 3.50 102,776121 Substitutes - licensed 22,626 74,887 65,000 65,000122 Substitute - classified 0 376 0 0124 Temporary - classified 2,734 9,034 0 0130 Additional salary 37,325 24,338 54,619 49,369




300 Purchased Services310 Instructional, prof. & technical serv. 12,657 22,064 19,000 19,000340 Travel 1,522 1,800 1,600 1,600350 Communication 69 36 3,000 3,000


400 Supplies and Materials411 Consumable supplies 3,250 3,760 9,000 20,000420 Textbooks 1,881 0 513,500 13,500460 Non-consumable supplies 2,998 694 3,000 3,000470 Computer software 40 1,148 1,000 1,000480 Computer hardware 0 825 2,500 2,500


600 Other640 Dues and fees 0 2,650 0 0

Total Other 0 2,650 0 0



Budget Year: 07/01/15 - 06/30/16

General Fund

4.49

1400 Summer School

Instructional activities as defined under 1100 Regular Programs carried on during the period between the end of the regular school term and the beginning of the next regular school term; this does not include the summer term of a 12-month school year.

This budget includes the following high school summer programs: Writing Camp, Math Camp, Physical Education, and Read 180. Summer credit recovery is budgeted under 1271 – Remediation. Security for summer school is budgeted under 2115, clerical assistance is budgeted under 2410, and counseling services are budgeted under 2120.


WagesAssociated




2014-15 Adopted Budget 0.00 0.00 0.00 0.00 $65,364 $20,534 $1,900 $800 $0 $0 $88,598COLA and step increases and associated payroll costs 0.00 0.00 0.00 0.00 7,911 1,792 0 0 0 0 98,301

2015-16 Proposed Budget 0.00 0.00 0.00 0.00 $73,275 $22,326 $1,900 $800 $0 $0 $98,301

4.50


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


1400 Summer School Regular100 Salaries and Wages


200 Associated Payroll Costs210 Public Employees Retirement System 11,511 7,062 15,276 16,465220 Social security 4,314 2,604 4,999 5,605230 Other required payroll costs 590 321 259 256


300 Purchased Services310 Instructional, prof. & technical serv. 190 1,900 1,500 1,500350 Communications 0 0 400 400


400 Supplies and Materials411 Consumable supplies 301 60 800 800



TOTAL INSTRUCTION $54,480,623 $56,241,280 651.71 $64,414,481 699.00 $67,593,379


Budget Year: 07/01/15 - 06/30/16

General Fund

4.51


4.52

2000 SUPPORT SERVICES

Supporting services provide administrative, technical, personal (such as guidance and health) services and logistical support to facilitate and enhance instruction.

2100 SUPPORT SERVICES – STUDENTS

Activities designed to assess and improve the well-being of students and/or supplement the teaching process.

4.53

2110 Attendance and Social Work Services

Activities which are designed to improve student attendance at school and which attempt to prevent or solve students’ problems involving home, the school and/or the community.


WagesAssociated





2015-16 Proposed Budget 3.00 2.88 0.00 5.88 $354,659 $183,846 $23,400 $1,500 $0 $0 $563,405


2014-15 Title I 0.75 0.00 0.00 0.75

Early Childhood Special Education Grant 2.00 0.00 0.00 2.00

2015-16 Grants 2.75 0.00 0.00 2.75

Total FTE 5.75 2.88 0.00 8.63

4.54


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


2110 Attendance & Social Work100 Salaries and Wages

111 Licensed salaries $57,253 $215,214 3.00 $223,794 3.00 $230,274112 Classified salaries 29,099 108,616 2.88 108,635 2.88 123,385130 Additional salary 81 0 0 1,000


200 Associated Payroll Costs210 Public Employees Retirement System 17,668 68,024 74,077 70,370220 Social security 6,424 24,030 25,431 27,131230 Other required payroll costs 562 1,643 1,330 1,238240 Contractual employee benefits 28,058 79,975 84,773 85,107


300 Purchased Services310 Instructional, prof. & technical serv. 0 14,000 20,000 20,000340 Travel 965 1,047 1,500 1,500350 Communication 1,284 1,924 1,900 1,900


400 Supplies and Materials411 Consumable supplies 0 295 1,500 1,500

Total Supplies and Materials 0 295 1,500 1,500



Budget Year: 07/01/15 - 06/30/16

General Fund

4.55

2115 Student Safety

Activities associated with elementary safety patrol, middle school campus monitors, high school campus security, and the direct expenses related to providing safety and security for our students on our school campuses are budgeted here.

Expenses for two Portland Police school resource officers are paid by the City and are not included in this budget. Expenses related to the security of buildings are budgeted within function 2546.


WagesAssociated




2014-15 Adopted Budget 0.00 10.38 0.00 10.38 $372,459 $275,475 $18,400 $7,666 $0 $100 $674,100

COLA and step increases and associated payroll costs 0.00 0.00 0.00 0.00 22,088 -41,864 0 0 0 0 654,324

Add $12,000 professional services for maintenance and ongoing service for high school tw o w ay radios 0.00 0.00 0.00 0.00 0 0 12,000 0 0 0 666,324

2015-16 Proposed Budget 0.00 10.38 0.00 10.38 $394,547 $233,611 $30,400 $7,666 $0 $100 $666,324

4.56


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


2115 Student Safety100 Salaries and Wages

112 Classified salaries $318,279 $256,158 10.38 $331,454 10.38 $353,357124 Temporary - classified 6,743 12,480 12,240 12,485130 Additional salary 19,924 24,184 28,765 28,705




300 Purchased Services310 Instructional, prof. & technical serv. 410 130 0 0320 Property services 0 0 1,000 1,000340 Travel 390 333 900 900350 Communication 2,196 1,315 4,000 4,000390 Other general prof/tech svcs 0 12,421 12,500 24,500


400 Supplies and Materials411 Consumable supplies 341 176 500 500460 Non-consumable supplies 454 9,026 7,166 7,166


600 Other670 Taxes and licenses 0 0 100 100




Budget Year: 07/01/15 - 06/30/16

General Fund

4.57

2120 Guidance Services

Those activities of counseling students and parents; providing consultation with other staff members on learning problems; assisting students in personal and social development; assessing the abilities of students; assisting students as they make their own educational and career plans and choices; providing referrals; and working with other staff members in planning and conducting guidance programs for students.


WagesAssociated




2014-15 Adopted Budget 23.25 6.60 0.00 29.85 $1,825,137 $954,345 $1,600 $4,250 $0 $150 $2,785,482COLA and step increases and associated payroll costs 0.00 0.00 0.00 0.00 $50,465 $112 $0 $0 $0 $0 2,836,059

2015-16 Proposed Budget 23.25 6.60 0.00 29.85 $1,875,602 $954,457 $1,600 $4,250 $0 $150 $2,836,059


OESE Counseling Programs Grant 1.00 0.00 0.00 1.00

2015-16 Grants 1.00 0.00 0.00 1.00

Total FTE 24.25 6.60 0.00 30.85

4.58


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


2120 Guidance Services100 Salaries and Wages

111 Licensed salaries $1,344,618 $1,473,685 23.25 $1,544,200 23.25 $1,584,732112 Classified salaries 158,794 179,230 6.60 205,742 6.60 216,971121 Substitutes - licensed 24,489 20,117 10,000 10,000130 Additional salary 49,577 54,392 65,195 63,899




300 Purchased Services340 Travel 793 611 1,000 1,000350 Communication 946 0 600 600

Total Purchased Services 1,739 611 1,600 1,600

400 Supplies and Materials411 Consumable supplies 3,277 1,693 4,250 4,250






Budget Year: 07/01/15 - 06/30/16

General Fund

4.59

2130 Health Services

Physical and mental health services that are not direct instruction. Included are activities that provide students with appropriate medical, dental and nursing services.


WagesAssociated





2015-16 Proposed Budget 0.00 6.00 0.00 6.00 $156,312 $112,330 $121,600 $10,300 $0 $0 $400,542

4.60


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


2130 Health Services100 Salaries and Wages

112 Classified salaries $113,428 $112,282 6.00 $144,495 6.00 $147,465124 Temporary - classified 71 0 0 0130 Additional salary 6,757 6,188 8,670 8,847


200 Associated Payroll Costs210 Public Employees Retirement System 24,154 24,659 33,638 29,988220 Social security 8,134 8,509 11,721 11,956230 Other required payroll costs 1,365 1,270 611 548240 Contractual employee benefits 64,646 61,321 68,122 69,838


300 Purchased Services310 Instructional, prof. & technical serv. 111,510 2,479 0 0320 Property services 153 650 500 500350 Communication 528 783 1,100 1,100380 Non-instruction prof & tech 0 41,773 120,000 120,000


400 Supplies and Materials411 Consumable supplies 8,974 8,071 9,800 9,800460 Non-consumable supplies 4,327 384 500 500




Budget Year: 07/01/15 - 06/30/16

General Fund

4.61

2140 Psychological Services

Activities concerned with administering psychological tests and interpreting the results, gathering and interpreting information about student behavior, working with other staff members in planning school programs to meet the special needs of students as indicated by psychological tests, and behavioral evaluation and planning and managing program of psychological services, including psychological counseling for students, staff and parents. Services are provided from the district’s student evaluation center located at South Powellhurst.


WagesAssociated





2015-16 Proposed Budget 2.50 1.09 0.00 3.59 $235,563 $118,435 $186,900 $16,000 $0 $0 $556,898


2014-15 IDEA staff ing 6.50 1.00 0.00 7.50

2014-15 Reduction to IDEA -1.00 0.00 0.00 -1.00

Columbia Regional Autism Grant 0.15 0.75 0.00 0.90

2015-16 Grants 5.65 1.75 0.00 7.40

Total FTE 8.15 2.84 0.00 10.99

4.62


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


2140 Psychological Services100 Salaries and Wages

111 Licensed salaries $309,343 $123,375 2.50 $172,873 2.50 $178,335112 Classified salaries 32,995 33,273 1.09 34,491 1.09 36,556121 Substitutes - licensed 8,149 171 0 0130 Additional salary 10,888 7,809 20,651 20,672


200 Associated Payroll Costs210 Public Employees Retirement System 74,408 34,919 51,797 49,266220 Social security 27,136 12,066 17,443 18,021230 Other required payroll costs 1,930 839 912 825240 Contractual employee benefits 79,293 41,642 53,638 50,323


300 Purchased Services310 Instructional, prof. & technical serv. 175,000 182,210 180,000 145,000340 Travel 6,764 3,014 5,300 5,300350 Communication 2,295 2,090 1,600 1,600380 Non-instruction prof & tech 0 0 0 35,000


400 Supplies and Materials411 Consumable supplies 3,400 970 15,000 15,000430 Library Books 0 0 500 500460 Non-consumable supplies 98 0 0 0470 Computer software 0 0 500 500

Total Supplies and Materials 3,498 970 16,000 16,000



Budget Year: 07/01/15 - 06/30/16

General Fund

4.63

2150 Speech Pathology and Audiology Services

Activities that have as their purpose the identification, assessment, and treatment of students with impairments in speech, hearing and language.


WagesAssociated




2014-15 Adopted Budget 12.60 3.38 0.00 15.98 $957,299 $509,493 $42,950 $7,500 $0 $3,000 $1,520,242COLA and step increases and associated payroll costs 0.00 0.00 0.00 0.00 44,943 -3,740 0 0 0 0 1,561,445

2015-16 Proposed Budget 12.60 3.38 0.00 15.98 $1,002,242 $505,753 $42,950 $7,500 $0 $3,000 $1,561,445


2014-15 IDEA 3.70 0.75 - 4.45

2014-15 IDEA additional FTE 1.10 - - 1.10

2014-15 Columbia Regional IDEA 1.00 0.75 - 1.75 2014-15 FTE through Columbia Regional for Early Childhood Programs 2.00 - - 2.00

Early Childhood Special Education Grant 50.80 3.50 - 54.30

Early Intervention Evaluations 1.75 - - 1.75

Medicaid - EIECSE and EI Evaluations 4.25 - - 4.25

2015-16 Grants 64.60 5.00 0.00 69.60

Total FTE 77.20 8.38 0.00 85.58

4.64


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


2150 Speech Pathology and Audiology Services100 Salaries and Wages

111 Licensed salaries $653,398 $673,807 12.60 $810,146 12.60 $840,603112 Classified salaries 79,446 89,176 3.38 115,671 3.38 129,339121 Substitutes - licensed 111 519 540 540130 Additional salary 22,322 27,745 30,942 31,760




300 Purchased Services310 Instructional, prof. & technical serv. 12,554 131,955 38,950 38,950320 Property services 1,048 1,045 1,500 1,500340 Travel 144 142 2,000 2,000350 Communication 16 85 500 500380 Non-instruction prof & tech 10,000 0 0 0


400 Supplies and Materials411 Consumable supplies 975 7,556 5,000 5,000460 Non-consumable supplies 180 0 1,000 1,000470 Computer software 0 520 500 500480 Computer hardware 0 0 1,000 1,000



Total Other 2,700 3,222 3,000 3,000



Budget Year: 07/01/15 - 06/30/16

General Fund

4.65

2160 Other Student Treatment Services

Activities associated with providing services such as occupational therapy and physical therapy.


WagesAssociated




2014-15 Adopted Budget 1.70 0.71 0.00 2.41 $114,678 $66,329 $2,500 $3,000 $0 $0 $186,507COLA and step increases and associated payroll costs 0.00 0.00 0.00 0.00 9,727 950 0 0 0 0 197,184

2014-15 Proposed Budget 1.70 0.71 0.00 2.41 $124,405 $67,279 $2,500 $3,000 $0 $0 $197,184


2014-15 IDEA staff ing 3.10 0.75 0.00 3.85

2014-15 IDEA reduction -0.85 -0.11 0.00 -0.96

Early Childhood Special Education Grant 20.00 1.48 0.00 21.48

Early Intervention Evaluations 0.40 0.00 0.00 0.40

Medicaid 0.25 0.00 0.00 0.25

2015-16 Grants 22.90 2.12 0.00 25.02

Total FTE 24.60 2.83 0.00 27.43

4.66


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


2160 Other Student Treatment Services100 Salaries and Wages

111 Licensed salaries $26,416 $31,201 1.70 $83,156 1.70 $89,868112 Classified salaries 28,772 24,337 0.71 25,021 0.71 27,865130 Additional salary 3,759 2,392 6,501 6,672




300 Purchased Services340 Travel 2,445 2,053 2,500 2,500350 Communication 33 18 0 0


400 Supplies and Materials411 Consumable supplies 828 1,960 2,500 2,500460 Non-consumable supplies 20 1,814 500 500470 Computer software 45 0 0 0




Budget Year: 07/01/15 - 06/30/16

General Fund

4.67

2190 Service Direction Support, Student Support Services

Activities concerned with direction and management of student support services, (e.g., special education and alternative programs). Expenditures for the special education director, special education assistant director, and secretary are budgeted here as well as the ESL and Equity Director. Because of the focus of the assistant director of special education and part of an assistant on the early childhood program, 1.19 FTE was reduced in the General Fund and charged to the Early Childhood Special Education grant.


WagesAssociated




2014-15 Adopted Budget 0.00 1.88 3.00 4.88 $470,751 $230,593 $2,684 $5,300 $0 $2,000 $711,328COLA and step increases and associated payroll costs 0.00 0.00 0.00 0.00 11,750 -3,545 0 0 0 0 719,533Reduce FTE for early childhood staff that are being paid from the Early Childhood Grant 0.00 -0.44 -0.75 -1.19 -116,277 -46,996 0 0 0 0 556,260

2015-16 Proposed Budget 0.00 1.44 2.25 3.69 $366,224 $180,052 $2,684 $5,300 $0 $2,000 $556,260


2014-15 IDEA staff ing 0.00 1.41 0.00 1.41

2014-15 IDEA added staff ing 1.00 1.50 0.00 2.50

Early Childhood Special Education Grant (ECSE) 1.00 10.63 7.90 19.53

ECSE Grant modif ications 1.00 0.31 -1.25 0.06

Early Intervention Evaluations 2.90 0.00 0.10 3.00

EI Evaluations modif ications -2.90 0.00 0.00 -2.90

PEERS program (EIECSE) 2.00 0.00 0.00 2.00

Medicaid EI Evaluations and ECSE 1.90 1.00 0.50 3.40

Medicaid modif ications -1.90 -1.00 -0.50 -3.40

2015-16 Grants 5.00 13.85 6.75 25.60

Total FTE 5.00 15.29 9.00 29.29

4.68


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


2190 Student Support (Special Ed)100 Salaries and Wages

112 Classified salaries $56,353 $66,401 1.88 $75,299 1.44 $63,574113 Administrative salaries 125,147 242,998 3.00 379,504 2.25 290,689130 Additional salary 0 10,199 15,948 11,961




300 Purchased Services340 Travel 5,765 1,466 1,684 1,684350 Communication 822 4,044 1,000 1,000


400 Supplies and Materials411 Consumable supplies 1,357 2,004 3,200 3,200430 Library Books 56 56 0 0440 Periodicals 934 606 1,000 1,000460 Non-consumable supplies 1,891 118 1,100 1,100



Total Other 595 1,190 2,000 2,000



Budget Year: 07/01/15 - 06/30/16

General Fund

4.69

2210 Improvement of Instruction Services

Activities designed primarily for assisting instructional staff in planning, developing, and evaluating the process of providing learning experiences for students.


WagesAssociated




2014-15 Adopted Budget 14.50 1.00 1.00 16.50 $1,329,256 $644,004 $11,124 $12,200 $0 $1,500 $1,998,084COLA and step increases and associated payroll costs 0.00 0.00 0.00 0.00 21,932 2,973 0 0 0 0 2,022,989

2015-16 Proposed Budget 14.50 1.00 1.00 16.50 $1,351,188 $646,977 $11,124 $12,200 $0 $1,500 $2,022,989

4.70


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


2210 Improvement of Instruction Services100 Salaries and Wages

111 Licensed salaries $0 $645,992 14.50 $1,038,376 14.50 $1,052,611112 Classified salaries 61,804 61,945 1.00 43,410 1.00 46,542113 Administrative salaries 236,423 125,046 1.00 128,266 1.00 130,831121 Licensed substitutes 0 0 82,152 82,152130 Additional salary 3,500 12,956 37,052 39,052

Total Salaries and Wages 301,727 845,939 16.50 1,329,256 16.50 1,351,188



300 Purchased Services340 Travel 10,632 605 3,624 3,624350 Communication 17,707 5,949 7,500 7,500


400 Supplies and Materials411 Consumable supplies 666 1,118 10,000 10,000430 Library Books 302 42 200 200440 Periodicals 0 90 0 0460 Non-consumable supplies 334 313 500 500470 Computer software 7,000 339 500 500480 Computer hardware 449 0 1,000 1,000



Total Other 1,058 1,078 1,500 1,500

TOTAL ESTIMATED REQUIREMENTS $469,103 $1,250,663 16.50 $1,998,084 16.50 $2,022,989


Budget Year: 07/01/15 - 06/30/16

General Fund

4.71

2220 Educational Media Services

Activities concerned with the use of all teaching and learning resources including hardware, software, print and non-print content materials, on-line and other distance learning resources. Educational media are defined as any device, content material, method, or experience used for teaching and learning purposes.


WagesAssociated




2014-15 Adopted Budget 1.00 11.00 0.00 12.00 $378,174 $264,670 $2,000 $108,250 $0 $0 $753,094COLA and step increases and associated payroll costs 0.00 0.00 0.00 0.00 16,980 1,658 0 0 0 0 771,732

2015-16 Proposed Budget 1.00 11.00 0.00 12.00 $395,154 $266,328 $2,000 $108,250 $0 $0 $771,732

4.72


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


2220 Educational Media Services100 Salaries and Wages

111 Licensed salaries $74,482 $74,482 1.00 $76,771 1.00 $78,306112 Classified salaries 248,205 237,965 11.00 273,083 11.00 286,915121 Substitutes - licensed 0 342 1,530 1,530124 Temporary - classified 0 2,805 5,100 5,100130 Additional salary 11,235 13,821 21,690 23,303




300 Purchased Services340 Travel 4 0 1,000 1,000350 Communication 527 560 1,000 1,000


400 Supplies and Materials411 Consumable supplies 0 0 3,250 3,250430 Library supplies & repairs 4,385 10,886 81,000 81,000440 Periodicals 4,963 4,685 5,000 5,000460 Non-consumable supplies 1,070 104 500 500470 Computer software 13,733 13,733 15,000 15,000480 Computer hardware 0 0 3,500 3,500




Budget Year: 07/01/15 - 06/30/16

General Fund

4.73

2230 Assessment and Testing

Activities to measure individual student achievement. Information obtained is generally used to monitor individual and group progress in reaching district and state learning goals and requirements.


WagesAssociated




2014-15 Adopted Budget 0.00 0.00 1.00 1.00 $127,328 $55,876 $21,500 $0 $0 $10,200 $214,904COLA and step increases and associated payroll costs 0.00 0.00 0.00 0.00 2,440 -186 0 0 0 0 217,158

Realign $15,000 from communication for printing of assessment materials to professional services for online services 0.00 0.00 0.00 0.00 0 0 0 0 0 0 217,158

2015-16 Proposed Budget 0.00 0.00 1.00 1.00 $129,768 $55,690 $21,500 $0 $0 $10,200 $217,158

4.74


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


2230 Assessment and Testing100 Salaries and Wages

113 Administrative salaries $0 $117,649 1.00 $122,012 1.00 $124,452130 Additional salary 0 5,316 5,316 5,316


200 Associated Payroll Costs210 Public Employees Retirement System 0 27,092 29,772 29,324220 Social security 0 8,964 9,746 9,983230 Other required payroll costs 0 662 509 457240 Contractual employee benefits 0 14,824 15,849 15,926


300 Purchased Services350 Communication 0 1,660 20,000 5,000390 Other general prof/tech svcs 0 0 1,500 16,500



Total Other 0 7,035 10,200 10,200



Budget Year: 07/01/15 - 06/30/16

General Fund

4.75

2240 Instructional Staff Development

Activities specifically designed for licensed staff to assist in preparing and utilizing special/new curriculum materials, understanding and utilizing best teaching practices, and any other activity designed to improve teacher performance. These include contractually required professional growth funds and monies designated for curriculum days allocated directly to the schools and also for various special projects managed by the curriculum department.


WagesAssociated




2014-15 Adopted Budget 0.00 0.00 0.00 0.00 $108,935 $34,229 $354,705 $11,500 $0 $0 $509,369

COLA and step increases and associated payroll costs 0.00 0.00 0.00 0.00 0 -1,033 0 0 0 0 508,336Addition for teach oregon grant match 0.00 0.00 0.00 0.00 0 0 5,300 0 0 513,636

Reduction for professional services for Pearson contract for professional development for Forward curriculum 0.00 0.00 0 0.00 0 0 -189,000 0 0 0 324,636

2015-16 Proposed Budget 0.00 0.00 0.00 0.00 $108,935 $33,196 $171,005 $11,500 $0 $0 $324,636


2014-15 Title I 2.00 0.00 0.00 2.00

2014-15 Title II 2.00 0.50 0.00 2.50

2014-15 Title II (reduction for 14-15) -1.00 0.00 0.00 -1.00

2014-15 Title III 1.00 0.00 0.00 1.00

2015-16 Mentoring Grant 1.00 0.00 0.00 1.002015-16 Teacher Collaboration Grant 2.00 0.00 0.00 2.002015-16 Teacher Collaboration Grant (added in 14-15) 0.50 0.00 0.00 0.50

2015-16 Grants 7.50 0.50 0.00 8.00

Total FTE 7.50 0.50 0.00 8.00

4.76


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


2240 Instructional Staff Development100 Salaries and Wages

121 Substitutes - licensed $53,173 $80,038 $72,522 $72,522130 Additional salary 11,511 12,455 36,413 36,413

Total Salaries and Wages 64,684 92,493 108,935 108,935

200 Associated Payroll Costs210 Public Employees Retirement System 10,337 15,022 25,459 24,479220 Social security 4,936 7,058 8,333 8,334230 Other required payroll costs 368 484 437 383240 Contractual employee benefits 26,106 11,980 0 0


300 Purchased Services310 Instructional, prof. & technical serv. 4,437 5,639 62,000 67,300340 Travel 47,888 50,182 102,705 102,705350 Communication 117 122 1,000 1,000380 Non-instruction prof & tech 0 209,510 0 0390 Other general prof/tech svcs 360,000 0 189,000 0


400 Supplies and Materials411 Consumable supplies 4,555 2,907 11,500 11,500460 Non-consumable supplies 1,735 0 0 0






Budget Year: 07/01/15 - 06/30/16

General Fund

4.77

2300 SUPPORT SERVICES – GENERAL ADMINISTRATION

Activities concerned with establishing and administering policy in connection with operating the district.

2310 Board of Education Services

Activities of the legally elected or appointed body vested with the responsibility of educational planning and policymaking. Additional salary (special duty wages) is for clerical support for the Board.

Amounts budgeted include audit, legal, negotiation and election services, and liability / errors and omissions insurance policies.


WagesAssociated




2014-15 Adopted Budget 0.00 0.00 0.00 0.00 $3,264 $1,026 $163,300 $4,700 $0 $200,890 $373,180COLA and step increases and associated payroll costs 0.00 0.00 0.00 0.00 65 -11 0 0 0 0 373,234Increase $3000 for audit services, increase $50,000 professional services to w ork w ith community based organizations 0.00 0.00 0.00 0.00 0 0 53,000 0 0 0 426,234

Increase for liability insurance 0.00 0.00 0.00 0.00 0 0 0 0 0 17,289 443,523

2015-16 Proposed Budget 0.00 0.00 0.00 0.00 $3,329 $1,015 $216,300 $4,700 $0 $218,179 $443,523

4.78


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


2310 Board of Education Services100 Salaries and Wages


200 Associated Payroll Costs210 Public Employees Retirement System 370 541 763 748220 Social security 136 187 250 255230 Other required payroll costs 13 13 13 12

Total Associated Payroll Costs 519 741 1,026 1,015

300 Purchased Services310 Instructional, prof. & technical serv. 0 35 5,000 5,000340 Travel 3,112 4,679 22,500 22,500350 Communication 1,184 0 800 800380 Non-instruction prof & tech 97,121 135,386 135,000 188,000


400 Supplies and Materials411 Consumable supplies 3,891 1,824 4,700 4,700440 Periodicals 995 0 0 0


600 Other640 Dues and fees 6,000 19,693 28,000 28,000650 Insurance and Judgments 120,964 144,075 172,890 190,179

Total Other 126,964 163,768 200,890 218,179



Budget Year: 07/01/15 - 06/30/16

General Fund

4.79

2320 Executive Administration Services

Activities associated with the overall general administrative or executive responsibility for the entire district. Responsibilities of the superintendent and assistant superintendent include the general direction and management of all affairs of the district.


WagesAssociated




2014-15 Adopted Budget 0.00 2.00 2.00 4.00 $483,625 $206,157 $15,424 $22,700 $0 $16,500 $744,406COLA and step increases and associated payroll costs 0.00 0.00 0.00 0.00 35,890 8,110 0 0 0 0 788,406

2015-16 Proposed Budget 0.00 2.00 2.00 4.00 $519,515 $214,267 $15,424 $22,700 $0 $16,500 $788,406

4.80


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


2320 Executive Administration Services100 Salaries and Wages

112 Classified salaries $142,750 $125,858 2.00 $130,532 2.00 $139,968113 Administrative salaries 308,094 318,763 2.00 337,145 2.00 362,051117 Unused Leave 12,690 0 0 0130 Additional salary 0 15,648 15,948 17,496




300 Purchased Services340 Travel 20,568 12,443 10,424 10,424350 Communication 2,660 4,634 5,000 5,000


400 Supplies and Materials411 Consumable supplies 11,427 19,400 18,500 18,500430 Library Books 0 155 0 0440 Periodicals 409 12 700 700460 Non-consumable supplies 0 100 2,000 2,000470 Computer software 0 0 500 500480 Computer hardware 0 0 1,000 1,000



Total Other 3,388 2,287 16,500 16,500



Budget Year: 07/01/15 - 06/30/16

General Fund

4.81

2400 SUPPORT SERVICES – SCHOOL ADMINISTRATION

Activities concerned with area-wide supervisory responsibility.

2410 Office of the Principal Services

Activities concerned with directing and managing the operation of a particular school or schools. Included are activities performed by the principal, vice principal and other assistants in general supervision of all operations of the school. Activities related to coordination of student activities shall also be classified under this function. Clerical staff for these activities are included as well.


WagesAssociated




2014-15 Adopted Budget 2.00 37.14 23.00 62.14 $4,280,452 $2,305,703 $74,200 $11,100 $0 $20,000 $6,691,455COLA and step increases and associated payroll costs 0.00 0.00 0.00 0.00 67,368 -60,255 0 0 0 0 6,698,568

Add 0.24 FTE classif ied staff ing for high school off ice 0.00 0.24 0.00 0.24 10,293 6,897 6,715,758

Add 1.0 FTE administrator for middle schools 0.00 0.00 1.00 1.00 122,361 52,547 0 0 0 0 6,890,666

Add $25,000 for nonconsumable supplies for new off ice equipment for Cherry Park 0.00 0.00 0.00 0.00 0 0 0 25,000 0 0 6,915,666

2015-16 Proposed Budget 2.00 37.38 24.00 63.38 $4,480,474 $2,304,892 $74,200 $36,100 $0 $20,000 $6,915,666

4.82


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


2410 Office of the Principal Services100 Salaries and Wages

111 Licensed salaries $0 $0 2.00 $153,542 2.00 $143,708112 Classified salaries 1,117,664 1,151,462 37.14 1,248,607 37.38 1,318,025113 Administrative salaries 2,427,320 2,471,795 23.00 2,752,585 24.00 2,894,592122 Substitute - classified 0 598 0 0123 Temporary - licensed salaries 0 7,533 1,479 1,479124 Temporary - classified 18,847 2,446 3,060 3,060130 Additional salary 33,520 116,973 121,179 119,610




300 Purchased Services320 Property services 666 0 500 500340 Travel 65,909 3,658 8,700 8,700350 Communication 56,740 60,935 65,000 65,000


400 Supplies and Materials411 Consumable supplies 995 1,196 5,000 5,000460 Non-consumable supplies 0 0 2,100 27,100470 Computer software 0 0 1,000 1,000480 Computer hardware 0 0 3,000 3,000



Total Other 17,957 17,820 20,000 20,000



Budget Year: 07/01/15 - 06/30/16

General Fund

4.83

2490 Other Support Services – School Administration.

Other school administration services which cannot be recorded under the preceding functions.


WagesAssociated




2014-15 Adopted Budget 0.00 0.00 0.90 0.90 $114,595 $50,345 $200 $300 $0 $750 $166,190

Add 0.10 FTE administrator to increase to full-time 0.00 0.00 0.10 0.10 13,186 5,764 0 0 0 0 185,140

COLA and step increases and associated payroll costs 0.00 0.00 0.00 0.00 4,079 2,447 0 0 0 0 191,666

2015-16 Proposed Budget 0.00 0.00 1.00 1.00 $131,860 $58,556 $200 $300 $0 $750 $191,666

4.84


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


2490 Other School Administration100 Salaries and Wages

113 Administrative salaries $0 $0 0.90 $109,811 1.00 $126,544130 Additional salary 0 0 4,784 5,316

Total Salaries and Wages 0 0 0.90 114,595 1.00 131,860

200 Associated Payroll Costs210 Public Employees Retirement System 0 0 26,781 29,804220 Social security 0 0 8,767 10,148230 Other required payroll costs 0 0 459 465240 Contractual employee benefits 0 0 14,338 18,139


300 Purchased Services350 Communication 0 0 200 200


400 Supplies and Materials411 Consumable supplies 0 0 200 200460 Non-consumable supplies 0 0 100 100




TOTAL ESTIMATED REQUIREMENTS $0 $0 0.90 $166,190 1.00 $191,666


Budget Year: 07/01/15 - 06/30/16

General Fund

4.85

2500 SUPPORT SERVICES – BUSINESS

Activities concerned with purchasing, paying, transporting, exchanging and maintaining goods and services for the district. Included are fiscal services, operations and maintenance, and internal services for operating all schools.

2510 Direction of Business Support Services

Activities concerned with directing and managing the business support services as a group. Areas of oversight include budget/financial operations, facilities, transportation, nutrition service and information services. Budgeted are the Director of Administrative Services and an administrative assistant less the amounts allocated to nutrition services.


WagesAssociated




2014-15 Adopted Budget 0.00 1.00 0.95 1.95 $190,073 $85,918 $5,001 $1,800 $0 $3,050 $285,842

COLA and step increases and associated payroll costs 0.00 0.00 0.00 0.00 6,797 984 0 0 0 0 293,623

2015-16 Proposed Budget 0.00 1.00 0.95 1.95 $196,870 $86,902 $5,001 $1,800 $0 $3,050 $293,623

Special Revenue Funded Positions:

Nutrition Services 0.00 0.00 0.05 0.05

2015-16 Other Funds 0.00 0.00 0.05 0.05

Total FTE 0.00 1.00 1.00 2.00

4.86


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


2510 Direction of Business Support Services100 Salaries and Wages

112 Classified salaries $59,749 $62,350 1.00 $63,207 1.00 $65,555113 Administrative salaries 111,237 115,549 0.95 119,840 0.95 124,289130 Additional salary 0 6,516 7,026 7,026




300 Purchased Services340 Travel 7,281 2,095 2,101 2,101350 Communication 2,925 2,566 2,900 2,900


400 Supplies and Materials411 Consumable supplies 582 579 1,200 1,200440 Periodicals 0 0 100 100460 Non-consumable supplies 0 224 500 500470 Computer software 0 90 0 0480 Computer hardware 0 1,161 0 0


600 Other640 Dues and fees 2,208 2,091 3,050 3,050670 Taxes and licenses 77 77 0 0

Total Other 2,285 2,168 3,050 3,050



Budget Year: 07/01/15 - 06/30/16

General Fund

4.87

2520 Fiscal Services

Activities concerned with the fiscal operations of the district. This program area includes budgeting, purchasing, accounts payable, financial accounting, payroll and internal auditing. A portion of these costs are recovered through grant indirect charges which are budgeted as revenue to the General Fund.


WagesAssociated




2014-15 Adopted Budget 0.00 8.75 1.00 9.75 $557,465 $304,303 $101,340 $49,000 $0 $50,000 $1,062,108

Correction for 1.0 FTE supervisor coded incorrectly 0.00 -1.00 1.00 0.00 0 0 0 0 0 0 1,062,108

COLA and step increases and associated payroll costs 0.00 0.00 0.00 0.00 19,417 3,065 0 0 0 0 1,084,590

2015-16 Proposed Budget 0.00 7.75 2.00 9.75 $576,882 $307,368 $101,340 $49,000 $0 $50,000 $1,084,590

Positions Funded Through Other Funds:

Nutrition Services 0.00 0.00 0.25 0.25

EIECSE Medicaid 0.00 0.00 1.00 1.00

PEERS Program support (EIECSE) 0.00 0.10 0.00 0.10

2015-16 Other Funds 0.00 0.10 1.25 1.35

Total FTE 0.00 7.85 3.25 11.10

4.88


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


2520 Fiscal Services100 Salaries and Wages

112 Classified salaries $312,281 $363,633 8.75 $448,504 7.75 $396,202114 Managerial-classified salaries 86,840 83,493 1.00 86,455 2.00 158,030124 Temporary - classified 3,249 11,508 12,750 12,750130 Additional salary 3,933 8,710 9,756 9,900




300 Purchased Services310 Instructional, prof. & technical serv. 180 0 500 500320 Property services 667 1,499 0 0340 Travel 6,288 5,006 6,240 6,240350 Communication 5,768 8,562 6,600 6,600380 Non-instruction prof & tech 81,000 75,875 87,000 87,000390 Other general prof/tech svcs 179 5,596 1,000 1,000


400 Supplies and Materials411 Consumable supplies 7,656 6,192 2,500 2,500440 Periodicals 0 688 0 0460 Non-consumable supplies 265 17,693 1,500 1,500470 Computer software 0 744 45,000 45,000480 Computer hardware 0 3,861 0 0



Total Other 47,653 47,788 50,000 50,000

TOTAL ESTIMATED REQUIREMENTS $765,995 $858,549 9.75 $1,062,108 9.75 $1,084,590


Budget Year: 07/01/15 - 06/30/16

General Fund

4.89

2540 SUPPORT SERVICES – OPERATION & MAINTENANCE OF PLANT SERVICES

Activities concerned with keeping the physical plant open, comfortable and safe for use, and keeping the grounds, buildings and equipment in an effective working condition and state of repair. Activities which maintain safety in buildings, equipment and grounds are included.

2541 Service Area Direction – Operations/Maintenance

Activities of directing and managing the operation and maintenance of the school plan facilities.


WagesAssociated




2014-15 Adopted Budget 0.00 1.00 2.00 3.00 $199,531 $113,606 $2,550 $10,650 $0 $300 $326,637Transfer 1.0 FTE maintenance supervisor from program 2544 0.00 0.00 1.00 1.00 63,207 35,123 0 0 0 0 424,967

COLA and step increases and associated payroll costs 0.00 0.00 0.00 0.00 40,536 15,377 0 0 0 0 480,880Realignment from consumable supplies to purchased services for printing 0.00 0.00 0.00 0.00 0 0 150 -150 0 0 480,880

2015-16 Proposed Budget 0.00 1.00 3.00 4.00 $303,274 $164,106 $2,700 $10,500 $0 $300 $480,880

4.90


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


2541 Service Area Direction - Operations/Maintenance100 Salaries and Wages

112 Classified salaries $41,510 $33,517 1.00 $43,410 1.00 $46,542114 Managerial-classified salaries 137,199 158,077 2.00 152,401 3.00 252,112124 Temporary - classified 0 26,367 0 0130 Additional salary 0 2,700 3,720 4,620




300 Purchased Services340 Travel 2,400 578 1,400 1,400350 Communication 435 954 1,150 1,300


400 Supplies and Materials411 Consumable supplies 1,154 1,780 900 1,000460 Non-consumable supplies 0 1,208 500 500470 Computer software 8,875 8,981 9,250 9,000480 Computer hardware 0 1,161 0 0






Budget Year: 07/01/15 - 06/30/16

General Fund

4.91

2542 Care & Upkeep of Buildings Services

Activities primarily concerned with keeping the physical plant clean and ready for daily use including operating the heating, lighting and ventilating systems. Budgeted are custodians, cleaning supplies, utilities and property insurance.


Wages


Purchased Services



2014-15 Adopted Budget 0.00 53.50 0.00 53.50 $2,501,083 $1,569,179 $2,217,658 $275,000 $10,000 $190,100 $6,763,020Converstion of $100,000 of substitute budget to 4.13 FTE classif ied custodians 0.00 4.13 0.00 4.13 0 0 0 0 0 0 6,763,020

Realignment from purchased services to equipment for replacement plan of custodial equipment 0.00 0.00 0.00 0.00 0 0 -30,000 0 30,000 0 6,763,020COLA and step increases and associated payroll costs 0.00 0.00 0.00 0.00 124,847 46,985 0 0 0 0 6,934,852

Add 2.0 FTE custodians for building grow th in district, increase utilities for additional district buildings 0.00 2.00 0.00 2.00 67,356 52,473 23,800 0 0 0 7,078,481

2015-16 Proposed Budget 0.00 59.63 0.00 59.63 $2,693,286 $1,668,637 $2,211,458 $275,000 $40,000 $190,100 $7,078,481

Grant Funded Positions:Early Childhood Special Education Grant 0.00 0.50 0.00 0.50

15-16 EIECSE potential addition for additional space 0.00 0.88 0.00 0.88

Total 2015-16 Grants 0.00 1.38 0.00 1.38

Total FTE 0.00 61.01 0.00 61.01

4.92


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


2542 Care & Upkeep of Buildings Services100 Salaries and Wages

112 Classified salaries $2,040,078 $1,988,988 53.50 $2,207,106 59.63 $2,498,964122 Substitute - classified 187,188 152,969 250,000 150,000124 Temporary - classified 3,191 92 7,243 7,243130 Additional salary 35,852 32,165 36,734 37,079




300 Purchased Services320 Property services 1,747,857 1,888,888 2,171,500 2,195,758340 Travel 796 1,071 1,700 1,700350 Communication 1,315 1,377 1,000 1,000380 Non-instruction prof & tech 0 107,166 30,458 0390 Other general prof/tech svcs 70,501 173,460 13,000 13,000


400 Supplies and Materials411 Consumable supplies 239,347 214,946 250,000 250,000460 Non-consumable supplies 8,381 20,511 25,000 25,000


500 Capital Outlay540 Depreciable equipment 0 5,121 10,000 40,000

Total Capital Outlay 0 5,121 10,000 40,000

600 Other640 Dues and fees 0 2,033 500 500650 Insurance and Judgments 126,359 140,733 189,600 189,600670 Taxes and licenses 6,680 6,572 0 0

Total Other 133,039 149,338 190,100 190,100



Budget Year: 07/01/15 - 06/30/16

General Fund

4.93

2543 Care & Upkeep of Grounds Services

Activities concerned with maintaining land and its improvements (other than buildings) in good condition. The budget includes costs for summer help and equipment replacement.


WagesAssociated




2014-15 Adopted Budget 0.00 3.00 0.00 3.00 $141,982 $92,950 $34,000 $64,500 $10,000 $3,000 $346,432


2015-16 Proposed Budget 0.00 3.00 0.00 3.00 $153,898 $93,214 $34,000 $64,500 $10,000 $3,000 $358,612

4.94


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


2543 Care & Upkeep of Grounds Services100 Salaries and Wages

112 Classified salaries $127,529 $131,529 3.00 $134,077 3.00 $145,993122 Substitute - classified 0 0 7,140 7,140130 Additional salary 69 0 765 765




300 Purchased Services320 Property services 21,510 19,230 34,000 34,000340 Travel 324 956 0 0350 Communication 276 250 0 0




500 Capital Outlay540 Depreciable equipment 0 0 10,000 10,000

Total Capital Outlay 0 0 10,000 10,000

600 Other650 Insurance and Judgments 0 215 0 0670 Taxes and licenses 50 50 3,000 3,000

Total Other 50 265 3,000 3,000



Budget Year: 07/01/15 - 06/30/16

General Fund

4.95

2544 Maintenance (District Wide)

Activities concerned with keeping the district’s physical plant maintained and ready for daily use, as well as repair and replacement of facilities and building equipment.


Wages


Purchased Services



2014-15 Adopted Budget 0.00 10.00 0.00 10.00 $556,103 $306,282 $1,509,800 $390,000 $20,000 $2,500 $2,784,685

Convert substitute budget to 0.50 FTE classif ied salary 0.00 0.50 0.00 0.50 0 0 0 0 0 0 2,784,685

Realign purchased services to equipment for anticipated replacements 0.00 0.00 0.00 0.00 0 0 -25,000 0 25,000 0 2,784,685

COLA and step increases and associated payroll costs 0.00 0.00 0.00 0.00 6,472 2,202 0 0 0 0 2,793,359Reduce purchased services for painting projects completed and leave balance for summer 2015 painting projects 0.00 0 0 -468,493 0 0 0 2,324,866Transfer 1.0 FTE for maintenance supervisor to Program 2541 - Direction - Operations/Maintenance 0.00 -1.00 0.00 -1.00 -63,207 -35,123 0 0 0 0 2,226,536

2015-16 Proposed Budget 0.00 9.50 0.00 9.50 $499,368 $273,361 $1,016,307 $390,000 $45,000 $2,500 $2,226,536

4.96


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16ESTIMATED REQUIREMENTS2544 Maintenance (District Wide)

100 Salaries and Wages112 Classified salaries $428,002 $341,566 10.00 $528,563 9.50 $492,228122 Substitute - classified 502 0 20,400 0130 Additional salary 6,106 2,155 7,140 7,140

Total Salaries and Wages 434,610 343,721 10.00 556,103 9.50 499,368200 Associated Payroll Costs

210 Public Employees Retirement System 89,243 69,107 126,040 112,207220 Social security 33,069 26,202 42,541 38,202230 Other required payroll costs 17,725 9,760 12,871 12,286240 Contractual employee benefits 108,858 64,733 124,830 110,666

Total Associated Payroll Costs 248,895 169,802 306,282 273,361300 Purchased Services

310 Instructional, prof. & technical serv. 118 0 0 0320 Property services 323,564 820,259 1,497,000 1,003,507340 Travel 1,808 107 800 800350 Communication 3,817 3,027 4,000 4,000380 Non-instruction prof & tech 1,288 6,913 8,000 8,000390 Other general prof/tech svcs 0 37,859 0 0

Total Purchased Services 330,595 868,165 1,509,800 1,016,307400 Supplies and Materials

411 Consumable supplies 120,283 103,817 275,000 275,000460 Non-consumable supplies 54,064 56,196 110,000 110,000470 Computer software 148 1,800 0 0480 Computer hardware 0 1,079 5,000 5,000

Total Supplies and Materials 174,495 162,892 390,000 390,000500 Capital Outlay

540 Depreciable equipment 0 79,449 20,000 45,000Total Capital Outlay 0 79,449 20,000 45,000

600 Other640 Dues and fees 696 825 2,000 2,000670 Taxes and licenses 1,453 0 500 500

Total Other 2,149 825 2,500 2,500



Budget Year: 07/01/15 - 06/30/16

General Fund

4.97

2545 Care and Upkeep of Vehicles

Budgeted here are activities concerned with maintenance and replacement of approximately 38 non-student transport vehicles such as trucks, vans and automobiles primarily in maintenance and grounds. Repair and upkeep costs are allocated to this program based on actual hours worked on these vehicles.


WagesAssociated




2014-15 Adopted Budget 0.00 0.00 0.00 0.00 $0 $0 $13,500 $53,800 $0 $8,270 $75,570

2015-16 Proposed Budget 0.00 0.00 0.00 0.00 $0 $0 $13,500 $53,800 $0 $8,270 $75,570

4.98


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


2545 Care and Upkeep of Vehicles100 Salaries and Wages

112 Classified salaries 0 2,990 0.00 0 0Total Salaries and Wages 0 2,990 0.00 0 0.00 0

200 Associated Payroll Costs210 Public Employees Retirement System 0 69 0 0220 Social security 0 23 0 0230 Other required payroll costs 0 7 0 0


300 Purchased Services320 Property services $7,095 $0 $13,500 $13,500

Total Purchased Services 7,095 0 13,500 13,500



500 Capital Outlay540 Depreciable equipment 0 1,580 0 0

Total Capital Outlay 0 1,580 0 0

600 Other650 Insurance and judgments 5,352 6,562 8,070 8,070670 Taxes and licenses 0 124 200 200

Total Other 5,352 6,686 8,270 8,270



Budget Year: 07/01/15 - 06/30/16

General Fund

4.99

2546 Security Services (Buildings)

Activities concerned with maintaining security and safety of school property. Payments to alarm monitoring and response companies. A security coordinator is added for 2015-16 to administer security access to District buildings. Security access is being added to each building as part of the 2012 bond projects.


WagesAssociated




2014-15 Adopted Budget 0.00 0.00 0.00 0.00 $0 $0 $99,500 $0 $0 $0 $99,500

Contracted increases for security services 0.00 0.00 0.00 0.00 0 0 16,000 0 0 0 115,500

Add 1.0 FTE security coordinator 0.00 0.00 1.00 1.00 60,314 34,033 0 4,500 0 0 214,347

2015-16 Proposed Budget 0.00 0.00 1.00 1.00 $60,314 $34,033 $115,500 $4,500 $0 $0 $214,347

4.100


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


2546 Security Services (Buildings)100 Salaries and Wages

112 Classified salaries $0 $0 $0 1.00 $60,314Total Salaries and Wages 0 0 0.00 0 1.00 60,314

200 Associated Payroll Costs210 Public Employees Retirement System 0 0 0 13,553220 Social security 0 0 0 4,614230 Other required payroll costs 0 0 0 211240 Contractual employee benefits 0 0 0 15,655

Total Associated Payroll Costs 0 0 0 34,033

300 Purchased Services320 Property services 95,295 96,594 99,500 115,500


400 Supplies and Materials411 Consumable supplies 0 0 0 500460 Non-consumable supplies 116 0 0 0470 Computer software 0 0 0 4,000

Total Supplies and Materials 116 0 0 4,500

600 Other670 Taxes and licenses 0 125 0 0




Budget Year: 07/01/15 - 06/30/16

General Fund

4.101

2550 SUPPORT SERVICES – STUDENT TRANSPORTATION SERVICES

Activities concerned with the transportation of students between home and school, as provided by state law, and trips to school activities.

2551 Service Area Direction (Transportation)

Activities pertaining to directing and managing student transportation services.


WagesAssociated




2014-15 Adopted Budget 0.00 0.00 1.00 1.00 $81,447 $43,333 $800 $700 $0 $100 $126,380

COLA and step increases and associated payroll costs 0.00 0.00 0.00 0.00 253 -541 0 0 0 0 126,092Add 1.0 FTE assistant supervisor 0.00 0.00 1.00 1.00 70,572 39,136 0 0 0 0 235,800

2015-16 Proposed Budget 0.00 0.00 2.00 2.00 $152,272 $81,928 $800 $700 $0 $100 $235,800

4.102


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


2551 Service Area Direction (Transportation)100 Salaries and Wages

114 Managerial-classified salaries $75,861 $77,374 1.00 $80,247 2.00 $149,872130 Additional salary 0 1,200 1,200 2,400




300 Purchased Services340 Travel 1,200 (134) 400 400350 Communication 303 1,115 400 400


400 Supplies and Materials411 Consumable supplies 4,437 2,792 200 200460 Non-consumable supplies 0 70 500 500470 Computer software (504) 266 0 0480 Computer hardware 0 1,898 0 0

Total Supplies and Materials 3,933 5,026 700 700





Budget Year: 07/01/15 - 06/30/16

General Fund

4.103

2552 Vehicle Operation Services

Activities concerned with operating vehicles for student transportation. Driving of buses or other student transportation vehicles and liability insurance on student transportation vehicles is included. Special education transportation is budgeted in function 2558.


WagesAssociated




2014-15 Adopted Budget 0.00 45.40 0.00 45.40 $1,419,659 $1,017,959 $172,600 $275,350 $0 $46,850 $2,932,418COLA and step increases and associated payroll costs 0.00 0.00 0.00 0.00 65,618 -35,170 0 0 0 0 2,962,866

2015-16 Proposed Budget 0.00 45.40 0.00 45.40 $1,485,277 $982,789 $172,600 $275,350 $0 $46,850 $2,962,866

4.104


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


2552 Vehicle Operations Services100 Salaries and Wages

112 Classified salaries $1,155,776 $1,197,304 45.40 $1,305,556 45.40 $1,366,647122 Substitute - classified 9,136 40,790 25,500 25,500124 Temporary - classified 15,472 2,682 0 0130 Additional salary 76,129 57,857 88,603 93,130



Total Associated Payroll Costs 890,113 944,377 1,017,959 982,789

300 Purchased Services320 Property services 29,692 23,143 15,000 15,000330 Student transportation services 46,686 126,923 105,000 105,000340 Travel 3,567 6,657 3,600 3,600350 Communication 38,214 45,072 39,000 39,000390 Other general prof/tech svcs 10,018 11,221 10,000 10,000


400 Supplies and Materials411 Consumable supplies 228,220 221,182 247,350 247,350460 Non-consumable supplies 22,541 37,363 22,000 22,000470 Computer software 5,264 5,313 5,000 5,000480 Computer hardware 933 3,372 1,000 1,000


600 Other640 Dues and fees 45 60 150 150650 Insurance and Judgments 28,989 34,263 43,200 43,200670 Taxes and licenses 2,503 2,729 3,500 3,500

Total Other 31,537 37,052 46,850 46,850



Budget Year: 07/01/15 - 06/30/16

General Fund

4.105

2554 Vehicle Servicing & Maintenance

Activities concerned with maintaining 104 student school buses in good condition including repairing vehicles, replacing vehicle parts, cleaning, painting, greasing, fueling and preventative maintenance. Mechanics serve as back-up drivers in the event of a shortage.

Costs for special education and non-student vehicle maintenance are allocated to other functions.


WagesAssociated




2014-15 Proposed Budget 0.00 3.00 0.00 3.00 $150,601 $91,965 $25,000 $51,000 $0 $0 $318,566

COLA & Step increases and associated payroll costs 0.00 0.00 0.00 0.00 10,783 2,376 0 0 0 0 331,725

2015-16 Proposed Budget 0.00 3.00 0.00 3.00 $161,384 $94,341 $25,000 $51,000 $0 $0 $331,725

4.106


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


2554 Vehicle Servicing & Maintenance100 Salaries and Wages

112 Classified salaries $136,788 $143,214 3.00 $148,969 3.00 $159,752130 Additional salary 139 0 1,632 1,632




300 Purchased Services320 Property services 6,332 4,260 24,600 24,600350 Communication 311 84 400 400


400 Supplies and Materials411 Consumable supplies 15,485 13,021 10,500 10,500460 Non-consumable supplies 9,501 15,248 40,500 40,500470 Computer software 480 1,680 0 0480 Computer hardware 1,618 0 0 0




Budget Year: 07/01/15 - 06/30/16

General Fund

4.107

2558 Special Education Transportation

Activities concerned with providing transportation to special education students. Driving of buses, providing attendant services, fuel, supplies and equipment for dedicated special education routes are included here. Insurance costs are allocated between regular and special education transportation.


WagesAssociated




2014-15 Adopted Budget 0.00 21.00 0.00 21.00 $632,862 $488,742 $233,200 $168,000 $0 $18,700 $1,541,504

COLA and step increases and associated payroll costs 0.00 0.00 0.00 0.00 -1,763 -20,163 0 0 0 0 1,519,578

2014-15 Proposed Budget 0.00 21.00 0.00 21.00 $631,099 $468,579 $233,200 $168,000 $0 $18,700 $1,519,578

4.108


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


2558 Special Education Transportation100 Salaries and Wages

112 Classified salaries $601,059 $530,791 21.00 $566,023 21.00 $566,110122 Substitute - classified 0 1,119 0 0124 Temporary - classified 0 1,635 0 0130 Additional salary 40,666 34,137 66,839 64,989




300 Purchased Services320 Property services 6,769 4,205 15,000 15,000330 Student transportation services 173,523 241,133 200,000 200,000350 Communication 12,890 16,094 15,000 15,000390 Other general prof/tech svcs 0 0 3,200 3,200




600 Other650 Insurance and judgments 12,514 15,235 18,000 18,000670 Taxes and licenses 0 105 700 700

Total Other 12,514 15,340 18,700 18,700



Budget Year: 07/01/15 - 06/30/16

General Fund

4.109

2559 Other Student Transportation Services

Student transportation services which cannot be classified under the preceding functions. Budgeted here are administrative costs relating to the student transportation system such as operating and maintenance costs for the bus facilities (including allocated utility costs).


WagesAssociated




2014-15 Adopted Budget 0.00 0.00 0.00 0.00 $0 $0 $74,100 $5,000 $0 $0 $79,100

2015-16 Proposed Budget 0.00 0.00 0.00 0.00 $0 $0 $74,100 $5,000 $0 $0 $79,100

4.110


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


2559 Other Student Transportation Services300 Purchased Services

320 Property services 51,186 47,360 73,500 73,500330 Student transportation services 2,567 0 0 0390 Other general prof/tech svcs 0 0 600 600


400 Supplies and Materials411 Consumable supplies 110 0 800 800460 Non-consumable supplies 1,001 0 4,200 4,200




Budget Year: 07/01/15 - 06/30/16

General Fund

4.111

2570 Internal Services (Warehouse)

Activities concerned with buying, storing, and distributing food, supplies, furniture and equipment. Operation of the district’s intra-district mail service (pony) is also budgeted here. Costs are shared between this program and nutrition services.


WagesAssociated




2014-15 Adopted Budget 0.00 1.75 0.00 1.75 $65,518 $46,214 $4,000 $10,000 $0 $1,428 $127,160


2015-16 Proposed Budget 0.00 1.75 0.00 1.75 $71,391 $46,781 $4,000 $10,000 $0 $1,428 $133,600

Positions Funded by Other Funds:

2014-15 Nutrition Services (3190) 0.00 2.25 0.00 2.25

2015-16 Other Funds 0.00 2.25 0.00 2.25

Total FTE 0.00 4.00 0.00 4.00

4.112


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


2570 Internal Services (Warehouse)100 Salaries and Wages

112 Classified salaries $61,301 $61,813 1.75 $61,948 1.75 $67,821122 Substitute - classified 1,380 0 3,570 3,570




300 Purchased Services320 Property services 5,046 3,637 4,000 4,000350 Communication 0 26 0 0


400 Supplies and Materials411 Consumable supplies 8,187 8,375 9,600 9,600460 Non-consumable supplies 0 1,084 400 400


600 Other650 Insurance and judgments 946 1,080 1,428 1,428

Total Other 946 1,080 1,428 1,428



Budget Year: 07/01/15 - 06/30/16

General Fund

4.113

2574 Printing and Publishing, and Duplicating

Activities of printing and publishing administrative publications such as annual reports, school directories, and manuals. Providing centralized services for duplicating school materials and instruments such as school bulletins, newsletters, and notices are also included.


WagesAssociated




2014-15 Adopted Budget 0.00 1.75 0.00 1.75 $75,903 $50,052 $34,000 $6,500 $0 $0 $166,455

COLA and step increases and associated payroll costs 0.00 0.00 0.00 0.00 583 -4,959 0 0 0 0 162,079

Addition for yearly lease cost of sorters/stuffer to replace aged machine 0.00 0.00 0.00 0.00 0 0 4,200 0 0 0 166,279

2015-16 Proposed Budget 0.00 1.75 0.00 1.75 $76,486 $45,093 $38,200 $6,500 $0 $0 $166,279

4.114


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


2574 Printing, Publishing and Duplicating Services100 Salaries and Wages

112 Classified salaries $66,513 $64,976 1.75 $67,241 1.75 $67,824124 Temporary - classified 3,925 2,780 8,407 8,407130 Additional salary 1,917 108 255 255




300 Purchased Services320 Property services 396 615 1,500 5,700350 Communication 0 0 500 500380 Non-instruction prof & tech 0 862 32,000 32,000390 Other general professional services 30,815 32,433 0 0


400 Supplies and Materials411 Consumable supplies 770 1,057 5,000 5,000460 Non-consumable supplies 124 546 1,500 1,500




Budget Year: 07/01/15 - 06/30/16

General Fund

4.115

2600 SUPPORT SERVICES – CENTRAL ACTIVITIES

Central activities, other than general administration, which support each of the other instructional and supporting services programs. These activities include planning, research, development, evaluation, information, staff, statistical and data management.

2620 Planning, Research, Development, Evaluation Services, Grant Writing and Statistical Services

Activities, on a system-wide basis, associated with conducting and managing programs of planning, research, development, evaluation and grant writing for a district.


WagesAssociated




2014-15 Adopted Budget 0.00 0.00 1.00 1.00 $72,214 $40,149 $300 $700 $0 $0 $113,363

COLA and step increases and associated payroll costs 0.00 0.00 0.00 0.00 4,938 -2,705 0 0 0 0 115,596Realignment of travel allow ance to travel for professional development opportunitites 0.00 0.00 0.00 0.00 -1,000 0 1,000 0 0 0 115,596

2015-16 Proposed Budget 0.00 0.00 1.00 1.00 $76,152 $37,444 $1,300 $700 $0 $0 $115,596

Grant Funded PositionsTeacher Collaboration Grant 3.00 0.00 0.00 3

Teacher Collaboration Grant (adjustment for 14-15) -0.43 0.00 0.00 -0.43Early Learning Kindergarten Readiness Partnership and Innovation Grant 0.00 0.00 0.60 0.6

Early Childhood Special Education Grant 0.50 0.00 0.5

Teach Oregon Grant 0.00 1.00 0.00 1

Title I Grant 0.00 0.50 1.00 1.5

Total 15-16 Grant FTE 2.57 2.00 1.60 6.17

Total FTE 2.57 2.00 2.60 7.17

4.116


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


2620 Grant Writing100 Salaries and Wages

112 Classified salaries $0 $0 1.00 $69,154 1.00 $74,952130 Additional salary 0 0 3,060 1,200

Total Salaries and Wages 0 0 1.00 72,214 1.00 76,152

200 Associated Payroll Costs210 Public Employees Retirement System 0 0 16,876 13,592220 Social security 0 0 5,524 5,826230 Other required payroll costs 0 0 289 266240 Contractual employee benefits 0 0 17,460 17,760


300 Purchased Services340 Travel 0 0 0 1,000350 Communication 0 0 300 300380 Non-instruction prof & tech 0 7,237 0 0

Total Purchased Services 0 7,237 300 1,300

400 Supplies and Materials411 Consumable supplies 0 0 100 100460 Non-consumable supplies 0 1,450 100 100470 Computer software 0 0 500 500

Total Supplies and Materials 0 1,450 700 700



Budget Year: 07/01/15 - 06/30/16

General Fund

4.117

2630 Information Services

Activities concerned with writing, editing and other preparation necessary to disseminate educational and administrative information to pupils, staff, managers, or to the general public through direct mailing, the internet, auto dialing system, telephone messaging or personal contact.


WagesAssociated




2014-15 Adopted Budget 0.00 2.75 1.00 3.75 $193,821 $110,805 $38,640 $13,400 $0 $500 $357,166COLA and step increases and associated payroll costs 0.00 0.00 0.00 0.00 10,412 -8 0 0 0 0 367,570

2015-16 Proposed Budget 0.00 2.75 1.00 3.75 $204,233 $110,797 $38,640 $13,400 $0 $500 $367,570

4.118


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


2630 Information Services100 Salaries and Wages

112 Classified salaries $68,888 $104,640 2.75 $108,414 2.75 $116,004114 Managerial-classified salaries 71,822 73,252 1.00 75,972 1.00 78,794124 Temporary - classified 0 4,651 6,120 6,120130 Additional salary 0 3,402 3,315 3,315


200 Associated Payroll Costs210 Public Employees Retirement System 29,053 38,572 43,896 42,522220 Social security 11,009 13,859 14,827 15,670230 Other required payroll costs 1,116 1,070 775 717240 Contractual employee benefits 36,683 50,055 51,307 51,888


300 Purchased Services310 Instructional, prof. & technical serv. 17,638 0 0 0320 Property services 608 1,766 1,000 1,000340 Travel 3,090 281 740 740350 Communication 6,712 18,037 15,200 15,200380 Non-instruction prof & tech 0 18,038 18,200 18,200390 Other general prof/tech svcs 0 4,304 3,500 3,500


400 Supplies and Materials411 Consumable supplies 2,980 1,932 9,500 9,500430 Library books 0 0 300 300440 Periodicals 590 0 300 300460 Non-consumable supplies 0 3,886 2,800 2,800470 Computer software 100 387 0 0480 Computer hardware 450 1,428 500 500



Total Other 255 100 500 500



Budget Year: 07/01/15 - 06/30/16

General Fund

4.119

2640 Staff Services (Human Resources)

Activities concerned with maintaining an efficient staff for the district including such activities as recruiting and placement, staff transfers, health services, workplace safety and staff accounting.


WagesAssociated




2014-15 Adopted Budget 0.50 4.00 1.00 5.50 $314,089 $283,365 $35,484 $38,050 $0 $4,000 $674,988


Addition of contracted services for substitutes 0.00 0.00 0.00 0.00 0 0 30,000 0 0 0 712,061Increase for Licensed tuition reimbursement per collective bargaining agreement 0.00 0.00 0.00 0.00 0 2,710 0 0 0 0 714,771

2015-16 Proposed Budget 0.50 4.00 1.00 5.50 $321,065 $286,172 $65,484 $38,050 $0 $4,000 $714,771


DDEA Union President Reimbursement 0.50 - - 0.50

Medicaid - 1.00 - 1.00

Total 15-16 Grant FTE 0.50 1.00 - 1.50

Total FTE 1.00 5.00 1.00 7.00

4.120


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


2640 Human Resources-Staff Services100 Salaries and Wages

111 Licensed salaries $0 $41,409 0.50 $37,954 0.50 $36,669112 Classified salaries 199,457 171,188 4.00 183,868 4.00 193,612113 Administrative salaries 10,843 0 0.00 0 0.00 0114 Managerial-classified salaries 0 73,182 1.00 80,247 1.00 78,794124 Temporary - classified 1,196 2,720 2,800 2,800130 Additional salary 0 7,638 9,220 9,190




300 Purchased Services340 Travel 7,716 26 2,784 2,784350 Communication 4,209 5,553 4,200 4,200390 Other general prof/tech svcs 17,687 22,873 28,500 58,500


400 Supplies and Materials411 Consumable supplies 5,044 5,219 5,750 5,750430 Library Books 0 0 400 0440 Periodicals 0 620 400 800460 Non-consumable supplies 0 1,055 500 500470 Computer software 19,570 18,804 30,000 30,000480 Computer hardware 0 862 1,000 1,000


600 Other640 Dues and fees 240 314 4,000 4,000

Total Other 240 314 4,000 4,000



Budget Year: 07/01/15 - 06/30/16

General Fund

4.121

2660 Technology Services

Activities concerned with aspects of technology that involve district-wide computing and data management. Support services, shared with the ESD, are provided for the major integrated systems of student information and financials within this function. The district communications systems which include e-mail, telephone, web services and the underlying technical infrastructure of wide and local area networks reside here.


WagesAssociated




2014-15 Adopted Budget 0.00 5.00 4.00 9.00 $561,495 $289,157 $136,875 $191,155 $0 $0 $1,178,682

Reduction of 1.0 Classif ied FTE to softw are and Professional Services 0.00 -1.00 0.00 -1.00 -48,090 -24,500 13,000 59,590 0 0 1,178,682

Realignment of purchased services and supplies 0.00 0.00 0.00 0.00 0 0 -3,000 3,000 0 0 1,178,682Salary and beneft adjustments per collective bargaining agreements 0.00 0.00 0.00 0.00 26,874 1,676 0 0 0 0 1,207,232

Add 1.0 FTE Student Information System Analyst 0.00 0.00 1.00 1.00 70,572 37,206 0 0 0 0 1,315,010

2015-16 Proposed Budget 0.00 4.00 5.00 9.00 $610,851 $303,539 $146,875 $253,745 $0 $0 $1,315,010


Mt Hood Regulatory Grant 1.00 - - 1.00

Total 15-16 Grant FTE 1.00 - - 1.00

Total FTE 1.00 4.00 5.00 10.00

4.122


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


2660 Technology Services100 Salaries and Wages

112 Classified salaries $139,875 $184,761 5.00 $234,272 4.00 $197,441114 Managerial-classified salaries 287,891 268,511 4.00 284,116 5.00 369,103121 Substitutes - licensed 0 0 10,625 10,625130 Additional salary 1,943 40,145 32,482 33,682




300 Purchased Services320 Property services 33,458 31,676 35,000 35,000340 Travel 15,923 5,538 7,540 7,540350 Communication 91,151 88,438 94,335 94,335380 Non-instruction prof & tech 0 33,696 0 10,000


400 Supplies and Materials411 Consumable supplies 24,162 14,651 400 5,000460 Non-consumable supplies 54,837 71,628 106,500 69,000470 Computer software 23,727 36,718 69,255 161,745480 Computer hardware 19,425 42,056 15,000 18,000




TOTAL ESTIMATED REQUIREMENTS $917,432 $1,053,328 9.00 $1,178,682 9.00 $1,315,010 $0


Budget Year: 07/01/15 - 06/30/16

General Fund

4.123

2690 Other Support Services – Central

Central services not classified elsewhere. Expenditures primarily relating to operation of district switchboard are budgeted here. The District receptionist and associated costs were moved in 2013-14 to function 2630. This program will remain in the budget as required by budget law.

4.124


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


2690 Other Support Services - Central100 Salaries and Wages

112 Classified salaries $31,940 $0 0.00 $0 0.00 $0124 Temporary - classified 5,169 0 0 0

Total Salaries and Wages 37,109 0 0.00 0 0.00 0

200 Associated Payroll Costs210 Public Employees Retirement System 6,681 0 0 0220 Social security 2,662 0 0 0230 Other required payroll costs 299 0 0 0240 Contractual employee benefits 17,100 0 0 0


300 Purchased Services320 Property services 0 0 0 0350 Communication 24 0 0 0390 Other general prof/tech svcs 5,051 0 0 0


400 Supplies and Materials411 Consumable supplies 832 0 0 0460 Non-consumable supplies 3,165 0 0 0

Total Supplies and Materials 3,997 0 0 0

TOTAL ESTIMATED REQUIREMENTS $72,923 $0 0.00 $0 0.00 $0


Budget Year: 07/01/15 - 06/30/16

General Fund

4.125

2700 Supplemental Retirement Programs

Supplemental Retirement Programs accounts for costs associated with a supplemental retirement program provided to both current and prior employees by the District.

In 1981, the District set up programs for early retirement benefits and stipends. These were previously budgeted most recently as a trust fund. In reviewing GASB guidance, these funds do not meet the criteria of being a trust. Starting in 2013-14, the remaining balances and obligations were budgeted in the General Fund.


WagesAssociated




2014-15 Adopted Budget 0.00 0.00 0.00 0.00 $200,000 $2,269,454 $0 $0 $0 $0 $2,469,454

Adjustments for forecasted payments 0.00 0.00 0.00 0.00 10,800 -12,234 0 0 0 0 2,468,020

2015-16 Proposed Budget 0.00 0.00 0.00 0.00 $210,800 $2,257,220 $0 $0 $0 $0 $2,468,020

4.126


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16ESTIMATED REQUIREMENTS2700 Supplemental Retirement Program

100 Salaries and Wages116 Retirement stipend $0 $171,400 $200,000 $210,800


200 Associated Payroll Costs220 Social security 0 13,087 15,300 16,126240 Contractual employee benefits 0 1,208,254 2,254,154 2,241,094

Total Associated Payroll Costs 0 1,221,341 2,269,454 2,257,220

TOTAL ESTIMATED REQUIREMENTS $0 $1,392,741 0.00 $2,469,454 0.00 $2,468,020

TOTAL SUPPORT SERVICES $28,816,322 $33,086,175 349.86 $40,654,173 358.64 $41,236,447


Budget Year: 07/01/15 - 06/30/16

Supplemental Retirement Programs

4.127

3000 ENTERPRISE AND COMMUNITY SERVICES

3100 FOOD SERVICES

Activities concerned with providing food to students and staff in a school or district. This service area includes the preparation and serving of regular and incidental meals, lunches, or snacks in connection with school activities, and the delivery of food.

3120 Food Preparation and Dispensing Services

Activities concerned with preparing and serving regular and incidental meals, lunches, or snacks to students and staff in a school or district which include operating kitchen equipment, preparing food, cooking, serving food, cleaning dishes, and storing dishes and kitchen equipment.

This budget includes funding for unpaid meals and for meals for pre-kindergarten Head Start programs. Unpaid meals, bad debt, are unallowable expenses per federal guidelines and Districts must reimburse food services for these expenses. Under Head Start, all students are required to receive meals without charge.


WagesAssociated




2014-15 Adopted Budget 0.00 0.00 0.00 0.00 $0 $0 $0 $7,500 $0 $0 $7,500

Transfer from 1140 - Preskindergarten programs - Supplemental budget correction for preschool meals 0.00 0.00 0.00 0.00 0 0 0 15,000 0 0 22,500

2015-16 Proposed Budget 0.00 0.00 0.00 0.00 $0 $0 $0 $22,500 $0 $0 $22,500

4.128


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


3120 Food Preparation/Dispensing400 Supplies and Materials

411 Consumable supplies $576 $1,789 $7,500 $22,500450 Food 625 0 0 0




Budget Year: 07/01/15 - 06/30/16

General Fund

4.129

3320 Community Recreation Services

David Douglas School District is proud to have a recreation center that houses a six lane competition style pool. Elementary students in grade four and five, and freshman in high school take two weeks of swimming lessons as part of the physical educational program. The swimming pool operations are budgeted here. The cost of swimming instruction (1.79 FTE) is budgeted under instruction, and an addition 0.21 Licensed FTE is budgeted here for time beyond the school day/year. Included in this program are the pool clerk, temporary lifeguards, pool management, and operating costs.


WagesAssociated




2014-15 Adopted Budget 0.21 1.00 0.00 1.21 $94,034 $47,630 $2,600 $3,500 $4,900 $600 $153,264COLA and step increases and associated payroll costs - includes change of secretary from 10 months to full year 0.00 0.00 0.00 0.00 10,466 326 0 0 0 0 164,056

Add 1.0 FTE pool manager 0.00 0.00 1.00 1.00 58,339 30,379 0 0 0 0 252,774

2015-16 Proposed Budget 0.21 1.00 1.00 2.21 $162,839 $78,335 $2,600 $3,500 $4,900 $600 $252,774

4.130


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


3320 Community Recreation Services100 Salaries and Wages

111 Licensed salaries $18,350 $19,223 0.21 $19,231 0.21 $19,251112 Classified salaries 47,400 34,496 1.00 32,525 1.00 42,971114 Managerial-classified salaries 0 0 0.00 0 1.00 58,339121 Substitutes - licensed 351 56 0 0124 Temporary - classified 36,686 34,719 40,800 40,800130 Additional salary 124,285 0 1,478 1,478




300 Purchased Services310 Instructional, prof. & technical serv. 570 0 2,300 2,300320 Property services 6,919 0 0 0350 Communication 2,937 2,236 300 300380 Non-instruction prof & tech 31,000 0 0 0


400 Supplies and Materials411 Consumable supplies 448 2,848 3,000 3,000460 Non-consumable supplies 8,297 0 500 500


500 Capital Outlay540 Depreciable equipment 0 0 4,900 4,900

Total Capital Outlay 0 0 4,900 4,900

600 Other640 Dues and fees 14,121 0 0 0670 Taxes and licenses 585 1,170 600 600

Total Other 14,706 1,170 600 600



Budget Year: 07/01/15 - 06/30/16

General Fund

4.131

3500 Custody & Care of Children Services

Operation of the North Powellhurst Child Services Center is budgeted here. Half of the director’s cost is budgeted in the high school to recognize the instructional time with pregnant and parenting students. Children served are predominantly from the general public and staff. The majority of infant and toddler slots are from teen parents.


WagesAssociated




2014-15 Adopted Budget 0.50 5.00 0.00 5.50 $176,592 $141,703 $1,100 $16,500 $0 $0 $335,895COLA and step increases and associated payroll costs 0.00 0.00 0.00 0.00 8,336 -16,426 0 0 0 0 327,805Add 1.0- FTE child care w orker - temporary conversion per the collective bargaining agreement (CBA). 0.00 1.00 0.00 1.00 19,863 15,807 0 0 0 0 363,475

2015-16 Proposed Budget 0.50 6.00 0.00 6.50 $204,791 $141,084 $1,100 $16,500 $0 $0 $363,475


High Risk Child Care Program 0.05 1.00 - 1.05

Total 15-16 Grant FTE 0.05 1.00 - 1.05

Total FTE 0.55 7.00 - 7.55

4.132


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


3500 Custody & Care of Children Services100 Salaries and Wages

111 Licensed salaries $28,627 $28,626 0.50 $29,507 0.50 $30,097112 Classified salaries 104,978 72,796 5.00 105,740 6.00 131,788124 Temporary - classified 27,413 4,126 35,000 35,000130 Additional salary 3,558 6,094 6,345 7,906




300 Purchased Services350 Communication 705 429 1,100 1,100


400 Supplies and Materials411 Consumable supplies 5,028 87 4,300 4,300450 Food 12,051 0 12,000 12,000460 Non-consumable supplies 0 0 200 200



TOTAL COMMUNITY SERVICES $681,082 $336,620 6.71 $496,659 8.71 $638,749


Budget Year: 07/01/15 - 06/30/16

General Fund

4.133

4150 Building Acquisition, Construction, and Improvement Services

Activities concerned with building acquisition through purchase or construction and building improvements. Initial installation or extension of service system, other built-in equipment and building additions are included.

School Project Description AmountCherry Park Addition to the bulding $2,150,000Cherry Park Replace domestic piping $300,000North Powellhurst Replace failing boiler $200,000Menlo Park Replace domestic piping $338,000Mill Park Replace signage and kitchen hood $11,000Ventura Park Replace domestic piping $249,200

Alice OttUpdating insulation, complete wainscoting, replace acoustical panels in auditorium $190,000

David Douglas High School Replace domestic piping, additional mechanical scope $739,000PAC Replace rigging, sound and lighting systems $220,000

Total Projects $4,397,200

4.134


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


4150 Building Acquisition300 Purchased Services

320 Property Services $0 $0 $0 $10,000380 Non-instruction prof & tech 0 4,692 50,000 50,000390 Other general prof/tech svcs 0 15,470 0 247,200


500 Capital Outlay510 Land acquisition 0 1,567,797 0 0520 Building acquisition 0 1,864,157 2,723,000 3,990,000530 Improvements other than building 0 34,580 366,000 100,000

Total Capital Outlay 0 3,466,534 3,089,000 4,090,000

TOTAL ESTIMATED REQUIREMENTS $0 $3,486,696 $3,139,000 $4,397,200


Budget Year: 07/01/15 - 06/30/16

General Fund

4.135

5200 Transfers of Funds

This object category does not represent a purchase: generally, transfers are used to provide general fund support to funds that are not self-supporting.

• No transfers are budgeted for 2015-16.

6000 Contingencies

Expenditures which cannot be foreseen and planned in the budget process because of an occurrence of an unusual or extraordinary event. Contingency is simply a placeholder for an unplanned event and takes board action to move budget to the appropriation in which the expense will occur.

810 Planned Reserve

Amounts set aside for operating contingencies for expenditures which cannot be foreseen and planned in the budget because of the occurrence of some unusual or extraordinary event. Expenditure cannot be coded directly to this account. Board action is required to transfer from this account to another appropriation category. The amount budgeted is approximately 5% of total budgeted requirements.

7000 Unappropriated Ending Fund Balance

An estimate of funds needed to maintain operations of the school district from July 1 of the ensuing fiscal year and the time when sufficient new revenues become available to meet cash flow needs of the fund. No expenditure shall be made from the unappropriated ending fund balance in the year in which it is budgeted.

820 Reserved for Next Year

The unappropriated ending fund balance is being held for future early retirement payments. This amount is the balance between the budgeted transfers from the Early Retirement Stipends and Early Retirement Benefits Fund and the budgeted expenditures in 2700 – Early Retirement Programs.

ERI Stipends ERI Benefits Totals2013-14 Beginning Balance 999,350 5,699,564 6,698,9142013-14 Expenditures -184,487 -1,208,254 -1,392,7412013-14 Interest earnings 5,358 30,744 36,1012014-15 Estimated Interest Earnings 4,003 30,126 34,1292014-15 Estimated Expenditures (2700) -115,309 -1,165,812 -1,281,1212015-16 Estimated Expenditures (2700) -226,926 -2,241,094 -2,468,0202015-16 UEFB 481,989 1,145,274 1,627,263

4.136


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


6110 Operating Contingency810 Planned reserve 0 0 5,435,148 3,415,811

Total Operating Contingency 0 0 5,435,148 3,415,811

7000 Unappropriated Ending Balance820 Reserved for next year 10,893,311 18,043,631 2,856,885 1,627,263

Total Unappropriated Ending Balance 10,893,311 18,043,631 2,856,885 1,627,263

TOTAL ESTIMATED REQUIREMENTS $10,893,311 $18,043,631 $8,292,033 $5,043,074

GRAND TOTAL GENERAL FUND $94,871,338 $111,194,402 1,008.28 $116,996,346 1,066.35 $118,908,849


Budget Year: 07/01/15 - 06/30/16

General Fund

4.137


4.138

$473,995

$35,910,554

$6,027,218

$2,224,964

$473,024 $359,215

Special Revenue Funds Expenditures 2014‐15

Energy Fund Grants Fund

Nutrition Fund Student Body Fund

Technology Fund Transportation replacement Fund

$244,740

$36,640,002

$6,144,218

$2,048,600

$967,726 $310,631

Special Revenue Funds Expenditures 2015‐16

Energy Fund Grants Fund

Nutrition Fund Student Body Fund

Technology Fund Transportation replacement Fund

5.1

Energy Conservation Projects Fund

This fund was established in April, 2012 to account for the funds received from public purpose charges as required under HB 2960. The Oregon Legislature passed The Energy Efficient Schools Program (EESP), also referred to as SB 1149, which requires Portland General Electric and Pacific Power to collect a Public Purpose Charge (PPC) from consumers within their service area equal to 3 percent of the total revenues from electricity services. The purpose of the PPC was to provide K-12 school districts with funds for energy efficiency projects.

Prior to the 2011-12 fiscal year, these funds were distributed from the companies to Education Service Districts which acted as intermediaries for school districts.

During the 2011 legislative session, HB 2960 changed the distribution of the PPC so that funds flow directly from the companies to the school districts.

As part of the change, school districts are required to establish a separate fund for these revenues. Funds may only be expended for energy audits and projects which are approved by the Oregon Department of Energy and meet the Energy Efficient Schools Program Guidelines.

5.2


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


5400 Beginning fund balance $503,367 $671,756 $262,115 $12,1151510 Interest on investments 2,192 3,623 1,880 6251990 Miscellaneous Revenues 205,401 225,992 210,000 232,000

TOTAL ESTIMATED RESOURCES 710,960 901,371 473,995 244,740

ESTIMATED REQUIREMENTS2540 Operation and Maintenance of Plant Services

300 Purchased Services380 Non-instruction prof & tech 39,204 0 0 0390 Other general prof/tech svcs. 0 0 0 0


500 Capital Outlay520 Building acquisition 0 0 150,000 0

Total Capital Outlay 0 0 150,000 0Total Operation and Maint. of Plant Services 39,204 0 150,000 0

Total Support Services 39,204 0 150,000 0

4150 Building Acquisition/Construction300 Purchased Services

390 Other general prof/tech svcs. 0 630,783 0 0Total Purchased Services 0 630,783 0 0

500 Capital Outlay520 Building acquisition 0 0 323,995 244,740

Total Capital Outlay 0 0 323,995 244,740Total Facilities Acquisition and Construction 0 630,783 323,995 244,7407000 Unappropriated Ending Balance

800 Other Uses of Funds820 Reserved for next year 671,756 0 0 0

Total Other Uses of Funds 671,756 0 0 0Total Unappropriated Ending Balance 671,756 0 0 0



Budget Year: 07/01/15 - 06/30/16

Energy Conservation Projects Fund

5.3

2014-15 2015-16$5,233,030 $5,012,878 Title I-A - Funds for this program will be used to help identify students who have serious problems with

reading. This grant provides teachers, teaching materials and equipment. Support service funds in this program will be used for diagnostic testing, supplies, travel, equipment, in-service, and summer readingprogram for elementary studetns. Private schools are eligible to participate in this grant.

2,289,548 2,261,159 IDEA PL 101-476 - Funds will provide teachers and assistants to serve students with disabilities. Theyprovide services to students that have retardation, emotional disturbances, orthopedic impairments, and special learling disablities.

335,243 413,806 IDEA PL 101-476 - Funds will provide teachers and assistants to serve students with disabilities. Theyprovide services to students that have retardation, emotional disturbances, orthopedic impairments, and special learling disabilities. Note this funding passes through Columbia Regional Programs to the District for autism services.

0 120,000 Professional Technical Education (Carl Perkins) - Funds provide professional and technical opportunities to students at the secondary level.

382,778 311,057 Title III - Funds help ensure that limited English proficient students develop English proficiency and are able to meet the same academic and content achievement standards that all students are expected tomeet.

332,304 322,591 Title II-A - Funds will be used for a variety of professional development programs with emphasis on math and science.

1,090,776 1,053,769 City of Portland Arts Tax ‐ On November 6, 2012, Portland voters passed the Arts Education and Access Income Tax (Arts Tax). This new income tax will fund Portland school teachers and art focused non‐profit organizations in Portland.

$9,663,679 $9,495,260

Entitlement Grants

Grants Fund

5.4

2014‐15 2015‐16$0 $551,796 21st Century Community Learning Centers - This five year grant provides for an array of services for

elementary school students. Services are delivered after school and must promote student academic achievement,parent literacy and opportunities for academic enrichment.

$19,619,154 $18,796,592 Early Intervention/Speical Education Grant - This is a competitive grant through the Oregon Department of students and preparation for post secondary education.

$582,022 $586,570 Early Intervention Evaluations - This service was provided by Multnomah Education Service District. When theydid not get the Early Intervention Special Education Contract, they discontinued this service. David Douglas SchoolDistrict is providing this for Centennial, Parkrose, Riverdale and Corbett.

$1,090,877 $1,129,442 Medicaid Reimbursements - Under the Early Childhood Special Education Contract, the District is required tobill Medicaid for eligible services provided. The District will receive Medicaid revenue for both the contract and theearly intervention evaluations.

$333,623 $350,000 OESE Counseling Programs - This three year grant provides additional support staff, trainings and services aimed at increasing student achievement and mental health.

4,621,199 5,730,342 Other Grants - This is a placeholder for smaller competitive grants such as IDEA Reauthorization, pass-through grants, and development and implementation grants.

$26,246,875 $27,144,742 Total Competitive Grants

$35,910,554 $36,640,002 Total - All Grant Funds

Competitive Grants

5.5


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16RESOURCES

5400 Beginning Fund Balance $100,072 $98,270 $2,864,527 $1,464,442

1330 Summer school tuition 0 491 0 01510 Interest on investments 0 4,821 0 01920 Donations from Private Sources 12,115 4,246 5,000 01960 Recovery of prior year expense 0 (4,522) 0 01990 Miscellaneous Revenues 0 350,531 997,132 1,874,3371995 Medicaid - third party billing 0 1,037,352 0 32,000

Revenue from Local Sources 12,115 1,392,919 1,002,132 1,906,337

2200 Restricted revenue 1,605,286 1,713,364 1,621,455 2,246,7312221 ESD Transits 0 240,424 250,771 277,000

Revenue from Intermediate Sources 1,605,286 1,953,788 1,872,226 2,523,731

3299 Other restricted grants-in-aid 0 11,785,833 12,854,802 17,141,715Revenue from State Sources 0 11,785,833 12,854,802 17,141,715

4300 Federal restricted received direct 195,360 2,544 270,000 04500 Federal restricted from fed 6,430,418 11,502,561 17,031,367 13,016,2084700 Federal from Intermediate Agency 104,756 24,958 15,000 586,5694910 Donated commodities 0 764 500 1,000

Revenue from Federal Sources 6,730,534 11,530,827 17,316,867 13,603,777

TOTAL RESOURCES $8,448,007 $26,761,637 $35,910,554 $36,640,002


Budget Year: 07/01/15 - 06/30/16

Grants Fund

5.6


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16

Grants Fund

REQUIREMENTS

1111 Elementary, K-5100 Salaries and Wages

111 Licensed salaries $1,425,773 $1,492,031 26.85 $1,859,842 9.85 $691,779121 Substitutes - licensed 31,195 37,588 24,491 0124 Temporary - classified 0 81,659 0 0130 Additional salary 0 0 0 500

Total Salaries and Wages 1,456,968 1,611,278 26.85 1,884,333 9.85 692,279



300 Purchased Services310 Instructional, Prof. & Technical Serv. 8,000 140 0 5,000

Total Purchased Services 8,000 140 0 5,000

400 Supplies and Materials411 Consumable supplies 2,918 2,635 274,455 308,000420 Textbooks 3,115 0 0 0460 Non-consumable supplies (Non-Tech) 6,067 4,994 5,000 13,000470 Computer software 0 9,197 0 0480 Computer hardware 0 0 0 3,000


Total Elementary, K-5 $2,212,495 $2,441,326 26.85 $3,159,288 9.85 $1,362,769

5.7


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16

Grants Fund

1113 Elementary Extracurricular100 Salaries and Wages

121 Substitutes - licensed $0 $302 $0 $0130 Additional salary 0 1,432 5,500 0

Total Salaries and Wages 0 1,734 5,500 0

200 Associated Payroll Costs210 Public Employees Retirement System 0 377 1,286 0220 Social security 0 127 421 0230 Other required payroll costs 0 12 23 0

Total Associated Payroll Costs 0 516 1,730 0

400 Supplies and Materials411 Consumable supplies 0 0 2,725 0

Total Supplies and Materials 0 0 2,725 0

Total Elementary Extracurricular $0 $2,250 $9,955 $0

5.8


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16

Grants Fund

1121 Middle School Programs100 Salaries and Wages

111 Licensed salaries $6,674 $0 $0 $0121 Substitutes - licensed 2,149 1,241 0 0130 Additional salary 9,496 8,897 0 0

Total Salaries and Wages 18,319 10,138 0.00 0 0.00 0

200 Associated Payroll Costs210 Public Employees Retirement System 3,472 2,199 0 0220 Social security 1,383 764 0 0230 Other required payroll costs 108 49 0 0240 Contractual employee benefits 1,808 0 0 0

Total Associated Payroll Costs 6,771 3,012 0 0

300 Purchased Services310 Instructional, Prof. & Technical Serv. 7,952 0 0 5,000320 Property Services 0 238 0 0


400 Supplies and Materials411 Consumable supplies 2,977 1,203 103,500 208,000460 Non-consumable supplies (Non-Tech) 5,005 365 7,673 13,000480 Computer hardware 0 0 0 3,000


600 Other690 Grant indirect charges 529 0 0 0


Total Middle School Programs $41,554 $14,956 0.00 $111,173 0.00 $229,000

5.9


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16

Grants Fund

1122 Middle School Extracurricular100 Salaries and Wages

130 Additional salary $455 $0 $0 $0Total Salaries and Wages 455 0 0.00 0 0.00 0

200 Associated Payroll Costs210 Public Employees Retirement System 91 0 0 0220 Social security 34 0 0 0


400 Supplies and Materials411 Consumable supplies 0 36 0 0460 Non-consumable supplies (Non-Tech) 0 1,511 0 0


Total Middle School Extracurricular $580 $1,547 0.00 $0 0.00 $0

5.10


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16

Grants Fund

1131 High School Programs100 Salaries and Wages

111 Licensed salaries $0 $0 $0 $0112 Classified salaries 4,155 0 0 0121 Substitutes - licensed 0 126 0 0124 Temporary - classified 13,058 0 0 0130 Additional salary 22,316 0 0 0

Total Salaries and Wages 39,529 126 0.00 0 0.00 0



300 Purchased Services310 Instructional, Prof. & Technical Serv. 1,612 1,291 0 5,000320 Property Services 5,430 0 5,000 0340 Travel 0 1,300 0 1,450390 Other Instr, Prof. & Technical Serv. 0 0 0 0


400 Supplies and Materials411 Consumable supplies 4,592 4,315 62,095 69,677460 Non-consumable supplies (Non-Tech) 14,457 10,035 12,333 45,410470 Computer software 2,355 6,820 0 2,407480 Computer hardware 0 0 0 49,605


500 Capital Outlay540 Depreciable equipment 0 5,000 0 45,000

Total Capital Outlay 0 5,000 0 45,000

600 Other640 Dues and fees 870 0 0 0690 Grant indirect charges 921 0 0 0

Total Other 1,791 0 0 0

Total High School Programs $83,136 $28,941 0.00 $79,428 0.00 $218,549

5.11


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16

Grants Fund

1132 High School Extracurricular300 Purchased Services

340 Travel $0 $2,103 $0 $0Total Purchased Services - 2,103 0 0

400 Supplies and Materials411 Consumable supplies - 4,839 0 0


Total High School Extracurricular $0 $6,942 $0 $0

5.12


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16

Grants Fund

1140 Pre-Kindergarten Programs100 Salaries and Wages

111 Licensed salaries $44,235 $22,590 0.50 $27,994 1.00 $58,909112 Classified salaries 10,000 3,538 0 0.88 17,099121 Substitutes - licensed 0 5,091 0 1,806122 Substitutes - classified 0 0 0 714130 Additional salary 0 0 0 11,451




400 Supplies and Materials411 Consumable supplies 0 1,952 0 2,398

Total Supplies and Materials 0 1,952 0 2,398

600 Other690 Grant indirect charges 2,701 0 0 0


Total Pre-Kindergarten Programs $91,926 $51,045 0.50 $42,312 1.88 $148,415

5.13


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16

Grants Fund

1221 Learning Centers100 Salaries and Wages

111 Licensed salaries $250,739 $37,241 2.50 $141,522 2.50 $139,503112 Classified salaries 22,293 33,203 1.90 46,194 1.90 41,169121 Substitutes - licensed 0 6,523 0 1,806124 Temporary - classified 0 0 0 0130 Additional salary 4,025 9,390 13,953 11,626




300 Purchased Services310 Instructional, Prof. & Technical Serv. 0 7,000 0 0340 Travel 0 66 0 500

Total Purchased Services 0 7,066 0 500

400 Supplies and Materials411 Consumable supplies 3,887 146 0 0


Total Learning Centers $420,568 $143,878 4.40 $312,508 4.40 $308,542

1225 Out of District Programs300 Purchased Services

371 Tuition to other Oregon district $0 $28,861 $0 $0Total Purchased Services 0 28,861 0 0

Total Out of District Programs $0 $28,861 $0 $0

5.14


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16

Grants Fund

1250 Resource Rooms100 Salaries and Wages

111 Licensed salaries $23,557 $72,576 1.00 $76,771 1.00 $41,679112 Classified salaries 10,424 40,382 2.25 52,743 2.25 49,076121 Substitutes - licensed 0 2,220 0 0130 Additional salary 2,200 1,784 3,165 2,945








Total Resource Rooms $95,927 $184,023 3.25 $204,478 3.25 $161,555

5.15


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16

Grants Fund

1260 Treatment & Habilitation100 Salaries and Wages

111 Licensed salaries $0 $2,780,197 60.34 $3,748,917 62.80 $3,715,561112 Classified salaries 0 551,869 21.00 449,034 22.96 475,768121 Substitutes - licensed 0 61,816 80,000 97,546122 Substitutes - classified 0 23,199 72,500 19,150130 Additional salary 0 44,305 26,942 41,309

Total Salaries and Wages 0 3,461,386 81.34 4,377,393 85.76 4,349,334

200 Associated Payroll Costs210 Public Employees Retirement System 0 742,083 986,506 957,803220 Social security 0 258,462 334,871 332,727230 Other required payroll costs 0 19,403 17,510 15,228240 Contractual employee benefits 0 869,561 1,116,907 1,315,436

Total Associated Payroll Costs 0 1,889,508 2,455,794 2,621,194

300 Purchased Services310 Instructional, Prof. & Technical Serv. 0 0 120,000 0340 Travel 0 57,124 66,000 70,000350 Communication 0 3,186 10,000 4,000371 Tuition to other Oregon districts 0 250,098 200,000 260,000373 Tuition to private schools 0 11,325 0 0374 Other tuition 0 4,985 0 37,000


400 Supplies and Materials411 Consumable supplies 0 158 46,916 12,000420 Textbooks 0 4,981 0 0460 Non-consumable supplies (Non-Tech) 0 887 0 10,000470 Computer software 0 0 0 0


600 Other640 Dues & fees 0 0 0 2,000

Total Other 0 0 0 2,000

Total Treatment & Habilitation $0 $5,683,638 81.34 $7,276,103 85.76 $7,365,528

5.16


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16

Grants Fund

1271 Remediation (Summer/Night School)100 Salaries and Wages

121 Substitutes - licensed $0 $85 $10,000 $0124 Temporary - classified 0 4,658 0 7,806130 Additional salary 0 38,520 160,000 329,638


200 Associated Payroll Costs210 Public Employees Retirement System 0 9,687 39,729 75,824220 Social security 0 3,254 13,005 25,815230 Other required payroll costs 0 208 680 1,181


300 Purchased Services310 Instructional, Prof. & Technical Serv. 346,218 233,697 203,000 247,477340 Travel 0 0 7,000 7,000


400 Supplies and Materials411 Consumable supplies 0 330 0 350460 Non-consumable supplies (Non-Tech) 1,500 0 0 0470 Computer software 5,715 0 0 0




Total Remediation (Summer/Night School) $358,753 $290,439 0.00 $433,414 0.00 $695,091

5.17


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16

Grants Fund

1272 Title I100 Salaries and Wages

111 Licensed salaries $1,001,271 $925,190 15.00 $1,079,678 23.50 $1,770,495121 Substitutes - licensed 15,452 40,153 21,610 45,194130 Additional salary 48,899 0 0 0

Total Salaries and Wages 1,065,622 965,343 15.00 1,101,288 23.50 1,815,689



300 Purchased Services310 Instructional, Prof. & Technical Serv. 1,170 2,899 325,238 270,000330 Student Transportation Services 1,064 0 0 0350 Communications 5 8 0 0390 Other general prof/tech svcs. 0 1,500 0 0


400 Supplies and Materials411 Consumable supplies 1,176 53,611 370,000 554,790460 Non-consumable supplies (Non-Tech) 209,183 308,751 0 0470 Computer software 1,486 207,003 0 0480 Computer hardware 12,260 49,618 0 0




Total Title I $1,791,937 $2,082,768 15.00 $2,371,511 23.50 $3,600,574

5.18


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16

Grants Fund

1283 Fir Ridge Campus300 Purchased Services

320 Property Services $52 $0 $0 $0Total Purchased Services 52 0 0 0

400 Supplies and Materials411 Consumable supplies 0 0 0 20,000



Total Other 0 0 0 0

Total Fir Ridge Campus $52 $0 $0 $20,000

1288 Charter Schools300 Purchased Services

310 Instructional, Prof. & Technical Serv. $7,503 $0 $0 $0360 Charter school payments 0 17,861 16,942 20,000




Total Charter Schools $8,003 $17,861 $16,942 $20,000

5.19


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16

Grants Fund

1291 English Second Language Programs100 Salaries and Wages

111 Licensed salaries $31,875 $0 $0 $0Total Salaries and Wages 31,875 0 0.00 0 0.00 0



Total English Second Language Programs $47,637 $0 0.00 $0 0.00 $0

5.20


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16

Grants Fund

1400 Summer School Regular100 Salaries and Wages

121 Substitutes - licensed $0 $0 $0 $1,858130 Additional salary 8,299 55,718 110,000 97,131

Total Salaries and Wages 8,299 55,718 110,000 98,989

200 Associated Payroll Costs210 Public Employees Retirement System 1,752 12,672 25,707 22,243220 Social security 635 4,280 8,415 7,572230 Other required payroll costs 87 522 440 347


300 Purchased Services310 Instructional, Prof. & Technical Serv. 1,000 0 0 0






Total Summer School Regular 12,099 73,192 144,562 139,151

TOTAL INSTRUCTION $5,164,666 $11,051,667 131.34 $14,161,674 128.64 $14,269,174

5.21


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16

Grants Fund

2110 Attendance & Social Work100 Salaries and Wages

111 Licensed salaries $55,233 $177,591 2.75 $186,586 2.75 $193,925112 Classified salaries 78,385 0 0 0130 Additional salary 0 0 1,977 4,033




300 Purchased Services310 Instructional, Prof. & Technical Serv. 18,100 0 0 0340 Travel 0 3,218 0 4,200350 Communication 249 0 0 0380 Non-instructional prof svcs 0 0 0 442,314

Total Purchased Services 18,349 3,218 0 446,514

400 Supplies and Materials411 Consumable supplies 7,900 4,595 33,600 55,000



Total Other 0 0 0 0

Total Attendance & Social Work $235,298 $273,502 2.75 $318,475 2.75 $797,186

5.22


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16

Grants Fund

2120 Guidance Services100 Salaries and Wages

111 Licensed salaries $0 $0 $0 1.00 $46,326112 Classified salaries 0 0 0 0121 Substitutes - licensed 323 0 0 0124 Temporary - classified 20,765 0 0 0130 Additional salary 588 1,059 0 0

Total Salaries and Wages 21,676 1,059 0.00 0 1.00 46,326

200 Associated Payroll Costs210 Public Employees Retirement System 4,213 227 0 11,411220 Social security 1,653 74 0 4,007230 Other required payroll costs 185 7 0 184240 Contractual employee benefits 0 0 0 17,460

Total Associated Payroll Costs 6,051 308 0 33,062

300 Purchased Services310 Instructional, Prof. & Technical Serv. 0 26,000 0 86,024350 Communication 0 0 0 750

Total Purchased Services 0 26,000 0 86,774



600 Other640 Dues & fees 0 0 0 5,000


Total Guidance Services 28,097 27,367 0.00 0 1.00 173,162

2130 Health Services300 Purchased Services

380 Non-instructional prof svcs 0 282,870 350,000 165,000Total Purchased Services 0 282,870 350,000 165,000

Total Health Services $0 $282,870 $350,000 $165,000

5.23


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16

Grants Fund

2140 Psychological Services100 Salaries and Wages

111 Licensed salaries $182,601 $391,241 6.50 $483,102 5.65 $413,423112 Classified salaries 53,839 42,151 1.00 41,227 1.75 60,787130 Additional salary 682 12,092 0 2,410




300 Purchased Services340 Travel 0 499 0 1,000380 Non-instructional prof svcs 0 33,600 0 34,000

Total Purchased Services $0 $34,099 $0 $35,000



600 Other640 Dues and fees 0 0 0 1,000690 Grant indirect charges 20 0 0 0


Total Psychological Services $366,644 $710,026 7.50 $792,591 7.40 $771,217

5.24


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16

Grants Fund

2150 Speech, Pathology & Audiology100 Salaries and Wages

111 Licensed salaries $200,417 $2,208,847 62.70 $3,924,372 64.60 $3,162,255112 Classified salaries 20,553 146,018 4.25 156,660 5.00 170,047121 Substitutes - licensed 726 0 0 0130 Additional salary 2,734 26,889 47,168 44,071

Total Salaries and Wages 224,430 2,381,754 66.95 4,128,200 69.60 3,376,373


Total Associated Payroll Costs 123,647 1,240,169 2,212,629 1,932,310

300 Purchased Services340 Travel 958 53,931 2,000 73,767350 Communication 0 1,309 0 3,274380 Noninstructional professional services 0 284,867 267,948 337,314


400 Supplies and Materials411 Consumable supplies 190 122 4,000 38,231460 Non-consumable supplies (Non-Tech) 0 5,093 0 0


600 Other640 Dues and fees 0 660 0 9,500690 Grant indirect charges 2,880 0 0 0

Total Other 2,880 660 0 9,500

Total Speech, Pathology & Audiology $352,105 $3,967,905 66.95 $6,614,777 69.60 $5,770,769

5.25


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16

Grants Fund

2160 Other Student Treatment Services100 Salaries and Wages

111 Licensed salaries $113,744 $1,158,263 23.20 $1,400,653 22.90 $1,420,649112 Classified salaries 26,328 81,096 2.23 82,632 2.12 80,432130 Additional salary 1,724 11,202 10,998 9,313

Total Salaries and Wages 141,796 1,250,561 25.43 1,494,283 25.02 1,510,394



300 Purchased Services340 Travel 0 29,723 30,000 30,000350 Communication 0 35 0 0380 Noninstructional professional services 0 150,492 130,000 50,000


400 Supplies and Materials460 Non-consumable supplies (Non-Tech) 0 863 0 500470 Computer software 0 389 0 0


600 Other640 Dues and fees 0 0 120,000 0

Total Other 0 0 120,000 0

Total Other Student Treatment Services $212,773 $2,070,158 25.43 $2,534,740 25.02 $2,394,431

5.26


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16

Grants Fund

2190 Student Support (Special Ed)100 Salaries and Wages

111 Licensed salaries $0 $64,610 5.80 $416,399 5.00 $369,894112 Classified salaries 15,393 317,749 13.04 424,336 13.85 413,653113 Administrative salaries 0 520,422 8.50 464,833 6.75 778,354124 Temporary - classified 0 615 0 0130 Additional salary 448 26,436 58,237 30,309

Total Salaries and Wages 15,841 929,832 27.34 1,363,805 25.60 1,592,210



300 Purchased Services320 Property Services 0 333 0 0340 Travel 0 12,160 47,138 12,500350 Communication 0 19,048 75,266 34,500380 Noninstructional professional services 0 109,178 574,510 88,000390 Other general prof/tech svcs 0 18,650 30,000 35,000


400 Supplies and Materials411 Consumable supplies 0 21,485 0 10,000440 Periodicals 0 77 0 500460 Non-consumable supplies (Non-Tech) 0 20,584 0 10,500470 Computer software 0 5,504 0 2,500480 Computer hardware 0 32,494 0 5,000

Total Supplies and Materials 0 80,143 0 28,500

600 Other640 Dues and fees 0 8,644 1,000

Total Other 0 8,644 0 1,000

Total Student Support (Special Ed) $27,389 $1,685,095 27.34 $3,054,447 25.60 $2,644,579

5.27


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16

Grants Fund

2210 Improvement of Instruction100 Salaries and Wages

121 Substitutes - licensed $5,614 $3,627 $11,000 $85,056130 Additional salary 45,217 6,834 7,000 81,563


200 Associated Payroll Costs210 Public Employees Retirement System 9,899 2,115 4,207 37,442220 Social security 3,865 788 1,378 12,748230 Other required payroll costs 488 62 1,243 580


300 Purchased Services310 Instructional, Prof. & Technical Serv. 9,697 0 0 0340 Travel 8,063 0 0 0380 Noninstructional professional services 0 0 0 34,520


400 Supplies and Materials411 Consumable supplies 5,186 5,646 0 0460 Non-consumable supplies (Non-Tech) 9,390 19,745 0 0470 Computer software 19,851 999 0 0480 Computer hardware 52,388 12,309 0 0

Total Supplies and Materials 86,816 38,699 0 0



Total Improvement of Instruction $180,596 $52,125 0.00 $24,828 0.00 $251,909

5.28


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16

Grants Fund

2230 Assessment & Testing100 Salaries and Wages

113 Administrative salaries $0 $699 $0 $0114 Managerial-classified salaries 0 396 0 0121 Substitutes - licensed 0 4,099 0 0130 Additional salary 6,839 5,673 0 0

Total Salaries and Wages 6,839 10,867 0.00 0 0.00 0

200 Associated Payroll Costs210 Public Employees Retirement System 1,263 2,104 0 0220 Social security 523 831 0 0230 Other required payroll costs 64 62 0 0

Total Associated Payroll Costs 1,850 2,997 0 0

300 Purchased Services310 Instructional, Prof. & Technical Serv. 624 0 0 0380 Noninstructional professional services 0 0 0 38,812

Total Purchased Services 624 0 0 38,812

600 Other690 Grant indirect charges 2,681 0 0


Total Assessment & Testing $11,995 $13,864 0.00 $0 0.00 $38,812

5.29


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16

Grants Fund

2240 Instructional Staff Development100 Salaries and Wages

111 Licensed salaries $290,229 $419,418 8.00 $605,846 7.50 $527,969112 Classified salaries 15,252 15,363 0.50 17,742 0.50 19,752121 Substitutes - licensed 145,997 160,651 197,424 483,190123 Temporary - licensed salaries 0 3,250 0 0130 Additional salary 81,683 228,971 172,053 507,530




300 Purchased Services310 Instructional, Prof. & Technical Serv. 110,706 90,251 10,000 3,044320 Property Services 1,650 0 0 5,000340 Travel 54,057 130,201 180,357 263,328350 Communication 0 248 1,000 1,500380 Non-Instructional, Prof. & Tech Serv. 21,050 23,520 230,000 827,624

Total Purchased Services 187,463 244,220 421,357 1,100,496

400 Supplies and Materials411 Consumable supplies 8,741 37,901 61,838 227,700460 Non-consumable supplies (Non-Tech) 4,150 0 0 0470 Computer software 2,052 0 0 0


600 Other640 Dues and fees 0 324 0 5,000690 Grant indirect charges 17,048 -88 0 0

Total Other 17,048 236 0 5,000

Total Instructional Staff Development $964,251 $1,447,290 8.50 $1,914,958 8.00 $3,481,807

5.30


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16

Grants Fund

2490 Other Support Services School Admin300 Purchased Services

340 Travel $19,093 $7,163 $4,000 $12,746380 Non-Instructional, Prof. & Tech Serv. 1,500 0 0 0


Total Other Support Services School Admin 20,593 7,163 0.00 4,000 0.00 12,746

2520 Fiscal Services100 Salaries and Wages

112 Classified salaries 0 0 0 1.10 51,330Total Salaries and Wages 0 0 0.00 0 1.10 51,330



600 Other690 Grant indirect charges 0 867,563 2,879,540 1,416,769

Total Other 0 867,563 2,879,540 1,416,769

Total Fiscal Services $0 $867,563 0.00 $2,879,540 1.10 1,498,305

5.31


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16

Grants Fund

2540 Operations and Maintenance of Facilities100 Salaries and Wages

112 Classified salaries $0 $11,642 0.50 $14,329 1.38 $45,955130 Additional salary 0 0 811 2,757


200 Associated Payroll Costs210 Public Employees Retirement System 0 2,354 3,538 10,945220 Social security 0 869 1,158 3,726230 Other required payroll costs 0 307 60 170240 Contractual employee benefits 0 8,731 14,703


300 Purchased Services320 Property Services 998 242,508 233,700 338,222380 Non-Instructional, Prof. & Tech Serv. 15,000 0 0 0390 Other Instr, Prof. & Technical Serv. 3,253 26,314 0 0


400 Supplies and Materials411 Consumable supplies 3,851 3,124 5,000 700460 Non-consumable supplies (Non-Tech) 18,296 2,761 610 500


600 Other650 Insurance and judgments 0 45 0 0670 Taxes and licenses 0 250 0 0690 Grant indirect charges 351 0 0 0


Total Operations and Maintenance of Facilities 41,748 290,174 0.50 267,937 1.38 417,678

2570 Internal Services500 Capital Outlay

540 Depreciable equipment 0 19,755 0 0Total Capital Outlay $0 $19,755 $0 $0

5.32


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16

Grants Fund

2620 Planning, Evaluation & Statistical Services100 Salaries and Wages

111 Licensed salaries $136,157 $159,399 3.00 $223,716 2.57 $176,512112 Classified salaries 0 0 0.50 19,219 2.00 128,550113 Administrative salaries 0 0 1.00 100,955 1.60 176,868121 Substitutes - licensed 81 0 0 0124 Temporary - classified 580 0 0 0130 Additional salary 10,329 12,198 14,712 38,640


200 Associated Payroll Costs210 Public Employees Retirement System 30,813 38,854 83,420 116,983220 Social security 11,252 12,869 27,433 39,824230 Other required payroll costs 865 843 1,434 1,821240 Contractual employee benefits 22,830 30,039 65,973 103,653


300 Purchased Services310 Instructional, Prof. & Technical Serv. 6,000 86,240 0 141,059340 Travel 60 542 10,000 0350 Communication 0 7 10,000 0380 Non-Instructional, Prof. & Tech Serv. 428 50,214 190,000 241,600


400 Supplies and Materials411 Consumable supplies 66 3,037 10,000 90470 Computer software 0 119 0 2,060


600 Other640 Dues and fees 0 0 0 1,000690 Grant indirect charges 113,331 0 0 0

Total Other 113,331 0 0 1,000

Total Planning, Evaluation & Statistical Services $332,792 $394,361 4.50 $756,862 6.17 $1,168,660

5.33


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16

Grants Fund

2640 Staff Services100 Salaries and Wages

111 Licensed salaries $0 $0 $0 0.50 $38,713112 Classified salaries 0 0 0 1.00 60,314121 Substitutes - licensed 12,463 0 0 0130 Additional salary 9,150 0 0 0

Total Salaries and Wages 21,613 0 0.00 0 1.50 99,027

200 Associated Payroll Costs210 Public Employees Retirement System 4,142 0 0 19,424220 Social security 1,614 0 0 7,577230 Other required payroll costs 146 0 0 347240 Contractual employee benefits 0 0 0 22,897

Total Associated Payroll Costs 5,902 0 0 50,245

300 Purchased Services340 Travel 56 0 0 0


400 Supplies and Materials411 Consumable supplies 1,654 0 0 0


600 Other640 Dues and fees 95 0 0690 Grant indirect charges 776 0 0 0


Total Staff Services $30,095 $0 0.00 $0 1.50 $149,272

5.34


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16

Grants Fund


111 Licensed salaries $0 $0 $0 1.00 $69,410130 Additional salary 0 1,699 0 17,630

Total Salaries and Wages 0 1,699 0 1.00 87,040



300 Purchased Services310 Instructional, Prof. & Technical Serv. 111,845 0 0 59,182350 Communcation 0 11,372 11,500 6,500380 Non-instruction, prof & tech 0 137,761 0 0


400 Supplies and Materials411 Consumable supplies 0 0 0 30,000460 Non-consumable supplies 0 51,283 0 25,000470 Computer software 0 0 0 19,234480 Computer hardware 107,318 211,679 0 35,000

Total Supplies and Materials 107,318 262,962 0 109,234Total Technology Services 219,163 414,319 11,500 305,938

TOTAL SUPPORT SERVICES $3,023,538 $12,523,537 143.47 $19,524,655 150.52 $20,041,471

5.35


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16

Grants Fund

3120 Food Preparation / Dispensing400 Supplies and Materials

411 Consumable supplies $0 $0 $0 $0450 Food 0 9,738 10,000 10,000


Total Food Preparation/Dispensing $0 $9,738 0.00 $10,000 0.00 $10,000

5.36


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16

Grants Fund

3300 Community Services100 Salaries and Wages

112 Classified salaries $25,913 $22,481 1.00 $23,840 1.00 $27,337121 Substitutes - licensed 404 0 0 0124 Temporary - classified 48 0 0 0130 Additional salary 13,094 3,063 10,500 8,663




300 Purchased Services310 Instructional, Prof. & Technical Serv. 10,334 6,996 20,000 7,161340 Travel 0 4,741 4,928 0380 Noninstructional professional services 0 0 12,000 79,409390 Other general prof/tech svcs 0 0 6,500 0


400 Supplies and Materials411 Consumable supplies 22,984 20,163 60,000 94,761460 Non-consumable supplies (Non-Tech) 2,965 1,536 3,300 0470 Computer software 6,681 7,281 2,000 0


Total Community Services $103,677 $82,083 1.00 $163,905 1.00 $238,116

5.37


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16

Grants Fund

3500 Custody & Care of Children100 Salaries and Wages

111 Licensed salaries $6,652 $0 $0 0.05 $3,010112 Classified salaries 28,169 29,220 0 1.00 26,974124 Temporary - classified 2,771 13,408 35,018 20,000130 Additional salary 1,282 0 0 0


200 Associated Payroll Costs210 Public Employees Retirement System 6,593 9,047 7,483 11,231220 Social security 3,009 3,261 2,679 3,824230 Other required payroll costs 0 264 140 175240 Contractual employee benefits 9,380 16,828 0 16,027


400 Supplies and Materials411 Consumable supplies 0 0 5,000 0

Total Supplies and Materials 0 0 5,000 0

Total Custody & Care of Children 57,855 72,028 50,320 81,241

TOTAL COMMUNITY SERVICES $161,532 $163,849 1.00 $224,225 2.05 $329,357

5300 Apportionment of Funds by LEA700 Transfers

720 Transits $0 $1,511,919 $2,000,000 $2,000,000Total Transfers 0 1,511,919 2,000,000 2,000,000

Total Apportionment of Funds by LEA 0 1,511,919 2,000,000 2,000,000

7000 Unappropriated Ending Balance800 Other Uses of Funds

820 Reserved for next year 98,270 1,510,676 0 0Total Other Uses of Funds 98,270 1,510,676 0 0

Total Unappropriated Ending Balance 98,270 1,510,676 0 0

TOTAL REQUIREMENTS GRANTS FUND $8,448,008 $26,761,648 275.81 $35,910,554 281.21 $36,640,002

5.38


5.39

Nutrition Service Fund

Activities concerned with providing food to students and staff in a school or district is recorded here. This service area includes the preparation and serving of regular and incidental meals, lunches or snacks in connection with school activities, and the delivery of food. The district operates a central kitchen and bakery, and transports food to each of the 16 school kitchens within the district. Breakfast and lunch are available for students and staff. Lunches are also served for the pre-school programs and alternative education programs located at North Powellhurst. The Nutrition service fund is largely self-supporting and requires limited general fund support. A small amount of state school support is receipted into the fund due to local match requirements.

5.40


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


5400 Beginning fund balance $665,511 $406,867 $400,000 $450,000

1000 Revenue From Local Sources1500 Earnings on investments 1,062 221 1,200 1,2001610 Daily sales - reimbursable programs 441,769 404,599 453,918 453,9181620 Daily sales - non-reimbursable programs 41,147 39,170 41,000 41,0001630 Special function revenues 5,172 5,380 5,000 5,0001960 Recovery of prior year expense 5,097 10 0 01990 Miscellaneous revenues 23,183 13,406 4,000 14,000Total Revenue from Local Sources 517,430 462,786 505,118 515,118

3000 Revenue from State Sources3102 State school lunch match 54,967 54,842 55,000 55,0003299 Other restricted grants 14,092 14,181 7,000 14,000Total Revenue from State Sources 69,059 69,023 62,000 69,000

4000 Revenue from Federal Sources4300 Federal restricted received direct 4,500 2,032 0 04500 Restricted rev. from the fed. gov. through state 4,245,184 4,222,211 4,740,000 4,750,0004900 Revenue on/for behalf of district 317,485 377,703 320,100 360,100Total Revenue from Federal Sources 4,567,169 4,601,946 5,060,100 5,110,100

$5,819,169 $5,540,622 $6,027,218 $6,144,218


Budget Year: 07/01/15 - 06/30/16

Nutrition Services Fund

TOTAL ESTIMATED RESOURCES

5.41

3110 Service Area Direction

Activities of directing and managing nutrition services.

AdministrativeNutrition Services

General Fund (2510) Total FTE

Nutrition Services


Director 0.05 0.95 1.00 0.05 0.95 1.00 Manager 1.00 ‐ 1.00 1.00 ‐ 1.00

Total: 1.05 0.95 2.00 1.05 0.95 2.00

2014‐15 Adopted FTE 2015‐16 Proposed FTE

5.42


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16


ESTIMATED REQUIREMENTS3110 Direction of Food Services

100 Salaries and Wages113 Administrative salaries $5,855 $6,081 0.05 $6,307 0.05 $6,542114 Managerial-classified salaries 75,861 77,374 1.00 80,247 1.00 81,852130 Additional salaries 0 3,960 3,960 3,960




300 Purchased Services320 Property services 0 534 0 0340 Travel 4,249 91 1,500 2,500350 Communication 5,468 6,539 6,500 8,500


400 Supplies and Materials411 Consumable supplies 2,018 247 3,000 3,000460 Non-consumable supplies (Non-Tech) 1,450 197 3,000 3,000470 Computer software 0 625 1,200 1,200480 Computer hardware 0 0 0 500



Total Other 1,547 1,947 2,000 2,500Total Direction of Food Services $137,306 $139,703 1.05 $152,139 1.05 $157,990

5.43

3120 Food Preparation & Dispensing Activities concerned with preparing and serving regular and incidental meals, lunches and snacks to student and staff.

2014‐15 Adopted FTE 2015‐16 Proposed FTEClassified

Cooks and cashiers 53.91 53.92

Total: 53.91 53.92

Budget Notes: 0.01 Classified FTE increased due to rounding when calculating hours for part time employees.

5.44


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16


3120 Food Preparation / Dispensing100 Salaries and Wages

112 Classified salaries $1,168,571 $1,136,856 53.91 $1,238,414 53.92 $1,266,512122 Substitute - classified 81,610 76,945 125,000 125,000124 Temporary - classified 7,545 1,577 11,500 11,500130 Additional salary 96,681 80,095 112,774 112,187




300 Purchased Services320 Property Services 31,143 42,517 42,000 75,000340 Travel 280 211 1,250 1,250350 Communication 485 360 1,000 1,000


400 Supplies and Materials411 Consumable supplies 27,033 6,560 6,350 7,450450 Food 2,454,085 2,186,567 2,463,620 2,584,657460 Non-consumable supplies (Non-Tech) 30,221 13,645 15,700 23,000470 Computer software 6,588 6,888 9,200 9,200480 Computer hardware 909 445 2,000 2,000

Total Supplies and Materials 2,518,836 2,214,105 2,496,870 2,626,307

500 Capital Outlay540 Depreciable equipment 11,520 0 25,000 50,000

Total Capital Outlay 11,520 0 25,000 50,000

600 Other640 Dues and fees 6,755 11,126 9,000 9,000670 Taxes and licenses 1,520 0 0 3,200

Total Other 8,275 11,126 0.00 9,000 0.00 12,200

Total Food Preparation / Dispensing $4,886,756 $4,551,012 53.91 $5,298,150 53.92 $5,464,468

5.45

3130 Food Delivery Service Included is 75% of the cost of warehouse staff with the exception of the pony driver (who is paid exclusively by the general fund).

Nutrition Services


Nutrition Services


ClassifiedWarehouse staff 3.69 0.75 4.44 3.69 0.75 4.44

Total: 3.69 0.75 4.44 3.69 0.75 4.44

2014‐15 Adopted FTE 2015‐16 Proposed FTE

5.46


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16


3130 Food Delivery Service100 Salaries and Wages

112 Classified salaries $148,716 $145,864 3.69 $149,921 3.69 $159,210122 Substitute - classified 1,380 834 3,000 3,000130 Additional salary 754 733 701 717


200 Associated Payroll Costs210 Public Employees Retirement System 31,208 31,744 35,067 43,296220 Social security 11,495 11,290 11,752 24,216230 Other required payroll costs 6,082 4,302 615 4,623240 Contractual employee benefits 51,157 49,354 48,422 49,042


300 Purchased Services320 Property Services 11,141 13,796 14,500 16,500350 Communication 1,461 1,286 1,500 1,500


400 Supplies and Materials411 Consumable supplies 543 1,149 1,000 1,000460 Non-consumable supplies (Non-Tech) 0 1,569 1,000 1,000


600 Other640 Dues and fees 0 0 100 100650 Insurance and judgments 355 466 500 1,000

Total Other 355 466 600 1,100Total Food Delivery Service $264,290 $262,387 3.69 $268,078 3.69 $305,204

5.47

3190 Other Food Services

The costs of supplies related to the meal application clerk, secretary and accountant’s responsibilities are recorded here. The cost of processing and monitoring federal free and reduced meal applications is included.

Nutrition Services


Nutrition Services


ClassifiedSecretary 2.00 - 2.00 2.00 - 2.00 Accountant 0.25 0.75 1.00 0.25 0.75 1.00

Total: 2.25 0.75 3.00 2.25 0.75 3.00

2014-15 Adopted FTE 2015-16 Proposed FTE

5.48


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16


3190 Other Food Service100 Salaries and Wages

112 Classified salaries $81,576 $84,882 2.25 $86,938 2.25 $94,251122 Substitute - classified 0 0 1,000 1,000124 Temporary - classified 0 476 500 500


200 Associated Payroll Costs210 Public Employees Retirement System 16,581 17,982 19,702 21,104220 Social security 6,232 6,513 6,766 7,325230 Other required payroll costs 1,450 692 2,653 335240 Contractual employee benefits 17,644 19,789 23,292 24,041


400 Supplies and Materials411 Consumable supplies 248 200 2,000 2,000460 Non-consumable supplies (Non-Tech) 219 0 1,000 1,000

Total Supplies and Materials 467 200 3,000 3,000Total Other Food Service 123,950 130,534 2.25 143,851 2.25 151,556

TOTAL COMMUNITY SERVICES 5,412,302 5,083,636 60.90 5,862,218 60.91 6,079,218

6110 Operating Contingency800 Other Uses of Funds

810 Planned reserve 0 165,000 65,000Total Other Uses of Funds 0 0 165,000 65,000

Total Operating Contingency 0 0 165,000 65,0007000 Unappropriated Ending Balance

800 Other Uses of Funds820 Reserved for next year 406,867 456,986 0 0

Total Other Uses of Funds 406,867 456,986 0 0Total Unappropriated Ending Balance 406,867 456,986 0 0


5.49

Student Body Fund

This fund accounts for the activities of the schools’ student body funds held by the district in an advisory capacity. High school and middle school user fees continue to be accounted for in the general fund.

Beginning Total Total High School: Balance Revenue Resources Expenditures Requirements

High School $350,000 $800,000 $1,150,000 $1,150,000 $1,150,000Fir Ridge Campus 17,000 17,000 $34,000 34,000 $34,000Community Transition Program 21,000 13,000 $34,000 34,000 $34,000

Middle School:Alice Ott 38,000 38,000 $76,000 76,000 $76,000Floyd Light 51,000 52,000 $103,000 103,000 $103,000Ron Russell 38,000 43,000 $81,000 81,000 $81,000

Elementary School:Elementary sports programs 13,000 51,600 $64,600 64,600 $64,600Cherry Park 27,000 22,000 $49,000 49,000 $49,000Earl Boyles 27,000 37,000 $64,000 64,000 $64,000Gilbert Heights 38,000 23,000 $61,000 61,000 $61,000Gilbert Park 35,000 59,000 $94,000 94,000 $94,000Lincoln Park 25,000 42,000 $67,000 67,000 $67,000Menlo Park 22,000 22,000 $44,000 44,000 $44,000Mill Park 22,000 20,000 $42,000 42,000 $42,000Ventura Park 19,000 24,000 $43,000 43,000 $43,000West Powellhurst 24,000 18,000 $42,000 42,000 $42,000

Total $767,000 $1,281,600 $2,048,600 $2,048,600 $2,048,600

5.50


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


5400 Beginning fund balance $737,707 $747,316 $736,568 $767,0001500 Interest on investments 1,757 1,579 1,980 2,1151701 Pupil activities 1,304,871 1,211,942 1,486,416 1,279,4851990 Miscellaneous revenue 22,881 100 0 0

TOTAL ESTIMATED RESOURCES 2,067,216 1,960,937 2,224,964 2,048,600

ESTIMATED REQUIREMENTS1113 Elementary Extracurricular

100 Salaries and Wages130 Additional salaries 0 12,216 0 11,000

Total Salaries and Wages 0 12,216 0 11,000

200 Associated Payroll Costs210 Public Employees Retirement System 0 2,438 0 2,472220 Social security 0 914 0 842230 Other required payroll costs 0 106 0 40

Total Associated Payroll Costs 0 3,458 0 3,354

300 Purchased Services310 Instructional, Prof. & Technical Serv. 0 15,278 0 0320 Property Services 0 114 0 0

Total Purchased Services 0 15,392 0 0

400 Supplies & Materials411 Consumable supplies 269,556 260,846 574,309 506,040460 Non-consumable supplies (Non-Tech) 0 16,206 0 14,106

Total Supplies & Materials 269,556 277,052 574,309 520,146

600 Other640 Dues and fees 0 630 0 3,100

Total Other 0 630 0 3,100Total Elementary Extracurricular $269,556 $308,748 $574,309 $537,600


Budget Year: 07/01/15 - 06/30/16

Student Body Fund

5.51


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16

Student Body Fund

1122 Middle School Extracurricular400 Supplies & Materials

411 Consumable supplies $144,270 $137,198 $260,582 $260,000Total Supplies & Materials 144,270 137,198 260,582 260,000

Total Middle School Extracurricular 144,270 137,198 260,582 260,000

1132 High School Extracurricular400 Supplies & Materials

411 Consumable supplies 850,342 809,550 1,390,073 1,216,900Total Supplies & Materials 850,342 809,550 1,390,073 1,216,900

600 Other Objects640 Dues and fees 110 120 0 100

Total Other Objects 110 120 0 100Total High School Extracurricular 850,452 809,670 1,390,073 1,217,000

1221 Learning Centers400 Supplies and Materials

411 0 29 0 34,000Total Supplies and Materials 0 29 0 34,000

Total Learning Centers 0 29 0 34,000

Total Instruction $1,264,278 $1,255,645 $2,224,964 $2,048,600

5.52


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16

Student Body Fund

3300 Community Services100 Salaries and Wages

130 Additional salary $12,918 $0 $0 $0Total Salaries and Wages 12,918 0 0.00 0 0.00 0

200 Associated Payroll Costs210 Public Employees Retirement System 4,357 0 0 0220 Social security 1,730 0 0 0230 Other required payroll costs 222 0 0 0


300 Purchased Services320 Property services 1,957 0 0 0390 Other general prof/tech svcs 625 0 0 0


400 Supplies and Materials411 Consumable supplies 9,718 0 0 0460 Non-consumable supplies (Non-Tech) 17,920 0 0 0


600 Other640 Dues and fees 6,052 0 0 0670 Taxes and licenses 124 0 0 0


Total Community Services 55,622 0 0.00 0 0.00 0


820 Reserved for next year 747,316 705,292 0 0Total Other Uses of Funds 747,316 705,292 0 0

Total Unappropriated Ending Balance 747,316 705,292 0 0


5.53


5.54

Technology Fund

Computers and other technology used throughout the district require continuous upgrading and maintenance.

This fund was established to account for resources allocated for this purpose. The district currently has approximately 4,390 work stations (3,673 Macintosh and 717 PC’s) with a replacement value of approximately $3.8 million.

Computer software is also purchased from this account as is other related material.

Revenues for this fund come from transits from Multnomah Education Service District as well as E-rate funding from telecommunications surcharges.

5.55


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


5400 Beginning fund balance $519,736 $490,148 $141,576 $314,6731510 Interest on investments 1,957 2,552 1,448 1,9201990 E-rate revenues 138,918 88,252 80,000 401,1332221 ESD transit 250,000 250,000 250,000 250,000


ESTIMATED REQUIREMENTS


130 Additional salary 3,396 100 4,100 12,263Total Salaries and Wages 3,396 100 4,100 12,263

200 Associated Payroll Costs210 Public Employees Retirement System 699 21 1,906 2,756220 Social security 258 6 628 938230 Other required payroll costs 36 1 40 43


300 Purchased Services310 Instructional, prof. & technical serv. 0 26,495 0 0340 Travel 2,830 3,096 3,000 7,150380 Non-instruction prof & tech 0 42,988 25,000 45,000


400 Supplies & Materials411 Consumable supplies 212 118 0 0460 Non-consumable (Non-Tech) 105,430 101,150 70,000 110,922470 Computer software 99,314 82,658 43,000 5,000480 Computer hardware 207,989 465,251 125,000 683,304

Total Supplies & Materials $412,944 $649,177 $238,000 $799,226


Budget Year: 07/01/15 - 06/30/16

Technology Fund

5.56


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16

Technology Fund

2660 Technology Services500 Capital Outlay

550 Depreciable Technology $0 $0 $150,000 $0Total Capital Outlay 0 0 150,000 0

600 Other Objects640 Dues and fees 300 280 350 350

Total Other Objects 300 280 350 350Total Technology Services 420,463 722,164 423,024 867,726

Total Support Services 420,463 722,164 423,024 867,726


810 Planned reserve 0 0 50,000 100,000Total Other Uses of Funds 0 0 50,000 100,000

Total Operating Contingency 0 0 50,000 100,000


820 Reserved for next year 490,148 0 0 0Total Other Uses of Funds 490,148 0 0 0

Total Unappropriated Ending Balance 490,148 0 0 0


5.57

Transportation Replacement Fund This fund was established during the 2012-13 budget process to account for the funds under ORS 327.033. The State School Fund (SSF) provides a 70% reimbursement of depreciation costs for transportation garages and equipment, i.e., buses. These funds are required by statute to be accounted for in a separate fund and are to be used for the purposes as designated by ORS 327.033. Expenditure of these funds are limited to the acquisition of new buses or transportation.

Bus Age20 + Years Old 415 to 20 Years Old 2310 to 15 Years Old 320 to 10 Years Old 45TOTAL BUSSES 104

Count

5.58


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


1500 Interest on investments $413 $630 $459 $4593222 SSF transportation equipment 287,395 287,347 304,500 272,7495200 Interfund transfers 28,805 0 0 05300 Sale of fixed assets 3,468 5,368 1,200 1,2005400 Beginning fund balance 0 97,819 53,056 36,223


ESTIMATED REQUIREMENTS2552 Vehicle Operations Services

500 Capital Outlay564 Bus and capital bus improvements 121,996 240,548 259,215 245,631

Total Capital Outlay 121,996 240,548 259,215 245,631Total Vehicle Operations Services 121,996 240,548 259,215 245,631

2554 Vehicle Servicing & Maintenance500 Capital Outlay

562 Bus garage improvements 0 30,606 0 0Total Capital Outlay 0 30,606 0 0

Total 0 30,606 0 0

2558 Special Education Transportation Services500 Capital Outlay

564 Bus and capital bus improvements 100,265 61,415 100,000 65,000Total Capital Outlay 100,265 61,415 100,000 65,000

Total Special Education Transportation Services 100,265 61,415 100,000 65,000Total Support Services 222,261 332,569 359,215 310,631


820 Reserved for next year 97,819 58,595 0 0Total Other Uses of Funds 0 0 0 0




Budget Year: 07/01/14 - 06/30/15

Transportation Replacement Fund

5.59


5.60

Capital Funds

Capital Funds track capital outlay expenditures for the renovation and construction of buildings and equipment.

The District has four capital funds in use and one shown for historical purposes:

Capital Projects Fund: This fund was established with the sale of the district 2012 series bonds, to track bond related expenditures.

Capital Reserve Fund: This fund is a reserve fund the district maintains for the acquisition, renovation and construction of buildings and equipment.

Construction Excise Tax Fund: This fund collects taxes from newly constructed buildings or additional square footage added to existing buildings from properties within the district’s boundaries.

Early Childhood Fund: This Fund was established to track the capital campaign revenues and expenditures for the Earl Boyles Earl Childhood Center.

Transportation Replacement Fund: This fund was closed in 2012-13 and is no longer in use. It is shown to comply with Oregon budget law.

2011-12 Actuals 2012-13 Actuals 2013-14 Actuals 2014-15 Budget 2015-16 BudgetCapital Projects Resources $0 $52,122,009 $42,425,216 $24,500,000 $7,330,000Capital Projects Requirements $0 $9,851,233 $22,722,317 $24,500,000 $7,330,000Capital Reserve Resources $2,231,156 $498,120 $599,996 $478,672 $514,339Capital Reserve Requirements $1,814,403 $30,637 $168,808 $478,672 $514,339Construction Excise Tax Resources $499,214 $661,233 $896,587 $996,011 $325,584Construction Excise Tax Requirements $0 $0 $364,928 $996,011 $325,584Early Childhood Center Resources $0 $420,724 $1,800,775 $3,326,208 $300,000Early Childhood Center Requirements $0 $129,499 $1,800,775 $3,326,208 $300,000Transportation Equipment Resources $120,989 $28,805 $0 $0 $0Transportation Equipment Requirements $92,184 $28,805 $0 $0 $0

$0

$10,000,000

$20,000,000

$30,000,000

$40,000,000

$50,000,000

6.1

Capital Projects Fund

This fund was established after the successful passage of a General Obligation Bond Levy May 15, 2012.

This fund will manage the capital expenditures for specifically authorized projects funded by General Obligation bonds. For 2013-14 the State established function 4180 – Other Capital Items for textbooks and technology purchases. Anticipated purchases for 2015-16 are budgeted under this code.

Projects for 2015-16 Fiscal Year include:

Cherry Park Elementary School Renovations

Mill Park Elementary School Renovations

Floyd Light Middle School Gym Floor Replacement

Ron Russell Middle School Renovations

David Douglas High School Phase 3 (South Building) Renovations

Lincoln Park Elementary School Gym Floor Replacement

West Powellhurst Elementary School Gym Floor Replacement

Gilbert Park Elementary School Gym Floor Replacement

Gilbert Heights Elementary School Gym Floor Replacement

Security Access at each school

Textbook Replacement

Technology Replacements

6.2


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


5400 Beginning fund balance $0 $42,270,776 $24,100,000 $7,300,0001500 Earnings on investments 115,661 149,166 400,000 30,0001960 Recovery of prior year expense 0 5,274 0 05100 Bond proceeds 52,006,348 0 0 0



2520 Fiscal Services300 Purchased Services

380 Non-instruction prof & tech 15,750 0 0 0Total Purchased Services 15,750 0 0 0

600 Other640 Dues and fees 369,883 0 0 0670 Taxes and licenses 21,973 0 0 0Total Other 407,606 0 0 0

Total Fiscal Services $407,606 $0 $0 $0


Budget Year: 07/01/15 - 06/30/16


6.3


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16


2540 Maintenance - District Wide300 Purchased Services

380 Non-instruction prof & tech $0 $0 $0 $0390 Other general prof/tech svcs 0 0 1,556,000 0

Total Purchased Services 0 0 1,556,000 0

400 Supplies & Materials460 Non-consumable supplies 0 23,179 125,000

Total Supplies & Materials 0 23,179 125,000 0Total Maintenance - District Wide 0 23,179 125,000 0

Total Support Services 407,606 23,179 1,681,000 0


320 Property Services 182,504 192,530 822,500 0350 Communication 6,314 2,220 12,000 1,100380 Non-instruction prof & tech 2,029,793 1,690,895 765,500 108,000390 Other general prof/tech svcs 967,183 2,140,101 2,106,500 412,500

Total Purchased Services 3,185,794 4,025,746 3,706,500 521,600

400 Supplies & Materials460 Non-consumable supplies (Non-Tech) 0 58,400 0 0

Total Supplies & Materials 0 58,400 0 0

500 Capital Outlay520 Buildings acquisition 2,398,007 15,915,271 14,100,681 6,501,223530 Improvements other than bldg 0 1,294,114 111,000 0540 Depreciable equipment 803,750 0 0 0

Total Capital Outlay 3,201,757 17,209,385 14,211,681 6,501,223

600 Other Objects650 Insurance & judgements 0 32,038 0 0670 Taxes & licenses 251,676 465,770 75,000 0

Total Other Objects 251,676 497,808 75,000 0Total Building Acquisition/Construction 6,639,227 21,791,339 17,993,181 7,022,823

6.4


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16


4180 Other Capital Items400 Supplies & Materials

420 Textbooks 499,417 95,709 208,665 252,970460 Non-consumable supplies (Non-Tech) 51,100 61,534 0 0470 Computer software 609,464 619,835 98,506 20,000480 Computer hardware 1,644,419 130,720 300,000 34,207

Total Supplies & Materials 2,804,400 907,798 607,171 307,177Total Other Capital Items 2,804,400 907,798 607,171 307,177

Total Facilities Acquisition and Construction 9,443,627 22,699,137 18,600,352 7,330,000

6000 Contingencies800 Other Uses of Funds

810 Planned reserve 0 0 4,218,648 0Total Other Uses of Funds 0 0 4,218,648 0

Total Contingencies 0 0 4,218,648 0


820 Reserved for next year 42,270,776 19,702,900 0 0Total Other Uses of Funds 42,270,776 19,702,900 0 0

Total Unappropriated Ending Balance 42,270,776 19,702,900 0 0


6.5

Capital Reserve Fund This fund accounts for the acquisition, renovation and construction of buildings and equipment. Revenue includes rent from the Deardorff properties, stadium usage, Halsey center, and investment income.

6.6


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


5400 Beginning fund balance $416,753 $467,483 $401,777 $409,1961510 Earnings on investments 2,402 2,247 1,955 1,9551911 Rental of buildings 33,895 68,080 47,940 103,1881913 Stadium use 26,976 33,068 27,000 01960 Recovery of Prior Year Expense -7,448 0 0 01990 Miscellaneous revenue 7,500 29,118 0 02200 Restricted Revenue 18,042 0 0 0


ESTIMATED REQUIREMENTS2520 Fiscal Services

600 Other Objects670 0 300 0 0

Total Other Objects 0 300 0 0Total Purchased Services 0 300 0 0

2540 Maintenance - District Wide300 Purchased Services

320 Property services 2,205 16,180 121,500 121,500380 Non-instruction prof & tech 4,090 4,780 133,000 134,000390 Other general prof/tech svcs 0 0 0 11,828


400 Supplies & Materials411 Consumable supplies 0 0 0 500460 Non-consumable supplies (non-tech) 0 0 10,000 10,000

Total Supplies & Materials 0 0 10,000 10,500600 Other Objects

670 Taxes and licenses 5,850 6,150 6,500 14,000Total Other Objects 5,850 6,150 6,500 14,000

Total Maintenance - District Wide 12,145 27,110 271,000 291,828Total Support Services $12,145 $27,410 $271,000 $291,828


Budget Year: 07/01/15 - 06/30/16

Capital Reserve Fund

6.7


6.8


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2012-13 2013-14 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16


Budget Year: 07/01/15 - 06/30/16

Capital Reserve Fund


380 Non-instruction prof & tech $18,492 $0 $130,000 $0Total Purchased Services 18,492 0 130,000 0

500 Capital Outlay520 Building acquisition 0 139,813 0 159,839

Total Capital Outlay 0 139,813 0 159,839

600 Other Objects640 Dues and fees 0 0 15,000 0670 Taxes & licenses 0 1,585 0 0

Total Other Objects 0 1,585 15,000 0Total Building Acquisition/Construction 18,492 141,398 145,000 159,839

Total Facilities Acquisition and Construction 18,492 141,398 145,000 159,839








6.9

Construction Excise Tax Fund In 2007, the Oregon Legislative Assembly passed Senate Bill 1036 authorizing school districts to impose construction excise taxes to fund capital improvements to school facilities. In January 2008, the District imposed this tax pursuant to the provisions of Senate Bill 1036. In September of 2014, the Board authorized the rates of $1.17 per square foot (residential), $0.58 per square foot (non-residential) with a non-residential maximum of $29,200 as per an update from the Oregon Department of Revenue. The tax is collected by the City of Portland and disbursed to the District quarterly.

6.10


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


5400 Beginning fund balance $499,214 $661,233 $839,951 $172,5241130 Construction excise tax 159,002 232,143 150,000 150,0001500 Interest on investments 3,017 3,211 6,060 3,060


ESTIMATED REQUIREMENTS4150 Building Acquisition/Construction

300 Purchased Services380 Non-instruction prof & tech 0 0 265,000 0390 Other general prof/tech svcs 0 89,367 0 0

Total Purchased Services 0 89,367 265,000 0

500 Capital Outlay520 Building acquisition 0 275,561 731,011 325,584

Total Capital Outlay 0 275,561 731,011 325,584Total Building Acquisition/Construction 0 364,928 996,011 325,584

Total Facilities Acquisition and Construction 0 364,928 996,011 325,584






Budget Year: 07/01/15 - 06/30/16

Construction Excise Tax Fund

6.11

Early Childhood Center Capital Project Fund

The District passed a bond in May 2012 which included part of the funding to construct an early childhood center; the other part of the funding was to come from private and public sources outside of the bond proceeds. Funds contributed from private and public sources for the early childhood center construction, furniture, fixtures, and equipment will be restricted for those purposes and will need to be accounted for separately. This fund was established by a Board resolution on October 11, 2012 to manage the resources received for the early childhood project. This project has been completed, but all funding has not yet been received. The District received all but approximately $300,000 in funding as of the publication of the 2015/16 Proposed Budget. The $300,000 was pledged by organizations and individuals to be collected during 2015-16 and 2016-17. These funds will be collected in this fund and transferred to the General Fund to reimburse it as the General Fund paid for the overage in the project.

6.12


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


5400 Beginning fund balance $0 $291,225 $1,223,720 $01500 Interest on investments 291 2,700 2,488 01920 Private contributions/donations 420,433 1,506,850 2,100,000 300,000

TOTAL ESTIMATED RESOURCES 420,724 1,800,775 3,326,208 300,000

ESTIMATED REQUIREMENTS2540 Maintenance - District Wide

400 Supplies & Materials460 Consumable supplies 0 0 200,000 0

Total Supplies & Materials 0 0 200,000 0

Total Maintenance 0 0 200,000 0


380 Non-instruction prof & tech 0 135,856 200,000 0Total Purchased Services 0 135,856 200,000 0

500 Capital Outlay520 Building acquisition 129,499 1,664,919 2,926,208 0

Total Capital Outlay 129,499 1,664,919 2,926,208 0Total Building Acquisition/Construction 129,499 1,800,775 3,126,208 0

Total Facilities Acquisition and Construction 129,499 1,800,775 3,126,208 0

5200 Transfer of Funds700 Transfers

710 Fund modification 0 0 0 300,000Total Transfers 0 0 0 300,000

Total Transfer of Funds 0 0 0 300,000


820 Reserved for next year 291,225 0 0Total Other Uses of Funds 291,225 0 0 0


TOTAL ESTIMATED REQUIREMENTS $420,724 $1,800,775 $3,326,208 $300,000


Budget Year: 07/01/15 - 06/30/16

Early Childhood Center Capital Project Fund

6.13

Transportation Equipment Fund This fund was established to budget/account for the acquisition of transportation equipment. The district began an aggressive campaign to replace its aging bus fleet in 1995. Since then, 85 buses have been purchased. The total fleet is comprised of 55 large buses, 33 special needs buses and 16 back-up buses. During 2012-13 the balance of this fund was transferred to the Transportation Replacement Fund. This fund is now closed and historical information is presented according to budget law.

6.14


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


5400 Beginning fund balance $28,805 $0 $0 $01510 Interest on investments 0 0 0 05200 Interfund transfers 0 0 0 0

TOTAL ESTIMATED RESOURCES 28,805 0 0 0


2545 Care & Upkeep of Vehicles

500 Capital Outlay540 Depreciable equipment 0 0 0 0564 Bus purchases 0 0 0 0

Total Capital Outlay 0 0 0 0Total Care & Upkeep of Vehicles 0 0 0 0

Total Support Services 0 0 0 0


710 Fund modification 28,805 0 0 0Total Transfers 28,805 0 0 0

Total Transfer of Funds 28,805 0 0 0


820 Reserved for next year 0 0 0 0Total Other Uses of Funds 0 0 0 0

Total Unappropriated Ending Balance 0 0 0 0

TOTAL ESTIMATED REQUIREMENTS $28,805 $0 $0 $0


Budget Year: 07/01/15 - 06/30/16

Transportation Equipment Fund

6.15


6.16

Internal Service Funds

Internal Service Funds track services provided by one District department to other District departments. Governmental entities may provide such services under the internal service structure and charge back the costs of services to those departments using the services. David Douglas School District has two internal services funds: Insurance Fund: This fund provides for payment of certain insurance claims and deductibles for those risks the District self-insures for. Reprographics and Postal Fund: This fund provides printing and postage services district-wide. The expenditures for printing costs of the district’s central print shop are expensed here. The staff expenses for the print shop can be found in the General Fund under program 2574 – Printing, Publishing and Duplicating. The chart below compares three year’s of prior actual expenditures to the current and proposed requirements budgets for each fund.

2011-12 Actuals 2012-13 Actuals 2013-14 Actuals 2014-15 Budget 2015-16 BudgetInsurance Requirements $66,573 $79,646 $24,132 $392,830 $373,967Reprographics Requirements $0 $298,771 $299,300 $410,000 $401,000

$0

$50,000

$100,000

$150,000

$200,000

$250,000

$300,000

$350,000

$400,000

$450,000

7.1

Insurance Fund

This fund was established in April 1972 to cover the cost of uninsured losses. The establishment of higher deductibles, primarily in the area of property and liability, allows the district to reduce its insurance premiums. In fiscal year 2003, retention levels were raised to $50,000 per occurrence. In 07/08, the general liability limit was raised from $5 million to $10 million per occurrence due to a court decision that was made which increased the district’s liability risk substantially. Coverage Recap:

Type: Coverage / Deductible

Property $100m limit / $50k deductible

General Liability / Auto $10m limit per occurrence / $500k per occurrence / $50k deductible per occurrence

Boiler / Machinery $50m limit / $1k deductible

Description Other Planned Reserve Total Budget2014-15 Adopted Budget $160,000 $210,025 $370,025Increase for projected expenditures $40,000 $0 $410,025Projected reduction due to claims $0 -$36,058 $373,9672015-16 Proposed Budget $200,000 $173,967 $373,967

Budgeted Object Categories

7.2


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


5400 Beginning fund balance $444,665 $381,119 $357,864 $356,7671500 Interest on investments 3,009 2,439 2,161 2,2001990 Miscellaneous revenue 13,091 22,644 10,000 15,000


ESTIMATED REQUIREMENTS2520 Fiscal Services

600 Other Objects650 Insurance and judgments 79,646 24,132 160,000 200,000

Total Other Objects 79,646 24,132 160,000 200,000Total Fiscal Services 79,646 24,132 160,000 200,000










Budget Year: 07/01/15 - 06/30/16

Insurance Fund

7.3

Reprographics and Postal Services Fund

This fund was established during the 2012-13 budget process to account for the expenditures and revenue of District printing and postage. These expenditures are billed accordingly to District users.

Description Purchased Services Supplies & Materials Total Budget2014-15 Adopted Budget $240,000 $170,000 $410,000Increase cost for services of copiers $21,000 $0 $431,000Decrease estimated usage of paper $0 -$30,000 $401,0002015-16 Proposed Budget $261,000 $140,000 $401,000

Budgeted Object Categories

7.4


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


5400 Beginning fund balance $0 $30,308 $26,672 $17,6721500 Interest on investments 64 238 300 3001970 Services provided other funds 320,015 307,743 383,028 383,028



2570 Internal Services

300 Purchased Services320 Property services 134,350 159,769 150,000 171,000350 Communication 57,118 74,121 90,000 90,000


400 Supplies & Materials411 Consumable supplies 98,303 65,410 170,000 140,000

Total Supplies & Materials 98,303 65,410 170,000 140,000Total Internal Services 289,771 299,300 410,000 401,000







Budget Year: 07/01/15 - 06/30/16

Reprographics and Postal Services Fund

7.5


7.6

General Obligation

Bonds$5,461,800

65%

PERS UAL Bonds

$2,993,01535%

Debt Service FundsTotal 15-16 Proposed Budget: $8,454,815

8.1

General Obligation Bond Debt Service Fund The General Obligation Bond Debt Service Fund is used to repay the principal and interest on voter approved General Obligation Bonds. $19.8m of bonds were approved by the voters in May 1993, and another $39.9 million was approved in November 2000. Both issues were subsequently refunded to take advantage of declining interest rates. In May of 2012, voters approved a $49.5 million bond levy. The District sold bonds in July and August of 2012. These payments are included in the table below. Future General Obligation bond maturities are as follows:

Fiscal Year Ending June 30, Principal Interest Total

FYE 2016 3,885,000 1,301,800 5,186,800 FYE 2017 4,165,000 1,155,813 5,320,813 FYE 2018 4,455,000 1,001,325 5,456,325 FYE 2019 4,760,000 831,838 5,456,325 2019-2023 18,455,000 1,773,287 20,228,287 2024-2028 17,513,450 9,159,613 26,673,063 2029-2032 12,564,032 11,277,906 23,841,938

65,797,482$ 26,501,582$ 92,163,551$

8.2

Actuals for Actuals for FTE Adopted Budget

Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


5400 Beginning fund balance $339,685 $446,661 $346,535 $445,0001111 Current year's taxes 4,677,062 4,665,720 4,684,390 4,861,3001112 Prior year's taxes 140,709 128,605 130,000 145,0001190 Penalties & interest on tax 1,967 794 2,000 3,5001510 Interest on investments 5,697 15,282 7,000 7,000


ESTIMATED REQUIREMENTS5100 Debt Service

600 Other Objects610 Redemption of principal 3,141,000 3,365,000 3,590,000 3,885,000621 Regular debt service interest 1,577,459 1,564,650 1,440,925 1,301,800

Total Other Objects 4,718,459 4,929,650 5,030,925 5,186,800Total Debt Service 4,718,459 4,929,650 5,030,925 5,186,800


820 Reserved for next year 446,661 327,412 139,000 275,000Total Other Uses of Funds 446,661 327,412 139,000 275,000

Total Unappropriated Ending Balance 446,661 327,412 139,000 275,000



Budget Year: 07/01/15 - 06/30/16

General Obligation Debt Service Fund

8.3

PERS UAL Debt Service Fund

In December 2005, PERS estimated the unfunded actuarial liability for Tier 1 and Tier 2 pension programs attributable to the actuarial pool in which school districts and education service districts participate, at over $2 billion.

The District’s allocated share of that unfunded liability was valued as of October 2007 to be approximately $38 million. Participating in a pooled sale with several other Oregon school districts, the District sold $38,060,000 in bonds to finance its unfunded pension liability and potentially reduce expenses. This fund accounts for the debt service payments on the bonds. Future Limited Tax Pension Obligation bond maturities are as follows:

Fiscal Year

Ending June 30, Principal Interest TotalFYE 2016 1,175,000 1,758,015 2,933,015 FYE 2017 1,345,000 1,695,211 3,040,211 FYE 2018 1,535,000 1,619,662 3,154,662 FYE 2019 1,740,000 1,533,441 3,273,441 2019-2023 9,330,000 5,028,338 14,358,338 2024-2028 16,230,000 2,675,096 18,905,096

32,370,000$ 16,121,532$ 48,491,532$

Note: The payment for interest has been rounded up for budgetary purposes.

8.4


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


5400 Beginning fund balance $109,449 $94,993 $42,002 $88,0001510 Interest on investments 6,412 6,435 2,000 4,5011972 PERS UAL from other funds 2,468,821 2,627,625 2,812,767 2,900,514


ESTIMATED REQUIREMENTS5100 Debt Service

600 Other Objects610 Redemption of principal 730,000 865,000 1,015,000 1,175,000621 Regular debt service interest 1,894,421 1,856,964 1,811,769 1,758,015

Total Other Objects 2,624,421 2,721,964 2,826,769 2,933,015Total Debt Service 2,624,421 2,721,964 2,826,769 2,933,015


820 Reserved for next year 94,993 7,089 30,000 60,000Total Other Uses of Funds 94,993 7,089 30,000 60,000

Total Unappropriated Ending Balance 94,993 7,089 30,000 60,000



Budget Year: 07/01/15 - 06/30/16

PERS UAL Debt Service Fund

8.5


8.6

2010-11 2011-12 2012-13 2013-14ER Benefits Resources $8,959,145 $7,860,624 $6,757,298 $5,699,564ER Benefits Requirements $1,135,906 $1,138,989 $1,057,734 $5,699,564ER Stipends Resources $1,706,245 $1,369,232 $1,170,525 $999,350ER Stipends Requirements $344,004 $208,518 $171,175 $999,350

$0

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

$6,000,000

$7,000,000

$8,000,000

$9,000,000

$10,000,000

FIDUCIARY FUNDS

9.1

Early Retirement Benefits Fund

The early retirement benefit payments fund was established in April 1981 to pay for the cost of designated medical insurance premiums for eligible retirees. Certified and classified collective bargaining agreements provide early retiree medical coverage once eligible to receive full benefits under PERS. Coverage is generally provided for seven years (certified), five years (classified), or until Medicare eligibility age (administrators). Benefits are limited to the collective bargaining cap. Teachers hired after 7/93 are limited to single coverage. The plan was “sunsetted” in 2006. Employees hired in fiscal 2007 or later are not eligible for this benefit. In reviewing the history of this fund it was determined that the fund did not meet the criteria of a true fiduciary fund. The monies are being transferred in 2013/2014 to the General Fund and expenditures will be budgeted under function 2700 Supplemental Retirement Programs. The resources and requirements through 2013/14 will be shown here per budget law requirements.

9.2


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


5400 Beginning fund balance $6,721,635 $5,699,564 $0 $01500 Interest on investments 35,663 0 0 0

TOTAL ESTIMATED RESOURCES 6,757,298 5,699,564 0 0

ESTIMATED REQUIREMENTS2700 Supplemental Retirement Program

200 Associated Payroll Costs240 Contractual employee benefits 1,057,734 0 0 0

Total Associated Payroll Costs 1,057,734 0 0 0

300 Purchased Services380 Non-instruction prof & tech 0 0 0 0

Total Purchased Services 0 0 0 0Total Supplemental Retirement Program 1,057,734 0 0 0

Total Support Services 1,057,734 0 0 0


710 Fund modification 0 5,699,564 0 0Total Transfers 0 5,699,564 0 0

Total Transfer of Funds 0 5,699,564 0 0


810 Planned reserve 0 0 0 0Total Other Uses of Funds 0 0 0 0

Total Operating Contingency 0 0 0 0


820 Reserved for next year 5,699,564 0 0 0Total Other Uses of Funds 5,699,564 0 0 0

Total Unappropriated Ending Balance 5,699,564 0 0 0

TOTAL ESTIMATED REQUIREMENTS $6,757,298 $5,699,564 $0 $0


Budget Year: 07/01/15 - 06/30/16

Early Retirement - Benefits Fund

9.3

Early Retirement Stipend Fund

This early retirement stipends fund was established in April 1981 to account for the cost of early retirement for eligible district employees. Administrators / Supervisors with 10 years of continuous service receive $400 monthly for up to 48 months. Teachers with 15 years of full time service are provided a maximum of 36 monthly payments of $400 per month. To assist with a reduction in force in 2011-12, a modification was made to the agreement to increase the stipend to $700 for those retiring that year. Classified employees are not covered under the plan; if eligible they receive a longevity payment at retirement. The plan was “sunsetted” in 2006. Employees hired in fiscal 2007 or later are not eligible for benefit. In reviewing the history of this fund it was determined that the fund did not meet the criteria of a true fiduciary fund. The monies are being transferred in 2013/2014 to the General Fund and expenditures will be budgeted under function 2700 Supplemental Retirement Programs. The resources and requirements through 2013/14 will be shown here per budget law requirements.

9.4


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


5400 Beginning fund balance $1,160,714 $999,350 $0 $01510 Interest on investments 6,480 0 0 01960 Recovery of prior year expense 3,331 0 0 0

TOTAL ESTIMATED RESOURCES 1,170,525 999,350 0 0

ESTIMATED REQUIREMENTS2700 Supplemental Retirement Program

100 Salaries and Wages116 Retirement stipend 158,553 0 0 0

Total Salaries and Wages 158,553 0 0 0

200 Associated Payroll Costs220 Social security 12,622 0 0 0230 Other required payroll costs 0 0 0 0


300 Purchased Services380 Non-instruction prof & tech 0 0 0 0

Total Purchased Services 0 0 0 0Total Support Services 171,175 0 0 0


710 Fund modification 0 999,350 0 0Total Transfers 0 999,350 0 0

Total Transfer of Funds 0 999,350 0 0


810 Planned reserve 0 0 0 0Total Other Uses of Funds 0 0 0 0

Total Operating Contingency 0 0 0 0


820 Reserved for next year 999,350 0 0 0Total Other Uses of Funds 999,350 0 0 0


TOTAL ESTIMATED REQUIREMENTS $1,170,525 $999,350 $0 $0


Budget Year: 07/01/15 - 06/30/16

Early Retirement - Stipends Fund

9.5


9.6

No. of BudgetedProgram FTE SalaryGeneral Fund

1111 Elementary SchoolsLicensed 178.92 41,679 - 78,306 $ 11,509,524Classified 86.42 25,771 - 59,301 1,928,976

265.34 13,438,500

1121 Middle SchoolsLicensed 96.20 41,679 - 78,306 6,500,772Classified 16.44 25,771 - 59,301 388,479

112.64 6,889,251

1131 High SchoolLicensed 109.79 41,679 - 78,306 7,545,411Classified 13.44 25,771 - 59,301 382,263

123.23 7,927,674

1132 High School Extra CurricularLicensed 1.00 41,679 - 91,673 91,673

1.00 91,673

1140 Pre-Kindergarten ProgramsLicensed 2.00 41,679 - 78,306 109,204Classified 3.56 25,771 - 59,301 76,040

5.56 185,244

1210 TAGLicensed 1.00 41,679 - 78,306 60,193

1.00 60,193

1221 Learning CentersLicensed 15.50 41,679 - 78,306 981,521Classified 45.37 25,771 - 59,301 963,663

60.87 1,945,184

1250 Resource RoomLicensed 21.50 41,679 - 78,306 1,420,299Classified 15.00 25,771 - 59,301 347,580

36.50 1,767,879

1251 Community Transition ProgramLicensed 3.00 41,679 - 78,306 197,931Classified 10.13 25,771 - 59,301 214,516

13.13 412,447

1283 Alternate Education - Fir Ridge CampusLicensed 12.42 41,679 - 78,306 885,045Classified 2.88 25,771 - 59,301 72,743

15.30 $ 957,788

David Douglas School DistrictStaff (FTE) Recap and Salary Schedule 2015-16

AnnualSalary Range

10.1

No. of BudgetedProgram FTE Salary

1285 Home TutorsLicensed 1.00 41,679 - 78,306 $ 77,426

1.00 77,426

1291 ESLLicensed 59.93 41,679 - 78,306 4,149,787Classified 3.50 25,771 - 59,301 102,776

63.43 4,252,563

2110 AttendanceLicensed 3.00 41,679 - 78,306 230,274Classified 2.88 25,771 - 59,301 123,385

5.88 353,659

2115 Student SafetyClassified 10.38 25,771 - 59,301 353,357

10.38 353,357

2120 Guidance and CounselingLicensed 23.25 41,679 - 78,306 1,584,732Classified 6.60 25,771 - 59,301 216,971

29.85 1,801,703

2130 Health ServicesClassified 6.00 25,771 - 59,301 147,465

6.00 147,465

2140 Psychological ServicesLicensed 2.50 41,679 - 78,306 178,335Classified 1.09 25,771 - 59,301 36,556

3.59 214,891

2150 Speech, Pathology and AudiologyLicensed 12.60 41,679 - 78,306 840,603Classified 3.38 25,771 - 59,301 129,339

15.98 969,942

2160 Other Student ServicesLicensed 1.70 41,679 - 78,306 89,868Classified 0.71 25,771 - 59,301 27,865

2.41 117,733

2190 Service Direction, Student Support ServicesClassified 1.44 25,771 - 59,301 63,574Managerial/administrative 2.25 119,870 - 130,437 290,689

3.69 $ 354,263

Annual


Salary Range

10.2


2210 Improvement of InstructionLicensed 14.50 41,679 - 78,306 $ 1,052,611Classified 1.00 25,771 - 59,301 46,542Managerial/administrative 1.00 102,974 - 149,580 130,831

16.50 1,229,984

2220 Ed Media ServicesLicensed 1.00 41,679 - 78,306 78,306Classified 11.00 25,771 - 59,301 286,915

12.00 365,221

2230 Assessment & TestingManagerial/administrative 1.00 102,974 - 149,580 124,452

1.00 124,452

2320 Executive Administrative ServicesClassified 2.00 58,339 - 114,517 139,968Managerial/administrative 2.00 125,000 - 170,000 362,051

4.00 502,019

2410 Office of the PrincipalLicensed 2.00 41,679 - 78,306 143,708Classified 37.38 25,771 - 59,301 1,318,025Managerial/administrative 24.00 102,974 - 149,580 2,894,592

63.38 4,356,325

2490 Other School AdministrationManagerial/administrative 1.00 102,974 - 149,580 126,544

1.00 126,544

2510 Direction of Business SupportClassified 1.00 58,339 - 114,517 65,555Managerial/administrative 0.95 102,974 - 149,580 124,289

1.95 189,8442520 Fiscal Services

Classified 7.75 25,771 - 59,301 396,202Managerial/administrative 2.00 58,339 - 114,517 158,030

9.75 554,232

2541 Direction of MaintenanceClassified 1.00 25,771 - 59,301 46,542Managerial/administrative 3.00 58,339 - 114,517 252,112

4.00 $ 298,654

AnnualSalary Range


10.3


2542 Building Upkeep - CustodiansClassified 59.63 25,771 - 59,301 $ 2,498,964

59.63 2,498,964

2543 Building Upkeep - GroundsClassified 3.00 25,771 - 59,301 145,993

3.00 145,993

2544 District Wide MaintenanceClassified 9.50 25,771 - 59,301 492,228

9.50 492,228

2546 Security Services (Buildings)Classified 1.00 58,339 - 114,517 60,314

1.00 60,314

2551 Direction of TransportationManagerial/administrative 2.00 58,339 - 114,517 149,872

2.00 149,872

2552 Vehicle OperationClassified 45.40 25,771 - 59,301 1,366,647

45.40 1,366,647

2554 Vehicle MaintenanceClassified 3.00 25,771 - 59,301 159,752

3.00 159,752

2558 Special Education TransportationClassified 21.00 25,771 - 59,301 566,110

21.00 566,110

2570 Internal Services (Warehouse)Classified 1.75 25,771 - 59,301 67,821

1.75 67,821

2574 Printing, Publishing & Duplication ServicesClassified 1.75 25,771 - 59,301 67,824

1.75 67,824

2620 Grant WritingClassified 1.00 58,339 - 114,517 74,952

1.00 74,952

2630 Information ServicesClassified 2.75 25,771 - 59,301 116,004Managerial/administrative 1.00 58,339 - 114,517 78,794

3.75 $ 194,798

AnnualSalary Range


10.4


2640 Human RelationsLicensed 0.50 41,679 - 78,306 $ 36,669Classified 4.00 25,771 - 114,517 193,612Managerial/administrative 1.00 58,339 - 114,517 78,794

5.50 309,075

2660 Mgmt. Info. SystemsClassified 4.00 25,771 - 59,301 197,441Managerial/administrative 5.00 58,339 - 114,517 369,103

9.00 566,544

3320 Community Recreation ServicesLicensed 0.21 41,679 - 78,306 19,251Classified 1.00 25,771 - 59,301 42,971Managerial/administrative 1.00 58,339 - 114,517 58,339

2.21 120,561

3500 Care of Children ServicesLicensed 0.50 41,679 - 78,306 30,097Classified 6.00 25,771 - 59,301 131,788

6.50 161,885

General Fund Total 1,066.35 $ 57,069,450

Grant FundsIDEA

1221 Licensed 2.50 41,679 - 78,306 $ 139,5031250 Licensed 1.00 41,679 - 78,306 41,6492140 Licensed 5.50 41,679 - 78,306 403,2342150 Licensed 4.80 41,679 - 78,306 265,7932160 Licensed 2.25 41,679 - 78,306 141,8122190 Licensed 1.00 41,679 - 78,306 77,2421221 Classified 1.90 25,771 - 59,301 41,1691250 Classified 2.25 25,771 - 59,301 49,0762140 Classified 1.00 25,771 - 59,301 46,1302150 Classified 0.75 25,771 - 59,301 24,3102160 Classified 0.64 25,771 - 59,301 23,2162190 Classified 2.91 25,771 - 59,301 95,202

Sub Total 26.50 1,348,336

IDEA - Columbia Regional2140 Licensed 0.15 41,679 - 78,306 10,1892150 Licensed 1.00 41,679 - 78,306 64,3202140 Classified 0.75 25,771 - 59,301 14,6572150 Classified 0.75 25,771 - 59,301 14,657

Sub Total 2.65 $ 103,823

David Douglas School District

AnnualSalary Range

Staff (FTE) Recap and Salary Schedule 2015-16

10.5

No. of BudgetedProgram FTE SalaryGrant Funds

Columbia Regional for Early Childhood Special Education2150 Licensed 2.00 $ 123,231

Sub Total 2.00 123,231

Title I1272 Licensed 23.50 41,679 - 78,306 1,770,4952110 Licensed 0.75 41,679 - 78,306 58,0702240 Licensed 2.00 41,679 - 78,306 150,7642620 Managerial/administrative 1.00 102,974 - 149,580 111,9172620 Classified 0.50 25,771 - 114,517 19,752

Sub Total 27.75 2,110,998

Title II A2240 Licensed 1.00 41,679 - 78,306 78,3062240 Classified 0.50 25,771 - 59,301 19,752

Sub Total 1.50 98,058

Mount Hood Community College/MESD1140 Licensed 1.00 41,679 - 78,306 58,9091140 Classified 0.88 25,771 - 59,301 17,099

Sub Total 1.88 76,008

Title III2240 Licensed 1.00 41,679 - 78,306 65,4023300 Classified 1.00 25,771 - 59,301 27,337

Sub Total 2.00 92,739

Early Childhood Special Education1260 Licensed 54.00 41,679 - 78,306 3,184,2472110 Licensed 2.00 41,679 - 78,306 135,8552150 Licensed 50.80 41,679 - 78,306 2,344,1462160 Licensed 20.00 41,679 - 78,306 1,235,7562190 Licensed 2.00 41,679 - 78,306 135,8562190 Managerial/administrative 6.65 58,339 - 114,517 766,1181260 Classified 22.08 25,771 - 59,301 459,4072150 Classified 3.50 25,771 - 59,301 131,0802160 Classified 1.48 25,771 - 59,301 57,2162190 Classified 10.94 25,771 - 59,301 318,4512540 Classified 1.38 25,771 - 59,301 45,9552620 Classified 0.50 25,771 - 59,301 33,846

Sub Total 175.33 $ 8,847,933


AnnualSalary Range

10.6


Early Intervention Evaluations1260 Licensed 1.80 41,679 - 78,306 $ 132,0082150 Licensed 1.75 41,679 - 78,306 131,4082160 Licensed 0.40 41,679 - 78,306 23,7242190 Managerial/administrative 0.10 102,974 - 149,850 12,236

Sub Total 4.05 299,376

Medicaid - Early Childhood 1260 Licensed 6.00 41,679 - 78,306 321,0002150 Licensed 4.25 41,679 - 78,306 233,3572160 Licensed 0.25 41,679 - 78,306 19,3571260 Classified 0.88 25,771 - 59,301 16,3612520 Classified 1.00 25,771 - 59,301 47,5282640 Classified 1.00 25,771 - 59,301 60,314

Sub Total 13.38 697,917

Teacher Collaboration Grant2240 Licensed 2.50 41,679 - 78,306 172,7842620 Licensed 2.57 41,679 - 78,306 176,512

Sub Total 5.07 349,296

David Douglas Education Association2640 Licensed 0.50 41,679 - 78,306 38,713

Sub Total 0.50 38,713

Mentoring2240 Licensed 1.00 41,679 - 78,306 60,713

Sub Total 1.00 60,713

Teach Oregon Grant2620 Managerial/Admnistrative 1.00 41,679 - 78,306 74,952

Sub Total 1.00 74,952

Mt. Hood Regulatory Commission Grant2660 Licensed 1.00 41,679 - 78,306 69,410

Sub Total 1.00 69,410

Early Learning Kindergarten Readiness Partnership and Innovation Grant2620 Managerial/Admnistrative 0.60 58,339 - 114,517 64,951

Sub Total 0.60 64,951

High Risk Childcare Program3500 Licensed 0.05 41,679 - 78,306 3,0103500 Classified 1.00 25,771 - 59,301 26,974

Sub Total 1.05 $ 29,984


AnnualSalary Range

10.7


PEERS - Early Childhood Special Education1260 Licensed 1.00 41,679 - 78,306 $ 78,3062190 Licensed 2.00 41,679 - 78,306 156,6122520 Classified 0.10 25,771 - 59,301 3,802

Sub Total 3.10 238,720

Office of Elementary and Secondary Education (OESE) Counseling Grant2120 Licensed 1.00 41,679 - 78,306 46,326

Sub Total 1.00 46,326

City of Portland Arts Tax1111 Licensed 9.85 41,679 - 78,306 691,779

Sub Total 9.85 691,779

Grant Funds Total 281.21 $ 15,463,263

Nutrition ServiceClassified 59.86 25,771 - 59,301 $ 1,496,626Managerial/administrative 1.05 58,339 - 114,517 82,566

Nutrition Services Fund Total 60.91 $ 1,579,192

Total - All Funds 1,408.47 $ 74,111,905


AnnualSalary Range

10.8

420 $ 577,602 $ 266,000 $ 324,500 $ $ $ $ 2,828 $ $ $ 20,000421 74,114 77,000 77,000 19,480 32,666 70,731 50,474 60,000 60,000 60,000422 22,990 20,000 18,000 546 3,115 145,000

674,706 363,000 # 419,500 20,026 32,666 70,731 56,417 205,000 60,000 80,000420 133,108 115,000 171,200 206421 47,662 30,000 35,000 4,324 81,746 17,792 6,857 35,000 35,000 35,000422 9,253 10,000 12,000 0

190,023 155,000 218,200 4,324 81,746 17,792 7,063 35,000 35,000 35,000420 247,609 200,000 309,500 265,677 200,000421 36,181 40,000 35,000 34,981 46,286 32,808 30,721 70,000 70,000 70,000422 2,291 20,000 13,800

286,081 260,000 358,300 300,658 46,286 32,808 30,721 70,000 70,000 270,000420 10,000

Preschool 42210,000

421 1,500 1,600422 304 70

1,500 1,600 304 70420 1,896 1,731

1,896 1,731420 11,871 28,000 28,500421 777 7,500 6,000 2,910 2,868 6,000 6,000 6,000422 3,959 2,000 3,000 116

16,607 37,500 37,500 116 2,910 2,868 6,000 6,000 6,000420 6,433421 27,361 25,000 27,000422 2,865 5,913 53,552 1,881 13,500 513,500 13,500

27,361 25,000 27,000 9,298 5,913 53,552 1,881 13,500 513,500 13,500420 42,356 25,000 37,100 16,063 20,500 3,006 10,500 10,500 10,500

42,356 25,000 37,100 16,063 20,500 3,006 10,500 10,500 10,500420 499,417 2,597,162 208,665 252,970

499,417 2,597,162 208,665 252,970

$ 1,237,134 $ 867,000 $ 1,099,200 $ 350,789 $ 189,077 177,794 $ 603,104 $ 2,937,162 $ 903,665 $ 667,970

1.

2.3.4.5.6.7.8.9.

10.

* 420 - Textbooks; 421 - Textbooks, replacement & growth; 422 - Textbooks, supplemental.

Total

1111/1112 - *

1121 -

Elementary

1221subtotal

Spec Edsubtotal

1140 -

subtotal

2011/126 2013/148

Textbook Expenditures(Ten Years)

2008/093 2009/0104 2014/159 2015/1610

Actual

2012/1372010/1152006/071 2007/082

Budget

In 2006/07, expenditures were focused on the K-12 Language Arts Adoption (object 420). Please note that growth costs may vary from year-to-year as enrollment "bubbles" move through the grade levels.

2012 Bond

subtotal

subtotal

subtotal

Middle

High1131 -

Notes:

subtotal

subtotal

subtotal

1210

1283

1291

subtotal

For 2015-16 Math Curriculum is budgeted under the General fund for $200K and $100K under Bond Funds; Remaining bond textbook budget is for the adoption of Health Curriculum.

In May 2012, the District passed a bond levy which included up to $4 million for textbooks.

In 2007/08, textbook expenditures mainly consisted of the K-12 Health Adoption.2008/09 expenditures were budgeted for the K-12 Math Adoption. Science adoption scheduled for 09-10 has been deferred. High school math adoption process which began in 08-09 will be completed in 09-10.Science adoption originally scheduled for 09-10 is budgeted for 10-11. Growth and replacement is funded; no discretionary/supplemental allocation.$165,000 was realigned in 2012-13 from 1131 High School Program. These funds were reallocated on a one time budget for a reading evaluation program in 2011-12.

For 2013-14, the balance of the $4 million from bond funds is included in the budget.For 2014-15, the balance of the $4 million from bond funds is included in the budget. $500,000 is included in 1291 for English Language Development curriculum.. ESL curriculum was not purchased in 2014-15, the adoption will take place with the State of Oregons adoption of ESL curriculum

10.9

Appendix A – Terminology and Acronyms

The following explanations are drawn from several sources including: Oregon Department of Education (ODE), Oregon Revised Statutes (ORS), Oregon Administrative Rules (OAR), Governmental Accounting Standards Board (GASB) and Government Finance Officers Association (GFOA).

ACCOUNT CODES: Account codes identify the funding source and nature of a budgeted expenditure.

ACCOUNTING SYSTEM: The methods and records established to identify, assemble, analyze, classify, record and report a government’s transactions and to maintain accountability for the related assets and liabilities.

ACCOUNTS PAYABLE: A short-term liability account reflecting amounts owed to private persons or organizations for goods and services received by a government.

ACCOUNTS RECEIVABLE: An asset account reflecting amounts due from private persons or organizations for goods and services furnished by a government (but not including amounts due from other funds or other governments).

ACCRUAL BASIS: The basis of accounting where revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flows take place. The District

uses the accrual basis of accounting in its government-wide financial statements and also in its proprietary fund and fiduciary fund financial statements. Accrual basis accounting is also referred to as full-accrual accounting.

ACCUMULATED DEPRECIATION: A contra-asset account used to report the accumulation of periodic credits to reflect the expiration of the estimated service life of fixed assets.

ACHIEVEMENT COMPACT: Agreement between the state and school district setting targets for achievement.

ACHIEVEMENT GAP: A persistent and significant disparity in educational achievement and attainment among groups of students as determined by a standardized measure.

ACT: American College Test

ACTIVITY: A specific and distinguishable service performed by one or more organizational components of a government to accomplish a function for which the government is responsible.

ACTUARIAL BASIS: A basis used in computing the amount of contributions to be made periodically to a fund or account so that the total contributions plus the compounded earnings thereon will equal the required payments to be made out of the fund or account. The factors considered in arriving at

the amount of these contributions include the length of time over which each contribution is to be held and the rate of return compounded on such contribution over its life. A pension trust fund for PERS is an example of a fund concerned with actuarial basis data.

AD VALOREM TAX: A tax based on value (e.g., a property tax).

ADM: Average Daily Membership is the year-to-date average of daily student enrollment.

ADMw: Average Daily Membership Weighted is the average daily membership of daily student enrollment increased by a variety of weighting factors. For example, each student qualifying for special education services is given an additional weight and counted as 2.0 full-time equivalents (FTE) for funding purposes.

ADMr: Average Daily Membership Resident, is the average daily membership of students who live in the district, regardless of where they attend. Weights are added to ADMr, in accordance to Oregon Revised Statute 327, to obtain weighted average daily membership (ADMw) which is the basis for making State School Fund payments.

ADOPTED BUDGET: The financial plan adopted by the school board which forms a basis for expenditure appropriations.

10.10


ALLOCATIONS: To divide an appropriation into amounts for specific purposes.

APC: Associated Payroll Costs (see definition below).

APPROPRIATION: A legal authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation usually is limited the in amount and time it may be expended.

ARBITRAGE: Classically, the simultaneous purchase and sale of the same or an equivalent security in order to profit from price discrepancies. In government finance, the most common occurrence of arbitrage involves the investment of the proceeds from the sale of tax-exempt securities in a taxable money market instrument that yields a higher rate, resulting in interest revenue in excess of interest costs.

ARC: Annual Required Contributions.

ASB: Associated Student Body.

ASBO: Association of School Business Officials International.

ASSESSED VALUATION: A valuation set upon real estate or other property by a government as a basis for levying taxes.

ASSETS: Resources owned or held which have monetary value. A probable future economic benefit obtained or controlled by a particular entity as a result of past transactions or events.

ASSOCIATED PAYROLL COSTS: These are employee payroll related benefits paid by the District that include federal and state taxes, health insurance, PERS pension benefits, workers’ compensation, unemployment insurance and tuition reimbursements.

AYP: Adequate Yearly Progress.

BALANCE SHEET: The financial statement disclosing the assets, liabilities and equity of an entity at a specified date in conformity with GAAP.

BALANCED BUDGET: The budget for a fund where the total projected resources equal the total projected requirements.

BASIC FINANCIAL STATEMENTS: Those financial statements, including notes thereto, necessary for the fair presentation of the financial position and results of operations of an entity in conformity with GAAP. The basic financial statements include a balance sheet, an “all-inclusive” operating statement, a budget comparison statement (for all governmental funds for which annual appropriated budgets are adopted), and a statement of changes in financial position (for proprietary funds, pension trust funds and nonexpendable trust funds).

BASIS OF ACCOUNTING: A term used to refer to when revenues, expenditures, expenses and transfers—and the related assets and liabilities—are recognized in the accounts and reported in the financial statements. Specifically, it relates to the timing of the measurements made, regardless of the nature of the measurement, on either the cash or the accrual method.

BC: Budget Committee. Consists of the seven elected School Board members and seven citizen members appointed by the Board. Citizen members serve three-year terms.

BEGINNING FUND BALANCE: Funds carried forward from the current fiscal year into the next budgeted fiscal year that become a resource to support the appropriations for the next budgeted fiscal year. The beginning fund balance is the same amount as the previous year’s ending fund balance.

BOLI: Bureau of Labor and Industries.

BOND OR BOND ISSUE: A certificate of debt guaranteeing payment of the original investment plus interest on specific dates. Most often, a written promise to pay a specified sum of money (called the face value or principal amount), at a specified date or dates in the future, called the maturity date(s), together with periodic interest at a specified rate. Sometimes, however, all or a substantial portion of the interest is included in the face

10.11


value of the security. The difference between a note and a bond is that the latter is issued for a longer period and requires greater legal formality.

BUDGET: A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. Used without any modifier, the term usually indicates a financial plan for a single fiscal year. The term “budget” is used in two senses in practice. Sometimes it designates the financial plan presented to the appropriating governing body for adoption, and sometimes it designates the plan finally approved by that body.

BUDGET COMMITTEE: A board of the District consisting of the school board and an equal number of legal voters of the District appointed by the School Board.

BUDGETARY CONTROL: The control or management of a government or enterprise in accordance with an approved budget to keep expenditures within the limitations of available appropriations and available revenues.

BUDGET DOCUMENT: The instrument used by the budget-making authority to present a comprehensive financial program to the appropriating governing body. The budget document usually consists of three parts. The first part contains a message from the budget-making authority, together with a summary of the proposed expenditures and the means of financing them. The second consists of

schedules supporting the summary. These schedules show in detail the past years’ actual revenues, expenditures and other data used in making the estimates. The third part is composed of drafts of the appropriation, revenue and borrowing measures necessary to put the budget into effect.

BUDGET MESSAGE: A general discussion of the proposed budget as presented in writing by the budget-making authority to the legislative body. The budget message should contain an explanation of the principal budget items, an outline of the government’s experience during the past period and its financial status at the time of the message and recommendations regarding the financial policy for the coming period.

CABINET: The Cabinet is the District’s executive council that is appointed by the Superintendent.

CAFR: Comprehensive Annual Financial Report (see definition below).

CAPITAL ASSETS (also called fixed-assets): Long-lived tangible assets obtained or controlled as a result of past transactions, events or circumstances. Fixed assets include buildings, equipment, improvements other than buildings and land. In the private sector, these assets are referred to most often as property, plant and equipment.

CAPITAL BUDGET: A plan of proposed capital outlays and the means of financing them.

CAPITAL EXPENDITURES: Expenditures resulting in the acquisition of or addition to the government’s general fixed assets.

CAPITAL OUTLAY: Expenditures that result in the acquisition of or addition to capital assets.

CAPITAL PROGRAM: A plan for capital expenditures to be incurred each year over a fixed period of years to meet capital needs arising from the long-term work program or other capital needs. It sets forth each project or other contemplated expenditure in which the government is to have a part and specifies the resources estimated to be available to finance the projected expenditures.

CARRY OVER FUND BALANCE: Represents the amount of the prior year’s ending fund balance that is budgeted as a resource in the next year.

CASH: Cash includes currency on hand and demand deposits with banks or other financial institutions. Cash also includes deposits in other kinds of accounts that have the general characteristics of demand deposit accounts.

CASH BASIS: A basis of accounting under which transactions are recognized only when cash is received or disbursed.

CBA: Collective Bargaining Agreement (see definition below).

10.12


CLASSIFIED STAFF: Employees in positions that are classified according to the duties and responsibilities involved in the work and do not require licensing by the Teacher Standards and Practices Commission as a condition of employment.

COLA: Cost of Living Adjustment.

COLLECTIVE BARGAINING AGREEMENT: Bargaining agreements formalize the results of negotiation between employers and a group of employees. Bargaining items typically include working conditions, wage scales, working hours, training, health and safety, overtime, grievance mechanisms, and rights to participate in workplace or company affairs. The District’s two major employee bargaining groups include its licensed staff and classified staff.

COMMON CORE STATE STANDARDS: A national initiative led by the National Governors Association and the Council of Chief State School Officers to establish a single set of clear educational standards for kindergarten through 12th grade in English language arts and mathematics that states may voluntarily adopt. To date, all states have fully adopted Common Core Standards with the exception of Alaska, Texas, Nebraska, Virginia & Minnesota.

COMMON SCHOOL FUND: Interest on trust funds from state sale of miscellaneous lands.

COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR): Financial report that contains, at a minimum, three sections: (1) introductory, (2) financial, and (3) statistical, and whose financial section provides information on each individual fund and component unit.

CONTINGENCY: A special amount set aside in the budget for unforeseen expenditures. Transfer of general fund operating contingency funds to cover unanticipated expenditures requires School Board approval.

COSA: Confederation of Oregon School Administrators.

COST: The amount of money or other consideration exchanged for goods or services.

COST ACCOUNTING: The method of accounting that provides for the assembling and recording of all the elements of cost incurred to accomplish a purpose, to carry on an activity or operation, or to complete a unit of work or a specific job.

COUNTY SCHOOL FUND: Distributed by county sources and includes property tax levy, state forest fees and various fines such as gambling fees.

CSIP: Comprehensive School Improvement Plan

CTP: Community Transition Program

CURRENT: As applied to budgeting and accounting, designates the operations of the present fiscal period as opposed to past or future periods. It usually suggests items likely to be used up or converted into cash within one year.

DBI: Data Base Initiative. A cost accounting and performance tracking system established by the Oregon Department of Education for the purpose of tracking expenditures against performance.

DEBT: An obligation resulting from the borrowing of money or from the purchase of goods and services. Debts of governments include bonds, time warrants and notes.

DEFERRED INFLOWS OF RESOURCES: The acquisition of net assets by the government that is applicable to a future reporting period. An example for the District is property taxes which have been collected but will not be available until the subsequent fiscal period.

DEFERRED OUTFLOWS OF RESOURCES: The consumption of net assets by the government that is applicable to future reporting periods. An example for the District is debt refunding charges that do not have present service capacity and must be amortized over future periods.

10.13


DEFICIT: (1) The excess of the liabilities and deferred inflows of resources of a fund over its assets and deferred outflows of resources. (2) The excess of expenditures over revenues during an accounting period or, in the case of proprietary funds, the excess of expenses over revenues during an accounting period. Oregon school districts may not carry deficits in any fund.

DEPRECIATION: (1) Expiration in the service life of fixed assets, other than wasting assets, attributable to wear and tear, deterioration, action of the physical elements, inadequacy and obsolescence. (2) The portion of the cost of a fixed asset, other than a wasting asset, charged as an expense during a particular period. In accounting for depreciation, the cost of a fixed asset, less any salvage value, is prorated over the estimated service life of such an asset, and each period is charged with a portion of such cost. Through this process, the entire cost of the asset is ultimately charged off as an expense.

DOUBLE ENTRY: A system of bookkeeping requiring that for every entry made to the debit side of an account or accounts, an entry or entries be made for an equal amount to the credit side of another account or accounts.

EARLY INTERVENTION AND EARLY CHILDHOOD SPECIAL EDUCATION (EI ECSE): The Oregon Department of Education contracts with local agencies to provide a statewide system of free services for young children with developmental delays and

disabilities and their families, including: (1) Early Intervention (EI)--Individually designed services for children birth to three and support for parents to enhance children's physical, cognitive, communication, social or emotional and/or adaptive development; (2) Early Childhood Special Education (ECSE)--Specially designed instruction for children ages 3 to the age of public school eligibility including physical, speech/language, mobility, social or emotional, and others.

EI ECSE: Early Intervention and Early Childhood Special Education (see definition above).

ELL (ESL): The English Language Learning program provides educational support to students who do not meet a minimal English language proficiency standard. Former term (and sometimes used) ESL or English as a Second Language.

ENDING FUND BALANCE: The ending fund balance of the current fiscal year becomes the beginning fund balance of the next fiscal year. The fund balance is made up of two components: (1) Unexpended budget. Budgeted expenditures minus actual expenditures; (2) Revenues received in excess of the budgeted amount.

ENCUMBRANCES: Commitments related to unperformed (executory) contracts for goods or services. Used in budgeting, encumbrances are not GAAP expenditures or liabilities, but represent the estimated amount of

expenditures ultimately to result if unperformed contracts in process are completed.

ENTITY: (1) The basic unit upon which accounting and/or financial reporting activities focus. The basic governmental legal and accounting entity is the individual fund and account group. (2) That combination of funds and account groups that constitutes the reporting entity for financial reporting purposes and alone may issue CAFRs and GPFS.

EQUALIZATION: A method for allocating local and state funds for schools adopted by the 1991 Oregon Legislature and modified slightly since then. The purpose of equalization is to ensure that students in all Oregon schools are treated equally in terms of how state and local resources are allocated. Equalization is implemented through the State School Fund formula which allocates local and state funds on a weighted per-student basis.

EQUITY ACCOUNTS: The District’s equity is its ownership in itself. Net position defines the District’s equity when accrual accounting is used and Ending Fund Balance defines the District’s equity when modified accrual accounting is used. The formula for equity is expressed: ASSETS + DEFERRED OUTFLOWS OF RESOURCES – LIABILITIES – DEFERRED INFLOWS OF RESOURCES = EQUITY.

10.14


EDUCATION SERVICE DISTRICT (ESD): ESDs provides regional services to Oregon’s component school districts, primarily in areas that the school districts alone would not be able to adequately and equitably provide. Examples would be high cost technology systems and children with severe disabilities who qualify under the category of high cost but low incidence. The services are basically offered within four large categories: Special Needs Children, School Improvement, Technology and Administrative services. David Douglas School District receives services from Northwest Regional ESD and from Multnomah ESD.

ESD: Education Service District (see definition above). Where?

EXPENDITURES: Decreases in net financial resources. Expenditures include current operating expenses requiring the present or future use of net current assets, debt service and capital outlays, and intergovernmental grants, entitlements and shared revenues.

FAS: Formative Assessment System. The process used by teachers and students to recognize and respond to student learning in order to enhance that learning, during the learning.

FEDERAL PROGRAMS: Federally funded programs – bilingual, migrant and Indian education, among others.

FINANCIAL AUDIT: An audit made to determine whether the financial statements of a government are presented fairly in conformity with GAAP.

FISCAL YEAR: A 12-month period to which the annual operating budget applies and, at the end of which, a government determines its financial position and the results of its operations.

FIXED COSTS: A cost such as rent that does not change from month to month with increases or decreases in the amount of services provided.

FIXTURES: Attachments to buildings that are not intended to be removed and cannot be removed without damage to the buildings. Those fixtures with a useful life presumed to be as long as that of the building itself, are considered a part of the building; all others are classified as equipment.

FORMATIVE ASSESSMENT SYSTEM (FAS): Formative assessment systems provide a comprehensive set of tools and protocols designed to guide mentor/mentee interactions and to advance beginning teacher practice and student learning. New teachers enter the classroom with foundational content and pedagogical knowledge. To advance student learning from the start, they also require a high-quality teacher induction program.

FTE: Full-Time Equivalency (1.00 FTE equals one full-time position).

FUNCTION: A group of related activities aimed at accomplishing a major service or regulatory program for which a government is responsible (e.g., public safety).

FUND: A fiscal and accounting entity with a self-balancing set of accounts in which cash or other financial resources, all related liabilities and residual equities, or balances, and changes therein, are recorded and segregated to carry on specific activities or attain certain objectives in accordance with special regulations, restrictions or limitations.

FUND BALANCE: Fund balance is the residual of all other elements presented in a governmental funds balance sheet using the modified accrual basis of accounting, and it is expressed with the formula: FUND BALANCE = ASSETS + DEFERRED OUTFLOWS OF RESOURCES – LIABILITIES – DEFERRED INFLOWS OF RESOURCES.

FUND TYPE: Any one of seven categories into which all funds are classified in governmental accounting. The seven fund types are: general, special revenue, debt service, capital projects, enterprise, internal service, and trust and agency.

GAAP: Generally Accepted Accounting Principles.

GASB: Governmental Accounting Standards Board.

10.15


GENERAL FUND: The fund used to account for all financial resources, except those required to be accounted for in another fund.

GENERAL OBLIGATION BONDS: Bonds backed by the full faith and credit of government.

GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP): Uniform minimum standards and guidelines for financial accounting and reporting. They govern the form and content of the financial statements of an entity. GAAP encompass the conventions, rules and procedures necessary to define accepted accounting practices at a particular time. They include not only broad guidelines of general application, but also detailed practices and procedures. GAAP provide a standard by which to measure financial presentations. The primary authoritative body on the application of GAAP to state and local governments is the GASB.

GENERALLY ACCEPTED AUDITING STANDARDS (GAAS): Standards established by the AICPA for the conduct and reporting of financial audits. There are 10 basic GAAS, classed into three broad categories: general standards, standards of field work and standards of reporting. The Auditing Standards Board of the AICPA publishes SAS to comment and expand upon these basic standards. These SAS, together with the 10 basic standards, constitutes GAAS. These GAAS set forth the objectives of the audit and

establish measures that can be applied to judge the quality of its performance.

GFOA: Government Finance Officers Association.

GO BOND: General Obligation Bond.

GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB): The authoritative accounting and financial reporting standard-setting body for government entities.

GROSS BONDED DEBT: The total amount of direct debt of a government, represented by outstanding bonds before deduction of any assets available and earmarked for their retirement.

HIGH COST DISABILITY GRANT: State School Fund allocation to reimburse school districts for expenditures above $30,000 per student for high school special education.

HR: Human Resources Department.

IA: Instructional Assistant.

IDEA: Individuals with Disabilities Education Act.

IEP: Individualized Education Plan (See definition below).

INDIRECT COST: A necessary cost for the functioning of the organization as a whole that

cannot be assigned to a single program. Indirect cost proposals for Oregon public schools are submitted and approved annually by the Oregon Department of Education (ODE).

INDIVIDUALIZED EDUCATION PLAN (IEP): An IEP defines the individualized objectives of a child who has been found with a disability, as defined by federal regulations. The IEP is intended to help children reach educational goals more easily than they otherwise would.

INTERNAL AUDITING: An independent appraisal of the diverse operations and controls within a government entity to determine whether acceptable policies and procedures are followed, established standards are met, resources are used efficiently and economically and the organization’s objectives are being achieved. The term covers all forms of appraisal of activities undertaken by auditors working for and within an organization.

INTERNAL CONTROL STRUCTURE: Policies and procedures established to provide reasonable assurance that specific government objectives will be achieved.

INVENTORY: (1) A detailed list showing qualities, descriptions and values of property and, frequently, units of measure and unit prices. (2) An asset account reflecting the cost of goods held for resale or for use in operations.

10.16


LEVY: (1) (Verb) To impose taxes, special assessments or service charges for the support of government activities. (2) (Noun) The total amount of taxes, special assessments or service charges imposed by a government.

LIABILITIES: Probable future sacrifices of economic benefits, arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events.

LICENSED STAFF: All licensed teachers, counselors, media specialists and other support staff under contract to the District. Also included in this group are child development specialists, student resource specialists, physical therapists, and occupational therapists.

LOCAL OPTION LEVY: A tax approved by the 1999 Oregon Legislature that allows school districts to raise additional funds for operations or capital needs. Funds are excluded from the State Funding Formula.

MEASURE 5: Property tax limitation passed by Oregon voters in November 1990, limiting local property taxes for schools to $5 per $1,000 of assessed value.

MEASURE 47: Property tax limit passed by Oregon voters in November 1996, rolling taxes back to 1995-96 levels less 10% and capping future increases by 3% annually.

MEASURE 50: Initiative referred by the Oregon Legislature and approved by voters to clarify and implement Measure 47. Measure 50 set the assessed value for each property and limited future annual growth to 3%, with exceptions. Under Measure 50 assessed value cannot exceed real market value. Prior to Measure 50, property was assessed at real market value.

MEASUREMENT FOCUS: The accounting convention that determines (1) which assets and which liabilities are included on a government’s balance sheet and where they are reported there, and (2) whether an operating statement presents information on the flow of financial resources (revenues and expenditures) or information on the flow of economic resources (revenues and expenses).

MESD: Multnomah Education Service District provides services to Districts in Multnomah County such as specialized special education, nursing, and technology.

MODIFIED ACCRUAL BASIS: The accrual basis of accounting adapted to the governmental fund-type measurement focus. Under it, revenues and other financial resource increments (e.g., bond issue proceeds) are recognized when they become susceptible to accrual, that is, when they become both “measurable” and “available to finance expenditures of the current period.” “Available” means collectible in the current period or soon enough thereafter to be used to pay liabilities

of the current period. Expenditures are recognized when the fund liability is incurred except for (1) inventories of materials and supplies that may be considered expenditures either when purchased or when used, and (2) prepaid insurance and similar items that may be considered expenditures either when paid for or when consumed. All governmental funds, expendable trust funds and agency funds are accounted for using the modified accrual basis of accounting.

NCLB: No Child Left Behind refers to the Elementary and Secondary Education Act (ESEA), the principal federal law affecting K-12 education. A number of federal entitlement programs (Title I – V) have been grouped together under this program name.

NEA: National Education Association.

NET INCOME: Proprietary fund excess of operating revenues, non-operating revenues and operating transfers in over operating expenses, non-operating expenses and operating transfers out.

NET POSITION: Net position is the residual of all other elements presented in a statement of net position using the full accrual basis of accounting, and it is expressed with the formula: NET POSITION = ASSETS + DEFERRED OUTFLOWS OF RESOURCES – LIABILITIES – DEFERRED INFLOWS OF RESOURCES.

10.17


OAKS: Oregon Assessment of Knowledge and Skills.

OAR: Oregon Administrative Rules.

OBJECT: As used in expenditure classification, applies to the article purchased or the service obtained, rather than to the purpose for which the article or service was purchased or obtained (e.g., personal services, contractual services, materials and supplies).

ODE: Oregon Department of Education.

OEA: Oregon Education Association.

OEBB: Oregon Educators Benefit Board.

OEIB: Oregon Education Investment Board.

OPEB: Other Post-Employment Benefits.

OPERATING BUDGET: Plans of current expenditures and the proposed means of financing them. The annual operating budget (or, in the case of some state governments, the biennial operating budget) 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 operating budgets is usually required by law. Even when not required by law, however, annual operating budgets are essential to sound financial management and should be adopted by every government.

OPERATING EXPENSES: Proprietary fund expenses related directly to the fund’s primary activities.

OPSRP: Oregon Public Service Retirement Plan.

ORS: Oregon Revised Statutes. Oregon laws established by the Legislature.

OSBA: Oregon School Boards Association.

OVERHEAD: Those elements of cost necessary in the production of a good or service which are not directly traceable to the produce or service. Usually these costs relate to objects of expenditure that do not become an integral part of the finished product or service, such as rent, heat, light, supplies, management and supervision.

PBAM: Program Budgeting and Accounting Manual (see definition below).

PEBB: Public Employees Benefit Board.

PERS: Public Employees Retirement System.

PERMANENT TAX RATE LIMIT: The maximum rate of ad valorem property taxes that a school district can impose. Taxes generated from the permanent rate limit can be used for any purpose. No action of the school district can increase a permanent rate limit.

PROGRAM BUDGET: A budget wherein expenditures are based primarily on programs

of work and secondarily on character and object class, on the one hand, and performance, on the other.

PROGRAM BUDGETING AND ACCOUNTING MANUAL (PBAM): PBAM provides a uniform chart of accounts that is used by all Oregon public schools. It was enacted by the Oregon Legislature and the manuals are published by the State Superintendent of Public Instruction.

PROGRAM REVENUES: Program revenues are part of the internal review process for the general fund budget. These reviews are conducted as a means of maintaining budget integrity and transparency, and assessing budgetary needs for the next year.

PROJECTED TOTAL-LIFE COST: The total anticipated costs related to a fixed asset during its estimated useful life. Projected total-life cost normally includes a detailed schedule of maintenance requirements for each year of the asset’s life, including preventive maintenance, normal repair and replacement, and replacement of major parts or components needed to achieve the normal (intended) life of the asset. The total-life cost is calculated at the time an asset is acquired or constructed, often as an integral part of capital acquisition or budgeting procedures.

PROPOSED BUDGET: Financial and operating plan for the District that the Superintendent recommends to the public and to the budget committee.

10.18


PURCHASE ORDER: A document authorizing the delivery of specified merchandise or the rendering of certain services and the making of a charge for them.

QUORUM: A quorum is the minimum number of members of a deliberative assembly necessary to conduct the business of that group. The District quorum, or majority, for the Board of seven is four members present.

REAL MARKET VALUE: Defined under measure 50 to be the amount of cash that could reasonably be expected to be paid by an informed buyer to an informed seller as of the assessment date for the tax year.

REPLACEMENT COST: The amount of cash or other consideration that would be required today to obtain the same asset or its equivalent.

REQUIREMENT: An expenditure or net decrease to a fund’s resources.

REQUISITION: A written demand or request, usually from one department to the purchasing officer or to another department, for specified articles or services.

RESOURCES: Total resources are the estimated beginning fund balance on hand at the beginning of the fiscal year, plus all anticipated revenues.

REVENUES: (1) Increases in the net current assets of a governmental fund type from other

than expenditure refunds and residual equity transfers. Also, general long-term debt proceeds and operating transfers in are classified as “other financing sources” rather than as revenues. (2) Increases in the net total assets of a proprietary fund type from other than expense refunds, capital contributions and residual equity transfers. Also, operating transfers in are classified separately from revenues.

RHIA: Retirement Health Insurance Account.

SAT: Scholastic Aptitude Test.

SCHOOL BOARD: The governing body of the District consisting of seven elected members, each residing in a District zone but elected on a District-wide basis. Board members serve four-year terms.

SERVICE LEVEL BUDGET: In the budget process, this refers to the budget amount that would be needed to provide the same level of service the following year, taking into account increases for salaries, benefits, associated payroll costs, inflation for goods and services, and growth.

SLP: Speech Language Pathology.

SPED: Special Education.

SSF: State School Fund is the major appropriation of state support for public schools. SSF grants are distributed to schools on a per-student basis. The SSF formula

adopted by the Legislature includes monies from the SSF plus local property taxes and certain other local revenues. This formula determines the majority of the District’s general fund revenues.

STAFFING RATIO: The licensed staffing ratio is the proportion of students to licensed staff. Class size is higher than the staffing ratio because counselors and specialists in areas such as Music, Media, P.E., are included in the staffing ratio.

STANDARD COST: The predetermined cost of performing an operation or producing a product when labor, materials and equipment are used efficiently under reasonable and normal conditions. Normal conditions exist when there is an absence of special or extraordinary factors affecting the quality or quantity of the work performed or the time or method to perform it.

SUBFUNCTION: A grouping of related activities within a particular government function.

SUPPLEMENTAL BUDGET: A budget prepared to meet unexpected needs or to spend revenue not anticipated at the time the regular budget was adopted. A supplemental budget cannot be used to increase the tax levy.

T&A: Trust and Agency.

TAG: Talented and Gifted.

10.19


TIS: Technology and Information Services.

TITLE I: A federally funded program (special revenue fund grant) that provides additional basic skills instruction for low achieving students, grades K-12, in eligible schools.

TRANSFERS: Amounts distributed from one fund to another fund.

TSPC: Teacher Standards and Practices Commission is an organization separate from the Oregon Department of Education which provides and monitors licenses of Oregon teachers and administrators.

UAAL: Unfunded Actuarial Accrued Liability.

UNAPPROPRIATED ENDING FUND BALANCE: The amount budgeted to carry over into the next year’s budget to provide the District with needed cash flow until other money is received and to provide financial stability. This amount cannot be transferred by resolution or used through a supplemental budget during the fiscal year.

UNENCUMBERED APPROPRIATION: That portion of an appropriation not yet expended or encumbered.

WORK ORDER: A written order authorizing and directing the performance of a certain task and issued to the person who is to direct the work. Among the items of information included on the order are the nature and location of the job, specifications of the work to be performed and a job number, which is referred to in reporting the amount of labor, materials and equipment used.

10.20

Accounting Definitions As Defined by Oregon Department of Education’s 2010 Program Budgeting and Accounting Manual

Fund Classifications

100 General Fund. Accounts for all financial resources of the district except those required to be accounted for in another fund.

200 Special Revenue Funds. Account for the proceeds of specific revenue sources (other than expendable trusts or major capital projects) that are legally restricted to expenditure for specified purposes.

300 Debt Service Funds. Account for the accumulation of resources for, and the payment of, general long-term debt, principal and interest.

400 Capital Projects Funds. Account for financial resources used to acquire or construct major capital facilities (other than those of proprietary funds and trust funds).

500 Enterprise Funds. Account for operations that are financed and operated in a manner similar to private business enterprises where the stated intent is that the costs (expenses, including depreciation and indirect costs) of providing good or services to the students or general public on a continuing basis are financed or recovered primarily through user charges.

The District does not use Enterprise Funds.

600 Internal Service Funds. Account for the operation of district functions that provide goods or services to other district functions, other districts, or to other governmental units, on a cost-reimbursable basis.

700 Trust and Agency Funds. Account for assets held by a district in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and/or other funds.

Revenue

This dimension permits classification of revenues by source. The primary classification differentiates local, intermediate, State and Federal revenue sources.

1000 Revenue from Local Sources.

1110 Ad Valorem Taxes Levies by District. Taxes levied by a district on the assessed valuation of real and personal property located within the district which, within legal limits, is the final authority in determining the amount to be raised for school purposes.

1111 Current Year’s Taxes.

1112 Prior Year’s Taxes.

1113 County Tax Sales for Back Taxes.

1120 Local Option Ad Valorem Taxes Levied by District. Local option taxes levied by a district on the “Tax Gap” valuation of real and personal property located within the district which, within legal limits, is the final authority in determining the amount to be raised for school purposes. Tax Gap refers to the difference between the Measure 5 tax limit (.005 *Real Market Value) and the Measure 50 Tax Limit (Sum of permanent and gap bond tax rates times Assessed Value).

1121 Current Year’s Local Option Taxes. 1122 Prior Year’s Local Option Taxes. 1123 Penalties and Interest on Local Option Taxes.

10.21

1190 Penalties and Interest on Taxes. Amounts collected as penalties for the payment of taxes after the due date, and the interest charged on delinquent taxes from the due date to the date of actual payment.

1200 Revenue from Local Governmental Units Other Than Districts. Revenue from the appropriations of another local governmental unit. The district is not the final authority, within legal limits, in determining the amount of money to be received, and the money is raised by taxes or other means which are not earmarked for school purposes.

1300 Tuition. Money received from individuals, welfare agencies, private sources and other districts for education provided in the district.

1310 Regular Day School Tuition.

1311 Tuition from Individuals. 1312 Tuition from Other Districts Within the

State. 1313 Tuition from Other Districts Outside the

State.

1320 Adult/Continuing Education Tuition. Money received as tuition for students attending adult/continuing education schools in district.

1321 Tuition from Individuals. 1322 Tuition from Other Districts Within the

State. 1323 Tuition from Other Districts Outside the

State. 1324 Tuition/Contract Receipts for

Community Services.

1330 Summer School Tuition. Money received as tuition for students attending summer school.

1331 Tuition from Individuals. 1332 Tuition from Other Districts Within the State. 1333 Tuition from Other Districts Outside the State.

1400 Transportation Fees. Money received from individuals, private sources, welfare agencies, and other districts for transporting students to and from school and school activities.

1410 Regular Day School Transportation. Money received for transporting students to and from regular day schools, activities, including alternative programs entitled to State School Fund support.

1411 Transportation Fees from Individuals. 1412 Transportation Fees from Other Districts

Within the State. 1413 Transportation Fees from Other Districts

Outside the State.

1420 Summer School Transportation. Money received for transporting students to and from summer school.

1421 Transportation Fees from Individuals. 1422 Transportation Fees from Other Districts

Within the State. 1423 Transportation Fees from Other Districts

Outside the State.

1500 Earnings on Investments. Money received as profit from holdings for savings.

1510 Interest on Investments. Interest received on temporary or permanent investment in United States Treasury bills, notes, bonds; savings accounts; time certificates of deposit; notes; mortgages; or other interest-bearing obligations.

1530 Gain or Loss on Sale of Investments. Gains or losses realized from the sale of bonds or stocks.

1600 Food Service. Revenue for dispensing food to students and adults.

10.22

1610 Daily Sales—Reimbursable Programs. Revenue from students for the sale of breakfasts, lunches, and milk which are considered reimbursable by the US Department of Agriculture. Federal Reimbursements are not entered here.

1611 Breakfast. 1612 Lunch. 1613 Special Milk Program.

1620 Daily Sales—Non Reimbursable Program. Money received from students or adults for the sale of non-reimbursable breakfasts, lunches, and milk.

1630 Special Functions. Money received from students, adults or organizations for the sale of food products and services considered special functions.

1700 Extracurricular Activities. Revenue from school-sponsored activities.

1710 Admissions. Revenue from patrons of a school-sponsored activity.

1720 Bookstore Sales. Revenue from sales by students or student-sponsored bookstores.

1730 Student Organization Membership Dues & Fees. Revenue from students for memberships in school clubs/organizations.

1740 Fees. Revenue from students for fees such as lockers, towel fees, equipment fees, etc.

1750 Concessions.

1760 Club Fund Raising.

1790 Other Extra Curricular Activities.

1800 Community Services Activities. Revenue from community services activities operated by a district.

1900 Other Revenue from Local Sources. Other revenue from local sources which are not classified above.

1910 Rentals. Revenue from the rental of either real or personal property owned by the district.

1920 Contributions and Donations from Private Sources. Money received from a philanthropic foundation, private individuals, or private organizations for which no repayment or special service to the contributor is expected.

1930 Rental or Lease Payments from Private Contractors. Payments received from private contractors for use of district-owned buses and garages in the operation of the pupil transportation system by the private contractor.

1940 Services Provided Other Local Education Agencies. Revenue from services provided other districts, other than for tuition and transportation services.

1941 Services Provided Other Districts Within the State.

1942 Services Provided Other Districts Outside the State.

1943 Services Provided Other Charter Schools.

1950 Textbook Sales and Rentals. Revenue from the rental or sale of textbooks

1960 Recovery of Prior Year’s Expenditure.

1970 Services Provided Other Funds. Services provided other funds, such as printing or data processing.

1980 Fees Charged to Grants.

1990 Miscellaneous. Revenue from local sources not provided for elsewhere. Medicaid reimbursements, E-Rate and SB1149 Energy revenues are recorded in this revenue source.

10.23

2000 Revenue from Intermediate Sources.

2100 Unrestricted Revenue. Revenue received as grants by the district which can be used for any legal purpose desired by the district without restriction.

2101 County School Funds. 2102 General Education Service District Funds. 2105 Natural Gas, Oil, and Mineral Receipts. 2199 Other Intermediate Sources.

2200 Restricted Revenue. Revenue received as grants by the district which must be used for a categorical or specific purpose. If such money is not completely used by the district, it must be returned, usually, to the intermediate governmental unit.

2800 Revenue in Lieu of Taxes. Payments made out of general revenues by an intermediate governmental unit to the district in lieu of taxes it would have had to pay had its property or other tax base been subject to taxation by the district on the same basis as privately owned property or other tax base.

2900 Revenue for/on Behalf of the District. Payments made by an intermediate governmental jurisdiction for the benefit of the district, or contributions of equipment or supplies.

3000 Revenue from State Sources

3100 Unrestricted Grants-In-aid. Revenue recorded as grants by the district from state funds which can be used for any legal purpose desired by the district without restriction.

3101 State School Fund—General Support. 3102 State School Fund—School Lunch Match. 3103 Common School Fund. 3104 State Managed County Timber.

3106 State School Fund—Accrual. That portion of the SSF

paid in July and accrued to prior year. 3199 Other Unrestricted Grants-in-aid.

3200 Restricted Grants-In-Aid. Revenue recorded as grants by the district from state funds which must be used for a categorical or specific purpose.

3204 Driver Education. 3222 State School Fund (SSF) Transportation

Equipment. 3299 Other Restricted Grants-in-aid.

3800 Revenue in Lieu of Taxes. Payments made out of general revenue by a state to the district in lieu of taxes it would have had to pay had its property or other tax base been subject to the taxation by the district on the same basis as privately owned property or other tax base.

3900 Revenue for/on Behalf of the District. Payment made by a state for the benefit of the district, or contributions of equipment or supplies.

4000 Revenue from Federal Sources.

4100 Unrestricted Revenue Direct from the Federal Government. Revenue direct from the federal government as grants to the district which can be used for any legal purpose desired by the district without restriction.

4200 Unrestricted Revenue from the Federal Government Through the State. Revenues from the federal government through the state as grants to the district which can be used for any legal purpose desired by the district without restriction.

4300 Restricted Revenue Direct from the Federal Government. Revenue direct from the federal government as grants to the district which must be used for a categorical or specific purpose. If such money is not completely used by the district, it usually is returned to the governmental unit.

4500 Restricted Revenue from the Federal Government Through the State. Revenues from the federal government through the state as grants to the district which must be used for a categorical or specific purpose. If such money is not completely used by the district, it usually is returned to the governmental unit.

10.24

4000 Revenue from Federal Sources (Continued).

4700 Grants-In-Aid from the Federal Government Through Other Intermediate Agencies.

4800 Revenue in Lieu of Taxes. Payments made out of general revenues by the federal government unit to the district in lieu of taxes it would have had to pay had its property or other tax base been subject to taxation by the district on the same bases as privately owned property or other tax base.

4801 Federal Forest Fees. 4802 Impact Aid to School Districts for Operation. 4803 Coos Bay Wagon Road Funds. 4899 Other Revenue in Lieu of Taxes.

4900 Revenue for/on Behalf of the District. Payments made by the federal government for the benefit of the district, or contributions of equipment or supplies.

5000 Other Sources.

5100 Long-term Debt Financing Sources. The principal portion from the sale of bonds.

5200 Interfund Transfers. Revenue earned or received from another fund which will not be repaid.

5300 Sale of or Compensation for Loss of Fixed Assets. Revenue from the sale of school property or compensation for the sale loss of fixed assets.

5400 Resources—Beginning Fund Balance.

10.25

Expenditures

Functions

Function describes the type of activity that is carried out. The five major functional areas are: 1000—Instruction, 2000—Support Services, 3000—Enterprise and Community Services, 4000—Facilities Acquisition and Construction, and 5000-Other Uses. The four digit function codes are sub-functions to provide program and service area information. Functions and sub-functions consist of activities which have similar general operational objectives.

1000 Instruction

1100 Regular Programs

1111 Elementary, K-5 or K-6. Learning experiences concerned with knowledge, skills, appreciation, attitudes, and behavioral characteristics considered to be needed by all students in terms of their awareness of life within our culture and the world of work and which normally may be achieved during elementary school years.

1113 Elementary Extracurricular. School-sponsored activities, under the guidance and supervision of district staff.

1121 Middle/Junior High Programs, 6-8. Learning experiences concerned with knowledge, skills, appreciation, attitudes, and behavioral characteristics considered to be needed by all students in terms of understanding themselves and their relationships with society and various career clusters, and which normally may be achieved during the middle and/or junior high school years.

1122 Middle/Junior High School Extracurricular. School-sponsored activities, under the guidance and supervision of district staff.

1131 High School Programs. Learning experiences concerned with knowledge, skills, appreciation, attitudes, and behavioral characteristics considered to be needed by all students as they achieve graduation requirements.

1132 High School Extracurricular. School-sponsored activities, under the guidance and supervision of district staff, designed to provide students such experiences as motivation, enjoyment, and improvement of skills.

1140 Pre-kindergarten Programs. Educational programs that are designed for the education and training of children, who are enrolled in prekindergarten programs.

1200 Special Programs. Instructional activities designed primarily to deal with students having special needs.

1210 Programs for the Talented and Gifted.

1220 Restrictive Programs for Students with Disabilities. Special learning experiences for students with disabilities who spend ½ or more of their time in a restricted setting.

1221 Learning Centers—Structured and Intensive.

1222 Developmental Kindergarten. 1223 Community Transition Centers. 1225 Out of District Programs. 1226 Home Instruction.

1220 Restrictive Programs for Students with Disabilities (Continued).

1227 Extended School Year Programs. 1228 Diagnostic Classrooms. 1229 Other.

10.26

1250 Less Restrictive Programs for Students with Disabilities. Special learning experiences for students with disabilities outside the regular classroom.

1260 Treatment and Habilitation. Services designed to address a child’s developmental deficits in sensory, motor, communication, self-help, and socialization areas.

1270 Educationally Disadvantaged. Instructional activities designed for students who are disadvantaged due to socioeconomic status or other circumstances that can affect their ability to learn.

1271 Remediation. Instructional activities designed to improve achievement of regular education students who are not meeting state performance standards.

1272 Title I. Record Title I instructional activities here.

1280 Alternative Education. Learning experiences for students who are at risk of dropping out of school; who are not succeeding in a regular classroom setting; or who may be more successful in a non-traditional setting.

1281 Public Alternative Programs. 1282 Private Alternative Programs. 1283-1287 District Alternative Programs. 1288 Charter Schools. 1289 Other Alternative Programs.

1290 Designated Programs. Special learning experiences for other students with special needs.

1291 English Second Language Programs. 1292 Teen parent programs. 1293 Migrant Education. 1294 Youth Corrections Education. 1299 Other Programs.

1300 Adult/Continuing Education programs. Learning experiences designed to develop knowledge and skills to meet immediate and long-range educational objectives of adults who, having completed or interrupted formal schooling, have accepted adult roles and responsibilities.

1400 Summer School Programs. Instructional programs carried on during the period between the end of the regular school term and the beginning of the next regular school term. This does not include the summer term of a 12-month school year.

1420 Middle/Junior High. 1430 High School. 1440 Primary/Intermediate. 1460 Special Programs, Summer School. 1490 Other Summer School Programs.

2000 Support Services. Support services are those services which provide administrative, technical, personal and logistical support to facilitate and enhance instruction.

2100 Support Services—Students. Activities which are designed to assess and improve the well-being of students and/or supplement the teaching process.

2110 Attendance and Social Work Services. 2112 Attendance Services. 2113 Social Work Services. 2114 Student Accounting Services. 2115 Student Safety. 2117 Identification and Recruitment of Migrant

Children. 2119 Other Attendance and Social Work Services.

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2120 Guidance Services. Those activities of counseling students and parents; providing consultation with other staff members on learning problems; assisting students in personal and social development; assessing the abilities of students; assisting students as they make their own educational and career plans and choices; providing referral assistance; and working with other staff members in planning and conducting guidance programs for students.

2121 Service Area Direction. 2122 Counseling Services. 2123 Appraisal Services. 2124 Information Services. 2126 Placement Services. 2129 Other Guidance Services.

2130 Health Services. Physical and mental health services which are not direct instruction.

2131 Service Area Direction. 2132 Medical Services. 2133 Dental Services. 2134 Nurse Services. 2139 Other Health Services.

2140 Psychological Services. Activities concerned with administering psychological tests and interpreting the results, gathering and interpreting information about student behavior, working with other staff members in planning school programs to meet the special needs of students as indicated by psychological tests, and behavioral evaluation and planning and managing a program of psychological services, including psychological counseling for students, staff and parents as well as student evaluations.

2141 Service Area Direction. 2142 Psychological Testing Services. 2143 Psychological Counseling Services. 2144 Psychotherapy Services. 2148 Other Psychological Service

2150 Speech Pathology and Audiology Services. Activities which have as their purpose the identification, assessment, and treatment of students with impairments in speech, hearing, and language. 2151 Service Area Direction. 2152 Speech pathology Services. 2153 Audiology Services. 2159 Other Speech Pathology and Audiology Services.

2160 Other Student Treatment Services. Activities associated with providing services such as occupational therapy, physical therapy, adaptive physical education, etc.

2190 Service Direction, Student Support Services. Activities concerned with direction and management of student support services.

2200 Support Services—Instructional Staff. Activities associated with assisting the instructional staff with the content and process of providing learning experiences for students.

2210 Improvement of Instruction Services. Activities designed primarily for assisting instructional staff in planning, developing, and evaluating the process of providing learning experiences for students.

2211 Service Area Direction. 2213 Curriculum Development. 2219 Other Improvement of Instruction

Services.

2220 Educational Media Services. Activities concerned with the use of all teaching and learning resources, including hardware, software, print and non-print content materials, on-line and other distance learning resources.

2221 Service Area Direction. 2222 Library/Media Center. 2223 Multimedia Services. 2224 Educational Television Services. 2229 Other Educational Media Services.

10.28

2230 Assessment and Testing. Activities to measure individual student achievement.

2240 Instructional Staff Development. Activities specifically designed for instructional staff to assist in preparing and utilizing special/new curriculum materials, understanding and utilizing best teaching practices, and any other activity designed to improve teacher performance.

2300 Support Services—General Administration. Activities concerned with establishing and administering policy in connection with operating the district.

2310 Board of Education Services. Activities of the legally elected or appointed body vested with responsibilities for educational planning and policy making.

2320 Executive Administration Services. Activities associated with the overall general administrative or executive responsibility for the entire district.

2321 Office of the Superintendent Services. 2324 State and Federal Relations Services. 2329 Other Executive Administration

Services.

2400 School Administration. Activities concerned with area wide supervisory responsibility.

2410 Office of the Principal Services. 2490 Other Support Services—School

Administration.

2500 Support Services—Business. Activities concerned with purchasing, paying, transporting, exchanging, and maintaining goods and services for the district.

2510 Direction of Business Support Services. 2520 Fiscal Services. 2521 Service Area Direction. 2522 Budgeting Services.

2500 Support Services—Business.

2523 Receiving and Disbursing Funds Services. 2524 Payroll Services. 2525 Financial Accounting Services. 2526 Internal Auditing Services. 2527 Property Accounting Services. 2528 Risk Management Services. 2529 Other Fiscal Services.

2540 Operation and Maintenance of Plant Services. Activities concerned with keeping the physical plant open, comfortable, and safe for use, and keeping the grounds, buildings, and equipment in an effective working condition and state of repair.

2541 Service Area Direction. 2542 Care and Upkeep of Buildings Services. 2543 Care and Upkeep of Grounds Services. 2544 Maintenance. 2546 Security Services. 2549 Other Operation and Maintenance of Plant

Services.

2550 Student Transportation Services. Activities concerned with the transportation of students between home and school, as provided by state law; and trips to school activities.

2551 Service Area Direction. 2552 Vehicle Operations Services. 2558 Special Education Transportation Services. 2559 Other Student Transportation Services.

2570 Internal Services. Activities concerned with buying, storing, and distributing supplies, furniture, and equipment; and those activities concerned with duplicating and printing for the district.

2571 Service Area Direction. 2572 Purchasing Services. 2573 Warehousing and Distributing Services.

10.29

2570 Internal Services. 2574 Printing, Publishing, and Duplicating,

Services. 2579 Other Internal Services.

2600 Support Services—Central Activities. Activities other than general administration, which support each of the other instructional and supporting services programs.

2610 Direction of Central Support Services.

2620 Planning, Research, Development, Evaluation Services, Grant Writing and Statistical Services.

2621 Service Area Direction. 2622 Development Services. 2623 Evaluation Services. 2624 Planning Services. 2625 Research Services. 2626 Grant Writing. 2627 Statistical Services. 2629 Other Planning, Research,

Development, and Evaluation Services.

2630 Information Services. Activities concerned with writing, editing and other preparation necessary to disseminate educational and administrative information to pupils, staff, managers, or to the general public through direct mailing, the various news media, or personal contact.

2631 Service Area Direction. 2632 Internal Information Services. 2633 Public Information Services. 2634 Management Information Services. 2639 Other Information Services.

2640 Staff Services. Activities concerned with maintaining an efficient staff for the district including such activities as recruiting and placement, staff transfers, health services, and staff accounting.

2641 Service Area Direction. 2642 Recruitment and Placement Services. 2643 Staff Accounting Services. 2645 Health Services. 2649 Other Staff Services.

2660 Technology Services. Activities concerned with all aspects of Technology which includes Computing and Data Processing Services such as networking and telecommunications costs like telephones.

2661 Service Area Direction. 2662 Systems Analysis Services. 2663 Programming Services. 2664 Operations Services. 2669 Other Technology Services.

2670 Records Management Services.

2690 Other Support Services—Central.

2700 Supplemental Retirement Program.

3000 Enterprise and Community Services. Activities concerned with operations that are financed and operated in a manner similar to private business enterprises where the stated intent is that the costs of providing goods and services to the students or general public are financed or recovered primarily through user charges and community programs.

3100 Food Services. Activities concerned with providing food to students and staff in a school or district.

3110 Service Area Direction. 3120 Food Preparation and Dispensing Services. 3130 Food Delivery Services. 3190 Other Food Services.

10.30

3200 Other Enterprise Services.

3300 Community Services. Activities which are not directly related to the provision of education for pupils in a district.

3310 Direction of Community Services Activities. 3320 Community Recreation Services. 3330 Civic Services.

3340 Public Library Services. 3360 Welfare Activities Services. 3370 Nonpublic School Students Services. 3390 Other Community Services.

3500 Custody and Care of Children Services. Activities pertaining to the provisions of programs for the custodial care of children in residential day schools, or child care centers which are not part of, or directly related to, the instructional program, and where the attendance of the children is not included in the attendance figures for the district.

4000 Facilities Acquisition and Construction. Activities concerned with the acquisition of land and buildings; major remodeling and construction of buildings and major additions to buildings; initial installation or extension of service systems and other built-in equipment; and major improvements to sites.

4110 Service Area Direction. 4120 Site Acquisition and Development Services. 4150 Building Acquisition, Construction, and Improvement

Services. 4180 Other Capital Items (bondable textbooks/technology) 4190 Other Facilities Construction Services.

5000 Other Uses. Activities included in this category are servicing the debt of a district, conduit-type transfers from one fund to another fund and apportionment of funds by ESD.

5100 Debt Service.

5110 Long-Term Debt Service. 5120 Short-Term Debt Retirement.

5200 Transfers of Funds. These are transactions which withdraw money from one fund and place it in another without recourse.

5300 Apportionment of Funds by ESD or LEA. Apportionment of equalization funds and distribution of other funds by the educational service districts or from an LEA acting as the fiscal agent for a grant distributed to other districts.

5400 PERS UAL Bond Lump Sum Payment to PERS. The one time lump sum payment made to PERS following the issuance of a PERS UAL Bond.

6000 Contingencies (for budget only). Expenditures which cannot be foreseen and planned in the budget process because of an occurrence of an unusual or extraordinary event.

6110 Operating Contingency.

7000 Unappropriated Ending Fund Balance. An estimate of funds needed to maintain operations of the school district from July 1 of the ensuing fiscal year and the time when sufficient new revenues become available to meet cash flow needs of the fund. No expenditure shall be made from the unappropriated ending fund balance in the year in which is it budgeted.

10.31

Objects

Object means the service or commodity obtained as the result of a specific expenditure. Seven major Object categories are identified and described in this handbook: (1) Salaries, (2) Employee Benefits, (3) Purchased Services, (4) Supplies and Materials, (5) Capital Outlay, (6) Other Objects, and (7) Transfers.

100 Salaries. Amounts paid to employees of the district who are considered to be in positions of a permanent nature or hired temporarily, including personnel substituting for those in permanent positions.

110 Regular Salaries. Full-time, part-time, and prorated portions of the costs for work performed by employees in positions considered to be of a permanent nature.

111 Licensed Salaries. 112 Classified Salaries. 113 Administrators. 114 Managerial—Classified. 115 Sabbatical. 116 Supplemental Retirement Stipends.

120 Nonpermanent Salaries. Full-time, part-time, and prorated portions of the costs for work performed by employees hired on a temporary or substitute basis to work in positions considered to be of a temporary nature.

121 Substitutes—Licensed. 122 Substitute—Classified. 123 Temporary—Licensed. 124 Temporary—Classified.

130 Additional Salary. Money paid to employees of the district in positions of either a temporary or permanent nature for work performed in addition to the normal work period for which the employee is compensated under Regular Salaries and Temporary Salaries above.

140-190 Additional Salary. District defined.

200 Associated Payroll Costs. Amounts paid by the district on behalf of employees; these amounts are not included in the gross salary, but are over and above.

210 Public Employees Retirement System.

211 Employer Contribution. 212 Employee contribution. 213-215 PERS UAL Contribution 216 Employer Contribution.

220 Social Security Administration.

230 Other Required Payroll Costs.

231 Workers’ Compensation. 232 Unemployment Compensation.

240 Contractual Employee Benefits.

300 Purchased Services. Services which can be performed only by persons or firms with specialized skills and knowledge.

310 Instructional Professional and Technical Services. Services which by their nature can be performed only by persons with specialized skills and knowledge.

311 Instruction Services. 312 Instructional Programs Improvement Services. 313 Student Services 316 Data Processing Services.

10.32

310 Instructional Professional and Technical Services (Continued).

317 Statistical Services. 318 Professional and Improvement Costs for Non-

Instructional Staff. 319 Other Instructional, Professional and Technical

Services.

320 Property Services. Services purchased to operate, repair, maintain, insure, and rent property owned and/or used by the district.

321 Cleaning Services. 322 Repairs and Maintenance Services. 324 Rentals. 325 Electricity. 326 Fuel. 327 Water and Sewage. 328 Garbage. 329 Other Property Services.

330 Student Transportation Services. Expenditures to persons or agencies for the purpose of transporting children.

331 Reimbursable Student Transportation. 332 Non-reimbursable Student Transportation. 333 Board and Room in Lieu of Transportation. 334 Transportation Portion of Tuition Payments.

340 Travel. Costs for transportation for all district personnel, conference registration, meals, hotel, and other expenses associated with traveling on business for the district.

341 Travel, Local in District. 342 Travel Out of District. 343 Travel, Student, Out of District. 349 Other Travel.

350 Communication. Services provided by persons or businesses to assist in transmitting and receiving data or information.

351 Telephone. 353 Postage. 354 Advertising. 355 Printing and Binding. 359 Other Communication Services.

360 Charter School Payments. Expenditures to reimburse Charter Schools for services rendered to students.

370 Tuition. Expenditures to reimburse other educational agencies for services rendered to students.

371 Tuition Payments to Other Districts Within the State.

372 Tuition Payments to Other Districts Outside the State.

373 Tuition Payments to Private Schools. 374 Other Tuition.

380 Non-instructional Professional and Technical Services. Services which by their nature can be performed only by persons with specialized skills and knowledge.

381 Audit Services. 382 Legal Services. 383 Architect/Engineer Services. 384 Negotiation Services. 385 Management Services. 386 Data Processing Services. 387 Statistical Services. 388 Election Services.

10.33

380 Non-instructional Professional and Technical Services (Continued).

389 Other Non-instructional Professional and Technical Services.

390 Other General Professional and Technological Services.

400 Supplies and Materials. Amounts paid for material items of an expendable nature that are consumed, worn out, or deteriorated by use; or items that lose their identity through fabrication or incorporation into different or more complex units or substances.

410 Consumable Supplies and Materials. 420 Textbooks. 430 Library Books 440 Periodicals. 450 Food. 460 Non-consumable Items. 470 Computer Software. 480 Computer Hardware.

500 Capital Outlay. Expenditures for the acquisition of fixed assets or additions to fixed assets.

510 Land Acquisition.

520 Buildings Acquisition.

530 Improvements Other Than Buildings.

540 Depreciable Equipment.

541 Initial and Additional Equipment Purchase. 542 Replacement Equipment Purchases.

550 Depreciable Technology. Expenditures for computer hardware, related equipment, and other capital outlay for technology.

560 Depreciable Transportation. Expenditures for bus garages, buses and capital bus improvements for student transportation.

562 Bus Garage Purchases. 564 Bus and Capital Bus Improvements.

590 Other Capital Outlay.

600 Other Objects. Amounts paid for goods and services not otherwise classified above.

610 Redemption of Principal. Expenditures which are from current funds to retire bonds, and principal portion of contractual payments for capital acquisitions.

620 Interest. Expenditures from current funds for interest on serial bonds, short-term loans and interest included in contractual payments for capital acquisitions.

621 Regular Interest. 622 Bus Garage, Bus and Capital Bus Improvement

Interest.

640 Dues and Fees.

650 Insurance and Judgments.

651 Liability Insurance. 652 Fidelity Bond Premiums. 653 Property Insurance Premiums. 654 Student Insurance Premiums. 655 Judgments and Settlements Against the District. 659 Other Insurance and Judgments.

660 Depreciation. The portion of the cost of a fixed asset, except for land, which is charged as an expense during a particular period.

662 Buildings. 663 Improvements Other Than Buildings. 664 Equipment. 665 Technology. 669 Other Capital Assets

10.34

670 Taxes and Licenses.

680 PERS UAL Lump Sum Payment to PERS.

690 Grant Indirect Charges.

700 Transfers. This object category does not represent a purchase; rather it is used as an accounting entity to show that funds have been handled without having goods and services rendered in return.

710 Fund Modifications. This category represents transactions of conveying money from one fund to another.

720 Transits. This category represents transactions which are transit or flow-through means to convey money to the recipient.

790 Other Transfers.

800 Other Uses of Funds.

810 Planned Reserve. Amounts set aside for operating contingencies for expenditures which cannot be foreseen and planned in the budget because of the occurrence of some unusual or extraordinary event.

820 Reserved for Next Year.

10.35


10.36

Documents

2015 -16 Proposed Budget - David Douglas School District...2013/2014, adopted budget figures for 2014/2015, and the proposed budget expenditures of 2015/2016. Each fund below has its