2013 14 adopted budget - high desert education … adopted budget paul andrews high desert esd high...

2013-14 Adopted Budget

Paul Andrews High Desert ESD

High Desert Education Service District 145 SE Salmon Avenue • Redmond, OR 97756 • 541.693.5600

www.hdesd.org

Serving Kids in Central Oregon Since 1918

2013-14 Adopted Budget June 18, 2013

Bob Moore Chair, Board of Directors

John Rexford Superintendent

Greg Munn, Director of Financial Services

Theresa Layman, Business Supervisor

145 SE Salmon Avenue Redmond, Oregon 97756

541.693.5600 www.hdesd.org

http://www.hdesd.org/

High Desert Education Service District 2013-14 Adopted Budget

TABLE OF CONTENTS

Introduction – Section 1 Agency Information: Mission, Vision and Board Objectives .............................................................................................. 1-1 Organization Chart and Core Service Areas .................................................................................... 1-2 Serving Students ................................................................................................................................... 1-3 Governance ........................................................................................................................................... 1-3 Board of Directors ......................................................................................................................................... 1-4 Budget Committee ......................................................................................................................................... 1-6 Budget Calendar ............................................................................................................................................. 1-7 Budget Assumptions ...................................................................................................................................... 1-8

Executive Summary – Section 2 Superintendent’s Budget Message................................................................................................................ 2-1 Superintendent’s Budget Presentation ........................................................................................................ 2-3 Financial Structure ....................................................................................................................................... 2-11 Budget Summaries: All Funds ............................................................................................................................................. 2-14 General Fund (Support Services and Local Service Plan)............................................................ 2-15 Special Revenue Funds ...................................................................................................................... 2-19 Other Funds ........................................................................................................................................ 2-21

General Fund – Section 3 Description of Revenues and Expenditures ............................................................................................... 3-2 Revenue Details .............................................................................................................................................. 3-7 Expenditure Details ....................................................................................................................................... 3-8

Special Revenue Fund – Section 4 Program and Fund Descriptions .................................................................................................................. 4-1 Revenue Details .............................................................................................................................................. 4-7 Expenditure Details ..................................................................................................................................... 4-16

Other Funds – Section 5 Fund Descriptions .......................................................................................................................................... 5-1 Revenue Details .............................................................................................................................................. 5-2 Expenditure Details ....................................................................................................................................... 5-3 Supporting Documents – Section 6 Resolutions ...................................................................................................................................................... 6-1 Publication Notices ........................................................................................................................................ 6-3 ED Forms ....................................................................................................................................................... 6-7

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AGENCY INFORMATION – MISSION, VISION & GOALS

Outstanding Service for our Children’s Future!

Mission

Provide effective and equitable services directed at achieving the most favorable developmental and educational outcomes for our children. The services will be provided

directly by the ESD or by collaborating with community agencies and school districts.

Vision

Be a state leader in providing quality services to schools, children and families.

Board Objectives

In the Area of Efficiency Provide services on a regional basis to meet the needs of identified students in our

local school districts.

Maximize tax dollars so they can provide the greatest value to local school districts, staffs and students.

Ensure resources are flexible allowing access to services regardless the size of the school district and/or school.

In the Area of Equality Advocate for stable and adequate resources for all students birth to age 21.

Provide research-based educational development opportunities to teachers and staff to assist local school districts in meeting their academic goals while meeting state and federal government requirements.

Provide educational partners with appropriate depth of knowledge to allow children to fulfill their destiny.

In the Area of Excellence Support a systems approach to school improvement that promotes an increase in

student achievement.

Provide staff and students the same level of high quality support across our region.

Provide regional leadership to districts, schools and teachers to improve student outcomes at the local level.

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AGENCY INFORMATION – ORGANIZATION CHART AND CORE SERVICE AREAS

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AGENCY INFORMATION

Serving Students

The High Desert Education Service District serves four component school districts within Crook and Deschutes Counties. In addition, another ten counties are provided services through regional contracts. It is a core belief of the High Desert ESD that all children deserve the support and help they need to learn, grow and succeed in today’s educational system. HDESD works together with school districts, social services agencies and local communities to provide quality, efficient, and cost effective services to meet the needs of our children. HDESD offers more than 22 programs to school districts and children birth to 21 years of age. Service areas include the four core service areas: Children with Special Needs, Technology, School Improvement, and Administrative Services. Services range from Early Intervention to Information Technology and from Career Technical Education to the Family Access Network.

Governance

The High Desert Education Service District was one of three ESDs chosen to be part of a pilot project established by the 2005 legislature to explore the benefits of a new governance model for ESDs. The pilot model became permanent in 2013 with the passage of senate bill 529.

Local K-12 school boards elected five ESD board members to represent their districts. These five board members then appointed the remaining four members to represent identified constitutes on our community. Biographies of the current Board of Directors begin on the following page.

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BOARD OF DIRECTORS

Robert Moore, Chairman Term expires June 2013 Representing Social Services

Chairman Moore is the Project Coordinator for the Central Oregon Partnerships for Youth program at the Deschutes County Sherriff’s Office. He also has participated on the Central Oregon Homeless Leadership Council and the City of Bend Downtown Advisory Committee. He has an undergraduate degree in Business from Western Washington University and a Masters degree in Public Administration from Portland State University. He lives in Bend with his wife of eight years. Bob has worked with programs that eliminate barriers for kid’s development and provide them opportunities to grow. Many of the ESD programs provide services to remove the obstacles to kids becoming successful in life. He is proud to be involved with the ESD and the program and work it supports.

Scott Reynolds, Vice-Chairman Term expires June 2013 Representing the Bend-La Pine School District

Vice-Chairman Reynolds was elected to represent the Bend-La Pine School District on the HDESD Board. Scott has been active in Oregon public schools for many years. He served on the Bend-La Pine School Board for six years as Chairman for three years and as Vice Chair for one year. Scott served on the Bend-La Pine School District Budget Committees for eight years. He was chairperson on the Bend-La Pine Sites and Facilities Committee. As Treasurer of Central Oregonians for Reasonable Education (CORE) he helped pass school Bonds for growth in the Bend School District. Scott’s three daughters have all had great educational opportunities in the Bend-La Pine schools and all have gone into the Oregon University System to continue their education. His goals are to see that all children receive many opportunities and alternatives for a quality education.

Terry Rahmsdorff, Director Term expires June 2013 Representing the Business Community

Director Rahmsdorff has served on the ESD Board since 1999. He has also served on the Bend-LaPine School Board from 1987 until 1999, the Oregon School Boards Association Board of Directors from 1990 until 1998, and was President of the Association during 1996-97. Rahmsdorff has been an attorney in Bend since 1981. He is married with one daughter in graduate school and another in undergraduate school.

John Sundell, Director Term expires June 2013 Representing the Crook County School District

Director Sundell moved to Crook County in 2005, from San Francisco, following a 40 year career in corporate finance. He is currently a member of the Crook County School District Budget Committee and previously served as chairman of the District’s Facilities Review Committee. He serves as a member of the Crook County Planning Commission and headed two task forces appointed by the Crook County Court. He is a graduate of Harvard College (BA Economics) and Harvard Business School (MBA Finance).

Cathy Miller, Director Term expires June 2013 Representing the Redmond School District

Cathleen Miller was born in Tucson Arizona and but calls Oregon her home. She is a graduate from Oregon State University, and was among the first women to join and receive a commission at OSU’s Naval ROTC. She pioneered many “firsts” during her career to include assignments to sea, non-traditional executive positions and designation as a Surface Warfare Officer. After completing twenty years of naval service, she became a defense contractor, and moved to Oregon with her husband Blake, and their three sons, Matthew, Terry and young Blake. She is co-owner of a small local business and has been an active volunteer in both the Redmond schools and community for over 12 years.

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BOARD OF DIRECTORS

Carol Moorehead, Director Term expires June 2016 Representing the Sisters School District

Director Moorehead is retired recently as the Dean of Continuing Education and Extended Learning at Central Oregon Community College. She has her Bachelor of Arts degree in Early Childhood Education from the Evergreen State College and a Master of Education in Adult Education and Community College Administration from Oregon State University. Her volunteer activities have included Redmond Chamber of Commerce Board of Directors-Past President, Oregon Community Education Association Board of Directors-Past President, Leadership Redmond Board of Directors, Central Oregon Workforce Investment Board and Redmond Economic Development Board of Directors-Secretary. In her leisure time she likes to bicycle, hike, ski, read, travel and spend time with her husband and son.

Ron Radabaugh, Director Term expires June 2016 Representing the At-Large position

Ron Radabaugh, a fifth generation Oregonian, has been active in board positions for 50+ years. He has spent years working and traveling internationally with a keen interest in learning about different nationalities, families, schools, government and economies. He’s experienced in business and sports associations as a commercial building contractor, restaurant manager and regional and national ski race organizer. Involved in the early development of radiant heating design and equipment in north America. Currently Ron is the national sales manager for a start-up company developing and selling induction lighting to institutional, municipal and commercial greenhouses. This is Ron's third term on ESD board in Central Oregon as board member and board chairman. The present board position is at large to provide a contact person representing the tax paying families of students with concerns about their student needs.

Doug Nelson, Director Term expires June 2016 Representing the Bend-La Pine School District

Dr. Douglas Nelson earned his Doctorate in Education from Seattle University in 1986. He also holds a Masters of Education from the University of Puget Sound that he received in 1974, to go along with his Bachelor of Arts in History from Whitman College that he earned in 1970. He started his career in education as a social studies teacher and swim coach at Auburn Senior High School in Auburn, Washington in 1970. After a 38-year career in public education, the last 19 as a K-12 superintendent, Doug is now doing leadership and executive coaching. He is certified through New Ventures West in San Francisco. He has clients both in education and the private sector including Credit Union leadership and small business owners. Doug has broad experience in leadership, working with Boards, running organizations and challenges of school superintendents and Credit Union CEO's. He and his wife, Virginia, have three daughters: Kourtney, Karly, and Jenna.

Jennifer Newby, Director Term expires June 2016 Representing Higher Education

Jenni Newby is an Instructional Dean at Central Oregon Community College. She as a Bachelor’s degree in Spanish Language and Literature from Whitman College and a Master’s degree in Spanish Language and Literature from Washington State University. Currently, she is finishing her PhD in Education from Oregon State University. Previous to working at COCC, Jenni worked at the Oregon Department of Community Colleges and Workforce Development, Portland Community College, and served as Peace Corps Volunteer in the Republic of Cape Verde where she taught English as a Second Language. Jenni is has a strong interest in ensuring that education and educational services provided for students and families are equitable and fair. She lives in Bend with her husband of 7 years and her three and half year old son.

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BUDGET COMMITTEE

Bend-La Pine School District 1. Peggy Kinkade

2616 NW Sargent Way Bend, OR 97701 Term expires: 06/30/13

2. Ron Wilkinson Term expires: 06/30/15

3. Brad Henry Term expires: 06/30/15

Crook County School District 1. Patti Norris

Term expires: 06/30/13

2. Duane Yecha Term expires: 06/30/15

Redmond School District 1. Martha Hinman


2. Kathy Steinert Term expires: 06/30/13

3. Mike McIntosh Term expires: 06/30/13

Sisters School District 1. Jim Golden


2. Sandy Tartaglia Term expires: 06/30/14

Total School District Members = 10

High Desert ESD Board Members 1. Scott Reynolds

1255 NE Williamson Blvd. Bend, OR 97701

2. Cathy Miller 2844 NW Williams Loop Redmond, OR 97756

3. Jennifer Newby 1142 NW Remarkable Drive Bend, OR 97701

4. Ron Radabaugh 6741 NW Lamonta Road Prineville, OR 97754

5. John Sundell 14221 SW Mountain View Dr. Powell Butte, OR 97753

6. Carol Moorehead 69433 Carlton Street Sisters, OR 97759

7. Bob Moore 2556 NW Shields Drive Bend, OR 97701

8. Terry Rahmsdorff 215 NW Greenwood Ave. Bend, OR 97701

9. Doug Nelson 20328 Donkey Sled Road Bend, OR 97702

Total ESD Board Members = 9

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BUDGET CALENDAR

February 19 Tuesday Board meeting 5:30 pm: Declare vacancies on Budget Committee. Adopt 2013-14 Budget Calendar. March 19 Tuesday Board meeting 5:30 pm:

Appoint Budget Committee members to fill vacancies. Publish 1st notice of Budget Committee meetings. April 2 Tuesday Publish 2nd notice of Budget Committee meetings. 16 Tuesday 1st Budget Committee meeting 5:30 pm (prior to regular Board

meeting): Elect Budget Committee Chair. Budget message and proposed budget presented by the Budget

Officer.

May 21 Tuesday 2nd Budget Committee meeting 5:30 pm (prior to regular Board

meeting): Motion to approve budget and tax levy by fund, rate, and

dollars. 28 Tuesday Publish notice of Budget Hearing. June 18 Tuesday Public hearing of approved 2013-14 budget 5:30 pm (prior to regular

Board meeting): Board adopts budget and makes appropriations. July 12 Friday File Tax Certification form with County Assessors.

Distribute 2013-14 Adopted Budget document to ODE, County Clerks, ESD, and Oregon Dept of Revenue.

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BUDGET ASSUMPTIONS

Revenue Total revenue for the 2013-14 year is $35,848,235 which is comprised of approximately 80 different sources across 55 different funds and programs. The following analysis explains the history behind the District’s top revenue sources and assumptions used to build the 2013-14 Adopted Budget. State School Fund The 2013-14 Department of Education’s State School Fund (SSF) revenue is estimated at $9,880,058. This figure is calculated by multiplying projected enrollment of 31,349.4, as measured by average daily membership-weighted (ADMw), by a per ADMw rate of $315.16. Regional enrollment declined between 2008-09 and 2011-12 which is a significant difference from prior years when enrollment was growing at an average rate of 3.3% per year for the four year period between 2004-05 and 2007-08. This trend turned around in 2012-13 with an ADMw increase of 1.4% (420) in 2012-13 and 0.5% (152) projected increase in 2013-14. These increases are due primarily to growth in charter school enrollment.

Change in ADMwFrom Prior Year

-1.0%

-0.5%

0.0%

0.5%

1.0%

1.5%

2.0%

2.5%

3.0%

2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14

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The second component to the state school fund revenue calculation is the rate per ADMw. The estimated rate from the state, and the rate included in the Adopted Budget, is $315.16. While this is an increase of $20.43 or 6.9% from 2012-13, the rate is projected to exceed the 2007-08 rate for the first time in six years.

SSF Revenue per ADMwIncludes Stimulus Funds

260

270

280

290

300

310

320

2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14

SSF Stimulus

For the five year period between 2007-08 and 2011-12 the reduction in both ADMw and the state’s funding rate per ADMw have generated an overall decrease in SSF funding of 6.2%. This funding decline is a significant challenge for a region that has experienced booming growth in the years preceding the recession. The 7.5% overall funding increase in 2013-14 is a welcome change from prior years but will be absorbed by the increase in PERS retirement rates.

Total State School Fund RevenueIncludes Stimulus Funds

8,000,000

8,500,000

9,000,000

9,500,000

10,000,000

2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14

SSF Stimulus

Early Intervention-Early Childhood Special Education Our EI/ECSE program is hopeful, after years of decreased dollars, to see an increase in the 13/15 biennium. HDESD’s share of this increase is dependent upon our percentage of the student count and/or any changes made in the process used to determine each service area’s contract amount. We are optimistic that EI/ECSE

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will be able to maintain the current level of service for the 13/14 fiscal year, which is the basis upon which this budget was developed. Central Oregon Regional Program Regional Programs will be undergoing a major restructure regarding Autism, Assistive Technology and Severe Orthopedic Impairment services during the 13/15 biennium. Currently, we are aware that some changes to these services have been recommended, however, we have not received a comprehensive plan in order for us to move forward in actual program planning. ODE has indicated that we should budget flat for 13/14 fiscal year as the legislative process will determine our final funding level. There is some concern that the process used for distribution of the funding may change to a child count (counting each child once) rather than the traditional duplicated services count (counting each eligible CORP service) which may impact the amount of funding we receive. Long Term Care & Treatment ODE has indicated that we should build our Long Term Care & Treatment budget on flat funding for the 13/14 fiscal year. There have been ongoing discussions regarding the funding formula used to develop the contract for each service area, however, final recommendations have not yet been made to change the formula. Once this issue is resolved, we will have a better idea of our funding level for 13/14 fiscal year as various distribution scenarios are developed. Healthy Families of the High Desert This program has received the major portion of their funding through the Deschutes County Commission on Children and Families as well as funding from Deschutes County funds specifically. Due to the changes at the State level, the County Commissions across the State will be dismantled as we know them on December 31, 2013. The process regarding how we receive the funds from the State has not yet been finalized. We have been advised to budget flat for the 13/14 fiscal year which is reflected in this program budget. Property Taxes Flat to slightly up from 2012-13 which is consistent with the districts in our region. Contingency and Ending Fund Balance

Operating contingency are funds budgeted to cover current year unexpected costs. In prior years the Board of Directors established a goal of an annual operating contingency of 5% of General Fund expenditures. As a result of a 2013 Board policy directing the Superintendent to propose a budget with a minimum 5% of total General Fund revenue as unappropriated ending fund balance, no additional funds are proposed to be budgeted as contingency funds this year. Unappropriated ending fund balance is money specifically set aside to be carried forward to cover costs in future years. This budget includes $560,843 categorized as unappropriated ending fund balance which is 5% of total General Fund revenue.

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Enrollment Average Daily Membership (weighted) estimates per the superintendents. These numbers are used to allocate property tax and State School Fund revenue and many shared costs in the Local Service Plan.

District 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2013-14 %

Bend-La Pine 17,400 17,821 17,721 17,721 18,129 18,250 18,525 59.1%

Redmond 7,795 7,885 7,888 7,876 7,620 7,733 7,801 24.9%

Sisters 1,622 1,505 1,573 1,368 1,452 1,289 1,274 4.1%

Crook County 3,823 3,770 3,553 3,489 3,260 3,416 3,757 12.0%

Total 30,640 30,981 30,735 30,454 30,461 30,688 31,357 100.0% PERS Rate and Reserves Every two years in the fall the state publishes an actuarial valuation of the PERS that provides employer-specific rates that are in effect for two years beginning the following July. Due to the recession and dramatic losses in the stock market following the 2008 crash, the state PERS employer rates have climbed significantly in both the 2011-13 and 2013-15 biennia. Annual rates in the 2011-13 biennium were 10.9 percentage points (or 545%) higher than the 2010-11 year. The initial PERS employer rates issued for the 2013-15 biennium were 7 percentage points (or 54%) higher than the rates for the prior biennium. The passage of Senate Bill 822 provided some relief to the 2013-15 rate increase by reducing it by 4.4 percentage points. The rate “relief” is comprised of two components, 2.5 percentage points from true reform and 1.9 percentage points from a collar that transfers current period liabilities to the future. This budget recognizes the 2.5 percentage point reduction in rates charged through payroll but defers the 1.9 percentage point reduction to reserves to meet future PERS liabilities. Including the SB 822 reduction, the 2013-14 overall PERS rate (employer rate plus 6% pickup rate plus the UAL rate) is 31.9%, an increase of 5.0 percentage points from the 2012-13 rate of 26.9%. There are strong indicators that PERS rates will remain at or above the 2013-15 rates for years to come. Years ago the ESD Board of Directors had foresight and began setting aside a small portion of funds annually in a reserve account to offset potential future cost increases in the event of an increase in rates. By 2011 the reserve fund had reached $1.3 million. That same year the Board elected to begin using a portion of these funds annually to offset the significant rate increases which began in the 2011-12 fiscal year. The 2013-14 Adopted Budget allocates $325,000 of reserve funds to offset a portion of the additional costs created by the PERS rate increase. The use of reserves reduces the rate charged to programs by 3.8 percentage points (from 31.9% to 28.1%). Staffing Costs Staffing costs in the 2013-14 Adopted Budget are built based on the following assumptions:

Step increases where eligible No cost of living adjustment An increase of $22 per month to the health insurance cap. Restoration of most days reduced in the 2012-13 budget. Unemployment insurance rate decrease from 1.2% to 1.1%

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Allocated Costs The purpose of allocated costs is to spread shared administrative/overhead costs that benefit all programs in the agency across those functions that provide direct service to external customers. The 2013-14 budget includes a reduction in the allocated cost rate charged to ESD programs from 8% to 7.5% Allocated Cost Rates:

2012-13 state certified rate 7.84% 2012-13 adopted rates 8.00% ESD programs except where limited by grant 6.00% Local Service Plan programs 4.00% Substitute costs for component districts 7.00% Substitute costs for non-component districts 10.00% Services provided to non-component districts 2013-14 adopted rates 7.50% ESD programs except where limited by grant 6.00% Local Service Plan programs 4.00% Substitute costs for component districts 7.00% Substitute costs for non-component districts 10.00% Services provided to non-component districts

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High Desert Education Service District

2013-14 Adopted Budget

SUPERINTENDENT’S BUDGET MESSAGE

Developing a budget for the 2013-14 fiscal year has been an interesting blend of hope and uncertainty.

I am reminded constantly that we live in interesting times, replete with social and financial pressures,

but I remain optimistic. Despite what is often heard in the media, student success and achievement are

at all time highs based on a variety of measures. If nothing else, the “No Child Left Behind” act reminded

us to focus on the success of every child. Reform and restructuring of public education has become a

spectator sport, and Oregon’s education system is in the midst of the greatest change seen in several

generations.

Through it all we must remain focused on our task as an organization: Supporting and partnering with

students, families and school districts in Central and Eastern Oregon. Every day, area students succeed

with help from High Desert Education Service District programs and staff.

We help children succeed by providing schools and families with exceptional programs including:

Special education

Early childhood development

Career and technical education

School improvement

Substitutes

Integrated health screenings

Social services

We help schools save money by sharing expertise and talent across several school districts by providing:

Human resources support

Financial services

Legal services

Technology specialists & systems

Professional development for teachers & staff

We hire exceptional teachers and staff and share their expertise and talent with multiple school districts

to keep high quality education affordable – even in the smallest, rural areas.

We make quality technology and administrative support available to schools by delivering systems and

sharing expert staff among multiple school districts.

Sharing quality education programs is an affordable, and efficient way to make sure children have

access to the services they need in order to be successful in school and life.

Each member of the High Desert ESD team is a champion for children of all ages. From birth to 21 years,

we work to bring high quality, affordable education services to families in our communities.

The 2013-14 budget is based on the best information available at the time of this writing. Our general

fund budget is based on the proposed $6.55 billion state appropriation for K-12 education. We have

used updated enrollment estimates from our constituent school districts and other programs. As always,

our primary cost drivers are related to employing a quality staff to service our customers.

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The major change in this area is the rising cost of PERS (retirement) rates. An anticipated increase of

almost 7 percentage points has been included in this proposed budget. A PERS reform bill is making its

way through the Oregon Legislature at this time. If adopted, the anticipated rate reductions may make it

possible for us to return to a full calendar in many of our programs.

Several other factors will affect our ability to restore previous reductions. We are currently engaged in

collective bargaining with our association staff. The results of that process will likely not be known until

well after the budget process is complete. In addition, we are learning about the impacts of the

Affordable Care Act and other issues related to employee health coverage.

We have worked with each of our four constituent school districts to develop a budget for the local

service plan within the general fund that meets their needs to the greatest extent possible.

Many people may not be aware that the general fund only represents about a third of our budget.

Lacking better information, we are budgeting for generally flat revenues for most of our state and federal

contracts (Early Intervention/Early Childhood Education, Central Oregon Regional Program, Career

Technical Education, etc.). Funding for these contracts is unfortunately often not known until the end of

the Legislative process. We are also still determining the effects of federal budget reductions due to

sequestration.

In the end, it is important to remember why we all work or volunteer in this profession: the children. They

will remain our focus and priority as we move through this budget process, and embark on another year

serving the community.

Respectfully Submitted,

John M. Rexford

Superintendent

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2013-14 Proposed Budget

Agenda

Superintendent’s Budget MessageScope of ServiceScope of ServiceESD FocusBudget AssumptionsOverview of Proposed Budget documentQuestions to Greg Munn at [email protected] budget meeting May 21st at 5:30 pm

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Scope of Service

ESD Focus

Supporting and partnering with students, families and school districts in Centralfamilies and school districts in Central and Eastern OregonHire exceptional staff to provide top quality programs even in the smallest rural areasLeverage talent and save money by sharing expertise across multiple districts

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Budget Assumptions

HDESD General Fund SSF revenue based on the state’s proposed $6 55B K 12 budgeton the state’s proposed $6.55B K-12 budgetTotal SSF formula revenue is $9,888,484, up $715,000 (7.8%) from 2012-13SSF is comprised of regional enrollment (ADMw) multiplied by the state rate31,379 ADMw is up 153 (0.5%) from 2012-13$315.13 per ADMw is up $21.49 (7.6%) from 2012-13

Change in ADMwFrom Prior Year

1.5%

2.0%

2.5%

3.0%

‐1.0%

‐0.5%

0.0%

0.5%

1.0%

2007‐08 2008‐09 2009‐10 2010‐11 2011‐12 2012‐13 2013‐14

Enrollment grew annually at an increasing rate for most of the years prior to the recessionThe growth rate stalled in 2008-09 and declined until 2012-13Growth since 2012-13 due mostly to charter school enrollmentsProjected 2013-14 ADMw of 31,379 is up 153 (0.5%) from 2012-13

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SSF Revenue per ADMwIncludes Stimulus Funds

290

300

310

320

260

270

280

290

2007‐08 2008‐09 2009‐10 2010‐11 2011‐12 2012‐13 2013‐14

SSF Stimulus

The rate grew steadily over the years until it peaked at $304.20 in 2007-08Has declined every year since then with the exception of 2012-13.2013-14 rate of $315.13 will exceed 2007-08 for first time in six years and is up $21.49 (7.6%) from 2012-13

Total State School Fund RevenueIncludes Stimulus Funds

9 000 000

9,500,000

10,000,000

8,000,000

8,500,000

9,000,000

2007‐08 2008‐09 2009‐10 2010‐11 2011‐12 2012‐13 2013‐14

SSF Stimulus

Declining rate and ADMw from 2007-08 to 2011-12 have generated an overall decrease in SSF of 6.7%A significant challenge for a region that experienced booming growth in the years preceding the recessionOverall funding increase of 7.8% in 2013-14 is helpful but will almost entirely be absorbed by the increase in PERS rates

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Other Programs

The SSF is only 28% of the ESD’s total revenue and funds a portion of General Fundrevenue and funds a portion of General Fund programs (ESD admin and District LSP)There are nearly 80 other programs across the ESDTop five other programs:

○ Substitute billing 15%○ Substitute billing 15%○ EI/ECSE 12%○ CORP 5%○ Medicaid billing 4%○ Tech consortium 3%

Other ProgramsEI/ECSE – after years of decreases we are hopeful to see an increase next year which will allow us to

l i i h i l l i 2013at least maintain the current service level in 2013-14CORP – will undergo a major restructuring and ODE suggests we budget flat as the legislative process will determine final fundingLTCT – Assume flat funding per ODE which may change based on modification of the fundingchange based on modification of the funding formulaHealthy Families – changes at the state level have yet to be finalized to determine how funding will be received for HF and at what level. State has advised to assume flat funding for now.

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Contingency & Fund Balance

Prior Board goal of 5% General Fund contingency and 1% unappropriatedcontingency and 1% unappropriatedending fund balance was superseded in 2013New Board policy requires an unappropriated ending fund balance budgeted at 5% of total General Fund revenue which is reflected in this budget

PERS

ESD PERS rate from the state increases 7 percentage points in 2013-14percentage points in 2013-14The overall rate charged against payroll for PERS related costs (including our UAL) will increase 7.5 percentage points$325,000 of the PERS reserve funds will be applied against the increase which will lowerapplied against the increase which will lower the overall rate by 3.8 percentage points (from 34.4% to 30.6%)The PERS reserve is projected to have a balance of $630,000 at the end of 2013-14

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PERS Reform

Senate Bill 822$Reduces costs by $810M over next two

yearsType Total % change ESD $avingReform $460M 2.5% $215,000Collar $350M 1.9% $165,000

$ $Total $810M 4.4% $380,000

Other reforms?

Allocated Costs

Allocated costs distribute shared support costs over all programs that benefitcosts over all programs that benefitFor years the ESD charged 8% to grant programs and 6% to LSP programsThe 2013-14 budget begins to drive down these rates by budgeting for a reduction in the rate charged to ESD programs from 8% to 7.5%

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Wrap Up

Questions?Overview of Budget DocumentGo forth and study. Send questions to Greg Munn at [email protected] budget meeting is Tuesday, May 21st at 5:30 pm.21 at 5:30 pm.

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FINANCIAL STRUCTURE

Budget Preparation The High Desert Education Service District’s (District) budget is prepared in accordance with the accounting system and procedures prescribed for school districts and education service districts by the State of Oregon, Department of Education, which conforms to Generally Accepted Accounting Principles (GAAP) as applicable to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The District’s expenditure budget is in compliance with the Program Budgeting and Accounting Manual for School Districts and Education Service Districts in Oregon adopted by the Oregon Department of Education. Fund Structure All financial activity of the District is segregated into various funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of accounts that comprise its assets, liabilities, fund equity, revenue and expenditures. Generally accepted accounting standards have defined and classified funds used by all kinds of governments. The District follows these fund definitions and groups its funds into following types: Governmental Funds, Proprietary Funds and Fiduciary Funds. Resources segregated into a Governmental Fund are those used for usual and ordinary governmental services financed by taxes and other local revenue and state and federal aid. Resources segregated into a Proprietary Fund are those used to finance activities similar to those funds found in the private sector and are usually financed at least partially from a user charge. Resources segregated into Fiduciary Funds are those held by the government as a trustee or agent for some other entity or group. Government Funds The General Fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund. Special Revenue Funds account for specific designated revenues received on the basis of projects approved by authorizing agencies or state entitlements, which are not budgeted in the General Fund operations. A majority of the funds for approved projects are received pursuant to federal resources or state contracts. The allowable expenditures of the projects or services are specified in the enabling regulations, and may not be used in many cases to supplant District expenditures which would otherwise have been made. Capital Projects Funds account for financial resources specifically allocated for the District’s construction or purchase of new facilities, purchase of capital equipment, and major repairs or renovations to facilities. Proprietary Funds Enterprise Funds account for operations that are financed and operated in a manner similar to private business enterprises where the stated intent is that the cost of providing goods and services to students or component districts on a continuing basis are recovered primarily through user charges.

2-11

Fiduciary Funds A Fiduciary Fund is an expendable trust fund that accounts for assets held by the District in a trustee capacity. These funds are created due to the service credits provided to component districts. These funds generally belong to the component districts and are not available for general use by the District. Basis of Budgeting Basis of budgeting refers to when revenues and expenditures or expenses are recognized in the accounts and reports in the financial statements. Basis of budgeting relates to the timing of the measurements made. All governmental funds and expendable trust funds (fiduciary funds) are accounted for using the modified accrual basis of accounting. Revenues are recognized when they become measurable and available as net current assets. System of Classifying Revenue and Expenditures Revenues of the District are classified by fund and source. Revenues are grouped into five sources: Local, Intermediate, State, Federal and Other. Some examples of major revenue sources in each division are: Local Sources - property taxes and interest on investments; Intermediate Sources - revenue in lieu of taxes; State Sources - State School Fund and state timber; Federal Sources - grants-in-aid from the federal government; and, Other Sources - long-term debt financing, interfund transfers and beginning fund balance. Expenditures are classified by fund, function and object. The function describes the activity being performed for which a service or material object is required. Functions include all activities or actions which are performed to accomplish the objectives of an enterprise. The functions of the District are divided into six broad categories: Instruction, Support Services, Enterprise and Community Services, Facilities Acquisition and Construction, Debt Service, Transfers, and Contingency.

Instruction expenditures are activities involving the interaction between teachers and students. Included are the activities of paraprofessionals and/or educational assistants of any type which assist in the instructional process.

Support Services provide administrative, technical, and logistical support to facilitate and enhance

instruction. Support services exist as adjuncts for fulfillment of objectives of instruction, community services and enterprise programs, rather than as entities themselves.

Enterprise and Community Services include activities that provide community services to students, staff and

other community participants.

Facilities Acquisition and Construction expenditures include the acquisition of land and buildings; the construction of or additions to buildings; initial installation or extension of service systems and other built-in equipment; and improvements to sites.

Debt Service is the activity that services the debt of the District including both principal an interest for

short- and long-term debt service.

Transfers are transactions which withdraw money from one fund and place it in another.

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Contingencies are expenditures which cannot be foreseen and planned in the budget process because of an occurrence of an unusual or extraordinary event. An operating contingency is a budgeted amount to be transferred by the board of directors to the proper expenditure account.

Expenditures are also budgeted and recorded by object code. The object is a classification of the type of service or commodity bought. The District uses the following eight primary object categories: 100 Salaries and Wages 200 Benefits and Associated Payroll Costs 300 Purchased Services 400 Supplies and Materials

500 Capital Outlay 600 Other Objects 700 Transfers 800 Other Uses (Contingency and Reserves) These categories are further divided into sub-objects for more detailed accounting.

2-13


BUDGET SUMMARIES - ALL FUNDS

2010-11 2011-12

ACTUALS ACTUALS APPROVED

Dollars Dollars Dollars FTE Dollars FTE Dollars Dollars FTE Dollars Percent

Budget Summary All Funds

Revenue

Local Sources 12,897,543 13,228,532 12,957,767 13,910,657 13,498,698 14,119,850 1,162,083 9%

State Sources 11,811,689 12,105,551 14,253,023 15,164,726 15,167,667 15,094,373 841,350 6%

Federal Sources 4,833,108 3,831,867 1,794,813 1,609,274 1,609,274 1,617,333 (177,479) -10%

Transfers 1,169,409 1,607,613 1,382,200 1,568,889 1,613,273 1,656,540 274,340 20%

Beginning Fund Balance 4,324,924 4,142,768 3,247,262 3,321,072 3,321,142 3,360,139 112,877 3%

Total Revenue 35,036,673 34,916,331 33,635,065 35,574,619 35,210,054 35,848,235 2,213,171 7%

Expenditures by Function

Instruction 11,649,141 10,706,583 11,590,441 132.4 11,449,185 128.4 11,293,241 11,375,284 119.8 (215,157) -2%

Support Services 14,283,748 14,121,341 15,360,628 58.0 16,717,939 60.9 16,632,926 16,850,697 61.5 1,490,069 10%

Enterprise & Community 54,086 55,297 68,700 0.1 73,928 73,928 73,928 5,228 8%

Transfers 3,995,538 4,083,463 4,302,300 4,993,032 4,869,424 5,235,890 933,590 22%

Debt Service 911,392 954,870 998,730 1,060,450 1,060,450 1,060,450 61,720 6%

Contingency 1,267,707 691,144 691,144 691,144 (576,563) -45%

Ending Fund Balance 4,142,768 4,994,777 46,559 588,941 588,941 560,843 514,284 1105%

Total Expenditures 35,036,673 34,916,331 33,635,065 190.5 35,574,619 189.2 35,210,054 35,848,235 181.3 2,213,170 7%

Expenditures by Object

Salaries 13,804,850 12,790,649 12,733,517 190.5 13,293,003 189.2 13,291,544 13,579,364 181.3 845,848 7%

Benefits and Assoc. Payroll Costs 5,601,488 6,198,646 6,461,496 7,411,099 7,365,432 7,340,322 878,826 14%

Purchased Services 4,004,268 3,640,806 5,144,720 4,821,302 4,626,427 4,603,351 (541,369) -11%

Supplies and Materials 796,500 865,870 1,193,098 1,202,096 1,204,396 1,204,009 10,911 1%

Capital Outlay 104,475 59,230 85,230 85,230 86,973 27,743 47%

Other Objects 2,734,309 2,237,645 2,426,438 2,488,772 2,487,517 2,546,339 119,901 5%

Transfers and Transits 3,952,488 4,083,463 4,302,300 4,993,032 4,869,424 5,235,890 933,590 22%

Contingency/Reserves 1,267,707 691,144 691,144 691,144 (576,563) -45%


Total Expenditures 35,036,673 34,916,331 33,635,065 190.5 35,574,619 189.2 35,210,054 35,848,235 181.3 2,213,171 7%

2012-13

ADOPTED BUDGET PROPOSED ADOPTED +/- FROM 2012-13

2013-14 BUDGET

2-14


BUDGET SUMMARIES - GENERAL FUND

2010-11 2011-12



General Fund Summary

Revenue

Local Sources 3,287,079 3,072,014 3,563,972 3,533,433 3,163,494 3,254,418 (309,554) -9%

State Sources 6,772,849 6,998,750 7,213,423 8,129,136 8,129,136 7,962,436 749,013 10%

Federal Sources 408,277 3,889 -

Transfers 113,992 173,911 98,050 108,046 70,811 70,862 (27,188) -28%

Beginning Fund Balance 1,187,830 1,704,520 1,411,897 1,420,000 1,420,000 1,420,000 8,103 1%

Total Revenue 11,770,026 11,953,084 12,287,342 13,190,615 12,783,441 12,707,715 420,374 3%

Expenditures by Function

Instruction 3,293,050 3,572,518 3,825,881 48.5 3,754,045 45.0 3,595,161 3,603,809 40.1 (222,072) -6%

Support Services 4,703,022 4,669,603 5,349,910 27.8 5,569,298 26.6 5,451,616 5,532,700 27.4 182,790 3%

Transfers 2,069,434 2,226,398 2,587,695 3,278,331 3,147,723 3,010,363 422,668 16%

Contingency 477,297 (477,297) -100%


Total Expenditures 11,770,026 11,953,084 12,287,342 76.3 13,190,615 71.6 12,783,441 12,707,715 67.5 420,374 3%

Expenditures by Object

Salaries 3,638,842 3,618,076 3,825,687 76.3 3,620,654 71.6 3,559,483 3,701,427 67.5 (124,260) -3%

Benefits and Assoc. Payroll Costs 1,881,260 2,205,761 2,353,308 2,495,614 2,417,392 2,414,983 61,674 3%

Purchased Services 1,810,215 1,735,756 2,248,153 2,228,954 2,108,545 2,047,080 (201,073) -9%

Supplies and Materials 84,630 122,253 182,602 436,050 428,200 428,200 245,598 134%

Capital Outlay 9,230 9,230 9,230 9,230 9,230 - 0%

Other Objects 624,174 551,045 556,811 532,842 523,927 535,590 (21,220) -4%

Transfers and Transits 2,026,384 2,226,398 2,587,695 3,278,331 3,147,723 3,010,363 422,668 16%

Contingency 477,297 (477,297) -100%



+/- FROM 2012-13

2013-14 BUDGET2012-13

ADOPTED BUDGET PROPOSED ADOPTED

2-15


BUDGET SUMMARIES - GENERAL FUND SUPPORT SERVICES

2010-11 2011-12



General Fund Support Services

2112 Home School Registration 24,984 26,178 27,607 0.4 15,561 0.2 15,561 16,397 0.2 (11,210) -41%

2190 Regional Special Education 31,227 32,206 0.2 1,975 1,975 1,975 (30,231) -94%

2210 Writing Assessment 7,920 11,801 10,887 10,887 10,724 - (1,076) -9%

2310 Board of Education Services 108,772 101,048 118,921 0.5 121,268 0.5 121,268 120,991 0.5 2,071 2%

2321 Office of the Superintendent 342,129 274,884 462,801 2.0 481,906 2.0 469,906 441,036 2.0 (21,765) -5%

2322 School Improvement 204,132 231,343 211,415 1.7 155,845 0.8 155,245 263,627 1.8 52,212 25%

2520 Financial Services 566,194 542,156 579,895 4.8 631,929 5.0 631,929 609,822 5.0 29,927 5%

2526 Regional Auditing Services 2,900 -

2542 Operations and Maintenance 213,069 182,851 182,581 0.9 192,797 0.9 192,077 192,113 0.9 9,532 5%

2630 Information Services 52,982 -

2640 Human Resources 182,080 202,799 270,578 1.9 212,363 1.5 211,565 202,350 1.2 (68,228) -25%

2660 Technology Service 81,338 39,871 109,135 0.8 116,071 0.7 116,071 116,024 0.7 6,888 6%

2668 VoIP Services 56,997 60,166 79,987 0.2 83,853 0.2 20,964 36,964 (43,023) -54%

5200 Transfer of Funds 416,217 569,152 428,450 499,570 506,014 544,030 115,580 27%

6110 Operating Contingency 477,297 (477,297) -100%

7000 Ending Fund Balance 790,652 750,006 46,559 588,941 588,941 560,843 514,284 1105%


+/- FROM 2012-13

2013-14 BUDGET2012-13


2-16


BUDGET SUMMARIES - GENERAL FUND LOCAL SERVICE PLAN

2010-11 2011-12



Local Service Plan Expenditure Summary

Administrative and Support Services

Subhire Program (116) 430,408 370,598 408,128 1.7 350,664 1.4 350,664 344,206 1.4 (63,922) -16%

Legal Services (117) 312,757 312,757 312,757 314,231 314,231 314,231 1,474 0%

Administrative Services (118) 650,773 600,182 653,535 1.1 721,997 1.2 752,937 783,048 1.4 129,513 20%

Subtotal 1,393,938 1,283,537 1,374,420 2.8 1,386,892 2.6 1,417,832 1,441,484 2.9 67,064 5%

Children with Special Needs

Behavior Programs (113) 478,359 540,722 552,003 4.8 413,995 4.7 443,858 445,258 4.9 (106,746) -19%

Special Education Programs (114) 4,234,047 4,746,806 5,022,130 49.4 5,150,442 45.4 4,927,110 4,930,412 40.3 (91,719) -2%

Subtotal 4,712,406 5,287,528 5,574,133 54.2 5,564,437 50.1 5,370,968 5,375,669 45.2 (198,464) -4%

Technology

Information Technology (115) 429,165 536,132 596,996 3.2 968,543 3.8 965,710 966,212 3.8 369,216 62%

Regional Data Center (119) 703,359 521,465 1,020,520 1,524,563 1,356,571 1,179,770 159,250 16%

Subtotal 1,132,524 1,057,597 1,617,516 3.2 2,493,106 3.8 2,322,281 2,145,981 3.8 528,465.4 33%

School Improvement

School Improvement (111) 338,005 322,561 388,860 0.9 366,793 1.0 367,323 365,407 1.0 (23,453) -6%

Career Technical Education (112) 150,979 163,351 162,318 1.8 193,701 2.3 189,915 189,557 2.3 27,239 17%

Service Integration (120) 85,860 84,350 130,860 72,720 72,720 72,720 (58,140) -44%

Subtotal 574,844 570,262 682,039 2.8 633,214 3.4 629,958 627,684 3.3 (54,355) -8%

Fund Balance 913,868 734,559 -

Total Local Service Plan 8,727,580 8,933,483 9,248,108 62.9 10,077,648 59.9 9,741,037 9,590,819 55.2 342,711 4%

Total General Fund Expenditures 11,770,026 11,953,084 12,287,342 76.3 13,190,615 71.6 12,783,441 12,707,715 67.5 420,373 3%

+/- FROM 2012-13

2012-13


2013-14 BUDGET

2-17


BUDGET SUMMARIES - GENERAL FUND LOCAL SERVICE PLAN BY DISTRICT

Bend- Crook

Local Service Plan Budget by District La Pine Redmond Sisters County Total

ADM Forecast 18,525 7,801 1,274 3,757 31,357

59.1% 24.9% 4.1% 12.0% 100.0%

Revenue

State School Fund 4,228,306 1,780,567 290,789 857,530 7,157,192

Property Taxes 941,108 396,307 64,722 190,863 1,593,000

Reimbursement from ESD for IT Services 70,862

Reimbursed by Districts - 99,765 99,765

Estimated Prior Year Carry Forward Funds 500,000 170,000 670,000

Total Revenue 5,669,414 2,176,874 455,276 1,218,393 9,590,819

Expenditures


Subhire Program (116) 199,297 91,486 19,652 33,770 344,206

Legal Services (117) 106,495 90,377 27,767 89,592 314,231

Administrative Services (118 ) 296,420 154,010 77,956 254,661 783,048

Subtotal 602,213 335,873 125,375 378,024 1,441,485

Children with Special Needs

Behavior Programs (113) 159,992 244,739 17,960 22,566 445,258

Special Education Programs (114) 3,545,140 1,056,155 112,458 216,660 4,930,412

Subtotal 3,705,132 1,300,894 130,419 239,226 5,375,670

Technology

Information Technology (115) 4,388 317,722 147,550 425,689 895,349

ESD share of Tech Services 70,862

Regional Data Center (119) 1,035,799 137,097 1,617 5,255 1,179,770

Subtotal 1,040,187 454,819 149,167 430,944 2,145,981

School Improvement

School Improvement (111) 248,329 54,308 32,545 30,225 365,407

Career Technical Education (112) 73,553 30,979 5,051 79,974 189,557

Service Integration (120) - - 12,720 60,000 72,720

Subtotal 321,882 85,287 50,316 170,199 627,684

Total Local Service Plan 5,669,414 2,176,873 455,276 1,218,393 9,590,819

2-18


BUDGET SUMMARIES - SPECIAL REVENUE FUNDS

2010-11 2011-12




208 Attorney Services Consortium 467,014 489,842 628,314 3.9 634,549 3.9 636,549 636,549 4.3 8,235 1%

216 Regional Technology Services 3,602 58 131,000 135,441 137,241 137,241 6,241 5%

217 Regional Technology Consortium 792,148 600,390 726,999 6.4 1,149,928 9.6 1,211,428 1,250,325 9.8 523,325 72%

218 Regional Business Services 286,838 1.0 286,838 303,238 1.5 303,238

223 COELC 9,437 9,500 9,500 9,500 63 1%

243 District Substitute Billing Fund 4,276,822 4,343,619 4,236,818 5,327,385 5,327,385 5,327,385 - 1,090,567 26%

279 Medicaid Third Party Billing 18,310 11,029 19,561 0.3 19,561 0.2 19,561 19,442 0.2 (119) -1%

298 Data Warehouse 64,578 4,829 4,829 4,829 4,829 - 0%

299 PERS Reserve 80,327 (66,694) 1,051,335 952,069 952,069 952,069 (99,266) -9%

Subtotal 5,702,801 5,378,244 6,808,293 10.5 8,520,100 14.8 8,585,400 8,640,578 15.8 1,832,284 27%

Children With Special Needs

203 First Step 44,995 36,669 38,312 0.1 38,803 0.1 38,803 38,323 0.1 11 0%

204 Long Term Care and Treatment 382,309 184,588 165,980 1.8 194,350 2.2 194,350 169,598 1.9 3,618 2%

205 Step Ahead 223 -

225 EI/ECSE Local Interagency Coord. Council2,708 1,841 3,000 3,000 3,000 3,000 - 0%

227 Migrant Education - Preschool 10,699 22,522 14,817 14,817 14,739 - (7,783) -35%

228 Migrant Education - Summer School 207 35,686 55,094 0.2 55,094 54,718 0.2 19,032 53%

229 Migrant Education 267,259 274,900 233,595 3.0 234,372 2.9 234,372 233,824 2.9 229 0%

240 Ed-Med Conference 279 128 -

247 Systems Performance Review 6,789 7,264 26,354 26,354 26,354 26,354 - 0%

248 Assistive Technology Billing Fund 208,321 481,788 511,570 4.3 591,601 5.3 591,601 606,943 5.5 95,373 19%

263 Healthy Families - Deschutes Co. 467,892 424,861 431,625 5.6 354,490 4.7 354,490 352,088 4.7 (79,537) -18%

266 McKinney Vento Homeless Grant 54,086 55,297 66,000 0.1 70,703 70,703 70,703 4,703 7%

281 EI/ECSE Non-ODE Funds 33,032 26,109 93,178 0.3 90,526 0.2 90,526 93,591 0.2 413 0%

282 EI/ECSE ODE Contract 4,285,864 3,978,470 4,066,062 50.4 4,156,482 48.5 4,159,422 4,193,197 48.8 127,135 3%

283 Healthy Beginnings 301,789 315,377 396,397 4.8 414,770 5.8 414,770 413,334 4.8 16,937 4%

284 CORP ODE Contract 2,263,858 1,502,282 1,763,093 16.8 1,615,984 17.6 1,615,984 1,701,240 15.1 (61,853) -4%

285 CORP Non-ODE Funds 26,791 53,799 131,212 0.1 131,112 0.2 131,112 112,678 0.1 (18,534) -14%

Subtotal 8,346,193 7,354,281 7,984,585 87.1 7,992,457 87.6 7,995,397 8,084,329 84.2 99,745 1%

2012-13

ADOPTED BUDGET PROPOSED ADOPTED +/- FROM 2012-13

2013-14 BUDGET

2-19


BUDGET SUMMARIES - SPECIAL REVENUE FUNDS

2010-11 2011-12



School Improvement Services

201 Family Access Network Grant 201,733 175,515 173,092 3.0 183,842 3.0 181,912 180,480 3.0 7,388 4%

209 School Response Team 6,699 -

210 Deschutes Children's Forest 86,397 0.8 86,397 85,895 0.8 85,895

212 Mathematics and Science Partnerships254,350 112,022 -

214 Teaching American History 321,591 307,222 50,000 (50,000) -100%

215 Statewide Writing Assessment 17,879 58,744 -

219 Oregon Ass'n of ESDs 10 126,441 239,200 0.5 (239,200) -100%

220 Education Enterprise Steering Committee202,482 108,652 67,000 0.8 (67,000) -100%

222 School Improvement Program 110,871 1.0 110,871 110,871 110,871

224 Innovations in Education 14,835 425 -

226 Oregon Mexico Education Partnership 20,789 21,217 27,229 27,942 0.2 27,942 28,710 0.2 1,481 5%

230 Carl Perkins Title I 615,912 807,131 938,459 1.0 849,652 1.2 849,652 849,652 1.0 (88,807) -9%

232 Carl Perkins Title II 9,285 -

233 Perkins Reserve Fund 86,325 35,238 151,574 113,744 113,744 113,744 0.3 (37,830) -25%

239 Literacy Conference 1,218 2,500 7,397 7,397 7,397 7,397 - 0%

241 CLASS Project 30,731 44,206 34,206 34,206 34,206 (10,000) -23%

244 Award Billing Fund 375,718 90,464 248,789 0.1 100,144 0.1 100,144 100,207 0.1 (148,582) -60%

245 District Billing Fund 895,132 1,274,864 885,676 7.7 441,009 5.0 417,308 431,749 4.6 (453,927) -51%

246 Workshop Fund 25,211 34,696 32,540 32,540 32,540 32,540 - 0%

249 Courage to Lead 5,290 10,619 18,036 13,600 13,600 13,600 (4,436) -25%

250 OCF Culture of Higher Ed & Trng 5,030 50,000 58,000 0.5 58,000 57,457 0.5 7,457 15%

251 Stipends-Mentor 220 -

267 Oregon Virtual School District 364,054 210,183 262,500 0.5 339,817 0.5 339,817 339,817 0.3 77,317 29%

278 MAC - Title 19 1,649,840 1,602,433 1,424,822 1,424,822 1,424,822 1,924,822 500,000 35%

280 FAN Coordination 147,350 155,800 220,230 2.0 205,405 2.0 205,405 262,405 2.0 42,175 19%

293 General Education Diploma Testing 77,938 13,876 -

294 Regional Driver's Ed 260,144 291,219 284,215 1.0 298,960 1.0 298,960 298,960 1.0 14,745 5%

295 Foreign Language Interp Services - Agencies210 -

Subtotal 5,553,996 5,475,241 5,124,965 16.5 4,328,347 15.2 4,302,716 4,872,512 13.7 (252,453) -5%

Ending Fund Balances 2,355,245 3,378,782

Total Special Revenue Funds 21,958,235 21,586,548 19,917,843 114.1 20,840,904 117.5 20,883,513 21,597,420 113.7 1,679,577 8%

+/- FROM 2012-13

2013-14 BUDGET2012-13


2-20


BUDGET SUMMARIES - OTHER FUNDS

2010-11 2011-12



301 PERS UAL Debt Service Fund

Revenue

1510 Interest on Investments 1,718 1,976 -

1970 Services Provided Other Funds 714,597 755,054 792,000 850,000 850,000 850,000 58,000 7%

5400 Beginning Fund Balance 2,418 1,946 -

Total Revenue 718,733 758,976 792,000 - 850,000 - 850,000 850,000 - 58,000 7%

Expenditures

5110 Debt Service 716,788 756,787 792,000 850,000 850,000 850,000 58,000 7%

7000 Ending Fund Balance 1,946 2,189 -

Total Expenditures 718,733 758,976 792,000 - 850,000 - 850,000 850,000 - 58,000 7%

601 Facilities Maintenance Fund

Revenue

1900 Lease Revenue Local Sources 10,276 16,486 16,236 17,236 17,236 17,236 1,000 6%

1970 Lease Revenue ESD Programs 469,850 507,666 514,481 518,570 518,570 518,570 4,089 1%

5200 Transfers/Lease Internal Sources 27,900 12,515 15,500 18,725 18,725 18,725 3,225 21%

5400 Beginning Fund Balance 81,652 81,057 91,663 138,569 138,569 138,569 46,906 51%

Total Revenue 589,678 617,723 637,880 - 693,100 - 693,100 693,100 - 55,220 9%

Expenditures

2542 Operations and Maintenance 314,016 290,400 367,075 0.1 418,575 0.1 418,575 418,575 0.1 51,500 14%

5110 Debt Service 194,604 198,083 206,730 210,450 210,450 210,450 3,720 2%

6110 Operating Contingency 64,075 64,075 64,075 64,075 - 0%

7000 Ending Fund Balance 81,057 129,241 -

Total Expenditures 589,678 617,723 637,880 0.1 693,100 0.1 693,100 693,100 0.1 55,220 9%

+/- FROM 2012-13

2013-14 BUDGET2012-13


2-21

Insert Section Tab


GENERAL FUND DETAIL

Definitions General Fund Revenue ..................................................................................................................................... 3-2 Administration Support Services .................................................................................................................... 3-3 Local Service Plan Services .............................................................................................................................. 3-6 Budget Details General Fund Revenue (all funds) .................................................................................................................. 3-7 100 Administrative Support Services Expenditures ..................................................................................... 3-8 Local Service Plan Expenditures 110 Local Service Plan .......................................................................................................................... 3-12 111 School Improvement .................................................................................................................... 3-13 112 Career Technical Education ......................................................................................................... 3-14 113 Behavior Programs ........................................................................................................................ 3-14 114 Special Education .......................................................................................................................... 3-15 115 Information Technology .............................................................................................................. 3-18 116 Substitute Hiring Program ........................................................................................................... 3-19 117 Legal Services ................................................................................................................................. 3-20 118 Administrative Services................................................................................................................. 3-20 119 Regional Data Center .................................................................................................................... 3-22 120 Service Integration ......................................................................................................................... 3-22


GENERAL FUND REVENUE DEFINED

Revenues in the General Fund come from the following sources:

The State School Fund allocates money annually to the district for all General Fund programs. General Fund state mandated administrative and support functions together may use ten percent of the state school fund money. The remaining ninety percent of the state school fund distribution is reserved for general fund services to districts served by the ESD.

The ESD collects taxes from all property in the district. Property tax revenues must also be used ninety percent for member district services, leaving ten percent for ESD administrative and support functions.

Fees are charged to programs run by the district to recover support costs, based on the state formula applied to projected 2013-14 expenditures. The rate for 2013-14 is 7.5%.

Fees are charged on services provided to districts to recover support costs based on a member district approved rate of 6%.

Other entrepreneurial activities also provide revenue to support general fund ESD administrative and support costs, such as providing services on a contract basis to other districts outside of our area, providing services to other city and county entities, or providing services to students not participating in regular school district programs. A 10% fees are charged on these services to recover support costs.

Funds on hand in the bank earn interest income.

3-2


GENERAL FUND - FUND 100 ADMINISTRATIVE SUPPORT SERVICES

General Fund expenditures are accounted for in one of eleven sub-funds. Following are expenditures accounted for in fund 100 which collects costs for ESD administrative support functions that benefit the District as a whole. These functions are described below. The balance of General Fund expenditures are classified in sub-funds set aside to collect costs associated with the Local Service Plan which provides direct services to our component districts. Local Service Plan program expenditures are described immediately following this section. 2112 Mandatory Home School Attendance Services The HDESD is required by the Oregon Department of Education to track all home schooled students within the district. These services include registration of home schooled students, providing student ID’s, tracking test scores, and reporting data to component school districts. 2190 Regional Special Education In 2011-12 the HDESD and component school districts began efforts to share and regionalize services to the benefit of efficiencies and improved service. Regional Special Education direction was one of these services. Costs in this program represent the HDESD’s share of the Regional Special Education Director position. 2210 Writing Assessment The Oregon Statewide Assessment for Writing yields approximately 200,000 students papers annually requiring trained raters to score them accurately and efficiently using the official Oregon scoring guides. Funding for this contract is provided by the Oregon Department of Education. This program was moved from a Special Revenue Fund to the General Fund in 2011-12. 2310 Board of Education Services The Board of Directors of the High Desert ESD is a state-mandated pilot board of nine members serving four-year terms. Five members are appointed by school districts served, and the remaining four positions are appointed by original five members. The board provides strategic leadership by defining student/stakeholder focus that allows for strategic planning and, in turn, strategic results, that are analyzed on an annual basis. Board members provide over 500 hours of service per year with no monetary compensation. The budget for the board function covers ESD level costs that are the direct responsibility of the board. 2321 Office of the Superintendent The Office of the Superintendent works closely with the Board of Directors to implement policies that will allow the ESD to achieve its annual and long-term goals. It provides the operational focus to the agency with an emphasis on human resources, process management, and process results based on core values and informational analysis. 2322 School Improvement This function identifies costs of school improvement direction according to the ESD’s Local Service Plan.

3-3

2520 Financial Services The mission of the Financial Services Office is to provide effective fiscal management of the ESD, information and assistance to all departments, programs, funding agencies, and service recipients of the ESD. Financial Services manages the following functions for the ESD:

All payroll and related PERS and tax accounting for the ESD and participating component districts Accounts payable, including purchase order processing Billing for services provided to districts and other entities Grant analysis, reporting, and billing Banking and cash management Budget management and compliance Financial/HR system administration for the ESD and participating component districts Risk management Management, financial and regulatory reporting Audit coordination

2526 Regional Auditing Services

Regional Auditing Services was established in 2006-07 to assist the ESD and component school districts with internal audit and accounting compliance in financial functions. This program is funded by the State School Fund allocation and property taxes. 2542 Operations and Maintenance The Operation and Maintenance function of the General Fund is used to manage expenses for the facilities occupied by the ESD’s administration and support offices and by some programs. Expenses include rent, payments for money borrowed to obtain long term leases, utilities, repairs, equipment rentals, and supplies. 2630 Information Services Information Services includes the costs of preparing program brochures, business cards, newsletters, the annual report and other ESD informational materials. 2640 Human Resources Human Resources is a customer-service department responsive to the changing needs and expectations of the community served. The HR Department provides resources, streamlined processes and HR best practices while exhibiting the highest level of excellence in all aspects of serving the present and prospective members of our organization. The Department is committed to supporting the goals of the HDESD by providing employees with excellent service while maintaining the highest standards of integrity, leadership, innovation, knowledge, efficiency, honesty and respect. HR manages the following functions for the ESD:

Recruitment, selection and hiring of all ESD employees Employee supervision and evaluation Credentialing and licensing Training and professional development Employee benefits Safety Substitute teacher and classified personnel placement in the Bend LaPine, Crook County, Redmond,

Sisters, Culver and Jefferson County School Districts.

3-4

2660 Instructional Technology Services The Technology Services Department provides the following support services to all High Desert ESD staff and programs:

Interactive Video Conferencing Online resources such as SharePoint and Moodle On-site assistance regarding hardware and software technology needs Office system integration support In-service training in related areas Purchase of computers and other technologies

2668 Voice over Internet Protocol (VoIP) Services The VoIP Technology Service Department accounts for the costs of providing the network and support for phone service using data lines. 5200 Transfer of Funds Transfers of funds are amounts transferred from the General Fund to support programs in other funds. Most of these transfers represent the ESD’s share of service costs (e.g., network services, legal services, meeting room space) that benefit the agency as a whole. 6110 Operating Contingency Operating contingency are funds budgeted to cover current year unexpected costs. In prior years the Board of Directors established a goal an annual operating contingency of 5% of General Fund expenditures. As a result of a 2013 Board policy directing the Superintendent to propose a budget with a minimum 5% of total General Fund revenue as unappropriated ending fund balance, no additional funds are proposed to be budgeted as contingency funds this year. 7000 Unappropriated Ending Fund Balance Unappropriated ending fund balance is money specifically set aside to be carried forward to cover costs in future years. In 2013, the Board of Directors established a policy directing the Superintendent to propose a budget with a minimum 5% of total General Fund revenue as unappropriated ending fund balance. This budget includes $588,941 categorized as unappropriated ending fund balance which is 5% of total General Fund revenue.

3-5


GENERAL FUND – LOCAL SERVICE PLAN

Following the directive of HB 3184, the prior “resolution process” administered by the District was replaced in 2006-07 by a process known as the “Local Service Plan.” The District works in collaboration with local school district’s advisory councils and superintendents to develop the annual plan. The Local Service Plan includes the following services as defined in HB 3184: Administrative and Support Services These services are designed to consolidate component school district business functions, liaison services between the Department of Education and component school districts and registration of children being taught by private teachers, parents, or legal guardians pursuant to ORS 339.035. Children with Special Needs These services are provided for at-risk and special education students as well as professional development for employees who provide these services. Technology This function provides technology support for component school districts and the individual technology plans of the districts including technology infrastructure services, data services, instructional technology services, distance learning, and professional development for employees who provide these services. School Improvement Services designed to support component school districts in meeting the requirements of state and federal law, services designed to allow the education service district to participate in and facilitate a review of the state and federal standards related to the provision of quality education by component school districts, services designed to address school-wide behavior and climate issues, and professional technical education and professional development for employees who provide these services.

3-6

2013-14 Adopted BudgetGeneral Fund Revenue

Source Description2nd Year2010-11

1st Year2011-12 Budget Proposed Approved Adopted

Prior Year's Actuals 2012-13 2013-14 BudgetAdopted

FUND 100 ADMINISTRATION 1112 PRIOR YEAR TAXES -7,572 -9,060 -7,500 -7,500 -7,500 -7,5001113 COUNTY TAX SALES FOR BACK TAXES -191111 CURRENT YEAR TAXES -172,285 -168,660 -169,500 -169,500 -169,500 -169,5001500 EARNINGS ON INVESTMENTS -2,743 -6,5811510 INTEREST EARNED 5,516 -167 -17,000 -18,000 -18,000 -18,0001511 INTEREST ON LGIP 5757 -14,293 -9,9271940 SERVICES PROVIDED OTHER LEAS -21,219 -610 -31,4971960 RECOVERY OF PRIOR YEAR EXPENDITURE -281970 SERVICES PROVIDED OTHER FUNDS -540,301 -510,101 -510,515 -486,597 -445,341 -489,3451980 FEES CHARGED TO GRANTS -891,624 -679,028 -784,914 -822,490 -830,149 -877,3081990 MISCELLANEOUS -23,846 -51,1293101 STATE SCHOOL FUND -677,285 -698,994 -720,342 -811,914 -811,914 -795,2443299 OTHER RESTRICTED GRANTS-IN-AID -8,814 -10,000 -10,000 -10,000 -10,0004590 ARRA FUNDS -3894509 ARRA FUNDS -40,8285200 INTERFUND TRANSFERS -23,950 -85,442 -36,966 -36,9665400 BEGINNING FUND BALANCE -632,017 -790,652 -751,000 -750,000 -750,000 -750,000

-3,042,446 -3,019,601 -3,039,234 -3,112,967 -3,042,403 -3,116,896Fund Total

FUND 110 LOCAL SERVICE PLAN1111 CURRENT YEAR TAXES -1,550,561 -1,517,938 -1,525,500 -1,525,500 -1,525,500 -1,525,5001112 PRIOR YEAR TAXES -68,151 -81,544 -67,500 -67,500 -67,500 -67,5001113 COUNTY TAX SALES FOR BACK TAXES -1731940 SERVICES PROVIDED OTHER LEAS -450,046 -436,346 -100,004 -99,7653101 STATE SCHOOL FUND -6,095,564 -6,290,942 -6,483,081 -7,307,222 -7,307,222 -7,157,1924509 ARRA FUNDS -367,4494590 ARRA FUNDS -3,5005400 BEGINNING FUND BALANCE -555,814 -913,868 -660,897 -670,000 -670,000 -670,000

-8,637,538 -8,807,965 -9,187,024 -10,006,568 -9,670,226 -9,519,957Fund Total

FUND 115 INFORMATION TECHNOLOGY1990 MISCELLANEOUS -36,6095200 INTERFUND TRANSFERS -90,042 -88,469 -61,084 -71,080 -70,811 -70,862

-90,042 -125,078 -61,084 -71,080 -70,811 -70,862Fund Total

FUND 118 ADMINISTRATIVE SERVICES1990 MISCELLANEOUS -441

-441Fund Total

-11,770,026GENERAL FUND TOTAL -11,953,084 -12,287,342 -13,190,615 -12,783,441 -12,707,715

3-7

2013-14 Adopted BudgetGeneral Fund Expenditures

ObjectCategory Description

2nd Year2010-11

1st Year2011-12 FTE Adopted FTE Proposed Approved Adopted

Prior Year's Actuals 2012-13 Budget 2013-14 Budget

FUND 100 ADMINISTRATION 2112 ATTENDANCE SERVICES - HOME SCHOOLFunction -

0112 Classified Salaries 13,145 13,209 0.4 13,209 0.2 5,795 5,795 6,4680210 Public Emp Retirement Sys 1,853 3,170 3,078 1,780 1,780 1,8250220 Social Security 964 955 1,010 443 443 4950230 Other Req'd Payroll Costs 129 240 288 117 117 1310240 Employee Insurance 5,261 5,261 5,261 2,664 2,664 2,7170310 Instruc, Prof and Tech Svcs 64 200 200 200 2000320 Property Services 2,847 3,010 2,770 2,770 2,770 2,7700340 Travel 267 267 267 2670350 Communication 508 314 524 524 524 5240410 Consumable Supplies & Mat 215 20 1,000 1,000 1,000 1,000

24,984 26,178 0.4 27,607 0.2 15,561 15,561 16,397Total

2190 DIRECTION - STUDENT SUPPORT SVCSFunction -0113 Administrators 20,424 0.2 20,7320210 Public Emp Retirement Sys 5,020 4,8300220 Social Security 1,562 1,5860230 Other Req'd Payroll Costs 386 4530240 Employee Insurance 2,630 2,6300310 Instruc, Prof and Tech Svcs 2350340 Travel 888 988 988 988 9880350 Communication 82 198 198 198 1980410 Consumable Supplies & Mat 790 790 790 790

31,227 0.2 32,206 1,975 1,975 1,975Total

2210 IMPROVEMENT OF INSTRUCTION SVCSFunction -0122 Substitutes - Classified 6,500 7,541 6,500 6,500 6,5000210 Public Emp Retirement Sys 1,757 1,997 1,997 1,8340220 Social Security 500 577 497 497 4970230 Other Req'd Payroll Costs 125 165 132 132 1320340 Travel 310350 Communication 23 1,761 1,761 1,761 1,7610410 Consumable Supplies & Mat 742

7,920 11,801 10,887 10,887 10,724Total

2310 BOARD OF EDUCATION SERVICESFunction -0112 Classified Salaries 23,930 25,072 0.5 25,072 0.5 25,387 25,387 25,8000210 Public Emp Retirement Sys 3,374 6,162 5,842 7,799 7,799 7,2810220 Social Security 1,820 1,913 1,918 1,942 1,942 1,9740230 Other Req'd Payroll Costs 236 479 548 515 515 5230240 Employee Insurance 6,511 6,576 6,576 6,660 6,660 6,7920310 Instruc, Prof and Tech Svcs 982 2,000 2,000 2,000 2,0000320 Property Services 5,142 1,271 1,765 1,765 1,765 1,4220340 Travel 5,515 2,401 2,700 2,700 2,700 2,7000350 Communication 1,075 1,148 2,750 2,750 2,750 2,7500380 Non-instruc Prof and Tech S 25,550 29,442 31,000 31,000 31,000 31,0000410 Consumable Supplies & Mat 3,453 3,091 3,750 3,750 3,750 3,750

3-8



2nd Year2010-11



0460 Non-consumable Items 530640 Dues and Fees 23,220 7,745 17,500 17,500 17,500 17,5000650 Insurance and Judgments 8,892 14,767 17,500 17,500 17,500 17,500

108,772 101,048 0.5 118,921 0.5 121,268 121,268 120,991Total

2321 OFFICE OF THE SUPERINTENDENTFunction -0112 Classified Salaries 23,930 25,072 0.5 25,072 0.5 25,387 25,387 25,8000113 Administrators 134,836 120,463 1.5 194,080 1.5 194,070 194,070 194,0700122 Substitutes - Classified 1000130 Additional Salary 9250210 Public Emp Retirement Sys 36,420 26,250 52,460 69,260 69,260 63,7410220 Social Security 10,696 10,352 17,224 17,247 17,247 17,2790230 Other Req'd Payroll Costs 1,769 3,186 4,917 4,570 4,570 4,5780240 Employee Insurance 31,605 32,880 26,304 26,640 26,640 27,1680310 Instruc, Prof and Tech Svcs 31,933 14,803 45,000 45,000 45,000 45,0000320 Property Services 16,286 1,271 8,401 8,401 8,401 9,0700340 Travel 13,399 15,201 9,000 21,000 9,000 9,0000350 Communication 1,084 1,252 3,130 3,130 3,130 3,1300380 Non-instruc Prof and Tech S 20,071 14,270 60,012 25,000 25,000 25,0000390 Other General Prof & Tech 12,646 25,000 25,0000410 Consumable Supplies & Mat 4,075 3,431 7,200 7,200 7,200 7,2000460 Non-consumable Items 53 6900470 Computer Software 64 2,500 2,500 2,500 2,5000480 Computer Hardware 847 2,3880640 Dues and Fees 2,011 2,031 7,500 7,500 7,500 7,5000650 Insurance and Judgments 366 355

342,129 274,884 2.0 462,801 2.0 481,906 469,906 441,036Total

2322 SCHOOL IMPROVEMENTFunction -0111 Licensed Salaries 1.0 69,4820112 Classified Salaries 38,893 29,418 0.8 29,448 0.2 9,742 9,742 9,9070113 Administrators 63,178 94,939 0.5 60,232 0.5 60,230 60,230 60,2300114 Managerial - Classified 16,910 14,276 0.4 16,767 0.1 5,920 5,920 6,0390121 Substitutes - Licensed 3750122 Substitutes - Classified 1,020 165 4,500 4,500 4,500 4,5000210 Public Emp Retirement Sys 16,848 33,978 25,948 23,462 23,462 41,2400220 Social Security 8,906 10,544 8,520 6,187 6,187 11,5240230 Other Req'd Payroll Costs 1,192 2,620 2,434 1,639 1,639 3,0530240 Employee Insurance 28,213 28,264 22,365 10,663 10,663 24,4910310 Instruc, Prof and Tech Svcs 3,407 4,539 28,899 18,299 18,299 18,2990320 Property Services 10,427 403 1,823 2,123 2,123 2,3810340 Travel 3,578 5,878 6,500 8,000 8,000 8,0000350 Communication 135 266 680 1,280 680 6800380 Non-instruc Prof and Tech S 7,071 874 750 750 7500410 Consumable Supplies & Mat 3,325 2,104 2,000 1,750 1,750 1,7500440 Periodicals 300 300 300 3000470 Computer Software 1,000 405 405 4050480 Computer Hardware 70 4790640 Dues and Fees 585 2,595 595 595 595

3-9



2nd Year2010-11



204,132 231,343 1.7 211,415 1.8 155,845 155,245 263,627Total

2520 FINANCIAL SERVICESFunction -0112 Classified Salaries 92,389 98,695 2.0 84,813 2.0 83,597 83,597 84,9560113 Administrators 99,001 83,656 1.0 103,654 1.0 103,655 103,655 105,3400114 Managerial - Classified 163,899 126,334 1.8 128,290 2.0 123,966 123,966 124,3460121 Substitutes - Licensed 650210 Public Emp Retirement Sys 50,083 63,482 73,804 83,141 83,141 77,3410220 Social Security 26,797 23,552 24,232 23,808 23,808 24,0700230 Other Req'd Payroll Costs 3,435 5,779 6,918 6,308 6,308 6,3780240 Employee Insurance 70,753 59,799 62,769 71,795 71,795 73,2180310 Instruc, Prof and Tech Svcs 1,980 1,370 3,509 3,509 3,509 3,5090320 Property Services 31,009 33,023 33,947 35,128 35,128 27,6970340 Travel 1,694 1,515 11,729 4,222 4,222 4,2220350 Communication 3,921 2,868 4,100 4,100 4,100 4,1000380 Non-instruc Prof and Tech S 15,564 24,251 11,600 11,600 11,600 11,6000390 Other General Prof & Tech 46,570 46,570 32,5140410 Consumable Supplies & Mat 4,832 4,103 8,000 8,000 8,000 8,0000440 Periodicals 1320460 Non-consumable Items 500 500 500 5000470 Computer Software 12,440 18,000 18,000 18,000 18,0000480 Computer Hardware 1,881 1,881 1,881 1,8810640 Dues and Fees 640 1,287 1,500 1,500 1,500 1,5000650 Insurance and Judgments 650 650 650 650

566,194 542,156 4.8 579,895 5.0 631,929 631,929 609,822Total

2526 INTERNAL AUDITING SERVICESFunction -0380 Non-instruc Prof and Tech S 2,900

2,900Total

2542 CARE AND UPKEEP OF BUILDINGSFunction -0112 Classified Salaries 0.0 832 832 8410114 Managerial - Classified 74,719 74,719 0.9 74,721 0.9 75,659 75,659 76,8890210 Public Emp Retirement Sys 10,573 18,468 17,494 23,608 23,608 22,0370220 Social Security 5,530 5,602 5,744 5,879 5,879 5,9740230 Other Req'd Payroll Costs 2,156 4,592 1,640 1,558 1,558 1,5830240 Employee Insurance 11,947 12,047 12,047 12,534 12,534 12,7830310 Instruc, Prof and Tech Svcs 1750320 Property Services 55,467 57,531 61,215 62,647 62,647 62,6470340 Travel 9,232 8,565 9,000 9,000 9,000 9,0000350 Communication 359 360 720 1,080 360 3600380 Non-instruc Prof and Tech S 4,741 4880410 Consumable Supplies & Mat 1,396 3040540 Depreciable Equipment 15,9600610 Redemption of Principle 20,0000621 Interest 990

213,069 182,851 0.9 182,581 0.9 192,797 192,077 192,113Total

2630 INFORMATION SERVICESFunction -0112 Classified Salaries 33,499

3-10



2nd Year2010-11



0210 Public Emp Retirement Sys 4,7230220 Social Security 2,5290230 Other Req'd Payroll Costs 3290240 Employee Insurance 8,2690320 Property Services 2,5010340 Travel 1770350 Communication 60410 Consumable Supplies & Mat 5440440 Periodicals 1390470 Computer Software 267

52,982Total

2640 HUMAN RESOURCESFunction -0111 Licensed Salaries 1180112 Classified Salaries 50,911 12,565 1.3 59,183 1.0 44,162 44,162 41,9570113 Administrators 25,886 64,322 0.5 54,934 0.3 25,491 25,491 26,3350121 Substitutes - Licensed 200122 Substitutes - Classified 3,7010130 Additional Salary 731 4730210 Public Emp Retirement Sys 10,953 18,878 26,663 21,545 21,545 19,4070220 Social Security 5,655 6,206 8,754 5,365 5,365 5,2610230 Other Req'd Payroll Costs 720 1,541 2,499 1,422 1,422 1,3940240 Employee Insurance 16,663 26,800 24,484 19,314 19,314 16,6170310 Instruc, Prof and Tech Svcs 14,312 14,482 33,294 33,294 33,294 33,2940320 Property Services 9,763 10,166 10,190 10,553 10,553 7,8930340 Travel 12,016 10,393 6,000 6,000 6,000 6,0000350 Communication 931 1,341 2,836 3,478 2,680 2,6800380 Non-instruc Prof and Tech S 22,158 24,543 35,440 35,440 35,440 35,2120410 Consumable Supplies & Mat 6,363 5,290 4,000 4,000 4,000 4,0000440 Periodicals 645 459 500 500 500 5000460 Non-consumable Items 2,925 6850470 Computer Software 349 1,000 1,000 1,000 1,0000480 Computer Hardware 2210640 Dues and Fees 962 734 800 800 800 800

182,080 202,799 1.9 270,578 1.2 212,363 211,565 202,350Total

2660 TECHNOLOGY SERVICESFunction -0113 Administrators 54,956 25,137 0.8 66,809 0.7 68,736 68,736 69,8180210 Public Emp Retirement Sys 7,749 6,070 15,567 22,483 22,483 19,7700220 Social Security 4,059 1,912 5,111 3,983 3,983 5,3590230 Other Req'd Payroll Costs 528 474 1,459 1,398 1,398 1,4200240 Employee Insurance 8,429 3,959 10,522 9,324 9,324 9,5090310 Instruc, Prof and Tech Svcs 320 700 700 700 7000320 Property Services 850 2,334 2,573 2,573 2,5730340 Travel 2,252 784 2,000 2,000 2,000 2,0000350 Communication 32 12 484 724 724 7240380 Non-instruc Prof and Tech S 1,650 350 1,300 1,300 1,300 1,3000410 Consumable Supplies & Mat 18 150 150 150 1500460 Non-consumable Items 44

3-11



2nd Year2010-11



0470 Computer Software 203 1,000 1,000 1,000 1,0000480 Computer Hardware 116 1,500 1,500 1,500 1,5000640 Dues and Fees 150 571 200 200 200 200

81,338 39,286 0.8 109,135 0.7 116,071 116,071 116,024Total

2668 VOIPFunction -0114 Managerial - Classified 13,201 13,193 0.2 13,193 13,3590210 Public Emp Retirement Sys 1,874 3,269 3,096 4,1330220 Social Security 1,008 1,007 1,017 1,0290230 Other Req'd Payroll Costs 129 251 290 2730240 Employee Insurance 2,604 2,630 2,630 2,6640310 Instruc, Prof and Tech Svcs 675 754 1,700 1,7000320 Property Services 850 1,134 1,3730340 Travel 390 1,067 1,500 1,7000350 Communication 10,705 9,666 21,976 22,072 20,964 36,9640380 Non-instruc Prof and Tech S 20,000 24,319 25,100 27,2000410 Consumable Supplies & Mat 100 350 3500460 Non-consumable Items 900470 Computer Software 347 1,384 4,000 4,0000480 Computer Hardware 2,526 4,000 4,0000550 Depreciable Technology 5,125

56,997 60,166 0.2 79,987 83,853 20,964 36,964Total

2669 OTHER TECHNOLOGY SERVICESFunction -0380 Non-instruc Prof and Tech S 585

585Total

5200 TRANSFER OF FUNDSFunction -0710 Fund Modifications 416,217 569,152 428,450 499,570 506,014 544,030

416,217 569,152 428,450 499,570 506,014 544,030Total

6110 OPERATING CONTINGENCYFunction -0810 Planned Reserve 477,297

477,297Total

7000 ENDING FUND BALANCEFunction -0820 Reserved for Next Year 790,652 750,006 46,559 588,941 588,941 560,843

790,652 750,006 46,559 588,941 588,941 560,843Total

3,042,446 3,019,601 13.4 3,039,234 12.3 3,112,967 3,042,403 3,116,896FUND TOTAL

FUND 110 LOCAL SERVICE PLAN7000 ENDING FUND BALANCEFunction -

0820 Reserved for Next Year 913,868 734,559913,868 734,559Total

913,868 734,559FUND TOTAL

3-12



2nd Year2010-11



FUND 111 SCHOOL IMPROVEMENT1131 HIGH SCHOOL PROGRAMSFunction -

0310 Instruc, Prof and Tech Svcs 22,500 23,000 23,000 23,000 23,00022,500 23,000 23,000 23,000 23,000Total

2116 FOREIGN LANG INTERPRETER SVCSFunction -0112 Classified Salaries 1,525 1,129 0.0 2,632 2,632 2,6410114 Managerial - Classified 21,367 22,366 0.6 22,368 0.6 22,642 22,642 22,6820122 Substitutes - Classified 79,360 81,616 72,637 71,662 71,662 71,6620210 Public Emp Retirement Sys 12,196 21,095 21,814 29,779 29,779 27,3690220 Social Security 7,786 8,071 7,162 7,416 7,416 7,4190230 Other Req'd Payroll Costs 1,365 2,041 2,126 1,965 1,965 1,9670240 Employee Insurance 7,364 7,905 7,371 7,799 7,799 9,2960310 Instruc, Prof and Tech Svcs 1000320 Property Services 1,804 1,855 1,887 1,961 1,961 1,9610340 Travel 424 721 450 450 450 4500380 Non-instruc Prof and Tech S 2,427 1,066 250 250 250 2500410 Consumable Supplies & Mat 123 500 500 500 5000470 Computer Software 1100690 Allocated Services Costs 4,634

140,373 148,074 0.6 136,566 0.6 147,054 147,054 146,197Total

2210 IMPROVEMENT OF INSTRUCTION SVCSFunction -0114 Managerial - Classified 3,274 3,202 0.1 3,202 0.1 3,243 3,243 3,3140210 Public Emp Retirement Sys 461 768 746 996 996 9350220 Social Security 249 244 245 248 248 2530230 Other Req'd Payroll Costs 35 61 70 66 66 670240 Employee Insurance 683 684 684 693 693 7070310 Instruc, Prof and Tech Svcs 80,832 68,523 106,327 75,473 75,473 75,4730690 Allocated Services Costs 6,662

92,197 73,483 0.1 111,275 0.1 80,719 80,719 80,749Total

2223 ONLINE MULTIMEDIA SERVICESFunction -0310 Instruc, Prof and Tech Svcs 50,269 15,479 58,911 58,911 58,911 58,9110380 Non-instruc Prof and Tech S 1,100 8,861 2,200 2,200 2,200 1,1000690 Allocated Services Costs 3,667

55,036 24,341 61,111 61,111 61,111 60,011Total

2230 ASSESSMENT AND TESTINGFunction -0380 Non-instruc Prof and Tech S 12,308

12,308Total

2322 SCHOOL IMPROVEMENTFunction -0113 Administrators 9,387 0.1 5,098 5,098 5,2670114 Managerial - Classified 32,600 32,601 0.3 24,000 0.3 24,001 24,001 24,0010210 Public Emp Retirement Sys 1,566 1,566 1,4860220 Social Security 2,494 2,494 1,836 2,226 2,226 2,2390230 Other Req'd Payroll Costs 346 622 524 590 590 5930240 Employee Insurance 666 666 679

3-13



2nd Year2010-11



0380 Non-instruc Prof and Tech S 35 500410 Consumable Supplies & Mat 284 138 500 5000690 Allocated Services Costs 2,333

38,092 35,905 0.3 35,747 0.4 34,147 34,647 34,766Total

2570 INTERNAL SERVICESFunction -0690 Allocated Services Costs 18,258 21,162 20,762 20,792 20,683

18,258 21,162 20,762 20,792 20,683Total

338,005 322,561 0.9 388,860 1.0 366,793 367,323 365,407FUND TOTAL

FUND 112 CAREER TECH EDUCATION2620 CAREER TECH EDUCATION Function -

0112 Classified Salaries 32,655 33,479 1.0 33,479 1.7 58,287 58,287 58,7120114 Managerial - Classified 63,690 63,843 0.8 63,651 0.6 49,666 47,393 48,1970210 Public Emp Retirement Sys 13,584 23,736 22,631 33,163 32,465 30,1700220 Social Security 7,159 7,317 7,430 8,258 8,085 8,1790230 Other Req'd Payroll Costs 933 1,824 2,121 2,188 2,142 2,1670240 Employee Insurance 24,383 23,850 23,818 31,174 30,793 31,4040690 Allocated Services Costs 8,575 9,301 9,188 10,964 10,750 10,729

150,979 163,351 1.8 162,318 2.3 193,701 189,915 189,557Total

150,979 163,351 1.8 162,318 2.3 193,701 189,915 189,557FUND TOTAL

FUND 113 BEHAVIOR PROGRAMS1220 STUDENTS - MENTAL DISABILITIESFunction -

0111 Licensed Salaries 60,686 61,314 1.4 60,914 1.3 37,376 37,376 54,5410112 Classified Salaries 56,074 56,102 1.9 56,102 1.9 54,497 54,497 55,6990113 Administrators 26,354 32,974 0.4 32,686 0.5 54,317 54,317 38,1050121 Substitutes - Licensed 1,396 3,733 1,050 1,056 1,056 1,0560122 Substitutes - Classified 2,720 2,095 1,992 1,992 1,992 1,9920130 Additional Salary 1,0000210 Public Emp Retirement Sys 20,313 35,021 35,589 45,846 45,846 42,7230220 Social Security 10,750 11,445 11,685 11,417 11,417 11,5820230 Other Req'd Payroll Costs 1,522 2,897 3,336 3,025 3,025 3,0690240 Employee Insurance 50,087 50,235 50,653 50,616 50,616 51,6190310 Instruc, Prof and Tech Svcs 28,270 27,109 72,502 34,602 34,602 34,6020350 Communication 10 360380 Non-instruc Prof and Tech S 198 198 198 1980410 Consumable Supplies & Mat 1,875 2,292 3,003 3,003 3,003 3,0030460 Non-consumable Items 429 1400470 Computer Software 2100640 Dues and Fees 2250650 Insurance and Judgments 19 200690 Allocated Services Costs 18,659

279,599 286,413 3.7 329,710 3.7 297,945 297,945 298,189Total

3-14



2nd Year2010-11



1280 ALTERNATIVE EDUCATIONFunction -0112 Classified Salaries 19,100 18,942 0.9 19,189 0.9 20,479 20,479 20,9240210 Public Emp Retirement Sys 2,693 4,096 4,471 6,291 6,291 5,9050220 Social Security 1,150 1,219 1,468 1,567 1,567 1,6010230 Other Req'd Payroll Costs 177 326 419 415 415 4240240 Employee Insurance 13,152 13,152 13,152 13,320 13,320 13,5840310 Instruc, Prof and Tech Svcs 143,431 176,977 143,431 34,431 34,431 34,4310690 Allocated Services Costs 2,213

181,916 214,712 0.9 182,131 0.9 76,503 76,503 76,869Total

2113 SOCIAL WORK SERVICESFunction -0111 Licensed Salaries 10,115 0.2 11,0260114 Managerial - Classified 12,939 0.2 11,165 11,165 11,4090122 Substitutes - Classified 4250210 Public Emp Retirement Sys 1,824 2,532 2,569 3,430 3,430 3,2200220 Social Security 990 803 843 854 854 8730230 Other Req'd Payroll Costs 138 200 241 226 226 2310240 Employee Insurance 2,162 2,357 2,387 2,387 2,4340340 Travel 480410 Consumable Supplies & Mat 1990690 Allocated Services Costs 953 989

16,844 17,473 0.2 17,036 0.2 18,062 18,062 18,167Total

2140 PSYCHOLOGICAL SERVICESFunction -0111 Licensed Salaries 0.2 10,038 10,6110210 Public Emp Retirement Sys 3,084 2,9940220 Social Security 768 8120230 Other Req'd Payroll Costs 203 2150240 Employee Insurance 3,330 3,3960310 Instruc, Prof and Tech Svcs 10,750 10,750

0.2 28,173 28,779Total

2570 INTERNAL SERVICESFunction -0690 Allocated Services Costs 22,124 23,127 21,485 23,175 23,254

22,124 23,127 21,485 23,175 23,254Total

478,359 540,722 4.8 552,003 4.9 413,995 443,858 445,258FUND TOTAL

FUND 114 SPECIAL EDUCATION1220 STUDENTS - MENTAL DISABILITIESFunction -

0111 Licensed Salaries 99,454 37,532 1.6 88,684 1.0 53,304 53,304 54,4690112 Classified Salaries 168,861 164,594 6.2 171,502 3.6 174,771 97,086 99,1290113 Administrators 11,645 16,487 0.2 16,343 0.7 45,774 45,774 45,9100121 Substitutes - Licensed 1,476 4,383 1,050 2,000 2,000 2,0000122 Substitutes - Classified 1,200 5,120 1,992 1,992 1,992 1,9920210 Public Emp Retirement Sys 32,239 53,222 65,140 85,353 61,488 57,4280220 Social Security 20,034 16,419 21,387 21,255 15,312 15,5680230 Other Req'd Payroll Costs 2,769 4,085 6,106 5,632 4,057 4,125

3-15



2nd Year2010-11



0240 Employee Insurance 115,847 102,047 116,414 115,884 75,924 77,4290310 Instruc, Prof and Tech Svcs 225 300 601 601 601 6010340 Travel 5710350 Communication 9 89 100 100 100 1000380 Non-instruc Prof and Tech S 11,150 11,150 00410 Consumable Supplies & Mat 2,493 1,615 2,500 2,500 2,500 2,5000440 Periodicals 350460 Non-consumable Items 333 1350470 Computer Software 600 600 600 6000480 Computer Hardware 2,051 1,986 2,000 2,000 2,000 2,000

458,671 408,584 8.0 494,418 5.2 522,916 373,889 363,851Total

1250 RESOURCE ROOMSFunction -0111 Licensed Salaries 544,029 660,064 10.5 618,778 12.4 608,570 728,896 756,7460112 Classified Salaries 306,710 315,648 9.3 317,925 8.2 233,056 297,802 301,0000114 Managerial - Classified 2,195 2,147 0.0 2,147 0.0 2,174 2,174 2,2220122 Substitutes - Classified 1190210 Public Emp Retirement Sys 116,558 225,533 218,752 259,215 316,069 299,1230220 Social Security 62,430 72,671 71,822 64,551 78,709 81,0880230 Other Req'd Payroll Costs 8,326 18,117 20,504 17,104 20,855 21,4860240 Employee Insurance 268,420 301,228 299,143 260,262 326,862 342,7210310 Instruc, Prof and Tech Svcs 169,633 102,645 208,672 323,967 279,445 279,4450340 Travel 12,457 15,189 18,975 18,975 18,975 18,9750380 Non-instruc Prof and Tech S 2,470 2,480 8,100 8,100 8,100 8,1000650 Insurance and Judgments 4 4

1,493,352 1,715,725 19.9 1,784,818 20.7 1,795,973 2,077,887 2,110,905Total

1251 BRIDGES PROGRAMFunction -0111 Licensed Salaries 85,378 88,679 1.5 90,354 1.3 83,188 83,188 84,5980112 Classified Salaries 170,864 183,997 8.0 209,931 8.0 218,886 218,886 223,7340114 Managerial - Classified 10,179 9,644 0.2 9,644 0.2 10,422 10,422 10,6360121 Substitutes - Licensed 1,834 2,110 3,600 1,440 1,440 1,4400122 Substitutes - Classified 11,364 11,191 9,194 9,990 9,990 9,9900124 Temporary - Classified 15,4700210 Public Emp Retirement Sys 39,634 66,953 75,194 99,510 99,510 93,2380220 Social Security 21,287 21,435 24,688 24,780 24,780 25,2760230 Other Req'd Payroll Costs 3,055 5,448 7,048 6,566 6,566 6,6970240 Employee Insurance 138,839 127,793 138,754 141,026 141,026 143,8210310 Instruc, Prof and Tech Svcs 15,409 15,409 15,409 15,409 15,409 15,4090320 Property Services 237 500 500 500 5000340 Travel 211 81 250 3,150 3,150 3,1500350 Communication 15 183 400 400 400 4000380 Non-instruc Prof and Tech S 96 400 400 400 4000410 Consumable Supplies & Mat 2,499 1,195 1,500 1,500 1,500 1,5000460 Non-consumable Items 183 64 300 300 300 3000650 Insurance and Judgments 15 13

516,335 534,432 9.6 587,167 9.4 617,468 617,468 621,089Total

1252 ABA PROGRAMFunction -0111 Licensed Salaries 11,026 9,212 0.2 9,214 0.2 8,875 8,875 9,069

3-16



2nd Year2010-11



0112 Classified Salaries 145,111 146,655 5.4 147,421 155,812 2,8860114 Managerial - Classified 3,393 3,215 0.1 3,215 0.1 3,474 3,474 3,5450124 Temporary - Classified 10,818 11,588 0.8 14,8290210 Public Emp Retirement Sys 23,242 39,403 40,700 51,659 4,680 3,5600220 Social Security 11,516 12,191 13,363 12,864 1,166 9650230 Other Req'd Payroll Costs 1,656 3,110 3,815 3,409 309 2560240 Employee Insurance 93,391 95,125 96,266 95,933 18,867 4,2980310 Instruc, Prof and Tech Svcs 1,000 1,000 1,000 1,0000340 Travel 300 300 300 3000410 Consumable Supplies & Mat 1,208 471 1,500 1,500 1,500 1,5000460 Non-consumable Items 37 1,4260650 Insurance and Judgments 7

301,404 322,397 6.4 331,623 0.3 334,827 43,057 24,494Total

1260 EARLY CHILDHOOD SPECIAL EDFunction -0310 Instruc, Prof and Tech Svcs 15,000

15,000Total

2140 PSYCHOLOGICAL SERVICESFunction -0111 Licensed Salaries 61,636 64,645 1.2 67,864 1.0 67,601 57,563 60,1840121 Substitutes - Licensed 25,0000124 Temporary - Classified 27,0000210 Public Emp Retirement Sys 8,690 15,506 15,812 20,767 17,683 16,9840220 Social Security 6,677 6,839 5,192 5,171 4,404 4,6040230 Other Req'd Payroll Costs 918 1,712 1,482 1,370 1,167 1,2200240 Employee Insurance 26,303 26,304 26,304 26,640 23,310 23,7720310 Instruc, Prof and Tech Svcs 166,361 166,361 186,361 255,361 218,611 218,6110380 Non-instruc Prof and Tech S 2

297,587 306,366 1.2 303,015 1.0 376,910 322,737 325,374Total

2144 BEHAVIOR SERVICESFunction -0310 Instruc, Prof and Tech Svcs 24,886 24,886 24,886 24,886 24,886 24,886

24,886 24,886 24,886 24,886 24,886 24,886Total

2150 SPEECH & AUDIOLOGY SVCSFunction -0111 Licensed Salaries 18,666 6,488 0.4 26,574 0.1 10,927 10,927 11,1650210 Public Emp Retirement Sys 1,428 6,192 3,357 3,357 3,1510220 Social Security 1,344 472 2,033 836 836 8540230 Other Req'd Payroll Costs 178 118 580 221 221 2260240 Employee Insurance 4,708 2,319 7,860 1,935 1,935 1,973

26,324 9,397 0.4 43,239 0.1 17,275 17,275 17,370Total

2160 OTHER STUDENT TREATMENT SVCSFunction -0310 Instruc, Prof and Tech Svcs 67,225 67,225 57,621 57,621 57,621

67,225 67,225 57,621 57,621 57,621Total

2190 DIRECTION - STUDENT SUPPORT SVCSFunction -0111 Licensed Salaries 6,7400113 Administrators 25,530 0.3 25,9150210 Public Emp Retirement Sys 6,275 6,038

3-17



2nd Year2010-11



0220 Social Security 1,952 1,9820230 Other Req'd Payroll Costs 483 5660240 Employee Insurance 3,288 3,2880310 Instruc, Prof and Tech Svcs 330340 Travel 124 1380350 Communication 11 280380 Non-instruc Prof and Tech S 12,100 12,100 00410 Consumable Supplies & Mat 110

37,696 0.3 38,064 18,840 12,100 0Total

2230 ASSESSMENT AND TESTINGFunction -0111 Licensed Salaries 182,999 164,271 3.0 166,733 3.0 165,757 172,497 176,0370112 Classified Salaries 17,391 11,662 0.6 18,566 0.6 17,858 17,858 16,8690121 Substitutes - Licensed 7680210 Public Emp Retirement Sys 28,198 41,462 43,175 56,722 56,722 54,4380220 Social Security 14,649 13,399 14,175 14,459 14,459 14,7570230 Other Req'd Payroll Costs 2,072 3,341 4,047 3,831 3,831 3,9100240 Employee Insurance 59,076 48,712 52,608 58,608 58,608 59,7690310 Instruc, Prof and Tech Svcs 350

304,735 283,614 3.6 299,303 3.6 317,236 323,976 325,781Total

2570 INTERNAL SERVICESFunction -0690 Allocated Services Costs 199,187 208,344 201,381 203,962 193,686 195,088

199,187 208,344 201,381 203,962 193,686 195,088Total


191,713 408,288 412,137 442,675 442,675 444,100Total

5300 APPORTIONMENT OF FUNDS BY ESDFunction -0720 Transits 419,853 419,853 419,853 419,853 419,853 419,853

419,853 419,853 419,853 419,853 419,853 419,853Total

4,234,047 4,746,807 49.4 5,022,130 40.3 5,150,442 4,927,110 4,930,412FUND TOTAL

FUND 115 INFORMATION TECHNOLOGY2660 TECHNOLOGY SERVICESFunction -

0350 Communication 6 106 10Total

2669 OTHER TECHNOLOGY SERVICESFunction -0112 Classified Salaries 0.4 19,241 0.4 17,318 17,318 17,6110113 Administrators 44,920 84,567 1.0 84,564 0.6 50,725 50,725 51,6230114 Managerial - Classified 134,012 133,928 1.8 133,934 2.8 221,220 221,220 224,8760210 Public Emp Retirement Sys 25,370 52,842 55,706 89,274 89,274 83,3770220 Social Security 13,459 16,460 18,290 22,231 22,231 22,6020230 Other Req'd Payroll Costs 1,717 4,109 5,222 5,891 5,891 5,9890240 Employee Insurance 29,974 36,825 42,086 50,024 50,024 51,0150310 Instruc, Prof and Tech Svcs 4,565 1,168

3-18



2nd Year2010-11



0320 Property Services 2,600 4,869 5,586 5,586 5,5860340 Travel 2,655 2,255 6,000 6,000 6,000 6,0000350 Communication 1,055 1,405 3,032 4,376 1,688 1,6880380 Non-instruc Prof and Tech S 111,304 149,277 164,310 167,310 167,310 167,3100410 Consumable Supplies & Mat 33 3,623 3,980 3,980 3,980 3,9800440 Periodicals 500 500 500 5000460 Non-consumable Items 250470 Computer Software 37,394 18,050 7,012 140,212 140,212 140,2120480 Computer Hardware 3,173 4,542 14,999 144,999 144,999 144,9990550 Depreciable Technology 9,230 9,230 9,230 9,230 9,2300640 Dues and Fees 800690 Allocated Services Costs 16,904 17,761 24,022 29,667 29,522 29,614

429,159 536,122 3.2 596,996 3.8 968,543 965,710 966,212Total

429,165 536,132 3.2 596,996 3.8 968,543 965,710 966,212FUND TOTAL

FUND 116 SUBHIRE2520 FINANCIAL SERVICESFunction -

0114 Managerial - Classified 0.5 25,4600210 Public Emp Retirement Sys 5,9320220 Social Security 1,9480230 Other Req'd Payroll Costs 5570240 Employee Insurance 6,379

0.5 40,276Total

2640 HUMAN RESOURCESFunction -0380 Non-instruc Prof and Tech S 25

25Total

2643 SUBSTITUTE CALLING SYSTEM Function -0112 Classified Salaries 81,683 65,287 1.0 35,042 1.0 38,888 38,888 40,2860113 Administrators 4,656 0.2 20,722 0.2 17,741 17,741 18,3290114 Managerial - Classified 0.2 11,056 11,056 11,2360210 Public Emp Retirement Sys 12,174 15,926 12,993 20,793 20,793 19,7120220 Social Security 6,324 4,810 4,266 5,178 5,178 5,3440230 Other Req'd Payroll Costs 863 1,213 1,218 1,372 1,372 1,4160240 Employee Insurance 33,368 22,468 15,782 18,914 18,914 19,2890310 Instruc, Prof and Tech Svcs 542 179 800 565 565 5650320 Property Services 11,718 11,550 12,195 10,832 10,832 3,0710340 Travel 1,464 615 2,500 1,767 1,767 1,7670350 Communication 4,286 24,114 12,061 8,524 8,524 8,5240380 Non-instruc Prof and Tech S 21,709 3,875 2,800 1,979 1,979 1,9790410 Consumable Supplies & Mat 1,765 1,079 5,000 3,534 3,534 3,5340460 Non-consumable Items 29 500 353 353 3530470 Computer Software 24,500 17,315 17,315 17,3150640 Dues and Fees 380 3000690 Allocated Services Costs 249,475 219,129 217,473 191,851 191,851 191,485

430,408 370,573 1.2 367,852 1.4 350,664 350,664 344,206Total

3-19



2nd Year2010-11



430,408 370,598 1.7 408,128 1.4 350,664 350,664 344,206FUND TOTAL

FUND 117 LEGAL SERVICES2329 OTHER EXECUTIVE ADMIN SVCSFunction -

0690 Allocated Services Costs -5,900-5,900Total

2570 INTERNAL SERVICESFunction -0690 Allocated Services Costs -5,900 -5,900 -4,426 -4,426 -4,426

-5,900 -5,900 -4,426 -4,426 -4,426Total


318,657 318,657 318,657 318,657 318,657 318,657Total

312,757 312,757 312,757 314,231 314,231 314,231FUND TOTAL

FUND 118 ADMINISTRATIVE SERVICES1250 RESOURCE ROOMSFunction -

0320 Property Services 60,331 65,839 76,271 83,670 83,670 83,6700350 Communication 1,061 966 1,743 1,743 1,743 1,7430380 Non-instruc Prof and Tech S 160 7660650 Insurance and Judgments 223 184

61,774 67,755 78,014 85,413 85,413 85,413Total

2115 STUDENT SAFETYFunction -0114 Managerial - Classified 6,610 6,360 6,360 6,360 6,360 6,3600210 Public Emp Retirement Sys 350220 Social Security 506 487 487 487 487 4870230 Other Req'd Payroll Costs 68 120 139 129 129 1290340 Travel 193 434 434 434 4340380 Non-instruc Prof and Tech S 1,301 1,301 1,301 1,3010410 Consumable Supplies & Mat 2,966 2,966 2,966 2,966

7,412 6,967 11,686 11,676 11,676 11,676Total

2490 OTHER SUPPORT SERVICES-SCHOOL ADMINFunction -0380 Non-instruc Prof and Tech S 43,797 43,797 43,797 43,797 43,797 43,797

43,797 43,797 43,797 43,797 43,797 43,797Total

2520 FINANCIAL SERVICESFunction -0112 Classified Salaries 14,5090114 Managerial - Classified 41,613 46,374 0.7 48,868 0.3 17,063 17,063 17,3400210 Public Emp Retirement Sys 7,913 10,706 11,386 5,242 5,242 4,8930220 Social Security 4,281 3,532 3,738 1,305 1,305 1,3270230 Other Req'd Payroll Costs 586 878 1,067 346 346 3510240 Employee Insurance 13,048 8,595 9,108 4,276 4,276 4,3600340 Travel 907 255 7,4920350 Communication 167 29

3-20



2nd Year2010-11



0380 Non-instruc Prof and Tech S 178 7,584 4,6780640 Dues and Fees 88

83,201 78,039 0.7 86,338 0.3 28,232 28,232 28,272Total

2526 INTERNAL AUDITING SERVICESFunction -0380 Non-instruc Prof and Tech S 6,200

6,200Total

2529 OTHER FISCAL SERVICESFunction -0650 Insurance and Judgments 10,000 10,170

10,000 10,170Total

2542 CARE AND UPKEEP OF BUILDINGSFunction -0320 Property Services 250,272 262,671 271,864 278,727 278,727 278,727

250,272 262,671 271,864 278,727 278,727 278,727Total

2570 INTERNAL SERVICESFunction -0690 Allocated Services Costs 21,727 14,658 15,270 11,034 11,034 21,620

21,727 14,658 15,270 11,034 11,034 21,620Total

2629 OTHER PLAN, RESEARCH, DEV & EVALUATION SVCSFunction -0380 Non-instruc Prof and Tech S 1,775

1,775Total

2633 PUBLIC INFORMATION SERVICESFunction -0380 Non-instruc Prof and Tech S 1,720 3,530 3,530 3,530

1,720 3,530 3,530 3,530Total

2640 HUMAN RESOURCESFunction -0112 Classified Salaries 0.2 8,136 0.6 11,591 11,591 20,2670113 Administrators 62,573 32,738 0.3 27,954 0.5 50,981 50,981 52,6700210 Public Emp Retirement Sys 8,830 8,093 8,447 19,222 19,222 20,5830220 Social Security 4,769 2,510 2,773 4,787 4,787 5,5800230 Other Req'd Payroll Costs 600 621 792 1,268 1,268 1,4780240 Employee Insurance 8,762 4,436 5,767 11,988 11,988 15,3050310 Instruc, Prof and Tech Svcs 147 1040320 Property Services 419 419 419 1,7640340 Travel 291 1,6670350 Communication 54 197 324 162 162 1620380 Non-instruc Prof and Tech S 42,414 28,256 44,269 28,269 28,269 30,3610410 Consumable Supplies & Mat 29

128,440 78,652 0.4 98,880 1.1 128,687 128,687 148,170Total


37,950 35,698 45,966 130,901 161,841 161,841Total

650,773 600,182 1.1 653,535 1.4 721,997 752,937 783,048FUND TOTAL

3-21



2nd Year2010-11



FUND 119 REGIONAL DATA CENTER2664 OPERATIONS SERVICESFunction -

0380 Non-instruc Prof and Tech S 17,862 1,548 9,600 9,600 9,600 9,6000470 Computer Software 44,590 47,711 47,711 47,711 47,7110690 Allocated Services Costs 452 577 577 577 577 577

18,314 46,715 57,888 57,888 57,888 57,888Total

5200 TRANSFER OF FUNDSFunction -0720 Transits 28,093

28,093Total

5300 APPORTIONMENT OF FUNDS BY ESDFunction -0380 Non-instruc Prof and Tech S 43,0500720 Transits 613,902 474,750 962,632 1,466,675 1,298,683 1,121,882

656,952 474,750 962,632 1,466,675 1,298,683 1,121,882Total

703,359 521,465 1,020,520 1,524,563 1,356,571 1,179,770FUND TOTAL

FUND 120 SERVICE INTEGRATION2115 STUDENT SAFETYFunction -

0310 Instruc, Prof and Tech Svcs 45,000 60,000 60,000 60,00045,000 60,000 60,000 60,000Total

2143 PSYCHOLOGICAL COUNSELING SVCSFunction -0310 Instruc, Prof and Tech Svcs 78,000 79,490 81,000 12,000 12,000 12,000

78,000 79,490 81,000 12,000 12,000 12,000Total

2570 INTERNAL SERVICESFunction -0690 Allocated Services Costs 4,860 4,860 4,860 720 720 720

4,860 4,860 4,860 720 720 720Total

2643 SUBSTITUTE CALLING SYSTEM Function -0310 Instruc, Prof and Tech Svcs 3,000

3,000Total

85,860 84,350 130,860 72,720 72,720 72,720FUND TOTAL

11,770,026GENERAL FUND TOTAL 11,953,084 76.3 12,287,342 67.5 13,190,615 12,783,441 12,707,715

3-22

Insert Section Tab


SPECIAL REVENUE FUND DETAIL

Revenue Expenditures See Page See Page 201 Family Access Network Grant ...................................................................... 4-7 ................. 4-16

The Family Access Network Grant provides funding for early childhood FAN Advocates who link families to critical social supports with the goal of keeping children in school. Funding is received from federal sources through Deschutes County as well as grants.

203 First Step ........................................................................................................ 4-7 ................. 4-16 First Step Program enlists teachers, parents and peers in Deschutes County School Districts in teaching kindergarten and first graders appropriate behavior. The goal of the program is to assist the children to become successful in school and at home.

204 Long Term Care and Treatment ................................................................... 4-7 ................. 4-17 The Child Center is a day treatment program for students K-6. The ESD provides the education component of this collaborative program with the Department of Human Resources. Education services are mandated by the State of Oregon to be provided to children enrolled in Day Treatment programs which are funded by the Oregon Department of Education.

205 Step Ahead (discontinued) ............................................................................ 4-7 ................. 4-18 This program is based on the First Step program model and is adapted for children enrolled in Early Intervention, Early Childhood Special Education, Head Start and private preschools in Deschutes County. The program is a positive behavior modification program implemented in the educational setting and in the child’s home.

208 Legal Services Consortium .......................................................................... 4-7 ................. 4-18 The purpose of the Attorney Services Consortium is to provide readily available, high quality legal services to districts that contract with the ESD. The primary focus has been labor relations, employment related issues, Special Education, educational policy and student related issues. Services are not limited to these jurisprudential foci. Revenue is received from our component districts (Bend, Redmond, Sisters and Crook County) through the ESD Local Service Plan. Revenue is also received from non-component districts (Black Butte, Culver, High Desert ESD, Jefferson County, Malheur ESD, Prairie City, Sherman County and Spray) through contracts.

209 School Response Team (moved to Fund 118) ............................................... 4-7 ................. 4-19 The Tri-County School Response Team is a regional network of professionals specially trained to address loss, trauma and grief resulting from a death or crisis. School Response Team members provide vital services to schools and other organizations that have suffered a crisis, such as the death of a student or staff member. This program is funded by Bend-La Pine, Redmond, Sisters, Crook County and Jefferson County school districts.

210 Deschutes Children’s Forest .......................................................................... 4-8 ................. 4-19 The Deschutes Children’s Forest (DCF) provides a network of outdoor places and programs dedicated to moving all children along a continuum of learning, exploration, and healthy living through engagement with nature. As the first nationally recognized Children’s Forest in the Pacific Northwest, the DCF is emerging out of a dynamic coalition of committed and diverse partners. In a unique twist, the health care industry has joined together with educators, natural resource and recreation professionals, and conservationists to develop the DCF for the benefit of healthy minds, healthy bodies, and healthy forests.

212 Mathematics and Science Partnerships (discontinued)................................ 4-8 ................. 4-19 This grant involves teachers representing grades 3-8 working with Oregon State University mathematics and mathematics education faculty to develop a professional development program based on research and designed for continuous improvement. Teachers from Bend-La Pine, Crook County, Culver, Jefferson County and Redmond School Districts will participate in research and training activities in order to gather data to be used for curriculum development purposes. Funding for this grant is received through the Federal Government.

214 Teaching American History (discontinued) ................................................. 4-8 ................. 4-20 This three year grant focuses on improving K-12 teachers’ abilities to teach American History through increased knowledge of content and new instruction strategies. This program is funded by a grant received through the Federal Government.

4-1



Revenue Expenditures See Page See Page 215 Statewide Writing Assessment (moved to Fund 100) .................................... 4-8 ................. 4-20

The Oregon Statewide Assessment for Writing yields approximately 200,000 students papers annually requiring trained raters to score them accurately and efficiently using the official Oregon scoring guides. Funding for this contract is provided by the Oregon Department of Education. This program was moved to the General Fund in 2011-12.

216 Regional Technology Services ...................................................................... 4-8 ................. 4-21 This fund was established to fund future agency-wide and regional initiatives.

217 Regional Technology Consortium ............................................................... 4-8 ................. 4-21 This fund was established to fund future agency-wide and regional initiatives. In 2009-10 the ESD began providing regional desktop technology services to other districts. The consortium was formed by combining ESD and Redmond School District technology staff under the ESD.

218 Regional Business Services ........................................................................... 4-8 ................. 4-22 The regional business services fund contains a variety of business related services provided to local and regional school districts in the state and is funded through contracts and agreements with districts. Services include business system administration and consulting services and a variety of business operational services including payroll, accounts payable, grant admin, budget and cash management.

219 Oregon Association of Education Service Districts ...................................... 4-9 ................. 4-22

220 Education Enterprise Steering Committee (discontinued) .......................... 4-9 ................. 4-23 The Oregon Education Enterprise Steering Committee (EESC) came into existence with the passage of HB 3184. The 2005 legislation refined the role of Education Service Districts by identifying four areas in which ESDs must provide regionalized core services to component districts. These four areas are: Programs for children with special needs Technology support School improvement services Administrative and support services

222 School Improvement Program ..................................................................... 4-9 ................. 4-24 The School Improvement Program was established by the state to support areas directly related to increasing student achievement. School districts, education service districts, and other eligible programs have flexibility within the grant guidelines for determining specific evidenced-based areas that will lead to school improvement and fund future agency-wide and regional initiatives.

223 Central Oregon Education Leadership Council ........................................... 4-9 ................. 4-24 COELC’s most significant work has focused on expanding dialogue between the educational sectors and key regional economic sectors. Importantly, these discussions have included all three educational sectors (K-12, community college and university) simultaneously “at the table”. This has set the baseline for potential new educational programs and services that can cut across these and other economic sectors.

224 Regional Support School Improvement (discontinued) ............................... 4-9 ................. 4-24

225 EI/ECSE Local Interagency Coordinating Council ................................... 4-9 ................. 4-25 Local Interagency Coordinating Councils (LICCs) are a requirement of ODE funded Early Intervention/Early Childhood Special Education (EI/ECSE) programs. Each County EI/ECSE program assists in the development of an LICC consisting of various agency and education personnel as well as members of the community and parents to provide input to their local EI/ECSE program services. The Oregon Department of Education provides $500 per county per year to assist with the cost of establishing and implementing LICC activities.

4-2



Revenue Expenditures See Page See Page 226 Oregon Mexico Education Partnership ....................................................... 4-9 ................. 4-25

The Oregon Mexico Education Partnership has established “Plaza Comunitarias”, an educational resource for the Hispanic community in Bend. The Plaza is sponsored through a unique partnership between the State of Oregon, Oregon Department of Education and the Mexican Government. Plazas offer adult basic education in Spanish and English classes in cooperation with COCC to Spanish speaking adults. Funding is provided through Bend School District, Title III Funds, Title IC program and grant opportunities.

227 Migrant Education Preschool ...................................................................... 4-9 ................. 4-25 The goal of the Migrant Education Program is to assist migrant students in overcoming problems that result from repeated moves and an interrupted education. This fund provides for direct and subcontracted services to students and their families in Crook County, Bend-La Pine, Redmond, Sisters, Jefferson County, Culver and Mitchell school districts. Funding is received through the State from the Federal Government.

228 Migrant Education Summer School .............................................................. 4-10 ............... 4-26

The goal of the Migrant Education Program is to assist migrant students in overcoming problems that result from repeated moves and an interrupted education. This fund provides for direct and subcontracted services to students and their families in Crook County, Bend-La Pine, Redmond, Sisters, Jefferson County, Culver and Mitchell school districts. Funding is received through the State from the Federal Government.

229 Migrant Education ....................................................................................... 4-10 ............... 4-26

The goal of the Migrant Education Program is to assist migrant students in overcoming problems that result from repeated moves and an interrupted education. This fund provides for direct and subcontracted services to students and their families in Crook County, Bend-La Pine, Redmond, Sisters, Jefferson County, Culver and Mitchell school districts. Funding is received through the State from the Federal Government.

230/232/233 Carl Perkins Title I & II (fund 232 discontinued) ......................... 4-10 ............... 4-28 The Carl Perkins grants promote success for all students through quality programs that prepare students for the future workforce and to meet industry standards. In addition, these funds support collaboration among high schools, post-secondary education and business, and promote excellence. These programs provide services in 20 school districts, 5 ESDs and two Community Colleges. Funding is received through Federal Government grants.

239 Partnerships for Young Children ................................................................. 4-10 ............... 4-32 This fund was created to manage the fiscal activities of a conference held to bring together early childhood professionals and parents to celebrate the importance of early literacy. This was a one-time conference which generated more than enough revenue to cover the expenses associated with the conference. Funds are currently held at HDESD until such time as the Conference Committee determines how to expend those funds. 240 Ed-Med Conference (discontinued) ............................................................. 4-10 ............... 4-33

The Ed-Med Conference is a joint effort focused on child development and learning. The medical community has joined with the High Desert ESD to bring together speakers and conference information to help bridge the gap between the two institutions regarding health and education issues. Funding is generated through payment of registration fees, booth receipts and donations and contributions.

241 Chalkboard Project ....................................................................................... 4-10 ............... 4-33 HDESD has worked closely with Chalkboard to provide support to the ESD and our component districts with the Class Project and SB290 implementation.

4-3



Revenue Expenditures See Page See Page 243 District Substitute Billing Fund .................................................................... 4-11 ................ 4-34

This fund is used to pay school district substitutes, track monthly substitute costs by district, and bill each participating district or agency on a monthly basis to reimburse ESD costs. In addition to school districts, other agencies requiring education substitutes may also participate in this program with approval from the Human Resources Department. Current Participating Districts and agencies include: Bend La Pine, Redmond, Crook County, Sisters, Jefferson County, Culver, Redmond Proficiency Academy and COIC (Central Oregon Intergovernmental Council).

244 Award Billing Fund ....................................................................................... 4-11 ................ 4-34 The Award Billing Fund is used to receive and expend miscellaneous grant awards from various sources throughout the fiscal year. These funds are generally unknown from year to year and often are awarded by ODE, usually as Federal funding becomes available.

245 District Billing Fund .................................................................................... 4-11 ................ 4-35 The District Billing Fund is used to provide miscellaneous services to districts at their request for which they will be billed. During the fiscal year, the need for services, which are not included in resolution or grant budgets for our component and regional districts, often arises. This fund gives the district a mechanism for obtaining services and for the ESD to bill the district for the service.

246 Workshop Fund ............................................................................................ 4-11 ................ 4-41 The Workshop Fund is used to receive and expend miscellaneous awards from various sources to provide staff development and/or specific focused training throughout the fiscal year. These funds are generally unknown from year to year and can be awarded by ODE, miscellaneous funding from various sources or by charging for registrations to fund a specific workshop.

247 Systems Performance Review ....................................................................... 4-11 ................ 4-42 This is Federal funding provided to review systems performance issues as tied to the Special Education monitoring for EI/ECSE and long-term care and treatment programs in our seven county region. These funds support staff participation in self evaluation and training as related to the Oregon Department of Education Systems Performance Review activities.

248 Assistive Technology Billing Fund .............................................................. 4-12 ............... 4-42 This program provides technology to students with disabilities who require it to access their education. This program assesses the child’s method of learning and provides trial equipment in order to determine the best type of accommodation for the child. This program then purchases long-term equipment for students whose evaluations showed they need it for their educational program. Equipment funds are pooled by districts and programs and are used to serve the needs of all children who could benefit from these services within the Consortium participation. District and EI/ECSE programs served in addition to our component districts: Jefferson 509J School District Culver School District Harney County School District #3 Deschutes/Crook/Jefferson County EI/ECSE Harney County EI/ECSE North Central ESD North Central ESD - Tri County EI/ECSE Warm Springs EI/ECSE

249 Courage to Lead ........................................................................................... 4-12 ............... 4-43 Courage to Lead retreats are offered to a cadre of school leaders in Central Oregon. This training is part of a statewide effort that includes staff from the National Center for Courage and Renewal, OSU-Cascades, and HDESD. Funding is generated through payment of registration fees, donations and contributions.

4-4



Revenue Expenditures See Page See Page 250 OCF Culture of Higher Education ............................................................... 4-12 ............... 4-43 The Oregon Community Foundation has provided grant funds to help HDESD support our districts higher education to work together to encourage more students to pursue Higher Education.

263 Healthy Families of the High Desert - Deschutes County ........................... 4-12 ............... 4-44

Healthy Families America, Child Abuse Prevention are programs providing parent education and support to first time parents with children birth to age three. The purpose of the program is to enhance family strengths and promote positive parenting skills through regular home visits, parent groups and community partnerships. The program had been funded through the Oregon Commission on Children and Families, however, due to the restructure of Early Childhood Programs, the actual funding agency is subject to change. Additional funding has been received through Parole & Probation and Family Drug Court grants.

266 McKinney-Vento Homeless Grant ................................................................ 4-12 ............... 4-45 The federal McKinney-Vento “Education of Homeless Children and Youth Program” was developed to ensure that children and youth in homeless situations have equal access to the same free, appropriate public education, including public preschool, as provided to other children and youth.

267 Oregon Virtual School District ...................................................................... 4-12 ............... 4-45 Oregon Virtual School District is a free resource for online teaching and learning designed to promote the use of technology in Oregon classrooms.

278 MAC - Title 19 .............................................................................................. 4-13 ............... 4-46 Fund 278 receives and distributes revenue to participating districts to pay for actual services to children and families. The Family Access Network (FAN) improves lives by ensuring all children in Deschutes County have access to basic-need services. These needs include but may not be limited to: food, clothing, shelter, health care, energy assistance and school supplies. Funding is generated by district and ESD staff participation in the Medicaid Administrative Claiming (MAC) program by filling out surveys regarding their daily service on random survey days.

279 Medicaid Third Party Billing ....................................................................... 4-13 ............... 4-46 Districts and programs in our seven county region of Central Oregon may participate in the Medicaid Billing Consortium. The ESD provides staffing to coordinate the consortium services and bill the Oregon Medical Assistance Program (OMAP) for services provided to special education children who are Medicaid eligible. Participating districts and programs are: Bend LaPine School District Central Oregon Regional Program Central Oregon EI/ECSE Programs

280 FAN Coordination ....................................................................................... 4-13 ............... 4-47 The Family Access Network (FAN) improves lives by ensuring all children in Deschutes County have access to basic-need services. These needs include but may not be limited to: food, clothing, shelter, health care, energy assistance and school supplies. This fund provides the infra-structure needed to coordinate and operate the program for our component districts. (Fund 278 receives and distributes revenue to participating districts to pay for actual services to children and families.) Funding is generated by district and ESD staff participation in the Medicaid Administrative Claiming (MAC) program by filling out surveys regarding their daily service on random survey days.

281 EI/ECSE Non-ODE Funds ........................................................................ 4-13 ............... 4-47 This fund is used to receive revenue from a variety of sources apart from the Oregon Department of Education contract for Early Intervention/Early Childhood Special Education services. Funds are expended in the provision of services to EI/ECSE eligible children, which the ODE contract does not cover due to reductions in the ODE contract or are committed funds for actual services, which are not covered under the contract requirements.

4-5



Revenue Expenditures See Page See Page 282 EI/ECSE ODE Contract ............................................................................. 4-13 ............... 4-49

EI/ECSE services are specially designed to address the special education needs of young children with disabilities. HDESD operates EI/ECSE programs in Crook, Deschutes and Jefferson counties and subcontracts services to Harney, Sherman, Wheeler and Gilliam counties as well as the Confederated Tribes of Warm Springs. Funding is received through the Oregon Department of Education.

283 Healthy Beginnings ..................................................................................... 4-14 ............... 4-50 Healthy Beginnings provides services for about 500 children per year in Deschutes County. Developmental screenings for all children ages 0 to 5 are rotated from January through December in the communities of LaPine, Redmond, Sisters, Sunriver and Bend. Healthy Beginnings provides Child Find Activities for our component districts in Deschutes County, which is an ODE district requirement. Funding for this program comes from a variety of sources including contributions, donations and fundraising efforts in addition to the Local Service Plan contributions from Deschutes County school districts.

284 CORP ODE Contract ................................................................................... 4-14 ............... 4-51 This fund provides services to children who have low incidence, high need disabilities in our seven county region of: Crook, Deschutes, Jefferson, Sherman, Gilliam, Wheeler, Harney and the Confederated Tribes of Warm Springs according to state OARs and ORS for specific severe disabilities. Funding is provided through an ODE contract which includes Federal and State funds.

285 Special Education Services .......................................................................... 4-14 ............... 4-52 This fund is used to receive revenue from a variety of sources apart from the Oregon Department of Education contract for Central Oregon Regional Program (CORP) services. Funds are expended in the provision of services to children eligible for Special Education, not covered by the CORP ODE contract does not cover or are committed funds for actual specific services, which are not covered under the ODE contract requirements.

293 General Educational Development Testing (discontinued)......................... 4-14 ............... 4-53 High Desert ESD provides General Educational Development (GED) testing services in Crook, Jefferson and Deschutes counties. The majority of the services are coordinated with Central Oregon Intergovernmental Council programs in Bend, Redmond, Prineville and La Pine. Additional testing services are provided to Oregon Youth Challenge, Deer Ridge Correctional Institution, Deschutes County Jail and Warm Springs. Spanish and Accommodation testing is also provided on an individual basis. Funding is generated through payment of testing fees.

294 Regional Driver's Education ........................................................................ 4-14 ............... 4-53 The Regional Driver’s Education Program serves students in the Central Oregon area including local school districts: Bend-La Pine, Crook County, Madras, Redmond, Sisters and Redmond Proficiency Academy as well as private schools and home school students. The program is approved by the Oregon Department of Transportation.

295 Foreign Language Interpreter Services - Agencies (discontinued) .............. 4-14 ............... 4-54 This fund provides the ESD the ability to offer language interpreter and translation services to other programs and agencies outside of the ESD component districts by agreement. The language interpreter coordinator receives requests for interpreter/translator assignments, fills and tracks the assignments and processes paperwork for paying the interpreter/translators and for billing the agencies.

298 Data Warehouse ............................................................................................ 4-15 ............... 4-54

299 PERS Reserve ................................................................................................ 4-15 ............... 4-54 The PERS Reserve fund was created to account for funds collected and used to mitigate the impact of future PERS rate increases.

4-6

2013-14 Adopted BudgetSpecial Revenue Fund Revenue




FUND 201 FAMILY ACCESS NETWORK GRANT1920 CONTRIBUTIONS-DONATIONS -28,472 -6,5054700 GRANTS-IN-AID FROM FED GOV'T VIA OTHER AG -150,731 -149,7254743 GRANTS-IN-AID FROM FED GOV'T VIA OTHER AG -155,218 -159,575 -159,575 -168,5735200 INTERFUND TRANSFERS -7,0995400 BEGINNING FUND BALANCE -62,166 -46,736 -23,367 -24,267 -22,337 -11,907

-248,469 -208,459 -173,092 -183,842 -181,912 -180,480Fund Total

FUND 203 FIRST STEP PROGRAM3299 OTHER RESTRICTED GRANTS-IN-AID -41,096 -36,669 -36,669 -37,160 -37,160 -36,6805400 BEGINNING FUND BALANCE -5,542 -1,643 -1,643 -1,643 -1,643 -1,643

-46,638 -38,312 -38,312 -38,803 -38,803 -38,323Fund Total

FUND 204 LONG TERM CARE AND TREATMENT1940 SERVICES PROVIDED OTHER LEAS -8,000 -8,000 -5,1813299 OTHER RESTRICTED GRANTS-IN-AID -309,704 -240,379 -160,980 -186,350 -186,350 -164,4174500 RESTRICTED REV - FED VIA STATE -29,2124591 RESTRICTED REV - FED VIA STATE -3,2214513 RESTRICTED REV - FED VIA STATE -5,0124527 RESTRICTED REV - FED VIA STATE -6,7045200 INTERFUND TRANSFERS -3,6285400 BEGINNING FUND BALANCE -43,393 -5,000

-382,309 -258,943 -165,980 -194,350 -194,350 -169,598Fund Total

FUND 205 LITTLE STEPS5400 BEGINNING FUND BALANCE -223

-223Fund Total

FUND 208 ATTORNEY SERVICES CONSORTIUM1940 SERVICES PROVIDED OTHER LEAS -78,545 -78,545 -78,545 -78,545 -78,545 -78,5455200 INTERFUND TRANSFERS -416,004 -416,004 -416,004 -416,004 -416,004 -416,0045400 BEGINNING FUND BALANCE -106,230 -133,765 -133,765 -140,000 -142,000 -142,000

-600,779 -628,314 -628,314 -634,549 -636,549 -636,549Fund Total

FUND 209 SCHOOL RESPONSE TEAM (Moved to Fund 118)5400 BEGINNING FUND BALANCE -18,396 -11,697

-18,396 -11,697Fund Total

4-7





FUND 210 DESCHUTES CHILDREN'S FOREST1920 CONTRIBUTIONS-DONATIONS -77,797 -77,797 -77,2955200 INTERFUND TRANSFERS -8,600 -8,600 -8,600

-86,397 -86,397 -85,895Fund Total

FUND 212 MATH - SCIENCE PARTNERS4500 RESTRICTED REV - FED VIA STATE -254,3504566 RESTRICTED REV - FED VIA STATE -112,022

-254,350 -112,022Fund Total

FUND 214 TEACHING AMERICAN HISTORY4300 RESTRICTED REVENUE - FEDERAL -322,064 -162,5644315 RESTRICTED REVENUE - FEDERAL -144,1864500 RESTRICTED REV - FED VIA STATE -50,0005400 BEGINNING FUND BALANCE -473

-322,064 -307,222 -50,000Fund Total

FUND 215 WRITING ASSESSMENT (Moved to Fund 100)3299 OTHER RESTRICTED GRANTS-IN-AID -10,0005400 BEGINNING FUND BALANCE -66,622 -58,744

-76,622 -58,744Fund Total

FUND 216 REGIONAL TECHNOLOGY RESERVE1940 SERVICES PROVIDED OTHER LEAS -554 -554 -5541960 RECOVERY OF PRIOR YEAR EXPENDITURE -28,9515200 INTERFUND TRANSFERS -29,000 -24,000 -24,000 -26,835 -28,635 -28,6355400 BEGINNING FUND BALANCE -29,762 -84,110 -107,000 -108,052 -108,052 -108,052

-87,712 -108,110 -131,000 -135,441 -137,241 -137,241Fund Total

FUND 217 REGIONAL TECHNOLOGY CONSORTIUM1940 SERVICES PROVIDED OTHER LEAS -611,220 -372,442 -491,686 -858,618 -840,299 -879,3611990 MISCELLANEOUS -30,000 -30,000 -30,000 -30,0005200 INTERFUND TRANSFERS -180,928 -220,779 -235,313 -238,480 -318,299 -318,1345400 BEGINNING FUND BALANCE -22,830 -22,830 -22,830

-792,148 -623,221 -726,999 -1,149,928 -1,211,428 -1,250,325Fund Total

FUND 218 REGIONAL BUSINESS SERVICES1940 SERVICES PROVIDED OTHER LEAS -71,093 -56,606 -56,606 -73,0065200 INTERFUND TRANSFERS -128,232 -128,232 -128,2325400 BEGINNING FUND BALANCE -102,000 -102,000 -102,000

-71,093 -286,838 -286,838 -303,238Fund Total

4-8





FUND 219 OREGON ASSOCIATION OF ESDS1940 SERVICES PROVIDED OTHER LEAS -116,196 -115,0001990 MISCELLANEOUS -79,073 -124,2005400 BEGINNING FUND BALANCE 10

-195,259 -239,200Fund Total

FUND 220 EDUCATION ENTERPRISE STEERING COMMITTEE1940 SERVICES PROVIDED OTHER LEAS -124,8213299 OTHER RESTRICTED GRANTS-IN-AID -45,0004527 RESTRICTED REV - FED VIA STATE -73,5045400 BEGINNING FUND BALANCE -137,262 -104,601 -67,000

-307,083 -178,105 -67,000Fund Total

FUND 222 SCHOOL IMPROVEMENT PROGRAM3299 OTHER RESTRICTED GRANTS-IN-AID -110,871 -110,871 -110,871

-110,871 -110,871 -110,871Fund Total

FUND 223 CENTRAL OREGON EDUCATION LEADERSHIP COUNCIL5400 BEGINNING FUND BALANCE -9,617 -9,617 -9,437 -9,500 -9,500 -9,500

-9,617 -9,617 -9,437 -9,500 -9,500 -9,500Fund Total

FUND 224 REGIONAL SUPPORT SCHOOL IMPROVEMENT4500 RESTRICTED REV - FED VIA STATE -14,8354510 RESTRICTED REV - FED VIA STATE -425

-14,835 -425Fund Total

FUND 225 LOCAL INTERAGENCY COUNCIL3299 OTHER RESTRICTED GRANTS-IN-AID -3,000 -3,000 -3,000 -3,0004500 RESTRICTED REV - FED VIA STATE -2,708 -7274573 RESTRICTED REV - FED VIA STATE -1,114

-2,708 -1,841 -3,000 -3,000 -3,000 -3,000Fund Total

FUND 226 OREGON MEXICO PARTNERSHIP 1940 SERVICES PROVIDED OTHER LEAS -20,789 -21,217 -27,229 -27,942 -27,942 -28,710

-20,789 -21,217 -27,229 -27,942 -27,942 -28,710Fund Total

FUND 227 MIGRANT ED PRESCHOOL4500 RESTRICTED REV - FED VIA STATE -22,5224511 RESTRICTED REV - FED VIA STATE -10,699 -14,817 -14,817 -14,739

-10,699 -22,522 -14,817 -14,817 -14,739Fund Total

4-9





FUND 228 MIGRANT ED SUMMER SCHOOL4500 RESTRICTED REV - FED VIA STATE -35,6864511 RESTRICTED REV - FED VIA STATE -207 -55,094 -55,094 -54,718

-207 -35,686 -55,094 -55,094 -54,718Fund Total

FUND 229 MIGRANT EDUCATION1920 CONTRIBUTIONS-DONATIONS -2,5004500 RESTRICTED REV - FED VIA STATE -264,759 -233,5954511 RESTRICTED REV - FED VIA STATE -274,900 -234,372 -234,372 -233,824

-267,259 -274,900 -233,595 -234,372 -234,372 -233,824Fund Total

FUND 230 CARL PERKINS TITLE I4500 RESTRICTED REV - FED VIA STATE -615,912 -938,459 -849,652 -849,652 -849,6524548 RESTRICTED REV - FED VIA STATE -807,131

-615,912 -807,131 -938,459 -849,652 -849,652 -849,652Fund Total

FUND 232 TECH PREP GRANT (Discontinued)4500 RESTRICTED REV - FED VIA STATE -9,285

-9,285Fund Total

FUND 233 PERKINS RESERVE FUND4500 RESTRICTED REV - FED VIA STATE -86,325 -151,5744548 RESTRICTED REV - FED VIA STATE -35,238 -113,744 -113,744 -113,744

-86,325 -35,238 -151,574 -113,744 -113,744 -113,744Fund Total

FUND 239 PARTNERSHIPS FOR YOUNG CHILDREN5400 BEGINNING FUND BALANCE -8,616 -7,397 -7,397 -7,397 -7,397 -7,397

-8,616 -7,397 -7,397 -7,397 -7,397 -7,397Fund Total

FUND 240 ED/MED CONFERENCE5400 BEGINNING FUND BALANCE -407 -128

-407 -128Fund Total

FUND 241 CHALKBOARD PROJECT - CLASS1920 CONTRIBUTIONS-DONATIONS -10,000 -10,0005200 INTERFUND TRANSFERS -34,986 -9,206 -9,206 -9,206 -9,2065400 BEGINNING FUND BALANCE -25,000 -25,000 -25,000 -25,000

-44,986 -44,206 -34,206 -34,206 -34,206Fund Total

4-10





FUND 243 DISTRICT SUBSTITUTE BILLING 1940 SERVICES PROVIDED OTHER LEAS -4,276,822 -4,343,530 -4,236,818 -5,327,385 -5,327,385 -5,327,3855400 BEGINNING FUND BALANCE -145 -145

-4,276,967 -4,343,674 -4,236,818 -5,327,385 -5,327,385 -5,327,385Fund Total

FUND 244 AWARD BILLING FUND1920 CONTRIBUTIONS-DONATIONS -8,600 -8003299 OTHER RESTRICTED GRANTS-IN-AID -5,300 -5,217 -205,000 -55,000 -55,000 -55,0004500 RESTRICTED REV - FED VIA STATE -137,651 -12,500 -12,500 -12,500 -12,5004527 RESTRICTED REV - FED VIA STATE -22,603 -23,000 -15,614 -15,614 -15,6774572 RESTRICTED REV - FED VIA STATE -25,0004700 GRANTS-IN-AID FROM FED GOV'T VIA OTHER AG -202,2004773 GRANTS-IN-AID FROM FED GOV'T VIA OTHER AG -2,9805200 INTERFUND TRANSFERS -10,0005400 BEGINNING FUND BALANCE -135,212 -123,245 -8,288 -17,030 -17,030 -17,030

-498,963 -179,845 -248,789 -100,144 -100,144 -100,207Fund Total

FUND 245 DISTRICT BILLINGS1910 RENTALS -1,8651920 CONTRIBUTIONS-DONATIONS -2501940 SERVICES PROVIDED OTHER LEAS -777,469 -1,267,872 -885,676 -441,009 -417,308 -431,7491960 RECOVERY OF PRIOR YEAR EXPENDITURE -8801990 MISCELLANEOUS -115,162 -4,5044700 GRANTS-IN-AID FROM FED GOV'T VIA OTHER AG -386

-895,132 -1,273,255 -885,676 -441,009 -417,308 -431,749Fund Total

FUND 246 WORKSHOPS1940 SERVICES PROVIDED OTHER LEAS -12,800 -26,500 -26,500 -26,500 -26,5001990 MISCELLANEOUS -12,426 -19,811 -5,000 -5,000 -5,000 -5,0003299 OTHER RESTRICTED GRANTS-IN-AID -7,365 -1,040 -1,040 -1,040 -1,0404548 RESTRICTED REV - FED VIA STATE -10,0654500 RESTRICTED REV - FED VIA STATE -4,0004511 RESTRICTED REV - FED VIA STATE -2,9515400 BEGINNING FUND BALANCE -3,229 -14,609

-39,820 -47,437 -32,540 -32,540 -32,540 -32,540Fund Total

FUND 247 SYSTEMS PERFORMANCE REVIEW4500 RESTRICTED REV - FED VIA STATE -6,789 -88 -26,354 -26,354 -26,354 -26,3544527 RESTRICTED REV - FED VIA STATE -7,176

-6,789 -7,264 -26,354 -26,354 -26,354 -26,354Fund Total

4-11





FUND 248 ASSISTIVE TECHNOLOGY 1940 SERVICES PROVIDED OTHER LEAS -49,183 -91,715 -95,488 -88,521 -88,521 -88,8131960 RECOVERY OF PRIOR YEAR EXPENDITURE -1051990 MISCELLANEOUS -3005200 INTERFUND TRANSFERS -188,085 -412,036 -416,082 -445,420 -445,420 -446,8875400 BEGINNING FUND BALANCE -35,313 -64,260 -57,660 -57,660 -71,243

-272,581 -568,416 -511,570 -591,601 -591,601 -606,943Fund Total

FUND 249 COURAGE TO LEAD 1940 SERVICES PROVIDED OTHER LEAS -5,000 -5,000 -5,000 -5,0001990 MISCELLANEOUS -3,450 -7,900 -13,036 -5,600 -5,600 -5,6005400 BEGINNING FUND BALANCE -5,166 -3,326 -3,000 -3,000 -3,000

-8,616 -11,226 -18,036 -13,600 -13,600 -13,600Fund Total

FUND 250 OCF CULTURE OF HIGHER ED1920 CONTRIBUTIONS-DONATIONS -20,000 -50,000 -50,000 -50,000 -50,0005400 BEGINNING FUND BALANCE -8,000 -8,000 -7,457

-20,000 -50,000 -58,000 -58,000 -57,457Fund Total

FUND 251 STIPENDS-MENTOR1990 MISCELLANEOUS -225

-225Fund Total

FUND 263 HEALTHY FAMILIES - DESCHUTES COUNTY1920 CONTRIBUTIONS-DONATIONS -14,083 -36,847 -38,000 -22,073 -22,073 -22,0731990 MISCELLANEOUS -156 -1,0693299 OTHER RESTRICTED GRANTS-IN-AID -449,893 -405,220 -378,525 -332,417 -332,417 -329,2055400 BEGINNING FUND BALANCE -18,861 -15,100 -15,100 0 -810

-482,992 -458,236 -431,625 -354,490 -354,490 -352,088Fund Total

FUND 266 MCKINNEY-VENTO HOMELESS GRANT4500 RESTRICTED REV - FED VIA STATE -54,086 -66,0004596 RESTRICTED REV - FED VIA STATE -55,297 -70,703 -70,703 -70,703

-54,086 -55,297 -66,000 -70,703 -70,703 -70,703Fund Total

FUND 267 OREGON VIRTUAL SCHOOL DISTRICT3299 OTHER RESTRICTED GRANTS-IN-AID -364,054 -210,183 -262,500 -339,817 -339,817 -339,817

-364,054 -210,183 -262,500 -339,817 -339,817 -339,817Fund Total

4-12





FUND 278 MAC - TITLE 191990 MISCELLANEOUS -1,627,312 -1,605,862 -1,424,822 -1,424,822 -1,424,822 -1,924,8225400 BEGINNING FUND BALANCE -243,990 -221,461

-1,871,301 -1,827,322 -1,424,822 -1,424,822 -1,424,822 -1,924,822Fund Total

FUND 279 FEE FOR SERVICE BILLING1940 SERVICES PROVIDED OTHER LEAS -18,310 -11,029 -19,061 -19,061 -19,061 -19,0615400 BEGINNING FUND BALANCE -420 -420 -500 -500 -500 -381

-18,730 -11,450 -19,561 -19,561 -19,561 -19,442Fund Total

FUND 280 FAN COORDINATION1940 SERVICES PROVIDED OTHER LEAS -5,0001990 MISCELLANEOUS -1,040 -1,1905200 INTERFUND TRANSFERS -159,669 -173,906 -159,405 -159,405 -159,405 -159,4055400 BEGINNING FUND BALANCE -42,467 -60,825 -60,825 -46,000 -46,000 -103,000

-208,176 -235,922 -220,230 -205,405 -205,405 -262,405Fund Total

FUND 281 EI/ECSE - NON-ODE FUNDS1920 CONTRIBUTIONS-DONATIONS -7,238 -1,8361930 RENT/LEASE PMTS - PRIVATE CONT -900 -900 -1,200 -2,400 -2,400 -2,4001990 MISCELLANEOUS -77,743 -173,223 -54,754 -41,292 -41,292 -44,3575200 INTERFUND TRANSFERS -68,7105400 BEGINNING FUND BALANCE -97,431 -150,280 -37,224 -46,834 -46,834 -46,834

-183,312 -394,948 -93,178 -90,526 -90,526 -93,591Fund Total

FUND 282 EI/ECSE - ODE CONTRACT3299 OTHER RESTRICTED GRANTS-IN-AID -2,883,521 -3,183,814 -4,066,062 -4,156,482 -4,159,422 -4,193,1974581 RESTRICTED REV - FED VIA STATE -180,7804593 RESTRICTED REV - FED VIA STATE -46,7794591 RESTRICTED REV - FED VIA STATE -79,1924573 RESTRICTED REV - FED VIA STATE -84,0824527 RESTRICTED REV - FED VIA STATE -301,4794500 RESTRICTED REV - FED VIA STATE -1,076,279 -60,9794592 RESTRICTED REV - FED VIA STATE -39,6095400 BEGINNING FUND BALANCE -326,063

-4,285,864 -3,976,714 -4,066,062 -4,156,482 -4,159,422 -4,193,197Fund Total

4-13





FUND 283 HEALTHY BEGINNINGS1920 CONTRIBUTIONS-DONATIONS -110,954 -171,690 -59,885 -59,885 -59,885 -59,8851921 DONATIONS-ALLOCATIONS -18,333 -15,000 -20,000 -20,000 -20,000 -20,0001922 DONATIONS-PRIVATE GRANTS -46,428 -51,5001940 SERVICES PROVIDED OTHER LEAS -1,4301990 MISCELLANEOUS -41,033 -31,012 -85,580 -102,657 -102,657 -102,6573299 OTHER RESTRICTED GRANTS-IN-AID -83,498 -19,475 -130,000 -130,000 -130,000 -130,0005200 INTERFUND TRANSFERS -8,640 -8,640 -8,640 -9,936 -9,936 -9,9365400 BEGINNING FUND BALANCE -10,964 -18,061 -92,292 -92,292 -92,292 -89,425

-319,850 -315,377 -396,397 -414,770 -414,770 -413,334Fund Total

FUND 284 CORP ODE CONTRACT3299 OTHER RESTRICTED GRANTS-IN-AID -723,699 -876,064 -1,677,695 -1,559,134 -1,559,134 -1,644,3904500 RESTRICTED REV - FED VIA STATE -1,193,259 -242,554 -85,398 -56,850 -56,850 -56,8504527 RESTRICTED REV - FED VIA STATE -873,4925400 BEGINNING FUND BALANCE -346,901

-2,263,858 -1,992,110 -1,763,093 -1,615,984 -1,615,984 -1,701,240Fund Total

FUND 285 SPECIAL EDUCATION SERVICES1920 CONTRIBUTIONS-DONATIONS -5,600 -372 -5,000 -5,000 -5,000 -5,0001990 MISCELLANEOUS -25,023 -45,951 -32,512 -32,512 -32,512 -32,5125200 INTERFUND TRANSFERS -27,6625400 BEGINNING FUND BALANCE -89,868 -93,700 -93,700 -93,600 -93,600 -75,166

-120,491 -167,685 -131,212 -131,112 -131,112 -112,678Fund Total

FUND 293 GED TESTING (Discontinued)1990 MISCELLANEOUS -59,580 -6055200 INTERFUND TRANSFERS -30,8365400 BEGINNING FUND BALANCE -812 17,566

-60,392 -13,876Fund Total

FUND 294 REGIONAL DRIVER'S EDUCATION1321 TUITION FROM INDIVIDUALS -165,271 -183,042 -166,085 -174,640 -174,640 -174,6401990 MISCELLANEOUS -1,5193204 DRIVER EDUCATION -115,710 -129,780 -118,130 -124,320 -124,320 -124,3205400 BEGINNING FUND BALANCE -53,520 -74,358

-334,501 -388,698 -284,215 -298,960 -298,960 -298,960Fund Total

FUND 295 LANGUAGE INTERPRETERS 1940 SERVICES PROVIDED OTHER LEAS -210

-210Fund Total

4-14





FUND 298 DATA WAREHOUSE1940 SERVICES PROVIDED OTHER LEAS -36,4855200 INTERFUND TRANSFERS -28,0935400 BEGINNING FUND BALANCE -4,830 -4,829 -4,829 -4,829 -4,829 -4,829

-69,407 -4,829 -4,829 -4,829 -4,829 -4,829Fund Total

FUND 299 PERS RESERVE5400 BEGINNING FUND BALANCE -1,149,597 -1,069,270 -1,051,335 -952,069 -952,069 -952,069

-1,149,597 -1,069,270 -1,051,335 -952,069 -952,069 -952,069Fund Total

-21,958,235SPECIAL REVENUE FUND TOTAL -21,586,548 -19,917,843 -20,840,904 -20,883,513 -21,597,420

4-15

2013-14 Adopted BudgetSpecial Revenue Fund Expenditures


2nd Year2010-11



FUND 201 FAMILY ACCESS NETWORK GRANT2118 FAN RELATED SERVICESFunction -

0112 Classified Salaries 97,977 85,141 3.0 83,360 3.0 86,562 86,562 86,5620114 Managerial - Classified 4,956 5,3620210 Public Emp Retirement Sys 14,633 20,427 19,633 26,868 26,868 24,6820220 Social Security 7,090 6,516 6,446 6,691 6,691 6,6910230 Other Req'd Payroll Costs 991 1,677 1,840 1,773 1,773 1,7730240 Employee Insurance 53,576 40,771 39,456 39,960 39,960 40,7520310 Instruc, Prof and Tech Svcs 590320 Property Services 5520340 Travel 3,025 2,716 3,000 3,000 3,000 3,0000350 Communication 1,294 900 2,055 2,955 1,155 1,1550380 Non-instruc Prof and Tech S 12,308 11,482 50 50 50 500410 Consumable Supplies & Mat 2,173 296 4,430 3,161 3,161 3,1610460 Non-consumable Items 1670470 Computer Software 3680480 Computer Hardware 1550690 Allocated Services Costs 2,635 12,822 12,822 12,692 12,654

201,733 175,515 3.0 173,092 3.0 183,842 181,912 180,480Total

7000 ENDING FUND BALANCEFunction -0820 Reserved for Next Year 46,736 32,943

46,736 32,943Total

248,469 208,459 3.0 173,092 3.0 183,842 181,912 180,480FUND TOTAL

FUND 203 FIRST STEP PROGRAM2113 SOCIAL WORK SERVICESFunction -

0111 Licensed Salaries 6,806 0.1 5,8950114 Managerial - Classified 5,561 1,922 0.1 5,970 5,970 6,1000122 Substitutes - Classified 27,052 14,506 11,124 13,645 13,645 13,6450210 Public Emp Retirement Sys 120 3,109 3,966 6,026 6,026 5,5720220 Social Security 2,529 1,809 1,302 1,501 1,501 1,5110230 Other Req'd Payroll Costs 341 446 372 398 398 4000240 Employee Insurance 1,865 1,260 1,276 1,276 1,3020310 Instruc, Prof and Tech Svcs 75 250340 Travel 3,705 2,881 5,277 4,000 4,000 4,0000350 Communication 616 481 731 600 600 6000380 Non-instruc Prof and Tech S 30 470 250 250 2500410 Consumable Supplies & Mat 1,662 389 5,078 2,270 2,270 2,2700690 Allocated Services Costs 3,333 2,399 2,838 2,868 2,868 2,674

44,995 36,669 0.1 38,312 0.1 38,803 38,803 38,323Total


1,643 1,643Total

4-16



2nd Year2010-11



46,638 38,312 0.1 38,312 0.1 38,803 38,803 38,323FUND TOTAL

FUND 204 LONG TERM CARE AND TREATMENT1220 STUDENTS - MENTAL DISABILITIESFunction -

0111 Licensed Salaries 61,247 61,888 1.0 63,362 1.0 61,795 61,795 63,1460112 Classified Salaries 31,226 26,899 0.8 27,918 0.9 26,064 26,064 26,5260113 Administrators 14,709 15,761 14,950 14,9500121 Substitutes - Licensed 479 1,461 2,168 1,500 1,500 1,5000122 Substitutes - Classified 566 218 1,463 800 800 8000124 Temporary - Classified 6,9890210 Public Emp Retirement Sys 16,153 24,698 18,162 32,290 32,290 25,9550220 Social Security 8,509 7,941 5,963 8,041 8,041 7,0360230 Other Req'd Payroll Costs 1,186 1,991 1,702 2,131 2,131 1,8640240 Employee Insurance 36,977 29,729 27,547 30,303 30,303 28,5270310 Instruc, Prof and Tech Svcs 1,687 1,696 2,858 1,974 1,974 1,5110320 Property Services 1990340 Travel 875 3900350 Communication 40380 Non-instruc Prof and Tech S 930 2,1420410 Consumable Supplies & Mat 475 75 400 400 400 4000420 Textbooks 500 500 5000460 Non-consumable Items 1040470 Computer Software0480 Computer Hardware 480690 Allocated Services Costs 14,589 11,839 12,296 13,601 13,601 11,832

196,948 184,588 1.8 165,980 1.9 194,350 194,350 169,598Total

1221 LEARNING CTR STRUCTURED - INTENSIVEFunction -0111 Licensed Salaries 53,2870112 Classified Salaries 33,6940113 Administrators 13,4080121 Substitutes - Licensed 2,1540122 Substitutes - Classified 8260210 Public Emp Retirement Sys 14,3160220 Social Security 7,4710230 Other Req'd Payroll Costs 1,1020240 Employee Insurance 34,8380310 Instruc, Prof and Tech Svcs 1,1680320 Property Services 900340 Travel 770350 Communication 80380 Non-instruc Prof and Tech S 6140410 Consumable Supplies & Mat 4,7740440 Periodicals 500460 Non-consumable Items 1,7580480 Computer Hardware 1,9960690 Allocated Services Costs 13,730

4-17



2nd Year2010-11



185,360Total

7000 ENDING FUND BALANCEFunction -0820 Reserved for Next Year 74,355

74,355Total

382,309 258,943 1.8 165,980 1.9 194,350 194,350 169,598FUND TOTAL

FUND 205 LITTLE STEPS2113 SOCIAL WORK SERVICESFunction -

0114 Managerial - Classified 1680210 Public Emp Retirement Sys 240220 Social Security 130230 Other Req'd Payroll Costs 10350 Communication 17

223Total

223FUND TOTAL

FUND 208 ATTORNEY SERVICES CONSORTIUM2329 OTHER EXECUTIVE ADMIN SVCSFunction -

0112 Classified Salaries 43,189 61,536 1.0 45,000 1.0 44,280 48,600 50,0000114 Managerial - Classified 246,152 246,161 2.9 246,161 3.3 232,107 286,000 286,0000210 Public Emp Retirement Sys 29,822 50,679 52,500 65,312 92,037 84,9420220 Social Security 21,565 22,761 23,651 21,144 25,597 25,7040230 Other Req'd Payroll Costs 2,758 5,707 6,752 5,602 6,782 6,8110240 Employee Insurance 50,680 56,847 52,608 53,280 49,950 55,6950310 Instruc, Prof and Tech Svcs 875 1,247 4,000 4,000 4,000 4,0000320 Property Services 26,571 1,271 12,178 12,178 12,178 16,9890340 Travel 4,055 5,258 23,560 40,120 9,000 9,0000350 Communication 424 105 1,840 1,840 1,840 1,8400380 Non-instruc Prof and Tech S 900 127 40,000 40,000 20,000 20,0000390 Other General Prof & Tech 400 61,240 56,997 20,165 14,7940410 Consumable Supplies & Mat 1,527 1,217 4,000 4,000 4,000 4,0000440 Periodicals 1,806 1,870 2,500 2,500 2,500 2,5000460 Non-consumable Items 53 6,500 6,500 6,500 6,5000480 Computer Hardware 1,366 3,000 3,000 3,000 3,0000640 Dues and Fees 1,647 1,647 2,300 2,791 2,791 2,7910690 Allocated Services Costs 34,594 32,045 40,524 38,899 41,608 41,983

467,014 489,842 3.9 628,314 4.3 634,549 636,549 636,549Total


133,765 138,472Total

600,779 628,314 3.9 628,314 4.3 634,549 636,549 636,549FUND TOTAL

4-18



2nd Year2010-11



FUND 209 SCHOOL RESPONSE TEAM (Moved to Fund 118)2115 STUDENT SAFETYFunction -

0310 Instruc, Prof and Tech Svcs 5,0000380 Non-instruc Prof and Tech S 8910410 Consumable Supplies & Mat 3120690 Allocated Services Costs 496

6,699Total


11,697 11,697Total

18,396 11,697FUND TOTAL

FUND 210 DESCHUTES CHILDREN'S FOREST2210 IMPROVEMENT OF INSTRUCTION SVCSFunction -

0112 Classified Salaries 0.8 38,515 38,515 39,1680210 Public Emp Retirement Sys 11,824 11,824 11,0530220 Social Security 2,946 2,946 2,9960230 Other Req'd Payroll Costs 819 819 8330240 Employee Insurance 9,990 9,990 10,1880340 Travel 2,000 2,000 2,0000380 Non-instruc Prof and Tech S 9,477 9,477 9,4770410 Consumable Supplies & Mat 4,797 4,797 4,4630690 Allocated Services Costs 6,028 6,028 5,716

0.8 86,397 86,397 85,895Total

0.8 86,397 86,397 85,895FUND TOTAL

FUND 212 MATH - SCIENCE PARTNERS1299 OTHER PROGRAMSFunction -

0111 Licensed Salaries 9900130 Additional Salary 9,190 2,1000210 Public Emp Retirement Sys 1,435 4820220 Social Security 779 1610230 Other Req'd Payroll Costs 311 400310 Instruc, Prof and Tech Svcs 125,854 57,7560340 Travel 1,296 1010390 Other General Prof & Tech 39,267 18,1760690 Allocated Services Costs 1,120 202

180,242 79,018Total

2240 INSTRUCTIONAL STAFF DEVFunction -0310 Instruc, Prof and Tech Svcs 53,609 24,7530380 Non-instruc Prof and Tech S 1,7250390 Other General Prof & Tech 18,636 8,2510690 Allocated Services Costs 138

4-19



2nd Year2010-11



74,108 33,004Total

254,350 112,022FUND TOTAL

FUND 214 TEACHING AMERICAN HISTORY2240 INSTRUCTIONAL STAFF DEVFunction -

0112 Classified Salaries 5,999 5,9990113 Administrators 19,6520114 Managerial - Classified 10,9440121 Substitutes - Licensed 11,026 12,2550130 Additional Salary 42,333 48,1680210 Public Emp Retirement Sys 10,096 16,6440220 Social Security 5,972 5,7660230 Other Req'd Payroll Costs 1,415 1,4510240 Employee Insurance 5,020 14,6140310 Instruc, Prof and Tech Svcs 115,191 98,1950320 Property Services 1,4760340 Travel 13,478 13,9650350 Communication 17 410380 Non-instruc Prof and Tech S 65,352 53,681 46,0000410 Consumable Supplies & Mat 6,661 9,0060690 Allocated Services Costs 17,904 16,493 4,000

321,591 307,222 50,000Total

7000 ENDING FUND BALANCEFunction -0820 Reserved for Next Year 473

473Total

322,064 307,222 50,000FUND TOTAL

FUND 215 WRITING ASSESSMENT (Moved to Fund 100)2210 IMPROVEMENT OF INSTRUCTION SVCSFunction -

0112 Classified Salaries 13,0000210 Public Emp Retirement Sys -700220 Social Security 9950230 Other Req'd Payroll Costs 1270320 Property Services 1,4850340 Travel 280350 Communication 1580410 Consumable Supplies & Mat 8310690 Allocated Services Costs 1,324

17,879Total

5200 TRANSFER OF FUNDSFunction -0710 Fund Modifications 58,744

58,744Total

4-20



2nd Year2010-11




58,744Total

76,622 58,744FUND TOTAL

FUND 216 REGIONAL TECHNOLOGY RESERVE2660 TECHNOLOGY SERVICESFunction -

0320 Property Services 3050480 Computer Hardware 3,297 58 131,000 135,441 137,241 137,241

3,602 58 131,000 135,441 137,241 137,241Total


84,110 108,052Total

87,712 108,110 131,000 135,441 137,241 137,241FUND TOTAL

FUND 217 REGIONAL TECHNOLOGY CONSORTIUM2660 TECHNOLOGY SERVICESFunction -

0112 Classified Salaries 175,870 186,278 4.9 194,727 8.4 378,892 378,892 386,3650113 Administrators 44,9200114 Managerial - Classified 154,473 114,124 1.5 117,999 1.2 90,004 90,004 92,9040130 Additional Salary 7,800 10,683 10,683 10,6830210 Public Emp Retirement Sys 50,651 73,183 73,233 147,811 147,811 138,7090220 Social Security 27,437 22,790 24,044 36,808 36,808 37,6020230 Other Req'd Payroll Costs 3,598 5,746 6,865 9,753 9,753 9,9630240 Employee Insurance 95,878 79,494 84,173 128,464 128,464 131,0110310 Instruc, Prof and Tech Svcs 2,553 900 5,750 10,750 10,750 10,7500320 Property Services 15,393 11,544 30,742 15,054 15,054 14,2920340 Travel 6,449 5,150 12,300 14,800 14,800 14,8000350 Communication 2,292 1,865 5,460 6,956 3,886 3,8860380 Non-instruc Prof and Tech S 172 400 1,207 78,705 63,456 63,4560390 Other General Prof & Tech 37,831 37,831 38,0980410 Consumable Supplies & Mat 1,032 3,824 4,500 6,000 6,000 6,0000460 Non-consumable Items 3,260 3,700 5,000 5,150 5,150 5,1500470 Computer Software 67,354 6,495 102,500 96,790 96,790 96,7900480 Computer Hardware 36,580 40,995 58,500 40,500 40,500 40,5000540 Depreciable Equipment 22,328 30,9320550 Depreciable Technology 26,876 5,1720690 Allocated Services Costs 55,033 29,976 29,976 60,763

792,148 600,390 6.4 726,999 9.6 1,144,928 1,126,609 1,161,722Total

2668 VOIPFunction -0114 Managerial - Classified 0.2 13,359 13,5760210 Public Emp Retirement Sys 4,133 3,8580220 Social Security 1,029 1,046

4-21



2nd Year2010-11



0230 Other Req'd Payroll Costs 273 2770240 Employee Insurance 2,664 2,7170310 Instruc, Prof and Tech Svcs 1,700 1,7000320 Property Services 1,373 1,3730340 Travel 1,700 1,7000350 Communication 196 1960380 Non-instruc Prof and Tech S 32,050 32,0500390 Other General Prof & Tech 911 8870410 Consumable Supplies & Mat 350 3500470 Computer Software 4,000 4,0000480 Computer Hardware 4,000 4,0000690 Allocated Services Costs 5,080 5,089

0.2 72,819 72,819Total

5200 TRANSFER OF FUNDSFunction -0710 Fund Modifications 7,000 10,7840720 Transits 5,000 5,000 5,000

5,000 12,000 15,784Total


22,830Total

792,148 623,221 6.4 726,999 9.8 1,149,928 1,211,428 1,250,325FUND TOTAL

FUND 218 REGIONAL BUSINESS SERVICES2520 FINANCIAL SERVICESFunction -

0112 Classified Salaries 0.5 20,6800114 Managerial - Classified 1.0 88,266 88,266 89,6200130 Additional Salary 6,000 6,000 6,0000210 Public Emp Retirement Sys 28,959 28,959 33,4870220 Social Security 7,211 7,211 8,8970230 Other Req'd Payroll Costs 1,911 1,911 2,3570240 Employee Insurance 13,320 13,320 16,9140340 Travel 15,000 15,000 15,0000390 Other General Prof & Tech 114,121 114,121 96,3450690 Allocated Services Costs 12,050 12,050 13,938

1.5 286,838 286,838 303,238Total


71,093Total

71,093 1.5 286,838 286,838 303,238FUND TOTAL

FUND 219 OREGON ASSOCIATION OF ESDS2324 STATE & FEDERAL RELATIONSFunction -

0113 Administrators 72,000 0.5 72,000

4-22



2nd Year2010-11



0220 Social Security 5,508 5,5080230 Other Req'd Payroll Costs 1,357 1,5720310 Instruc, Prof and Tech Svcs 1,2100340 Travel 2,726 9660350 Communication 419 6000380 Non-instruc Prof and Tech S 10 37,975 114,7540410 Consumable Supplies & Mat 1,207 31,5000640 Dues and Fees 40 7,8000650 Insurance and Judgments 5000690 Allocated Services Costs 4,000 4,000

10 126,441 0.5 239,200Total

5300 APPORTIONMENT OF FUNDS BY ESDFunction -0720 Transits

Total

7000 ENDING FUND BALANCEFunction -0820 Reserved for Next Year -10 68,818

-10 68,818Total

0 195,259 0.5 239,200FUND TOTAL

FUND 220 EDUCATION ENTERPRISE STEERING COMMITTEE2210 IMPROVEMENT OF INSTRUCTION SVCSFunction -

0114 Managerial - Classified 25,3330210 Public Emp Retirement Sys 3,5720220 Social Security 1,9090230 Other Req'd Payroll Costs 2410240 Employee Insurance 4,2700340 Travel 10,7430350 Communication 1130410 Consumable Supplies & Mat 2980480 Computer Hardware 3,348

49,827Total

2624 PLANNING SERVICESFunction -0114 Managerial - Classified 67,371 68,000 0.8 26,3170210 Public Emp Retirement Sys 9,499 15,699 15,8440220 Social Security 5,124 5,087 5,2020230 Other Req'd Payroll Costs 645 1,272 1,4850240 Employee Insurance 13,037 13,152 13,1520350 Communication 2930410 Consumable Supplies & Mat 1490690 Allocated Services Costs 5,000 5,000

95,677 108,652 0.8 67,000Total

2660 TECHNOLOGY SERVICESFunction -0114 Managerial - Classified 37,2740210 Public Emp Retirement Sys 5,256

4-23



2nd Year2010-11



0220 Social Security 2,7410230 Other Req'd Payroll Costs 3270240 Employee Insurance 6,3800690 Allocated Services Costs 5,000

56,979Total


104,601 69,453Total

307,083 178,105 0.8 67,000FUND TOTAL

FUND 222 SCHOOL IMPROVEMENT PROGRAM2322 SCHOOL IMPROVEMENTFunction -

0111 Licensed Salaries 69,482 69,482 69,4820210 Public Emp Retirement Sys 21,345 21,345 21,3450220 Social Security 5,315 5,315 5,3150230 Other Req'd Payroll Costs 1,408 1,408 1,4080240 Employee Insurance 13,320 13,320 13,320

110,871 110,871 110,871Total

110,871 110,871 110,871FUND TOTAL

FUND 223 CENTRAL OREGON EDUCATION LEADERSHIP COUNCIL2620 CAREER TECH EDUCATION Function -

0380 Non-instruc Prof and Tech S 9,437 9,500 9,500 9,5009,437 9,500 9,500 9,500Total


9,617 9,617Total

9,617 9,617 9,437 9,500 9,500 9,500FUND TOTAL

FUND 224 REGIONAL SUPPORT SCHOOL IMPROVEMENT2210 IMPROVEMENT OF INSTRUCTION SVCSFunction -

0114 Managerial - Classified 9,935 3620220 Social Security 760 280230 Other Req'd Payroll Costs 100 70340 Travel 2,9050410 Consumable Supplies & Mat 360690 Allocated Services Costs 1,099 28

14,835 425Total

14,835 425FUND TOTAL

4-24



2nd Year2010-11



FUND 225 LOCAL INTERAGENCY COUNCIL1260 EARLY CHILDHOOD SPECIAL EDFunction -

0122 Substitutes - Classified 1,048 9370210 Public Emp Retirement Sys 91 2140220 Social Security 76 700230 Other Req'd Payroll Costs 9 180340 Travel 595 69 1,000 1,000 1,000 1,0000350 Communication 153 20380 Non-instruc Prof and Tech S 1870410 Consumable Supplies & Mat 549 532 2,000 2,000 2,000 2,000

2,708 1,841 3,000 3,000 3,000 3,000Total

2,708 1,841 3,000 3,000 3,000 3,000FUND TOTAL

FUND 226 OREGON MEXICO PARTNERSHIP 1300 ADULT/CONTINUING ED PROGRAMSFunction -

0114 Managerial - Classified 0.2 5,527 5,527 5,5270122 Substitutes - Classified 7,966 184 17,617 10,884 10,884 10,8840124 Temporary - Classified 7,575 15,8240210 Public Emp Retirement Sys 442 1,729 4,105 5,041 5,041 4,6310220 Social Security 1,194 1,225 1,348 1,255 1,255 1,2550230 Other Req'd Payroll Costs 174 313 385 333 333 3330240 Employee Insurance 311 1,998 1,998 2,3980310 Instruc, Prof and Tech Svcs 2000320 Property Services 82 45 419 419 4190340 Travel 665 420 400 400 4000350 Communication 241 201 597 50 50 500380 Non-instruc Prof and Tech S 130 70 130 390 390 3900410 Consumable Supplies & Mat 469 237 411 420 420 4200690 Allocated Services Costs 1,540 1,388 2,017 1,225 1,225 2,003

20,789 21,217 27,229 0.2 27,942 27,942 28,710Total

20,789 21,217 27,229 0.2 27,942 27,942 28,710FUND TOTAL

FUND 227 MIGRANT ED PRESCHOOL1293 MIGRANT EDUCATIONFunction -

0310 Instruc, Prof and Tech Svcs 9,999 9,578 9,183 9,183 9,1830330 Student Transportation Svcs0410 Consumable Supplies & Mat 5390690 Allocated Services Costs 700 809 689 689 689

10,699 10,927 9,872 9,872 9,872Total

1490 OTHER SUMMER SCHOOL PROGRAMSFunction -0121 Substitutes - Licensed 2,100 1,928 1,928 1,9280122 Substitutes - Classified 2,016 960 960 9600210 Public Emp Retirement Sys 959 887 887 815

4-25



2nd Year2010-11



0220 Social Security 315 221 221 2210230 Other Req'd Payroll Costs 90 59 59 590330 Student Transportation Svcs 3,257 445 445 4450410 Consumable Supplies & Mat 100 100 1000690 Allocated Services Costs 699 345 345 340

9,435 4,945 4,945 4,867Total

2117 ID & RECRUITMENT- MIGRANT CHILDRENFunction -0340 Travel 2,0000690 Allocated Services Costs 160

2,160Total

10,699 22,522 14,817 14,817 14,739FUND TOTAL

FUND 228 MIGRANT ED SUMMER SCHOOL1490 OTHER SUMMER SCHOOL PROGRAMSFunction -

0112 Classified Salaries 690121 Substitutes - Licensed 16,800 15,659 15,659 15,6590122 Substitutes - Classified 3,296 3,840 3,840 3,8400210 Public Emp Retirement Sys 15 4,682 5,990 5,990 5,5030220 Social Security 5 1,538 1,492 1,492 1,4920230 Other Req'd Payroll Costs 1 438 395 395 3950310 Instruc, Prof and Tech Svcs0320 Property Services 925 748 748 7480330 Student Transportation Svcs 4,592 14,126 14,126 14,1260380 Non-instruc Prof and Tech S 750410 Consumable Supplies & Mat 27 772 1,500 1,500 1,5000690 Allocated Services Costs 14 2,643 3,280 3,280 3,245

207 35,686 47,030 47,030 46,508Total

2117 ID & RECRUITMENT- MIGRANT CHILDRENFunction -0112 Classified Salaries 0.2 3,741 3,741 3,8970210 Public Emp Retirement Sys 1,170 1,170 1,1000220 Social Security 291 291 2980230 Other Req'd Payroll Costs 77 77 790240 Employee Insurance 2,220 2,220 2,2640690 Allocated Services Costs 564 564 573

0.2 8,064 8,064 8,210Total

207 35,686 0.2 55,094 55,094 54,718FUND TOTAL

FUND 229 MIGRANT EDUCATION1293 MIGRANT EDUCATIONFunction -

0111 Licensed Salaries 4770112 Classified Salaries 9860114 Managerial - Classified 66,821 67,749 1.0 67,751 1.0 68,603 68,603 68,6030121 Substitutes - Licensed0124 Temporary - Classified 801

4-26



2nd Year2010-11



0210 Public Emp Retirement Sys 9,555 16,894 15,786 21,075 21,075 19,3600220 Social Security 5,210 5,256 5,183 5,248 5,248 5,2480230 Other Req'd Payroll Costs 666 1,306 1,480 1,391 1,391 1,3910240 Employee Insurance 12,852 13,152 13,152 13,320 13,320 13,5840310 Instruc, Prof and Tech Svcs 7,744 4,947 3,0000320 Property Services 5,813 5,936 6,092 6,322 6,322 6,3220340 Travel 1,114 798 462 991 991 9910350 Communication 433 56 260380 Non-instruc Prof and Tech S 234 117 570410 Consumable Supplies & Mat 2,697 640 1,500 2,000 2,000 2,0000690 Allocated Services Costs 8,404 8,007 9,159 8,921 8,921 8,812

122,820 125,843 1.0 123,648 1.0 127,871 127,871 126,311Total

1490 OTHER SUMMER SCHOOL PROGRAMSFunction -0111 Licensed Salaries 477 18,8030112 Classified Salaries 1,289 1,8240114 Managerial - Classified 9280121 Substitutes - Licensed 9,8390122 Substitutes - Classified 6960210 Public Emp Retirement Sys 1,638 4,6170220 Social Security 1,009 1,5780230 Other Req'd Payroll Costs 131 3980240 Employee Insurance 8180310 Instruc, Prof and Tech Svcs 8,7450320 Property Services 352 9250330 Student Transportation Svcs 12,478 14,4230340 Travel 3960380 Non-instruc Prof and Tech S 956 1,3910410 Consumable Supplies & Mat 1,178 7720690 Allocated Services Costs 2,901 2,959

43,829 47,690Total

2117 ID & RECRUITMENT- MIGRANT CHILDRENFunction -0112 Classified Salaries 47,749 46,890 2.0 46,760 1.9 45,219 45,219 46,3600122 Substitutes - Classified 3,8210210 Public Emp Retirement Sys 6,491 10,636 11,785 13,891 13,891 13,0830220 Social Security 3,590 3,546 3,869 3,459 3,459 3,5470230 Other Req'd Payroll Costs 519 910 1,105 917 917 9400240 Employee Insurance 26,394 26,304 26,304 25,086 25,086 25,5830320 Property Services 3,250 3,2250340 Travel 2,182 2,179 5,411 7,500 7,500 7,5000350 Communication 385 360 1100380 Non-instruc Prof and Tech S 85 400410 Consumable Supplies & Mat 54 3910650 Insurance and Judgments 265 254 1370690 Allocated Services Costs 7,056 6,632 7,944 7,205 7,205 7,276

98,018 101,367 2.0 107,247 1.9 103,276 103,276 104,288Total

2550 STUDENT TRANSPORTATION SVCSFunction -0330 Student Transportation Svcs 2,591

4-27



2nd Year2010-11



2,591Total

3300 COMMUNITY SERVICESFunction -0340 Travel 500 500 5000410 Consumable Supplies & Mat 2,500 2,500 2,500 2,5000690 Allocated Services Costs 200 225 225 225

2,700 3,225 3,225 3,225Total

267,259 274,900 3.0 233,595 2.9 234,372 234,372 233,824FUND TOTAL

FUND 230 CARL PERKINS TITLE I2129 OTHER GUIDANCE SERVICESFunction -

0114 Managerial - Classified 9,512 10,585 0.2 10,585 0.2 10,690 10,690 10,9160121 Substitutes - Licensed 1,1360130 Additional Salary 41 3200210 Public Emp Retirement Sys 1,347 2,733 2,487 3,313 3,313 3,1080220 Social Security 695 905 815 825 825 8420230 Other Req'd Payroll Costs 98 227 233 219 219 2230240 Employee Insurance 2,012 2,195 2,192 2,664 2,664 2,7170310 Instruc, Prof and Tech Svcs 44,825 85,380 82,532 54,200 81,516 81,5160320 Property Services 1,046 1,3840330 Student Transportation Svcs 935 7070340 Travel 4,125 881 2,200 1,000 1,096 1,0960350 Communication 6 70 70 192 96 960380 Non-instruc Prof and Tech S 1,502 2 1610410 Consumable Supplies & Mat 1,649 350 3,0240460 Non-consumable Items 4,3470470 Computer Software 63 2,628 8,0000650 Insurance and Judgments 890690 Allocated Services Costs 5,615 3,655 3,655 5,026

72,204 109,592 0.2 117,915 0.2 76,758 104,074 105,539Total

2210 IMPROVEMENT OF INSTRUCTION SVCSFunction -0111 Licensed Salaries 5,7470114 Managerial - Classified 14,038 10,585 0.2 10,585 0.2 27,696 10,690 10,9160121 Substitutes - Licensed 999 1,217 13,000 21,500 21,500 21,5000130 Additional Salary 8,577 3700210 Public Emp Retirement Sys 4,190 2,784 5,610 15,271 9,918 9,2930220 Social Security 2,241 945 1,842 3,803 2,470 2,5190230 Other Req'd Payroll Costs 307 234 526 1,008 654 6680240 Employee Insurance 3,135 2,180 2,192 5,514 2,664 2,7170310 Instruc, Prof and Tech Svcs 16,179 43,461 24,317 25,100 25,100 25,1000320 Property Services 1,984 2,2940340 Travel 10,725 5,571 20,000 20,000 20,096 20,0960350 Communication 732 562 490 1,032 516 5160380 Non-instruc Prof and Tech S 3,502 527 109,931 125,824 125,824 125,8240410 Consumable Supplies & Mat 4,094 2,198 5,000 9,000 9,000 9,0000420 Textbooks 5,000 5,000 5,0000440 Periodicals 275

4-28



2nd Year2010-11



0460 Non-consumable Items 86,499 166,898 176,000 181,000 181,000 181,0000470 Computer Software 19,842 29,092 67,000 35,000 35,000 35,0000480 Computer Hardware 23,534 22,754 40,779 5,000 5,000 5,0000540 Depreciable Equipment 111,201 43,671 50,000 76,000 76,000 77,7430650 Insurance and Judgments 531 890690 Allocated Services Costs 20,911 25,987 25,987 22,707

318,330 335,433 0.2 548,183 0.2 583,735 556,420 554,600Total

2219 OTHER IMPROVEMENT- INSTR SVCSFunction -0114 Managerial - Classified 9,512 10,585 0.2 10,585 0.2 10,690 10,690 10,9160121 Substitutes - Licensed 1,755 1,4610130 Additional Salary 476 17,8230210 Public Emp Retirement Sys 1,423 6,822 2,483 3,313 3,313 3,1080220 Social Security 863 2,266 815 825 825 8420230 Other Req'd Payroll Costs 132 570 233 219 219 2230240 Employee Insurance 2,012 2,195 2,192 2,664 2,664 2,7170310 Instruc, Prof and Tech Svcs 23,586 32,488 22,866 10,234 10,234 10,2340320 Property Services 1,046 1,7840330 Student Transportation Svcs 1,087 520340 Travel 8,896 10,023 9,000 5,000 5,096 5,0960350 Communication 70 70 192 96 960380 Non-instruc Prof and Tech S 2 2 13,0940410 Consumable Supplies & Mat 703 2,829 5,0690460 Non-consumable Items 5,768 2,7780470 Computer Software 12,2470650 Insurance and Judgments 890690 Allocated Services Costs 3,320 1,657 1,657 1,662

69,507 91,837 0.2 69,728 0.2 34,794 34,794 34,894Total

2230 ASSESSMENT AND TESTINGFunction -0114 Managerial - Classified 9,512 10,585 0.2 10,585 0.2 10,690 10,690 10,9160121 Substitutes - Licensed 2,473 1,1360130 Additional Salary 1,030 30,7430210 Public Emp Retirement Sys 1,615 10,348 2,483 3,313 3,313 3,1080220 Social Security 960 3,231 815 825 825 8420230 Other Req'd Payroll Costs 139 811 233 219 219 2230240 Employee Insurance 2,012 2,195 2,192 2,664 2,664 2,7170310 Instruc, Prof and Tech Svcs 32,172 25,778 19,317 8,862 8,862 8,8620320 Property Services 1,246 1,3840340 Travel 14,455 13,379 16,000 5,000 5,096 5,0960350 Communication 7 70 70 192 96 960380 Non-instruc Prof and Tech S 2 2 18,4640410 Consumable Supplies & Mat 702 326 2,0630420 Textbooks 57 150 5000460 Non-consumable Items 9980470 Computer Software 4190650 Insurance and Judgments 890690 Allocated Services Costs 3,636 1,588 1,588 1,593

67,800 100,228 0.2 76,359 0.2 33,353 33,353 33,453Total

4-29



2nd Year2010-11



2240 INSTRUCTIONAL STAFF DEVFunction -0114 Managerial - Classified 9,512 10,579 0.2 10,579 0.2 10,690 10,690 10,9160121 Substitutes - Licensed 390 3,571 17,000 17,000 17,0000130 Additional Salary 839 8,5300210 Public Emp Retirement Sys 1,514 4,824 2,481 8,536 8,536 7,9050220 Social Security 786 1,719 815 2,126 2,126 2,1430230 Other Req'd Payroll Costs 109 432 233 563 563 5680240 Employee Insurance 2,012 2,193 2,191 2,664 2,664 2,7170310 Instruc, Prof and Tech Svcs 20,461 26,822 33,617 26,100 26,100 26,1000320 Property Services 1,046 1,3840340 Travel 10,866 42,257 30,000 39,000 39,096 39,0960350 Communication 70 70 192 96 960380 Non-instruc Prof and Tech S 2 12 6,2070410 Consumable Supplies & Mat 1,790 1,325 5,500 8,500 8,500 8,5000420 Textbooks 205 90 355 355 3550460 Non-consumable Items 63 5,0160470 Computer Software 787 802 2,2000480 Computer Hardware 7,579 9,9950650 Insurance and Judgments 890690 Allocated Services Costs 5,194 5,286 5,286 5,770

50,383 117,295 0.2 109,082 0.2 121,011 121,011 121,165Total

2520 FINANCIAL SERVICESFunction -0690 Allocated Services Costs 24,034 6,102

24,034 6,102Total

2600 SUPPORT SERVICES-CENTRAL ACTIVITIESFunction -0690 Allocated Services Costs 30,254

30,254Total

2620 CAREER TECH EDUCATION Function -0114 Managerial - Classified 9,512 10,579 0.2 10,5790210 Public Emp Retirement Sys 1,341 2,556 2,4810220 Social Security 692 793 8150230 Other Req'd Payroll Costs 98 199 2330240 Employee Insurance 2,012 2,194 2,1910350 Communication 70 760690 Allocated Services Costs 818

13,655 16,391 0.2 17,192Total

615,912 807,131 1.0 938,459 1.0 849,652 849,652 849,652FUND TOTAL

FUND 232 TECH PREP GRANT (Discontinued)2620 CAREER TECH EDUCATION Function -

0114 Managerial - Classified 6,8880210 Public Emp Retirement Sys 9710220 Social Security 5260230 Other Req'd Payroll Costs 76

4-30



2nd Year2010-11



0340 Travel 6870410 Consumable Supplies & Mat 136

9,285Total

9,285FUND TOTAL

FUND 233 PERKINS RESERVE FUND2129 OTHER GUIDANCE SERVICESFunction -

0130 Additional Salary 380 3800210 Public Emp Retirement Sys 54 900220 Social Security 29 290230 Other Req'd Payroll Costs 10 70310 Instruc, Prof and Tech Svcs 15,885 6,970 6,9700330 Student Transportation Svcs 2380340 Travel 13,017 1,015 1180410 Consumable Supplies & Mat 1,360 1,3600690 Allocated Services Costs 422

29,613 9,852 8,870Total

2210 IMPROVEMENT OF INSTRUCTION SVCSFunction -0114 Managerial - Classified 0.3 19,866 20,2030121 Substitutes - Licensed 162 1,800 1,800 1,8000130 Additional Salary 2800210 Public Emp Retirement Sys 21 553 6,656 6,2090220 Social Security 34 138 1,657 1,6830230 Other Req'd Payroll Costs 9 36 439 4460240 Employee Insurance 3,330 3,3960310 Instruc, Prof and Tech Svcs 1,955 58,874 1,200 1,200 1,2000340 Travel 493 36,394 5,500 5,500 5,5000410 Consumable Supplies & Mat 28 5,807 1,500 1,500 1,5000460 Non-consumable Items 5,8070470 Computer Software 9,4940480 Computer Hardware 3,6710690 Allocated Services Costs 6,002

2,983 126,049 0.3 10,727 41,949 41,938Total

2219 OTHER IMPROVEMENT- INSTR SVCSFunction -0121 Substitutes - Licensed 3,500 3,500 3,5000210 Public Emp Retirement Sys 1,075 1,075 9880220 Social Security 268 268 2680230 Other Req'd Payroll Costs 71 71 710310 Instruc, Prof and Tech Svcs 2,182 2,182 2,1820340 Travel 430 4,000 4,000 4,0000410 Consumable Supplies & Mat 368 1,000 1,000 1,000

798 12,096 12,096 12,008Total

2230 ASSESSMENT AND TESTINGFunction -0130 Additional Salary 6,848 4750210 Public Emp Retirement Sys 970

4-31



2nd Year2010-11



0220 Social Security 524 360230 Other Req'd Payroll Costs 68 90240 Employee Insurance 30310 Instruc, Prof and Tech Svcs 280 3,000 3,000 3,0000340 Travel 1,614 3,000 3,000 3,0000350 Communication 30 3110410 Consumable Supplies & Mat 3,482 6,000 6,000 6,000

8,442 6,208 12,000 12,000 12,000Total

2240 INSTRUCTIONAL STAFF DEVFunction -0121 Substitutes - Licensed 1,914 568 18,500 18,500 18,5000130 Additional Salary 17,942 3,1710210 Public Emp Retirement Sys 2,614 857 5,683 5,683 5,2210220 Social Security 1,515 284 1,415 1,415 1,4150230 Other Req'd Payroll Costs 233 71 375 375 3750310 Instruc, Prof and Tech Svcs 11,222 4,055 38,532 7,310 7,8710340 Travel 8,503 4,529 153 9,000 9,000 9,0000410 Consumable Supplies & Mat 81 1840420 Textbooks 1360480 Computer Hardware 16,4940690 Allocated Services Costs 8

44,160 13,720 16,655 73,505 42,283 42,381Total

2520 FINANCIAL SERVICESFunction -0690 Allocated Services Costs 4,111 671

4,111 671Total

2600 SUPPORT SERVICES-CENTRAL ACTIVITIESFunction -0690 Allocated Services Costs 1,007 5,416 5,416 5,416

1,007 5,416 5,416 5,416Total

2620 CAREER TECH EDUCATION Function -0310 Instruc, Prof and Tech Svcs

Total

86,325 35,238 151,574 0.3 113,744 113,744 113,744FUND TOTAL

FUND 239 PARTNERSHIPS FOR YOUNG CHILDREN2219 OTHER IMPROVEMENT- INSTR SVCSFunction -

0380 Non-instruc Prof and Tech S 1,000 2,500 5,805 5,853 5,853 5,8530410 Consumable Supplies & Mat 128 1,000 1,000 1,000 1,0000690 Allocated Services Costs 90 592 544 544 544

1,218 2,500 7,397 7,397 7,397 7,397Total


7,397 4,897Total

4-32



2nd Year2010-11



8,616 7,397 7,397 7,397 7,397 7,397FUND TOTAL

FUND 240 ED/MED CONFERENCE2210 IMPROVEMENT OF INSTRUCTION SVCSFunction -

0310 Instruc, Prof and Tech Svcs 1900410 Consumable Supplies & Mat 680690 Allocated Services Costs 21

279Total

5300 APPORTIONMENT OF FUNDS BY ESDFunction -0720 Transits 128

128Total


128Total

407 128FUND TOTAL

FUND 241 CHALKBOARD PROJECT - CLASS2219 OTHER IMPROVEMENT- INSTR SVCSFunction -

0112 Classified Salaries 3060113 Administrators 2,1210130 Additional Salary 2,2230210 Public Emp Retirement Sys 1,8660220 Social Security 5960230 Other Req'd Payroll Costs 1290240 Employee Insurance 570310 Instruc, Prof and Tech Svcs 1,000 31,820 31,820 31,8200340 Travel 745 5190380 Non-instruc Prof and Tech S 3,350 9,5280410 Consumable Supplies & Mat 1,688 29,6230460 Non-consumable Items 810470 Computer Software 8150480 Computer Hardware 14,7440690 Allocated Services Costs 2,011 3,536 2,386 2,386 2,386

30,731 44,206 34,206 34,206 34,206Total


14,255Total

44,986 44,206 34,206 34,206 34,206FUND TOTAL

4-33



2nd Year2010-11



FUND 243 DISTRICT SUBSTITUTE BILLING 2643 SUBSTITUTE CALLING SYSTEM Function -

0121 Substitutes - Licensed 3,188,946 2,936,046 3,019,331 3,578,920 3,578,920 3,578,9200122 Substitutes - Classified 611,378 683,296 652,356 754,279 754,279 754,2790210 Public Emp Retirement Sys 106,074 364,023 205,615 524,530 524,530 524,5300220 Social Security 290,728 276,762 280,884 331,490 331,490 331,4900230 Other Req'd Payroll Costs 68,795 70,422 68,075 87,835 87,835 87,8350240 Employee Insurance 1170690 Allocated Services Costs 10,900 12,953 10,557 50,332 50,332 50,332

4,276,822 4,343,619 4,236,818 5,327,385 5,327,385 5,327,385Total

7000 ENDING FUND BALANCEFunction -0820 Reserved for Next Year 145 56

145 56Total

4,276,967 4,343,674 4,236,818 5,327,385 5,327,385 5,327,385FUND TOTAL

FUND 244 AWARD BILLING FUND1220 STUDENTS - MENTAL DISABILITIESFunction -

0310 Instruc, Prof and Tech Svcs 199 1500380 Non-instruc Prof and Tech S 8,288 8,278 8,278 8,2780640 Dues and Fees 1000690 Allocated Services Costs 24 11

323 161 8,288 8,278 8,278 8,278Total

1250 RESOURCE ROOMSFunction -0111 Licensed Salaries 357 6,405 0.1 6,405 0.1 6,501 6,501 6,6430114 Managerial - Classified 8,0720210 Public Emp Retirement Sys 1,189 1,537 1,498 1,997 1,997 1,8750220 Social Security 640 467 490 497 497 5080230 Other Req'd Payroll Costs 69 118 140 132 132 1350240 Employee Insurance 1,525 1,468 1,468 1,487 1,487 1,5160310 Instruc, Prof and Tech Svcs 11,500 11,500 11,500 11,5000340 Travel 148 517 1,000 1,000 1,000 1,0000380 Non-instruc Prof and Tech S 1,377 15,000 15,000 15,000 15,0000410 Consumable Supplies & Mat 710690 Allocated Services Costs 53

12,000 12,013 0.1 37,500 0.1 38,114 38,114 38,177Total

2150 SPEECH & AUDIOLOGY SVCSFunction -0310 Instruc, Prof and Tech Svcs 200

200Total

2210 IMPROVEMENT OF INSTRUCTION SVCSFunction -0111 Licensed Salaries 28 2,2770112 Classified Salaries 2210114 Managerial - Classified 44,200 1,0960121 Substitutes - Licensed 14,796 3,896

4-34



2nd Year2010-11



0122 Substitutes - Classified 852 8320130 Additional Salary 5000210 Public Emp Retirement Sys 7,107 1,2190220 Social Security 4,611 6110230 Other Req'd Payroll Costs 738 1560240 Employee Insurance 8,8860310 Instruc, Prof and Tech Svcs 222,552 32,979 196,488 53,753 53,753 53,7530320 Property Services 1700340 Travel 19,372 2,835 6,5120380 Non-instruc Prof and Tech S 3,569 8390410 Consumable Supplies & Mat 17,127 4,3580460 Non-consumable Items 4,0930640 Dues and Fees 1,550 6500690 Allocated Services Costs 12,993

363,195 51,917 203,000 53,753 53,753 53,753Total

2223 ONLINE MULTIMEDIA SERVICESFunction -0410 Consumable Supplies & Mat 5540690 Allocated Services Costs 39

593Total


25,780Total


123,245 89,381Total

498,963 179,845 0.1 248,789 0.1 100,144 100,144 100,207FUND TOTAL

FUND 245 DISTRICT BILLINGS1220 STUDENTS - MENTAL DISABILITIESFunction -

0111 Licensed Salaries 51,7460124 Temporary - Classified 00210 Public Emp Retirement Sys -180 11,6370220 Social Security 3,8210230 Other Req'd Payroll Costs 9620240 Employee Insurance 13,1520690 Allocated Services Costs -14

-195 81,318Total

1250 RESOURCE ROOMSFunction -0111 Licensed Salaries 149,470 131,309 2.4 138,591 2.3 128,496 128,496 137,9280112 Classified Salaries 12,114 7,6030114 Managerial - Classified 3,211 3,140 0.1 3,140 0.1 3,180 3,180 3,2490121 Substitutes - Licensed 2,154 1,4610122 Substitutes - Classified 251 1760124 Temporary - Classified 16,512

4-35



2nd Year2010-11



0210 Public Emp Retirement Sys 25,129 32,826 33,023 40,451 40,451 39,8400220 Social Security 13,561 10,474 10,842 10,073 10,073 10,8000230 Other Req'd Payroll Costs 1,932 2,640 3,095 2,669 2,669 2,8620240 Employee Insurance 50,041 35,999 35,030 33,087 33,087 35,5490310 Instruc, Prof and Tech Svcs 1,906 1,073 1,095 1,095 1,0950320 Property Services 1,4560340 Travel 4,118 663 3,0000350 Communication 430380 Non-instruc Prof and Tech S 75 13,2870470 Computer Software 6050690 Allocated Services Costs 26,432 20,867 20,873 19,618 19,618 23,132

308,403 262,122 2.4 247,596 2.3 238,668 238,668 254,456Total

1252 ABA PROGRAMFunction -0112 Classified Salaries 3,0130210 Public Emp Retirement Sys 4250220 Social Security 2300230 Other Req'd Payroll Costs 300690 Allocated Services Costs 296

3,994Total

1260 EARLY CHILDHOOD SPECIAL EDFunction -0111 Licensed Salaries 1,892 3,666 0.1 2,871 0.1 2,933 2,933 2,9970124 Temporary - Classified 4,5360210 Public Emp Retirement Sys 262 867 669 901 901 8460220 Social Security 508 269 220 224 224 2290230 Other Req'd Payroll Costs 70 67 63 59 59 610240 Employee Insurance 509 1,311 898 1,958 1,958 9270310 Instruc, Prof and Tech Svcs 7050320 Property Services 590340 Travel 590690 Allocated Services Costs 860 618 472 608 608 506

9,460 6,797 0.1 5,192 0.1 6,685 6,685 5,567Total

1261 EARLY INTERVENTIONFunction -0111 Licensed Salaries 596 0.0 957 0.0 978 978 9990210 Public Emp Retirement Sys 83 223 300 300 2820220 Social Security 44 73 75 75 760230 Other Req'd Payroll Costs 6 21 20 20 200240 Employee Insurance 174 299 653 653 3090690 Allocated Services Costs 90 157 202 202 169

992 0.0 1,731 0.0 2,228 2,228 1,856Total

1293 MIGRANT EDUCATIONFunction -0340 Travel 926 415

926 415Total

1490 OTHER SUMMER SCHOOL PROGRAMSFunction -0121 Substitutes - Licensed 2,9880210 Public Emp Retirement Sys 421

4-36



2nd Year2010-11



0220 Social Security 2290230 Other Req'd Payroll Costs 290410 Consumable Supplies & Mat 150

3,817Total

2116 FOREIGN LANG INTERPRETER SVCSFunction -0122 Substitutes - Classified 47 810210 Public Emp Retirement Sys 4 180220 Social Security 4 60230 Other Req'd Payroll Costs 0 20690 Allocated Services Costs 5 9

59 115Total

2117 ID & RECRUITMENT- MIGRANT CHILDRENFunction -0340 Travel 235

235Total

2139 OTHER HEALTH SERVICESFunction -0460 Non-consumable Items 86,184

86,184Total

2150 SPEECH & AUDIOLOGY SVCSFunction -0111 Licensed Salaries 7,404 1,641 0.1 6,937 0.0 952 952 9730112 Classified Salaries 58,576 59,508 2.0 59,508 1.6 61,070 48,638 49,6530210 Public Emp Retirement Sys 8,826 14,281 15,482 19,053 15,234 14,2870220 Social Security 4,927 4,583 5,083 4,745 3,794 3,8730230 Other Req'd Payroll Costs 657 1,142 1,451 1,257 1,011 1,0260240 Employee Insurance 28,172 26,789 28,356 26,809 21,481 21,9060690 Allocated Services Costs 8,894 8,681 9,571 8,580 8,580 9,171

117,457 116,626 2.1 126,387 1.6 122,467 99,690 100,889Total

2160 OTHER STUDENT TREATMENT SVCSFunction -0310 Instruc, Prof and Tech Svcs 95,4880470 Computer Software 950

950 95,488Total

2190 DIRECTION - STUDENT SUPPORT SVCSFunction -0113 Administrators 6,251 61,644 0.6 62,490 0.1 5,547 5,547 5,6540210 Public Emp Retirement Sys 881 15,121 14,560 1,704 1,704 1,5960220 Social Security 476 4,713 4,781 424 424 4330230 Other Req'd Payroll Costs 60 1,166 1,365 112 112 1150240 Employee Insurance 840 8,223 8,223 1,002 1,002 1,0220310 Instruc, Prof and Tech Svcs 3270340 Travel 1,236 2,3750350 Communication 114 2750410 Consumable Supplies & Mat 1,1000690 Allocated Services Costs 851 830 929 879 879 882

9,359 93,374 0.6 96,098 0.1 9,668 9,668 9,700Total

4-37



2nd Year2010-11



2210 IMPROVEMENT OF INSTRUCTION SVCSFunction -0111 Licensed Salaries 124 7790112 Classified Salaries 550114 Managerial - Classified 5,475 5680121 Substitutes - Licensed 6,1400122 Substitutes - Classified 3050210 Public Emp Retirement Sys 1,588 3210220 Social Security 923 1000230 Other Req'd Payroll Costs 125 250240 Employee Insurance 1,142 1210310 Instruc, Prof and Tech Svcs 3,500 3,5000340 Travel 442 500410 Consumable Supplies & Mat 1,0560460 Non-consumable Items 2,0550690 Allocated Services Costs 1,239 176

24,168 5,639Total

2219 OTHER IMPROVEMENT- INSTR SVCSFunction -0480 Computer Hardware 2,395

2,395Total

2223 ONLINE MULTIMEDIA SERVICESFunction -0310 Instruc, Prof and Tech Svcs 10,8500690 Allocated Services Costs 886

11,736Total

2240 INSTRUCTIONAL STAFF DEVFunction -0340 Travel 2510350 Communication 67

251 67Total

2310 BOARD OF EDUCATION SERVICESFunction -0340 Travel 50

50Total

2321 OFFICE OF THE SUPERINTENDENTFunction -0410 Consumable Supplies & Mat 1650640 Dues and Fees 40

205Total

2322 SCHOOL IMPROVEMENTFunction -0380 Non-instruc Prof and Tech S 2,8560410 Consumable Supplies & Mat 558

3,413Total

2329 OTHER EXECUTIVE ADMIN SVCSFunction -0380 Non-instruc Prof and Tech S 4,283 1,045

4,283 1,045Total

4-38



2nd Year2010-11



2520 FINANCIAL SERVICESFunction -0113 Administrators 21,3450114 Managerial - Classified 31,0580210 Public Emp Retirement Sys 11,9020220 Social Security 3,9340230 Other Req'd Payroll Costs 9860240 Employee Insurance 9,8600340 Travel 3,646 3,2820380 Non-instruc Prof and Tech S 49,6050410 Consumable Supplies & Mat 395 459

4,040 132,432Total

2526 INTERNAL AUDITING SERVICESFunction -0380 Non-instruc Prof and Tech S 12,6880690 Allocated Services Costs 1,015

13,703Total

2528 RISK MANAGEMENT SERVICESFunction -0460 Non-consumable Items 443

443Total

2542 CARE AND UPKEEP OF BUILDINGSFunction -0460 Non-consumable Items 238

238Total

2620 CAREER TECH EDUCATION Function -0112 Classified Salaries 0.2 6,142 6,142 6,2080114 Managerial - Classified 9,897 14,645 0.2 14,834 0.2 12,794 12,206 12,4130210 Public Emp Retirement Sys 1,396 3,604 3,456 5,817 5,636 5,2550220 Social Security 757 1,120 1,135 1,449 1,404 1,4250230 Other Req'd Payroll Costs 96 278 324 384 372 3770240 Employee Insurance 1,745 2,454 2,486 4,603 4,505 4,5940690 Allocated Services Costs 1,389 2,210 2,335 3,119 3,119 3,027

15,281 24,311 0.2 24,569 0.3 34,308 33,384 33,299Total

2630 INFORMATION SERVICESFunction -0320 Property Services 2140690 Allocated Services Costs 17

232Total

2640 HUMAN RESOURCESFunction -0310 Instruc, Prof and Tech Svcs 1250340 Travel 1000380 Non-instruc Prof and Tech S 229 60690 Allocated Services Costs 18

472 6Total

2643 SUBSTITUTE CALLING SYSTEM Function -0112 Classified Salaries 0.2 7,713 7,713 7,9530113 Administrators 0.0 2,651 2,651 2,739

4-39



2nd Year2010-11



0114 Managerial - Classified0210 Public Emp Retirement Sys 3,184 3,184 3,0170220 Social Security 793 793 8180230 Other Req'd Payroll Costs 210 210 2170240 Employee Insurance 2,917 2,917 2,9750310 Instruc, Prof and Tech Svcs 89 89 890320 Property Services 1,708 1,708 4830340 Travel 278 278 2780350 Communication 1,342 1,342 1,3420380 Non-instruc Prof and Tech S 311 311 3110410 Consumable Supplies & Mat 556 556 5560460 Non-consumable Items 56 56 560470 Computer Software 2,726 2,726 2,6710690 Allocated Services Costs 2,453 2,453 2,478

0.2 26,986 26,986 25,984Total

2660 TECHNOLOGY SERVICESFunction -0112 Classified Salaries 71,028 77,038 2.0 78,7580113 Administrators 18,382 41,7520114 Managerial - Classified 36,250 22,140 0.3 24,0770122 Substitutes - Classified 1500210 Public Emp Retirement Sys 17,739 33,317 23,9860220 Social Security 9,138 10,443 7,8750230 Other Req'd Payroll Costs 1,213 2,620 2,2480240 Employee Insurance 35,802 36,168 29,5920310 Instruc, Prof and Tech Svcs 480 1,223 7,0000320 Property Services 1,865 4520340 Travel 3,773 3,810 5,0000350 Communication 42 80 2700380 Non-instruc Prof and Tech S 20,223 101,252 21,1490410 Consumable Supplies & Mat 1,507 2,031 1,0000460 Non-consumable Items 5340470 Computer Software 37,118 61,193 61,2000480 Computer Hardware 2480540 Depreciable Equipment 15,4710640 Dues and Fees 150690 Allocated Services Costs 18,818 16,085 21,009

273,774 425,173 2.3 283,617Total

2664 OPERATIONS SERVICESFunction -0380 Non-instruc Prof and Tech S 10

10Total

2668 VOIPFunction -0350 Communication 290480 Computer Hardware 19

29 19Total

2669 OTHER TECHNOLOGY SERVICESFunction -0480 Computer Hardware 113,922

4-40



2nd Year2010-11



113,922Total

5200 TRANSFER OF FUNDSFunction -0710 Fund Modifications 5,0000720 Transits 5,000 5,000

5,000 5,000 5,000Total

5300 APPORTIONMENT OF FUNDS BY ESDFunction -0720 Transits 250

250Total

7000 ENDING FUND BALANCEFunction -0820 Reserved for Next Year -1,609

-1,609Total

895,132 1,273,255 7.7 885,676 4.6 441,009 417,308 431,749FUND TOTAL

FUND 246 WORKSHOPS1293 MIGRANT EDUCATIONFunction -

0112 Classified Salaries 5000210 Public Emp Retirement Sys 1110220 Social Security 380230 Other Req'd Payroll Costs 100310 Instruc, Prof and Tech Svcs 9000340 Travel 2,0510350 Communication 3000410 Consumable Supplies & Mat 1,941

5,850Total

2210 IMPROVEMENT OF INSTRUCTION SVCSFunction -0114 Managerial - Classified 1,8090122 Substitutes - Classified 8350130 Additional Salary 6,000 3,6120210 Public Emp Retirement Sys 1,101 9350220 Social Security 581 3390230 Other Req'd Payroll Costs 226 850240 Employee Insurance 4800310 Instruc, Prof and Tech Svcs 240 640 25,130 25,130 25,130 25,1300320 Property Services 200 770340 Travel 14 4,1070350 Communication 15 610380 Non-instruc Prof and Tech S 3,361 1,800 4,000 4,000 4,000 4,0000410 Consumable Supplies & Mat 9,644 10,186 1,000 1,000 1,000 1,0000420 Textbooks 1,3090460 Non-consumable Items 1,4660640 Dues and Fees 99 880690 Allocated Services Costs 1,440 1,620 2,410 2,410 2,410 2,410

25,211 27,161 32,540 32,540 32,540 32,540Total

4-41



2nd Year2010-11



5300 APPORTIONMENT OF FUNDS BY ESDFunction -0720 Transits 1,684

1,684Total


14,609 12,741Total

39,820 47,437 32,540 32,540 32,540 32,540FUND TOTAL

FUND 247 SYSTEMS PERFORMANCE REVIEW2210 IMPROVEMENT OF INSTRUCTION SVCSFunction -

0111 Licensed Salaries 1,998 2,2400112 Classified Salaries 836 1,0330113 Administrators 453 4510114 Managerial - Classified 6380121 Substitutes - Licensed 2630210 Public Emp Retirement Sys 504 8830220 Social Security 333 2850230 Other Req'd Payroll Costs 47 750310 Instruc, Prof and Tech Svcs 838 814 26,354 26,354 26,354 26,3540340 Travel 400 3190380 Non-instruc Prof and Tech S 8830410 Consumable Supplies & Mat 480 280

6,789 7,264 26,354 26,354 26,354 26,354Total

6,789 7,264 26,354 26,354 26,354 26,354FUND TOTAL

FUND 248 ASSISTIVE TECHNOLOGY 2160 OTHER STUDENT TREATMENT SVCSFunction -

0111 Licensed Salaries 35,786 176,105 3.0 177,058 4.0 226,164 226,164 231,1090112 Classified Salaries 31,282 32,257 1.2 32,257 1.3 34,219 34,219 37,8460113 Administrators 0.1 8,171 0.2 10,679 10,679 17,0860114 Managerial - Classified 7,355 8,2440210 Public Emp Retirement Sys 10,493 51,143 50,674 83,270 83,270 80,7210220 Social Security 5,631 16,545 16,638 20,736 20,736 21,8820230 Other Req'd Payroll Costs 763 4,033 4,826 5,494 5,494 5,7980240 Employee Insurance 24,791 58,329 57,869 68,265 68,265 71,9950310 Instruc, Prof and Tech Svcs 1,5980320 Property Services 1,003 604 1,521 1,521 1,521 1,5210340 Travel 9,234 7,521 14,443 16,683 16,683 16,6830350 Communication 1,584 8970380 Non-instruc Prof and Tech S 26,246 31,311 2,500 2,500 2,5000410 Consumable Supplies & Mat 5,037 6,733 8,300 8,300 8,300 8,3000460 Non-consumable Items 35,655 40,523 69,000 69,000 69,000 69,0000470 Computer Software 7,238 2,9500480 Computer Hardware 16,688 18,140

4-42



2nd Year2010-11



0640 Dues and Fees 3500690 Allocated Services Costs 15,431 31,519 37,904 44,768 44,768 42,503

208,321 481,788 4.3 511,570 5.5 591,601 591,601 606,943Total


64,260 86,628Total

272,581 568,416 4.3 511,570 5.5 591,601 591,601 606,943FUND TOTAL

FUND 249 COURAGE TO LEAD 2210 IMPROVEMENT OF INSTRUCTION SVCSFunction -

0130 Additional Salary 940 1,9000210 Public Emp Retirement Sys 133 4500220 Social Security 72 1450230 Other Req'd Payroll Costs 10 360310 Instruc, Prof and Tech Svcs 375 12,000 5,000 5,000 5,0000320 Property Services 1,335 1,267 4,000 2,000 2,000 2,0000340 Travel 3700350 Communication 2000380 Non-instruc Prof and Tech S 1,018 1,900 5,125 5,125 5,1250410 Consumable Supplies & Mat 646 4,225 494 500 500 5000690 Allocated Services Costs 392 695 1,342 975 975 975

5,290 10,619 18,036 13,600 13,600 13,600Total

7000 ENDING FUND BALANCEFunction -0820 Reserved for Next Year 3,326 608

3,326 608Total

8,616 11,226 18,036 13,600 13,600 13,600FUND TOTAL

FUND 250 OCF CULTURE OF HIGHER ED2625 RESEARCH SERVICESFunction -

0112 Classified Salaries 0.5 27,000 27,000 27,0000130 Additional Salary 4,0250210 Public Emp Retirement Sys 416 8,294 8,294 7,6190220 Social Security 308 2,066 2,066 2,0660230 Other Req'd Payroll Costs 76 547 547 5470240 Employee Insurance 6,660 6,660 6,7920310 Instruc, Prof and Tech Svcs 8,000 8,000 8,0000340 Travel 205 1,000 4,433 4,433 4,4330380 Non-instruc Prof and Tech S 46,0000410 Consumable Supplies & Mat 3,000 1,000 1,000 1,000

5,030 50,000 0.5 58,000 58,000 57,457Total


4-43



2nd Year2010-11



14,970Total

20,000 50,000 0.5 58,000 58,000 57,457FUND TOTAL

FUND 251 STIPENDS-MENTOR2219 OTHER IMPROVEMENT- INSTR SVCSFunction -

0130 Additional Salary 1700210 Public Emp Retirement Sys 340220 Social Security 130230 Other Req'd Payroll Costs 3

220Total


5Total

225FUND TOTAL

FUND 263 HEALTHY FAMILIES - DESCHUTES COUNTY1260 EARLY CHILDHOOD SPECIAL EDFunction -

0111 Licensed Salaries 24,500 27,934 0.7 33,6440112 Classified Salaries 138,888 134,128 4.0 126,741 4.2 141,456 141,456 141,4560114 Managerial - Classified 54,721 46,786 0.9 40,219 0.5 27,700 27,700 27,7000122 Substitutes - Classified 2360123 Temporary - Licensed 7,982 4,3220124 Temporary - Classified 33,026 660210 Public Emp Retirement Sys 32,218 52,082 47,208 39,671 39,671 36,4470220 Social Security 18,737 15,950 15,500 12,940 12,940 12,9400230 Other Req'd Payroll Costs 4,104 4,025 4,424 3,451 3,451 3,4510240 Employee Insurance 83,275 80,646 79,795 49,950 49,950 50,9400310 Instruc, Prof and Tech Svcs 307 1,000 1,000 1,000 1,0000320 Property Services 11,793 12,006 9,000 9,000 9,000 9,0000340 Travel 12,135 11,101 13,000 15,197 15,197 15,1970350 Communication 7,559 5,346 9,000 6,000 6,000 6,0000380 Non-instruc Prof and Tech S 149 210 14,971 18,392 18,392 18,3920410 Consumable Supplies & Mat 4,124 2,011 4,000 4,000 4,000 4,0000440 Periodicals 80460 Non-consumable Items 990480 Computer Hardware 1,000 1,000 1,000 1,0000640 Dues and Fees 4980650 Insurance and Judgments 85 580690 Allocated Services Costs 33,455 28,182 32,124 24,732 24,732 24,564

467,892 424,861 5.6 431,625 4.7 354,490 354,490 352,088Total


15,100 33,375Total

4-44



2nd Year2010-11



482,992 458,236 5.6 431,625 4.7 354,490 354,490 352,088FUND TOTAL

FUND 266 MCKINNEY-VENTO HOMELESS GRANT3310 DIRECTION OF COMMUNITY SERVICES ACTIVITIESFunction -

0114 Managerial - Classified 2,681 0.1 2,6810124 Temporary - Classified 3,0370210 Public Emp Retirement Sys 428 651 6250220 Social Security 228 199 2050230 Other Req'd Payroll Costs 30 50 590240 Employee Insurance 658 6580310 Instruc, Prof and Tech Svcs 450 265 8,734 5,037 5,037 5,0370320 Property Services 4700340 Travel 2,760 2,131 147 147 1470380 Non-instruc Prof and Tech S 42,398 42,287 46,650 57,413 57,413 57,4130410 Consumable Supplies & Mat 749 2,288 1,500 2,522 2,522 2,5220690 Allocated Services Costs 4,006 3,618 4,889 5,583 5,583 5,583

54,086 55,297 0.1 66,000 70,703 70,703 70,703Total

54,086 55,297 0.1 66,000 70,703 70,703 70,703FUND TOTAL

FUND 267 OREGON VIRTUAL SCHOOL DISTRICT2210 IMPROVEMENT OF INSTRUCTION SVCSFunction -

0113 Administrators 38,569 16,616 0.2 16,702 16,908 16,908 17,2080114 Managerial - Classified 23,980 22,140 0.3 24,077 0.3 31,096 31,096 31,5660122 Substitutes - Classified 750130 Additional Salary 39,4400210 Public Emp Retirement Sys 8,830 17,820 9,527 14,791 14,791 13,8050220 Social Security 4,622 5,932 3,128 3,683 3,683 3,7420230 Other Req'd Payroll Costs 617 1,472 893 976 976 9920240 Employee Insurance 10,308 5,905 5,918 6,660 6,660 6,7920310 Instruc, Prof and Tech Svcs 21,194 7,235 4,927 4,927 4,927 4,9270320 Property Services 1,865 1,000 452 452 452 5210340 Travel 41,736 19,6420350 Communication 148 191 220 254 254 2540380 Non-instruc Prof and Tech S 6,681 26,406 56,377 119,790 119,790 119,7330410 Consumable Supplies & Mat 9,238 6,995 7,778 7,778 7,778 7,7780460 Non-consumable Items 16,748 1,6170470 Computer Software 2,577 2,9970480 Computer Hardware 38,489 27,2760550 Depreciable Technology 53,2430690 Allocated Services Costs 13,135 7,500 7,500 7,500 7,500 7,500

292,054 210,183 0.5 137,500 0.3 214,817 214,817 214,817Total

5300 APPORTIONMENT OF FUNDS BY ESDFunction -0720 Transits 72,000 125,000 125,000 125,000 125,000

72,000 125,000 125,000 125,000 125,000Total

4-45



2nd Year2010-11



364,054 210,183 0.5 262,500 0.3 339,817 339,817 339,817FUND TOTAL

FUND 278 MAC - TITLE 192113 SOCIAL WORK SERVICESFunction -

0380 Non-instruc Prof and Tech S 6,614 5,416 6,046 6,046 6,046 6,0460690 Allocated Services Costs 529 51 484 484 484 484

7,143 5,467 6,530 6,530 6,530 6,530Total

2118 FAN RELATED SERVICESFunction -0380 Non-instruc Prof and Tech S 69,350 49,056 46,152 46,152 46,152 46,1520690 Allocated Services Costs 5,548 518 3,692 3,692 3,692 3,692

74,898 49,575 49,844 49,844 49,844 49,844Total


159,669 173,906 159,405 159,405 159,405 159,405Total

5300 APPORTIONMENT OF FUNDS BY ESDFunction -0720 Transits 1,408,130 1,373,486 1,209,043 1,209,043 1,209,043 1,709,043

1,408,130 1,373,486 1,209,043 1,209,043 1,209,043 1,709,043Total


221,461 224,889Total

1,871,301 1,827,322 1,424,822 1,424,822 1,424,822 1,924,822FUND TOTAL

FUND 279 FEE FOR SERVICE BILLING2190 DIRECTION - STUDENT SUPPORT SVCSFunction -

0112 Classified Salaries 7,184 7,219 0.2 7,219 0.2 7,324 7,324 7,3240114 Managerial - Classified 1,869 1,694 0.0 1,916 0.0 1,068 1,068 1,0680210 Public Emp Retirement Sys 267 471 584 184 184 1690220 Social Security 631 688 699 642 642 6420230 Other Req'd Payroll Costs 85 169 200 170 170 1700240 Employee Insurance 6,902 329 329 333 333 3400340 Travel 200 200 200 2000380 Non-instruc Prof and Tech S 16 6,716 7,923 7,923 7,9230410 Consumable Supplies & Mat 250 250 250 2500690 Allocated Services Costs 1,356 459 1,449 1,467 1,467 1,356

18,310 11,029 0.3 19,561 0.2 19,561 19,561 19,442Total

7000 ENDING FUND BALANCEFunction -0820 Reserved for Next Year 420 420

420 420Total

18,730 11,450 0.3 19,561 0.2 19,561 19,561 19,442FUND TOTAL

4-46



2nd Year2010-11



FUND 280 FAN COORDINATION2118 FAN RELATED SERVICESFunction -

0112 Classified Salaries 36,292 37,826 1.0 36,475 1.0 35,389 35,389 36,2040114 Managerial - Classified 42,796 45,577 1.0 50,939 1.0 54,293 54,293 55,3960210 Public Emp Retirement Sys 11,151 19,165 20,367 27,550 27,550 25,8500220 Social Security 5,527 6,050 6,687 6,861 6,861 7,0070230 Other Req'd Payroll Costs 758 1,536 1,909 1,818 1,818 1,8570240 Employee Insurance 24,343 24,331 25,646 26,640 26,640 27,1680310 Instruc, Prof and Tech Svcs 108 5,000 5,001 5,001 5,0010320 Property Services 2,106 2,140 4,000 4,000 4,000 4,0000340 Travel 1,114 1,456 5,649 5,649 5,649 5,6490350 Communication 2,145 2,336 5,000 5,000 5,000 5,0000380 Non-instruc Prof and Tech S 349 408 40,733 15,655 15,655 71,4510410 Consumable Supplies & Mat 3,157 4,596 4,500 4,500 4,500 4,5000460 Non-consumable Items 700480 Computer Hardware 440640 Dues and Fees 8 100650 Insurance and Judgments 46 260690 Allocated Services Costs 10,389 10,193 13,323 13,049 13,049 13,322

140,251 155,800 2.0 220,230 2.0 205,405 205,405 262,405Total


7,099Total


60,825 80,122Total

208,176 235,922 2.0 220,230 2.0 205,405 205,405 262,405FUND TOTAL

FUND 281 EI/ECSE - NON-ODE FUNDS1260 EARLY CHILDHOOD SPECIAL EDFunction -

2,9500112 Classified Salaries 3,585 4,211 0.1 3,898 0.1 3,955 3,955 3,9550114 Managerial - Classified 1,038 0.0 1,035 0.0 577 577 5770122 Substitutes - Classified 1220123 Temporary - Licensed0124 Temporary - Classified 1,210 0.1 1,2100130 Additional Salary 2,350 3390210 Public Emp Retirement Sys 678 799 597 99 99 910220 Social Security 453 744 470 347 347 3470230 Other Req'd Payroll Costs 63 186 134 92 92 920240 Employee Insurance 2,256 2,090 178 180 180 1830310 Instruc, Prof and Tech Svcs 166 38,187 35,568 35,568 35,5680340 Travel 1,160 47 2,664 2,896 2,896 2,9020380 Non-instruc Prof and Tech S 67 1,723 24,580 21,591 21,591 21,591

4-47



2nd Year2010-11



0410 Consumable Supplies & Mat 188 565 907 6,125 6,125 6,1250440 Periodicals 55 300460 Non-consumable Items 714 1,150 350 350 350 3500690 Allocated Services Costs 939 1,070 428 428 428 2,687

12,672 18,273 0.2 74,639 0.1 72,207 72,207 74,467Total

1261 EARLY INTERVENTIONFunction -0112 Classified Salaries 1,404 0.0 1,299 0.0 1,318 1,318 1,3180114 Managerial - Classified 346 0.0 345 0.0 192 192 1920210 Public Emp Retirement Sys 98 105 33 33 300220 Social Security 132 126 116 116 1160230 Other Req'd Payroll Costs 32 36 31 31 310240 Employee Insurance 697 59 60 60 610310 Instruc, Prof and Tech Svcs 9,009 9,009 9,009 9,0090340 Travel 387 160380 Non-instruc Prof and Tech S 3590410 Consumable Supplies & Mat 150460 Non-consumable Items 1150690 Allocated Services Costs 41 171 807

558 3,254 0.0 10,979 0.0 10,758 10,758 11,564Total

2190 DIRECTION - STUDENT SUPPORT SVCSFunction -0112 Classified Salaries 3,0170114 Managerial - Classified 1,0340210 Public Emp Retirement Sys 1430220 Social Security 2830230 Other Req'd Payroll Costs 330240 Employee Insurance 2,9370310 Instruc, Prof and Tech Svcs 3320380 Non-instruc Prof and Tech S 1750460 Non-consumable Items 1190690 Allocated Services Costs 646

8,720Total

2230 ASSESSMENT AND TESTINGFunction -0320 Property Services 50380 Non-instruc Prof and Tech S 680410 Consumable Supplies & Mat 6,548 3,962 7,000 7,000 7,000 7,0000460 Non-consumable Items 171 1410470 Computer Software 1130690 Allocated Services Costs 538 300 560 560 560 560

7,261 4,583 7,560 7,560 7,560 7,560Total


3,821Total


4-48



2nd Year2010-11



150,280 368,838Total

183,312 394,948 0.3 93,178 0.2 90,526 90,526 93,591FUND TOTAL

FUND 282 EI/ECSE - ODE CONTRACT1260 EARLY CHILDHOOD SPECIAL EDFunction -

0111 Licensed Salaries 1,019,386 891,604 21.0 945,713 18.4 826,576 826,576 850,6220112 Classified Salaries 560,531 466,790 18.5 473,172 19.5 522,694 522,694 548,2280113 Administrators 65,739 58,364 0.8 58,708 0.8 64,072 64,072 65,2320114 Managerial - Classified 35,713 36,732 0.5 30,304 0.5 32,435 32,435 33,0050121 Substitutes - Licensed 22,408 6,121 8,749 11,550 11,550 11,5500122 Substitutes - Classified 27,691 24,969 27,771 26,000 26,000 26,0000123 Temporary - Licensed 10,0000124 Temporary - Classified 44,778 13,587 0.3 4,665 0.4 22,138 20,438 8,1880130 Additional Salary 1,6500210 Public Emp Retirement Sys 236,370 332,939 359,577 462,480 461,958 435,3850220 Social Security 127,790 109,125 119,554 115,168 115,038 118,0260230 Other Req'd Payroll Costs 18,072 27,518 34,424 30,515 30,480 31,2740240 Employee Insurance 595,367 564,586 565,747 515,079 520,407 533,6500310 Instruc, Prof and Tech Svcs 1,520 36,713 -6,466 2,500 2,500 2,5000320 Property Services 141,338 151,305 148,490 144,624 144,624 144,6240330 Student Transportation Svcs 111 1340340 Travel 20,013 18,359 35,706 35,641 35,641 35,5990350 Communication 12,486 12,379 12,584 11,459 11,459 11,4590370 Tuition 285 1,500 1,500 1,500 1,5000380 Non-instruc Prof and Tech S 7,731 5,631 3,001 3,001 3,001 3,0010410 Consumable Supplies & Mat 20,141 17,028 28,876 28,676 28,676 28,6760440 Periodicals 2250460 Non-consumable Items 1,707 3,5900480 Computer Hardware 1,299 1,700 1,125 1,125 1,1250640 Dues and Fees 30,966 26,363 26,148 26,148 26,148 26,1480650 Insurance and Judgments 345 814 600 600 600 6000690 Allocated Services Costs 239,493 196,445 231,106 216,304 216,304 218,733

3,233,158 3,002,796 41.1 3,119,929 39.6 3,100,285 3,103,226 3,135,127Total

1261 EARLY INTERVENTIONFunction -0111 Licensed Salaries 301,506 271,095 5.6 242,785 5.4 275,954 275,954 277,8350112 Classified Salaries 90,814 85,977 3.5 85,744 3.6 99,533 99,533 101,5600113 Administrators 21,913 19,457 0.3 19,569 0.3 21,357 21,357 21,7440114 Managerial - Classified 5,5050121 Substitutes - Licensed 373 4570122 Substitutes - Classified 2,877 1,4980123 Temporary - Licensed0210 Public Emp Retirement Sys 56,503 87,258 80,303 121,911 121,911 113,2010220 Social Security 30,217 27,561 26,630 30,359 30,359 30,6870230 Other Req'd Payroll Costs 4,235 6,980 7,713 8,044 8,044 8,1310240 Employee Insurance 128,682 120,683 119,239 132,451 132,451 138,1550310 Instruc, Prof and Tech Svcs 544 4,744

4-49



2nd Year2010-11



0320 Property Services 46,525 50,433 49,764 48,475 48,475 48,4750340 Travel 9,620 10,923 18,891 18,891 18,891 18,8910350 Communication 4,018 4,182 4,218 3,843 3,843 3,8430380 Non-instruc Prof and Tech S 2,386 489 1,031 1,031 1,031 1,0310410 Consumable Supplies & Mat 6,376 4,890 7,979 7,079 7,079 7,0790420 Textbooks 1880440 Periodicals 1530460 Non-consumable Items 791 1,360 300 300 300 3000480 Computer Hardware 33 567 375 375 3750640 Dues and Fees 10,322 8,788 11,539 11,539 11,539 11,5390650 Insurance and Judgments 104 261 200 200 200 2000690 Allocated Services Costs 57,880 49,545 54,072 58,601 58,601 58,729

781,375 757,336 9.4 729,976 9.2 839,943 839,943 841,776Total

2190 DIRECTION - STUDENT SUPPORT SVCSFunction -0650 Insurance and Judgments 1,1080690 Allocated Services Costs 89

1,197Total


1,191 12,388 12,585 12,681 12,681 12,723Total

5300 APPORTIONMENT OF FUNDS BY ESDFunction -0720 Transits 268,943 205,949 203,572 203,572 203,572 203,572

268,943 205,949 203,572 203,572 203,572 203,572Total


-1,755Total

4,285,864 3,976,714 50.4 4,066,062 48.8 4,156,482 4,159,422 4,193,197FUND TOTAL

FUND 283 HEALTHY BEGINNINGS1260 EARLY CHILDHOOD SPECIAL EDFunction -

0112 Classified Salaries 94,893 111,012 3.8 100,137 3.8 106,408 106,408 106,4080114 Managerial - Classified 52,140 52,140 1.0 52,147 1.0 52,800 52,800 52,8000122 Substitutes - Classified 158 2320124 Temporary - Classified 15,650 2,3710210 Public Emp Retirement Sys 21,815 36,122 35,482 48,905 48,905 44,9290220 Social Security 11,863 11,830 11,650 12,179 12,179 12,1790230 Other Req'd Payroll Costs 1,627 3,051 3,326 3,247 3,247 3,2470240 Employee Insurance 69,558 67,952 65,760 63,270 63,270 64,5240310 Instruc, Prof and Tech Svcs 3,151 3,151 3,151 3,1510320 Property Services 575 9,500 9,500 9,500 9,5000340 Travel 5,608 5,523 14,935 14,935 14,935 14,9350350 Communication 3,503 3,184 16,660 16,660 16,660 16,6600380 Non-instruc Prof and Tech S 145 384 48,949 46,241 46,241 47,5730410 Consumable Supplies & Mat 993 488 3,500 3,500 3,500 3,500

4-50



2nd Year2010-11



0460 Non-consumable Items 182 1,240 1,240 1,240 1,2400470 Computer Software 219 500 500 500 5000480 Computer Hardware 604 175 2,000 2,000 2,000 2,0000640 Dues and Fees 45 13 350 350 350 3500650 Insurance and Judgments 74 50 1,000 1,000 1,000 1,0000690 Allocated Services Costs 22,355 20,632 26,110 28,884 28,884 28,837

301,789 315,377 4.8 396,397 4.8 414,770 414,770 413,334Total


18,061Total

319,850 315,377 4.8 396,397 4.8 414,770 414,770 413,334FUND TOTAL

FUND 284 CORP ODE CONTRACT1250 RESOURCE ROOMSFunction -

0111 Licensed Salaries 1,054,555 642,381 13.1 757,982 11.4 617,961 617,961 666,1810112 Classified Salaries 76,827 75,217 2.4 75,217 2.4 79,202 79,202 80,3780113 Administrators 61,797 67,364 0.9 67,369 0.9 68,212 68,212 69,5300114 Managerial - Classified 36,6360122 Substitutes - Classified 2910210 Public Emp Retirement Sys 164,292 186,155 190,981 261,676 261,676 230,3000220 Social Security 90,335 57,602 62,704 65,164 65,164 62,4310230 Other Req'd Payroll Costs 13,004 14,465 17,929 -44,264 -44,264 16,6720240 Employee Insurance 333,086 223,966 222,380 241,813 241,813 225,8430310 Instruc, Prof and Tech Svcs 29,170 9,298 39,040 8,350 8,350 8,3500320 Property Services 24,181 20,403 35,000 35,000 35,000 35,0000340 Travel 63,240 63,620 83,900 88,528 88,528 88,1430350 Communication 2,220 829 2,500 2,500 2,500 2,5000380 Non-instruc Prof and Tech S 469 20 500 500 500 5000410 Consumable Supplies & Mat 11,822 11,084 12,302 12,302 12,302 12,3020440 Periodicals 155 95 100 100 100 1000460 Non-consumable Items 4,155 245 1,000 1,000 1,000 1,0000470 Computer Software0480 Computer Hardware 67 650 650 650 6500540 Depreciable Equipment 12,8550640 Dues and Fees 10,716 9,894 13,000 13,000 13,000 13,0000650 Insurance and Judgments 2,469 8620690 Allocated Services Costs 158,359 96,845 126,605 108,930 108,930 118,350

2,150,701 1,480,343 16.5 1,709,159 14.7 1,560,623 1,560,623 1,631,231Total

2190 DIRECTION - STUDENT SUPPORT SVCSFunction -0113 Administrators 68,075 8,244 0.3 24,514 0.4 25,629 25,629 34,1720210 Public Emp Retirement Sys 9,599 2,003 5,712 7,873 7,873 9,6430220 Social Security 5,150 614 1,875 1,961 1,961 2,6140230 Other Req'd Payroll Costs 656 153 535 520 520 6930240 Employee Insurance 9,471 1,216 3,946 3,996 3,996 5,4340310 Instruc, Prof and Tech Svcs 1,840 1,692 2,500 1,500 1,500 1,5000320 Property Services 2,500

4-51



2nd Year2010-11



0340 Travel 4,748 3,242 4,506 5,506 5,506 5,5060350 Communication 60380 Non-instruc Prof and Tech S 2000410 Consumable Supplies & Mat 776 897 1,000 1,000 1,000 1,0000440 Periodicals 535 658 750 750 750 7500460 Non-consumable Items 1,1060640 Dues and Fees 2,614 1,785 2,101 3,813 3,813 3,8130690 Allocated Services Costs 8,382 1,435 3,995 2,813 2,813 4,884

113,158 21,939 0.3 53,935 0.4 55,361 55,361 70,009Total


489,828Total

2,263,858 1,992,110 16.8 1,763,093 15.1 1,615,984 1,615,984 1,701,240FUND TOTAL

FUND 285 SPECIAL EDUCATION SERVICES1250 RESOURCE ROOMSFunction -

0111 Licensed Salaries 20,7440114 Managerial - Classified 5,333 10,422 10,4220210 Public Emp Retirement Sys 6,133 3,202 3,2020220 Social Security 1,981 797 7970230 Other Req'd Payroll Costs 514 211 2110240 Employee Insurance 3,120 1,998 1,9980310 Instruc, Prof and Tech Svcs 7,311 16,315 16,315 16,315 16,3150340 Travel 910350 Communication -1740380 Non-instruc Prof and Tech S 1,677 2,477 106,791 83,574 83,574 83,5740410 Consumable Supplies & Mat 360 655 325 325 325 3250690 Allocated Services Costs 755 2,728 9,276 9,276 7,516

10,193 43,510 123,431 126,121 126,121 107,730Total

2150 SPEECH & AUDIOLOGY SVCSFunction -0320 Property Services 515 713 1,000 1,000 1,000 1,0000340 Travel 133 250 250 250 2500350 Communication 110 194 100 100 100 1000410 Consumable Supplies & Mat 1,273 788 500 500 500 5000440 Periodicals 114 1190460 Non-consumable Items 7,853 4,7760690 Allocated Services Costs 800 461 2,586 139 139 139

10,798 7,050 4,436 1,989 1,989 1,989Total

2190 DIRECTION - STUDENT SUPPORT SVCSFunction -0112 Classified Salaries 2,011 2,021 0.1 2,021 0.1 2,051 2,051 2,0510114 Managerial - Classified 536 538 0.0 537 0.0 299 299 2990122 Substitutes - Classified 780210 Public Emp Retirement Sys 75 132 164 52 52 470220 Social Security 182 192 196 180 180 1800230 Other Req'd Payroll Costs 25 47 56 48 48 48

4-52



2nd Year2010-11



0240 Employee Insurance 1,933 92 92 93 93 950340 Travel 32 32 32 320380 Non-instruc Prof and Tech S 250410 Consumable Supplies & Mat 505 40690 Allocated Services Costs 430 212 248 248 248 206

5,799 3,239 0.1 3,345 0.1 3,002 3,002 2,958Total


93,700 113,886Total

120,491 167,685 0.1 131,212 0.1 131,112 131,112 112,678FUND TOTAL

FUND 293 GED TESTING (Discontinued)2328 GED TESTINGFunction -

0112 Classified Salaries 25,231 5,7780210 Public Emp Retirement Sys 3,558 1,2770220 Social Security 1,851 4010230 Other Req'd Payroll Costs 240 1010240 Employee Insurance 10,469 4,3840320 Property Services 11,2840340 Travel 2,4950350 Communication 170 1540380 Non-instruc Prof and Tech S 16,555 1,7800410 Consumable Supplies & Mat 1450640 Dues and Fees 1670690 Allocated Services Costs 5,773

77,938 13,876Total


-17,566Total

60,372 13,876FUND TOTAL

FUND 294 REGIONAL DRIVER'S EDUCATION1132 HIGH SCHOOL-EXTRACURRICULARFunction -

0114 Managerial - Classified 48,958 52,380 1.0 52,380 1.0 53,040 53,040 53,0400130 Additional Salary 99,055 97,872 91,197 96,950 96,950 96,9500210 Public Emp Retirement Sys 13,846 24,524 27,421 29,875 29,875 27,4440220 Social Security 12,043 12,741 12,036 12,537 12,537 12,5370230 Other Req'd Payroll Costs 1,946 3,192 3,436 3,322 3,322 3,3220240 Employee Insurance 25,094 26,304 26,304 26,612 26,612 27,1680310 Instruc, Prof and Tech Svcs 485 700320 Property Services 23,414 30,200 26,000 28,400 28,400 28,4000340 Travel 390 4,688 7,600 7,600 7,600 7,6000350 Communication 6,601 9,142 8,800 9,400 8,800 8,8000380 Non-instruc Prof and Tech S 2,235 2,854 1,238 3,836 4,436 6,092

4-53



2nd Year2010-11



0410 Consumable Supplies & Mat 712 1,224 1,000 1,000 1,000 1,0000460 Non-consumable Items 115 1,742 250 250 250 2500470 Computer Software 218 2180480 Computer Hardware 1370640 Dues and Fees 2,867 3,365 2,500 2,500 2,500 2,5000650 Insurance and Judgments 2,841 1,651 3,000 3,000 3,000 3,0000690 Allocated Services Costs 19,187 19,051 21,053 20,638 20,638 20,858

260,144 291,219 1.0 284,215 1.0 298,960 298,960 298,960Total


74,358 97,479Total

334,501 388,698 1.0 284,215 1.0 298,960 298,960 298,960FUND TOTAL

FUND 295 LANGUAGE INTERPRETERS 1260 EARLY CHILDHOOD SPECIAL EDFunction -

0122 Substitutes - Classified 1410210 Public Emp Retirement Sys 130220 Social Security 120230 Other Req'd Payroll Costs 20340 Travel 200690 Allocated Services Costs 23

210Total

210FUND TOTAL

FUND 298 DATA WAREHOUSE2660 TECHNOLOGY SERVICESFunction -

0380 Non-instruc Prof and Tech S 64,5780410 Consumable Supplies & Mat 4,829 4,829 4,829 4,829

64,578 4,829 4,829 4,829 4,829Total


4,829 4,829Total

69,407 4,829 4,829 4,829 4,829 4,829FUND TOTAL

FUND 299 PERS RESERVE1000 INSTRUCTIONFunction -

0210 Public Emp Retirement Sys 44,983 208,00044,983 208,000Total

1250 RESOURCE ROOMSFunction -0210 Public Emp Retirement Sys -42,684 208,000 208,000 208,000

4-54



2nd Year2010-11



-42,684 208,000 208,000 208,000Total

2000 SUPPORT SERVICESFunction -0210 Public Emp Retirement Sys 35,344 117,000

35,344 117,000Total

2640 HUMAN RESOURCESFunction -0210 Public Emp Retirement Sys -24,010 117,000 117,000 117,000

-24,010 117,000 117,000 117,000Total

6110 OPERATING CONTINGENCYFunction -0810 Planned Reserve 726,335 627,069 627,069 627,069

726,335 627,069 627,069 627,069Total

7000 ENDING FUND BALANCEFunction -0820 Reserved for Next Year 1,069,270 1,135,964

1,069,270 1,135,964Total

1,149,597 1,069,270 1,051,335 952,069 952,069 952,069FUND TOTAL

21,958,215SPECIAL REVENUE FUND TOTA 21,586,548 114.1 19,917,843 113.7 20,840,904 20,883,513 21,597,420

4-55

Insert Section Tab


OTHER FUNDS DETAIL

Revenue Expenditures See Page See Page

301 PERS UAL Debt Service Fund ...................................................................... 5-2 ................. 5-3

The UAL Debt Service Fund pays the debt service on the PERS unfunded actuarial liability. Revenue for the fund is from District funded payroll deductions.

601 Facilities Management Fund ....................................................................... 5-2 ................. 5-3 The Facilities Management Fund was a new internal service fund in 2007-08. The purpose of the fund is to collect all costs and revenue associated with owned buildings. Revenue source for the fund is rental income charged to tenants occupying space owned by the District.

2013-14 Adopted BudgetOther Funds Revenue




FUND 301 PERS UAL DEBT SERVICE1512 INTEREST EARNED -1,718 -1,9761970 SERVICES PROVIDED OTHER FUNDS -714,597 -755,054 -792,000 -850,000 -850,000 -850,0005400 BEGINNING FUND BALANCE -2,418 -1,946

-718,733 -758,976 -792,000 -850,000 -850,000 -850,000Fund Total

FUND 601 FACILITIES MAINTENANCE FUND1910 RENTALS -900 -2,9501930 RENT/LEASE PMTS - PRIVATE CONT -9,376 -13,536 -13,236 -13,236 -13,236 -13,2361940 SERVICES PROVIDED OTHER LEAS -11,1051970 SERVICES PROVIDED OTHER FUNDS -469,850 -507,666 -514,481 -518,570 -518,570 -465,5551990 MISCELLANEOUS -3,000 -4,000 -4,000 -4,0005200 INTERFUND TRANSFERS -27,900 -12,515 -15,500 -18,725 -18,725 -60,6395400 BEGINNING FUND BALANCE -81,652 -81,057 -91,663 -138,569 -138,569 -138,565

-589,678 -617,723 -637,880 -693,100 -693,100 -693,100Fund Total

-1,308,411OTHER FUNDS TOTAL -1,376,700 -1,429,880 -1,543,100 -1,543,100 -1,543,100

5-2

2013-14 Adopted BudgetOther Funds Expenditures


2nd Year2010-11



FUND 301 PERS UAL DEBT SERVICE5110 LONG-TERM DEBT SERVICEFunction -

0610 Redemption of Principle 272,300 280,456 283,000 300,000 300,000 300,0000621 Interest 444,488 476,331 509,000 550,000 550,000 550,000

716,788 756,787 792,000 850,000 850,000 850,000Total


1,946 2,189Total

718,733 758,976 792,000 850,000 850,000 850,000FUND TOTAL

FUND 601 FACILITIES MAINTENANCE FUND2542 CARE AND UPKEEP OF BUILDINGSFunction -

0112 Classified Salaries 2,4250114 Managerial - Classified 6,852 6,852 0.1 6,852 0.1 6,938 6,938 7,0510210 Public Emp Retirement Sys 966 1,685 1,597 2,131 2,131 1,9900220 Social Security 505 697 524 531 531 5390230 Other Req'd Payroll Costs 196 468 150 141 141 1430240 Employee Insurance 1,091 1,105 1,105 1,119 1,119 1,1410320 Property Services 216,991 218,953 253,251 250,304 250,304 250,3040350 Communication 2,913 1,819 6,740 8,165 8,165 8,1650380 Non-instruc Prof and Tech S 37,354 28,044 84,082 132,196 132,196 132,1920410 Consumable Supplies & Mat 12,914 5,745 6,000 9,000 9,000 9,0000460 Non-consumable Items 15,372 15,5400480 Computer Hardware 1,6520520 Building Acquisition 9,9400640 Dues and Fees 788 718 880 700 700 7000650 Insurance and Judgments 6,482 6,349 6,075 7,350 7,350 7,350

314,016 290,400 0.1 367,255 0.1 418,575 418,575 418,575Total

5100 DEBT SERVICEFunction -0610 Redemption of Principle 60,652 66,464 76,180 101,100 101,100 101,1000621 Interest 133,780 131,618 130,370 109,350 109,350 109,3500640 Dues and Fees 172

194,604 198,083 206,550 210,450 210,450 210,450Total

6110 OPERATING CONTINGENCYFunction -0810 Planned Reserve 64,075 64,075 64,075 64,075

64,075 64,075 64,075 64,075Total


81,057 129,241Total

589,678 617,723 0.1 637,880 0.1 693,100 693,100 693,100FUND TOTAL

5-3

2013-14 Adopted BudgetOther Funds Expenditures


2nd Year2010-11



1,308,411OTHER FUNDS TOTAL 1,376,700 0.1 1,429,880 0.1 1,543,100 1,543,100 1,543,100

5-4

Insert Section Tab

FORM ED-1

Telephone: 541.693.5616

Actual Amount Adopted Budget Approved BudgetLast Year 2011-12 This Year 2012-13 Next Year 2013-14

$4,142,747 $3,247,262 $3,321,1421,686,598 1,695,000 1,695,000

11,541,955 11,262,766 11,803,698

12,105,551 14,253,023 15,167,6673,831,867 1,794,813 1,609,2741,607,613 1,382,200 1,613,273

$34,916,331 $33,635,065 $35,210,054

$12,790,649 $12,733,517 $13,291,544Other Associated Payroll Costs 6,198,646 6,461,496 7,365,432

3,640,806 5,144,720 4,626,427865,870 1,193,098 1,204,396104,475 59,230 85,230

Other Objects (except debt service & interfund transfers) 1,282,775 1,427,708 1,427,067954,870 998,730 1,060,450

4,083,463 4,302,300 4,869,4241,267,707 691,144

Unappropriated Ending Fund Balance & Reserves 4,994,777 46,559 588,941$34,916,331 $33,635,065 $35,210,054

$10,706,583 $11,590,441 $11,293,241138.1 132.4 128.4

14,121,341 15,360,628 16,632,92657.1 58.0 60.9

3000 Enterprise & Community Service 55,297 68,700 73,9280.1 0.1

4000 Facility Acquisition & Construction

954,870 998,730 1,060,4504,083,463 4,302,300 4,869,424

1,267,707 691,1444,994,777 46,559 588,941

$34,916,331 $33,635,065 $35,210,054195.3 190.5 189.3

Beginning Fund Balance

7000 Unappropriated Ending Fund Balance

Other Revenue from Local Sources

1000 Instruction

FINANCIAL SUMMARY - REQUIREMENTS BY OBJECT CLASSIFICATION

All Other Budget Resources

Capital OutlaySupplies & Materials

Revenue from Intermediate Sources

Current Year Property Taxes, other than Local Option TaxesCurrent Year Local Option Property Taxes

FINANCIAL SUMMARY - REQUIREMENTS AND FULL-TIME EQUIVALENT EMPLOYEES (FTE) BY FUNCTION

Revenue from Federal SourcesRevenue from State Sources

Total Resources

Interfund Transfers

NOTICE OF BUDGET HEARING

FINANCIAL SUMMARY - RESOURCESTOTAL OF ALL FUNDS

FTE

FTE

FTE

2000 Support Services

5000 Other Uses

Contact: Greg Munn, Director of Financial Services Email: [email protected]

Salaries

Total Requirements Total FTE

Operating ContingencyInterfund Transfers*

Total Requirements

Purchased Services

FTE

Debt Service*

* not included in total 5000 Other Uses To be appropriated separately from other 5000 expenditures

5100 Debt Service* 5200 Interfund Transfers*6000 Contingency

A public meeting of the High Desert Education Service District will be held on June 18, 2013 at 5:30 pm at 145 SE Salmon Ave., Redmond, Oregon 97756. The purpose of this meeting is to discuss the budget for the fiscal year beginning July 1, 2013 as approved by the High Desert ESD Budget Committee. A summary of the budget is presented below. A copy of the budget may be inspected or obtained at 145 SE Salmon Ave., Redmond, Oregon 97756 between the hours of 8 a.m. and 5 p.m. This budget is for an annual budget period. This budget was prepared on a basis of accounting that is the same as the basis of accounting used during the preceding year.

6-7

Rate or Amount Imposed Rate or Amount Imposed Rate or Amount Approved Permanent Rate Levy (Rate Limit $0.0964 per $1,000) 0.0964 0.0964 0.0964

Levy For General Obligation Bonds

LONG TERM DEBT

General Obligation BondsOther BondsOther Borrowings Total ** If more space is needed to complete any section of this form, insert lines (rows) on this sheet or add sheets. You may delete unused lines.

STATEMENT OF INDEBTEDNESS

Local Option Levy

$0$11,228,831

$0$0$0

$0$415,181

$10,813,650

Estimated Debt Outstanding Not Incurred on July 1

Estimated Debt Authorized, But July 1

6-8

Notice of Property Tax and Certification of Intent to Impose a Taxon Property for Education Districts

. File no later than JULY 15. Check here if this is

. Be sure to read instructions in the Local Budget Law and Notice of Property Tax Forms and Instruction booklet. an amended form.

The has the responsibility and authority to place the following property tax, fee, charge or assessment

on the tax roll of County. The property tax, fee, charge or assessment is categorized as stated by this form.

OR 97754City State Date Submitted

Contact Person Contact Person E-mail

CERTIFICATION - You must check one box.

The tax rate of levy amounts certified in Part I are within the tax rate or levy amounts approved by the budget committee.The tax rate of levy amounts certified in Part I were changed by the governing body and republished as required in ORS 294.456.

PART I: TOTAL PROPERTY TAX LEVY

1. Rate per $1,000 or dollar amount levied (within permanent rate limit). . 1

2. Local option operating tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

3. Local option capital project tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4a. Levy for bonded indebtedness from bonds approved by voters prior to October 6, 2001 . . . . . . . . .4a.

4b. Levy for bonded indebtedness from bonds approved by voters after October 6, 2001 . . . . . . . . . . . 4b.

4c. Total levy for bonded indebtedness not subject to Measure 5 of Measure 50 (total of 4a + 4b) . . . .4c.

PART II: RATE LIMIT CERTIFICATION

5. Permanent rate limit in dollars and cents per $1,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

6. Election date when your new district received voter approval for your permanent rate limit . . . . . . 6

7. Estimated permanent rate limit for newly merged/consolidated district . . . . . . . . . .. . . . . . . . . . . 7

PART III: SCHEDULE OF LOCAL OPTION TAXES - Enter all local option taxes on this schedule. If there are more than three taxes,

attach a sheet showing the information for each.Final tax year to be levied

150-504-075-6 (Rev. 1-13) (see the back for worksheet for lines 4a, 4b, and 4c)

$0

Rate -or- Dollar Amount

First tax yearlevied

Total tax amount -or- rateauthorized per year by voters

Excluded from Measure 5 Limits

0.0964

File with your assessor no later than JULY 15, unless granted an extension in writing.


Amount of Levy

0.0964

Subject toEducation Limits

(operating, capital project, or mixed)

July 12, 2013

Purpose Date voters approvedlocal option ballot measure

FORM ED-50

To the Assessor of CROOK County

Crook

Title

County Name

District Name

Daytime Telephone

2013-2014

145 SE Salmon AveMailing Address of District Zip

Redmond

Greg Munn Director of Financial Services 541.693.5616 [email protected]

X

ED 50 1196-9
























$0





0.0964



Amount of Levy

0.0964



July 12, 2013


FORM ED-50

To the Assessor of DESCHUTES County

Deschutes

Title

County Name

District Name

Daytime Telephone

2013-2014


Redmond


X

ED 50 1196-10
























$0





0.0964



Amount of Levy

0.0964



July 12, 2013


FORM ED-50

To the Assessor of JEFFERSON County

Jefferson

Title

County Name

District Name

Daytime Telephone

2013-2014


Redmond


X

ED 50 1196-11