2013-14 Adopted Budget - Hillsboro School District

Transcription

AdoptedBudget
For Fiscal Year 2013-14
Hillsboro School District 1J
Hillsboro, Oregon
Fiscal Year 2013-14
Table of Contents
1.
Budget Message..................................................................................... Page
1
2.
Budget Analysis ...................................................................................... Page
6
3.
Organization ........................................................................................... Page 16
4.
Budget Calendar..................................................................................... Page 21
5.
General Fund Revenue .......................................................................... Page 23
6.
General Fund Expenditures .................................................................... Page 30
7.
Budget Functions Descriptions ............................................................... Page 40
8.
Special Revenue Funds ......................................................................... Page 48
9.
Debt Service Funds ................................................................................ Page 59
10.
Capital Construction ............................................................................... Page 62
11.
Internal Service....................................................................................... Page 65
12.
Trust and Agency ................................................................................... Page 66
13.
Budget Summary .................................................................................... Page 67
14.
Suggested Budget Approval, Resolutions, Notices, Minutes .................. Page 69
Rich in Tradition – Focused on Excellence
Budget Message
Fiscal Year 2013-14
Budget Message
Dear Hillsboro School District Budget Committee Members and Patrons:
In accordance with ORS 294.391, I am submitting to you the Hillsboro School District IJ
proposed 2013-14 budget.
As I write this year’s budget message, I am acutely aware of the ‘budget fatigue’ felt by our
staff and community. We have been in reduction mode for five years now, over the course
of which we have reduced General Fund expenditures by $61.3 million.
This process, which began in the 2008-09 school year at the start of the recession, was
upsetting but understandable as we watched the local, state, and national economies slow
down and stay down for several years. Most people were hopeful that we were facing a
short-term problem and that an economic rebound would put us back on track.
Unfortunately, that scenario did not bear itself out.
As we headed into the fall of 2012, however, there was renewed optimism that we were
finally achieving the recovery that would allow us to stabilize and rebuild. Then came the
announcement from the Public Employees Retirement System (PERS) Board that they
would be raising employer rates by 7.2 percent as of July 1, 2013, to get on a path of
covering the system’s unfunded actuarial liability.
Hillsboro School District currently has a PERS employer rate of 19 percent. Our rate is
lower than some districts and much higher than others. The basis for rate variation among
districts has a few different factors, but perhaps the most important is when (and if) districts
chose to bond their PERS liability back in the early- to mid-2000s when the State of Oregon
offered that as an option. Districts that bonded in 2002 or 2003 had several years of strong
market returns that allowed them to ‘buy down’ their liability; districts that bonded later—like
Hillsboro, which bonded in 2005—had fewer years of good returns. There was no fault in
the decision of when to bond—no one could have predicted at the time how the market
would perform over the ensuing years—and Hillsboro is in a better spot now than it would
have been had we not bonded in 2005, but the fact remains that our rate is relatively high.
Because we have a payroll of approximately $100 million, each 1 percent of PERS
employer rate equates to approximately $1 million. So with our current rate of
19 percent and the July 1, 2013, rate increase of 7.2 percent, our new employer rate of
26.2 percent means Hillsboro will face PERS costs of approximately $25 million in the
2013-14 school year out of the general fund.
Our General Fund budget for the 2012-13 school year is $170 million. With PERS
increases of $7 million and typical increases to the cost of doing business estimated at
4-5 percent, or approximately $8.5 million, we would need a General Fund budget of
approximately $185.5 million for 2013-14 just to stay flat. To get that amount, we would
need a 2013-2015 K-12 funding allocation of $7.2 billion from the Legislature.
As preparations for the 2013 Legislative Session began in the late fall of 2012, it soon
became apparent that a funding allocation at that level was not on anyone’s radar.
Engage and Challenge All Learners to Ensure Academic Excellence
1
Fiscal Year 2013-14
Budget Message
Governor Kitzhaber released his proposed budget in early December, which called for
a K-12 allocation of $6.15 billion—a level that would have meant 2013-14 reductions
of $18.5 million for Hillsboro. His proposed budget also called for PERS reforms of $253
million, which would have lowered the anticipated 7.2 percent increase to approximately
3 percent—a step in the right direction, but still nowhere near enough relief for our district.
In early 2013 as the Legislative Session got under way, the Co-Chairs of the Joint Ways
and Means Committee released their proposed budget, which called for a K-12 funding
allocation of $6.55 billion and PERS reforms of $200 million. The increased funding
allocation would decrease Hillsboro’s shortfall to approximately $11.8 million, and the
PERS reforms would further decrease the shortfall to approximately $8.18 million.
There was a counter-proposal to vastly increase the scope and savings from PERS
reforms, but thus far there doesn’t appear to be the political will necessary to take on those
reforms.
At press time, Senate Bill 822—the one including PERS reforms of $200 million—had
passed the Senate and the House. Despite predictions that the reforms outlined in that bill
will get challenged in court, the PERS Board has assured the Legislature that it has enough
money in reserves to cover the $200 million for school districts. So that piece of the budget
appears somewhat secure at this point.
The $6.55 billion in funding has not yet been solidified. A $275 million tax package did
not pass when it was debated on April 24, so there is still some question about how the
$6.55 billion number will be reached. Word from Salem, though, is that there is still
optimism the $6.55 billion level can be achieved, and many of us are still advocating for
an even higher allocation.
I talked earlier about the variation in PERS employer rates between school districts.
Other factors play into whether or not the $6.55 billion proposed funding allocation and
$200 million in PERS reforms put them in a place where they are “whole” or even
recovering in the 2013-2015 biennium. Those factors are:

Reserves. Different districts have different levels of reserves available to address
funding shortfalls. Hillsboro has budgeted $5 million in discretionary reserves to
help balance our budget each of the past three years. As we use up these reserves
we require more revenue from other sources to fill the gap.

Restoring Cut Days. One of the ways districts reduced their budgets over the past
several years has been to eliminate days from the school calendar. Adding back
these days in future years requires an increase in expenditures beyond the
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Fiscal Year 2013-14
Budget Message
current year. The more days a district cuts, the more expensive it is to add them
back. Districts that did not cut days, or as many days as Hillsboro (five days in the
current school year), would not need as much money to add those days back.

Contractual Obligations. Another way districts were able to reduce expenditures
over the past several years was to get concessions from the unions they bargain
with. In Hillsboro’s case, our licensed (teachers) union agreed to delay step
movement for the 2012-13 school year. That helped us balance the 2012-13
budget, but it means we owe them two steps as we move into the 2013-14 school
year.

Other Sources of Revenue. The other variable in this equation is that some
districts have other sources of revenue, such as a local option tax that is excluded
from “local revenue” in the State School Fund equalization formula, to augment their
General Fund budget. Hillsboro does not currently have other sources of revenue
available.
Though the final 2013-2015 budget has not yet been approved by the Legislature, Hillsboro
has built its Proposed 2013-14 Budget assuming the $6.55 billion funding level and $200
million in PERS reforms. As mentioned above, these assumptions leave a gap between
revenues and expenditures of approximately $8.18 million. Because there is also great
pressure on our departments that receive a majority of their funding from federal grants—
Special Education and Title programs—due to a combination of reduced funding allocations
and the Sequester, we need to move some of the staff who had previously been paid for
out of federal funds back into the General Fund. Those staff are Care Coordinators and
School-to-Work Coordinators. Adding those staff increases the 2013-14 budget gap to
$8.576 million.
Below is an explanation of how we propose to address the shortfall:

Furlough Days. We propose five furlough days for all staff members. These need
to be bargained with our licensed employee union.

Increase Staffing Ratio. Last year, we staffed at approximately 30.5:1 based on
enrollment projections for 2012-13. Because we did not meet those enrollment
projections, our current staffing ratio is approximately 29.5:1. We will increase the
staffing ratio to approximately 31:1 for 2013-14, which will mean a loss of 38 fulltime-equivalent (FTE) licensed positions.

Reduce English Language Learner (ELL) Licensed Positions. Students
identified as English language learners receive an extra 0.5 weighting in the State
School Fund formula. Because our ELL population has remained flat, but our staff
costs are increasing, we must reduce staff by 8 FTE in this area.
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Fiscal Year 2013-14
Budget Message

Reduce High School Librarians. Each high school currently has one licensed
librarian. We propose reducing those positions and retaining one librarian at the
District level to manage our Destiny Library Management System. High schools
may choose to cover the gap in library staffing with additional classified personnel.
Savings equals 3 FTE.

Increase Teaching Responsibilities for Athletic and Activity Directors. High
school athletic and activity directors currently have a portion of their time set aside
as release to conduct their additional duties. Each of these staff members will now
be asked to teach one additional class period. Savings equals 1.2 FTE.

School-Based Classified Reductions. Middle schools will each reduce one of
their night custodians for a savings of 4 FTE 12-month positions. Middle schools will
also reduce a total of 1 FTE (total, not each) 10-month classified position between
discretionary and ELL hours. High schools will reduce a total of 1 FTE (total, not
each) 10-month classified position in discretionary hours.

Modification of Classified Substitute Rates. A modification to the current rates
paid to classified substitutes will save an estimated $90,000.

Schools’ Reduction to Other Salaries. Elementary, middle, and high schools will
reduce their “other salaries,” which include money paid for substitutes, extended
contracts, and stipends, by 5 percent.

Schools’ Reduction to Discretionary Budgets. Elementary, middle, and high
schools will reduce their discretionary budgets, which pay for things like printing,
postage, technology, textbook replacements, supplies, etc., by 5 percent.

District-Level (Department) Reductions. All non-school departments—Facilities,
Office for School Performance, Technology, Human Resources, Transportation,
Communications, Superintendent’s Office, Student Services, and Business Office—
will reduce their total budgets by 5 percent. This includes supplies, purchased
services, and personnel.
We are not recommending using any of our remaining $8 million in discretionary reserves
($6.5 million in bond interest left from the sale of our 2006 General Obligation bonds and
$1.5 million in PERS reserve funds) to help fill the budget gap. Instead, we are
recommending that $1.5 million from these reserves be used to infuse some needed
technology into the District, that $2 million be considered for high-needs facility
maintenance issues, and the rest be retained for future needs.
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Fiscal Year 2013-14
Budget Message
If the K-12 allocation is less than $6.55 billion, we recommend further increasing the
staffing ratio and considering additional reductions to classified staff. If the K-12
allocation is more than $6.55 billion, we recommend reducing the staffing ratio first,
then depending on the amount of the additional allocation, considering add-backs in
other areas.
It is certainly our hope that the 2013-2015 biennium will be the last in which Hillsboro
School District will need to make reductions. Our students, staff, and community deserve
a robust, comprehensive, high-performing educational system, and we are working hard
to ensure that is what they receive. We continue to invite your participation in and
support of our District and offer our sincerest thanks for all you do to offer opportunities
to our students and champion their achievement.
Please feel free to contact me with any questions or suggestions you may have.
Respectfully submitted,
Mike Scott
Superintendent
5
Budget Analysis
Fiscal Year 2013-14
Budget Analysis
Hillsboro School District, a unified school district, is the fourth largest of 197 districts in
Oregon. The District is projecting to serve approximately 20,688 students during the
2013-14 school year. Hillsboro School District enrolls approximately 3.7 percent of the total
Grade K-12 student population in Oregon. Hillsboro School District comprises 4 high
schools, 4 middle schools, 25 elementary schools, 2 alternative education schools, 1 online
academy, and 1 charter school.
Hillsboro is conveniently located 18 miles west of Portland (Oregon’s largest metropolitan
city), 60 miles east of the Oregon coast, and 80 miles from the ski slopes of the Cascade
Mountains. Encompassing 195 square miles, Hillsboro School District serves families from
multiple communities such as Hillsboro, North Plains, Cornelius, Aloha, and a portion of
Sherwood. District property is located in three separate counties: Washington,
Multnomah, and Yamhill.
From high-tech companies to institutions of higher education, strong community partners
provide extensive resources to the District through grants, volunteering, and donations.
The City of Hillsboro is a key partner with Hillsboro School District, providing an abundance
of parks, recreation, and after-school and summer programs for children.
Hillsboro’s government takes pride in its business-like efficiency, concern for livability, and
careful planning for residential and industrial growth. Professionally advanced police and
fire departments provide comprehensive emergency response service to community
residents. In addition, residents of all ages have access to parks, libraries, and community
centers that provide recreational, educational, and social opportunities.
BUDGET PRESENTATION
Hillsboro School District is proud to publish and provide budget information to the Board of
Directors and our community.
The District’s main goal is to present the budget data in a manner that provides a clear,
accurate account of the District’s educational programs and services for the 2013-14 fiscal
year. The information contained in this budget document has been developed, in part, from
a combination of District staff and community feedback.
We welcome the opportunity to discuss any financial information or to answer questions
regarding the data presented in this report.
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Fiscal Year 2013-14
Budget Analysis
BUDGET PROCESS AND SIGNIFICANT CHANGES
The annual budget process comprises five phases: planning, preparation, adoption,
implementation, and evaluation. Budget preparation began in October with the formation of
a Budget Study Team consisting of community members, Board members, budget
committee members, and building and district level school staff divided into three work
groups:
The Budget Detail Group is charged with looking at our current budget to gain
understanding, look for opportunities to find savings and reductions, cost out various ideas,
review their impact, legality, etc. This group made recommendations for 2013-14 actual
reductions.
The Education Futures Group envisions a quality, sustainable educational experience for
our students that doesn’t currently exist. What can we borrow from other industries that
have realized amazing economies of scale in the face of constraints? This group also
researches other districts that are seeing amazing results with fewer resources.
The Advocacy Group focuses a long-term legislative solution for school funding. This
involves discussion regarding revised tax structures, PERS reform, excess regulation on
schools, etc. Additionally, the group researches legislation that will be proposed and
investigates where we can join with others to maximize effectiveness. This group interacts
with legislators, participates in larger lobbying efforts, and works with community members.
Working throughout the fall and winter, the Budget Study Team delivered their final report
to the school board on March 5, 2013. This information was then used by administration to
develop the 2013-14 Adopted Budget.
The global economic recession beginning in mid-2008 led to significant reductions to the
2009-10 and subsequent budgets. At the time of this Adopted Budget, State Funding for K12 education is projected to be $6.55 billion, with an estimated $200 million in savings due
to reforms to the Public Employee Retirement System (PERS). The Hillsboro School
District portion of this is presented on the March 30, 2013, Oregon Department of
Education Basic School Support Fund estimate for the 2013-14 school year.
The most significant budget impacts are a result of:

An increase in statewide K-12 funding from $5.713 billion for the 2011-2013
biennium to $6.55 billion for the 2013-2015 biennium.

Oregon’s economic recovery continues to be very slow. It will be several years
before annual growth in revenue is equal to annual cost increases.

The increased cost of doing business, particularly PERS employer rate. In
September 2012, the PERS Board approved rate increases for K-12 of
approximately 7.2 percent of payroll. Subsequent reforms to the PERS System by
7
Fiscal Year 2013-14
Budget Analysis
the 2013 Legislature are expected to decrease this to a net increase of 3.58 percent.
With a total payroll of approximately $100 million, each 1 percent increase in the
PERS Employer rate equates to approximately $1,000,000 increase in payroll costs.

2009-2011 federal stimulus funds of $226 million received by the State of Oregon
will not be available during future fiscal years. The final $3.6 million in federal
stimulus funds were included in 2012-13 General Fund revenues.

The 2011-12 and 2012-13 budgets included $5 million in discretionary reserves,
$3 million from bond interest, $1.5 million from a PERS reserve fund, and $500,000
from the sale of a District facility. The 2013-14 Adopted Budget does
not include any discretionary reserves.

Over the past five years, concessions from employee groups have allowed the
Hillsboro School District to mitigate the reductions necessary to balance the budget.
However, the District is contractually obligated to compensate employee groups for
concessions, particularly “step movement” that has been foregone in prior years.

Changing student demographics.

Additional graduation requirements for Oregon high school students.
STATE FUNDING OF K-12 EDUCATION
In the 1990s, Oregon voters approved a property tax limitation that shifted major
responsibility for funding K-12 programs from local property taxes to Oregon’s General
Fund. The measures approved by the voters required the Oregon Legislature to replace
these property taxes. As property taxes were reduced, the reliance on the State General
Fund increased.
As one of the few states that does not have a sales tax, the State of Oregon’s primary
revenue sources are the state income tax and lottery revenues. Therefore, the funding
levels for K-12 education statewide are significantly affected by fluctuations in the economic
climate. In addition, prior to 2007, Oregon’s Kicker Law required the state to return any
income tax collections in excess of 2 percent of projections to tax payers. This effectively
kept the state from being able to “save” during the good times in anticipation of economic
downturns. During the 2007 legislative session, a bill was passed which allowed the state
to create a Rainy Day Fund—a first attempt to stabilize state funding.
The unprecedented economic recession, which began during the second half of 2008,
necessitated reductions to Hillsboro School District’s current service level budgets of $18.5
million in 2009-10, $8.3 million in 2010-11, $18.9 million in 2011-12, and $12.3 million in
2012-13. Hillsboro School District built its 2013-14 budget based on a statewide biennial
funding level of $6.55 billion, which necessitates an additional reduction of $8.18 million.
This requires a reduction of five days from all employee calendars, the elimination of 45.5
(licensed) FTE, 9.21 (classified) FTE, and .25 FTE (supervisory). All District department
budgets and building-level discretionary budgets are reduced by 5 percent.
8
Fiscal Year 2013-14
Budget Analysis
The State School Fund (SSF) projects funding for each attending school in Oregon through
a weighted distribution system. A ten-year historical review of the SSF per ADMw
(Average Daily Membership weighted) is shown in the chart below.
State School Fund
$7,000
$6,000
$5,000
$4,000
$3,000
$2,000
$1,000
$0
9
Fiscal Year 2013-14
Budget Analysis
ENROLLMENT GROWTH
During the 2011-12 school year, the Hillsboro School District contracted with Portland State
University (PSU) Population Research Center to prepare enrollment forecasts for use in
the District’s long-range planning.
In the past 12 years, student enrollment in the Hillsboro School District has increased by
2,169 students, with a projected student population of 20,688 for October 1, 2013,
compared to 18,519 students in the 2001-02 school year. To handle the population growth,
since the beginning of the 1998-99 school year, the District has opened eight new
elementary schools, one new middle school, two new high schools, and shifted ninth grade
from junior high school to high school. In addition, major renovations have been made at
three middle schools and one high school. During this time, the District has also
decommissioned two elementary schools and one middle school. The District now
operates 25 elementary schools, serving Grades K-6, 4 middle schools serving Grades 7-8,
and 4 high schools serving Grades 9-12. Hillsboro School District also serves students in
one alternative high school, one alternative middle school, one online academy and one
charter school.
The 2012 PSU Population Research Center report estimates that overall student
enrollment will grow by 2,284 by the 2025-26 school year. The District reconvened the
Long-range Planning Committee to look at facility needs for our existing facilities, and to
begin the planning process for new facilities to address this projected growth.
The PSU Population Research Center report can be viewed on the District’s website at
http://www.hsd.k12.or.us/Portals/0/district/HSD_Demog_Rpt_11.pdf.
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Fiscal Year 2013-14
Budget Analysis
DISTRICT ENROLLMENT
District enrollment, as measured by the annual October 1 student count, has grown by
2,169 students between 2001 and 2013.
20,688
20,720
20,769
20,715
20,640
20,348
20,177
19,887
19,343
2004
19,562
18,951
2003
25,000
18,850
18,519
October 1 District Enrollment
20,000
15,000
10,000
5,000
K‐6
7‐8
2013
2012
2011
2010
2009
2008
2007
2006
2005
2002
2001
0
9‐12
Funding through the State School Fund (SSF) is based on our annual Average Daily
Membership weighted (ADMw). The ADMw calculation is an average of the number of the
students enrolled in the District throughout the school year. In this formula, kindergarten
students are counted as 0.50.
AVERAGE ENROLLMENT FOR FISCAL YEAR
October
Fiscal Year
2010-11
October
Fiscal Year
2011-12
October
Fiscal Year
2012-13
10,486
10,502
10,374
-1.07%
Middle School
3,167
3,170
3,119
-1.51%
High School
6,244
6,327
6,418
2.80%
19,897
20,000
19,912
0.08%
Grade Level
Elementary School
TOTAL
Percentage
of Change
10/2010 to 10/2013
11
Fiscal Year 2013-14
Budget Analysis
2013-14 BUDGET AT A GLANCE
 The 2013-14 school year is the first year of the 2013-2015 biennium.
 Student membership is estimated to decrease by .2 percent.
 A reduction of 45.50 (licensed) FTE, 9.21 (classified) FTE, and .25 FTE
(supervisory) have been made in the General Fund
 Operating revenue will increase by $4.35 million, or 2.57 percent.
 No increases to employee insurance caps are included in this budget. The current
District contribution for all eligible staff is budgeted at $1,050 per month and is
prorated by FTE per negotiated agreement.
 Hillsboro School District’s combined rate, including the debt service payment for the
Unfunded Actuarial Liability (UAL) bonds, is 19.01 percent for Tier 1 and Tier 2
employees, and 17.58 percent for Tier 3 employees. The District PERS rate,
including debt service on the PERS bonds will increase an additional 3.651 percent
beginning in July 2013. The 2013-2015 biennium is the second of significant
increase in this expenditure area. As a comparison, during the 2009-2011 biennium,
these rates were 11.3 percent and 11.82 percent, respectively. Each percent
increase in this rate is an estimated $1,000,000 increase to the PERS expenditures.
 The budget includes a reduction of five days from all employee calendars.
2013-14 Budget All Funds
(In Thousands)
Fund
General (Operational)
FY 2013-14
Change
$170,247,973
$175,744,885
3.23%
Special Revenue
$30,691,749
$28,582,430
-6.87%
Debt Service
$37,347,045
$37,848,805
1.34%
Construction
$9,520,000
$8,545,000
-10.24%
Internal Services
$3,000,000
$1,500,000
-50.00%
$800,000
$155,000
-80.63%
$251,606,767
$252,376,120
0.31%
Trust & Agency
Total All Funds
1
FY 2012-13
3.58 percent employer increase per SB 822 PERS Reform savings, official rates to be set by the PERS Board at
a later date.
.07 percent increase calculation on the PERS Bond debt service at budget-level salary.
Fiscal Year 2013-14
Budget Analysis
Schools and students in the Hillsboro School District, and across the state, continue to be
evaluated based on rigorous standards. For example, our HSD annual statewide report
card includes student demographics, school staff information, state and national
assessment results, dropout and graduation rates, early childhood data, alternative
education information, and public school funding. We use this information to share with the
public each year and to monitor our progress.
Another way administrators and teachers look at individual student achievement is through
their Professional Learning Communities (PLC). PLCs in each building are designed to
improve student success by giving teachers a collaborative structure to talk about their
students. By asking, “What is it we expect students to learn? How will we know when they
have learned? How will we respond when they don’t learn? How will we respond when
they already know it?” these PLC teams focus on results rather than intentions and are
ongoing in every school.
In the Hillsboro School District, we continually evaluate our efforts to ensure that resources
are being used efficiently and effectively. Ongoing monitoring of student performance
provides that reassurance that District efforts and dollars are helping each Hillsboro student
learn.
District Math
District Reading 100
100
80
80
60
60
40
40
20
20
0
0
Grade 3
08‐09
Grade 3 Grade 5 Grade 8 Grade 11
Grade 5 Grade 8 Grade 11
09‐10
10‐11
11‐12
08‐09
09‐10
10‐11
11‐12
District Writing
District Science
100
100
80
80
60
60
40
40
20
20
0
Grade 5
08‐09
Grade 8
09‐10
10‐11
Grade 11
11‐12
0
08‐09
09‐10
10‐11
11‐12
13
Fiscal Year 2013-14
Budget Analysis
SUMMARY
The 2013-14 Adopted Budget for Hillsboro School District is based on the following
objectives:

The top priority is the effective use of resources to improve student achievement.

To the extent possible, the budget must ensure financial stability through the end
of the 2013-2015 biennium and look forward to the next several biennia. The
long-range forecast for the State of Oregon shows a slow recovery through 2018,
significantly below the rate at which costs are anticipated to increase.

Resources are provided to implement the third year of the 2011-2016 District
Strategic Plan.

The District will continue to target efficiencies within general operations and support
services, with quality instruction as a high priority.

The District will not spend any remaining reserve funds in the General Fund
operating budget.

The State of Oregon’s funding of K-12 education will continue to fall short of the
amount needed to maintain existing programs.
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Fiscal Year 2013-14
Budget Analysis
LOOKING AHEAD
Below is a graph showing anticipated revenues and expenditures for the next five years.
The following assumptions are included in calculating these figures:
Revenues
 Property tax revenue will grow at a rate of 4% annually
 Enrollment will increase at a rate 0.5% annually
 State School Funding percentage will increase by 1% annually
 No reserve funds will be used in the General Fund budget
 Beginning fund will represent 5% of prior year’s budget
Expenditures
 FTE reductions to 2013-14 Adopted Budget have not been added back in future
years
 No days have been cut from calendar, i.e. 5 days cut in 2013-14 have been added
back
 All employees will receive legally obligated “status quo” increases, i.e. step, no cost
of living increase (COLA), no insurance cap increase, each year
 PERS employer rates will increase by 3.65% effective 7/1/2013
 Utility and other Purchased Service costs will increase at a rate of 5% annually
 Charter school costs will increase at a rate of 10% annually
 Ending fund balance represents 5% of total expenditures
5‐Year Budget Projection
$200,000,000
$195,000,000
$190,000,000
$185,000,000
$180,000,000
$175,000,000
$170,000,000
$165,000,000
$160,000,000
2013‐14
2014‐15
Revenues
2015‐16
2016‐17
2017‐18
Expenditures
15
Organization
Fiscal Year 2013-14
Organization
ORGANIZATION OVERVIEW
BOARD OF DIRECTORS
The Board of Directors meets in
regularly scheduled meetings on the
fourth Tuesday of each month.
Regular sessions, special sessions,
work sessions, and Budget
Committee meetings are open to the
public. Executive sessions are held
as needed for specific purposes as
provided by state law. Notices of all
meetings are posted on our District
website:
http://www.hsd.k12.or.us/AboutHSD/
Governance/BoardofDirectors.aspx.
SUPERINTENDENT
Superintendent Mike Scott was appointed by the Board to serve as the chief executive
officer of the District. The Superintendent is a professional educator employed to advise the
Board on all matters concerning management of the schools, as well as administering laws,
regulations, and policies adopted by the Board.
As the leader for teaching and learning for Hillsboro School District, the Superintendent is
responsible for guiding the development of the curriculum and educational programs that
address the needs of students, and providing leadership and advocacy for education. The
Superintendent is accountable for the fiscal management of the District, guiding the
direction of employees, and ensuring their ongoing professional development.
CHIEF FINANCIAL OFFICER
Chief Financial Officer Adam Stewart is responsible to the Board and administration for all
financial operations.
16
Fiscal Year 2013-14
Organization
STRATEGIC PLAN
Hillsboro School District’s Strategic Plan is our roadmap for educational excellence. The
Strategic Plan represents the cumulative effort of many stakeholders to articulate our
priorities, and align our work toward a common, student-centered outcome.
In 2010-11, the Strategic Plan underwent a thorough renewal process, as its five-year term
was set to end June 30, 2011.
In the 2011-2016 Strategic Plan for Hillsboro School District, you will find:

Mission Statement
The focal point of the plan; an actionable, concise statement of
our purpose as an educational system.

Objective
The end goal and results we want to achieve.

Vision
The way we want to approach the work to be done.

Agreements &
Commitments

Strategies
The foundation of our planning process that describes our ethical
code, values, and the boundaries within which we will operate.
The bold commitments of our resources toward achieving the
objectives; a “how-to” for realizing the mission.
MISSION
Engage and challenge all learners to ensure academic excellence.
OBJECTIVE
All students will graduate with college and career-readiness skills by reaching achievement
benchmarks throughout their K-12 experience.
VISION
Shared ownership, responsibility, and commitment to success among all stakeholders.
AGREEMENTS AND COMMITMENTS
 Every child deserves a quality education.
 All students can learn and achieve.
 Engaging education develops intellect, creativity, interpersonal and civic skills, and
fosters a lifelong love of learning.
 Excellent teaching leads to increased achievement of all students.
 Focused, ongoing, research-based professional development ensures the
integration of best practices into the classroom.
 A strong school district is one in which staff, students, parents, and community
members work together to promote and enable learning.
17
Fiscal Year 2013-14

Organization
All students in the Hillsboro School District will have access to rigorous instruction
that leads to high levels of learning.
STRATEGIES
Instruction. Ensure that systems of instructional improvement lead to the highest levels
of learning for all students and staff.
Engagement. Inform, involve, and engage all stakeholders.
Equity.
Ensure increased awareness and action in the implementation of equitable
systems, programs, and practices.
Facilities.
Utilize resources effectively and equitably, and plan for future growth.
Safety.
Create and ensure a safe learning and working environment.
18
Fiscal Year 2013-14
Organization
BOARD OF DIRECTORS
Hillsboro School District is governed by a Board of Directors comprising seven elected
members serving four-year terms. Board members are community volunteers and do not
receive compensation for their work. The Board elects a chairperson and a vicechairperson from the seven members. The Board has legal authority for all public schools
in the Hillsboro School District within the framework set by the Oregon Legislature and the
State Board of Education. The Board establishes policy based on Oregon and federal laws
governing schools. The Board acts to interpret the educational needs of the District, then
meets those needs with polices and facilities that motivate students and stimulate the
learning process. The Board is also responsible for employing the Superintendent to
administer the District.
The ongoing duties of the Board include allocating resources, formulating policy, and
interacting with the community in support of the District mission. The Board of Directors
supports the District’s efforts to achieve the objective of the Strategic Plan by setting annual
Board goals that align with the main strategy areas, and by holding staff accountable to
showing measurable progress toward identified outcomes.
The Board members and the expiration of their terms are:
Position
Name
Expiration
Position 1
Janeen Sollman
2013
Position 2
Carolyn Ortman
2013
Position 3
Monte Akers
2013
Position 4
Kim Strelchun
2015
Position 5
Adriana Cañas
2015
Position 6
Rebecca Lantz
2013
Position 7
Wayne Clift
2015
19
Fiscal Year 2013-14
Organization
BUDGET COMMITTEE
The Hillsboro School District’s Budget Committee comprises all seven Board members and
an equal number of community members who are appointed by the Board. No staff
members are allowed to serve on the Budget Committee.
Budget committee members are appointed for three-year terms. The terms are staggered
so that, as near as practicable, one-third of the appointive members’ terms end each year.
According to Board policy DBEA: Budget Committee, “The budget committee shall hold
one or more meetings to receive the budget message, to receive the budget document, and
to provide members of the public with an opportunity to ask questions about and comment
on the budget document.” Those official meetings occur in May of each year.
This year, the District has invited its Budget Committee members to participate in several
Board work sessions to learn and ask questions about, as well as help formulate ideas for,
dealing with the significant shortfall that will be faced next school year.
Budget Committee Membership:
Name
Designation Position
Expiration
Janeen Sollman
School Board, Position 1
2013
Carolyn Ortman
2013
Monte Akers
2013
Kim Strelchun
2015
Adriana Cañas
2015
Rebecca Lantz
2013
Wayne Clift
2015
Tim Farrell
Community, Position 1
2014
Jennifer Rychlik
2014
Nina Carlson
2015
Glenn Miller
2015
Jared Roth
2013
Helen Noonan-Harnsberger
2013
Bob Tomlinson
2013
20
21
Date
Budget
Committee
Workshop
Date
Appoint
Budget
Officer
Date
5/3/13
Publish
First
Notice
of
Budget
Meeting
Approves
Budget
Public
Meetings
Engage and challenge all learners to ensure academic excellence
Budget Meeting Schedule
First Meeting:
5/9/13
*Potential Date (If Required) :
5/16/13
Committee
Committee
Date
05/16/13
Budget
Date
5/9/13
Budget
Minimum
5
days
Publish
Second
Notice
of
Budget
Meeting
Minimum
7
days
Maximum 30 days
Date
4/23/13
The Budget Committee will be
invited to attend the following
regular board meetings for budget
updates and input: 1/22/13,
3/19/13, 4/23/13
1/22/13
7/1/11
Public
Hearing
on
Budget
Date
6/11/13
Board
Adopts
Budget,
Makes
Approp.,
Declares
the Levy
5-25 days
Publish
Notice
of
Budget
Hearing
and
Budget
Summary
Date
5/29/13
HILLSBORO SCHOOL DISTRICT 1J
PROPOSED BUDGET PLANNING CALENDAR - 2013-14
Levy
Certified
to
Assessor
by
July 15
Date
By 7/15/13
22
EQUITY
TEACHING &
LEARNING
TECHNOLOGY
STUDENT
SERVICES
FEDERAL
PROGRAMS
BILINGUAL
PROGRAMS
BUSINESS
OFFICE
HUMAN
RESOURCES /
PERSONNEL
SCHOOL
SUPERVISION
SAFETY
TRANSPORTATION
(Director*)
FACILITIES &
CONSTRUCTION
MANAGEMENT
NUTRITION
SERVICES
BUSINESS
SERVICES
CHIEF FINANCIAL
OFFICER
HUMAN
RESOURCES
ASSISTANT
SUPERINTENDENT
SUPERINTENDENT
BOARD OF DIRECTORS
CITIZENS
SCHOOL
PERFORMANCE
ASSISTANT
SUPERINTENDENT
HILLSBORO SCHOOL
DISTRICT 1J
ORGANIZATIONAL
CHART
2013-14
SUPPORT
SERVICES
(Assistant
Superintendent*)
* Position to remain
unfilled during 2013-14
COMMUNICATIONS
DIRECTOR
Code: CC-AR
Adopted: 07/96
Revised: 05/13
General Fund
Fiscal Year 2013-14
General Fund Revenue
2013-14 BUDGET
GENERAL FUND
The General Fund is used to account for all transactions related to the District’s operations
except those required to be accounted for in other funds. Major revenue sources include
local property taxes and the State School Fund.
General Fund expenditures encompass the day-to-day operations of the District except for
those expenditures related to programs funded by federal, state, and local sources for
designated purposes, payment of bonded debt, capital facility acquisition and construction,
food service, internal services, and trust and agency.
General Fund expenditures are subject to appropriation. Year-end unreserved fund
balances are carried forward to the following year as Beginning Fund Balances.
23
Fiscal Year 2013-14
GENERAL FUND REVENUES
Current Year’s Taxes
The current tax levy is one of the main sources of revenue for funding the operation of
Hillsboro School District. It is based on the assessed valuation of all taxable property within
the District. It is collected by the County Treasurer and includes current taxes, prior year
taxes, and any penalties or interest paid.
The tax amount remains stable due to property tax limitation Ballot Measures 5, 47, and 50.
The current rate is $4.9749 per $1,000 of assessed value to support the General Fund.
2010-11 Actual
2011-12 Actual
2012-13 Adopted
2013-14 Adopted
$51,964,493
$53,599,936
$55,084,665
$55,426,177
Interest on Investments
This is interest earned from the investment of District revenue. Investment of all funds is
the responsibility of the Chief Financial Officer and follows the District investment policy.
2010-11 Actual
2011-12 Actual
2012-13 Adopted
2013-14 Adopted
$159,942
$185,616
$250,000
$260,000
Other Local Revenue
Other local revenue consists of fees, building rentals, prior year property taxes, and gate
receipts.
2010-11 Actual
2011-12 Actual
2012-13 Adopted
2013-14 Adopted
$2,191,147
$759,110
$1,140,000
$1,148,450
County School Fund
An act of Congress granted roughly 6 percent of acquired state lands for the support of
K-12 education. Revenue comes from state leasing rights, unclaimed property, forest
management, and gifts. The funds are invested and the earnings are distributed to K-12
districts.
2010-11 Actual
2011-12 Actual
2012-13 Adopted
2013-14 Adopted
$435,113
$295,626
$200,000
$260,000
24
Fiscal Year 2013-14
ESD Pass-Through Dollars
The Northwest Regional Education Service District (NWRESD) provides a menu of
services for districts to purchase using service credits. Revenue from the state flows
through the NWRESD to the individual districts as either service credits to be used for
support in special education, curriculum planning, or professional development, or as
cash (up to 50 percent).
2010-11 Actual
2011-12 Actual
2012-13 Adopted
2013-14 Adopted
$0
$0
$500,000
$625,000
Strategic Investment Program (SIP)
SIP revenue is paid to counties, cities, and school districts in lieu of property taxes. The
SIP program was first implemented in the mid-1990s with Intel being the largest participant.
The current program phased out in 2011.
2010-11 Actual
2011-12 Actual
2012-13 Adopted
2013-14 Adopted
$727,561
$0
$0
$0
State Sources
State sources make up approximately 61.6 percent of all revenue received in the General
Fund. The State School Fund, Common School Fund, state timber taxes, and transportation
reimbursement comprise state sources. The Oregon Department of Education is required
to provide districts with estimates of State School Support in March of each year. The
current estimate is based on a $6.55 billion K-12 allocation for the 2013-2015 biennium.
2010-11 Actual
2011-12 Actual
2012-13 Adopted
2013-14 Adopted
$91,150,843
$100,256,023
$94,961,255
$107,025,258
Federal Sources
Federal sources in the form of State Fiscal Stabilization Fund (SFSF) and EduJobs funding
have been received by the District over the past three fiscal years, and this resource was
exhausted in 2012-13.
2010-11 Actual
2011-12 Actual
2012-13 Adopted
2013-14 Adopted
$6,719,703
$1,000,000
$3,666,000
$0
25
Fiscal Year 2013-14
Other Sources
Other sources comprise revenue from transfers and sale of District assets.
2010-11 Actual
2011-12 Actual
2012-13 Adopted
2013-14 Adopted
$705,182
$1,500,000
$5,000,000
$2,000,000
Beginning Fund Balance
The Beginning Fund balance is rolled over from the Ending Fund balance of the 2011-12
year, and is used to provide revenue until tax revenues are received in November. The
2013-14 Adopted Beginning Fund balance of $9,394,324 is 5.5 percent of the total
revenues.
2010-11 Actual
2011-12 Actual
2012-13 Adopted
2013-14 Adopted
$17,916,403
$10,923,272
$9,394,053
$9,000,000
2010-11 Actual
2011-12 Actual
2012-13 Adopted
2013-14 Adopted
$171,970,387
$168,607,665
$170,245,973
$175,744,885
Total Revenue
2013‐14 REVENUE
Transfers
1.1%
5.1%
Property Taxes
31.5%
Interest on Investment
0.1%
Other Local Revenue
0.7%
State Sources
60.9%
County School Fund
0.1%
ESD Pass‐Through
0.4%
26
Fiscal Year 2013-14
BEGINNING FUND BALANCE AND FINANCIAL STABILITY
With the uncertainty in state funding, an important element in maintaining sustainability
from one year to another is the Beginning Fund balance. The Beginning Fund balance is
used to maintain a positive cash flow until tax revenues are received in November, and to
smooth out unexpected shortages of revenues.
The District has maintained an average Beginning Fund balance of 8.9 percent over the
past six years. The 2013-14 Beginning Fund Balance will be the lowest, at 5 percent.
The 2013-14 budget includes $9 million as the Beginning Fund balance, which is a
$394,324 decrease from the 2012-13 balance.
$25,000,000
$23,640,060 $20,000,000
$15,000,000
$9,000,000 $10,000,000
$5,000,000
$‐
2008‐09
2009‐10
2010‐11
2011‐12
2012‐13
2013‐14
27
Fiscal Year 2013-14
ACCOUNT
100.0000.1111
100.0000.1112
100.0000.1113
100.0000.1114
100.0000.1190
100.0000.1312
100.0000.1330
100.0000.1331
100.0000.1411
100.0000.1511
100.0000.1512
100.0000.1513
100.0000.1710
100.0000.1742
100.0000.1744
100.0000.1910
100.0000.1960
100.0000.1980
100.0000.1990
100.0000.1991
100.0000.1993
100.0000.1995
DESCRIPTION
CURRENT YEAR PROPERTY TAX
PRIOR YEAR PROPERTY TAX
COUNTY TAX SALES/BACK TAX
PAYMENTS IN LIEU OF PR TX
PENALTIES & INTEREST ON TAX
NON-RESIDENT TUITION
SUMMER SCHOOL TUITION
ELEM SUMMER SCHOOL TUITION
TRANSP FEES FROM INDIVID
INTEREST ON INVESTMENTS
INTEREST ON LGIP
INTEREST ON BANK ACCOUNTS
GATE RECEIPTS
STUDENT TOWEL FEES
STUDENT PARTICIPATION FEES
RENTAL/BLDG USAGE
RECOVERY PRIOR YEAR EXP
FEES CHARGED TO GRANTS
MISCELLANEOUS REVENUE
COBRA REVENUE
REIMBURSE/EXPENSE
PRINTING REVENUE
TOTAL LOCAL REVENUE
100.0000.2101
100.0000.2103
100.0000.2180
COUNTY SCHOOL FUND
ESD PASS THROUGH
SIP IMPACT UNRESTRICTED
TOTAL INTERMEDIATE SOURCES
100.0000.3101
100.0000.3103
100.0000.3104
100.0000.3105
100.0000.3199
100.0000.3299
STATE SCH FUND-GEN SUPPORT
COMMON SCHOOL FUND
STATE TIMBER REVENUE
SSF TRANSPORTATION
OTHER UNRESTRICTED GRANTS
OTHER RESTRICTED GRANTS
TOTAL STATE SOURCES
100.0000.4299
100.0000.4570
100.0000.4572
UNRESTR FED REV THRU STATE
EDUJOBS FEDERAL REVENUE
STATE FISCAL STAB FUND (SFSF)
TOTAL FEDERAL SOURCES
2010-11
ACTUAL
2011-12
ACTUAL
2012-13
ADOPTED
2013-14
ADOPTED
$50,761,204
$1,203,290
$20,031
$5,679
$69,474
($1,571)
$158,860
$2,653
$115,305
$22,617
$343,688
$222,538
$392,473
$766,272
$164,717
$32,495
$35,859
$52,924,971
$659,847
$15,118
$86,214
$0
$185,615
$0
$95,402
$22,806
$322,385
$210,961
$58,407
$17,963
$59,845
($70,875)
$42,216
$54,296,345
$788,320
$25,000
$10,000
$75,000
$225,000
$25,000
$100,000
$25,000
$300,000
$200,000
$100,000
$200,000
$50,000
$25,000
$30,000
$54,580,571
$819,856
$25,750
$10,300
$77,250
$234,000
$26,000
$103,000
$25,750
$309,000
$206,000
$103,000
$206,000
$51,500
$25,750
$30,900
$54,315,584
$54,630,875
$56,474,665
$56,834,624
$435,113
$727,561
$295,626
-
$250,000
$500,000
-
$260,000
$625,000
-
$1,162,674
$295,626
$750,000
$885,000
$82,683,045
$1,880,238
$767,045
$5,371,136
$449,379
$87,156,080
$2,675,346
$504,273
$5,371,136
$4,549,188
-
$84,648,354
$2,012,900
$250,000
$8,050,000
-
$96,669,793
$1,652,965
$250,000
$8,452,500
-
$91,150,843
$100,256,023
$94,961,255
$107,025,258
$1,607,384
$5,112,319
$1,000,000
-
$3,666,000
-
-
$6,719,703
$1,000,000
$3,666,000
-
28
Fiscal Year 2013-14
ACCOUNT
100.0000.5200
DESCRIPTION
TRANSFERS
TOTAL TRANSFERS
100.0000.5300
COMPENSATION/LOSS ASSETS
TOTAL COMPENSATION/LOSS ASSETS
TOTAL BEGINNING FUND BALANCE
TOTAL REVENUE
2010-11
ACTUAL
2011-12
ACTUAL
2012-13
ADOPTED
2013-14
ADOPTED
$700,000
$1,500,000
$5,000,000
$2,000,000
$700,000
$1,500,000
$5,000,000
$2,000,000
$5,181
$1,718
-
-
$5,182
$1,718
-
-
$17,916,403
$10,923,275
$9,394,053
$9,000,000
$171,970,387
$168,607,517
$170,245,973
$175,744,885
29
Fiscal Year 2013-14
General Fund
Description of Expenditures
GENERAL FUND EXPENDITURES
Each year the Oregon Department of Education (ODE) calculates the spending per student
for the General Fund based on actual data compiled from District audits reported to the
1
ODE .
Expenditures per Student
$9,000
$8,000
$7,000
$6,000
$5,000
$4,000
$3,000
$2,000
$1,000
$0
At the end of the 2011-12 fiscal year, the average operational cost of educating a student in
the Hillsboro School District was $8,091. This figure is determined by taking total General
Fund expenditures for 2011-12, $158,970,3972, and dividing by our total Average Daily
Membership (ADM) of 19,6493 ($158,970,397 / 19,649 = $8,091). The breakdown of the
$8,091 is as follows:
Instruction ($3,830 per student). Staffing, materials, and supplies for classroom
instruction, alternative education, ESL, Youth Corrections program, summer school, and
Talented and Gifted (TAG) program.
Special Education ($1,015 per student). Staffing, materials, and supplies for students
with disabilities in less restrictive programs, and students with disabilities in restrictive
programs.
Student Services ($605 per student). Staffing and office supplies for attendance,
guidance, health services, media services, assessment, testing, and instructional staff
development.
1
Expenditures do not include transfers, contingency, or end fund reserves.
Expenditures do not include transfers, contingency, or end fund reserves.
3
Source: http://www.ode.state.or.us/services/ssf/misc/2011_12-ssf-admw-breakout-of-4-25-13-1622hrs.pdf
2
30
Fiscal Year 2013-14
General Fund
Central Services ($263 per student). Expenditures related to the Board of Directors,
Superintendent, Business Office, Print Shop, and Human Resources.
School Administration ($646 per student). Principals, vice principals, teachers on
special assignment (TOSAs), supplies, materials, purchased services for the administrative
services, and support at each campus.
Facilities ($797 per student). Personnel and supplies for custodial and maintenance
services plus major maintenance projects districtwide.
Transportation ($644 per student). Transportation costs for home-to-school, special
education, and athletic/activity events. Seventy percent of eligible transportation costs are
reimbursed by the state.
Technology ($229 per student). Staffing and new technology for classroom instruction.
Community Service ($35 per student). Personnel and supplies used to perform a variety
of community services, primarily the Office of Hispanic Outreach.
Debt Service ($27 per student). Principal and interest payments for the administration
building.
31
General Fund
Fiscal Year 2013-14
2013-14 General Fund Budget by Object Summary
Object
2011-12
Actual
Description
2012-13
Budget
2013-14
Adopted
+/-% over
2012-13
Salary
All salaries including negotiated increases.
$90,396,874
$91,060,702
$93,533,473
+2.72%
Benefits
Includes associated payroll costs, PERS, health
insurance caps, tuition reimbursement
$48,193,955
$47,976,339
$50,656,793
+5.59%
Purchased
Services
Utilities, printing, charter school payments,
contracted services
$13,111,542
$14,298,001
$14,532,564
+1.64%
Supplies and
Materials
Supplies, textbooks, computer hardware and
software, gasoline
$4,996,951
$7,125,536
$6,521,718
-8.47%
Capital
Expenditures
New and replacement equipment
$660,218
$213,142
$213,400
+0.12%
Other
Expenditures
Dues and fees, property insurance,
debt service on administration building
$1,610,857
$1,947,253
$2,019,806
+3.73%
Transfers
Transfer to PERS Reserve Fund
-
$125,000
-
-100.00%
Reserves
Planned reserves for next year
$9,637,120
$7,500,000
$8,267,130
+10.23%
$168,607,517
$170,245,973
$175,744,885
+3.23%
Total
2013‐14 Expenditures by Object
Supplies and Materials
3.7%
Purchased Services
8.3%
Capital Expenditures
0.1%
Other Expenditures
Transfers
1.1%
4.7%
Salary
53.2%
Benefits
28.8%
32
General Fund
Fiscal Year 2013-14
General Fund by Object
Account
DESCRIPTION
2010-11
ACTUAL
2011-12
ACTUAL
2012-13
BUDGET
2013-14
ADOPTED
2013-14
FTE
100.0000.0111
REG LICENSED SALARIES
$54,703,704
$53,014,426
$52,840,334
$54,714,698
912.24
100.0000.0112
REG CLASSIFIED SALARIES
$21,321,026
$22,369,444
$22,566,206
$22,990,198
547.70
100.0000.0113
REG ADMIN SALARIES
$6,625,615
$6,153,408
$6,144,899
$6,305,735
56.42
100.0000.0114
REG SUPERVISORY SALARIES
$1,648,291
$1,531,901
$1,754,263
$1,893,629
26.75
100.0000.0121
SUBSTITUTES-LICENSED
$2,328,683
$1,896,781
$2,100,000
$2,163,000
-
100.0000.0122
SUBSTITUTES-CLASSIFIED
$1,462,236
$1,415,833
$1,350,000
$1,300,500
-
100.0000.0123
CERTIFIED TEMPORARY WAGE
100.0000.0124
TEMPORARY-CLASSIFIED
$32,248
$15,954
$30,000
$30,900
-
$908,827
$630,492
$750,000
$772,500
-
100.0000.0126
SUBSTITUTES-ADMINISTRATR
$244
-
-
-
-
100.0000.0131
EXTENDED CONTRACT
$ 555,603
$3,219
$550,000
$417,663
-
100.0000.0132
100.0000.0133
DEPT COORDINATOR STIPEND
$644,041
$ 708,952
$650,000
$641,900
-
ATHLETIC COACHING PAY
$741,892
$444,841
$725,000
$654,750
-
100.0000.0134
ADVISOR PAY
$213,851
$576,315
$200,000
$206,000
-
100.0000.0135
STUDENT SUPERVISION PAY
$70,964
$169,846
$75,000
$77,250
-
100.0000.0136
ATHLETIC/ACTIVITY PAY
$161,409
$73,614
$175,000
$180,250
-
100.0000.0138
EXTRA DUTY STIPEND
$1,693
$120,075
-
-
-
100.0000.0139
OVERTIME SALARIES
$368,906
$542,318
$350,000
$360,500
-
100.0000.0140
OTHER TIME
$803,276
$729,180
$800,000
$824,000
-
100.0000.0144
STUDENT WAGES
$1,440
$276
-
-
-
$92,593,949
$90,396,874
$91,060,702
$93,533,473
1,543.11
TOTAL SALARIES
100.0000.0200
EMPLOYEE BENEFITS
100.0000.0211
PERS EMPLOYER CONTRBUTN
$62,910
$81
-
$300,000
-
$842,375
$6,865,127
$10,825,044
$14,164,933
-
100.0000.0212
PERS-EMPLOYEE PICKUP
-
-
-
-
-
100.0000.0213
PERS UAL CONTRIBUTION
$6,293,942
$5,242,720
$6,351,166
$6,143,367
-
100.0000.0216
$1,786,619
$3,863,389
-
-
-
$4,802
-
-
-
100.0000.0220
PERS EMPLOYER-TIER III
PERS- PRIOR PERIOD
RECOVERY
SOCIAL SECURITY ADMIN
$6,834,331
$6,754,890
$6,900,966
$7,025,260
-
100.0000.0231
WORKERS' COMPENSATION
$673,998
$769,934
$451,044
$459,167
-
100.0000.0232
UNEMPLOYMENT COMPENSTN
$88,213
$88,224
$90,209
$91,833
-
100.0000.0240
POST EMPLOYMENT BENEFIT
100.0000.0241
DISABILITY INSURANCE
100.0000.0242
MEDICAL INSURANCE
100.0000.0243
100.0000.0218
$1,622
$617,285
$750,000
-
-
$260,061
$244,991
$300,000
$300,000
-
$20,512,048
$22,034,900
$19,332,910
$19,197,233
-
LIFE INSURANCE
$90,214
$62,030
$90,000
$90,000
-
100.0000.0244
EMPLOYEE ASSISTANCE
$30,877
$19,607
-
-
100.0000.0245
TRAVEL ALLOWANCE
$89,763
$83,130
$100,000
$100,000
-
100.0000.0246
DENTAL INSURANCE
$1,021,766
$42,316
$1,050,000
$1,050,000
-
100.0000.0247
EMPLOYER PROVIDED TSA
-
-
-
-
-
33
General Fund
Fiscal Year 2013-14
Account
100.0000.0248
DESCRIPTION
VISION INSURANCE
100.0000.0249
TUITION REIMBURSEMENT
100.0000.0251
ADMIN FLEX BENEFIT
100.0000.0252
100.0000.0255
2010-11
ACTUAL
2011-12
ACTUAL
$147,955
2012-13
BUDGET
$5,726
2013-14
ADOPTED
$150,000
2013-14
FTE
$150,000
-
$475,423
$468,435
$500,000
$500,000
-
$1,083,736
$1,020,478
$1,075,000
$1,075,000
-
DOMESTIC PARTNER TAXABLE
($2,051)
($6,005)
-
-
-
CLASSIFIED PROF IMPR
$10,350
$16,697
$10,000
$10,000
-
$40,308,954
$48,193,955
$47,976,339
$50,656,793
-
INSTRUCTION SERVICES
$6,368
$1,500
$2,100
$2,205
-
100.0000.0311
$145,913
$97,253
$145,360
$152,628
-
100.0000.0312
INSTR PROG IMPROVEMENT
$31,989
$56,402
$77,713
$81,599
-
100.0000.0313
STUDENT SERVICES
$515,286
$627,045
$548,001
$543,884
-
100.0000.0318
PROF IMPRV/NON INSTRUCT
$27,595
$10,718
$21,000
$22,050
-
TOTAL BENEFITS
100.0000.0310
100.0000.0319
OTHER PROF & TECH INSTRNL
$6,222
$71,805
$67,694
$71,079
-
100.0000.0320
PROPERTY SERVICES
$3,033
$1,747
-
-
-
100.0000.0321
CUSTODIAL SERVICES
-
$900
$210
$221
-
100.0000.0322
REPAIR & MAINTENANCE
$1,597,174
$1,303,432
$2,450,000
$2,104,651
-
100.0000.0323
LAUNDRY & DRY CLEANING
$158,688
$251,547
$217,796
$228,686
-
100.0000.0324
RENTAL EXPENSE
100.0000.0325
ELECTRICITY
100.0000.0326
100.0000.0327
$780,882
$816,731
$330,247
$346,759
-
$2,873,357
$2,616,801
$3,000,000
$3,133,987
-
HEATING FUEL
$972,440
$895,952
$1,240,101
$1,302,105
-
WATER & SEWAGE
$841,191
$891,996
$1,000,000
$1,050,000
-
100.0000.0328
GARBAGE
$311,667
$291,755
$400,000
$420,000
-
100.0000.0329
OTHER PROPERTY SERVICES
$153,955
$176,411
$200,000
$210,000
-
100.0000.0330
STUDENT TRANSPORTATION
-
-
-
-
-
100.0000.0331
REIMBURSABLE STUDNT TRAN
($305,592)
($110,397)
($200,000)
($210,000)
-
100.0000.0332
NONREIMB STUDENT TRANS
$114,958
$111,302
$125,000
$131,250
-
100.0000.0340
TRAVEL
$227,943
$250,662
$245,000
$257,250
-
100.0000.0343
STUDENT OUT OF DIST TRANS
$2,153
$255
$2,500
$2,625
-
100.0000.0351
TELEPHONE
$161,443
-
$175,139
$183,896
-
100.0000.0353
POSTAGE
$158,061
$79,836
$165,000
$173,250
-
100.0000.0354
ADVERTISING
$10,819
$2,310
$15,438
$16,210
-
100.0000.0355
PRINTING AND BINDING
$45,697
$25,702
$75,000
$78,750
-
100.0000.0360
CHARTER SCHOOL PAYMENTS
$920,057
$863,898
$1,100,000
$1,210,000
-
100.0000.0371
TUITION TO PUBLIC SCHOOLS
$132,492
$1,850
$292,452
$307,075
-
100.0000.0373
TUITION TO PRIVATE SCHOOL
$281,741
$126,648
$300,000
$315,000
-
100.0000.0381
AUDIT SERVICES
$38,074
($7,602)
$52,250
$54,863
-
100.0000.0382
LEGAL SERVICES
$109,540
$323,863
$100,000
$105,000
-
100.0000.0383
ARCHITECT/ENGINEER SVCS
$108,533
$990
$100,000
$105,000
-
100.0000.0384
NEGOTIATION SERVICES
$823
-
$25,000
$26,250
-
34
General Fund
Fiscal Year 2013-14
Account
DESCRIPTION
100.0000.0386
DATA PROCESSING SERVICES
100.0000.0388
ELECTION SERVICES
100.0000.0390
OTHER GEN PROF & TECH SRV
100.0000.0392
BANK SERVICE FEES
TOTAL PURCHASED SERVICES
2010-11
ACTUAL
2011-12
ACTUAL
2012-13
BUDGET
2013-14
ADOPTED 2013-14
FTE
$3,018
-
$5,000
$5,250
-
$23,602
$5
$20,000
$21,000
-
$7,436,977
$3,325,426
$2,000,000
$2,080,041
-
-
$4,800
-
-
-
$17,896,099
$13,111,542
$14,298,001
$14,532,564
‐ 100.0000.0410
SUPPLIES AND MATERIALS
$2,327,974
$2,829,099
$3,389,651
$3,179,773
100.0000.0418
GASOLINE AND OIL
$1,044,960
$1,167,742
$1,555,000
$1,174,273
-
100.0000.0419
TIRES
$55,777
$59,342
$71,500
$71,500
-
100.0000.0420
TEXTBOOKS
$518,250
$348,142
$512,085
$512,085
-
100.0000.0430
LIBRARY BOOKS
$39,609
$35,600
$39,757
$39,757
-
100.0000.0440
PERIODICAL SUBSCRIPTIONS
$42,169
$28,399
$43,212
$43,212
-
100.0000.0460
NON-CONSUMABLE ITEMS
$70,318
-
$142,363
$129,150
-
100.0000.0461
<$5000 EQUIPMENT
$128,125
$101,378
$82,018
$82,018
-
100.0000.0470
COMPUTER SOFTWARE
$516,392
$36,247
$455,373
$455,373
-
100.0000.0480
COMPUTER HARDWARE
$130,654
$228,477
$155,419
$155,419
-
100.0000.0481
<$5000 COMPUTER HARDWAR
$574,900
$162,525
$679,158
$679,158
-
$5,449,128
$4,996,951
$7,125,536
$6,521,718
‐ TOTAL SUPPLIES & MATERIALS
100.0000.0520
BUILDING ACQUISITIONS
-
$59,684
-
-
-
100.0000.0540
CAPITAL EQUIPMENT
-
$484,788
$141,892
$138,587
-
100.0000.0542
REPLACEMENT EQUIPMENT
100.0000.0550
CAPITAL TECHNOLOGY
TOTAL CAPITAL EQUIPMENT
-
-
-
-
-
$147,001
$115,746
$71,250
$74,814
-
$147,001
$660,218
$213,142
$213,401
-
100.0000.0610
REDEMPTION OF PRINCIPAL
$355,000
$375,000
$385,000
405,000
-
100.0000.0621
INTEREST
$172,150
$157,950
$142,950
127,800
-
100.0000.0640
DUES & FEES
$196,649
$177,091
$186,118
$192,162
-
100.0000.0650
INSURANCE AND JUDGMENTS
100.0000.0651
LIABILITY INSURANCE
100.0000.0652
100.0000.0653
-
-
-
-
-
$350,184
$332,161
$470,000
$493,500
-
FIDELITY BOND PREMIUMS
$200
$200
-
-
-
PROPERTY & CASULTY INS
$525,099
$529,601
$680,000
$714,000
-
100.0000.0655
JUDGEMENTS & SETTLEMNTS
$14,072
$22,366
$37,535
$39,412
-
100.0000.0670
TAXES & LICENSES
$38,625
$16,487
$45,650
$47,932
-
TOTAL DUES AND FEES
$1,651,979
$1,610,856
$1,947,253
$2,019,806
-
TRANSFER TO PERS RESERVE
$3,000,000
-
$125,000
-
-
TOTAL TRANFSFERS
$3,000,000
-
$125,000
-
-
-
-
$2,500,000
$1,500,000
-
$10,923,277
$9,637,120
$5,000,000
$6,767,130
-
$171,970,387
$168,607,518
$170,245,973
$175,744,885
1,543.11
100.0000.790
100.0000.0810
PLANNED RESERVE
100.0000.0820
RESERVED FOR NEXT YEAR
TOTAL EXPENDITURES
35
General Fund
Fiscal Year 2013-14
2013-14 General Fund Budget by Function Summary
Function
2011-12
Actual
Description
2012-13
Budget
2013-14
Adopted
+/-% over
2012-13
Instruction
Direct classroom
$95,804,549
$95,832,661
$99,490,828
3.8%
Support
Services
Counselors, media, assessment, central
administration, facilities, transportation
$62,266,656
$65,898,911
$67,085,083
1.80%
Community
Services
Office of Hispanic Outreach
$365,992
$361,451
$369,042
1.73%
Other
Debt Service on administration building
$533,200
$527,950
$532,800
2.10%
Transfers
Transfer to PERS Reserve Fund
-
$125,000
-
-100.00%
Contingency
Unexpected expenditures
-
$2,500,000
$1,500,000
-40.00%
Reserves
Next year’s reserve
$9,637,120
$5,000,000
$6,767,130
35.34%
$168,607,517
$170,245,973
$175,744,885
3.2%
Total
2013‐14 Expenditures by Function
Other
0.3%
Contingency
0.9%
Reserves
3.9%
Community Services
0.2%
Support Services
38.2%
Instruction
56.6%
36
General Fund
Fiscal Year 2013-14
General Fund by Function
ACCOUNT
DESCRIPTION
2010-11
ACTUAL
2011-12
ACTUAL
2012-13
BUDGET
2013-14
ADOPTED
2013-14
FTE
100.1111.0000
PRIMARY EDUCATION
$21,029,628
$36,471,432
$36,851,812
$38,611,433
387.60
100.1112.0000
INTERMEDIATE PROGRAMS
$14,249,680
-
-
-
-
100.1113.0000
ELEMENTARY EXTRACURRIC
$1,772
$3,483
-
-
-
100.1121.0000
MIDDLE SCHOOL PROGRAMS
$9,141,777
$9,486,042
$9,031,160
$9,479,271
104.22
100.1122.0000
MIDDLE SCHL EXTRACURRIC
$69,929
$50,160
$109,122
$111,086
-
100.1123.0000
SATURDAY SCHOOL-MIDDLE
100.1131.0000
HIGH SCHOOL PROGRAMS
100.1132.0000
HIGH SCHOOL EXTRACURRIC
100.1133.0000
SATURDAY SCHOOL-HIGH SCH
100.1140.0000
PRE-KINDERGARTEN PRGMS
100.1210.0000
TALENTED AND GIFTED
100.1221.0000
LEARNING CNTRS-STRUCTUR
100.1223.0000
COMMUNITY TRANSITION
100.1224.0000
LIFE SKILLLS WITH NURSING
100.1225.0000
OUT OF DISTRICT PROGRAMS
100.1226.0000
-
$5,444
$15,318
$15,594
-
$18,507,110
$18,468,599
$17,437,247
$18,302,453
195.54
$2,405,643
$2,192,547
$2,487,445
$2,532,219
6.90
$11,309
$7,116
$15,318
$15,594
-
-
$152
-
-
-
$301,223
$236,454
$271,032
$275,911
1.60
$5,949,254
$6,355,158
$5,766,500
$5,870,297
74.10
$739,652
$829,597
$888,324
$904,314
7.90
$1,059,726
$1,082,743
$1,063,814
$1,082,963
14.00
$269,687
$279,829
$388,612
$395,607
-
HOME INSTRUCTION
$161,532
$154,838
$171,320
$174,404
1.00
100.1227.0000
EXTENDED SCHOOL YR
$148,865
$134,945
$252,099
$256,637
-
100.1230.0000
PHYSICALLY DISABLED
$750
-
-
-
-
$10,849,996
$10,863,748
$10,899,047
$11,095,230
121.50
$61
$16
$678
$690
-
$7,779
$322,924
-
-
-
$1,443,212
$1,491,832
$1,600,097
$1,628,899
16.70
$924,157
$7,417
$1,100,000
$1,119,800
-
$62
-
-
-
-
$6,739,202
$6,876,068
$7,025,264
$7,151,719
76.80
$379,272
$350,945
$434,399
$442,218
7.00
-
$29,364
-
-
-
$32,322
$96,279
$24,059
$24,492
0.50
-
$7,417
-
-
373.93
$94,423,600
$95,804,549
$95,832,661
$99,490,828
1,015.36
100.1250.0000
LESS RESTRICTIVE PROGRMS
100.1271.0000
REMEDIATION
100.1272.0000
TITLE I
100.1280.0000
ALTERNATIVE EDUCATION
100.1288.0000
CHARTER SCHOOLS
100.1290.0000
DESIGNATED PROGRAMS
100.1291.0000
ENGLISH 2ND LANGUAG PROG
100.1292.0000
TEEN PARENT PROGRAMS
100.1293.0000
MIGRANT EDUCATION
100.1294.0000
YOUTH CORRECTN EDUCATN
100.1430.0000
SECONDARY SUMMER SCH
TOTAL DIRECT INSTRUCTION
100.2110.0000
ATTENDANC & SOCL WRK SVC
$236,903
$241,031
$178,484
$181,697
5.40
100.2112.0000
ATTENDANCE SERVICES
$337,955
$353,658
$251,361
$255,885
-
100.2113.0000
SOCIAL WORK SERVICES
100.2115.0000
STUDENT SAFETY
$78,080
$80,931
$64,993
$66,163
-
$892,544
$897,313
$1,002,804
$1,020,854
8.30
100.2122.0000
COUNSELING SERVICES
$4,298,247
$4,182,134
$4,259,108
$4,335,772
52.60
100.2126.0000
PLACEMENT SERVICES
$383,867
$492,229
$484,846
$493,573
4.00
100.2130.0000
HEALTH SERVICES
$5,755
$4,660
$4,483
$4,564
-
100.2132.0000
MEDICAL SERVICES
$23,951
$29,103
$26,028
$26,497
-
37
General Fund
Fiscal Year 2013-14
ACCOUNT
DESCRIPTION
2010-11
ACTUAL
2011-12
ACTUAL
2012-13
BUDGET
2013-14
ADOPTED
2013-14
FTE
100.2134.0000
NURSE SERVICES
$375,546
$536,340
$330,538
$336,488
3.90
100.2139.0000
OTHER HEALTH SERVICES
$391,493
$442,861
$457,538
$465,774
6.50
100.2140.0000
PSYCHOLOGICAL SERVICES
$597,636
$672,518
$606,344
$617,258
10.80
100.2150.0000
SPEECH & AUDIO SERVICES
$1,507,855
$1,609,475
$1,650,255
$1,679,960
19.40
100.2160.0000
STUDENT TREATMNT CENTER
$79,516
$81,625
$185,690
$189,032
-
100.2190.0000
STUDENT SERVICES DIRECTR
$136,021
$165,221
$173,267
$176,386
-
100.2210.0000
IMPROVEMNT OF INSTRCTN
$27,540
$95,351
$13,759
$14,007
-
100.2211.0000
OTH IMPROVMNT OF INSTRCT
-
$10,450
$2,457
$2,501
-
100.2213.0000
CURRICULUM DEVELOPMENT
$1,123
$11,399
$22,591
$22,998
-
100.2220.0000
EDUCATIONAL MEDIA SVCS
$357
$556
-
-
-
100.2222.0000
LIBRARY MEDIA CENTER
$1,491,118
$1,387,410
$1,445,462
$1,471,480
15.30
100.2223.0000
MULTIMEDIA SERVICES
$11,824
$7,130
$113,595
$115,640
-
100.2230.0000
ASSESSMENT & TESTING
$146,502
$209,382
$115,437
$117,515
-
100.2240.0000
INSTRUCTNL STAFF DEVELOP
$469,126
$381,556
$618,490
$629,623
0.02
100.2310.0000
BOARD OF EDUCATION
$160,030
$124,185
$293,462
$298,744
1.00
100.2320.0000
EXECUTIVE ADMIN SERVICES
-
$311
-
-
-
100.2321.0000
OFFICE OF SUPERINTENDENT
$973,431
$802,110
$917,308
$933,820
4.50
100.2324.0000
GOVERNMENTAL RELATIONS
$3,500
$3,500
-
-
-
100.2329.0000
SS/HS PROGRAM MANAGEMNT
-
-
$10,299
$10,484
-
100.2410.0000
OFFICE OF THE PRINCIPAL
$11,445,960
$11,719,970
$11,643,079
$11,852,654
110.20
100.2490.0000
OTHER ADMINISTRATION
$1,421,910
$963,701
$1,067,606
$1,086,823
8.90
100.2510.0000
DIRECTOR BUSINESS SVC
$762,805
$780,674
$844,208
$859,404
5.75
100.2520.0000
FISCAL SERVICES
$(23,454)
$6,997
-
-
-
100.2524.0000
PAYROLL SERVICES
$346,310
$371,800
$419,738
$427,293
5.50
100.2525.0000
FINANCIAL ACCOUNTING
$302,691
$220,439
$257,522
$262,157
3.50
100.2528.0000
RISK MANAGEMENT SERVICES
$152,103
$167,563
$130,462
$132,810
1.00
100.2529.0000
OTHER FISCAL SERVICES
$11,064
$21,142
-
-
-
100.2540.0000
FACILITIES MAINTENANCE
$18,231,765
$15,258,461
$18,726,559
$19,063,637
105.00
100.2542.0000
ENERGY RETROFIT- SB1149
-
$60,282
-
-
-
100.2545.0000
HVAC SERVICES
$386,764
$338,521
$624,187
$635,422
-
100.2550.0000
$10,379,442
$12,651,656
$11,003,260
$11,201,319
112.10
100.2573.0000
WAREHOUSE/DISTRIBUTION
$145,810
$92,279
$173,281
$176,400
3.30
100.2574.0000
PRINTING SERVICES
$366,994
$377,596
$385,181
$392,114
2.00
100.2610.0000
DIRECTOR/CENTRAL SERV
-
-
-
-
-
100.2620.0000
PLANNING & DEVELPMNT SVC
-
$375
-
-
-
100.2630.0000
COMMUNITY RELATIONS
$383,498
$314,873
$470,156
$478,619
3.00
38
General Fund
Fiscal Year 2013-14
ACCOUNT
DESCRIPTION
2010-11
ACTUAL
2011-12
ACTUAL
2012-13
BUDGET
2013-14
ADOPTED
2013-14
FTE
100.2640.0000
STAFF SERVICES
$1,487,177
$1,588,898
$1,604,703
$1,633,585
9.39
100.2660.0000
TECHNOLOGY SERVICES
$4,155,000
$3,725,248
$4,416,097
$4,495,587
21.80
100.2670.0000
RECORDS MANAGEMENT
$21,151
$21,219
$31,084
$31,644
-
100.2690.0000
COORDINATION OF OPER
$118,745
$145,234
$123,189
$125,400
1.00
100.2700.0000
EARLY RETIREMENT
-
$617,288
$750,000
$763,500
-
TOTAL SUPPORT SERVICES
$62,725,655
$62,266,655
$65,898,911
$67,085,083
524.16
OTHER COMMUNITY SERVICES
$370,707
$365,992
$361,451
$369,042
3.59
TOTAL OFFICE OF HISPANIC OUTREACH
$370,707
$365,992
$361,451
$369,042
3.59
LONG TERM DEBT SERVICE
$527,150
$533,200
$527,950
$532,800
-
TOTAL DEBT SERVICES
$527,150
$533,200
$527,950
$532,800
-
TRANSFER TO PERS RESERVE
3,000,000
-
$125,000
-
-
TOTAL TRANSFERS
$3,000,000
-
$125,000
-
-
100.6110.0000
OPERATING CONTINGENCY
-
-
$2,500,000
$1,500,000
-
100.7000.0000
BAL2
$10,923,275
$9,637,120
$5,000,000
$6,767,130
-
$173,179,422
$168,607,517
$170,245,973
$175,744,885
1,543.11
100.3390.0000
100.5110.0000
100.5200.0000
UNAPPROPRIATED END
TOTAL EXPENDITURES
39
Fiscal Year 2013-14
General Fund
Description of Budget Functions
1111
Primary Programs K-3
All regular elementary school instructional programs for Grades kindergarten
through 3. Includes staff, services, teaching supplies, and equipment.
1112
Intermediate Programs 4-6
All regular elementary school instructional programs for Grades 4 through 6.
Includes staff, services, teaching supplies, and equipment.
1113
Elementary Extracurricular
Staff stipends for after-school activities.
1121
Middle School Programs
All regular middle school instructional programs. Includes staff, services, teaching
supplies, and equipment.
1122
Middle School Extracurricular
Advisor stipends and supplies for extracurricular activities.
1123
Saturday School – Middle School
Extended contract time to staff middle school Saturday school programs.
1131
High School Programs
All regular high school instruction programs. Includes staff, services, teaching
supplies, and equipment.
1132
High School Extracurricular
Extracurricular activities and athletics. Includes staff, coaches, advisors, services,
supplies, and dues.
1133
Saturday School – High School
Extended contract time to staff high school Saturday school program.
1140
Pre-Kindergarten Programs
Includes staff, services, teaching supplies, and equipment for pre-kindergarten
programs.
1210
Talented and Gifted (TAG) Programs
TAG program services and supplies.
1221
Learning Centers – Structured and Intensive
Learning experiences for students with disabilities who spend one-half or more of
their time in a restricted setting, such as MRDD or Social Learning Centers. Includes
staff, services, and teaching supplies.
40
Fiscal Year 2013-14
General Fund
1223
Community Transition Centers
Learning experiences for students with disabilities who are 16 years of age or older,
and who spend a portion of their school day in a community-based program, such as
Portland Community College.
1224
Life Skills with Nursing
Learning experiences for students with disabilities who work primarily on functional
skills and who receive nursing services, such as health impaired classrooms.
1225
Out-of-District Programs
Programs for students placed outside District schools, such as ESD programs or
private schools.
1226
Home Instruction
Home tutoring services for students who are temporarily unable to attend school due
to disability, illness, injury, or for an alternative placement.
1227
Extended School Year
Learning experiences for students with disabilities who show significant regression
during non-instructional periods, and do not recoup the skills within a reasonable
time. Students receive extended opportunities such as summer school.
1230
Programs for Students with Disabilities
Special learning experiences outside the regular classroom for students with
disabilities.
1250
Less Restrictive Programs for Students with Disabilities
Special learning experiences outside the regular classroom for students with
disabilities. Students spend certain periods of the school day in this program to
receive remedial instruction in specific subject areas or other remedial activities.
Includes staff, services, and teaching supplies.
1260
Treatment and Habilitation
Assistive program staff and supplies for treatment and habilitation of eligible students.
1271
Remediation
Instructional activities to improve achievement taking place outside regular class
time, e.g., after school, Saturday school, and summer school.
1272
Title I
Title I instructional activities. Includes staff and teaching supplies.
41
Fiscal Year 2013-14
General Fund
1279
Title I Services – Private Schools
Title I instructional activities for students attending private schools. Includes staff and
teaching supplies.
1280
Alternative Education
Alternative programs outside the regular school setting for students. Includes
alternative middle school, alternative high school, and other alternative programs.
1282
Alternative Education – Private Schools
Alternative programs outside the regular school setting for students for students
attending private schools. Includes alternative middle school, alternative high school,
and other alternative programs.
1288
Charter Schools
Payments made to City View Charter School, a District-sponsored charter school.
1289
Other Alternative Programs
District non-traditional instructional programs including the Hillsboro Online Academy.
1290
Designated Programs
Special learning experiences for other students with special needs.
1291
English Language Learners (ELL) Programs
Includes staff, services, and teaching supplies.
1292
Teen Parent Program
Teen Mom program for pregnant or parenting students. Includes staff, services, and
teaching supplies.
1293
Migrant Education
Instructional program designed to meet the needs of migrant students. Includes staff,
services, supplies, and transportation.
1294
Youth Corrections Education
Instructional programs delivered to youths in detention.
1420
Middle School Summer School
Includes staff and material costs to operate summer school for middle school
students.
1430
High School Summer School
Includes staff and material costs to operate summer school for high school students.
42
Fiscal Year 2013-14
General Fund
1490
Other Summer School Programs
Includes staff and material costs to operate other summer school activities.
2110
Attendance and Social Work Services
Activities designed to improve student attendance at school, and contract services
with Youth Contact to provide intervention and counseling services.
2112
Attendance Services
Attendance record keeping.
2113
Social Work Services
Activities to investigate and diagnose student problems, casework, group work for
students and parents, and interpretation of student problems for other staff members.
Includes staff and services.
2115
Student Safety
Crossing guards and all activities associated with services to enhance student and
campus safety.
2117
Identification and Recruitment of Migrant Children
Includes staff and material costs to identify and recruit children identified as “Migrant.”
2119
Other Attendance and Social Services
Attendance and social services other than attendance services, social work services,
and student safety.
2122
Counseling Services
Counseling service. Includes staff, services, and materials.
2124
Student Information Services
Includes staff, technology, and supplies for information services.
2126
Placement
Career placement assistance for students.
2130
Health Services
Includes costs of consultants, training, and services related to special health needs.
2132
Medical Services
Activities related to student physical and mental health. Includes such activities as
screening and health examinations, emergency injury and illness care, and
communication with parents and medical officials. Includes staff, services, and
supplies.
43
Fiscal Year 2013-14
General Fund
2133
Dental Services
Activities related to student dental health. Includes such activities as screening and
examinations, emergency injury and care, and communication with parents and
medical officials. Includes staff, services, and supplies.
2134
Nurse Services
Nursing activities which are not instruction, such as health inspection, treatment of
minor injuries, and referrals for other health services. Includes staff, services, and
supplies.
2139
Other Health Services
Health office staff and supplies.
2140
Psychological Services
Includes staff, services, and supplies to provide services for students districtwide.
2144
Psychotherapy Services
Includes staff, services, and supplies to provide services for students districtwide.
2150
Speech Pathology and Audiology Services
Speech therapist program for students districtwide.
2160
Other Student Treatment Services
Providing services such as occupational therapy, physical therapy, and adaptive
physical education. Includes staff, services, and supplies.
2190
Student Services Director
Direction and management of student support services, e.g., special education
director and at-risk programs.
2210
Improvement of Instruction
Activities to assist the instructional staff to plan, develop, and evaluate the process of
providing learning experiences to students.
2213
Curriculum Development
Includes Administration Center office staff and expenses.
2219
Other Improvement of Instruction
Activities associated with directing and managing the improvement of instruction
services.
2220
Educational Media Services
Includes staff, services, and supplies for a variety of staff and student media.
44
Fiscal Year 2013-14
General Fund
2222
Library/Media Center
Includes staff, services, and supplies for school libraries.
2223
Multimedia Services
Includes materials, supplies, and equipment for multimedia services.
2230
Assessment and Testing
Includes staff, services, and materials to provide districtwide testing and evaluation
services to monitor individual and group progress in reaching District and state
learning goals and requirements.
2240
Instructional Staff Development
Staff development costs for instructional staff. Includes educational assistants.
2310
Board of Directors
Includes expenses for audit, legal services, elections, dues, supplies, professional
development, and secretarial staff.
2321
Office of the Superintendent
Includes Administration Center staff and expenses.
2324
State and Federal Relations Services
Working with state and federal officials.
2329
Safe Schools/Healthy Students Program Management
Includes General Fund expenses related to the management of the Safe
Schools/Healthy Students grant.
2410
Office of the Principal Services
Includes staff, services, and supplies to operate the office at each school.
2490
Other Support Services—School Administration
Administration Center staff and services for grades K-12 school operations.
2510
Director of Business Support Services
2520
Fiscal Services
Activities concerned with the fiscal operations of the District.
2521
Fiscal Service Direction
Includes Administration Center business office staff and expenses.
45
Fiscal Year 2013-14
General Fund
2524
Payroll Services
2525
Financial Accounting Services
2528
Risk Management Services
2529
Other Fiscal Services
2540
Facilities and Maintenance
Maintenance and operation costs districtwide. Includes custodians, utilities, and
maintenance staff.
2545
HVAC Services
Includes costs associated with the repair, maintenance, and upkeep of District
heating, ventilating, and air conditioning (HVAC) equipment.
2550
Student Transportation
Includes costs for labor, fuel, repairs, etc., to operate bus fleet to transport District
students. Includes transportation to school, activity trips, field trips, and summer
school.
2573
Warehouse/Distribution
Includes costs of staff for District courier and warehouse services.
2574
Printing Services
Includes costs of staff, supplies, and equipment for the District print shop, less portion
recouped from charges back to users.
2610
Direction of Central Support Services
2620
Planning, Research, Development, Evaluation Services, Grant Writing, and
Statistical Services
Includes staff, services, and supplies.
2630
Community Relations
Writing, editing, and other preparation necessary to disseminate educational and
administrative information to pupils, staff, managers, or to the general public through
direct mailing, various news media, or personal contact. Includes Administration
Center staff and expenses.
46
Fiscal Year 2013-14
General Fund
2640
Staff Services
Activities concerned with maintaining an efficient staff for the District. Includes such
activities as recruiting and placement, staff transfers, health services, and staff
accounting. Includes Administration Center staff and expenses.
2645
Employee Health Services
Includes costs of mandated preventative measures for staff.
2660
Technology Services
Districtwide technology includes computing and data processing services, such as
networking, and telecommunications costs. Includes staff, equipment, and software
maintenance fees, repairs, supplies, and capital outlay.
2670
Records Management Services
Districtwide activities concerned with retention and disposal of District records.
2690
District Safety Coordination
Activities involved in coordinating safety and safety-awareness programs throughout
the District.
2700
Early Retirement Program
Includes costs associated with a District-sponsored early retirement program.
3390
Other Community Services
Services provided for the community such as parental involvement. College
scholarship expenditures are also recorded here.
5110
Long-Term Debt Service
Payments for debt retirement exceeding 12 months.
5200
Transfer of Funds
Transactions which withdraw money from one fund and place it in another fund.
6110
Operating Contingency
Portion of budget not designated for use at this time. This can only be used by Board
action for items that could not have been anticipated in budget, i.e., emergencies.
7000
Unappropriated Ending Fund Balance
An estimate of funds needed to maintain operations of the District from July 1 of the
ensuing fiscal year to the time when sufficient new revenues become available to
meet cash-flow needs of the fund. No expenditure can be made in the year in which
it is budgeted. It is reserved for use in the subsequent year.
47
Special Funds
Fiscal Year 2013-14
Special Revenue Funds
2013-14 BUDGET
SPECIAL REVENUE FUNDS
Special Revenue Funds are used to account for proceeds of specific revenues from
federal, state, and local sources that are legally restricted to expenditures for specified
purposes.
Due to account number limitations, Special Revenue Funds are shown as “Part 1” and
“Part 2” in Resource and Requirements printouts. Part 1 funds are designated for specific
local, state, or federal grants. Part 2 is Nutrition Services.
RESOURCES
Special Revenue Part 1
(Funds 101 - 299)
(Funds 500 - 599)
Total Resources
$19,773,110
$8,809,320
$28,582,430
REQUIREMENTS
(Funds 101 - 299)
(Funds 500 - 599)
Total Requirements
$19,773,110
$8,809,320
$28,582,430
48
Fiscal Year 2013-14
2013-14 BUDGET RESOURCES-SPECIAL FUNDS
(PART 1 – GRANTS)
ACCOUNT
DESCRIPTION
2010-11
ACTUAL
2011-12
ACTUAL
2012-13
BUDGET
2013-14
ADOPTED
2XX.0000.1200
CONSTRUCTION EXCISE TAX
$478,483
$940,523
-
$3,240,856
2XX.0000.1744
STUDENT PARTICIPATION FEE
$3,784,121
$4,730,396
$3,975,001
$3,975,001
2XX.0000.1920
DONATION FROM PRIV SOURCE
$1,230,788
$858,803
$2,881,087
$539,389
2XX.0000.1960
RECOVERY PRIOR YEAR
-
-
-
$32,683
$277,174
$391,401
$144,448
$216,130
$96,590
$52,164
$128,217
$77,002
2XX.0000.1990
2XX.0000.2200
RESTRICTED REVENUE
2XX.0000.2212
PUBLIC PURPOSE CHARGE REV
-
$511,654
-
$350,696
2XX.0000.3200
RESTRICTED GRANTS IN AID
-
$416,280
-
-
2XX.0000.3222
SSF TRANSPORTATION EQUIP
$709,092
$709,092
$800,000
$900,000
2XX.0000.3299
OTHER RESTRICTED GRANTS
$434,732
$453,048
$453,428
$825,000
2XX.0000.4000
FEDERAL SOURCES
-
$51,499
$125,000
$430,000
2XX.0000.4100
UNRESTR DIR FROM FED GOVT
-
-
-
$17,000
2XX.0000.4300
RES REV DIRECT FROM FED GOV
$144,675
$97,113
-
$125,000
2XX.0000.4500
RESTR FROM FED THRU STATE
$1,325,926
$995,648
$1,535,751
$543,000
2XX.0000.4501
TITLE I REVENUES
$5,871,950
$4,705,020
$4,923,438
$3,899,824
2XX.0000.4505
SCHOOL NUTRITION REVENUE
$58,908
$138,515
-
$131,084
2XX.0000.4506
PERKINS VOC ED REVENUE
$174,997
$193,385
$150,000
$150,340
2XX.0000.4508
IDEA (PL 101-476)
$4,411,005
$3,473,371
$3,892,669
$2,958,106
2XX.0000.4509
TITLE ID REVENUES
-
-
$42,480
$18,000
2XX.0000.4511
TITLE IG-FUND REVENUE
-
-
$234,499
-
2XX.0000.4512
TITLE II REVENUE
-
-
$845,579
$540,000
2XX.0000.4515
SCHOOL BASED HEALTH CENTER
-
$28,590
$500,000
-
2XX.0000.4540
REGIONAL DATA WAREHOUSE
$44,493
$224,904
$111,780
-
2XX.0000.4545
FOCUS PLANNING
-
-
-
$55,000
2XX.0000.4580
HOMELESS GRANT
-
$850,460
$32,853
$18,000
2XX.0000.4700
GRANTS FROM FED THRU OTHR
$1,209,087
$89,037
$697,895
$661,000
$56,409
$23,193
$60,000
$70,000
$901
$887,934
-
-
2XX.0000.4705
DEPENDT CARE BLOCK GRANT
2XX.0000.4910
USDA COMMODITIES
2XX.0000.5100
LONG-TERM DEBT FINANCE SOURCE
$2,372,318
$76,076
-
-
2XX.0000.5400
BEGINNING FUND BALANCE
$3,006,215
$3,763,849
$257,161
-
$25,687,864
$24,661,995
$21,791,286
$19,773,110
TOTAL RESOURCES
49
Fiscal Year 2013-14
2013-14 SPECIAL REVENUE EXPENDITURES BY OBJECT
(PART 1 – GRANTS)
ACCOUNT
2XX.0000.0111
2XX.0000.0112
2XX.0000.0113
2XX.0000.0114
2XX.0000.0121
2XX.0000.0122
2XX.0000.0123
2XX.0000.0124
2XX.0000.0131
2XX.0000.0132
2XX.0000.0133
2XX.0000.0134
2XX.0000.0136
2XX.0000.0138
2XX.0000.0139
2XX.0000.0140
2XX.0000.0144
2XX.0000.02XX
2XX.0000.0310
2XX.0000.0311
2XX.0000.0312
2XX.0000.0313
2XX.0000.0318
2XX.0000.0319
2XX.0000.0322
2XX.0000.0323
2XX.0000.0324
2XX.0000.0325
2XX.0000.0326
2XX.0000.0327
2XX.0000.0328
2XX.0000.0330
2XX.0000.0331
2XX.0000.0332
2XX.0000.0340
DESCRIPTION
REG LICENSED SALARIES
REG ADMIN SALARIES
SUBSTITUTES-LICENSED
CERTIFIED TEMPORARY WAGE
TEMPORARY-CLASSIFIED
EXTENDED CONTRACT
DEPT COORDINATOR STIPEND
ATHLETIC COACHING PAY
ADVISOR PAY
ATHLETIC/ACTIVITY PAY
EXTRA DUTY STIPEND
OVERTIME WAGES
OTHER TIME
STUDENT WAGES
EMPLOYEE BENEFITS
INST, PROF & TECH SERVICE
INSTR PROG IMPROVEMENT
STUDENT SERVICES
PROF IMPROVE/NON-INSTRUCT
OTHER PROF & TECH INSTRNL
RENTAL EXPENSE
ELECTRICITY
HEATING FUEL
WATER & SEWAGE
GARBAGE
REIMBURSABLE STUDENT TRAN
NONREIMB STUDENT TRANSPT
TRAVEL
2010-11
ACTUAL
$4,653,763
$1,626,641
$522,772
$62,506
$494,965
$47,336
$193,861
$159,660
$561,179
$6,021
$3,550
$7,101
$6,382
$33,099
$14,345
$20,542
$237,195
$3,270,794
$36,181
$795,580
$54,986
$162,814
$125,847
$250,495
$557
$824
$7,708
$92,825
$199,163
$278,532
2011-12
ACTUAL
$3,341,122
$1,563,235
$590,832
$79,913
$526,527
$43,441
$207,503
$146,108
$622,160
$685
$4,800
$4,813
$5,505
$9,247
$9,511
$55,308
$3,251,431
$16,350
$575,090
$90,093
$90,756
$110,814
$7,850
$261
$2,855
$22,085
$50,826
$273,491
$16,350
$575,090
2012-13
BUDGET
$3,574,014
$1,630,407
$629,750
$87,687
$333,449
$10,500
$273,194
$95,715
$1,271,749
$16,000
$12,750
$20,000
$23,330
$18,248
$3,167,067
$7,500
$636,968
$62,500
$28,000
$94,000
$51,000
$180,000
$70,000
$186,112
$237,355
2013-14
ADOPTED
$2,916,395
$1,330,412
$513,876
$71,553
$272,094
$8,568
$222,926
$78,103
$1,037,747
$13,056
$10,404
$16,320
$19,037
$14,890
$2,584,327
$6,120
$519,766
$51,000
$22,848
$76,704
$41,616
$146,880
$57,120
$151,867
$193,682
50
Fiscal Year 2013-14
ACCOUNT
2XX.0000.0343
2XX.0000.0351
2XX.0000.0353
2XX.0000.0354
2XX.0000.0355
2XX.0000.0370
2XX.0000.0374
2XX.0000.0380
2XX.0000.0382
2XX.0000.0383
2XX.0000.0390
2XX.0000.0410
2XX.0000.0414
2XX.0000.0415
2XX.0000.0418
2XX.0000.0420
2XX.0000.0430
2XX.0000.0440
2XX.0000.0450
2XX.0000.0460
2XX.0000.0461
2XX.0000.0470
2XX.0000.0480
2XX.0000.0481
2XX.0000.0530
2XX.0000.0540
2XX.0000.0550
2XX.0000.0622
2XX.0000.0640
2XX.0000.0651
2XX.0000.0670
2XX.0000.0690
2XX.0000.0790
2XX.0000.0820
DESCRIPTION
STUDENT OUT OF DIST TRANS
TELEPHONE
POSTAGE
ADVERTISING
PRINTING & BINDING
TUITION
OTHER TUITION PAYMENTS
NON-INSTRUCT PROF SERVICES
LEGAL SERVICES
ARCHITECT/ENGINEER SERVCS
SUPPLIES & MATERIALS
PAPER SUPPLIES
USDA COMMODITIES
GASOLINE & OIL
TEXTBOOKS
LIBRARY BOOKS
PERIODICAL SUBSCRIPTIONS
FOOD
<$5000 EQUIPMENT
COMPUTER SOFTWARE
COMPUTER HARDWARE
<$5000 COMPUTER HARDWARE
IMPROV OTHER THAN BLDGS
CAPITAL EQUIPMENT
CAPITAL TECHNOLOGY
INTEREST-TRANSPORTATION
DUES & FEES
LIABILITY INSURANCE
TAXES & LICENSES
GRANT INDIRECT CHARGES
INTERFUND TRANSFERS
TOTAL EXPENDITURES
2010-11
ACTUAL
$8,400
$17,532
$3,646
$7,028
$34,186
$3,605
$735,917
$4,410,898
$901
$542
$4,717
$5,994
$4,137
$93,297
$32,405
$66,919
$54,680
$36,297
$140,524
$50,000
$3,191,947
$17,056
$360,659
$2,479,353
2011-12
ACTUAL
$14,067
$13,691
$697
$5,784
$57,842
$39,761
$26,473
$841,796
$5,073,080
$849
$293
$853
$736
$1,271
$69,767
$14,960
$30,066
$7,708
$73,983
$95,975
$297,379
$44,924
$16,926
$2,478
$6,608
$5,629,936
2012-13
BUDGET
$12,139
$36,340
$1,804
$5,196
$21,396
$18,369
$135,000
$586,113
$6,675,039
$241,328
$21,356
$30,343
$15,300
$30,747
$91,759
$825,000
$37,350
$20,000
$269,412
-
2013-14
ADOPTED
$9,905
$29,653
$1,472
$4,240
$17,459
$14,989
$110,160
$478,268
$5,446,832
$196,924
$17,426
$24,760
$12,485
$25,090
$74,875
$673,200
$30,478
$16,320
$211,263
$2,000,000
-
$25,687,864
$24,661,955
$21,791,286
$19,773,110
51
Fiscal Year 2013-14
2013-14 SPECIAL REVENUE EXPENDITURES BY FUNCTION
(PART 1 – GRANTS)
$15,150
$15,938
$213,286
$59,512
-
2012-13
BUDGET
$1,456,886
$1,055,525
$1,040,000
$1,015,801
$261,347
$2,061,535
$155,468
$1,019,782
$585,967
$546,510
$2,443,556
$19,875
$509,048
$540,822
$60,000
$218,356
$12,385
$20,826
$225,720
$72,083
$6,190
2013-14
ADOPTED
$1,310,558
$876,086
$863,200
$843,115
$216,918
$1,711,074
$129,038
$846,419
$486,353
$453,603
$2,028,151
$16,496
$422,510
$448,882
$49,800
$181,235
$10,280
$17,286
$187,348
$59,829
$5,138
$28,737
$18
$4,000
$3,320
SOCIAL WORK SERVICES
$113,050
$18,417
$45,000
$37,350
ID & RCRTMNT OF MIGRANT
$193,166
$186,087
$195,133
$161,960
ACCOUNT
2XX.1111.0000
2XX.1112.0000
2XX.1113.0000
2XX.1121.0000
2XX.1122.0000
2XX.1131.0000
2XX.1132.0000
2XX.1133.0000
2XX.1140.0000
2XX.1210.0000
2XX.1221.0000
2XX.1223.0000
2XX.1224.0000
2XX.1227.0000
2XX.1250.0000
2XX.1260.0000
2XX.1271.0000
2XX.1272.0000
2XX.1279.0000
2XX.1280.0000
2XX.1282.0000
2XX.1290.0000
2XX.1291.0000
2XX.1292.0000
2XX.1293.0000
2XX.1400.0000
2XX.1410.0000
2XX.1420.0000
2XX.1430.0000
2XX.1440.0000
2XX.1490.0000
2XX.1495.0000
DESCRIPTION
PRIMARY PROGRAMS K-3
INTERMEDIATE PROGRAMS 4-6
ELEMENTRY EXTRACURRICULAR
MIDDLE SCHOOL PROGRAMS
MIDDLE SCH EXTRACURRICULR
HIGH SCHOOL PROGRAMS
HIGH SCH EXTRACURRICULAR
HIGH SCHOOL SATURDAY SCHOOL
PRE-KINDERGARTEN PROGRAMS
TALENTED & GIFTED PROGRAMS
LEARNING CNTRS-STRUCTURED
COMMUNITY TRANSITION SRVC
LIFE SKILLS WITH NURSING
EXTENDED SCHOOL YR PROGRAM
LESS RESTR PROG-DISABLED
EARLY INTERVENTION
REMEDIATION
TITLE I
TITLE I SERVICES-PRIV SCH
DESIGNATED PROGRAMS
ENGLISH 2ND LANG PROGRAMS
TEEN PARENT PROGRAMS
MIGRANT EDUCATION
SUMMER SCHOOL PROGRAMS
SUMMER SCHOOL-INTERMEDIAT
SUMMER SCHOOL-INTERMEDIAT
SECONDARY SUMMER
K-3 SUMMER SCHOOL PROGRAM
SECONDARY SUMMER SCHOOL
ID & RCRTMNT - MIGRANT SUMMR
2XX.2100.0000
SUPPORT SERVICES-STUDENTS
2XX.2113.0000
2XX.2117.0000
2010-11
ACTUAL
$226,649
$ 69,905
$ 352,451
$ 11,659
$ 371,294
$ 302,085
$ 3,213,037
$77,236
$ 71,853
$1,348,196
$573,027
$ 1,366
$432,785
$44,028
$397
$ 3,209,636
$23,373
$1,118,754
$ 522,043
$1,385
$2,228
$81,256
$372,768
$11,037
$29,333
$84,065
-
2011-12
ACTUAL
$139,996
-
$335,598
$40,771
$329,473
$297,372
$4,103,869
$130,865
$970,470
$575,899
$367,285
$2,587,055
$21,680
$821,851
$422,974
$0
$239
$77,981
$288,777
-
52
Fiscal Year 2013-14
ACCOUNT
2010-11
ACTUAL
DESCRIPTION
2XX.2119.0000
OTHER ATTEN & SOCIAL SVCS
2XX.2120.0000
2XX.2122.0000
2XX.2124.0000
2XX.2126.0000
2XX.2130.0000
2XX.2132.0000
2XX.2133.0000
2XX.2134.0000
2XX.2139.0000
2XX.2140.0000
2XX.2150.0000
2XX.2160.0000
2XX.2190.0000
2XX.2210.0000
2XX.2212.0000
2XX.2219.0000
2XX.2222.0000
2XX.2240.0000
2XX.2328.0000
2XX.2410.0000
GUIDANCE SERVICES
COUNSELING SERVICES
INFORMATION SERVICES
PLACEMENT SERVICES
HEALTH SERVICES
MEDICAL SERVICES
DENTAL SERVICES
NURSE SERVICES
OTHER HEALTH SERVICES
PSYCHOLOGICAL SERVICES
SPEECH & AUDIO SERVICES
STUDENT TREATMENT SERVICE
STUDENT SERVICES DIRECTOR
IMPROVEMENT OF INSTRUCTION
CURRICULUM DEVELOPMENT
OTHER IMPR OF INSTRUCTION
LIBRARY/MEDIA CENTER
INSTRUCTIONAL STAFF DEVELOP
EMERGENCY MGMT. GRANT
OFFICE OF THE PRINCIPAL
2XX.2490.0000
OTHER SUP-SCH ADMINISTRATION
2XX.2510.0000
2XX.2528.0000
2XX.2540.0000
2XX.2550.0000
2XX.2610.0000
2XX.2620.0000
2XX.2640.0000
2XX.2642.0000
2XX.2660.0000
2XX.3110.0000
2XX.3120.0000
2XX.3130.0000
DIRECTOR- BUSINESS SERVICE
RISK MANAGEMENT SERVICES
FACILITIES MAINTENANCE
DIRECTOR/CENTRAL SUPPORT
PLANNING & DEVEL SVCS
STAFF SERVICES
RECRUITMENT & PLACEMENT
TECHNOLOGY SERVICES
SERVICE AREA DIRECTION
FOOD PREP & DISP SERVICES
FOOD PREP & DISP SERVICES
2XX.3390.0000
2XX.4150.0000
2XX.4151.0000
2011-12
ACTUAL
2013-14
ADOPTED
$170,493
$141,509
$18,000
$10,000
$15,000
$100,000
$25,000
$482,230
$372,850
$388,430
$557,900
$304,603
$4,892
$53,360
$2,222,586
-
$14,940
$8,300
$12,450
$83,000
$20,750
$400,251
$309,466
$322,397
$463,057
$252,820
$4,060
$44,289
$1,844,746
-
$502,843
$417,360
$5,483
$250,515
$3,472,595
$782,174
$8,532
$535
$1,000
$57,398
$160,566
$492
$211,516
$175
$98
$6,861
$737,387
$976,362
$8,496
$7,382
$235,188
$139,138
$225
$11,726
$993,312
$750,450
$8,500
$12,570
$451,005
$75,000
$25,000
-
$9,733
$824,449
$622,874
$7,055
$10,433
$374,334
$62,250
$20,750
-
OTHER COMMUNITY SERVICES
$160,804
$161,105
$163,721
$135,888
BLDG ACQUIS, CONST & IMPR
$50,000
$139,037
-
-
ENERGY IMPROVMENTS
-
$2,500
-
-
2XX.5200.0000
INTERFUND TRANSFERS
-
-
-
$2,000,000
2XX.6100.0000
$2,487,864
$5,629,936
$500,000
-
$25,687,864
$24,661,955
$21,791,286
$19,773,110
TOTAL EXPENDITURES
$181,589
2012-13
BUDGET
$642
$32,988
$679
$150
$5,400
$78,000
$823,557
$259,118
$384,674
$559,671
$334,231
$12,042
$17,774
$2,364,825
$198
$36,299
$271,270
$135,641
$24,905
$5,263
$3,727
$33,033
$414
$72
$25,000
$513,059
$279,303
$353,789
$551,890
$317,961
$13,880
$39,666
$2,036,882
$51,501
53
Fiscal Year 2013-14
2013-14 BUDGET - SPECIAL FUNDS
(PART 2 – NUTRITION SERVICES)
Hillsboro School District’s Nutrition Services department plays a supportive role in the
education environment by supplying nutritionally complete breakfast and lunch meals at a
reasonable cost to parents/guardians.
Nutrition Services’ Adopted budget is $8,809,320 for the 2013-14 school year, a decrease
of 3 percent from last year’s budget. Nutrition services is a federal and state-funded meal
program that provides breakfast, lunch, and various after-school snacks to the students of
the District. Nutrition Services provides meals to 4 high schools, 4 middle schools, 25
elementary schools, 2 alternative schools, and 7 Head Start programs.
The department is self-supporting and receives no funds from the District’s general
operating account. Nutrition Services pays wages and benefits for 125 employees. This
includes warehouse, office, and District maintenance staff. Salary and benefits average
40 percent of the department’s budget.
Food, paper, and chemical supplies average 38 percent of Nutrition Services’ budget. The
department funds provide replacement and repair of kitchen equipment.
Nutrition Services operates a food warehouse and food distribution program that transports
government commodities and food supplies to all schools. The department maintains and
operates four transport trucks and two vehicles.
The percentage of free-and-reduced-price-eligible students totals 50.26 percent or 9,844
students with 17 sites having over 50 percent of students eligible.
Average Daily Participation (ADP) equates to 55.78 percent of District student enrollment.
A la carte and snack vending is provided in all secondary schools.
54
Fiscal Year 2013-14
The chart below shows the year-to-date meal participation at District schools.
Month
Elementary School
Middle School
High School
District
September
55.920%
53.870%
46.794%
52.195%
October
59.787%
58.379%
49.386%
55.850%
November
60.400%
57.811%
48.385%
55.532%
December
60.695%
56.730%
48.052%
55.159%
January
59.691%
55.607%
48.179%
54.492%
February
60.261%
57.342%
48.497%
55.366%
March
60.809%
58 .278%
48.255%
55.781%
In-district catering provided by Liberty High School’s catering staff provides a service to our
District.
MySchoolbucks.com, an internet payment system for school meals, is offered districtwide,
allowing parents to view student account activity and to make credit card payments on the
website.
55
Fiscal Year 2013-14
2013-14 NUTRITION SERVICES ADOPTED REVENUES
ACCOUNT
500.0000.1512
DESCRIPTION
INTEREST ON LGIP
2010-11
ACTUAL
$1,549
2011-12
ACTUAL
-
2012-13
BUDGET
$4,000
2013-14
ADOPTED
-
500.0000.1612
LUNCH SALES
$1,444,566
$1,380,374
$1,753,415
$1,380,375
500.0000.1620
NONREIMB PROGRAM SALES
$174,605
$170,113
$177,591
$170,113
500.0000.1630
SPECIAL FUNCTIONS
$133,375
$170,129
$155,000
$170,129
500.0000.1750
VENDING MACHINE
$68,631
$71,182
$70,000
$71,182
500.0000.1960
PRIOR YEAR RECOVERY
-
$0
-
$0
500.0000.1990
$21,521
$17,613
$12,133
$17,613
500.0000.3102
SCHOOL SUPPT/LUNCH MATCH
$83,799
$84,217
$84,217
$84,217
500.0000.4500
RESTR FROM FED THRU STATE
$878,202
-
-
-
500.0000.4505
SCHOOL NUTRITION
$4,853,709
$5,054,599
$4,954,382
$5,054,599
500.0000.4910
USDA COMMODITIES
$546,134
$510,661
$369,147
$510,661
500.0000.5400
-
$1,350,431
$1,320,578
$1,350,432
$8,206,091
$8,809,319
$8,900,463
$8,809,320
TOTAL REVENUE
56
Fiscal Year 2013-14
2013-14 NUTRITION SERVICES EXPENDITURES BY OBJECT
ACCOUNT
DESCRIPTION
500.0000.0112
500.0000.0113
2010-11
ACTUAL
2011-12
ACTUAL
2012-13
BUDGET
2013-14
ADOPTED
$1,534,038
$1,790,553
$1,911,970
$1,840,553
REG ADMIN SALARIES
$98,576
$98,962
$98,650
$98,962
500.0000.0114
$53,456
$53,666
$53,495
$53,666
500.0000.0122
$75,671
$87,921
$82,000
$87,921
500.0000.0131
EXTENDED CONTRACT
$35
-
-
-
500.0000.0139
OVERTIME SALARIES
$1,402
$4,191
$1,500
$4,191
500.0000.0140
OTHER TIME
$70,470
$84,397
$71,000
$84,397
500.0000.0211
PERS EMPLOYER CONTRIBUTN
$67,177
$147,955
$56,900
$174,587
500.0000.0213
$136,671
$119,080
$145,000
$119,080
500.0000.0216
$26,424
$93,453
$39,600
$93,453
500.0000.0220
$155,881
$159,165
$155,000
$159,165
500.0000.0231
$60,342
$63,992
$45,000
$63,992
500.0000.0232
UNEMPLOYMENT COMPENSATION
$2,013
$2,070
$2,600
$2,070
500.0000.0241
$5,537
$5,894
$5,900
$5,894
500.0000.0242
MEDICAL INSURANCE
$439,010
$626,762
$520,000
$626,762
500.0000.0243
LIFE INSURANCE
$3,354
$3,386
$3,400
$3,386
500.0000.0244
EMPLOYEE ASSISTANCE
$1,209
$801
$1,000
$801
500.0000.0246
DENTAL INSURANCE
$76,107
$1,454
$90,500
$1,454
500.0000.0248
VISION INSURANCE
$10,810
$195
$13,000
$195
500.0000.0251
ADMIN FLEX BENEFIT
$24,360
$24,360
$24,360
$24,360
500.0000.0318
PROF IMPRV/NON INSTRUCT
$1,644
$1,468
$2,200
$1,468
500.0000.0322
$11,459
$29,245
$15,000
$29,245
500.0000.0323
$25,103
$26,958
$25,600
$26,958
500.0000.0324
RENTAL EXPENSE
$709
$709
$1,000
$709
-$303,218
$2,534
$235,000
$2,534
-
-
$135,000
-
500.0000.0325
ELECTRICITY
500.0000.0326
HEATING FUEL
500.0000.0340
TRAVEL
$4,388
$6,320
$3,000
$6,320
500.0000.0351
TELEPHONE
$3,258
$1,781
$2,500
$1,781
500.0000.0353
POSTAGE
$4,691
-$6,485
$5,000
-$6,485
500.0000.0354
ADVERTISING
-
$359
-
$359
500.0000.0355
PRINTING & BINDING
$938
$1,419
$1,000
$1,419
500.0000.0390
$25,000
$26,355
$15,000
$26,355
500.0000.0392
BANK SERVICE FEES
$60
$70
-
$70
500.0000.0410
-$2,994
-$13,037
$68,000
-$13,037
500.0000.0414
PAPER SUPPLIES
$51,238
$59,686
$45,000
$59,686
500.0000.0415
USDA COMMODITIES
$546,134
$510,661
$369,147
$510,661
500.0000.0418
TRANSPORTATION FUEL
$6,106
$8,920
$7,500
$8,920
57
Fiscal Year 2013-14
ACCOUNT
DESCRIPTION
500.0000.0450
FOOD
500.0000.0460
500.0000.0461
500.0000.0470
2010-11
ACTUAL
2011-12
ACTUAL
2012-13
BUDGET
2013-14
ADOPTED
$3,153,605
$3,155,943
$3,256,625
$3,155,943
$8,585
$5,378
$6,600
$5,378
<$5000 EQUIPMENT
$11,060
$28,715
$10,000
$28,715
COMPUTER SOFTWARE
$24,835
$15,352
$8,000
$15,352
500.0000.0480
COMPUTER HARDWARE
$7,144
$2,693
$800
$2,693
500.0000.0481
-
-
$5,000
-
$26,911
$32,120
$40,000
$32,120
-
$54,324
-
$54,324
$844
$56,297
$1,200
$56,297
$405,613
-
-
-
$1,350,435
$1,433,277
$1,321,416
$1,356,646
$8,206,091
$8,809,319
$8,900,463
$8,809,320
500.0000.0540
DEPRECIABLE EQUIPMENT
500.0000.0542
REPLACEMENT EQUIPMENT
500.0000.0640
DUES & FEES
500.0000.0690
INDIRECT COSTS/CUSTODIAL
500.0000.0820
TOTAL EXPENDITURES
58
Debt Service
Fiscal Year 2013-14
Debt Service Fund
2013-14
DEBT SERVICE FUND
The Debt Service Fund is designated for repayment of long- or short-term debt from the
sale of bonds used to finance capital construction.
The primary revenue source is property taxes that fall outside the limits set for operation.
The tax levy for debt service is determined by dividing the bonded debt by the assessed
value of the District.
The voters passed a construction levy in November 2006.
The District also collects tax revenues for past bond issues. The total outstanding debt for
2013-14 is $201,521,712 in bonded debt, and $97,200,000 for PERS Pension Bonds. The
debt limit for Hillsboro School District is based on an assessed value of $1.50 billion. The
debt ratio as of June 30, 2012, was 21.15 percent.
59
Fiscal Year 2013-14
Debt Service Fund
2013-14 Budget General Obligation Bonds
PRINCIPAL
OUTSTANDING
7/1/2013
2013-14
INTEREST
PAYMENTS
PURPOSE
ISSUE DATE
ISSUE AMOUNT
COUPON RATES
FINAL PAYMENT DATE
Century Refinance
March 1998
$22,795,000
4.0 to 5.0%
November 2014
$5,700,000
$2,780,000
$215,500
PURPOSE
ISSUE DATE
ISSUE AMOUNT
COUPON RATES
FINAL PAYMENT DATE
Refunding 1999 & 2001
May 2005
$78,055,000
3.0 to 5.25%
June 2018
$52,405,000
$9,160,000
$2,746,263
PURPOSE
ISSUE DATE
ISSUE AMOUNT
COUPON RATES
FINAL PAYMENT DATE
Pension Bond Pool
June 2005
$102,850,000
4.052 to 4.759%
June 2028
$97,200,000
$2,300,000
$4,584,417
PURPOSE
ISSUE DATE
PAR AMOUNT
COUPON RATES
FINAL PAYMENT DATE
MS, Elems & Projects
December 2006 (A/B)
$156,955,000
4.00 to 5.00%
June 2026
$44,626,712
$7,270,000
$1,459,538
PURPOSE
ISSUE DATE
PAR AMOUNT
COUPON RATES
FINAL PAYMENT DATE
GO Refunding Bonds1
November 2012
$98,950,000
1.50 – 5.00%
June 2026
$98,790,000
$385,000
$3,955,088
$298,721,712
$21,895,000
$12,960,806
TOTAL
1
2013-14
PRINCIPAL
PAYMENTS
Advance refund GO Bonds, Series 2006A
60
Fiscal Year 2013-14
Debt Service Fund
2013-14 BUDGET REVENUE
DEBT SERVICE
ACCOUNT
DESCRIPTION
300.0000.1111
300.0000.1112
300.0000.1190
300.0000.1512
300.0000.5400
329.0000.1112
329.0000.1114
329.0000.1190
329.0000.1512
CURRENT YEAR PROPERTY TAX
PENALTIES & INTER ON TAX
INTEREST ON LGIP
PAYMENTS IN LIEU OF TAX
PENALTIES & INTER ON TAX
INTEREST ON LGIP
329.0000.5400
390.0000.1511
390.0000.1970
390.0000.5400
SERVICES PROVIDE OTHER FUND
TOTAL REVENUE
2010-11
ACTUAL
2011-12
ACTUAL
2012-13
BUDGET
2013-14
ADOPTED
$27,081,573
$601,646
$10,553
$56,740
$2,816,455
$16,185
$8
$2,266
$27,027,202
$331,664
$10,022
$55,583
$2,859,255
$4,346
$848
$2,261
$27,506,351
$350,000
$10,000
$50,000
$2,900,000
-
$27,639,388
$250,000
$10,000
$70,000
$2,995,000
-
$834,848
$2
$5,850,804
$3,434
$447,638
$3,755
$6,179,517
-
$6,530,694
-
$6,884,417
-
$37,274,514
$36,922,091
$37,347,045
$37,848,805
2013-14 BUDGET EXPENDITURES
DEBT SERVICE
ACCOUNT
300.0000.0610
300.0000.0621
300.0000.0820
329.0000.0610
329.0000.0390
329.0000.0621
329.0000.0820
390.0000.0610
390.0000.0620
GRAND
TOTAL
DESCRIPTION
INTEREST
INTEREST
INTEREST
2010-11
ACTUAL
2011-12
ACTUAL
2012-13
BUDGET
2013-14
ADOPTED
$16,110,000
$11,597,713
$2,859,255
$395,000
$400
$10,270
$447,638
$1,080,000
$4,774,238
$16,535,000
$10,844,988
$3,358,030
$800
$1,455,000
$4,728,273
$17,815,000
$10,078,851
$2,922,500
$1,865,000
$4,665,694
$19,595,000
$8,376,388
$2,993,000
$2,300,000
$4,584,417
$37,274,514
$36,922,091
$37,347,045
$37,848,805
61
Capital Construction
Fiscal Year 2013-14
Capital Construction Fund
2013-14 BUDGET
CAPITAL CONSTRUCTION FUND
The Capital Construction Fund consists of the 2001 and 2006 bond issues. According to
data from Portland State University Center for Population Research, the enrollment in
Hillsboro School District will increase substantially by over by 2,400 students during the
next 12 years. In November 2006, the voters approved a capital construction bond that
would fund projects to:

Accommodate rapid growth in enrollment by the construction of four new elementary
schools and one new middle school. Three elementary schools (Free Orchards, Lincoln
Street, and Quatama) opened in August 2008. The fourth elementary school,
Rosedale, and the new middle school, South Meadows, opened in August 2009.

Add additional classroom space in existing schools. Remodels and expansion of
Brown, Evergreen, and Poynter Middle Schools are complete.

Renovate and upgrade safety, security, seismic, and utility systems. A list of current
projects is included in the adopted budget.

Expand the technology infrastructure for classroom instruction and school management.
Current projects include VoIP phone systems and smart board technology at existing
and new schools.

Purchase parcels of land for elementary school construction. Properties were
purchased for Quatama and Rosedale. A 40-acre parcel was purchased in 2012-13,
and another 10-acre parcel is scheduled for purchase in 2013-14 for the South Hillsboro
Urban Growth Boundary Expansion area.
The bond included 52 individual projects ranging in cost from $200,000 to $36,000,000.
After the completion of all the projects listed in the 2006 bond issue, the remaining interest
was used for numerous construction projects around the District including, but not limited
to, ADA upgrades, security improvements, and maintenance work districtwide.
62
Fiscal Year 2013-14
2013-14 RESOURCES – CONSTRUCTION FUND BY OBJECT
ACCOUNT
DESCRIPTION
2010-11
ACTUAL
2011-12
ACTUAL
2012-13
BUDGET
2013-14
ADOPTED
4XX.0000.151X
$167,099
$14,698
$50,000
$15,000
4XX.0000.2199
OTHER INTERMED SOURCES
$110,276
-
-
-
4XX.0000.2200
RESTRICTED REVENUE
$8,747
$28,856
$25,000
$30,000
4XX.0000.4999
FEDERAL HRSA GRANT
-
-
$500,000
-
4XX.0000.5340
LAND SALE REVENUE
$1,799,437
-
-
-
4XX.0000.5400
$23,710,497
$19,927,821
$8,945,000
$8,500,000
$25,796,056
$19,971,375
$9,520,000
$8,545,000
TOTAL RESOURCES
2013-14 CONSTRUCTION FUND EXPENDITURES BY OBJECT
ACCOUNT
DESCRIPTION
4XX.0000.0112
4XX.0000.0113
REG ADMIN SALARIES
4XX.0000.0122
2010-11
ACTUAL
2011-12
ACTUAL
2012-13
BUDGET
2013-14
ADOPTED
$46,025
$46,206
$60,000
$50,000
$209,513
$164,390
$250,000
$175,000
$2,902
$3,569
-
$3,600
4XX.0000.0200
EMPLOYEE BENEFITS
$11,917
-
-
$94,696
4XX.0000.0211
PERS EMPLOYER CONTRIBUTION
$12,222
$29,466
-
-
4XX.0000.0213
$19,812
$13,794
-
-
4XX.0000.0216
$3,021
-
-
-
$18,557
$15,341
-
-
4XX.0000.0220
4XX.0000.0231
$1,283
$1,123
-
-
4XX.0000.0232
UNEMPLOYMENT COMPENSATION
$225
$203
-
-
4XX.0000.0241
$816
$676
-
-
$10,598
$12,278
-
-
4XX.0000.0242
MEDICAL INSURANCE
4XX.0000.0243
LIFE INSURANCE
$318
$246
-
-
4XX.0000.0245
TRAVEL ALLOWANCE
$3,274
$24
-
-
4XX.0000.0246
DENTAL INSURANCE
$1,554
$2,700
-
-
4XX.0000.0248
VISION INSURANCE
$254
$261
-
-
$24,205
$43
-
-
$15,194
$18,540
$500,000
-
$2,665
$11,500
-
-
4XX.0000.0251
ADMIN FLEX BENEFIT
4XX.0000.0322
4XX.0000.0324
RENTAL EXPENSE
63
Fiscal Year 2013-14
ACCOUNT
DESCRIPTION
4XX.0000.0351
TELEPHONE
4XX.0000.0354
ADVERTISING
4XX.0000.0355
PRINTING & BINDING
4XX.0000.0383
ARCHITECT/ENGINEER SERVCS
2010-11
ACTUAL
2011-12
ACTUAL
2012-13
BUDGET
2013-14
ADOPTED
$23,678
$480
-
-
-
$273
-
-
$335
$279
-
-
$201,716
$190,038
$50,000
$10,000
4XX.0000.0390
$873,390
$1,052,763
$100,000
$11,704
4XX.0000.0410
$236,554
$41,303
-
-
4XX.0000.0460
$129,507
$31,023
-
-
4XX.0000.0461
<$5000 EQUIPMENT
$231,314
$69,732
-
-
4XX.0000.0470
COMPUTER SOFTWARE
$12,514
-
-
-
4XX.0000.0480
COMPUTER HARDWARE
4XX.0000.0481
4XX.0000.0510
LAND ACQUISITION
4XX.0000.0520
BUILDINGS ACQUISITION
$9,048
-
-
$1,500,000
$271,439
-
-
-
-
$4,250,000
-
$2,400,000
$2,736,881
$193,599
-
-
4XX.0000.0530
IMPROV OTHER THAN BLDGS
$374,964
-
-
-
4XX.0000.0540
CAPITAL EQUIPMENT
$378,037
$345,717
-
-
4XX.0000.0550
CAPITAL TECHNOLOGY
-
-
-
-
4XX.0000.0640
DUES & FEES
-
$2,332
-
-
4XX.0000.0651
LIABILITY INSURANCE
-
-
-
-
4XX.0000.0670
TAXES & LICENSES
$4,503
$7,121
-
-
4XX.0000.0790
TRANSFERS
-
-
$3,500,000
-
4XX.0000.0820
$19,927,821
$13,463,581
$5,060,000
$4,300,000
$25,796,056
$19,971,375
$9,520,000
$8,545,000
TOTAL EXPENDITURES
64
Internal Service
Fiscal Year 2013-14
Internal Service Fund
2013-14 BUDGET
INTERNAL SERVICE FUND
The Public Employee Retirement System (PERS) Reserve Fund was established during
the 2005-06 school year to offset anticipated increases in the employer contribution rate
beginning in July 2007. Contributions of $750,000 were made in 2005-06 and 2006-07,
and a contribution of $3,000,000 was made in 2010-11, creating a fund balance of
$4,500,000. The District was able to meet the PERS employer contribution rate increases
in 2007 without having to tap these resources.
As a result of the global financial crisis beginning in the fall of 2008, the 2008 System
Valuation report for the PERS system showed a loss of 27 percent of fund value. In order
to make up for this loss, PERS employer contribution rates increased beginning in July
2011 by approximately 7.5 percent for the biennium. This means an increase in PERS
employer contributions of $7-8 million per year for Hillsboro School District. The 2013-14
Adopted Budget preserves the $1.5 million of the PERS Reserve Fund.
2013-14 INTERNAL SERVICE FUND RESOURCES AND EXPENDITURES
ACCOUNT
DESCRIPTION
2010-11
ACTUAL
2011-12
ACTUAL
2012-13
BUDGET
2013-14
ADOPTED
RESOURCES
-
-
-
-
INTERFUND TRANSFER
$3,000,000
-
-
-
$1,500,000
$4,500,000
$3,000,000
$1,500,000
$4,500,000
$4,500,000
$3,000,000
$1,500,000
-
$1,500,000
$1,500,000
-
XXX.0000.1990
XXX.0000.5200
XXX.0000.5400
TOTAL RESOURCES
EXPENDITURES
XXX.0000.0790
XXX.0000.0820
TRANSFER TO GENERAL FUND
PERS RESERVE
TOTAL EXPENDITURES
$4,500,000
$3,000,000
$1,500,000
$1,500,000
$4,500,000
$4,500,000
$3,000,000
$1,500,000
65
Trust and Agency
Fiscal Year 2013-14
Trust and Agency
2013-14 BUDGET
TRUST AND AGENCY
An Early Retirement Incentive program was offered to all employee groups in the spring of
2011 and 2012 in an effort to reduce costs. Retirement stipends were based on employee
group as follows:

Eligible licensed employees received a stipend of $750 per month for 24 months.
The final stipend payments for licensed employees will be made in August 2013.
Eligible licensed employees received a stipend of $600 per month for 24 months in
the spring of 2012, with the final payment to be made in August 2014.

Eligible administrative and supervisor-specialist-technical employees received a
stipend of $700 per month for 24 months. The final stipend payments for
administrative employees will be made in August 2013.

Eligible classified employees received a stipend of $450 per month for 24 months.
The final stipend payments for classified employees will be made in August 2013.
2013-14 TRUST AND AGENCY RESOURCES AND EXPENDITURES
ACCOUNT
RESOURCES
785.0000.1990
785.0000.5400
DESCRIPTION
TOTAL RESOURCES
EXPENDITURES
785.0000.0116
785.0000.0200
785.0000.0211
785.0000.0213
785.0000.0220
785.0000.0231
785.0000.0232
785.0000.0242
785.0000.0246
785.0000.0790
785.0000.0820
EARLY RETIREMENT STIPENDS
EMPLOYEE BENEFITS
PERS EMPLOYER CONTRIBUTION
WORKERS COMP
UNEMPLOYMENT COMP
MEDICAL INSURANCE
DENTAL INSURANCE
TRANSFERS
TOTAL EXPENDITURES
2010-11
ACTUAL
2011-12
ACTUAL
2012-13
BUDGET
2013-14
ADOPTED
$950,104
$165,153
$750,000
$50,000
$155,000
-
$1,039,644
$165,153
$800,000
$155,000
$76,475
-$556
$48
$63
$4,952
$97
$36
$3,838
$700,000
$165,151
$165,153
-
$763,000
$35,000
$1,000
$1,000
-
$155,000
-
$1,039,644
$165,153
$800,000
$155,000
66
Budget Summary
Fiscal Year 2013-14
Budget Summary
BUDGET SUMMARY
100
GENERAL FUND
SPECIAL REVENUE FUNDS
141
OREGON FIRST ROBOTICS
144
OEA CHOICE TRUST
145
SBHS CONSTRUCTION GRANT
146
ENHANCEMENT IDEA
147
QUALITY IMPROVEMENT
149
FG/TT SCHOOL DATA WAREHOUSE
152
161
164
167
168
169
170
171
172
173
174
175
180
192
196
198
199
202
203
205
208
212
213
215
218
221
222
SQUIRE SCHOLARSHIP FUND
CHESS FOR SUCCESS
ASPIRE
KAISER WELLNESS PROGRAM
EXTENDED ASSESSMENT
MEDICAID ADMINISTRATION CLAIMING
CONSTRUCTION EXCISE TAX
EBISS
REGIONAL DATA WAREHOUSE SUPPORT
MENTOR GRANT
SMALL LEARNING CENTERS
HELPING EMPOWER YOUTH (HEY!) TOGETHER
CENTER ON TEACHING AND LEARNING
STUDENT BODY FUNDS
SYSTEMS PERFORMANCE REVIEW
OREGON DEPARTMENT OF HUMAN SERVICES
REGIONAL AUTISM SERVICES
HILLSBORO SCHOOLS FOUNDATION
TITLE I SUMMER MIGRANT
TITLE VII
TITLE IA/IMPROVING AMERICA'S SCHOOLS ACT (IASA)
TITLE IC (MIGRANT)
TITLE IC PRESCHOOL-MIGRANT
FOCUS GRANTS
TITLE III
TITLE IIA IMPROVE TEACHER QUALITY
TITLE I/PERKINS VOCATIONAL TECHNOLOGY
$175,744,885
$0
$25,000
$0
$12,731
$15,000
$0
$0
$7,680
$5,000
$0
$9,000
$100,000
$2,000,000
$0
$0
$420,000
$22,000
$125,000
$133,000
$3,975,001
$9,157
$133,000
$430,000
$80,000
$299,169
$17,000
$3,128,047
$578,824
$37,278
$45,400
$375,351
$539,872
$150,337
67
Fiscal Year 2013-14
226
231
242
245
246
255
270
275
276
283
284
286
299
500
MY FUTURE MY CHOICE
IDEA (PL 101-476)
MCKINNEY VENTO
CCD/TEEN MOM GRANT
WORK SYSTEMS SUMMER PROGRAM
SEISMIC GRANT
NIKE, INC.
DONATIONS FUND
SCHOOL CAPITAL CONSTRUCTION
SYNOPSYS
WASHINGTON COUNTY-FAMILY RESOURCE CENTER
INTEL FOUNDATION GRANTS
TRANSPORTATION EQUIPMENT FUND
NUTRITION SERVICES FUND
Total Special Revenue Funds
Budget Summary
$62,020
$2,945,375
$18,000
$70,000
$471,000
$500,000
$0
$1,822,154
$241,328
$25,000
$75,386
$70,000
$800,000
$8,809,320
$28,582,430
DEBT SERVICE FUNDS
300
HSD 1 DEBT SERVICE FUNDS
Total Debt Service Funds
$37,848,805
$37,848,805
CAPITAL PROJECTS FUNDS
4XX
CONSTRUCTION FUND-2006
Total Capital Projects Funds
$8,545,000
$8,545,000
INTERNAL SERVICE FUNDS
*
PERS RESERVE FUND
Total Internal Service Funds
*Reclassified per 2010-11 GAAP
$1,500,000
$1,500,000
TRUST AND AGENCY FUND
785
EARLY RETIREMENT FUND
Total Trust and Agency Funds
TOTAL BUDGET ALL FUNDS
$155,000
$155,000
$252,376,120
68
Resolutions, Notices,
Budget Meeting Minutes
Suggested Budget Approval
2013-14
Recommended motion to approve the 2013-14 budget:
I move that the Hillsboro School District 1J budget for 2013-14 in the aggregate amount
of $248,376,120 (total of all funds) be approved as proposed, and that the permanent
tax rate of $4.9749 per $1,000 of assessed value be assessed in support of the General
Fund. This permanent tax rate is expected to raise $54,580,571.
I further move that tax levies totaling $29,021,357 be approved for the debt service fund
for the purpose of the retirement of bonded debt owed by the District
69
HILLSBORO SCHOOL DISTRICT 1J
June 11, 2013
ADOPT RESOLUTIONS TO
ADOPT 2013-14 BUDGET,
APPROPRIATE 2013-14 BUDGET, AND
IMPOSE 2013-14 TAXES AND CATEGORIZE THE LEVY
SITUATION
The 2013-14 Proposed Budget was presented and approved at the May 9, 2013,
budget meeting. The legal notices have been published, and the Budget Hearing is to
be held on June 11, 2013.
It should be noted that these budget adoption resolutions differ from the budget totals in
the Proposed Budget document because of the inclusion of $2,000,000 in additional
revenue added to the General Fund as a Transfer from the Construction Excise Tax
fund. These additional funds increased the General Fund Revenue Appropriation by
increasing the 2013-14 Transfers revenue line item. These funds also increased the
General Fund Expenditure Appropriation by increasing Licensed Salaries in the
Instruction Services function.
After the hearing is closed, and if the budget is not amended, three resolutions are
required. The first one establishes the Adopted Budget. The second one authorizes
the expenditure of funds starting in July by making appropriations. The third one
authorizes the tax levy and categorizes the levy into categories designated in the
Oregon Constitution.
RECOMMENDATION
The Superintendent recommends the Board of Directors adopt the Resolutions to Adopt
the 2013-14 Budget, Appropriate the 2013-14 Budget, and Impose 2013-14 Taxes and
Categorize the Levy as shown.
70
RESOLUTION TO ADOPT 2013-14 BUDGET,
APPROPRIATE 2013-14 BUDGET, AND
IMPOSE 2013-14 TAXES AND CATEGORIZE THE LEVY
ADOPTING THE BUDGET
BE IT RESOLVED that the Board of Directors of the Hillsboro School District 1J hereby
adopts the budget for fiscal year 2013-14 in the total of $252,376,120 now on file at the
District Administration Center, Hillsboro, Oregon.
71
RESOLUTION TO MAKE BUDGET
APPROPRIATIONS FOR 2013-14
BE IT RESOLVED that the amounts for the fiscal year beginning July 1, 2013, for the
purposes shown below, are hereby appropriated:
General Fund
1000 Instruction
2000 Support Services
3000 Enterprise Services
5110 Debt Service
5200 Transfers
6000 Contingency
Total Fund appropriation
99,490,828
67,085,085
369,042
532,800
0
1,500,000
168,977,755
Special Revenue Fund
1000 Instruction
3000 Enterprise Services
5200 Transfers
4000 Facilities/Construct
11,163,319
6,390,903
7,671,562
2,000,000
0
27,225,784
Debt Service Fund
5000 Debt Service
34,855,805
34,855,805
Capital Projects Fund
4000 Facilities/Construct
5000 Transfers
6000 Contingency
4,245,000
0
0
4,245,000
Trust & Agency Fund
155,000
155,000
Internal Services Fund
5000 Transfers
0
0
Total Appropriations
Total Unappropriated
Total Adopted Budget
235,459,344
16,916,776
252,376,120
72
RESOLUTION TO IMPOSE AND CATEGORIZE
AD VALOREM TAXES FOR 2013-14
IMPOSING THE TAX
BE IT RESOLVED that the Board of Directors of the Hillsboro School District 1J hereby
imposes the taxes provided for in the Adopted Budget at the rate of $4.9749 per $1,000
of assessed value for operations and in the amount of $29,021,357 for bonds; that
these taxes are hereby imposed and categorized for tax year 2013-14 upon the
assessed value of all taxable property within the District as follows:
CATEGORIZING THE TAX
Education Limitation
General Fund $4.9749 per $1,000
Excluded from Limitation
Debt Service Fund
$29,021,357
The above resolution statements were approved and declared adopted on this 11th day
of June 2013.
_______________________________________________
Janeen Sollman, Board Chair
73
74
75
76
77
HILLSBORO SCHOOL DISTRICT 1J BUDGET COMMITTEE—MINUTES
May 9, 2013
District Administration Center, 3083 NE 49th Place, Hillsboro, Oregon
Budget Committee Present:
Helen Noonan-Harnsberger, Chair
Monte Akers
Adriana Cañas
Nina Carlson
Wayne Clift
Tim Farrell
Rebecca Lantz
Glenn Miller
Carolyn Ortman
Jared Roth
Jennifer Rychlik
Janeen Sollman
Kim Strelchun
Bob Tomlinson
Staff Present:
Mike Scott, Superintendent
Debbie Ashley, Assistant Superintendent
Steve Larson, Assistant Superintendent
Adam Stewart, Chief Financial Officer
Beth Graser, Communications Director
Travis Reiman, Executive Director, School Performance
Matt Smith, Executive Director, School Performance
Michelle Morrison, Business Manager
Marva Wiebe, Assistant to the Board
Others Present:
Maureen Barnhard, HEA
Tami Miller
Kathy Newman
Kathy Fuller, Hillsboro Tribune
Wendy Owen, The Oregonian
Board Chair Janeen Sollman called the meeting of the Budget Committee to order at 7:00 p.m. and led
the flag salute. Board Chair Sollman called for a motion to approve the agenda. Carolyn Ortman moved
to approve the agenda as printed. Kim Strelchun seconded the motion. The motion carried by a vote of
14-0.
Chief Financial Officer Adam Stewart explained that the budget development process consists of four
steps: 1) administration prepares the proposed budget and presents it to the Budget Committee; 2) the
Budget Committee sets the level of spending for the District and the maximum tax rate for any fund
imposing a property tax levy; 3) the Board adopts the budget in total for all funds, makes appropriations
by fund and function, and imposes and categorizes the taxes; 4) public input is gathered from all
stakeholders. He noted that the District has chosen for the last few years to include stakeholder input
from the beginning, and to make a strong effort to inform the public about the budget throughout the
process. Chief Financial Officer Stewart shared samples of the motion the Budget Committee would make
when it was ready, and the resolutions the Board will adopt in June.
Ms. Sollman explained that, per Policy DBEA, the Budget Committee annually needs to elect a chair.
She called for nominations. Ms. Strelchun nominated Rebecca Lantz for chair. Hearing no further
nominations, Ms. Sollman closed nominations and called for the vote. The vote was 14-0 in favor of Ms.
Lantz. Ms. Lantz took over as chair of the meeting and asked Superintendent Scott to read the Budget
Message.
Superintendent Scott read the following Budget Message into the record.
Dear Hillsboro School District Budget Committee Members and Patrons:
In accordance with ORS 294.391, I am submitting to you the Hillsboro School District IJ proposed
2013-14 budget.
As I write this year’s budget message, I am acutely aware of the “budget fatigue” felt by our staff and
community. We have been in reduction mode for five years now, over the course of which we have
reduced General Fund expenditures by $61.3 million.
This process, which began in the 2008-09 school year at the start of the recession, was upsetting but
understandable as we watched the local, state, and national economies slow down and stay down for
78
Budget Committee Minutes – May 9, 2013
Page 2
several years. Most people were hopeful that we were facing a short-term problem and that an
economic rebound would put us back on track. Unfortunately, that scenario did not bear itself out.
As we headed into the fall of 2012, however, there was renewed optimism that we were finally
achieving the recovery that would allow us to stabilize and rebuild. Then came the announcement
from the Public Employees Retirement System (PERS) Board that they would be raising employer
rates by 7.2 percent as of July 1, 2013, to get on a path of covering the system’s unfunded actuarial
liability.
Hillsboro School District currently has a PERS employer rate of 19 percent. Our rate is lower than
some districts and much higher than others. The basis for rate variation among districts has a few
different factors, but perhaps the most important is when (and if) districts chose to bond their PERS
liability back in the early- to mid-2000s when the State of Oregon offered that as an option. Districts
that bonded in 2002 or 2003 had several years of strong market returns that allowed them to “buy
down” their liability; districts that bonded later—like Hillsboro, which bonded in 2005—had fewer
years of good returns. There was no fault in the decision of when to bond—no one could have
predicted at the time how the market would perform over the ensuing years—and Hillsboro is in a
better spot now than it would have been had we not bonded in 2005, but the fact remains that our
rate is relatively high.
Because we have a payroll of approximately $100 million, each 1 percent of PERS employer rate
equates to approximately $1 million. So with our current rate of 19 percent and the July 1, 2013, rate
increase of 7.2 percent, our new employer rate of 26.2 percent means Hillsboro will face PERS costs
of approximately $25 million in the 2013-14 school year out of the general fund.
Our General Fund budget for the 2012-13 school year is $170 million. With PERS increases of $7
million and typical increases to the cost of doing business estimated at 4-5 percent, or approximately
$8.5 million, we would need a General Fund budget of approximately $185.5 million for 2013-14 just
to stay flat. To get that amount, we would need a 2013-2015 K-12 funding allocation of $7.2 billion
from the Legislature.
As preparations for the 2013 Legislative Session began in the late fall of 2012, it soon became
apparent that a funding allocation at that level was not on anyone’s radar. Governor Kitzhaber
released his proposed budget in early December, which called for a K-12 allocation of $6.15 billion—
a level that would have meant 2013-14 reductions of $18.5 million for Hillsboro. His proposed budget
also called for PERS reforms of $253 million, which would have lowered the anticipated 7.2 percent
increase to approximately 3 percent—a step in the right direction, but still nowhere near enough relief
for our district.
In early 2013 as the Legislative Session got under way, the Co-Chairs of the Joint Ways and Means
Committee released their proposed budget, which called for a K-12 funding allocation of $6.55 billion
and PERS reforms of $200 million. The increased funding allocation would decrease Hillsboro’s
shortfall to approximately $11.8 million, and the PERS reforms would further decrease the shortfall to
approximately $8.18 million.
There was a counter-proposal to vastly increase the scope and savings from PERS reforms, but thus
far there doesn’t appear to be the political will necessary to take on those reforms.
At press time, Senate Bill 822—the one including PERS reforms of $200 million—had passed the
Senate and the House. Despite predictions that the reforms outlined in that bill will get challenged in
court, the PERS Board has assured the Legislature that it has enough money in reserves to cover the
$200 million for school districts. So that piece of the budget appears somewhat secure at this point.
The $6.55 billion in funding has not yet been solidified. A $275 million tax package did not pass when
it was debated on April 24, so there is still some question about how the $6.55 billion number will be
reached. Word from Salem, though, is that there is still optimism the $6.55 billion level can be
achieved, and many of us are still advocating for an even higher allocation.
79
Page 3
I talked earlier about the variation in PERS employer rates between school districts. Other factors
play into whether or not the $6.55 billion proposed funding allocation and $200 million in PERS
reforms put them in a place where they are “whole” or even recovering in the 2013-2015 biennium.
Those factors are:

Reserves. Different districts have different levels of reserves available to address funding
shortfalls. Hillsboro has budgeted $5 million in discretionary reserves to help balance our budget
each of the past three years. As we use up these reserves, we require more revenue from other
sources to fill the gap.

Restoring Cut Days. One of the ways districts reduced their budgets over the past several years
has been to eliminate days from the school calendar. Adding back these days in future years
requires an increase in expenditures beyond the current year. The more days a district cuts, the
more expensive it is to add them back. Districts that did not cut days, or as many days as
Hillsboro (five days in the current school year), would not need as much money to add those days
back.

Contractual Obligations. Another way districts were able to reduce expenditures over the past
several years was to get concessions from the unions they bargain with. In Hillsboro’s case, our
licensed (teachers) union agreed to delay step movement for the 2012-13 school year. That
helped us balance the 2012-13 budget, but it means we owe them two steps as we move into the
2013-14 school year.

Other Sources of Revenue. The other variable in this equation is that some districts have other
sources of revenue, such as a local option tax that is excluded from “local revenue” in the State
School Fund equalization formula, to augment their General Fund budget. Hillsboro does not
currently have other sources of revenue available.
Though the final 2013-2015 budget has not yet been approved by the Legislature, Hillsboro has built
its Proposed 2013-14 Budget assuming the $6.55 billion funding level and $200 million in PERS
reforms. As mentioned above, these assumptions leave a gap between revenues and expenditures
of approximately $8.18 million. Because there is also great pressure on our departments that receive
a majority of their funding from federal grants—Special Education and Title programs—due to a
combination of reduced funding allocations and the Sequester, we need to move some of the staff
who had previously been paid for out of federal funds back into the General Fund. Those staff are
Care Coordinators and School-to-Work Coordinators. Adding those staff increases the 2013-14
budget gap to $8.576 million.
Below is an explanation of how we propose to address the shortfall:

Furlough Days. We propose five furlough days for all staff members.
bargained with our licensed employee union.

Increase Staffing Ratio. Last year, we staffed at approximately 30.5:1 based on enrollment
projections for 2012-13. Because we did not meet those enrollment projections, our current
staffing ratio is approximately 29.5:1. We will increase the staffing ratio to approximately 31:1 for
2013-14, which will mean a loss of 38 full-time-equivalent (FTE) licensed positions.

Reduce English Language Learner (ELL) Licensed Positions. Students identified as English
language learners receive an extra 0.5 weighting in the State School Fund formula. Because our
ELL population has remained flat, but our staff costs are increasing, we must reduce staff by 8
FTE in this area.

Reduce High School Librarians. Each high school currently has one licensed librarian. We
propose reducing those positions and retaining one librarian at the District level to manage our
Destiny Library Management System. High schools may choose to cover the gap in library
staffing with additional classified personnel. Savings equals 3 FTE.
These need to be
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
Increase Teaching Responsibilities for Athletic and Activity Directors. High school athletic and
activity directors currently have a portion of their time set aside as release to conduct their
additional duties. Each of these staff members will now be asked to teach one additional class
period. Savings equals 1.2 FTE.

School-Based Classified Reductions. Middle schools will each reduce one of their night
custodians for a savings of 4 FTE 12-month positions. Middle schools will also reduce a total of 1
FTE (total, not each) 10-month classified position between discretionary and ELL hours. High
schools will reduce a total of 1 FTE (total, not each) 10-month classified position in discretionary
hours.

Modification of Classified Substitute Rates. A modification to the current rates paid to classified
substitutes will save an estimated $90,000

Schools Reduction to Other Salaries. Elementary, middle, and high schools will reduce their
“other salaries,” which include money paid for substitutes, extended contracts, and stipends, by 5
percent.

Schools Reduction to Discretionary Budgets. Elementary, middle, and high schools will reduce
their discretionary budgets, which pay for things like printing, postage, technology, textbook
replacements, supplies, etc., by 5 percent.

District-Level (Department) Reductions. All non-school departments—Facilities, Office for School
Performance,
Technology,
Human
Resources,
Transportation,
Communications,
Superintendent’s Office, Student Services, and Business Office—will reduce their total budgets
by 5 percent. This includes supplies, purchased services, and personnel.
We are not recommending using any of our remaining $8 million in discretionary reserves ($6.5
million in bond interest left from the sale of our 2006 General Obligation bonds and $1.5 million in
PERS reserve funds) to help fill the budget gap. Instead, we are recommending that $1.5 million from
these reserves be used to infuse some needed technology into the District, that $2 million be
considered for high-needs facility maintenance issues, and the rest be retained for future needs.
If the K-12 allocation is less than $6.55 billion, we recommend further increasing the staffing ratio and
considering additional reductions to classified staff. If the K-12 allocation is more than $6.55 billion,
we recommend reducing the staffing ratio first, then depending on the amount of the additional
allocation, considering add-backs in other areas.
It is certainly our hope that the 2013-2015 biennium will be the last in which Hillsboro School District
will need to make reductions. Our students, staff, and community deserve a robust, comprehensive,
high-performing educational system, and we are working hard to ensure that is what they receive.
We continue to invite your participation in and support of our District and offer our sincerest thanks for
all you do to offer opportunities to our students and champion their achievement.
Please feel free to contact me with any questions or suggestions you may have.
Respectfully submitted,
Mike Scott
Superintendent
Superintendent Scott explained that the 2013-14 Proposed Budget was built without the use of reserves per
Board request; however, at the last Board work session, Monte Akers had voiced a concern about the use
of the Construction Excise Tax (CET) for replacement of artificial turf fields at a time when reduction of
classroom teachers was being considered. (This had been the directive of a previous Board.)
Subsequently, Carolyn Ortman made a suggestion to shift the high-priority maintenance projects to CET
funds, and transfer the bond reserves earmarked for the maintenance projects to the General Fund in order
to reduce the number of teachers laid off. Superintendent Scott further explained that CET collections have
increased dramatically over the past two months; it was estimated the fund could have $350,000 by the end
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Page 5
of the fiscal year and continue to grow by $100,000 per month after that. The District also hoped to recover
$1.7 million from the lawsuit over the Liberty High School sports fields, which would be used to reimburse
the CET fund. High-priority maintenance projects could be implemented as CET funds become available.
He therefore recommended that the Proposed Budget be revised to use $2 million in bond reserves toward
reducing class size. Ms. Ortman added that once the District completed replacement of the artificial turf
fields at Liberty, there would not be a need for another turf replacement until 2020; if the District used CET
funds for maintenance for five years, they could let the fund build back up for two years before the next turf
replacement. Ms. Sollman expressed her support for the recommendation. Committee members asked the
number of teaching positions that could be saved (approximately 22 FTE), and recommended holding off on
use of PERS reserves until the legality of PERS reforms is determined.
Executive Director Travis Reiman shared information on the proposed English language learner (ELL)
staffing reductions. He explained that the District receives additional state funding for ELL-identified
students, and that ELL staffing was based on a projection of 2,700 ELL students. The District currently has
2,400 ELL students, so it is currently a little overstaffed in terms of funding. In addition, the District has been
proactive in hiring teachers with ESOL endorsements and/or bilingual abilities, as well as providing
professional development for all teaching staff in the use of sheltered instruction and other ELL strategies,
so the responsibility of serving ELL students no longer rests solely on ELL specialists. Committee members
asked questions regarding whether the achievement gap is closing, whether the staffing reductions are
equitable across all school levels, efforts of building administrators to monitor at-risk students, and whether
there are other areas where this type of program model would be successful.
Chief Financial Officer Stewart walked the Budget Committee through the sections of the Proposed Budget
document, and explained the breakdown of the various funds and accounting codes. Committee members
asked questions regarding the balance owing on the Administration Center, clarification of budgeted
overtime pay, whether required towels and t-shirts could be provided by parents and the fees donated to
schools, the need to collect program fees consistently, clarification on charter school funding, whether funds
are set aside for marketing the online academy, expansion of the online academy to elementary grades, the
rational for cutting high school librarians, how principals make decisions on which electives to offer, and the
need for program consistency across schools. Mr. Akers left the meeting at 9:05 p.m. Committee members
noted the low audience attendance at the meeting, as well as at recent school community budget meetings,
and expressed concern that parents may be feeling powerless or apathetic about school funding issues.
Following committee discussion, Budget Committee Chair Lantz invited public comment. There were no
requests to address the Budget Committee.
Ms. Ortman moved that the Hillsboro School District 1J Budget for 2013-14 in the aggregate amount of
$248,376,120, total of all funds, be approved as proposed, and that the permanent tax rate of $4.9749
per thousand of assessed value be assessed in support of the General Fund. This permanent tax rate is
expected to raise $54,580,571. She further moved that tax levies totaling $29,021,357 be approved for
the debt service fund for the purpose of the retirement of bonded debt owed by the District, and that the
budget revisions recommended by Superintendent Scott be incorporated into the 2013-14 Proposed
Budget document. Tim Farrell seconded the motion. Mr. Miller asked if there is still flexibility in the
Proposed Budget once approved. Superintendent Scott explained that the recommended $2 million
would be used to mitigate class size increases, and he would follow up with the other suggestions made.
Budget Committee Chair Lantz called for the vote on the motion, which carried by a vote of 13-0.
Superintendent Scott thanked Budget Committee members for their participation, and acknowledged
Chief Financial Officer Stewart and Business Manager Michelle Morrison for their work. The Budget
Committee meeting was adjourned at 9:18 p.m.
Approved June 11, 2013
82

2013-14 Adopted Budget - Hillsboro School District

Transcription

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