Douglas County School District #15 ADOPTED BUDGET DOCUMENT FISCAL YEAR

Transcription

1 Douglas County School District #15 ADOPTED BUDGET DOCUMENT FISCAL YEAR

2 Adopted Budget Document TABLE OF CONTENTS Budget Message Page: 1 Board of Directors Page: 5 Budget Committee Members Page: 6 Budget Calendar Page: 7 State School Fund Estimate Page: 8 Memo on Financial Impact of Moving Tiller students to Day Creek Page: 10 Fund Summary Page: 13 Budget Comparison- to Estimated Page: 14 Revenue and Expenditure Detail General Fund #100 Page: 16 Grants & Projects #220 Page: 27 Student Body Fund #230 Page: 33 Days Creek Food Service Fund #250 Page: 35 Tiller Food Service Fund #251 Page: 37 Debt Service Fund #302 Page: 39 Capital Improvement Fund #404 Page: 41 Days Creek Charter School Fund #700 Page: 44

3 Douglas County School District 15 Superintendent s Budget Message The proposed budget document represents the Douglas County School District s financial plan for the fiscal year. Revenue forecasts included in the proposed budget document are based on the latest information available from sources at the Oregon Department of Education, including the latest estimates for the State School Fund and for all federal awards that flow through the Oregon Department of Education. Our goal this year is to take a very conservative approach to budgeting. We have followed the State s traditional funding model. In past years and in order to balance the budget, the district had chosen to project increases in student counts. This method of budgeting, combined with a lack of follow through with budget cuts, lack of necessary internal controls and a high level of expenditures, has resulted in a budget deficit over a period of several years. Due to this deficit, our ending fund balance was more than depleted which translated into mid-year budget cuts for staff and services within the District. Unfortunately the downward trend continues. Students are leaving for a variety of reasons, the vast majority of which lie outside of the District s control. The outlook for has not begun to improve. Despite a current State budget for education estimated to increase, there are still many uncertainties out there and thus, the District is forced to budget accordingly. Despite the increase in funding from the State, total General Fund revenues for are anticipated to decrease due to our declining enrollment. Without the ability to use district reserves, we must take a long term approach to preserve the longevity of the district. It will be increasingly important to set aside money in reserves for use in in order to continue to provide the District some sort of cushion in case an emergency were to arise. In addition to the use of its fund balance, the district continues to have outstanding debt obligations. Along with repaying the bond for the boiler, we must repay the ODE loan of $400,000 in four years. All repayments are deducted monthly directly from the State School Fund payment. The monthly repayments start in July 2014 for a total of $100,000 for the. Monthly repayments will continue of at least $100,000 per year for the four years, placing additional strain on future monies. Page 1 of 60 Days Creek Adopted Budget

4 The District feels it is in the best interest of students to keep them in the classroom and learning as much as possible and that it is beneficial to employee morale to keep everyone working, thus there is an immediate need to bring in additional revenues for the short and long term. As mentioned before, District enrollment continues to decline. There is no indication at this time this trend will turnaround at any time in the future. If that holds true the District s revenue situation will continue to suffer. The District continues to strategize ways in which to retain and attract students so that this trend swings in a positive direction. By securing the loan from the ODE this year, closing Tiller and Chartering K12 next year, we will be able to incorporate the following assumptions for revenues and secure the future of our district: Beginning Fund Balance $350,000 State School Fund Grant $2,203,059 Reduction in SSF for reduced ADMR & reduction of Transportation reimbursement -$135,000 One-time change in the SSG calculation for SY $600,000 $2,668,059 IDEA and Title I grants will be funded at 90-95% of awards The early retirement incentive for licensed staff will cost the district approximately $45,000 next year Property Taxes will remain the same Overhead at Tiller will decrease significantly for a decrease in monthly expenditures Maintenance costs for buses will decrease due to route reduction Moving costs have been considered Classrooms, lunch, transportation and playground configurations have been considered Staffing hours will be restored in some areas, maintained in others and eliminated where we currently have subs, or in the event we can combine duties. These changes result in the district remaining status quo for classified compensation Page 2 of 60 Days Creek Adopted Budget

5 Contracts for both bargaining units are currently open and undecided with both groups open for salaries and benefits. We are including in the budget, a 1.3% COLA, one step and $25 additional insurance cap. The budget contains an increase in the of three teaching positions from part time to a full 1.0 for next year. These positions are currently in the Elementary School, the Middle School and the High School. All Instructional Aids will remain in place, and all will work a 7.5 hour school day. The need to add back a teacher at Tiller will no longer be necessary due to combining the middle school students into one building. Unemployment expenditures in General Fund have been budgeted to reflect layoffs from last spring. All other costs have been either kept level or were adjusted for CPI to reflect the impact of inflation on goods and services purchased by the District. The budget supports the achievement of our District Goals. We will be begin to develop a long range strategic plan to ensure the financial security of the district. The budget allows the district to place $350,000 in our reserve fund. It includes $150,000 to be placed in a building facilities fund. As the saying goes, you have to spend money to save money. Over the long term, by assessing and improving our grounds and facilities, we will eventually reduce maintenance, technology, repairs and operational costs. The safety of our children will no longer be compromised. The budget includes $45,000 set aside for curriculum to improve teaching for learning. We will also be addressing the needs of all children below and above grade level through identification and targeted assistance. We have also increased the technology budget to bring it into the 21 st century for the new Common Core Standards and Smarter Balanced Testing. You will also see that we have budgeted for the addition of an administrator to offset the increasing responsibilities needed to guarantee the academic success of all students and keep the district up to speed on all educational rules and requirements. By combining Tiller and Days Creek, we will also be able to improve and increase K12 communication and parent engagement. This will not only give us a better sense of family, it will also give us consistency and continuity K12. With new staff coming in, this allows us the opportunity to become one. The District will continue its conservative budget and frugal spending practices, all the while hoping for continued enrollment stabilization and additional funding from the State in the next legislative session, in order to maintain its level of programs and services for the students in the future. Our goal is to continue to preserve the uniqueness and small school environment that we are so proud of. Page 3 of 60 Days Creek Adopted Budget

6 Budget Process The proposed budget document for the fiscal year was prepared under the direction of the Superintendent and the Business Manager in accordance with District policies and local budget law. The proposed budget document is based on the latest allocations of funds available from the Oregon Department of Education and other sources. This document was developed with an eye to the future, a future with great economic uncertainty. Until Oregon recovers from the recession, the enrollment decline slows or turns around, and things such as PERS costs can be brought under control, it will continue to be difficult to maintain service levels and a prudent fund balance. We would like to thank the Staff, the Students, the Community, the Board of Directors, the Charter Board and the Budget Committee for their continued support and dedication to our cause. Respectfully submitted by: Mindy Porter Superintendent Barbara Tayler Business Manger Page 4 of 60 Days Creek Adopted Budget

7 Douglas County School District #15 Days Creek / Tiller Schools BOARD OF DIRECTORS Name Zone Phone Expires 6/30 Position Number Stan Huebner PO Box 73 Days Creek, OR Chris Rusch Chairperson PO Box 185 Tiller, OR Larry Ellis Vice Chair 600 Crume Ranch Lane Tiller,OR Dana Stone 3542 Days Creek Road Days Creek, OR Lori Depew 6038 South Umpqua Road Tiller, OR Kathy Bennett Tiller Trail Hwy Days Creek, OR Tammy Eichmann 3170 Days Creek Road Days Creek, OR Days Creek Tiller At-Large At-Large Tiller At-Large Days Creek The Board of Directors meet the Third Monday of each month at 6:00 p.m. in the Days Creek School, except for September, December, March and July when meetings are held in Tiller Elementary. Directors are elected for a 4-year term (ORS ) unless elected or appointed to an unexpired term. Page 5 of 60 Days Creek Adopted Budget

8 DOUGLAS COUNTY SCHOOL DISTRICT #15 Days Creek/Tiller Schools BUDGET COMMITTEE MEMBERS NAME ADDRESS PHONE TERM EXP 6/30 Diane Swingley PO Box 73, Days Creek Rex Fuller Tiller Trail Hwy, Days Creek Richard Bennett Tiller Trail Hwy, Days Creek Pauline Montgomery-Borg PO Box 142, Days Creek Glenda Connor 9915 Tiller Trail Hwy, Canyonville Don Eichmann 3170 Days Creek Rd, Days Creek Troy Michaels PO Box 208, Days Creek CHAIRPERSON: VICE CHAIRPERSON: SECRETARY: Members appointed by the Board of Directors for a three (3) year term unless filling an unexpired term. Page 6 of 60 Days Creek Adopted Budget

9 Days Creek School District #15 Budget Calendar Budget Committee April 21, 2014 April 21, 2014 Work Session of the Budget Committee, 5:00 PM at the Days Creek Charter School Regular School Board Meeting, 6:00 PM at the Days Creek Charter School April 24, 2014 First Publication Notice of Budget Committee Meeting. (Notice to be published not more than 30 days before meeting with at least 5 days between first and second notice of Budget Meeting.) May 1, 2014 Second Publication of Notice of Budget Committee Meeting. (Notice to be published not more than 30 nor less than 5 days prior to date of budget committee meeting.) May 19, 2014 First Budget Committee Meeting, 5:00 PM at the Days Creek Charter School May 19, 2014 Regular School Board Meeting, 6:00 PM at the Days Creek Charter School May 30, 2014 Publication of Notice of Budget Hearing, Financial Summary and Fund Summaries (Not more than 25 days nor less than 5 days prior to hearing.) June 16, 2014 Public Hearing on Budget (As approved by the Budget Committee, shall be conducted by a least a quorum of the Board.) 6:00 PM at the Days Creek Charter School June 16, 2014 Regular School Board Meeting Adopt Budget, Appropriated Funds and Declare Tax Levy. 6:00 PM at the Days Creek Charter School July 15, 2014 Deadline to Certify Tax Levy to County Assessor. Page 7 of 60 Days Creek Adopted Budget

10 STATE SCHOOL FUND GRANT Based on $6.65 Billion Legislatively Approved Budget with 49/51 split as of 4/28/2014 Douglas County, Douglas County SD 15 District ID: Local Revenue Property Taxes and in-lieu of property taxes from local sources = $420,00 Federal Forest Fees = $ Common School Fund = $16, State Managed Timber = $ ESD Equalization = In-Lieu of Property Taxes(non-local sources) = $ Revenue Adjustments = $ Local Revenue = $439, District Average Teacher Experience = State Average Teacher Experience Experience Adjustment (Difference in District and State Teacher Experience) County School Fund = $3, Experience Adjustment = = General Purpose Grant $ (Extended ADMw x [ $4500 +( $25 x Experience Adjustment)] ) x Funding Ratio Transportation Grant Salaries Payroll Purchased Services Supplies Other Garage Depreciation Bus Depreciation Fees Collected Non-Reimburseable Net Eligible Trans. Expend. = $195,00 Grant (Rate* Net Eligible Expend) = $136, Total Formula Revenue General Purpose Grant + Transportation Grant = = = = = = = N/A N/A N/A N/A N/A N/A N/A N/A Trans per ADMr Rank. 78% Transportation Reimburs. Rate 7% Extended ADMw ADMw ADMw Extended ADMw Douglas County SD 15 (non charter) Days Creek Charter School District Extended ADMw = = N/A Page 8 of 60 Days Creek Adopted Budget ( x [$ ($25 x -0.06)]) X = $2,506,531 = $2,506,531 + $136,500 = $2,643, State School Fund Grant Total Formula Revenue - Local Revenue = $2,643,031 - $439,972 = $2,203,059 General Purpose Grant per Extended ADMw= $6,849 Total Formula Revenue per Extended ADMw= $7,221 Charter Schools Rate( ORS )= $7,120 Total Paid To date Estimated Remaining Balance Due SSF Small HS Grant Facility Grant SSF Small HS Grant Facility Grant High Cost Disability

11 STATE SCHOOL FUND GRANT As of 4/28/2014 Douglas County, Douglas County SD 15 District ID: Extended ADMw Douglas County SD 15 (non charter) ADMr: X 1.00 = X 1.00 = Students in ESL programs: X 0.50 = X 0.50 = Students in Pregnant and Parenting Programs: X 1.00 = X 1.00 = 30 IEP Students capped at 11% of District ADMr: X 1.00 = X 1.00 = Students on IEP Above 11% of ADMr: 0.50 X 1.00 = X 1.00 = 0.50 Students in Poverty: X 0.25 = X 0.25 = 3.40 Students in Foster Care and Neglected/Delinquent: 2.00 X 0.25 = X 0.25 = 0.50 Remote Elementary School Correction: X 1.00 = X 1.00 = Small High School Correction: X 1.00 = X 1.00 = ADMw ADMw Douglas County SD 15 (non charter) Extended ADMw Days Creek Charter School Page 9 of 60 Days Creek Adopted Budget ADMr: X 1.00 = X 1.00 = Students in ESL programs: X 0.50 = X 0.50 = Students in Pregnant and Parenting Programs: X 1.00 = X 1.00 = 0 IEP Students capped at 11% of District ADMr: X 1.00 = X 1.00 = Students on IEP Above 11% of ADMr: X 1.00 = X 1.00 = Students in Poverty: X 0.25 = X 0.25 = 6.55 Students in Foster Care and Neglected/Delinquent: X 0.25 = X 0.25 = Remote Elementary School Correction: X 1.00 = X 1.00 = Small High School Correction: X 1.00 = X 1.00 = ADMw ADMw Days Creek Charter School Extended ADMw Douglas County SD 15 Extended ADMw Page 55 of 232

12 To: Mindy Porter, Superintendent From: Barb Taylor, CFO Re: Impact of moving Tiller students to Days Creek to the State School Fund Calculation Date: May 14, 2014 The overall State School Fund Grant takes into account: 1. Local Revenue such as Property Taxes, County & Common School fund monies 2. Transportation Grant-this is a percentage of total costs plus depreciation of buses. 3. Average Teacher Experience this compares the District average years of experience to the State average. 4. ADMw-this is means Average Daily Membership Weighted and is the main driver of the calculation based students attending the school and various extra weightings for special categories, such as Students with IEPs, Poverty, Remote Elementary School and Small High School Correction. Because student enrollment varies not only year to year but also throughout a particular year, ODE compares the extended ADMw for the current and previous year. It then uses the highest of those years in its calculation. In August of 2011, the state legislature passed House Bill 3417 that required that charter schools extended ADMw be calculated separately from the District s non-charter extended ADMODE also splits up the ADMw between the charter school and the rest of the students at Days Creek School District#15. So now when ODE compares the extended ADMw for current and previous year, first it compares between the non- charter students, taking the highest year. Then it compares the charter only students, taking the highest year. ODE then combines both numbers together and funds the district at this ADMw. The current State School Fund Estimates and ADMw calcuations have been included with the Budget Page 10 of 60 Days Creek Adopted Budget

13 How is our funding for and currently being calculated: Current Projection for Douglas County SD 15 (non-charter) Days Creek Charter School Total Extended ADMw In this projection the non-charter ADMw being used is from (129.87), while the charter ADMw is using (250.58) Current projection for Douglas County SD 15 (non-charter) Days Creek Charter School Total Extended ADMw In this projection the non-charter ADMw being used is from (138.22), while the charter ADMw is using (227.78). Based on this projection for, overall funding will be reduced because ADMw is decreased by (14.44) extended ADMw. So even though overall funding for schools increased for, Days Creek will not see as much of an increase because of the ADMw reduction. How is this calculation impacted by moving Tiller students to the Days Creek Charter? Assuming the current projections are the same, the ADMw breakdown would appear as follows: Current projection for Douglas County SD 15 (non-charter) Days Creek Charter School Total Extended ADMw In this example the non-charter ADMw being used is from (129.87), while the charter ADMw is using (328.28). Based on this example for, overall funding will be increased because ADMw is increased by extended ADMw. Current projection for Douglas County SD 15 (non-charter) Days Creek Charter School Total Extended ADMw Page 11 of 60 Days Creek Adopted Budget

14 In this example the non-charter ADMw being used is from (21.90), while the charter ADMw is using (328.28). Returning to a more normal level of funding. Based on this example for , overall funding will be decreased because ADMw is decreased by extended ADMw. What does this all mean in dollars? Because of how the formula is calculated, the District would see a one-time increase in funding in of approximately $600k, if enrollment stays the same compared to But in there would be a decrease in funding of ($120k) because of the reduced enrollment and the one-time adjustment is no longer in effect. So this not a permanent bump in money and in rolling out to future years, declining enrollment erodes the effect of having the extra money Does ODE know about this formula calculation anomaly? ODE is aware of it and the legislature is aware of it. There is some work being done to see about fixing this anomaly as part of the overall look at how schools are funded. You can expect to see lots of discussion about this in November. Would ODE give the funding and then take it away later? It could be a possibility if the Legislature passes a bill and back dates it. Funding for this would be received each month Jul-May. Therefore, it s recommended that none of the extra money actually be spent until after the fall session is over. What has to be put in place in order for the District to take advantage of this calculation? The Charter School Agreement grade range must be changed from grades 6-12 to grades K-12. A copy of the modified agreement must be provided to the State Board of Education for review. There is more than likely other ODE notifications that we are not yet aware of to make this happen. OSBA is researching what the District needs to do on this. What should be done with this extra money? Since this is one time money, the District should first consider paying off the recent loan from ODE. Secondly it should make sure it has a healthy fund balance at the end of to weather the funding reduction in Then it should take a hard look at what is sustainable for educating kids in the long term and keep the district thriving. If Tiller Elementary students are not moved to the Charter school, will the District receiving this one-time funding? No. The regular formula would be in place. The impact in decreased in enrollment would hit in instead of Page 12 of 60 Days Creek Adopted Budget

15 General Fund Days Creek School District #15 Adopted Budget Funds Summary Grants & Special Revenue Funds Food Service Funds Debt Service Funds Capital Project Funds Charter Fund Adopted Budget RESOURCES Local Revenue 460,300 55,000 20,800-2, ,100 Intermediate Revenue 3,000-3,000 State Revenue 2,699,380-1,743,738 4,443,118 Federal Revenue - 124,569 59, ,569 Long Term Debt Transfers In - 22,000 50, , ,900 Other (Beginning Fund Bal) 350,000 35,000-10,405 4, ,107 Total Revenue 3,512, , ,800 61, ,702 1,745,738 5,790,794 EXPENDITURES Instruction 141, , ,158, ,476, Instruction-Charter School Payment 1,743,738 1,743,738 - Support Services 654, , , ,346, Enterprise and Community Services - - 2,700 99, , Facilities Acquisition & Construction Other Uses 622,900 50, ,800 - Contingency 100,000 50, ,000 - Ending Fund Balance 250,000 35,000 2,000 10, ,405 - Total Expenditures 3,512, , , , ,702-1,745,738 5,790, Page 13 of 60 Days Creek Adopted Budget

16 Days Creek School District Adopted Budget Comparison GENERAL FUND & CHARTER SCHOOL COMBINED More (Less) than Adopted Budget Estimated Totals Estimated Totals Revenue Local Revenue: 1111-Current Taxes $ 392,000 $ 385,000 $ 7, Prior Years' Taxes $ 28,000 $ 25,000 $ 3, County Land Sales $ - $ - $ Other District Tuition $ - $ - $ Transportation Fees $ - $ 370 $ (370) 1510-Interest on Investments $ 500 $ 800 $ (300) 1700-Extracurricular Activities/Receipts $ 6,000 $ 6,500 $ (500) 1910-Rental Income $ 9,600 $ 4,250 $ 5, Contributions/Donations $ 5,000 $ 3,500 $ 1, Service Provided-Flow through from DESD $ - $ 21,534 $ (21,534) 1960-Recovery of Prior Year Expenditures $ 1,000 $ (3,798) $ 4, Miscellaneous Income $ 20,200 $ 22,334 $ (2,134) 2101-County School Fund $ 3,000 $ 2,127 $ Restricted Revenue $ - $ 20,000 $ (20,000) State Revenue 3101-School Support Fund $ 2,668,059 $ 2,159,686 $ 508, School Support Fund-Prior Year Adjmnt $ - $ (12,384) $ 12, Common School Fund $ 16,972 $ 19,011 $ (2,039) 3199-Small High School Grant $ - $ - $ Small High School Grant-Prior Year Adjmnt $ - $ - $ DESD Flow Through $ 14,349 $ - $ 14,349 Federal Revenue 4500-Ed Jobs $ - $ - $ Federal Forest Fees $ - $ 29,700 $ (29,700) 5150-Loan Receipts $ - $ 400,000 $ (400,000) 5200-Interfund Transfers In $ - $ - $ Sale/Compensation for Loss of Assets $ - $ - $ - Total Revenue $ 3,164,680 $ 3,083,630 $ 81,050 Total Expenditures (Below) $ 3,164,680 $ 2,542,040 $ 622,640 Revenue Over (Under) Expenditures $ 0 $ 541,591 $ (541,590) Beginning Fund Balance $ 350,000 $ (111,958) $ 461,958 Ending Fund Balance (Est.) $ 350,000 $ 429,633 $ (79,632) Contingency $ 100,000 $ 29,633 $ 70,367 Unappropriated $ 250,000 $ 400,000 $ (150,000) Ending Fund Balance Breakdown $ 350,000 $ 429,633 $ (79,633) Page 14 of 60 Days Creek Adopted Budget

17 Days Creek School District Adopted Budget Comparison GENERAL FUND & CHARTER SCHOOL COMBINED More (Less) than Adopted Budget Estimated Totals Estimated Totals Expenditures By Instruction $ 1,070,742 $ 991,407 $ 79,335 Extracurricular $ 87,835 $ 69,162 $ 18,673 Special Programs $ 184,369 $ 222,430 $ (38,061) Support Services Students-Improvement of Instruction $ 45,000 $ - $ 45,000 Students $ 3,550 $ 9,255 $ (5,705) Instructional Staff Development $ 4,000 $ 786 $ 3,214 Board of Education $ 42,885 $ 26,265 $ 16,620 Superintendent $ 74,894 $ 66,267 $ 8,627 School Administration $ 194,288 $ 194,497 $ (209) Fiscal Services, HR, & Unemployment $ 96,700 $ 112,668 $ (15,968) Operation & Maintenance of Plan Services $ 361,347 $ 356,573 $ 4,774 Student Transportation Services $ 165,759 $ 175,653 $ (9,894) Technology Services $ 164,893 $ 114,009 $ 50,884 Supplemental Retirement $ 45,518 $ 11,120 $ 34,398 Facilities & Acquisitions $ - $ 36,452 $ (36,452) Repayment of ODE Loan $ 400,000 $ - $ 400,000 Transfers to: Food Services-Days Creek $ 22,000 $ 47,600 $ (25,600) Food Services-Tiller $ - $ 56,996 $ (56,996) Debt Service $ 50,900 $ 50,900 $ - Capital Projects $ 150,000 $ - $ 150,000 Totals by $ 3,164,680 $ 2,542,040 $ 622,640 Expenditures By Object Salaries $ 1,152,340 $ 1,130,445 $ 21,895 Benefits $ 721,753 $ 730,602 $ (8,849) Purchased Services $ 408,877 $ 339,129 $ 69,748 Supplies and Materials $ 202,762 $ 93,746 $ 109,016 Capital Outlay $ - $ 36,452 $ (36,452) Other Objects $ 456,048 $ 56,170 $ 399,878 Transfer to Other Funds $ 222,900 $ 155,496 $ 67,404 Totals by Object $ 3,164,680 $ 2,542,040 $ 622,641 Page 15 of 60 Days Creek Adopted Budget

18 Douglas County School District #15 PO Box 10 Days Creek, OR Resources Report Actuals Actuals Budget Proposed Proposed Approved Adopted Adopted Fund 100 GENERAL FUND 1111 CURRENT YEAR TAXES 373, , , , , , PRIOR YEAR TAXES 28,897 25,463 28,000 28,000 28,000 28, COUNTY TAX SALES FOR BACK TAXE TRANSPORTATION FEES 1, INTEREST ON INVESTMENTS 2, , ADMISSIONS 0 4,000 4,000 4, STUDENT FEES (LOCKER, TOWEL, EQ 6,577 7,559 6,500 2,000 2,000 2, RENTALS 0 9,600 9,600 9, CONTRIBUTIONS-DONATIONS FROM 5,000 5,000 5,000 5, RECOVERY OF PRIOR YEAR EXPEND 5,366 4,538 5,000 1,000 1,000 1, MISCELLANEOUS 26,889 14,535 50,000 18,200 18,200 18, REVENUE FROM LOCAL 443, , , , , ,300 SOURCES 2101 COUNTY SCHOOL FUNDS 1, ,000 3,000 3,000 3, RESTRICTED REVENUE 8,515 27,023 20, REVENUE FROM 10,342 27,023 23,000 3,000 3,000 3,000 INTERMEDIATE SOURCES 3101 STATE SCHOOL FUND - GENERAL SU 2,048,739 1,960,235 2,185,420 2,668,059 2,668,059 2,668, COMMON SCHOOL FUND 28,612 19,746 16,600 16,972 16,972 16, OTHER RESTRICTED GRANTS-IN-AID 72, ,349 14,349 14, REVENUE FROM STATE 2,149,902 1,979,981 2,202,020 2,699,380 2,699,380 2,699,380 SOURCES 4500 RESTRICTED REVENUE FROM FED G 1, FEDERAL FOREST FEES 29,989 33, REVENUE FROM FEDERAL 31,012 33, SOURCES 5400 RESOURCES - BEGINNING FUND BAL 99,086 (16,607) 0 350, , , OTHER SOURCES 99,086 (16,607) 0 350, , ,000 Total Fund 100 GENERAL FUND 2,733,364 2,458,194 2,718,075 3,512,680 3,512,680 3,512,680 Page 16 of 60 Days Creek Adopted Budget

19 Douglas County School District #15 PO Box 10 Days Creek, OR Requirements Report Actuals Actuals Budget Proposed Proposed Approved Adopted Adopted Fund 100 GENERAL FUND 1111 ELEMENTARY, K LICENSED SALARIES 104,198 94, , SALARIES 104,198 94, , EMPLOYER CONTRIBUTION 29,078 18,492 50, EMPLOYEE CONTRIBUTION, PICK-UP 6,252 5,696 11, SOCIAL SECURITY ADMINISTRATION 7,644 6,905 14, WORKERS' COMPENSATION EMPLOYEE INSURANCE 28,149 19,996 46, ASSOCIATED PAYROLL COSTS 71,529 51, , INSTRUCTIONAL, PROFESSIONAL & TECHNICAL SUBSTITUTE COSTS 4,154 2,794 3, TRAVEL PURCHASED SERVICES 4,204 2,994 3, CONSUMABLE SUPPLIES & MATERIALS , TEXTBOOKS PERIODICALS NON-CONSUMABLE ITEMS SUPPLIES AND MATERIALS 1,779 1,615 2,300 0 Total 1111 ELEMENTARY, K-6 181, , , INTERMEDIATE PROGRAMS, LICENSED SALARIES 82,461 84, SALARIES 82,461 84, EMPLOYER CONTRIBUTION 17,033 16, EMPLOYEE CONTRIBUTION, PICK-UP 4,948 5, SOCIAL SECURITY ADMINISTRATION 5,980 5, WORKERS' COMPENSATION EMPLOYEE INSURANCE 17,405 17, ASSOCIATED PAYROLL COSTS 45,691 45, SUBSTITUTE COSTS 4, Page 17 of 60 Days Creek Adopted Budget

20 Requirements Report Actuals Actuals Budget Proposed Proposed Approved Adopted Adopted 300 PURCHASED SERVICES 4, CONSUMABLE SUPPLIES & MATERIALS TEXTBOOKS SUPPLIES AND MATERIALS 1,461 0 Total 1112 INTERMEDIATE PROGRAMS, , , RESOURCE ROOMS 111 LICENSED SALARIES 38,838 39,673 53,800 14, ,565 14, CLASSIFIED SALARIES 36,511 36,204 34,900 61, ,945 61, SUBSTITUTES - CLASSIFIED 811 1,873 1, SALARIES 76,160 77,751 90,200 76, ,510 76, EMPLOYER CONTRIBUTION 14,601 14,352 24,075 16,975 16,975 16, EMPLOYEE CONTRIBUTION, PICK-UP 4,487 4,561 5,425 4,816 4,816 4, SOCIAL SECURITY ADMINISTRATION 5,058 5,013 6,900 5,853 5,853 5, WORKERS' COMPENSATION EMPLOYEE INSURANCE 35,640 29,762 40,100 30,535 30,535 30, ASSOCIATED PAYROLL COSTS 60,109 54,059 76,875 58,538 58,538 58, SUBSTITUTE COSTS 1,510 4,929 1,000 5,000 5,000 5, TRAVEL PURCHASED SERVICES 2,030 5,095 1,000 5,730 5,730 5, CONSUMABLE SUPPLIES & MATERIALS SUPPLIES AND MATERIALS Total 1250 RESOURCE ROOMS 139, , , , , , DISTRICT ALTERNATIVE PROGRAMS 360 CHARTER SCHOOL PAYMENTS 1,420,000 1,404,073 1,327,400 1,747,738 1,747,738 1,747, PURCHASED SERVICES 1,420,000 1,404,073 1,327,400 1,747,738 1,747,738 1,747,738 Total 1288 DISTRICT ALTERNATIVE PROGRAMS 1,420,000 1,404,073 1,327,400 1,747,738 1,747,738 1,747,738 Major 1000 INSTRUCTION 1,874,643 1,822,043 1,812,625 1,889, ,889,016 1,889, PSYCHOLOGICAL SERVICES 389 OTHER NON-INSTRUCTIONAL PROF & TECH SRV 0 5,796 5,796 5, PURCHASED SERVICES 0 5,796 5,796 5,796 Page 18 of 60 Days Creek Adopted Budget

21 Requirements Report Actuals Actuals Budget Proposed Proposed Approved Adopted Adopted Total 2140 PSYCHOLOGICAL SERVICES 0 5,796 5,796 5, SERVICE DIRECTION, STUDENT SUPPORT SERVICES 113 ADMINISTRATORS 3,658 3,658 3, SALARIES 3,658 3,658 3, EMPLOYER CONTRIBUTION , EMPLOYEE CONTRIBUTION, PICK-UP SOCIAL SECURITY ADMINISTRATION WORKERS' COMPENSATION ASSOCIATED PAYROLL COSTS 1,054 1,173 1,700 0 Total 2190 SERVICE DIRECTION, STUDENT SUPPORT SERVICES 4,711 4,831 5, ASSESSMENT AND TESTING 114 MANAGERIAL-CLASSIFIED SALARIES EMPLOYER CONTRIBUTION EMPLOYEE CONTRIBUTION, PICK-UP SOCIAL SECURITY ADMINISTRATION WORKERS' COMPENSATION ASSOCIATED PAYROLL COSTS CONSUMABLE SUPPLIES & MATERIALS SUPPLIES AND MATERIALS Total 2230 ASSESSMENT AND TESTING , INSTRUCTIONAL STAFF DEVELOPMENT 240 CONTRACTUAL EMPLOYEE BENEFITS 959 1,520 2, ASSOCIATED PAYROLL COSTS 959 1,520 2, TRAVEL PURCHASED SERVICES Total 2240 INSTRUCTIONAL STAFF DEVELOPMENT 1,124 1,520 2, BOARD OF EDUCATION SERVICES 340 TRAVEL ,145 1,145 1,145 Page 19 of 60 Days Creek Adopted Budget

22 Requirements Report Actuals Actuals Budget Proposed Proposed Approved Adopted Adopted Fund 100 GENERAL FUND 2310 BOARD OF EDUCATION SERVICES 354 ADVERTISING 1,239 7,935 1,000 3,967 3,967 3, NON-INSTRUCTIONAL PROF & TECHNICAL SRVS AUDIT SERVICES 10,800 10,550 11,000 11,000 11,000 11, LEGAL SERVICES 1, ,000 1,000 1,000 1, ELECTION SERVICES OTHER NON-INSTRUCTIONAL PROF & TECH SRV ,611 15,611 15, PURCHASED SERVICES 14,232 19,163 13,500 33,185 33,185 33, CONSUMABLE SUPPLIES & MATERIALS CONSUMABLE SUPPLIES & MATERIALS ,000 1,000 1,000 1, SUPPLIES AND MATERIALS ,200 1,200 1,200 1, DUES AND FEES 1,161 2,531 1,000 2,000 2,000 2, OTHER OBJECTS 1,161 2,531 1,000 2,000 2,000 2,000 Total 2310 BOARD OF EDUCATION SERVICES 16,312 22,170 15,700 36,385 36,385 36, EXECUTIVE ADMINISTRATION SERVICES 113 ADMINISTRATORS 45,037 45,741 47,500 47, ,500 47, SALARIES 45,037 45,741 47,500 47, ,500 47, EMPLOYER CONTRIBUTION 9,177 8,910 12,675 9,638 9,638 9, EMPLOYEE CONTRIBUTION, PICK-UP 2,702 2,745 2,850 2,850 2,850 2, SOCIAL SECURITY ADMINISTRATION 5,314 3,474 3,650 3,634 3,634 3, WORKERS' COMPENSATION EMPLOYEE INSURANCE 8,654 9,274 6,250 6,420 6,420 6, ADDITIONAL INSURANCE PLANS ASSOCIATED PAYROLL COSTS 26,567 25,140 25,625 23,244 23,244 23, TRAVEL 0 1,000 1,000 1, PURCHASED SERVICES 0 1,000 1,000 1, CONSUMABLE SUPPLIES & MATERIALS COMPUTER SOFTWARE COMPUTER HARDWARE SUPPLIES AND MATERIALS DUES AND FEES 2, ,000 2,000 2,000 2,000 Page 20 of 60 Days Creek Adopted Budget

23 Requirements Report Actuals Actuals Budget Proposed Proposed Approved Adopted Adopted Fund 100 GENERAL FUND 2320 EXECUTIVE ADMINISTRATION SERVICES 652 FIDELITY BOND PREMIUMS OTHER OBJECTS 2, ,500 2,500 2,500 2,500 Total 2320 EXECUTIVE ADMINISTRATION SERVICES 74,579 72,042 75,625 74, ,894 74, OFFICE OF THE PRINCIPAL 112 CLASSIFIED SALARIES 5,454 5,473 6, ADMINISTRATORS 22,518 22,870 23, MANAGERIAL-CLASSIFIED 4,988 4,988 5, SALARIES 32,960 33,330 34, EMPLOYER CONTRIBUTION 5,966 6,493 9, EMPLOYEE CONTRIBUTION, PICK-UP 1,978 2,000 2, SOCIAL SECURITY ADMINISTRATION 2,224 2,466 2, WORKERS' COMPENSATION EMPLOYEE INSURANCE 7,754 7,912 3, ADDITIONAL INSURANCE PLANS ASSOCIATED PAYROLL COSTS 18,324 19,286 17, RENTALS 3,900 3,748 3, POSTAGE PURCHASED SERVICES 4,126 3,928 3, CONSUMABLE SUPPLIES & MATERIALS NON-CONSUMABLE ITEMS SUPPLIES AND MATERIALS Total 2410 OFFICE OF THE PRINCIPAL 55,510 56,544 56, FISCAL SERVICES 114 MANAGERIAL-CLASSIFIED 25,957 27,980 27, SALARIES 25,957 27,980 27, EMPLOYER CONTRIBUTION 5,753 5,451 7, EMPLOYEE CONTRIBUTION, PICK-UP 1,557 1,679 1, SOCIAL SECURITY ADMINISTRATION 1,989 2,073 2, WORKERS' COMPENSATION Page 21 of 60 Days Creek Adopted Budget

24 Requirements Report Actuals Actuals Budget Proposed Proposed Approved Adopted Adopted Fund 100 GENERAL FUND 2520 FISCAL SERVICES 241 EMPLOYEE INSURANCE 6,119 6,120 6, ASSOCIATED PAYROLL COSTS 15,524 15,443 17, RENTALS TRAVEL POSTAGE OTHER GENERAL PROF & TECHNICAL SERVICES ,550 22,550 22, PURCHASED SERVICES ,150 23,150 23, CONSUMABLE SUPPLIES & MATERIALS ,000 1,000 1,000 1, NON-CONSUMABLE ITEMS COMPUTER SOFTWARE SUPPLIES AND MATERIALS ,000 1,000 1,000 1, DUES AND FEES 2,026 2,191 3,500 3,500 3,500 3, FIDELITY BOND PREMIUMS OTHER OBJECTS 2,026 2,191 4,000 4,000 4,000 4,000 Total 2520 FISCAL SERVICES 45,077 46,891 49,800 28,150 28,150 28, OTHER FISCAL SERVICES 232 UNEMPLOYMENT COMPENSATION 0 41,000 41,000 41, ASSOCIATED PAYROLL COSTS 0 41,000 41,000 41, OTHER INSURANCE & JUDGMENTS 8, OTHER OBJECTS 8, Total 2529 OTHER FISCAL SERVICES 8, ,000 41,000 41, OPERATION & MAINTENANCE - PLANT SERVICES 112 CLASSIFIED SALARIES 51,938 42,373 56,000 6,993 6,993 6, SUBSTITUTES - CLASSIFIED 3,282 2,160 2, SALARIES 55,220 44,533 58,000 6,993 6,993 6, EMPLOYER CONTRIBUTION 9,973 8,622 12,050 1,559 1,559 1, EMPLOYEE CONTRIBUTION, PICK-UP 3,313 2,656 3, SOCIAL SECURITY ADMINISTRATION 3,863 3,044 4, WORKERS' COMPENSATION 1,647 1,478 1, Page 22 of 60 Days Creek Adopted Budget

25 Requirements Report Actuals Actuals Budget Proposed Proposed Approved Adopted Adopted Fund 100 GENERAL FUND 2540 OPERATION & MAINTENANCE - PLANT SERVICES 241 EMPLOYEE INSURANCE 17,547 10,698 24, ASSOCIATED PAYROLL COSTS 36,343 26,498 45,875 2,768 2,768 2, REPAIRS & MAINTENANCE SERVICES 21,987 9,087 18,000 44,782 44,782 44, RENTALS 5,164 4,498 4,000 4,200 4,200 4, ELECTRICITY 11,594 10,333 9,600 4,168 4,168 4, FUEL 24,723 16,708 20,000 7,000 7,000 7, GARBAGE 1,067 1,116 1,000 1,000 1,000 1, OTHER PROPERTY SERVICES 10,194 10,738 8,000 3,000 3,000 3, TRAVEL TELEPHONE 7,336 7,630 7,500 7,900 7,900 7, PURCHASED SERVICES 82,160 60,109 68,100 72,144 72,144 72, CONSUMABLE SUPPLIES & MATERIALS 12,693 11,107 8,500 6,200 6,200 6, NON-CONSUMABLE ITEMS 988 1,542 3,000 3,300 3,300 3, SUPPLIES AND MATERIALS 13,681 12,649 11,500 9,500 9,500 9, BUILDINGS ACQUISITION 28, CAPITAL OUTLAY 28, DUES AND FEES PROPERTY INSURANCE PREMIUMS 28,346 31,259 38,400 35,800 35,800 35, TAXES AND LICENSES OTHER OBJECTS 29,195 32,020 38,700 36,493 36,493 36,493 Total 2540 OPERATION & MAINTENANCE - PLANT SERVICES 244, , , , , , STUDENT TRANSPORTATION SERVICES 112 CLASSIFIED SALARIES 50,619 36,521 50,075 30, ,041 30, MANAGERIAL-CLASSIFIED 5,191 5,273 5, SUBSTITUTES - CLASSIFIED 17,149 22,890 5,000 6, ,938 6, ADDITIONAL SALARY 9,488 9,423 10,000 7,000 7,000 7, OTHER ADDITIONAL SALARY 3,826 3,805 3,000 7,000 7,000 7, OTHER ADDITIONAL SALARY 3,325 3,325 3,400 3,412 3,412 3, SALARIES 89,599 81,237 76,875 54, ,391 54, EMPLOYER CONTRIBUTION 14,793 17,620 19,200 11,713 11,713 11,713 Page 23 of 60 Days Creek Adopted Budget

26 Requirements Report Actuals Actuals Budget Proposed Proposed Approved Adopted Adopted Fund 100 GENERAL FUND 2550 STUDENT TRANSPORTATION SERVICES 212 EMPLOYEE CONTRIBUTION, PICK-UP 4,518 4,470 4,500 5,817 5,817 5, SOCIAL SECURITY ADMINISTRATION 6,488 5,697 4,500 4,161 4,161 4, WORKERS' COMPENSATION 2,663 2,454 2,500 1,582 1,582 1, EMPLOYEE INSURANCE 18,999 15,251 13,500 10,250 10,250 10, ASSOCIATED PAYROLL COSTS 47,460 45,492 44,200 33,523 33,523 33, PROF & IMPROVE COSTS NON-INSTRUCTIONAL REPAIRS & MAINTENANCE SERVICES 22,470 12,337 15,000 15,962 15,962 15, REIMBURSABLE STUDENT TRANSPORTATION NON-REIMBURSABLE STUDENT TRANSPORTATIO TRAVEL OTHER NON-INSTRUCTIONAL PROF & TECH SRV 1, PURCHASED SERVICES 25,361 13,303 15,800 16,762 16,762 16, CONSUMABLE SUPPLIES & MATERIALS 39,369 37,150 30,000 50,553 50,553 50, CONSUMABLE SUPPLIES & MATERIALS 1,285 1,351 1,500 1,500 1,500 1, NON-CONSUMABLE ITEMS OTHER NON-CONSUMABLE ITEMS 7,879 3,828 3,500 3,500 3,500 3, SUPPLIES AND MATERIALS 48,532 42,465 35,000 55,553 55,553 55, DUES AND FEES PROPERTY INSURANCE PREMIUMS 4,827 4,447 5,400 5,400 5,400 5, OTHER OBJECTS 4,957 4,447 5,500 5,530 5,530 5,530 Total 2550 STUDENT TRANSPORTATION SERVICES 215, , , , , , STAFF SERVICES 390 OTHER GENERAL PROF & TECHNICAL SERVICES 0 5,000 5,000 5, PURCHASED SERVICES 0 5,000 5,000 5,000 Total 2640 STAFF SERVICES 0 5,000 5,000 5, TECHNOLOGY SERVICES 113 ADMINISTRATORS 32,715 32,599 28,000 41, ,278 41, SALARIES 32,715 32,599 28,000 41, ,278 41, SOCIAL SECURITY ADMINISTRATION 2,335 2,260 1,925 3,158 3,158 3,158 Page 24 of 60 Days Creek Adopted Budget

27 Requirements Report Actuals Actuals Budget Proposed Proposed Approved Adopted Adopted Fund 100 GENERAL FUND 2660 TECHNOLOGY SERVICES 231 WORKERS' COMPENSATION EMPLOYEE INSURANCE 12,240 12,541 12,500 12,840 12,840 12, ASSOCIATED PAYROLL COSTS 14,702 14,938 14,625 16,183 16,183 16, REPAIRS & MAINTENANCE SERVICES T-1 LINES 6,898 6,840 7,000 5,900 5,900 5, NON-INSTRUCTIONAL PROF & TECHNICAL SRVS 5,090 11,629 6,500 30,649 30,649 30, DATA PROCESSING SERVICES 4, ,000 5,231 5,231 5, PURCHASED SERVICES 16,733 18,787 18,500 41,780 41,780 41, CONSUMABLE SUPPLIES & MATERIALS NON-CONSUMABLE ITEMS ,000 12,000 12, COMPUTER SOFTWARE 1,185 4,202 1, COMPUTER HARDWARE 0 1, ,050 9,050 9, SUPPLIES AND MATERIALS 1,733 6,144 1,500 21,123 21,123 21,123 Total 2660 TECHNOLOGY SERVICES 65,882 72,468 62, , , , SUPPLEMENTAL RETIREMENT PROGRAM 116 SUPPLEMENTAL RETIREMENT STIPENDS 10,322 10,322 10,325 22,025 22,025 22, SALARIES 10,322 10,322 10,325 22,025 22,025 22, SOCIAL SECURITY ADMINISTRATION ,685 1,685 1, WORKERS' COMPENSATION EMPLOYEE INSURANCE 9,911 12,240 12,500 21,716 21,716 21, ASSOCIATED PAYROLL COSTS 10,271 12,398 13,300 23,493 23,493 23,493 Total 2700 SUPPLEMENTAL RETIREMENT PROGRAM 20,593 22,720 23,625 45,518 45,518 45,518 Major 2000 SUPPORT SERVICES 754, , , , , , BUILDING ACQUISITION, CONSTRUCTION, IMPROVEMENT 520 BUILDINGS ACQUISITION 23,539 24,295 23, CAPITAL OUTLAY 23,539 24,295 23,500 0 Total 4150 BUILDING ACQUISITION, CONSTRUCTION, IMPROVEMENT 23,539 24,295 23,500 0 Page 25 of 60 Days Creek Adopted Budget

28 Requirements Report Actuals Actuals Budget Proposed Proposed Approved Adopted Adopted Major 4000 FACILITIES ACQUISITION AND CONSTRUCTION 23,539 24,295 23, DEBT SERVICE 610 REDEMPTION OF PRINCIPAL 0 400, , , OTHER OBJECTS 0 400, , ,000 Total 5100 DEBT SERVICE 0 400, , , TRANSFER OF FUNDS 711 FUND TRANSFER-FOOD SERVICE 46, ,000 22,000 22,000 22, FUND TRANSFER-CAPITAL PROJECT FUND 0 150, , , FUND TRANSFER - TO DEBT SERVICE 50,900 78,052 50,900 50,900 50,900 50, TRANSFERS 97,594 78,052 89, , , ,900 Total 5200 TRANSFER OF FUNDS 97,594 78,052 89, , , ,900 Major 5000 OTHER USES 97,594 78,052 89, , , , OPERATING CONTINGENCY 810 PLANNED RESERVE 50, , , , OTHER USES OF FUNDS 50, , , ,000 Total 6110 OPERATING CONTINGENCY 50, , , ,000 Major 6000 CONTINGENCIES 50, , , , UNAPPROPRIATED ENDING FUND BALANCE 820 RESERVED FOR NEXT YEAR (16,607) (128,652) 50, , , , OTHER USES OF FUNDS (16,607) (128,652) 50, , , ,000 Total 7000 UNAPPROPRIATED ENDING FUND BALANCE (16,607) (128,652) 50, , , ,000 Major 7000 UNAPPROPRIATED ENDING FUND BALANCE (16,607) (128,652) 50, , , ,000 Total Fund 100 GENERAL FUND 2,733,364 2,458,194 2,718,075 3,512, ,512,680 3,512, Page 26 of 60 Days Creek Adopted Budget

29 Resources Report Actuals Actuals Budget Proposed Proposed Approved Adopted Adopted Fund 220 GRANTS & PROJECTS FUND 1920 CONTRIBUTIONS-DONATIONS FROM 4,200 6,732 70, REVENUE FROM LOCAL 4,200 6,732 70,000 0 SOURCES 3299 OTHER RESTRICTED GRANTS-IN-AID REVENUE FROM STATE SOURCES 4500 RESTRICTED REVENUE FROM FED G 69,407 70,829 58,500 62,467 62,467 62, FEDERAL FUNDS--TITLE IA 75,436 84,688 81,200 44,542 44,542 44, OTHER FEDERAL FUNDS 9,321 2, ,000 2,000 2, REAP GRANT 13, ,000 15,560 15,560 15, REVENUE FROM FEDERAL 167, , , , , ,569 SOURCES 5200 INTERFUND TRANSFERS 0 16, RESOURCES - BEGINNING FUND BAL (2,620) (17,751) 2, OTHER SOURCES (2,620) (1,709) 2,000 0 Total Fund 220 GRANTS & PROJECTS 169, , , , , ,569 FUND Page 27 of 60 Days Creek Adopted Budget

30 Douglas County School District #15 PO Box 10 Days Creek, OR Requirements Report Actuals Actuals Budget Proposed Proposed Approved Adopted Adopted Fund 220 GRANTS & PROJECTS FUND 1121 MIDDLE/JUNIOR HIGH PROGRAMS 315 SUBSTITUTE COSTS 1, TRAVEL 3, , PURCHASED SERVICES 5, , CONSUMABLE SUPPLIES & MATERIALS 0 4, SUPPLIES AND MATERIALS 0 4, Total 1121 MIDDLE/JUNIOR HIGH PROGRAMS 5,497 4,700 4, HIGH SCHOOL 410 CONSUMABLE SUPPLIES & MATERIALS , TEXTBOOKS 0 1, NON-CONSUMABLE ITEMS 7, ,000 2,000 2, SUPPLIES AND MATERIALS 8,538 2,007 30,000 2,000 2,000 2,000 Total 1131 HIGH SCHOOL 8,538 2,007 30,000 2,000 2,000 2, RESOURCE ROOMS 111 LICENSED SALARIES CLASSIFIED SALARIES 7,071 21,988 5,750 33, ,985 33, SUBSTITUTES - CLASSIFIED ADDITIONAL SALARY 4, SALARIES 11,150 23,050 5,750 33, ,985 33, EMPLOYER CONTRIBUTION 2,024 2,945 1,550 8,673 8,673 8, EMPLOYEE CONTRIBUTION, PICK-UP 660 2, ,565 2,565 2, SOCIAL SECURITY ADMINISTRATION 790 1, ,600 2,600 2, WORKERS' COMPENSATION EMPLOYEE INSURANCE 6,842 10,487 3,750 9,869 9,869 9, ASSOCIATED PAYROLL COSTS 10,365 16,696 6,200 23,863 23,863 23, INSTRUCTIONAL PROGRAMS IMPROVEMENT SR SUBSTITUTE COSTS 2,735 3, TRAVEL 3, , Page 28 of 60 Days Creek Adopted Budget

31 Requirements Report Actuals Actuals Budget Proposed Proposed Approved Adopted Adopted Fund 220 GRANTS & PROJECTS FUND 1250 RESOURCE ROOMS 370 TUITION 4, PURCHASED SERVICES 10,652 4,676 3,075 1,519 1,519 1, CONSUMABLE SUPPLIES & MATERIALS 2, TEXTBOOKS NON-CONSUMABLE ITEMS 135 2, COMPUTER SOFTWARE 7,458 8, COMPUTER HARDWARE SUPPLIES AND MATERIALS 9,891 11, TECHNOLOGY CAPITAL OUTLAY Total 1250 RESOURCE ROOMS 42,058 56,365 15,025 59, ,567 59, TITLE I 112 CLASSIFIED SALARIES 48,717 46,232 46,525 27, ,441 27, SUBSTITUTES - CLASSIFIED 1, , SALARIES 49,770 46,505 47,525 27, ,441 27, EMPLOYER CONTRIBUTION 4,661 8,656 12,675 6,117 6,117 6, EMPLOYEE CONTRIBUTION, PICK-UP (1,539) 2,666 2,850 1,646 1,646 1, SOCIAL SECURITY ADMINISTRATION 3,454 2,939 3,625 2,099 2,099 2, WORKERS' COMPENSATION EMPLOYEE INSURANCE 32,529 23,670 28,225 22,659 22,659 22, ASSOCIATED PAYROLL COSTS 39,328 38,183 47,675 32,661 32,661 32,661 Total 1272 TITLE I 89,098 84,688 95,200 60, ,102 60, SUMMER SCHOOL PROGRAMS 130 ADDITIONAL SALARY 1,237 1, SALARIES 1,237 1, EMPLOYER CONTRIBUTION EMPLOYEE CONTRIBUTION, PICK-UP SOCIAL SECURITY ADMINISTRATION WORKERS' COMPENSATION Page 29 of 60 Days Creek Adopted Budget

32 Requirements Report Actuals Actuals Budget Proposed Proposed Approved Adopted Adopted 200 ASSOCIATED PAYROLL COSTS CONSUMABLE SUPPLIES & MATERIALS SUPPLIES AND MATERIALS Total 1400 SUMMER SCHOOL PROGRAMS 2,311 1, Major 1000 INSTRUCTION 147, , , , , , ATTENDANCE & SOCIAL WORK SERVICES 112 CLASSIFIED SALARIES 19, SALARIES 19, EMPLOYER CONTRIBUTION 5, EMPLOYEE CONTRIBUTION, PICK-UP 1, SOCIAL SECURITY ADMINISTRATION 1, EMPLOYEE INSURANCE 6, ASSOCIATED PAYROLL COSTS 14,100 0 Total 2110 ATTENDANCE & SOCIAL WORK SERVICES 33, HEALTH SERVICES 460 NON-CONSUMABLE ITEMS 5, , SUPPLIES AND MATERIALS 5, ,000 0 Total 2130 HEALTH SERVICES 5, , PSYCHOLOGICAL SERVICES 389 OTHER NON-INSTRUCTIONAL PROF & TECH SRV 4,08 10, PURCHASED SERVICES 4,08 10,000 0 Total 2140 PSYCHOLOGICAL SERVICES 4,08 10, SERVICE DIRECTION, STUDENT SUPPORT SERVICES 340 TRAVEL PURCHASED SERVICES Total 2190 SERVICE DIRECTION, STUDENT SUPPORT SERVICES IMPROVEMENT OF INSTRUCTION SERVICES 130 ADDITIONAL SALARY Page 30 of 60 Days Creek Adopted Budget

33 Requirements Report Actuals Actuals Budget Proposed Proposed Approved Adopted Adopted 100 SALARIES EMPLOYER CONTRIBUTION EMPLOYEE CONTRIBUTION, PICK-UP SOCIAL SECURITY ADMINISTRATION WORKERS' COMPENSATION ASSOCIATED PAYROLL COSTS Total 2210 IMPROVEMENT OF INSTRUCTION SERVICES 1, INSTRUCTIONAL STAFF DEVELOPMENT 130 ADDITIONAL SALARY 18,000 9, SALARIES 18,000 9, SOCIAL SECURITY ADMINISTRATION 1, WORKERS' COMPENSATION ASSOCIATED PAYROLL COSTS 1, INSTRUCTIONAL PROGRAMS IMPROVEMENT SR TRAVEL PURCHASED SERVICES Total 2240 INSTRUCTIONAL STAFF DEVELOPMENT 20,225 10, PAYROLL SERVICES 232 UNEMPLOYMENT COMPENSATION 5,725 1,047 2, ASSOCIATED PAYROLL COSTS 5,725 1,047 2,000 0 Total 2524 PAYROLL SERVICES 5,725 1,047 2, OPERATION & MAINTENANCE - PLANT SERVICES 410 CONSUMABLE SUPPLIES & MATERIALS 30, SUPPLIES AND MATERIALS 30,000 0 Total 2540 OPERATION & MAINTENANCE - PLANT SERVICES 30, STUDENT TRANSPORTATION SERVICES 112 CLASSIFIED SALARIES ADDITIONAL SALARY 2,000 0 Page 31 of 60 Days Creek Adopted Budget

34 Requirements Report Actuals Actuals Budget Proposed Proposed Approved Adopted Adopted 100 SALARIES , EMPLOYER CONTRIBUTION EMPLOYEE CONTRIBUTION, PICK-UP SOCIAL SECURITY ADMINISTRATION WORKERS' COMPENSATION EMPLOYEE INSURANCE ASSOCIATED PAYROLL COSTS Total 2550 STUDENT TRANSPORTATION SERVICES ,000 0 Major 2000 SUPPORT SERVICES 37,880 11,593 81, FOOD SERVICES 340 TRAVEL PURCHASED SERVICES FOOD SUPPLIES 1,730 1, ,700 2,700 2, SUPPLIES AND MATERIALS 1,730 1, ,700 2,700 2,700 Total 3100 FOOD SERVICES 2,093 1, ,700 2,700 2,700 Major 3000 ENTERPRISE AND COMMUNITY SERVICES 2,093 1, ,700 2,700 2, UNAPPROPRIATED ENDING FUND BALANCE 820 RESERVED FOR NEXT YEAR (17,751) OTHER USES OF FUNDS (17,751) 0 Total 7000 UNAPPROPRIATED ENDING FUND BALANCE (17,751) 0 Major 7000 UNAPPROPRIATED ENDING FUND BALANCE (17,751) 0 Total Fund 220 GRANTS & PROJECTS FUND 169, , , , , , Page 32 of 60 Days Creek Adopted Budget

35 Resources Report Actuals Actuals Budget Proposed Proposed Approved Adopted Adopted Fund 230 STUDENT BODY FUNDS 1700 EXTRACURRICULAR ACTIVITIES 70,837 51, ,000 55,000 55,000 55, REVENUE FROM LOCAL 70,837 51, ,000 55,000 55,000 55,000 SOURCES 5400 RESOURCES - BEGINNING FUND BAL 36,868 32,990 50,000 35,000 35,000 35, OTHER SOURCES 36,868 32,990 50,000 35,000 35,000 35,000 Total Fund 230 STUDENT BODY FUNDS 107,705 84, ,000 90,000 90,000 90,000 Page 33 of 60 Days Creek Adopted Budget

36 Douglas County School District #15 PO Box 10 Days Creek, OR Requirements Report Actuals Actuals Budget Proposed Proposed Approved Adopted Adopted Fund 230 STUDENT BODY FUNDS 1122 MIDDLE/JUNIOR HIGH SCHOOL- EXTRACURRICULAR 410 CONSUMABLE SUPPLIES & MATERIALS 80, SUPPLIES AND MATERIALS 80,000 0 Total 1122 MIDDLE/JUNIOR HIGH SCHOOL- EXTRACURRICULAR 80, HIGH SCHOOL-EXTRACURRICULAR 410 CONSUMABLE SUPPLIES & MATERIALS 74,715 47, ,000 55,000 55,000 55, SUPPLIES AND MATERIALS 74,715 47, ,000 55,000 55,000 55,000 Total 1132 HIGH SCHOOL-EXTRACURRICULAR 74,715 47, ,000 55,000 55,000 55,000 Major 1000 INSTRUCTION 74,715 47, ,000 55,000 55,000 55, UNAPPROPRIATED ENDING FUND BALANCE 820 RESERVED FOR NEXT YEAR 32,990 37, ,000 35,000 35, OTHER USES OF FUNDS 32,990 37, ,000 35,000 35,000 Total 7000 UNAPPROPRIATED ENDING FUND BALANCE 32,990 37, ,000 35,000 35,000 Major 7000 UNAPPROPRIATED ENDING FUND BALANCE 32,990 37, ,000 35,000 35,000 Total Fund 230 STUDENT BODY FUNDS 107,705 84, ,000 90,000 90,000 90,000 Page 34 of 60 Days Creek Adopted Budget

37 Resources Report Actuals Actuals Budget Proposed Proposed Approved Adopted Adopted Fund 250 DC FOOD SERVICE FUND 1600 FOOD SERVICE 16,191 20,059 24,675 20,800 20,800 20, REVENUE FROM LOCAL 16,191 20,059 24,675 20,800 20,800 20,800 SOURCES 3102 STATE SCHOOL FUND - SCHOOL LUN REVENUE FROM STATE SOURCES 4500 RESTRICTED REVENUE FROM FED G 43,122 43,515 46,000 55,000 55,000 55, REVENUE FOR/ON BEHALF OF THE D 2,000 4,000 4,000 4, REVENUE FROM FEDERAL 43,122 43,515 48,000 59,000 59,000 59,000 SOURCES 5200 INTERFUND TRANSFERS 21, ,000 22,000 22,000 22, RESOURCES - BEGINNING FUND BAL 439 1,243 1, OTHER SOURCES 22,105 1,843 18,000 22,000 22,000 22,000 Total Fund 250 DC FOOD SERVICE FUND 81,418 65,418 91, , , ,800 Page 35 of 60 Days Creek Adopted Budget

38 Douglas County School District #15 PO Box 10 Days Creek, OR Requirements Report Actuals Actuals Budget Proposed Proposed Approved Adopted Adopted Fund 250 DC FOOD SERVICE FUND 3100 FOOD SERVICES 112 CLASSIFIED SALARIES 27,286 30,700 29,000 28, SUBSTITUTES - CLASSIFIED SALARIES 27,386 30,923 29,500 28, EMPLOYER CONTRIBUTION 4,918 5,537 7,750 5, EMPLOYEE CONTRIBUTION, PICK-UP 1,643 1,849 1,750 1, SOCIAL SECURITY ADMINISTRATION 2,045 2,272 2,225 2, WORKERS' COMPENSATION , EMPLOYEE INSURANCE 9,750 10,900 12,250 10, ASSOCIATED PAYROLL COSTS 19,113 21,436 24,975 20, CONSUMABLE SUPPLIES & MATERIALS 0 3, FOOD SUPPLIES 32,514 32,353 32,000 41, FREIGHT/PROCESSING ,000 1, COMMODITIES 2,000 2, NON-CONSUMABLE ITEMS , SUPPLIES AND MATERIALS 32,932 32,926 35,500 48, DUES AND FEES , OTHER OBJECTS ,094 Total 3100 FOOD SERVICES 80,175 86,018 90,175 99, Major 3000 ENTERPRISE AND COMMUNITY SERVICES 80,175 86,018 90,175 99, UNAPPROPRIATED ENDING FUND BALANCE 820 RESERVED FOR NEXT YEAR 1,243 (20,600) 1,000 2, OTHER USES OF FUNDS 1,243 (20,600) 1,000 2,000 Total 7000 UNAPPROPRIATED ENDING FUND BALANCE 1,243 (20,600) 1,000 2,000 Major 7000 UNAPPROPRIATED ENDING FUND BALANCE 1,243 (20,600) 1,000 2,000 Total Fund 250 DC FOOD SERVICE FUND 81,418 65,418 91, , Page 36 of 60 Days Creek Adopted Budget

39 Resources Report Actuals Actuals Budget Proposed Proposed Approved Adopted Adopted Fund 251 TILLER FOOD SERVICE FUND 1600 FOOD SERVICE 5,125 2,680 7, REVENUE FROM LOCAL 5,125 2,680 7,000 0 SOURCES 3102 STATE SCHOOL FUND - SCHOOL LUN REVENUE FROM STATE SOURCES 4500 RESTRICTED REVENUE FROM FED G 17,522 18,240 20, REVENUE FOR/ON BEHALF OF THE D 5,886 4,010 1, REVENUE FROM FEDERAL 23,408 22,250 21,775 0 SOURCES 5200 INTERFUND TRANSFERS 25, , RESOURCES - BEGINNING FUND BAL 252 1,007 1, OTHER SOURCES 25,280 1,317 23,000 0 Total Fund 251 TILLER FOOD SERVICE 53,814 26,246 52,275 0 FUND Page 37 of 60 Days Creek Adopted Budget

40 Douglas County School District #15 PO Box 10 Days Creek, OR Requirements Report Actuals Actuals Budget Proposed Proposed Approved Adopted Adopted Fund 250 DC FOOD SERVICE FUND 3100 FOOD SERVICES 112 CLASSIFIED SALARIES 27,286 30,700 29,000 28, ,068 28, SUBSTITUTES - CLASSIFIED SALARIES 27,386 30,923 29,500 28, ,068 28, EMPLOYER CONTRIBUTION 4,918 5,537 7,750 5,695 5,695 5, EMPLOYEE CONTRIBUTION, PICK-UP 1,643 1,849 1,750 1,684 1,684 1, SOCIAL SECURITY ADMINISTRATION 2,045 2,272 2,225 2,147 2,147 2, WORKERS' COMPENSATION , EMPLOYEE INSURANCE 9,750 10,900 12,250 10,250 10,250 10, ASSOCIATED PAYROLL COSTS 19,113 21,436 24,975 20,745 20,745 20, CONSUMABLE SUPPLIES & MATERIALS 0 3,000 3,000 3, FOOD SUPPLIES 32,514 32,353 32,000 41,468 41,468 41, FREIGHT/PROCESSING ,000 1,425 1,425 1, COMMODITIES 2,000 2,000 2,000 2, NON-CONSUMABLE ITEMS ,000 1,000 1, SUPPLIES AND MATERIALS 32,932 32,926 35,500 48,893 48,893 48, DUES AND FEES ,094 2,094 2, OTHER OBJECTS ,094 2,094 2,094 Total 3100 FOOD SERVICES 80,175 86,018 90,175 99, ,800 99, Major 3000 ENTERPRISE AND COMMUNITY SERVICES 80,175 86,018 90,175 99, ,800 99, UNAPPROPRIATED ENDING FUND BALANCE 820 RESERVED FOR NEXT YEAR 1,243 (20,600) 1,000 2,000 2,000 2, OTHER USES OF FUNDS 1,243 (20,600) 1,000 2,000 2,000 2,000 Total 7000 UNAPPROPRIATED ENDING FUND BALANCE 1,243 (20,600) 1,000 2,000 2,000 2,000 Major 7000 UNAPPROPRIATED ENDING FUND BALANCE 1,243 (20,600) 1,000 2,000 2,000 2,000 Total Fund 250 DC FOOD SERVICE FUND 81,418 65,418 91, , , , Page 38 of 60 Days Creek Adopted Budget

41 Resources Report Actuals Actuals Budget Proposed Proposed Approved Adopted Adopted Fund 302 DEBT SERVICE 5200 INTERFUND TRANSFERS 50,900 61,100 50,900 50,900 50,900 50, RESOURCES - BEGINNING FUND BAL ,405 10,405 10, OTHER SOURCES 50,905 61,106 50,900 61,305 61,305 61,305 Total Fund 302 DEBT SERVICE 50,905 61,106 50,900 61,305 61,305 61,305 Page 39 of 60 Days Creek Adopted Budget

42 Douglas County School District #15 PO Box 10 Days Creek, OR Requirements Report Actuals Actuals Budget Proposed Proposed Approved Adopted Adopted Fund 302 DEBT SERVICE 5100 DEBT SERVICE 610 REDEMPTION OF PRINCIPAL 50,399 50,399 50,900 50,900 50,900 50, INTEREST OTHER OBJECTS 50,899 50,701 50,900 50,900 50,900 50,900 Total 5100 DEBT SERVICE 50,899 50,701 50,900 50,900 50,900 50,900 Major 5000 OTHER USES 50,899 50,701 50,900 50,900 50,900 50, UNAPPROPRIATED ENDING FUND BALANCE 820 RESERVED FOR NEXT YEAR 6 10, ,405 10,405 10, OTHER USES OF FUNDS 6 10, ,405 10,405 10,405 Total 7000 UNAPPROPRIATED ENDING FUND BALANCE 6 10, ,405 10,405 10,405 Major 7000 UNAPPROPRIATED ENDING FUND BALANCE 6 10, ,405 10,405 10,405 Total Fund 302 DEBT SERVICE 50,905 61,106 50,900 61,305 61,305 61,305 Page 40 of 60 Days Creek Adopted Budget

43 Resources Report Actuals Actuals Budget Proposed Proposed Approved Adopted Adopted Fund 404 CAPITAL IMPROVEMENT FUND 1990 MISCELLANEOUS 3,324 10, REVENUE FROM LOCAL 3,324 10, SOURCES 4500 RESTRICTED REVENUE FROM FED G 69, REVENUE FROM FEDERAL 69,001 0 SOURCES 5200 INTERFUND TRANSFERS 0 150, , , RESOURCES - BEGINNING FUND BAL 362,215 5, ,702 4,702 4, OTHER SOURCES 362,215 5, , , ,702 Total Fund 404 CAPITAL IMPROVEMENT 434,540 16, , , ,702 FUND Page 41 of 60 Days Creek Adopted Budget

44 Douglas County School District #15 PO Box 10 Days Creek, OR Requirements Report Actuals Actuals Budget Proposed Proposed Approved Adopted Adopted Fund 404 CAPITAL IMPROVEMENT FUND 2540 OPERATION & MAINTENANCE - PLANT SERVICES 322 REPAIRS & MAINTENANCE SERVICES 0 103, , , PURCHASED SERVICES 0 103, , ,952 Total 2540 OPERATION & MAINTENANCE - PLANT SERVICES 0 103, , ,952 Major 2000 SUPPORT SERVICES 0 103, , , BUILDING ACQUISITION, CONSTRUCTION, IMPROVEMENT 520 BUILDINGS ACQUISITION 428,022 10, CAPITAL OUTLAY 428,022 10, DUES AND FEES 1,000 1, OTHER OBJECTS 1,000 1, Total 4150 BUILDING ACQUISITION, CONSTRUCTION, IMPROVEMENT 429,022 11, Major 4000 FACILITIES ACQUISITION AND CONSTRUCTION 429,022 11, OPERATING CONTINGENCY 810 PLANNED RESERVE 0 50,000 50,000 50, OTHER USES OF FUNDS 0 50,000 50,000 50,000 Total 6110 OPERATING CONTINGENCY 0 50,000 50,000 50,000 Major 6000 CONTINGENCIES 0 50,000 50,000 50, UNAPPROPRIATED ENDING FUND BALANCE 820 RESERVED FOR NEXT YEAR 5,518 4, OTHER USES OF FUNDS 5,518 4, Total 7000 UNAPPROPRIATED ENDING FUND BALANCE 5,518 4, Major 7000 UNAPPROPRIATED ENDING FUND BALANCE 5,518 4, Page 42 of 60 Days Creek Adopted Budget

45 Requirements Report Actuals Actuals Budget Proposed Proposed Approved Adopted Adopted Total Fund 404 CAPITAL IMPROVEMENT FUND 434,540 16, , , ,702 Page 43 of 60 Days Creek Adopted Budget

46 Resources Report Actuals Actuals Budget Proposed Proposed Approved Adopted Adopted Fund 700 DAYS CREEK CHARTER SCHOOL 1990 MISCELLANEOUS 0 2,000 2,000 2, REVENUE FROM LOCAL 0 2,000 2,000 2,000 SOURCES 3101 STATE SCHOOL FUND - GENERAL SU 1,420,275 1,404,073 1,327,400 1,747,738 1,747,738 1,747, REVENUE FROM STATE 1,420,275 1,404,073 1,327,400 1,747,738 1,747,738 1,747,738 SOURCES 5400 RESOURCES - BEGINNING FUND BAL 7,800 1, OTHER SOURCES 7,800 1, Total Fund 700 DAYS CREEK CHARTER 1,428,076 1,405,571 1,327,400 1,749,738 1,749,738 1,749,738 SCHOOL Page 44 of 60 Days Creek Adopted Budget

47 Douglas County School District #15 PO Box 10 Days Creek, OR Requirements Report Actuals Actuals Budget Proposed Proposed Approved Adopted Adopted Fund 700 DAYS CREEK CHARTER SCHOOL 1111 ELEMENTARY, K LICENSED SALARIES 0 134, , , CLASSIFIED SALARIES 0 23, ,078 23, SALARIES 0 157, , , EMPLOYER CONTRIBUTION 0 38,093 38,093 38, EMPLOYEE CONTRIBUTION, PICK-UP 0 10,254 10,254 10, SOCIAL SECURITY ADMINISTRATION 0 12,054 12,054 12, WORKERS' COMPENSATION EMPLOYEE INSURANCE 0 45,566 45,566 45, ASSOCIATED PAYROLL COSTS 0 106, , , SUBSTITUTE COSTS 0 8,300 8,300 8, PURCHASED SERVICES 0 8,300 8,300 8, CONSUMABLE SUPPLIES & MATERIALS 0 1,000 1,000 1, TEXTBOOKS PERIODICALS NON-CONSUMABLE ITEMS SUPPLIES AND MATERIALS 0 2,601 2,601 2,601 Total 1111 ELEMENTARY, K , , , MIDDLE/JUNIOR HIGH PROGRAMS 111 LICENSED SALARIES 150, , , , , , CLASSIFIED SALARIES 27,649 19, SUBSTITUTES - CLASSIFIED ADDITIONAL SALARY SALARIES 178, , , , , , EMPLOYER CONTRIBUTION 32,928 24,424 26,775 24,266 24,266 24, EMPLOYEE CONTRIBUTION, PICK-UP 10,688 7,794 6,050 6,532 6,532 6, SOCIAL SECURITY ADMINISTRATION 12,454 9,093 7,675 8,328 8,328 8, WORKERS' COMPENSATION EMPLOYEE INSURANCE 46,678 31,336 25,000 21,400 21,400 21,400 Page 45 of 60 Days Creek Adopted Budget

48 Requirements Report Actuals Actuals Budget Proposed Proposed Approved Adopted Adopted 200 ASSOCIATED PAYROLL COSTS 103,449 73,238 66,000 61,020 61,020 61, SUBSTITUTE COSTS 1,342 2,403 2,000 2,000 2,000 2, TRAVEL PURCHASED SERVICES 1,342 2,472 2,000 2,000 2,000 2, CONSUMABLE SUPPLIES & MATERIALS , CONSUMABLE SUPPLIES & MATERIALS CONSUMABLE SUPPLIES & MATERIALS TEXTBOOKS PERIODICALS NON-CONSUMABLE ITEMS SUPPLIES AND MATERIALS 1,108 1,410 2,700 1,700 1,700 1, DUES AND FEES OTHER OBJECTS Total 1121 MIDDLE/JUNIOR HIGH PROGRAMS 284, , , , , , MIDDLE/JUNIOR HIGH SCHOOL- EXTRACURRICULAR 130 ADDITIONAL SALARY 7,980 8,146 9,000 7,507 7,507 7, SALARIES 7,980 8,146 9,000 7,507 7,507 7, EMPLOYER CONTRIBUTION , EMPLOYEE CONTRIBUTION, PICK-UP SOCIAL SECURITY ADMINISTRATION WORKERS' COMPENSATION EMPLOYEE INSURANCE ASSOCIATED PAYROLL COSTS 1,020 1,128 2,400 2,043 2,043 2, TRAVEL OTHER NON-INSTRUCTIONAL PROF & TECH SRV PURCHASED SERVICES CONSUMABLE SUPPLIES & MATERIALS CONSUMABLE SUPPLIES & MATERIALS 1, ,000 2,309 2,309 2, NON-CONSUMABLE ITEMS ,000 1,000 1, SUPPLIES AND MATERIALS 1, ,000 3,809 3,809 3, DUES AND FEES OTHER OBJECTS Page 46 of 60 Days Creek Adopted Budget

49 Requirements Report Actuals Actuals Budget Proposed Proposed Approved Adopted Adopted Total 1122 MIDDLE/JUNIOR HIGH SCHOOL- EXTRACURRICULAR 11,490 10,286 13,400 14,063 14,063 14, HIGH SCHOOL 111 LICENSED SALARIES 363, , , , , , CLASSIFIED SALARIES 20,776 12,097 26, SUBSTITUTES - LICENSED ADDITIONAL SALARY 9,457 5,250 5,700 6,170 6,170 6, SALARIES 393, , , , , , EMPLOYER CONTRIBUTION 76,630 78,102 88,475 84,631 84,631 84, EMPLOYEE CONTRIBUTION, PICK-UP 23,750 24,469 19,900 23,025 23,025 23, SOCIAL SECURITY ADMINISTRATION 28,408 29,689 30,175 29,356 29,356 29, WORKERS' COMPENSATION 1,547 1,877 1,725 1,739 1,739 1, EMPLOYEE INSURANCE 85,201 78, ,000 63,890 63,890 63, ASSOCIATED PAYROLL COSTS 215, , , , , , SUBSTITUTE COSTS 16,930 18,451 10,000 20,000 20,000 20, REPAIRS & MAINTENANCE SERVICES TRAVEL TUITION PAYMENTS TO OTHER OREGON DISTRI 6,224 4,680 2,000 2,000 2,000 2, PURCHASED SERVICES 23,178 23,439 12,500 22,900 22,900 22, CONSUMABLE SUPPLIES & MATERIALS 7,269 5,750 8,200 4,900 4,900 4, TEXTBOOKS 986 1,903 3,100 4,827 4,827 4, NON-CONSUMABLE ITEMS COMPUTER SOFTWARE 2,569 1,581 2,600 2,628 2,628 2, SUPPLIES AND MATERIALS 10,823 9,395 14,200 12,355 12,355 12, DUES AND FEES OTHER OBJECTS Total 1131 HIGH SCHOOL 643, , , , , , HIGH SCHOOL-EXTRACURRICULAR 130 ADDITIONAL SALARY 24,273 17,457 19,500 17,402 17,402 17, OTHER ADDITIONAL SALARY 10,009 7,232 8,625 10,577 10,577 10, OTHER ADDITIONAL SALARY 6,318 6,318 5,800 15,184 15,184 15, SALARIES 40,600 31,006 33,925 43,163 43,163 43, EMPLOYER CONTRIBUTION 3,573 3,480 4,150 3,472 3,472 3,472 Page 47 of 60 Days Creek Adopted Budget

50 Requirements Report Actuals Actuals Budget Proposed Proposed Approved Adopted Adopted Fund 700 DAYS CREEK CHARTER SCHOOL 1132 HIGH SCHOOL-EXTRACURRICULAR 212 EMPLOYEE CONTRIBUTION, PICK-UP 1,297 1,082 1, SOCIAL SECURITY ADMINISTRATION 3,098 2,363 2,600 3,302 3,302 3, WORKERS' COMPENSATION EMPLOYEE INSURANCE ASSOCIATED PAYROLL COSTS 8,241 8,038 8,250 8,232 8,232 8, PROF & IMPROVE COSTS NON-INSTRUCTIONAL REPAIRS & MAINTENANCE SERVICES ,000 1,000 1,000 1, TRAVEL 9,206 6,942 5,000 5,278 5,278 5, OTHER NON-INSTRUCTIONAL PROF & TECH SRV 13,136 5,885 6,000 6,000 6,000 6, PURCHASED SERVICES 23,328 13,153 12,100 12,378 12,378 12, CONSUMABLE SUPPLIES & MATERIALS 4,000 1,701 2,000 2,000 2,000 2, NON-CONSUMABLE ITEMS 1,693 6,837 5,000 3,000 3,000 3, SUPPLIES AND MATERIALS 5,693 8,538 7,000 5,000 5,000 5, DUES AND FEES 3,009 7,188 5,000 5,000 5,000 5, OTHER OBJECTS 3,009 7,188 5,000 5,000 5,000 5,000 Total 1132 HIGH SCHOOL-EXTRACURRICULAR 80,870 67,923 66,275 73,772 73,772 73,772 Major 1000 INSTRUCTION 1,020, , ,475 1,158, ,158,576 1,158, ATTENDANCE & SOCIAL WORK SERVICES 112 CLASSIFIED SALARIES 0 29,280 19,375 22, ,500 22, ADDITIONAL SALARY 4,988 4,988 5, SALARIES 4,988 34,268 24,375 22, ,500 22, EMPLOYER CONTRIBUTION 709 7,941 5,175 4,565 4,565 4, EMPLOYEE CONTRIBUTION, PICK-UP 299 1,528 1,175 1,350 1,350 1, SOCIAL SECURITY ADMINISTRATION 382 3,206 1,875 1,721 1,721 1, WORKERS' COMPENSATION EMPLOYEE INSURANCE 0 11,730 6,250 4,815 4,815 4, ASSOCIATED PAYROLL COSTS 1,408 24,516 14,575 12,545 12,545 12,545 Total 2110 ATTENDANCE & SOCIAL WORK SERVICES 6,395 58,784 38,950 35, ,045 35, Page 48 of 60 Days Creek Adopted Budget

51 Requirements Report Actuals Actuals Budget Proposed Proposed Approved Adopted Adopted Fund 700 DAYS CREEK CHARTER SCHOOL 2120 GUIDANCE SERVICES 130 ADDITIONAL SALARY 1,330 1,330 1, SALARIES 1,330 1,330 1, EMPLOYER CONTRIBUTION EMPLOYEE CONTRIBUTION, PICK-UP SOCIAL SECURITY ADMINISTRATION WORKERS' COMPENSATION ASSOCIATED PAYROLL COSTS NON-INSTRUCTIONAL PROF & TECHNICAL SRVS 9,480 10, ,250 2,250 2, PURCHASED SERVICES 9,480 10, ,250 2,250 2,250 Total 2120 GUIDANCE SERVICES 11,256 11,925 1,875 2,250 2,250 2, IMPROVEMENT OF INSTRUCTION SERVICES 460 NON-CONSUMABLE ITEMS 0 45,000 45,000 45, SUPPLIES AND MATERIALS 0 45,000 45,000 45,000 Total 2210 IMPROVEMENT OF INSTRUCTION SERVICES 0 45,000 45,000 45, LIBRARY/MEDIA CENTER 324 RENTALS 1, PURCHASED SERVICES 1, LIBRARY BOOKS PERIODICALS NON-CONSUMABLE ITEMS COMPUTER SOFTWARE 4,655 1,999 2,000 2,850 2,850 2, SUPPLIES AND MATERIALS 4,755 2,019 2,500 3,350 3,350 3,350 Total 2222 LIBRARY/MEDIA CENTER 6,422 2,019 2,500 3,350 3,350 3, ASSESSMENT AND TESTING 410 CONSUMABLE SUPPLIES & MATERIALS SUPPLIES AND MATERIALS Total 2230 ASSESSMENT AND TESTING Page 49 of 60 Days Creek Adopted Budget

52 Requirements Report Actuals Actuals Budget Proposed Proposed Approved Adopted Adopted Fund 700 DAYS CREEK CHARTER SCHOOL 2240 INSTRUCTIONAL STAFF DEVELOPMENT 240 CONTRACTUAL EMPLOYEE BENEFITS 2,869 10,301 2,000 4,000 4,000 4, ASSOCIATED PAYROLL COSTS 2,869 10,301 2,000 4,000 4,000 4, INSTRUCTIONAL PROGRAMS IMPROVEMENT SR 2, TRAVEL PURCHASED SERVICES 2,873 0 Total 2240 INSTRUCTIONAL STAFF DEVELOPMENT 5,742 10,301 2,000 4,000 4,000 4, BOARD OF EDUCATION SERVICES 381 AUDIT SERVICES 6,250 6,000 6,250 6,500 6,500 6, PURCHASED SERVICES 6,250 6,000 6,250 6,500 6,500 6,500 Total 2310 BOARD OF EDUCATION SERVICES 6,250 6,000 6,250 6,500 6,500 6, OFFICE OF THE PRINCIPAL 112 CLASSIFIED SALARIES 54,822 55,836 57,650 58, ,475 58, ADMINISTRATORS 22,518 22,870 25,000 47, ,500 47, MANAGERIAL-CLASSIFIED 4,988 2, SUBSTITUTES - CLASSIFIED SALARIES 83,103 81,200 82, , , , EMPLOYER CONTRIBUTION 11,707 11,533 22,075 22,672 22,672 22, EMPLOYEE CONTRIBUTION, PICK-UP 3,708 3,564 5,000 6,358 6,358 6, SOCIAL SECURITY ADMINISTRATION 5,903 5,855 6,325 8,107 8,107 8, WORKERS' COMPENSATION EMPLOYEE INSURANCE 28,807 29,117 28,100 32,100 32,100 32, ADDITIONAL INSURANCE PLANS ASSOCIATED PAYROLL COSTS 50,744 50,691 61,800 70,230 70,230 70, PROF & IMPROVE COSTS NON-INSTRUCTIONAL RENTALS 4,124 4,042 4,000 10,236 10,236 10, TRAVEL POSTAGE 1,808 1,936 2,000 2,300 2,300 2, PURCHASED SERVICES 5,932 6,088 6,000 13,383 13,383 13, CONSUMABLE SUPPLIES & MATERIALS 3,517 2,403 3,500 4,000 4,000 4,000 Page 50 of 60 Days Creek Adopted Budget

53 Requirements Report Actuals Actuals Budget Proposed Proposed Approved Adopted Adopted Fund 700 DAYS CREEK CHARTER SCHOOL 2410 OFFICE OF THE PRINCIPAL 460 NON-CONSUMABLE ITEMS 263 2, SUPPLIES AND MATERIALS 3,781 4,499 4,000 4,500 4,500 4, FIDELITY BOND PREMIUMS OTHER OBJECTS Total 2410 OFFICE OF THE PRINCIPAL 143, , , , , , FISCAL SERVICES 114 MANAGERIAL-CLASSIFIED 20,766 21,090 21, SALARIES 20,766 21,090 21, EMPLOYER CONTRIBUTION 3,858 4,108 5, EMPLOYEE CONTRIBUTION, PICK-UP 1,246 1,265 1, SOCIAL SECURITY ADMINISTRATION 1,560 1,559 1, WORKERS' COMPENSATION EMPLOYEE INSURANCE 4,895 4,896 5, ASSOCIATED PAYROLL COSTS 11,644 11,921 13, OTHER GENERAL PROF & TECHNICAL SERVICES 0 22,550 22,550 22, PURCHASED SERVICES 0 22,550 22,550 22,550 Total 2520 FISCAL SERVICES 32,410 33,011 35,475 22,550 22,550 22, OPERATION & MAINTENANCE - PLANT SERVICES 112 CLASSIFIED SALARIES 41,210 37,167 38,250 74, ,316 74, SUBSTITUTES - CLASSIFIED 8,465 10,610 5, SALARIES 49,675 47,776 43,250 74, ,316 74, EMPLOYER CONTRIBUTION 9,437 7,342 10,225 16,565 16,565 16, EMPLOYEE CONTRIBUTION, PICK-UP 2,980 2,261 2,300 4,459 4,459 4, SOCIAL SECURITY ADMINISTRATION 3,601 3,533 3,000 5,685 5,685 5, WORKERS' COMPENSATION 1,384 1,491 1,500 2,702 2,702 2, EMPLOYEE INSURANCE 17,807 11,875 12,250 26,165 26,165 26, ASSOCIATED PAYROLL COSTS 35,210 26,501 29,275 55,576 55,576 55, REPAIRS & MAINTENANCE SERVICES 0 8,762 8,762 8, ELECTRICITY 30,180 26,192 25,000 28,440 28,440 28,440 Page 51 of 60 Days Creek Adopted Budget

54 Requirements Report Actuals Actuals Budget Proposed Proposed Approved Adopted Adopted Fund 700 DAYS CREEK CHARTER SCHOOL 2540 OPERATION & MAINTENANCE - PLANT SERVICES 326 FUEL 35,997 30,910 25,000 35,650 35,650 35, GARBAGE 2,532 2,652 2,000 3,768 3,768 3, OTHER PROPERTY SERVICES 7,407 10,449 10,000 17,745 17,745 17, PURCHASED SERVICES 76,116 70,202 62,000 94,365 94,365 94, CONSUMABLE SUPPLIES & MATERIALS 7,524 9,047 8,000 8,000 8,000 8, NON-CONSUMABLE ITEMS ,000 1,192 1,192 1, SUPPLIES AND MATERIALS 7,699 10,032 9,000 9,192 9,192 9, PROPERTY INSURANCE PREMIUMS 3,933 4,340 5, OTHER OBJECTS 3,933 4,340 5,200 0 Total 2540 OPERATION & MAINTENANCE - PLANT SERVICES 172, , , , , , TECHNOLOGY SERVICES 359 T-1 LINES 9,415 9,616 10,000 17,000 17,000 17, NON-INSTRUCTIONAL PROF & TECHNICAL SRVS OTHER NON-INSTRUCTIONAL PROF & TECH SRV 1,500 1,500 1,500 1, PURCHASED SERVICES 9,415 9,616 11,500 19,000 19,000 19, CONSUMABLE SUPPLIES & MATERIALS 1,407 1,595 1,500 3,200 3,200 3, COMPUTER SOFTWARE 8,683 10,549 8,500 9,909 9,909 9, COMPUTER HARDWARE 2,286 1,483 5,000 12,420 12,420 12, SUPPLIES AND MATERIALS 12,376 13,627 15,000 25,529 25,529 25,529 Total 2660 TECHNOLOGY SERVICES 21,791 23,243 26,500 44,529 44,529 44,529 Major 2000 SUPPORT SERVICES 406, , , , , , UNAPPROPRIATED ENDING FUND BALANCE 820 RESERVED FOR NEXT YEAR 1,498 16, OTHER USES OF FUNDS 1,498 16, Total 7000 UNAPPROPRIATED ENDING FUND BALANCE 1,498 16, Major 7000 UNAPPROPRIATED ENDING FUND BALANCE 1,498 16, Page 52 of 60 Days Creek Adopted Budget

55 Requirements Report Actuals Actuals Budget Proposed Proposed Approved Adopted Adopted Total Fund 700 DAYS CREEK CHARTER SCHOOL 1,428,076 1,405,571 1,327,400 1,749, ,749,738 1,749, Page 53 of 60 Days Creek Adopted Budget

56 APPENDICES Required Publications- ED 1-Notice of Budget Hearing Form ED 50-Notice of Property Tax and Certification of Intent to Impose a Tax on Property for Education Districts Budget Resolution- Resolution to Adopt the Budget, the Resolution to Impose and Categorize Taxes, and the Resolution to Making the Appropriations. Page 54 of 60 Days Creek Adopted Budget

57 FORM ED-1 Contact: Barb Taylor - Business Manager NOTICE OF BUDGET HEARING A public meeting of the Douglas County School District #15 Board of Directors will be held on June 16, 2014 at 6:00 pm at Days Creek School - Room 215, Tiller Trail Hwy, Days Creek, Oregon. The purpose of this meeting is to discuss the budget for the fiscal year beginning July 1, 2014 as approved by the Douglas County School District #15 Budget Committee. A summary of the budget is presented below. A copy of the budget may be inspected or obtained at Days Creek School between the hours of 9:00 a.m. and 4:00 p.m., or online at This Budget is for annual budget period. This budget was prepared on a basis of accounting that is the same as the basis of accounting used during the preceding year. Telephone: barbara.taylor@douglasesd.k12.or.us FINANCIAL SUMMARY - RESOURCES TOTAL OF ALL FUNDS Actual Amount Adopted Budget Approved Budget Last Year This Year Next Year Beginning Fund Balance $7,905 $54,000 $400,107 Current Year Property Taxes, other than Local Option $407,263 $420,000 $420,000 Current Year Local Option Property Taxes $0 $0 $0 Other Revenue from Local Sources $119,688 $324,730 $118,100 Revenue from Intermediate Sources $27,023 $20,000 $0 Revenue from State Sources $1,979,981 $2,202,020 $2,685,031 Revenue from Federal Sources $219,279 $220,475 $179,569 Interfund Transfers $78,052 $89,900 $222,900 All Other Budget Resources $1,441,119 $1,334,400 $1,769,087 Total Resources $4,280,310 $4,665,525 $5,794,794 FINANCIAL SUMMARY - REQUIREMENTS BY OBJECT CLASSIFICATION Salaries $1,435,270 $1,399,650 $1,241,833 Other Associated Payroll Costs $826,630 $937,025 $799,022 Purchased Services $1,674,586 $1,581,025 $2,262,286 Supplies & Materials $228,533 $419,025 $311,556 Capital Outlay $34,977 $23,500 $0 Other Objects (except debt service & interfund transfers) $58,825 $62,500 $58,892 Debt Service* $50,399 $50,900 $450,900 Interfund Transfers* $78,052 $89,900 $222,900 Operating Contingency $0 $50,000 $150,000 Unappropriated Ending Fund Balance & Reserves -$104,962 $52,000 $297,405 Total Requirements $4,282,310 $4,665,525 $5,794,794 FINANCIAL SUMMARY - REQUIREMENTS AND FULL-TIME EQUIVALENT EMPLOYEES () BY FUNCTION 1000 Instruction $2,960,847 $3,067,325 $3,224, Support Services $1,120,660 $1,190,450 $1,346, Enterprise & Community Service $139,131 $141,450 $102, Facility Acquisition & Construction $35,880 $23,500 $ Other Uses 5100 Debt Service* $50,701 $50,900 $450, Interfund Transfers* $78,052 $89,900 $222, Contingency $0 $50,000 $150, Unappropriated Ending Fund Balance -$104,962 $52,000 $297,405 Total Requirements $4,280,310 $4,665,525 $5,794,794 Total * not included in total 5000 Other Uses. To be appropriated separately from other 5000 expenditures. STATEMENT OF CHANGES IN ACTIVITIES and SOURCES OF FINANCING ** N/A Page 55 of 60 Days Creek Adopted Budget PROPERTY TAX LEVIES Rate or Amount Imposed Rate or Amount Imposed Rate or Amount Approved Permanent Rate Levy (Rate Limit per $1,000) Local Option Levy Levy For General Obligation Bonds LONG TERM DEBT General Obligation Bonds Other Bonds-QZAB Other Borrowings-ODE Total STATEMENT OF INDEBTEDNESS Estimated Debt Outstanding July 1 $532,131 $400,000 $932,131 Estimated Debt Authorized, But Not Incurred on July 1

58 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 on the tax roll of has the responsibility and authority to place the following property tax, fee, charge or assessment County. The property tax, fee, charge or assessment is categorized as stated by this form. OR Days Creek City State Zip Date Submitted Barbara Taylor Business Manager Contact Person Title Daytime Telephone CERTIFICATION - You must check one box. X X Days Creek School District #15 District Name PO Box 10 Mailing Address of District Douglas County Name barb.taylor@desd.k12.or.us Contact Person 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 PART I: TOTAL PROPERTY TAX LEVY To assessor of Douglas County 1. Rate per $1,000 or dollar amount levied (within permanent rate limit) Local option operating tax Local option capital project tax Subject to Education Limits Rate -or- Dollar Amount a. Levy for bonded indebtedness from bonds approved by voters prior to October 6, a. 4b. Levy for bonded indebtedness from bonds approved by voters after October 6, b. FORM ED June 25, 2014 Excluded from Measure 5 Limits Amount of Levy Page 56 of 60 Days Creek Adopted Budget 4c. Total levy for bonded indebtedness not subject to Measure 5 or Measure 50 (total of 4a + 4b) c. $0 PART II: RATE LIMIT CERTIFICATION 5. Permanent rate limit in dollars and cents per $1, Election date when your new district received voter approval for your permanent rate limit Estimated permanent rate limit for newly merged/consolidated district PART III: SCHEDULE OF LOCAL OPTION TAXES - Enter all local option taxes on this schedule. If there are more than three taxes, Purpose (operating, capital project, or mixed) attach a sheet showing the information for each. Date voters approved local option ballot measure First tax year levied Final tax year to be levied Tax amount -or- rate authorized per year by voters (Rev ) (see the back for worksheet for lines 4a, 4b, and 4c) File with your assessor no later than JULY 15, unless granted an extension in writing. ED

59 Page 57 of 60 Days Creek Adopted Budget

60 Page 58 of 60 Days Creek Adopted Budget

61 Page 59 of 60 Days Creek Adopted Budget

62 Page 60 of 60 Days Creek Adopted Budget