hood river county school district adopted budget 2014-15 · adopted budget 2014-15 . ... affidavit...

Hood River County School District Adopted Budget

2014-15

Oregon Budget Committee Requirements

The Budget Committee consists of the members of the Board of Directors and an equal number of citizen members. Officers, agents, or employees of the Hood River County School District are ineligible to serve on its Budget Committee.

Committee members serve terms of three years that are staggered so that about one-third of the appointed terms end each year. The Board fills any unexpired terms through the appointment process. At its first meeting, the Budget Committee elects a Chair and Vice-Chair.

Local Budget Law says that budget committees must hold one or more meetings for the purpose of (1) receiving the budget message and the budget document and (2) providing members of the public with an opportunity to ask questions and comment on the budget document. All Budget Committee meetings are open to the public. The Budget Committee may request any information during consideration of the proposed budget. The Committee may also request staff members to attend Budget Committee meetings. When the Budget Committee is satisfied with the proposed budget, it approved the budget in total and approves the ad valorem tax rates and amounts to certify to the county assessor. Committee work must be completed in time to allow required publication of budget information prior to the Board public budget hearing in June.

The Board considers the approved budget and public comment and adopts the budget and tax levies no later than June 30th each year.

BUDGET COMMITTEE MEMBERS & ADMINISTRATION

BUDGET COMMITTEE The Budget Committee consists of the members of the Board and an equal number of appointed community members who are electors and residents of the district.

Position Board Member Term expires

Position 1 Liz Whitmore, Hood River June 2015

Position 2 David Russo, Hood River June 2017

Position 3 Kateri Osborne Lohr, Hood River June 2015

Position 4 Julia Garcia‐Ramirez, Hood River June 2017

Position 5 Bob Danko, Parkdale June 2015

Position 6 Mark Johnson, Hood River June 2017

Position 7 Member at Large Jan Veldhuisen Virk, Hood River June 2017

Ex‐Officio Member Rob Brostoff, Cascade Locks June 2015

Position Appointed Community Members Term expires

Position 1 Rich Truax, Hood River June 2016

Position 2 Craig Bowder, Hood River June 2014

Position 3 Chip Dickinson, Hood River June 2014

Position 4 Devon Wells, Hood River June 2014

Position 5 Tom Scully, Parkdale June 2016

Position 6 John Stehlik, Hood River June 2015

Position 7 Member at Large Heather Staten, Hood River June 2015

Ex‐Officio Member Sheri Holloway, OSEA representative June 2015

Ex‐Officio Member Mikka Irusta, HREA representative June 2015

ADMINISTRATION Dan Goldman, Superintendent Saundra Buchanan, Chief Financial Officer Kevin Noreen, Director of Human Resources Erin Lolich, Interim Chief Academic Officer Anne Carloss, Director of Special Education Kim Vogel, Principal, Cascade Locks School & Parkdale Elementary School Kelly Beard, Principal, May Street Elementary School Dennis McCauley, Principal, Mid Valley Elementary School Bill Newton, Principal, Westside Elementary School Brent Emmons, Principal, Hood River Middle School Gus Hedberg, Vice Principal, Hood River Middle School Catherine Dalbey, Principal, Wy’East Middle School Patricia Cooper, Vice Principal, Wy’East Middle School Rich Polkinghorn, Principal, Hood River Valley High School Columba Jones, Vice Principal, Hood River Valley High School Kyle Rosselle, Vice Principal, Hood River Valley High School Randall Johnston, Facilities Director Christi Harris, Food Service Director Tod Hilstad, Technology Director Cindy Sim, Transportation Supervisor John Rust, Community Education Director

Hood River County School District 2014-15 Budget Calendar

August 14, 2013 (Wed) District Office

6:30 p.m. Board Meeting Appoint Budget Officer

January 8, 2014 (Wed) HRVHS Library

6:30 p.m. Board Meeting Discussion of budget process and review proposed budget calendar

January 22, 2014 (Wed) District Office

6:30 p.m. Board Meeting Approve Budget Calendar

February 26, 2014 (Wed) District Office

6:30 p.m. Board Meeting Appoint Budget Committee members to fill vacancies

February/March/April Budget Listening Session(s) (to be determined)

April 12, 2014 (Sat) Publish First Notice of First Budget Committee Meeting (5-30 days before, at least 5 days apart) (published April 12)

Published on website April 12, 2014

Publish Second Notice of First Budget Committee Meeting (5-30 days before, at least 5 days apart) (Not required if also published on web site)

May 6, 2014 (Tues) HRVHS Library

6:30 p.m. First Budget Committee Meeting Receive Budget Message, Presentation of Budget Document, Budget Committee Deliberations, Public Comment, Approve Tax Rates, Levies and Budget Appropriations


6:30 p.m. Budget Committee Meeting Budget Committee Deliberations, Public Comment, Approve Tax Rates, Levies and Approve Budget


6:30 p.m. Budget Committee Meeting (not necessary) Meeting Canceled

May 31, 2014 (Sat) Publish Financial Summaries and Notice of Budget Hearing (publish once, 5-30 days before hearing)(published May 31)

June 11, 2014 (Wed) District Office

6:30 p.m. Public Hearing and Board Meeting to Adopt Budget, Appropriate Funds, and Levy Property Taxes

July 7, 2014 (Mon) Distribute copies of the Notice of Property Tax form ED-50 and resolutions adopting the budget by July 15 to the Hood River County Tax Assessor; copy of the adopted budget document by July 15 to the Hood River County Treasurer, ESD superintendent and State Superintendent of Public Instruction; and copy of the adopted budget document and Notice of Property Tax Levy by September 30 to the Hood River County Clerk

Hood River County School District 2014-15 Adopted Budget

Table of Contents Budget Message Mission and Vision 2020 A-1

Budget Message A-2

Financial Information Schedule of Requirements by Fund B-1

Budget Assumptions B-2

State School Fund Formula Summary B-5

General Fund Resources and Requirements Summary of Resources and Requirements C-1

Summary of Resources and Requirements by Major Function and Major Object C-3

Resources – State Required Format General C-5

Summary of Requirements by Function C-7

Summary by Object C-10

Requirements by Function and Object C-12

Other Funds 200 – Food Service Fund C-51

204 – Student Body Funds C-52

205 – Community Education C-53

207 – Operational Reserve C-54

210 – Unemployment Reserve C-55

212 – Bus Replacement Fund C-56

2XX – Grant Funds C-57

300 – Debt Service Fund C-59

4XX – Capital Construction and Improvements Fund Summary C-61

Summary of Interfund Transfers C-62

Supplemental Information Summary of Local Option Levy Votes D-1

2020 Vision D-2

Hood River County School District 12-13 Report Card D-7

Classified Salary Schedule D-13

Confidential Salary Schedule D-14

Licensed Salary Schedule D-15

Administrator Salary Schedule D-16

Glossary D-17

Schedule of PERS Pension Bond Requirements D-21

Schedule of Qualified School Construction Bond Requirements D-22

Enrollment History by Month D-23

Legal Notices and Documents

Budget Committee Motion E-1

Resolutions E-2

Notice of Property Tax and Certification of Intent to Impose a Tax on Property for Education Districts E-5

Affidavit of Publication – Notice of Budget Committee Meetings E-7

Affidavit of Publication – Notice of Budget Hearing & Financial Summary E-9

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Hood River County School District 2020 Vision

Mission: Excellence. Every student. Every day.

Vision for the Future: Every student graduates with the knowledge and courage to

learn, serve, and pursue their dreams.

Collective Commitments: Every Hood River County School District student will

demonstrate positive academic and social growth when all staff members work collaboratively to:

ensure students are safe, known and accepted;

establish high expectations for achievement and personal growth for each student;

identify, teach and assess student learning targets aligned to the Common Core State Standards;

utilize research-based best practices for designing and delivering instruction;

identify, intervene, and monitor the progress of struggling students early, with great intensity, and for as long as it takes;

engage our diverse and committed community as partners in ensuring equity and excellence in student learning and growth; and,

explicitly target human and fiscal resources toward achieving these commitments.

2014-15 Budget Message To the Budget Committee and Community Members of Hood River County School District, Oregon public schools have faced severe financial trials over the past two decades, with more acute challenges in the most recent nine years due to the effects of the “Great Recession” on the state economy. Because of statewide constitutional changes in the early 1990’s establishing limits on Oregon's property taxes on real estate, along with having no statewide sales tax as well as “the kicker” rebate, Oregon relies on income taxes as a primary source of revenue. Consequently, the state budget is highly sensitive to the ups and downs of the state, national and even global economy. These effects trickle down to the Hood River County School District, where revenues from the State School Fund make up approximately 92% of our General Fund resources. An historical view over the past two decades paints a picture of rapid decline in state level per-pupil resources in Oregon compared to other states. Over the last 20 years, Oregon has fallen from the top 10 in per-pupil resources in 1991 to the bottom 15 in 2011 (U.S. Census Bureau, Public Elementary–Secondary Education Finance Data, 2013). While the 2013-15 biennium brought an increase of actual dollars to public schools in Oregon, the percentage of the state budget apportioned to K-12 was actually flat. Plainly, Oregon public education has realized a rapidly shrinking share of the state budget over the last decade. In the current biennium (2013-15), K-12 receives about 38% of the state general fund/lottery expenditures. While this percentage is roughly equal to the last biennium (2011-13), this portion has declined dramatically since the 2003-05 biennium when public K-12 schools received almost 45% of the state budget. Over this period of time, more and more dollars have been diverted from education to other state programs such as corrections and human services.

During this same period, school districts across Oregon have decimated programs, lost an enormous number of instructional days, and cut large portions of their workforce. This year will be the 9th in a row that our school district will be forced into budget cuts. In reviewing prior years’ budget messages and related budget documents, one gets a sense of the magnitude of program reductions for our students. From 2008-09 to 2013-14, the Hood River County School District reduced 15% of its certified workforce

From the “2013-15 Governor’s Balanced Budget”

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resulting in visible and painful program reductions and increases in class sizes at all levels of the school system. On the positive side, because of our community-supported local option levy and capital bond, reductions were mitigated compared to most other school districts. Neighboring school districts that do not have the additional fiscal support of their local communities have class sizes in the mid-thirties to mid-forties, have lost all specials at the elementary level and many elective offerings at the secondary levels. A matter of fact, Oregon has the 3rd highest class-sizes in the entire country (Oregonian “Politi-fact-check”, May 31st, 2013). However in Hood River County, and only with the support of our local community, we’ve continued to deliver for kids despite these year-over-year reductions. These achievements are made obvious to anyone who looks at our increases in achievement outcomes and graduation rates, increases in participation rates for students and community members in activities, and decreases in student discipline incidents and dropouts.

Currently, there are signs that the State of Oregon continues its slow climb from the depths of the “Great Recession.” In Oregon, the economy has already experienced accelerated job growth in 2013 and 2014. Similar to the U.S. as a whole, this was largely due to improvement in housing and the public sector. As a result, more regions of the state began adding jobs and Oregon’s unemployment rate is its lowest in five years, dipping below 7% in the 3rd quarter of 2014 (Oregon Department of Administrative Services, 2014). A remaining question for the short-term outlook in Oregon is whether tax collections will increase in relation to the rosier economic outlook. Despite the relative good news across the state in regards to a gradual, yet unmistakable economic recovery, due to factors specific to the Hood River County School District this proposed budget requires another year of reductions in the district’s General Fund expenditures. The factors contributing to our budget shortfall, along with our objective to develop a sustainable budget for the years to come, are outlined below. Even with the implementation of efficiencies our school board already approved for the 2014-15 school year such as a staggered-start schedule (reducing the necessary number of buses and routes) and repositioning our relationship with the Columbia Gorge ESD (gaining program efficiencies and savings of approximately $250,000 through aggressively executing HB 3401), the recommended budget for the 2014-15 school year includes a 2.5% reduction in our general fund expenditures. While

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every effort has been made to keep reductions away from the classroom, after so many years of painful cuts it is impossible to keep reductions away from staff. Importantly, even after implementing this budget plan for 2014-15, if the State of Oregon does not substantially increase revenues for schools in the 2015-2017 biennium, budget reductions will undoubtedly continue in future years. Major contributing budgetary factors for 2014-15 include a decline in weighted student enrollment, a history of spending down reserves, and increased operating costs. The 2013-14 budget put the District on a course that would have left less than 1% in ending fund balance without major program cuts and/or a major inflow of state revenue, neither of which occurred in 2013-14. This proposed 2014-15 budget includes reductions of $1,024,633 to help balance operations with available resources with a total contingency and un-appropriated ending fund balance of approximately 3%. The 2014-15 proposed budget will change the spending curve away from reliance on one-time budget sources and place the District in a better position to reach the Board’s goal of achieving reserves of 5% over the next two years, and maintaining this minimal level into the future. Weighted student enrollment (ADMw) determines the amount of state school fund revenue. Weighted student enrollment is projected to be down approximately 40 students in 2014-15. Due to a formula factor called “ADMw extended,” which allows the greater of the current year or the prior year’s weighted student enrollment to be used in determining state school fund revenues, funding for 2013-14 was actually based on 2012-13 weighted enrollment data. In 2012-13 and prior, an additional 50+ student weights was allowed for the Small High School factor (Cascade Locks). These additional student weights will no longer be provided to the district in 2014-15 and beyond. Further, in January of this year it was confirmed that the Hood River County School District would be adversely affected by a new, state-adopted revision to the "poverty calculation." At the time, the Oregonian listed the Hood River County School District as one of the "Biggest Losers" in terms of the negative impact of the change. For 2014-15, the new Poverty Factor will further reduce the weighted student enrollment, resulting in the lowest ADMw in recent memory for the Hood River County School District.

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While actual student enrollment (ADMr: the raw number of students) is projected to be stable, the ten-year historical trend on weighted student enrollment (ADMw) – the metric tied to state funding – is one of decline. More discussion of weighted student enrollment is included in the State School Fund Revenues section of this budget message.

Like many school districts across the state, the Hood River County School District has spent reserves throughout most of the Great Recession to preserve programs and staff members. In eight of the past ten years, Hood River County School District has spent more in General Fund operations than it has received in operating revenues. This difference was covered by spending down the beginning fund balance, transfers in from other funds, and PERS bond proceeds - all one-time funding sources. In 2012-13, the Operational Reserve Fund was completely spent down. In future years, the district must plan to spend within its annual operating revenues. The $1,024,633 in reductions planned for 2014-15 will move the district towards this reality.

The Government Finance Officers Association recommends adequate fund balance of no less than two months (16.67%) of regular general fund operating revenues or general fund operating expenditures. The District General Fund balance went from a high of 10% in 2005-06 to a low of 2% in 2011-12. The 2014-15 budget proposes a General Fund total of ending balance and contingency of approximately 3%.

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Increased operational costs are expected such as salary and associated payroll costs, utilities, insurance and other costs. Negotiations are in process with our licensed personnel, which will determine licensed salary and associated payroll costs. Fortunately, during the summer of 2013 the administration embarked on a process to collect feedback from the community, our staff, students, and other stakeholders across our county to inform a new strategic plan, or “2020 Vision.” Over the course of four months we interviewed over 350 individuals, held five community-wide listening sessions, convened feedback meetings at every school in the district, and received hundreds of responses via electronic survey. This feedback, in addition to a review of best practice research, and a review of our current student outcomes were used to develop the 2020 Vision, which will be proposed for adoption to the school board in May 2014. The 2020 Vision specifies a new district mission: “Excellence, Every Student, Every Day;” a new concrete and laudable vision: “Every student graduates with the knowledge and courage to learn, serve, and pursue their dreams;” and a number of “Collective Commitments” that our entire staff will collaboratively focus on for the future. Specifically, our theory of improvement is as follows: “Every Hood River County School District student will demonstrate positive academic and social growth when all staff members work collaboratively to:

ensure all students are safe, known and accepted;

establish high expectations for achievement and personal growth for each student;

identify, teach and assess student learning targets aligned to the Common Core State Standards;

utilize research-based best practices for designing and delivering instruction;

identify, intervene, and monitor the progress of struggling students early, with great intensity, and for as long as it takes;

engage our diverse and committed community as partners in student learning and growth; and,

explicitly target human and fiscal resources toward achieving these commitments.” This draft 2020 Vision served as the basis for many of our budgeting decisions and will serve as a roadmap for the future and is printed in the supplementary section of this budget. The Hood River County School District has been very aggressive and competitive in seeking additional funds to support these collective commitments. In 2013-14, the District was successful in acquiring over $3 million in grant funds (some grants spread over the course of the next few years) through the Oregon Department of Education (ODE), Oregon Children’s Fund (OCF), and other sources. While these grants do not directly impact our class sizes, full time music and PE in elementary schools, staffing for a robust alternative education program at the secondary level, etc., they do provide resources to support our staff in professional learning, special program development (such as the new “Advancement Via Individual Determination” college readiness programs at HRVHS, HRMS, and Wy’east, the dual language program at Mid Valley, an infusion of funds to revitalize our career-technical programs at HRV, music equipment at both middle schools, and others). With more state and federal funding tied to “strategic initiatives,” the district must continue to join with other community partners for continued grant-writing activities into the future.

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Organization of Budget This proposed budget serves as the Hood River County School District’s financial operating plan for the 2014-15 year. The proposed budget is organized by funds: General Fund, Food Service Fund, Student Body Funds, Community Education Fund, Unemployment Reserve Fund, Bus Replacement Fund, Grant Fund, Debt Service Fund and Capital Construction Fund. Appropriations for each fund are summarized at the major function levels of instruction, supporting services, enterprise and community services, facilities acquisition and construction, debt service, inter-fund transfers, and contingency. The basic fund structure remains unchanged from the previous year. To improve state reporting consistency of District finances and to simplify management and accounting, the following function code changes are included in the proposed budget: human resources function 2640 was previously reported as personnel using function code 2211; technology services function 2660 was changed from 2661; and the new fiscal services function 2520 will combine bookkeeping function 2523, payroll services function 2524, and other fiscal services function 2529. General Fund Resources The proposed General Fund budget includes resources totaling $41,405,319 comprised of revenues of $39,805,319 and an estimated beginning fund balance of $1,600,000. Following is an explanation of the three most significant revenue sources: state school fund formula revenues, local option levy revenue, and Columbia Gorge Education Service District revenue. State School Fund Formula Revenues The proposed budget is based on a state-wide K-12 funding level of $6.65 billion legislatively approved budget with a 49/51 percent split which provides slightly more resources in the second year of the biennium per the 2014-15 state school fund estimate dated 2/28/2014. The State’s estimates of local revenues include the Legislative Revenue Office’s local revenue forecast of increasing local property taxes due to an improving economy and individual estimates from local school districts. Along with the legislative appropriation, the state school fund formula revenues includes local revenues such as property taxes, payments in lieu of property taxes, county school funds, common school fund, and federal forest fees. Any increases in these local revenues will be offset by the amount received from the state. For the second year of the 2013-15 biennial budget, the District’s total state formula revenues in 2014-15 are expected to be $1.3 million more than the 2013-14 estimated total formula revenues. Approximately $700,000 of that increase is attributed to the District’s portion of the $100 million provided by the September 30, 2013 special session for the biennium. Since those funds are to be distributed to schools all in the second year of the biennium, only half (or about $350,000) are expected to become ongoing operating revenues with the remaining half to be treated as one-time revenues. As discussed, weighted student enrollment (ADMw) drives funding from the state. Additional student weight factors are provided for students in ESL programs (.50), students in pregnant and parenting programs (1.0), special education students (1.0 limited to 11% of District ADMr plus a separate factor of 1.0 for limited enrollment for those above 11%), students in poverty (0.25), students in foster care and neglected or delinquent (0.25), remote elementary school correction (1.0) and small high school correction (1.0). While actual student enrollment (ADMr) in the District is projected to be relatively stable, the District’s weighted enrollment (ADMw) is in decline due to a number of specific factors. Specifically, a change in

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the poverty formula (discussed above) was adopted by the Oregon State Board of Education in the middle of the 2013-14 school year resulting in a reduction of 25.77 ADMw for the 2014-15 school year. Further, the 2013-14 year was the final year for the District to receive the benefit of the small high school correction factor weights for students previously attending Cascade Locks High School (also discussed above). The small high school factor allowed additional funding based on the 2012-13 ADMw due to the use of “extended ADMw.” Extended ADMw is the greater of the current year or prior year enrollment in the state school fund formula. The table below shows estimates of District 2014-15 extended ADMw and two years of historical data.

Hood River County School District Extended ADMw

Factor

2014-15 ADMw

2013-14 ADMw

2012-13 ADMw

ADMr (Average Daily Student Enrollment) 1.00 3,875.00 3,856.00 3,854.67

Students in ESL programs 0.50 364.00 370.50 364.15

Students in Pregnant and Parenting programs 1.00 15.00 17.00 16.64

575 IEP Students capped at 11% of District ADMr 1.00 426.25 424.16 424.01

Students on IEP above 11% of ADMr 1.00 16.00 16.00 16.00

Students in Poverty 0.25 178.57 185.02 185.02

Students in Foster Care and Neglected/Delinquent 0.25 2.25 2.25 2.25

Remote Elementary School Correction 1.00 33.21 33.21 36.59

Small High School Correction 1.00 0.00 0.00 50.46

Total ADMw 4,910.28 4,904.14 4,949.78

Extended ADMw 4,910.28 4,949.78 4,949.78

Other factors besides ADMw that drive state funding for the District are the teacher experience adjustment factor, the funding ratio (which adjusts depending on the total amount of formula resources across the state), and the amount of the transportation grant. The 2014-15 District’s average teacher experience factor is estimated to be the same as 2013-14, which is 1.48 greater than the State teacher experience of 13.18. However, the teacher experience factor may change in future estimates relative to other districts. The revenue from the state transportation grant for 2014-15 is estimated to be 70% of $1,980,000 or $1,386,000, which is the same as for 2013-14. The proposed budget includes revenue from local property taxes collected by the District through its permanent rate of $4.8119 per $1,000 of assessed value. The amount of property tax revenue collected for current and prior year taxes is estimated to be $9,225,000 for 2014-15. Payments received in lieu of property taxes are estimated to be $35,655. These local resources count as an offset to funds received from the State. Revenue from the Common School Fund managed by the Oregon Department of State Lands is estimated to be $346,621. The State manages the Common School Fund’s real estate portfolio to increase land values and revenues and distributes about 4 percent of the fund to school districts annually. These local revenues are included as state school fund formula resources and offset funds received from the State.

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Revenue from federal forest fees is also included as state school fund revenue. Due to the uncertainty of the federal appropriation, the state school fund estimate does not include this revenue for 2014-15. Any federal forest fee revenue received by the District will offset funds received from the State. The State will reimburse 70% to 90% of the cost of approved transportation costs, including bus purchases over a ten year period. The transportation grant is estimated to be $1,386,000 for 2014-15 based on the District’s reimbursement rate of 70%. Approved costs include transportation costs of elementary students more than 1 mile away, secondary students more than 1.5 miles away, between school sites, preschool handicapped students, and students on field trips. The State School Fund Formula estimates and actual history for the past five years are shown on page B-5. The proposed budget is based on the state school fund estimate 2014-15 dated 2-28-2014 and ADMw estimates, as shown on pages B-6 and B-7. Local Option Levy Revenue The District’s current local option levy was approved by the voters in November 2012 for five years at a rate of up to $1.25 per thousand. Local option revenues have allowed the District to provide more resources to its schools - the equivalent of approximately 20 teaching positions. To provide some context, we have exactly 19 general education classroom teachers at May Street – the district’s largest elementary school. Clearly, without the ongoing support of the local option levy from our community, class sizes across the school district would skyrocket and special programs within specific program areas such as athletics, extracurricular programs, electives, maintenance, and community education would be reduced or eliminated. Our students and entire staff thank the voters for supporting our future citizens of our community - our students - through the continued support of the local option levy, which has provided critical additional resources since 2005-06. For 2014-15, the District estimates $1,800,000 in local option property tax revenues. Taxable assessed values (TAV) are expected to increase by the allowable 3 percent, however, the Measure 5 limits have increased property tax compression of the local option levy and is expected to reduce the amount received in future years. For 2014-15, the District estimates that increases in TAV will be offset by additional Measure 5 property tax compression; therefore, the proposed local option levy budget remains the same as for 2013-14. Local option taxes are compressed first, even if they are compressed to zero, before permanent taxes are compressed. A summary of local option votes, amounts imposed, and yields are shown on page D-1. The District also qualifies for and receives a local option equalization grant from the state. For 2014-15, the proposed budget estimates the same revenue for 2013-14 of $522,987. The amount received from the state varies, ranging from 40.1% of the local option collections in 2005-06 to 31.7% in 2012-13. The amount of the grant is targeted to Districts below a targeted assessed value per student and is proportional to the amount appropriated and amount of local option revenues. Columbia Gorge Educational Service District Revenue The District’s revenue from the Columbia Gorge Educational Service District is comprised of the District’s performance grant and an amount for reimbursement for services provided by the District. The total amount of the 2014-15 performance grant and reimbursement is estimated to be $1,240,626, which is $197,783 greater than the amount estimated for 2013-14. The efficiencies gained from the CGESD agreements will allow the District address fiscal services needs as well as contribute to the overall General Fund requirements.

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The District will receive services from the ESD per the adopted local service plan known as resolution services. The estimated value of these resolution services for 2014-15 is $298,727. Resolution services include internet connectivity and network administration services, regional media services, Native American services, home school and attendance services. The value of these services is shown in the CGESD budget and not the District budget. The proportion of services and funding are dependent on student enrollment, therefore, the amount of resolution services to the District, the performance grant and invoiced services amounts may change. Other Revenues Other revenues are summarized on page C-1, as other local revenues, other state revenues and other federal revenues. Other local revenues of $532, 500 are estimated in the proposed budget such as E-rate recovery, interest earnings, rent of District facilities, estimated grant indirect charges, Medicaid administrative claiming revenue, expenditure reimbursements and miscellaneous revenue. Other state revenues of $331,033 are estimated for the state long term care and treatment contract with services provided by Next Door Inc. The other federal revenue source is the teen parenting revenue estimate of $20,000. General Fund Requirements The District’s proposed expenditure budget for the second year of the 2013-15 biennium is based on the February estimates of state school fund revenue and enrollment estimates for the 2014-15 year, other revenue and resources from the estimated beginning General Fund balance. Increased operational costs such as salary and associated payroll costs, utilities and other costs (including the one-time elementary reading textbook adoption) have been estimated in the proposed budget. Unfortunately, without an adequate reserve the district must propose a budget for 2014-15 in which expenditures and revenues are more closely aligned, and we begin the process of building a responsible reserve. While the School Board’s goal of achieving a 5% reserve will not be achieved in 2014-15, this proposed budget bends the curve on spending one-time funding. Again, even with the agonizing reductions outlined below, if the State of Oregon does not come through with a serious investment in its children in the 2015-17 biennium, we will be forced to reduce our program again for 2015-16.

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This General Fund budget proposes the following reductions of approximately 2.5% to current staffing and service levels:

Level Proposed Program Reduction

Proposed 2014-15 Budget

Reduction

2014-15 Percent

Reduction

Elementary Schools

Licensed 1.0 FTE 89,288

Discretionary budget 30,719

Subtotal 120,007 12%

Middle Schools


Classified 5.5 Hours 31,284

Discretionary 3,000


High School


Classified 15 hours 91,451

Discretionary & Athletics 23,704


District-wide

Discretionary Budget (i.e., maintenance, substitutes for trainings, technology, bookkeeping, legal, etc.) 53,221

Transportation 142,000

Long Term Debt 10,303

Community Ed Classified 8 Hours 67,000

SPED IA 7.5 Hours 46,346

Admin/Manager .6 FTE 60,769


Total Proposed Reductions $1,024,633

Elementary School

The 1.0 FTE teacher reduction will be divided among the District’s elementary schools and will be achieved through retirements and other resignations. The impact of personnel cuts increase class sizes and forces even more blending of grade levels at small schools such as Cascade Locks Elementary School.

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Middle School

The 1.75 FTE licensed reductions will be shared amongst the district’s two middle schools based on enrollment. The impact of these reductions will increase class sizes and limit the ability to provide a robust world language program at both schools.

The impact of the classified reductions will mean less support in the schools’ media centers, the front offices, and for common area supervision.

High School

The 2.0 licensed reductions will most directly impact the current alternative education program, as well as the class sizes in the core program. These reductions will be achieved through retirements and other resignations.

The reduction of 15 hours/day of classified time will be achieved through a redistribution of duties as well as lowering the capacity to enroll children (from birth through age three) from 16 to 12 in the site-based childcare program.

District-wide programs

Reductions in our transportation program will be achieved through implementing a staggered-start bell schedule across our school district. This change will allow us to remove between five and seven bus routes from our regular schedule, forego the purchase of one school bus, and reduce our maintenance costs.

Community Education staff reductions will be achieved through a redistribution of responsibilities related to facility use scheduling and collection of fees. This work will be moved into other central departments and shared across the schools.

Reductions to special education personnel will be achieved through a redistribution of existing classified staff across the school district. We do not expect a reduction in the number of special education students in the district and so this will be a reduction in service levels across the school district.

Reductions to the administrative FTE will be achieved through a redistribution of duties related to our Migrant and Afterschool programming coordination.

Across each level and department in the school district there will be significant reductions in “discretionary spending.” In reality, this means reductions in student and staff supplies, professional development, materials, athletic supplies, library books, textbooks (with the exclusion of the district-wide elementary curriculum adoption), and co-curricular and extra-curricular activities. The proposed operating requirements of the General Fund include $40,194,018 of expenditures for instruction, support services, debt service and contingency and other financing uses in the form of transfers out of $215,000 to other funds as shown on page C-2. Total proposed expenditures are $40,409,018 and are shown by function on page C-3. Proposed expenditures by object classification are shown on page C-4. Total General Fund salaries and associated payroll costs of $34,524,694 are 85.4% of total budgeted expenditures.

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Expenditures are summarized by function on pages C-7 through C-9 and total $25,012,071 for instruction, $14,667,249 for support services, $264,698 for General Fund debt service, $215,000 for interfund transfers, and $250,000 for contingency. More detail about salary and associated payroll cost objects are shown on page C-10 and C-11. The proposed budget includes estimates of salaries and associated payroll costs for each employee group based on available information and negotiated agreements. The collective bargaining agreement for licensed staff is currently being negotiated and any changes to the salary schedules or workdays are subject to negotiation with our various employee groups and cannot be made unilaterally by the District. More information about budget assumptions is shown on page B-2, and salary schedules are shown in the supplemental information section of the budget document. The budget document includes General Fund expenditures by function and object for the proposed budget, the current budget for 13-14 and two prior years’ actuals, as shown on page C-12 through C-50. Full time equivalent staff (FTE) is shown for the 2014-15 proposed budget and is estimated for the current budget. Two significant challenges for future budgets include the level of PERS rates and the effect of Federal health care reform. The PERS contribution rates for the District, calculated as of December 12, 2012, for the 2015-17 biennium are 16.11% for Tier 1 & Tier 2 and 11.11% for OPSRP payroll. In comparison to the current rates of 13.79% for Tier 1 & Tier 2 and 11.79% for OPSRP payroll, the difference in the rates for Tier 1 & Tier 2 is 2.32%, an increase of 16.8%; and for OPSRP payroll is a slight decrease of 0.68% in the rate, a decrease of 5.8%. The outcome of litigation of the 2013 PERS legislative reforms is unknown at this time and the PERS Board has not determined actual rates for the 2015-17 biennium. The effect of Federal health care reform on District finances is undetermined at this time and is expected to impact payroll benefit costs in the next biennium. Other Funds This section presents information about the other funds included in the 2014-15 proposed budget. Food Service Fund – This fund accounts for the activities of the District’s food service program. Services include breakfast and lunch programs and supper programs at four schools for excel program students. Resources include federal subsidies from the U.S. Department of Agriculture, which provides partial reimbursement for each meal served, the value of federal commodities, and a matching grant from the state. The proposed budget has resources of $2,318,500 including a beginning fund balance of $400,000. Requirements include $2,318,500 for staff, food supplies, materials, supplies, services and equipment. The proposed budget was increased by $518,500 from the 2013-14 year to account for new activity such as the supper program, estimates of expenses of increased meals for local sales, expenses of food requirements for federal subsidized meals, estimated equipment purchases, payroll and other costs. Student Body Funds – This fund accounts for the funds schools receive from students and parent groups for purposes such as special school projects, field trips and student activities. The resources and requirements were increased to $1,800,000 to allow for increasing activity in recent years as the support more school programs and to fully appropriate the fund balance. Community Education Fund – This fund accounts for the financial activities of the community education program which provides community education and recreation programs and classes, before school and after school child care programs and sports programs. This fund is expected to be self-supporting for

A-13

the 2014-15 year. The proposed budget has resources and requirements of $1,260,000, providing the program with a level of appropriations to operate within. The proposed budget includes moving the responsibility for facilities scheduling to the General Fund along with facilities rental revenue, decreasing classified staff by .80 FTE from this budget and adding the director’s .20 FTE, which was previously funded by the General Fund. Operational Reserve Fund – This fund became inactive at the close of 2012-13 after a transfer of $500,000 to support General Fund. It is included for historical purposes only. Unemployment Reserve Fund – This fund accounts for the financial activity of the District’s employer trust account with the State of Oregon Employment Department and the transfer from General Fund to fund the payment of the District’s quarterly unemployment tax liability. The proposed budget includes resources from the proposed General Fund transfer of $65,000 and an estimated trust account beginning fund balance of $60,000 and proposed requirements of $125,000. Bus Replacement Fund – This fund supports replacement of school buses. The main resource is a transfer from the General Fund based on the allowable depreciation on district-owned transportation equipment through the state transportation grant. The proposed budget includes resources from a $150,000 transfer from the General Fund and beginning fund balance of $8,257 and proposed expenditures of $120,695 to complete the purchase of one leased bus, leaving an un-appropriated balance of $37,562 to carry forward to future years. The implementation of staggered school start times for 2014-15 will reduce the number of buses needed for routes and is expected to lower the number of required replacement buses. Grant Funds – This fund accounts for the various federal, state and local grants and various donation and reimbursement accounts of the District. The overall appropriation is proposed to be $6,000,000. The following list of 13-14 federal and state grant awards through the Oregon Department of Education and other sources demonstrate the District’s success in securing grant funding for special programs and activities.

A-14

Grant Awards

Fund Description Grant Period 2013-14

231 Special Ed/IDEA Part B Section 611 7/14/13-9/30/15 $661,433

2XX IDEA Part B Section 619 7/01/13-9/30/15 6,769

241 SPED System Performance R&I 8/01/13-6/30/14 3,232

244 Dual Language/Two-Way Bilingual 11/01/13-6/30/15 120,000

250 Title IC Migrant Regular School Program 7/01/13-9/30/14 279,823

251 Title 1A 7/01/13-9/30/14 743,663

255 Title IC Migrant Preschool Program 7/01/13-9/30/14 19,528

257 Title IIA Teacher Quality Grant (HQ) 7/01/13-9/30/14 152,973

258 Title III English Language Acquisition 7/01/13-9/30/14 114,423

263 21st Century Community Learning Centers (Excel) 7/01/13-6/30/16 474,714

281 Carl Perkins Basic 7/01/13-9/30/14 31,923

282 CTE Revitalization 1/01/14-6/30/15 437,991

296-601 Extended Assessment 13-14 7/01/13-6/30/14 900

296-606 IDEA Enhancement 10/1/13-9/30/14 5,305

296-620 LTCT 13-14 Title ID Formula 7/01/13-6/30/14 29,148

296-621 Fresh Fruit & Vegetable Program 10/01/13-6/30/14 24,615

296-626 Oregon First Robotics 8/01/13-6/30/14 15,000

296-627 School District Collaboration 8/01/13-9/30/14 30,000

296-628 District PLT 2014 3/01/14-6/30/14 3,005

296-629 Combined EE/CCSS Implementation 1/02/14-9/30/14 44,935

296-630 Student Mentoring & Monitoring Accelerated 12/01/13-6/30/15 146,038

296-631 LTCT 13-14 IDEA Funds 7/01/13-6/30/14 5,196

296-6xx ELP Standards professional Learning Grant 4/04/14-6/30/15 7,608

Subtotal ODE grants $3,358,222

Other large grants

232 Early Intervention/Early Childhood Spec Ed (not ODE) 7/01/13-6/30/14 764,293

Total $4,122,515

Debt Service Fund – This fund accounts for the District’s repayment of general obligation bonds. The scheduled principal and interest payments total $3,707,850 for general obligation bonds for 2014-15. An estimated beginning fund balance of $123,645 will reduce the amount of the 2014-15 levy for bonds. The amount of the levy for the Series 2010 refunding of the Series 2000 bonds is $1,008,321. The amount of the levy for the Series 2008 bonds is $2,764,526. Both levies assume an uncollectible rate of 5 percent. The schedule of general obligation bond and interest requirements is shown on page C-60. Capital Construction Fund – This fund group consists of the Capital Construction Bond Fund 401, Construction Excise Tax Fund 401, Energy Projects Fund 402 and Property Fund 403. The proposed budget includes resources of estimated interest of $322 to the Capital Construction Bond Fund; estimated construction excise tax revenue of $150,000 to the Construction Excise Tax Fund; estimated grant revenue of $300,000 to the Energy Projects Fund. Beginning fund balances totaling $1,359,725 are estimated to be $128,827 for the Capital Construction Bond Fund, $371,130 for the Construction Excise Tax Fund, $114,395 for the Energy Projects Fund and $745,373 for the Property Fund. The proposed requirements total of $1,404,674 include $129,149 for the Capital Construction Bond Fund for

A-15

remaining projects, $521,130 for the Construction Excise Tax Fund for future development needs, $114,395 for the Energy Projects Fund for the facilities management and energy projects oversight and $300,000 for future grant-funded projects and $340,000 for the Property Fund to pay for engineering and construction costs of the Sherman Avenue street extension to provide access to the District’s undeveloped property. The following is a summary of requirements for the Other Funds listed above.

Fund 2014-15 Total Budget Requirements

200 Food Service Fund $2,318,500

204 Student Body Funds 1,800,000

205 Community Education Fund 1,260,000

210 Unemployment Fund 125,000

212 Bus Replacement Fund 120,695

2XX Grant Funds 6,000,000

300 Debt Service Fund 3,707,850

4XX Capital Construction & Improvement Funds 1,810,047

Total Other Funds $17,142,092

IN CLOSING After nine consecutive years of budget reductions, it has become increasingly challenging to make reductions that do not have a direct impact on the classroom or school support staff. Principals and other administrators deserve recognition for their careful consideration of the wellbeing and success of all students as they struggled with these budget recommendations and decisions; and the School Board and the Financial Advisory Committee should be commended for their diligent monitoring of the district’s finances. We know these are high stakes decisions in a community that cares deeply about all students. We are hopeful that there is a growing consensus regarding educational funding stability and the political will to put structures in place to protect schools from these volatile funding swings. The volatility of the state, national, and global economies does not allow for brash or overly confident assumptions and this budget has been erected with a sense of doubt regarding state level funding. Our past commitment to fiscal prudence and sound financial stewardship has earned the trust of our community during challenging economic times. Although the District has expended its reserves to help weather the storm during the “Great Recession,” during these times of continuing uncertainty our community can be assured that the District will continue to model sound fiscal practices to prepare for any future major economic downturns. We are proud of the Hood River County School District’s accomplishments, and have included a copy of the District’s most recent Oregon State Report Card from the Department of Education in the budget document. The Hood River County School District continues to meet and exceed community and State expectations of providing quality learning environments for all students. Through it all, it is the teachers, instructional assistants, counselors, custodians, technicians, coaches, bus drivers, mentors, food service employees, specialists, managers and administrators who convert the resources into high-

A-16

Financial Information

Hood River County School DistrictSchedule of Requirements by Fund 2014‐15 Adopted Budget

Fund InstructionSupport Services

Community Services

Facilities Acquisition

and Construction Debt Service

Interfund Transfers Out Contingency

Unappropriated Ending Fund Balance Total

General Fund 25,012,071 14,667,249 ‐ ‐ 264,698 215,000 250,000 996,301 41,405,319

Food Service Fund ‐ ‐ 2,318,500 ‐ ‐ ‐ ‐ ‐ 2,318,500

Student Body Funds 1,800,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,800,000

Community Education 144,118 10,000 1,105,882 ‐ ‐ ‐ ‐ ‐ 1,260,000

Operational Reserve ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐

Unemployment Fund ‐ 125,000 ‐ ‐ ‐ ‐ ‐ ‐ 125,000

Bus Replacement Fund ‐ 120,695 ‐ ‐ ‐ ‐ ‐ 37,562 158,257

Grant Funds 4,037,414 1,588,306 174,280 100,000 ‐ 100,000 ‐ ‐ 6,000,000

Debt Service Fund ‐ ‐ ‐ ‐ 3,707,850 ‐ ‐ ‐ 3,707,850

Capital Construction and Improvements ‐ ‐ ‐ 1,404,674 ‐ ‐ ‐ 405,373 1,810,047

Grand Total Requirements 30,993,603 16,511,250 3,598,662 1,504,674 3,972,548 315,000 250,000 1,439,236 58,584,973

Page B‐1

B-2

Hood River County School District

2014-15 Budget Assumptions

The budget presents an operating plan for the 2014-15 school year. As the budget is developed, some of the information is not known or available. In this case, estimates are made on the best information available. The following assumptions form the basis of the 2014-15 budget preparation.

REVENUES

Student Enrollment Estimates

The number of students is the most important factor in determining the State School Fund Formula, page B-5 displays the enrollment estimate for 2014-15. Hood River County School District enrollment has been mostly flat for the past several years, however, the students counted under the formula has declined due to aberrations, as both the Dos Mundos Charter School and the Cascade Locks high school programs have ended. The State Department of Education counted those students twice in its formula in previous years per its rules. That added count has ended with the 2014-15 state estimate.

State School Fund Formula Estimate

The Oregon Department of Education issued a State School Fund (SSF) estimate for 2014-15 on February 28, 2014. State School funding for the 2013-15 biennium is assumed to be $6.65 billion as currently appropriated by the legislature. The SSF formula sets a cap on revenues that a public school district can keep based on student enrollment. Base property taxes, Common School Fund, State timber money and Federal forest fees are deducted from the SSF formula and reduce the amount received from the state.

The SSF formula is calculated on the larger of the current year number of students or the prior year’s. Additional student weight is allowed for students who are English Language Learners, living in poverty, and receiving special education services. The calculation for students in poverty was changed by the state beginning in 2014-15. Under the new calculation, Hood River County School District will decline by 26 next year for a loss in funding of 6.55 weighted students. In 2014-15, each full-time student is expected to generate $6,922. More detail of weighted student enrolment is shown on page B-5.

Transportation costs for home-to-school transportation and curricular field trips are estimated at $1,980,000 for 2014-15. These costs are 70 percent reimbursable under the State School Fund Formula and are estimated to be $1,386,000.

Local Option Revenue

In the November 2012 election, community members approved a Local Option Levy of $1.25/$1,000 assessed value. This type of tax levy only applies to the gap between taxes limited by Measure 5 and those limited by Measures 47/50 and varies on a property by property basis. The amount raised for 2014-15 will not be known until October 2014, when the county assessor

B-3

prepares the tax roll. While the market value declined in recent years, assessed value continued to grow at about 3% each year.

2011-12 2012-13 2013-14 Est 2014-15 Est

Current Local Option Revenues

$1,729,258 $1,823,801 $1,750,000 $1,750,000

EXPENDITURE ASSUMPTIONS Staffing General Fund – Estimated FTE in the General Fund in the proposed 2014-15 budget are based on the results of proposed staff reductions and other changes. The following additional staff have a cost neutral effect on the General Fund budget: .50 FTE for a classified position to support facilities scheduling paid for by rental revenue; and a 1.0 FTE business services position and a .50 FTE data position both supported by CGESD funding. The budget includes supporting .15 FTE of the facilities director position with the remaining .85 FTE funded for 2014-15 by the Energy Projects Fund for one year. Proposed staff reductions are detailed in the proposed budget reductions list and include approximately 4.75 FTE licensed positions, 2.7 classified positions and reductions in administrative staff. The resulting total is 388.7 FTE in the proposed 2014-15 General Fund budget. Special Revenue Funds – Estimated FTE in special revenue funds in the proposed 2014-15 budget are based on current year staffing and planned changes within the Community Education, Food Service and the Energy Projects Funds. Changes to in the Community Education Fund include increasing the amount of FTE of the director supported by the fund to 1.0 FTE from .80 FTE and reducing .80 FTE of a secretary/bookkeeper position as a result of an operational change which will change .50 FTE of that position to a self-support position in the general fund. The Food Service Fund will begin to support .125 FTE of the district courier for food transportation to Cascade Locks Elementary School. The Energy Projects fund will support .85 FTE of the facilities director position with the other .15 FTE budgeted in the General Fund. Reductions are also expected in staffing of the Early Intervention/Early Childhood Special Education program due to a decrease in revenue. Salaries and Benefits Licensed staff salaries are set by collective bargaining agreement. The current agreement ends June 30, 2014 and is currently being negotiated. Salaries are yet to be set for administrators and confidential staff and conservative increases are anticipated in the budget. Estimated classified staff salaries are based on the current collective bargaining agreement which includes step increases, if eligible, and a 0.6% base salary increase.

District contributions for health care for 2014-15 have been conservatively budgeted knowing that there are pending agreements for licensed, administrative and confidential staff. District contributions for health care for classified staff are estimated per the current collective bargaining agreement.

B-4

Other associated payroll cost rates are projected as follows:

Social security & Medicare rates 7.65%%

PERS Tier 1 & 2 employer rate 13.79%

PERS-OPSRP employer rate 11.79%

PERS Bond employer rate 8.8% (8.5% in 13-14)

PERS Pick-up rate 6.0%

Workers’ Compensation premium rates are budgeted 10% higher than current rates

PERS Pension Bonds

Hood River County School District participated as part of a school district pension bond pool to offset its unfunded actuarial liability with PERS. As the interest on the pension bonds is less than the implied rate charged by PERS, the district saved retirement costs by doing this. Debt service expenditures in the General Fund pay the principal and interest on the debt. Charges to employee benefit accounts based on salary and wages recoup some of the PERS rate savings and accumulate in a liability account to repay this debt. The schedule of pension bond requirements is shown on page D-21.

Other Expenses

The amount for utilities was increased in the budget due to current year and other anticipated rate increases. Property and liability insurance rates are expected to rise by 5% and are accounted for in the budget. Some new expenses budgeted for the 2014-15 year such as textbook adoption expenses and actuarial expenses related to the annual financial audit.

Contingency and Unappropriated Ending Fund Balance

Contingency for the General Fund is budgeted at $250,000 or 0.63% of the operating revenues. This money is set aside for unplanned needs such as unexpected enrollment increases or loss of revenues. To access the contingency amounts, the board must approve a transfer of the contingency in an official board action. Unused contingency will carry forward as part of the Ending Fund Balance.

Unappropriated Ending Fund Balance provides for future years operations. Any money so designated may not be used during the budget year. The General Fund Unappropriated Ending Fund Balance is proposed to be $996,301 or 2.5% in this budget. The total of General Fund Unappropriated Ending Fund Balance and Contingency is proposed to be 3.13% of operating revenues or 3% of total resources.

Hood River County School DistrictState School Fund Formula

2/28/2014

2008‐09 Final 2009‐10 Final 2010‐11 Final 2011‐12 Final 2012‐13 Est 2013‐14 Est 2014‐15 EstState School Fund Formula Revenues (SSF)Current Year Property Taxes 7,264,835$ 7,679,728$ 7,947,202$ 8,188,404$ 8,580,449$ 8,800,000$ 9,025,000$

Prior Year Taxes 148,435 205,565 190,441 211,829 321,311 200,000 200,000

Payments in lieu of Property Taxes 103,336 114,350 121,554 1,833 56,449 48,685 35,655

County School Funds ‐ ‐ ‐ ‐ ‐ 120 ‐

Common School Fund 246,460 306,759 296,646 312,677 347,140 335,199 346,621

Federal Forest Fees 535,212 511,513 460,968 238,679 217,139 204,335 ‐

State School Fund ‐ General Support 21,852,705 21,874,127 20,915,694 23,323,567 22,241,837 24,485,004 25,769,397

Revenues Covered Under SSF 30,150,983$ 30,692,042$ 29,932,505$ 32,276,989$ 31,764,325$ 34,073,343$ 35,376,673$

Average Daily Membership weighted (ADMw)Regular ADM 3,780.10 3,806.20 3,784.50 3,838.99 3,854.67 3,857.87 3,875.00

English as a Second Language 453.80 441.50 415.20 370.57 364.15 365.89 364.00

Pregnant & Parenting Programs 12.10 11.00 10.10 17.29 16.64 13.02 15.00

Special Education ‐ Individualized Ed Plans 415.80 418.70 416.30 422.29 424.01 424.37 426.25

Special Education ‐ IEP above 11% 12.50 20.20 13.30 16.00 16.00 12.60 16.00

Poverty 181.40 182.70 181.60 184.26 185.02 185.02 178.57

Foster Care and Neglected/Delinquent 3.50 3.50 8.30 2.75 2.25 2.00 2.25

Remote Elementary School Correction 52.30 49.70 47.30 38.91 36.59 33.21 33.21

Small High School Correction 50.50 50.50 50.50 50.46 50.46 0.00 0.00

Total ADMw 4,962.00 4,984.00 4,927.10 4,941.52 4,949.79 4,893.98 4,910.28

Extended ADMw 4,974.00 4,983.80 4,983.82 5,192.27 4,949.78 4,949.78 4,910.28

General Purpose Grant per Student 5,827$ 5,912$ 5,749$ 5,938$ 6,128$ 6,604$ 6,922$

State General Purpose Grant 28,981,704$ 29,462,567$ 28,652,795$ 30,830,205$ 30,330,414$ 32,687,223$ 33,990,673$

Transportation Grant (70% of Home‐to‐school) 1,169,279 1,229,475 1,279,710 1,446,784 1,434,760 1,386,000 1,386,000

Total State School Fund Formula Revenues 30,150,983$ 30,692,042$ 29,932,505$ 32,276,989$ 31,765,174$ 34,073,223$ 35,376,673$

Est Amount due from/(to) State (A) ‐$ ‐$ ‐$ ‐$ 849$ (120)$ (0)$

Footnotes (D) (B) (C) (B) (B)

A. When the revenues subject to the SSF exceed the amount we earn under the formula, the state captures the excess

in May of the year after fiscal year end.

B. SSF Estimate is not final

C. State School Fund General Support for 12‐13 excludes one time payments for charter school and facility grant totaling $2,071,823.66.

D. Extended ADMw in 11‐12 includes 250.75 charter school ADMw from 10‐11.

Page B‐5

STATE SCHOOL FUND GRANT

2014-2015Based on $6.65 Billion Legislatively Approved Budget with 49/51 split as of 2/28/2014

Property Taxes and in-lieu of property taxes from local sources

$9,225,000.00=

Federal Forest Fees $0.00=

Common School Fund $346,621.31=

State Managed Timber $0.00=

ESD Equalization =

In-Lieu of Property Taxes(non-local sources) $35,655.00=

Revenue Adjustments $0.00=

Local Revenue $9,607,276.31=

District Average Teacher Experience 14.66=

13.18=State Average Teacher Experience

1.48=Experience Adjustment (Difference in District and

State Teacher Experience)

Net Eligible Trans. Expend. $1,980,000.00=

Grant (Rate* Net Eligible Expend) $1,386,000.00=

General Purpose Grant + Transportation Grant

Total Formula Revenue - Local Revenue

= $35,376,673 - $9,607,276 = $25,769,397

2014-2015 Local Revenue

County School Fund $0.00=

2014-2015 Transportation Grant

2014-2015 Experience Adjustment

Total Formula Revenue per Extended ADMw= $7,2052014-2015 State School Fund Grant

Charter Schools Rate( ORS 338.155 )= $6,922

Hood River County, Hood River County SD District ID: 2024

2014-2015 General Purpose Grant

(Extended ADMw x [ $4500 +( $25 x Experience Adjustment)] ) x Funding Ratio

4,910.28 1.48 )]) X 1.525753508270 $33,990,673=

2014-2015 Total Formula Revenue

$33,990,673= + $35,376,673$1,386,000 =

General Purpose Grant per Extended ADMw= $6,922

Salaries N/A=

Payroll N/A=

Purchased Services N/A=

Supplies N/A=

Garage Depreciation N/A=

Bus Depreciation N/A=

Fees Collected N/A=

Non-Reimburseable N/A=

Total Paid To date Estimated Remaining Balance Due

SSF Small HS Grant Facility Grant SSF Small HS Grant Facility Grant

Trans per ADMr Rank. 45%

Transportation Reimburs. Rate 70.00%

High Cost Disability

x [$4500 + ($25 x

Other N/A=

(

$0.00

Extended ADMw2014‐2015 ADMw 2013‐2014 ADMw2014-2015 Extended ADMw

Hood River County SD (non‐charter) 4,910.28 4,904.14 4,910.28

District Extended ADMw 4,910.28

Page B-6

STATE SCHOOL FUND GRANT

2014-2015 As of 2/28/2014

Hood River County, Hood River County SD District ID: 2024

2014-2015 Extended ADMw

Hood River County SD (non‐charter)

4,910.28 4,904.14

4,910.28

ADMr: 3,875.00

575 IEP Students capped at 11% of District ADMr: 426.25

Students in ESL programs: 728.00 364.00

Students in Pregnant and Parenting Programs: 15.00 15.00

Students in Foster Care and Neglected/Delinquent: 9.00 2.25

Students in Poverty: 714.29 178.57

Remote Elementary School Correction: 33.21

Small High School Correction: 0.00

2014‐2015 ADMw 2013‐2014 ADMw

2014‐2015 2013‐2014

Students on IEP Above 11% of ADMr: 16.00

X 1.00 = 3,875.00

X 0.50 =

X 1.00 =

X 1.00 =426.25

X 1.00 = 16.00

X 0.25 =

X 0.25 =

X 1.00 = 33.21

X 1.00 = 0.00

3,856.00

424.16

741.00 370.50

17.00 17.00

9.00 2.25

740.06 185.02

33.21

0.00

16.00

X 1.00 = 3,856.00

X 0.50 =

X 1.00 =

X 1.00 =424.16

X 1.00 = 16.00

X 0.25 =

X 0.25 =

X 1.00 = 33.21

X 1.00 = 0.00

Hood River County SD (non‐charter) Extended ADMw

4,910.28Hood River County SD Extended ADMw

Page 83 of 232Page B-7

General Fund This fund budgets for all financial resources and requirements of the District, except for those required to be accounted for in another fund. The principal revenue sources are property taxes and apportionment from the State of Oregon School Support Fund.

ACTUAL ACTUAL BGT PROPOSED APPROVED ADOPTED INC(DECR) FTEFUND 100 GENERAL FUND

RevenuesState School Fund Formula ResourcesR1111 Current Year Taxes 8,188,405 8,580,449 8,700,000 9,025,000 9,025,000 9,025,000 325,000

R1112 Prior Year Taxes 211,829 321,311 200,000 200,000 200,000 200,000 ‐

R1113 County Sales Back Taxes ‐ ‐ 100,000 ‐ ‐ ‐ (100,000)

R1114 Pmts In Lieu Of Property Taxes 1,833 56,449 ‐ 35,655 35,655 35,655 35,655

R2101 County School Funds ‐ ‐ ‐ ‐ ‐ ‐ ‐

R3103 Common School Fund 312,677 347,140 322,857 346,621 346,621 346,621 23,764

R4801 Federal Forest Fees 238,679 217,139 ‐ ‐ ‐ ‐ ‐

R3101‐B State School Fund ‐ General Support 21,619,878 24,295,740 24,732,618 25,750,897 25,750,897 25,750,897 1,018,279

Total State School Fund Revenues 30,573,300 33,818,228 34,055,475 35,358,173 35,358,173 35,358,173 1,302,698

Local Option RevenuesR1121 Local Option Current Year 1,729,258 1,823,801 1,750,000 1,750,000 1,750,000 1,750,000 ‐

R1122 Local Option Prior Year 37,881 64,860 50,000 50,000 50,000 50,000 ‐

R3120 Local Option Equalization 634,463 597,939 665,000 522,987 522,987 522,987 (142,013)

Total Local Option Revenues 2,401,602 2,486,600 2,465,000 2,322,987 2,322,987 2,322,987 (142,013)

Educational Service District RevenuesR2102‐3 Education Service District Revenues 1,109,976 1,070,399 1,000,000 1,240,626 1,240,626 1,240,626 240,626

Other Local Revenues 414,850 508,038 410,000 532,500 532,500 532,500 122,500

Other State Revenues 1,308,189 1,035,953 302,000 331,033 331,033 331,033 29,033

Other Federal Revenues 59,366 38,836 ‐ 20,000 20,000 20,000 20,000

Total Operating Revenues 35,867,284 38,958,054 38,232,475 39,805,319 39,805,319 39,805,319 1,572,844

HOOD RIVER COUNTY SCHOOL DISTRICTADOPTED BUDGET

2011‐12 2012‐13 2013‐14 2014‐15

Page C‐1

ACTUAL ACTUAL BGT PROPOSED APPROVED ADOPTED INC(DECR) FTE


2011‐12 2012‐13 2013‐14 2014‐15

Expenditures1000 Instruction 23,521,683 23,838,317 24,204,964 25,012,071 25,012,071 25,012,071 807,107

2000 Support Services 13,784,770 13,612,708 13,937,311 14,667,249 14,667,249 14,667,249 729,938

5000 Debt Service 1,324,133 325,175 275,000 264,698 264,698 264,698 (10,302)

6000 Contingency ‐ ‐ 114,114 250,000 250,000 250,000 135,886

Total Operating Requirements 38,630,586 37,776,199 38,531,390 40,194,018 40,194,018 40,194,018 1,662,628 388.7

Excess of Revenues Over/Under Expenditures (2,763,302) 1,181,855 (298,915) (388,700) (388,700) (388,700) (89,785)

Other Financing Sources/UsesR5110 Bond Proceeds (PERS) 1,000,000 ‐ ‐ ‐ ‐ ‐ ‐

R5200 Interfund Transfers In ‐ 500,000 ‐ ‐ ‐ ‐ ‐

R5305 Sale of Equipment 6,611 2,795 ‐ ‐ ‐ ‐ ‐

5200 Interfund Transfers Out (166,909) (134,416) (148,000) (215,000) (215,000) (215,000) (67,000)

Net Change in Fund Balance (1,923,601) 1,550,234 (446,915) (603,700) (603,700) (603,700) (156,785) Beginning Fund Balance 2,672,370 748,770 1,716,622 1,600,000 1,600,000 1,600,000 (116,622) Ending Fund Balance 748,770 2,299,004 1,269,707 996,301 996,301 996,301 (273,407)

Page C‐2



2011‐12 2012‐13 2013‐14 2014‐15

FUND 100 GENERAL FUNDRESOURCESLocal Revenue Sources 10,584,055 11,354,908 11,210,000 11,593,155 11,593,155 11,593,155 383,155

Intermediate Revenue Sources 1,109,976 1,070,399 1,000,000 1,240,626 1,240,626 1,240,626 240,626

State Revenue Sources 23,875,207 26,276,772 26,022,475 26,951,538 26,951,538 26,951,538 929,063

Federal Sources 298,046 255,975 ‐ 20,000 20,000 20,000 20,000

Long Term Debt Financing Sources 1,000,000 ‐ ‐ ‐ ‐ ‐ ‐

Interfund Transfers ‐ 500,000 ‐ ‐ ‐ ‐ ‐

Sale Of Fixed Assets 6,611 2,795 ‐ ‐ ‐ ‐ ‐

Subtotal Resources 36,873,894 39,460,849 38,232,475 39,805,319 39,805,319 39,805,319 1,572,844Beginning Fund Balance 2,672,370 748,770 1,716,622 1,600,000 1,600,000 1,600,000 (116,622)

Total Resources 39,546,264 40,209,619 39,949,097 41,405,319 41,405,319 41,405,319 1,456,222

EXPENDITURES BY FUNCTIONInstruction ‐ Regular Programs 23,521,683 23,838,317 24,204,964 25,012,071 25,012,071 25,012,071 807,107

Support Services 13,784,770 13,612,708 13,937,311 14,667,249 14,667,249 14,667,249 729,938

Debt Service 1,324,133 325,175 275,000 264,698 264,698 264,698 (10,302)

Interfund Transfers 166,909 134,416 148,000 215,000 215,000 215,000 67,000

Contingencies ‐ ‐ 114,114 250,000 250,000 250,000 135,886

Total Expenditures 38,797,494 37,910,616 38,679,390 40,409,018 40,409,018 40,409,018 1,729,628 388.7 Total Unappropriated Ending Fund Balance 748,770 2,299,004 1,269,707 996,301 996,301 996,301 (273,407)

Page C‐3



2011‐12 2012‐13 2013‐14 2014‐15

EXPENDITURES BY OBJECT CLASSIFICATION100 Salaries 20,535,124 20,663,649 20,582,297 21,112,391 21,112,391 21,112,391 530,094 388.7

200 Associated Payroll Costs 11,832,980 12,243,647 12,916,608 13,412,303 13,412,303 13,412,303 495,695

300 Purchased Services 3,204,681 2,807,556 2,768,369 3,043,674 3,043,674 3,043,674 275,305

400 Supplies And Materials 1,441,803 1,412,070 1,510,885 1,745,969 1,745,969 1,745,969 235,084

500 Capital Outlay 5,393 20,988 1,000 ‐ ‐ ‐ (1,000)

600 Other Goods & Services 1,610,605 628,290 638,116 629,682 629,682 629,682 (8,434)

700 Transfers 166,909 134,416 148,000 215,000 215,000 215,000 67,000

800 Other Use Of Funds ‐ Contingency ‐ ‐ 114,114 250,000 250,000 250,000 135,886

Total Expenditures 38,797,494 37,910,616 38,679,390 40,409,019 40,409,019 40,409,019 1,729,629 Total Unappropriated Ending Fund Balance 748,770 2,299,004 1,269,707 996,300 996,300 996,300 (273,408)

Ending Balance and Contingency as % of Operating Revenues 2.1% 5.9% 3.6% 3.1% 3.1% 3.1%

Page C‐4



2011‐12 2012‐13 2013‐14 2014‐15

FUND ‐ 100 GENERAL FUND

RESOURCESLOCAL REVENUE SOURCESR1111 Current Year Taxes 8,188,405 8,580,449 8,700,000 9,025,000 9,025,000 9,025,000 325,000

R1112 Prior Year Taxes 211,829 321,311 200,000 200,000 200,000 200,000 ‐

R1113 County Sales Back Taxes ‐ ‐ 100,000 ‐ ‐ ‐ (100,000)

R1114 Pmts In Lieu Of Property Taxes 1,833 56,449 ‐ 35,655 35,655 35,655 35,655

R1121 Local Option Current Year 1,729,258 1,823,801 1,750,000 1,750,000 1,750,000 1,750,000 ‐

R1122 Local Option Prior Year 37,881 64,860 50,000 50,000 50,000 50,000 ‐

R1321 Tuition From Individuals 5,726 8,994 ‐ 20,000 20,000 20,000 20,000

R1411 Transportation Fees ‐ ‐ ‐ ‐ ‐ ‐ ‐

R1510 Interest Earned 50,378 46,226 50,000 50,000 50,000 50,000 ‐

R1510B PERS Bond Interest Earned 4,545 4,451 ‐ ‐ ‐ ‐ ‐

R1911 Rentals‐Buildings 5,000 5,300 ‐ 52,500 52,500 52,500 52,500

R1920 Private Donations/Contributions 70 ‐ ‐ ‐ ‐ ‐ ‐

R1960 Expenditure Reimbursement 116,171 81,635 90,000 90,000 90,000 90,000 ‐

R1966 E‐Rate Recovery 89,454 107,592 ‐ 110,000 110,000 110,000 110,000

R1980 Grant Indirect Charges 32,858 91,969 120,000 60,000 60,000 60,000 (60,000)

R1990 Miscellaneous Revenues 110,649 161,870 150,000 100,000 100,000 100,000 (50,000)

R1991 Medicaid Admin ‐ ‐ ‐ 50,000 50,000 50,000 50,000

Total Local Revenue Sources 10,584,055 11,354,908 11,210,000 11,593,155 11,593,155 11,593,155 383,155

INTERMEDIATE REVENUE SOURCESR2101 County School Funds ‐ ‐ ‐ ‐ ‐ ‐ ‐

R2102 Education Service District Rev 1,109,976 1,070,399 1,000,000 715,742 715,742 715,742 (284,258)

R2102A Education Service District Rev‐Invc ‐ ‐ ‐ 524,884 524,884 524,884 524,884

Total Intermediate Revenue Sources 1,109,976 1,070,399 1,000,000 1,240,626 1,240,626 1,240,626 240,626

STATE REVENUE SOURCESR3101 Basic School Support 19,969,261 22,541,685 24,732,618 25,750,897 25,750,897 25,750,897 1,018,279

R3101B PERS Bond Trustee/SSF 1,650,617 1,754,055 ‐ ‐ ‐ ‐ ‐

R3103 Common School Fund 312,677 347,140 322,857 346,621 346,621 346,621 23,764

Page C‐5



2011‐12 2012‐13 2013‐14 2014‐15

R3120 Local Option Equalization 634,463 597,939 665,000 522,987 522,987 522,987 (142,013)

R3205 LTCT NDI Long Term Care 358,545 300,926 302,000 331,033 331,033 331,033 29,033

R3299 Other Restricted Grants In Aid 949,645 735,027 ‐ ‐ ‐ ‐ ‐

Total State Revenue Sources 23,875,207 26,276,772 26,022,475 26,951,538 26,951,538 26,951,538 929,063

FEDERAL SOURCESR4500 Restricted Fed Rev Thru State 35,541 18,723 ‐ ‐ ‐ ‐ ‐

R4537 Teen Parenting 23,825 20,113 ‐ 20,000 20,000 20,000 20,000

R4801 Federal Forest Fees 238,679 217,139 ‐ ‐ ‐ ‐ ‐

Total Federal Sources 298,046 255,975 ‐ 20,000 20,000 20,000 20,000

LONG TERM DEBT FINANCING SOURCESR5110 Bond Proceeds 1,000,000 ‐ ‐ ‐ ‐ ‐ ‐

INTERFUND TRANSFERSR5200 Interfund Transfers ‐ 500,000 ‐ ‐ ‐ ‐ ‐

SALE OF FIXED ASSETSR5305 Sale Of Equipment 6,611 2,795 ‐ ‐ ‐ ‐ ‐

SUBTOTAL RESOURCES 36,873,894 39,460,849 38,232,475 39,805,319 39,805,319 39,805,319 1,572,844

R5400 Beginning Fund Balance 2,672,370 748,770 1,716,622 1,600,000 1,600,000 1,600,000 (116,622)

TOTAL RESOURCES 39,546,264 40,209,619 39,949,097 41,405,319 41,405,319 41,405,319 1,456,222

Page C‐6



2011‐12 2012‐13 2013‐14 2014‐15

EXPENDITURES BY FUNCTIONINSTRUCTION ‐ REGULAR PROGRAMS1111 Elementary K‐5 (K‐3 In Prior Yrs) 6,654,505 7,853,986 7,761,610 8,357,425 8,357,425 8,357,425 595,815 79.1

1112 Intermediate Programs 1,212,872 5,984 ‐ ‐ ‐ ‐ ‐ ‐

1121 Middle School Programs 4,411,899 4,622,636 4,438,620 4,498,539 4,498,539 4,498,539 59,919 44.5

1122 Middle/Extracurricular 14,486 2,436 1,032 1,007 1,007 1,007 (25) ‐

1123 Outdoor School‐Middle Sch 4,000 4,000 4,000 4,000 4,000 4,000 ‐ ‐

1131 High School Programs 5,876,100 6,073,669 6,124,734 5,991,355 5,991,355 5,991,355 (133,379) 62.1

1132 High School Extracurricular 352,117 377,770 437,821 447,847 447,847 447,847 10,026 0.8

1210 Talented & Gifted Program 23,960 24,931 25,470 23,765 23,765 23,765 (1,705) ‐

1221 Therapeutic Learning Ctr ‐ 66,438 156,548 160,724 160,724 160,724 4,176 2.6

1222 High Needs 1,225,756 1,091,812 906,831 847,173 847,173 847,173 (59,658) 16.5

1223 Behavior Programs 102,924 104,396 126,192 145,764 145,764 145,764 19,572 1.8

1230 Physical Disabled Programs 226,009 213,494 86,458 150,058 150,058 150,058 63,600 0.9

1250 Resource Rooms 1,337,170 1,395,414 1,667,521 1,902,882 1,902,882 1,902,882 235,361 28.4

1260 Early Intervention 66,808 77,216 98,297 100,665 100,665 100,665 2,368 1.0

1271 Remediation ‐ ‐ 298,715 309,822 309,822 309,822 11,107 3.5

1281 Tuition Reimb, Students 11,593 12,669 40,000 40,000 40,000 40,000 ‐ ‐

1282 M.O.A. ‐ HRVHS Alt Ed 124,248 172,987 137,765 108,376 108,376 108,376 (29,389) 1.0

1283 Credit Recovery 95,689 ‐ ‐ ‐ ‐ ‐ ‐ ‐

1291 English As A Second Language 1,407,562 1,383,629 1,510,191 1,562,786 1,562,786 1,562,786 52,595 22.3

1292 Teen Parenting 12,821 15,685 1,500 12,686 12,686 12,686 11,186 ‐

1296 Tutoring ‐ 40,000 55,507 55,507 55,507 15,507 ‐

1299 Other Programs‐NDI/Klahr 332,267 306,547 292,437 291,690 291,690 291,690 (747) 0.3

1300 Adult/Cont Education 28,898 32,616 49,219 ‐ ‐ ‐ (49,219) ‐

Total Instruction ‐ Regular Programs 23,521,683 23,838,317 24,204,964 25,012,071 25,012,071 25,012,071 807,107 264.7

Page C‐7



2011‐12 2012‐13 2013‐14 2014‐15

SUPPORT SERVICES2112 Child Development Specialist 114,170 134,628 301,289 306,998 306,998 306,998 5,709 2.8

2122 Counseling Services 539,738 468,548 610,611 620,844 620,844 620,844 10,233 6.9

2123 Medicaid Billing 3,723 9,017 9,360 16,202 16,202 16,202 6,842 0.2

2130 Health Services 1,045 ‐ ‐ 64,512 64,512 64,512 64,512 ‐

2133 Appraisal Svs (Sped) 251,542 237,031 240,162 260,128 260,128 260,128 19,966 2.8

2142 Psychological Testing Sr 764 269 5,000 5,000 5,000 5,000 ‐ ‐

2152 Speech Pathology Service 312,775 332,388 403,199 419,247 419,247 419,247 16,048 4.0

2190 Student Services 17,294 21,495 3,500 3,500 3,500 3,500 ‐ ‐

2191 Special Education Admin 138,042 149,571 154,433 157,192 157,192 157,192 2,759 1.0

2210 Instruction Improvement 271,570 298,524 302,935 256,658 256,658 256,658 (46,277) 2.0

2212 Inst/Curr Development 46,283 27,421 37,473 45,100 45,100 45,100 7,627 ‐

2218 Accreditation ‐ 5,736 ‐ ‐ ‐ ‐ ‐ ‐

2222 School Library Services 493,985 444,598 405,264 430,366 430,366 430,366 25,102 7.7

2223 Multimedia Services 7,667 7,260 13,239 12,499 12,499 12,499 (740) ‐

2230 Assessment & Testing 30,998 11,182 5,000 40,595 40,595 40,595 35,595 ‐

2240 Professional Development‐Staff 12,055 1,732 1,178 878 878 878 (300) ‐

2242 Professional Development‐Admin 1,526 1,110 ‐ 2,200 2,200 2,200 2,200 ‐

2310 Board Of Education Services 212,867 228,119 308,750 269,698 269,698 269,698 (39,052) ‐

2321 Office Of The Superintendent 329,345 333,392 336,024 355,157 355,157 355,157 19,133 2.0

2410 Office Of The Principal 2,605,166 2,632,820 2,575,860 2,578,852 2,578,852 2,578,852 2,992 23.4

2431 Athletic Director 166,647 162,728 154,073 158,138 158,138 158,138 4,065 1.8

2510 Director Of Business Support 293,849 300,204 307,466 260,595 260,595 260,595 (46,871) 1.0

2520 Fiscal Services (Incl Func 2523, 2524, 2529) 198,519 146,135 156,005 353,034 353,034 353,034 197,029 4.0

2542 Care/Upkeep Of Buildings 3,907,971 3,805,213 3,610,815 3,802,996 3,802,996 3,802,996 192,181 26.2

2543 Care/Upkeep Of Grounds 2,633 3,066 5,000 5,000 5,000 5,000 ‐ ‐

2544 District‐Wide Maintenance 809 17,196 15,000 5,000 5,000 5,000 (10,000) ‐

2546 Campus Security 38,408 40,414 44,926 44,993 44,993 44,993 67 1.0

2551 Transportation Direction 168,892 180,771 196,303 199,692 199,692 199,692 3,390 2.0

2552 Student Transportation 1,841,974 1,839,074 1,863,667 1,887,893 1,887,893 1,887,893 24,226 23.5

2573 Courier Services 68,019 50,687 500 ‐ ‐ ‐ (500) ‐

2640 Human Resources (Prev 2211) 254,085 307,804 419,401 462,819 462,819 462,819 43,418 2.4

Page C‐8



2011‐12 2012‐13 2013‐14 2014‐15

2660 Technology Services (Prev 2661) 1,024,995 1,006,523 1,014,703 1,171,428 1,171,428 1,171,428 156,725 9.0

2690 Other Support Services ‐ ‐ ‐ 36,776 36,776 36,776 36,776 0.5

2700 Supp Retirement Program 427,414 408,051 436,176 433,259 433,259 433,259 (2,917) ‐

Total Support Services 13,784,770 13,612,708 13,937,311 14,667,249 14,667,249 14,667,249 729,938 124.0

DEBT SERVICE5110 Long Term Debt Service 1,324,133 325,175 275,000 264,698 264,698 264,698 (10,302)

Total Debt Service 1,324,133 325,175 275,000 264,698 264,698 264,698 (10,302)

INTERFUND TRANSFERS5200 Interfund Transfers 166,909 134,416 148,000 215,000 215,000 215,000 67,000

Total Interfund Transfers 166,909 134,416 148,000 215,000 215,000 215,000 67,000

CONTINGENCIES6100 Contingencies ‐ ‐ 114,114 250,000 250,000 250,000 135,886

Total Contingencies ‐ ‐ 114,114 250,000 250,000 250,000 135,886 Total Expenditures 38,797,494 37,910,616 38,679,390 40,409,018 40,409,018 40,409,018 1,729,628Total Unappropriated Ending Fund Balance 748,770 2,299,004 1,269,707 996,301 996,301 996,301 (273,407)

Page C‐9



2011‐12 2012‐13 2013‐14 2014‐15

FUND 100 GENERAL FUND BY OBJECT100 Salaries111 Licensed Salaries 12,748,836 12,695,493 12,804,007 13,269,091 13,269,091 13,269,091 465,084 219.5

112 Classified Salaries 4,715,213 4,764,855 4,551,041 4,619,557 4,619,557 4,619,557 68,516 149.1

113 Administrators 1,400,985 1,423,436 1,421,965 1,404,257 1,404,257 1,404,257 (17,708) 14.0 114 Managerial‐Classified 286,205 292,281 265,817 259,228 259,228 259,228 (6,589) 3.2

116 Supp Retirement Stipends 9,975 26,250 3,675 3,675 3,675 3,675 ‐

117 Mechanics 67,672 80,227 82,312 88,141 88,141 88,141 5,829 2.0

118 Field Trips 14,547 38,651 25,000 25,150 25,150 25,150 150

119 Activity Trips 39,097 17,783 25,000 25,150 25,150 25,150 150

121 Substitute Licensed 522,827 493,437 525,000 570,745 570,745 570,745 45,745

122 Substitute Classified 209,093 272,939 251,962 298,603 298,603 298,603 46,641 1.0

123 Temporary Licensed 23,389 23,651 42,731 ‐ ‐ ‐ (42,731)

124 Temporary Classified (82) (831) ‐ ‐ ‐ ‐ ‐

130 Other Pay 142,956 160,315 212,766 175,221 175,221 175,221 (37,545)

132 Overtime Salaries 21,850 26,786 32,755 32,843 32,843 32,843 88

141 Extra Or Ext Duty Contr 88,340 83,178 91,974 91,358 91,358 91,358 (616)

144 Extra Duty Athletics 244,220 265,198 246,293 249,372 249,372 249,372 3,080

Total General Fund Salaries 20,535,124 20,663,649 20,582,297 21,112,391 21,112,391 21,112,391 530,094 388.7

200 Associated Payroll Costs211 Pers Contribution 1,984,778 2,129,024 2,786,542 2,771,328 2,771,328 2,771,328 (15,214)

212 Pers Pick‐Up 1,154,021 1,184,633 1,216,836 1,205,796 1,205,796 1,205,796 (11,040)

213 Pers/Bond 1,423,373 1,606,776 1,726,314 1,768,511 1,768,511 1,768,511 42,197

220 Fica 1,503,070 1,520,328 1,564,621 1,602,146 1,602,146 1,602,146 37,525

231 Worker's Comp 178,987 210,677 202,940 259,117 259,117 259,117 56,177

240 Health Insurance 5,488,287 5,477,148 5,309,888 5,671,257 5,671,257 5,671,257 361,369

241 District Paid Annuity ‐ ‐ ‐ 3,498 3,498 3,498 3,498

242 Retiree Veba 39,678 56,038 37,000 22,366 22,366 22,366 (14,634)

245 Employer Paid Tsa 60,787 59,025 72,466 108,285 108,285 108,285 35,819

Total GF Assoc Payroll Costs 11,832,980 12,243,647 12,916,608 13,412,304 13,412,304 13,412,304 495,696

Page C‐10



2011‐12 2012‐13 2013‐14 2014‐15

Compensation as % of Total Expenditures 83% 87% 87% 85% 85% 85%

300 Purchased Services 3,204,681 2,807,556 2,768,369 3,043,674 3,043,674 3,043,674 275,305

400 Supplies and Materials 1,441,803 1,412,070 1,510,885 1,745,969 1,745,969 1,745,969 235,084

500 Capital Outlay 5,393 20,988 1,000 ‐ ‐ ‐ (1,000)

600

Other Objects (Debt Serv, Dues & Fees, Property & Liability Insurance, Taxes, Licenses, Assessments) 1,610,605 628,290 638,116 629,682 629,682 629,682 (8,434)

700 Transfers Out 166,909 134,416 148,000 215,000 215,000 215,000 67,000

800 Contingency ‐ ‐ 114,114 250,000 250,000 250,000 135,886

Total General Fund Expenditures 38,797,495 37,910,616 38,679,389 40,409,020 40,409,020 40,409,020 1,729,631

Page C‐11

100 General Fund Expenditures by Function and Object

11‐12 Actual 12‐13 Actual

13‐14

Budget

14‐15

Proposed

Budget

14‐15

Approved

Budget

14‐15

Adopted

Budget

14‐15

FTE

1111 ‐ ELEMENTARY K‐5 6,654,505 7,853,986 7,761,610 8,357,425 8,357,425 8,357,425 79.14 100 ‐ Salaries 4,324,448 5,039,768 4,839,371 5,057,443 5,057,443 5,057,443 79.14 111 ‐ LICENSED SALARIES 3,892,586 4,604,273 4,281,241 4,551,549 4,551,549 4,551,549 74.30

112 ‐ CLASSIFIED SALARIES 114,447 125,161 137,896 126,026 126,026 126,026 4.84

121 ‐ SUBSTITUTE LICENSED 221,335 193,248 294,682 296,450 296,450 296,450

122 ‐ SUBSTITUTE CLASSIFIED 51,104 96,743 67,217 67,619 67,619 67,619

123 ‐ TEMPORARY ‐ LICENSED ‐ ‐ 42,731 ‐ ‐ ‐

124 ‐ TEMPORARY ‐ CLASSIFIED (82) (831) ‐ ‐ ‐ ‐

130 ‐ OTHER PAY 37,672 14,833 11,252 11,393 11,393 11,393

132 ‐ OVERTIME SALARIES 535 488 ‐ ‐ ‐ ‐

141 ‐ EXTRA OR EXT DUTY CONTR 6,852 5,852 4,352 4,406 4,406 4,406

200 ‐ Benefits 2,247,037 2,714,308 2,796,131 2,833,290 2,833,290 2,833,290 211 ‐ PERS CONTRIBUTION 437,795 535,447 667,349 646,540 646,540 646,540

212 ‐ PERS PICK‐UP 252,424 296,326 290,362 281,308 281,308 281,308

213 ‐ PERS/BOND 313,523 404,978 411,347 412,585 412,585 412,585

220 ‐ FICA WITHHOLDING 320,859 372,697 370,212 386,519 386,519 386,519

231 ‐ WORKER'S COMP 25,291 34,114 31,456 38,487 38,487 38,487

240 ‐ HEALTH INSURANCE 881,041 1,050,948 994,275 1,045,860 1,045,860 1,045,860

245 ‐ EMPLOYER PAID TSA 16,105 19,798 31,130 21,990 21,990 21,990

300 ‐ Purchased Services 1,631 1,820 5,452 4,400 4,400 4,400 311 ‐ INSTRUCTION SERVICES ‐ 750 ‐ ‐ ‐ ‐

322 ‐ CONTRACTED REPAIRS 1,114 598 3,100 2,500 2,500 2,500

341 ‐ TRAVEL, LOCAL IN‐DISTRICT 411 472 1,900 1,900 1,900 1,900

342 ‐ TRAVEL, OUT OF‐DISTRICT 107 ‐ 452 ‐ ‐ ‐

400 ‐ Materials/Supplies 81,389 98,090 120,656 462,291 462,291 462,291 410 ‐ SUPPLIES 39,830 59,156 67,695 60,330 60,330 60,330

413 ‐ ADDITIONAL WORKBOOKS 7,689 2,038 8,511 8,511 8,511 8,511

420 ‐ TEXTBOOKS 28,499 26,828 38,500 388,500 388,500 388,500

460 ‐ NON‐CONSUMABLE MATERIALS 3,792 2,158 2,350 2,350 2,350 2,350

Page C‐12



13‐14

Budget

14‐15

Proposed

Budget

14‐15

Approved

Budget

14‐15

Adopted

Budget

14‐15

FTE

470 ‐ COMPUTER SOFTWARE 1,578 7,910 3,600 2,600 2,600 2,600

1112 ‐ INTERMEDIATE PROGRAMS 1,212,872 5,984 ‐ ‐ ‐ ‐ 100 ‐ Salaries 766,328 (1,099) ‐ ‐ ‐ ‐ 111 ‐ LICENSED SALARIES 766,328 (1,099) ‐ ‐ ‐ ‐

200 ‐ Benefits 405,295 (6) ‐ ‐ ‐ ‐ 211 ‐ PERS CONTRIBUTION 83,509 ‐ ‐ ‐ ‐ ‐

212 ‐ PERS PICK‐UP 45,984 ‐ ‐ ‐ ‐ ‐

213 ‐ PERS/BOND 57,161 ‐ ‐ ‐ ‐ ‐

220 ‐ FICA WITHHOLDING 57,567 ‐ ‐ ‐ ‐ ‐

231 ‐ WORKER'S COMP 4,421 (6) ‐ ‐ ‐ ‐

240 ‐ HEALTH INSURANCE 152,962 ‐ ‐ ‐ ‐ ‐

245 ‐ EMPLOYER PAID TSA 3,690 ‐ ‐ ‐ ‐ ‐

400 ‐ Materials/Supplies 41,249 7,090 ‐ ‐ ‐ ‐ 410 ‐ SUPPLIES 25,967 3,140 ‐ ‐ ‐ ‐

420 ‐ TEXTBOOKS 14,681 3,950 ‐ ‐ ‐ ‐

470 ‐ COMPUTER SOFTWARE 601 ‐ ‐ ‐ ‐ ‐

1121 ‐ MIDDLE SCHOOL PROGRAMS 4,411,899 4,622,636 4,438,620 4,498,539 4,498,539 4,498,539 44.47 100 ‐ Salaries 2,851,303 2,961,266 2,725,784 2,776,026 2,776,026 2,776,026 44.47 111 ‐ LICENSED SALARIES 2,650,735 2,706,407 2,521,303 2,567,221 2,567,221 2,567,221 42.34




130 ‐ OTHER PAY 16,333 26,468 6,537 6,619 6,619 6,619

132 ‐ OVERTIME SALARIES 231 218 ‐ ‐ ‐ ‐



212 ‐ PERS PICK‐UP 166,915 171,251 159,982 158,583 158,583 158,583

213 ‐ PERS/BOND 207,448 234,045 232,103 232,589 232,589 232,589

Page C‐13



13‐14

Budget

14‐15

Proposed

Budget

14‐15

Approved

Budget

14‐15

Adopted

Budget

14‐15

FTE


231 ‐ WORKER'S COMP 16,681 20,110 17,718 21,099 21,099 21,099

240 ‐ HEALTH INSURANCE 604,744 638,670 653,209 654,694 654,694 654,694


300 ‐ Purchased Services 2,084 10,511 6,000 6,000 6,000 6,000 322 ‐ CONTRACTED REPAIRS 2,084 2,669 6,000 6,000 6,000 6,000


420 ‐ TEXTBOOKS 7,840 4,253 7,708 7,708 7,708 7,708


600 ‐ Dues/Claims/Liab Ins 350 ‐ 480 480 480 480 640 ‐ DUES AND FEES 350 ‐ 480 480 480 480

1122 ‐ DISTRICT WIDE MID SCH SPR 14,486 2,436 1,032 1,007 1,007 1,007 100 ‐ Salaries 138 1,676 726 735 735 735 130 ‐ OTHER PAY 98 950 ‐ ‐ ‐ ‐

144 ‐ EXTRA DUTY ATHLETICS 40 726 726 735 735 735

200 ‐ Benefits 43 560 306 272 272 272 211 ‐ PERS CONTRIBUTION 14 176 100 101 101 101

212 ‐ PERS PICK‐UP 8 100 44 44 44 44

213 ‐ PERS/BOND 10 137 62 65 65 65

220 ‐ FICA WITHHOLDING 11 126 56 56 56 56

231 ‐ WORKER'S COMP 1 12 41 6 6 6

240 ‐ HEALTH INSURANCE ‐ 8 4 ‐ ‐ ‐

300 ‐ Purchased Services 13,115 ‐ ‐ ‐ ‐ ‐ 389 ‐ OTHER PURCHASED SERVICES 13,115 ‐ ‐ ‐ ‐ ‐

400 ‐ Materials/Supplies 1,190 200 ‐ ‐ ‐ ‐ 410 ‐ SUPPLIES 1,190 200 ‐ ‐ ‐ ‐

1123 ‐ OUTDOOR SCHOOL‐MIDDLE SCH 4,000 4,000 4,000 4,000 4,000 4,000 400 ‐ Materials/Supplies 4,000 4,000 4,000 4,000 4,000 4,000

Page C‐14



13‐14

Budget

14‐15

Proposed

Budget

14‐15

Approved

Budget

14‐15

Adopted

Budget

14‐15

FTE

410 ‐ SUPPLIES 4,000 4,000 4,000 4,000 4,000 4,000

1131 ‐ HIGH SCHOOL PROGRAMS 5,876,100 6,073,669 6,124,734 5,991,355 5,991,355 5,991,355 62.08 100 ‐ Salaries 3,726,861 3,879,583 3,782,234 3,712,204 3,712,204 3,712,204 62.08 111 ‐ LICENSED SALARIES 3,178,795 3,264,684 3,267,431 3,234,465 3,234,465 3,234,465 52.33




123 ‐ TEMPORARY ‐ LICENSED 23,389 23,651 ‐ ‐ ‐ ‐

130 ‐ OTHER PAY 20,622 18,077 9,725 9,847 9,847 9,847

132 ‐ OVERTIME SALARIES 285 2,606 ‐ ‐ ‐ ‐


144 ‐ EXTRA DUTY ATHLETICS 5,724 11,897 6,299 6,378 6,378 6,378


212 ‐ PERS PICK‐UP 218,553 225,094 226,934 214,126 214,126 214,126

213 ‐ PERS/BOND 271,503 308,014 321,490 314,051 314,051 314,051


231 ‐ WORKER'S COMP 21,936 26,903 24,585 28,222 28,222 28,222



300 ‐ Purchased Services 98,176 12,358 23,223 23,223 23,223 23,223 322 ‐ CONTRACTED REPAIRS 3,191 ‐ 6,000 6,000 6,000 6,000

341 ‐ TRAVEL, LOCAL IN‐DISTRICT ‐ 542 223 223 223 223

342 ‐ TRAVEL, OUT OF‐DISTRICT ‐ ‐ 2,000 2,000 2,000 2,000

353 ‐ POSTAGE 11,293 11,816 15,000 15,000 15,000 15,000

370 ‐ TUITION TO OTHER AGENCIES 83,691 ‐ ‐ ‐ ‐ ‐


420 ‐ TEXTBOOKS 16,204 17,855 18,500 18,500 18,500 18,500

Page C‐15



13‐14

Budget

14‐15

Proposed

Budget

14‐15

Approved

Budget

14‐15

Adopted

Budget

14‐15

FTE

460 ‐ NON‐CONSUMABLE MATERIALS 400 ‐ 15,000 15,000 15,000 15,000

470 ‐ COMPUTER SOFTWARE ‐ ‐ 5,000 5,000 5,000 5,000

600 ‐ Dues/Claims/Liab Ins ‐ ‐ 800 800 800 800 640 ‐ DUES AND FEES ‐ ‐ 800 800 800 800

1132 ‐ HIGH SCHOOL EXTRACURRICUL 352,117 377,770 437,821 447,847 447,847 447,847 0.83 100 ‐ Salaries 239,889 243,811 272,989 277,788 277,788 277,788 0.83 111 ‐ LICENSED SALARIES ‐ ‐ 43,178 45,104 45,104 45,104 0.83

121 ‐ SUBSTITUTE LICENSED 568 646 ‐ ‐ ‐ ‐

130 ‐ OTHER PAY 10,275 ‐ ‐ ‐ ‐ ‐


200 ‐ Benefits 63,268 71,709 111,332 115,560 115,560 115,560 211 ‐ PERS CONTRIBUTION 18,442 21,590 37,645 38,307 38,307 38,307

212 ‐ PERS PICK‐UP 11,103 12,670 16,379 16,667 16,667 16,667

213 ‐ PERS/BOND 13,790 17,315 23,204 24,445 24,445 24,445


231 ‐ WORKER'S COMP 1,438 1,689 1,774 2,240 2,240 2,240

240 ‐ HEALTH INSURANCE 83 68 11,196 12,401 12,401 12,401

245 ‐ EMPLOYER PAID TSA ‐ ‐ 249 249 249 249

300 ‐ Purchased Services 44,865 56,250 50,000 51,000 51,000 51,000 315 ‐ MGMT SVS / CONSUL ‐ INSTR 42,721 47,745 45,000 45,000 45,000 45,000

322 ‐ CONTRACTED REPAIRS ‐ 5,604 4,000 3,000 3,000 3,000

324 ‐ RENTALS ‐ ‐ ‐ 2,000 2,000 2,000

332 ‐ NON REIMBURSED STDNT TRAN ‐ 1,756 ‐ ‐ ‐ ‐

341 ‐ TRAVEL, LOCAL IN‐DISTRICT ‐ ‐ ‐ ‐ ‐ ‐

342 ‐ TRAVEL, OUT OF‐DISTRICT 2,144 1,146 1,000 1,000 1,000 1,000

355 ‐ PRINTING AND BINDING ‐ ‐ ‐ ‐ ‐ ‐

400 ‐ Materials/Supplies 1,440 ‐ ‐ ‐ ‐ ‐ 410 ‐ SUPPLIES 190 ‐ ‐ ‐ ‐ ‐

460 ‐ NON‐CONSUMABLE MATERIALS 1,250 ‐ ‐ ‐ ‐ ‐

Page C‐16



13‐14

Budget

14‐15

Proposed

Budget

14‐15

Approved

Budget

14‐15

Adopted

Budget

14‐15

FTE

600 ‐ Dues/Claims/Liab Ins 2,655 6,000 3,500 3,500 3,500 3,500 640 ‐ DUES AND FEES 2,655 6,000 3,500 3,500 3,500 3,500

1210 ‐ TALENTED & GIFTED PROGRAM 23,960 24,931 25,470 23,765 23,765 23,765 100 ‐ Salaries 17,795 19,530 17,000 17,167 17,167 17,167 111 ‐ LICENSED SALARIES (90) ‐ ‐ ‐ ‐ ‐


130 ‐ OTHER PAY 4,547 4,926 ‐ ‐ ‐ ‐



212 ‐ PERS PICK‐UP 981 662 1,020 608 608 608

213 ‐ PERS/BOND 1,189 904 1,445 891 891 891


231 ‐ WORKER'S COMP 108 132 111 140 140 140 300 ‐ Purchased Services 185 ‐ ‐ ‐ ‐ ‐ 341 ‐ TRAVEL, LOCAL IN‐DISTRICT 185 ‐ ‐ ‐ ‐ ‐

400 ‐ Materials/Supplies 660 1,125 2,250 2,250 2,250 2,250 410 ‐ SUPPLIES 660 1,125 2,250 2,250 2,250 2,250

1221 ‐ THERAPEUTIC LEARNING CTR ‐ 66,438 156,548 160,724 160,724 160,724 2.63 100 ‐ Salaries ‐ 41,546 96,333 98,946 98,946 98,946 2.63 111 ‐ LICENSED SALARIES ‐ ‐ 56,670 59,045 59,045 59,045 1.00

112 ‐ CLASSIFIED SALARIES ‐ 39,430 39,663 39,901 39,901 39,901 1.63

122 ‐ SUBSTITUTE CLASSIFIED ‐ 1,990 ‐ ‐ ‐ ‐

130 ‐ OTHER PAY ‐ 126 ‐ ‐ ‐ ‐

200 ‐ Benefits ‐ 24,479 60,215 61,778 61,778 61,778 211 ‐ PERS CONTRIBUTION ‐ 3,853 13,284 13,430 13,430 13,430

212 ‐ PERS PICK‐UP ‐ 2,400 5,780 5,844 5,844 5,844

213 ‐ PERS/BOND ‐ 3,281 8,188 8,571 8,571 8,571

220 ‐ FICA WITHHOLDING ‐ 3,042 7,370 7,451 7,451 7,451

Page C‐17



13‐14

Budget

14‐15

Proposed

Budget

14‐15

Approved

Budget

14‐15

Adopted

Budget

14‐15

FTE

231 ‐ WORKER'S COMP ‐ 285 626 761 761 761

240 ‐ HEALTH INSURANCE ‐ 11,618 24,966 25,422 25,422 25,422

245 ‐ EMPLOYER PAID TSA ‐ ‐ ‐ 300 300 300

300 ‐ Purchased Services ‐ 414 ‐ ‐ ‐ ‐ 341 ‐ TRAVEL, LOCAL IN‐DISTRICT ‐ 414 ‐ ‐ ‐ ‐

1222 ‐ HIGH NEEDS 1,225,756 1,091,812 906,831 847,173 847,173 847,173 16.50 100 ‐ Salaries 703,446 607,303 477,200 452,158 452,158 452,158 16.50 111 ‐ LICENSED SALARIES 140,235 63,061 41,182 21,683 21,683 21,683 0.50


116 ‐ SUPP RETIREMENT STIPENDS ‐ ‐ ‐ ‐ ‐ ‐

121 ‐ SUBSTITUTE LICENSED 973 ‐ ‐ ‐ ‐ ‐


123 ‐ TEMPORARY ‐ LICENSED ‐ ‐ ‐ ‐ ‐ ‐

124 ‐ TEMPORARY ‐ CLASSIFIED ‐ ‐ ‐ ‐ ‐ ‐

130 ‐ OTHER PAY 9,757 7,952 5,000 12,808 12,808 12,808

132 ‐ OVERTIME SALARIES 116 ‐ ‐ ‐ ‐ ‐

141 ‐ EXTRA OR EXT DUTY CONTR ‐ ‐ ‐ ‐ ‐ ‐


212 ‐ PERS PICK‐UP 37,417 34,960 28,622 26,005 26,005 26,005

213 ‐ PERS/BOND 46,421 47,748 40,548 38,141 38,141 38,141


231 ‐ WORKER'S COMP 4,301 4,310 3,104 3,539 3,539 3,539


241 ‐ DISTRICT PAID ANNUITY ‐ ‐ ‐ 150 150 150

245 ‐ EMPLOYER PAID TSA 13 ‐ ‐ ‐ ‐ ‐

300 ‐ Purchased Services 26,177 23,208 57,626 27,626 27,626 27,626 312 ‐ WORK SHOPS/INSTR PRO IMPR 90 ‐ ‐ ‐ ‐ ‐

341 ‐ TRAVEL, LOCAL IN‐DISTRICT 1,654 855 1,832 1,832 1,832 1,832

Page C‐18



13‐14

Budget

14‐15

Proposed

Budget

14‐15

Approved

Budget

14‐15

Adopted

Budget

14‐15

FTE

342 ‐ TRAVEL, OUT OF‐DISTRICT 1,139 (201) 794 794 794 794

351 ‐ TELEPHONE 220 ‐ ‐ ‐ ‐ ‐

389 ‐ OTHER PURCHASED SERVICES 23,074 22,554 55,000 25,000 25,000 25,000


420 ‐ TEXTBOOKS 398 42 1,248 1,248 1,248 1,248

1223 ‐ BEHAVIOR PROGRAM 102,924 104,396 126,192 145,764 145,764 145,764 1.81 100 ‐ Salaries 67,992 67,992 78,987 89,530 89,530 89,530 1.81 111 ‐ LICENSED SALARIES 67,992 67,992 68,332 69,286 69,286 69,286 1.00

112 ‐ CLASSIFIED SALARIES ‐ ‐ 10,655 20,244 20,244 20,244 0.81


212 ‐ PERS PICK‐UP 4,075 4,037 4,739 5,325 5,325 5,325

213 ‐ PERS/BOND 5,066 5,517 6,714 7,809 7,809 7,809


231 ‐ WORKER'S COMP 390 452 513 679 679 679


245 ‐ EMPLOYER PAID TSA 300 300 300 300 300 300

400 ‐ Materials/Supplies 609 813 2,000 2,000 2,000 2,000 410 ‐ SUPPLIES 609 813 2,000 2,000 2,000 2,000

1230 ‐ PHYSICALLY DISABLED PRGM 226,009 213,494 86,458 150,058 150,058 150,058 0.85 100 ‐ Salaries 114,076 94,687 49,972 51,467 51,467 51,467 0.85 111 ‐ LICENSED SALARIES 112,718 94,687 49,972 51,467 51,467 51,467 0.85

121 ‐ SUBSTITUTE LICENSED 1,034 ‐ ‐ ‐ ‐ ‐

130 ‐ OTHER PAY 323 ‐ ‐ ‐ ‐ ‐


212 ‐ PERS PICK‐UP 6,783 5,681 2,998 3,088 3,088 3,088

213 ‐ PERS/BOND 8,430 7,764 4,248 4,529 4,529 4,529

Page C‐19



13‐14

Budget

14‐15

Proposed

Budget

14‐15

Approved

Budget

14‐15

Adopted

Budget

14‐15

FTE


231 ‐ WORKER'S COMP 667 639 325 389 389 389



300 ‐ Purchased Services 46,520 63,066 4,391 65,491 65,491 65,491 313 ‐ STUDENT SERVICES ‐ ‐ 3,000 3,000 3,000 3,000

322 ‐ CONTRACTED REPAIRS ‐ ‐ 500 500 500 500

341 ‐ TRAVEL, LOCAL IN‐DISTRICT 1,381 1,760 891 891 891 891

342 ‐ TRAVEL, OUT OF‐DISTRICT 181 242 ‐ ‐ ‐ ‐

389 ‐ OTHER PURCHASED SERVICES 44,957 61,064 ‐ 61,100 61,100 61,100


1250 ‐ RESOURCE ROOMS 1,337,170 1,395,414 1,667,521 1,902,882 1,902,882 1,902,882 28.38 100 ‐ Salaries 765,911 807,158 970,879 1,125,674 1,125,674 1,125,674 28.38 111 ‐ LICENSED SALARIES 329,288 381,684 512,517 684,654 684,654 684,654 13.75


122 ‐ SUBSTITUTE CLASSIFIED 3,517 ‐ 27,378 29,123 29,123 29,123

130 ‐ OTHER PAY 890 436 186 4,671 4,671 4,671


212 ‐ PERS PICK‐UP 35,175 47,812 58,253 64,842 64,842 64,842

213 ‐ PERS/BOND 43,728 65,343 82,525 95,102 95,102 95,102


231 ‐ WORKER'S COMP 3,751 5,619 6,311 8,671 8,671 8,671


245 ‐ EMPLOYER PAID TSA 1,300 900 600 3,900 3,900 3,900

300 ‐ Purchased Services 595 858 1,647 1,647 1,647 1,647 341 ‐ TRAVEL, LOCAL IN‐DISTRICT 129 494 574 574 574 574

342 ‐ TRAVEL, OUT OF‐DISTRICT 22 364 1,073 1,073 1,073 1,073

Page C‐20



13‐14

Budget

14‐15

Proposed

Budget

14‐15

Approved

Budget

14‐15

Adopted

Budget

14‐15

FTE


420 ‐ TEXTBOOKS 2,618 1,113 4,492 4,492 4,492 4,492

470 ‐ COMPUTER SOFTWARE 3,097 3,206 937 937 937 937

1260 ‐ EARLY INTERVENTION 66,808 77,216 98,297 100,665 100,665 100,665 0.96 100 ‐ Salaries 45,539 52,036 64,189 65,425 65,425 65,425 0.96 111 ‐ LICENSED SALARIES 45,539 52,036 64,189 65,425 65,425 65,425 0.96


212 ‐ PERS PICK‐UP 2,733 3,122 3,851 3,925 3,925 3,925

213 ‐ PERS/BOND 3,396 4,267 5,456 5,757 5,757 5,757


231 ‐ WORKER'S COMP 262 346 447 492 492 492



1271 ‐ REMEDIATION ‐ ‐ 298,715 309,822 309,822 309,822 3.50 100 ‐ Salaries ‐ ‐ 183,765 190,333 190,333 190,333 3.50 111 ‐ LICENSED SALARIES ‐ ‐ 183,765 190,333 190,333 190,333 3.50

200 ‐ Benefits ‐ ‐ 114,950 119,489 119,489 119,489 211 ‐ PERS CONTRIBUTION ‐ ‐ 25,341 26,247 26,247 26,247

212 ‐ PERS PICK‐UP ‐ ‐ 11,026 11,420 11,420 11,420

213 ‐ PERS/BOND ‐ ‐ 15,620 16,749 16,749 16,749

220 ‐ FICA WITHHOLDING ‐ ‐ 14,058 14,560 14,560 14,560

231 ‐ WORKER'S COMP ‐ ‐ 1,194 1,449 1,449 1,449

240 ‐ HEALTH INSURANCE ‐ ‐ 46,811 47,863 47,863 47,863

245 ‐ EMPLOYER PAID TSA ‐ ‐ 900 1,200 1,200 1,200

1281 ‐ TUITION REIMB, STUDENTS 11,593 12,669 40,000 40,000 40,000 40,000 300 ‐ Purchased Services 11,593 12,669 40,000 40,000 40,000 40,000 341 ‐ TRAVEL, LOCAL IN‐DISTRICT ‐ 403 ‐ ‐ ‐ ‐

Page C‐21



13‐14

Budget

14‐15

Proposed

Budget

14‐15

Approved

Budget

14‐15

Adopted

Budget

14‐15

FTE


370 ‐ TUITION TO OTHER AGENCIES 10,817 12,172 40,000 40,000 40,000 40,000

1282 ‐ CAL HRVHS ALT ED 124,248 172,987 137,765 108,376 108,376 108,376 1.00 100 ‐ Salaries 79,368 97,772 83,680 65,317 65,317 65,317 1.00 111 ‐ LICENSED SALARIES 79,368 97,772 83,680 65,317 65,317 65,317 1.00

112 ‐ CLASSIFIED SALARIES ‐ ‐ ‐ ‐ ‐ ‐


212 ‐ PERS PICK‐UP 4,762 5,866 5,021 3,919 3,919 3,919

213 ‐ PERS/BOND 5,920 8,017 7,113 5,748 5,748 5,748


231 ‐ WORKER'S COMP 460 655 544 492 492 492

240 ‐ HEALTH INSURANCE 16,577 19,858 18,632 14,531 14,531 14,531 245 ‐ EMPLOYER PAID TSA 300 446 1,070 600 600 600


470 ‐ COMPUTER SOFTWARE ‐ 21,000 ‐ ‐ ‐ ‐

1283 ‐ HOOD RIVER ONLINE ACADEMY 95,689 ‐ ‐ ‐ ‐ ‐ 100 ‐ Salaries 55,824 ‐ ‐ ‐ ‐ ‐ 111 ‐ LICENSED SALARIES 32,160 ‐ ‐ ‐ ‐ ‐

112 ‐ CLASSIFIED SALARIES 18,225 ‐ ‐ ‐ ‐ ‐

121 ‐ SUBSTITUTE LICENSED 3,593 ‐ ‐ ‐ ‐ ‐

130 ‐ OTHER PAY 1,845 ‐ ‐ ‐ ‐ ‐

200 ‐ Benefits 24,333 ‐ ‐ ‐ ‐ ‐ 211 ‐ PERS CONTRIBUTION 5,653 ‐ ‐ ‐ ‐ ‐

212 ‐ PERS PICK‐UP 3,306 ‐ ‐ ‐ ‐ ‐

213 ‐ PERS/BOND 4,130 ‐ ‐ ‐ ‐ ‐

220 ‐ FICA WITHHOLDING 3,494 ‐ ‐ ‐ ‐ ‐

231 ‐ WORKER'S COMP 338 ‐ ‐ ‐ ‐ ‐

Page C‐22



13‐14

Budget

14‐15

Proposed

Budget

14‐15

Approved

Budget

14‐15

Adopted

Budget

14‐15

FTE

240 ‐ HEALTH INSURANCE 7,412 ‐ ‐ ‐ ‐ ‐

300 ‐ Purchased Services 284 ‐ ‐ ‐ ‐ ‐ 341 ‐ TRAVEL, LOCAL IN‐DISTRICT 55 ‐ ‐ ‐ ‐ ‐

342 ‐ TRAVEL, OUT OF‐DISTRICT 230 ‐ ‐ ‐ ‐ ‐

400 ‐ Materials/Supplies 15,249 ‐ ‐ ‐ ‐ ‐ 410 ‐ SUPPLIES 877 ‐ ‐ ‐ ‐ ‐

470 ‐ COMPUTER SOFTWARE 14,372 ‐ ‐ ‐ ‐ ‐

1291 ‐ ENGLISH AS A 2ND LANGUAGE 1,407,562 1,383,629 1,510,191 1,562,786 1,562,786 1,562,786 22.30 100 ‐ Salaries 852,550 829,912 889,690 907,900 907,900 907,900 22.30 111 ‐ LICENSED SALARIES 502,697 488,161 540,200 553,259 553,259 553,259 9.11


122 ‐ SUBSTITUTE CLASSIFIED 24 ‐ ‐ ‐ ‐ ‐

130 ‐ OTHER PAY 2,000 814 ‐ ‐ ‐ ‐

132 ‐ OVERTIME SALARIES 1,118 69 ‐ ‐ ‐ ‐


212 ‐ PERS PICK‐UP 50,329 49,004 53,381 53,646 53,646 53,646

213 ‐ PERS/BOND 62,539 66,972 75,624 78,680 78,680 78,680


231 ‐ WORKER'S COMP 5,054 5,669 5,783 6,943 6,943 6,943





413 ‐ ADDITIONAL WORKBOOKS 449 179 1,535 1,535 1,535 1,535

1292 ‐ TEEN PARENTING 12,821 15,685 1,500 12,686 12,686 12,686 100 ‐ Salaries 6,659 6,024 ‐ 5,858 5,858 5,858

Page C‐23



13‐14

Budget

14‐15

Proposed

Budget

14‐15

Approved

Budget

14‐15

Adopted

Budget

14‐15

FTE

112 ‐ CLASSIFIED SALARIES 6,659 5,572 ‐ 5,858 5,858 5,858

122 ‐ SUBSTITUTE CLASSIFIED ‐ 58 ‐ ‐ ‐ ‐

130 ‐ OTHER PAY ‐ 395 ‐ ‐ ‐ ‐

200 ‐ Benefits 4,662 5,183 ‐ 5,328 5,328 5,328 211 ‐ PERS CONTRIBUTION 602 626 ‐ 808 808 808

212 ‐ PERS PICK‐UP 384 335 ‐ 348 348 348

213 ‐ PERS/BOND 471 453 ‐ 521 521 521

220 ‐ FICA WITHHOLDING 489 440 ‐ 450 450 450

231 ‐ WORKER'S COMP 39 43 ‐ 46 46 46

240 ‐ HEALTH INSURANCE 2,677 3,287 ‐ 3,155 3,155 3,155

300 ‐ Purchased Services ‐ 392 ‐ ‐ ‐ ‐ 342 ‐ TRAVEL, OUT OF‐DISTRICT ‐ 392 ‐ ‐ ‐ ‐


1296 ‐ TUTORING ‐ ‐ 40,000 55,507 55,507 55,507 100 ‐ Salaries ‐ ‐ 40,000 40,500 40,500 40,500 130 ‐ OTHER PAY ‐ ‐ 40,000 40,500 40,500 40,500

200 ‐ Benefits ‐ ‐ ‐ 15,007 15,007 15,007 211 ‐ PERS CONTRIBUTION ‐ ‐ ‐ 5,585 5,585 5,585

212 ‐ PERS PICK‐UP ‐ ‐ ‐ 2,430 2,430 2,430

213 ‐ PERS/BOND ‐ ‐ ‐ 3,564 3,564 3,564

220 ‐ FICA WITHHOLDING ‐ ‐ ‐ 3,098 3,098 3,098

231 ‐ WORKER'S COMP ‐ ‐ ‐ 330 330 330

1299 ‐ OTHER PROGRAMS‐NDI/KLAHRE 332,267 306,547 292,437 291,690 291,690 291,690 0.25 100 ‐ Salaries ‐ ‐ 16,103 16,329 16,329 16,329 0.25 111 ‐ LICENSED SALARIES ‐ ‐ 16,103 16,329 16,329 16,329 0.25

200 ‐ Benefits ‐ ‐ 8,334 7,361 7,361 7,361 211 ‐ PERS CONTRIBUTION ‐ ‐ 2,221 2,252 2,252 2,252

212 ‐ PERS PICK‐UP ‐ ‐ 966 980 980 980

Page C‐24



13‐14

Budget

14‐15

Proposed

Budget

14‐15

Approved

Budget

14‐15

Adopted

Budget

14‐15

FTE

213 ‐ PERS/BOND ‐ ‐ 1,369 1,437 1,437 1,437

220 ‐ FICA WITHHOLDING ‐ ‐ 1,232 1,249 1,249 1,249

231 ‐ WORKER'S COMP ‐ ‐ 105 123 123 123

240 ‐ HEALTH INSURANCE ‐ ‐ 2,442 1,245 1,245 1,245

245 ‐ EMPLOYER PAID TSA ‐ ‐ ‐ 75 75 75

300 ‐ Purchased Services 332,267 306,547 268,000 268,000 268,000 268,000 319 ‐ OTHER INSTRUCT/PROF/TECH 332,267 306,547 268,000 268,000 268,000 268,000

1300 ‐ ADULT/CONT EDUCATION 28,898 32,616 49,219 ‐ ‐ ‐ ‐

100 ‐ Salaries 18,388 19,140 19,309 ‐ ‐ ‐ ‐

112 ‐ CLASSIFIED SALARIES 7,148 7,674 7,747 ‐ ‐ ‐ ‐

114 ‐ MANAGERIAL‐CLASSIFIED 11,240 11,466 11,561 ‐ ‐ ‐ ‐

200 ‐ Benefits 10,510 13,476 29,910 ‐ ‐ ‐ 211 ‐ PERS CONTRIBUTION 2,608 3,219 2,663 ‐ ‐ ‐

212 ‐ PERS PICK‐UP 1,087 1,131 1,159 ‐ ‐ ‐

213 ‐ PERS/BOND 505 600 1,641 ‐ ‐ ‐

220 ‐ FICA WITHHOLDING 1,352 1,353 1,477 ‐ ‐ ‐

231 ‐ WORKER'S COMP 363 465 126 ‐ ‐ ‐

240 ‐ HEALTH INSURANCE 4,594 6,709 22,845 ‐ ‐ ‐

2112 ‐ CHILD DEVELOPMENT SPECIAL 114,170 134,628 301,289 306,998 306,998 306,998 2.80 100 ‐ Salaries 73,658 87,615 194,645 197,358 197,358 197,358 2.80 111 ‐ LICENSED SALARIES 73,658 87,615 194,645 197,358 197,358 197,358 2.80


212 ‐ PERS PICK‐UP 4,419 5,257 11,679 11,841 11,841 11,841

213 ‐ PERS/BOND 5,485 7,184 16,545 17,368 17,368 17,368


231 ‐ WORKER'S COMP 423 582 1,265 1,481 1,481 1,481


245 ‐ EMPLOYER PAID TSA 350 425 600 1,140 1,140 1,140

Page C‐25



13‐14

Budget

14‐15

Proposed

Budget

14‐15

Approved

Budget

14‐15

Adopted

Budget

14‐15

FTE

300 ‐ Purchased Services 508 ‐ 995 995 995 995 341 ‐ TRAVEL, LOCAL IN‐DISTRICT 508 ‐ 495 495 495 495

342 ‐ TRAVEL, OUT OF‐DISTRICT ‐ ‐ 500 500 500 500

400 ‐ Materials/Supplies 1,076 ‐ 250 250 250 250 410 ‐ SUPPLIES 1,076 ‐ 250 250 250 250

2122 ‐ COUNSELING SERVICES 539,738 468,548 610,611 620,844 620,844 620,844 6.88 100 ‐ Salaries 356,719 290,848 373,424 377,538 377,538 377,538 6.88 111 ‐ LICENSED SALARIES 335,331 255,715 335,917 339,800 339,800 339,800 5.88


130 ‐ OTHER PAY 34 ‐ ‐ ‐ ‐ ‐



212 ‐ PERS PICK‐UP 18,121 17,380 22,405 22,572 22,572 22,572

213 ‐ PERS/BOND 22,470 23,753 31,741 33,106 33,106 33,106


231 ‐ WORKER'S COMP 2,042 1,995 2,427 2,870 2,870 2,870


245 ‐ EMPLOYER PAID TSA 600 2,250 1,200 2,063 2,063 2,063

300 ‐ Purchased Services 4,674 4,285 1,000 1,000 1,000 1,000 313 ‐ STUDENT SERVICES 4,674 4,285 1,000 1,000 1,000 1,000


420 ‐ TEXTBOOKS ‐ ‐ 497 497 497 497


2123 ‐ MEDICAID BILLING 3,723 9,017 9,360 16,202 16,202 16,202 0.19 100 ‐ Salaries 2,006 4,652 5,088 5,362 5,362 5,362 0.19 112 ‐ CLASSIFIED SALARIES 2,006 4,652 5,088 5,362 5,362 5,362 0.19

Page C‐26



13‐14

Budget

14‐15

Proposed

Budget

14‐15

Approved

Budget

14‐15

Adopted

Budget

14‐15

FTE

200 ‐ Benefits 1,717 4,364 4,272 4,841 4,841 4,841 211 ‐ PERS CONTRIBUTION 200 506 702 711 711 711

212 ‐ PERS PICK‐UP 116 273 305 309 309 309

213 ‐ PERS/BOND 139 373 432 453 453 453

220 ‐ FICA WITHHOLDING 147 345 389 394 394 394

231 ‐ WORKER'S COMP 12 33 33 42 42 42


300 ‐ Purchased Services ‐ ‐ ‐ 6,000 6,000 6,000 389 ‐ OTHER PURCHASED SERVICES ‐ ‐ ‐ 6,000 6,000 6,000

2130 ‐ HEALTH SERVICES 1,045 ‐ ‐ 64,512 64,512 64,512 300 ‐ Purchased Services 1,045 ‐ ‐ 64,512 64,512 64,512 313 ‐ STUDENT SERVICES ‐ ‐ ‐ 64,512 64,512 64,512

389 ‐ OTHER PURCHASED SERVICES 1,045 ‐ ‐ ‐ ‐ ‐

2133 ‐ APPRAISAL SERVICES 251,542 237,031 240,162 260,128 260,128 260,128 2.75 100 ‐ Salaries 170,737 147,647 155,268 158,854 158,854 158,854 2.75 111 ‐ LICENSED SALARIES 164,892 140,997 148,618 153,888 153,888 153,888 2.75



212 ‐ PERS PICK‐UP 8,547 8,757 9,316 9,531 9,531 9,531

213 ‐ PERS/BOND 10,517 11,967 13,198 13,979 13,979 13,979


231 ‐ WORKER'S COMP 979 1,076 1,009 1,210 1,210 1,210


245 ‐ EMPLOYER PAID TSA ‐ 300 300 825 825 825

300 ‐ Purchased Services 3,528 9,859 11,980 6,980 6,980 6,980 313 ‐ STUDENT SERVICES ‐ 5,170 10,000 5,000 5,000 5,000

341 ‐ TRAVEL, LOCAL IN‐DISTRICT 3,238 3,940 1,980 1,980 1,980 1,980


Page C‐27



13‐14

Budget

14‐15

Proposed

Budget

14‐15

Approved

Budget

14‐15

Adopted

Budget

14‐15

FTE

400 ‐ Materials/Supplies 313 38 1,188 1,188 1,188 1,188 410 ‐ SUPPLIES 313 38 1,188 1,188 1,188 1,188

2142 ‐ PSYCHOLOGICAL TESTING SRV 764 269 5,000 5,000 5,000 5,000 300 ‐ Purchased Services ‐ 269 5,000 5,000 5,000 5,000 313 ‐ STUDENT SERVICES ‐ ‐ 5,000 5,000 5,000 5,000

341 ‐ TRAVEL, LOCAL IN‐DISTRICT ‐ 269 ‐ ‐ ‐ ‐

400 ‐ Materials/Supplies 764 ‐ ‐ ‐ ‐ ‐ 410 ‐ SUPPLIES 764 ‐ ‐ ‐ ‐ ‐

2152 ‐ SPEECH PATHOLOGY SERVICES 312,775 332,388 403,199 419,247 419,247 419,247 4.00 100 ‐ Salaries 198,742 213,073 246,902 256,826 256,826 256,826 4.00 111 ‐ LICENSED SALARIES 196,815 209,851 246,902 251,955 251,955 251,955 4.00

121 ‐ SUBSTITUTE LICENSED 1,217 2,827 ‐ 4,871 4,871 4,871

122 ‐ SUBSTITUTE CLASSIFIED 116 63 ‐ ‐ ‐ ‐

130 ‐ OTHER PAY 594 333 ‐ ‐ ‐ ‐


212 ‐ PERS PICK‐UP 11,833 12,642 14,814 15,117 15,117 15,117

213 ‐ PERS/BOND 14,702 17,277 20,987 22,172 22,172 22,172


231 ‐ WORKER'S COMP 1,143 1,424 1,605 1,942 1,942 1,942


245 ‐ EMPLOYER PAID TSA 900 900 750 1,200 1,200 1,200


313 ‐ STUDENT SERVICES ‐ ‐ 1,000 1,000 1,000 1,000


342 ‐ TRAVEL, OUT OF‐DISTRICT 569 145 400 400 400 400

400 ‐ Materials/Supplies 3,469 972 2,327 2,327 2,327 2,327 410 ‐ SUPPLIES 3,469 972 1,832 1,832 1,832 1,832

Page C‐28



13‐14

Budget

14‐15

Proposed

Budget

14‐15

Approved

Budget

14‐15

Adopted

Budget

14‐15

FTE

420 ‐ TEXTBOOKS ‐ ‐ 495 495 495 495

2190 ‐ STUDENT SUPPORT SERVICES 17,294 16,284 3,500 3,500 3,500 3,500 100 ‐ Salaries 10,334 12,200 ‐ ‐ ‐ ‐ 112 ‐ CLASSIFIED SALARIES 9,952 9,535 ‐ ‐ ‐ ‐

130 ‐ OTHER PAY 382 2,665 ‐ ‐ ‐ ‐

200 ‐ Benefits 4,940 4,084 ‐ ‐ ‐ ‐ 211 ‐ PERS CONTRIBUTION 7 710 ‐ ‐ ‐ ‐

212 ‐ PERS PICK‐UP 14 424 ‐ ‐ ‐ ‐

213 ‐ PERS/BOND 17 580 ‐ ‐ ‐ ‐

220 ‐ FICA WITHHOLDING 760 890 ‐ ‐ ‐ ‐

231 ‐ WORKER'S COMP 448 287 ‐ ‐ ‐ ‐

240 ‐ HEALTH INSURANCE 3,695 1,192 ‐ ‐ ‐ ‐

300 ‐ Purchased Services ‐ ‐ 1,500 1,500 1,500 1,500 341 ‐ TRAVEL, LOCAL IN‐DISTRICT ‐ ‐ 1,000 1,000 1,000 1,000

342 ‐ TRAVEL, OUT OF‐DISTRICT ‐ ‐ 500 500 500 500

400 ‐ Materials/Supplies 1,435 ‐ 1,000 1,000 1,000 1,000 410 ‐ SUPPLIES 673 ‐ 1,000 1,000 1,000 1,000

460 ‐ NON‐CONSUMABLE MATERIALS 362 ‐ ‐ ‐ ‐ ‐

470 ‐ COMPUTER SOFTWARE 400 ‐ ‐ ‐ ‐ ‐

600 ‐ Dues/Claims/Liab Ins 585 ‐ 1,000 1,000 1,000 1,000 640 ‐ DUES AND FEES 585 ‐ 1,000 1,000 1,000 1,000

2191 ‐ SPECIAL EDUCATION ADMIN 138,042 154,782 154,433 157,192 157,192 157,192 0.95 100 ‐ Salaries 91,334 93,356 94,144 95,321 95,321 95,321 0.95 113 ‐ ADMINISTRATORS 91,334 93,356 94,144 95,321 95,321 95,321 0.95


212 ‐ PERS PICK‐UP 5,562 5,792 5,649 5,719 5,719 5,719

213 ‐ PERS/BOND 6,821 7,852 8,002 8,388 8,388 8,388


Page C‐29



13‐14

Budget

14‐15

Proposed

Budget

14‐15

Approved

Budget

14‐15

Adopted

Budget

14‐15

FTE

231 ‐ WORKER'S COMP 515 631 612 709 709 709


245 ‐ EMPLOYER PAID TSA ‐ ‐ ‐ 3,181 3,181 3,181

300 ‐ Purchased Services 368 1,932 500 500 500 500 312 ‐ WORK SHOPS/INSTR PRO IMPR ‐ 750 ‐ ‐ ‐ ‐

341 ‐ TRAVEL, LOCAL IN‐DISTRICT ‐ 318 ‐ ‐ ‐ ‐


351 ‐ TELEPHONE ‐ 320 ‐ ‐ ‐ ‐

400 ‐ Materials/Supplies 181 3,301 3,000 3,000 3,000 3,000 410 ‐ SUPPLIES 181 3,301 1,000 1,000 1,000 1,000

460 ‐ NON‐CONSUMABLE MATERIALS ‐ ‐ 2,000 2,000 2,000 2,000

600 ‐ Dues/Claims/Liab Ins 595 595 500 500 500 500 640 ‐ DUES AND FEES 595 595 500 500 500 500

2210 ‐ INSTRUCTION IMPROVEMENT 271,570 298,524 302,935 256,658 256,658 256,658 2.00 100 ‐ Salaries 163,514 167,076 182,339 137,794 137,794 137,794 2.00 111 ‐ LICENSED SALARIES 85,784 91,281 64,636 66,251 66,251 66,251 1.00


113 ‐ ADMINISTRATORS 51,323 52,410 48,717 53,514 53,514 53,514 0.50

130 ‐ OTHER PAY 8,664 15,496 50,000 ‐ ‐ ‐

141 ‐ EXTRA OR EXT DUTY CONTR 2,187 ‐ 1,681 1,702 1,702 1,702


212 ‐ PERS PICK‐UP 5,607 9,948 10,940 8,229 8,229 8,229

213 ‐ PERS/BOND 6,966 13,555 15,499 12,070 12,070 12,070


231 ‐ WORKER'S COMP 929 1,109 1,185 1,038 1,038 1,038



300 ‐ Purchased Services 8,787 5,939 500 500 500 500

Page C‐30



13‐14

Budget

14‐15

Proposed

Budget

14‐15

Approved

Budget

14‐15

Adopted

Budget

14‐15

FTE

312 ‐ WORK SHOPS/INSTR PRO IMPR 2,440 1,313 500 500 500 500

315 ‐ MGMT SVS / CONSUL ‐ INSTR 2,742 ‐ ‐ ‐ ‐ ‐

341 ‐ TRAVEL, LOCAL IN‐DISTRICT 364 472 ‐ ‐ ‐ ‐

342 ‐ TRAVEL, OUT OF‐DISTRICT 3,242 2,595 ‐ ‐ ‐ ‐

351 ‐ TELEPHONE ‐ 480 ‐ ‐ ‐ ‐

370 ‐ TUITION TO OTHER AGENCIES ‐ 504 ‐ ‐ ‐ ‐

392 ‐ STAFF EVENTS AND INSERVICE ‐ 575 ‐ ‐ ‐ ‐

400 ‐ Materials/Supplies 34,239 33,360 31,500 27,000 27,000 27,000 410 ‐ SUPPLIES 1,463 865 1,000 1,000 1,000 1,000

419 ‐ INTERVENTIONS MATERIALS 31,168 27,301 29,500 25,000 25,000 25,000

420 ‐ TEXTBOOKS 209 5,194 ‐ ‐ ‐ ‐

460 ‐ NON‐CONSUMABLE MATERIALS 308 ‐ 1,000 1,000 1,000 1,000


600 ‐ Dues/Claims/Liab Ins ‐ 815 ‐ ‐ ‐ ‐ 640 ‐ DUES AND FEES ‐ 815 ‐ ‐ ‐ ‐

2212 ‐ INST/CURR DEVELOPMENT 46,283 27,421 37,473 45,100 45,100 45,100 100 ‐ Salaries 19,664 7,888 8,917 20,120 20,120 20,120 112 ‐ CLASSIFIED SALARIES 15,771 7,888 8,917 ‐ ‐ ‐

121 ‐ SUBSTITUTE LICENSED ‐ ‐ ‐ 20,120 20,120 20,120

130 ‐ OTHER PAY 3,894 ‐ ‐ ‐ ‐ ‐

200 ‐ Benefits 14,054 10,830 5,280 1,703 1,703 1,703 211 ‐ PERS CONTRIBUTION 1,627 730 1,230 ‐ ‐ ‐

212 ‐ PERS PICK‐UP 1,140 455 535 ‐ ‐ ‐

213 ‐ PERS/BOND 1,414 617 758 ‐ ‐ ‐

220 ‐ FICA WITHHOLDING 1,426 556 682 1,539 1,539 1,539

231 ‐ WORKER'S COMP 120 54 58 164 164 164



Page C‐31



13‐14

Budget

14‐15

Proposed

Budget

14‐15

Approved

Budget

14‐15

Adopted

Budget

14‐15

FTE

324 ‐ RENTALS 7,752 7,175 21,176 21,176 21,176 21,176

341 ‐ TRAVEL, LOCAL IN‐DISTRICT 1,008 16 500 500 500 500

342 ‐ TRAVEL, OUT OF‐DISTRICT 1,178 1,084 500 500 500 500

400 ‐ Materials/Supplies 1,575 120 1,000 1,000 1,000 1,000 410 ‐ SUPPLIES 1,575 120 1,000 1,000 1,000 1,000

600 ‐ Dues/Claims/Liab Ins 595 308 100 100 100 100 640 ‐ DUES AND FEES 595 308 100 100 100 100

2218 ‐ ACCREDITATION ‐ 5,736 ‐ ‐ ‐ ‐ 100 ‐ Salaries ‐ 2,324 ‐ ‐ ‐ ‐ 130 ‐ OTHER PAY ‐ 2,324 ‐ ‐ ‐ ‐

200 ‐ Benefits ‐ 732 ‐ ‐ ‐ ‐ 211 ‐ PERS CONTRIBUTION ‐ 228 ‐ ‐ ‐ ‐

212 ‐ PERS PICK‐UP ‐ 137 ‐ ‐ ‐ ‐

213 ‐ PERS/BOND ‐ 187 ‐ ‐ ‐ ‐

220 ‐ FICA WITHHOLDING ‐ 165 ‐ ‐ ‐ ‐

231 ‐ WORKER'S COMP ‐ 16 ‐ ‐ ‐ ‐

300 ‐ Purchased Services ‐ 1,407 ‐ ‐ ‐ ‐ 342 ‐ TRAVEL, OUT OF‐DISTRICT ‐ 744 ‐ ‐ ‐ ‐

389 ‐ OTHER PURCHASED SERVICES ‐ 663 ‐ ‐ ‐ ‐

400 ‐ Materials/Supplies ‐ 1,274 ‐ ‐ ‐ ‐ 410 ‐ SUPPLIES ‐ 1,274 ‐ ‐ ‐ ‐

2222 ‐ LIBRARY SERVICES 493,985 444,598 405,264 430,366 430,366 430,366 7.69 100 ‐ Salaries 256,280 234,501 212,705 229,331 229,331 229,331 7.69 111 ‐ LICENSED SALARIES 29,915 29,915 30,065 30,490 30,490 30,490 0.50


122 ‐ SUBSTITUTE CLASSIFIED 1,391 150 6,002 6,038 6,038 6,038

130 ‐ OTHER PAY 258 823 ‐ ‐ ‐ ‐

132 ‐ OVERTIME SALARIES ‐ 316 ‐ ‐ ‐ ‐

200 ‐ Benefits 198,508 169,674 145,879 176,304 176,304 176,304

Page C‐32



13‐14

Budget

14‐15

Proposed

Budget

14‐15

Approved

Budget

14‐15

Adopted

Budget

14‐15

FTE

211 ‐ PERS CONTRIBUTION 24,955 21,891 27,699 29,757 29,757 29,757

212 ‐ PERS PICK‐UP 14,811 12,425 12,052 12,947 12,947 12,947

213 ‐ PERS/BOND 18,393 16,981 17,073 18,989 18,989 18,989


231 ‐ WORKER'S COMP 1,560 2,426 1,381 1,788 1,788 1,788


242 ‐ RETIREE VEBA (W/W 116) ‐ 374 ‐ ‐ ‐ ‐

300 ‐ Purchased Services ‐ ‐ 3,000 3,000 3,000 3,000 310 ‐ INSTR PROF TECH SERVICES ‐ ‐ 3,000 3,000 3,000 3,000


430 ‐ LIBRARY BOOKS 23,063 22,741 23,058 4,718 4,718 4,718

440 ‐ PERIODICALS 4,001 2,800 4,672 3,872 3,872 3,872



2223 ‐ MULTIMEDIA SERVICES 7,667 7,260 13,239 12,499 12,499 12,499 300 ‐ Purchased Services ‐ ‐ 249 249 249 249 324 ‐ RENTALS ‐ ‐ 249 249 249 249



470 ‐ COMPUTER SOFTWARE 491 ‐ 500 500 500 500

2230 ‐ ASSESSMENT & TESTING 30,998 11,182 5,000 40,595 40,595 40,595 100 ‐ Salaries 18,977 1,933 ‐ 17,605 17,605 17,605 112 ‐ CLASSIFIED SALARIES 147 ‐ ‐ ‐ ‐ ‐

121 ‐ SUBSTITUTE LICENSED 11,985 ‐ ‐ 17,605 17,605 17,605

130 ‐ OTHER PAY 6,845 1,933 ‐ ‐ ‐ ‐

200 ‐ Benefits 3,783 637 ‐ 1,490 1,490 1,490 211 ‐ PERS CONTRIBUTION 930 207 ‐ ‐ ‐ ‐

Page C‐33



13‐14

Budget

14‐15

Proposed

Budget

14‐15

Approved

Budget

14‐15

Adopted

Budget

14‐15

FTE

212 ‐ PERS PICK‐UP 582 116 ‐ ‐ ‐ ‐

213 ‐ PERS/BOND 707 158 ‐ ‐ ‐ ‐

220 ‐ FICA WITHHOLDING 1,443 142 ‐ 1,347 1,347 1,347

231 ‐ WORKER'S COMP 120 13 ‐ 143 143 143

240 ‐ HEALTH INSURANCE 1 ‐ ‐ ‐ ‐ ‐


400 ‐ Materials/Supplies 8,215 8,612 5,000 21,500 21,500 21,500 410 ‐ SUPPLIES 175 1,264 5,000 5,000 5,000 5,000

470 ‐ COMPUTER SOFTWARE 8,040 7,348 ‐ 16,500 16,500 16,500

2240 ‐ PROFESSIONAL DEVELOPMENT‐STAFF 12,055 1,732 1,178 878 878 878 100 ‐ Salaries 2,331 ‐ ‐ ‐ ‐ ‐

130 ‐ OTHER PAY 2,331 ‐ ‐ ‐ ‐ ‐

200 ‐ Benefits 674 ‐ ‐ ‐ ‐ ‐ 211 ‐ PERS CONTRIBUTION 215 ‐ ‐ ‐ ‐ ‐

212 ‐ PERS PICK‐UP 116 ‐ ‐ ‐ ‐ ‐

213 ‐ PERS/BOND 151 ‐ ‐ ‐ ‐ ‐

220 ‐ FICA WITHHOLDING 178 ‐ ‐ ‐ ‐ ‐

231 ‐ WORKER'S COMP 13 ‐ ‐ ‐ ‐ ‐

300 ‐ Purchased Services 5,903 1,732 1,178 878 878 878 312 ‐ WORK SHOPS/INSTR PRO IMPR 2,564 1,340 ‐ ‐ ‐ ‐

341 ‐ TRAVEL, LOCAL IN‐DISTRICT 569 77 1,178 878 878 878

342 ‐ TRAVEL, OUT OF‐DISTRICT 2,770 315 ‐ ‐ ‐ ‐

400 ‐ Materials/Supplies 3,147 ‐ ‐ ‐ ‐ ‐ 410 ‐ SUPPLIES 3,147 ‐ ‐ ‐ ‐ ‐

2242 ‐ PROFESSIONAL DVLMNT‐ADMIN 1,526 1,110 ‐ 2,200 2,200 2,200 300 ‐ Purchased Services 1,526 1,110 ‐ 2,200 2,200 2,200 314 ‐ PROF DEV TUITION REIMB 1,526 1,110 ‐ 2,200 2,200 2,200

2310 ‐ BOARD OF EDUCATION SERV 212,867 228,119 308,750 269,698 269,698 269,698

Page C‐34



13‐14

Budget

14‐15

Proposed

Budget

14‐15

Approved

Budget

14‐15

Adopted

Budget

14‐15

FTE

300 ‐ Purchased Services 121,981 125,738 164,000 151,750 151,750 151,750 318 ‐ STAFF DVLPMNT‐NONINSTRUC ‐ 2,439 ‐ ‐ ‐ ‐

341 ‐ TRAVEL, LOCAL IN‐DISTRICT 529 383 ‐ ‐ ‐ ‐

342 ‐ TRAVEL, OUT OF‐DISTRICT 898 3,779 6,000 6,000 6,000 6,000

353 ‐ POSTAGE 15,000 7,161 7,500 250 250 250

354 ‐ ADVERTISING 566 ‐ 4,000 4,000 4,000 4,000

355 ‐ PRINTING AND BINDING ‐ 839 5,000 5,000 5,000 5,000

381 ‐ AUDIT SERVICES 26,220 15,190 30,000 30,000 30,000 30,000

382 ‐ LEGAL SERVICES 35,763 37,950 25,000 25,000 25,000 25,000

384 ‐ NEGOTIATIONS AND LABOR LAW 18,692 29,330 20,000 20,000 20,000 20,000

385 ‐ MGMT SVS/CONSUL‐NON INSTR 5,893 7,462 5,000 ‐ ‐ ‐

388 ‐ ELECTION SERVICES ‐ 1,181 6,000 6,000 6,000 6,000



460 ‐ NON‐CONSUMABLE MATERIALS ‐ ‐ 1,000 500 500 500


651 ‐ LIABILITY INSURANCE 64,711 81,918 110,000 87,080 87,080 87,080

652 ‐ FIDELITY BONDS ‐ 2,970 4,000 3,119 3,119 3,119

2321 ‐ OFFICE OF THE SUPERINTENDENT 329,345 333,392 336,024 355,157 355,157 355,157 2.00 100 ‐ Salaries 181,715 200,161 187,059 192,668 192,668 192,668 2.00 112 ‐ CLASSIFIED SALARIES 47,977 54,095 50,794 54,380 54,380 54,380 1.00

113 ‐ ADMINISTRATORS 130,672 132,250 133,600 135,270 135,270 135,270 1.00

130 ‐ OTHER PAY 215 10,124 ‐ ‐ ‐ ‐

132 ‐ OVERTIME SALARIES 2,850 3,693 2,666 3,018 3,018 3,018


212 ‐ PERS PICK‐UP 10,580 11,123 11,224 11,433 11,433 11,433

Page C‐35



13‐14

Budget

14‐15

Proposed

Budget

14‐15

Approved

Budget

14‐15

Adopted

Budget

14‐15

FTE

213 ‐ PERS/BOND 12,979 15,079 15,900 16,769 16,769 16,769


231 ‐ WORKER'S COMP 995 1,284 1,216 1,432 1,432 1,432


241 ‐ DISTRICT PAID ANNUITY ‐ ‐ ‐ 3,348 3,348 3,348

300 ‐ Purchased Services 44,437 25,485 42,267 42,267 42,267 42,267 315 ‐ MGMT SVS / CONSUL ‐ INSTR 1,468 ‐ ‐ ‐ ‐ ‐

318 ‐ STAFF DVLPMNT‐NONINSTRUC 185 ‐ ‐ ‐ ‐ ‐

324 ‐ RENTALS 7,752 7,175 23,529 23,529 23,529 23,529

341 ‐ TRAVEL, LOCAL IN‐DISTRICT 1,577 803 5,445 5,445 5,445 5,445


351 ‐ TELEPHONE 600 ‐ ‐ ‐ ‐ ‐

353 ‐ POSTAGE 198 199 4,500 4,500 4,500 4,500

355 ‐ PRINTING AND BINDING 887 ‐ ‐ ‐ ‐ ‐

385 ‐ MGMT SVS/CONSUL‐NON INSTR 20,203 6,146 7,293 7,293 7,293 7,293

389 ‐ OTHER PURCHASED SERVICES 1,316 6,814 ‐ ‐ ‐ ‐

392 ‐ STAFF EVENTS AND INSERVICE 1,047 ‐ ‐ ‐ ‐ ‐


460 ‐ NON‐CONSUMABLE MATERIALS 2,061 ‐ 3,000 3,000 3,000 3,000


2410 ‐ OFFICE OF THE PRINCIPAL 2,605,166 2,632,820 2,575,860 2,578,852 2,578,852 2,578,852 23.36 100 ‐ Salaries 1,445,692 1,416,463 1,423,493 1,401,862 1,401,862 1,401,862 23.36 111 ‐ LICENSED SALARIES ‐ ‐ ‐ ‐ ‐ ‐


113 ‐ ADMINISTRATORS 1,020,968 1,032,805 1,036,674 1,009,962 1,009,962 1,009,962 10.55


130 ‐ OTHER PAY 6,560 8,182 ‐ ‐ ‐ ‐

Page C‐36



13‐14

Budget

14‐15

Proposed

Budget

14‐15

Approved

Budget

14‐15

Adopted

Budget

14‐15

FTE



212 ‐ PERS PICK‐UP 74,867 79,775 79,811 82,369 82,369 82,369

213 ‐ PERS/BOND 84,485 99,718 113,066 120,807 120,807 120,807


231 ‐ WORKER'S COMP 8,458 9,744 9,253 10,589 10,589 10,589



300 ‐ Purchased Services 249,236 234,142 177,099 181,443 181,443 181,443 312 ‐ WORK SHOPS/INSTR PRO IMPR 515 75 ‐ ‐ ‐ ‐


322 ‐ CONTRACTED REPAIRS 170 ‐ ‐ ‐ ‐ ‐

324 ‐ RENTALS 222,163 213,363 150,221 156,465 156,465 156,465



351 ‐ TELEPHONE 1,380 2,320 ‐ ‐ ‐ ‐

353 ‐ POSTAGE 11,823 10,712 13,000 12,100 12,100 12,100

355 ‐ PRINTING AND BINDING 170 518 ‐ ‐ ‐ ‐

389 ‐ OTHER PURCHASED SERVICES ‐ 152 ‐ ‐ ‐ ‐

392 ‐ STAFF EVENTS AND INSERVICE 413 ‐ ‐ ‐ ‐ ‐




500 ‐ Equipment & Capital Outlay 5,477 ‐ 1,000 ‐ ‐ ‐ 540 ‐ EQUIPMENT (>$5,000) 5,477 ‐ 1,000 ‐ ‐ ‐


Page C‐37



13‐14

Budget

14‐15

Proposed

Budget

14‐15

Approved

Budget

14‐15

Adopted

Budget

14‐15

FTE

2431 ‐ ATHLETIC DIRECTOR 166,647 162,728 154,073 158,138 158,138 158,138 1.83 100 ‐ Salaries 103,376 100,618 93,860 94,903 94,903 94,903 1.83 111 ‐ LICENSED SALARIES 64,092 60,460 53,462 54,213 54,213 54,213 0.83




212 ‐ PERS PICK‐UP 6,133 5,965 5,632 5,622 5,622 5,622

213 ‐ PERS/BOND 7,587 8,128 7,978 8,245 8,245 8,245


231 ‐ WORKER'S COMP 596 679 610 728 728 728


300 ‐ Purchased Services 2,435 2,268 1,538 1,538 1,538 1,538 342 ‐ TRAVEL, OUT OF‐DISTRICT 2,435 2,268 1,000 1,000 1,000 1,000

351 ‐ TELEPHONE ‐ ‐ 538 538 538 538

400 ‐ Materials/Supplies ‐ ‐ 517 517 517 517 410 ‐ SUPPLIES ‐ ‐ 517 517 517 517


2510 ‐ DIRECTOR OF BUSINESS SRVS 293,849 300,204 307,466 260,595 260,595 260,595 1.00 100 ‐ Salaries 165,390 173,296 141,579 109,204 109,204 109,204 1.00 112 ‐ CLASSIFIED SALARIES 59,751 65,917 22,391 ‐ ‐ ‐ ‐

114 ‐ MANAGERIAL‐CLASSIFIED 105,639 107,379 117,402 109,204 109,204 109,204 1.00

130 ‐ OTHER PAY ‐ ‐ 1,785 ‐ ‐ ‐


212 ‐ PERS PICK‐UP 9,971 10,446 8,495 6,552 6,552 6,552

213 ‐ PERS/BOND 12,218 14,156 12,034 9,610 9,610 9,610


Page C‐38



13‐14

Budget

14‐15

Proposed

Budget

14‐15

Approved

Budget

14‐15

Adopted

Budget

14‐15

FTE

231 ‐ WORKER'S COMP 958 1,288 920 812 812 812


300 ‐ Purchased Services 19,760 17,585 81,466 94,030 94,030 94,030 318 ‐ STAFF DVLPMNT‐NONINSTRUC 135 131 ‐ 500 500 500

324 ‐ RENTALS 9,243 8,294 23,529 25,000 25,000 25,000

341 ‐ TRAVEL, LOCAL IN‐DISTRICT 49 37 2,000 2,000 2,000 2,000


351 ‐ TELEPHONE 240 480 ‐ 480 480 480

353 ‐ POSTAGE 303 20 ‐ 7,350 7,350 7,350

354 ‐ ADVERTISING ‐ 176 ‐ ‐ ‐ ‐

385 ‐ MGMT SVS/CONSUL‐NON INSTR ‐ ‐ ‐ 20,200 20,200 20,200


390 ‐ OTHER PROF/TECH SRVS 150 ‐ ‐ ‐ ‐ ‐


460 ‐ NON‐CONSUMABLE MATERIALS 1,321 ‐ 3,000 1,500 1,500 1,500


670 ‐ TAXES‐LICENSES‐ASSESSMENT ‐ ‐ 4,530 ‐ ‐ ‐

2520 ‐ FISCAL SERVICES ‐ ‐ ‐ 353,034 353,034 353,034 4.00 100 ‐ Salaries 204,886 204,886 204,886 4.00 112 ‐ CLASSIFIED SALARIES 204,886 204,886 204,886 4.00

200 ‐ Benefits 146,699 146,699 146,699 211 ‐ PERS CONTRIBUTION 27,154 27,154 27,154

212 ‐ PERS PICK‐UP 11,815 11,815 11,815

213 ‐ PERS/BOND 17,328 17,328 17,328

220 ‐ FICA WITHHOLDING 15,064 15,064 15,064

231 ‐ WORKER'S COMP 1,546 1,546 1,546

240 ‐ HEALTH INSURANCE 73,792 73,792 73,792

Page C‐39



13‐14

Budget

14‐15

Proposed

Budget

14‐15

Approved

Budget

14‐15

Adopted

Budget

14‐15

FTE

300 ‐ Purchased Services ‐ ‐ ‐ 200 200 200 341 ‐ TRAVEL, LOCAL IN‐DISTRICT 200 200 200

400 ‐ Materials/Supplies ‐ ‐ ‐ 1,250 1,250 1,250 410 ‐ SUPPLIES 1,250 1,250 1,250

2523 ‐ BOOKKEEPING SERVICES 67,754 72,066 74,212 ‐ ‐ ‐ 100 ‐ Salaries 43,736 45,432 44,782 ‐ ‐ ‐ 112 ‐ CLASSIFIED SALARIES 43,736 45,432 44,782 ‐ ‐ ‐

132 ‐ OVERTIME SALARIES ‐ ‐ ‐ ‐ ‐ ‐


212 ‐ PERS PICK‐UP 2,522 2,620 2,687 ‐ ‐ ‐

213 ‐ PERS/BOND 3,093 3,551 3,807 ‐ ‐ ‐


231 ‐ WORKER'S COMP 260 312 291 ‐ ‐ ‐


300 ‐ Purchased Services ‐ ‐ 99 ‐ ‐ ‐ 341 ‐ TRAVEL, LOCAL IN‐DISTRICT ‐ ‐ 99 ‐ ‐ ‐

400 ‐ Materials/Supplies ‐ 126 1,000 ‐ ‐ ‐ 410 ‐ SUPPLIES ‐ 126 1,000 ‐ ‐ ‐

2524 ‐ PAYROLL SERVICES 130,765 74,069 81,792 ‐ ‐ ‐ 100 ‐ Salaries 84,360 47,576 45,260 ‐ ‐ ‐ 112 ‐ CLASSIFIED SALARIES 84,360 47,153 44,782 ‐ ‐ ‐

132 ‐ OVERTIME SALARIES ‐ 424 477 ‐ ‐ ‐


212 ‐ PERS PICK‐UP 4,045 2,746 2,716 ‐ ‐ ‐

213 ‐ PERS/BOND 4,924 3,723 3,847 ‐ ‐ ‐


231 ‐ WORKER'S COMP 489 326 294 ‐ ‐ ‐

Page C‐40



13‐14

Budget

14‐15

Proposed

Budget

14‐15

Approved

Budget

14‐15

Adopted

Budget

14‐15

FTE


300 ‐ Purchased Services 134 ‐ 99 ‐ ‐ ‐ 341 ‐ TRAVEL, LOCAL IN‐DISTRICT ‐ ‐ 99 ‐ ‐ ‐


400 ‐ Materials/Supplies ‐ ‐ 1,000 ‐ ‐ ‐ 410 ‐ SUPPLIES ‐ ‐ 1,000 ‐ ‐ ‐

2542 ‐ CARE/UPKEEP OF BUILDINGS 3,907,971 3,805,213 3,610,815 3,802,996 3,802,996 3,802,996 26.21 100 ‐ Salaries 1,146,390 1,151,074 1,069,323 1,081,959 1,081,959 1,081,959 26.21 112 ‐ CLASSIFIED SALARIES 1,016,968 1,024,810 988,411 989,066 989,066 989,066 26.06

114 ‐ MANAGERIAL‐CLASSIFIED 37,057 37,491 ‐ 11,460 11,460 11,460 0.15


130 ‐ OTHER PAY 3,212 12,556 ‐ ‐ ‐ ‐



212 ‐ PERS PICK‐UP 65,614 65,174 64,159 58,696 58,696 58,696

213 ‐ PERS/BOND 80,426 88,333 90,892 86,088 86,088 86,088


231 ‐ WORKER'S COMP 40,292 50,056 36,302 65,379 65,379 65,379


300 ‐ Purchased Services 1,625,215 1,415,718 1,344,124 1,457,576 1,457,576 1,457,576 318 ‐ STAFF DVLPMNT‐NONINSTRUC 190 180 ‐ ‐ ‐ ‐

322 ‐ CONTRACTED REPAIRS 558,602 332,212 172,400 172,400 172,400 172,400

324 ‐ RENTALS ‐ 3,371 6,588 6,588 6,588 6,588

325 ‐ ELECTRICITY 460,773 492,137 474,915 573,097 573,097 573,097

326 ‐ FUEL (HEATING) 289,799 261,527 314,336 316,449 316,449 316,449

327 ‐ WATER AND SEWAGE 202,617 220,260 226,890 241,548 241,548 241,548

328 ‐ GARBAGE 61,340 58,974 63,259 61,757 61,757 61,757

341 ‐ TRAVEL, LOCAL IN‐DISTRICT 497 553 100 100 100 100

Page C‐41



13‐14

Budget

14‐15

Proposed

Budget

14‐15

Approved

Budget

14‐15

Adopted

Budget

14‐15

FTE


351 ‐ TELEPHONE 45,321 46,258 85,137 85,137 85,137 85,137

389 ‐ OTHER PURCHASED SERVICES 5,537 ‐ ‐ ‐ ‐ ‐


412 ‐ CUSTODIAL SUPPLIES 170,152 44,199 144,000 139,000 139,000 139,000

414 ‐ PARTS ‐ 69,458 ‐ ‐ ‐ ‐

417 ‐ TIRES 1,006 ‐ ‐ ‐ ‐ ‐


470 ‐ COMPUTER SOFTWARE ‐ 4,382 ‐ ‐ ‐ ‐

500 ‐ Equipment & Capital Outlay (84) ‐ ‐ ‐ ‐ ‐ 520 ‐ BLDG CONST/IMPRVMT (84) ‐ ‐ ‐ ‐ ‐


653 ‐ PROPERTY INSURANCE 132,144 141,834 143,002 194,042 194,042 194,042

670 ‐ TAXES‐LICENSES‐ASSESSMENT ‐ ‐ 7,090 7,090 7,090 7,090

2543 ‐ CARE/UPKEEP OF GROUNDS 2,633 3,066 5,000 5,000 5,000 5,000 100 ‐ Salaries 1,299 ‐ ‐ ‐ ‐ ‐ 130 ‐ OTHER PAY 1,299 ‐ ‐ ‐ ‐ ‐

200 ‐ Benefits 314 ‐ ‐ ‐ ‐ ‐ 211 ‐ PERS CONTRIBUTION 35 ‐ ‐ ‐ ‐ ‐

212 ‐ PERS PICK‐UP 78 ‐ ‐ ‐ ‐ ‐

213 ‐ PERS/BOND 94 ‐ ‐ ‐ ‐ ‐

220 ‐ FICA WITHHOLDING 99 ‐ ‐ ‐ ‐ ‐

231 ‐ WORKER'S COMP 8 ‐ ‐ ‐ ‐ ‐

300 ‐ Purchased Services 900 2,139 5,000 5,000 5,000 5,000 322 ‐ CONTRACTED REPAIRS 900 900 5,000 5,000 5,000 5,000

324 ‐ RENTALS ‐ 1,239 ‐ ‐ ‐ ‐

400 ‐ Materials/Supplies 120 927 ‐ ‐ ‐ ‐

Page C‐42



13‐14

Budget

14‐15

Proposed

Budget

14‐15

Approved

Budget

14‐15

Adopted

Budget

14‐15

FTE

410 ‐ SUPPLIES 120 688 ‐ ‐ ‐ ‐

414 ‐ PARTS ‐ 239 ‐ ‐ ‐ ‐

2544 ‐ DISTRICT‐WIDE MAINTENANCE 809 17,196 15,000 5,000 5,000 5,000 400 ‐ Materials/Supplies 809 17,196 15,000 5,000 5,000 5,000 414 ‐ PARTS 719 15,442 5,000 5,000 5,000 5,000

415 ‐ FUEL (VEHICLE) ‐ ‐ 10,000 ‐ ‐ ‐

417 ‐ TIRES ‐ 1,755 ‐ ‐ ‐ ‐

418 ‐ BATTERIES 90 ‐ ‐ ‐ ‐ ‐

2546 ‐ CAMPUS SECURITY 38,408 40,414 44,926 44,993 44,993 44,993 1.00 100 ‐ Salaries 23,915 24,624 24,778 24,916 24,916 24,916 1.00 112 ‐ CLASSIFIED SALARIES 23,915 24,624 24,778 24,916 24,916 24,916 1.00


212 ‐ PERS PICK‐UP 1,379 1,420 1,487 1,437 1,437 1,437

213 ‐ PERS/BOND 1,714 1,941 2,106 2,107 2,107 2,107


231 ‐ WORKER'S COMP 139 170 161 196 196 196


300 ‐ Purchased Services ‐ 278 3,000 3,000 3,000 3,000 310 ‐ INSTR PROF TECH SERVICES ‐ ‐ 3,000 3,000 3,000 3,000

322 ‐ CONTRACTED REPAIRS ‐ 278 ‐ ‐ ‐ ‐

2551 ‐ TRANSPORTATION DIRECTION 168,892 180,771 196,303 199,692 199,692 199,692 2.00 100 ‐ Salaries 105,233 109,010 105,640 106,632 106,632 106,632 2.00 112 ‐ CLASSIFIED SALARIES 45,699 45,343 43,561 43,777 43,777 43,777 1.00


130 ‐ OTHER PAY ‐ 264 ‐ ‐ ‐ ‐



Page C‐43



13‐14

Budget

14‐15

Proposed

Budget

14‐15

Approved

Budget

14‐15

Adopted

Budget

14‐15

FTE

212 ‐ PERS PICK‐UP 6,207 6,435 6,338 6,296 6,296 6,296

213 ‐ PERS/BOND 7,624 8,726 8,979 9,234 9,234 9,234


231 ‐ WORKER'S COMP 1,978 2,613 687 815 815 815


245 ‐ EMPLOYER PAID TSA ‐ 3,348 3,348 3,348

300 ‐ Purchased Services 458 ‐ 15,000 15,000 15,000 15,000 322 ‐ CONTRACTED REPAIRS ‐ ‐ 15,000 15,000 15,000 15,000

341 ‐ TRAVEL, LOCAL IN‐DISTRICT 191 ‐ ‐ ‐ ‐ ‐


400 ‐ Materials/Supplies 86 9 ‐ ‐ ‐ ‐ 410 ‐ SUPPLIES 86 9 ‐ ‐ ‐ ‐

2552 ‐ STUDENT TRANSPORTATION 1,841,974 1,839,074 1,863,667 1,887,893 1,887,893 1,887,893 23.46 100 ‐ Salaries 687,107 746,912 730,184 720,659 720,659 720,659 23.46 112 ‐ CLASSIFIED SALARIES 539,724 543,212 558,185 498,709 498,709 498,709 20.46

117 ‐ MECHANICS 67,672 80,227 82,312 88,141 88,141 88,141 2.00

118 ‐ FIELD TRIPS 14,547 38,651 25,000 25,150 25,150 25,150

119 ‐ ACTIVITY TRIPS 39,097 17,783 25,000 25,150 25,150 25,150

122 ‐ SUBSTITUTE CLASSIFIED 22,021 51,645 31,187 74,925 74,925 74,925 1.00

130 ‐ OTHER PAY 523 9,442 5,000 5,063 5,063 5,063



212 ‐ PERS PICK‐UP 37,487 39,123 43,811 39,791 39,791 39,791

213 ‐ PERS/BOND 45,431 52,615 62,066 58,361 58,361 58,361


231 ‐ WORKER'S COMP 25,147 24,927 43,117 46,616 46,616 46,616


300 ‐ Purchased Services 184,849 141,909 112,940 128,874 128,874 128,874

Page C‐44



13‐14

Budget

14‐15

Proposed

Budget

14‐15

Approved

Budget

14‐15

Adopted

Budget

14‐15

FTE

310 ‐ INSTR PROF TECH SERVICES 3,811 4,580 ‐ ‐ ‐ ‐

315 ‐ MGMT SVS / CONSUL ‐ INSTR 823 1,395 5,000 5,000 5,000 5,000

318 ‐ STAFF DVLPMNT‐NONINSTRUC ‐ 225 ‐ ‐ ‐ ‐


324 ‐ RENTALS 4,024 3,953 23,440 23,440 23,440 23,440

325 ‐ ELECTRICITY 4,873 3,640 ‐ ‐ ‐ ‐

326 ‐ FUEL (HEATING) 6,196 3,138 ‐ ‐ ‐ ‐

327 ‐ WATER AND SEWAGE 4,760 4,342 ‐ ‐ ‐ ‐

328 ‐ GARBAGE 1,314 1,234 ‐ ‐ ‐ ‐

331 ‐ REIMB STUDENT TRANSPORT 52,317 36,617 30,000 45,934 45,934 45,934

332 ‐ NON REIMBURSED STDNT TRAN ‐ 31 ‐ ‐ ‐ ‐

341 ‐ TRAVEL, LOCAL IN‐DISTRICT 758 ‐ ‐ ‐ ‐ ‐


351 ‐ TELEPHONE 1,677 1,867 ‐ ‐ ‐ ‐

353 ‐ POSTAGE ‐ 168 ‐ ‐ ‐ ‐

354 ‐ ADVERTISING ‐ 724 ‐ ‐ ‐ ‐


390 ‐ OTHER PROF/TECH SRVS 7,990 15,592 ‐ ‐ ‐ ‐


414 ‐ PARTS 66,751 52,854 65,000 35,000 35,000 35,000

415 ‐ FUEL (VEHICLE) 278,872 279,792 280,000 290,000 290,000 290,000

416 ‐ LUBE OIL AND GREASE 4,760 3,559 5,000 5,000 5,000 5,000

417 ‐ TIRES 29,013 27,518 30,000 30,000 30,000 30,000

418 ‐ BATTERIES ‐ ‐ 2,000 2,000 2,000 2,000

460 ‐ NON‐CONSUMABLE MATERIALS 6,572 2,175 ‐ ‐ ‐ ‐

470 ‐ COMPUTER SOFTWARE 4,150 1,295 ‐ ‐ ‐ ‐

600 ‐ Dues/Claims/Liab Ins 46,346 42,504 55,730 36,594 36,594 36,594 622 ‐ BUS INTEREST ‐ ‐ ‐ ‐ ‐ ‐

Page C‐45



13‐14

Budget

14‐15

Proposed

Budget

14‐15

Approved

Budget

14‐15

Adopted

Budget

14‐15

FTE

640 ‐ DUES AND FEES 1,338 2,470 300 300 300 300

651 ‐ LIABILITY INSURANCE 28,757 21,380 ‐ 18,797 18,797 18,797

653 ‐ PROPERTY INSURANCE 16,251 18,654 55,430 17,497 17,497 17,497

2573 ‐ COURIER SERVICES 68,019 50,687 500 ‐ ‐ ‐ 100 ‐ Salaries 44,672 20,146 ‐ ‐ ‐ ‐ 112 ‐ CLASSIFIED SALARIES 44,605 15,966 ‐ ‐ ‐ ‐

122 ‐ SUBSTITUTE CLASSIFIED 67 4,065 ‐ ‐ ‐ ‐

132 ‐ OVERTIME SALARIES ‐ 115 ‐ ‐ ‐ ‐

200 ‐ Benefits 23,347 9,553 ‐ ‐ ‐ ‐ 211 ‐ PERS CONTRIBUTION 1,824 179 ‐ ‐ ‐ ‐

212 ‐ PERS PICK‐UP 1,398 98 ‐ ‐ ‐ ‐

213 ‐ PERS/BOND 1,674 133 ‐ ‐ ‐ ‐

220 ‐ FICA WITHHOLDING 3,282 1,493 ‐ ‐ ‐ ‐

231 ‐ WORKER'S COMP 1,741 724 ‐ ‐ ‐ ‐

240 ‐ HEALTH INSURANCE 13,428 6,926 ‐ ‐ ‐ ‐

400 ‐ Materials/Supplies ‐ ‐ 500 ‐ ‐ ‐ 410 ‐ SUPPLIES ‐ ‐ 500 ‐ ‐ ‐

500 ‐ Equipment & Capital Outlay ‐ 20,988 ‐ ‐ ‐ ‐

540 ‐ EQUIPMENT (>$5,000) ‐ 20,988 ‐ ‐ ‐ ‐

2640 ‐ HUMAN RESOURCES 254,085 307,804 419,401 462,819 462,819 462,819 2.38 100 ‐ Salaries 155,296 186,480 260,864 266,180 266,180 266,180 2.38 112 ‐ CLASSIFIED SALARIES 43,685 68,219 60,503 63,380 63,380 63,380 1.38

113 ‐ ADMINISTRATORS 106,689 112,614 108,830 110,190 110,190 110,190 1.00

130 ‐ OTHER PAY 2,601 2,882 81,531 82,550 82,550 82,550



212 ‐ PERS PICK‐UP 3,355 4,265 10,160 15,823 15,823 15,823

213 ‐ PERS/BOND 4,111 5,787 14,393 23,207 23,207 23,207

Page C‐46



13‐14

Budget

14‐15

Proposed

Budget

14‐15

Approved

Budget

14‐15

Adopted

Budget

14‐15

FTE


231 ‐ WORKER'S COMP 878 1,246 1,101 2,054 2,054 2,054


300 ‐ Purchased Services 49,118 34,921 49,476 52,276 52,276 52,276 310 ‐ INSTR PROF TECH SERVICES 2,250 577 3,000 3,000 3,000 3,000

318 ‐ STAFF DVLPMNT‐NONINSTRUC 294 430 ‐ ‐ ‐ ‐

319 ‐ OTHER INSTRUCT/PROF/TECH 13,347 10,279 ‐ ‐ ‐ ‐

324 ‐ RENTALS 7,752 7,176 21,176 21,176 21,176 21,176

341 ‐ TRAVEL, LOCAL IN‐DISTRICT 2,911 1,014 800 800 800 800

342 ‐ TRAVEL, OUT OF‐DISTRICT 3,717 1,617 500 500 500 500

351 ‐ TELEPHONE 240 480 ‐ ‐ ‐ ‐

353 ‐ POSTAGE 15 82 ‐ ‐ ‐ ‐

354 ‐ ADVERTISING 6,780 4,154 4,000 4,000 4,000 4,000

355 ‐ PRINTING AND BINDING ‐ 739 ‐ ‐ ‐ ‐

385 ‐ MGMT SVS/CONSUL‐NON INSTR ‐ 500 ‐ 2,800 2,800 2,800


390 ‐ OTHER PROF/TECH SRVS 400 2,625 10,000 10,000 10,000 10,000

392 ‐ STAFF EVENTS AND INSERVICE 8,477 1,905 10,000 10,000 10,000 10,000


460 ‐ NON‐CONSUMABLE MATERIALS ‐ 2,490 1,000 1,000 1,000 1,000


500 ‐ Equipment & Capital Outlay ‐ ‐ ‐ ‐ ‐ ‐ 540 ‐ EQUIPMENT (>$5,000) ‐ ‐ ‐ ‐ ‐ ‐

600 ‐ Dues/Claims/Liab Ins 894 1,664 2,500 2,500 2,500 2,500 640 ‐ DUES AND FEES 894 1,664 2,500 2,500 2,500 2,500

659 ‐ OTH INS AND JUDGMENTS ‐ ‐ ‐ ‐ ‐ ‐

2660 ‐ TECHNOLOGY SERVICES 1,024,995 1,006,523 1,014,703 1,171,428 1,171,428 1,171,428 9.00 100 ‐ Salaries 336,158 366,890 368,408 436,686 436,686 436,686 9.00

Page C‐47



13‐14

Budget

14‐15

Proposed

Budget

14‐15

Approved

Budget

14‐15

Adopted

Budget

14‐15

FTE



122 ‐ SUBSTITUTE CLASSIFIED 116 ‐ ‐ ‐ ‐ ‐

130 ‐ OTHER PAY 1,182 813 ‐ ‐ ‐ ‐

132 ‐ OVERTIME SALARIES 1,154 567 ‐ ‐ ‐ ‐

141 ‐ EXTRA OR EXT DUTY CONTR 750 ‐ ‐ ‐ ‐ ‐


212 ‐ PERS PICK‐UP 17,500 21,387 22,104 25,358 25,358 25,358

213 ‐ PERS/BOND 21,566 29,048 28,315 37,192 37,192 37,192


231 ‐ WORKER'S COMP 3,188 5,948 4,530 3,289 3,289 3,289


245 ‐ EMPLOYER PAID TSA ‐ ‐ ‐ 3,348 3,348 3,348

300 ‐ Purchased Services 285,672 282,209 262,333 302,333 302,333 302,333 316 ‐ DATA PROCESSING SERVICES 96,375 94,668 106,000 136,000 136,000 136,000


319 ‐ OTHER INSTRUCT/PROF/TECH 57,831 61,982 66,000 26,000 26,000 26,000


324 ‐ RENTALS ‐ 755 5,500 5,500 5,500 5,500


342 ‐ TRAVEL, OUT OF‐DISTRICT 367 642 1,500 1,500 1,500 1,500

351 ‐ TELEPHONE 86,559 87,760 40,000 90,000 90,000 90,000

353 ‐ POSTAGE 82 156 250 250 250 250





Page C‐48



13‐14

Budget

14‐15

Proposed

Budget

14‐15

Approved

Budget

14‐15

Adopted

Budget

14‐15

FTE

2690 ‐ OTHER SUPPORT SERVICES ‐ 36,776 36,776 36,776 0.50 100 ‐ Salaries ‐ 19,477 19,477 19,477 0.50 112 ‐ CLASSIFIED SALARIES ‐ 19,477 19,477 19,477 0.50

200 ‐ Benefits ‐ 17,299 17,299 17,299 211 ‐ PERS CONTRIBUTION ‐ 2,581 2,581 2,581

212 ‐ PERS PICK‐UP ‐ 1,123 1,123 1,123

213 ‐ PERS/BOND ‐ 1,647 1,647 1,647

220 ‐ FICA WITHHOLDING ‐ 1,432 1,432 1,432

231 ‐ WORKER'S COMP ‐ 151 151 151

240 ‐ HEALTH INSURANCE ‐ 10,365 10,365 10,365

2700 ‐ SUPPLEMENTAL RETIREMENT 427,414 408,051 436,176 433,259 433,259 433,259 100 ‐ Salaries 9,975 43,750 5,425 5,447 5,447 5,447 116 ‐ SUPP RETIREMENT STIPENDS 9,975 26,250 3,675 3,675 3,675 3,675

130 ‐ OTHER PAY ‐ 17,500 1,750 1,772 1,772 1,772

200 ‐ Benefits 417,687 364,301 430,751 427,813 427,813 427,813 211 ‐ PERS CONTRIBUTION ‐ ‐ ‐ 244 244 244

212 ‐ PERS PICK‐UP ‐ ‐ ‐ 106 106 106

213 ‐ PERS/BOND 2,435 ‐ ‐ 156 156 156

220 ‐ FICA WITHHOLDING 516 3,173 629 136 136 136

231 ‐ WORKER'S COMP 55 273 122 14 14 14


242 ‐ RETIREE VEBA (W/W 116) 39,678 55,664 37,000 22,366 22,366 22,366

300 ‐ Purchased Services (248) ‐ ‐ ‐ ‐ ‐ 389 ‐ OTHER PURCHASED SERVICES (248) ‐ ‐ ‐ ‐ ‐

5110 ‐ LONG TERM DEBT 1,324,133 325,175 275,000 264,698 264,698 264,698 600 ‐ Dues/Claims/Liab Ins 1,324,133 325,175 275,000 264,698 264,698 264,698 610 ‐ PRINCIPAL PAYMENTS 1,222,548 260,000 205,000 210,000 210,000 210,000

621 ‐ REGULAR INTEREST 69,551 65,175 70,000 54,698 54,698 54,698

622 ‐ BUS INTEREST 1,916 ‐ ‐ ‐ ‐ ‐

Page C‐49



13‐14

Budget

14‐15

Proposed

Budget

14‐15

Approved

Budget

14‐15

Adopted

Budget

14‐15

FTE

640 ‐ DUES AND FEES 30,118 ‐ ‐ ‐ ‐ ‐

5200 ‐ TRANSFER OF FUNDS 166,909 134,416 148,000 215,000 215,000 215,000 700 ‐ Transfers 166,909 134,416 148,000 215,000 215,000 215,000 710 ‐ FUND TRANSFERS 166,909 134,416 148,000 215,000 215,000 215,000

6100 ‐ OPERATING CONTINGENCY ‐ ‐ 114,114 250,000 250,000 250,000 800 ‐ Contingency and Reserves ‐ ‐ 114,114 250,000 250,000 250,000 810 ‐ CONTINGENCY ‐ ‐ 114,114 250,000 250,000 250,000

Grand Total 38,797,494 37,910,616 38,679,390 40,409,020 40,409,020 40,409,020 388.67

Page C‐50

Special Revenue Funds National accounting standards define special revenue funds as those with restricted revenues such as grants. Hood River County School District has the following Special Revenue Funds: 200 - Food Service Fund This fund accounts for the activities of the District’s food service program. Services include breakfast and lunch programs at schools across the district and supper programs at the four schools serving excel program students. The main source of funding is the federal subsidy from the U.S, Department of Agriculture which includes partial reimbursement of meals for eligible students and the value of federal commodities. 204 - Student Body Funds This fund accounts for the funds schools receive from students and parent groups for purposes such as special school projects, field trips and student activities. 205 – Community Education This fund accounts for the financial activities of the community education program operated by the district to provide community education and recreation programs and classes, before and after school child care and sports programs. 207 – Operational Reserve Fund This fund is shown for mandatory reporting purposes only as it became inactive at the end of 2012-13. 210 – Unemployment Reserve Fund This fund accounts for the financial activity of the District’s employer trust account with the State of Oregon Employment Department and the transfer from General Fund to pay the District’s quarterly unemployment tax liability. 212 – Bus Replacement Fund The amount received from the State School Fund payment related to depreciation on school buses is held in this fund until the buses are replaced. 220 – 299 – Grant Funds The district receives various grants from the federal and state government as well as local grants and donations. These monies are tracked by individual grant and budgeted in total for legal appropriation purposes.



2011‐12 2012‐13 2013‐14 2014‐15

FUND 200 FOOD SERVICE

RESOURCESR1000 Local Sources 324,569 320,729 400,000 400,000 400,000 400,000 ‐

R3000 State Sources 17,750 17,921 ‐ 18,500 18,500 18,500 18,500

R4000 Federal Sources 1,286,593 1,362,402 1,100,000 1,500,000 1,500,000 1,500,000 400,000

R5200 Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐ ‐

Subtotal Resources 1,628,912 1,701,052 1,500,000 1,918,500 1,918,500 1,918,500 418,500 R5400 Beginning Fund Balance 324,622 381,709 300,000 400,000 400,000 400,000 100,000

Total Resources 1,953,533 2,082,761 1,800,000 2,318,500 2,318,500 2,318,500 518,500

EXPENDITURES BY FUNCTION3000 Enterprise & Community Services

100 Salaries 448,271 456,184 441,442 441,591 441,591 441,591 149 20.1

200 Benefits 364,584 353,995 362,191 411,478 411,478 411,478 49,287

300 Purchased Services 6,446 2,385 ‐ 5,000 5,000 5,000 5,000

400 Supplies and Materials 749,619 698,192 996,367 1,355,431 1,355,431 1,355,431 359,064

500 Capital Outlay ‐ 111,165 ‐ 100,000 100,000 100,000 100,000

600 Other Objects 2,903 2,951 ‐ 5,000 5,000 5,000 5,000

Total Enterprise & Community Services 1,571,824 1,624,872 1,800,000 2,318,500 2,318,500 2,318,500 518,500 20.15200 Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐ ‐

Total Expenditures 1,571,824 1,624,872 1,800,000 2,318,500 2,318,500 2,318,500 518,500 Total Unappropriated Ending Fund Balance 381,709 457,889 ‐ ‐ ‐ ‐ ‐

Page C‐51



2011‐12 2012‐13 2013‐14 2014‐15

FUND 204 STUDENT BODY FUNDS

RESOURCESR1000 Local Sources 1,031,152 1,157,485 700,000 1,300,000 1,300,000 1,300,000 600,000


Subtotal Resources 1,031,152 1,157,485 700,000 1,300,000 1,300,000 1,300,000 600,000 R5400 Beginning Fund Balance 446,805 529,581 500,000 500,000 500,000 500,000 ‐

Total Resources 1,477,956 1,687,066 1,200,000 1,800,000 1,800,000 1,800,000 600,000

EXPENDITURES BY FUNCTION1000 Instruction

400 Supplies and Materials 948,375 1,200,265 1,200,000 1,800,000 1,800,000 1,800,000 600,000

Total Instruction 948,375 1,200,265 1,200,000 1,800,000 1,800,000 1,800,000 600,000 Total Expenditures 948,375 1,200,265 1,200,000 1,800,000 1,800,000 1,800,000 600,000

Total Unappropriated Ending Fund Balance 529,581 486,801 ‐ ‐ ‐ ‐ ‐

Page C‐52



2011‐12 2012‐13 2013‐14 2014‐15

FUND 205 COMMUNITY EDUCATION

RESOURCESR1000 Local Sources 712,491 751,757 1,210,000 1,260,000 1,260,000 1,260,000 50,000

R3000 State Sources 7,980 10,080 ‐ ‐ ‐ ‐ ‐

R5200 Interfund Transfers 18,909 34,416 ‐ ‐ ‐ ‐ ‐

Subtotal Resources 739,379 796,253 1,210,000 1,260,000 1,260,000 1,260,000 50,000R5400 Beginning Fund Balance 25,688 ‐ ‐ ‐ ‐ ‐ ‐

Total Resources 765,067 796,253 1,210,000 1,260,000 1,260,000 1,260,000 50,000


100 Salaries 141,805 127,790 367,028 89,507 89,507 89,507 (277,521) 2.0

200 Benefits 61,032 68,682 32,972 54,610 54,610 54,610 21,638

300 Purchased Services 2,584 2,555 ‐ ‐ ‐ ‐ ‐ 400 Supplies and Materials ‐ 7,289 ‐ ‐ ‐ ‐ ‐

Total Instruction 205,421 206,316 400,000 144,118 144,118 144,118 (255,882) 2.02000 Support Services ‐

300 Purchased Services 307 99 10,000 10,000 10,000 10,000 ‐

Total Support Services 307 99 10,000 10,000 10,000 10,000 ‐ 3000 Enterprise & Community Services

100 Salaries 148,525 170,998 ‐ 168,343 168,343 168,343 168,343 2.6

200 Benefits 81,537 88,159 ‐ 87,539 87,539 87,539 87,539

300 Purchased Services 244,363 250,689 ‐ ‐ ‐ ‐ ‐

400 Supplies and Materials 84,914 79,992 800,000 850,000 850,000 850,000 50,000

Total Enterprise & Community Services 559,339 589,837 800,000 1,105,882 1,105,882 1,105,882 305,882 2.6 Total Expenditures 765,067 796,253 1,210,000 1,260,000 1,260,000 1,260,000 50,000

Total Unappropriated Ending Fund Balance ‐ ‐ ‐ 0 0 0 0

Page C‐53



2011‐12 2012‐13 2013‐14 2014‐15

FUND 207 OPERATIONAL RESERVE

RESOURCESR5200 Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐ ‐

Subtotal Resources ‐ ‐ ‐ ‐ ‐ ‐ ‐ R5400 Beginning Fund Balance 500,000 500,000 ‐ ‐ ‐ ‐ ‐

Total Resources 500,000 500,000 ‐ ‐ ‐ ‐ ‐

EXPENDITURES BY FUNCTION1000 Instruction ‐ ‐ ‐ ‐ ‐ ‐ ‐

2000 Support Services ‐ ‐ ‐ ‐ ‐ ‐ ‐

5000 Interfund Transfers

700 Transfers ‐ 500,000 ‐ ‐ ‐ ‐ ‐

Total Interfund Transfers ‐ 500,000 ‐ ‐ ‐ ‐ ‐ Total Expenditures ‐ 500,000 ‐ ‐ ‐ ‐ ‐

Total Unappropriated Ending Fund Balance 500,000 ‐ ‐ ‐ ‐ ‐ ‐

Page C‐54



2011‐12 2012‐13 2013‐14 2014‐15

FUND 210 UNEMPLOYMENT RESERVE

RESOURCESR5200 Interfund Transfers ‐ ‐ ‐ 65,000 65,000 65,000 65,000

Subtotal Resources ‐ ‐ ‐ 65,000 65,000 65,000 65,000 R5400 Beginning Fund Balance 165,917 142,246 100,000 60,000 60,000 60,000 (40,000)

Total Resources 165,917 142,246 100,000 125,000 125,000 125,000 25,000

EXPENDITURES BY FUNCTION1000 Instruction ‐ ‐ ‐ ‐ ‐ ‐ ‐

2000 Support Services

200 Benefits 23,671 87,404 100,000 125,000 125,000 125,000 25,000

Total Support Services 23,671 87,404 100,000 125,000 125,000 125,000 25,000 ######

5000 Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐ ‐

Total Expenditures 23,671 87,404 100,000 125,000 125,000 125,000 25,000 Total Unappropriated Ending Fund Balance 142,246 54,842 ‐ ‐ ‐ ‐ ‐

Page C‐55



2011‐12 2012‐13 2013‐14 2014‐15

FUND 212 BUS REPLACEMENT

RESOURCESR1000 Local Sources ‐ ‐ 104,000 ‐ ‐ ‐ (104,000)

R5200 Interfund Transfers 148,000 100,000 148,000 150,000 150,000 150,000 2,000

R5305 Sale Of Equipment 3,500 ‐ ‐ ‐ ‐ ‐ ‐

Subtotal Resources 151,500 100,000 252,000 150,000 150,000 150,000 (102,000) R5400 Beginning Fund Balance 136,580 48,117 8,000 8,257 8,257 8,257 257

Total Resources 288,080 148,117 260,000 158,257 158,257 158,257 (101,743)

EXPENDITURES BY FUNCTION2000 Support Services

500 Capital Outlay 239,963 139,745 260,000 120,695 120,695 120,695 (139,305)

Support Services 239,963 139,745 260,000 120,695 120,695 120,695 (139,305)


Total Expenditures 239,963 139,745 260,000 120,695 120,695 120,695 (139,305) Total Unappropriated Ending Fund Balance 48,117 8,372 0 37,562 37,562 37,562 37,562

Page C‐56



2011‐12 2012‐13 2013‐14 2014‐15

FUNDS 220‐299 GRANT FUNDS TOTAL

RESOURCESR1000 Local Sources 556,215 569,091 ‐ 600,000 600,000 600,000 600,000

R2000 Intermediate Sources 756,912 771,548 765,694 800,000 800,000 800,000 34,306

R3000 State Sources ‐ 1,485 ‐ ‐ ‐ ‐ ‐

R4000 Federal Sources 2,268,929 2,151,138 4,407,910 4,000,000 4,000,000 4,000,000 (407,910)

R5200 Interfund Transfers ‐ 69,250 77,908 100,000 100,000 100,000 22,092

Subtotal Resources 3,582,057 3,562,512 5,251,512 5,500,000 5,500,000 5,500,000 248,488 R5400 Beginning Fund Balance 920,962 641,456 500,000 500,000 500,000 500,000 ‐

Total Resources 4,503,018 4,203,968 5,751,512 6,000,000 6,000,000 6,000,000 248,488


100 Salaries 1,536,893 1,569,289 1,793,162 1,870,634 1,870,634 1,870,634 77,472 23.2

200 Benefits 785,663 845,692 750,731 783,166 783,166 783,166 32,435

300 Purchased Services 62,060 108,102 212,796 221,990 221,990 221,990 9,194


500 Capital Outlay 32,123 42,339 230,357 240,308 240,308 240,308 9,951

600 Other Goods and Services ‐ 152 ‐ ‐ ‐ ‐ ‐

Total Instruction 2,546,993 2,692,614 3,870,206 4,037,414 4,037,414 4,037,414 167,208 23.2 2000 Support Services

100 Salaries 599,993 515,376 969,664 1,011,558 1,011,558 1,011,558 41,894 5.1

200 Benefits 278,057 263,408 162,324 169,337 169,337 169,337 7,013



500 Capital Outlay 4,832 ‐ ‐ ‐ ‐ ‐ ‐

600 Other Goods and Services 33,133 91,969 119,571 124,737 124,737 124,737 5,166

Total Support Services 1,154,824 1,096,558 1,522,527 1,588,306 1,588,306 1,588,306 65,779 5.1

Page C‐57



2011‐12 2012‐13 2013‐14 2014‐15

3000 Enterprise & Community Services100 Salaries 11,403 9,875 114,185 119,118 119,118 119,118 4,933 0.1

200 Benefits 5,271 3,801 8,148 8,500 8,500 8,500 352

300 Purchased Services 6,978 7,256 17,756 18,523 18,523 18,523 767

400 Supplies and Materials 20,189 22,983 40,782 28,139 28,139 28,139 (12,643)

Total Enterprise & Community Services 43,841 43,915 180,871 174,280 174,280 174,280 (6,591) 0.1 4000 Facilities Acquisition & Construct

300 Purchased Services 85 ‐ ‐ ‐ ‐ ‐ ‐

500 Capital Outlay 115,818 ‐ 100,000 100,000 100,000 100,000 ‐

Total Facilities Acquisition & Construct 115,903 ‐ 100,000 100,000 100,000 100,000 ‐ 5200 Interfund Transfers ‐ 69,250 77,908 100,000 100,000 100,000 22,092

Total Expenditures 3,861,562 3,902,336 5,751,512 6,000,000 6,000,000 6,000,000 248,488Total Unappropriated Ending Fund Balance 641,456 301,632 ‐ ‐ ‐ ‐ 0

Page C‐58

Debt Service Fund This fund accounts for voter approved General Obligation bonds debt service. The main source of funding comes from property taxes that are levied outside the Oregon property tax limits.



2011‐12 2012‐13 2013‐14 2014‐15

FUND 300 DEBT SERVICE

RESOURCESR1000 Local Sources 3,351,540 3,638,290 3,511,625 3,584,205 3,584,205 3,584,205 72,580


Subtotal Resources 3,351,540 3,638,290 3,511,625 3,584,205 3,584,205 3,584,205 72,580 R5400 Beginning Fund Balance 188,617 149,220 100,000 123,645 123,645 123,645 23,645

Total Resources 3,540,157 3,787,510 3,611,625 3,707,850 3,707,850 3,707,850 96,225

EXPENDITURES BY FUNCTION5000 Debt Service

610 Principal Payments 2,440,000 2,610,000 2,805,000 3,005,000 3,005,000 3,005,000 200,000

620 Regular Interest 950,937 879,634 796,625 702,850 702,850 702,850 (93,775)

640 Dues and Fees ‐ ‐ 10,000 ‐ ‐ ‐ (10,000)

Total Debt Service 3,390,937 3,489,634 3,611,625 3,707,850 3,707,850 3,707,850 96,225


Total Expenditures 3,390,937 3,489,634 3,611,625 3,707,850 3,707,850 3,707,850 96,225 Total Unappropriated Ending Fund Balance 149,220 297,876 ‐ ‐ ‐ ‐ ‐

Page C‐59

Hood River County School District2014‐15 Schedule of General Obligation Bond and Interest Redemption Requirements

Principal Interest Principal Interest Fiscal Yr Due 6/15 Due 12/15 & 6/15 Due 6/15 Due 12/15 & 6/15 Principal Interest2014‐15 930,000 60,950 2,075,000 641,900 3,005,000 702,850

2015‐16 985,000 33,050 2,235,000 569,275 3,220,000 602,325

2016‐17 ‐ ‐ 1,280,000 479,875 1,280,000 479,875

2017‐18 ‐ ‐ 1,390,000 425,675 1,390,000 425,675

2018‐19 ‐ ‐ 1,500,000 370,075 1,500,000 370,075

2019‐20 ‐ ‐ 1,615,000 310,075 1,615,000 310,075

2020‐21 ‐ ‐ 1,735,000 245,475 1,735,000 245,475

2021‐22 ‐ ‐ 1,885,000 158,725 1,885,000 158,725

2022‐23 ‐ ‐ 2,020,000 83,325 2,020,000 83,325

1,915,000 94,000 15,735,000 3,284,400 17,650,000 3,378,400

TotalsGO Bonds Issued 2010 GO Bonds Issued 2008

Page C‐60

Capital Construction Fund This fund accounts for construction projects from the Capital Construction Bond Fund (400), the Construction Excise Tax fund (401), Energy Projects Fund (402), and the Property Fund (403). Each of these programs is accounted for separately, and budgeted together for legal appropriation requirements.



2011‐12 2012‐13 2013‐14 2014‐15

FUND 4XX CAPITAL CONSTRUCTION AND IMPROVEMENTS FUNDS TOTAL

RESOURCESR1000 Local Sources 460,067 253,887 400,000 450,322 450,322 450,322 50,322

R5000 Other Sources 20,000 725,373 ‐ ‐ ‐ ‐ ‐


Subtotal Resources 480,067 979,260 400,000 450,322 450,322 450,322 50,322 R5400 Beginning Fund Balance 1,063,334 536,736 1,000,000 1,359,725 1,359,725 1,359,725 359,725

Total Resources 1,543,401 1,515,996 1,400,000 1,810,047 1,810,047 1,810,047 410,047

EXPENDITURES BY FUNCTION4000 Facilities Acquisition & Construction

100 Salaries 58,822 37,491 75,459 114,395 114,395 114,395 38,936 0.9

200 Benefits 24,280 21,110 55,470 ‐ ‐ ‐ (55,470)


400 Supplies and Materials 39,601 ‐ ‐ ‐ ‐ ‐ ‐

500 Capital Outlay 874,071 ‐ 1,267,419 990,279 990,279 990,279 (277,140)

600 Other Goods and Services 182 120 ‐ ‐ ‐ ‐ ‐

Total Facilities Acquisition & Construct 1,006,665 65,322 1,400,000 1,404,674 1,404,674 1,404,674 4,674 0.9 5200 Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐ ‐

Total Expenditures 1,006,665 65,322 1,400,000 1,404,674 1,404,674 1,404,674 4,674 Total Unappropriated Ending Fund Balance 536,736 1,450,674 ‐ 405,373 405,373 405,373 405,373

Page C‐61



2011‐12 2012‐13 2013‐14 2014‐15

SUMMARY OF INTERFUND TRANSFERSR5200 Interfund Transfers In

TT 205 Community Ed from 100 GF ‐ ‐ ‐ ‐ ‐

TT 210 Unemployment from 100 GF ‐ 65,000 65,000 65,000 65,000

TT 212 Bus Replacement from 100 GF 148,000 150,000 150,000 150,000 2,000

TT 220‐299 Grants from 220‐299 Grants 77,908 100,000 100,000 100,000 22,092

TOTAL 225,908 315,000 315,000 315,000 89,092

5200 Interfund Transfers Out

TF 100 GF to 205 Community Ed ‐ ‐ ‐ ‐ ‐

TF 100 GF to 210 Unemployment ‐ 65,000 65,000 65,000 65,000

TF 100 GF to 212 Bus Replacement 148,000 150,000 150,000 150,000 2,000

TF 220‐299 Grants to 220‐299 Grants 77,908 100,000 100,000 100,000 22,092

TOTAL 225,908 315,000 315,000 315,000 89,092 NET INTERFUND TRANSFERS ‐ ‐ ‐ ‐ ‐

Page C‐62

Supplemental Information

State

Year Limit Imposed Collected Equalization Grant Ratio of Equalization Grant to Tax Collected

Approved by the voters in November 2004 for three years at a rate of up to $1.50 per $1,000.

05‐06 $1.50 $1.00 956,840 384,069 40.1%

06‐07 $1.50 $0.75 867,516 346,517 39.9%

07‐08 $1.50 $1.25 1,552,486 558,472 36.0%

Approved by the voters in May 2008 for five years at a rate of up to $1.25 per $1,000. (57.6% Yes)

08‐09 $1.25 $0.57 795,135 289,327 36.4%

09‐10 $1.25 $1.25 1,707,509 621,314 36.4%

10‐11 $1.25 $1.25 1,751,647 642,042 36.7%

11‐12 $1.25 $1.25 1,767,139 634,463 35.9%

12‐13 $1.25 $1.25 1,888,661 597,939 31.7%

Approved by the voters in November 2012 for five years at a rate of up to $1.25 per $1,000.

13‐14 $1.25 $1.25 1,740,630 522,987 30.0% Estimated

14‐15 $1.25 $1.25

15‐16 $1.25

16‐17 $1.25

17‐18 $1.25


Summary of Local Option Votes, Amounts Imposed, & Yields

Local Option Historical Recap Page D-1

1

Hood River County School District’s

2020 VISION

MISSION: Excellence, Every Student, Every Day

VISION FOR THE FUTURE: Every student graduates with the knowledge and courage to learn, serve, and pursue their dreams.

KEY INDICATORS

• K-‐12 Attendance • 3rd Grade Literacy • 5th Grade Math • 8th Grade Math and Literacy • 9th Grade Credits Earned • 9 College Credits Earned by Graduation • 4-‐year Graduation Rate • 5-‐year Completion Rate • Post-‐Secondary School/Program Enrollment

D-2

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COLLECTIVE COMMITMENTS

Every Hood River County School District student will demonstrate positive academic and social growth when all staff members work collaboratively to:

• ensure all students are safe, known and accepted; • establish high expectations for achievement and personal growth for each student; • identify, teach and assess student learning targets aligned to the Common Core State Standards; • utilize research-‐based best practices for designing and delivering instruction; • identify, intervene, and monitor the progress of struggling students early, with great intensity, and for as long as it takes; • engage our diverse and committed community as partners in ensuring equity & excellence in student learning and growth; and, • explicitly target human and fiscal resources toward achieving these commitments.

COLLECTIVE

COMMITMENTS STRATEGIES 2014-‐15 MEASUREMENTS 2020 MEASUREMENTS

1. ENSURE STUDENTS ARE SAFE, KNOWN AND ACCEPTED

A. Implement School-‐wide Positive Behavior Support (PBS).

B. Pro-‐social skills, including a focus on decreasing bullying and illicit substance use, will be taught and reinforced.

C. Staff in every school will be trained in Collaborative Problem Solving (CPS) to assist students needing intensive behavior and emotional support.

D. Ensure prevention and crisis response systems are effective, practiced, and always improving.

I. By June 2015, at least 4 schools will achieve an 80% on School-‐wide PBS Evaluation Tool (SET).

II. By June 2015, the number office discipline referrals for bullying/harassment will decrease by 10%, from 150 in 2012-‐13 to 135.

III. By June 2015, on the Student Wellness Survey, the percentage of 11th graders who report using an illicit drugs in the past 30 days will decrease from 19.9 % in 2012 to 18%.

IV. By June 2015, the percent of students chronically absent will decrease from 20% in 2012-‐13 to 16%.

V. By June 2015, on the Student Wellness Survey, the percentage of 8th graders who report not going to school because they felt unsafe will decrease from 8% in 2012 to 7%.

VI. By June 2015, on the Student Wellness Survey, the percentage of 11th graders who report not going to school because they felt

I. By June 2020, all HRCSD schools will achieve an 80% on the School-‐wide PBS Evaluation Tool (SET).

II. By June 2020, the number of office discipline referrals for bullying/harassment will decrease by 30%, from 150 in 2012-‐13 to 105.

III. By June 2020, on the Student Wellness Survey, the percentage of 11th graders who report using drugs or alcohol in the past 30 days will decrease by 20% from 19.9% in 2012 to 15.9%.

IV. By June 2020, the percent of students chronically absent will decrease from 20% in 2012-‐13 to 10%.

V. By June 2020, on the Student Wellness Survey, the percentage of 8th graders who report not going to school because they felt unsafe will decrease from 8% in 2012 to 5%.

VI. By June 2020, on the Student Wellness Survey, the percentage of 11th graders who report not going to school because they felt

D-3

3

unsafe will decrease from 3.1% in 2012 to 3%.

VII. By June 2015, the district dropout rate will decrease from 3% in 2012-‐13 to 1.9%.

unsafe will decrease from 3.1% in 2012 to 2%.

VII. By June 2020, the district dropout rate will decrease from 3% in 2012-‐13 to 1.25%.

2. ESTABLISH HIGH EXPECTATIONS FOR ACHIEVEMENT AND PERSONAL GROWTH FOR EACH STUDENT

A. Collaboratively refine and implement a meaningful, growth-‐oriented professional evaluation system for all licensed staff members.

B. Establish a culture of college and career in all schools.

C. Implement the AVID (Advancement Via Individual Determination) program to ensure students, regardless of their race or economic background, are prepared for college and career.

D. Increase the opportunities for all students to earn college credit while in high school.

I. By June 2015, 100% of the licensed staff will set and monitor measurable, attainable and meaningful student growth goals.

II. By June 2015, the percent of all students earning 9 or more credits eligible for transfer to college will increase from ___ in 2012-‐13 to ___%.

III. By June 2015, the percent of 9th graders earning at least 6.5 credits will increase from 85.6% in 2012-‐13 to 88%.

IV. By June 2015, the percent of all HRCSD 7th grade Hispanic students meeting or exceeding the Oregon Statewide Assessment in math and literacy will exceed the Oregon state average.

I. By June 2020 100% of the licensed staff will set and monitor measurable, attainable and meaningful student growth goals.

II. By June 2020, the percent of all students earning 9 or more credits eligible for transfer to college will increase from ___ in 2012-‐13 to ___%.

III. By June 2020, the percent of 9th graders earning at least 6.5 credits will increase from 85.6% in 2012-‐13 to 91%.

IV. By June 2020, the percent of all HRCSD 7th grade Hispanic students meeting or exceeding the Oregon Statewide Assessment in math and literacy will exceed the Oregon state average by 10%.

3. IDENTIFY, TEACH, AND ASSESS STUDENT LEARNING TARGETS ALIGNED TO STATE STANDARDS

A. Every licensed staff member will work collaboratively in Professional Learning Communities (PLC) to align curriculum, instruction and assessment practices to agreed-‐upon priority standards.

B. Implement curriculum renewal processes on the state-‐approved adoption schedule and identify district-‐wide priority standards, instructional strategies, professional development needs, and common assessments.

C. Develop clearly articulated curriculum maps in core content areas that communicate what students should know and be able to do at each grade level.

I. By June 2015, the percent of all HRCSD students meeting or exceeding Oregon Statewide Assessment in reading will exceed the Oregon state average.

II. By June 2015, the percent of all HRCSD students meeting or exceeding Oregon Statewide Assessment in math will exceed the Oregon state average.

III. By June 2015, the percent of all HRCSD students meeting or exceeding Oregon Statewide Assessment in science will exceed the Oregon state average.

IV. By June 2015, the four-‐year cohort graduation rate at HRVHS will improve from 81.35% in 2012-‐13 to 83%.

I. By June 2020, the percent of all HRCSD students meeting or exceeding the Oregon Statewide Assessment in reading will exceed the Oregon state average by 10%.

II. By June 2020, the percent of all HRCSD students meeting or exceeding the Oregon Statewide Assessment in math will exceed the Oregon state average by 10%.

III. By June 2020, the percent of all HRCSD students meeting or exceeding the Oregon Statewide Assessment in science will exceed the Oregon state average by 10%.

IV. By June 2020, the four-‐year cohort graduation rate at HRVHS will improve from 81.35% in 2012-‐13 to 87%.

4. UTILIZE RESEARCH-‐BASED BEST PRACTICES FOR DESIGNING AND DELIVERING INSTRUCTION

A. Ensure K-‐5 teachers are supported to implement a research-‐based core curriculum with fidelity in reading and math.

B. Every licensed staff member will work collaboratively in Professional Learning Communities (PLC) to identify and share

I. By June 2015, the percent of all HRCSD 3rd graders meeting or exceeding the Oregon Statewide Assessment in reading will exceed the Oregon state average.

II. By June 2015, the percent of all HRCSD 3rd grade Hispanic students meeting or exceeding the Oregon Statewide Assessment

I. By June 2020, the percent of all HRCSD 3rd graders meeting or exceeding the Oregon Statewide Assessment in reading will exceed the Oregon state average by 10%.

II. By June 2020, the percent of all HRCSD 3rd grade Hispanic students meeting or exceeding the Oregon Statewide Assessment in reading

D-4

4

best instructional practices. C. Evidence of sheltered instruction and

language development will be evident across all classrooms.

D. Implement and scale up K-‐12 Spanish language immersion programming.

E. Implement and scale up integrated Science, Technology, Engineering, Arts, and Math programming (STEAM).

in reading will exceed the Oregon state average.

III. By June 2015, the percent of English learners in HRCSD moving up at least one level on the Oregon English Language Proficiency Assessment (ELPA) will exceed the Oregon state average.

IV. By June 2015, at least one section of kindergarten at one elementary school will be taught primarily in Spanish.

V. By June 2015, the percent of all HRCSD 8th graders meeting or exceeding the Oregon Statewide Assessment in math and science will exceed the Oregon state average.

will exceed the Oregon state average by 10%. III. By June 2020, 75% percent of English learners

in HRCSD will move up at least one level on the Oregon English Language Proficiency Assessment (ELPA).

IV. By June 2020, at least one section of K-‐5 at one elementary school and one core content class in 6th and 7th grades will be taught primarily in Spanish.

V. By June 2020, the percent of all HRCSD 8th graders meeting or exceeding the Oregon Statewide Assessment in math and science will exceed the Oregon state average by 10%.

5. IDENTIFY, INTERVENE AND MONITOR THE PROGRESS OF STRUGGLING STUDENTS EARLY, WITH GREAT INTENSITY, AND FOR AS LONG AS IT TAKES

A. Every licensed staff member will collaboratively develop and use formative and interim assessments in Professional Learning Communities (PLC) to identify and monitor individual student progress.

B. Each school will implement a data-‐driven Response to Intervention (RTI) system. a. All students will be regularly and

efficiently screened to ensure they are on target for grade-‐level expectations in literacy and math.

b. Students below benchmark will receive additional, research-‐based interventions.

c. Below benchmark student’s progress will be monitored regularly.

d. Interventions will be intensified based district-‐wide decision-‐rules.

e. RTI/PBIS teams will meet to review student progress and make decisions using student growth data.

I. By June 2015, teachers will have access to professional development opportunities to develop standards-‐based common formative assessments in PLCs.

II. By June 2015, data systems and processes will be developed and coached to help teachers efficiently use academic and behavioral data in team decision-‐making.

III. By December of 2015, the percent of students eligible for special education services will decrease from 13.65% in 2013-‐14 to 13%.

I. By June 2020, teachers will have access to a shared bank of HRCSD developed standards-‐based common formative assessments.

II. By June 2020, PLC and RTI teams will have sufficient coaching and efficient access to student-‐level and group-‐level data and use common decision-‐rules for program decisions to each student.

III. By December 2019, the percent of students eligible for special education services will decrease from 13.65% in 2013-‐14 to 11%.

6. ENGAGE OUR DIVERSE AND COMMITTED COMMUNITY AS PARTNERS IN ENSURING EQUITY &

A. Ensure a robust, culturally and linguistically sensitive communications program exists throughout the school district.

B. Seek out and listen to multiple perspectives from a wide-‐range of

I. By June 2014, the achievement gap in reading between our White students and our students of color will be gauged and reported on the new Oregon Statewide Assessment.

II. By June 2014, the achievement gap in math

I. By June 2020, the achievement gap identified in 2014-‐15 in reading between our White students and our students of color will decrease by 20% as measured by the Oregon Statewide Assessment.

II. By June 2020, the achievement gap identified

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EXCELLENCE IN STUDENT LEARNING AND GROWTH

diverse community members in decision-‐making.

C. Implement an annual Continuous Improvement Process at each school that engages all stakeholders, utilizes disaggregated outcome data, and sets ambitious targets aligned to the 2020 Vision.

D. Ensure equitable access to schools’ arts, athletics, and other extra-‐curricular programs.

E. Increase access to, and usage of, health and mental health services for our students and families.

between our White students and our students of color will be gauged and reported on the new Oregon Statewide Assessment.

III. By June 2015, data will be collected and reported measuring the demographic make-‐up of students participating in extra-‐curricular activities.

IV. By June 2015, data will be collected and reported measuring the demographic make-‐up of parent committee/activities participation.

V. By June 2014, usage rates in county health clinics located in our schools will be collected and reported.

in 2014-‐15 in math between our White students and our students of color will decrease by 20% as measured by the Oregon Statewide Assessment.

III. By June 2020, the demographic make-‐up of students participating in extra-‐curricular activities will approximate our student body demographics.

IV. By June 2020, the demographic make-‐up of parent committee/activities participation will approximate our student body demographics.

V. Usage rates in county health clinics located in our schools will increase by 20% over 2014 levels.

7. TARGET HUMAN AND FISCAL RESOURCES TOWARD ACHIEVING THESE COMMITMENTS

A. Align resources to our shared commitments in this Vision for 2020.

B. Increase grant funding and other creative investments to support this Vision for 2020.

C. Find efficiencies and prioritize resources to protect class sizes, especially at the primary level.

D. Prioritize resources toward programs that are intentionally designed to ensure equity and close the achievement gap.

E. Effectively monitor all district funds and be accountable to the community for their use.

F. Engage stakeholders in annual budget decisions.

G. Ensure all facilities are maintained in a manner that supports student learning and safety for all.

I. By June 2014, the adopted budget will reflect the Vision for 2020.

II. By September 2015, average class size in grades K-‐3 will be reduced compared to 2013-‐14 levels.

III. By June 2015, the district will receive an “unmodified opinion” from external auditors.

IV. By June 2014, the administration will have met informally and formally with all employee groups and in a variety of community-‐based forums to solicit feedback for budget and program planning.

V. By June 2014, the school board will be presented with progress being made towards developing a long-‐range facilities and capital improvements plan.

I. By June 2020, the adopted budget will reflect the Vision for 2020.

II. By June 2020, class size data will be tracked in public Board Meetings and the adopted budget will reflect the district’s desire to continually focus on decreasing class sizes.

III. By June 2020, the district will receive an “unmodified opinion” for the 6th year in row.

IV. By June 2014, the administration will have met informally and formally with all employee groups and in a variety of community-‐based forums to solicit feedback for budget and program planning.

V. By June 2020, the district will have effectively reported progress of successful capital improvements.

D-6

OREGONREPORT CARD

201213

Hood River County SD1011 Eugene StHood River, OR 970311415, (541) 3862511http://www.hoodriver.k12.or.us

SUPERINTENDENT Dan Goldman For more report card measuresincluding detailed demographic

information visitwww.ode.state.or.us/go/reportcard

FROM THE DISTRICT SUPERINTENDENTDear Parents and Community Members,

You can be proud of your Hood River County schools. As thisOregon Report Card indicates, your children are receiving anexceptional education from exceptional educators. As your newSuperintendent, I am impressed with the progress our educatorshave made together in delivering a quality education to yourchildren. I am also impressed by the sense of togetherness andoptimism within our community and can assure you our schoolsare full of people that care deeply about your children. The futureof our community is in the hands of the educators and parents whodevelop the next generation of thinkers and doers. Together, I’mconfident that each of our students has a brighter future becauseof our collective efforts.

In reviewing this Report Card, you will see our students achievehigher levels of academic growth and graduate more studentsprepared for postsecondary success than most others in the state

of Oregon. While affirming, we are committed toimprovement. Together, our community will ensure everystudent in our district achieves their greatest potential.

Thank you,

Superintendent | Dan Goldman

DISTRICT PROFILE

ENROLLMENT

Totalenrollment

201213Change fromprevious year

Students attending90% or more ofenrolled days

Grades K 3 1,166 +2.8% 82%

Grades 4 5 578 10.9% 89%

Grades 6 8 1,010 +2.1% 87%

Grades 9 12 1,253 +3.2% 69%

STUDENT MOBILITY 201213 Previous threeyear average

Students transferring:Into district 3.0% 3.2%Out of district 4.8% 5.1%

SELECT DEMOGRAPHICS

201213Grades

K 3Grades

4 5Grades

6 8Grades9 12

English Learners 38% 40% 37% 35%Economically disadvantaged 64% 60% 61% 58%Students with disabilities 17% 15% 16% 13%Number of differentlanguages spoken

3 3 3 3

Note: a ‘*’ is displayed when the data must be suppressed to protect student confidentiality.

STUDENT WELLNESS POLICYThe HRCSD is committed to creating a safe, healthyenvironment where students learn and practice developingtheir nutritional and physical health habits supported bydistrict staff at every level. The district's program is incompliance with state and federal requirements.

CLASS SIZE

Averageclass size201213

Change fromprevious year

Grades K 3 23.7 1.0

Grades 4 5 26.0 0.2

TEACHER PROFICIENCY 201213

Percentage of highly qualified teachers(as defined by the federal government)

96.70%

RACIAL EQUITY IN HIRINGThe Hood River County District is committed to developing astrategy and program to hire a more diverse workforce whichreflects the diversity of its student population.

D-7

OREGONREPORT CARD

201213




DISTRICT PROFILE (CONTINUED)

White 49%

Native Hawaiian/Pacific Islander <1%

Black/African American 1%

American Indian/Alaska Native 1%

Asian 1%

MultiRacial 2%

Hispanic/Latino 46%

GRADES K 3 STUDENTS

Native Hawaiian/Pacific Islander 1%

Asian 5%

Hispanic/Latino 5%

White 89%

GRADES K 3 STAFF

White 48%


Black/African American <1%

American Indian/Alaska Native <1%

Asian 2%

MultiRacial 2%

Hispanic/Latino 47%

GRADES 9 12 STUDENTS



Asian 3%

Hispanic/Latino 3%

White 92%

GRADES 9 12 STAFF

White 51%



MultiRacial 1%


Asian 2%

Hispanic/Latino 45%

GRADES 4 5 STUDENTS


Asian 4%

Hispanic/Latino 4%

White 91%

GRADES 4 5 STAFF

White 50%




Asian 1%

MultiRacial 1%

Hispanic/Latino 46%

GRADES 6 8 STUDENTS


Hispanic/Latino 3%

Asian 4%

White 90%

GRADES 6 8 STAFF

PER PUPIL SPENDING 201213 201112 201011 200910 200809

District $11,654 $10,919 $10,921 $10,574 $11,107State $9,903 $9,366 $9,363 $9,275 $9,392

Oregon’s quality education model (QEM) suggests adequate per pupil funding should be $11,970 in201213. (Statewide average) 201213 data reflects budgeted not actual.

FUNDING SOURCES District funding derived from the below sourcesLocal taxes and fees 35%State funds 56%Federal funds 9%

SEISMIC SAFETY RATINGFor a detailed report for each school, please visit:www.oregongeology.com/sub/projects/rvs/county/countysites.htm

EXPULSIONS & SUSPENSIONS Expulsions SuspensionsTotal Students 17 236American Indian/Alaska Native * *Asian * *Black/African American * *Hispanic/Latino 11 120Native Hawaiian/Pacific Islander * *White 6 109MultiRacial * *

Note: a ‘*’ is displayed when the data must be suppressed to protect student confidentiality.D-8

OREGONREPORT CARD

201213




PROGRESS ARE STUDENTS MAKING ADEQUATE GAINS OVER TIME?Students in the district meeting or exceeding state standards on examsDid at least 95% of students in this district take state exams?Participation rate criteria are in place to ensure schools test as many eligible students as possible

Yes No

DISTRICTPERFORMANCE

District Performance (%)200910 201011 201112

DistrictPerformance (%)

201213

OregonPerformance (%)

201213

LikeDistrictAverage (%)

201213Reading Did not meet Met Exceeded

Students in grades 3 5 79.8 31.248.620.2

80.7 30.749.919.3

69.6 27.342.330.4

67.3 28.039.432.7

71.0 28.542.429.0

61.4 20.141.338.6


81.2 32.548.718.8

74.8 26.048.925.2

73.5 25.947.526.5

69.1 20.848.330.9

61.6 16.145.638.4

Students in grade 11 70.1 24.145.929.9

83.8 24.259.616.2

88.2 19.069.311.8

86.2 20.465.813.8

85.7 21.264.514.3

83.3 13.969.516.7

Note new cut scores in 201112.

Mathematics Did not meet Met Exceeded


66.7 29.737.133.3

67.6 30.637.032.4

67.8 33.634.232.2

62.1 27.834.337.9

53.4 20.732.746.6


64.7 20.644.135.3

66.2 19.946.333.8

64.2 22.042.235.8

62.1 20.341.737.9

59.4 18.341.140.6


67.3 14.952.432.7

68.6 6.362.431.4

77.4 5.671.822.6

70.1 7.562.629.9

68.3 3.564.831.7


Writing Did not meet Met Exceeded


63.5 9.054.536.5

72.9 8.364.727.1

68.7 5.363.431.3

61.0 6.454.639.0

55.3 4.251.144.7

Science Did not meet Met Exceeded


78.9 26.752.221.1

69.1 16.252.930.9

68.0 18.449.732.0

68.1 16.052.131.9

55.1 10.244.944.9

Students in grade 871.2 16.8

54.428.8

73.7 24.149.626.3

60.1 10.749.439.9

63.7 14.449.336.3

67.1 13.553.632.9

61.9 11.550.538.1


62.4 24.338.037.6

57.1 22.834.342.9

52.5 10.941.547.5

64.2 13.450.835.8

57.2 9.248.042.8


Visit www.ode.state.or.us/go/data for additional state exam results. Note: a ‘*’ is displayed when data are unavailable or to protectstudent confidentiality.

D-9

OREGONREPORT CARD

201213




OUTCOMES WHAT ARE STUDENTS ACHIEVING IN HIGH SCHOOL?District

Performance (%)200910 201011 201112


201213


201213


201213

COLLEGEANDCAREERREADINESS

Students preparing for college and careers.Freshmen on track to graduate within 4 years * 93.6 91.3 93.2 * *Students taking SAT 38.1 45.9 38.9 49.3 34.2 28.3


200809 200910 201011


201112


201112


201112

GRADUATIONRATE

Students graduating with a regular diploma within four years of entering high school.Overall graduation rate 76.2 78.7 83.9 75.2 68.4 67.4

COMPLETIONRATE

Students receiving a regular, modified, extended, or adult high school diploma or completing a GED within fiveyears of entering high school.Overall completion rate NA 84.5 88.7 88.7 80.5 72.8

DROPOUTRATE

Students who dropped out during the school year and did not reenroll.Overall dropout rate 2.8 2.4 1.1 2.1 3.4 3.4


200708 200809 200910


201011


201011


201011

CONTINUINGEDUCATION

Students continuing their education after high school.Students who enrolled in a community college or fouryearschool within 16 months of graduation

NA 65.0 65.6 58.3 61.1 57.6

Note: a ‘*’ is displayed when the data must be suppressed to protect student confidentiality.

STUDENTGROUPOUTCOMES

DistrictPerformance

(%)

OregonPerformance

(%)

DistrictCompared toOR Average

DistrictPerformance

(%)

OregonPerformance

(%)


DistrictPerformance

(%)

OregonPerformance

(%)


All StudentsOn TrackGraduationCompletionDropout

93.2 75.2 68.4 +6.888.7 80.5 +8.22.1 3.4 1.3

American Indian/Alaska NativeOn TrackGraduationCompletionDropout

* 0.0 50.8 50.8

100.0 65.6 +34.40.0 7.7 7.7

Native Hawaiian/Pacific IslanderOn TrackGraduationCompletionDropout

* 66.2 82.4

0.0 3.8 3.8Economically DisadvantagedOn TrackGraduationCompletionDropout

89.7 68.4 61.1 +7.385.3 76.7 +8.62.0 3.0 1.0

AsianOn TrackGraduationCompletionDropout

>95 100.0 80.7 +19.3100.0 85.9 +14.10.0 0.9 0.9

WhiteOn TrackGraduationCompletionDropout

>95 81.8 71.2 +10.691.7 83.2 +8.51.4 3.0 1.6

English LearnersOn TrackGraduationCompletionDropout

68.2 62.0 49.2 +12.879.0 64.1 +14.94.4 5.1 0.7

Black/African AmericanOn TrackGraduationCompletionDropout

* 0.0 53.3 53.3

100.0 70.5 +29.5100.0 5.9 +94.1

FemaleOn TrackGraduationCompletionDropout

93.6 82.2 72.9 +9.394.3 83.3 +11.01.4 2.8 1.4

Students with DisabilitiesOn TrackGraduationCompletionDropout

76.7 40.0 38.2 +1.871.8 65.8 +6.02.5 4.8 2.3

Hispanic/LatinoOn TrackGraduationCompletionDropout

87.0 66.4 59.5 +6.983.7 71.1 +12.62.9 4.5 1.6

MaleOn TrackGraduationCompletionDropout

92.9 68.0 64.3 +3.783.1 78.0 +5.12.8 3.9 1.1

Talented and GiftedOn TrackGraduationCompletionDropout

>95 97.1 90.9 +6.2100.0 95.9 +4.10.7 0.4 +0.3

MultiRacialOn TrackGraduationCompletionDropout

>95 91.7 69.1 +22.6100.0 84.9 +15.10.0 3.3 3.3

OnTrack data is based on the 201213school year; all other data is based on the201112 school year.On Track Data in the Student GroupOutcomes section was provided by localschools and districts and was not verified bythe Oregon Department of Education.Note: a ‘*’ is displayed when the data must be suppressed to protect student confidentiality.D-10

OREGONREPORT CARD

201213




CURRICULUM & LEARNING ENVIRONMENTSCHOOLREADINESS

Elementary Schools Middle Schools High Schools

ACADEMICSUPPORT


ACADEMICENRICHMENT


PreK/HeadstartFree Full Day Kindergarten for all studentsAll students screened for literacy supportSummer SchoolStrong ParentTeacher Organizations

Positive Behavior SupportCounseling for emotional, academic, andbehavioral growthPhysical EducationStaff participate on local bullypreventioncoalitionStrong ParentTeacher Organizations

bullying preventionhome to school liaisonprevention specialistsintervention and enrichment classes for allstudentsStrong ParentTeacher Organizations

Researchbased interventions in literacyExtended school day programs forintervention and enrichmentReading specialists & counselors in everyschoolTeachers meet in professional learningteams to ensure student success

Researchbased interventions in reading,math and writing.English Language Development classes tohelp students learn English.Strong Special Education programs.English Language Development classesoffered by proficiency levels

reading, writing and math interventionsextended library hours

Music and Physical Education in everyschoolAmazing art programmingIntegrated technology in teaching andlearningEvening Roller SkatingTalented and Gifted ProgramingCommunity Education

WORLD LANGUAGE COURSESSpanishFrenchGerman

SPECIAL PROGRAMSFood, Conservation Science andEngineering programsWide selection of academic enrichmentcoursesExcellent band and choir programs.

WORLD LANGUAGE COURSESSpanishFrenchMandarin

HONORS & DUALENROLLMENTCOURSES12 Advaced Placement Courses, 7Honors Courses16 Dual Credit Courses

SPECIAL PROGRAMSSpanish for Spanish Speakers, GEDprogramAlgebra and Geometry in SpanishOnsite alternative school program

D-11

OREGONREPORT CARD

201213




CURRICULUM & LEARNING ENVIRONMENT CONTINUED . . .CAREER &TECHNICALEDUCATION

Middle Schools High Schools

EXTRACURRICULARACTIVITIES


Robotics, Physics, Energy Systems, GreenBuildingcollege readiness programIndustrial arts electiveEighth grade annual career day introducesstudents to local employers

Engineering, Agriculture, Integrated MediaPathways to Career SuccessInternships, Cadet Teaching, StudentFirefightersYouth Transition ProgramStrong connection to Community College

Student CouncilBook club, Ukelele clubLEGO RoboticsBattle of the books, Mathematics Olympics,Summer School

Sports offered by Community EducationSki BusDiverse afterschool art programsThe Food and Conservation ScienceFarmer’s Market Stand

28 Interscholastic Sports3 Theatrical Performances, 15 MusicalProductions7 Academic Clubs, 20 Service Clubs, 10Activity ClubsLeadership, Journalism, YearbookPublication

Data and information in the Curriculum and Learning Environment section was provided by local schools and districts and was not verified by the OregonDepartment of Education.

D-12

Page D‐14

Hood River County School District Appendix “A” - Confidential Pay Scale for 2013-14 Hourly Rate Step 1 Step 2 Step 3 Step 4 5% * 10% **

Receptionist 14.48 15.05 15.67 16.28 17.09 17.91

Curriculum Administrative Assistant 14.79 15.38 16.01 16.64 17.47 18.30

Special Education Secretary 14.79 15.38 16.01 16.64 17.47 18.30

Accounts Payable Specialist 16.13 16.79 17.45 18.16 19.07 19.98

Assistant Payroll Specialist 16.13 16.79 17.45 18.16 19.07 19.98

Human Resources Administrative Assistant 16.13 16.79 17.45 18.16 19.07 19.98

Federal Programs Secretary/Bookkeeper 16.87 17.53 18.24 18.97 19.92 20.87

Accounting Specialist 19.13 19.91 20.69 21.53 22.61 23.68

Human Resources Specialist 19.13 19.91 20.69 21.53 22.61 23.68

Payroll Specialist 19.13 19.91 20.69 21.53 22.61 23.68

Superintendent's Administrative Assistant 19.74 20.51 21.34 22.20 23.31 24.42 *5% Longevity differential after 10 years of District Service **10% Longevity differential after 15 years of District Service Note 1 Longevity differentials are calculated as current step plus 5% or 10% based on total continuous years of

service Note 2 Plus 4.05% into VEBA Accounts

Teachers with no contracted experience begin at step 1, then advance accordingly with each completed

year of teaching. Seven years (step 8) is the maximum outside experience credited.Years Step BA BA15 BA30 BA45 BA75 MA MA15 MA30 MA45

0 1 36,441 37,627 38,813 39,996 41,182 41,182 42,366 43,552 44,734 1 2 37,990 39,175 40,363 41,547 42,731 42,731 43,913 45,098 46,283 2 3 39,541 40,724 41,909 43,093 44,277 44,277 45,460 46,647 47,830 3 4 41,090 42,274 43,455 44,640 45,826 45,826 47,011 48,197 49,382 4 5 42,639 43,822 45,007 46,191 47,377 47,377 48,561 49,748 50,930 5 6 44,187 45,370 46,557 47,741 48,924 48,924 50,109 51,293 52,478 6 7 45,738 46,922 48,105 49,290 50,475 50,475 51,657 52,842 54,026 7 8 47,284 48,470 49,655 50,838 52,022 52,022 53,205 54,391 55,577 8 9 47,284 50,017 51,203 52,386 53,572 53,572 54,755 55,941 57,124 9 10 47,284 51,567 52,749 53,936 55,121 55,121 56,306 57,489 58,672

10 11 47,284 53,116 54,301 55,486 56,670 56,670 57,853 59,038 60,225 11 12 47,284 53,116 55,850 57,034 58,217 58,217 59,402 60,585 61,772 12 13 47,284 53,116 55,850 58,583 59,767 59,767 60,952 62,136 63,320 13 14 47,284 53,116 55,850 60,129 61,315 61,315 62,501 63,685 64,868 14 15 47,284 53,116 55,850 60,129 62,864 62,864 64,048 65,232 66,417 15 16 47,284 53,116 55,850 60,129 64,412 64,412 65,597 66,780 67,966 16 17 47,284 53,116 55,850 60,129 64,412 64,412 65,597 68,332 69,516

Currently under negotiation for the 2014-15 and beyond.

Maximum 7 years

outside experience

HOOD RIVER COUNTY SCHOOL DISTRICTTeacher Salary Schedule 2013-2014

2012-13 salary schedule plus 0.5%

Page D-15

Mgrs/Dir MS VP HS VP ES Princ MS Princ HS Princ Cabinet Superintendent

Salary Range $58,530‐76,402 $88,156 $94,389 $94,471 $99,133 $108,390 $102,150‐$108,830 $130,000


2014‐15 Administrator Salary Schedule

Page D‐16

Page D‐17

Hood River County School District GLOSSARY OF TERMS Accounting System: The total structure of records and procedures which discover, record, classify, summarize, and report

information on the financial position and results of operations of its government of any of its funds, fund types, balanced account

group, or organizational components.

Accrual Basis: The basis of accounting under which transactions are recognized when they occur, regardless of the timing of related

cash flows.

Activity: a specific and distinguished line of work performed by one or more organizational components of a government is

responsible. For example, food inspection is an activity performed in the discharge of the health function.

ADM: average daily membership is the year‐to‐date average of daily student enrollment.

Appropriation: A legal authorization granted by the school board to make expenditures and to incur obligations for specific

purposes. An appropriation is usually limited in amount and as to the time when it may be expended.

Assets: Resources owned or held by a government, which monetary value.

Budget: A plan of financial operation embodying an estimate of proposed means of financing them for a single fiscal year. A

proposed budget is presented to the budget committee for approval. An approved budget is subsequently adopted as approved or

modified by the Board.

Budget Document: The instrument used by the budget‐making authority to present a comprehensive financial program to the

school board which is the appropriating body. The budget document contains a message from the Superintendent, together with a

summary of the proposed expenditures, means of financing them, and the schedules supporting the summary. These schedules

shows in detail the information as part to past years’ actual revenues, expenditures and other data used in making the estimates.

Page D‐18

Budgetary Control: The management of the district in accordance with an approved budget for the purpose of keeping expenditures

within the limitations of available appropriation and available revenues.

Budgetary Expenditures: Decreases in net current assets. In contrast to conventional expenditures, budgetary expenditures are limited in amount to exclude amounts represented by noncurrent liabilities. Due to their spending measurement focus, government

fund types are concerned with the measurement of budgetary expenditures.

Capital Outlay: Expenditures which result in the acquisition of or additions to fixed assets.

Cash Basis: A basis of accounting under which transactions are recognized only when cash changes hands.

Certified or Licensed Employees: Includes teachers, counselors, media specialists, psychologists, social workers, nurses, athletic

trainers, occupational speech, and physical therapists.

Classified Employees: Support staff, including instructional assistants, clerical staff, custodian and maintenance.

Contingency: a special amount budgeted each year for unforeseen expenditures. Transfer of general operating contingency funds to

cover unanticipated expenditures requires board approval.

Current Resources: Resources to which recourse can be had to meet current obligations and expenditures. Examples are current

assets, estimated revenues of a particular period not yet realized, transfers from other funds authorized but not received, and in the

case of certain funds, bonds authorized and unissued.

Deficit: The excess of the liabilities of a fund over its assets. Oregon school districts may not carry deficits in any fund.

Expenditures: Decreases in net financial resources. Expenditures include current operating expenses which require the current or future use of net current assets, debt service, and capital outlays.

FTE: Full‐time equivalent staff. One FTE is defined as a regular position scheduled to work eight hours per day.

Fixed Assets: Asset of long‐term character which is intended to continue to be held or used, such as land, buildings, and

improvements other than building, machinery, and equipment.

Page D‐19

Fixed Cost: A cost such as rent that does not change with increase or decreases in the amount of services provided.

Functional Classification: Expenditures classification on according to the principal purposes for which expenditures are made.

Fund: A fiscal and accounting entity with a self‐balancing set accounts recording cash and other financial recourses, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific

activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations.

Liabilities: Debt or other legal obligations arising out of transactions in the past which must be liquidated, renewed, or refunded at

some future date. This term does not include encumbrances.

Modified Accrual Basis: All governmental finds and expendable trust funds are accounted for using the modified accrual basis of

accounting. Under it, revenues are recognized when they become both “measureable” and “available to finance expenditures of the

current period.” Expenditures are recognized when the related fund liability is incurred.

Object: As used in expenditures classification this term applies to the articles purchased or the service obtained (as distinguished

from the results obtained from expenditures). Examples are salaries, employee benefits, personal services, contractual services,

materials, and supplies.

Payroll Costs: Amounts paid by the district on behalf of employees, in addition to gross salary. Examples are:

Group Health Insurance

Contributions to public employee’s retirement system (PERS)

Social Security (FICA)

Workers’ compensation

Unemployment insurance

Program Budget: A budget wherein expenditures are based primary on programs of work and secondarily on character and objects

class. A program budget is a transitional type of budget between the traditional character and object class budget, on the one hand;

and the performance budget, on the other hand.

Page D‐20

Purchase Order: A document which authorizes the delivery of specified merchandise or the rendering of certain services and the

making of charge for them.

Resources: Estimated beginning fund balances on hand at the beginning of the fiscal year, plus all anticipated revenues.

Revenues: Moneys received or anticipated by a local government from either tax or nontax sources.

Staffing Ratio: The certified or licensed staffing ratio is the ratio of students to certified or licensed staff. Class size is higher than the staffing ratio because counselors and specialists in areas such as Music, Media, PE, are funded through the staffing ratio.

State School Fund: The major appropriation of state support for public schools. This fund consists of property tax loss replacement

mandated by Measure 5 and state aid formerly called Basic School Support. The State School Fund is distributed to school districts

according to a Legislature adopted statute.

Supplemental Budget: Prepared to meet unexpected needs or to spend revenues not anticipated at the time the regular budget was

adopted. A supplement budget cannot be used to increase a tax levy.

Transfers: Amounts distributed from one fund to finance activities in another fund. Shown as expenditure in the origination fund

and revenue in the receiving fund.

Unappropriated Ending Fund Balance: Amount budgeted to carry over to the next year’s budget to provide the district with needed

cash flow until other money is received and provide financial stability. This amount cannot be transferred by resolution or used

through a supplement budget during the year.

Variable Cost: A cost that increases/decreases with increases/decreases in the amount of service provided such as the payment of

salary.

Hood River County School District2014‐15 Schedule of Principal and Interest Requirements for PERS Pension Bonds for Unfunded Actuarial Liability

Fiscal Year Principal Interest Principal Interest Principal Interest Principal Interest2014‐15 555,000 536,307 ‐ 41,150 265,000 549,926 820,000 1,127,383

2015‐16 615,000 536,307 ‐ 41,150 320,000 536,880 935,000 1,114,337

2016‐17 675,000 536,307 ‐ 41,150 380,000 520,807 1,055,000 1,098,264

2017‐18 740,000 536,307 ‐ 41,150 445,000 501,339 1,185,000 1,078,796

2018‐19 810,000 536,307 ‐ 41,150 515,000 478,097 1,325,000 1,055,554

2019‐20 880,000 536,307 ‐ 41,150 595,000 450,683 1,475,000 1,028,140

2020‐21 ‐ 536,307 1,000,000 41,150 680,000 418,714 1,680,000 996,171

2021‐22 1,080,000 536,307 ‐ ‐ 770,000 381,838 1,850,000 918,145

2022‐23 1,220,000 477,123 ‐ ‐ 870,000 339,696 2,090,000 816,819

2023‐24 1,370,000 410,145 ‐ ‐ 975,000 291,602 2,345,000 701,747

2024‐25 1,530,000 334,110 ‐ ‐ 1,095,000 237,704 2,625,000 571,814

2025‐26 1,710,000 249,195 ‐ ‐ 1,220,000 177,172 2,930,000 426,367

2026‐27 1,895,000 154,290 ‐ ‐ 1,355,000 109,731 3,250,000 264,021

2027‐28 885,000 49,118 ‐ ‐ 630,000 34,826 1,515,000 83,944

13,965,000 5,964,437 1,000,000 288,050 10,115,000 5,029,016 25,080,000 11,281,502

Series 2002 Series 2011 ‐ Refunded Series 2004 Totals

Page D‐21

Qualified School Construction Bonds Debt Service ScheduleIssued Feb 2010

1.95% interest rate

Due Principal Interest Total Pymt FY Interest FY Total9/16/10 40,950.00 40,950.00 3/16/11 195,000.00 35,100.00 230,100.00 76,050.00 271,050.00 9/16/11 33,198.75 33,198.75 3/16/12 195,000.00 33,198.75 228,198.75 66,397.50 261,397.50 9/16/12 31,297.50 31,297.50 3/16/13 200,000.00 31,297.50 231,297.50 62,595.00 262,595.00 9/16/13 29,347.50 29,347.50 3/16/14 205,000.00 29,347.50 234,347.50 58,695.00 263,695.00 9/16/14 27,348.75 27,348.75 3/16/15 210,000.00 27,348.75 237,348.75 54,697.50 264,697.50 9/16/15 25,301.25 25,301.25 3/16/16 215,000.00 25,301.25 240,301.25 50,602.50 265,602.50 9/16/16 23,205.00 23,205.00 3/16/17 220,000.00 23,205.00 243,205.00 46,410.00 266,410.00 9/16/17 21,060.00 21,060.00 3/16/18 220,000.00 21,060.00 241,060.00 42,120.00 262,120.00 9/16/18 18,915.00 18,915.00 3/16/19 225,000.00 18,915.00 243,915.00 37,830.00 262,830.00 9/16/19 16,721.25 16,721.25 3/16/20 230,000.00 16,721.25 246,721.25 33,442.50 263,442.50 9/16/20 14,478.75 14,478.75 3/16/21 235,000.00 14,478.75 249,478.75 28,957.50 263,957.50 9/16/21 12,187.50 12,187.50 3/16/22 240,000.00 12,187.50 252,187.50 24,375.00 264,375.00 9/16/22 9,847.50 9,847.50 3/16/23 245,000.00 9,847.50 254,847.50 19,695.00 264,695.00 9/16/23 7,458.75 7,458.75 3/16/24 250,000.00 7,458.75 257,458.75 14,917.50 264,917.50 9/16/24 5,021.25 5,021.25 3/16/25 255,000.00 5,021.25 260,021.25 10,042.50 265,042.50 9/16/25 2,535.00 2,535.00 3/16/26 260,000.00 2,535.00 262,535.00 5,070.00 265,070.00

Total 3,600,000.00 631,897.50 4,231,897.50 631,897.50 4,231,897.50

3,600,000

Page D-22

3850

3900

3950

4000

4050

4100

4150

4200

SEPT OCT NOV DEC JAN FEB MAR APR MAY JUNE

HRCSD Enrollment History by Month

'09-10 '10-11 '11-12 '12-13 '13-14

09/10

10-11

13‐14

11-1212-13

D-23

Legal Notices and Documents

Notice of Property Tax and Certification of Intent to Impose a Tax

on Property for Education Districts

. File no later than JULY 15. Check here if this is

. Be sure to read instructions in the current Notice of Property Tax Forms and Instruction booklet. an amended form.

The has the responsibility and authority to place the following property tax, fee, charge or assessment

on the tax roll of County. The property tax, fee, charge or assessment is categorized as stated by this form.

Date Submitted

Contact Person Contact Person E-mail

CERTIFICATION - You must check one box.

[X] The tax rate of levy amounts certified in Part I are within the tax rate or levy amounts approved by the budget committee.

[ ] The tax rate of levy amounts certified in Part I were changed by the governing body and republished as required in ORS 294.456.

PART I: TOTAL PROPERTY TAX LEVY

1. Rate per $1,000 or dollar amount levied (within permanent rate limit). . 1

2. Local option operating tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

3. Local option capital project tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4a. Levy for bonded indebtedness from bonds approved by voters prior to October 6, 2001 . . . . . . . . . 4a.

4b. Levy for bonded indebtedness from bonds approved by voters after October 6, 2001 . . . . . . . . . . . 4b.

4c. Total levy for bonded indebtedness not subject to Measure 5 or Measure 50 (total of 4a + 4b) . . . . 4c.

PART II: RATE LIMIT CERTIFICATION

5. Permanent rate limit in dollars and cents per $1,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

6. Election date when your new district received voter approval for your permanent rate limit . . . . . . . 6

7. Estimated permanent rate limit for newly merged/consolidated district . . . . . . . . . .. . . . . . . . . . . . 7

PART III: SCHEDULE OF LOCAL OPTION TAXES - Enter all local option taxes on this schedule. If there are more than three taxes,

attach a sheet showing the information for each.Final tax year

to be levied

2017-18

150-504-075-6 (Rev. 12-13) (see the back for worksheet for lines 4a, 4b, and 4c)

Purpose Date voters approvedlocal option ballot measure

1.2500

leviedTax amount -or- rate

authorized per year by voters(operating, capital project, or mixed)

2013-14

File with your assessor no later than JULY 15, unless granted an extension in writing.


Amount of Levy

4.8119

NA

$1,008,321

Subject toEducation Limits

$4.8119Excluded from

Measure 5 Limits

Operating

Mailing Address of District

$3,772,847

November 6, 2012

First tax year

NA

$2,764,526

Hood River

Title

County Name

July 7, 2014

Daytime Telephone

$1.25

[email protected] Buchanan Chief Financial Officer 541.387.5010

1011 Eugene St, Hood River, Oregon 97031

Rate -or- Dollar Amount

FORM ED-50

To assessor of Hood River County

District Name

2014-2015

ED 50 119E-5

Debt service requirements for bonds approved prior to October 6, 2001 (including advanced refunding issues):

Bond Issue 1

Bond Issue 2

Bond Issue 3

Total A

Debt service requirements for bonds approved on or after October 6, 2001 (including advanced refunding issues):

Bond Issue 1

Bond Issue 2

Bond Issue 3

Total B

Total Bond (A + B)

Total Bonds

$990,950.00 Allocation % Bond Levy $1,008,321 (enter on line 4a on the front)

$3,707,850.00 0.267257305 % $3,772,847

$2,716,900.00 Allocation % Bond Levy $2,764,526 (enter on line 4b on the front)

$3,707,850.00 0.732742695 % $3,772,847

Total Bond Levy $3,772,847 (enter on line 4c on the front)

Bonds approved prior to October 6, 2001 (including advanced refunding issues):

Bond A: Bond Issue 1

Bond Issue 2

Bond Issue 3

Total A

Bonds approved after October 6, 2001 (including advanced refunding issues):

Bond B: Bond Issue 1

Total B

Total Bond (A + B)

Formula for determining the division of tax:

Total A = 9,850.00$ Allocation % Bond Levy 3,817.83$ (enter on line 4a on the front)

Total A + B = 12,900.00$ 0.7636 % 5,000.00$

Total B = 3,050.00$ Allocation % Bond Levy 1,182.17$ (enter on line 4b on the front)

Total A + B = 12,900.00$ 0.2364 % 5,000.00$

Total Bond Levy 5,000.00$ (enter on line 4c on the front)

150-504-076-6 BACK (Rev. 12-13)

=

12,900.00

3,000.00 50.00

Principal Interest

= X =

= X

3,707,850.00

Total

5,000.00

3,050.00

3,050.00

60,950.00

0.00

990,950.00

9,850.00

250.00

5,500.00

3,250.00

1,100.00

500.00

X

Principal Interest Total

Principal Interest Total

990,950.00

0.00

3,000.00

100.001,000.00

Total A + B =

= X

Principal

Example - Total Bond Levy = $5,000

TotalInterest

Worksheet for Allocating Bond Taxes

Total A =

Total A + B =

Total B =

=

=

930,000.00

2,716,900.002,075,000.00

2,716,900.00

0.00

0.00

=

641,900.00

E-6