Gaston School District 511JT Adopted Budget

Transcription

1 Gaston School District 511JT Adopted Budget

2 GASTON SCHOOL DISTRICT GASTON, OREGON ADOPTED BUDGET Prepared by: Susy McKenzie Superintendent/Budget Officer Chrissy Jarvis Business Manager

3 GASTON SCHOOL DISTRICT ADOPTED BUDGET TABLE OF CONTENTS Introduction Budget Committee 1 Budget Overview 2 Superintendent's Budget Message 5 Financial Section General.. 10 Special Revenue s SB Construction Excise Tax 38 Special Program s 40 Student Activity 54 Food Service.. 56 Special Programs Other Grants 59 Debt Service PERS UAL 63 Fiduciary/Trust s 66 Appendices State School Estimate/ADMw 72 Legal Notices. 74 Board Resolution 78 Terminology 79

4 Gaston School District Adopted Budget BUDGET COMMITTEE Board Members Term Expires Christine Riley 6/30/2015 Karen Fordyce 6/30/2017 Roger Mesenbrink (Board Chair) 6/30/2017 Clinton Nelson (Budget Chair) 6/30/2015 Michael Morey 6/30/2015 Budget Members Term Expires Elaine Spidal 6/30/2016 Jeff Rasmussen 6/30/2016 Janice Moore 6/30/2015 Jessica Clark 6/30/2018 Russ Morgan 6/30/2017 1

5 BUDGET LAW Oregon Local Budget Law (DRS to ) defines a process and format for school districts' annual budget preparation and presentation. The Oregon Department of' Education (ODE), through the administrative rule process, adopts a chart of accounts that is used to classify revenues and expenditures. All Oregon school districts are expected to follow the chart of accounts for budgeting and financial reporting. The Gaston School District appropriates its expenditure budget at the major function level. The function areas, as defined by ODE, are Instruction (1000), Support Services (2000); Enterprise and Community Services (3000), Facilities Acquisition and Construction (4000), Other Uses, which are mainly transfers and debt service (5000), Contingency (6000), and Unappropriated Ending Balance (7000). BUDGET FORMAT The budget document is organized into two sections: Budget Message and Related Information Statements The Budget Message is a narrative overview of the budget. Related information includes the budget committee members, composed of the five board members and five local citizens, and general information about the school budgeting process. The Statements contain required information for the District's funds. General (100) The General is the District's primary operating fund and accounts for all revenues and expenditures except those required to be accounted for in another fund. Expenditure categories include salaries, associated payroll costs, purchased services, supplies and materials, capital outlay and other general expenses. Expenditures are presented by major function categories which include program descriptions, budgeted positions and programs and services analysis. Revenues come from two main sources: state funding and local property taxes. The state revenue and local property taxes are components of the State School formula, which make up almost 90% of all General revenue. Other funds include: SB1149 (211) Accounts for revenue and expenditures of the District's HVAC project at the elementary school. Facility improvement CET (215) Construction Excise Tax fund that provides the district with planning resources necessary for development and building projects. 2

6 Federal and State Revenues (220) Accounts for revenue and, expenditures of the District's federal and state grants including IDEA (Individuals with Disabilities Education Act). Title I (221) Accounts for revenue and, expenditures of the District's federal and state grants for Title I; improving the academic achievement of the disadvantaged. Title V (223) Accounts for revenue and, expenditures of the District's federal and state grants for Title V; this is a state administered formula grant program designed to improve student academic achievement and the quality of education for all students. REAP (226) Rural Education Achievement Program. This program does not provide additional funding but does allow the district considerable flexibility in using funds they receive by formula under the specified ESEA programs Student Body (250) Accounts for revenue and expenditures of the elementary and mid/high school, student body funds. Food Service (260) Accounts for revenue and expenditures of the District food service program. Revenue sources include sales, of food and subsidies under the National, School Lunch and Breakfast Programs received through the State of Oregon. Special Programs (290) Accounts for revenue and expenditures of special programs such as technology funds. Debt Service (300) Accounts for dedicated property tax revenue and principal and interest, expenditures for the District's long term obligations, including the Pension Bond debt (PERS UAL). Scholarship (700, 710, 720) Accounts for dedicated scholarship revenues received and held by the District in a fiduciary capacity. Disbursements from this fund are made in accordance with trust agreements. 3

7 THE BUDGET PROCESS The District prepares its annual budget in accordance with Oregon Local Budget Law (ORS 294), which provides standard procedures for the preparation, presentation, and administration of budgets. Public involvement in budget preparation is mandated by the law. Oregon Local Budget Law also requires that the budget be balanced projected resources must equal projected requirements in each fund. Preparation of the budget involves many steps and months of work by District staff. Once a proposed budget is developed, the Superintendent presents it and the Budget Message to the Budget Committee, which then reviews the proposed budget and receives public comment. The Budget Committee recommends revisions to the budget, if needed, and approves a budget for adoption by the School Board. No new program shall be considered for the budget estimate that has not previously been submitted to the Board. The first budget committee meeting is generally held in May. Notice of the meeting is published in the local newspaper, five to thirty days before the first budget meeting and listed on the school website. Once a document is given to the Budget Committee, citizens may obtain a copy at the District Office, 300 Park Street Gaston, Oregon between 8:00 a.m. and 4:00 p.m. HOW THE BUDGET IS ADOPTED After the Budget Committee approves a budget, the budget is forwarded to the School Board for further public testimony and review. A summary of the approved budget and notice of budget hearing is published in the local newspaper, five to thirty days in advance of the hearing and posted on the district website. The notice indicates where the complete budget document is available for inspection. After the budget hearing and consideration of public testimony, the School Board adopts the budget at the June Board meeting. The adopted budget becomes the basic short term operational plan and fiscal guideline for the Gaston School District Board of Directors and administrative staff for the current fiscal year. SUPPLEMENTAL BUDGETS If the school district receives unanticipated revenues or a change in financial planning is required, a supplemental budget may be adopted to authorize a change in the budget within a fiscal year. A supplemental budget cannot be used to authorize a tax levy. The School Board may adopt a supplemental budget at a regular public meeting if expenditures in the supplemental budget are less than 10 percent of the annual budget of the fund being adjusted. If the expenditures are greater than 10 percent, the School Board must first publish the supplemental budget and hold a special hearing. 4

8 Superintendent s Budget Message The Gaston School District goal in building a budget for the school year is that it is balanced, addresses challenges faced, and is a reflection of our district guiding statement, essential questions, and goals. Guiding Statement, Essential Questions, Goals Gaston School District Guiding Statement: Gaston School District Goals: Guiding All Students Towards Opportunities Necessary for success Gaston School District Essential Questions: What do our students need to know? How will they learn it? How will we know if they learn it? What will we do if they haven t learned it? 1) Continue to improve curriculum and learning options to prepare students to meet graduation requirements, improve state scores, and improve the graduation rate. 2) Building and grounds will be maintained and improved to provide a safe, quality learning environment for students and staff. 3) Technology advancements will be integrated into the instructional and administrative process to improve all aspects of our programs and services. 4) The district will continue to work with local neighboring school districts, the NWRESD, and other governmental agencies to maximize our resources for our student s benefits. 5) Maintain a safe welcome environment which permits a healthy, positive school climate. What will we do if they already know it? 5

9 Challenges Faced by the District Gaston School District faces several challenges: Multi year student under performance in reading and math, especially at the elementary and junior high level. Multi year budgets that reflect challenging economic times and inadequate planned reserves. Multi year freezes on technology due to budget challenges. Aging facilities with maintenance needs. The sunset of Open Enrollment, which has benefited Gaston School District. Strategies and Programs Challenges will be met through the following programs and strategies as reflected in the budget: Addressing academic under performance through the implementation of Response to Intervention (RTI) at the elementary school level. We were awarded the RTI grant in school year and will undergo rigorous and research based changes to meet the academic needs of our students more effectively. Kindergarten is also budgeted to be full day next year instead of half day. There will be an increase in classified hours and staff to support our students with an assistant in kindergarten and in the larger classrooms, and additional hours for a special education assistant at the junior/senior high level. In addition, each school has been budgeted money for professional development of staff. We will implement a TOSA (teacher on special assignment) position to be an instructional coach, provide effective professional development, and mentor new staff at the K 12 levels. Willamette Promise is budgeted for and will be implemented at the high school level as an alternative to being able to add college credit options for meeting the initiative set by the state. In addition, we continue to plan our schedule and ensure staffing to provide intervention at all levels. Finally, the budget includes money to continue district wide assessment to provide feedback to students, staff and parents in planning to meet academic needs and monitor progress. Next year we are committed to exploring the option of having a pre school at Gaston School District to help our young students get ready for school. Increasing planned reserves (contingency) will require a multi year effort and we have budgeted a total of $165,000 for FY15 (an increase of $40,000). Contingency funds are needed to cover emergency issues that are not funded in the regular budget, such as the insurance deductible if there was a fire and damages occurred. Addressing technology needs will also require a multi year effort. This past year (FY14) our technology director was made full time after years of part time work. The technology committee was rejuvenated after years of a dormant status. The budget reflects adding short throw projectors, a cart of laptop computers at the elementary, junior high, and high school level, additional wireless ports, and a projection system in the big gym. 6

10 Addressing facilities and maintenance needs is a multi year effort and will most likely result in a bond measure presented to the community, proposed by the facilities committee. Years of inadequate funding and aging facilities resulted in six portables beyond their useful life, a 1916 gym with multiple issues and that does not meet the needs of our students and programs. The budget reflects $20,000 set aside for pre bond planning and preparation to address facilities issues. Additional custodial and maintenance staff have been hired. A facilities director position was filled after years of being unfilled. Money is allocated for painting, replacing handrails and ramps that do not meet code, replacing worn out mats for each building, replacing some door locking mechanisms, refinishing gym floors, possibly replacing or repairing an aging bell system at the junior/senior high, and replacing the HVAC at the elementary school. A camera system at the elementary school will be installed, providing visuals in helping keep the campus safe. Addressing enrollment issues will require active participation in meetings where plans are being made for allowing families to be able to choose where their students attend school. The budget reflects funds for attending conferences and meetings where issues related to open enrollment and inter district transfers will be discussed. Working with the budget to meet the district challenges and goals requires a shift in some budgetary items: This is not an adoption year for textbook replacement, so money will be saved in this area. There are some staff retiring, resulting in salary savings. Some stipends will be replaced with the TOSA position, such as new teacher mentors and district testing coordinator. While there may be an increase in electricity with the new HVAC system, there will be a decrease in the purchase of heating fuel. When our junior/senior high counselor left the district mid year, a K 12 counselor already serving in the district received the vacant position. The K 12 counseling position was not refilled. We have budgeted for and are working with George Fox to have an intern begin working in the district 1.5 days each week next year. In addition, we have a grant that covers having a support person in the district one day each week next year to connect families with services, such as counseling. Interest rates on our PERS UAL account have decreased, resulting in savings. Balanced Budget Working to address challenges with programs and strategies that relate to district goals, requires a thoughtful and balanced budget in relation to revenue and expenditures. Gaston School District receives funds from federal, state, local, and other sources (private donations, rent, interest, and NWRESD support). At the state level, the Oregon State School budgeted $7.255 billion with a 50/50 split for the biennium. Gaston, along with many other districts, has chosen to budget on a 49/51 split to accommodate cost of living increases in the second year of the budget. 7

11 Enrollment impacts funding since the amount of funds we receive are based on ADMw (average daily membership weighted). Our enrollment projection is 551, and when weighted for additional factors, along with ORVED Charter School enrollment (which is mostly a pass through account), we are funded at 801 ADMw. This year the money received for each student is projected at $ Local revenue consists mainly of property taxes and fluctuates on patrons moving in and out of the district and the amount of taxes paid each year. Federal revenue resources have shown a decline in the past several years, affecting areas, such as Title programs. The following charts displays total proposed revenue monies from each source for FY15: Federal ( ) = $356,735 State & Local = $6,844,322 Other Revenue = $1,388,352 TOTAL Revenue = $8,589,409 This is in overall increase in revenue of $493,221 from FY14. Revenue sources are presented as percentages in the following table: Revenue Sources Percentages 4% 15% 81% State/Local Revenue Federal Revenue Other Revenue 8

12 Expenditures balance with revenue received and are reflective of addressing challenges and goals. While budget detail is included in pages that follow this document, the following chart shows how the percentage of total revenue ($8,589,409) is proposed to be spent for FY15: Adopted Budget Expenditures for FY2015 from Revenue Sources: $8,589,409 Regular Instruction 15% 4% Support Services 32% Special Programs 1% Debt Services 6% Planned Reserves 12% Other 30% Federal Conclusion: Gaston school district has enjoyed an enrollment that has allowed us to maintain independence and a viable school district. While we face several challenges within the district, there are equal funding challenges with revenue from state, local and federal sources. The budget presented is a thoughtful and collaborative reflection in meeting our goals and challenges in a balanced and fiscally responsible manner. Respectfully, Susan McKenzie, Superintendent 9

13 General (100)

14 Gaston School District General Revenue Summary by Source ACTUALS ACTUALS BUDGET FTE PROPOSED PROPOSED APPROVED ADOPTED ADOPTED Major Source Description FTE FTE 1000 LOCAL REVENUES $ (1,234,633) $ (1,286,541) $ (1,344,275) $ (1,320,620) $ (1,320,620) $ (1,320,620) 2000 INTERMEDIATE SOURCES (5,442) (43,631) (65,754) (40,000) (40,000) (40,000) 3000 OTHER STATE SOURCES (3,070,198) (4,561,402) (3,990,159) (4,541,962) (4,541,962) (4,541,962) 4000 FEDERAL SOURCES OTHER SOURCES (14,000) (429) (500,000) BEGINNING FUND BALANCE (660,329) (479,877) (931,492) (941,740) (941,740) (941,740) General Total $ (4,984,602) $ (6,371,880) $ (6,831,680) $ (6,844,322) $ (6,844,322) $ (6,844,322) INTERMEDIATE SOURCES 3% Revenues by Source OTHER STATE SOURCES 1% BEGINNING FUND BALANCE 3% LOCAL REVENUES 1% STATE SCHOOL FUND 92% 10

15 Gaston School District General Expenditure Summary by Major ACTUALS ACTUALS BUDGET FTE PROPOSED PROPOSED APPROVED ADOPTED ADOPTED Major Description FTE FTE 1000 INSTRUCTION $ 2,662,339 $ 3,054,485 $ 3,790, $ 3,931, $ 3,931,889 $ 3,931, SUPPORT SERVICES 1,816,385 2,009,442 2,393, ,718, ,718,433 2,718, DEBT SERVICE / TRANSFERS 26,000 24, ,600 29,000 29,000 29, CONTINGENCIES 124, , , ,000 General Total $ 4,504,724 $ 5,088,727 $ 6,831, $ 6,844, $ 6,844,322 $ 6,844, Expenditures by DEBT SERVICE / TRANSFERS 0.42% CONTINGENCIES 2.41% SUPPORT SERVICES 39.72% INSTRUCTION 57.45% 11

16 Gaston School District General Expenditure Summary by Major Object ACTUALS ACTUALS BUDGET FTE PROPOSED PROPOSED APPROVED ADOPTED ADOPTED Major Object Description FTE FTE 100 SALARIES $ 2,465,063 $ 2,639,039 $ 3,020, $ 3,250, $ 3,250,835 $ 3,250, ASSOCIATED PAYROLL COST 1,034,933 1,104,758 1,517,057 1,392,685 1,392,685 1,392, PURCHASED SERVICES 771,763 1,029,314 1,241,662 1,498,872 1,498,872 1,498, SUPPLIES AND MATERIALS 151, , , , , , CAPITAL OUTLAY 5,868 1,954 2,000 8,000 8,000 8, OTHER OBJECTS 75,780 80,659 89,415 98,900 98,900 98, TRANSFERS 500, PLANNED RESERVE 124, , , ,000 General Total $ 4,504,752 $ 5,088,727 $ 6,831, $ 6,844, $ 6,844,322 $ 6,844, SUPPLIES AND MATERIALS 6% PURCHASED SERVICES 22% Expenditures by Object CAPITAL OUTLAY 0% OTHER 2% RESERVES 2% SALARIES & PAYROLL COSTS 68% 12

17 GASTON PUBLIC SCHOOLS DIST 511JT PO BOX 68 GASTON, OR Resources Report 100 GENERAL FUND 1111 CURRENT YEAR TAXES (965,357) (989,359) (1,035,200) (1,035,200) (1,035,200) (1,035,200) 1112 PRIOR YEAR TAXES (17,557) (20,613) (10,000) (20,000) (20,000) (20,000) 1114 PAYMENTS IN LIEU OF PROPERTY TA (128) (66) PENALTIES & INTEREST ON TAXES (317) (346) TUITION FROM OTHER OREGON DIST (2,155) (1,359) TRANSPORTATION FEES (200) INTEREST ON INVESTMENTS (8,265) (8,298) (12,000) (11,000) (11,000) (11,000) 1710 ADMISSIONS (5,579) (5,145) (6,480) (5,500) (5,500) (5,500) 1740 STUDENT FEES (LOCKER, TOWEL, EQ (4,279) (1,906) (2,500) (2,000) (2,000) (2,000) 1742 HS STUDENT FEES (12,478) (11,477) (10,200) (10,200) (10,200) (10,200) 1910 RENTALS (3,525) (2,625) (2,700) (1,500) (1,500) (1,500) 1920 CONTRIBUTIONS-DONATIONS FROM (100) (130) MISC. UNRESTRICTED FEES (30,000) (30,000) (30,000) (30,000) 1961 RECOVERY OF CURRENT YEAR EXP 0 (1,500) (1,500) (1,500) 1990 MISCELLANEOUS (47,042) (15,889) (23,215) (23,215) (23,215) (23,215) 1992 ESD CREDITS (167,849) (229,328) (211,780) (180,505) (180,505) (180,505) 1000 REVENUE FROM LOCAL (1,234,633) (1,286,541) (1,344,275) (1,320,620) (1,320,620) (1,320,620) SOURCES 2101 COUNTY SCHOOL FUNDS (5,442) (8,546) (5,000) (5,000) (5,000) (5,000) 2199 OTHER INTERMEDIATE SOURCES 0 (35,085) (60,754) (35,000) (35,000) (35,000) 2000 REVENUE FROM (5,442) (43,631) (65,754) (40,000) (40,000) (40,000) INTERMEDIATE SOURCES 3101 STATE SCHOOL FUND - GENERAL SU (2,625,560) (3,658,387) (3,333,781) (4,042,914) (4,042,914) (4,042,914) 3103 COMMON SCHOOL FUND (44,639) (43,722) (37,259) (53,639) (53,639) (53,639) 3104 STATE MANAGED COUNTY TIMBER (400,000) (859,294) (619,119) (445,409) (445,409) (445,409) 3000 REVENUE FROM STATE (3,070,198) (4,561,402) (3,990,159) (4,541,962) (4,541,962) (4,541,962) SOURCES 5150 LOAN RECEIPTS (14,000) (429) (500,000) RESOURCES - BEGINNING FUND BAL (660,329) 0 (931,492) (941,740) (941,740) (941,740) 5000 OTHER SOURCES (674,329) (429) (1,431,492) (941,740) (941,740) (941,740) Total 100 GENERAL FUND (4,984,602) (5,892,004) (6,831,680) (6,844,322) (6,844,322) (6,844,322) 13

18 GASTON PUBLIC SCHOOLS DIST 511JT PO BOX 68 GASTON, OR Requirements Report 100 GENERAL FUND 1111 ELEMENTARY K LICENSED SALARIES 550, , , , , , CLASSIFIED SALARIES 0 12, , ,378 50, LICENSED SUB SALARY 34,940 10,975 45,000 40,000 40,000 40, CLASSIFIED SUB SALARY ,000 5,000 5, ADDITIONAL SALARY 1, ,520 25,767 25,767 25, SALARIES 587, , , , , , PERS 87,653 98, , , , , FICA 43,919 45,027 60,704 58,671 58,671 58, WORKERS COMP 2,526 4,586 8,432 6,106 6,106 6, UNEMPLOYMENT 574 1,177 5,622 4,602 4,602 4, INSURANCE 94, , , , , , ASSOCIATED PAYROLL COSTS 229, , , , , , DATA PROCESSING SERVICES 608 1, REPAIRS & MAINT SERVICES ,350 1,000 1,000 1, COPY MACHINE RENTAL 7,951 9,315 10,200 12,000 12,000 12, PRINTING AND BINDING ,500 2,000 2,000 2, PURCHASED SERVICES 8,705 11,023 13,800 15,750 15,750 15, CONSUMABLE SUPPLIES 2,355 1,804 2,550 2,200 2,200 2, COPY PAPER/OFFICE SUPPLIES 2,867 2,649 5,000 5,000 5,000 5, CLASSROOM SUPPLIES 4,584 7,521 10,700 6,700 6,700 6, TEXTBOOKS 1,331 5,801 45,500 26,000 26,000 26, SUPPLIES AND MATERIALS 11,136 17,776 63,750 39,900 39,900 39,900 Total 1111 ELEMENTARY K-6 836, ,377 1,245, ,209, ,209,881 1,209, ELEMENTARY EXTRA-CURRICUL 130 ADDITIONAL SALARY 4,848 7,140 3,918 16,000 16,000 16, SALARIES 4,848 7,140 3,918 16,000 16,000 16,000 14

19 Requirements Report 100 GENERAL FUND 1113 ELEMENTARY EXTRA-CURRICUL 211 PERS FICA ,224 1,224 1, WORKERS COMP UNEMPLOYMENT ASSOCIATED PAYROLL COSTS 668 1,012 1,089 1,548 1,548 1, OTHER INSTR, PROF & TECH SERVICES 6,200 6,320 9,000 9,000 9,000 9, PURCHASED SERVICES 6,200 6,320 9,000 9,000 9,000 9,000 Total 1113 ELEMENTARY EXTRA-CURRICUL 11,716 14,472 14,007 26,548 26,548 26, JUNIOR HIGH INSTRUCTION 111 LICENSED SALARIES 280, , , , , , LICENSED SUB SALARY 1,465 5,722 7,500 10,000 10,000 10, ADDITIONAL SALARY 0 15,840 15,840 15, SALARIES 281, , , , , , PERS 32,917 42,934 74,974 70,063 70,063 70, FICA 21,350 21,018 30,672 30,507 30,507 30, WORKERS COMP 1,457 2,025 3,609 3,178 3,178 3, UNEMPLOYMENT ,406 2,393 2,393 2, INSURANCE 50,998 60, ,672 60,151 60,151 60, ASSOCIATED PAYROLL COSTS 107, , , , , , COPY MACHINE RENTAL 3,200 3,200 4,000 4,000 4,000 4, PURCHASED SERVICES 3,200 3,200 4,000 4,000 4,000 4, CLASSROOM SUPPLIES 1,793 1,711 3,900 2,250 2,250 2, TEXTBOOKS ,500 2,500 2,500 2, SUPPLIES AND MATERIALS 2,248 2,134 6,400 4,750 4,750 4,750 Total 1121 JUNIOR HIGH INSTRUCTION 393, , , , , , JR. HIGH EXTRA-CURRICULAR 130 ADDITIONAL SALARY 15,501 17,323 18,900 15,000 15,000 15,000 15

20 Requirements Report 100 GENERAL FUND 100 SALARIES 15,501 17,323 18,900 15,000 15,000 15, PERS , FICA 1,178 1,318 1,446 1,147 1,147 1, WORKERS COMP UNEMPLOYMENT ASSOCIATED PAYROLL COSTS 1,706 1,665 5,266 1,451 1,451 1, OTHER INSTR, PROF & TECH SERVICES OFFICIAL FEES 2,051 3,509 4,026 4,000 4,000 4, PURCHASED SERVICES 2,051 3,705 4,026 4,000 4,000 4, ATHLETIC UNIFORMS 524 2,070 2,000 3,250 3,250 3, SUPPLIES AND MATERIALS 524 2,070 2,000 3,250 3,250 3, DUES AND FEES OTHER OBJECTS Total 1122 JR. HIGH EXTRA-CURRICULAR 19,856 24,953 30,192 23,701 23,701 23, HIGH SCHOOL INSTRUCTION 111 LICENSED SALARIES 452, , , , , , LICENSED SUB SALARY 29,150 14,472 20,000 40,500 40,500 40, ADDITIONAL SALARY 1,785 1,239 1,500 21,120 21,120 21, SALARIES 483, , , , , , PERS 70,243 91,057 90,704 99,579 99,579 99, FICA 36,218 40,111 37,106 45,080 45,080 45, WORKERS COMP 2,002 3,882 4,365 4,646 4,646 4, UNEMPLOYMENT 474 1,049 2,911 3,536 3,536 3, INSURANCE 87,327 80,030 90,576 67,784 67,784 67, ASSOCIATED PAYROLL COSTS 196, , , , , , OTHER INSTR, PROF & TECH SERVICES ,500 1,500 1,500 1, REPAIRS & MAINT SERVICES 1,350 1,143 1,350 1,350 1,350 1, COPY MACHINE RENTAL 6,020 7,769 10,450 10,450 10,450 10, TRAVEL-OUT OF DISTRICT

21 Requirements Report 100 GENERAL FUND 1131 HIGH SCHOOL INSTRUCTION 355 PRINTING AND BINDING OTHER TUITION 40 8,000 5,000 5,000 5, PURCHASED SERVICES 8,452 9,871 21,800 18,800 18,800 18, CONSUMABLE SUPPLIES 1,619 2,670 2,300 2,750 2,750 2, COPY PAPER/OFFICE SUPPLIES 3,591 2,706 5,000 5,000 5,000 5, CLASSROOM SUPPLIES 11,050 10,354 14,739 14,945 14,945 14, TEXTBOOKS 1,245 3,247 10,000 25,000 25,000 25, NON-CONSUMABLE SUPPLIES 96 1,152 33,800 1,000 1,000 1, SOFTWARE 2,600 1,000 1,000 1, COMPUTER HARDWARE 0 1, ,000 19,000 19, SUPPLIES AND MATERIALS 17,601 21,501 68,439 68,695 68,695 68, DUES AND FEES ,000 5,000 5,000 5, OTHER OBJECTS ,000 5,000 5,000 5,000 Total 1131 HIGH SCHOOL INSTRUCTION 706, , , , , , HIGH SCHOOL EXTRA CURRICU 121 LICENSED SUB SALARY 3,012 1,452 2,000 2,000 2,000 2, ADDITIONAL SALARY 53,621 60,822 66,450 65,000 65,000 65, SALARIES 56,632 62,274 68,450 67,000 67,000 67, PERS 2,161 3,261 12, FICA 4,316 4,747 5,237 5,125 5,125 5, WORKERS COMP UNEMPLOYMENT ASSOCIATED PAYROLL COSTS 6,842 8,586 19,065 6,477 6,477 6, INSTR IMPROVE NON-INSTRUCTIONAL STAFF OTHER INSTR, PROF & TECH SERVICES 490 4, REPAIRS & MAINT SERVICES ,500 9,500 9,500 9, TRAVEL-OUT OF DISTRICT ,000 1,000 1,000 1, TELEPHONE

22 Requirements Report 100 GENERAL FUND 1132 HIGH SCHOOL EXTRA CURRICU 392 OFFICIAL FEES 12,767 7,900 13,000 18,000 18,000 18, ADVISOR/ADVISEE ACTIVITIES 2,500 2,500 2,500 2,500 2,500 2, PURCHASED SERVICES 17,099 16,133 19,870 31,920 31,920 31, CONSUMABLE SUPPLIES 4, ,100 8,600 8,600 8, MAINTENANCE SUPPLIES 725 2,048 1,000 2,000 2,000 2, ATHLETIC UNIFORMS 8,351 13, ,182 13,182 13, SUPPLIES AND MATERIALS 13,577 16,018 9,100 23,782 23,782 23, DUES AND FEES 2,155 3,839 4,000 4,000 4,000 4, LIABILITY INSURANCE 1, ,500 1,500 1,500 1, OTHER OBJECTS 3,648 3,839 5,500 5,500 5,500 5,500 Total 1132 HIGH SCHOOL EXTRA CURRICU 97, , , , , , TAG PROGRAM 412 CLASSROOM SUPPLIES 500 1,900 1,900 1, SUPPLIES AND MATERIALS 500 1,900 1,900 1, DUES AND FEES OTHER OBJECTS Total 1210 TAG PROGRAM ,000 2,400 2,400 2, RESTRICTED PROGRAMS 111 LICENSED SALARIES CLASSIFIED SALARIES 52, ADDITIONAL SALARY SALARIES 53, PERS 4, FICA 4, WORKERS COMP UNEMPLOYMENT INSURANCE 15,

23 Requirements Report 100 GENERAL FUND 200 ASSOCIATED PAYROLL COSTS 24, TUITION TO OTHER OREGON DISTRICTS 116, , , , , , PURCHASED SERVICES 116, , , , , ,000 Total 1220 RESTRICTED PROGRAMS 194, , , , , , RESOURCE ROOM (SPECIAL ED 111 LICENSED SALARIES 92,736 98, , , , , CLASSIFIED SALARIES 94, , , , , , LICENSED SUB SALARY 2,116 2,220 2,500 2,500 2,500 2, CLASSIFIED SUB SALARY 6,013 4,371 5,000 5,000 5,000 5, ADDITIONAL SALARY 0 4,620 4,620 4, SALARIES 195, , , , , , PERS 28,845 42,348 52,318 50,283 50,283 50, FICA 14,480 20,156 21,403 23,738 23,738 23, WORKERS COMP 1,064 2,126 2,518 2,562 2,562 2, UNEMPLOYMENT ,679 1,862 1,862 1, INSURANCE 86, , , , , , ASSOCIATED PAYROLL COSTS 130, , , , , , LIFE SKILLS INSTR PROF. & TECHNICAL SERVICES 8,216 6,515 6,000 6,000 6,000 6, COPY MACHINE RENTAL TRAVEL-STUDENT PRINTING AND BINDING OTHER GENERAL PROF & TECH SRVS 0 3,831 5,000 4,000 4,000 4, PURCHASED SERVICES 8,827 10,980 11,950 10,750 10,750 10, CLASSROOM SUPPLIES 1,697 2,236 3,500 3,500 3,500 3, TEXTBOOKS 192 1, NON-CONSUMABLE SUPPLIES 1, SOFTWARE ,500 6,500 6, COMPUTER HARDWARE 0 1,987 2,

24 Requirements Report 100 GENERAL FUND 400 SUPPLIES AND MATERIALS 3,028 5,963 6,400 10,400 10,400 10,400 Total 1250 RESOURCE ROOM (SPECIAL ED 338, , , , , , PUBLIC ALTERNATIVE PROGRA 374 OTHER TUITION 20,000 40,000 40,000 40, PURCHASED SERVICES 20,000 40,000 40,000 40, TEXTBOOKS 0 6,000 6,000 6, COMPUTER HARDWARE 5,000 3,800 3,800 3, SUPPLIES AND MATERIALS 5,000 9,800 9,800 9,800 Total 1281 PUBLIC ALTERNATIVE PROGRA 25,000 49,800 49,800 49, DISTRICT ALTERNATIVE PROG 111 LICENSED SALARIES (4,212) CLASSIFIED SALARIES 4,212 10,915 24,280 11, ,755 11, ADDITIONAL SALARY 0 3,300 3,300 3, SALARIES 0 10,915 24,280 15, ,055 15, PERS 0 1,206 4,540 2,211 2,211 2, FICA ,858 1,152 1,152 1, WORKERS COMP UNEMPLOYMENT ASSOCIATED PAYROLL COSTS 0 2,147 6,763 3,565 3,565 3,565 Total 1283 DISTRICT ALTERNATIVE PROG 0 13,061 31,043 18, ,620 18, ORVED CHARTER SCHOOL 360 CHARTER SCHOOL PAYMENTS 40, , , , , , PURCHASED SERVICES 40, , , , , ,000 Total 1288 ORVED CHARTER SCHOOL 40, , , , , , ENGLISH SECOND LANGUAGE P 111 LICENSED SALARIES 7,

25 Requirements Report 100 GENERAL FUND 1291 ENGLISH SECOND LANGUAGE P 112 CLASSIFIED SALARIES 10,272 10,123 13, , ,867 11, LICENSED SUB SALARY ADDITIONAL SALARY 1, SALARIES 17,969 10,123 15, , ,867 11, PERS 1,750 1,678 2,873 2,217 2,217 2, FICA 1, , WORKERS COMP UNEMPLOYMENT ASSOCIATED PAYROLL COSTS 3,243 2,554 4,269 3,284 3,284 3, OTHER INSTR, PROF & TECH SERVICES 824 2, PURCHASED SERVICES 824 2, CLASSROOM SUPPLIES 0 3, SOFTWARE SUPPLIES AND MATERIALS 0 3, Total 1291 ENGLISH SECOND LANGUAGE P 22,035 18,166 20, , ,402 16, ATTENDANCE SERVICES 112 CLASSIFIED SALARIES 23,420 38,425 44, , ,095 34, CLASSIFIED SUB SALARY SALARIES 23,420 38,925 44, , ,095 34, PERS 3,630 5,907 8,296 2,685 2,685 2, FICA 1,542 2,901 3,394 2,817 2,817 2, WORKERS COMP UNEMPLOYMENT INSURANCE 10,512 1, ,532 7,532 7, ASSOCIATED PAYROLL COSTS 15,835 10,426 12,331 13,580 13,580 13,580 Total 2114 ATTENDANCE SERVICES 39,254 49,351 56, , ,675 47, COUNSELOR 21

26 Requirements Report 100 GENERAL FUND 2122 COUNSELOR 111 LICENSED SALARIES 71,078 75,028 82, , ,386 56, CLASSIFIED SALARIES 30,314 31,619 31, , ,249 28, ADDITIONAL SALARY 0 9,768 9,768 9, SALARIES 101, , , , ,403 94, PERS 13,673 18,690 21,325 15,635 15,635 15, FICA 7,327 8,007 8,724 6,818 6,818 6, WORKERS COMP , UNEMPLOYMENT INSURANCE 23,948 29,099 39, ASSOCIATED PAYROLL COSTS 45,578 56,806 71,010 23,701 23,701 23, OTHER INSTR, PROF & TECH SERVICES 1,343 1,673 2,500 2,500 2,500 2, TRAVEL-OUT OF DISTRICT , PRINTING AND BINDING 36 1,000 1,000 1,000 1, PURCHASED SERVICES 2,036 1,946 4,500 4,000 4,000 4, CONSUMABLE SUPPLIES ,400 1,100 1,100 1, CLASSROOM SUPPLIES SOFTWARE , SUPPLIES AND MATERIALS 1, ,400 1,750 1,750 1,750 Total 2122 COUNSELOR 150, , , , , , GUIDANCE SERVICES 112 CLASSIFIED SALARIES 15,687 5,280 4, ADDITIONAL SALARY SALARIES 15,687 5,280 4, PERS 1, FICA 1, WORKERS COMP UNEMPLOYMENT ASSOCIATED PAYROLL COSTS 3, ,

27 Requirements Report 100 GENERAL FUND 2126 GUIDANCE SERVICES 342 TRAVEL-OUT OF DISTRICT 1, PURCHASED SERVICES 1, Total 2126 GUIDANCE SERVICES 18,738 5,892 6, , ,014 1, HEALTH 111 LICENSED SALARIES 0 1,163 2, SALARIES 0 1,163 2, FICA WORKERS COMP UNEMPLOYMENT ASSOCIATED PAYROLL COSTS OTHER INSTR, PROF & TECH SERVICES PURCHASED SERVICES CLASSROOM SUPPLIES ,500 1,000 1,000 1, SUPPLIES AND MATERIALS ,500 1,000 1,000 1,000 Total 2130 HEALTH 325 1,766 4,230 1,000 1,000 1, PSYCHOLOGICAL SERVICES 111 LICENSED SALARIES 46,813 49,591 51, , ,901 48, ADDITIONAL SALARY 0 5,280 5,280 5, SALARIES 46,813 49,591 51, , ,181 54, PERS 6,408 7,750 9,650 9,046 9,046 9, FICA 3,581 3,794 3,948 4,145 4,145 4, WORKERS COMP UNEMPLOYMENT ASSOCIATED PAYROLL COSTS 10,282 12,009 14,373 13,943 13,943 13, TRAVEL-OUT OF DISTRICT PURCHASED SERVICES

28 Requirements Report 100 GENERAL FUND 2140 PSYCHOLOGICAL SERVICES 412 CLASSROOM SUPPLIES , TEXTBOOKS SUPPLIES AND MATERIALS , Total 2140 PSYCHOLOGICAL SERVICES 57,908 62,568 67, , ,024 69, SPEECH PATHOLOGY 319 OTHER INSTR, PROF & TECH SERVICES 60,000 60,000 62,000 80,000 80,000 80, PURCHASED SERVICES 60,000 60,000 62,000 80,000 80,000 80,000 Total 2150 SPEECH PATHOLOGY 60,000 60,000 62,000 80,000 80,000 80, STUDENT TREATMENT SERVICES 319 OTHER INSTR, PROF & TECH SERVICES 21,654 18,454 19,402 21,500 21,500 21, PURCHASED SERVICES 21,654 18,454 19,402 21,500 21,500 21,500 Total 2160 STUDENT TREATMENT SERVICES 21,654 18,454 19,402 21,500 21,500 21, STUDENT SUPPORT SERVICES 113 ADMINISTRATOR SALARY 12,032 12, SALARIES 12,032 12, FICA WORKERS COMP UNEMPLOYMENT ASSOCIATED PAYROLL COSTS 994 1, INSTR PROGRAM IMPROVE SERVICES OTHER INSTR, PROF & TECH SERVICES TRAVEL-OUT OF DISTRICT PURCHASED SERVICES 1, NON-CONSUMABLE SUPPLIES SUPPLIES AND MATERIALS

29 Requirements Report 100 GENERAL FUND Total 2190 STUDENT SUPPORT SERVICES 14,052 14, EDUCATIONAL MEDIA SERVICE 319 OTHER INSTR, PROF & TECH SERVICES 6,000 2,000 2,000 2, PURCHASED SERVICES 6,000 2,000 2,000 2, NON-CONSUMABLE SUPPLIES 39 30, SOFTWARE 0 13,575 9,800 3,000 3,000 3, COMPUTER HARDWARE 20,007 28,124 38,500 90,500 90,500 90, SUPPLIES AND MATERIALS 20,046 72,348 48,300 93,500 93,500 93,500 Total 2220 EDUCATIONAL MEDIA SERVICE 20,046 72,348 54,300 95,500 95,500 95, LIBRARY SERVICES 111 LICENSED SALARIES 2,400 2,400 2, CLASSIFIED SALARIES 8,945 9,178 11, , ,808 5, CLASSIFIED SUB SALARY ADDITIONAL SALARY 0 4,000 4,000 4, SALARIES 11,394 11,905 13, , ,808 9, PERS 1,433 1,606 2,510 1,092 1,092 1, FICA , WORKERS COMP UNEMPLOYMENT ASSOCIATED PAYROLL COSTS 2,378 2,636 3,739 1,981 1,981 1, OTHER INSTR, PROF & TECH SERVICES 1, REPAIRS & MAINT SERVICES TRAVEL-OUT OF DISTRICT PURCHASED SERVICES 1, CONSUMABLE SUPPLIES ,000 1,000 1,000 1, COPY PAPER/OFFICE SUPPLIES CLASSROOM SUPPLIES LIBRARY BOOKS 800 1,955 2,000 1,500 1,500 1, HS LIBRARY BOOKS 1,904 1,889 2,000 2,000 2,000 2,000 25

30 Requirements Report 100 GENERAL FUND 2222 LIBRARY SERVICES 441 ELEMENTARY PERIODICALS HS PERIODICALS SOFTWARE 0 1, COMPUTER HARDWARE 1, SUPPLIES AND MATERIALS 4,828 6,504 6,200 5,300 5,300 5,300 Total 2222 LIBRARY SERVICES 19,835 21,345 23, , ,588 17, TESTING AND ASSESSMENT 111 LICENSED SALARIES 6,346 6,781 7,089 66, ,648 66, CLASSIFIED SALARIES 4, SALARIES 6,346 6,781 11,943 66, ,648 66, PERS ,233 12,450 12,450 12, FICA ,006 5,006 5, WORKERS COMP UNEMPLOYMENT INSURANCE 0 15,063 15,063 15, ASSOCIATED PAYROLL COSTS ,326 33,432 33,432 33,432 Total 2230 TESTING AND ASSESSMENT 7,111 7,582 15, , , , INSTRUCTIONAL STAFF DEVEL 121 LICENSED SUB SALARY 536 6,917 1, ADDITIONAL SALARY 1,199 3, SALARIES 1,735 9,919 1, PERS FICA WORKERS COMP UNEMPLOYMENT INSURANCE TUITION REIMBURSEMENT 130 1,

31 Requirements Report 100 GENERAL FUND 200 ASSOCIATED PAYROLL COSTS 508 2, INSTR PROF. & TECHNICAL SERVICES 104 5,604 29,000 24,000 24,000 24, INSTR PROGRAM IMPROVE SERVICES 0 1, OTHER INSTR, PROF & TECH SERVICES 0 2, TRAVEL-OUT OF DISTRICT 1,570 3, PURCHASED SERVICES 1,674 12,838 29,600 24,600 24,600 24, CONSUMABLE SUPPLIES ,000 1,000 1,000 1, SUPPLIES AND MATERIALS ,000 1,000 1,000 1,000 Total 2240 INSTRUCTIONAL STAFF DEVEL 3,917 25,430 32,500 25,600 25,600 25, BOARD OF DIRECTORS 319 OTHER INSTR, PROF & TECH SERVICES 1,783 2,970 5,100 6,000 6,000 6, TRAVEL-OUT OF DISTRICT ADVERTISING 1, ,000 1,500 1,500 1, AUDIT SERVICES 10,900 10,900 10,900 11,200 11,200 11, LEGAL SERVICES 770 6,050 3,000 3,000 3,000 3, ARCHITECT/ENGINEER SERVICES 0 20,000 20,000 20, ELECTION SERVICES PURCHASED SERVICES 15,784 21,623 21,000 42,650 42,650 42, CONSUMABLE SUPPLIES 2,422 1,685 1,500 2,500 2,500 2, SUPPLIES AND MATERIALS 2,422 1,685 1,500 2,500 2,500 2, DUES AND FEES 2, ,750 2,000 2,000 2, OTHER OBJECTS 2, ,750 2,000 2,000 2,000 Total 2310 BOARD OF DIRECTORS 20,796 24,086 25,250 47,150 47,150 47, EXECUTIVE ADMINISTRATION 113 ADMINISTRATOR SALARY 53,545 54, , , , , SALARIES 53,545 54, , , , , PERS 18,677 19,131 19,131 19, FICA 3,913 3,964 7,640 7,932 7,932 7,932 27

32 Requirements Report 100 GENERAL FUND 2320 EXECUTIVE ADMINISTRATION 231 WORKERS COMP UNEMPLOYMENT INSURANCE 14,180 14,756 18,308 18,714 18,714 18, TUITION REIMBURSEMENT 5, ASSOCIATED PAYROLL COSTS 18,413 19,212 51,124 47,198 47,198 47, INSTR PROGRAM IMPROVE SERVICES INSTR IMPROVE NON-INSTRUCTIONAL STAFF TRAVEL-OUT OF DISTRICT 1, ,500 3,500 3,500 3, POSTAGE ,500 1,000 1,000 1, PRINTING AND BINDING PURCHASED SERVICES 2,106 1,823 5,975 5,500 5,500 5, CONSUMABLE SUPPLIES PERIODICALS COMPUTER HARDWARE 22 1, SUPPLIES AND MATERIALS , DUES AND FEES 1,913 1,314 1,500 2,000 2,000 2, FIDELITY BOND PREMIUMS OTHER OBJECTS 1,913 1,614 1,900 2,400 2,400 2,400 Total 2320 EXECUTIVE ADMINISTRATION 76,484 77, , , , , PRINCIPALS OFFICES 112 CLASSIFIED SALARIES 89,738 81,589 77, , ,530 74, ADMINISTRATOR SALARY 117, , , , , , CLASSIFIED SUB SALARY 2,256 2,347 3,000 5,000 5,000 5, ADDITIONAL SALARY 0 10,454 10,454 10, SALARIES 209, , , , , , PERS 25,487 41,984 49,088 49,131 49,131 49, FICA 15,618 19,842 20,082 21,057 21,057 21, WORKERS COMP 1,109 1,957 2,363 2,188 2,188 2,188 28

33 Requirements Report 100 GENERAL FUND 2410 PRINCIPALS OFFICES 232 UNEMPLOYMENT ,575 1,647 1,647 1, INSURANCE 56,045 35,123 67,932 37,344 37,344 37, TUITION REIMBURSEMENT 2, ASSOCIATED PAYROLL COSTS 98,463 99, , , , , INSTR PROGRAM IMPROVE SERVICES ,000 1,000 1,000 1, TRAVEL-OUT OF DISTRICT 2, ,000 2,000 2,000 2, POSTAGE 2,856 2,140 3,000 4,275 4,275 4, PRINTING AND BINDING ,500 3,000 3,000 3, PURCHASED SERVICES 5,202 4,067 11,500 10,275 10,275 10, CONSUMABLE SUPPLIES COPY PAPER/OFFICE SUPPLIES ,200 2,200 2,200 2, NON-CONSUMABLE SUPPLIES 1,550 3, SOFTWARE ,700 1,500 1,500 1, COMPUTER HARDWARE 65 2,000 1,000 1,000 1, SUPPLIES AND MATERIALS 3,991 6,088 6,700 5,400 5,400 5, DUES AND FEES 1,528 1,429 2,000 2,000 2,000 2, OTHER OBJECTS 1,528 1,429 2,000 2,000 2,000 2,000 Total 2410 PRINCIPALS OFFICES 318, , , , , , FISCAL SERVICES 112 CLASSIFIED SALARIES 51,594 21, MANAGERIAL-CLASSIFIED SALARY 68,432 80, , , , , SALARIES 120, , , , , , PERS 18,216 5,118 19,284 19,870 19,870 19, FICA 9,140 7,560 7,890 7,904 7,904 7, WORKERS COMP UNEMPLOYMENT INSURANCE 0 1, ,126 30,126 30, TUITION REIMBURSEMENT 1,

34 Requirements Report 100 GENERAL FUND 200 ASSOCIATED PAYROLL COSTS 28,110 14,887 30,221 59,374 59,374 59, INSTR IMPROVE NON-INSTRUCTIONAL STAFF , OTHER INSTR, PROF & TECH SERVICES 15,088 33,714 26,342 30,000 30,000 30, COPY MACHINE RENTAL 2,500 2,500 3,000 3,000 3,000 3, TRAVEL-OUT OF DISTRICT ,500 2,000 2,000 2, POSTAGE ,500 1,500 1,500 1, ADVERTISING , PRINTING AND BINDING PURCHASED SERVICES 18,190 36,626 34,442 37,600 37,600 37, COPY PAPER/OFFICE SUPPLIES ,250 1,000 1,000 1, COMPUTER HARDWARE , SUPPLIES AND MATERIALS 1, ,250 1,500 1,500 1, DUES AND FEES FIDELITY BOND PREMIUMS OTHER OBJECTS ,000 1,000 1,000 Total 2520 FISCAL SERVICES 167, , , , , , PAYROLL SERVICES 211 PERS 0 40,000 40,000 40, ASSOCIATED PAYROLL COSTS 0 40,000 40,000 40,000 Total 2524 PAYROLL SERVICES 0 40,000 40,000 40, RISK MANAGEMENT SERVICES 651 LIABILITY INSURANCE 38,494 46,023 50,165 55,000 55,000 55, OTHER OBJECTS 38,494 46,023 50,165 55,000 55,000 55,000 Total 2528 RISK MANAGEMENT SERVICES 38,494 46,023 50,165 55,000 55,000 55, OPERATION/MAINT OF PLANT 112 CLASSIFIED SALARIES 125, , , , , , MANAGERIAL-CLASSIFIED SALARY 0 45, ,445 45,

35 Requirements Report 100 GENERAL FUND 2540 OPERATION/MAINT OF PLANT 122 CLASSIFIED SUB SALARY 8,332 7,899 13,000 15,000 15,000 15, ADDITIONAL SALARY 0 8,360 8,360 8, SALARIES 133, , , , , , PERS 16,687 15,227 26,274 18,237 18,237 18, FICA 9,405 9,536 10,749 12,996 12,996 12, WORKERS COMP 4,150 7,771 6,599 6,379 6,379 6, UNEMPLOYMENT ,019 1,019 1, INSURANCE 21,837 28,352 45,288 30,133 30,133 30, ASSOCIATED PAYROLL COSTS 52,202 61,136 89,753 68,763 68,763 68, INSTR IMPROVE NON-INSTRUCTIONAL STAFF ,000 1,000 1,000 1, OTHER INSTR, PROF & TECH SERVICES 29,728 29,605 37,500 38,000 38,000 38, REPAIRS & MAINT SERVICES 34,303 36,599 45,000 45,000 45,000 45, RENTALS 1,649 1,699 3,000 5,000 5,000 5, ELECTRICITY 74,741 85, , , , , HEATING FUEL 23,712 29,786 38,760 30,000 30,000 30, WATER AND SEWAGE 27,572 25,223 35,000 50,000 50,000 50, GARBAGE 4,485 5,667 8,000 15,000 15,000 15, TRAVEL-OUT OF DISTRICT ,000 1,000 1, TELEPHONE 6,441 6,940 9,300 15,000 15,000 15, PURCHASED SERVICES 203, , , , , , GASOLINE/FUEL STRUCTURAL REPAIR SUPPLIES 13,203 16,379 16,000 36,000 36,000 36, MAINTENANCE SUPPLIES 15,084 16,141 18,000 32,000 32,000 32, NON-CONSUMABLE SUPPLIES ,500 5,500 5, SUPPLIES AND MATERIALS 29,239 32,704 34,000 73,500 73,500 73, REPLACEMENT EQUIPMENT 5,868 1,954 2,000 8,000 8,000 8, CAPITAL OUTLAY 5,868 1,954 2,000 8,000 8,000 8, DUES AND FEES ,000 1,000 1, OTHER OBJECTS ,000 1,000 1,000 31

36 Requirements Report 100 GENERAL FUND Total 2540 OPERATION/MAINT OF PLANT 425, , , , , , FACILITY 322 REPAIRS & MAINT SERVICES 66,170 70,000 70,000 70, PURCHASED SERVICES 66,170 70,000 70,000 70,000 Total 2544 FACILITY 66,170 70,000 70,000 70, VEHICLE OPERATION SERVICE 318 INSTR IMPROVE NON-INSTRUCTIONAL STAFF (108) REIMBURSABLE STUDENT TRANSP 166, , , , , , NON-REIMBURSABLE STUDENT TRANSP 10,701 15,406 12,300 17,000 17,000 17, PURCHASED SERVICES 177, , , , , , GASOLINE/FUEL 29,567 32,735 36,000 32,703 32,703 32, MAINTENANCE SUPPLIES 0 1, SUPPLIES AND MATERIALS 29,567 34,389 36,000 32,703 32,703 32,703 Total 2552 VEHICLE OPERATION SERVICE 207, , , , , , SPECIAL ED. TRANSP. SERVI 331 REIMBURSABLE STUDENT TRANSP 46,907 48,049 41,000 65,000 65,000 65, PURCHASED SERVICES 46,907 48,049 41,000 65,000 65,000 65,000 Total 2558 SPECIAL ED. TRANSP. SERVI 46,907 48,049 41,000 65,000 65,000 65, TECHNOLOGY SERVICES 114 MANAGERIAL-CLASSIFIED SALARY 33,150 43,169 51,723 66, ,234 66, ADDITIONAL SALARY 0 4,400 4,400 4, SALARIES 33,150 43,169 51,723 70, ,634 70, PERS 5,096 7,195 9,672 12,323 12,323 12, FICA 2,536 3,302 3,957 5,404 5,404 5, WORKERS COMP UNEMPLOYMENT

37 Requirements Report 100 GENERAL FUND 200 ASSOCIATED PAYROLL COSTS 7,838 10,907 14,346 18,705 18,705 18, OTHER INSTR, PROF & TECH SERVICES 2,117 8,670 11,150 13,577 13,577 13, TRAVEL-OUT OF DISTRICT , PURCHASED SERVICES 2,223 8,889 12,150 14,177 14,177 14, COPY PAPER/OFFICE SUPPLIES 0 3,000 3,000 3, NON-CONSUMABLE SUPPLIES 964 3, SOFTWARE 4,395 1,477 4,200 17,850 17,850 17, COMPUTER HARDWARE 3,537 1,166 28,000 26,500 26,500 26, SUPPLIES AND MATERIALS 8,896 6,445 32,200 47,350 47,350 47, DUES AND FEES OTHER OBJECTS Total 2660 TECHNOLOGY SERVICES 52,182 69, , , , , SUPPLEMENTAL RETIREMENT P 116 SUPPLEMENTAL RETIREE STIPEND 0 9,300 18,600 18,600 18,600 18, SALARIES 0 9,300 18,600 18,600 18,600 18, FICA ,423 1,423 1,423 1, INSURANCE 49,592 29,955 23, ASSOCIATED PAYROLL COSTS 49,592 30,666 24,580 1,423 1,423 1,423 Total 2700 SUPPLEMENTAL RETIREMENT P 49,592 39,966 43,180 20,023 20,023 20, SHORT TERM DEBT SERVICE 610 REDEMPTION OF PRINCIPAL 20,000 20,000 20,000 25,000 25,000 25, PRINCIPAL INTEREST 6,000 4,800 3,600 4,000 4,000 4, OTHER OBJECTS 26,000 24,800 23,600 29,000 29,000 29,000 Total 5120 SHORT TERM DEBT SERVICE 26,000 24,800 23,600 29,000 29,000 29, TRANSFERS OF FUNDS 710 FUND MODIFICATIONS 500, TRANSFERS 500,

38 Requirements Report 100 GENERAL FUND Total 5200 TRANSFERS OF FUNDS 500, CONTINGENCY 810 PLANNED RESERVE 124, , , , OTHER USES OF FUNDS 124, , , ,000 Total 6110 CONTINGENCY 124, , , ,000 Total 100 GENERAL FUND 4,504,724 5,088,727 6,831, ,844, ,844,322 6,844,

39 GASTON SCHOOL DISTRICT CERTIFICATE OF PARTICIPATION DEBT Oregon School Boards Association Flex Series 1996J Original Issue $400,00 Fiscal Year Ended June Total Principal Interest Coupon Interest Payment date 2016 $ 26,500 $ 25,000 $ 1,500 July 15, % January 15, ,750 25,000 25, % July 15, 2016 Totals $ 78,000 $ 50,000 $ 28,000 35

40 Special Revenue s (200) The Special Revenue s account for the uses of specific revenue sources that are legally restricted to specified purposes. Some examples of special revenue funds include restricted state or federal grants-in-aid and food service sales.

41 Resources Report 211 SB MISCELLANEOUS (17,960) (9,322) (432,294) (425,000) (425,000) (425,000) 1000 REVENUE FROM LOCAL (17,960) (9,322) (432,294) (425,000) (425,000) (425,000) SOURCES 5400 RESOURCES - BEGINNING FUND BAL (45,143) (54,503) (67,706) (35,000) (35,000) (35,000) 5000 OTHER SOURCES (45,143) (54,503) (67,706) (35,000) (35,000) (35,000) Total 211 SB1149 (63,103) (63,826) (500,000) (460,000) (460,000) (460,000) 36

42 Requirements Report 211 SB FACILITY 319 OTHER INSTR, PROF & TECH SERVICES 8,600 17,877 35,000 20,000 20,000 20, REPAIRS & MAINT SERVICES 25,000 20,000 20,000 20, PURCHASED SERVICES 8,600 17,877 60,000 40,000 40,000 40, BUILDINGS ACQUISITION 430, , , , CAPITAL OUTLAY 430, , , , DUES AND FEES 10,000 10,000 10,000 10, OTHER OBJECTS 10,000 10,000 10,000 10,000 Total 2544 FACILITY 8,600 17, , , , ,000 Total 211 SB1149 8,600 17, , , , ,000 37

43 Resources Report 215 FACILITY IMPROVEMENT FUND - CET 1130 CONSTRUCTION EXCISE TAX (6,586) (14,569) 0 (50,000) (50,000) (50,000) 1920 CONTRIBUTIONS-DONATIONS FROM (55,000) REVENUE FROM LOCAL (6,586) (14,569) (55,000) (50,000) (50,000) (50,000) SOURCES 5400 RESOURCES - BEGINNING FUND BAL (12,604) (19,075) (25,000) (25,000) (25,000) (25,000) 5000 OTHER SOURCES (12,604) (19,075) (25,000) (25,000) (25,000) (25,000) Total 215 FACILITY IMPROVEMENT (19,190) (33,644) (80,000) (75,000) (75,000) (75,000) FUND - CET 38

44 Requirements Report 215 FACILITY IMPROVEMENT FUND - CET 2544 FACILITY 319 OTHER INSTR, PROF & TECH SERVICES REPAIRS & MAINT SERVICES 0 19,371 10,000 14,000 14,000 14, PURCHASED SERVICES 0 19,372 10,000 14,000 14,000 14, BUILDINGS ACQUISITION 0 3,181 69,000 60,000 60,000 60, CAPITAL OUTLAY 0 3,181 69,000 60,000 60,000 60, DUES AND FEES ,000 1,000 1,000 1, OTHER OBJECTS ,000 1,000 1,000 1,000 Total 2544 FACILITY ,553 80,000 75,000 75,000 75,000 Total 215 FACILITY IMPROVEMENT FUND - CET ,553 80,000 75,000 75,000 75,000 39

45 Resources Report 220 SPECIAL PROGRAMS FUND 4506 VOCATIONAL ED PAVTEC (2,574) (1,794) (5,305) (5,000) (5,000) (5,000) 4508 IDEA GRANT (87,263) (88,062) (88,500) (89,900) (89,900) (89,900) 4509 SYSTEM PERFORMANCE REVIEW (1,395) (1,470) (3,000) (3,000) (3,000) (3,000) 4512 IDEA REAUTHORIZATION (1,591) (1,591) (2,238) (2,835) (2,835) (2,835) 4531 WASH CTY STUDENT RETENTION GR (14,605) (13,128) (6,310) GRANTS-IN-AID FROM FED GOV'T VIA 0 (2,790) REVENUE FROM FEDERAL SOURCES (107,428) (108,835) (105,353) (100,735) (100,735) (100,735) Total 220 SPECIAL PROGRAMS (107,428) (108,835) (105,353) (100,735) (100,735) (100,735) FUND 40

46 Requirements Report 220 SPECIAL PROGRAMS FUND 1131 HIGH SCHOOL INSTRUCTION 342 TRAVEL-OUT OF DISTRICT 1, PURCHASED SERVICES 1, Total 1131 HIGH SCHOOL INSTRUCTION 1, RESOURCE ROOM (SPECIAL ED 112 CLASSIFIED SALARIES 49,672 46,602 53, , ,658 55, SALARIES 49,672 46,602 53, , ,658 55, PERS 7,980 8,400 8,883 9,122 9,122 9, FICA 3,800 3,582 3,673 3,810 3,810 3, WORKERS COMP UNEMPLOYMENT INSURANCE 25,480 29,124 30,192 29,277 29,277 29, ASSOCIATED PAYROLL COSTS 37,591 41,460 43,469 42,908 42,908 42,908 Total 1250 RESOURCE ROOM (SPECIAL ED 87,263 88,062 97, , ,566 98, DISTRICT ALTERNATIVE PROG 112 CLASSIFIED SALARIES 7,093 7, ADDITIONAL SALARY 3,096 2, SALARIES 10,189 10, PERS 1,818 1, FICA 1, WORKERS COMP UNEMPLOYMENT ASSOCIATED PAYROLL COSTS 2,939 2, Total 1283 DISTRICT ALTERNATIVE PROG 13,128 13, ATTENDANCE & SOCIAL WORK SERVICES 130 ADDITIONAL SALARY SALARIES

47 Requirements Report 220 SPECIAL PROGRAMS FUND 2110 ATTENDANCE & SOCIAL WORK SERVICES 220 FICA WORKERS COMP UNEMPLOYMENT ASSOCIATED PAYROLL COSTS OTHER INSTR, PROF & TECH SERVICES PURCHASED SERVICES CLASSROOM SUPPLIES 1, SUPPLIES AND MATERIALS 1,281 0 Total 2110 ATTENDANCE & SOCIAL WORK SERVICES 1, INSTRUCTIONAL STAFF DEVEL 121 LICENSED SUB SALARY 2,839 3,567 1, CLASSIFIED SUB SALARY ADDITIONAL SALARY SALARIES 3,216 4,242 2, PERS FICA WORKERS COMP UNEMPLOYMENT ASSOCIATED PAYROLL COSTS INSTR PROGRAM IMPROVE SERVICES INSTR IMPROVE NON-INSTRUCTIONAL STAFF OTHER INSTR, PROF & TECH SERVICES 0 1, TRAVEL-OUT OF DISTRICT 379 1, PURCHASED SERVICES 833 2, SOFTWARE 5,800 2,169 2,169 2, SUPPLIES AND MATERIALS 5,800 2,169 2,169 2,169 Total 2240 INSTRUCTIONAL STAFF DEVEL 4,377 7,612 8,238 2,169 2,169 2,169 42

48 Requirements Report 220 SPECIAL PROGRAMS FUND Total 220 SPECIAL PROGRAMS FUND 107, , , , , ,

49 Resources Report 221 TITLE I 4501 TITLE I (137,112) (121,623) (124,043) (103,000) (103,000) (103,000) 4000 REVENUE FROM FEDERAL (137,112) (121,623) (124,043) (103,000) (103,000) (103,000) SOURCES Total 221 TITLE I (137,112) (121,623) (124,043) (103,000) (103,000) (103,000) 44

50 Requirements Report 221 TITLE I 1272 TITLE I 111 LICENSED SALARIES 90,592 92,245 82, , ,106 44, CLASSIFIED SALARIES 0 11, ,000 11, ADDITIONAL SALARY 800 1, ,960 11,960 11, SALARIES 91,392 93,317 82, , ,066 67, PERS 13,885 15,081 15,505 8,185 8,185 8, FICA 6,686 6,955 6,343 4,182 4,182 4, WORKERS COMP UNEMPLOYMENT INSURANCE 24,542 5,561 16,525 13,808 13,808 13, ASSOCIATED PAYROLL COSTS 45,656 28,263 39,618 26,934 26,934 26, CLASSROOM SUPPLIES 0 2,000 2,000 2, SOFTWARE 0 1,500 1,500 1, COMPUTER HARDWARE 0 1,500 1,500 1, SUPPLIES AND MATERIALS 0 5,000 5,000 5,000 Total 1272 TITLE I 137, , , , ,000 99, INSTRUCTIONAL STAFF DEVEL 312 INSTR PROGRAM IMPROVE SERVICES 514 4,000 4,000 4, TRAVEL-OUT OF DISTRICT PURCHASED SERVICES ,000 4,000 4,000 Total 2240 INSTRUCTIONAL STAFF DEVEL ,000 4,000 4, COMMUNITY SERVICES 130 ADDITIONAL SALARY SALARIES PERS WORKERS COMP UNEMPLOYMENT ASSOCIATED PAYROLL COSTS

51 Requirements Report 221 TITLE I 3300 COMMUNITY SERVICES 342 TRAVEL-OUT OF DISTRICT PURCHASED SERVICES CLASSROOM SUPPLIES SUPPLIES AND MATERIALS Total 3300 COMMUNITY SERVICES ,000 0 Total 221 TITLE I 137, , , , , ,

52 Resources Report 223 TITLE V 4502 TITLE V (22,744) 0 (23,000) (21,500) (21,500) (21,500) 4510 TITLE IIA 0 (15,458) TITLE III (5,847) REVENUE FROM FEDERAL SOURCES (28,591) (15,458) (23,000) (21,500) (21,500) (21,500) Total 223 TITLE V (28,591) (15,458) (23,000) (21,500) (21,500) (21,500) 47

53 Requirements Report 223 TITLE V 1271 REMEDIATION 111 LICENSED SALARIES 1, ADDITIONAL SALARY 0 5, SALARIES 1,852 5, PERS FICA WORKERS COMP UNEMPLOYMENT ASSOCIATED PAYROLL COSTS CONSUMABLE SUPPLIES ,100 1,100 1, SUPPLIES AND MATERIALS ,100 1,100 1,100 Total 1271 REMEDIATION 2,106 6,125 1,225 1,100 1,100 1, TITLE I 111 LICENSED SALARIES 16, , SALARIES 16, , PERS 3,02 2, FICA 1, , WORKERS COMP UNEMPLOYMENT INSURANCE 4,670 9, ASSOCIATED PAYROLL COSTS 9,311 9,333 3,775 0 Total 1272 TITLE I 25,766 9,333 17, INSTRUCTIONAL STAFF DEVEL 121 LICENSED SUB SALARY 713 3,000 3,000 3, ADDITIONAL SALARY 36 2,500 11,400 11,400 11, SALARIES 36 3,213 14,400 14,400 14, PERS ,742 2,742 2, FICA ,100 1,100 1,100 48

54 Requirements Report 223 TITLE V 2240 INSTRUCTIONAL STAFF DEVEL 231 WORKERS COMP UNEMPLOYMENT ASSOCIATED PAYROLL COSTS ,000 4,000 4, INSTR PROGRAM IMPROVE SERVICES TRAVEL-OUT OF DISTRICT 0 1,500 1,500 1, PURCHASED SERVICES 0 2,000 2,000 2,000 Total 2240 INSTRUCTIONAL STAFF DEVEL ,000 20,400 20,400 20, PRINCIPALS OFFICES 130 ADDITIONAL SALARY SALARIES PERS FICA WORKERS COMP UNEMPLOYMENT ASSOCIATED PAYROLL COSTS 39 0 Total 2410 PRINCIPALS OFFICES Total 223 TITLE V 28,591 15,458 23,000 21,500 21,500 21,500 49

55 Resources Report 226 RURAL EDUCATION FUND 4515 RURAL EDUCATION (49,390) (22,196) (31,358) (34,000) (34,000) (34,000) 4000 REVENUE FROM FEDERAL (49,390) (22,196) (31,358) (34,000) (34,000) (34,000) SOURCES Total 226 RURAL EDUCATION FUND (49,390) (22,196) (31,358) (34,000) (34,000) (34,000) 50

56 Requirements Report 226 RURAL EDUCATION FUND 1210 TAG PROGRAM 130 ADDITIONAL SALARY 1,600 1, SALARIES 1,600 1, PERS FICA WORKERS COMP UNEMPLOYMENT ASSOCIATED PAYROLL COSTS Total 1210 TAG PROGRAM 1,897 2, RESOURCE ROOM (SPECIAL ED 130 ADDITIONAL SALARY 1,600 1, SALARIES 1,600 1, PERS FICA WORKERS COMP UNEMPLOYMENT ASSOCIATED PAYROLL COSTS Total 1250 RESOURCE ROOM (SPECIAL ED 1,811 1, REMEDIATION 130 ADDITIONAL SALARY 5,211 1,125 9,739 5,280 5,280 5, SALARIES 5,211 1,125 9,739 5,280 5,280 5, PERS , FICA WORKERS COMP UNEMPLOYMENT ASSOCIATED PAYROLL COSTS ,815 1,425 1,425 1, OTHER INSTR, PROF & TECH SERVICES PURCHASED SERVICES

57 Requirements Report 226 RURAL EDUCATION FUND 1271 REMEDIATION 412 CLASSROOM SUPPLIES SOFTWARE 13,020 5,579 12,000 15,000 15,000 15, COMPUTER HARDWARE 0 1,900 1,900 1, SUPPLIES AND MATERIALS 13,020 5,779 12,000 16,900 16,900 16,900 Total 1271 REMEDIATION 19,099 7,008 24,554 23,605 23,605 23, TITLE I 112 CLASSIFIED SALARIES LICENSED SUB SALARY SALARIES PERS FICA WORKERS COMP UNEMPLOYMENT INSURANCE ASSOCIATED PAYROLL COSTS CLASSROOM SUPPLIES 2, SOFTWARE SUPPLIES AND MATERIALS 2, Total 1272 TITLE I 3, DISTRICT ALTERNATIVE PROG 130 ADDITIONAL SALARY 4,992 1, SALARIES 4,992 1, PERS FICA WORKERS COMP UNEMPLOYMENT ASSOCIATED PAYROLL COSTS

58 Requirements Report 226 RURAL EDUCATION FUND 1283 DISTRICT ALTERNATIVE PROG 470 SOFTWARE 6, SUPPLIES AND MATERIALS 6, Total 1283 DISTRICT ALTERNATIVE PROG 11,125 2, INSTRUCTIONAL STAFF DEVEL 121 LICENSED SUB SALARY 3, ,500 1,500 1, CLASSIFIED SUB SALARY ADDITIONAL SALARY 1, , SALARIES 5, ,446 2,000 2,000 2, PERS FICA WORKERS COMP UNEMPLOYMENT TUITION REIMBURSEMENT 0 2,600 2,600 2, ASSOCIATED PAYROLL COSTS ,358 2,600 2,600 2, INSTR PROGRAM IMPROVE SERVICES 6,214 8, ,000 2,000 2, TRAVEL-OUT OF DISTRICT PURCHASED SERVICES 6,214 8, ,795 2,795 2, CONSUMABLE SUPPLIES 0 3,000 3,000 3, SUPPLIES AND MATERIALS 0 3,000 3,000 3,000 Total 2240 INSTRUCTIONAL STAFF DEVEL 12,016 8,276 6,804 10,395 10,395 10,395 Total 226 RURAL EDUCATION FUND 49,390 22,196 31,358 34,000 34,000 34,000 53

59 Resources Report 250 STUDENT BODY FUND 1510 INTEREST ON INVESTMENTS (3,000) MISCELLANEOUS (127,996) (138,522) (137,765) (176,000) (176,000) (176,000) 1000 REVENUE FROM LOCAL (127,996) (138,522) (140,765) (176,000) (176,000) (176,000) SOURCES 5400 RESOURCES - BEGINNING FUND BAL (108,189) 0 (87,235) (95,000) (95,000) (95,000) 5000 OTHER SOURCES (108,189) 0 (87,235) (95,000) (95,000) (95,000) Total 250 STUDENT BODY FUND (236,185) (138,522) (228,000) (271,000) (271,000) (271,000) 54

60 Requirements Report 250 STUDENT BODY FUND 1113 ELEMENTARY EXTRA-CURRICUL 410 CONSUMABLE SUPPLIES 25,715 42,183 63,500 71,000 71,000 71, SUPPLIES AND MATERIALS 25,715 42,183 63,500 71,000 71,000 71,000 Total 1113 ELEMENTARY EXTRA-CURRICUL 25,715 42,183 63,500 71,000 71,000 71, JR. HIGH EXTRA-CURRICULAR 410 CONSUMABLE SUPPLIES 29,758 12,746 51,000 75,000 75,000 75, SUPPLIES AND MATERIALS 29,758 12,746 51,000 75,000 75,000 75,000 Total 1122 JR. HIGH EXTRA-CURRICULAR 29,758 12,746 51,000 75,000 75,000 75, HIGH SCHOOL EXTRA CURRICU 410 CONSUMABLE SUPPLIES 66,711 92, , , , , SUPPLIES AND MATERIALS 66,711 92, , , , ,000 Total 1132 HIGH SCHOOL EXTRA CURRICU 66,711 92, , , , ,000 Total 250 STUDENT BODY FUND 122, , , , , ,000 55

61 Resources Report 260 FOOD SERVICE FUND 1612 LUNCH (27,559) (30,166) (58,173) (60,000) (60,000) (60,000) 1000 REVENUE FROM LOCAL (27,559) (30,166) (58,173) (60,000) (60,000) (60,000) SOURCES 3102 STATE SCHOOL FUND - SCHOOL LUN (1,357) (1,333) (1,300) (1,300) (1,300) (1,300) 3299 OTHER RESTRICTED GRANTS-IN-AID 0 (940) REVENUE FROM STATE (1,357) (2,273) (1,300) (1,300) (1,300) (1,300) SOURCES 4500 RESTRICTED REVENUE FROM FED G (83,883) (84,118) (100,527) (90,500) (90,500) (90,500) 4900 REVENUE FOR/ON BEHALF OF THE D (5,941) (7,269) (8,000) (7,000) (7,000) (7,000) 4000 REVENUE FROM FEDERAL (89,824) (91,387) (108,527) (97,500) (97,500) (97,500) SOURCES 5400 RESOURCES - BEGINNING FUND BAL (17,213) (6,867) (500) (500) (500) (500) 5000 OTHER SOURCES (17,213) (6,867) (500) (500) (500) (500) Total 260 FOOD SERVICE FUND (135,953) (130,693) (168,500) (159,300) (159,300) (159,300) 56

62 Requirements Report 260 FOOD SERVICE FUND 2544 FACILITY 542 REPLACEMENT EQUIPMENT 0 4, ,000 5,000 5, CAPITAL OUTLAY 0 4, ,000 5,000 5,000 Total 2544 FACILITY 0 4, ,000 5,000 5, FOOD SERVICES 112 CLASSIFIED SALARIES 6,761 6,764 8, , ,620 5, CLASSIFIED SUB SALARY SALARIES 6,761 6,764 9, , ,620 5, PERS ,170 1,036 1,036 1, FICA WORKERS COMP UNEMPLOYMENT ASSOCIATED PAYROLL COSTS 1,251 1,376 2,018 1,548 1,548 1, OTHER INSTR, PROF & TECH SERVICES 1, ,600 1,000 1,000 1, REPAIRS & MAINT SERVICES 2,000 2,000 2,000 2, PURCHASED SERVICES 1, ,600 3,000 3,000 3, CONSUMABLE SUPPLIES ,000 2,000 2,000 2, PURCHASED FOOD 104, , , , , , NON-CONSUMABLE SUPPLIES , COMPUTER HARDWARE , SUPPLIES AND MATERIALS 105, , , , , ,132 Total 3100 FOOD SERVICES 115, , , , , , SHORT TERM DEBT SERVICE 610 REDEMPTION OF PRINCIPAL 14, PRINCIPAL INTEREST OTHER OBJECTS 14, Total 5120 SHORT TERM DEBT SERVICE 14,

63 Requirements Report 260 FOOD SERVICE FUND Total 260 FOOD SERVICE FUND 129, , , , , ,

64 Resources Report 290 SPECIAL PROGRAMS OTHER GR 1925 MISC. UNRESTRICTED FEES (10,719) (560) (150,000) (150,000) (150,000) (150,000) 1000 REVENUE FROM LOCAL (10,719) (560) (150,000) (150,000) (150,000) (150,000) SOURCES 5400 RESOURCES - BEGINNING FUND BAL (2,841) (2,055) OTHER SOURCES (2,841) (2,055) 0 0 Total 290 SPECIAL PROGRAMS (13,560) (2,615) (150,000) (150,000) (150,000) (150,000) OTHER GR 59

65 Requirements Report 290 SPECIAL PROGRAMS OTHER GR 1111 ELEMENTARY K CLASSROOM SUPPLIES 20,000 20,000 20,000 20, SUPPLIES AND MATERIALS 20,000 20,000 20,000 20,000 Total 1111 ELEMENTARY K-6 20,000 20,000 20,000 20, HIGH SCHOOL INSTRUCTION 130 ADDITIONAL SALARY SALARIES PERS FICA WORKERS COMP UNEMPLOYMENT ASSOCIATED PAYROLL COSTS CLASSROOM SUPPLIES 2, ,000 20,000 20,000 20, SUPPLIES AND MATERIALS 2, ,000 20,000 20,000 20,000 Total 1131 HIGH SCHOOL INSTRUCTION 3, ,000 20,000 20,000 20, RESOURCE ROOM (SPECIAL ED 460 NON-CONSUMABLE SUPPLIES SUPPLIES AND MATERIALS Total 1250 RESOURCE ROOM (SPECIAL ED OPERATION/MAINT OF PLANT 322 REPAIRS & MAINT SERVICES 40,000 40,000 40,000 40, PURCHASED SERVICES 40,000 40,000 40,000 40,000 Total 2540 OPERATION/MAINT OF PLANT 40,000 40,000 40,000 40, TECHNOLOGY SERVICES 319 OTHER INSTR, PROF & TECH SERVICES 8,144 1,579 10,000 10,000 10,000 10, PURCHASED SERVICES 8,144 1,579 10,000 10,000 10,000 10,000 60

66 Requirements Report 290 SPECIAL PROGRAMS OTHER GR Total 2660 TECHNOLOGY SERVICES 8,144 1,579 10,000 10,000 10,000 10, COMMUNITY SERVICES 319 OTHER INSTR, PROF & TECH SERVICES 10,000 10,000 10,000 10, PURCHASED SERVICES 10,000 10,000 10,000 10,000 Total 3300 COMMUNITY SERVICES 10,000 10,000 10,000 10, BLDG., ACQ., CONSTR., IMP 525 UNDESIGNATED 50,000 50,000 50,000 50, CAPITAL OUTLAY 50,000 50,000 50,000 50,000 Total 4150 BLDG., ACQ., CONSTR., IMP 50,000 50,000 50,000 50,000 Total 290 SPECIAL PROGRAMS OTHER GR 11,504 2, , , , ,000 61

67 Debt Service s (300) Oregon Budget Law requires the establishment of a Debt Service when a bond levy is passed. These funds account for the accumulation of resources for, and the payment of the District s Unfunded Actuarial Liability (UAL) of its PERS pension plan.

68 Resources Report 320 PENSION BOND DEBT SERVICE 1970 SERVICES PROVIDED OTHER FUNDS (225,502) (303,038) (338,752) (353,550) (353,550) (353,550) 1000 REVENUE FROM LOCAL (225,502) (303,038) (338,752) (353,550) (353,550) (353,550) SOURCES 5400 RESOURCES - BEGINNING FUND BAL (115,525) (34,296) (3,000) (4,500) (4,500) (4,500) 5000 OTHER SOURCES (115,525) (34,296) (3,000) (4,500) (4,500) (4,500) Total 320 PENSION BOND DEBT (341,027) (337,334) (341,752) (358,050) (358,050) (358,050) SERVICE 62

69 Requirements Report 320 PENSION BOND DEBT SERVICE 2520 FISCAL SERVICES 319 OTHER INSTR, PROF & TECH SERVICES 3,200 3,200 3,200 3,200 3,200 3, PURCHASED SERVICES 3,200 3,200 3,200 3,200 3,200 3,200 Total 2520 FISCAL SERVICES 3,200 3,200 3,200 3,200 3,200 3, GENERAL OBLIGATION BONDS 610 REDEMPTION OF PRINCIPAL 94,410 98,897 99, , , , PRINCIPAL INTEREST 209, , , , , , OTHER OBJECTS 303, , , , , ,850 Total 5110 GENERAL OBLIGATION BONDS 303, , , , , ,850 Total 320 PENSION BOND DEBT SERVICE 306, , , , , ,050 63

70 GASTON SCHOOL DISTRICT LIMITED TAX PENSION OBLIGATION BONDS Oregon School Boards Association Limited Tax Pension Obligation Bonds Series 2002, 2002 PERS UAL Wells Fargo Bank Northwest, NA, Trustee Original Issue $1,797, Fiscal Year Ended June Total Principal Interest Coupon Interest Payment date 2016 $ 36,923 $ $ 36,923 December 30, ,923 37,259 79, % June 30, ,923 36,923 December 30, ,923 36,643 85, % June 30, ,923 36,923 December 30, ,923 38,029 93, % June 30, ,923 36,923 December 30, ,923 37,212 99, % June 30, ,923 36,923 December 30, ,923 38, , % June 30, ,923 36,923 December 30, , ,000 36, % June 30, ,623 33,623 December 30, , ,000 33, % June 30, ,924 29,924 December 30, , ,000 29, % June 30, ,669 25,669 December 30, , ,000 25, % June 30, ,951 20,951 December 30, , ,000 20, % June 30, ,679 15,679 December 30, , ,000 15, % June 30, ,713 9,713 December 30, , ,000 9, % June 30, ,053 3,053 December 30, , ,000 3, % June 30, 2028 Totals $ 2,525,290 $ 1,522,192 $ 1,003,097 64

71 GASTON SCHOOL DISTRICT LIMITED TAX PENSION OBLIGATION BONDS Oregon School Boards Association Limited Tax Pension Obligation Bonds Series 2003, 2003 PERS UAL Wells Fargo Bank Northwest, NA, Trustee Original Issue $2,314, Fiscal Year Ended June Total Principal Interest Coupon Interest Payment date 2016 $ 34,853 $ 0 $ 34,853 December 30, ,853 61, , % June 30, , ,853 December 30, ,853 61, , % June 30, , ,853 December 30, ,853 63, , % June 30, , ,853 December 30, ,853 62, , % June 30, , ,853 December 30, ,853 61, , % June 30, , ,853 December 30, ,853 62, , % June 30, , ,853 December 30, ,853 61, , % June 30, , ,853 December 30, ,853 61, , % June 30, , ,853 December 30, , ,000 34, % June 30, , ,542 December 30, , ,000 28, % June 30, ,30 21,300 December 30, , ,000 21, % June 30, , ,206 December 30, , ,000 13, % June 30, ,26 4,260 December 30, , ,000 4, % June 30, 2028 Totals $ 3,361,975 $ 1,727,163 $ 1,634,812 65

72 Trust and Agency s (700) Accounts for dedicated scholarship revenues received and held by the District in a fiduciary capacity. Disbursements from this fund are made in accordance with trust agreements.

73 Resources Report 700 KAULIA TRUST FUND 5400 RESOURCES - BEGINNING FUND BAL (7,824) (7,521) (7,500) (7,500) (7,500) (7,500) 5000 OTHER SOURCES (7,824) (7,521) (7,500) (7,500) (7,500) (7,500) Total 700 KAULIA TRUST FUND (7,824) (7,521) (7,500) (7,500) (7,500) (7,500) 66

74 Requirements Report 700 KAULIA TRUST FUND 1132 HIGH SCHOOL EXTRA CURRICU 410 CONSUMABLE SUPPLIES ,500 7,500 7,500 7, SUPPLIES AND MATERIALS ,500 7,500 7,500 7,500 Total 1132 HIGH SCHOOL EXTRA CURRICU ,500 7,500 7,500 7,500 Total 700 KAULIA TRUST FUND ,500 7,500 7,500 7,500 67

75 Resources Report 710 SHUKLA FAMILY SCHOLARSHIP 1990 MISCELLANEOUS (1,002) (1,002) REVENUE FROM LOCAL (1,002) (1,002) 0 0 SOURCES 5400 RESOURCES - BEGINNING FUND BAL (1,002) (1,503) (1,002) (1,002) (1,002) (1,002) 5000 OTHER SOURCES (1,002) (1,503) (1,002) (1,002) (1,002) (1,002) Total 710 SHUKLA FAMILY (2,004) (2,505) (1,002) (1,002) (1,002) (1,002) SCHOLARSHIP 68

76 Requirements Report 710 SHUKLA FAMILY SCHOLARSHIP 3300 COMMUNITY SERVICES 319 OTHER INSTR, PROF & TECH SERVICES 501 1,002 1,002 1,002 1,002 1, PURCHASED SERVICES 501 1,002 1,002 1,002 1,002 1,002 Total 3300 COMMUNITY SERVICES 501 1,002 1,002 1,002 1,002 1,002 Total 710 SHUKLA FAMILY SCHOLARSHIP 501 1,002 1,002 1,002 1,002 1,002 69

77 Resources Report 720 KREIN-MOREY SCHOLARSHIP 1990 MISCELLANEOUS (5,000) REVENUE FROM LOCAL (5,000) 0 SOURCES 5400 RESOURCES - BEGINNING FUND BAL 0 (5,000) (4,000) (4,000) (4,000) (4,000) 5000 OTHER SOURCES 0 (5,000) (4,000) (4,000) (4,000) (4,000) Total 720 KREIN-MOREY (5,000) (5,000) (4,000) (4,000) (4,000) (4,000) SCHOLARSHIP 70

78 Requirements Report 720 KREIN-MOREY SCHOLARSHIP 3300 COMMUNITY SERVICES 319 OTHER INSTR, PROF & TECH SERVICES 0 1,000 4,000 4,000 4,000 4, PURCHASED SERVICES 0 1,000 4,000 4,000 4,000 4,000 Total 3300 COMMUNITY SERVICES 0 1,000 4,000 4,000 4,000 4,000 Total 720 KREIN-MOREY SCHOLARSHIP 0 1,000 4,000 4,000 4,000 4,000 71

79 Appendices

80 72

81 73

82 74

83 75

84 76