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North Clackamas School District
2011 – 2012 Adopted Budget
NORTH CLACKAMAS SCHOOL DISTRICT Milwaukie, Oregon
ADOPTED BUDGET 2010 – 2011
Prepared By: Dr. J. Tim Mills Superintendent
Jim Langstraat, CPA, CMA, CGFM
Chief Financial Officer
Diane Larson, MBA Director of Fiscal Services
TABLE OF CONTENTS2011-12 ADOPTED BUDGET
INTRODUCTION PAGE NUMBERDistrict Mission/Budget Committee 2
3
691117
26272829
303839404243464650
Budget Format and Process
EXECUTIVE BUDGET SUMMARYSuperintendent’s Budget MessageThe Budget at a GlanceDistrict Overview/Reader’s GuideGlossaryGraphs:
All Funds SummaryGeneral Fund Revenue by SourceGeneral Fund Expenditures by Major FunctionGeneral Fund Expenditures by Object
100 GENERAL FUNDRevenue Budget By Major AccountExpenditure Budget By Major Function1000 Instruction1110 Instruction - Elementary School Programs1120 Instruction - Middle School Programs1130 Instruction - High School Programs1210 Talented and Gifted1220 Special Programs - Mentally Handicapped1250 Resource Rooms
1270 Educationally Disadvantage1280 Alternative Education1290 Other Special Programs2000 Support Services2110 Attendance and Social Work2120 Guidance Services2130 Health Services2140 Psychological Services2150 Speech Pathology Services2190 Program Direction2210 Improvement of Instruction Services2220 Educational Media Services2230 Assessment and Testing2240 Instructional Staff Development2310 Board of Education Services2320 Executive Administration Services2410 Office of the Principal2490 Evaluation Services2510 Direct Business Support2520 Fiscal Services2540 Physical Plant Programs2550 Student Transportation Services2570 Internal Services2610 Direct Central Support Services2620 Plan Research Development2630 Information Services2640 Staff Services2660 Technology Services2690 Classified Staff
5154545656586061626364666868697071737475778287888990939498
2700 Supplement Retirement4000 Facilities Acquisition5000 Other Uses
FEDERAL FUNDS AND STATE PROGRAMS
OTHER FUNDS300 Debt Service Fund400 Capital Project Funds500 Community Service Fund600 Self-Insurance Fund700 Trust and Agency Funds
OTHER BUDGET INFORMATIONEnrollment HistoryFund Rate HistoryBudget Staffing ComparisonProperty Tax Base HistoryProperty Tax Rates ComparisonNotice of Property Tax Levy–Form ED50Board Actions and Legal NoticeDebt Service SchedulesSalary and Positions Information
98136138
100
138139145151155
161162163164165166168175180
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DISTRICT MISSION To attain excellence in education through consistent provision of quality programs which assist students in assuming responsibility for their lives as learners and productive citizens.
GOALS
1. Accountability 2. Standard of Excellence 3. Character and Multicultural/Diversity Education 4. School to Careers 5. Understanding, Knowledge, Application of Skills 6. Educational Alternatives 7. Community Involvement 8. Fiscal Responsibility
BUDGET COMMITTEE
Board of Directors Term Expires Cheryl Myers, Chairperson June 30, 2013 Sam Gillispie June 30, 2011 Lee Merrick June 30, 2011 Linda Moraga June 30, 2013 Vivian Scott June 30, 2013 Rein Vaga June 30, 2011 Kyle Walker June 30, 2011
Appointed Committee Members Term Expires Mitzi Bauer June 30, 2012 Fred Charlton June 30, 2012 George Dunsmuir June 30, 2011 Dick Jones June 30, 2011 Jay Lillie June 30, 2011 Laurie Shepherd June 30, 2012 Tory McVay June 30, 2012
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BUDGET FOR THE FISCAL YEAR BEGINNING JULY 1, 2011
BUDGET FORMAT AND PROCESS Welcome! This section explains how the district’s budget is organized and developed. The goal of the budget is to present a meaningful financial plan that can be readily understood by all members of our community and create a sound basis for decision-making. All budget committee meetings are open to the public. Community members are invited to speak in favor of or opposition to the proposed budget or requested revisions. The budget process and calendar are described below. BUDGET FORMAT
The budget document is organized into six major sections: • Introduction • Executive Budget Summary • General Fund • Federal Funds • Other Funds • Appendices Introduction
For quick and easy reference, summary information is provided on the first few pages of the budget document. Inside the front cover is a list of Budget
Committee members. This page includes the names and terms of the seven elected School Board members and seven appointed Budget Committee members. They are jointly responsible for overseeing the development and approval of the district’s budget. Executive Budget Summary
This summary includes the Superintendent’s Budget message and a District Overview and Readers Guide. The summary of financial information is provided for the District as a whole, as well as, the General Fund where the greatest portions of the district’s resources and requirements are budgeted. General Fund
Provides a picture of the General Fund detailing revenue and expenditures by functional area. In addition to the anticipated budget for next year, information on the current years budget and the actual results of the two additional preceding years are included to provide comparable information. The General Fund is the district’s major operating fund and accounts for most of the district’s financial resources. Revenues come from two main sources: state funding and local property taxes. All of the state revenue and most of the local property taxes are included in the State School Fund formula, which determines approximately 90% of General Fund operating revenue. Additional income, outside the funding formula, includes interest on investments, tuition and fees. General Fund expenditures represent costs incurred to operate the school system: salary and benefits costs for teachers, administration and support staff; textbooks and supplies; building maintenance and utilities; and other expenses. Expenditures are presented in five major program areas: Direct Classroom Services, Classroom, Support Services, Building Support Services, Central Support Services, and Other Accounts. Each area is divided into functional categories which contain purpose statements, budget goals, financial highlights and changes, organizational charts and expenditure summaries.
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Federal Funds
This section includes budget information for each Federal grant which the District has received. Examples include the Title I reading program and the Food Service (Free and Reduced price meals) program. Each grant or award is presented individually. These grants and awards are designed to supplement and not supplant the use of District resources. The use of these funds is generally restricted by the granting agency. Other Funds
This section includes budget information for the District Debt Service, Capital Improvement, Insurance and Community Service activities. Each fund is presented individually. The $229.6 million bond issuance that voters approved in November 2006 is accounted for in a Capital Improvement Fund. Property taxes generated for the repayment of the bonds and interest will be paid from a Debt Service Fund. Appendices
This section includes information on Student Enrollment, the Property Tax Base and Rate, and documentation of Board Actions and legal notices relating to the budget adoption. BUDGETING AND ACCOUNTING
The budget was developed to reflect Generally Accepted Accounting Principles (GAAP), a uniform minimum standard for financial accounting and reporting. As governmental funds, revenues and expenditures are budgeted and accounted for using the modified accrual basis of accounting. Under this basis, revenues are recognized when they become both measurable and available. Available is defined as collectible within the current period or soon enough thereafter to pay liabilities of the current period. Revenues subject to accrual include property taxes, interest revenue and charges for services. Property taxes are considered to be available if they are collected within 60 days after year-end. Expenditures are recorded when the related fund liability is incurred. Principal and interest on long-term debt are recorded as fund liabilities when due. The accrual basis of accounting and budgeting is used by proprietary fund types; the district uses one such fund—the Insurance Reserve Fund. Under this method, revenues are recorded when earned and expenses are recorded at the time liabilities are incurred. THE BUDGET PROCESS
The budget is a financial plan that estimates the cost to operate district schools and programs for the next fiscal year. The district prepares its annual budget in accordance with provisions of Oregon Local Budget Law (ORS 294), which provides standard procedures for the preparation, presentation, administration and appraisal of budgets. The law mandates public involvement in budget preparation and public exposure of proposed programs. The law also requires that the budget be balanced, that is, projected resources must equal projected requirements in each fund. Budget preparation takes several months and involves both building-based and central staff. Once a proposed budget is developed, the Superintendent presents it and the budget message to the Budget Committee, which then reviews the proposed budget and receives public comment. The Budget Committee recommends revisions to the budget if needed and approves a budget for School Board adoption. The first Budget Committee meeting to review the proposed budget is generally held in April, unless an earlier meeting is required to address special circumstances. Notice of the meeting is published twice in the local newspaper, five to 30 days before each meeting date with notices separated by at least five days. Once a document is given to the Budget Committee, citizens may obtain a copy by calling (503) 353-6021. the budget document will also be available for review or downloading from the District website. HOW THE BUDGET IS ADOPTED
At the first meeting, the Superintendent presents the budget message, which explains the proposed budget and identifies significant changes in district programs or financial condition. At this meeting or a subsequent meeting, the Budget Committee receives public comment, makes revisions, and approves the budget. The Budget Committee may meet as many times as needed to revise and complete the budget. After the Budget Committee approves a budget, the budget is
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forwarded to the School Board for further public testimony and review. A summary of the approved budget and notice of budget hearing is published once in the local newspaper, five to 30 days in advance of the hearing. The notice indicates where the complete budget document is available for inspection. The School Board may make changes in the approved budget before or after it is adopted, but no later than June 30, the last day of the old fiscal year. There are two limitations which cannot be exceeded without publishing a revised summary of the budget and holding another budget hearing on the revisions: First, taxes needed to balance the budget may not be increased beyond what is approved by the budget committee. Second, estimated expenditures in any one fund may not be increased by more than ten percent. After the budget hearing and consideration of public testimony, the Board adopts the budget in the latter part of June. SUPPLEMENTAL BUDGETS
If the school district receives unanticipated revenues or a change in financial planning is required, a supplemental budget may be adopted to authorize a change in the budget within a fiscal year. A supplemental budget cannot be used to authorize a tax levy. The School Board may adopt a supplemental budget at a regular public meeting if expenditures in the supplemental budget are less than 10 percent of the annual budget fund being adjusted. If the expenditures are more, the School Board must first publish the supplemental budget and hold a special hearing. The District did utilize supplemental budget in the 2010-11 fiscal year to allow for the expenditure of additional grant revenues. 2011 – 2012 BUDGET CALENDAR
September 16, 2010 Board approved budget calendar and announced budget committee vacancies.
October 7, 2010 Board made appointments for budget committee vacancies.
October 12, 2010 Budget Committee work session–review fund balance projections, negotiated settlements, education jobs funding, economic revenue forecast, health insurance, PERS, education redesign efforts, and potential funding ranges. October 21, 2010 Board approved revision to budget calendar due to June 6, 2011 furlough day. November 30 Budget Committee work session review economic forecast, enrollment, revenue and expenditures, and education redesign efforts. November–March Meetings with department administrators to review budget goals, staffing levels, and needs.
January 11, 2010 Budget committee work session to review economic forecast, enrollment, a budget committee vacancy and education redesign.
January 20, 2011 Board declared a budget committee vacancy.
February 22, 2011 Budget Committee work session to review economic forecast, enrollment, and education redesign. March 31, 2011 Board action to fill budget committee vacancy. April 11, 2011 Provided budget training for new committee members. April 12, 2011 Budget Committee work session, overview of enrollment, negotiations, departmental budgets, bus purchases, state school fund, and financial projections.. April 26, 2011 Budget Committee work session, officer election, overview of responsibilities, class size and teacher staff ratios, administration staff ratios, high school athletic programs, Foundation director, deferred maintenance, and financial update. May 10, 2011 Budget Committee work session, high school athletic programs, enrollment update, and financial projections. May 24, 2011 Budget Committee work session, state school fund update, economic forecast update, other funds summary, and financial projections. June 7, 2011 BUDGET COMMITTEE MEETING - Superintendent Mills budget message, general fund update, other funds update, property tax requirements, and budget committee action on budget proposal.. June 23, 2011 School Board held public hearing, adopted budget, approved appropriations and tax levy.
July 15, 2011 Provide notice of property tax and intent to impose a tax to County Assessor for the 2011-12 fiscal year. Provide documents to ODE.
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To: Budget Committee Members From: J. Tim Mills, Superintendent Date: June 7, 2011 Re: Budget Message – Financial Reality The North Clackamas Financial Reality The presented budget you are being asked to approve reflects the current fiscal reality of the North Clackamas School District. Four years of stagnant revenues and continuing increased costs have led to a budget proposal that, while far from adequate, allows our district to continue to offer a comprehensive education to over 17,000 students. In the preceding three years, reductions in all aspects of district operations were implemented. In my budget message of a year ago, I stated that there were few options left in determining how to balance the North Clackamas Schools budget.
District staff devoted much time in looking at possibilities to restructure and redesign our service delivery model to accommodate a much smaller work force. The challenge to accomplish the redesign task and maintain multiple learning options for students is daunting. In the past 12 months we have held more than 25 meetings with community and staff to listen and discuss our fiscal circumstances. Through these open dialogues throughout the district and community, we looked at strategies for revenue enhancement; changing our structure and schedules; changing athletics and activities; and changing our instructional program.
In February and March, the North Clackamas Board of Directors provided opportunity for community members and staff to weigh in on district proposals. These Board meetings were well attended, ranging between 150 to 300 citizens in each of four public Board meetings. The Board of Directors listened to 100 speakers offer testimony, and received and reviewed many written communications during this time. By April 7, the Board had made all the decisions that guided the development of the 2011-12 budget.
The Budget Perspective
General Fund revenues peaked in the 2008-09 fiscal year at $139 million. Four critical factors have entered into the financial equation since that time.
1. Funding per student has decreased, causing revenue to decrease. 2. Since the fall of 2008, the district has seen a 2% decline in enrollment. 3. Reserve and available stimulus funds were used to keep as many programs and staff as possible, but those funds are now depleted with a
reserve that is barely 2% of projected expenditures. 4. Costs have continued to rise, including utilities, health care for employees and the Public Employees Retirement System (PERS)
assessment to all school districts (intended to replenish pension funds lost during the recession).
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The combination of these four factors has created a negative fiscal impact to our district that will take time to overcome. With the drop in revenue and the rise in other costs, the net financial impact equates to more than $30 million in reductions over a three-year time period between the 2009-10 and the 2011-12 fiscal years.
2011-12 Budget Assumptions
The General Fund Budget assumes projected revenues of $129,549,524. This is based on the state K-12 budget of $5.7 billion and an estimated per student funding of $6,273 with an ADMw of 20,000. The budget also assumes increases in employee health insurance of 10%, an increase required by the Public Employee Retirement System (PERS), and increased fuel and energy costs.
To achieve a balanced budget the following staff reductions were required: � 130 full time equivalent (FTE) teaching positions.
� 9 administrative positions
� 10 classified positions
To address the need to deliver our educational services to students with a smaller staff, the following redesign strategies are in the process of being implemented for the 2011-12 school year:
� Closure of Campbell and Clackamas Elementary schools;
� Relocation of Sojourner School to the Linwood Elementary campus;
� Reconfiguring our four middle schools to a common three-grade middle school model including all 6, 7, and 8th grade students;
� Reducing the district athletic budget by $300,000; o Reduction of some assistant athletic coaches o Returning swimming, cross country, tennis, dance, and cheerleading to non-district funded status o Reducing non-personnel athletic budgets by 20%
� Reducing the number of courses high school students are allowed to take from the current 8 courses per year to 7 courses per year;
� Reduction of the number of course sections and elimination of a few course offerings;
� Reducing graduation requirements to the Oregon Department of Education requirements; and
� Reduction of teacher planning time at the high school level.
In addition to the reduction of staff and the redesign strategies, all employees will continue to have non-paid furlough days for the second year in a row. It is very important to acknowledge and appreciate the work of the bargaining teams this spring. Negotiations with NCEA and OSEA have been concluded. I want to express how valuable our employees have been in helping the district work through these tragic financial times. This is significant because it allows us to move ahead with our budget process for this next year with greater certainty.
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With this budget, I offer two important cautions. First, we continue to have a very small fund balance of barely two percent of expenditures. This allows for a small margin of error in our budgeting process, and does not provide for any catastrophic occurrence or the ability to absorb midyear fluctuations in state revenue. Second, without some additional funding for the second year of the biennium, we will be required to look at some type of further reductions. While our intent has been to prepare a budget that would sustain our work for two years, that is unlikely without some increase to our revenue stream.
The Future
The experience of the North Clackamas School District is similar to that of all school districts across Oregon. Dramatically fewer resources create reductions in staff, reduction of school days, and reduction of opportunities for students. At the same time resources dwindle, expectations for public education are on the rise. School districts are expected to increase graduation rates, reduce dropout rates, develop post high school plans for every student, increase test scores, and maintain extra curricular activities for students.
As our district moves through this biennium and beyond, we must embark on a process to rebuild and renew. The result of the great recession has changed our world and requires that we rise to meet the challenges before us. Change is often difficult, but change can also lead to greater innovation in how we work together to meet our mission for students.
While the challenge is great, I believe in the spirit of the North Clackamas School District. Our greatest resource is investing in our employees. We must find ways to support the work they do, and encourage them to continue to help keep our district strong in meeting the highly diverse needs of our learners.
Our vision is clear: “Each student will be engaged today, inspired for the future, and ready for the next set of challenges.”
Our mission is essential: “Each learner will become a responsible citizen with the relevant thinking and performance skills, strong commitments, and personal characteristics that ensure future success.”
With the leadership of our Board of Directors, community members, parents and our staff, we can and will rise to the challenge before us.
Our students are counting on it.
Respectfully submitted, J. Tim Mills, Ed.D Superintendent
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THE BUDGET AT A GLANCE
Revenue Outlook
Because the district’s General Fund relies heavily on State income taxes, it is important to look at the State’s economic and revenue forecast as a backdrop to the district’s annual budget. The June 2011 forecast prepared by the Office of Economic Analysis estimated that State general fund revenue for the 2009–11 biennium will be $863.5 million lower than the June 2010 forecast. However, the decreases have stabilized and there has been minimal change over the past six months. The decreases have reduced the state revenue forecast for the 2009-11 biennium by over $3.7 billion dollars and by 20% from the pre-recession projections in 2007. Of particular concern is the fact that these decreases are net of the tax increases imposed by Measures 66 & 67 which were implemented for the 2009 calendar year. In response to the projected revenue shortfall Governor Kulongoski implemented a 9% across the board reduction in funding for fiscal year 2011. The North Clackamas share of this reduction was $7 million dollars (5% of the General Fund budget). The decreases are due to the nationwide recession and recovery will be subject to the contagion of the credit crunch and financial market stability, the effectiveness of government stimulus programs, the extent of the global downturn, appreciation of the U.S. dollar, national and regional energy prices, geopolitical risks, and political initiatives, referendums and referrals. While State revenue is projected to be $1.5 billion more in 2011-12 than in 2010-11 the school will not realize an increase in revenue. Although, State funding will increase, federal funding under the American Recovery and Reinvestment Act and the Education Jobs program will be ending. Revenue allocations for K-12 education are projected to be approximately $5.7 billion for the 2011-13 biennium. While $5.7 Billion is not insignificant it does represent a substantial decrease in K-12 funding from $6.245 billion for the 2007-09 biennium. The District projects revenue for 2011-12 to be approximately $4 million below the amount received in 2007-08. Additionally, the majority of funding for the General Fund is enrollment driven. The North Clackamas enrollment is dropping for the first time in over two decades. Enrollment is expected to decrease slightly in the 2010-11 year before starting to climb again in the 2011-12 year. There remains hope for intervention at either the State or Federal level but this budget has been built without any relief from either of these sources. While there remains uncertainty about the economy, the speed of the recovery, and State or Federal intervention one thing is certain, Oregon schools will have less funds on which to operate and provide services than they did in previous bienniums. General Fund
The General Fund operating budget is approximately $130. million for revenues and $130 for expenditures with an ending fund balance of approximately $2.5 million. This represents an 8% in the General Fund budget since the 2008-09 year. To offset revenue reductions and expenditure increases for health insurance, utilities, and other items $1.9 million in reductions to non salary and benefit accounts and over $10. million in reductions were made to salaries and benefits. Staffing was reduced by approximately 150 positions and it is anticipated that all staff will take 6 unpaid furlough days. Included in the budget is approximately $6. million dollars which flows through the District to charter schools. The majority of the funding for the General Fund is driven by student enrollment. Each student generates funding based on the amount established by the state legislature. For 2010-11 this amount will be approximately $6,182. Additionally, some students (special education, English language learners etc.) generate additional funding. This formula revenue is then split between local sources (property taxes) and state aid. Approximately, 62% of the General Fund budget is provided by State sources with the remainder being provided by local sources. It is projected that 62% of the funds will be for direct classroom support (teachers, and instructional supplies), another 35% is projected for student support services (counselors, nurses, building principals and support staff, transportation, etc.) leaving only 3% of expenditures for central administration expenditures.
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Capital Improvement
The district’s Capital Projects Fund accounts for revenue and expenditures for capital improvements. Primary resources include general obligation bonds, transfers from the General Fund, and interest on investments. This fund will see significant activity in the 2010-11 year as the District undertakes numerous projects, funded by the bonds issued after the November 2006 bond referendum authorizing $229.6 million in general obligation bonds. All the major projects, such as land purchases, new buildings, and major renovations have been completed. Remaining projects slated for 2011-12 include improvement upgrades to several other sites. The capital improvement projects funded by the November 2006 bond referendum remain on schedule, on budget and with all commitments to the community having been maintained. One of those commitments was that the new bond would not raise the property tax rate by more than $1.10 per thousand dollars of taxable valuation for each of the first four years of the bond. The actual increase for the 2007-08 fiscal year was $.94 per thousand dollars of taxable valuation. The tax rate associated with these bonds for the 2008-09 fiscal year was $.98 per thousand dollars of taxable valuation. The tax rate associated with these bonds for the 2009-10 fiscal year was $1.00 per thousand dollars of taxable valuation. The tax rate for the 2010-11 fiscal years was $1.08 per thousand dollars of taxable valuation limitation. The pledge to the community was upheld. Future Challenges
While a balanced budget has been prepared for 2011-12 fiscal year the future does not remain free of significant challenges. The budget for 2011-12 features reductions in the infrastructure which can only be sustained in the short term. Future budgets must address the ongoing need for capital improvement (roof repairs), equipment (school buses, technology upgrades and replacement), and supply (textbooks or their equivalents) needs. Potential health insurance expenditure increases can be limited or reduced by making informed choices and plan design changes. The budget planning will need to continue to be more closely aligned with the strategic planning process. Fluctuations in enrollment will need to be closely monitored with expenditures being adjusted accordingly. An anticipated ate increase of 7% In the Public Employee Retirement System (PERS) will also take effect in the 2011-12 year. The speed of the national and local economic recovery will continue to play a crucial role. Preliminary State forecasting continues to warn of a slow recovery. In response to these concerns the District has been proactive in holding a revenue summit to search for ways to increase revenue, outside of the school funding formula. A committee has been reviewing the possibility of requesting the voters to approve a local option tax. Thought the fall of 2010 and spring of 2011 the district worked with the community to explore and implement a series of education redesign initiatives Emphasis was given to maintaining a quality instructional environment while implementing cost reduction measures. Strong community and staff support remains one of the key strengths of the District and will help to carry the district through this challenging time.
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DISTRICT OVERVIEW/READER’S GUIDE
THE DISTRICT
"Toward A New Excellence" North Clackamas School District is committed to helping each student succeed. The district’s board of directors and staff strive to ensure that students acquire the knowledge and skills necessary to meet the challenges of life, work and citizenship in the 21st century. Students consistently surpass state averages and district schools receive positive ratings based on Oregon’s state education standards. Students score well above the national and state averages on the ACT and SAT tests. The high school drop out rate continues to be lower than the state average. The success of the district’s educational program reflects the cooperation and involvement of parents, students, district staff and the community. The North Clackamas School District is governed by a seven-member, elected board of directors that is responsible for setting policy, approving expenditures and contracts, appointing the Superintendent, and hiring, terminating and approving resignations of all district staff. The board and seven appointed citizen members make up the budget committee. The largest school district in Clackamas County and the sixth largest district in the state, North Clackamas School District provides diverse educational experiences for approximately 18,000 students from kindergarten through grade 12. The District operates 20 elementary schools (K-6), three middle schools (7-8), three senior high schools (9-12), and a professional-technical high school. The North Clackamas School District serves more than 40 square miles located 12 miles from downtown Portland. Included are the incorporated cities of Milwaukie, Happy Valley, Damascus, and Johnson City, as well as the neighborhoods of Oak Grove, Concord, Clackamas, Sunnyside, Mount Scott, Southgate and Carver. The North Clackamas School District provides a varied curriculum including language arts, social sciences, math, health, physical education, music and more. The District has established standards for all students in all grades in most subjects. These standards meet or exceed state requirements. To graduate, seniors must select and complete an extensive and challenging project as a culminating experience to their learning in our schools. Students take advantage of several special programs:
The Sabin-Schellenberg Center, a unique professional-technical opportunity; Several Second language opportunities, including English Language Learners; The nationally-acclaimed Character Education program has been an institution in the district since 1988; Multiple business partnerships, including Junior Achievement, apprenticeships and job shadows; The International Baccalaureate program; Opportunities to earn college credit while in high school
The North Clackamas School District has a long history of parental involvement, business partnerships, and opportunities for the community to be involved in school decisions. Advisory boards and site councils provide constant communication. The number of volunteers, especially non-parents, has risen to more than 4,000 annually. The district has seen a dramatic increase in parent participation at teacher conferences—as high as 97 percent. More than 550 businesses help students receive real world experiences.
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MEASURES AND LEVIES
MEASURE 5
In November 1990, Oregon voters approved Measure 5, a citizen’s initiative limiting total taxes on each property in the state to 1.5 percent of the property’s real market value and shifting responsibility for funding public education to the state from the local level. Measure 5, a constitutional amendment, phased in the tax limit for schools over a five-year period, beginning with a limit of $15 per $1,000of property value in 1991–92 and decreasing to a permanent limit of $5 per $1,000 of value in the 1995–96 fiscal year. Tax limitations do not apply to bonded debt for capital construction. In response to the requirement that the state replace school tax revenue lost under Measure 5, the legislature created the State School Fund (SSF) and established an equalization formula to allocate revenue to schools on a weighted per-student basis. MEASURE 50
In 1997, Oregon voters approved Measure 50, an initiative referred by the legislature to implement the provisions of Measure 47. The purpose of Measure 50 was to clarify legal ambiguities in the original measure and change the property tax system from a tax base system (where a dollar amount is levied) to a tax rate system (where a permanent rate is levied). As a result, in 1997–98 assessed values were rolled back to 1995–96 values minus 10% and future assessed value increases were capped at 3% per year plus exceptions such as the value of new construction. The district’s permanent rate was set at $4.8701 per $1,000 of assessed value. Other provisions of the measure limited the use of bonded debt and required a 50% voter turnout for property tax elections except at general elections (November of even-numbered years). LOCAL OPTION LEVY
Beginning in 1999, school districts were allowed to request voter approval for local property tax levies to support operations and/or capital needs. Levies are subject to the same "double majority" voter turnout requirement as general obligation bonds. As revised by the 2003 Legislature, the amount a district can receive under a local option levy is restricted to the least of
$1093 per student (ADMw); 20% of total amounts received under the combined total of the state general purpose grant, transportation grant, facility grant and high cost disability grant; or the actual tax “gap” between the Measure 5 and Measure 50 property tax limits for taxable properties within district boundaries. Operating levies cannot exceed five years. Capital levies cannot exceed the lesser of ten years or the expected useful life of the capital project(s). Local option levies for more than a year may be filed as either a fixed dollar amount per year or a tax rate. Revenue raised
through local option levies is excluded from the state funding formula. The North Clackamas School District has not implemented this optional levy.
GENERAL OBLIGATION BONDS
Districts may levy taxes for the repayment of bonded debt upon voter approval. Tax levies for bonded debt fall outside the limits of Measure 5. Measure 50 limits the use of bonded debt to funding capital construction and prohibits using bonds to finance the purchase of equipment or maintenance and routine repairs. Additional detail on the district’s bonded debt can be found beginning on page 142.
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FINANCIAL MANAGEMENT GOALS
FISCAL MANAGEMENT North Clackamas School’s Financial Management Goals and Policies provide the framework for financial planning and decision making by the School Board, Budget Committee, and district staff. They are designed to help ensure the financial integrity of the district which, along with prudent management of its financial resources, is necessary if the district is to provide the educational services, support services and facilities that address the needs and desires of our students, their parents, and the community. The following goals and policies for the school district are intended to guide the district in its financial matters. The goals are broad statements of board philosophy for financial management of the district. The policies provide more specific direction for consistent financial management decisions. Financial Management Goals 1. The district will establish a financial base sufficient to support high quality and innovative educational programs which meet community needs. 2. The district will follow prudent and professional financial management practices in order to achieve and maintain long-term financial stability. 3. The district will demonstrate to the taxpayers of the district and the financial community that its schools are well managed. 4. The district will provide cost effective services to citizens by cooperating with other educational, government, and non-profit agencies. 5. The district will have an adequate capital improvement program that maintains existing district assets, provides for student and employee safety, maintains
a quality instructional environment, and allows for enhancements that are necessary to meet changes in enrollment. 6. The district will continually review and improve its formal budget document and other financial information so that it clearly and openly communicates its
resources, expenditures, and financial position. 7. The district will communicate, as permitted by law, with its employees and the community so that they understand the district’s program requirements and
financial status.
Resource Planning and Allocation Goals
1. The district estimates revenues, operating and capital expenditures, and debt service each year. Annually, the Superintendent will propose a financial forecast that is reviewed and potentially modified by the budget committee or board. This forecast serves as the basis for budget instructions to the superintendent for the following year and for other financial planning activities. 2. The proposed annual budget will incorporate operating and capital budgets, and respond to current district goals and policies and other long
range plans and needs of the district. 3. The operating and capital budgets will be proposed by the Superintendent and approved by the budget committee consistent with the following
criteria: a. The physical safety of students and employees; b. Instructional services that meet the needs of all students; c. Support services to efficiently manage the human, financial, capital, facility and information resources of the district; d. Development of new capital assets to meet enrollment changes or otherwise improve the safety, efficiency or quality of district
instructional services.
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It is the responsibility of the superintendent, budget committee and board to balance these criteria during the development, review, and adoption of the annual budget. 4. The district’s education program must be responsive to the changing needs of the community and its students. To respond to these changes, a
portion of the operating budget may be reserved each year for research and development purposes. 5. The district will gradually fund reserve and replacement accounts for its future liabilities, claims and fixed assets. Each reserve account will
include explicit standards for setting the amount of the reserve. Accounting and Financial Practices Goals 1. The district will maintain an accounting and financial reporting system that conforms to both Generally Accepted Accounting Principles (GAAP) adopted by
the Government Accounting and Standards Board (GASB) and Oregon local budget law, and will issue a Comprehensive Annual Financial Report (CAFR). 2. The board will establish funds as needed to support effective and efficient service delivery. The budget committee and the board will review each fund
annually as the budget is prepared and reviewed. If certain funds are not found to enhance the district’s services or financial goals, they will be restructured or eliminated. 3. Each fund will maintain an appropriate contingency account to meet unanticipated requirements that may occur during the budget year. Cash reserves and
fund balances will be consistent with generally accepted accounting practices and local budget law. The targeted contingency for the General Fund is two percent of the operating budget. The district will review other funds for contingency and cash reserve requirements to ensure that each fund has sufficient reserves and a positive balance at year end, as required by local budget law. 4. The district will maintain an ending fund balance in the General Fund, in order to provide stable services and employment to offset cyclical variations in
revenues and expenditures. The targeted floor for the ending fund balance will be at five percent of annual operating revenues. 5. If district revenues are less than anticipated, operating, capital and ending fund balance allocations will be reviewed for possible reductions. The board may
decide to use a portion of the projected ending fund balance to stabilize services. When such a determination is made, the board will adopt a plan to rebuild reserves to the five percent targeted level. 6. Excess one-time funds may be available for capital, equipment, library books, automation or other one-time projects that improve the district's productivity
and efficiency, but only if the ending fund balance is sufficient. 7. Each fund will maintain adequate cash reserves in order to meet operating cash flow needs or borrow internally from another fund, or as a last resort, borrow
externally to provide for cash requirements. 8. When feasible, and where legally permissible, the district may evaluate support services to determine if creating a user-fee, internal service fund, or
enterprise will increase efficiency of service delivery or recover the cost of providing the service from the users. 9. The district may recover the indirect costs associated with the operation of programs from such non-General Fund sources as federal and state grants,
intergovernmental services agreements, and other operating internal service or enterprise funds.
15
Revenue Goals
1. The district will strive to establish a stable revenue base for the operating budget for program needs through cooperation with its associations, legislators, and other districts. The district will make capital funding requests periodically to assure adequate safety and preservation of school buildings, district equipment, and other capital assets. 2. The district may charge the service fees intended to recover the partial or full cost of non-district sponsored use of its facilities, services or
equipment, as permitted by law.
Capital Improvements Goals
1. Facilities are essential to the support of the district's instructional programs. The annual operating and capital budget will reflect the need to maintain and repair facilities to preserve the public's investment in district facilities and to minimize future costs of major renovation and/or replacement. 2. Construction, acquisition, or improvements of capital assets may be financed with resources outside of the district's normal operating and
maintenance budget (e.g., bond issues or other methods of financing). 3. The district will maintain a current inventory of its capital assets, their condition, and replacement and maintenance costs. 4. The district will operate an ongoing preventive maintenance program to inspect facilities, inventory needs, and perform required repairs and
maintenance. 5. The district will plan for capital improvements over a multi-year period. The capital improvements program (CIP) will reflect long range plans
and policies, adopted land-use requirements, and growth projections. The staff and public will be involved in developing the capital improvements plan. The plan document will include estimates of known major capital needs extending beyond five years. 6. CIP will estimate the changes in operating costs resulting from the improvements in facilities.
Intergovernmental Revenue Goals
The district will use non-recurring grant revenue for one-time services such as capital projects, equipment requirements, services that can be terminated without significant disruption to students and the community, and the development of innovative programs which the district is considering for future adoption. If grant resources do not provide predictable operating income for district programs, a plan will be available for replacement of the income from another source or phase out of the program. This plan will be a part of the district's financial forecast.
16
Debt and Investment Management Goals
1. The district will seek to maintain at least an Aa Moody’s bond rating or equivalent to preserve its access to credit and to minimize the cost of borrowing. 2. The district will use general obligation bonds or other financing instruments permitted by law to finance essential fixed assets, equipment and
capital improvements to support its instructional mission. 3. The district will periodically review debt capacity as part of long range capital planning to ensure that debt levels are prudent and affordable.
Retirement of bonded debt shall not exceed the useful life of the capital improvements that have been financed. 4. The district will comply with debt issuance laws and regulations established by federal and state government and with board policies. 5. The district will follow state law and local investment guidelines and abide by the following prioritized criteria when making investments:
a) Preserve capital through prudent financial investments; b) Maintain sufficient liquidity so that funds are available when needed; and c) Achieve the best available rate of return on investments.
Organizational Goals
1. The superintendent will review the district's organizational structure and operating programs periodically to assure that it is responsive to current needs and avoids service duplication or inefficiencies. 2. The district will maintain a plan for balancing the cost of services with available revenues in order to minimize uncertainty about employment
and services. The plan will be consistent with the adopted forecast. 3. The compensation of employees will be competitive with that of comparable public and private sector employers in the relevant recruiting or
market area. The criteria for reviewing employee wages and benefits will also include internal comparability for similar jobs, ability to pay and relevant federal or state requirements. 4. The district will, within available resources, maintain the productivity of staff through a supportive working environment which includes
appropriate equipment, supplies, materials, and professional staff development. 5. The district will routinely evaluate its support services and determine whether the services are being provided at a competitive market cost.
The district will develop corrective plans for any services that are not efficient or effective. 6. The district will use intergovernmental service contracts to minimize the duplication of services and to ensure the most effective and efficient
delivery of services to the taxpayers.
17
GLOSSARY ACCOUNTING SYSTEM
The total structure of records and procedures which discover, record, classify, summarize, and report information on the financial position and results of operations of a government of any of its funds, fund types, balanced account groups, or organizational components. ACCRUAL BASIS
The basis of accounting under which transactions are recognized when they occur regardless of the timing of related cash flows. ACTIVITY
A specific and distinguished line of work performed by one or more organizational components of a government for the purpose of accomplishing a function for which the government is responsible. For example, food inspection is an activity performed in the discharge of the health function. ACHIEVEMENT GAP
A persistent and significant disparity in educational achievement and attainment among groups of students as determined by a standardized measure. ADEQUATE YEARLY PROGRESS (AYP)
The minimum level of improvement that school districts and schools must achieve each year as determined under the No Child Left Behind Act. ADM
Average daily membership is the year-to-date average of daily student enrollment. ADMw
The average daily membership of daily student enrollment increased by a variety of weighting factors. For example, each student qualifying for special education services is given one additional weight and counted as 2.0 full-time equivalents (FTE) for funding purposes. ADOPTED BUDGET
The financial plan adopted by the school board, which forms a basis for expenditure appropriations.
18
APPROPRIATION
A legal authorization to make expenditures and incur obligations for specific purposes. Total appropriations include the adopted budget and any supplemental budget(s). The legal appropriation is the amount authorized by the board. ASSESSED VALUE
The portion of value of real or personal property that is taxable; the lesser of the property’s real market value or the constitutional value limit. The value limit may increase 3% annually unless qualifying improvements or changes are made to the property. See “Measure 50.” ASSESSMENT
Methods to measure what students are learning (i.e., testing). ASSETS
Resources owned or held by a government, which have monetary value. BEGINNING FUND BALANCE
Funds carried forward from the current fiscal year into the next budgeted fiscal year that becomes a resource to support the appropriations for the next budgeted fiscal year. BOND or BOND ISSUE
A certificate of debt, guaranteeing payment of the original investment, plus interest on specific dates. Governments to pay for large public projects, like new schools, typically use bonds. BUDGET
A financial operational plan embodying an estimate of proposed accounts for financing purposes for a single fiscal year. A proposed budget is presented to the budget committee for approval. An approved budget is subsequently adopted as approved or modified by the School Board. BUDGET COMMITTEE
Fiscal planning board of a local government or district, consisting of the governing body (school board) plus an equal number of legal voters from the district, who are appointed by the governing body (Oregon Revised Statutes, 294.336).
19
BUDGET DOCUMENT
The instrument used by the budget-making authority to present a comprehensive financial plan to the School Board, which is the appropriating body. The budget document contains a message from the Superintendent, together with a summary of the proposed expenditures, means of financing them, and the schedules supporting the summary. These schedules show in detail the information as to past years' actual revenues, expenditures, and other data used in making the estimates. BUDGETARY CONTROL
The management of the district, in accordance with an approved budget, for the purpose of keeping expenditures within the limitations of available appropriations and available revenues. CAPITAL BUDGET
A plan of proposed capital projects for the coming year and the means for financing them. CAPITAL OUTLAY
Expenditures that result in the acquisition of or addition to fixed assets. CASH BASIS
The basis of accounting under which transactions are recognized only when cash changes hands. CERTIFIED EMPLOYEES
Includes teachers, counselors, media specialists, social workers, nurses, athletic trainers, occupational, speech, and physical therapists. Also referred to as “licensed” employees. CLASSIFIED EMPLOYEES
Support staff, including instructional assistants, clerical staff, bus drivers, custodians, maintenance and food service staff. CONTINGENCY
An amount budgeted each year for unforeseen expenditures. Board policy recommends an operating contingency of 2% of expenditures. Transfer of general operating contingency funds to cover unanticipated expenditures requires board approval.
20
CURRENT RESOURCES
Resources available to meet current obligations and expenditures. Examples are current assets, estimated revenues of a particular period not yet realized, and transfers from other funds authorized but not received. DEBT SERVICE
The amount of money needed to make periodic payments on the principal and interest on an outstanding debt. A debt service is usually expressed as an annual amount.
DEFICIT
The excess of the liabilities of a fund over its assets. Oregon school districts may not carry deficits in any fund. NCEA
North Clackamas Education Association, an employee group representing certified employees. ENDING FUND BALANCE
The difference between a fund’s resources and requirements at year-end. EQUALIZATION
A method for allocating local and state funds for schools adopted by the 1991 Oregon Legislature and modified slightly since then. The purpose of equalization is to ensure that students in all of Oregon’s districts are treated more or less equally in terms of how state and local resources are allocated. Equalization is implemented through the State School Fund formula, which allocates local and state funds on a weighted per student basis. ELL
The English Language Learner program provides educational support to students who do not meet a minimal English language proficiency standard. Previously the English as a Second Language (ESL) Program. EXPENDITURES
Decreases in net financial resources. Expenditures include current operating expenses, which require the current or future use of net current assets, debt service, and capital outlays.
21
FTE
Full-time equivalent staff. One FTE is defined as a regular position scheduled to work eight hours per day. FISCAL YEAR
A 12-month period that determines the time frame for financial reporting, budgeting and accounting. For North Clackamas the fiscal year is July 1 through June 30. FIXED ASSETS
Asset of a long term character which are intended to continue to be held or used, such as land, buildings, improvements other than buildings, machinery, and equipment. FIXED COST
A cost such as rent that does not change with increases or decreases in the amount of services provided. FUNCTION
Expenditure classification identifying the activity or principal purpose for which an expenditure is made. FUND
A fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. GENERAL FUND
The fund used to account for district operations except those required to be accounted for in another fund. GENERAL OBLIGATION (G.O.) BOND
A bond that is secured by the pledge of a government’s “full faith and credit.” General obligation bonds issued by a jurisdiction are secured by the jurisdiction’s ad valorem taxing power, which is typically not subject to a constitutional limitation on the tax rate. IDEA
The Individuals with Disabilities Education Act is federal legislation, which requires local districts to provide free and appropriate education in the least restrictive environment to students with disabilities.
22
IEP (Individualized Education Program)
A written statement of an educational program for a student receiving special education services. An IEP is required for each student receiving such services. INDIRECT COST
A cost necessary for the functioning of the organization as a whole, but which cannot be directly assigned to one service. INTERNAL SERVICE FUND
A fund used to account for the financing of goods or services provided by one department or agency to other departments or agencies of a government, or to other governments, on a cost-reimbursement basis. LIABILITIES
Debt or other legal obligations arising out of transactions in the past, which must be liquidated, renewed, or refunded at some future date. This term does not include encumbrances.
LICENSED EMPLOYEES
Includes teachers, counselors, media specialist, social workers, nurse, athletic trainers, occupational, speech, and physical therapists. Also referred to as “certified” staff. LOCAL OPTION
A tax levy approved by the 1999 Legislature to allow school districts to raise additional funds for operations or capital needs. Funds are excluded from the State Funding Formula. MEASURE 5
Property tax limitation passed by Oregon’s voters in November 1990, limiting local property taxes for schools to $5 per $1,000 of assessed value. MEASURE 47
Property tax limit passed by Oregon voters in November 1996, rolling taxes back to 1995–96 levels less 10% and capping future increases by 3% annually.
23
MEASURE 50
Initiative referred by legislature and approved by voters to clarify and implement Measure 47. Measure 50 set the assessed value for each property and limited future annual growth to 3%, with exceptions. Under Measure 50, assessed value cannot exceed real market value. Prior to Measure 50, property was assessed at real market value. MODIFIED ACCRUAL BASIS
All governmental funds are accounted for using the modified accrual basis of accounting. Under it, revenues are recognized when they become both “measurable” and “available to finance expenditures of the current period.” Expenditures are recognized when the related fund liability is incurred. NO CHILD LEFT BEHIND ACT
The most recent authorization of the Elementary and Secondary Education Act (ESEA), the principal federal law affecting K–12 education. A number of federal entitlement programs (Title I–V) have been grouped together under this program name. OSEA
Oregon School Employees Association, the employee group representing classified staff. OBJECT
As used in expenditure classification, this term applies to the article purchased or the service obtained (as distinguished from the results obtained from expenditures). Examples are salaries, employee benefits, personal services, contractual services, materials, and supplies. OPERATING BUDGET
Plans detailing projected expenditures and the proposed means of financing them. The annual operating budget is the primary means by which most of the financing acquisition, spending, and service delivery activities of a government are controlled. The use of an annual operating budget is required by state law. OREGON EDUCATIONAL ACT FOR THE 21ST CENTURY
A sweeping school improvement effort initiated in 1991, calling for increased academic standards, student achievement and accountability through benchmark testing and public/parent involvement and reporting of progress.
24
PAYROLL COSTS
Amounts paid by the district on behalf of employees, in addition to gross salary. Examples are group health insurance; contributions to public employees retirement system (PERS); social security (FICA); workers’ compensation; and unemployment insurance. PERS (Public Employee Retirement System)
This system covers employees hired prior to August 29, 2003. Employees hired since that date are covered by the Oregon Public Service Retirement Plan (OPSRP). QUALITY EDUCATION MODEL (QEM)
A model, developed by the legislative Council on the Quality Education Model and refined by the Oregon Quality Education Commission, specifies what constitutes adequate funding and services for elementary, middle and high school students REAL MARKET VALUE
Defined under Measure 50 to be the amount of cash that could reasonably be expected to be paid by an informed buyer to an informed seller as of the assessment date for the tax year. REQUIREMENT
An expenditure or net decrease to a fund’s resources. RESERVE FUND
Established to accumulate money from one fiscal year to another for a specific purpose. RESOURCES
Estimated beginning fund balances on hand at the beginning of the fiscal year, plus all anticipated revenues. REVENUES
Monies received or anticipated by a local government from either tax or non-tax sources.
STAFFING RATIO
The certified staffing ratio is the ratio of students to certified staff. Class size is higher than the staffing ratio because counselors and specialists in areas such as Music, Media, P.E., are funded through the staffing ratio.
25
STATE SCHOOL FUND
The major appropriation of state support for public schools. State School Fund grants are distributed to school districts on a per student basis. The State School Fund formula adopted by the legislature includes monies from the State School Fund plus local property taxes and some other local revenues. This formula determines over 90% of the district’s General Fund revenues. SUPPLEMENTAL BUDGET
Prepared to meet unexpected needs or to spend revenues not anticipated at the time the regular budget was adopted. A supplemental budget cannot be used to increase a tax levy. TAG
The Talented and Gifted (TAG) State legislation requires local districts to provide programs and services to academically assessed level and rate of learning. TITLE I
Title 1 of the Elementary and Secondary Education Act is federal funding aimed at students who are behind academically or at risk of falling behind. Funding provides assistance to students who are economically disadvantaged. TOSA
Teacher on special assignment, usually performing project work such as curriculum development or program coordination. TRANSFERS
Amounts distributed from one fund to finance activities in another fund. Shown as an expenditure in the originating fund and revenue in the receiving fund. TSPC
The Teacher Standards and Practices Commission is an organization separate from the Oregon Department of Education, which provides licenses to teachers and administrators. UNAPPROPRIATED ENDING FUND BALANCE
Amount budgeted to carryover to the next year's budget to provide the district with needed cash flow until other money is received and to provide financial stability. This amount cannot be transferred by resolution or used through a supplemental budget during the fiscal year.
26
70%
12%
15%
3%
All Funds-Expenditures
Instruction & Support
Construction
Debt Service
Administration
27
State Sources
60%
Property Taxes 35%
Other Revenue
5%
General Fund Revenue
28
Student Instruction
66%
Direct Support to Students
31%
Central Admin.
3%
General Fund Expenditures by Function
29
Licensed Salaries
35%
Classified Salaries
12%
Administrators Salaries
5%
Employee Benefits
30%
Purchased Services
13%
Supplies and Materials
3% Other 2%
General Fund Expenditures by Object
30
REVENUE BUDGET
BY
ACCOUNT
31
32
33
34
35
36
37
38
EXPENDITURE BUDGET
BY
MAJOR FUNCTION
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
FEDERAL AND STATE PROGRAMS
BY
MAJOR FUNCTION
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
North Clackamas School District
Enrollment History
Actual Actual Actual Actual Actual Actual Actual Actual
1999-2000 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07
Average Daily Membership 14,069.50 14,421.20 14,815.30 15,276.40 15,711.60 16,019.00 16,390.20 16,861.70
Additional Weightings:
ELL/ESL 623.60 649.50 812.50 833.90 860.20 857.50 1,002.00 931.30
Special Education 1,547.60 1,593.20 1,634.50 1,683.60 1,727.20 1,762.10 1,802.90 1,808.00
Pregnant and Parenting 45.00 37.80 33.40 40.40 47.20 38.40 33.80 36.60
Students in Poverty 323.40 331.50 340.60 351.20 412.60 420.70 430.40 430.40
Foster Care/Neglected/Delinquent 18.80 18.50 17.50 15.00 14.00 23.30 22.30 21.00
Total Average Daily Membership Weighted 16,627.90 17,051.70 17,653.80 18,200.50 18,772.80 19,121.00 19,681.60 20,089.00
Actual Actual Projected
2007-08 2008-09 2009-10
Average Daily Membership 17,034.00 16,938.80 16,848.20
Additional Weightings:
ELL/ESL 1,041.60 1,028.50 991.90
Special Education 1,877.70 1,880.90 1,857.30
Pregnant and Parenting 35.70 27.20 24.00
Students in Poverty 447.40 444.90 444.90
Foster Care/Neglected/Delinquent 16.80 21.80 21.80
Total Average Daily Membership Weighted 20,453.20 20,342.10 20,188.10
As enrollment is declining and funding is based on the higher of the current fiscal year enrollment or the previous year enrollment, funding for
2010-11 will be based on the 2009-10 projected enrollment.
162
163
North
Cla
ckam
as S
chool D
istrict Bu
dget S
taffin
g C
om
pariso
n
Fund
Licensed
Classified
Administrative
Total
Gen
eral7
89
.60
5
13
.12
7
1.5
0
1,3
74
.22
Oth
er3
5.7
0
20
2.0
1
10
.33
2
48
.04
To
tal8
25
.30
7
15
.13
8
1.8
3
1,6
22
.26
Fund
Licensed
Classified
Administrative
Total
Gen
eral8
06
.84
5
35
.07
7
4.5
0
1,4
16
.41
Oth
er5
1.6
7
20
0.2
3
10
.30
2
62
.20
To
tal8
58
.51
7
35
.30
8
4.8
0
1,6
78
.61
Fund
Licensed
Classified
Administrative
Total
Gen
eral8
46
.96
5
72
.70
7
1.7
5
1,4
91
.41
Oth
er5
7.4
5
19
6.1
9
10
.60
2
64
.24
To
tal9
04
.41
7
68
.89
8
2.3
5
1,7
55
.65
Fund
Licensed
Classified
Administrative
Total
Gen
eral8
82
.03
5
97
.75
8
5.6
0
1,5
65
.38
Oth
er7
7.5
6
16
1.6
4
11
.50
2
50
.70
To
tal9
59
.59
7
59
.39
9
7.1
0
1,8
16
.08
Fund
Licensed
Classified
Administrative
Total
Gen
eral9
50
.58
6
18
.48
8
6.4
0
1,6
55
.46
Oth
er7
0.6
4
12
6.0
9
14
.50
2
11
.23
To
tal1
,02
1.2
2
74
4.5
7
10
0.9
0
1,8
66
.69
Fund
Licensed
Classified
Administrative
Total
Gen
eral8
98
.23
5
79
.87
7
8.6
0
1,5
56
.70
Oth
er7
9.6
5
14
4.1
0
10
.50
2
34
.25
To
tal9
77
.88
7
23
.97
8
9.1
0
1,7
90
.95
Fund
Licensed
Classified
Administrative
Total
Gen
eral8
25
.31
5
96
.06
7
9.4
0
1,5
00
.77
Oth
er7
2.1
4
16
6.6
2
14
.50
2
53
.26
To
tal8
97
.45
7
62
.68
9
3.9
0
1,7
54
.03
Fund
Licensed
Classified
Administrative
Total
Fund
Licensed
Classified
Administrative
Total
Gen
eral6
97
.26
5
88
.45
6
9.4
5
1,3
55
.16
Oth
er7
0.4
8
16
1.9
1
9.3
2
24
1.7
1
To
tal7
67
.74
7
50
.36
7
8.7
7
1,5
96
.87
Note am
ounts rep
resent p
rojected
staffing at th
e time b
ud
get b
oo
k w
as ado
pted
.
2011-12
2008-09
2009-10
2004-05
2005-06
2006-07
2007-08
2010-11
2010-11
164
165
No
rth C
lack
am
as S
cho
ol D
istrict
Lo
cal S
cho
ol D
istrict Pro
perty
Ta
x R
ates
Dis
tric
t 2
01
0 –
11
Ta
x R
ate
*
Can
by
$6
.88
Cen
tenn
ial$
7.0
0
Co
lton
$4
.98
Estacad
a$
5.8
7
Glad
ston
e$
9.4
1
Gresh
am-B
arlow
$5
.59
Lak
e Osw
ego
$6
.90
Mo
lalla Riv
er$
5.5
8
New
berg
$8
.33
No
rth
Cla
ck
am
as
$6
.95
Oreg
on
City
$6
.38
Oreg
on
Trail
$6
.91
Po
rtland
$6
.53
Riv
erdale
$7
.74
Sh
erwo
od
$8
.88
Silv
er Falls
$8
.16
Tig
ard$
7.3
7
West L
inn
-Wilso
nv
ille$
9.3
4
Lo
w
$4
.98
Hig
h$
9.4
1
Av
erage
$7
.16
No
rth C
lackam
as$
6.9
5
*P
er tho
usan
d d
ollars o
f taxab
le valu
ation
.
So
urce: C
lackam
as Co
un
ty-S
um
mary
of A
ssessmen
t and
Tax
Ro
ll
No
rth C
lackam
as tax rate rem
ains $
.20
per th
ou
sand
do
llars of v
aluatio
n b
elow
the o
ther
Clack
amas C
ou
nty
Sch
oo
l Districts.
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
North
Cla
ckam
as S
chool D
istrict L
icensed
Sa
lary
Sch
edu
le
Licen
sed S
alary S
ched
ule fo
r 2011 - 1
2 (d
oes n
ot in
clude d
istrict-paid
PE
RS
)
(191 D
ays)
C
olu
mn
A
Colu
mn
B
Colu
mn
C
Colu
mn
D
Colu
mn
E
Colu
mn
F
Exp
erience S
tep
M
A+
24
MA
+45
Cred
it
BA
B
A+
24
BA
+45
MA
BA
+75*
BA
+105*
0
1
33,5
43
35,2
21
36,0
01
37,1
26
38,8
70
40,8
12
1
2
34,7
18
36,4
52
37,2
63
38,5
35
40,3
45
42,3
62
2
3
35,9
32
37,7
27
38,5
68
40,0
00
41,8
79
43,9
72
3
4
37,1
89
39,0
48
39,9
16
41,5
19
43,4
72
45,6
46
4
5
38,4
91
40,4
13
41,3
15
43,0
97
45,1
22
47,3
80
5
6
39,8
39
41,8
29
42,7
61
44,7
34
46,8
37
49,1
78
6
7
41,2
31
43,2
95
44,2
57
46,4
35
48,6
21
51,0
50
7
8
42,6
78
44,8
08
45,8
08
48,1
98
50,4
66
52,9
89
8
9
44,1
70
46,3
77
47,4
10
50,0
29
52,3
81
55,0
02
9-1
0
10
45,7
17
48,0
00
49,0
67
51,9
32
54,3
73
57,0
90
11-1
2
11
48,2
53
49,6
82
50,7
85
53,9
04
56,4
40
59
,261
13
12
52,4
37
53,6
03
55,9
53
58,5
83
61
,512
14
13
58,0
80
60,8
11
63
,850
15
14
61,4
81
64,3
72
66
,274
16
15
70
,157
*T
eachers h
ired after N
ovem
ber 1
, 1997, m
ust h
ave a m
aster’s deg
ree to b
e placed
on C
olu
mn
D o
r bey
ond o
n th
e salary sch
edule u
nless th
e teacher h
as eight o
r more y
ears of ex
perien
ce in
anoth
er district(s).
Teach
ers hired
prio
r to
N
ovem
ber
1,
1997,
are en
titled
to
move
horizo
ntally
on th
e salary sch
edule w
ithout a m
aster’s deg
ree. Vocatio
nally
licensed
teachers
refer to S
ection 2
7.1
2.2
for h
orizo
ntal m
ovem
ent o
n th
e salary sch
edule.
183
North
Cla
ckam
as S
chool D
istrict C
on
fiden
tial S
ala
ry S
ched
ule
Confid
ential S
alary S
ched
ule fo
r 2011 - 1
2
2011-1
2
2011-1
2
2011-1
2
2011-1
2
1
2
3
4
CE
37,9
64
39,8
62
41,8
56
43,9
47
CF
41,4
92
43,5
67
45746
48,0
33
CG
52,3
14
HC
56,4
72
IC
60,6
04
Positio
n T
itles
Adm
inistrativ
e Assistan
t to th
e Asso
ciate Directo
r for H
um
an R
esources
Pay
roll C
om
pen
sation S
pecialist (C
onfid
ential)
Adm
inistrativ
e Assistan
t to th
e Directo
r for H
um
an R
esources
Adm
inistrativ
e Assistan
t to th
e Chief F
inan
cial Officer
Adm
inistrativ
e Assistan
t to th
e Assistan
t Superin
tenden
t for E
ducatio
n
Adm
inistrativ
e Assistan
t to th
e Assistan
t Superin
tenden
t for O
peratio
ns
(Execu
tive S
ecretary to
the S
uperin
tenden
t)
Adm
inistrativ
e Assistan
t to th
e Superin
tenden
t/Sch
ool B
oard
Note: S
alary b
ased o
n 2
008-0
9 C
onfid
ential S
alary S
ched
ule
184
Cla
ssified W
ag
e Sch
edu
le
20
11
– 2
01
2
Effe
ctiv
e J
uly
1, 2
01
1
T
he
wa
ge
sch
ed
ule
do
es n
ot in
clu
de
the
6%
pa
id P
ER
S.
Jo
b
Gro
up
S
tep 1
S
tep 2
S
tep 3
S
tep 4
S
tep 5
S
tep 6
S
tep 7
A
10
.22
10
.73
11
.27
11
.84
12
.42
13
.06
13
.70
B
11
.08
11
.62
12
.20
12
.81
13
.45
14
.13
14
.83
C
12
.51
13
.14
13
.80
14
.48
15
.21
15
.97
16
.77
D
13
.98
14
.68
15
.41
16
.19
17
.00
17
.85
18
.74
E
15
.43
16
.22
17
.01
17
.87
18
.76
19
.71
20
.70
F
16
.86
17
.70
18
.59
19
.53
20
.50
21
.53
22
.61
G
18
.38
19
.29
20
.27
21
.27
22
.33
23
.45
24
.62
H
19
.84
20
.82
21
.87
22
.96
24
.11
25
.32
26
.58
I 2
1.3
0
22
.37
23
.48
24
.64
25
.89
27
.17
28
.53
J
22
.78
23
.93
25
.13
26
.37
27
.68
29
.06
30
.52
K
24
.38
25
.60
26
.87
28
.22
29
.63
31
.12
32
.67
L
26
.09
27
.39
28
.76
30
.19
31
.70
33
.28
34
.95
Rep
resents a
2%
acro
ss-the-b
oa
rd in
crease fro
m 2
01
0-1
1 co
ntra
ct.
No
te: 1
. Fo
r the 2
01
1 –
20
12
con
tract y
ear step
mo
vem
ent is su
spen
ded
.
2.
Sch
edu
le ha
s been
up
da
ted to
reflect a 7
-Step
sched
ule. P
revio
us in
activ
e steps 1
an
d 2
, an
d
in
activ
e Jo
b G
rou
p P
ha
ve b
een d
eleted. S
ala
ry p
lacem
ent fo
r emp
loy
ees will a
lign
on
the n
ew
sch
edu
le as fo
llow
s:
Prev
iou
s Step
20
10
– 2
01
1 S
tep
3
1
4
2
5
3
6
4
7
5
8
6
185
No
rth
Cla
ck
am
as S
ch
oo
l Dis
tric
t C
lassifie
d J
ob
s D
esc
rip
tion
(A
s o
f Ju
ly 2
01
1)
J
ob
Gro
up
A
J
ob
Gro
up
D (c
on
t.)
Jo
b G
rou
p F
(co
nt.)
A
Co
ok 1
D
T
ech
nic
al A
ssis
t Ch
ild S
erv
ice
F
Ris
k M
gm
t Sp
ecia
list
A
Exte
nd
ed
Da
y C
oo
rdin
ato
r D
T
ech
nic
al A
ssis
t Cu
lina
ry A
rts
F
Ro
utin
g S
pe
cia
list
J
ob
Gro
up
B
D
Te
ch
nic
al A
ssis
t Ma
nu
factu
ring
F
Se
cre
tary
EL
D P
rog
ram
B
Co
ok 2
Ro
ve
r D
T
ech
nic
al A
ssis
t Mid
dle
Sch
oo
l F
S
ecre
tary
Pro
jects
B
Co
ok 2
D
T
ech
nic
al A
ssis
tan
t Co
sm
eto
log
y
F
Se
cre
tary
Stu
de
nt S
up
po
rt Svc
B
Exte
nd
ed
Da
y C
oo
rdin
ato
r D
T
ech
nic
al A
ssis
tan
t HS
F
S
ecre
tary
Te
ch
no
log
y In
form
atio
n
B
Instru
ctio
na
l Assis
t Prim
ary
D
T
ech
nic
al A
ssis
tan
t La
nd
La
b
F
Sp
ecia
l Ed
uca
tion
Tra
ns S
pe
c
B
Instru
ctio
na
l Assis
t Inte
rme
dia
te
D
Te
ch
nic
al A
ssis
tan
t Ma
rke
ting
F
Stu
de
nt a
nd F
am
ily A
dvo
ca
te
B
Ma
il Cle
rk
D
Te
ch
nic
al A
ssis
tan
t PA
CE
F
T
ech
no
log
y S
up
po
rt Sp
ecia
list
J
ob
Gro
up
C
D
Te
ch
nic
al A
ssis
t-Bilin
gu
al
J
ob
Gro
up
G
C
Co
ok 3
Jo
b G
rou
p E
G
G
rou
nd
s M
ain
ten
an
ce
Le
ad
er
C
Cu
sto
dia
n N
igh
t E
S
ecre
tary
Fa
cilitie
s/O
ps
G
Le
ad
Day C
usto
dia
n H
igh
Sch
oo
l
C
Cu
sto
dia
n/F
acility
Mo
nito
r E
A
tten
da
nce
Ad
vis
or H
S
G
Me
ch
an
ic 2
C
Gro
un
dsw
ork
er 1
E
C
oo
k M
an
ag
er 2
Hig
h S
ch
oo
l G
O
pe
ratio
ns A
na
lyst
C
IA A
du
lt Tra
nsitio
n P
rog
ram
E
C
oo
k M
an
ag
er 3
-Ba
se
Kitc
he
n
G
Pu
rch
asin
g S
pe
cia
list 2
C
IA H
igh
Sch
oo
l Tra
nsitio
n P
rog
ram
E
D
isse
min
atio
n G
ran
t Assis
tan
t G
B
on
d P
urc
ha
sin
g S
pe
cia
list 2
C
Instru
ctio
na
l Assis
t Me
dia
HS
E
D
istrib
utio
n C
en
ter L
ea
dp
ers
on
G
Vid
eo
Te
ch
nic
al S
up
po
rt
C
Instru
ctio
na
l Assis
tan
t EL
D
E
Driv
er T
rain
er
J
ob
Gro
up
H
C
Instru
ctio
na
l Asst M
ed
ia
E
Driv
er T
rain
er E
xtra
H
B
uild
Ma
int 2
Ca
rpe
nte
r
C
Me
dia
Te
ch
no
log
y A
ssis
tan
t E
G
rou
nd
sw
ork
er 2
H
B
uild
Ma
int 2
Ca
rpe
nte
r/Lo
ck
C
Sp
ecia
l Ed
Assis
t Stru
ctu
red
Le
arn
ing
C
en
ter
E
He
ad
Cu
sto
dia
n E
lem
en
tary
H
B
uild
Ma
int 2
Lo
cksm
ith
C
Pa
ren
t Te
ch
nic
ian
E
Le
ad
Eve
nin
g C
usto
dia
n - H
S
H
Bu
ildin
g E
ng
ine
er
C
Sp
ecia
l Ed
Re
so
urc
e R
m E
lem
E
M
ech
an
ic 1
H
Jo
urn
eym
an
Ele
ctric
ian
C
Sp
ecia
l Ed
Re
so
urc
e R
m M
idd
le
E
Op
era
tion
s T
ech
nic
al S
up
po
rt H
L
ea
d M
ech
an
ic
C
Sp
ecia
l Ed
Re
so
urc
e R
m H
igh
E
Ra
dio
Op
era
tor
H
Syste
m A
na
lyst
C
Sp
ecia
l Ed
uca
te T
ech
Assis
t E
R
ou
te D
rive
r Sp
ecia
l Ne
ed
s
H
Syste
ms S
up
po
rt An
aly
st
C
Te
mp
Sp
ecia
l Ne
ed
Tra
nsp
ort IA
E
R
ou
te D
rive
r/Up
ho
lste
rer
H
Te
leco
mm
un
ica
tion
s S
pe
cia
list
C
Title
1 A
ssis
tan
t E
S
ecre
tary
Co
ord
ina
tor S
eco
nd
ary
Prg
. H
U
tility M
ain
t 2 S
yste
m T
ech
nic
ian
C
Tra
nsitio
na
l Assis
tan
t, Le
arn
ing
Ctr
E
Se
cre
tary
Hu
ma
n R
eso
urc
es 1
H
U
tility M
ain
t 2 B
oile
rs/C
on
trl
J
ob
Gro
up
D
E
Se
cre
tary
Prin
cip
al E
lem
en
tary
H
U
tility M
ain
t 2 H
VA
C
D
Acco
un
ts R
ece
iva
ble
/Pa
yro
ll Sp
ecia
l E
S
ecre
tary
Prin
cip
al M
id S
ch
H
Utility
Ma
int 2
Re
frige
rate
/AC
D
Assis
tan
t Se
cre
tary
Tra
nsp
orta
tion
&
Sh
op
E
S
ecre
tary
Prin
cip
al H
igh
Sch
oo
l
Jo
b G
rou
p I
D
Asst. S
ecre
tary
Cu
sto
dia
l E
S
ecre
tary
SS
S R
eco
rds
I A
cco
un
tan
t 2
D
Asst. S
ecre
tary
Ele
me
nta
ry
E
Se
cre
tary
Tra
nsp
ort D
irecto
r I
Bo
nd
Acco
un
tan
t
D
Asst. S
ecre
tary
Hig
h S
ch
oo
l E
T
ech
nic
al A
ssis
tan
t Sch
ed
ulin
g
I B
uild
ing
s/U
tilities L
ea
d P
ers
on
D
Asst. S
ecre
tary
Mid
dle
Sch
oo
l E
T
itle I S
ecre
tary
Cu
rricu
lum
I
Ch
ief E
lectric
ian
D
Asst. S
ecre
tary
Tra
nsp
orta
tion
Jo
b G
rou
p F
I
Fo
rem
an
Ve
hic
le M
ain
ten
an
ce
D
Atte
nd
an
ce
Se
cre
tary
HS
F
A
cco
un
ts P
aya
ble
Sp
ec 2
Jo
b G
rou
p L
D
Stu
de
nt B
eh
avio
r Sp
ecia
list
F
Acq
uis
ition
Sp
ecia
list
L
Pro
gra
mm
er A
na
lyst
D
Bo
okke
ep
er
F
Ap
pre
ntic
e S
yste
m T
ech
nic
ian
L
So
ftwa
re &
Ne
two
rk A
na
lyst
D
Bo
okke
ep
er H
S
F
Bo
nd
Ad
min
istra
tive
Assis
tan
t
D
Ca
mp
us M
on
itor
F
Bu
sin
ess O
pe
ratio
ns S
pe
cia
list
D
Co
ok M
an
ag
er 1
- MS
F
C
om
mu
nity
Ou
trea
ch
Ru
ssia
n
D
Cu
sto
dia
n/D
ay - H
S
F
Co
mm
un
ity O
utre
ach
Sp
an
ish
D
De
live
ry D
rive
r - Co
urie
r F
C
om
mu
nity
Ou
trea
ch
Vie
tna
me
se
D
Exte
nd
ed
Da
y A
rea
Co
ord
ina
tor
F
Dis
pa
tch
er T
ran
sp
orta
tion
D
Ro
ute
Driv
er (B
us D
rive
r) F
D
rive
r Tra
ine
r
D
Se
cre
tary
EL
D P
rog
ram
F
E
xe
cu
tive
Se
c C
om
& G
ovt R
ela
tion
s
D
Se
cre
tary
Fa
cility
Sch
ed
ulin
g
F
Exe
cu
tive
CM
T S
ecre
tary
D
Se
cre
tary
Gu
ida
nce
F
Gro
un
dsw
ork
er 2
Wa
ter S
yste
ms
D
Se
cre
tary
Ho
me
less L
iais
on
F
He
ad
Cu
sto
dia
n M
idd
le S
ch
oo
l
D
Se
cre
tary
Instru
ct S
up
pt H
S
F
He
ad
Cu
sto
dia
n O
SC
D
Se
cre
tary
-Asst P
rincip
al H
S
F
Hig
h S
ch
oo
l Te
ch
no
log
y S
pe
cia
l
D
Se
cre
tary
-Asst P
rincip
al M
S
F
Jo
b S
ch
ed
ule
r
D
Se
cre
tary
-Ath
letic
s &
Activ
ity
F
Pa
yro
ll Be
ne
fit Sp
ecia
list
D
Sp
ecia
l Ed
uca
te T
ech
Assis
t F
P
ayro
ll Sp
ecia
list
