Gaston School District 511JT Adopted Budget

Gaston School District 511JT 2015-2016 Adopted Budget

GASTON SCHOOL DISTRICT GASTON, OREGON ADOPTED BUDGET 2015 2016 Prepared by: Susy McKenzie Superintendent/Budget Officer Chrissy Jarvis Business Manager

GASTON SCHOOL DISTRICT ADOPTED BUDGET 2015 2016 TABLE OF CONTENTS Introduction Budget Committee 1 Budget Overview 2 Superintendent's Budget Message 5 Financial Section General.. 10 Special Revenue s SB1149 36 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

Gaston School District Adopted Budget 2015 2016 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

BUDGET LAW Oregon Local Budget Law (DRS 294.305 to 294.565) 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 2015 2016 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

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

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

Superintendent s Budget Message The Gaston School District goal in building a budget for the 2015 2016 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

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 2014 2015 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 40 40 20 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

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 2015 2017 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

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 $7099.00. 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 (2014 2015) = $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

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

General (100)

Gaston School District General Revenue Summary by Source ACTUALS ACTUALS BUDGET FTE PROPOSED PROPOSED APPROVED ADOPTED ADOPTED Major Source Description 2012-13 2013-14 2014-15 2015-16 FTE 2015-16 2015-16 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 0 0 5000 OTHER SOURCES (14,000) (429) (500,000) 0 5400 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

Gaston School District General Expenditure Summary by Major ACTUALS ACTUALS BUDGET FTE PROPOSED PROPOSED APPROVED ADOPTED ADOPTED Major Description 2012 13 2013 14 2014 15 2015 16 FTE 2015 16 2015 16 FTE 1000 INSTRUCTION $ 2,662,339 $ 3,054,485 $ 3,790,895 40.60 $ 3,931,889 41.52 $ 3,931,889 $ 3,931,889 41.52 2000 SUPPORT SERVICES 1,816,385 2,009,442 2,393,048 16.60 2,718,433 18.63 2,718,433 2,718,433 18.63 5000 DEBT SERVICE / TRANSFERS 26,000 24,800 523,600 29,000 29,000 29,000 6000 CONTINGENCIES 124,137 165,000 165,000 165,000 General Total $ 4,504,724 $ 5,088,727 $ 6,831,680 57.20 $ 6,844,322 60.15 $ 6,844,322 $ 6,844,322 60.15 Expenditures by DEBT SERVICE / TRANSFERS 0.42% CONTINGENCIES 2.41% SUPPORT SERVICES 39.72% INSTRUCTION 57.45% 11

Gaston School District General Expenditure Summary by Major Object ACTUALS ACTUALS BUDGET FTE PROPOSED PROPOSED APPROVED ADOPTED ADOPTED Major Object Description 2012 13 2013 14 2014 15 2015 16 FTE 2015 16 2015 16 FTE 100 SALARIES $ 2,465,063 $ 2,639,039 $ 3,020,470 57.20 $ 3,250,835 60.15 $ 3,250,835 $ 3,250,835 60.15 200 ASSOCIATED PAYROLL COST 1,034,933 1,104,758 1,517,057 1,392,685 1,392,685 1,392,685 300 PURCHASED SERVICES 771,763 1,029,314 1,241,662 1,498,872 1,498,872 1,498,872 400 SUPPLIES AND MATERIALS 151,345 233,003 336,939 430,030 430,030 430,030 500 CAPITAL OUTLAY 5,868 1,954 2,000 8,000 8,000 8,000 600 OTHER OBJECTS 75,780 80,659 89,415 98,900 98,900 98,900 700 TRANSFERS 500,000 0 800 PLANNED RESERVE 124,137 165,000 165,000 165,000 General Total $ 4,504,752 $ 5,088,727 $ 6,831,680 57.20 $ 6,844,322 60.15 $ 6,844,322 $ 6,844,382 60.15 SUPPLIES AND MATERIALS 6% PURCHASED SERVICES 22% Expenditures by Object CAPITAL OUTLAY 0% OTHER 2% RESERVES 2% SALARIES & PAYROLL COSTS 68% 12

GASTON PUBLIC SCHOOLS DIST 511JT PO BOX 68 GASTON, OR 97119-0068 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) 0 0 1190 PENALTIES & INTEREST ON TAXES (317) (346) 0 0 1312 TUITION FROM OTHER OREGON DIST (2,155) (1,359) 0 0 1400 TRANSPORTATION FEES (200) 0 1510 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) 0 0 1925 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) 0 5400 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

GASTON PUBLIC SCHOOLS DIST 511JT PO BOX 68 GASTON, OR 97119-0068 Requirements Report 100 GENERAL FUND 1111 ELEMENTARY K-6 111 LICENSED SALARIES 550,661 573,380 723,991 14.00 662,359 13.00 662,359 662,359 13.00 112 CLASSIFIED SALARIES 0 12,289 0 50,378 1.38 50,378 50,378 1.38 121 LICENSED SUB SALARY 34,940 10,975 45,000 40,000 40,000 40,000 122 CLASSIFIED SUB SALARY 0 99 0 5,000 5,000 5,000 130 ADDITIONAL SALARY 1,864 100 29,520 25,767 25,767 25,767 100 SALARIES 587,465 596,843 798,511 14.00 783,504 14.38 783,504 783,504 14.38 211 PERS 87,653 98,809 143,401 136,003 136,003 136,003 220 FICA 43,919 45,027 60,704 58,671 58,671 58,671 231 WORKERS COMP 2,526 4,586 8,432 6,106 6,106 6,106 232 UNEMPLOYMENT 574 1,177 5,622 4,602 4,602 4,602 241 INSURANCE 94,881 105,136 150,996 165,345 165,345 165,345 200 ASSOCIATED PAYROLL COSTS 229,553 254,734 369,155 370,726 370,726 370,726 316 DATA PROCESSING SERVICES 608 1,232 750 750 750 750 322 REPAIRS & MAINT SERVICES 146 83 1,350 1,000 1,000 1,000 323 COPY MACHINE RENTAL 7,951 9,315 10,200 12,000 12,000 12,000 355 PRINTING AND BINDING 0 394 1,500 2,000 2,000 2,000 300 PURCHASED SERVICES 8,705 11,023 13,800 15,750 15,750 15,750 410 CONSUMABLE SUPPLIES 2,355 1,804 2,550 2,200 2,200 2,200 411 COPY PAPER/OFFICE SUPPLIES 2,867 2,649 5,000 5,000 5,000 5,000 412 CLASSROOM SUPPLIES 4,584 7,521 10,700 6,700 6,700 6,700 420 TEXTBOOKS 1,331 5,801 45,500 26,000 26,000 26,000 400 SUPPLIES AND MATERIALS 11,136 17,776 63,750 39,900 39,900 39,900 Total 1111 ELEMENTARY K-6 836,858 880,377 1,245,216 14.00 1,209,881 14.38 1,209,881 1,209,881 14.38 1113 ELEMENTARY EXTRA-CURRICUL 130 ADDITIONAL SALARY 4,848 7,140 3,918 16,000 16,000 16,000 100 SALARIES 4,848 7,140 3,918 16,000 16,000 16,000 14

Requirements Report 100 GENERAL FUND 1113 ELEMENTARY EXTRA-CURRICUL 211 PERS 271 310 733 109 109 109 220 FICA 367 536 299 1,224 1,224 1,224 231 WORKERS COMP 26 152 33 119 119 119 232 UNEMPLOYMENT 5 14 24 96 96 96 200 ASSOCIATED PAYROLL COSTS 668 1,012 1,089 1,548 1,548 1,548 319 OTHER INSTR, PROF & TECH SERVICES 6,200 6,320 9,000 9,000 9,000 9,000 300 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 26,548 1121 JUNIOR HIGH INSTRUCTION 111 LICENSED SALARIES 280,020 270,805 393,433 8.00 378,600 8.00 378,600 378,600 8.00 121 LICENSED SUB SALARY 1,465 5,722 7,500 10,000 10,000 10,000 130 ADDITIONAL SALARY 0 15,840 15,840 15,840 100 SALARIES 281,485 276,527 400,933 8.00 404,439 8.00 404,439 404,439 8.00 211 PERS 32,917 42,934 74,974 70,063 70,063 70,063 220 FICA 21,350 21,018 30,672 30,507 30,507 30,507 231 WORKERS COMP 1,457 2,025 3,609 3,178 3,178 3,178 232 UNEMPLOYMENT 279 550 2,406 2,393 2,393 2,393 241 INSURANCE 50,998 60,238 105,672 60,151 60,151 60,151 200 ASSOCIATED PAYROLL COSTS 107,001 126,764 217,333 166,291 166,291 166,291 323 COPY MACHINE RENTAL 3,200 3,200 4,000 4,000 4,000 4,000 300 PURCHASED SERVICES 3,200 3,200 4,000 4,000 4,000 4,000 412 CLASSROOM SUPPLIES 1,793 1,711 3,900 2,250 2,250 2,250 420 TEXTBOOKS 455 423 2,500 2,500 2,500 2,500 400 SUPPLIES AND MATERIALS 2,248 2,134 6,400 4,750 4,750 4,750 Total 1121 JUNIOR HIGH INSTRUCTION 393,934 408,625 628,666 8.00 579,480 8.00 579,480 579,480 8.00 1122 JR. HIGH EXTRA-CURRICULAR 130 ADDITIONAL SALARY 15,501 17,323 18,900 15,000 15,000 15,000 15

Requirements Report 100 GENERAL FUND 100 SALARIES 15,501 17,323 18,900 15,000 15,000 15,000 211 PERS 429 177 3,535 102 102 102 220 FICA 1,178 1,318 1,446 1,147 1,147 1,147 231 WORKERS COMP 84 135 171 111 111 111 232 UNEMPLOYMENT 15 35 114 90 90 90 200 ASSOCIATED PAYROLL COSTS 1,706 1,665 5,266 1,451 1,451 1,451 319 OTHER INSTR, PROF & TECH SERVICES 0 196 0 0 392 OFFICIAL FEES 2,051 3,509 4,026 4,000 4,000 4,000 300 PURCHASED SERVICES 2,051 3,705 4,026 4,000 4,000 4,000 461 ATHLETIC UNIFORMS 524 2,070 2,000 3,250 3,250 3,250 400 SUPPLIES AND MATERIALS 524 2,070 2,000 3,250 3,250 3,250 640 DUES AND FEES 75 189 0 0 600 OTHER OBJECTS 75 189 0 0 Total 1122 JR. HIGH EXTRA-CURRICULAR 19,856 24,953 30,192 23,701 23,701 23,701 1131 HIGH SCHOOL INSTRUCTION 111 LICENSED SALARIES 452,299 515,937 463,544 9.00 534,115 9.00 534,115 534,115 9.00 121 LICENSED SUB SALARY 29,150 14,472 20,000 40,500 40,500 40,500 130 ADDITIONAL SALARY 1,785 1,239 1,500 21,120 21,120 21,120 100 SALARIES 483,235 531,648 485,044 9.00 595,735 9.00 595,735 595,735 9.00 211 PERS 70,243 91,057 90,704 99,579 99,579 99,579 220 FICA 36,218 40,111 37,106 45,080 45,080 45,080 231 WORKERS COMP 2,002 3,882 4,365 4,646 4,646 4,646 232 UNEMPLOYMENT 474 1,049 2,911 3,536 3,536 3,536 241 INSURANCE 87,327 80,030 90,576 67,784 67,784 67,784 200 ASSOCIATED PAYROLL COSTS 196,263 216,128 225,662 220,625 220,625 220,625 319 OTHER INSTR, PROF & TECH SERVICES 314 309 1,500 1,500 1,500 1,500 322 REPAIRS & MAINT SERVICES 1,350 1,143 1,350 1,350 1,350 1,350 323 COPY MACHINE RENTAL 6,020 7,769 10,450 10,450 10,450 10,450 342 TRAVEL-OUT OF DISTRICT 46 445 0 0 16

Requirements Report 100 GENERAL FUND 1131 HIGH SCHOOL INSTRUCTION 355 PRINTING AND BINDING 322 205 500 500 500 500 374 OTHER TUITION 40 8,000 5,000 5,000 5,000 300 PURCHASED SERVICES 8,452 9,871 21,800 18,800 18,800 18,800 410 CONSUMABLE SUPPLIES 1,619 2,670 2,300 2,750 2,750 2,750 411 COPY PAPER/OFFICE SUPPLIES 3,591 2,706 5,000 5,000 5,000 5,000 412 CLASSROOM SUPPLIES 11,050 10,354 14,739 14,945 14,945 14,945 420 TEXTBOOKS 1,245 3,247 10,000 25,000 25,000 25,000 460 NON-CONSUMABLE SUPPLIES 96 1,152 33,800 1,000 1,000 1,000 470 SOFTWARE 2,600 1,000 1,000 1,000 480 COMPUTER HARDWARE 0 1,372 0 19,000 19,000 19,000 400 SUPPLIES AND MATERIALS 17,601 21,501 68,439 68,695 68,695 68,695 640 DUES AND FEES 489 735 1,000 5,000 5,000 5,000 600 OTHER OBJECTS 489 735 1,000 5,000 5,000 5,000 Total 1131 HIGH SCHOOL INSTRUCTION 706,040 779,883 801,945 9.00 908,855 9.00 908,855 908,855 9.00 1132 HIGH SCHOOL EXTRA CURRICU 121 LICENSED SUB SALARY 3,012 1,452 2,000 2,000 2,000 2,000 130 ADDITIONAL SALARY 53,621 60,822 66,450 65,000 65,000 65,000 100 SALARIES 56,632 62,274 68,450 67,000 67,000 67,000 211 PERS 2,161 3,261 12,800 451 451 451 220 FICA 4,316 4,747 5,237 5,125 5,125 5,125 231 WORKERS COMP 310 453 617 499 499 499 232 UNEMPLOYMENT 56 124 411 402 402 402 200 ASSOCIATED PAYROLL COSTS 6,842 8,586 19,065 6,477 6,477 6,477 318 INSTR IMPROVE NON-INSTRUCTIONAL STAFF 0 150 0 0 319 OTHER INSTR, PROF & TECH SERVICES 490 4,263 450 500 500 500 322 REPAIRS & MAINT SERVICES 600 929 2,500 9,500 9,500 9,500 342 TRAVEL-OUT OF DISTRICT 567 391 1,000 1,000 1,000 1,000 351 TELEPHONE 175 0 420 420 420 420 17

Requirements Report 100 GENERAL FUND 1132 HIGH SCHOOL EXTRA CURRICU 392 OFFICIAL FEES 12,767 7,900 13,000 18,000 18,000 18,000 394 ADVISOR/ADVISEE ACTIVITIES 2,500 2,500 2,500 2,500 2,500 2,500 300 PURCHASED SERVICES 17,099 16,133 19,870 31,920 31,920 31,920 410 CONSUMABLE SUPPLIES 4,501 505 8,100 8,600 8,600 8,600 418 MAINTENANCE SUPPLIES 725 2,048 1,000 2,000 2,000 2,000 461 ATHLETIC UNIFORMS 8,351 13,466 0 13,182 13,182 13,182 400 SUPPLIES AND MATERIALS 13,577 16,018 9,100 23,782 23,782 23,782 640 DUES AND FEES 2,155 3,839 4,000 4,000 4,000 4,000 651 LIABILITY INSURANCE 1,493 0 1,500 1,500 1,500 1,500 600 OTHER OBJECTS 3,648 3,839 5,500 5,500 5,500 5,500 Total 1132 HIGH SCHOOL EXTRA CURRICU 97,798 106,849 121,985 134,679 134,679 134,679 1210 TAG PROGRAM 412 CLASSROOM SUPPLIES 500 1,900 1,900 1,900 400 SUPPLIES AND MATERIALS 500 1,900 1,900 1,900 640 DUES AND FEES 0 126 500 500 500 500 600 OTHER OBJECTS 0 126 500 500 500 500 Total 1210 TAG PROGRAM 0 126 1,000 2,400 2,400 2,400 1220 RESTRICTED PROGRAMS 111 LICENSED SALARIES 75 0 0 112 CLASSIFIED SALARIES 52,57 0 0 130 ADDITIONAL SALARY 275 0 0 0 100 SALARIES 53,595 0 211 PERS 4,511 0 0 0 220 FICA 4,086 0 0 0 231 WORKERS COMP 308 0 0 0 232 UNEMPLOYMENT 53 0 0 0 241 INSURANCE 15,803 0 0 0 18

Requirements Report 100 GENERAL FUND 200 ASSOCIATED PAYROLL COSTS 24,761 0 371 TUITION TO OTHER OREGON DISTRICTS 116,500 149,511 183,000 229,000 229,000 229,000 300 PURCHASED SERVICES 116,500 149,511 183,000 229,000 229,000 229,000 Total 1220 RESTRICTED PROGRAMS 194,856 149,511 183,000 229,000 229,000 229,000 1250 RESOURCE ROOM (SPECIAL ED 111 LICENSED SALARIES 92,736 98,747 103,066 2.00 106,474 2.00 106,474 106,474 2.00 112 CLASSIFIED SALARIES 94,820 167,018 169,200 7.10 197,702 7.25 197,702 197,702 7.25 121 LICENSED SUB SALARY 2,116 2,220 2,500 2,500 2,500 2,500 122 CLASSIFIED SUB SALARY 6,013 4,371 5,000 5,000 5,000 5,000 130 ADDITIONAL SALARY 0 4,620 4,620 4,620 100 SALARIES 195,685 272,357 279,766 9.10 316,296 9.25 316,296 316,296 9.25 211 PERS 28,845 42,348 52,318 50,283 50,283 50,283 220 FICA 14,480 20,156 21,403 23,738 23,738 23,738 231 WORKERS COMP 1,064 2,126 2,518 2,562 2,562 2,562 232 UNEMPLOYMENT 189 527 1,679 1,862 1,862 1,862 241 INSURANCE 86,310 102,793 130,203 106,633 106,633 106,633 200 ASSOCIATED PAYROLL COSTS 130,889 167,949 208,121 185,078 185,078 185,078 305 LIFE SKILLS 141 39 250 250 250 250 310 INSTR PROF. & TECHNICAL SERVICES 8,216 6,515 6,000 6,000 6,000 6,000 323 COPY MACHINE RENTAL 286 286 0 0 343 TRAVEL-STUDENT 200 0 355 PRINTING AND BINDING 184 309 500 500 500 500 390 OTHER GENERAL PROF & TECH SRVS 0 3,831 5,000 4,000 4,000 4,000 300 PURCHASED SERVICES 8,827 10,980 11,950 10,750 10,750 10,750 412 CLASSROOM SUPPLIES 1,697 2,236 3,500 3,500 3,500 3,500 420 TEXTBOOKS 192 1,175 400 400 400 400 460 NON-CONSUMABLE SUPPLIES 1,139 295 0 0 470 SOFTWARE 0 270 0 6,500 6,500 6,500 480 COMPUTER HARDWARE 0 1,987 2,500 0 19

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 338,429 457,249 506,237 9.10 522,524 9.25 522,524 522,524 9.25 1281 PUBLIC ALTERNATIVE PROGRA 374 OTHER TUITION 20,000 40,000 40,000 40,000 300 PURCHASED SERVICES 20,000 40,000 40,000 40,000 420 TEXTBOOKS 0 6,000 6,000 6,000 480 COMPUTER HARDWARE 5,000 3,800 3,800 3,800 400 SUPPLIES AND MATERIALS 5,000 9,800 9,800 9,800 Total 1281 PUBLIC ALTERNATIVE PROGRA 25,000 49,800 49,800 49,800 1283 DISTRICT ALTERNATIVE PROG 111 LICENSED SALARIES (4,212) 0 0 0 112 CLASSIFIED SALARIES 4,212 10,915 24,280 11,755 0.46 11,755 11,755 0.46 130 ADDITIONAL SALARY 0 3,300 3,300 3,300 100 SALARIES 0 10,915 24,280 15,055 0.46 15,055 15,055 0.46 211 PERS 0 1,206 4,540 2,211 2,211 2,211 220 FICA 0 835 1,858 1,152 1,152 1,152 231 WORKERS COMP 0 84 219 112 112 112 232 UNEMPLOYMENT 0 22 146 90 90 90 200 ASSOCIATED PAYROLL COSTS 0 2,147 6,763 3,565 3,565 3,565 Total 1283 DISTRICT ALTERNATIVE PROG 0 13,061 31,043 18,62.46 18,620 18,62.46 1288 ORVED CHARTER SCHOOL 360 CHARTER SCHOOL PAYMENTS 40,816 201,213 182,475 210,000 210,000 210,000 300 PURCHASED SERVICES 40,816 201,213 182,475 210,000 210,000 210,000 Total 1288 ORVED CHARTER SCHOOL 40,816 201,213 182,475 210,000 210,000 210,000 1291 ENGLISH SECOND LANGUAGE P 111 LICENSED SALARIES 7,615 0 0 0 20

Requirements Report 100 GENERAL FUND 1291 ENGLISH SECOND LANGUAGE P 112 CLASSIFIED SALARIES 10,272 10,123 13,60.50 11,867 0.44 11,867 11,867 0.44 121 LICENSED SUB SALARY 81 0 0 0 130 ADDITIONAL SALARY 1,760 0 100 SALARIES 17,969 10,123 15,36.50 11,867 0.44 11,867 11,867 0.44 211 PERS 1,750 1,678 2,873 2,217 2,217 2,217 220 FICA 1,375 774 1,176 908 908 908 231 WORKERS COMP 100 81 138 88 88 88 232 UNEMPLOYMENT 18 20 82 71 71 71 200 ASSOCIATED PAYROLL COSTS 3,243 2,554 4,269 3,284 3,284 3,284 319 OTHER INSTR, PROF & TECH SERVICES 824 2,267 0 500 500 500 300 PURCHASED SERVICES 824 2,267 0 500 500 500 412 CLASSROOM SUPPLIES 0 3,222 500 500 500 500 470 SOFTWARE 0 250 250 250 400 SUPPLIES AND MATERIALS 0 3,222 500 750 750 750 Total 1291 ENGLISH SECOND LANGUAGE P 22,035 18,166 20,129 0.50 16,402 0.44 16,402 16,402 0.44 2114 ATTENDANCE SERVICES 112 CLASSIFIED SALARIES 23,420 38,425 44,361 1.30 34,095 1.38 34,095 34,095 1.38 122 CLASSIFIED SUB SALARY 0 500 0 0 100 SALARIES 23,420 38,925 44,361 1.30 34,095 1.38 34,095 34,095 1.38 211 PERS 3,630 5,907 8,296 2,685 2,685 2,685 220 FICA 1,542 2,901 3,394 2,817 2,817 2,817 231 WORKERS COMP 130 306 389 326 326 326 232 UNEMPLOYMENT 20 76 252 221 221 221 241 INSURANCE 10,512 1,237 0 7,532 7,532 7,532 200 ASSOCIATED PAYROLL COSTS 15,835 10,426 12,331 13,580 13,580 13,580 Total 2114 ATTENDANCE SERVICES 39,254 49,351 56,692 1.30 47,675 1.38 47,675 47,675 1.38 2122 COUNSELOR 21

Requirements Report 100 GENERAL FUND 2122 COUNSELOR 111 LICENSED SALARIES 71,078 75,028 82,788 1.70 56,386 1.00 56,386 56,386 1.00 112 CLASSIFIED SALARIES 30,314 31,619 31,150 1.00 28,249 1.00 28,249 28,249 1.00 130 ADDITIONAL SALARY 0 9,768 9,768 9,768 100 SALARIES 101,392 106,647 113,938 2.70 94,403 2.00 94,403 94,403 2.00 211 PERS 13,673 18,690 21,325 15,635 15,635 15,635 220 FICA 7,327 8,007 8,724 6,818 6,818 6,818 231 WORKERS COMP 534 800 1,026 714 714 714 232 UNEMPLOYMENT 96 209 685 535 535 535 241 INSURANCE 23,948 29,099 39,250 0 200 ASSOCIATED PAYROLL COSTS 45,578 56,806 71,010 23,701 23,701 23,701 319 OTHER INSTR, PROF & TECH SERVICES 1,343 1,673 2,500 2,500 2,500 2,500 342 TRAVEL-OUT OF DISTRICT 333 273 1,000 500 500 500 355 PRINTING AND BINDING 36 1,000 1,000 1,000 1,000 300 PURCHASED SERVICES 2,036 1,946 4,500 4,000 4,000 4,000 410 CONSUMABLE SUPPLIES 916 606 1,400 1,100 1,100 1,100 412 CLASSROOM SUPPLIES 0 47 0 0 470 SOFTWARE 552 0 1,000 650 650 650 400 SUPPLIES AND MATERIALS 1,468 652 2,400 1,750 1,750 1,750 Total 2122 COUNSELOR 150,473 166,051 191,848 2.70 123,854 2.00 123,854 123,854 2.00 2126 GUIDANCE SERVICES 112 CLASSIFIED SALARIES 15,687 5,280 4,522 0.20 587 0.02 587 587 0.02 130 ADDITIONAL SALARY 0 106 106 106 100 SALARIES 15,687 5,280 4,522 0.20 693 0.02 693 693 0.02 211 PERS 1,796 171 846 109 109 109 220 FICA 1,153 390 346 53 53 53 231 WORKERS COMP 87 41 41 5 5 5 232 UNEMPLOYMENT 15 10 28 4 4 4 200 ASSOCIATED PAYROLL COSTS 3,051 612 1,261 171 171 171 22

Requirements Report 100 GENERAL FUND 2126 GUIDANCE SERVICES 342 TRAVEL-OUT OF DISTRICT 1,000 150 150 150 300 PURCHASED SERVICES 1,000 150 150 150 Total 2126 GUIDANCE SERVICES 18,738 5,892 6,783 0.20 1,014 0.02 1,014 1,014 0.02 2130 HEALTH 111 LICENSED SALARIES 0 1,163 2,500 0 100 SALARIES 0 1,163 2,500 0 220 FICA 0 89 192 0 231 WORKERS COMP 0 9 23 0 232 UNEMPLOYMENT 0 2 15 0 200 ASSOCIATED PAYROLL COSTS 0 100 230 0 319 OTHER INSTR, PROF & TECH SERVICES 0 56 0 0 300 PURCHASED SERVICES 0 56 0 0 412 CLASSROOM SUPPLIES 325 447 1,500 1,000 1,000 1,000 400 SUPPLIES AND MATERIALS 325 447 1,500 1,000 1,000 1,000 Total 2130 HEALTH 325 1,766 4,230 1,000 1,000 1,000 2140 PSYCHOLOGICAL SERVICES 111 LICENSED SALARIES 46,813 49,591 51,601 1.00 48,901 1.00 48,901 48,901 1.00 130 ADDITIONAL SALARY 0 5,280 5,280 5,280 100 SALARIES 46,813 49,591 51,601 1.00 54,181 1.00 54,181 54,181 1.00 211 PERS 6,408 7,750 9,650 9,046 9,046 9,046 220 FICA 3,581 3,794 3,948 4,145 4,145 4,145 231 WORKERS COMP 245 366 465 427 427 427 232 UNEMPLOYMENT 47 99 310 325 325 325 200 ASSOCIATED PAYROLL COSTS 10,282 12,009 14,373 13,943 13,943 13,943 342 TRAVEL-OUT OF DISTRICT 0 40 0 200 200 200 300 PURCHASED SERVICES 0 4 200 200 200 23

Requirements Report 100 GENERAL FUND 2140 PSYCHOLOGICAL SERVICES 412 CLASSROOM SUPPLIES 813 317 1,000 500 500 500 420 TEXTBOOKS 0 611 200 200 200 200 400 SUPPLIES AND MATERIALS 813 928 1,200 700 700 700 Total 2140 PSYCHOLOGICAL SERVICES 57,908 62,568 67,174 1.00 69,024 1.00 69,024 69,024 1.00 2150 SPEECH PATHOLOGY 319 OTHER INSTR, PROF & TECH SERVICES 60,000 60,000 62,000 80,000 80,000 80,000 300 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 80,000 2160 STUDENT TREATMENT SERVICES 319 OTHER INSTR, PROF & TECH SERVICES 21,654 18,454 19,402 21,500 21,500 21,500 300 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 21,500 2190 STUDENT SUPPORT SERVICES 113 ADMINISTRATOR SALARY 12,032 12,273 0 0 100 SALARIES 12,032 12,273 0 0 220 FICA 921 939 0 0 231 WORKERS COMP 62 89 0 0 232 UNEMPLOYMENT 12 25 0 0 200 ASSOCIATED PAYROLL COSTS 994 1,053 0 0 312 INSTR PROGRAM IMPROVE SERVICES 25 0 0 319 OTHER INSTR, PROF & TECH SERVICES 0 90 0 0 342 TRAVEL-OUT OF DISTRICT 775 399 0 0 300 PURCHASED SERVICES 1,025 489 0 0 460 NON-CONSUMABLE SUPPLIES 0 891 0 0 400 SUPPLIES AND MATERIALS 0 891 0 0 24

Requirements Report 100 GENERAL FUND Total 2190 STUDENT SUPPORT SERVICES 14,052 14,706 0 0 2220 EDUCATIONAL MEDIA SERVICE 319 OTHER INSTR, PROF & TECH SERVICES 6,000 2,000 2,000 2,000 300 PURCHASED SERVICES 6,000 2,000 2,000 2,000 460 NON-CONSUMABLE SUPPLIES 39 30,648 0 0 470 SOFTWARE 0 13,575 9,800 3,000 3,000 3,000 480 COMPUTER HARDWARE 20,007 28,124 38,500 90,500 90,500 90,500 400 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 95,500 2222 LIBRARY SERVICES 111 LICENSED SALARIES 2,400 2,400 2,40.1 112 CLASSIFIED SALARIES 8,945 9,178 11,02.50 5,808 0.25 5,808 5,808 0.25 122 CLASSIFIED SUB SALARY 48 327 0 0 130 ADDITIONAL SALARY 0 4,000 4,000 4,000 100 SALARIES 11,394 11,905 13,42.60 9,808 0.25 9,808 9,808 0.25 211 PERS 1,433 1,606 2,510 1,092 1,092 1,092 220 FICA 869 911 1,027 750 750 750 231 WORKERS COMP 65 95 121 79 79 79 232 UNEMPLOYMENT 11 24 81 59 59 59 200 ASSOCIATED PAYROLL COSTS 2,378 2,636 3,739 1,981 1,981 1,981 319 OTHER INSTR, PROF & TECH SERVICES 1,235 0 0 0 322 REPAIRS & MAINT SERVICES 500 500 500 500 342 TRAVEL-OUT OF DISTRICT 0 300 0 0 300 PURCHASED SERVICES 1,235 300 500 500 500 500 410 CONSUMABLE SUPPLIES 190 350 1,000 1,000 1,000 1,000 411 COPY PAPER/OFFICE SUPPLIES 0 428 200 200 200 200 412 CLASSROOM SUPPLIES 135 0 0 0 430 LIBRARY BOOKS 800 1,955 2,000 1,500 1,500 1,500 433 HS LIBRARY BOOKS 1,904 1,889 2,000 2,000 2,000 2,000 25

Requirements Report 100 GENERAL FUND 2222 LIBRARY SERVICES 441 ELEMENTARY PERIODICALS 28 410 500 100 100 100 443 HS PERIODICALS 28 274 500 500 500 500 470 SOFTWARE 0 1,197 0 0 480 COMPUTER HARDWARE 1,743 0 0 0 400 SUPPLIES AND MATERIALS 4,828 6,504 6,200 5,300 5,300 5,300 Total 2222 LIBRARY SERVICES 19,835 21,345 23,859 0.60 17,588 0.25 17,588 17,588 0.25 2230 TESTING AND ASSESSMENT 111 LICENSED SALARIES 6,346 6,781 7,089 66,648 1.00 66,648 66,648 1.00 112 CLASSIFIED SALARIES 4,854 0 100 SALARIES 6,346 6,781 11,943 66,648 1.00 66,648 66,648 1.00 211 PERS 274 219 2,233 12,450 12,450 12,450 220 FICA 452 519 914 5,006 5,006 5,006 231 WORKERS COMP 33 50 107 520 520 520 232 UNEMPLOYMENT 6 14 72 393 393 393 241 INSURANCE 0 15,063 15,063 15,063 200 ASSOCIATED PAYROLL COSTS 765 801 3,326 33,432 33,432 33,432 Total 2230 TESTING AND ASSESSMENT 7,111 7,582 15,269 100,080 1.00 100,080 100,080 1.00 2240 INSTRUCTIONAL STAFF DEVEL 121 LICENSED SUB SALARY 536 6,917 1,700 0 130 ADDITIONAL SALARY 1,199 3,001 0 0 100 SALARIES 1,735 9,919 1,700 0 211 PERS 145 232 100 0 220 FICA 215 754 80 0 231 WORKERS COMP 15 76 10 0 232 UNEMPLOYMENT 3 20 10 0 241 INSURANCE 0 133 0 0 249 TUITION REIMBURSEMENT 130 1,328 0 0 26

Requirements Report 100 GENERAL FUND 200 ASSOCIATED PAYROLL COSTS 508 2,544 200 0 310 INSTR PROF. & TECHNICAL SERVICES 104 5,604 29,000 24,000 24,000 24,000 312 INSTR PROGRAM IMPROVE SERVICES 0 1,854 0 0 319 OTHER INSTR, PROF & TECH SERVICES 0 2,380 0 0 342 TRAVEL-OUT OF DISTRICT 1,570 3,000 600 600 600 600 300 PURCHASED SERVICES 1,674 12,838 29,600 24,600 24,600 24,600 410 CONSUMABLE SUPPLIES 0 130 1,000 1,000 1,000 1,000 400 SUPPLIES AND MATERIALS 0 130 1,000 1,000 1,000 1,000 Total 2240 INSTRUCTIONAL STAFF DEVEL 3,917 25,430 32,500 25,600 25,600 25,600 2310 BOARD OF DIRECTORS 319 OTHER INSTR, PROF & TECH SERVICES 1,783 2,970 5,100 6,000 6,000 6,000 342 TRAVEL-OUT OF DISTRICT 615 554 500 700 700 700 354 ADVERTISING 1,607 914 1,000 1,500 1,500 1,500 381 AUDIT SERVICES 10,900 10,900 10,900 11,200 11,200 11,200 382 LEGAL SERVICES 770 6,050 3,000 3,000 3,000 3,000 383 ARCHITECT/ENGINEER SERVICES 0 20,000 20,000 20,000 388 ELECTION SERVICES 109 235 500 250 250 250 300 PURCHASED SERVICES 15,784 21,623 21,000 42,650 42,650 42,650 410 CONSUMABLE SUPPLIES 2,422 1,685 1,500 2,500 2,500 2,500 400 SUPPLIES AND MATERIALS 2,422 1,685 1,500 2,500 2,500 2,500 640 DUES AND FEES 2,589 778 2,750 2,000 2,000 2,000 600 OTHER OBJECTS 2,589 778 2,750 2,000 2,000 2,000 Total 2310 BOARD OF DIRECTORS 20,796 24,086 25,250 47,150 47,150 47,150 2320 EXECUTIVE ADMINISTRATION 113 ADMINISTRATOR SALARY 53,545 54,616 104,875 1.00 103,691 1.00 103,691 103,691 1.00 100 SALARIES 53,545 54,616 104,875 1.00 103,691 1.00 103,691 103,691 1.00 211 PERS 18,677 19,131 19,131 19,131 220 FICA 3,913 3,964 7,640 7,932 7,932 7,932 27

Requirements Report 100 GENERAL FUND 2320 EXECUTIVE ADMINISTRATION 231 WORKERS COMP 269 388 899 802 802 802 232 UNEMPLOYMENT 51 104 600 620 620 620 241 INSURANCE 14,180 14,756 18,308 18,714 18,714 18,714 249 TUITION REIMBURSEMENT 5,000 0 200 ASSOCIATED PAYROLL COSTS 18,413 19,212 51,124 47,198 47,198 47,198 312 INSTR PROGRAM IMPROVE SERVICES 475 500 500 500 318 INSTR IMPROVE NON-INSTRUCTIONAL STAFF 0 11 0 0 342 TRAVEL-OUT OF DISTRICT 1,063 761 3,500 3,500 3,500 3,500 353 POSTAGE 622 631 1,500 1,000 1,000 1,000 355 PRINTING AND BINDING 420 420 500 500 500 500 300 PURCHASED SERVICES 2,106 1,823 5,975 5,500 5,500 5,500 410 CONSUMABLE SUPPLIES 260 294 500 500 500 500 440 PERIODICALS 28 28 100 100 100 100 480 COMPUTER HARDWARE 22 1,000 0 400 SUPPLIES AND MATERIALS 508 322 1,600 600 600 600 640 DUES AND FEES 1,913 1,314 1,500 2,000 2,000 2,000 652 FIDELITY BOND PREMIUMS 0 300 400 400 400 400 600 OTHER OBJECTS 1,913 1,614 1,900 2,400 2,400 2,400 Total 2320 EXECUTIVE ADMINISTRATION 76,484 77,586 165,474 1.00 159,389 1.00 159,389 159,389 1.00 2410 PRINCIPALS OFFICES 112 CLASSIFIED SALARIES 89,738 81,589 77,500 2.50 74,530 2.48 74,530 74,530 2.48 113 ADMINISTRATOR SALARY 117,200 181,000 182,000 2.00 189,028 2.00 189,028 189,028 2.00 122 CLASSIFIED SUB SALARY 2,256 2,347 3,000 5,000 5,000 5,000 130 ADDITIONAL SALARY 0 10,454 10,454 10,454 100 SALARIES 209,194 264,937 262,500 4.50 279,012 4.48 279,012 279,012 4.48 211 PERS 25,487 41,984 49,088 49,131 49,131 49,131 220 FICA 15,618 19,842 20,082 21,057 21,057 21,057 231 WORKERS COMP 1,109 1,957 2,363 2,188 2,188 2,188 28

Requirements Report 100 GENERAL FUND 2410 PRINCIPALS OFFICES 232 UNEMPLOYMENT 204 519 1,575 1,647 1,647 1,647 241 INSURANCE 56,045 35,123 67,932 37,344 37,344 37,344 249 TUITION REIMBURSEMENT 2,800 0 200 ASSOCIATED PAYROLL COSTS 98,463 99,424 143,840 111,367 111,367 111,367 312 INSTR PROGRAM IMPROVE SERVICES 75 533 2,000 1,000 1,000 1,000 342 TRAVEL-OUT OF DISTRICT 2,156 849 5,000 2,000 2,000 2,000 353 POSTAGE 2,856 2,140 3,000 4,275 4,275 4,275 355 PRINTING AND BINDING 115 545 1,500 3,000 3,000 3,000 300 PURCHASED SERVICES 5,202 4,067 11,500 10,275 10,275 10,275 410 CONSUMABLE SUPPLIES 923 759 800 700 700 700 411 COPY PAPER/OFFICE SUPPLIES 22 478 2,200 2,200 2,200 2,200 460 NON-CONSUMABLE SUPPLIES 1,550 3,972 0 0 470 SOFTWARE 845 879 1,700 1,500 1,500 1,500 480 COMPUTER HARDWARE 65 2,000 1,000 1,000 1,000 400 SUPPLIES AND MATERIALS 3,991 6,088 6,700 5,400 5,400 5,400 640 DUES AND FEES 1,528 1,429 2,000 2,000 2,000 2,000 600 OTHER OBJECTS 1,528 1,429 2,000 2,000 2,000 2,000 Total 2410 PRINCIPALS OFFICES 318,378 375,945 426,540 4.50 408,054 4.48 408,054 408,054 4.48 2520 FISCAL SERVICES 112 CLASSIFIED SALARIES 51,594 21,533 0 0 114 MANAGERIAL-CLASSIFIED SALARY 68,432 80,437 103,125 1.80 107,192 2.00 107,192 107,192 2.00 100 SALARIES 120,026 101,970 103,125 1.80 107,192 2.00 107,192 107,192 2.00 211 PERS 18,216 5,118 19,284 19,870 19,870 19,870 220 FICA 9,140 7,560 7,890 7,904 7,904 7,904 231 WORKERS COMP 635 756 928 859 859 859 232 UNEMPLOYMENT 119 198 619 615 615 615 241 INSURANCE 0 1,255 0 30,126 30,126 30,126 249 TUITION REIMBURSEMENT 1,500 0 29

Requirements Report 100 GENERAL FUND 200 ASSOCIATED PAYROLL COSTS 28,110 14,887 30,221 59,374 59,374 59,374 318 INSTR IMPROVE NON-INSTRUCTIONAL STAFF 135 20 1,000 500 500 500 319 OTHER INSTR, PROF & TECH SERVICES 15,088 33,714 26,342 30,000 30,000 30,000 323 COPY MACHINE RENTAL 2,500 2,500 3,000 3,000 3,000 3,000 342 TRAVEL-OUT OF DISTRICT 389 30 1,500 2,000 2,000 2,000 353 POSTAGE 8 125 1,500 1,500 1,500 1,500 354 ADVERTISING 71 237 1,000 500 500 500 355 PRINTING AND BINDING 100 100 100 100 300 PURCHASED SERVICES 18,190 36,626 34,442 37,600 37,600 37,600 411 COPY PAPER/OFFICE SUPPLIES 426 123 1,250 1,000 1,000 1,000 480 COMPUTER HARDWARE 703 662 1,000 500 500 500 400 SUPPLIES AND MATERIALS 1,129 785 2,250 1,500 1,500 1,500 640 DUES AND FEES 375 350 500 600 600 600 652 FIDELITY BOND PREMIUMS 0 375 400 400 400 400 600 OTHER OBJECTS 375 725 900 1,000 1,000 1,000 Total 2520 FISCAL SERVICES 167,830 154,992 170,938 1.80 206,666 2.00 206,666 206,666 2.00 2524 PAYROLL SERVICES 211 PERS 0 40,000 40,000 40,000 200 ASSOCIATED PAYROLL COSTS 0 40,000 40,000 40,000 Total 2524 PAYROLL SERVICES 0 40,000 40,000 40,000 2528 RISK MANAGEMENT SERVICES 651 LIABILITY INSURANCE 38,494 46,023 50,165 55,000 55,000 55,000 600 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 55,000 2540 OPERATION/MAINT OF PLANT 112 CLASSIFIED SALARIES 125,557 129,516 127,500 3.50 118,176 3.50 118,176 118,176 3.50 114 MANAGERIAL-CLASSIFIED SALARY 0 45,445 1.00 45,445 45,445 1.00 30

Requirements Report 100 GENERAL FUND 2540 OPERATION/MAINT OF PLANT 122 CLASSIFIED SUB SALARY 8,332 7,899 13,000 15,000 15,000 15,000 130 ADDITIONAL SALARY 0 8,360 8,360 8,360 100 SALARIES 133,889 137,415 140,500 3.50 186,981 4.50 186,981 186,981 4.50 211 PERS 16,687 15,227 26,274 18,237 18,237 18,237 220 FICA 9,405 9,536 10,749 12,996 12,996 12,996 231 WORKERS COMP 4,150 7,771 6,599 6,379 6,379 6,379 232 UNEMPLOYMENT 123 249 843 1,019 1,019 1,019 241 INSURANCE 21,837 28,352 45,288 30,133 30,133 30,133 200 ASSOCIATED PAYROLL COSTS 52,202 61,136 89,753 68,763 68,763 68,763 318 INSTR IMPROVE NON-INSTRUCTIONAL STAFF 437 820 1,000 1,000 1,000 1,000 319 OTHER INSTR, PROF & TECH SERVICES 29,728 29,605 37,500 38,000 38,000 38,000 322 REPAIRS & MAINT SERVICES 34,303 36,599 45,000 45,000 45,000 45,000 324 RENTALS 1,649 1,699 3,000 5,000 5,000 5,000 325 ELECTRICITY 74,741 85,540 110,000 140,000 140,000 140,000 326 HEATING FUEL 23,712 29,786 38,760 30,000 30,000 30,000 327 WATER AND SEWAGE 27,572 25,223 35,000 50,000 50,000 50,000 328 GARBAGE 4,485 5,667 8,000 15,000 15,000 15,000 342 TRAVEL-OUT OF DISTRICT 480 302 600 1,000 1,000 1,000 351 TELEPHONE 6,441 6,940 9,300 15,000 15,000 15,000 300 PURCHASED SERVICES 203,548 222,179 288,160 340,000 340,000 340,000 414 GASOLINE/FUEL 3 0 0 417 STRUCTURAL REPAIR SUPPLIES 13,203 16,379 16,000 36,000 36,000 36,000 418 MAINTENANCE SUPPLIES 15,084 16,141 18,000 32,000 32,000 32,000 460 NON-CONSUMABLE SUPPLIES 923 183 0 5,500 5,500 5,500 400 SUPPLIES AND MATERIALS 29,239 32,704 34,000 73,500 73,500 73,500 542 REPLACEMENT EQUIPMENT 5,868 1,954 2,000 8,000 8,000 8,000 500 CAPITAL OUTLAY 5,868 1,954 2,000 8,000 8,000 8,000 640 DUES AND FEES 594 0 450 1,000 1,000 1,000 600 OTHER OBJECTS 594 0 450 1,000 1,000 1,000 31

Requirements Report 100 GENERAL FUND Total 2540 OPERATION/MAINT OF PLANT 425,340 455,388 554,863 3.50 678,245 4.50 678,245 678,245 4.50 2544 FACILITY 322 REPAIRS & MAINT SERVICES 66,170 70,000 70,000 70,000 300 PURCHASED SERVICES 66,170 70,000 70,000 70,000 Total 2544 FACILITY 66,170 70,000 70,000 70,000 2552 VEHICLE OPERATION SERVICE 318 INSTR IMPROVE NON-INSTRUCTIONAL STAFF (108) 0 0 0 331 REIMBURSABLE STUDENT TRANSP 166,910 162,306 156,042 185,000 185,000 185,000 332 NON-REIMBURSABLE STUDENT TRANSP 10,701 15,406 12,300 17,000 17,000 17,000 300 PURCHASED SERVICES 177,503 177,712 168,342 202,000 202,000 202,000 414 GASOLINE/FUEL 29,567 32,735 36,000 32,703 32,703 32,703 418 MAINTENANCE SUPPLIES 0 1,654 0 0 400 SUPPLIES AND MATERIALS 29,567 34,389 36,000 32,703 32,703 32,703 Total 2552 VEHICLE OPERATION SERVICE 207,070 212,101 204,342 234,703 234,703 234,703 2558 SPECIAL ED. TRANSP. SERVI 331 REIMBURSABLE STUDENT TRANSP 46,907 48,049 41,000 65,000 65,000 65,000 300 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 65,000 2660 TECHNOLOGY SERVICES 114 MANAGERIAL-CLASSIFIED SALARY 33,150 43,169 51,723 66,234 1.00 66,234 66,234 1.00 130 ADDITIONAL SALARY 0 4,400 4,400 4,400 100 SALARIES 33,150 43,169 51,723 70,634 1.00 70,634 70,634 1.00 211 PERS 5,096 7,195 9,672 12,323 12,323 12,323 220 FICA 2,536 3,302 3,957 5,404 5,404 5,404 231 WORKERS COMP 173 324 430 555 555 555 232 UNEMPLOYMENT 33 86 287 424 424 424 32

Requirements Report 100 GENERAL FUND 200 ASSOCIATED PAYROLL COSTS 7,838 10,907 14,346 18,705 18,705 18,705 319 OTHER INSTR, PROF & TECH SERVICES 2,117 8,670 11,150 13,577 13,577 13,577 342 TRAVEL-OUT OF DISTRICT 107 219 1,000 600 600 600 300 PURCHASED SERVICES 2,223 8,889 12,150 14,177 14,177 14,177 411 COPY PAPER/OFFICE SUPPLIES 0 3,000 3,000 3,000 460 NON-CONSUMABLE SUPPLIES 964 3,802 0 0 470 SOFTWARE 4,395 1,477 4,200 17,850 17,850 17,850 480 COMPUTER HARDWARE 3,537 1,166 28,000 26,500 26,500 26,500 400 SUPPLIES AND MATERIALS 8,896 6,445 32,200 47,350 47,350 47,350 640 DUES AND FEES 75 402 650 500 500 500 600 OTHER OBJECTS 75 402 650 500 500 500 Total 2660 TECHNOLOGY SERVICES 52,182 69,812 111,069 151,367 1.00 151,367 151,367 1.00 2700 SUPPLEMENTAL RETIREMENT P 116 SUPPLEMENTAL RETIREE STIPEND 0 9,300 18,600 18,600 18,600 18,600 100 SALARIES 0 9,300 18,600 18,600 18,600 18,600 220 FICA 0 711 1,423 1,423 1,423 1,423 241 INSURANCE 49,592 29,955 23,157 0 200 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 20,023 5120 SHORT TERM DEBT SERVICE 610 REDEMPTION OF PRINCIPAL 20,000 20,000 20,000 25,000 25,000 25,000 621 PRINCIPAL INTEREST 6,000 4,800 3,600 4,000 4,000 4,000 600 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 29,000 5200 TRANSFERS OF FUNDS 710 FUND MODIFICATIONS 500,000 0 700 TRANSFERS 500,000 0 33

Requirements Report 100 GENERAL FUND Total 5200 TRANSFERS OF FUNDS 500,000 0 6110 CONTINGENCY 810 PLANNED RESERVE 124,137 165,000 165,000 165,000 800 OTHER USES OF FUNDS 124,137 165,000 165,000 165,000 Total 6110 CONTINGENCY 124,137 165,000 165,000 165,000 Total 100 GENERAL FUND 4,504,724 5,088,727 6,831,680 57.20 6,844,322 60.15 6,844,322 6,844,322 60.15 34

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, 2015 2016 75 750 6.00% January 15, 2016 2017 50,750 25,000 25,750 6.00% July 15, 2016 Totals $ 78,000 $ 50,000 $ 28,000 35

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.

Resources Report 211 SB1149 1990 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

Requirements Report 211 SB1149 2544 FACILITY 319 OTHER INSTR, PROF & TECH SERVICES 8,600 17,877 35,000 20,000 20,000 20,000 322 REPAIRS & MAINT SERVICES 25,000 20,000 20,000 20,000 300 PURCHASED SERVICES 8,600 17,877 60,000 40,000 40,000 40,000 520 BUILDINGS ACQUISITION 430,000 410,000 410,000 410,000 500 CAPITAL OUTLAY 430,000 410,000 410,000 410,000 640 DUES AND FEES 10,000 10,000 10,000 10,000 600 OTHER OBJECTS 10,000 10,000 10,000 10,000 Total 2544 FACILITY 8,600 17,877 500,000 460,000 460,000 460,000 Total 211 SB1149 8,600 17,877 500,000 460,000 460,000 460,000 37

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) 0 1000 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

Requirements Report 215 FACILITY IMPROVEMENT FUND - CET 2544 FACILITY 319 OTHER INSTR, PROF & TECH SERVICES 0 1 0 0 322 REPAIRS & MAINT SERVICES 0 19,371 10,000 14,000 14,000 14,000 300 PURCHASED SERVICES 0 19,372 10,000 14,000 14,000 14,000 520 BUILDINGS ACQUISITION 0 3,181 69,000 60,000 60,000 60,000 500 CAPITAL OUTLAY 0 3,181 69,000 60,000 60,000 60,000 640 DUES AND FEES 115 0 1,000 1,000 1,000 1,000 600 OTHER OBJECTS 115 0 1,000 1,000 1,000 1,000 Total 2544 FACILITY 115 22,553 80,000 75,000 75,000 75,000 Total 215 FACILITY IMPROVEMENT FUND - CET 115 22,553 80,000 75,000 75,000 75,000 39

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) 0 4700 GRANTS-IN-AID FROM FED GOV'T VIA 0 (2,790) 0 0 4000 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

Requirements Report 220 SPECIAL PROGRAMS FUND 1131 HIGH SCHOOL INSTRUCTION 342 TRAVEL-OUT OF DISTRICT 1,182 33 0 0 300 PURCHASED SERVICES 1,182 33 0 0 Total 1131 HIGH SCHOOL INSTRUCTION 1,182 33 0 0 1250 RESOURCE ROOM (SPECIAL ED 112 CLASSIFIED SALARIES 49,672 46,602 53,646 1.80 55,658 1.81 55,658 55,658 1.81 100 SALARIES 49,672 46,602 53,646 1.80 55,658 1.81 55,658 55,658 1.81 211 PERS 7,980 8,400 8,883 9,122 9,122 9,122 220 FICA 3,800 3,582 3,673 3,810 3,810 3,810 231 WORKERS COMP 282 262 433 410 410 410 232 UNEMPLOYMENT 50 93 288 288 288 288 241 INSURANCE 25,480 29,124 30,192 29,277 29,277 29,277 200 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 97,115 1.80 98,566 1.81 98,566 98,566 1.81 1283 DISTRICT ALTERNATIVE PROG 112 CLASSIFIED SALARIES 7,093 7,749 0 0 130 ADDITIONAL SALARY 3,096 2,825 0 0 100 SALARIES 10,189 10,574 0 0 211 PERS 1,818 1,646 0 0 220 FICA 1,031 827 0 0 231 WORKERS COMP 77 59 0 0 232 UNEMPLOYMENT 14 22 0 0 200 ASSOCIATED PAYROLL COSTS 2,939 2,554 0 0 Total 1283 DISTRICT ALTERNATIVE PROG 13,128 13,128 0 0 2110 ATTENDANCE & SOCIAL WORK SERVICES 130 ADDITIONAL SALARY 81 0 0 0 100 SALARIES 81 0 41

Requirements Report 220 SPECIAL PROGRAMS FUND 2110 ATTENDANCE & SOCIAL WORK SERVICES 220 FICA 6 0 0 0 231 WORKERS COMP 0 0 232 UNEMPLOYMENT 0 0 200 ASSOCIATED PAYROLL COSTS 7 0 319 OTHER INSTR, PROF & TECH SERVICES 108 0 0 0 300 PURCHASED SERVICES 108 0 412 CLASSROOM SUPPLIES 1,281 0 0 0 400 SUPPLIES AND MATERIALS 1,281 0 Total 2110 ATTENDANCE & SOCIAL WORK SERVICES 1,477 0 2240 INSTRUCTIONAL STAFF DEVEL 121 LICENSED SUB SALARY 2,839 3,567 1,500 0 122 CLASSIFIED SUB SALARY 377 0 500 0 130 ADDITIONAL SALARY 0 675 438 0 100 SALARIES 3,216 4,242 2,438 0 211 PERS 53 37 0 0 220 FICA 253 303 0 0 231 WORKERS COMP 18 23 0 0 232 UNEMPLOYMENT 3 8 0 0 200 ASSOCIATED PAYROLL COSTS 328 371 0 0 312 INSTR PROGRAM IMPROVE SERVICES 379 338 0 0 318 INSTR IMPROVE NON-INSTRUCTIONAL STAFF 75 0 0 0 319 OTHER INSTR, PROF & TECH SERVICES 0 1,500 0 0 342 TRAVEL-OUT OF DISTRICT 379 1,161 0 0 300 PURCHASED SERVICES 833 2,999 0 0 470 SOFTWARE 5,800 2,169 2,169 2,169 400 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

Requirements Report 220 SPECIAL PROGRAMS FUND Total 220 SPECIAL PROGRAMS FUND 107,428 108,835 105,353 1.80 100,735 1.81 100,735 100,735 1.81 43

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

Requirements Report 221 TITLE I 1272 TITLE I 111 LICENSED SALARIES 90,592 92,245 82,911 1.50 44,106 1.00 44,106 44,106 1.00 112 CLASSIFIED SALARIES 0 11,00.50 11,000 11,000 0.50 130 ADDITIONAL SALARY 800 1,072 0 11,960 11,960 11,960 100 SALARIES 91,392 93,317 82,911 1.50 67,066 1.50 67,066 67,066 1.50 211 PERS 13,885 15,081 15,505 8,185 8,185 8,185 220 FICA 6,686 6,955 6,343 4,182 4,182 4,182 231 WORKERS COMP 456 485 587 431 431 431 232 UNEMPLOYMENT 87 182 658 328 328 328 241 INSURANCE 24,542 5,561 16,525 13,808 13,808 13,808 200 ASSOCIATED PAYROLL COSTS 45,656 28,263 39,618 26,934 26,934 26,934 412 CLASSROOM SUPPLIES 0 2,000 2,000 2,000 470 SOFTWARE 0 1,500 1,500 1,500 480 COMPUTER HARDWARE 0 1,500 1,500 1,500 400 SUPPLIES AND MATERIALS 0 5,000 5,000 5,000 Total 1272 TITLE I 137,048 121,580 122,529 1.50 99,000 1.50 99,000 99,000 1.50 2240 INSTRUCTIONAL STAFF DEVEL 312 INSTR PROGRAM IMPROVE SERVICES 514 4,000 4,000 4,000 342 TRAVEL-OUT OF DISTRICT 0 43 0 0 300 PURCHASED SERVICES 0 43 514 4,000 4,000 4,000 Total 2240 INSTRUCTIONAL STAFF DEVEL 0 43 514 4,000 4,000 4,000 3300 COMMUNITY SERVICES 130 ADDITIONAL SALARY 450 0 100 SALARIES 450 0 211 PERS 148 0 231 WORKERS COMP 1 0 232 UNEMPLOYMENT 1 0 200 ASSOCIATED PAYROLL COSTS 150 0 45

Requirements Report 221 TITLE I 3300 COMMUNITY SERVICES 342 TRAVEL-OUT OF DISTRICT 64 0 0 0 300 PURCHASED SERVICES 64 0 412 CLASSROOM SUPPLIES 400 0 400 SUPPLIES AND MATERIALS 400 0 Total 3300 COMMUNITY SERVICES 64 0 1,000 0 Total 221 TITLE I 137,112 121,623 124,043 1.50 103,000 1.50 103,000 103,000 1.50 46

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) 0 0 4511 TITLE III (5,847) 0 0 0 4000 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

Requirements Report 223 TITLE V 1271 REMEDIATION 111 LICENSED SALARIES 1,852 0 773 0 130 ADDITIONAL SALARY 0 5,275 0 0 100 SALARIES 1,852 5,275 773 0 211 PERS 101 276 19 0 220 FICA 142 404 31 0 231 WORKERS COMP 10 28 1 0 232 UNEMPLOYMENT 2 11 1 0 200 ASSOCIATED PAYROLL COSTS 254 718 52 0 410 CONSUMABLE SUPPLIES 0 132 400 1,100 1,100 1,100 400 SUPPLIES AND MATERIALS 0 132 400 1,100 1,100 1,100 Total 1271 REMEDIATION 2,106 6,125 1,225 1,100 1,100 1,100 1272 TITLE I 111 LICENSED SALARIES 16,455 0 14,000 0 100 SALARIES 16,455 0 14,000 0 211 PERS 3,02 2,625 0 220 FICA 1,499 0 1,148 0 231 WORKERS COMP 102 0 1 0 232 UNEMPLOYMENT 2 1 0 241 INSURANCE 4,670 9,333 0 0 200 ASSOCIATED PAYROLL COSTS 9,311 9,333 3,775 0 Total 1272 TITLE I 25,766 9,333 17,775 0 2240 INSTRUCTIONAL STAFF DEVEL 121 LICENSED SUB SALARY 713 3,000 3,000 3,000 130 ADDITIONAL SALARY 36 2,500 11,400 11,400 11,400 100 SALARIES 36 3,213 14,400 14,400 14,400 211 PERS 21 0 555 2,742 2,742 2,742 220 FICA 22 0 230 1,100 1,100 1,100 48

Requirements Report 223 TITLE V 2240 INSTRUCTIONAL STAFF DEVEL 231 WORKERS COMP 1 0 1 158 158 158 232 UNEMPLOYMENT 1 0 200 ASSOCIATED PAYROLL COSTS 45 0 787 4,000 4,000 4,000 312 INSTR PROGRAM IMPROVE SERVICES 0 500 500 500 342 TRAVEL-OUT OF DISTRICT 0 1,500 1,500 1,500 300 PURCHASED SERVICES 0 2,000 2,000 2,000 Total 2240 INSTRUCTIONAL STAFF DEVEL 405 0 4,000 20,400 20,400 20,400 2410 PRINCIPALS OFFICES 130 ADDITIONAL SALARY 276 0 0 0 100 SALARIES 276 0 211 PERS 16 0 0 0 220 FICA 21 0 0 0 231 WORKERS COMP 1 0 0 0 232 UNEMPLOYMENT 0 0 200 ASSOCIATED PAYROLL COSTS 39 0 Total 2410 PRINCIPALS OFFICES 315 0 Total 223 TITLE V 28,591 15,458 23,000 21,500 21,500 21,500 49

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

Requirements Report 226 RURAL EDUCATION FUND 1210 TAG PROGRAM 130 ADDITIONAL SALARY 1,600 1,744 0 0 100 SALARIES 1,600 1,744 0 0 211 PERS 165 183 0 0 220 FICA 122 133 0 0 231 WORKERS COMP 9 9 0 0 232 UNEMPLOYMENT 2 3 0 0 200 ASSOCIATED PAYROLL COSTS 297 329 0 0 Total 1210 TAG PROGRAM 1,897 2,073 0 0 1250 RESOURCE ROOM (SPECIAL ED 130 ADDITIONAL SALARY 1,600 1,744 0 0 100 SALARIES 1,600 1,744 0 0 211 PERS 81 74 0 0 220 FICA 120 131 0 0 231 WORKERS COMP 9 9 0 0 232 UNEMPLOYMENT 2 3 0 0 200 ASSOCIATED PAYROLL COSTS 211 218 0 0 Total 1250 RESOURCE ROOM (SPECIAL ED 1,811 1,962 0 0 1271 REMEDIATION 130 ADDITIONAL SALARY 5,211 1,125 9,739 5,280 5,280 5,280 100 SALARIES 5,211 1,125 9,739 5,280 5,280 5,280 211 PERS 272 10 1,850 850 850 850 220 FICA 398 86 765 475 475 475 231 WORKERS COMP 28 6 100 50 50 50 232 UNEMPLOYMENT 5 2 100 50 50 50 200 ASSOCIATED PAYROLL COSTS 703 104 2,815 1,425 1,425 1,425 319 OTHER INSTR, PROF & TECH SERVICES 165 0 0 0 300 PURCHASED SERVICES 165 0 51

Requirements Report 226 RURAL EDUCATION FUND 1271 REMEDIATION 412 CLASSROOM SUPPLIES 0 200 0 0 470 SOFTWARE 13,020 5,579 12,000 15,000 15,000 15,000 480 COMPUTER HARDWARE 0 1,900 1,900 1,900 400 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 23,605 1272 TITLE I 112 CLASSIFIED SALARIES 17 0 0 0 121 LICENSED SUB SALARY 814 0 0 0 100 SALARIES 831 0 211 PERS 36 0 0 0 220 FICA 64 0 0 0 231 WORKERS COMP 5 0 0 0 232 UNEMPLOYMENT 1 0 0 0 241 INSURANCE 0 1 0 0 200 ASSOCIATED PAYROLL COSTS 105 1 0 0 412 CLASSROOM SUPPLIES 2,506 0 0 0 470 SOFTWARE 0 721 0 0 400 SUPPLIES AND MATERIALS 2,506 721 0 0 Total 1272 TITLE I 3,442 722 0 0 1283 DISTRICT ALTERNATIVE PROG 130 ADDITIONAL SALARY 4,992 1,324 0 0 100 SALARIES 4,992 1,324 0 0 211 PERS 34 47 0 0 220 FICA 91 78 0 0 231 WORKERS COMP 7 5 0 0 232 UNEMPLOYMENT 1 2 0 0 200 ASSOCIATED PAYROLL COSTS 133 132 0 0 52

Requirements Report 226 RURAL EDUCATION FUND 1283 DISTRICT ALTERNATIVE PROG 470 SOFTWARE 6,000 700 0 0 400 SUPPLIES AND MATERIALS 6,000 70 0 Total 1283 DISTRICT ALTERNATIVE PROG 11,125 2,156 0 0 2240 INSTRUCTIONAL STAFF DEVEL 121 LICENSED SUB SALARY 3,103 0 0 1,500 1,500 1,500 122 CLASSIFIED SUB SALARY 0 500 500 500 130 ADDITIONAL SALARY 1,968 0 5,446 0 100 SALARIES 5,071 0 5,446 2,000 2,000 2,000 211 PERS 353 0 925 0 220 FICA 347 0 383 0 231 WORKERS COMP 25 0 25 0 232 UNEMPLOYMENT 5 0 25 0 249 TUITION REIMBURSEMENT 0 2,600 2,600 2,600 200 ASSOCIATED PAYROLL COSTS 731 0 1,358 2,600 2,600 2,600 312 INSTR PROGRAM IMPROVE SERVICES 6,214 8,276 0 2,000 2,000 2,000 342 TRAVEL-OUT OF DISTRICT 0 795 795 795 300 PURCHASED SERVICES 6,214 8,276 0 2,795 2,795 2,795 410 CONSUMABLE SUPPLIES 0 3,000 3,000 3,000 400 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

Resources Report 250 STUDENT BODY FUND 1510 INTEREST ON INVESTMENTS (3,000) 0 1990 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

Requirements Report 250 STUDENT BODY FUND 1113 ELEMENTARY EXTRA-CURRICUL 410 CONSUMABLE SUPPLIES 25,715 42,183 63,500 71,000 71,000 71,000 400 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 71,000 1122 JR. HIGH EXTRA-CURRICULAR 410 CONSUMABLE SUPPLIES 29,758 12,746 51,000 75,000 75,000 75,000 400 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 75,000 1132 HIGH SCHOOL EXTRA CURRICU 410 CONSUMABLE SUPPLIES 66,711 92,708 113,500 125,000 125,000 125,000 400 SUPPLIES AND MATERIALS 66,711 92,708 113,500 125,000 125,000 125,000 Total 1132 HIGH SCHOOL EXTRA CURRICU 66,711 92,708 113,500 125,000 125,000 125,000 Total 250 STUDENT BODY FUND 122,184 147,637 228,000 271,000 271,000 271,000 55

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) 0 0 3000 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

Requirements Report 260 FOOD SERVICE FUND 2544 FACILITY 542 REPLACEMENT EQUIPMENT 0 4,972 0 5,000 5,000 5,000 500 CAPITAL OUTLAY 0 4,972 0 5,000 5,000 5,000 Total 2544 FACILITY 0 4,972 0 5,000 5,000 5,000 3100 FOOD SERVICES 112 CLASSIFIED SALARIES 6,761 6,764 8,134 0.20 5,62.25 5,620 5,620 0.25 122 CLASSIFIED SUB SALARY 869 0 100 SALARIES 6,761 6,764 9,003 0.20 5,62.25 5,620 5,62.25 211 PERS 801 918 1,170 1,036 1,036 1,036 220 FICA 413 415 689 430 430 430 231 WORKERS COMP 32 31 150 48 48 48 232 UNEMPLOYMENT 5 11 9 34 34 34 200 ASSOCIATED PAYROLL COSTS 1,251 1,376 2,018 1,548 1,548 1,548 319 OTHER INSTR, PROF & TECH SERVICES 1,410 318 1,600 1,000 1,000 1,000 322 REPAIRS & MAINT SERVICES 2,000 2,000 2,000 2,000 300 PURCHASED SERVICES 1,410 318 3,600 3,000 3,000 3,000 410 CONSUMABLE SUPPLIES 342 121 2,000 2,000 2,000 2,000 450 PURCHASED FOOD 104,750 106,744 145,879 140,932 140,932 140,932 460 NON-CONSUMABLE SUPPLIES 229 343 1,000 400 400 400 480 COMPUTER HARDWARE 343 662 5,000 800 800 800 400 SUPPLIES AND MATERIALS 105,664 107,870 153,879 144,132 144,132 144,132 Total 3100 FOOD SERVICES 115,086 116,328 168,50.20 154,30.25 154,300 154,30.25 5120 SHORT TERM DEBT SERVICE 610 REDEMPTION OF PRINCIPAL 14,00 0 0 621 PRINCIPAL INTEREST 0 429 0 0 600 OTHER OBJECTS 14,000 429 0 0 Total 5120 SHORT TERM DEBT SERVICE 14,000 429 0 0 57

Requirements Report 260 FOOD SERVICE FUND Total 260 FOOD SERVICE FUND 129,086 121,728 168,50.20 159,30.25 159,300 159,300 0.25 58

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) 0 0 5000 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

Requirements Report 290 SPECIAL PROGRAMS OTHER GR 1111 ELEMENTARY K-6 412 CLASSROOM SUPPLIES 20,000 20,000 20,000 20,000 400 SUPPLIES AND MATERIALS 20,000 20,000 20,000 20,000 Total 1111 ELEMENTARY K-6 20,000 20,000 20,000 20,000 1131 HIGH SCHOOL INSTRUCTION 130 ADDITIONAL SALARY 504 0 0 0 100 SALARIES 504 0 211 PERS 29 0 0 0 220 FICA 38 0 0 0 231 WORKERS COMP 3 0 0 0 232 UNEMPLOYMENT 1 0 0 0 200 ASSOCIATED PAYROLL COSTS 71 0 412 CLASSROOM SUPPLIES 2,785 480 20,000 20,000 20,000 20,000 400 SUPPLIES AND MATERIALS 2,785 480 20,000 20,000 20,000 20,000 Total 1131 HIGH SCHOOL INSTRUCTION 3,360 480 20,000 20,000 20,000 20,000 1250 RESOURCE ROOM (SPECIAL ED 460 NON-CONSUMABLE SUPPLIES 0 556 0 0 400 SUPPLIES AND MATERIALS 0 556 0 0 Total 1250 RESOURCE ROOM (SPECIAL ED 0 556 0 0 2540 OPERATION/MAINT OF PLANT 322 REPAIRS & MAINT SERVICES 40,000 40,000 40,000 40,000 300 PURCHASED SERVICES 40,000 40,000 40,000 40,000 Total 2540 OPERATION/MAINT OF PLANT 40,000 40,000 40,000 40,000 2660 TECHNOLOGY SERVICES 319 OTHER INSTR, PROF & TECH SERVICES 8,144 1,579 10,000 10,000 10,000 10,000 300 PURCHASED SERVICES 8,144 1,579 10,000 10,000 10,000 10,000 60

Requirements Report 290 SPECIAL PROGRAMS OTHER GR Total 2660 TECHNOLOGY SERVICES 8,144 1,579 10,000 10,000 10,000 10,000 3300 COMMUNITY SERVICES 319 OTHER INSTR, PROF & TECH SERVICES 10,000 10,000 10,000 10,000 300 PURCHASED SERVICES 10,000 10,000 10,000 10,000 Total 3300 COMMUNITY SERVICES 10,000 10,000 10,000 10,000 4150 BLDG., ACQ., CONSTR., IMP 525 UNDESIGNATED 50,000 50,000 50,000 50,000 500 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 2,615 150,000 150,000 150,000 150,000 61

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.

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

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 3,200 300 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 3,200 5110 GENERAL OBLIGATION BONDS 610 REDEMPTION OF PRINCIPAL 94,410 98,897 99,367 100,415 100,415 100,415 621 PRINCIPAL INTEREST 209,121 224,698 239,185 254,435 254,435 254,435 600 OTHER OBJECTS 303,531 323,595 338,552 354,850 354,850 354,850 Total 5110 GENERAL OBLIGATION BONDS 303,531 323,595 338,552 354,850 354,850 354,850 Total 320 PENSION BOND DEBT SERVICE 306,731 326,795 341,752 358,050 358,050 358,050 63

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 $1,797,118.10 Fiscal Year Ended June Total Principal Interest Coupon Interest Payment date 2016 $ 36,923 $ $ 36,923 December 30, 2015 2016 116,923 37,259 79,663 5.67% June 30, 2016 2017 36,923 36,923 December 30, 2016 2017 121,923 36,643 85,280 5.82% June 30, 2017 2018 36,923 36,923 December 30, 2017 2018 131,923 38,029 93,894 5.93% June 30, 2018 2019 36,923 36,923 December 30, 2018 2019 136,923 37,212 99,711 6.02% June 30, 2019 2020 36,923 36,923 December 30, 2019 2020 146,923 38,050 108,872 6.10% June 30, 2020 2021 36,923 36,923 December 30, 2020 2021 156,923 120,000 36,923 5.50% June 30, 2021 2022 33,623 33,623 December 30, 2021 2022 168,623 135,000 33,623 5.48% June 30, 2022 2023 29,924 29,924 December 30, 2022 2023 184,924 155,000 29,924 5.49% June 30, 2023 2024 25,669 25,669 December 30, 2023 2024 195,669 170,000 25,669 5.55% June 30, 2024 2025 20,951 20,951 December 30, 2024 2025 210,951 190,000 20,951 5.55% June 30, 2025 2026 15,679 15,679 December 30, 2025 2026 230,679 215,000 15,679 5.55% June 30, 2026 2027 9,713 9,713 December 30, 2026 2027 249,713 240,000 9,713 5.55% June 30, 2027 2028 3,053 3,053 December 30, 2027 2028 113,053 110,000 3,053 5.55% June 30, 2028 Totals $ 2,525,290 $ 1,522,192 $ 1,003,097 64

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 $2,314,636.25 Fiscal Year Ended June Total Principal Interest Coupon Interest Payment date 2016 $ 34,853 $ 0 $ 34,853 December 30, 2015 2016 164,853 61,858 102,995 5.71% June 30, 2016 2017 34,853 0 34,853 December 30, 2016 2017 174,853 61,935 112,919 5.83% June 30, 2017 2018 34,853 0 34,853 December 30, 2017 2018 189,853 63,511 126,342 5.96% June 30, 2018 2019 34,853 0 34,853 December 30, 2018 2019 199,853 62,660 137,193 6.07% June 30, 2019 2020 34,853 0 34,853 December 30, 2019 2020 209,853 61,770 148,084 6.15% June 30, 2020 2021 34,853 0 34,853 December 30, 2020 2021 224,853 62,349 162,505 6.22% June 30, 2021 2022 34,853 0 34,853 December 30, 2021 2022 234,853 61,272 173,581 6.26% June 30, 2022 2023 34,853 0 34,853 December 30, 2022 2023 249,853 61,808 188,045 6.27% June 30, 2023 2024 34,853 0 34,853 December 30, 2023 2024 259,853 225,000 34,853 6.27% June 30, 2024 2025 28,542 0 28,542 December 30, 2024 2025 283,542 255,000 28,542 5.68% June 30, 2025 2026 21,30 21,300 December 30, 2025 2026 306,300 285,000 21,300 5.68% June 30, 2026 2027 13,206 0 13,206 December 30, 2026 2027 328,206 315,000 13,206 5.68% June 30, 2027 2028 4,26 4,260 December 30, 2027 2028 154,260 150,000 4,260 5.68% June 30, 2028 Totals $ 3,361,975 $ 1,727,163 $ 1,634,812 65

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.

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

Requirements Report 700 KAULIA TRUST FUND 1132 HIGH SCHOOL EXTRA CURRICU 410 CONSUMABLE SUPPLIES 303 0 7,500 7,500 7,500 7,500 400 SUPPLIES AND MATERIALS 303 0 7,500 7,500 7,500 7,500 Total 1132 HIGH SCHOOL EXTRA CURRICU 303 0 7,500 7,500 7,500 7,500 Total 700 KAULIA TRUST FUND 303 0 7,500 7,500 7,500 7,500 67

Resources Report 710 SHUKLA FAMILY SCHOLARSHIP 1990 MISCELLANEOUS (1,002) (1,002) 0 0 1000 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

Requirements Report 710 SHUKLA FAMILY SCHOLARSHIP 3300 COMMUNITY SERVICES 319 OTHER INSTR, PROF & TECH SERVICES 501 1,002 1,002 1,002 1,002 1,002 300 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

Resources Report 720 KREIN-MOREY SCHOLARSHIP 1990 MISCELLANEOUS (5,000) 0 0 0 1000 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

Requirements Report 720 KREIN-MOREY SCHOLARSHIP 3300 COMMUNITY SERVICES 319 OTHER INSTR, PROF & TECH SERVICES 0 1,000 4,000 4,000 4,000 4,000 300 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

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