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Salem-Keizer School District 24J/32

PROPOSED BUDGET DOCUMENT


July 1, 2012 - June 30, 2013 Presented to the Budget Committee April 3, 2012

Marion/Polk Counties, Oregon

Financial Services Department 2450 Lancaster Drive NE, Suite 220 Salem, OR 97305 503-399-3021 www.salemkeizer.org

Salem-Keizer School District 24J complies with provisions of the various civil rights laws, such as the Fair Employment Practices Act, Title IX Regulations, and Section 504 of PL 93.112 in employment and educational programs and activities.

Salem-Keizer School District 24J/32 Marion/Polk Counties, Oregon 2012-13 Proposed Budget

TABLE OF CONTENTS

Salem-Keizer School District 24J/32, Marion/Polk Counties, Oregon 2012-13 PROPOSED BUDGET

Table of Contents

INTRODUCTORY SECTION Message from the Superintendent. Executive Summary Goals The Budget and Budget Forecast Student Enrollment Allocation of Financial and Personnel Resources and Performance Results Changes in Debt Financial Summary Salem-Keizer School District School Board .. . Budget Committee Members. District Administrative Staff Contact Information. Organization Mission and Goals Literacy Model Strategic Plan. Profile of the District Map of the District The Schools Staff District Top Level Organizational Chart. Legal Status Fiscal Independence Financial and Budgetary Accounting Budget Policies, Procedures and Regulations Budget Development Process Budget Committee Meeting Calendar Budget Administration and Management Funds and Classification of Revenue and Expenditures * 1 2 9 11 16 18 23 24 25

8 10 15 17 22

26 28 29 30 31 32 36 37 38 38 38 39 41 44 45 46

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Salem-Keizer School District 24J/32, Marion/Polk Counties, Oregon 2012-13 PROPOSED BUDGET

Table of Contents

GENERAL FUND General Fund Overview Resources

Requirements

Other Requirements FTE

Ten Year Overview of General Fund Resources Where Does the Money Come From? Summary of Resources Estimated Budget Resources for Fiscal Year 2012-13 and Comparison General Fund Allocating the Money Summary of Requirements Instruction Support Services Facilities Acquisition and Construction Other Uses Contingency Summary of Budget by Object Category Staff Information Summary of FTE and Salary Budget FTE Comparison, By Program Within State Code

48 49 50 51 52 58 59 61 78 107 109 110 111 115 116 117

57 60 77 106 108

114

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DEBT SERVICE FUND General Obligation Bonds Overview Debt Service Budget GO Bonds Debt Service Schedule GO Bonds PERS Revenue Bonds Overview Debt Service Budget - PERS Debt Service Schedule - PERS CAPITAL PROJECTS FUND Capital Projects Fund Overview Capital Projects SPECIAL REVENUE FUNDS Special Revenue Funds Overview Food Services Asset Replacement Fee Based Programs ii

124 125 127 130 131 132 134 135 140 141 146 155

126 129

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Salem-Keizer School District 24J/32, Marion/Polk Counties, Oregon 2012-13 PROPOSED BUDGET

Table of Contents

Grants Grant Introductions Grant Descriptions Grants Four Year History of Resources & Requirements Grant Summary of Expected Awards Grant Resources & Requirements Capital Maintenance Energy Conservation Program INTERNAL SERVICE FUNDS Internal Service Funds Overview Risk Management Services Charter Schools Energy Conservation Program ENTERPRISE FUND Enterprise Fund Overview Enterprise Fund TRUST FUND Trust Fund Overview Scholarship Fund STATISTICS - TERMS Statistical Information Condensed Statement of Net Assets Changes in Net Assets Fund Balances of Government Funds Government-Wide Revenues Government Funds Revenues, Expenditures, Other Financing Sources (Uses) and Debt Service Ratio Revenues and Other Financing Sources by Source (Non-GAAP Basis) General Fund Expenditures and Other Financing Uses by Program (Non-GAAP Basis) General Fund Property Tax Levies and Collections General Fund Property Tax Levies Marion and Polk Counties Comparison of General Fund Expenditure Budget to Tax Levy iii

177 178 184 185 186 217 220 223 224 229 235 237 240 241 243 244

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Salem-Keizer School District 24J/32, Marion/Polk Counties, Oregon 2012-13 PROPOSED BUDGET

Table of Contents

Assessed Valuation and Real Market Value of Taxable Property Direct and Overlapping Property Tax Rates Principal Taxpayers Legal Debt Margin Information Ratios of Outstanding Debt by Type Direct and Overlapping Governmental Activities Debt Ratio of Annual Debt Service Requirements for General Obligation Bonded Debt to Total Budget Basis GF Exp & Transfers Ratio of Net General Obligation Bonded Debt to True Cash Value & Net General Bonded Debt Per Capita & Per Student Demographic and Economic Statistics Salem Metropolitan Area Employers Largest to Smallest Salem Metropolitan Area Average Annual Employment Population Ethnicity and Other Related Data School Building, Student Enrollment and Average Daily Membership Average Daily Membership Certified, Classified, and Administrative Full-Time Equivalent Employees General Fund Teacher Base Salaries Operating Statistics Miscellaneous Statistical Data Glossary of Terms & Acronyms

256 257 258 259 260 261 262 263 264 265 266 267 268 276 279 280 281 282 283

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INTRODUCTORY SECTION

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Salem-Keizer School District 24J/32 Marion/Polk Counties, Oregon 2012-13 Proposed Budget

INTRODUCTORY SECTION

Salem-Keizer School District 24J/32, Marion/Polk Counties, Oregon 2012-13 PROPOSED BUDGET

INTRODUCTORY SECTION
Table of Contents

EXECUTIVE SUMMARY Goals The Budget and Budget Forecast Student Enrollment Allocation of Financial and Personnel Resources and Performance Results Changes in Debt Financial Summary Salem-Keizer School District School Board Budget Committee Members Contact Information ORGANIZATION Mission and Goals Literacy Model Strategic Plan Profile of the District Map of the District The Schools Staff District Top Level Organizational Chart Legal Status Fiscal Independence Financial and Budgetary Accounting Budget Policies, Procedures and Regulations Budget Development Process Budget Committee Meeting Calendar Budget Administration and Management Funds and Classification of Revenue and Expenditures 26 28 29 30 31 32 36 37 38 38 38 39 41 44 45 45 27 1 2 9 11 16 18 23 24 25

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Salem-Keizer School District 24J/32 Marion/Polk Counties, Oregon 2012-13 Proposed Budget

EXECUTIVE SUMMARY

Executive Summary

SALEM-KEIZER PUBLIC SCHOOLS DISTRICT 24J


Welcome to Salem-Keizer Public Schools.

All students graduate and are prepared for a successful life.


GOALS The vision of the Salem-Keizer School District is to provide quality education to all of its students to ensure that the maximum number of its students graduate to go forward to college or to pursue a successful career. To achieve this, the District implemented a Strategic Plan, and the core of this plan is the Districts vision. The plan has four distinct goals: 1. 2. 3. 4. Improve Student Achievement Effective Organization to Support Student Achievement Leadership Development Public Engagement

Each goal has several identified steps. This year District leadership met with the Budget Committee to describe what they are doing to meet these steps. Each leader focused on their areas strategic plan, its alliance with the Districts overall plan, and presented specific examples to show progress. For example, our High School Director spoke about the Districts new Literacy Center and the progress the District has made to reach out to students who have dropped out of school by bringing them back through Literacy Center Programs (Structured Learning) and the Districts success as many of these students go on to college. Students came to testify at the meeting about the programs success. More information about this program may be found at http://roberts.salkeiz.k12.or.us/. To monitor the efforts that the District is making towards the Districts vision, the District measures progress to see how students are growing in learning. Multiple sources of data check points and tests scores are utilized to give educators a much clearer picture of student learning and to help them create classrooms that foster growth. Detailed information about the Districts goals and objectives may be found in the Organizational Section of this document.

THE BUDGET AND BUDGET FORECAST

The budget presented in this document represents the financial plan for the School District. It contains estimates of the revenues and expenditures needed to support the program offerings of the District for a single fiscal year. The budget has been compiled and formatted in the manner prescribed by local budget law and the Oregon Department of Educations Program Budget and Accounting Manual. Once adopted and appropriated by the School Board, the budget controls the Districts spending authority. As required by law and prudent fiscal practice, Oregon school districts adopt budgets prior to the commencement of each fiscal year. The District estimates the amount of revenue that it may receive for the upcoming fiscal year budget. The total amount of revenue drives the finalized budget which is the appropriation of budgeted expenses which are approved by the Budget Committee and the Districts approved budget is adopted by the School Board. The primary sources of revenue for general operations for school districts are state (State School Fund (SSF)) and local revenue. SSF funding is generated by state income taxes. Local revenue sources considered as part of state aid are property taxes and in-lieu of property taxes. These include Federal Forest Fees, the Common School Fund, State Managed Timber Funds, and miscellaneous revenue adjustments. Prior to the 1990s, District general operations were primarily funded by local revenue in the form of property taxes. In 1990, Oregon voters passed Measure 5, which restricted government tax rates on any property to $10.00 per $1,000.00 of Real Market Value and at the same time restricted the school tax rates to $5.00 per $1,000.00 of Real Market Value. Measures 47 and 50 passed by Oregon voters in 1996 and 1997 established a fixed permanent tax rate for taxing districts including school districts. Measure 50 also set a propertys maximum assessed value at 90% of a propertys 1995-96 real market value. In subsequent tax years, the assessed value is limited to 3% annual growth until it reaches real market value. In response to these two measures, the State Legislature increased state funding causing a dramatic increase in state funding as the major source of funding for school district general operations. Additionally, in 1991 the Legislature created a new measure of financial equity for school districts: the K-12 school equalization formula. The formula is as follows and is called the General Purpose Grant: State Aid to District + Local Revenues = Number of Students x Base Funding Per Student (x or +) Cost Factors

Under this formula, the amount available for distribution is state aid and local revenues. The base funding per student is the same for all districts, and is determined by the amount of money available for distribution. Each districts share of total state and local funding depends solely on the base funding and the cost factors. If local revenues are high, state aid is low to compensate. If local revenues are low, state aid is high. The formula converts local revenues into statewide resources. It does not matter what a district receives in property taxes or other local revenue. The only revenue that matters is the statewide total of state and local dollars.

See the chart below that shows state and local funding as of December 2010 for Oregon government entities including education.

Source- Marion County Assessors Office

District formula revenue is the school district portion of the State School Fund (General Purpose Grant) plus other sources.
DistrictFormulaRevenue (StateandLocal)

General PurposeGrant

Transportation Grant

+ HighCostDisability Grant

FacilityGrant

The General Purpose Grant is determined by a distribution formula, which incorporates a system of weights connected to the student count. The student count begins with average daily membership (ADM). This becomes resident ADM (ADMr) with kindergarten students counted at one half ADM. The ADMr count is then adjusted to reflect the differences in the cost of educating students requiring more extensive educational services, such as English as a second language, special education, pregnant and parenting, impoverished, and students attending a remote small school. The total of all students is multiplied by a statewide target grant of $4,500. In addition to a State derived funding ratio, a factor of $25 per year per student is added to (or subtracted from), this calculation to arrive at the state general purpose grant. The factor is determined by a districts average teacher experience. The total to allocate is approved by the Oregon Legislative Assembly which meets on a biennial basis. Available State and local resources are major factors in recommending SSF funding to the Governor.

The Transportation Grant is 70% of approved transportation costs. Approved costs are those attributable to transporting students from home to school (if over 1 mile from elementary school or 1.5 miles from secondary school), between schools, on field trips, and for other special cases.

The High Cost Disabilities Grant is equal to the approved costs of a resident pupil with disabilities for whom the approved costs to the school district of providing special education and related services exceed $30,000.

The Facility Grant is distributed on a first-come, first-serve basis to a district in the first year a new school facility is put into use. The facility grant is based on 8% of the total construction costs of a new school building excluding land but including the addition of new structures to existing school buildings and pre-manufactured buildings, if the new structures are used for instructing students. The grant is awarded on a biennium basis, and the total grant to districts cannot exceed the biennial amount awarded, and is prorated to all districts if the total amount exceeds it.

In addition to SSF and local state aid revenues, Oregon school districts receive federal funding for a variety of purposes. Such funding is generally restricted to specific purposes. Federal Grants comprise over 97% of grant funding. The District may also receive revenue from voter approved bond sales for capital improvements and property tax operating levies. Other local revenue not considered state aid would include but is not limited to specific fees charged to students, services or facility use as allowable. In 1961 Oregon created Education Service Districts to assist school districts and the Department of Education in achieving Oregons educational goals by providing equitable, high quality, cost-effective and locally responsive educational services at a regional level. Salem-Keizer School District receives additional assistance from the state for the portion of funds that would have been allocated to its Service District, the Willamette Education Service District. These funds are restricted for special education programs.

On April 22, 2011, the Governor approved legislation for funding public education for the 2011-13 biennium. The SSF was based on the following allotments: Fiscal Year 2011-12 $2,867,830,000 Fiscal Year 2012-13 $2,842,830,000 2011-13 Biennium $5,710,660,000

For fiscal year 2011-12 school districts also received $125,000,000 from the State Education Stability Fund to be used to support smaller class sizes, and for enhancement of learning opportunities, including but not limited to, increasing the number of school days for the 11-12 year. See the graphs below comparing actual revenue for 2010-11, and budgeted revenue for 2011-12 and 2012-13.

Note that the Districts total budget is declining due to the utilization of funding generated by bond sales for new school construction over the last two bienniums. Property tax revenue has increased slightly. Property tax rates differ across Oregon and depend on the tax rate approved by local voters and the limits established by the Oregon Constitution. The District receives property tax revenue from both Marion and Polk counties, the largest amount from Marion County. The total tax rate on any particular property is calculated by adding all the local taxing district rates in the area. The total tax rate is then multiplied by the Assessed Value of the property. The assessed value is the lower of the real market value or the maximum assessed value. While in the Salem metro area the property values have decreased with the economic downturn, they have not decreased enough to lower total property taxes assessed year after year. The graphs above and the table below show increasing revenue from property taxes. As individuals default on mortgages prior year property taxes are collectable, and the District is collecting slightly higher taxes on bond levies as principal and interest comes due.

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AssessedValueforSalemKeizerSD
(Inthousandsofdollars)

PropertyTaxInformation 200607 200708 200809 200910 201011 201112 $ 12,635,285 $ 13,387,764 $ 14,028,278 $ 14,678,633 $ 15,094,340 $ 15,419,659

SalemKeizerPropertyTaxRevenue
(Includesprioryearcollectionsgeneralpurpose only,inthousandsofdollars)

$ 52,177

$ 55,635

$ 57,882

$ 60,242

$ 62,020

$ 63,373 **

TaxRevenuePer$1,000*

$6.391

$6.461

$6.584

$6.530

$6.301

$6.438

*RateincludesGeneralPurposerate+therateforconstructionbondpayoff **Projected

If Other Sources of revenue are not taken into consideration, the percentage of state funding and all other funding remains flat when comparing sources of funding for three years from 2010-2013 with the exception of Property Taxes and other Local Sources. See the table below. The amount of state funding for 2010-11 was considerably lower than the other two years. During that year the state lowered its SSF for the 2009-11 biennium from $5.7 billion to $5.5 billion. Local Sources for 2011-12 includes an increase for revenue generated from expenses charged for higher unemployment charges for staff layoffs for the budget shortages and PERS increases for the 11-13 biennium. Comparing all three years, it is evident that revenue for the district shows no increase, yet the Districts largest expense, personnel (approximately 75% of total expenses for all funds) continues to increase per association contractual agreements. Flat revenue is not sustainable to support the district in the near future without major cuts in its programs.

COMPARISON OF RESOURCES WITHOUT "OTHER SOURCES" (FUND BALANCES & TRANSFERS) Resources Property Taxes Local Sources Intermediate Sources State Sources Federal Sources *
$ $

2010-11 ACTUALS
86,998,059 37,592,167 11,365,254 239,813,894 47,467,031 423,236,405 21% 9% 3% 57% 11% 100% $ $

2011-12 BUDGET
93,088,750 46,163,914 11,481,983 245,027,010 49,604,078 445,365,735 21% 10% 3% 55% 11% 100% $ $

2012-13 BUDGET
96,439,807 36,659,622 12,278,887 242,987,540 45,885,856 434,251,712 22% 8% 3% 56% 11% 100%

* For Fiscal 2010-11 American Recoveray Act (ARRA) Federal Funds were added to state sources for purposes of comparison. The state held back funding offsetting receipt of these funds.

The Oregon Economic Forecast released in March 2012 by the Department of Revenue is indicating very slow growth in general fund revenue over the next few years. Oregon has experienced long-term unemployment, causing the state to become less competitive. With a slow recovery rate from the recession, state revenue from income taxes is expected to grow slowly through 2015. The report indicates that Substantial risks, concentrated to the downside, remain outstanding and may derail the fragile recovery. Even avoiding these downside risks, the rate of growth is still expected to remain average to slightly below average. For the 2013-15 biennium a total of $6.5 billion is estimated for K-12 education, if legislators vote to allot the same share of revenue, 39 % that K-12 has received in the past. The District has taken a conservative approach to this increase in revenue given the fragility of the economy that is suggested in the Oregon Economic Forecast. The District will need to continue to fund its retirement liability for the Oregon Public Employees Retirement System (PERS) which will be considerable and a continuing drain on future resources. PERS is a complicated system consisting of three tiers of retirees. The plan is basically a defined- benefit plan for all three tiers. The mandated calculation of the guaranteed benefits for Tier One employees has created a large unfunded liability for state agencies. Additional information regarding Oregon School Funding may be found on the Confederation of Oregon School Administrators website: http://www.cosa.k12.or.us/, and information about the Oregon PERS system may be located on http://www.oregon.gov/PERS/.

STUDENT ENROLLMENT Oregon school district budgets for the General Fund state funding are prepared on the basis of weighted student counts. Weighted Student Counts are the sum of the General Education Average Daily Membership (ADM) count plus additional student weights based on special needs. ADM is the average number of full-time students enrolled in district schools and programs every day over the course of the entire school year compared to student enrollment which would be a snapshot on a given day of the headcount of all students enrolled. The graph below shows the ADM count for Salem Keizer School District beginning in the fiscal year 1989-90.

ADM for the district continued to increase until 2008-09 and shows another slight rise for 2011-12. This is consistent with the Oregon Economic Forecast referenced above. That report indicates that prior to the recent economic downturn Oregon had significant population growth from migration from other areas. This is no longer the case, and the population is aging with fewer school-aged children. Last year, the Oregon State Legislature passed a new open enrollment law which enables school districts to increase their enrollment by accepting student transfers from other districts. Prior to the new law, both districts had to agree to the transfer. Salem9

Keizer has not changed policy for acceptance of new students. The District currently requires permission from the transferring district and only accepts students if room is available in the requested school. Therefore, the district does not expect the new law to affect enrollment. ADM is projected at 39,773 for the 12-13 budget, a slight decrease of 276 students budget to budget. There is one anomaly for 2012-13. The Kindergarten estimated enrollment is up for 2012-13 by 225 students (budget to budget) which requires the addition of staff to cover all sessions since kindergarten is one-half day. The initial base value of the General Purpose Grant per ADMw was set in statute in 1991 at $4,500. After consideration of available revenues, number of weighted students, the teacher experience adjustment, transportation grants, high cost disability grants and facility grants, the amount of the General Purpose Grant per ADMw is calculated by the Oregon Department of Education for each school district every year. The amount is finalized by the Oregon Department of Education each year in May for the prior year. For example, the amount for 2010-11 will be finalized in May 2012. Because the initial base value of $4,500 per ADMw set in statute is not adjusted for inflation, current actual costs per student are considerably higher than the base value of $4,500. Note that the funding does not appear to correlate with the ADMw. Below is a table which shows the finalized amount per student and the ADMw per year.

SalemKeizerHistoryofGeneralPurposeGrantperADMw Percent Increase/Decrease overPriorYear Year Amount 200304 $5,137 N/A 200405 $4,840 5.78% 200506 $5,265 8.78% 200607 $5,592 6.21% 200708 $5,924 5.94% 200809 $5,742 3.07% 200910 $5,817 1.31% 201011(Projected) $5,595 3.82% 201112(Projected) $5,796 3.59% 201213(Budget) $5,957 2.78%

AMDw 44,006.4 44,745.8 45,824.5 46,734.7 47,381.1 47,834.1 48,242.7 48,112.0 48,000.5 48,474.0

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ALLOCATION OF FINANCIAL AND PERSONNEL RESOURCES AND PERFORMANCE RESULTS During this time of budget reductions, the District continues to focus resources on raising its graduation rates using programmatic strategies. In 2011, Oregon Senate Bill 909 created the Oregon Education Investment Board (OEIB). It is chaired by the Governor, and its focus is to oversee an effort to create a unified system for investing in and delivering public education from early childhood through high school and college. In the Spring of this year the Governor worked with the OEIB to create Achievement Compacts to essentially replace the provisions of the No Child Left Behind Act for the state. Oregon applied for a waiver for No Child Left Behind in January 2012. The OEIB will enter into Achievement Compacts with the governing bodies of each Oregon public education entity: the Oregon University System, Oregon Health and Science University, community colleges, and K-12 school districts. The mission of the Achievement Compacts is that by 2025: 1. At least 40 percent of adult Oregonians have earned a bachelors degree or higher 2. At least 40 percent of adult Oregonians have earned an associates degree or post-secondary credential as their highest level of educational attainment, and 3. Ensure that the remaining 20 percent or less of all adult Oregonians have earned a high school diploma. Every Oregon School Board will receive a compact from the OEIB by April 2, 2012. In the compact, the School District must specify achievement targets for students in 10 groups which have struggled in Oregon schools including minority groups, students with disabilities, talented and gifted students and student learning English as a second language. Targets must also be set for all of the districts students as a whole. Nine milestones will be measured with differing targets for each category of students. They are as follows: 1. 2. 3. 4. 5. 6. 7. 8. 9. Pass third grade reading test Pass third grade math test Miss fewer than 18 days of sixth grade Earn six credits during ninth grade Earn nine college credits during high school Graduate high school in four years Graduate high school in five years Graduate high school or earn a lower-tier credential, such as a GED or certificate Enter college within a year of high school graduation

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School Boards must report back to the OEIB with specifics about their targets by July 2, 2012. Unlike the No Child Left Behind Act, there are no consequences for an educational entity that fails to meet all of its targets. The governor hopes that by publically setting the goals, each entity will be focused on achievement. In order to quantify funding with the compacts, the OEIB must provide to each school district a number quantifying the districts estimated level of funding for the next fiscal year compared to the determination of funding needed to ensure that the states system of kindergarten through grade 12 public education meets the quality goals specified under Oregon Revised Statute 327.506. SalemKeizers vision that all students graduate and are prepared for a successful life meets the largest factor of the achievement compacts which is the same: promotion of graduation of all students. Currently, prior to facilitation of the achievement compacts, the District continues to fund programs to achieve academic efficiency to achieve its vision. In October of 2010, the Oregon Department of Education adopted Common Core State Standards (CCSS) for English language arts and mathematics. The Salem-Keizer School Board adopted a resolution in October, 2010 encouraging the state to adopt the standards. The standards define the knowledge and skills students should have developed in their K-12 education so that they will graduate from high school able to succeed in entry-level, credit bearing academic college courses and in workforce training programs. These Common Core State Standards are intended to assist in compliance with the No Child Left Behind Act passed by the U.S. Congress in 2001. To measure whether students are meeting the standards, the state uses the Oregon Statewide Assessment (Oregon Assessment of Knowledge and Skills (OAKS)) which is different than other tests used in other states. It is a criterion reference assessment based on the Oregon Common Core Standards. The District focuses its efforts on Literacy for all students to achieve its vision. For the 2010-11 school year, Salem-Keizer students continued to show growth in reading. High schools showed significant gains above the state average, and students made progress in mathematics. The District continues to work on increasing writing and science scores. Measures of success for the District include the following: Weddle Elementary school and Claggett Creek Middle School were 2 of 13 state schools recognized by the Oregon State Superintendent for closing the achievement gap that separates low income and minority students from their peers. 3,680 students took at least one advanced placement, honors or international baccalaureate class. 410 students participated in student leadership organizations (DECA, FBLA, FFA, Skills USA). 2 graduates out of 22 in the state of the class of 2011 were named 2011 Gates Millennium Scholars. Each received a full scholarship to attend the college of their choice. 429 of the districts high school students had a cumulative GPA of 4.0 in 2010-11 and 2,732 had a cumulative GPA of 3.5 and above. Students continue to score at or above the national average on the SAT and ACT. The dropout rate decreased from a 2008-09 rate of 4.49% to 3.74% in 2010-11. $13.8 million dollars was earned in college scholarships by the graduating class of 2011.

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15% of English Language Students reached level 5 of the English Language Proficiency Assessment, level 5 representing fluency compared to the state standard of 14%, and Graduation rates continue to increase.

See the chart below for District Graduation rates. This is evidence that the District is beginning to achieve its vision through the application of its resources. For 2010-11, the District exceeded state rates. Note that for the past three years, the District has exceeded state rates for English Language Learners.

Year 200809 200910 201011

SalemKeizer(SK)GraduationRatesComparisonwiththeState AllStudents LimitedEnglishProficient SpecialEducation SK State SK State SK State 62.79% 66.20% 52.30% 51.40% 40.69% 42.40% 65.70% 66.40% 52.33% 49.70% 40.15% 41.80% 69.65% 67.20% 60.57% 51.60% 43.49% 41.90%
Note:Fouryearcohortgraduationrate.Thisratetracksstudentsfromthefalloftheir9thgradeyeartothe endoftheirfourthyearinhighschool.Priorto200809,OregonusedtheNCESratewhichisnotcomparable.

The chart below shows the same statistics for 2010-11 compared with similar sized districts. Salem-Keizer exhibits strong results compared to more economically affluent areas and excels with English Language Learners. The comparable districts include Portland Public Schools, the largest Oregon district. Beaverton Public Schools is the third largest, and Hillsboro School District is the fourth largest state school district.
SalemKeizer(SK)GraduationRates201011ComparisonwithSimilarSizeDistricts AllStudents LimitedEnglishProficient SpecialEducation District Portland SK Beaverton Hillsboro State 58.53% 69.65% 76.82% 78.20% 67.20%
OregonDepartmentofEducationwebsite

38.34% 60.57% 58.96% 63.06% 51.60%

28.27% 43.49% 53.40% 54.15% 41.90%

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The chart below illustrates additional statistical data for the same school districts. It shows that Salem-Keizer has the greatest percentage of students who are English Language Learners and who are on the Free and Reduced Meal Program. Salem-Keizer and Portland Public Schools have the same percentage of Special Education students. Salem-Keizer is making good progress considering its number of students classified in poverty and as English Language Learners.
SalemKeizer(SK)ComparisonStudentPopulationswithSimilarSizeDistricts District Portland SK Beaverton Hillsboro Enrollment 47,288 39,954 38,571 20,827 LimitedEnglishProficient 9.00% 19.00% 14.00% 15.00% SpecialEducation 14.00% 14.00% 12.00% 13.70% FreeandReducedMeal Program 45.00% 60.00% 38.00% 44.90%

Note:DataSourcesareDistrictwebsitesandOregonLive.EnrollmentincludescharterschoolsandSKenrollmentisasofMarch2012.

Despite the drastic staffing budget cuts that the district took for 2011-12, the District continues to focus efforts on student achievement taking future budget reductions in the future to least impact students. Below is a table showing actual District staffing levels for the last ten years, and staffing levels for fiscal year 2011-12 as of March, 2012.
SALEM-KEIZER SCHOOL DISTRICT
LICENSED,CLASSIFIED AND ADM INISTRATIVE FULL-TIM E EM PLOYEES - STAFF LEVELS Last Ten Fiscal Years Ended June 30, Projected for Fiscal 2012
Fiscal Year 2012 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 Licensed 2,061 2,417 2,373 2,458 2,373 2,269 2,206 2,156 2,173 2,107 2,086 Classified 1,713 1,844 1,805 1,772 1,646 1,516 1,494 1,467 1,457 1,409 1,420 Administrative 157 160 160 159 152 147 143 135 134 136 144 Total FTE 3,931 4,421 4,338 4,389 4,171 3,932 3,843 3,758 3,764 3,652 3,650

Source: District Pay roll Records **FTE does not include non-district employees of District sponsored public charter schools.

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Actual academic outcomes for 2011-12 will determine whether the staffing budget reductions may have an impact on student achievement.

Regarding our current teaching staff: 99.68% of teachers in Salem-Keizer are highly qualified as defined by the federal NCLB standard. On average, District teachers have 12 years of teaching experience. 1,599 of the Districts teachers have a masters degree or higher. 890 instructional assistants help in classrooms. The staff continues to grow professionally through development opportunities provided by the District.

For the 2011-12 fiscal year-end, the District increased class size because of staffing cuts. However, with the additional state subaccount funding provided that year, the district did not have to decrease staff above the cuts implemented. The District was able to retain approximately 110 licensed FTE for that year and did not further increase class sizes. For 2012-13, the District has not budgeted any increases in class size.

It is the Districts intent to support student learning and not reduce student programmatic instruction as much as possible given reductions in K-12 education funding as future budget reductions are considered.

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CHANGES IN DEBT

In March, 2009, the District issued general obligation bonds for $178,715,187 to construct four new schools and renovate existing facilities. In December 2009, the District issued general obligation bonds for $31,760, 000 and in June, 2011, the District issued general obligation bonds for $31,620,000 to construct and renovate existing facilities. These issues were to fulfill the $242,100,000 authorization approved by voters in November, 2008. General obligation bonds are direct obligations and pledge the full faith and credit of the District. The District issues general obligation bonds to provide funds for the acquisition and construction of District school facilities.

The School District participated as one of twenty Oregon school districts and education service districts in issuing limited tax pension bonds in 2002 and 2004. The proceeds were used to finance a portion of the estimated unfunded actuarial liability of each participating district with the Oregon Public Employees Retirement System (PERS). The Oregon School Boards Association (OSBA) sponsored this pooled limited tax pension bond program. OSBA does not have a financial obligation in connection with the bonds issued under the program. Except for the payment of its pension bond payments and additional charges when due, each participating district has no obligation or liability to any other participating districts pension bond or liabilities to PERS. The District records the amounts deposited with PERS as a prepayment on its actuarial obligation, and accounts for the payment of principal, interest and the amortization of the prepayment as pension expense over the life of the bonds. The District anticipates that the total costs of financing the Districts actuarial obligation in this way will result in a significant savings to the District when compared to paying for such costs in additional contribution rates to PERS.

The District issued $114,614,763 Limited Tax Pension Obligation, Series 2002 in October 2002 at interest rates ranging from 4.82% to 6.1% payable through June 2028. In August 2011, the District refinanced $7,640,000 of the 2002 bonds, that were due in 2021, for a new issue in the amount of $7,820,000 with a lower interest rate of 4.115% which is anticipated to save the District $.54 million overall. In February of 2004, the District issued $88,815,000 Limited Tax Pension Obligation, Series 2004 (Federally Taxable). These bonds are payable semiannually at rates from 4.4% to 5.53%.

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The schedule below shows the districts outstanding debt expected as of June 30, 2012 and the debt service payment required for the budget for 2012-13.

Issue Date General Obligation March 1, 2004 April 2, 2008 March 16, 2009 Dec. 16, 2009 June 30, 2011

Original Issue $ 149,625,000 21,575,000 178,715,187 31,760,000 31,620,000 413,295,187

Outstanding July 1, 2011 $ 78,515,000 12,995,000 175,015,187 31,760,000 31,620,000 329,905,187 $

Issued -

Amortized Premium $ -

Matured and Redeemed $ 10,765,000 4,140,000 4,970,000 1,220,000 21,095,000

Oustanding June 30, 2012 $ 67,750,000 8,855,000 170,045,187 31,760,000 30,400,000 308,810,187

Amounts Due in One Year Fiscal (2012-13) $ 11,910,000 4,335,000 5,515,000 1,040,000 22,800,000

Pension Bonds Oct. 31, 2002 * Feb. 19, 2004 Aug. 11, 2011 *

106,974,763 88,815,000 7,820,000

105,640,944 87,670,000 193,310,944 523,216,131

7,820,000 7,820,000 7,820,000

9,578,750 1,005,000 10,583,750 31,678,750

96,062,194 86,665,000 7,820,000 190,547,194 499,357,381

2,054,505 1,360,000 3,414,505 26,214,505 19,014,593 45,229,098

Total Bonds

Total Interest Due on all issues for 2012-13 Total Debt Serv ice for 2012-13 Budget * Refinanced a portion of the Oct. 31, 2002 PERS Bonds ($7,640,000) on Aug 11, 2011. Original Oct. 2002 issue was $114,614,763

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FINANCIAL SUMMARY The most significant economic factor for the District is the national state of the economy and reduced funding available for the General Fund to support current operational levels. Consequently, most of the Districts budget preparation is focused on its General Fund Budget. General Fund: The General Fund is the primary operating fund of the District, and the majority of its revenue comes from state funding distributed through the State School Fund (SSF) by the Oregon Department of Education (ODE). The State of Oregon is the largest source of revenue for public education. The Oregon Legislature allocates money to the State School Fund primarily from the State General Fund and lottery revenue. School districts get 95.5% of the State School Fund dollars available less local revenue. Local revenues include tax offsets, local property taxes for school operations (specifically excluding taxes for voter approved general obligation bonds), common school fund, county school fund, federal forest and state timber revenues. For the 2011-12 budget, General Fund operational expenses were estimated to increase by 11% primarily due to employee contractual obligations before any budget reductions were applied. After months of public hearings and community input, the District made severe staffing reductions (426 FTE) in order to balance the budget, cutting approximately $54 million from an original budget which had restored all contractual concessions and was adjusted for inflation. Through staff reductions, the District made sustainable cuts for the 11-12 budget. In the last few years, the District has attempted to take budget reductions through employee concessions and reductions of reserves to limit the impact on classroom programs. Managing budget reductions using employee concessions and reserves is not sustainable. For the 2012-13 budget, General Fund operational expenses are estimated to increase over the 11-12 budget by 7%. The 2012-13 budget was built using the following assumptions: Enrollment 39,773 (a decrease of 276 budget to budget adjusted Average Daily Membership- ADM). Property Taxes: .2674% increase (budget to budget). The percentage was lowered from the prior year for actual collection rates. Other Local Revenue: 6.5% decrease attributed to decline in investment income. Intermediate Sources: 7% increase. This source consists of revenue from the Willamette Education Service District (WESD) and the County School Fund. In October of 2011, the School Board approved the Districts withdrawal from the WESD as allowed under Senate Bill 250 effective July 1, 2012. The increase, approximately $.7 million is the additional revenue that the District will receive directly and the change in the state school funds that are allocated to the WESD. State School Fund: Based on the second year of a $5.7 billion biennium, 50% funding level. Budgeted a 2.5% decrease for state subaccount funding received in 2011-12 but eliminated for 2012-13. Revenue from Federal Sources: Estimated only minor increase from 2012-13- $38,000.
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Beginning Balance: Projected ending fund balance for 2011-12 of $27.3 million used as a resource. General Inflation: 1% for non-salary expenditures. Public Employee Retirement System (PERS): 16.8% employer rate plus 6% district pickup. There is no change in this rate (budget to budget); however an increase is expected for the next biennium. Operating Expenses: COLA increase of 2% for classified, classified confidential, administrators and 3.9% for licensed personnel before budget reductions applied.

The District is estimating a $20.5 million dollar shortfall in the General Fund Budget. For this budget, the District is attempting to avoid cuts in staff. To balance the budget, the following reductions are recommended and incorporated in this budget:

1. Reduce reserves (Ending Fund Balance/Contingency) $7.2 million 2. Reduction in associated payroll costs- unemployment costs and other costs related to staff reductions less than anticipated $3.6 million 3. Closure of two small schools $.8 million 4. Supplies and Materials Reduction $.5 million 5. Transportation reduction $.3 million 6. Reduction in contracted security $.1 million 7. Employee concessions $8 million Other Funds 2012-13 budgets for other funds were built on expected resources and expenses needed to maintain current operational levels and for planning approved by the School Board and/or Executive Cabinet. Economic factors are incorporated into these budgets such as debt service rates. Other funds include the following: Debt Service Funds: The District has two Debt Service Funds: Debt Service for General Obligation (GO) Bonds, and Debt Service for its PERS bonds. Sources of revenue for the Debt Service GO Bonds are property taxes set to fund the debt obligation for the current year. Revenue for the PERS Debt Service Fund is accumulated from charges to the payroll of the District to fund the debt obligations due on these bonds. Both of these funds are restricted for use of funds for debt payment. Capital Projects Fund: This fund is restricted for use on capital projects of the District funded by voter approved bond issues. At the beginning of 12-13, two new schools built by the use of the proceeds of this fund will be ready to open. The School Board will need to approve new projects for any remaining funds.
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Special Revenue Funds: These funds include self-supporting funds and are generally restricted monies to be utilized as specified by the source of the funds. Salem-Keizer has five special revenue funds: Food Services, Asset Replacement, FeeBased Programs, Grants, and the Energy Conservation Fund. Enterprise Funds: The District has one Enterprise Fund. Enterprise funds are self-supporting and receive revenue through user charges and fees. The difference between these types of funds and Internal Service Funds is that the charges are to entities outside of the District. The District maintains a fund for Transportation, Central Stores, Reprographics and Facilities. Internal Service Funds: These are called proprietary funds. Their source of revenue is charges to other district funds for services that are provided through these funds to the district. The District has three internal service funds: a Risk Fund (the district is self-insured), a Service Fund (utilized by Transportation, Central Stores and Reprographics), and a fund for Charter Schools (Charter Schools sponsored by the District). Trust Funds: The District has one Trust Fund. A small scholarship fund from which, under the provisions of the trust, the district may grant scholarships to students who meet the trust qualifications.

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2012-13 DISTRICT BUDGET - FINANCIAL SUMMARY Total $578,990,853


TrustFund**, $38,300,<1% InternalServiceFunds**, $22,115,014,4%

GeneralFund*,$343,423,734, 59%

EnterpriseFund**, $480,000,<1%

GeneralObligationDebtService Fund**,$32,285,206,6% SpecialRevenueFunds**, $75,234,150,13%

CapitalProjectsFund**, $87,940,665,15%

PERSDebtServiceFund**, $17,473,784,3%

* General Fund: This is the main operating budget for the school district. It specifies how Salem-Keizer plans to allocate funds for one school year toward instructional programs and services that help our students be successful learners. More information on the General Fund is provided in the following pages of the budget document. ** Restricted Funds: This is money the school district manages that may only be spent on certain items as specified by law or the source of the revenue. More information on these restricted funds is provided following the General Fund section.

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School District 24J/32, Marion/Polk Counties, Oregon 2012-13 Proposed Budget

Financial Summary
For the Ensuing Fiscal Year Beginning

July 1, 2012
GENERAL FUND (2) DEBT SERVICE G.O. BONDS PERS BONDS (3) (4) CAPITAL PROJECTS FUND (5) SPECIAL REVENUE FUND (6) INTERNAL SERVICE FUND (7) ENTERPRISE FUND (8) TRUST FUND (9) TOTAL ALL FUNDS (10)

TAX LEVY COMPUTATION (1)

1 Total Requirements 2 Total Resources Except Tax to be Levied 3 Revenue Required to Balance Budget (line 1 - line 2) 4 Estimated Tax Not to be Received 5 Tax to be Levied (line 3 + line 4) Analysis of Taxes to be Levied: 6 Education Levy (Permanent Rate $4.5210/$1,000) 7 Levy Excluded from Limitation For the Current Fiscal Year Beginning July 1, 2011
TAX LEVY COMPUTATION (1)

$ 343,423,734 281,274,387 62,149,347 3,617,158 $ 65,766,505

$ 32,285,206 1,698,668 30,586,538 1,780,169 $ 32,366,707

$ 17,473,784 17,473,784 $ -

$ 87,940,665 87,940,665 $ -

$ 75,234,150 75,234,150 $ -

$ 22,115,014 22,115,014 $ -

480,000 480,000 -

38,300 38,300 -

$ 578,990,853 486,254,968 92,735,885 5,397,327 $ 98,133,212

$ 65,766,505 $ -

$ $ 32,366,707

$ $

$ $

$ $

$ $

$ $

$ $

$ 65,766,505 $ 32,366,707

GENERAL FUND (2)

DEBT SERVICE G.O. BONDS PERS BONDS (3) (4)

CAPITAL PROJECTS FUND (5)

SPECIAL REVENUE FUND (6)

INTERNAL SERVICE FUND (7)

ENTERPRISE FUND (8)

TRUST FUND (9)

TOTAL ALL FUNDS (10)

8 Total Requirements 9 Total Resources Except Tax to be Levied 10 Revenue Required to Balance Budget (line 8 - line 9) 11 Estimated Tax Not to be Received 12 Tax to be Levied (line 10 + line 11) Analysis of Taxes to be Levied: 13 Education Levy (Permanent Rate $4.5210/$1,000) 14 Levy Excluded from Limitation

$ 340,970,127 279,314,512 61,655,615 3,588,422 $ 65,244,037

$ 31,539,317 4,191,879 27,347,438 1,014,073 $ 28,361,511

$ 20,549,966 20,549,966 $ -

$ 126,118,948 126,118,948 $ -

$ 78,848,873 78,848,873 $ -

$ 23,951,490 23,951,490 $ -

$ 621,978,721 532,975,668 89,003,053 4,602,495 $ 93,605,548

$ 65,244,037 $ -

$ $ 28,361,511

$ $

$ $

$ $

$ $

$ $

$ $

$ 65,244,037 $ 28,361,511

Financial Summary - Detail of Special Revenue and Internal Service Funds


For the Ensuing Fiscal Year Beginning July 1, 2012
SPECIAL REVENUE FUND Fee Asset Grants Supported Replacement Programs $ 4,732,503 $ 4,732,503 $ 37,229,314 $ 37,229,314 $ 15,518,613 $ 15,518,613 Energy Conservation Program $ $ 980,587 980,587 Total Special Revenue Fund $ 75,234,150 $ 75,234,150 INTERNAL SERVICE FUND Charter Risk Auxiliary School Management Services Services $ 13,155,850 $ 13,155,850 $ 5,181,414 $ 5,181,414 $ $ 3,735,863 3,735,863 Energy Conservation Pgrm $ 41,887 $ 41,887 Total Internal Service Fund $ 22,115,014 $ 22,115,014

Tax Levy Computation 1 Total Requirements 2 Total Resources - Except Tax to be Levied

Food Service $ 16,773,133 $ 16,773,133

For the Current Fiscal Year Beginning July 1, 2011


SPECIAL REVENUE FUND Fee Asset Grants Supported Replacement Programs $ 5,189,704 $ 5,189,704 $ 41,747,293 $ 41,747,293 $ 15,300,834 $ 15,300,834 Energy Conservation Program $ $ Total Special Revenue Fund $ 78,848,873 $ 78,848,873 INTERNAL SERVICE FUND Charter Risk Auxiliary School Management Services Services $ 13,972,176 $ 13,972,176 $ 5,053,285 $ 5,053,285 $ $ 3,945,442 3,945,442 Energy Conservation Pgrm $980,587 $980,587 Total Internal Service Fund $ 23,951,490 $ 23,951,490

Tax Levy Computation 8 Total Requirements 9 Total Resources - Except Tax to be Levied

Food Service $ 16,611,042 $ 16,611,042

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23

Salem-Keizer School District 24J/32, Marion/Polk Counties, Oregon

BUDGET COMMITTEE MEMBERS


Fiscal Year 2012-13
The Budget Committee is a 14-member group consisting of the Salem-Keizer School Board and seven appointed citizen volunteers. Budget Committee appointees serve three-year terms and may apply for additional service. The committee is an advisory group established by statute to make budgetary recommendations to the school board. Citizen Members Annalivia Palazzo-Angulo Lloyd Chapman Ron Daniels Todd Edgar Doug Kosty Betty PataccoliViceChair Susan Ray Term Expiration June 30, 2012 June 30, 2014 June 30, 2012 June 30, 2013 June 30, 2014 June 30, 2014 June 30, 2014 District School Board Members Chris Brantley Chair Jeff Faville Jim Green Ron Jones Rick Kimball Chuck Lee Nancy MacMorris-Adix

District Administrative Staff Sandy Husk, Superintendent Mary Cadez, Assistant Superintendent Salam Noor, Assistant Superintendent Michael Wolfe, Chief Operations Officer Mary Paulson, Chief of Staff Susan Dodd, Director, Finance Susan Rieke-Smith, Director, Instructional Services Jay Remy, Director, Community Relations & Communications Kelly Carlisle, Director, High School Education Kristen Duus, Director, Technology & Information Services Melissa Cole, Director, Middle School Education Ron Speck, Director, Elementary Education Meera Kreitzer, Director, Elementary Education Ruth Gelbrich, Director, Student Services

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CONTACT INFORMATION Business Services: 503-399-3036 Michael Wolfe, Chief Operations Officer (wolfe_mike@salkeiz.k12.or.us) Wendy Akins, Administrative Assistant 2 (akins_wendy@salkeiz.k12.or.us) Susan Dodd, Director of Financial Services (dodd_susan@salkeiz.k12.or.us)

Communications: 503-399-3038 Karma Krause, Special Projects Facilitator (krause_karma@salkeiz.k12.or.us)

Budget Committee: 503-399-3036 Email (Budget_Committee@salkeiz.k12.or.us)

Salem-Keizer Public Schools on the Web: www.salemkeizer.org The Districts website has facts, publications, dates of events and news about Salem Keizer Schools as well as in-depth budget information. The Budget is available on the District Website under Business Services. A Budget Guide for Our Community: This is a quick guide to the Districts budget. It provides an easy-to-understand overview of how Salem Keizer allocates money to fund exceptional instructional programs for students. The guide is available online soon after the budget is adopted on the District Website under Business Services.

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Salem-Keizer School District 24J/32 Marion/Polk Counties, Oregon 2012-13 Proposed Budget

ORGANIZATION

Organization

SALEM-KEIZER PUBLIC SCHOOLS DISTRICT 24J

MISSION AND GOALS


OurMission

Inpartnershipwiththecommunity,weensurethateachstudentwillhavetheessentialknowledge,skillsand lattitudestobelearner,acontributingcitizenandaproductiveworkerinachangingandincreasinglydiverseworld.

StudentGoals
Wewillfocusalleffortstohelpeachstudentdevelopthenecessaryknowledgeandexperiencesto Readandcommunicateeffectively; Thinkcriticallyandsolveproblems; Developapositiveselfconcept,respectforothersandhealthybehaviorpatterns; Workeffectivelyingroupsaswellasindividually; Developcreativityandshowappreciationforthearts; Demonstratecivic,globalandenvironmentalresponsibility; Recognizeandvaluediversityamongpeople; Andexhibittechnologicalliteracy.

ACHIEVEDTHOUGH
OrganizationEffectiveness ActivePartnershipsforLearning
Ourpartnershipwithstudents,families,businessesandthebroader communitywill provideforthesafetyandwelfareofallchildren; bedrivenbyacommitmenttopubliceducation; focusonstudentneeds; makefulluseofcommunityresourcesforlearning; operatefromaspiritofmutualrespect,trustandinterdependence; andencourageactiveparticipationintheeducationalprocessbystudents, families,businesses; andtheentirecommunity.

Asanorganization,theschooldistrictwill focusonstudentoutcomesandqualityofallservices; bealearningorganizationthatcontinuouslyassessesandimproves; haveahighlevelofteamworkandtrust; involvepeopleinmakingdecisionsthataffectthem; valueandcelebratediversityamongpeopleofallculturesandabilities; refusetotolerateracism,discrimination,harassment,andprejudice; continuetodevelopandsupportahighqualitystaff; activelyseekandvalueinputfromthecommunity; andprovideawelcoming,opendoorenvironmentforparents&community

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A major district plan to support the mission is its Comprehensive K-12 Literacy Model. Salem-Keizers literacy model reflects current research and best practices for teaching literacy. The District requires that all teachers, at all levels, in all content areas utilize this model as a foundation for instruction.

The model includes the following components and definitions to assist staff in its use:

Planning is carefully determining the educational purpose, the approaches, and the resources to be used in focused instruction, interventions, and assessments.

Instruction is providing a variety of approaches and strategies in order for learning and understanding to occur.

Intervention is a systematic, focused, and differentiated approach for providing additional and graduated instruction for students who demonstrate academic performance greatly above or below the expected level of achievement.

Assessment is both formally and informally collecting evidence of learning to be used in evaluation.

Evaluation is thoughtfully judging the evidence gathered from assessments for the purpose of making decisions regarding planning and instruction. Within these components, teachers use a variety of methods to increase student reading scores. These methods are shown on the diagram on the next page. More information about the Literacy Model may be found on the Districts website.

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A comprehensive chart of the Districts Strategic Plan to support the Districts Vision may be viewed on the next page.

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Salem-Keizer Public Schools

Strategic Plan 2011-12


Vision: All students graduate and are prepared for a successful life.

Improve Student Achievement


1. Increase the use of student data,
gathered from our formative assessment and data warehouse systems, to inform instruction.

Leadership Development
10. Establish leadership teams within each
school and department for shared decision-making and accountability with a focus on student achievement.

2. Continue to align core standards,


instructional strategies, and assessments into a coherent K-12 instructional framework.

3. Continue to implement the

Comprehensive K-12 Literacy Model across all content areas, including the program model for English Language Acquisition. development that offers quality and focused opportunities, has longterm sustainability, and provides implementation strategies for all staff including instructional coaching and mentoring. differentiated instruction for all students, including planned interventions and supports.

An Effective Organization to Support Student Achievement


7. Implement and field test an evaluation
tool to enhance employee effectiveness and performance.

4. Continue to provide professional

8. Continue to expand the Quality

5. Continue to develop and implement

Assurance Model and implement strategies to redesign service delivery that aligns with district priorities and current funding levels.

Public Engagement
11. Implement the plan to engage parents
and citizens that encourages them to commit to actions that promote student achievement at every level, and leads to graduation for all students.
(Revised 6.28.11)

6. Plan, design, and implement a resident teacher training program and learning lab in collaboration with our university partners.

9. Develop a capital investment program that aligns support facilities with the districts mission and prioritizes capital improvement work for all facilities.
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PROFILE OF THE DISTRICT The Salem-Keizer School District is located in Marion and Polk Counties. Both counties are located south of the Portland metropolitan area in the center of the Willamette Valley. The counties include the city of Salem and the city of Keizer within their boundaries. Salem is the capital of the State of Oregon, as well as the county seat for Marion County, and is the states second largest city. Keizer is the states fourteenth largest city. Marion County is the largest producer of agriculture of all of Oregons counties, and Polk County has the second largest acreage producing grapes for wine production. Government agencies employ the majority of the population. Over 38 of Oregons largest state agencies are located within the counties. Other industries in the counties are forest products and manufacturing. There are two private universities and a community college located in Salem. Willamette University and Corban College are private liberal arts colleges which offer bachelor and master degree programs. Chemeketa Community College is a public community college offering associate degrees and technical programs. Major employers include the State of Oregon, the District, Salem Hospital, Marion and Polk Counties, Chemeketa Community College, T-Mobile, City of Salem and Norpac Foods. Salem-Keizer School District is one of 18 public school districts located in Marion and Polk Counties. It is the second largest school district in Oregon, providing a program of public education from kindergarten through grade twelve. The District was organized in January of 1855, by then county superintendent, William P. Pugh, and consisted of a log cabin school at the southwest corner of Marion and Commercial streets. The District serves cities within Marion and Polk Counties as well as the Oregon state capitol of Salem. It covers 172 square miles of Marion and Polk counties. More than sixty percent of Salem-Keizers student populations are considered living in poverty based on the numbers who are receiving the federal Free and Reduced Meal Program. Sixty-three different languages are spoken in the homes within the District. The District consists of 43 elementary schools, 11 middle schools, 8 high schools, 4 District-sponsored charter schools and 1 state sponsored charter school supported by the District. For the 12-13 school year, in order to save funding, the School Board voted to close two small elementary schools, Rosedale and Hazel Green. In the fall of 2012, two larger newly constructed elementary schools, Battle Creek and Csar Chavez, will open to accommodate the Districts current and future student population. In May of 1999, the State of Oregon passed Oregons Charter School Law (Oregon Revised Statute 338) which permits parents, teachers, or community members to contract with the School District or the State as a sponsor for the operation of a charter school. The charter schools are financed by a portion of the State School Funds distributed to the District as regulated per the provisions of ORS 338 and any revenue they can raise themselves. In the District-sponsored charter schools, the majority of employees are District employees. In 2011-12, the state sponsored a charter school within the Districts boundaries. Under ORS 338, the District must also support this charter school with 90% of its State School Funds per ADMw and remit 5% of these funds back to the Oregon Department of Education. No District employees work at this school; however, the District is legally required to provide special education to its students that meet state and federal requirements. The District has no equity interest in any of the charter schools, and all are considered legally separate organizations.

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31

THE SCHOOLS

Below is a listing of the Districts K-12 Schools, their location, and their 2012-13 projected ADM. (T) indicates a federal title funded school. Elementary Schools (K-5) ADM

Auburn (T) 4612 Auburn Rd. NE, Salem 97301 Battle Creek (New School) Not Determined Brush College 2623 Doaks Ferry Rd. NW, Salem 97304 Bush (T) 410 14th St. SE, Salem 97301 Candalaria 935 Hansen Ave. S, Salem 97302 Csar Chavez (New School) 2400 Walker Road NE, Salem 97305 Chapman Hill 1500 Doaks Ferry Rd. NW, Salem 97304 Clear Lake 7425 Meadowglen St. N, Keizer 97303 Cummings 613 Cummings Ln. N, Keizer 97303 Englewood 1132 19th St. NE, Salem 97301 Eyre (T) 4868 Buffalo Dr. SE, Salem 97317 Forest Ridge 7905 June Reid Pl., Keizer 97303 Four Corners (T) 500 Elma Ave. SE, Salem 97317 Grant Community School (T) 725 Market St. NE, Salem 97301 Gubser 6610 14th Ave. NE, Keizer 97303 Hallman (T) 4000 Deerhaven Dr. NE, Salem 97301 Hammond 4900 Bayne St. NE, Salem 97305 Harritt 2112 Linwood St. NW, Salem 97304 Hayesville (T) 4545 Ward Dr. NE, Salem 97305 Hazel Green (To Close) 5774 Hazel Green Rd. NE, Salem 97305 Highland (T) 530 Highland Ave. NE, Salem 97301 Hoover (T) 1104 Savage Rd. NE, Salem 97301 Kalapuya 2085 Wilmington Ave. NW, Salem 97304 Keizer (T) 5600 McClure St. N, Keizer 97303 Kennedy (T) 4912 Noren Ave. NE, Keizer 97303 Lamb (T) 4930 Herrin Rd. NE, Salem 97305
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643 0* 386 272 354 0* 403 417 421 347 577 243 496 394 458 478 512 292 412 102 * 350 572 596 636 443 509

Lee Liberty McKinley Middle Grove (T) Miller Morningside Myers Pringle Richmond (T) Rosedale (To Close) Salem Heights Schirle Scott (T) Sumpter Swegle (T) Washington (T) Weddle (T) Wright Yoshikai (T) Total Elementary ADM

5650 Venice St. SE, Salem 97306 4871 Liberty Rd. S, Salem 97306 466 McGilchrist St. SE, Salem 97302 4950 Silverton Rd. NE, Salem 97305 1650 6th Place SE, Salem 97317 3513 12th St. SE, Salem 97302 2160 Jewel St. NW, Salem 97304 5500 Reed Ln. SE, Salem 97306 466 Richmond Ave. SE, Salem 97301 6974 Bates Rd. S, Salem 97306 3495 Liberty Rd. S, Salem 97302 4875 Justice Way S, Salem 97302 4700 Arizona Ave. NE, Salem 97305 525 Rockwood St. SE, Salem 97306 4485 Market St. NE, Salem 97301 3165 Lansing Ave. NE, Salem 97301 1825 Alder Dr. NE, Keizer 97303 4060 Lone Oak Rd. SE, Salem 97302 4900 Jade St. NE, Salem 97305

418 385 335 320 489 377 419 636 342 161 277 473 603 510 591 427 410 448 500 18,434

* For estimating ADM for the budget, it was unknown at the time whether the District would close two schools and what new school boundaries would be. For
budgeting purposes, the total ADM is used to determine funding and is estimated to be the same with new schools opening and with the closures.

Middle Schools (6-8)

ADM

Claggett Creek (T) Crossler Houck (T) Judson Leslie

1810 Alder Dr. NE, Keizer 97303 1155 Davis Rd. S, Salem 97306 1155 Connecticut SE, Salem 97317 4512 Jones Rd. SE, Salem 97302 3850 Pringle Rd. SE, Salem 97302
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930 757 1,002 973 778

Parrish (T) Stephens (T) Straub Waldo (T) Walker Whiteaker Total Middle School ADM

802 Capitol St. NE, Salem 97301 4962 Hayesville Dr. NE, Salem 97305 1920 Wilmington Ave. NW, Salem 97304 2805 Lansing Ave. NE, Salem 97301 1075 8th St. NW, Salem 97304 1605 Lockhaven Dr. NE Salem

680 1,018 692 900 504 795 9,029

High Schools (9-12) Early College (Alt Ed) McKay (T) McNary North Salem (T) Roberts (Alt Ed) South Salem Sprague West Salem SK Online, Credit Link, and Sophomore Connect Total High School ADM * Roberts High School ADM includes some students classified as Middle School Students Other Alternative Instruction Transition Programs and other Programs- mainly Special Education 4071 Winema Pl. NE Bldg. 50, Salem 97305 2440 Lancaster Dr. NE, Salem 97305 595 Chemawa Rd. N, Salem 97303 765 14th St. NE, Salem 97301 3620 State St., Salem 97301 1910 Church St. SE 97302 2373 Kuebler Blvd. S, Salem 97302 1776 Titan Dr. NW, Salem 97304 Various

ADM 209 1,679 1,993 1,791 232 * 1,968 1,708 1,758 120 11,458

ADM

Various

305

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Charter Schools

ADM

District Sponsored Optimum Learning Environment (Elementary) Valley Inquiry (Elementary) Howard St. (Middle) JGEMS (Middle) 7905 June Reid Pl., Keizer 97303 999-A Locust St. NE Salem 97301 710 Howard St. SE, Salem 97302 999-B Locust St. NE Salem 97301 131 165 157 94 547

Total District Sponsored Charter Schools

State Sponsored BPA (Elementary) 1687 Summer St NE, Salem 97301 136 *

*Not considered District Students

Total District Estimated ADM for 2012-13

39,773

School Building Average Ages: Elementary: 47 Middle: 34 High Schools: 49

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STAFF The quality of the Districts educational program is largely dependent upon the quality of its greatest resource-its employees. Payroll and associated payroll costs exceed 86% of the General Fund Budget. Salem-Keizer staff members are labeled as Licensed, Classified, Confidential, and Administrative. Licensed staff members are generally teachers who possess a state license or credential. Confidential employees perform high level tasks in support roles with little supervision. Sometimes their work may be termed confidential if they are working with the Districts employee associations. Classified staff functions in support roles both in the classroom and, in some cases, supervisory positions. Within these categories, the District categorizes all employees as Licensed, Classified and Supervisory. View the definitions and percentage of the total staff below. The percentages are based on (FTE) full time equivalents. Licensed Staff: (52.42%) Licensed staff consists of teachers and counselors. 99.68 percent of them are highly qualified as defined by the federal No Child Left Behind Standard. The Districts Department of Human Resources ensures that all teachers employed within the district who teach in the core academic areas meet the requirements of the Federal No Child Left Behind Act and maintain documentation of each teachers highly qualified status. In hard to fill positions Human Resources staff works with teachers individually to make and successfully complete plans to become highly qualified. Classified Staff: (43.58%) Classified Staff consists of instructional assistants, custodians, bus drivers and clerical staff. School-Based Supervisors: (2.82%) These are principals, assistant principals and athletic directors. District wide Supervisors: (1.18%) District wide supervisors consist of Cabinet-level directors, curriculum coordinators, supervisors for the departments such as Transportation, Custodial, Maintenance, Human Resources, Fiscal and Technology.

View the Organization Chart below which shows the Districts Departments and the Superintendents Cabinet Level Directors.

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SCHOOL BOARD

SalemKeizer Public Schools


EXECUTIVE ADMINISTRATION SUPERINTENDENT Sandy Husk 3993001

Organization Chart 20112012


Chief of Staff *Mary Paulson 3993001

Community Relations & Communications *Jay Remy Director 3993038 Assistant Superintendent *Salam Noor 3993002 Assistant Superintendent *Mary Cadez 3993061

Chief Operations Officer Business Services *Michael Wolfe 3993036

High School Education *Kelly Carlisle, Director 3992636


6 High Schools 2 Alternative High Schools Alternative Programs Discipline and Expulsion

Instructional Services *Sue RiekeSmith, Director 3993258


English Language Acquisition Title 1 Migrant/ Indian Education Homeless Program

Middle School Education *Melissa Cole, Director 3992636


Middle Schools Charter Schools

Human Resources
Employee Relations Employee Staffing Employee Benefits & Compensation Recruitment Student Teaching Affirmative Action ADA Compliance

Financial Services 3993021


Accounting Budget Disbursements Payroll Purchasing

Curriculum, Instruction & Assessment 3993075 Elementary Education *Ron Speck, Director *Meera Kreitzer, Director 3992632
43 Elementary Schools 2 Charter Schools Curriculum Library Media TAG

Student Services *Ruth Gelbrich, Director 3993101


Special Education Guidance & Counseling 504 Coordination Health Services PreK Programs

Professional Development
Classified Mentor Program Coach Training Staff Training Title 1A NCLP Paraprofessional Compliance Tuition Reimbursements

Facilities & Planning 3993290


Construction Custodial Maintenance & Operations Planning & Real Property Services

Testing & Evaluation


Student Records Formative Assessment System

Risk Management Technology and Information Services *Kristen Duus, Director 3993031
Systems and Programming Infrastructure Support Field Service Support Technology Support Center Data Warehouse Safety Loss Control Liability/ Property Insurance Workers Compensation Incident Reporting

Security Mentor Project


Beginning Teacher Mentor Program Administrator Mentoring National Teacher Induction NetworkNTIN

Career Technical Education

Transportation

Music & Theater Arts

Staff Quality
Class Project Licensed Staff Evaluation HQT Compliance

Reprographics & Mail Services Charter School Development

Central Stores

*Cabinet member
Rev, 3/23/2012

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LEGAL STATUS Salem-Keizer Public Schools 24J is a municipal corporation (Oregon Revised Statute 294) governed by a separately elected Board of Directors. The Board is comprised of seven elected citizens, each residing in a District zone, but elected on a District-wide basis. Board members serve four-year terms, which are staggered so that no more than four members are elected in a given year. For more information on the Salem-Keizer School Board, please see the District website at www.salemkeizer.org. Administrative officials are approved by the Board. The control of the District resides with the Board, which establishes policy and delegates the daily functioning of the District to the Superintendent Clerk.

FISCAL INDEPENDENCE Salem-Keizer School District qualifies as a primary government under Oregon Statutes since it has a separately elected governing body, is a legally separate, and fiscally independent. While the Oregon Department of Education reviews the Districts budgets and financial reports, the District monitors and audits its own day-to-day transactions.

FINANCIAL AND BUDGETARY ACCOUNTING The District is required by Oregon Statue to submit yearly audited Financial Statements. In the audited Financial Statements, the District presents both Government-wide financial statements as well as Governmental fund financial statements. Government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting as are the proprietary fund and fiduciary funds. Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flow takes place. On the accrual basis of accounting, for example, revenue from property taxes is recognized in the fiscal year for which the taxes are levied. Revenue from grants, entitlements, and donations is recognized in the fiscal year in which all eligibility requirements have been satisfied. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this method, revenues are recognized when measurable and available. The District considers all revenues reported in the governmental funds to be available if they are collected within sixty days after year-end. Expenditures are recorded when the related fund liability is incurred, except for principal and interest on general long-term debt and claims and judgments, which are
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recognized as expenditures to the extent they have matured. Capital asset acquisitions are reported as expenditures, and proceeds from general long-term debt and acquisitions under capital leases are reported as other financing sources. The Districts budget is prepared utilizing the Governmental Fund Financial reporting method: the modified accrual basis of accounting. The budget does not include Agency Funds. Capital outlay expenditures are budgeted by major function in the governmental fund types instead of capital outlay. The resolution authorizing appropriations for each fund set the level by which expenditures cannot legally exceed appropriations.

BUDGET POLICIES, PROCEDURES AND REGULATIONS Most local governments in Oregon must prepare and adopt a budget. Only districts specifically exempted in law do not have to prepare and adopt a budget. Local budget law is found in the Oregon Revised Statute 294. The budget must be completed by June 30th, the day before the start of the fiscal year or biennial budget period to which it relates.

The Oregon Legislature identified the purposes of local budget law in the Statute. It is designed to: Establish standard procedures for preparing, presenting, and administering the budgets of Oregons local governments, Encourage citizen involvement in the preparation of the budget before its final adoption, Provide a method of estimating revenues, expenditures, and proposed taxes, and Institute a method for control of revenues and expenditures for the promotion of efficiency and economy in the expenditure of public funds.

Many of the requirements in the law are designed to encourage citizen involvement. An overriding theme in the law is that public policy decisions are to be made openly in a public meeting. Citizens have the right to be there and to know what their local government intends to do, before it happens.

The law requires that all local governments use uniform formats prescribed by the Department of Revenue in the preparation of their budget. This provides for consistency and ease of comparison between governmental entities.

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There are many procedural steps in the development and final adoption of the annual budget. The following are the primary steps for budget preparation by local governments: 1. The governmental entity prepares a proposed budget. 2. Notice of the budget committee meeting is published. 3. The budget document is made available at or before the budget committee meeting at which the budget is presented. 4. The budget committee conducts at least one public meeting for receiving the budget message and review of the budget document as well as providing opportunity for public questions or comments. 5. The budget committee approves the budget. 6. Notice of the public hearing and a summary of the approved budget is published. 7. The governing body conducts a public hearing on the approved budget. 8. The governing body, after public comment and deliberation, adopts the budget and enacts resolutions or ordinances accordingly by June 30. 9. The governing body certifies the districts tax, if any, to the county assessor by July 15. For our School District, the adopted budget represents the financial plan for the District. It contains estimates of revenues and expenditures needed to support the program offerings of the District for a single fiscal year. It is required to be formatted in the manner prescribed by local budget law and the Oregon Department of Educations Program Budget and Accounting Manual. The budget does change throughout the year as revenue amounts change and funds are transferred between various accounts to meet the needs of District instructional programs and services. Transfers are made in accordance with policy relating to Appropriation and Budget Transfers to ensure compliance with Local Budget Law (ORS 294.305 through ORS 294.530). The School Board can make any changes, if deemed necessary, to the approved budget before July 1. They can increase expenditures of any fund up to 10% or $5,000, whichever is greater. Increases greater than this can be made only after the amended budget is republished and a second hearing is held before July 1. The governing body can reduce expenditures without republishing the budget. They can increase the amount or rate of taxes to be imposed above what the Budget Committee approved after the amended budget is republished and a second hearing is held. They cannot increase taxes above legal limits. They can reduce the tax rate or amount approved by the budget committee without republishing the budget. They can adjust resources in other funds.

Republication means that the budget, as amended with changes the governing body wants to make, is published in the same manner as the approved budget was originally published. The budget must be amended to reflect changes and notice must be published in the newspaper again.
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Another public hearing must be held to deliberate on the budget approved by the Budget Committee and to consider any additional public comments. The budget does not have to be adopted at the public hearing if the School Board wants to wait until closer to the end of the fiscal year. However, the required resolutions, etc. must be adopted at a public meeting of the school Board by June 30. After the budget is adopted, changes that modify the adopted budget can be made during the fiscal year. The legal definition and process for enacting a supplemental budget can be found in OAR 150-294.480. A supplemental budget can be prepared when: An occurrence or condition that was not known at the time the adopted budget was prepared requires a change in financial planning or requires prompt action. Money that was not anticipated when the adopted budget was prepared is made available by another unit or federal, state or local government. A request for services or facilities is received, the cost of which will be paid for by a private individual, corporation, or another government unit and was not known at the time the adopted budget was prepared. Property taxes are received in an amount greater than the amount estimated at the time the budget was adopted and the differences in resources will significantly affect the level of service the local government can provide. When the estimated expenditures in the supplemental budget are 10 percent or less than the expenditures of the annual or biennial budget fund being adjusted, the governing body may adopt the supplemental budget at one of its regular meetings. Fund expenditures do not include unappropriated ending fund balance, inter-fund transfers, or contingency amounts.

BUDGET DEVELOPMENT PROCESS The Districts Budget Committee plays a key role in the development and approval of the budget. The Budget Committee is composed of the seven elected School Board members and an equal number of citizen members appointed by the Board. As part of the budget review and approval process, the Budget Committee holds public meetings at which citizens of the community are invited to give testimony on the Proposed Budget before it is approved by the Committee. Once the Budget Committee approves the Proposed Budget, the budget is designated as the Approved Budget. The Approved Budget is forwarded to the School Board for final approval as the Adopted Budget.
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The budget process begins in the fall when the district budget team conducts annual Program Review meetings. Program Reviews are part of the internal review process for the General Fund budget. These reviews are conducted as a means of maintaining budget integrity and transparency, and assessing budget needs for the next year. The review process helps to identify areas in the budget where efficiencies and savings can be found; reduces the number of transfers made between program budgets; and asks staff to examine their budgets and align the dollars where the spending occurs. Each General Fund program budget is reviewed. The budget team works with budget staff from each program to develop Service Level budgets for each program. In the budget process, this refers to the funding that will be needed to provide the same level of service the following year, taking into account increases for salaries, benefits, associated payroll costs, inflation costs for goods and services, and growth. Those budgets that receive added funds due to increased student population or facilities, called growth packages, develop calculations to fund those needs. The budget office reviews the growth package calculations; however, Cabinet approves the requests. The amount needed for these areas make up each programs Service Level Budget. Requests for new funding and changes to current program are determined at the Cabinet level. If revenue projections indicate that additional resources will be available, the Superintendent and Cabinet may develop additional spending recommendations based on criteria consistent with the Districts strategic plan. Cabinet will develop recommendations for reducing the budget only when there is a shortfall of available resources. All other funds are reviewed in basically the same manner as the General Fund programs. Management of these funds is responsible for these program budgets. The budget compilation for other funds is generally less complicated and controversial than the General Fund budget in that they dont represent the operational funding for the district. One fund that most often receives the same level of scrutiny is the Capital Projects Fund. The Capital Projects budget is under continual review. It consists of spending for major capital construction and major renovations and repairs. Its timeline is based on how long a capital construction project may last. For example, building a new school takes longer than one fiscal year; however, the budget is prepared for one fiscal year. The Districts Facility Department has a budget analyst that works with the Facility Construction Team to develop this budget. Facilities meets with the Districts budget team to prepare the fiscal year budget. Proceeds for construction come from the sale of general obligation bonds and earnings from temporary investments. General Obligation bond funds issued prior to 2011 generally may only be used for the acquisition and construction of District school facilities. Proceeds from bonds issued subsequently may be used to purchase land and other assets having a useful life of more than one year associated with major capital construction. All bond projects are reviewed and approved by the School Board before the District undertakes them.

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With information gathered and approval by Cabinet, the district budget team prepares the Districts Proposed Budget for the Superintendent to submit to the District Budget Committee for review and approval. Last year, the District was aware that a shortfall would occur for the 2012-13 budget because of decreasing state funding levels for K12. These levels are not enough to meet contractual obligations of Association Contracts and mandated Public Employee Retirement System (PERS) increases for the states unfunded actuarial liability. In a series of meetings with the Budget Committee beginning in the fall of 2011, the Superintendent asked the Districts Level Directors to give presentations to the Budget Committee detailing out academic and support goals. They discussed the ongoing work and completed projects of each area in context with the goals to give the Budget Committee a better understanding of district operations to assist them in making the difficult decisions to approve program cuts as necessary. The Superintendent presented her budget message with this Proposed Budget on April 3, 2012. The Budget Committee will hold public meetings to receive testimony on the Proposed Budget and to approve a budget for the School Board. Following approval of a budget, the School Board will hold a public hearing. The purpose of this hearing is to provide the citizens of the community an opportunity to give testimony on the budget approved by the Budget Committee before it is adopted by the School Board. Upon School Board approval, the Approved Budget becomes the Districts Adopted Budget. See below for the Districts budget timeline.

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Salem-Keizer School District 24J/32, Marion/Polk Counties, Oregon

BUDGET COMMITTEE MEETING CALENDAR


Fiscal Year 2012-13
Date
September 27, 2011 October 27, 2011 November 29, 2011 January 24, 2012 February 28, 2012 March 12, 2012 April 3, 2012

Meeting/Content
Philosophy of Policy Governance Budgeting to meet the Results/Policy/Executive Limitations Budget Overview Review Budget Trends Presentations: Instruction & Level Office (including charters) Presentations: Curriculum, Instructional Services, Student Services Presentations: Exec Admin; HR; Financial Services; TIS; Transportation; & Facilities Committee Discussion of Budget Presentations Superintendents Budget Message Superintendent presents Budget Message for proposed 2012-13 budget to Budget Committee and community. Budget documents distributed. Potential Budget Committee Work Session Committee debrief of the 2012-13 budget message. Public testimony will not be received. Budget Committee Public Meetings / Recommendation Public meetings for the committee to receive testimony, allow committee deliberation and recommendation for the 2012-13 budget will be held on April 23, 24 & 25, 2012. If additional meetings are necessary, they will be held on April 26 & 27 or until Budget Committee recommends the 2012-13 budget. Public testimony will not be received after April 25. Budget Hearing and Adoption School Board public hearing to receive public testimony related to the 2012-13 budget. School Board adopts annual budget. Meetings will be held at Support Services Center, 2575 Commercial Street SE, Salem. Meetings will begin at 6:00 p.m. Patrons who plan to testify may sign in between 5:30 and 5:55 p.m.

April 10, 2012 April 23, 24 & 25, 2012 April 26 & 27 if needed

May 8, 2012

MEETING INFORMATION

BUDGET DOCUMENTS

The 2012-13 Proposed Budget will be available on the district web site, www.salemkeizer.org, on April 3, 2012. Questions regarding the proposed budget may be directed to 503-399-3021. The 2012-13 Adopted Budget will also be available on-line after July 15.

44

BUDGET ADMINISTRATION AND MANAGEMENT

The Districts Financial Services Department monitors the budget and manages it under Oregon Budget Law, specifically Oregon Revised Statute 294, and utilizes the guidance of the Oregon Department of Revenue and the Oregon Local Budgeting Manual. Departments monitor their budget monthly to ensure that overspending is not occurring.

FUNDS AND CLASSIFICATION OF REVENUE AND EXPENDITURES

The District utilizes the accounting structure promulgated by the Oregon Department of Education which is similar to those used by other state and local governmental units. The fund types that the district uses are categorized as follows: Governmental Funds 100 General Fund 200 Special Revenue Funds 300 Debt Service Funds 400 Capital Project Funds Proprietary Funds 500 Enterprise Funds 600 Internal Service Funds Fiduciary Fund 700 Trust and Agency Funds

45

The District has the following specific funds:

101 and 102 - General Fund: This is the primary operating fund of the District. Financial transactions are recorded in this fund that relate to all activities for which specific types of funds are not required. The General Fund is unrestricted. 214-242 - Special Revenue Funds: These are for dedicated sources of revenue such as grants and fee related funds. District funds in this category include ASB accounts, food service, asset replacement, grants and energy conservation funding from PGE. These funds are considered restricted. 307-308 - Debt Service Funds: These funds are dedicated to the pay-down of District Debt. They include a fund for General Obligation Bond Debt and for the PERS Bond Debt. These funds are categorized as restricted and assigned for future use. 415-417 - Capital Projects Funds: The District tracks General Obligation Funds as they are used for specific construction projects. These funds were set up as bonds were issued. They are considered restricted funds. 501 - Enterprise Fund: These funds are self-supporting from user charges and fees to other entities. The District utilizes this fund for its transportation, facilities, and central stores operations to track outside activity. This funding is restricted. 604-695 - Internal Service Funds: Internal Service Funds are utilized for charges to other areas of the District. The District has a fund for its sponsored charter schools, a risk management fund for its self-insured programs, and a service fund which accounts for in-house transactions for its transportation and central stores operations. This funding is restricted. 712-713 - Fiduciary Funds: The District has two basic funds in this category: one for its Agency Accounts (generally Parent Teacher Associations) which the district acts as a fiduciary agent for, and one scholarship fund which is considered a Trust Fund. The District is only required to prepare a budget for the Trust Fund in the category. This funding is restricted.

46

Revenues and Expenditures The two categories of transactions which are budgeted in these funds are Revenues and Expenditures. In the budget, the District is required by state law to show revenues by the following sources: 1000 - Local Sources 2000 - Intermediate Sources 3000 - State Sources 4000 - Federal Sources 5000 - Other Sources In the budget, the District is required by state law to show expenditures by the following functions within which are sub functions: 1000 - Instruction 2000 - Support Services 3000 - Enterprise and Community Services 4000 - Facilities Acquisition and Construction 5000 - Other Uses (e.g. Debt Service) 6000 - Contingency 7000 - Unappropriated Ending fund Balance The Districts budget breaks out expenses by Object as proscribed by the Oregon Department of Education. The objects are as follows: 100 - Salaries 200 - Associated Payroll Costs 300 - Purchased Services 400 - Supplies and Materials 500 - Capital Outlay 600 - Other Objects 700 - Transfers 800 - Other Uses of Funds For more information regarding accounting for the budget, the Program Budgeting and Accounting Manual may be referenced on the Oregon Department of Education website.
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INSERT TABBED PAGE

GENERAL FUND

Salem-Keizer School District 24J/32 Marion/Polk Counties, Oregon 2012-13 Proposed Budget

GENERAL FUND

Salem-Keizer School District 24J/32, Marion/Polk Counties, Oregon 2012-13 PROPOSED BUDGET

GENERAL FUND
Table of Contents

GENERAL FUND
Overview Resources Ten-Year Overview of Funding Sources Where Does the Money Come From? 2011-12 and 2012-13 Summary of Resources Estimated Budget Resources for Fiscal Year 2012-13 and Comparison General Fund Allocating the Money Summary of Requirements Instruction Support Services Facilities Acquisition and Construction Other Uses Contingency Summary of Budget by Object Category Staff Information Summary of FTE and Salary Budget FTE Comparison, By Program within State Code 48 49 50 51 52 58 59 61 78 107 109 110 111 115 116 117

57

Requirements

- 60 - 77 - 106 - 108

Other Requirements FTE

- 114

- 123

2012-13 PROPOSED GENERAL FUND $343,423,734


The General Fund is the District's main operating budget. The graph on this page shows the General Fund in relation to all the fund accounts managed by Salem-Keizer. The General Fund is an unrestricted account. More information on this fund account is provided in the following pages.

General Fund: 59% of all District Funds


Revenue (Resources): The majority of the money that makes up the General Fund comes from State sources, such as the State School Fund and the Common School fund. This source of money is mainly supplied by the State's income tax revenue and the State's lottery system. More information on where the money comes from is provided in the next section. Expenditures (Requirements): The General Fund is our main operating account. It pays for instruction of students, our schools, and general operations. Our primary mission is the education of children, and most of our budget goes to pay for teachers, classrooms and services to students. More information on how the General Fund was allocated is provided in the expenditure section following the revenue section.

Chart goes here

The following budget data is compiled and formatted in accordance with the Oregon Department of Education's Program Budget and Accounting Manual and local budget law. A description of the classification and sub-classification categories is provided for the reader's information. Additional supporting documentation and information is available at the District's Administration Building, Office of Business Services, 2450 Lancaster Drive NE, Suite #220, Salem, Oregon.

48

Salem-Keizer School District 24J/32 Marion/Polk Counties, Oregon 2012-13 Proposed Budget

GENERAL FUND RESOURCES (REVENUE)

201213GENERALFUND: TenYearOverviewofFundingSources
This graph shows a ten-year overview of where Salem-Keizer's funding has come from that makes up the General Fund (operating budget). The majority of funds come from State sources, such as the State School Fund. In 2002-03, the State went through an economic recession and the amount from the State sources given to public education started to go down as overall State funding levels decreased. State funding grew from 2004-2009 and then was essentially flat through 2009-2012 if ARRA funding from 2009-11 and the state sub-account from 2011-12 is included. There is no increase for 2012-13. In order to balance the budget, Salem-Keizer had to fill the gap in funding by making reductions to services, putting a hold on spending and stretching resources further. The graph below shows actual resources for all years except 2011-12 and 2012-13, which show budgeted amounts. $400,000,000

$350,000,000

$300,000,000

$250,000,000

$200,000,000

BeginningBalance Federal/Other

$150,000,000

State Intermediate Local

$100,000,000

$50,000,000

$0 0304 0405 0506 0607 0708 0809 0910 1011 1112 1213

49

2012-13 Proposed General Fund

WHERE DOES THE MONEY COME FROM?


LastYear: 201112
Intermediate Sources 3.33% Other 6.54% OtherLocal 1.74% Federal Sources 0.08% Other 7.95% Intermediate Sources 3.54%

ThisYear:201213
OtherLocal 0.81%

Federal Sources 0.09%

CurrentYear Taxes 18.08%

StateSources 70.23%

CurrentYear Taxes 18.89%

StateSources 68.72%

State Sources - State School Fund and the Common School Fund. Current Year Taxes - Property Taxes the District is allowed to collect under Measures 5 and 47 restrictions. Other - Beginning fund balance and inter-fund transfers. Federal Sources - Federal forest fees and temporary ARRA - funded grants for education. Intermediate Sources - Flow through dollars from the Willamette ESD and county school funds. Other Local - Fees charged to grants, tuition from other school districts, interest earned on investments.

50

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Summary of General Fund - Operations Resources
Budget This Year 2011-12 Budget Next Year 2012-13 Proposed Approved Adopted

Account Code and Description 1000 - REVENUE FROM LOCAL SOURCES Current Year Taxes, Net of Measures #5 and #47 Reduction, Discounts and Uncollectibles Prior Year's Taxes, Net of Accruals Other Local Revenue TOTAL LOCAL SOURCES 2000 - REVENUE FROM INTERMEDIATE SOURCES Unrestricted Revenue Restricted Revenue TOTAL INTERMEDIATE SOURCES 3000 - REVENUE FROM STATE SOURCES Unrestricted Grants-In-Aid Restricted Grants-In-Aid TOTAL STATE SOURCES 4000 - REVENUE FROM FEDERAL SOURCES Revenue from Federal Sources TOTAL FEDERAL SOURCES 5000 - OTHER SOURCES Interfund Transfers Budgeted Beginning Fund Balance TOTAL OTHER SOURCES

$ 61,655,615 3,025,000 2,908,000 $ 67,588,615

$ 62,149,347 2,737,743 2,786,000 $ 67,673,090

69,000 11,286,562

69,000 12,078,664

$ $

$ $

$ 11,355,562

$ 12,147,664

$231,061,592 8,395,508 $239,457,100

$236,002,980 $236,002,980

$ $

$ $

$ $

262,294 262,294

$ $

300,000 300,000

$ $

$ $

1 22,306,555

2 27,299,998

$ $

$ $

$ 22,306,556

$ 27,300,000

TOTAL GENERAL FUND - OPERATIONS RESOURCES

$340,970,127

$343,423,734

51

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed General Fund Budget Estimated Budget Resources for Fiscal Year and Comparison
Prior Years' Actuals 2nd Year 1st Year 2009-10 2010-11 Budget This Year 2011-12 Budget Next Year 2012-13 Proposed Approved Adopted

Account Code and Description

1000 - REVENUE FROM LOCAL SOURCES 1100 - Taxes Compulsory charges levied by the District for the purpose of financing the operation of schools. 1110 - Ad Valorem Taxes Levied by the District Taxes are levied by the District on the assessed valuation of real and personal property located within the District. The property tax limitation measure, known as Measure #5, approved by voters in November 1990 redefined assessed value to mean "real market value." The Measure does not limit the amount of taxes levied by the District, but rather it limits the amount of property taxes extended by the County Assessor. In 1991-92, the first year of the Measure, property taxes for schools were limited to a rate not to exceed $15.00 per $1,000 of real market value. This rate limit was reduced by $2.50 each fiscal year until 1995-96 when the final rate of $5.00 was reached. The rate per $1,000 limit is to be prorated among all applicable public schools levying a tax against property within the District. Of the taxes extended by the Assessor, a certain portion will never be collected because of the 3% discount factor allowed for lump-sum payment. Another portion of the taxes extended will not be received in the current fiscal year. Provision for taxes expected to be collected within 60 days after fiscal year-end are accrued as a resource in accordance with current accounting standards. A third portion will not be received in the current fiscal year, but is expected to be received in subsequent fiscal years. In November 1996 the voters approved additional property tax limitation measures, known as Measure #47/50. Measure 50 replaced Measure 47. This Measure set the 1997-98 assessed value for each property to its 1995-96 value less 10%. Once set at this base level, future assessable growth is limited (capped) to 3% per year. The Measure requires new or additional property taxes to be approved by voters at the general election or an election where at least half of all registered voters cast a ballot. The Measure set additional restrictions on the use of general obligation bond proceeds. The Measure also requires voter approval to shift funding for a product or service from property taxes to any other tax or charge except the state income tax. As a result of the Measure, the District now has a permanent tax rate of $4.5210 per $1,000 of assessed value for operating purposes.

1111 1112 1114

Taxes Estimated to be Extended by Assessor (Taxes Imposed) Less: Discounts (2%) & Uncollectible (3.5%) Current Year's Taxes (Net) $ 57,342,728 Prior Year's Taxes (Net of Accruals) 2,899,477 Other Revenue in Lieu of Taxes Total Ad Valorem Taxes $ 60,242,205

$ 59,294,800 2,724,730 $ 62,019,530

$ 65,244,037 $ (3,588,422) $ 61,655,615 $ 2,960,000 65,000 $ 64,680,615 $

65,766,505 (3,617,158) 62,149,347 $ 2,654,037 83,706 64,887,090 $

52

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed General Fund Budget Estimated Budget Resources for Fiscal Year and Comparison
Prior Years' Actuals 2nd Year 1st Year 2009-10 2010-11 Budget This Year 2011-12 Budget Next Year 2012-13 Proposed Approved Adopted

Account Code and Description

1300 - Tuition Money received from students, parents, governmental agencies, or other districts for educational services provided by the District. 1312 Tuition from Other Districts Total Tuition 1500 - Earnings on Investments District investment policy authorizes the temporary investment of available funds. The types of investments are regulated by state statutes and School Board policy. 1510 Interest on Investments Total Interest on Investments 1700 - Co-curricular Activities Revenue from school-sponsored activities. 1740 Fees Total Co-curricular Activities 1900 - Other Revenue From Local Sources Money received from the rental of equipment, gifts and donations, recovery of prior year expenditures and (as the name implies) any other source not previously listed. 1910 1920 1943 1960 1980 1990 Rentals Contributions from Private Sources Services Provided to Charter Schools Recovery of Prior Year Expenditures Fee Charged to Grants Miscellaneous Total Other Revenue From Local Sources TOTAL REVENUE FROM LOCAL SOURCES $ 513,961 157,825 50,001 1,431,305 1,058,477 3,211,569 $ 419,680 20,294 168,226 188,874 1,439,224 120,221 2,356,519 $ 500,000 170,000 50,000 1,200,000 155,000 2,075,000 $ 304,000 25,000 250,000 75,000 1,450,000 155,000 2,259,000 67,673,090 $ $ $ $ $ $ 68,700 68,700 $ $ 73,232 73,232 $ $ 70,000 70,000 $ $ 70,000 70,000 $ $ $ $ 751,603 751,603 $ $ 609,778 609,778 $ $ 620,000 620,000 $ $ 335,000 335,000 $ $ $ $ 193,653 193,653 $ $ 111,825 111,825 $ $ 143,000 143,000 $ $ 122,000 122,000 $ $ -

$ $

$ 64,467,730

$ 65,170,884

$ 67,588,615

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School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed General Fund Budget Estimated Budget Resources for Fiscal Year and Comparison
Prior Years' Actuals 2nd Year 1st Year 2009-10 2010-11 Budget This Year 2011-12 Budget Next Year 2012-13 Proposed Approved Adopted

Account Code and Description

2000 - REVENUE FROM INTERMEDIATE SOURCES Revenues which come to the District from, or through intermediate sources, such as the Education Service District (ESD) or Marion or Polk Counties. 2100 - Unrestricted Revenue Revenues received as grants by the District which can be used for any legal purpose desired by the District without restriction. The State Legislature has changed the County School Apportionment, a property tax levy previously designated for school districts, which reduced the available funding from this source. Another source of revenue comes from various fines for illegal gambling, etc., collected by the state. 2101 County School Fund Total Unrestricted Revenue 2200 - Restricted Revenue Revenue received as grants by the District which must be used for a categorical or specific purpose. If such money is not completely used by the District, it must be returned. This District's enrollment represents approximately 49% of Willamette Education Service District's (WESD) student population. For 2011-12, the District contracted with the WESD through annual resolution programs to receive money in order to provide its own services rather than have services provided by the WESD. Effective July 1, 2012, the District withdrew from the WESD as allowed under Senate Bill 250. The District will provide its own special education services. 2200 2200 2200 2200 Speech, Hearing, Language Program Structured Learning Program Behavioral Services Program Other Total Restricted Revenue $ 5,246,245 2,997,854 3,622,407 624,553 $ 4,562,656 2,807,830 3,201,209 450,812 $ 4,740,356 2,708,775 3,273,103 564,328 $ 5,182,458 2,708,775 3,623,103 564,328 12,078,664 12,147,664 $ $ $ $ $ $ 68,507 68,507 $ $ 117,868 117,868 $ $ 69,000 69,000 $ $ 69,000 69,000 $ $ -

$ 12,491,059

$ 11,022,507 $ 11,140,375

$ 11,286,562 $ 11,355,562

$ $

TOTAL REVENUE FROM INTERMEDIATE SOURCES $ 12,559,566

54

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed General Fund Budget Estimated Budget Resources for Fiscal Year and Comparison
Prior Years' Actuals 2nd Year 1st Year 2009-10 2010-11 Budget This Year 2011-12 Budget Next Year 2012-13 Proposed Approved Adopted

Account Code and Description

3000 - REVENUE FROM STATE SOURCES Revenues which come to the District from, or through, the State of Oregon, primarily through the Oregon Department of Education (ODE). 3100 - Unrestricted Grants-In-Aid Revenues received as grants by the District which can be used for any legal purpose desired by the District without restriction. This category of revenue represents a significant portion of the District's General Fund total resources. The 1990 voter approved property tax limitation measure, known as Measure #5, resulted in a change in the method of State funding for education. This changed Oregon's school funding from a heavy reliance on local property taxes to a predominantly state funded system. Beginning in fiscal year 1992-93, state funding has been provided by a formula based on weighted students. In addition, the funding system changed from a reimbursement to an imbursement system. The funding to be received under the formula is calculated by multiplying the District's weighted average daily membership times the statewide target grant, subject to adjustment by the State, to determine the General Purpose Grant. The General Purpose Grant, plus 70% of the Approved Transportation Cost, minus specified Local Revenues, determines the total of the State School Fund Grant, the funding to be supplied by the State. The current weighting factors for adjusting average daily membership that affect the District include: English as a Second Language (ESL) students, students having an Individual Educational Program (IEP), and students in the poverty category as determined by the most recent U.S. census. The total additional weighting per student cannot exceed 2.0, exclusive of the poverty factor. Additional weighting factors may be approved by legislative action. The Common School Fund represents the second source of revenue in this category. When the Oregon Territory was created in 1848, two sections out of every township were set aside for education. The proceeds from the sale of this land were to be preserved in a special fund. Income from this fund was to be used to support public education in Oregon. Poor administration and land fraud in the early days resulted in losses to this fund so that it provides only a minor part of the school revenue. The State Land Board administers the Common School Fund. Interest earnings on money invested from it are distributed to the counties in proportion to the number of children between the ages of 4 and 20 years. County receipts are distributed to school districts within the county, according to their average daily pupil enrollment. High Cost Disabilities funding helps compensate districts for the uneven distribution of high cost disabled students. A district's high cost disability grant is the sum of the approved disability costs for each special education student that exceed $30,000 per year. The Legislature imposed a cap on total high cost disability grants of $18 million per year starting in 2007-08. If state-wide eligible costs exceed $18 million, grants are prorated. Historically, the District's reimbursement from this grant is about 80% of the total excess costs. State School Fund Grant (w/o Transportation) State School Fund-Transportation Reimbursement State School Fund Grant-Prior Year Adjustment State School Fund Revenue Common School Fund High Cost Disabilities Total Unrestricted Grants-In-Aid $211,349,157 9,673,542 1,470,104 $222,492,803 3,434,287 1,675,723 $227,602,813 $216,524,217 $216,524,217 3,332,569 1,456,880 $221,313,666 55 $225,787,239 $225,787,239 3,474,353 1,800,000 $231,061,592 $ 230,344,964 $ 230,344,964 3,858,016 1,800,000 $ 236,002,980

3101 3103 3199

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed General Fund Budget Estimated Budget Resources for Fiscal Year and Comparison
Prior Years' Actuals 2nd Year 1st Year 2009-10 2010-11 Budget This Year 2011-12 Budget Next Year 2012-13 Proposed Approved Adopted

Account Code and Description

3200 - Restricted Grants-In-Aid Revenues received as grants by the District from state funds which must be used for a categorical or specific purpose.

3299

Restricted Grants Total Restricted Grants-In-Aid

$ $

$ $

997,273 997,273

$ $

8,395,508 8,395,508

$ $

$ $ -

TOTAL REVENUE FROM STATE SOURCES

$227,602,813

$222,310,939

$239,457,100

$ 236,002,980

4000 - REVENUE FROM FEDERAL SOURCES Revenue which comes to the District from the federal government. 4500 - State Fiscal Stabilization Fund (SFSF) 4500 - State Fiscal Stabilization Fund (SFSF) Total SFSF 4800 - Revenue in Lieu of Taxes Federal legislation historically required that revenue from the sale of timber off U.S. Forest Service lands (1908) and Oregon and California Railroad lands (1937) be shared with local governments. In 2000, the Secure Rural Schools and Community Self-Determination Act changed the revenue to stabilize funding to rural communities due to significant declines in harvests on federal forest lands. The new formula is in effect more of a payment in lieu of property tax and requires a frequent act by congress to reauthorize continued funding. Current authorization by Congress is through the 2012-13 year. This is distributed by the counties to the school districts. $ 11,059,510 $ 11,059,510 $ 12,857,969 $ 12,857,969 $ $ $ $ $ $ -

4801

Federal Forest Fees Total Revenue in Lieu of Taxes

$ $

485,729 485,729

$ $

436,510 436,510

$ $

262,294 262,294

$ $

300,000 300,000 $ $ -

TOTAL REVENUE FROM FEDERAL SOURCES

$ 11,545,239

$ 13,294,479

262,294

300,000

56

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed General Fund Budget Estimated Budget Resources for Fiscal Year and Comparison
Prior Years' Actuals 2nd Year 1st Year 2009-10 2010-11 Budget This Year 2011-12 Budget Next Year 2012-13 Proposed Approved Adopted

Account Code and Description 5000 - OTHER SOURCES

This category includes proceeds from debt, interfund transfers and beginning fund balance. 5200 - Interfund Transfers Transfers from these funds went to support instructional programs in the General Fund that could not be supported at current funding levels. GASB 54, which took effect for fiscal 2011-12, will prohibit the transfer of monies from certain funds into the General Fund for this purpose. 5200 5200 Transfer from Risk Management Fund Transfer from Asset Replacement Fund Total Interfund Transfers 5400 - Beginning Fund Balance (Net Working Capital) Beginning Fund Balance Available at June 30 5400 Net Working Capital Available Budgeted Beginning Fund Balance $ 22,609,915 $ 22,609,915 $ 22,609,915 $ 23,614,447 $ 23,614,447 $ 23,614,447 $ 22,306,555 $ 22,306,555 $ 22,306,555 $ $ $ 27,299,999 27,299,999 27,299,999 $ $ $ $ $ 5,600,000 5,600,000 13,308,291 $ 13,308,291 $ 1 1 $ 1 1 $ $ -

TOTAL OTHER SOURCES

$ 28,209,915

$ 36,922,738

$ 22,306,556

27,300,000

TOTAL GENERAL FUND RESOURCES

$344,385,263

$348,839,415

$340,970,127

$ 343,423,734

57

Salem-Keizer School District 24J/32 Marion/Polk Counties, Oregon 2012-13 Proposed Budget

GENERAL FUND REQUIREMENTS (EXPENDITURES)

2012-13 GENERAL FUND REQUIREMENTS - ALLOCATING THE MONEY


Instruction $209,337,839 61%

Last Year 2011-12: $340,970,127


Support $117,977,721 35%

The primary mission of the District is to provide exceptional educational programs that prepare students for the work force and/or college. Salem-Keizer funds are allocated in a manner that directly supports this mission. The majority of the General Fund budget goes toward instructional programs or services that directly support students. Below is a five-year overview of the General Fund. More information on Instruction, Support Services and the other sections of the General Fund is provided in the following pages.
Five-year overview of how the General Fund was allocated

Other Uses $13,194,156 4%

Facilities Acq/Const. $460,411 <1%

This Year 2012-13: $343,423,734


Instruction $210,962,096 62%

Millions Support $120,371,725 35%

400 350 300 250 200 150 100 50 Other/Facilities Support Services Instruction

Other Uses $11,646,426 3%

Facilities Acq/Const. $443,487 <1%

0 200809 200910 201011 201112 201213

58

2012-13 GENERAL FUND SUMMARY OF REQUIREMENTS


This is a summary of the General Fund allocations for the 2011-12 and the 2012-13 school year.

Instruction of Students
State Code-Program 1110 Elementary Programs 1120 Middle School Programs 1130 High School Programs 1200 Special Programs 1400 Summer School $ $ $ $ $ Budgeted Last Year 68,947,537 $ 31,475,274 $ 41,410,933 $ 67,504,095 $ - $ Budgeted This Year Description Instructional classrooms and programs for Kindergarten through fifth grade students; teaching and support staff associated with these programs; 70,273,478 and supplies and materials. Instructional classrooms and programs for sixth through eighth grade students; teaching and support staff associated with these programs; 31,536,341 supplies and materials; and extra-curricular activities/athletics Instructional classrooms and programs for ninth through twelfth grade students; teaching and support staff associated with these programs; 41,397,340 supplies and materials; extra-curricular activities/athletics TAG; Special Education; Alternative Education; English as a Second Language Programs; teaching and support staff associated with these 67,729,396 programs; and supplies and materials 25,541 Summer school programs; teaching and support staff, and supplies and materials for middle school orientation.

Supporting Services
2100-Student Services 2200-Instructional Staff Devel. 2300-General Administration 2400-School Administration 2500-Business Services 2600--Central Services 2700--Supplemental Retirement $ $ $ $ $ $ $ 20,832,650 $ 7,937,188 $ 1,903,235 $ 26,642,424 $ 44,406,121 $ 13,505,398 $ 2,750,705 $ Social Work; Student Safety; Guidance; Health Services; Psychological Services; Speech Pathology/Audiology; Student Treatment; Program 21,267,409 Direction 8,139,729 Curriculum coordinators; Training Services 1,899,736 School Board; Executive Administration; and Office of the Superintendent 26,922,623 School Office; Principals; Assistant Principals; Office Managers; School Support Services; and general administration of a school. 44,858,755 Financial Services; Utilities; Maintenance; Custodial; Student Transportation; Internal Services. 14,762,722 Public Information Services; Personnel Services (Human Resources); Technology Services; Staff Development and Training. The early retirement benefit is available to qualified licensed, administrative and confidential employees. This benefit is scheduled for 2,520,751 elimination on June 30, 2017.

Facilities Acquisition and Construction/Other Uses/Contingency


4000-Facilities Acqst. & Constrc. 5100-Debt Services 5200 Transfer of Funds 6000-Contingency $ $ $ $ 460,411 $ 1,045,647 $ 320,000 $ 11,828,509 $ 443,487 Activities dealing with buying land, buildings and constructing facilities 767,148 Lease/Purchase agreements, paying the debt of the District. Accounts for the transfer of General Fund money to restricted or internal service accounts for such services as insurance, asset replacement 320,000 and part of Food Services. The Operating Contingency are funds set aside for unforeseen events and circumstances that may happen during a school year, such as a 10,559,278 broken heating system at a school needing to be replaced.

59

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Summary of General Fund Requirements


Account Code and Description 1000 1110 1120 1130 1200 1400 INSTRUCTION Elementary Programs Middle School Programs High School Programs Special Programs Summer School Programs TOTAL INSTRUCTION SUPPORTING SERVICES Student Services Instructional Staff Development General Administration School Administration Business Services Central Services Supplemental Retirement TOTAL SUPPORTING SERVICES FACILITIES ACQUISITION AND CONSTRUCTION Facilities Direction Building Acquisition, Construction and Improvement TOTAL FACILITIES ACQUISITION AND CONSTRUCTION OTHER USES Debt Service Transfer of Funds TOTAL OTHER USES CONTINGENCY Operating Contingency TOTAL CONTINGENCY TOTAL GENERAL FUND REQUIREMENTS $ 2011-12 Budget 68,947,537 31,475,274 41,410,933 67,504,095 209,337,839 $ Proposed Budget Next Year 2012-13 Approved $ $ Adopted -

$ $

70,273,478 31,536,341 41,397,340 67,729,396 25,541 210,962,096

2000 2100 2200 2300 2400 2500 2600 2700

20,832,650 7,937,188 1,903,235 26,642,424 44,406,121 13,505,398 2,750,705 117,977,721

21,267,409 8,139,729 1,899,736 26,922,623 44,858,755 14,762,722 2,520,751 120,371,725

4000 4110 4150

$ $ $ $ $ $ $

221,922 238,489 460,411 1,045,647 320,000 1,365,647 11,828,509 11,828,509 340,970,127

$ $ $ $ $ $ $

208,597 234,890 443,487 767,148 320,000 1,087,148 10,559,278 10,559,278 343,423,734

$ $ $ $ $ $ $

$ $ $ $ $ $ $

5000 5100 5200 6000 6000

60

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

Account Code and Description 1000 - INSTRUCTION

FTE

FTE

Adopted

Activities dealing directly with the teaching of students, or the interaction between teachers and students. Teaching may be provided for students in a school classroom, in another location such as home, hospital, or in other learning situations such as those involving co-curricular activities. It may also be provided through some other approved medium such as television, radio, telephone, or correspondence. The direct costs associated with providing the instructional programs are included here. 1111 - Elementary Programs (except co-curricular) Salaries and Wages 111 Regular Licensed 112 Regular Classified 121 Licensed Substitutes 122 Classified Substitutes 123 Temporary Licensed 124 Temporary Classified 130 Licensed Differentials 130 Licensed Additional Earnings 130 Classified Differentials 130 Classified Additional Earnings Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs Purchased Services 310 Professional Services 320 Property Services 330 Student Transportation 340 Travel and Related Expenses 350 Communications 390 Other Purchased Services Total Purchased Services $ 41,269,045 3,287,444 1,404,531 193,889 6,032 800,572 54,034 3,667 15,604 47,034,818 6,691,401 3,477,320 624,349 10,446,008 21,239,078 91,580 434 5,972 10,086 488,623 220 596,915 $ 41,064,182 3,205,693 1,203,420 146,488 504 826,637 56,174 26,868 461 46,530,427 6,702,142 3,453,833 623,096 11,335,409 22,114,480 27,120 59 4,089 12,552 420,251 2,693 466,764 729.31 106.46 $ 38,122,846 2,566,914 1,070,594 78,770 1,206 729 154,401 177,307 13,637 42,186,404 9,340,634 3,227,236 1,312,449 10,785,378 24,665,697 7,624 14,360 608,660 2,525 633,169 729.31 109.43 $ 40,151,158 2,745,084 1,111,408 80,345 1,253 737 160,422 179,373 13,854 44,443,634 9,861,475 2,734,648 357,893 10,958,776 23,912,792 7,315 14,503 587,047 2,422 611,287 $ $ $ $ $ $ -

$ $

$ $

835.77

$ $

838.74

$ $

$ $

$ $

$ $

$ $

61

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

Account Code and Description Supplies and Materials 410 Consumable Supplies 420 Text Materials 430 Library Books 440 Periodicals 460 Non-Consumable Supplies 470 Software 480 Computer Hardware Total Supplies and Materials Other 640 Dues and Fees Total Other TOTAL Elementary Instruction

FTE

FTE

Adopted

950,184 125,436 66 187,260 16,801 33,271 1,313,018 461 461 70,184,290 70,184,290

736,217 86,209 163 682 67,353 37,986 9,638 938,248 370 370 70,050,289 70,050,289 835.77 835.77 -

1,036,579 266,274 186 100,234 6,284 49,578 1,459,135 3,132 3,132 68,947,537 68,947,537 838.74 838.74 -

942,251 218,292 169 91,112 5,712 45,066 1,302,602 3,163 3,163 70,273,478 70,273,478 $ $ $ $ $ $ $ $ -

$ $ $ $ $

$ $ $ $ $

$ $ $ $ $

$ $ $ $ $

TOTAL ELEMENTARY PROGRAMS

1121 - Middle School Programs (MS Co-curricular Activities is budgeted under 1122) Salaries and Wages 111 Regular Licensed 112 Regular Classified 121 Licensed Substitutes 122 Classified Substitutes 124 Temporary Classified 130 Licensed Differentials 130 Licensed Additional Earnings 130 Classified Additional Earnings Total Salaries and Wages $ 19,699,687 421,567 671,448 38,531 12,222 260,928 82,087 13,216 21,199,686 $ 19,588,274 477,448 607,646 26,945 18,265 279,818 68,905 9,488 21,076,789 335.15 15.88 $ 17,883,273 369,521 515,441 15,889 49,784 75,796 33,526 10,719 18,953,949 333.54 16.16 $ 18,530,443 409,201 534,597 16,207 50,282 78,752 33,861 10,826 19,664,169 $ $ -

351.03

349.70

62

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

Account Code and Description Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs Purchased Services 310 Professional Services 320 Property Services 330 Student Transportation 350 Communications 390 Other Purchased Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 420 Text Materials 440 Periodicals 460 Non-Consumable Supplies 470 Software 480 Computer Hardware Total Supplies and Materials Other 640 Dues and Fees 670 Taxes & Licenses Total Other TOTAL MIDDLE SCHOOL INSTRUCTION
(except co-curricular activities)

FTE

FTE

Adopted

3,042,909 1,574,703 276,533 4,566,177 9,460,322 23,834 48,560 1,309 278,289 351,992 510,547 129,272 52,858 13,612 13,503 719,792 25,746 563 26,309 31,758,101

3,058,995 1,574,717 276,339 4,943,305 9,853,356 16,682 50,947 47 248,539 316,215 397,211 54,589 17 26,865 16,847 3,951 499,480 32,793 281 33,074 31,778,914 351.03 -

4,189,004 1,449,976 592,664 4,386,214 10,617,858 10,221 70,055 327,522 11,535 419,333 692,620 64,789 118 64,820 20,384 68,033 910,764 32,272 32,272 30,934,176 349.70 -

4,346,383 1,211,567 160,794 4,369,190 10,087,934 9,807 52,944 302,990 11,067 376,808 629,591 58,893 107 58,921 18,529 61,842 827,883 32,594 32,594 30,989,388 $ $ $ $ $ $ $ $ $ $ -

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $ $ $

$ $ $ $

$ $ $ $

$ $ $ $

63

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

Account Code and Description 1122 - Middle School Co-Curricular Activities Salaries and Wages 121 Licensed Substitutes 124 Temporary Classified 130 Licensed Differentials 130 Classified Additional Earnings 130 Licensed Additional Earnings Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other Total Associated Payroll Costs Purchased Services 310 Professional Services 320 Property Services 330 Student Transportation 350 Communications Total Purchased Services Supplies and Materials 410 Consumable Supplies Total Supplies and Materials
TOTAL MIDDLE SCHOOL CO-CURRICULAR ACTIVITIES

FTE

FTE

Adopted

110 418,473 853 419,436 57,519 32,075 5,588 95,182 273,050 1,134 59,990 235 334,409 16,818 16,818 865,845 32,623,946

42 720 423,787 240 424,789 60,089 31,800 6,353 98,242 271,224 591 63,702 120 335,637 9,084 9,084 867,752 32,646,666 351.03 -

332,172 332,172 75,734 25,411 10,365 111,510 9,999 87,417 97,416 541,098 31,475,274 349.70 -

344,462 344,462 78,537 26,352 4,135 109,024 9,592 83,875 93,467 546,953 31,536,341 $ $ $ $ $ $ $ $ $ $ $ $ -

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $ $ $ $

$ $ $ $ $

$ $ $ $ $

$ $ $ $ $

TOTAL MIDDLE SCHOOL PROGRAMS

64

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

Account Code and Description

FTE

FTE

Adopted

1131 - High School Programs (HS Co-curricular Activities is budgeted under 1132) Salaries and Wages 111 Regular Licensed 112 Regular Classified 121 Licensed Substitutes 122 Classified Substitutes 123 Temporary Licensed 124 Temporary Classified 130 Licensed Differentials 130 Licensed Additional Earnings 130 Classified Additional Earnings Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs Purchased Services 310 Professional Services 320 Property Services 330 Student Transportation 340 Travel and Related Expenses 350 Communications Total Purchased Services Supplies and Materials 410 Consumable Supplies 420 Text Materials 460 Non-Consumable Supplies 470 Software 480 Computer Hardware Total Supplies and Materials $ 23,923,438 658,064 679,815 30,488 24,798 453,068 66,407 11,047 25,847,125 3,838,865 1,971,969 336,763 5,607,520 11,755,117 141,093 48,296 2,412 2,262 296,271 490,334 571,517 310,830 128,375 59,368 69,782 1,139,872 $ 24,670,910 707,702 664,146 16,578 23,247 485,717 48,156 17,463 26,633,919 3,883,622 1,993,753 343,190 6,051,607 12,272,172 120,179 31,323 21,038 24,728 295,577 492,845 438,089 277,732 59,222 30,870 24,788 830,701 398.81 11.46 $ 22,086,283 352,820 589,966 9,298 2,793 56,049 273,295 61,084 6,280 23,437,868 5,193,785 1,792,997 732,691 5,271,672 12,991,145 80,033 50,867 10,651 4,061 356,400 502,012 864,875 206,259 101,817 34,116 64,928 1,271,995 395.45 15.82 $ 22,809,961 392,860 612,158 9,484 2,902 56,610 290,283 61,841 6,342 24,242,441 5,371,975 1,493,340 197,634 5,258,055 12,321,004 80,427 48,808 10,219 3,896 341,962 485,312 786,168 187,489 92,551 31,009 59,019 1,156,236 $ $ $ $ $ $ $ $ -

$ $

$ $

410.27

$ $

411.27

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

65

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

Account Code and Description Other 640 Dues and Fees 670 Taxes & Licenses Total Other TOTAL HIGH SCHOOL INSTRUCTION
(except co-curricular activities)

FTE

FTE

Adopted

$ $ $

25,796 2,839 28,635 39,261,083

$ $ $

33,386 33,386 40,263,023 410.27

$ $ $

29,658 29,658 38,232,678 411.27

$ $ $

29,955 29,955 38,234,948 $ $ $ $ -

1132 - High School Co-Curricular Activities Salaries and Wages 113 Supervisory Licensed 121 Licensed Substitutes 122 Classified Substitutes 124 Temporary Classified 130 Licensed Differentials 130 Classified Additional Earnings 130 Licensed Additional Earnings Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs Purchased Services 310 Professional Services 320 Property Services 330 Student Transportation 340 Travel and Related Expenses 350 Communications 390 Other Purchased Services Total Purchased Services $ 509,562 33,206 2,306 442 1,201,787 3,171 4,457 1,754,931 206,216 132,290 23,093 71,077 432,676 274,748 12,302 258,311 13,420 11,246 45,882 615,909 $ 546,366 16,830 963 2,644 1,284,150 5,810 463 1,857,226 228,928 138,331 24,979 76,443 468,681 280,161 29,880 179,055 13,169 9,221 46,182 557,668 6.00 $ 544,190 25,892 254 1,423,792 18,945 21,825 2,034,898 457,996 155,670 63,488 76,536 753,690 213,227 24,049 118,968 2,404 3,431 11,484 373,563 6.00 $ 546,619 26,901 259 1,479,317 19,324 22,676 2,095,096 471,492 128,846 16,762 76,536 693,636 216,150 125,666 2,307 3,294 11,019 358,436 $ $ $ $ $ $ -

$ $

$ $

6.00

$ $

6.00

$ $

$ $

$ $

$ $

$ $

66

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

Account Code and Description Supplies and Materials 410 Consumable Supplies 420 Text Materials 460 Non-Consumable Supplies 470 Computer Software 480 Computer Hardware Total Supplies and Materials Capital Outlay 540 Depreciable Equipment Total Capital Outlay Other 640 Dues and Fees Total Other TOTAL HIGH SCHOOL CO-CURRICULAR ACTIVITIES

FTE

FTE

Adopted

54,312 524 940 55,776 1,293 1,293 13,739 13,739 2,874,324 42,135,407

78,174 1,605 1,457 81,236 13,120 13,120 2,977,931 43,240,954 6.00 416.27 -

10,315 10,315 5,789 5,789 3,178,255 41,410,933 6.00 417.27 -

9,377 9,377 5,847 5,847 3,162,392 41,397,340 $ $ $ $ $ $ $ $ $ $ -

$ $ $ $ $ $ $

$ $ $ $ $ $ $

$ $ $ $ $ $ $

$ $ $ $ $ $ $

TOTAL HIGH SCHOOL PROGRAMS


1200 - SPECIAL PROGRAMS 1210 - Talented and Gifted Salaries and Wages 111 Regular Licensed 112 Regular Classified 113 Supervisory Licensed 121 Licensed Substitutes 123 Temporary Licensed 124 Temporary Classified 130 Licensed Differentials 130 Licensed Additional Earnings 130 Classified Additional Earnings Total Salaries and Wages

164,742 26,545 1,820 504 74,920 82,217 1,034 351,782

156,356 26,927 1,411 159 39,832 75,006 43,112 458 343,261

2.00 1.00

112,893 28,149 4,342 84,072 73,432 28,695 331,583

2.00 1.00

117,282 31,205 4,511 87,351 76,296 29,814 346,459 $ $ -

3.00

3.00

67

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

Account Code and Description Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs Purchased Services 310 Professional Services 320 Property Services 340 Travel and Related Expenses 350 Communications Total Purchased Services Supplies and Materials 410 Consumable Supplies 420 Text Materials 470 Software Total Supplies and Materials Other 640 Dues and Fees Total Other TOTAL TALENTED and GIFTED PROGRAM 1220 - Restrictive Programs Salaries and Wages 111 Regular Licensed 111 Tutors 112 Regular Classified 121 Licensed Substitutes 122 Classified Substitutes $

FTE

FTE

Adopted

40,847 26,435 4,324 39,019 110,625 12,775 2,790 2,519 16,258 34,342 20,743 11,373 32,116 2,176 2,176 531,041

43,636 25,756 4,253 40,407 114,052 4,053 1,800 2,147 15,075 23,075 7,731 6,380 14,111 2,545 2,545 497,044 3.00 -

55,442 25,364 10,346 38,268 129,420 36,983 1,782 15,075 53,840 35,880 440 452 36,772 546 546 552,161 3.00 -

58,048 21,308 2,772 38,268 120,396 35,485 1,800 14,465 51,750 32,615 400 411 33,426 551 551 552,582 $ $ $ $ $ $ $ $ $ $ -

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $ $ $

$ $ $ $

$ $ $ $

$ $ $ $

4,541,388 9,197,554 169,578 367,606

4,716,703 9,727 9,698,467 151,618 346,084

91.25 211.90

4,753,830 3,777 10,275,004 143,652 173,951

93.25 212.82

5,048,401 3,924 10,724,948 146,523 177,429

68

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 380 275,848 54,677 46,120 $ $ 14,653,151 2,068,814 1,073,958 206,470 5,242,552 8,591,794 115,484 454 32,067 20,484 5,734 8,932 183,155 97,266 1,090 89 7,794 74 3,014 109,327 124 1,320 1,444 23,538,871 $ $ 2,894 314,718 66,225 14,844 15,321,280 2,172,711 1,126,637 230,957 5,593,670 9,123,975 107,462 1,673 32,890 23,509 3,125 168,659 65,513 1,274 345 2,596 458 561 70,747 970 970 24,685,631 303.15 303.15 $ $ 2011-12 Budget 2,408 296,902 59,015 63,983 15,772,522 3,503,703 1,206,656 488,698 6,213,636 11,412,693 138,696 711 49,451 25,741 47,863 3,982 266,444 154,257 678 154,935 27,606,594 306.07 306.07 $ $ Budget Next Year 2012-13 Proposed Approved 2,456 303,690 61,318 65,297 16,533,986 3,695,329 1,016,837 132,275 6,605,788 11,450,229 139,452 682 49,946 24,696 45,925 3,821 264,522 140,220 616 140,836 28,389,573 $ $ $ $ $ $ $ $ $ $ $ $ -

Account Code and Description 124 130 130 130 Temporary Classified Licensed Differentials Licensed Additional Earnings Classified Additional Earnings Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs Purchased Services 310 Professional Services 320 Property Services 340 Travel and Related Expenses 350 Communications 370 Tuition and Fees 390 Other Purchased Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 420 Text Materials 440 Subscriptions 460 Non-Consumable Supplies 470 Software 480 Computer Hardware Total Supplies and Materials Other 640 Dues and Fees 670 Taxes & Licenses Total Other TOTAL RESTRICTIVE PROGRAMS

FTE

FTE

Adopted

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $ $ $

$ $ $ $

$ $ $ $

$ $ $ $

69

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

Account Code and Description 1250 - Less Restrictive Programs Salaries and Wages 111 Regular Licensed 112 Regular Classified 121 Licensed Substitutes 122 Classified Substitutes 130 Licensed Differentials 130 Licensed Additional Earnings 130 Classified Additional Earnings Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs Purchased Services 310 Professional Services 320 Property Services 330 Student Transportation 340 Travel and Related Expenses 350 Communications 390 Other Purchased Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 420 Text Materials 440 Subscriptions 460 Non-Consumable Supplies 470 Software 480 Computer Hardware Total Supplies and Materials LESS RESTRICTIVE PROGRAMS $

FTE

FTE

Adopted

6,073,465 3,425,140 207,959 103,694 343,338 23,813 4,124 10,181,533 1,448,938 746,272 140,744 2,813,387 5,149,341 57,677 1,298 1,803 16,779 72,306 64 149,927 88,021 10,979 76 2,293 190 2,160 103,719 15,584,520

6,217,850 3,486,299 158,881 103,616 352,971 24,148 2,945 10,346,710 1,469,998 757,873 145,917 2,945,860 5,319,648 62,158 1,717 11,485 59,023 101 134,484 65,433 2,201 1,796 69,430 15,870,272

115.61 122.56

6,464,020 3,387,654 208,098 92,402 370,409 16,915 7,584 10,547,082 2,336,219 806,851 329,068 3,073,430 6,545,568 65,316 3,950 11,069 120,053 1,498 201,886 1,147,581 198 1,518 1,149,297 18,443,833

115.11 122.56

6,587,744 3,484,372 212,307 94,250 386,013 17,575 7,736 10,789,997 2,390,224 663,585 86,320 3,193,175 6,333,304 471,357 3,790 11,180 115,190 1,437 602,954 136,629 180 1,380 138,189 17,864,444 $ $ $ $ $ $ $ $ $ $ -

$ $

$ $

238.17

$ $

237.67

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

238.17

$ $

237.67

$ $

70

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

Account Code and Description

FTE

FTE

Adopted

1260 - Early Intervention Purchased Services 310 Professional Services 340 Travel and Related Expenses 350 Communications Total Purchased Services Supplies and Materials 410 Consumable Supplies Total Supplies and Materials TOTAL EARLY INTERVENTION 1280 - Alternative Education Salaries and Wages 111 Regular Licensed 112 Regular Classified 121 Licensed Substitutes 122 Classified Substitutes 123 Temporary Licensed 124 Temporary Classified 130 Licensed Differentials 130 Licensed Additional Earnings 130 Classified Additional Earnings Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs $ 2,566,077 719,938 85,078 19,177 7,823 36,267 31,443 7,649 3,473,452 488,533 257,103 43,655 853,116 1,642,407 $ 2,388,694 697,211 73,469 20,365 100 30,930 35,427 17,432 3,263,628 473,250 241,946 41,085 864,019 1,620,300 42.09 23.57 $ 2,343,640 662,887 60,131 15,840 3,122 24,763 61,497 18,445 3,190,325 709,364 244,060 97,943 839,345 1,890,712 39.09 23.57 $ 2,315,154 669,526 61,540 16,156 3,153 25,729 62,111 18,630 3,171,999 704,782 196,336 25,663 836,794 1,763,575 $ $ $ $ $ 5,653 155 5,808 15,666 15,666 21,474 $ 5,596 27 5,623 13,936 13,936 19,559 $ 66,639 4,231 488 71,358 8,580 8,580 79,938 $ 63,940 4,273 468 68,681 7,799 7,799 76,480 $ $ $ $ $ $ -

$ $ $ $

$ $ $ $

$ $ $ $

$ $ $ $

$ $

$ $

65.66

$ $

62.66

$ $

71

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

Account Code and Description Purchased Services 310 Professional Services 320 Other Property Services 330 Student Transportation 340 Travel and Related Expenses 350 Communications 360 Charter School Payments 371 Tuition and Fees Total Purchased Services Supplies and Materials 410 Consumable Supplies 420 Text Materials 430 Library Books 440 Subscriptions 460 Non-Consumable Supplies 470 Software 480 Computer Hardware Total Supplies and Materials Other 640 Dues and Fees 670 Taxes and Licenses Total Other TOTAL ALTERNATIVE EDUCATION 1291 - English Second Language Program Salaries and Wages 111 Regular Licensed 112 Regular Classified 121 Licensed Substitutes 122 Classified Substitutes $

FTE

FTE

Adopted

192,109 $ 5,060 (120) 854 33,955 3,177,684 608,249 4,017,791 40,001 70,393 226 268 33,673 3,154 6,067 153,782 17 10,195 10,212 9,297,644 $ $

270,141 10,025 1,555 28,350 2,995,825 760,067 4,065,963 28,145 58,059 335 12,542 2,309 8,610 110,000 2,296 11,266 13,562 9,073,453 65.66

204,219 4,893 1,263 36,032 3,725,611 673,339 4,645,357 62,146 87,991 4,636 1,854 6,954 163,581 2,020 9,993 12,013 9,901,988 62.66

198,565 4,695 1,276 34,573 3,735,863 646,068 4,621,040 56,492 79,984 4,214 1,686 6,322 148,698 2,040 10,093 12,133 9,717,445 $ $ $ $ $ $ $ $ -

$ $

$ $

$ $

$ $ $ $

$ $ $ $

$ $ $ $

$ $ $ $

2,005,183 3,225,990 51,387 134,287

1,815,612 3,304,137 47,553 143,849

34.70 121.30

1,870,151 3,268,705 48,731 96,086

34.45 121.30

1,908,301 3,452,862 49,822 98,008

72

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 31,067 9,885 8,969 $ $ 5,466,768 780,998 400,220 80,923 1,931,077 3,193,218 3,300 450 2,333 8,459 950 15,492 26,315 59,987 438 2,838 28,908 118,486 8,793,964 $ $ 50,683 9,200 2,822 5,373,856 775,432 390,631 79,627 2,038,349 3,284,039 8,715 (341) 7,948 16,322 11,699 31,219 779 78 1,423 45,198 8,719,415 156.00 156.00 $ $ 2011-12 Budget 417,249 10,214 1,696 5,712,832 1,269,505 437,032 178,238 2,182,679 4,067,454 8,956 8,956 122,094 24,425 1,930 148,449 9,937,691 155.75 155.75 $ $ Budget Next Year 2012-13 Proposed Approved 433,521 10,612 1,774 5,954,900 1,324,012 366,225 47,625 2,253,497 3,991,359 6,175 17,916 2,500 26,591 110,545 7,380 83 118,008 10,090,858 $ $ $ $ $ $ $ $ $ $ -

Account Code and Description 130 Licensed Differentials 130 Licensed Additional Earnings 130 Classified Additional Earnings Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs Purchased Services 310 Professional Services 330 Student Transportation 340 Travel and Related Expenses 350 Communications 390 Other Purchased Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 420 Text Materials 460 Non-Consumable Supplies 470 Software 480 Computer Hardware Total Supplies and Materials TOTAL ENGLISH SECOND LANGUAGE PROGRAM 1292 - Teen Parent Programs Salaries and Wages 111 Regular Licensed 112 Regular Classified 121 Licensed Substitutes $

FTE

FTE

Adopted

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

205,480 5,510

245,837 4,518

5.00 2.00

256,198 51,868 10,831

5.00 2.00

269,778 57,861 11,048

73

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 211 $ $ 211,201 31,284 15,687 2,681 37,074 86,726 256,065 637 256,702 1,350 175 1,525 556,154 $ $ 6,802 843 171 258,171 35,632 19,513 3,249 51,531 109,925 260,874 149 2,056 263,079 6,819 451 19,793 27,063 658,238 7.00 7.00 $ $ 2011-12 Budget 140,117 7,455 466,469 71,939 35,685 14,516 89,292 211,432 2,381 $ $ 2,381 2,256 464 2,720 683,002 7.00 $ $ 7.00 $ $ Budget Next Year 2012-13 Proposed Approved 140,117 5,657 2,030 486,491 108,401 29,949 3,899 89,292 231,541 2,285 2,285 2,051 422 2,473 722,790 $ $ $ $ $ $ $ $ $ $ -

Account Code and Description 124 130 130 130 Temporary Classified Licensed Differentials Licensed Additional Earnings Classified Additional Earnings Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs Purchased Services 310 Professional Services 320 Other Property Services 350 Communications Total Purchased Services Supplies and Materials 410 Consumable Supplies 420 Text Materials 460 Non-Consumable Supplies 470 Software Total Supplies and Materials TOTAL TEEN PARENT PROGRAM 1294 - Youth Corrections Education Salaries and Wages 112 Regular Classified 122 Classified Substitutes Total Salaries and Wages $ $

FTE

FTE

Adopted

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

36,174 974 37,148

$ $

36,330 1,043 37,373

2.00 2.00

$ $

67,981 1,344 69,325

2.00 2.00

$ $

79,122 1,371 80,493 $ $ -

74

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

Account Code and Description Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs Purchased Services 310 Instructional Professional Services 340 Travel and Related Expenses 350 Communications Total Purchased Services Supplies and Materials 410 Consumable Supplies 420 Text Materials Total Supplies and Materials

FTE

FTE

Adopted

5,453 2,687 450 11,961 20,551 200 200 138 138 58,037

5,497 2,756 460 12,651 21,364 28 28 58,765 2.00 -

15,500 5,303 2,163 25,512 48,478 480 196 676 464 464 118,943 2.00 -

18,040 4,950 644 25,512 49,146 461 188 649 422 422 130,710 $ $ $ $ $ $ $ $ -

$ $

$ $

$ $

$ $

$ $ $

$ $ $ $

$ $ $ $

$ $ $ $

TOTAL YOUTH CORRECTIONS EDUCATION $ 1299 - Other Programs Salaries and Wages 111 Regular Licensed 112 Regular Classified 121 Licensed Substitutes 122 Classified Substitutes 123 Temporary Licensed 130 Licensed Differentials 130 Licensed Additional Earnings 130 Classified Additional Earnings Total Salaries and Wages $

24,718 42,600 23 19,525 1,760 1,031 371 90,028

25,156 43,581 1,542 52 19,063 1,777 356 307 91,834

0.50 1.38

25,677 43,895 927 14,072 2,489 2,245 89,305

0.50 1.38

28,028 45,088 970 14,213 2,586 2,318 93,203 $ $ -

1.88

1.88

75

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

Account Code and Description Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs Purchased Services 320 Property Services 340 Travel and Related Expenses 350 Communications 380 Non-Instructional Professional Services 390 Other Purchased Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 460 Non-Consumable Supplies 470 Software 480 Computer Hardware Total Supplies and Materials TOTAL OTHER PROGRAMS

FTE

FTE

Adopted

10,483 6,815 1,101 26,306 44,705 100 1,516 24,197 251 26,064 10,190 213 999 11,402 172,199 58,553,904

10,603 6,905 1,119 27,905 46,532 2,132 19,287 250 336 22,005 4,010 4,010 164,381 59,746,758 1.88 776.86 -

16,803 6,831 2,501 28,063 54,198 1,956 21,167 23,123 12,451 492 59 317 13,319 179,945 67,504,095 1.88 776.03 -

17,789 5,957 806 31,890 56,442 1,976 20,404 22,380 11,385 447 54 603 12,489 184,514 67,729,396 $ $ $ $ $ $ $ $ $ $ -

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $ $

$ $ $

$ $ $

$ $ $

TOTAL SPECIAL PROGRAMS


1400 - SUMMER SCHOOL PROGRAMS 1400 - Regular Summer School Salaries and Wages 124 Temporary Classified 130 Licensed Additional Earnings 130 Classified Additional Earnings Total Salaries and Wages

257 35,222 4,683 40,162

34,095 3,505 37,600

$ $ -

76

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

Account Code and Description Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other Total Associated Payroll Costs Purchased Services 310 Professional Services 320 Other Property Services 330 Student Transportation 350 Communications Total Purchased Services Supplies and Materials 410 Consumable Supplies Total Supplies and Materials TOTAL REGULAR SUMMER SCHOOL

FTE

FTE

Adopted

5,898 3,058 524 9,480 288 1,676 96 2,060 2,513 2,513 54,215 54,215

5,627 2,827 369 8,823 600 75 1,915 2,590 3,259 3,259 52,272 52,272 -

25,541 25,541 25,541 25,541 $ $ $ $ $ $ $ $ $ $ -

$ $

$ $

$ $

$ $

$ $ $ $

$ $ $ $ $

$ $ $ $ $

$ $ $ $ $

TOTAL SUMMER SCHOOL PROGRAMS $ TOTAL INSTRUCTION

$ 203,551,762

$ 205,736,939

2,379.93

$ 209,337,839

2,381.74

$ 210,962,096

77

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 2011-12 FTE Budget Budget Next Year 2012-13 Proposed Approved

Account Code and Description

FTE

Adopted

2000 - SUPPORTING SERVICES Supporting services provide administrative, technical, personal (such as guidance and health), and logistical support to facilitate and enhance instruction. 2100 - Student Services Activities which are designed to assess and improve the well-being of students and/or supplement the teaching process. This includes social work services, student safety, guidance and counseling, health services, psychological services, speech, pathology and audiology, and general program direction. 2113 - Social Work Services Salaries and Wages 111 Regular Licensed 112 Regular Classified 124 Temporary Classified 130 Licensed Differentials 130 Licensed Additional Earnings 130 Classified Additional Earnings Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs Purchased Services 340 Travel and Related Expenses 350 Communications 380 Non-Instructional Professional Services Total Purchased Services $ 583,343 794,395 3,710 5,083 30,170 1,416,701 208,945 105,073 17,586 391,861 723,465 19,419 6,692 5,940 32,051 $ 783,241 740,081 1,731 4,859 8,824 1,538,736 226,654 113,844 19,145 431,119 790,762 17,015 5,124 3,500 25,639 12.00 15.63 $ 786,364 548,692 4,149 1,339,205 305,340 102,449 41,781 369,924 819,494 6,960 2,423 39,795 49,178 12.25 15.88 $ 729,728 592,609 1,322,337 301,493 81,325 10,579 387,527 780,924 7,029 2,324 40,108 49,461 $ $ $ $ $ $ -

$ $

$ $

27.63

$ $

28.13

$ $

$ $

$ $

$ $

$ $

78

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 $ 3,253 300 386 121 4,060 2,176,277 $ 2,439 60 2,499 2,357,636 27.63 2011-12 FTE Budget $ 11,487 11,487 2,219,364 28.13 Budget Next Year 2012-13 Proposed Approved $ 10,440 10,440 2,163,162 $ $ $ $ -

Account Code and Description Supplies and Materials 410 Consumable Supplies 460 Non-Consumable Supplies 470 Software 480 Computer Hardware Total Supplies and Materials TOTAL SOCIAL WORK SERVICES 2115 - Student Safety Salaries and Wages 112 Regular Classified 122 Classified Substitutes 130 Classified Additional Earnings Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs Purchased Services 380 Professional Services Total Purchased Services Supplies and Materials 410 Consumable Supplies Total Supplies and Materials TOTAL STUDENT SAFETY $

FTE

Adopted

$ $

$ $

$ $

$ $

1,039,638 3,783 1,384 1,044,805 114,860 76,641 50,936 359,950 602,387 923,943 923,943 1,942 1,942 2,573,077

1,066,573 777 3,098 1,070,448 122,881 78,196 55,437 346,611 603,125 941,751 941,751 1,225 1,225 2,616,549

47.50

1,148,850 4,000 4,048 1,156,898 181,250 88,120 74,924 432,110 776,404 717,065 717,065 2,353 2,353 2,652,720

50.00

1,160,434 4,080 4,208 1,168,722 182,682 71,876 49,131 422,538 726,227 773,396 773,396 2,139 2,139 2,670,484 $ $ $ $ $ $ $ $ $ $ -

$ $

$ $

47.50

$ $

50.00

$ $

$ $ $ $ $ $

$ $ $ $ $ $

$ $

$ $

$ $

$ $

47.50

$ $

50.00

$ $

79

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 2011-12 FTE Budget Budget Next Year 2012-13 Proposed Approved

Account Code and Description 2120 - Guidance Services Salaries and Wages 111 Regular Licensed 112 Regular Classified 121 Licensed Substitutes 122 Classified Substitutes 112 Classified Differentials/Add'l Earnings 130 Licensed Differentials/Add'l Earnings Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs Purchased Services 320 Property Services 340 Travel and Related Expenses 350 Communications 380 Non-Instructional Professional Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 460 Non-Consumable Supplies 480 Computer Hardware Total Supplies and Materials Other 640 Dues and Fees Total Other TOTAL GUIDANCE SERVICES $

FTE

Adopted

5,621,897 55,963 1,175 1,910 1,082 64,122 5,746,149 826,720 424,659 72,222 1,119,984 2,443,585 50 3,699 5,107 8,856 4,547 887 5,434 68 68 8,204,092

5,240,746 60,492 399 1,747 1,350 79,803 5,384,537 777,428 400,570 68,212 1,153,759 2,399,969 2,061 2,938 4,999 1,931 85 2,016 7,791,521

78.10 2.00

4,412,058 59,417 1,663 57,516 4,530,654 1,032,610 346,595 141,355 1,008,999 2,529,559 2,743 4,947 519 8,209 4,452 4,452 7,072,874

76.75 2.00

4,559,671 72,942 1,696 46,143 4,680,452 1,066,757 287,847 37,446 1,004,535 2,396,585 2,770 4,746 498 8,014 4,047 4,047 7,089,098 $ $ $ $ $ $ $ $ $ $ $ $ -

$ $

$ $

80.10

$ $

78.75

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $ $ $

$ $ $ $

$ $

$ $

80.10

$ $

78.75

$ $

80

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 2011-12 FTE Budget Budget Next Year 2012-13 Proposed Approved

Account Code and Description 2130 - Health Services Salaries and Wages 111 Regular Licensed 112 Regular Classified 122 Classified Substitutes 123 Temporary Licensed 130 Licensed Differentials/Add'l Earnings 130 Licensed Additional Earnings 130 Classified Additional Earnings Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs Purchased Services 340 Travel and Related Expenses 350 Communications 380 Non-Instructional Professional Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 440 Periodicals Total Supplies and Materials Other 640 Dues and Fees Total Other TOTAL HEALTH SERVICES $

FTE

Adopted

751,032 400,317 620 12,724 23,964 219 1,188,876 167,408 85,364 19,965 301,957 574,694 11,015 3,434 219,021 233,470 1,563 241 1,804 538 538 1,999,382

736,013 419,013 186 85,395 1,189 1,241,796 171,820 89,937 19,865 321,871 603,493 10,131 4,125 58,766 73,022 291 197 488 538 538 1,919,337

12.60 8.75

764,094 157,274 54,246 975,614 222,441 74,636 30,438 278,719 606,234 9,805 7,778 137,372 154,955 8,540 266 8,806 630 630 1,746,239

12.60 8.75

738,496 211,572 49,630 3,918 1,003,616 228,826 61,723 8,028 278,776 577,353 9,903 7,463 138,746 156,112 7,762 242 8,004 636 636 1,745,721 $ $ $ $ $ $ $ $ $ $ $ $ -

$ $

$ $

21.35

$ $

21.35

$ $

$ $

$ $

$ $

$ $

$ $ $ $ $ $

$ $ $ $ $ $

$ $

$ $

$ $

$ $

21.35

$ $

21.35

$ $

81

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 2011-12 FTE Budget Budget Next Year 2012-13 Proposed Approved

Account Code and Description 2140 - Psychological Services Salaries and Wages 111 Regular Licensed 130 Licensed Differentials 130 Licensed Additional Earnings Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs Purchased Services 320 Property Services 340 Travel and Related Expenses 350 Communications 380 Non-Instructional Professional Services 390 Other Purchased Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 440 Periodicals 460 Non-Consumable Supplies 470 Software Total Supplies and Materials TOTAL PSYCHOLOGICAL SERVICES 2150 - Speech Pathology and Audiology Services Salaries and Wages 111 Regular Licensed 112 Regular Classified 121 Licensed Substitutes 124 Temporary Classified $ $

FTE

Adopted

485,183 143,350 75 628,608 89,956 46,800 7,828 99,165 243,749

585,276 3,462 20,159 608,897 88,446 45,426 7,680 100,852 242,404

9.40

578,601 175,997 1,364 755,962 172,405 57,845 23,595 122,458 376,303

9.40

600,120 188,617 1,417 790,154 180,156 48,595 6,321 122,485 357,557 $ $ $ $ -

$ $

$ $

9.40

$ $

9.40

$ $

7,426 894 38 204 8,562 8,047 36 557 8,640 889,559

6,751 2,944 9,695 6,119 6,119 867,115 9.40 -

5,708 1,171 6,879 8,832 320 70 9,222 1,148,366 9.40 -

5,765 1,124 6,889 8,028 291 64 8,383 1,162,983 $ $ $ $ $ $ -

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

1,998,312 27,264 8,301 -

1,912,483 29,161 6,138

40.05 1.00

2,362,661 29,165 -

42.05 1.44

2,597,632 44,536 -

82

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 97,459 104,479 2,755 3,196 19,857 $ $ 2,134,532 297,059 158,912 27,576 370,337 853,884 137 6,370 346 206,389 213,242 30,976 3,158 1,416 35,550 3,237,208 $ $ 2,074,873 279,943 155,196 26,544 375,220 836,903 6,719 339 347,034 354,092 25,111 3,241 1,180 29,532 23 23 3,295,423 41.05 2011-12 FTE Budget 126,985 10,709 41.05 $ $ 2,529,520 577,485 193,740 79,062 528,736 1,379,023 499 8,178 1,605 998 11,280 42,898 600 43,498 3,963,321 43.49 Budget Next Year 2012-13 Proposed Approved 139,097 11,127 $ $ 2,792,392 636,666 171,732 22,339 554,571 1,385,308 479 8,260 1,541 1,008 11,288 38,994 545 39,539 4,228,527 $ $ $ $ $ $ $ $ $ $ $ $

Account Code and Description 130 Licensed Differentials 130 Classified Additional Earnings 130 Licensed Additional Earnings Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs Purchased Services 320 Property Services 340 Travel and Related Expenses 350 Communications 380 Non-Instructional Professional Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 460 Non-Consumable Supplies 470 Software Total Supplies and Materials Other 640 Dues and Fees Total Other

FTE

Adopted

43.49

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $ $

$ $ $ $

$ $ $ $

$ $ $ $

TOTAL SPEECH, PATHOLOGY & AUDIOLOGY SERVICE $

2160 - Other Student Treatment Salaries and Wages 111 Regular Licensed 112 Regular Classified 123 Temporary Licensed $ 472,314 91,008 492 $ 473,184 93,284 8.53 2.63 $ 480,395 90,640 5,296 8.53 2.63 $ 513,404 92,564 5,503

83

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 23,725 31,269 1,276 36 247 $ $ 589,062 88,302 45,063 5,509 129,098 267,972 159 12,193 474 8 1,216 14,050 8,425 5,675 14,100 885,184 $ $ 597,773 89,874 43,495 7,814 134,609 275,792 86 12,880 2,058 352 15,376 9,411 2,590 23 12,024 900,965 11.16 2011-12 FTE Budget 27,162 586 929 11.16 $ $ 605,008 137,181 46,419 18,961 147,077 349,638 294 11,912 751 1,158 299 14,414 15,752 69 15,821 984,881 11.16 Budget Next Year 2012-13 Proposed Approved 27,919 613 965 $ $ 640,968 144,885 39,418 5,128 147,077 336,508 282 12,031 719 1,170 287 14,489 14,318 63 14,381 1,006,346 $ $ $ $ $ $ $ $ $ $

Account Code and Description 130 Licensed Differentials 130 Classified Additional Earnings 130 Licensed Additional Earnings Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs Purchased Services 320 Property Services 340 Travel and Related Expenses 350 Communications 380 Non-Instructional Professional Services 390 Other Purchased Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 460 Non-Consumable Supplies 470 Software Total Supplies and Materials TOTAL OTHER STUDENT TREATMENT 2190 - Program Direction (Student Services) Salaries and Wages 112 Regular Classified 113 Supervisory Licensed 121 Licensed Substitutes 122 Classified Substitutes $

FTE

Adopted

11.16

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

321,921 392,686 755 164

254,200 365,553 253 135

6.14 4.00

261,944 308,770 2,078 3,651

6.31 4.00

308,564 397,802 2,159 3,819

84

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 1,617 624 3,000 2,356 1,044 141 $ $ 721,187 104,112 53,447 8,791 134,497 300,847 196 9,774 13,183 9 530 23,692 13,783 2,936 19,988 5,613 17,868 60,188 35 35 1,105,949 $ $ 623,262 93,008 45,669 7,596 111,466 257,739 1,224 5,174 16,352 38 420 23,208 14,860 2,890 20,299 6,644 8,929 53,622 39 39 957,870 10.14 248.33 2011-12 FTE Budget 340 2,250 9,608 10.14 $ $ 588,641 133,453 44,859 20,847 121,291 320,450 1,798 27,094 22,673 364 499 52,428 38,544 2,961 10,455 1,690 29,453 83,103 263 263 1,044,885 10.31 252.59 Budget Next Year 2012-13 Proposed Approved 353 3,000 10,050 $ $ 725,747 164,107 44,632 5,807 133,938 348,484 1,725 26,722 21,756 368 479 51,050 35,036 2,692 9,503 1,537 26,773 75,541 266 266 1,201,088 $ $ $ $ $ $ $ $ $ $ $ $ $ $

Account Code and Description 130 Licensed Additional Earnings 130 Car Allowance 130 Classified Additional Earnings Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs Purchased Services 320 Property Services 340 Travel and Related Expenses 350 Communications 380 Non-Instructional Professional Services 390 Other Purchased Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 440 Periodicals 460 Non-Consumable Supplies 470 Software 480 Computer Hardware Total Supplies and Materials Other 640 Dues and Fees Total Other
TOTAL PROGRAM DIRECTION (STUDENT SERVICES)

FTE

Adopted

10.31

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $ $ $

$ $ $ $

$ $ $ $

$ $ $ $

TOTAL STUDENT SERVICES

$ 21,070,728

$ 20,706,416

$ 20,832,650

$ 21,267,409

85

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 2011-12 FTE Budget Budget Next Year 2012-13 Proposed Approved

Account Code and Description 2200 - Support Services - Instructional Staff

FTE

Adopted

Activities associated with assisting the instructional staff with the content and process of providing learning experiences for students. Such activities include Improvement of Instruction and Curriculum Development Services, Testing and Assessment, Educational Media Services (school libraries, audio-visual services, etc.), Instructional Staff Development, and General Program Direction. 2210 - Improvement of Instruction Salaries and Wages 111 Regular Licensed 112 Regular Classified 113 Supervisory Licensed 121 Licensed Substitutes 122 Classified Substitutes 123 Temporary Licensed 124 Temporary Classified 130 Licensed Differentials 130 Licensed Additional Earnings 130 Classified Additional Earnings 130 Car Allowance Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs Purchased Services 320 Property Services 340 Travel and Related Expenses 350 Communications 380 Non-Instructional Professional Services 390 Other Purchased Services Total Purchased Services $ 183,888 99,259 273,118 36,014 555 2,292 297 11,044 230,744 1,348 250 838,809 132,967 62,827 10,596 99,474 305,864 484 18,407 11,158 26,320 102 56,471 $ 180,032 142,410 317,655 52,368 453 128 5,548 12,880 259,103 1,821 972,398 135,843 72,863 12,420 125,308 346,434 760 56,186 41,736 6,245 104,927 4.00 $ 2.50 3.25 245,450 100,933 279,495 72,786 14,857 207,688 921,209 193,441 70,472 28,744 126,922 419,579 4,700 33,216 28,591 13,464 3,116 83,087 5.00 $ 2.50 3.25 319,088 102,243 286,079 75,625 19,237 215,789 1,018,061 214,877 62,611 8,146 139,678 425,312 4,510 32,668 27,433 12,918 2,990 80,519 $ $ $ $ $ $ -

$ $

$ $

9.75

$ $

10.75

$ $

$ $

$ $

$ $

$ $

86

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 $ 20,006 20,551 153 14,158 1,445 2,082 58,395 3,440 3,440 1,262,979 $ 25,691 5,209 253 3,392 248 723 35,516 1,287 1,287 1,460,562 9.75 2011-12 FTE Budget $ 72,195 2,219 524 28,968 8,208 2,715 114,829 3,602 3,602 1,542,306 10.75 Budget Next Year 2012-13 Proposed Approved $ 65,625 2,017 476 26,332 7,461 2,468 104,379 3,638 3,638 1,631,909 $ $ $ $ $ $ -

Account Code and Description Supplies and Materials 410 Consumable Supplies 420 Text Materials 440 Periodicals 460 Non-Consumable Supplies 470 Software 480 Computer Hardware Total Supplies and Materials Other 640 Dues and Fees Total Other TOTAL IMPROVEMENT OF INSTRUCTION 2220 - Educational Media Salaries and Wages 111 Regular Licensed 112 Regular Classified 121 Licensed Substitutes 122 Classified Substitutes 124 Temporary Classified 130 Licensed Differentials 130 Classified Additional Earnings 130 Licensed Additional Earnings Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs $

FTE

Adopted

$ $ $ $

$ $ $ $

$ $ $ $

$ $ $ $

3,069,780 1,014,345 78,728 35,419 4,790 76,222 322 11,135 4,290,741 609,279 315,881 56,826 1,114,836 2,096,822

2,995,233 1,058,185 109,629 31,270 5,431 80,393 246 13,616 4,294,003 617,993 316,442 57,333 1,348,908 2,340,676

7.00 60.72

434,458 1,483,797 12,385 35,838 30,964 3,413 13,257 2,014,112 448,221 154,077 76,106 822,379 1,500,783

7.00 61.22

489,627 1,574,661 12,868 36,555 8,448 32,172 3,570 13,774 2,171,675 481,342 132,876 17,286 854,237 1,485,741 $ $ $ $ -

$ $

$ $

67.72

$ $

68.22

$ $

87

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 $ 441 1,694 115,521 117,656 55,576 164,355 13,683 15,127 17,475 7,584 273,800 69 69 6,779,088 $ 2,769 406 1,224 73,603 183 78,185 43,356 120,114 12,491 10,333 8,597 5,630 200,521 25 25 6,913,410 67.72 2011-12 FTE Budget $ 378 1,002 2,031 124,996 128,407 56,146 184,092 9,479 12,905 1,967 264,589 3,907,891 68.22 Budget Next Year 2012-13 Proposed Approved $ 363 1,012 1,949 126,246 129,570 51,033 167,339 8,615 11,726 1,788 240,501 4,027,487 $ $ $ $ $ $ $ $ -

Account Code and Description Purchased Services 320 Property Services 340 Travel and Related Expenses 350 Communications 380 Non-Instructional Professional Services 390 Other Purchased Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 430 Library Media Materials 440 Periodicals 460 Non-Consumable Supplies 470 Software 480 Computer Hardware Total Supplies and Materials Other 640 Dues and Fees Total Other TOTAL EDUCATIONAL MEDIA 2230 - Assessment and Testing Salaries and Wages 111 Regular Licensed 112 Regular Classified 113 Supervisory Licensed 121 Licensed Substitutes 124 Temporary Classified 130 Licensed Differentials 130 Licensed Additional Earnings 130 Classified Additional Earnings Total Salaries and Wages $

FTE

Adopted

$ $

$ $

$ $

$ $

$ $ $ $

$ $ $ $

$ $ $ $

$ $ $ $

107,410 158,883 89,962 414 6,252 2,714 416 366,051

121,971 159,043 89,464 1,289 105 7,110 3,180 165 382,327

2.00 3.00 1.00

124,433 153,823 87,229 7,181 8,836 381,502

2.00 3.00 1.00

130,347 162,066 89,400 7,461 9,181 398,455 $ $ -

6.00

6.00

88

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 $ 54,907 27,536 4,579 70,289 157,311 290 1,834 17,602 164,363 65 184,154 1,488 332 355 1,531 40 3,746 711,262 $ 56,664 28,456 4,654 76,140 165,914 80 2,474 35,905 213,861 252,320 1,183 332 758 2,273 802,834 6.00 2011-12 FTE Budget $ 86,982 29,184 11,904 76,536 204,606 305 1,701 17,413 230,059 249,478 2,246 443 443 1,776 1,465 6,373 841,959 6.00 Budget Next Year 2012-13 Proposed Approved $ 90,848 24,505 3,188 76,536 195,077 293 1,718 16,707 232,360 251,078 4,950 402 402 1,615 1,332 8,701 853,311 $ $ $ $ $ $ $ $ -

Account Code and Description Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs Purchased Services 320 Property Services 340 Travel and Related Expenses 350 Communications 380 Non-Instructional Professional Services 390 Other Purchased Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 440 Periodicals 460 Non-Consumable Supplies 470 Software 480 Computer Hardware Total Supplies and Materials TOTAL ASSESSMENT & TESTING 2240 - Instructional Staff Development Salaries and Wages 113 Supervisory Licensed Salaries 115 Sabbaticals 121 Licensed Substitutes 122 Classified Substitutes 123 Temporary Licensed 124 Temporary Classified $

FTE

Adopted

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

964 145,541 21,897 334 597 370

22,652 25,107 347 -

456,210 263,420 1,743 6,357 -

465,224 272,289 1,760 6,605 -

89

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 224 299 131 42,083 66,656 $ $ 212,309 29,353 16,022 2,727 29,348 77,450 888 236,253 3,127 36,637 276,905 21,774 160 2,270 421 5,572 30,197 444 444 597,305 $ $ 114,893 16,855 8,709 1,450 970 27,984 115 247,593 2,875 7,874 258,457 15,280 49 1,778 17,107 478 478 418,919 2011-12 FTE Budget 3,966 79,005 $ $ 810,701 123,059 62,020 25,275 127,560 337,914 98 284,235 15,354 127,968 1,919 429,574 55,146 370 696 648 4,729 61,589 5,254 5,254 1,645,032 $ $ Budget Next Year 2012-13 Proposed Approved 4,069 81,338 831,285 125,671 52,558 10,083 127,560 315,872 94 279,157 14,726 122,762 1,841 418,580 50,121 337 633 589 4,298 55,978 5,307 5,307 1,627,022 $ $ $ $ $ $ $ $ $ $ $ $

Account Code and Description 130 Staff Development 130 Classified Additional Earnings 130 Licensed Additional Earnings/Differentials Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs Purchased Services 320 Property Services 340 Travel and Related Expenses 350 Communications 380 Non-Instructional Professional Services 390 Other Purchases Services Total Purchased Services Supplies and Materials 410 Supplies and Material 420 Textbooks 440 Periodicals 460 Non-Consumable Supplies 470 Software 480 Computer Hardware Total Supplies and Materials Other 640 Dues and Fees Total Other

FTE

Adopted

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $ $

$ $ $ $

$ $ $ $

$ $ $ $

TOTAL INSTRUCTIONAL STAFF DEVELOPMENT $

TOTAL SUPPORT SERVICES INSTRUCTIONAL STAFF

9,350,634

9,595,725

83.47

7,937,188

84.97

8,139,729

90

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 2011-12 FTE Budget Budget Next Year 2012-13 Proposed Approved

Account Code and Description 2300 - General Administration

FTE

Adopted

Activities associated with establishing and administering policy in connection with District operations. Such activities fall under the direction of the School Board of Education and Executive Administration (the Superintendent's office). 2310 - Board of Education Salaries and Wages 112 Regular Classified 130 Licensed Additional Earnings 130 Classified Additional Earnings Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs Purchased Services 340 Travel and Related Expenses 350 Communications 380 Non-Instructional Professional Services 390 Other Purchased Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 440 Periodicals 480 Computer Hardware Total Supplies and Materials Other 640 Dues and Fees 650 Judgments & Settlements Total Other TOTAL BOARD OF EDUCATION $ 83,401 342 83,743 12,462 6,100 1,043 17,147 36,752 1,045 2,955 404,974 408,974 240 350 378 968 28,040 50,000 78,040 608,477 $ 61,983 805 658 63,446 9,426 4,796 788 12,661 27,671 1,748 2,944 604,943 609,635 290 350 640 18,940 5,000 23,940 725,332 0.50 0.50 $ 33,494 784 34,278 7,815 2,622 1,070 6,378 17,885 15,589 8,412 431,429 998 456,428 1,140 425 1,223 2,788 32,969 32,969 544,348 0.50 0.50 $ 33,494 820 34,314 7,824 2,110 275 6,378 16,587 15,400 6,881 435,743 1,008 459,032 1,152 429 1,235 2,816 33,299 33,299 546,048 $ $ $ $ $ $ $ $ $ $ $ $ -

$ $

$ $

0.50

$ $

0.50

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $ $ $

$ $ $ $

$ $ $ $

$ $ $ $

91

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2011-12 Account Code and Description 2009-10 2010-11 FTE Budget 2320 - Executive Administration Activities associated with the overall general administration and executive responsibility of the District. 2321 - Office of the Superintendent Salaries and Wages 112 Regular Classified 113 Supervisory Licensed 114 Supervisory Classified 121 Licensed Substitutes 122 Classified Substitutes 130 Licensed Additional Earnings 130 Car Allowance Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Annuity 240 Employee Insurance Total Associated Payroll Costs Purchased Services 320 Property Service 340 Travel and Related Expenses 350 Communications 380 Non-Instructional Professional Services 390 Other Purchased Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 440 Periodicals 460 Non-Consumable Supplies 470 Software 480 Computer Hardware Total Supplies and Materials $ 191,603 442,836 89,962 970 9,000 734,371 109,293 47,748 9,087 15,000 93,311 274,439 587 6,329 7,095 47,355 239 61,605 3,969 49 1,086 45 316 5,465 $ 209,015 437,925 214,104 159 11,969 873,172 128,809 57,922 10,800 15,000 111,063 323,594 499 6,287 5,583 55,942 172 68,483 4,197 452 144 95 4,888 4.00 $ 3.00 2.00 206,604 431,643 216,096 2,016 1,736 858,095 195,186 65,643 26,770 15,000 123,672 426,271 1,139 30,307 10,305 8,004 142 49,897 7,211 74 3,851 228 4,721 16,085 4.00 $ 3.00 2.00 215,422 436,373 225,305 2,109 1,804 881,013 200,391 54,182 7,047 15,000 123,672 400,292 1,092 30,343 9,888 7,680 136 49,139 6,553 67 3,501 207 4,291 14,619 $ $ $ $ $ $ $ $ Budget Next Year 2012-13 Proposed Approved

FTE

Adopted

$ $

$ $

9.00

$ $

9.00

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

92

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 $ $ $ $ 6,776 6,776 1,082,656 1,691,133 $ $ $ $ 6,284 6,284 1,276,421 2,001,753 9.00 9.50 2011-12 FTE Budget $ $ $ $ 8,539 8,539 1,358,887 1,903,235 9.00 9.50 Budget Next Year 2012-13 Proposed Approved $ $ $ $ 8,625 8,625 1,353,688 1,899,736 $ $ $ $ $ $ -

Account Code and Description Other 640 Dues and Fees Total Other TOTAL OFFICE OF THE SUPERINTENDENT

FTE

Adopted

TOTAL GENERAL ADMINISTRATION

2400 - School Administration Activities relating to the overall administrative responsibilities for a single school or a group of schools. These activities take place within the offices of Elementary Education, Secondary Education, Curriculum Services and each individual school. 2410 - School Office Salaries and Wages 112 Regular Classified 113 Supervisory Licensed 121 Licensed Substitutes 122 Classified Substitutes 123 Temporary Licensed 124 Temporary Classified 130 Licensed Differentials 130 Classified Differentials 130 Licensed Additional Earnings 130 Classified Additional Earnings Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs $ 7,338,925 8,377,662 2,754 131,649 48,028 27,860 3,300 32,906 3,185 45,333 $ 7,311,736 8,704,391 1,510 124,593 9,242 26,373 3,000 27,789 4,110 37,601 198.48 $ 89.20 6,667,559 8,136,977 310 163,768 9,558 19,896 32,367 206 32,593 202.44 $ 89.70 7,043,261 8,528,826 316 168,551 9,654 20,095 208 32,917 $ $ -

$ 16,011,602 $ 2,325,177 1,181,171 203,140 3,734,124 7,443,612

$ 16,250,345 $ 2,339,824 1,196,912 205,028 3,775,114 7,516,878

287.68

$ 15,063,234 $ 3,390,292 1,152,732 469,971 3,664,352 8,677,347

292.14

$ 15,803,828 $ 3,557,990 973,384 128,056 3,638,907 8,298,337

93

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 $ 6,141 58,548 50,947 449,852 59,492 27,887 652,867 380,450 235 1,290 125,796 37,234 53,818 598,823 9,254 9,254 11,202 523 11,725 $ 32,368 50,602 422,607 35,845 29,917 571,339 318,022 25 785 71,129 8,757 32,310 431,028 10,322 447 10,769 287.68 2011-12 FTE Budget $ 90,635 79,963 395,812 24,290 6,615 597,315 431,784 2,173 97,959 15,038 28,180 575,134 15,081 1,111 16,192 292.14 Budget Next Year 2012-13 Proposed Approved $ 86,965 79,050 379,778 23,306 6,347 575,446 394,307 1,976 89,047 13,668 25,616 $ $ $ $ $ 524,614 15,232 1,122 16,354 $ $ $ $ $ $ $ $ $ $ -

Account Code and Description Purchased Services 310 Instructional Professional Services 320 Property Services 340 Travel and Related Expenses 350 Communications 380 Non-Instructional Professional Services 390 Other Purchased Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 420 Text Materials 440 Periodicals 460 Non-Consumable Supplies 470 Software 480 Computer Hardware Total Supplies and Materials Capital Outlay 540 Depreciable Equipment Total Capital Outlay Other 640 Dues and Fees 670 Taxes and Licenses Total Other TOTAL SCHOOL OFFICE 2490 - School Support Services Salaries and Wages 111 Regular Licensed 112 Regular Classified 113 Supervisory Licensed 122 Classified Substitutes $

FTE

Adopted

$ $

$ $

$ $

$ $

$ $ $ $ $

$ $ $ $ $

$ $ $ $ $

$ 24,727,883

$ 24,780,359

$ 24,929,222

$ 25,218,579

434,106 629,796 916

25,837 403,919 637,649 1,585

0.50 9.50 5.50

27,089 346,233 617,286 -

0.50 9.25 5.50

27,166 356,573 630,763 -

94

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 1,384 202 1,000 18,326 8,757 628 1,573 15,000 13,500 $ $ 1,100,156 159,550 80,046 13,534 192,439 445,569 1,104 9,189 47,303 15,499 967 74,062 19,809 256 5,145 711 678 26,599 70 70 1,646,456 $ $ 1,094,022 158,454 79,889 13,686 196,935 448,964 1,696 8,850 37,722 1,214 2,923 52,405 12,717 205 198 154 4,449 17,723 8,030 8,030 1,621,144 15.50 303.18 2011-12 FTE Budget 10,783 13,500 15.50 $ $ 1,014,891 231,396 76,023 31,665 195,167 534,251 1,032 18,685 74,351 227 629 94,924 43,079 777 8,796 1,064 9,420 63,136 6,000 6,000 1,713,202 15.25 307.39 15.25 $ $ Budget Next Year 2012-13 Proposed Approved 9,388 13,500 1,037,390 236,524 63,825 8,301 202,183 510,833 469 16,986 77,198 1,769 96,422 36,242 153 7,398 982 8,564 53,339 6,060 6,060 1,704,044 $ $ $ $ $ $ $ $ $ $ $ $ $ $

Account Code and Description 124 Temporary Classified 130 Licensed Differentials 130 Classified Differentials/Add'l Earnings 130 Licensed Additional Earnings 130 Car Allowance Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs Purchased Services 320 Property Services 340 Travel and Related Expenses 350 Communications 380 Non-Instructional Professional Services 390 Other Purchased Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 440 Periodicals 460 Non-Consumable Supplies 470 Software 480 Computer Hardware Total Supplies and Materials Other 640 Dues and Fees Total Other TOTAL SCHOOL SUPPORT SERVICES

FTE

Adopted

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $ $ $

$ $ $ $

$ $ $ $

$ $ $ $

TOTAL SCHOOL ADMINISTRATION

$ 26,374,339

$ 26,401,503

$ 26,642,424

$ 26,922,623

95

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 2011-12 FTE Budget Budget Next Year 2012-13 Proposed Approved

Account Code and Description 2500 - Business Services

FTE

Adopted

Activities associated with the District's fiscal operations, employee salaries/wages, maintaining and procuring goods and services, student transportation, and maintenance of District facilities and custodial services. 2520 - Business Services Salaries and Wages 112 Regular Classified 113 Supervisory Licensed 114 Supervisory Classified 117 Unused Leave 122 Classified Substitutes 124 Temporary Classified 130 Classified Additional Earnings 130 Car Allowance Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs Purchased Services 320 Property Services 340 Travel and Related Expenses 350 Communications 380 Non-Instructional Professional Services 390 Other Purchased Services Total Purchased Services $ 1,138,467 354,609 10,066 520 8,735 14,547 2,388 1,529,332 224,261 112,298 19,108 321,493 677,160 730 11,332 54,660 83,829 387 150,938 $ 1,157,039 22,340 234,644 7,582 8,006 1,429,611 198,073 105,701 17,939 336,515 658,228 930 5,883 55,298 100,312 73,949 236,372 22.50 $ 3.00 1,071,453 273,230 520 7,249 42,873 12,000 1,407,325 319,099 107,660 43,911 325,278 795,948 2,279 30,571 75,953 105,115 1,885 215,803 21.50 $ 3.00 1,055,761 283,377 530 7,582 44,655 12,000 1,403,905 318,241 86,340 11,231 312,522 728,334 2,187 30,607 72,878 104,541 1,809 212,022 $ $ $ $ $ $ -

$ $

$ $

25.50

$ $

24.50

$ $

$ $

$ $

$ $

$ $

96

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 $ 43,602 288 5,307 2,685 51,882 55,564 524,568 580,132 2,989,444 $ 22,414 118 1,031 1,280 5,775 30,618 3,757 610,277 614,034 2,968,863 25.50 2011-12 FTE Budget $ 29,868 904 10,663 2,685 8,938 53,058 12,892 659,971 672,863 3,144,997 24.50 Budget Next Year 2012-13 Proposed Approved $ 27,150 822 9,693 2,440 8,123 48,228 63,022 785,694 848,716 3,241,205 $ $ $ $ $ $ -

Account Code and Description Supplies and Materials 410 Consumable Supplies 440 Periodicals 460 Non-Consumable Supplies 470 Software 480 Computer Hardware Total Supplies and Materials Other 640 Bank Fees 650 Insurance Total Other TOTAL BUSINESS SERVICES 2540 - Operation and Maintenance of Plant Salaries and Wages 112 Regular Classified 114 Supervisory Classified 122 Classified Substitutes 124 Temporary Classified 130 Classified Additional Earnings 130 Classified Differentials Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs $

FTE

Adopted

$ $ $ $

$ $ $ $

$ $ $ $

$ $ $ $

8,278,138 320,055 332,620 273,686 40,631 113,824 9,358,954 1,348,281 685,096 855,751 2,787,136 5,676,264

8,324,325 614,380 321,936 8,451 72,004 122,046 9,463,142 1,352,347 696,378 867,349 2,908,613 5,824,687

208.88 $ 4.00

7,337,106 327,050 244,877 396,607 82,078 157,621 8,545,339 1,849,754 653,718 986,397 2,698,367 6,188,236

208.88 $ 4.00

7,786,623 348,212 256,141 434,688 85,854 164,872 9,076,390 1,969,230 555,397 874,242 2,716,454 6,115,323 $ $ $ $ -

$ $

$ $

212.88

$ $

212.88

$ $

97

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 $ 6,104,767 5,947 38,192 606,310 491,591 7,246,807 1,341,474 7,126 210 109 1,348,919 23,332 23,332 11,329 25,666 36,995 $ 6,276,811 5,095 42,035 592,996 445,739 7,362,676 1,333,432 353 4,554 78 695 1,339,112 88,937 7,370 96,307 10,933 16,691 27,624 212.88 2011-12 FTE Budget $ 6,709,880 11,757 51,222 848,078 1,311,320 8,932,257 1,032,158 60,139 1,092,297 293 33,682 33,975 212.88 Budget Next Year 2012-13 Proposed Approved $ 7,051,286 11,792 49,149 746,860 1,258,212 9,117,299 1,016,235 54,666 45,000 1,115,901 296 34,020 34,316 $ $ $ $ $ $ $ $ $ $ -

Account Code and Description Purchased Services 320 Property Services (Includes Utilities) 340 Travel and Related Expenses 350 Communications 380 Non-Instructional Professional Services 390 Other Purchased Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 440 Periodicals 460 Non-Consumable Supplies 470 Software 480 Computer Hardware Total Supplies and Materials Capital Outlay 520 Building Acquisition 540 Depreciable Equipment Total Capital Outlay Other 640 Dues and Fees 670 Taxes and Licenses Total Other

FTE

Adopted

$ $

$ $

$ $

$ $

$ $ $ $ $

$ $ $ $ $

$ $ $ $ $

$ $ $ $ $

TOTAL OPERATION & MAINTENANCE OF PLANT $ 23,691,271 2550 - Student Transportation Salaries and Wages 111 Regular Licensed 112 Regular Classified* 112 Salary Credits* 114 Supervisory Classified

$ 24,113,548

$ 24,792,104

$ 25,459,229

6,421,437 $ (858,877) 242,907

6,363,261 (803,708) 249,976

258.81 $ 3.00

7,069,207 (864,249) 249,779

258.81 $ 3.00

7,242,460 (881,534) 259,726

98

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 374,684 360,014 17,044 39,371 337,866 354,956 $ $ 6,535,061 927,526 489,712 540,920 2,712,150 4,670,308 28,421 71,442 2,098 30,259 63,412 195,632 $ $ 6,563,870 944,589 488,072 553,271 2,772,561 4,758,493 30,662 42,319 5,346 24,934 65,180 168,441 4,527,820 (3,465,578) 369 19,537 17,580 1,772 1,101,500 2011-12 FTE Budget 421,000 23,155 409,831 261.81 $ $ 7,308,723 1,694,952 602,677 778,253 3,368,308 6,444,190 95,015 124,224 8,824 33,115 100,414 361,592 4,883,707 (3,375,953) 794 10,516 19,807 8,686 1,547,557 Budget Next Year 2012-13 Proposed Approved 429,420 23,618 399,403 $ $ 7,473,093 1,790,490 572,523 700,371 2,997,005 6,060,389 95,571 115,657 8,707 31,912 97,972 349,819 4,796,825 (3,360,963) 722 10,070 18,004 7,896 1,472,554 $ $ $ $ $ $ $ $

Account Code and Description 122 Classified Substitutes 124 Temporary Classified 130 Classified Additional Earnings Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs Purchased Services 320 Property Services 330 Student Transportation 340 Travel and Related Expenses 350 Communications 380 Non-Instructional Professional Services Total Purchased Services Supplies and Materials 410 Consumable Supplies* 410 Reimbursement Credit* 440 Periodicals 460 Non-Consumable Supplies 470 Software 480 Computer Hardware

FTE

Adopted

261.81

$ $

$ $

$ $

$ $

$ $

$ $

$ $

3,764,729 $ (3,176,049) 140 4,547 19,564 4,808 $

Total Supplies and Materials $ 617,739 * The budget has been split out to show transportation credits. Capital Outlay 540 Depreciable Equipment Total Capital Outlay $ $ -

$ $

$ $

31,691 31,691 -

$ $

32,008 32,008 $ $ -

99

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 $ 7,347 64,432 266 72,045 $ 8,459 89,762 15 98,236 261.81 2011-12 FTE Budget $ 8,654 71,605 273 80,532 261.81 Budget Next Year 2012-13 Proposed Approved $ 8,741 72,321 276 81,338 $ $ $ $ -

Account Code and Description Other 640 Dues and Fees 650 Insurance and Judgments 670 Taxes and Licenses Total Other TOTAL STUDENT TRANSPORTATION

FTE

Adopted

$ 12,090,785

$ 12,690,540

$ 15,774,285

$ 15,469,201

2570 - Internal Services - Purchasing and Mail Service Salaries and Wages 112 Regular Classified 122 Classified Substitutes 124 Temporary Classified 130 Classified Additional Earnings Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs Purchased Services 320 Property Services 340 Travel and Related Expenses 350 Communications 380 Non-Instructional Professional Services 390 Other Purchased Services Total Purchased Services $ 494,552 22,013 28,845 545,410 51,931 27,770 13,809 83,757 177,267 $ 498,318 23,795 17,200 539,313 52,580 27,377 13,204 80,841 174,002 799 320 10,337 69,659 (493,698) (412,583) 7.50 $ 490,547 3,200 8,472 30,104 532,323 81,980 27,870 22,739 98,221 230,810 31,395 7,105 23,447 6,271 (611,157) (542,939) 7.50 $ 499,110 3,347 8,862 31,036 542,355 83,451 22,817 12,652 98,221 217,141 30,123 6,974 22,498 6,016 (622,970) (557,359) $ $ $ $ $ $ -

$ $

$ $

7.50

$ $

7.50

$ $

$ $

$ $

$ $

26,520 $ 8 20,923 935 (478,327) (429,941) $

100

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 $ 351,679 $ (35,402) 2,023 940 319,240 58,961 58,961 5,705 1,090 6,795 677,732 $ $ $ $ $ $ 378,855 (34,651) 1,050 76 618 345,948 5,665 1,140 6,805 653,485 7.50 507.69 2011-12 FTE Budget $ 487,661 (29,290) 1,012 5,491 2,700 467,574 5,887 1,080 6,967 694,735 7.50 506.69 Budget Next Year 2012-13 Proposed Approved $ 498,626 (27,043) 919 4,990 2,454 479,946 5,946 1,091 7,037 689,120 $ $ $ $ $ $ $ $ $ $ -

Account Code and Description Supplies and Materials 410 Consumable Supplies 410 Reimbursement Credit 460 Non-Consumable Supplies 470 Software 480 Computer Hardware Total Supplies and Materials Capital Outlay 540 Depreciable Equipment Total Capital Outlay Other 640 Dues and Fees 670 Taxes and Licenses Total Other TOTAL INTERNAL SERVICES

FTE

Adopted

$ $ $ $ $ $

$ $ $ $ $ $

$ $ $ $ $ $

TOTAL BUSINESS SERVICES


2600 - Central Services

$ 39,449,232

$ 40,426,436

$ 44,406,121

$ 44,858,755

Activities, other than general administration, which support each of the other instructional and supporting services programs. These activities include communications, personnel, technology, research, and staff development and training. 2630 - Public Information Services Salaries and Wages 112 Regular Classified 122 Classified Substitutes 124 Temporary Classified 130 Classified Additional Earnings Total Salaries and Wages $ 206,952 855 207,807 $ 190,192 71 396 190,659 4.00 $ 200,494 396 1,145 202,035 4.00 $ 216,195 414 1,198 217,807 $ $ -

4.00

4.00

101

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 $ 31,366 15,555 2,509 47,842 97,272 240 3,274 18,613 11,005 59 33,191 2,389 64 5,271 554 2,581 10,859 440 440 349,569 $ 28,972 14,231 2,317 47,366 92,886 105 2,062 18,715 25,411 216 46,509 2,294 786 483 399 3,962 250 250 334,266 4.00 2011-12 FTE Budget $ 45,973 15,456 6,303 51,024 118,756 213 3,068 23,087 10,504 203 37,075 3,044 955 838 2,678 1,040 8,555 1,018 1,018 367,439 4.00 Budget Next Year 2012-13 Proposed Approved $ 49,565 13,395 1,743 51,024 115,727 201 3,099 24,070 8,159 195 35,724 2,769 868 761 2,434 945 7,777 1,028 1,028 378,063 $ $ $ $ $ $ $ $ $ $ -

Account Code and Description Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs Purchased Services 320 Property Services 340 Travel and Related Expenses 350 Communications 380 Non-Instructional Professional Services 390 Other Purchased Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 440 Periodicals 460 Non-Consumable Supplies 470 Software 480 Computer Hardware Total Supplies and Materials Other 640 Dues and Fees Total Other TOTAL PUBLIC INFORMATION SERVICES 2640 - Personnel Services Salaries and Wages 112 Regular Classified 113 Supervisory Licensed 114 Supervisory Classified $

FTE

Adopted

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $ $ $

$ $ $ $

$ $ $ $

$ $ $ $

1,185,533 362,905 145,498

1,222,391 371,405 167,604

26.25 $ 4.00 1.00

1,187,316 370,498 87,228

27.25 $ 4.00 1.00

1,297,741 384,444 82,393

102

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 11,929 6,843 12,512 4,620 (3,640) (1,184) 14,677 13 6,916 7,569 8,461 6,705 $ $ 1,744,791 260,954 135,412 23,130 397,569 817,065 1,211 23,384 48,682 311,215 1,061 385,553 77,194 208 7,193 2,350 6,605 93,550 1,996 1,996 3,042,955 $ $ 1,785,966 278,588 139,418 23,647 428,784 870,437 711 13,067 37,997 144,447 346 196,568 52,889 134 4,212 232 57,467 1,110 1,110 2,911,548 31.25 2011-12 FTE Budget 4,509 10,074 21,428 23,183 31.25 $ $ 1,704,236 385,240 130,372 52,876 409,467 977,955 11,194 43,881 84,282 186,762 326,119 35,692 3,715 8,715 11,015 59,137 6,712 6,712 3,074,159 32.25 32.25 $ $ Budget Next Year 2012-13 Proposed Approved 4,599 10,275 21,857 23,646 1,824,955 412,699 112,234 14,600 417,121 956,654 11,216 42,747 76,118 176,619 285 306,985 41,444 2,927 7,922 9,922 270 62,485 5,779 5,779 3,156,858 $ $ $ $ $ $ $ $ $ $ $ $

Account Code and Description 121 Licensed Substitutes 122 Classified Substitutes 123 Temporary Licensed 124 Temporary Classified 130 Licensed Additional Earnings 130 Classified Additional Earnings Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs Purchased Services 320 Property Services 340 Travel and Related Expenses 350 Communications 380 Non-Instructional Professional Services 390 Other Purchased Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 440 Periodicals 460 Non-Consumable Supplies 470 Software 480 Computer Hardware Total Supplies and Materials Other 640 Dues and Fees Total Other TOTAL PERSONNEL SERVICES

FTE

Adopted

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $ $ $

$ $ $ $

$ $ $ $

$ $ $ $

103

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 2011-12 FTE Budget Budget Next Year 2012-13 Proposed Approved

Account Code and Description 2660 - Technology Services Salaries and Wages 112 Regular Classified 114 Supervisory Classified 122 Classified Substitutes 124 Temporary Classified 130 Classified Differentials/Add'l Earnings 130 Car Allowance Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs Purchased Services 320 Property Services 340 Travel and Related Expenses 350 Communications 380 Non-Instructional Professional Services 390 Other Purchased Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 440 Periodicals 460 Non-Consumable Supplies 470 Software 480 Computer Hardware Total Supplies and Materials Capital Outlay 550 Depreciable Technology Total Capital Outlay $

FTE

Adopted

3,710,798 547,107 51 40,325 35,943 3,000 4,337,224 634,885 323,575 52,768 904,359 1,915,587 311,703 25,528 1,281,482 185,071 1,803,784 42,512 47 23,278 1,582,269 1,592,391 3,240,497 92,225 92,225

3,855,510 480,564 40,648 16,719 3,000 4,396,441 656,282 326,759 53,378 942,953 1,979,372 155,049 34,096 1,273,860 178,248 2,324 1,643,577 31,331 363 8,945 990,014 125,257 1,155,910 55,357 55,357

71.82 $ 5.00

3,827,696 475,352 20,401 1,500 3,000 4,327,949 982,124 331,090 133,126 979,916 2,426,256 125,069 27,748 1,313,086 623,563 1,050 2,090,516 31,931 1,010 546,479 269,607 849,027 13,125 13,125

73.07 $ 5.00

4,082,998 479,721 21,339 1,569 3,000 4,588,627 1,041,339 282,200 36,710 985,816 2,346,065 120,004 28,025 1,308,423 690,409 1,008 2,147,869 279,026 918 1,168,765 245,073 1,693,782 13,256 13,256 $ $ $ $ $ $ $ $ $ $ -

$ $

$ $

76.82

$ $

78.07

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $ $

$ $ $

$ $

$ $

104

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 $ $ 150 150 $ $ $ 379 379 9,231,036 76.82 2011-12 FTE Budget $ $ $ 9,706,873 78.07 Budget Next Year 2012-13 Proposed Approved $ $ $ $ $ $ -

Account Code and Description Other 640 Dues and Fees Total Other TOTAL TECHNOLOGY SERVICES 2690 - Staff Development and Training Salaries and Wages 121 Licensed Substitutes 122 Classified Substitutes Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Professional Development Total Associated Payroll Costs Purchased Services 380 Non-Instructional Professional Services Total Purchased Services Supplies and Materials 460 Non-Consumable Supplies Total Supplies and Materials TOTAL STAFF DEVELOPMENT AND TRAINING $ $ $

FTE

Adopted

$ 11,389,467

$ 10,789,599

4,700 49 4,749 214 363 59 535,105 535,741 100 100 265 265 540,855

$ $ $

1,276 1,276 60 95 16 518,507 518,678 519,954 112.07 -

$ $ $

343,950 343,950 12,977 12,977 356,927 114.32 -

$ $ $

425,750 425,750 12,452 12,452 438,202 $ $ $ $ $ $ $ $ $ $ $ $ -

$ $ $ $ $ $

$ $ $ $ $ $

$ $ $ $ $ $

$ $ $ $ $ $

TOTAL CENTRAL SERVICES

$ 15,322,846

$ 12,996,804

$ 13,505,398

$ 14,762,722

105

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2011-12 Account Code and Description 2009-10 2010-11 FTE Budget 2700 - Supplemental Retirement Program Costs associated with a supplemental retirement program provided by the District to qualified employees. 2700 - Early Retirement Incentive (Supplemental Retirement Program) Salaries and Wages 116 Early Retirement Incentives Total Salaries and Wages Associated Payroll Costs 220 Social Security Contribution Total Associated Payroll Costs $ $ $ $ $ 2,597,422 2,597,422 135,961 135,961 2,733,383 $ $ $ $ $ 2,250,457 2,250,457 116,632 116,632 2,367,089 1,264.24 $ $ $ $ $ 2,555,230 2,555,230 195,475 195,475 2,750,705 1,275.46 $ $ $ $ $ 2,374,707 2,374,707 146,044 146,044 2,520,751 $ $ $ $ $ $ $ $ Budget Next Year 2012-13 Proposed Approved

FTE

Adopted

TOTAL SUPPLEMENTAL RETIREMENT TOTAL SUPPORTING SERVICES

$ 115,992,295

$ 114,495,726

$ 117,977,721

$ 120,371,725

106

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actual 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

Account Code and Description

FTE

FTE

Adopted

4000 - FACILITIES ACQUISITION AND CONSTRUCTION Activities relating to leased facilities, purchasing land and buildings, and constructing new facilities. 4110 - Facilities Direction Salaries and Wages 114 Supervisory Classified 130 Car Allowance Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs Purchased Services 320 Property Services 340 Travel and Related Expenses 350 Communications 380 Non-Instructional Professional Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 440 Periodicals 460 Non-Consumable Supplies 470 Software 480 Computer Hardware Total Supplies and Materials Other 640 Dues and Fees Total Other TOTAL FACILITIES DIRECTION $ $ $ 150,691 3,000 153,691 22,854 11,776 1,884 17,313 53,827 69 900 8,283 11,116 20,368 3,431 199 1,907 583 420 6,540 15,512 15,512 249,938 $ $ $ 153,686 3,000 156,686 23,299 12,048 1,920 18,858 56,125 654 7,996 20,882 29,532 2,075 1,500 5,230 50 8,855 15,738 15,738 266,936 1.00 1.00 1.00 $ $ $ 106,024 3,000 109,024 24,858 8,340 3,401 12,756 49,355 2,496 1,305 38,021 41,822 1,703 4,256 5,959 15,762 15,762 221,922 1.00 1.00 1.00 $ $ $ 100,468 3,000 103,468 23,591 6,363 828 12,756 43,538 2,521 1,252 36,481 40,254 1,548 3,869 5,417 15,920 15,920 208,597 $ $ $ $ $ $ $ $ $ $ $ $ -

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $ $ $

$ $ $ $

$ $ $ $

$ $ $ $

107

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actual Account Code and Description 2009-10 2010-11 4150 - Building Acquisition, Construction and Improvement Purchased Services 350 Communications 380 Non-Instructional Professional Services 390 Other Purchased Services Total Purchased Services Supplies and Materials 410 Consumable Supplies Total Supplies and Materials Capital Outlay 520 Building Acquisition 540 Depreciable Equipment Total Equipment Other 670 Taxes and Licenses Total Other TOTAL BUILDING ACQUISITION, CONSTRUCTION AND IMPROVEMENT $ 9,051 33,580 42,631 142 142 $ 9 55,047 477 55,533 20,047 20,047 42,907 42,907 3,160 3,160 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

FTE

FTE

Adopted

118,489 118,489 120,000 120,000 -

113,690 113,690 121,200 121,200 $ $ $ $ $ $ $ $ -

$ $ $ $ $ $ $

$ $ $ $ $ $ $

$ $ $ $ $ $ $

$ $ $ $ $ $ $

42,773

121,647

238,489

234,890

TOTAL FACILITIES ACQUISITION & CONSTRUCTION

292,711

388,583

1.00

460,411

1.00

443,487

108

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund

Estimated Budget Requirements for Fiscal Year and Comparison


Account Code and Description 5000 Other Uses Activities included in this category are servicing the debt of the District and conduit-type transfers from one fund to another fund. 5100 610 Debt Service (Lease/Purchase Agreements) Redemption of Principal Student Transportation Equipment Purchases Total Fund Modifications 620 Interest on Debt Outstanding Student Transportation Equipment Purchases Total Fund Modifications TOTAL DEBT SERVICE 5200 Transfer of Funds
Transfer to Special Revenue Fund-Food Service Transfer to Asset Replacement Fund - Bus Payments

Prior Years' Actuals 2009-10 2010-11

FTE

2011-12 Budget

FTE

Budget Next Year 2012-13 Proposed Approved

Adopted

$ $

424,707 424,707

$ $

429,788 429,788 -

$ $

505,674 281,212 786,886 -

$ $

416,031 114,619 530,650 $ $ -

$ $ $

237,156 237,156 661,863

$ $ $

219,013 219,013 648,801 -

$ $ $

233,155 25,606 258,761 1,045,647 -

$ $ $

197,089 39,409 236,498 767,148 $ $ $ $ -

7100 Fund Modifications $ $ $ 187,300 84,886 272,186 272,186 $ $ $ 187,300 187,300 187,300 $ $ $ 320,000 320,000 320,000 $ $ $ 320,000 320,000 320,000 $ $ $ $ -

Total Fund Modifications TOTAL TRANSFER OF FUNDS

TOTAL OTHER USES

934,049

836,101

1,365,647

1,087,148

109

School District 24J/32, Marion/Polk County, Oregon

2012-13 Proposed Budget General Fund Estimated Budget Requirements for Fiscal Year and Comparison
Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

Account Code and Description 6000 - CONTINGENCY

FTE

FTE

Adopted

The Operating Contingency is included to provide for unforeseen events and circumstances which may occur during the year. These funds are under the direct control of the District School Board and cannot be used without their approval.

810 Operating Contingency

$ $

$ $

$ $

11,828,509 11,828,509 -

$ $

10,559,278 10,559,278 $ $ -

TOTAL CONTINGENCY
7000 - Unappropriated Ending Fund Balance Fund Equity 761 Reserve for Inventories 770 Unreserved Fund Balance Total Fund Equity

$ $

142,003 23,472,444 23,614,447 23,614,447

$ $ $

173,465 27,208,601 27,382,066 27,382,066 -

$ $ $

$ $ $

$ $ $ $ -

TOTAL UNAPPROPRIATED ENDING FUND BALANCE $

TOTAL GENERAL FUND REQUIREMENTS

$ 344,385,264

$ 348,152,883

3,962.74

$ 345,412,579

3,658.20

$ 343,423,734 $

NOTE: The General Fund budget is not expected to experience the need for short-term borrowing in anticipation of revenues to be received based on projected cash flows. Should borrowing become necessary funds will be transferred from existing accounts or a request for a Contingency increase may be initiated. (The use of short-term notes combined with prudent investment of idle proceeds generally can be expected to off-set a significant portion of any borrowing cost and may result in net interest earnings.)

110

Salem-Keizer School District 24J/32 Marion/Polk Counties, Oregon 2012-13 Proposed Budget

SUMMARY OF GENERAL FUND BUDGET BY OBJECT CATEGORY

2012-13 General Fund: Distributed by Object Category


These graphs show the percentage of the General Fund that is budgeted for salaries and benefits, supplies and materials, purchased services and other items. Salem-Keizer is a service organization, providing instructional programs to students. The majority of the fund goes to pay for people, and the majority of those people are school staff, including teachers and instructional assistants, and school support staff.

LastYear: 201112

ThisYear:201213

Salariesand Benefits $293,942,969 86%

Salariesand Benefits $297,985,390 87%

Other** $14,333,660 4%

Suppliesand Materials $10,696,755 3%

Purchased Services* $21,996,743 7%

Other** $12,965,452 4%

Suppliesand Materials $9,951,949 3%

Purchased Services* $22,520,943 6%

* Purchased Services include utilities, postage, legal services, contracted work, professional/technical services, and other services the District does not provide for itself. ** Other includes the District's operating contingency for unexpected expenses, capital outlay by the General Fund, General Fund transfers to restricted funds, and payments on District debt such as purchase/lease agreements for District facilities.

111

Salem-Keizer School District 24J/32, Marion/Polk Counties, Oregon 2012-13 Proposed Budget General Fund Object Category Requirements for Fiscal Year and Comparison
OBJECT CODE OBJECT CODE DESCRIPTION Salaries and Wages Regular Licensed Tutors Regular Classified Supervisory Licensed Supervisory Classified Sabbaticals Early Retirement Unused Leave Licensed Substitutes Classified Substitutes Temporary Licensed Temporary Classified Staff Development Licensed Differentials Licensed Additional Earnings Classified Additional Earnings Car Allowance Total Salaries and Wages Associated Payroll Costs Public Employees Retirement System Social Security Contribution Other (Unemployment & Worker Comp) Employee Insurance Professional Development Total Associated Payroll Costs Prior Years' Actuals 2009-10 2010-11 2011-12 Budget 2012-13 Budget

111 111 112 113 114 115 116 117 121 122 123 124 130 130 130 130 130

113,741,286 5,099 53,823,980 11,081,311 1,850,829 145,541 2,596,256 10,066 3,475,381 1,787,731 80,018 467,257 224 4,328,030 774,783 680,156 35,638 194,883,586

113,942,487 10,832 54,664,935 11,494,158 1,826,186 22,652 2,250,457 3,128,657 1,653,649 67,180 500,843 4,480,473 817,851 665,018 33,826 195,559,204

104,091,867 3,777 52,937,496 10,776,088 1,734,759 456,210 2,555,230 3,028,657 1,392,343 123,354 717,662 3,945,431 821,357 778,461 33,750 183,396,442

108,471,529 3,924 55,341,908 11,300,306 1,779,202 465,224 2,374,707 3,134,072 1,428,839 127,481 766,923 4,097,004 842,942 984,485 34,500 191,153,046

210 220 230 240 240

27,540,421 14,401,133 3,773,316 47,170,761 550,105 93,435,736

27,774,566 14,433,931 3,833,166 50,138,266 533,506 96,713,435

40,058,165 14,059,166 6,964,604 49,120,642 343,950 110,546,527

41,956,132 11,870,414 3,041,508 49,548,290 416,000 106,832,344

112

Salem-Keizer School District 24J/32, Marion/Polk Counties, Oregon 2012-13 Proposed Budget General Fund Object Category Requirements for Fiscal Year and Comparison
OBJECT CODE OBJECT CODE DESCRIPTION Purchased Services Professional Services Property Services Student Transportation Travel and Related Expenses Communications Charter School Payments Tuition and Fees Non-Instructional Professional Services Other Purchased Services Total Purchased Services 410 420 430 440 460 470 480 Supplies and Materials Consumable Supplies Text Materials Library Media Materials Periodicals Non-Consumable Supplies Software Computer Hardware Total Supplies and Materials 520 540 550 Capital Outlay Buildings Acquisition Depreciable Equipment Depreciable Technology Total Capital Outlay Prior Years' Actuals 2009-10 2010-11 2011-12 Budget 2012-13 Budget

310 320 330 340 350 360 370 380 390

1,448,444 6,656,535 403,245 554,299 3,323,321 3,177,684 613,983 3,507,349 135,862 19,820,722 5,396,849 729,122 164,546 20,895 662,702 1,780,511 1,858,530 10,613,155 92,840 92,225 185,065

1,429,363 6,632,903 312,164 607,685 3,176,355 2,995,825 760,067 3,603,048 123,705 19,641,115 5,218,375 518,573 120,612 22,219 346,247 1,135,205 235,915 7,597,146 88,937 50,277 55,357 194,571

833,437 7,230,448 341,260 763,125 3,725,216 3,725,611 721,202 3,907,902 748,542 21,996,743 8,052,424 652,965 184,092 24,810 520,268 700,341 561,855 10,696,755 120,000 31,691 13,125 164,816

1,238,726 7,543,320 335,417 754,443 3,626,011 3,735,863 691,993 3,909,508 685,662 22,520,943 6,871,909 554,972 167,339 21,591 472,835 1,353,540 509,763 9,951,949 121,200 32,008 13,256 166,464

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

113

Salem-Keizer School District 24J/32, Marion/Polk Counties, Oregon 2012-13 Proposed Budget General Fund Object Category Requirements for Fiscal Year and Comparison
OBJECT CODE OBJECT CODE DESCRIPTION Other Redemption of Principal Interest Dues and Fees Insurance and Judgments Taxes and Licenses Total Other Fund Modifications Transfer to Asset Replacement Fund Transfer to Special Revenue Fund - Food Services Total Fund Modifications Other Uses of Funds Operating Contingency Total Other Uses of Funds Unappropriated Ending Fund Balance Reserve for Inventories Unreserved Fund Balance Total Unappropriated Ending Fund Balance Prior Years' Actuals 2009-10 2010-11 2011-12 Budget 2012-13 Budget

610 620 640 650 670

424,707 237,156 216,784 639,000 42,604 1,560,251

429,787 219,014 176,768 705,039 33,970 1,564,578

786,886 258,761 196,973 731,576 46,139 2,020,335

530,650 236,498 247,945 858,015 46,602 1,919,710

710 710

$ $

84,886 187,300 272,186

$ $

187,300 187,300

$ $

320,000 320,000

$ $

320,000 320,000

810

$ $

$ $

$ $

11,828,509 11,828,509

$ $

10,559,278 10,559,278

761 770

$ $

142,003 23,472,444 23,614,447

$ $

173,465 27,208,601 27,382,066

$ $

$ $

TOTAL - ALL OBJECTS

344,385,148

348,839,415

340,970,127

343,423,734

114

Salem-Keizer School District 24J/32 Marion/Polk Counties, Oregon 2012-13 Proposed Budget

SUMMARY OF FTE AND SALARY BUDGET

2012-13 GENERAL FUND: STAFF INFORMATION


This page shows the budgeted number of full-time equivalent (FTE) positions of Salem-Keizer staff in the General Fund. The majority of District employees are teachers and classified staff that support the classroom.

NumberofFTE 2000 1800 1600 1400 1200 1000 800 600 400 200 0 1,923.78 LicensedStaffFTE 1,598.97 ClassifiedStaffFTE

Licensed Staff (teachers, counselors, other licensed staff): 1,923.78 FTE Classified Staff (instructional assistants, custodians, bus drivers, clerical, other classified staff): 1,598.97 FTE School Based Supervisors (principals, assistant principals, athletic directors): 95.20 FTE Districtwide Supervisors (superintendent, cabinet-level directors, curriculum coordinators, department supervisors): 40.25 FTE Total Budgeted Positions: 3,658.20 FTE

95.20 SchoolBasedSupervisorsFTE

40.25 DistrictwideSupervisorsFTE

115

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget General Fund Summary of FTE and Salary Budget
2011-12 Number FTE 2012-13 FTE Increases 2012-13 FTE Decreases Net Proposed Change 2012-13 Number FTE 2012-13 Budgeted Salaries

Object Code

Description

LICENSED STAFF

111 111 113 115 116 121 123 130 130

Regular Licensed Tutors Supervisory Licensed Sabbatical Leave Early Retirement Stipend Substitutes - Licensed Temporary - Licensed Licensed Differentials Licensed Additional Earnings

1,927.60 115.95

8.18 2.00

(12.00) (1.50)

(3.82) 0.50

1,923.78 116.45

$ 108,471,529 3,924 11,300,306 465,224 2,374,707 3,134,072 127,481 4,097,004 842,942

TOTAL LICENSED STAFF CLASSIFIED STAFF

2,043.55

10.18

(13.50)

(3.32)

2,040.23

$ 130,817,189

112 114 122 124 130 130

Regular Classified Staff Supervisory Classified Staff Classified Substitutes Temporary Classified Classified Additional Earnings Car Allowance

1,582.61 19.00

21.36 -

(5.00) -

16.36 -

1,598.97 19.00

55,341,908 1,779,202 1,428,839 766,923 984,485 34,500

TOTAL CLASSIFIED STAFF

1,601.61

21.36

(5.00)

16.36

1,617.97

60,335,857

TOTAL STAFF

3,645.16

31.54

(18.50)

13.04

3,658.20

$ 191,153,046

116

School District 24J/32, Marion/Polk Counties, Oregon 2012-13 Proposed Budget General Fund

FTE Comparison, By Program Within State Code


State Code Object Code Budget 2011-12 Proposed Change Budget 2012-13

State Code/ Program Description

1111

Elementary Instruction, Primary (K-3) Elementary Instruction - General Elementary Instruction - General Total Elementary Instruction Middle School Instruction Middle School Instruction - General Middle School Instruction - General Total Middle School Instruction High School Instruction High School Instruction - General High School Instruction - General Total High School Instruction High School Co-Curricular High School Co-Curricular Athletics Total High School Co-Curricular Special Instructional Programs Talented and Gifted Talented and Gifted Talented and Gifted Restrictive Programs Special Programs - Special Education Special Programs - Special Education Less Restrictive Programs Special Programs - Special Education Special Programs - Special Education Charter Schools Charter Schools

111 112

729.31 106.46 835.77 335.15 15.88 351.03 398.81 11.46 410.27 6.00 6.00

2.97 2.97 (1.61) 0.29 (1.32) (3.36) 4.36 1.00 -

729.31 109.43 838.74 333.54 16.16 349.70 395.45 15.82 411.27 6.00 6.00

1121

111 112

1131

111 112

1132

113

1200 1210

111 112 111 112 111 112 111 112

2.00 1.00 91.25 211.90 113.81 120.87 1.80 1.69

2.00 0.94 (0.50) -

2.00 1.00 93.25 212.84 113.31 120.87 1.80 1.69

1220

1250

117

School District 24J/32, Marion/Polk Counties, Oregon 2012-13 Proposed Budget General Fund

FTE Comparison, By Program Within State Code


State Code Object Code Budget 2011-12 Proposed Change Budget 2012-13

State Code/ Program Description

1280

Alternative Education Middle School Instruction - General Middle School Instruction - General High School Instruction - General High School Instruction - General Special Programs - Alternative Education Services Special Programs - Alternative Education Services English as a Second Language Middle School Instruction - General High School Instruction - General English Language Acquisition English Language Acquisition Teen Parent Program Special Programs - Alternative Education Services Special Programs - Alternative Education Services Youth Corrections Education Special Programs - Alternative Education Services Other Programs Special Programs - Indian Education Special Programs - Indian Education Total Special Instructional Programs Attendance & Social Work Svs Middle School Instruction - General English Language Acquisition Instructional Services Student Services - Central Total Attendance & Social Work Svs

111 112 111 112 111 112 111 111 111 112 111 112 112 111 112

2.00 8.94 6.00 5.74 34.09 8.89 2.50 2.00 30.20 121.30 5.00 2.00 2.00 0.50 1.38 776.86 8.00 3.00 12.63 4.00 27.63

(3.00) (0.25) (0.81) 3.00 (2.75) 0.25 0.50

2.00 8.94 6.00 5.74 31.09 8.89 2.50 2.00 29.95 121.30 5.00 2.00 2.00 0.50 1.38 776.05 8.00 6.00 9.88 4.25 28.13

1291

1292

1294 1299

2110

111 112 112 111

118

School District 24J/32, Marion/Polk Counties, Oregon 2012-13 Proposed Budget General Fund

FTE Comparison, By Program Within State Code


State Code Object Code Budget 2011-12 Proposed Change Budget 2012-13

State Code/ Program Description

2115

Student Safety Security and Campus Liaison Officers Student Transportation Services Total Student Safety Guidance & Counseling Special Programs - Alternative Education Services Student Services - Central Guidance & Counseling Services High School Office of the Principal Total Guidance & Counseling Health Services Charter Schools Student Services - Central Middle School Office of the Principal High School Office of the Principal Total Health Services Psychological Services Charter Schools Student Services - Central Total Psychological Services Speech Pathology and Audiology Services Charter Schools Student Services - Central Student Services - Central Total Speech Pathology & Audiology Services

112 112

26.00 21.50 47.50 2.30 74.80 2.00 79.10 0.10 12.50 5.75 3.00 21.35 0.10 9.30 9.40 1.50 38.55 1.00 41.05

2.50 2.50 1.00 (1.35) (0.35) 2.00 0.44 2.44

28.50 21.50 50.00 2.30 1.00 73.45 2.00 78.75 0.10 12.50 5.75 3.00 21.35 0.10 9.30 9.40 1.50 40.55 1.44 43.49

2120

111 111 111 112

2130

111 111 112 112

2140

111 111

2150

111 111 112

119

School District 24J/32, Marion/Polk Counties, Oregon 2012-13 Proposed Budget General Fund

FTE Comparison, By Program Within State Code


State Code Object Code Budget 2011-12 Proposed Change Budget 2012-13

State Code/ Program Description

2160

Occupational Therapy Charter Schools Student Services - Central Student Services - Central Total Occupational Therapy Student Services - Central Student Services - Central Student Services - Central Total Student Services Central Improvement of Instruction Talented and Gifted Education Talented and Gifted Education Curriculum Services Curriculum Services Curriculum Services Instructional Staff Development Total Improvement of Instruction Educational Library Media Services Elementary Instruction - General Middle School Instruction - General High School Instruction - General School Library Media Services Central Library Media Services Central Library Media Services Total Educational Library Media Services Assessment/ Testing Services Assessment & Testing Assessment & Testing Assessment & Testing Total Assessment & Testing
120

111 111 112

1.10 7.43 2.63 11.16 7.14 4.00 11.14 0.50 1.00 4.00 2.00 1.25 1.00 9.75 38.04 11.00 8.68 6.00 1.00 3.00 67.72 2.00 3.00 1.00 6.00

(0.83) (0.83) 1.00 1.00 0.50 0.50 -

1.10 7.43 2.63 11.16 6.31 4.00 10.31 0.50 1.00 5.00 2.00 1.25 1.00 10.75 38.04 11.00 8.68 6.00 1.00 3.50 68.22 2.00 3.00 1.00 6.00

2190

112 113

2210

112 113 111 112 113 113

2220

112 112 112 111 111 112

2230

111 112 113

School District 24J/32, Marion/Polk Counties, Oregon 2012-13 Proposed Budget General Fund

FTE Comparison, By Program Within State Code


State Code Object Code Budget 2011-12 Proposed Change Budget 2012-13

State Code/ Program Description

2310

Board of Education School Board Total School Board of Education Executive Administration Executive Administration - Office of the Superintendent Executive Administration - Office of the Superintendent Executive Administration - Office of the Superintendent Human Resources Curriculum Services Curriculum Services Business Services Total Executive Administration Office of the Principal Elementary School Office of the Principal Elementary School Office of the Principal Middle School Office of the Principal Middle School Office of the Principal High School Office of the Principal High School Office of the Principal Total Office of the Principal Other Support / Operations of Level Offices Instructional Services Instructional Services K-12 Support Services K-12 Support Services K-12 Support Services Total Other Support and Operations of Level Offices

112

0.50 0.50 3.00 1.00 1.00 1.00 1.00 1.00 1.00 9.00 81.63 42.70 48.75 22.50 68.10 24.00 287.68 5.50 1.50 0.50 4.00 4.00 15.50

3.44 1.00 0.50 (0.50) 4.44 (0.25) (0.25)

0.50 0.50 3.00 1.00 1.00 1.00 1.00 1.00 1.00 9.00 85.07 43.70 49.25 22.00 68.10 24.00 292.12 5.25 1.50 0.50 4.00 4.00 15.25

2320

112 113 114 113 112 113 114

2410

112 113 112 113 112 113

2490

112 113 111 113 112

121

School District 24J/32, Marion/Polk Counties, Oregon 2012-13 Proposed Budget General Fund

FTE Comparison, By Program Within State Code


State Code Object Code Budget 2011-12 Proposed Change Budget 2012-13

State Code/ Program Description

2520

Business Services Business Services Business Services Risk Risk Total Business Services Physical Plant Operations and Maintenance Security and Campus Liaison Officers Security and Campus Liaison Officers Maintenance Services Physical Plant Services Custodial Services Custodial Services Total Physical Plant Operations & Maintenance Student Transportation Services Business Services Student Transportation Student Transportation Total Student Transportation Purchasing and Mail Mail & Delivery Services Purchasing Total Purchasing and Mail Public Information Services Communications Relations & Communication Total Communications and Public Information Services

112 114 112 114

18.50 2.00 4.00 1.00 25.50 3.50 1.00 45.25 1.00 160.13 2.00 212.88 0.50 3.00 258.31 261.81 5.50 2.00 7.50 4.00 4.00

(1.00) (1.00) -

18.50 2.00 3.00 1.00 24.50 3.50 1.00 45.25 1.00 160.13 2.00 212.88 0.50 3.00 258.31 261.81 5.50 2.00 7.50 4.00 4.00

2540

112 114 112 114 112 114

2550

112 114 112

2570

112 112

2630

112

122

School District 24J/32, Marion/Polk Counties, Oregon 2012-13 Proposed Budget General Fund

FTE Comparison, By Program Within State Code


State Code Object Code Budget 2011-12 Proposed Change Budget 2012-13

State Code/ Program Description

2640

Personnel Services Human Resources Human Resources Human Resources Instructional Staff Development Instructional Staff Development Instructional Staff Development Total Personnel Services Technology & Information Services High School Office of the Principal Technology Services Technology Services Telecommunications Total Technology & Information Services Facilities Services Facilities Services / Planning Total Facilities Services

112 113 114 112 113 114

25.25 3.00 1.00 1.00 1.00 31.25 5.82 66.00 5.00 76.82 1.00 1.00

(1.00) 2.00 1.00 1.25 1.25 -

24.25 3.00 1.00 3.00 1.00 32.25 5.82 67.25 5.00 78.07 1.00 1.00

2660

112 112 114 112

4100

114

TOTAL FTE - ALL PROGRAMS

3,645.16

13.04

3,658.20

123

DEBT SERVICE FUND

INSERT TABBED PAGE

Salem-Keizer School District 24J/32 Marion/Polk Counties, Oregon 2012-13 Proposed Budget

DEBT SERVICE FUND

Salem-Keizer School District 24J/32, Marion/Polk Counties, Oregon 2012-13 PROPOSED BUDGET

DEBT SERVICE FUND


Table of Contents

DEBT SERVICE FUND


General Obligation Bonds Overview Debt Service Budget GO Bonds Debt Service Schedule GO Bonds PERS Revenue Bonds Overview Debt Service Budget - PERS Debt Service Schedule - PERS 124 125 127 130 131 132 133 126 129

DEBT SERVICE FUND - GENERAL OBLIGATION BONDS


Debt Service Fund - General Obligation Bonds $32,285,206

When the District sells bonds to finance a voter approved bond levy, an account is set up to repay the debt associated with the sale. The Debt Service Fund General Obligation Bonds account receives the money that is allocated from our taxpayers to repay the debt associated with the voter-approved construction bond. On November 3, 1998, the voters of the District approved a $177.1 million general obligation bond measure for the construction and improvements of our schools. In June 1999, the District issued the entire amount of bonds approved. By issuing these bonds over 20 years instead of 30 years, the taxpayers saved approximately $55 million in interest costs. In February 2004, the District advance refunded all the General Obligation Bonds, Series 1993B (approved by votes in March 1992) and the entire callable portion of the District's General Obligation Bonds, Series 1999. This resulted in a net savings to local taxpayers of $19.4 million, with a present value savings of $8.4 million. In April 2008, the District did a current refunding of $24.2 million of the Series callable portion of the outstanding 1998 Refunded Bonds, maturing on June 1 in the years 2009 through 2014. This resulted in a net present value savings of $1.4 million to the District's taxpayers. In November 2008, District voters approved a $242.1 million construction bond, and in February 2009 the District issued $178.7 million of those bonds. Average rate per thousand and total interest costs are projected lower than amounts discussed with voters. In December 2009, the District issued an additional $31.76 million in these bonds. The District was able to take advantage of the federal Qualified School Construction Bond Program, again resulting in savings for taxpayers. In June 2011 the District issued the final $31.6 million in these bonds. Interest rates were again lower than expected, resulting in more value for the taxpayer. Currently, the District is repaying the 2004 Refunding Issue, 2008 Refunding Issue, February and December 2009 General Obligation Bond Issues and the June 2011 Issue.

TOTAL DISTRICTBUDGET ALLFUNDS

General Obligation Debt Service Fund: 6% of all District Funds

* Restricted Fund: The Debt Service Fund - General Obligation Bonds is a restricted account under Oregon law. The fund may only be used as specified by law. It cannot be spent on instructional programs or general operations of the school district.

124

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Debt Service Fund-General Obligation Bonds


Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

Account Code and Description ESTIMATED RESOURCES Taxes to be Levied, Outstanding Bond Issues Less: Uncollectible Taxes 1111 1112 1510 5400 Total Current Year Taxes, Debt Service Prior Year Taxes Interest Earned Beginning Balance Unreserved Balance Net Working Capital, July 1 $

FTE

FTE

Adopted

26,602,984 1,297,114 105,798 -

23,982,776 995,752 4,339,038 4,339,038

28,361,511 (1,014,073) 27,347,438 1,060,697 20,000 3,111,182 3,111,182

32,366,707 (1,780,169) 30,586,538 966,179 732,489 732,489 $ $ -

TOTAL ESTIMATED RESOURCES


ESTIMATED REQUIREMENTS 5100 - Debt Service 610 Principal on Bonds Outstanding Issue of June 2011 Issue of February 2009 Issue of April 2008 (Refunding) Issue of March 2004 (Refunding) Total Principal Requirements 620 Interest on Bonds Outstanding Issue of June 2011 Issue of December 2009 Issue of February 2009 Issue of April 2008 (Refunding) Issue of March 2004 (Refunding) Total Interest Requirements TOTAL DEBT SERVICE

28,005,896

29,317,566

31,539,317

32,285,206

18,339,976 430,000 18,769,976

3,700,000 3,965,000 10,000,000 17,665,000 -

1,220,000 4,970,000 4,140,000 10,765,000 21,095,000 -

1,040,000 5,515,000 4,335,000 11,910,000 22,800,000 $ $ -

3,448,307 801,319 5,231,904 9,481,530 28,251,506

594,349 2,764,691 787,051 4,352,989 8,499,080 -

1,211,833 397,000 2,620,400 600,925 3,854,113 8,684,271 29,779,271 -

1,227,175 397,000 2,421,600 411,513 3,329,250 7,786,538 30,586,538 $ $ $ $ -

$ $

$ $

$ $

$ 26,164,080

125

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Debt Service Fund-General Obligation Bonds


Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

Account Code and Description 7000 - Unappropriated Ending Fund Balance 820 Reserve for Future Years* $ $ $

FTE

FTE

Adopted

4,339,038 4,339,038 32,590,544

$ $ $

3,153,486 3,153,486 29,317,566 -

$ $ $

1,760,046 1,760,046 31,539,317 -

$ $ $

1,698,668 1,698,668 32,285,206

$ $ $

$ $ $

TOTAL FUND BALANCE

TOTAL ESTIMATED REQUIREMENTS

* Under normal circumstances, the District receives its first tax revenue in late November for the current year's operations. Bond obligations due and payable to November 15 must be met from sources other than current year tax revenues. Consequently, these requirements are incorporated in the levy the previous year. One purpose of the Reserve is to identify those obligations and, when combined with the estimated requirements for principal and interest, provide an estimate of the total Debt Service requirements for the year. The District is operating well within its legal bonding capacity as specified by ORS 328.245 as detailed below: True cash value of taxable property within School District 24J/32, Marion/Polk County, Oregon at June 30, 2011 $ 23,835,105,862 Bonded debt limit based on 7.95% of true cash value $ 1,894,890,916 Bonded Debt at June 30, 2012 $ (308,810,189) Legal Bonding Capacity Remaining Percent of Limit Issued
$ 1,586,080,727 16.30%

Debt limitations apply to general obligation bonds only. The limitation does not apply to pension obligations or other debt secured by the full faith and credit of the District.

Debt Management: The District has never defaulted on a debt obligation. The District has not used bond proceeds for operational purposes.

126

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Debt Service Fund


SCHEDULE OF OUTSTANDING BONDS AND ANNUAL PRINCIPAL RETIREMENT AS OF JUNE 30, 2012 Date of Issue Annual Interest Payment $ 3,329,250 2,751,250 2,133,250 1,763,000 1,359,750 936,500 482,250 Annual Principal Retirement $ 10,910,000 1,000,000 10,925,000 2,050,000 6,605,000 1,000,000 8,065,000 8,465,000 9,085,000 9,645,000 $ Outstanding Bonds June 30 67,750,000

Amount of Issue

Interest Rate 5.00% 3.25% 5.00% 3.50% 5.00% 4.00% 5.00% 5.00% 5.00% 5.00%

Interest Dates 12/15 & 6/15

Maturity Date 6/15/2013 6/15/2013 6/15/2014 6/15/2014 6/15/2015 6/15/2015 6/15/2016 6/15/2017 6/15/2018 6/15/2019

Callable Date

2004 Refunding Issue $149,625,000

2008 Refunding Issue $21,575,000

3.25% 3.25%

12/15 & 6/15

6/15/2013 6/15/2014

411,513 214,950

4,335,000 4,520,000

8,855,000

2009 February $178,715,187 2.50% 4.00% 3.25% 4.00% 3.00% 4.00% 5.00% 4.00% 5.00% 4.00% 5.00% 4.01% 4.22% 4.46% 4.71% 12/15 & 6/15 6/15/2013 6/15/2013 6/15/2014 6/15/2014 6/15/2015 6/15/2015 6/15/2015 6/15/2016 6/15/2016 6/15/2017 6/15/2017 6/15/2017 6/15/2018 6/15/2019 6/15/2020 2,421,600 2,216,000 1,987,400 1,219,000 1,424,770 560,613 1,509,148 1,691,623 1,000,000 4,515,000 2,000,000 4,090,000 300,000 14,110,000 3,900,000 1,900,000 18,100,000 950,000 4,000,000 3,063,230 1,189,388 2,640,853 2,458,377 $ 170,045,187

127

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Debt Service Fund


SCHEDULE OF OUTSTANDING BONDS AND ANNUAL PRINCIPAL RETIREMENT AS OF JUNE 30, 2012 Date of Issue Annual Interest Payment 10,402,013 11,603,135 12,713,523 13,850,646 15,047,334 16,254,865 17,485,325 18,636,895 19,861,037 21,106,889 Annual Principal Retirement 12,517,987 12,006,866 11,606,477 11,199,354 10,752,666 10,320,136 9,884,676 9,558,105 9,178,963 8,803,111 Outstanding Bonds June 30

Amount of Issue

Interest Rate 5.00% 5.17% 5.26% 5.35% 5.46% 5.56% 5.66% 5.70% 5.77% 5.84%

Interest Dates

Maturity Date 6/15/2021 6/15/2022 6/15/2023 6/15/2024 6/15/2025 6/15/2026 6/15/2027 6/15/2028 6/15/2029 6/15/2030

Callable Date

2009 February (continued)

2009 December $31,760,000 1.25% 1.25% 1.25% 1.25% 1.25% 1.25% 1.25% 1.25% 2.00% 3.00% 1.15% 3.00% 2.00% 3.00% 4.00% 2.00% 4.00% 3.50% 4.00% 5.00% 12/15 & 6/15 6/15/2013 6/15/2014 6/15/2015 6/15/2016 6/15/2017 6/15/2018 6/15/2019 6/15/2020 6/15/2013 6/15/2014 6/15/2015 6/15/2015 6/15/2016 6/15/2016 6/15/2016 6/15/2017 6/15/2017 6/15/2018 6/15/2018 6/15/2018 $ 397,000 397,000 397,000 397,000 397,000 397,000 397,000 397,000 1,227,175 1,206,375 1,175,475 1,139,950 1,112,000 881,400 $ 31,760,000 1,040,000 1,030,000 50,000 1,165,000 500,000 465,000 100,000 500,000 5,515,000 200,000 5,500,000 8,600,000 $ 31,760,000

2011 June $31,620,000 12/15 & 6/15 $ $ $ 30,400,000

128

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Debt Service Fund


SCHEDULE OF OUTSTANDING BONDS AND ANNUAL PRINCIPAL RETIREMENT AS OF JUNE 30, 2012 Date of Issue Annual Interest Payment 224,400 82,500 $193,598,804 Annual Principal Retirement 1,000,000 2,985,000 500,000 1,250,000 $308,810,189 $308,810,187 Outstanding Bonds June 30

Amount of Issue

Interest Rate 2.25% 4.00% 4.00% 5.00%

Interest Dates

Maturity Date 6/15/2019 6/15/2019 6/15/2020 6/15/2020

Callable Date

Total Existing Debt

129

DEBT SERVICE FUND - PERS PENSION BONDS

Debt Service Fund - Public Employee Retirement System (PERS) Bonds $17,473,784

TOTAL DISTRICT BUDGET - ALL FUNDS

This fund accounts for the District's refinancing of its accrued Public Employee Retirement System (PERS) liability in 2002 and 2004. Efficient management of taxpayer money: The District was able to issue bonds in the amount of $203.4 million in 2002 and 2004 to extinguish its unfunded actuarial liability (UAL) with PERS, resulting in a savings to the District of approximately $1.57 million for the 2012-13 fiscal year. The reduced PERS cost will allow the District to fund additional programs and services. A sufficient ending balance will be retained within the fund in order to provide a reserve for variances in the annual debt service payment, a buffer against any increase in PERS costs, differences between the estimated versus actual data used in the sale of the bonds, and for potential legal settlement issues that could result from existing and future challenges to the PERS system. behalf of the District from its State School Fund allocation. The * Restricted Fund: The Debt Service Fund - PERS Bonds is a restricted account and may only be used for retirement of PERS Bond Debt. repayment of these bonds will be made by the State of Oregon on

PERS Bonds Debt Service Fund: 3% of all District Funds

130

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Debt Service Fund-PERS Pension Bonds


Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

Account Code and Description ESTIMATED RESOURCES 1970 5400 Services Provided to Other Funds Beginning Fund Balance $

FTE

FTE

Adopted

12,808,946 10,051,196 22,860,142

12,026,202 10,648,089 22,674,291 -

$ 14,271,877 6,278,089 $ 20,549,966 -

10,473,784 7,000,000 17,473,784 $ $ -

TOTAL ESTIMATED RESOURCES


ESTIMATED REQUIREMENTS 2520 - Business Services 390 Allowance for PERS Adjustments/Litigation Total Business Services TOTAL BUSINESS SERVICES 5100 - Debt Service 610 Principal on Bonds Outstanding Issue of October 2002 Issue of February 2004 Issue of December 2011 (refunding) Total Principal Requirements 620 Interest on Bonds Outstanding Issue of October 2002 Issue of February 2004 Issue of December 2011 (refunding) Total Interest Requirements TOTAL DEBT SERVICE 5200 - Transfer of Funds 710 Transfer to General Fund (Annual Savings) TOTAL TRANSFER OF FUNDS 7000 - Unappropriated Ending Fund Balance 770 Unreserved Fund Balance TOTAL UNAPPROPRIATED ENDING FUND BALANCE

$ $ $

$ $ $

$ $ $

6,958,087 6,958,087 6,958,087 -

$ $ $

3,201,423 3,201,423 3,201,423 $ $ $ $ -

1,650,269 375,000 2,025,269

1,800,096 675,000 2,475,096 -

1,938,750 1,005,000 2,943,750 -

2,054,505 1,360,000 3,414,505 $ $ -

5,403,945 4,782,839 10,186,784 12,212,053

5,644,118 4,767,363 10,411,481 12,886,577 -

5,910,465 4,737,663 -

5,794,510 4,691,553 371,793 10,857,856 14,272,361 $ $ $ $ -

$ $

$ $

$ 10,648,128 $ 13,591,878

$ $

$ $

$ $

5,000,000 5,000,000 -

$ $

1 1 -

$ $

$ $ -

$ $

10,648,089 10,648,089

$ $

4,787,714 4,787,714 -

$ $

$ $

$ $

$ $

TOTAL ESTIMATED REQUIREMENTS

22,860,142

22,674,291

$ 20,549,966

17,473,784

131

School District 24J/32, Marion/Polk County, Oregon

2012-13 Proposed Budget Debt Service Fund-PERS Bonds


SCHEDULE OF OUTSTANDING BONDS AND ANNUAL PRINCIPAL RETIREMENT AS OF JUNE 30, 2012 Date of Issue 2002 Interest Rate 5.18% 5.36% 5.51% 5.67% 5.82% 5.93% 6.02% 6.10% 5.48% 5.49% 5.55% 5.55% 5.55% 5.55% 5.55% 4.77% 4.79% 4.92% 5.02% 5.12% 5.22% 5.32% 5.37% 5.42% 5.47% 5.53% 5.53% 5.53% 5.53% 5.53% 5.53% 4.12% 4.12% 4.12% 4.12% Interest Dates 6/30 & 12/30 Maturity Date 6/30/2013 6/30/2014 6/30/2015 6/30/2016 6/30/2017 6/30/2018 6/30/2019 6/30/2020 6/30/2021 6/30/2022 6/30/2023 6/30/2024 6/30/2025 6/30/2026 6/30/2027 6/30/2028 6/30/2013 6/30/2014 6/30/2015 6/30/2016 6/30/2017 6/30/2018 6/30/2019 6/30/2020 6/30/2021 6/30/2022 6/30/2023 6/30/2024 6/30/2025 6/30/2026 6/30/2027 6/30/2028 6/30/2013 6/30/2014 6/30/2015 6/30/2016 132 Callable Date Annual Interest Payment $ 5,794,510 6,139,107 6,516,158 6,935,245 7,387,507 7,866,232 8,375,816 8,915,349 4,304,015 4,304,015 3,828,899 3,291,428 2,681,483 1,998,833 1,238,205 393,218 $ 4,691,553 4,626,641 4,542,763 4,435,688 4,303,332 4,142,726 3,950,519 3,723,227 3,459,144 3,154,643 2,806,013 2,408,550 1,961,887 1,462,156 905,210 286,627 321,793 321,793 321,793 321,793 Annual Principal Retirement $ 2,054,505 2,149,908 2,232,857 2,293,770 2,336,508 2,377,782 2,413,198 2,438,666 8,670,000 9,790,000 10,990,000 12,300,000 13,705,000 15,225,000 7,085,000 $ 1,360,000 1,750,000 2,175,000 2,635,000 3,135,000 3,680,000 4,270,000 4,915,000 5,615,000 6,370,000 7,190,000 8,080,000 9,040,000 10,075,000 11,190,000 5,185,000 Outstanding Bonds June 30 $ 96,062,194

Amount of Issue $114,614,763

2004

$88,815,000

6/30 & 12/30

86,665,000

2011

$7,820,000

6/30 & 12/30

7,820,000

School District 24J/32, Marion/Polk County, Oregon

2012-13 Proposed Budget Debt Service Fund-PERS Bonds


SCHEDULE OF OUTSTANDING BONDS AND ANNUAL PRINCIPAL RETIREMENT AS OF JUNE 30, 2012 Date of Issue Interest Rate 4.12% 4.12% 4.12% 4.12% 4.12% Interest Dates Maturity Date 6/30/2017 6/30/2018 6/30/2019 6/30/2020 6/30/2021 Callable Date Annual Interest Payment 321,793 321,793 321,793 321,793 321,793 $ 133,726,836 Annual Principal Retirement 7,820,000 $ 190,547,194 $ 190,547,194 Outstanding Bonds June 30

Amount of Issue

Total

133

CAPITAL PROJECTS FUND

INSERT TABBED PAGE

Salem-Keizer School District 24J/32 Marion/Polk Counties, Oregon 2012-13 Proposed Budget

CAPITAL PROJECTS FUND

Salem-Keizer School District 24J/32, Marion/Polk Counties, Oregon 2012-13 PROPOSED BUDGET

CAPITAL PROJECTS FUND


Table of Contents

CAPITAL PROJECTS FUND


Capital Projects Fund Overview Budget 134 135 139

CAPITAL PROJECTS FUND


RESTRICTED FUND*
Capital Projects Fund Total in Fund for current year: $87,940,665 The Capital Projects Fund was established to account for the proceeds of voter approved general obligation bond issues. The proceeds from the sale of bonds are used for the acquisition, construction, and improvement of school district facilities. Proceeds that are not immediately needed for facilities are invested until they are required. The tax levy needed to support the repayment of general obligations bonds issued for the purpose of capital construction and improvement is outside the limits established by Ballot Measure #5, the property tax limitation measure. In November 2008, voters approved a $242.1 million bond measure for the District. Projects funded under this bond measure include: Amounts Estimated Capital repairs and renovations. . . . . . . . . . . . $114.2 million New Construction. . . . . . . . . . . . . . . . . . . . . . $122.4 million Straub Middle School Kalapuya Elementary School Battle Creek Elementary School Cesar E. Chavez Elementary School Short Term overcrowding. . . . . . . . . . . . . . . . $5.0 million Reimbursements . . . . . . . . . . . . . . . . . . . . $0.5 million $242.1 million Construction activity approved by this bond will be budgeted over multiple years. The use of resources in this fund is restricted by State statute, administrative rule and policy.

Total District Budget-- All Funds

Capital Projects Fund: 15% of all District Funds

*Restricted Fund: The Capital Projects Fund is a restricted account under Oregon law. The fund may only be used on projects approved by voters. It cannot be spent for instructional programs or general operations of the school district.

134

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Capital Projects Fund


Account Code and Description ESTIMATED RESOURCES 1510 1960 5100 5400 Earnings on Investments Miscellaneous Local Revenue Bond Proceeds Beginning Balance Unreserved Balance Net Working Capital, July 1 $ 1,830,741 17,754 31,760,050 181,026,440 181,026,440 $ 214,634,985 $ 914,396 1,104,923 35,383,732 187,442,214 187,442,214 $ 224,845,265 $ 422,385 125,696,563 125,696,563 $ 126,118,948 $ 267,214 87,673,451 87,673,451 $ 87,940,665 $ $ Prior Years' Actuals 2009-10 2010-11 FTE 2011-12 Budget FTE Budget Next Year 2012-13 Proposed Approved Adopted

TOTAL ESTIMATED RESOURCES


ESTIMATED REQUIREMENTS 1000 - INSTRUCTION 1111 - Elementary Instruction Supplies and Materials 460 Non-Consumable Supplies Total Supplies and Materials Capital Outlay 554 Equipment Acquisition Total Capital Outlay Total Elementary Instruction 1113 - Middle School Instruction Supplies and Materials 460 Non-Consumable Supplies Total Supplies and Materials Capital Outlay 554 Equipment Acquisition Total Capital Outlay Total Middle School Instruction TOTAL INSTRUCTION

$ $ $ $ $

$ $ $ $ $

$ $ $ $ $

750,000 750,000 750,000 750,000 1,500,000 -

$ $ $ $ $

500,000 500,000 500,000 500,000 1,000,000 $ $ $ $ $ $ -

$ $ $ $ $ $

$ $ $ $ $ $

$ $ $ $ $ $

750,000 750,000 750,000 750,000 1,500,000 3,000,000 -

$ $ $ $ $ $

500,000 500,000 500,000 500,000 1,000,000 2,000,000 $ $ $ $ $ $ $ $ -

135

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Capital Projects Fund


Account Code and Description 2000 - SUPPORT SERVICES 2220 - Educational Media Supplies and Materials 430 Non-Consumable Supplies Total Supplies and Materials Total Educational Media TOTAL SUPPORT SERVICES 4000 - FACILITIES ACQUISITION AND CONSTRUCTION 4110 - Service Area Direction Purchased Services 390 Other General Professional & Technical Services Total Purchased Services Total Service Area Direction 4120 - Site Acquisition and Development Services Purchased Services 380 Non-Instructional Professional Services 390 Other General Professional & Technical Services Total Purchased Services Capital Outlay 510 Land Acquisition 553 Grounds Improvements 567 Licenses & Permits Total Capital Outlay Total Site Acquisition and Development Services $ $ $ 279,353 29,177 308,530 5,650,000 3,732,530 9,382,530 9,691,060 $ $ $ 92,954 74,245 167,199 1,969,986 7,259,149 3,096 9,232,231 9,399,430 $ $ $ 5,000,000 5,000,000 5,000,000 $ $ $ 5,000,000 5,000,000 5,000,000 $ $ $ $ $ $ $ $ $ 355,236 355,236 355,236 $ $ $ 238,566 238,566 238,566 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 1,000,000 1,000,000 1,000,000 1,000,000 $ $ $ $ 1,000,000 1,000,000 1,000,000 1,000,000 $ $ $ $ $ $ Prior Years' Actuals 2009-10 2010-11 FTE 2011-12 Budget FTE Budget Next Year 2012-13 Proposed Approved Adopted

$ $

$ $

$ $

$ $

136

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Capital Projects Fund


Account Code and Description Salaries and Wages 112 Regular Classified 114 Supervisory Classified 130 Additional Salary Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs Purchased Services 320 Property Services 340 Travel and Related Expenses 350 Communication 380 Professional Services 390 Other General Professional & Technical Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 411 Project Purchased Materials Total Supplies and Materials Capital Outlay 551 Land Acquisition 552 Buildings Acquisition 553 Grounds Improvements 554 Equipment Total Capital Outlay Prior Years' Actuals 2009-10 2010-11 FTE 2011-12 Budget FTE Budget Next Year 2012-13 Proposed Approved Adopted

4150 - Building Acquisition, Construction and Improvement Services $ 441,815 144,051 68,767 654,633 $ 613,642 222,333 92,307 928,282 14.00 2.90 16.90 $ 653,002 285,736 83,000 1,021,738 15.84 2.90 18.74 $ 807,056 288,593 84,660 1,180,309 $ $ -

85,505 48,947 12,234 126,964 273,650

130,912 68,806 16,988 175,712 392,418 -

214,032 78,163 31,879 215,576 539,650 -

269,110 90,294 14,164 241,088 614,656 $ $ -

17,378 8,258 21,339 374,337 808,388 1,229,700 36,321 29,482 65,803 14,875,205 37,902 -

13,213 22,705 24,864 767,082 845,958 1,673,822 60,135 910 61,045 65,040,474 3,501 33,000 -

16,160 15,110 1,010,000 1,041,270 16,362 16,362 5,000,000 99,466,598 10,000,000 -

16,322 15,262 1,020,100 1,051,684 16,526 16,526 5,000,000 63,543,827 8,500,000 $ $ $ $ $ $ -

$ $ $ $

$ $ $ $

$ $ $ $

$ $ $ $

$ 14,913,107

$ 65,076,975

$ 114,466,598

$ 77,043,827

137

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Capital Projects Fund


Account Code and Description Other 640 Dues and Fees 670 Taxes and Licenses Total Other Total Building Acquisition, Construction, and Improvement Services TOTAL FACILITIES ACQUISITION AND CONSTRUCTION 7000 - Unappropriated Ending Fund Balance Fund Equity 770 Unreserved Fund Balance Total Fund Equity O U O BALANCE G U $ 187,442,214 $ 187,442,214 $ 187,442,214 $ 214,634,985 $ 147,071,927 $ 147,071,927 $ 147,071,927 $ 224,845,265 16.90 $ $ $ 18.74 $ $ $ $ $ $ $ $ $ $ $ $ $ Prior Years' Actuals 2009-10 2010-11 3,951 5,631 9,582 $ $ 1,160 1,640 2,800 16.90 FTE 2011-12 Budget $ $ 3,030 30,300 33,330 18.74 FTE $ $ Budget Next Year 2012-13 Proposed Approved 3,060 30,603 33,663 $ $ $ $ $ $ Adopted

$ 17,146,475 $ 27,192,771

$ 68,135,342 $ 77,773,338

$ 117,118,948 $ 122,118,948

$ 79,940,665 $ 84,940,665

TOTAL ESTIMATED REQUIREMENTS

$ 126,118,948

$ 87,940,665

138

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Capital Projects Fund PERSONNEL RECAP

Object Code

Description

2011-12 Number FTE

Change

2012-13 Number FTE

2012-13 Projected Salaries

114 112

Supervisory Classified Salaries Regular Classified Salaries

2.90 14.00 16.90 1.84 1.84

2.90 15.84 18.74

288,593 807,056

TOTAL CAPITAL PROJECTS FUND

1,095,649

All positions in this fund are limited term.

139

SPECIAL REVENUE FUNDS

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Salem-Keizer School District 24J/32 Marion/Polk Counties, Oregon 2012-13 Proposed Budget

SPECIAL REVENUE FUNDS

Salem-Keizer School District 24J/32, Marion/Polk Counties, Oregon 2012-13 PROPOSED BUDGET

SPECIAL REVENUE FUNDS


Table of Contents

SPECIAL REVENUE FUNDS


SPECIAL REVENUE FUNDS OVERVIEW 140

FOOD SERVICES ASSET REPLACEMENT


FEE BASED PROGRAMS

. . .

141 146 155 -

145 154 176

GRANTS
Introduction Descriptions Four Year History of Resources & Requirements Summary of Expected Awards Grant Resources & Requirements 177 178 184 185 186 - 216 - 183

CAPITAL MAINTENANCE ENERGY CONSERVATION

217 220 -

219 222

SPECIAL REVENUE FUNDS


Special Revenue Funds $75,234,150 This section includes funds that are either for self-supporting programs, grant funds the District has received for specific projects, or fee-based programs. It includes funds received from the Federal government for Title programs such as those targeted at lowincome students. Revenue in these funds may only be used for targeted programs and services as specified by the source of the funds. Special Revenue Funds include: Food Services - $16,773,133: The District currently contracts with Sodexo School Services for its operation of the Food Service Program that provides nutritionally balanced lunches and breakfasts to all students in Salem-Keizer. This is a fee-based program. Students pay for meals and the District records the revenues along with the expenditures in this fund. In addition, Federal reimbursement dollars under the Free and Reduced Meal Program are recorded in this fund. Asset Replacement - $4,732,503: This fund receives the depreciation reimbursement from the State for District school busses. This revenue is used to purchase new student transportation equipment. It also provides for the replacement and repair of assets that are damaged, obsolete, are fully depreciated and have depleted the useful life of the equipment, or have not been budgeted for elsewhere. Other revenue sources for this fund are State facility grants, sales of property, surplus furniture and equipment, recyclable materials, equipment use fees, and donations. Fee-Based Programs - $15,518,613: This fund accounts for programs are generally self-supporting in nature. Included are Associated Student Body (ASB) programs, afterschool child care programs, and extended-day kindergarten programs. Revenue sources for this fund include fees, tuition, fund-raising activities, and donations. Grants - $37,229,314: Grants are funds received from state and federal agencies, nonprofit groups and private foundations for the purpose of expanding education offerings and opportunities. Uses of these funds are restricted by the source of the grant. Grant funds cannot be diverted or used for other purposes. Capital Maintenance Fund - The Capital Maintenance Fund was created by the board beginning in 2008-09. This fund provides for capital maintenance needs outside of those funded through a bond measure for Salem-Keizer School District buildings. Effective June 30, 2011, the District was required to consolidate this into the General Fund due to GASB 54. Energy Conservation Program $980,587: This fund reflects the activities of the energy conservation program that was created to make improvements and modifications to District facilities in order to reduce overall energy consumption. It was moved from the Internal Services Funds to the Special Revenue Funds as required by the Oregon Department of Education.

TOTAL DISTRICT BUDGET - ALL FUNDS

Special Revenue Funds: 13% of all District Funds

* Restricted Fund: The Special Revenue Funds may only be used as specified by law, administrative policy, or stipulation. These funds cannot be used for general operations of the school district.

140

Salem-Keizer School District 24J/32 Marion/Polk Counties, Oregon 2012-13 Proposed Budget

SPECIAL REVENUE FUND


Food Services
TheFoodServiceProgramsmissionistoprovidenutritionallybalancedmealstoallofthestudentsintheSalemKeizerPublic SchoolDistrict.TheDistrictparticipatesintheNationalSchoolLunch,Breakfast,andAfterSchoolSnackPrograms,aswellas theChildandAdultCareFoodProgram(CACFP).UndertheFederalFreeandReducedMealProgram,thosestudentswhose family income meets certain federal guidelines may qualify to receive free or reduced priced meals. Currently meals are preparedonsitein17secondaryschools.TheSalemKeizerFoodandNutritionCentersupportsandtransportsfoodproducts for all District schools. More than 32,000 students enjoy meals daily and over 500 students receive after school suppers everyday.OtherservicesavailableincludealacarteselectionsandcateringforspecialeventsatalllocationswithintheSchool District.TheDistrictcontractswithSodexoSchoolServicesforoperationoftheFoodServiceProgram. TheFoodServiceProgramoperatesunderthephilosophythattheprogramwillbefinanciallyselfsupporting.Bycombining marketing techniques, a desire to please the customer and a commitment to quality food and food presentation, the programisabletoattractalargenumberofstudentsandstaff.Thisallowstheprogramtoreducetheimpactoffixedcosts while maximizing the use of all federal reimbursements and subsidies. This minimizes the chance of any additional subsidizationfromtheGeneralFund. The Food Service Program continually strives to work within their budgetary constraints, provide quality meals and keep lunchandbreakfastpricesaslowaspossibleforstudents.

141

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Food Services


Prior Years' Actuals 2009-10 2009-10 2011-12 Budget Budget Next Year 2012-13 Proposed Approved Adopted

Account Code and Description ESTIMATED RESOURCES 1510 1600 1610 1620 1630 1990 3102 3299 4500 4900 5200 5300 5400 Interest on Investments Allowance for Increased Services Daily Sales-Reimbursable Daily Sales-Non-Reimbursable Special Functions Miscellaneous State School Fund-School Lunch Match State School Breakfast Program Federal School Lunch Program Commodities Donated by USDA Interfund Transfer-From General Fund Sale of or Compensation for Loss of Fixed Assets Beginning Balance Unreserved Balance Net Working Capital, July 1 TOTAL ESTIMATED RESOURCES ESTIMATED REQUIREMENTS 2540 - Maintenance of Building Purchased Services 380 Non-Instructional Professional Services 390 Allowance for Increased Activities 390 Property Services Total Purchased Services Supplies and Materials 410 Consumable Supplies Total Supplies and Materials TOTAL SUPPORT SERVICES $ $

FTE

FTE

14,586 1,816,256 277,816 444,978 9,592 35,161 10,327,356 827,715 187,300 7,491 1,222,754

1,784,910 344,103 373,735 36,422 34,301 10,603,985 761,601 187,300 1,414,908

21,528 608,794 2,200,000 291,705 467,668 74,062 187,300 11,245,039 808,483 706,463

21,528 770,885 2,200,000 291,705 467,668 74,062 187,300 11,245,039 808,483 706,463

1,222,754

1,414,908

706,463

706,463

$ $

$ $

$ 15,171,005

$ 15,541,265

$ 16,611,042

$ 16,773,133

39,433 124,507 163,940 47,764 47,764 211,704

29,278 211,965 241,243 39,356 39,356 280,599 -

176,750 118,186 294,936 57,699 57,699 352,635 -

178,518 119,368 297,886 58,276 58,276 356,162 $ $ $ $ $ $ -

$ $ $ $

$ $ $ $

$ $ $ $

$ $ $ $

142

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Food Services


Prior Years' Actuals 2009-10 2009-10 2011-12 Budget Budget Next Year 2012-13 Proposed Approved Adopted

Account Code and Description 3100 - Food Service Salaries and Wages 112 Regular Classified 124 Temporary Classified Staff Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs Purchased Services 320 District Overhead 320 Property Services 340 Travel and Related Expenses 350 Communications 380 Non-Instructional Professional Services 390 Other Purchased Services 390 Allowance for Increased Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 450 Food 460 Non-Consumable Supplies 470 Software 480 Computer Hardware Total Supplies and Materials Capital Outlay 520 Building Acquisition 540 Capital Equipment Total Capital Outlay $ $ $

FTE

FTE

36,105 6,546 42,651 5,984 3,173 520 12,011 21,688 500,000 378 935 64,620 11,614,799 80,700 -

$ $ $

36,624 6,126 42,750 6,021 3,140 516 12,526 22,203 400,000 14,643 627 73,192 12,112,212 82,359 -

1.00 1.00

$ $ $

37,653 10,281 47,934 10,929 3,667 1,496 12,756 28,848 500,000 6,060 1,010 74,700 13,677,088 60,000 622,274

1.00 1.00

$ $ $

37,492 10,487 47,979 8,548 3,670 576 12,756 25,550 6,121 1,020 75,447 13,813,859 60,600 628,497 $ $ $ $ $ $ -

$ $

$ $

$ $

$ $

$ 12,261,432 $ 838,968 168,509 1,271 23,024 1,031,772 92,223 67,883 160,106

$ 12,683,033 $ 680,153 75,170 307 28,331 783,961 57,703 57,703

$ 14,941,132 $ 51,510 808,483 40,400 10,100 910,493 300,000 300,000

$ 14,585,544 $ 52,025 816,568 40,804 10,201 919,598 303,000 303,000

$ $ $

$ $ $

$ $

$ $

143

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Food Services


Prior Years' Actuals 2009-10 2009-10 $ $ 26,744 26,744 $ $ 2011-12 Budget $ $ 30,000 30,000 Budget Next Year 2012-13 Proposed Approved Adopted $ $ 30,300 505,000 535,300 $ $ $ $ -

Account Code and Description Other 640 Dues and Fees 690 Indirect Costs Total Other TOTAL FOOD SERVICE 7000 - Unappropriated Ending Fund Balance Fund Equity 770 Unreserved Fund Balance Total Fund Equity TOTAL UNAPPROPRIATED ENDING FUND BALANCE TOTAL FOOD SERVICE FUND

FTE

FTE

$ 13,544,393

$ 13,589,650

$ 16,258,407

$ 16,416,971

$ $ $

1,414,908 1,414,908 1,414,908

$ $ $

1,671,016 1,671,016 1,671,016 1.00

$ $ $

1.00

$ $ $

$ $ $ $

$ $ $ $

$ 15,171,005

$ 15,541,265

$ 16,611,042

$ 16,773,133

144

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund - Food Services PERSONNEL RECAP

Object Code

Description

2011-12 Number FTE

Proposed Change

2012-13 Number FTE

2012-13 Projected Salaries

112 124

Regular Classified Salaries Temporary Classified (hourly worker)

1.00 -

1.00 -

37,492 10,487

TOTAL FOOD SERVICES FTE


Note: Hourly Worker: This position is hourly and is not a permanent FTE.

1.00

1.00

47,979

145

Salem-Keizer School District 24J/32 Marion/Polk Counties, Oregon 2012-13 Proposed Budget

SPECIAL REVENUE FUND


Asset Replacement
TheAssetReplacementFundprovidesforthepurchaseofstudenttransportationequipment,nonbondablecostsofopening new schools, replacement of district vehicles and technology, and other specified activities. Sources of income are the depreciation reimbursements from the State of Oregon, Facilities Grant revenue, sales of surplus furniture and equipment, equipmentusefees,salesoflandandbuildings,andinvestmentsearnings. Theuseofsomeoftheresourcesinthisfundisrestrictedbystatute,administrativeruleandpolicy.

146

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Asset Replacement


Prior Years' Actuals 2009-10 2010-11 Budget 2011-12 Budget Next Year 2012-13 Proposed Approved Adopted

Account Code and Description ESTIMATED RESOURCES 1510 1910 1960 1990 3222 3299 5100 5200 5300 5400 Earnings on Investments Lease Payments Recovery of Prior Year Expenditures Miscellaneous Local Sources State School Fund Transportation Equipment Facility Grant Loan Proceeds Transfers Sale of Surplus Property Beginning Balance Net Working Capital, July 1 TOTAL ESTIMATED RESOURCES ESTIMATED REQUIREMENTS 1000 - Instruction 2000 - Support Services 5100 - Debt Service 5200 - Transfer of Funds 7000 - Unappropriated Ending Fund Balance TOTAL ESTIMATED REQUIREMENTS $ $

FTE

FTE

Summary of Fund for All Categories


59,069 56,544 55 22,010 1,040,020 15,812 84,886 16,710 13,230,556 $ 63,021 1,489,051 4,990 37,110 6,441,150 $ 91,086 1,049,136 3,000,000 10,000 9,113,375 $ 912,503 2,320,000 1,500,000 1,500,000 4,732,503 $ $ -

$ 13,230,556 $ 14,525,662

$ 6,441,150 $ 8,035,322 -

$ 9,113,375 $ 13,263,597 -

$ $

$ $

$ $

766,599 1,717,913 5,600,000 6,441,150

299,847 1,651,185 5,015,906 1,178,959 -

831,114 5,668,060 1,746,365 5,018,058 -

446,537 2,984,059 1,301,907 4,732,503 $ $ -

$ 14,525,662

$ 8,145,897

$ 13,263,597

147

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Asset Replacement


Prior Years' Actuals 2009-10 2010-11 Budget 2011-12 Budget Next Year 2012-13 Proposed Approved Adopted

Account Code and Description

FTE

FTE

Bus Replacement
ESTIMATED RESOURCES 1510 3222 3299 5100 5200 5300 5400 Earnings on Investments State School Fund Transportation Equipment Facility Grant Loan Proceeds Transfer From General Fund Sale of Surplus Property Beginning Balance TOTAL ESTIMATED RESOURCES ESTIMATED REQUIREMENTS 2550 - Student Transportation Purchased Services 390 Allowance for Increased Activities Total Purchased Services Capital Outlay 554 New Equipment 564 Bus & Capital Bus Improvements Total Capital Outlay Other 640 Dues and Fees Total Other TOTAL STUDENT TRANSPORTATION $ $ $ $ $ $ $ 675,970 675,970 675,970 $ $ $ $ $ $ $ $ $ $ 11,342 11,342 3,000,000 $ $ $ $ $ $ $ 2,717,959 2,717,959 2,717,959 $ $ $ $ $ $ $ $ $ 1,751 1,040,020 2,565 3,084,874 $ 1,489,051 37,110 367,104 $ 10,000 1,050,000 3,000,000 320,000 79,404 $ 912,503 2,320,000 787,363 4,019,866 $ $ -

$ 4,129,210

$ 1,893,265

$ 4,459,404

$ 3,000,000 $ $ 6,000 6,000

$ 3,017,342

148

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Asset Replacement


Prior Years' Actuals 2009-10 2010-11 Budget 2011-12 Budget Next Year 2012-13 Proposed Approved Adopted

Account Code and Description 5110 - Debt Service Other 610 610 622 Allowance for Growth Principal on Bus Loan Outstanding Interest on Bus Loan Outstanding Total Other TOTAL DEBT SERVICES 5200 - Transfer of Funds Fund Modifications - To General Fund 710 TOTAL TRANSFER OF FUNDS TOTAL BUS REPLACEMENT EST. REQUIREMENTS $

FTE

FTE

1,296,796 289,340

1,331,459 319,726 -

1,176,567 265,495 -

312,205 881,053 108,649 1,301,907 1,301,907 $ $ $ $ -

$ 1,586,136 $ 1,586,136

$ 1,651,185 $ 1,651,185

$ 1,442,062 $ 1,442,062

$ $

$ 1,500,000 $ 1,500,000 $ 3,762,106

$ $

$ $

$ $ $

4,019,866

$ $ $

$ $ $

$ 1,651,185

$ 4,459,404

149

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Asset Replacement


Prior Years' Actuals 2009-10 2010-11 Budget 2011-12 Budget Next Year 2012-13 Proposed Approved Adopted

Account Code and Description

FTE

FTE

New School Equipment


ESTIMATED RESOURCES 1510 1910 1960 1990 3299 5300 5400 Earnings on Investments Lease Payments Recovery of Prior Year Expenditures Miscellaneous Local Sources Facility Grant Sale of Surplus Property Beginning Balance $ 53,207 56,544 55 26,754 15,812 8,377 7,375,998 $ 63,021 4,990 5,470,568 $ 464,200 464,200 $ 446,537 446,537 $ $ -

TOTAL ESTIMATED RESOURCES ESTIMATED REQUIREMENTS 1111 - Elementary Programs Supplies and Materials 410 Consumable Supplies 420 Textbooks Total Supplies and Materials TOTAL ELEMENTARY PROGRAMS 1121 - Middle School Programs Supplies and Materials 420 Textbooks Total Supplies and Materials TOTAL MIDDLE SCHOOL PROGRAMS

$ 7,536,747

$ 5,538,579

$ $ $

$ $ $

$ $ $

$ $ $

223,268 223,269 446,537 446,537 $ $ $ $ -

$ $ $

$ $ $

$ $ $

464,200 464,200 464,200 -

$ $ $

$ $ $ $ -

150

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Asset Replacement


Prior Years' Actuals 2009-10 2010-11 Budget 2011-12 Budget Next Year 2012-13 Proposed Approved Adopted

Account Code and Description 2220 - Library Media Supplies and Materials 430 Library Books 470 Computer Software Total Supplies and Materials TOTAL LIBRARY MEDIA 2540 - Maintenance Purchased Services 390 Other General Professional Services Total Purchased Services Supplies and Materials 460 Non-Consumable Supplies Total Supplies and Materials Other 670 Licenses and Permits Total Other TOTAL MAINTENANCE 5200 - Transfer of Funds Fund Modifications 710 TOTAL TRANSFER OF FUNDS $ $ $ $ $ $ $ $ $ $

FTE

FTE

$ $ $

104,576 6,000 110,576 221,152 -

$ $ $

$ $ $

$ $ $ $ -

2,150 2,150 44,852 44,852 19,177 19,177 66,179

$ $ $ $ $ $ $

$ $ $ $ $ $ $

$ $ $ $ $ $ $

$ $ $ $ $ $ $ $ -

$ 2,000,000 $ 2,000,000

$ 4,710,834 $ 4,710,834 $ 4,931,986 -

$ $ $

464,200 -

$ $ $

446,537 $ $ $ $ -

TOTAL NEW SCHOOL EQUIPMENT EST. REQUIREMENTS $ 2,066,179

151

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Asset Replacement


Prior Years' Actuals 2009-10 2010-11 Budget 2011-12 Budget Next Year 2012-13 Proposed Approved Adopted

Account Code and Description

FTE

FTE

Technology Replacement
ESTIMATED RESOURCES 1510 5400 Earnings on Investments Beginning Balance TOTAL ESTIMATED RESOURCES ESTIMATED REQUIREMENTS 2660 - Technology Services Purchased Services 380 Non-Instructional Professional Services Total Purchased Services Supplies & Materials 410 Consumable Supplies 470 Computer Software 480 Computer Hardware Total Purchased Services TOTAL TECHNOLOGY SERVICES 5200 - Transfer of Funds 710 Fund Modifications TOTAL TRANSFER OF FUNDS TOTAL TECHNOLOGY ESTIMATED REQUIREMENTS $ $ $ 24,419 24,419 31 31 24,450 $ $ $ 783 783 76,328 1,584 77,912 78,695 $ $ $ 2,990 2,990 263,110 263,110 266,100 $ $ $ 266,100 266,100 266,100 $ $ $ $ $ $ $ 2,103 820,753 822,856 $ 298,406 298,406 $ 266,100 266,100 $ 266,100 266,100 $ $ -

$ $

$ $

$ $

$ $

$ $ $

500,000 500,000 524,450

$ $ $

78,695 -

$ $ $

266,100 -

$ $ $

266,100 $ $ $ $ -

152

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Asset Replacement


Prior Years' Actuals 2009-10 2010-11 Budget 2011-12 Budget Next Year 2012-13 Proposed Approved Adopted

Account Code and Description

FTE

FTE

Vehicle Replacement (Transferred to the General Fund 2010-11)


ESTIMATED RESOURCES 1510 5200 5300 5400 Earnings on Investments Transfer From General Fund Sale of Surplus Property Beginning Balance TOTAL ESTIMATED RESOURCES ESTIMATED REQUIREMENTS 5110 - Debt Service Other 610 610 621 621 Principal on Vehicles Principal on Activity Vans Interest on Vehicles Interest on Activity Vans Total Other TOTAL DEBT SERVICE 5200 - Transfer of Funds 710 Fund Modifications - To General Fund TOTAL TRANSFER OF FUNDS TOTAL VEHICLE REPLACEMENT EST. REQUIREMENTS $ 38,454 76,910 2,555 13,858 131,777 131,777 $ $ $ $ $ $ $ $ 2,008 84,886 5,768 344,187 436,849 $ 305,072 305,072 $ $ $ $ -

$ $

$ $

$ $

$ $

$ $ $

131,777

$ $ $

305,072 305,072 305,072 -

$ $ $

$ $ $

$ $ $ $ -

153

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Asset Replacement


Prior Years' Actuals 2009-10 2010-11 Budget 2011-12 Budget Next Year 2012-13 Proposed Approved Adopted

Account Code and Description

FTE

FTE

Portables (Closed 2009-10)


ESTIMATED RESOURCES 5400 Beginning Balance $ 1,600,000 $ 1,600,000 $ $ $ $ $ $ $ $ -

TOTAL ESTIMATED RESOURCES ESTIMATED REQUIREMENTS 5200 - Transfer of Funds 710 Fund Modifications TOTAL TRANSFER OF FUNDS TOTAL PORTABLES ESTIMATED REQUIREMENTS

$ 1,600,000 $ 1,600,000 $ 1,600,000

$ $ $

$ $ $

$ $ $

$ $ $ $ -

7000 - Unappropriated Ending Fund Balance 770 Unreserved Fund Balance TOTAL UNAPPROPRIATED ENDING FUND BALANCE

$ 6,441,150 $ 6,441,150

$ 1,178,959 $ 1,178,959 -

$ $

$ $

$ $ -

TOTAL SPECIAL REVENUE FUND ASSET REPLACEMENT

$ 14,525,662

$ 8,145,897

$ 5,189,704

4,732,503

154

Salem-Keizer School District 24J/32 Marion/Polk Counties, Oregon 2012-13 Proposed Budget

SPECIAL REVENUE FUND


Fee Based Programs
This fund represents programs which are selfsupporting in nature. Programs in the fund include, but are not limited to, elementaryafterschoolchildcareandenrichmentprograms,AssociatedStudentBody(ASB)activitiesandprograms,theE rateProgram,AVIDcollegevisitationsupport,andtuitionbasedstaffdevelopmentprograms.Therevenuetosupportthese programs and activities comes from many sources, including tuition and user fees, grants and donations, overhead and buildingrentalfees,theSchoolsandLibrariesProgramoftheUniversalServiceFund(ErateProgram),studentactivitycard sales,booksales,athleticparticipationfees,gatereceiptsandadmissionscharges,donations,studentfundraisingprojectsand interestearnings. Theuseoftheresourcesinthisfundisrestrictedbystatute,administrativeruleandpolicy.

155

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund - Fee Based Program


Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

Account Code and Description ESTIMATED RESOURCES 1311 1312 1510 1710 1710 1710 1720 1720 1740 1750 1760 1790 1800 1910 1920 1950 1970 1980 1990 1990 1990 5200 5400 Tuition from Patrons Tuition-Other Interest Earned ASB Card Sales Gate Receipts Admissions, Drama Productions Student Annual/Yearbook Sales School Stores Athletic Participation Fees Concessions/Vending Machines Fund Raising Activities Extracurricular Miscellaneous Child Care/Foster Care Building Rental, Fines and Fees Contributions and Donations Textbook Sales Services Provided Other Funds Fees Charged to Grants E-Rate Allowance for Increased Activities and Growth Other Local Revenue-Misc Transfer In Beginning Balance TOTAL ESTIMATED RESOURCES $

FTE

FTE

Adopted

268,008 73,072 31,847 377,103 283,812 131,153 410,515 47,170 365,081 11,323 255,891 358,981 260,906 44,529 217,598 821,790 4,337,682 5,837,969

340,045 137,127 15 354,701 285,888 145,512 397,578 40,887 362,395 21,242 254,355 339,705 248,308 37,398 7,491 108,000 4,196,856 15,906 6,675,965 -

300,000 75,000 30,000 161,600 200,000 28,400 285,445 135,000 412,250 50,000 375,000 17,000 275,000 355,435 300,540 46,400 244,937 700,000 495,850 4,496,000 6,316,977 -

321,000 57,000 161,600 200,000 128,400 255,445 133,000 462,250 33,000 270,000 1,717,000 235,000 355,435 440,540 21,400 4,324 369,937 3,780,267 376,038 6,196,977 $ $ -

$ 14,134,430

$ 13,969,374

$ 15,300,834

$ 15,518,613

156

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund - Fee Based Program


Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

Account Code and Description ESTIMATED REQUIREMENTS 1000 - INSTRUCTION 1111 - ELEMENTARY INSTRUCTION Salaries and Wages 111 Licensed Salaries 112 Classified Salaries 121 Licensed Substitutes 130 Licensed Additional Earnings 130 Licensed Differentials Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs TOTAL ELEMENTARY INSTRUCTION 1113 - ELEMENTARY CO-CURRICULAR ACTIVITIES Salaries and Wages 111 Licensed Salaries 112 Classified Salaries 121 Licensed Substitutes 122 Classified Substitutes 124 Temporary Classified 130 Licensed Additional Earnings 130 Classified Additional Earnings Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs $ $

FTE

FTE

Adopted

638 81,112 81,750 11,139 6,022 1,089 18,250 100,000

1.50 1.00

71,453 28,710 2,066 89,432 2,694 194,355 43,842 14,868 6,064 31,890 96,664 291,019

1.50 1.00

94,650 52,808 2,142 92,920 2,799 245,319 55,444 18,767 1,963 31,890 108,064 353,383 $ $ $ $ $ $ -

$ $

$ $

2.50

$ $

2.50

$ $

$ $

$ $

2.50

$ $

2.50

$ $

61,839 86,534 11,802 6,467 5,788 3,308 1,410 177,148 24,387 13,186 2,401 47,640 87,614

65,719 89,695 6,030 9,726 5,595 1,632 2,128 180,525 25,231 13,303 2,390 50,540 91,464

1.00 3.09

67,993 89,248 12,547 5,175 3,105 7,141 3,105 188,314 38,187 14,406 5,875 51,534 110,002

1.00 3.09

70,884 75,457 13,036 5,279 3,167 7,419 3,167 178,409 35,779 13,648 1,427 52,172 103,026 $ $ $ $ -

$ $

$ $

4.09

$ $

4.09

$ $

157

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund - Fee Based Program


Prior Years' Actuals 2009-10 2010-11 $ 37,444 3,545 204,236 2,212 10,652 666 258,755 647,135 24,008 251 94,382 3,517 25,707 795,000 11,480 11,480 5,140 5,140 1,335,137 $ 41,192 2,557 199,304 42 7,851 503 251,449 589,725 31,807 65,694 8,513 11,483 707,222 8,519 8,519 3,330 3,330 1,242,509 4.09 2011-12 Budget $ 37,168 2,754 237,350 1,616 12,625 657 1,178,606 1,470,776 676,700 26,260 95,950 6,060 32,320 837,290 60,600 60,600 5,050 5,050 2,672,032 4.09 Budget Next Year 2012-13 Proposed Approved $ 37,540 2,782 239,724 1,632 12,751 664 1,190,392 1,485,485 683,467 26,523 96,910 6,121 32,643 845,664 60,600 60,600 5,101 5,101 2,678,285 $ $ $ $ $ $ $ $ $ $ -

Account Code and Description Purchased Services 310 Professional Services 320 Property Services 330 Student Transportation 340 Travel and Related Expenses 350 Communications 390 Other Purchased Services 390 Allowance for Increased Activities and Growth Total Purchased Services Supplies and Materials 410 Consumable Supplies 420 Text Materials 430 Library Books 460 Non-Consumable Supplies 470 Computer Software 480 Computer Hardware Total Supplies and Materials Capital Outlay 540 Depreciable Equipment Total Capital Outlay Other 640 Dues and Fees Total Other TOTAL ELEMENTARY CO-CURRICULAR ACTIVITIES 1121 - MIDDLE SCHOOL INSTRUCTION Purchased Services 330 Student Transportation Total Purchased Services Supplies and Materials 410 Consumable Supplies Total Supplies and Materials TOTAL MIDDLE SCHOOL INSTRUCTION $ $ $ $ $

FTE

FTE

Adopted

$ $

$ $

$ $

$ $

$ $ $ $ $ $

$ $ $ $ $ $

$ $ $ $ $ $

$ $ $ $ $ $

5,748 5,748 1,766 1,766 7,514

$ $ $ $ $

5,556 5,556 915 915 6,471 -

$ $ $ $ $

5,050 5,050 4,545 4,545 9,595 -

$ $ $ $ $

5,101 5,101 4,590 4,590 9,691 $ $ $ $ $ $ -

158

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund - Fee Based Program


Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

Account Code and Description 1122 - MIDDLE SCHOOL CO-CURRICULAR ACTIVITIES Salaries and Wages 121 Licensed Substitutes 122 Classified Substitutes 124 Temporary Classified 130 Classified Additional Earnings 130 Licensed Additional Earnings Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs Purchased Services 310 Professional Services 320 Property Services 330 Student Transportation 340 Travel 350 Communication 390 Other Purchased Services 390 Allowance for Increased Activities and Growth Total Purchased Services Supplies and Materials 410 Consumable Supplies 420 Text Materials 430 Library Books 460 Non-Consumable Supplies 470 Computer Software 480 Computer Hardware Total Supplies and Materials $

FTE

FTE

Adopted

5,749 100 200 2,640 46,889 55,578 6,612 4,240 704 11,556 33,175 15,284 116,562 15,448 29,210 209,679 612,156 3,617 454 22,521 5,499 1,979 646,226

7,510 359 1,301 1,360 61,306 71,836 8,845 5,360 1,039 16 15,260 35,460 4,263 97,795 50,136 309 187,963 577,976 2,774 1,868 10,480 1,270 1,899 596,267 -

7,141 518 8,280 3,105 55,000 74,044 13,248 5,664 2,310 21,222 34,340 10,100 161,600 2,020 35,350 505 1,033,965 1,277,880 681,750 12,120 40,400 4,040 15,150 753,460 -

7,419 528 8,446 3,167 57,145 76,705 13,751 5,868 614 20,233 34,683 10,201 163,216 2,040 35,704 510 1,044,305 1,290,659 688,568 12,241 40,804 4,080 15,302 760,995 $ $ $ $ $ $ $ $ -

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

159

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund - Fee Based Program


Prior Years' Actuals 2009-10 2010-11 $ $ $ $ $ 10,314 10,314 14,137 14,137 947,490 $ $ $ $ $ 15,712 15,712 887,038 2011-12 Budget $ $ $ $ $ 15,150 15,150 30,300 30,300 2,172,056 Budget Next Year 2012-13 Proposed Approved $ $ $ $ $ 15,150 15,150 30,603 30,603 2,194,345 $ $ $ $ $ $ -

Account Code and Description Capital Outlay 540 Depreciable Equipment Total Capital Outlay Other 640 Dues and Fees Total Other TOTAL MIDDLE SCHOOL CO-CURRICULAR ACTIVITIES 1131 - HIGH SCHOOL INSTRUCTION Purchased Services 330 Student Transportation Total Purchased Services Supplies and Materials 410 Consumable Supplies 420 Text Materials Total Supplies and Materials TOTAL HIGH SCHOOL INSTRUCTION 1132 - HIGH SCHOOL CO-CURRICULAR ACTIVITIES Salaries and Wages 112 Classified Salaries 121 Licensed Substitutes 122 Classified Substitutes 123 Temporary Licensed 124 Temporary Classified 130 Classified Additional Earnings 130 Licensed Additional Earnings/Differentials Total Salaries and Wages $ $ $ $ $ $

FTE

FTE

Adopted

2,267 2,267 2,174 2,174 4,441

$ $ $ $ $

2,642 2,642 865 865 3,507 -

$ $ $ $ $

4,545 5,050 9,595 9,595 -

$ $ $ $ $

4,590 5,101 9,691 9,691 $ $ $ $ $ $ -

707 31,422 403 1,275 118,971 30,909 63,767 247,454

30,150 1,016 112,777 32,778 19,202 195,923 -

3,105 18,362 518 165,600 31,050 76,508 295,143 -

3,167 19,078 528 168,912 31,671 79,492 302,848 $ $ -

160

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund - Fee Based Program


Prior Years' Actuals 2009-10 2010-11 $ 25,900 18,429 5,285 20 49,634 210,102 76,369 384,916 8,112 120,539 1,105 1,131 802,274 1,670,224 53,463 54 15,629 5,643 26,108 1,771,121 13,700 13,700 240,994 521 241,515 3,125,698 $ 21,023 13,828 4,714 1,050 40,615 257,279 92,489 365,708 13,981 134,639 1,656 764 866,516 1,662,094 59,322 9,249 3,807 10,078 1,744,550 332,974 837 333,811 3,181,415 2011-12 Budget $ 24,523 22,578 9,208 56,309 252,500 50,500 429,250 15,150 181,800 505 1,518,829 2,448,534 1,818,000 101,000 505 50,500 15,150 50,500 2,035,655 30,300 10,100 40,400 303,000 404 1,010 304,414 5,180,455 Budget Next Year 2012-13 Proposed Approved $ 26,067 23,168 2,428 51,663 255,025 51,005 433,543 15,302 183,618 510 1,534,017 2,473,020 1,836,180 102,010 510 51,005 15,302 51,005 2,056,012 30,300 10,100 40,400 306,030 408 1,020 307,458 5,231,401 $ $ $ $ $ $ $ $ $ $ $ $ -

Account Code and Description Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs Purchased Services 310 Professional Services 320 Property Services 330 Student Transportation 340 Travel and Related Expenses 350 Communications 380 Non-Instructional Professional Services 390 Other Purchased Services 390 Allowance for Increased Activities and Growth Total Purchased Services Supplies and Materials 410 Consumable Supplies 420 Text Materials 440 Subscriptions 460 Non-Consumable Supplies 470 Computer Software 480 Computer Hardware Total Supplies and Materials Capital Outlay 540 Depreciable Equipment 550 Depreciable Technology Total Capital Outlay Other 640 Dues and Fees 650 Insurance and Judgments 670 Taxes and Licenses Total Other TOTAL HIGH SCHOOL CO-CURRICULAR ACTIVITIES

FTE

FTE

Adopted

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $ $ $

$ $ $ $

$ $ $ $

$ $ $ $

$ $

$ $

$ $

$ $

161

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund - Fee Based Program


Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

Account Code and Description 1140 PRE-SCHOOL (PRE-KINDERGARTEN PROGRAM) Salaries and Wages 112 Classified Salaries 124 Temporary Classified 130 Classified Additional Earnings Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs Purchased Services 310 Professional Services 320 Property Services 330 Student Transportation 340 Travel and Related Expenses 350 Communications 390 Other Purchased Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 420 Text Materials 440 Periodicals 460 Non-Consumable Supplies 470 Computer Software 480 Computer Hardware Total Supplies and Materials Other 640 Dues and Fees Total Other TOTAL PRE-SCHOOL PROGRAM $

FTE

FTE

Adopted

72,237 125,532 243 198,012 15,824 14,884 2,533 23,971 57,212 1,300 101 632 5,455 2,004 9,492 13,957 105 8,150 22,212 4,746 4,746 291,674

75,159 177,875 774 253,808 20,088 19,125 3,314 25,360 67,887 85 24 1,068 6,779 405 8,361 23,610 1,044 191 9,147 78 747 34,817 5,272 5,272 370,145

2.00

77,475 122,130 199,605 17,664 15,270 6,228 25,512 64,674

2.00

82,726 124,573 207,299 18,862 15,858 1,658 25,512 61,890 $ $ -

$ $

$ $

2.00

$ $

2.00

$ $

$ $

$ $

2,020 505 505 2,020 6,060 2,020 13,130 17,675 2,020 7,575 27,270 5,050 5,050 309,729 2.00 -

2,040 510 510 2,040 6,121 2,040 13,261 17,852 2,040 7,651 27,543 5,101 5,101 315,094 $ $ $ $ $ $ $ $ -

$ $

$ $

$ $

$ $

$ $ $ $

$ $ $ $

$ $

$ $ $ $

2.00

$ $

162

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund - Fee Based Program


Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

Account Code and Description 1200-SPECIAL PROGRAMS 1210 - TALENTED AND GIFTED Purchased Services 310 Professional Services 340 Travel and Related Expenses Total Purchased Services Supplies and Materials 410 Consumable Supplies 470 Computer Software Total Supplies and Materials Other 640 Dues and Fees Total Other TOTAL TALENTED AND GIFTED 1220 - Restrictive Programs Salaries and Wages 112 Classified Salaries 122 Classified Substitutes 130 Classified Additional Earnings Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs Purchased Services 310 Professional Services 330 Student Transportation 340 Travel and Related Expenses Total Purchased Services $ $ $ $ $ $ $ $

FTE

FTE

Adopted

792 792 20 2,340 2,360 3,152

$ $ $ $ $ $ $

437 437 1,086 1,090 2,176 698 698 3,311 -

$ $ $ $ $ $ $

4,040 4,040 3,535 3,535 7,575 -

$ $ $ $ $ $ $

4,080 4,080 3,570 3,570 7,650 $ $ $ $ $ $ $ $ -

83,654 1,008 5,693 90,355 12,866 6,552 1,131 40,962 61,511 188,345 188,345

76,626 120 35,414 112,160 14,441 8,670 1,388 38,081 62,580 90,019 90,019

4.20

81,767 1,118 17,970 100,855 22,740 7,715 3,147 53,575 87,177 227,250 505 1,010 228,765

2.60

105,948 1,140 18,329 125,417 28,335 9,594 1,003 33,166 72,098 229,523 510 1,020 231,053 $ $ $ $ $ $ -

$ $

$ $

4.20

$ $

2.60

$ $

$ $

$ $

$ $

$ $

163

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund - Fee Based Program


Prior Years' Actuals 2009-10 2010-11 $ 1,573 1,573 341,784 $ 2,078 144 2,222 266,981 4.20 2011-12 Budget $ 1,515 1,010 505 1,010 4,040 253 253 421,090 2.60 Budget Next Year 2012-13 Proposed Approved $ 1,530 1,020 510 1,020 4,080 256 256 432,904 $ $ $ $ $ $ -

Account Code and Description Supplies and Materials 410 Consumable Supplies 460 Non-Consumable Supplies 470 Computer Software 480 Computer Hardware Total Supplies and Materials Other 640 Dues and Fees Total Other TOTAL RESTRICTIVE PROGRAMS 1250 - LESS RESTRICTIVE PROGRAMS Purchased Services 310 Professional Services 330 Student Transportation 350 Communications 371 Tuition Payments Within State Total Purchased Services Supplies and Materials 410 Consumable Supplies Total Supplies and Materials TOTAL LESS RESTRICTIVE PROGRAMS 1292 - Teen Parent Programs Purchased Services 310 Professional Services 320 Property Services 330 Student Transportation 350 Communications Total Purchased Services $ $

FTE

FTE

Adopted

$ $ $ $

$ $ $ $

$ $ $ $

$ $ $ $

675 675 675

433 433 433 -

1,515 101 101 20,200 21,917 2,525 2,525 24,442 -

1,530 102 102 20,402 22,136 2,550 2,550 24,686 $ $ $ $ $ $ -

$ $ $ $

$ $ $ $

$ $ $ $

$ $ $ $

200 33 233

1,010 202 5,656 6,868 -

1,020 204 5,713 6,937 $ $ -

164

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund - Fee Based Program


Prior Years' Actuals 2009-10 2010-11 $ 1,492 1,492 1,725 $ 2011-12 Budget $ 4,545 505 2,525 7,575 14,443 Budget Next Year 2012-13 Proposed Approved $ 4,590 510 2,550 7,650 14,587 $ $ $ $ -

Account Code and Description Supplies and Materials 410 Consumable Supplies 420 Text Materials 460 Non-Consumable Supplies Total Supplies and Materials TOTAL TEEN PARENT PROGRAM

FTE

FTE

Adopted

$ $

$ $

$ $

$ $

1294 - Youth Corrections Education - Revenue and expenditures for this program have been transferred to the Juvenile Detention Education Program Grant Salaries and Wages 112 Classified Salaries Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other Total Associated Payroll Costs Supplies and Materials 410 Consumable Supplies 460 Non-Consumable Supplies 480 Computer Hardware Total Supplies and Materials TOTAL YOUTH CORRECTIONS EDUCATION 1299 - Other Programs Purchased Services 330 Student Transportation Total Purchased Services Supplies and Materials 410 Consumable Supplies 480 Computer Hardware Total Supplies and Materials TOTAL OTHER PROGRAMS TOTAL SPECIAL PROGRAMS TOTAL INSTRUCTION $ $ $ $ $ $ $ 1,421 1,421 1,421 353,247 6,065,201 $ $ $ $ $ $ $ 636 636 2,320 2,318 4,638 5,274 276,164 6,067,249 165 4.20 12.79 $ $ $ $ $ $ 467,550 2.60 11.19 $ $ $ $ $ $ 479,827 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 702 1,803 1,985 4,490 4,490 $ $ $ 133 133 20 10 2 32 165 $ $ $ $ $ $ $ $ $ $ $ $ $ $ -

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ 11,112,031

$ 11,271,717

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund - Fee Based Program


Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

Account Code and Description 2000 - SUPPORTING SERVICES 2110 - Student Services Purchased Services 310 Professional Services 330 Student Transportation 340 Travel and Related Expenses 350 Communications Total Purchased Services Supplies and Materials 410 Consumable Supplies Total Supplies and Materials Other 640 Dues and Fees Total Other TOTAL STUDENT SERVICES 2120-Guidance Services Salaries and Wages 130 Licensed Additional Earnings Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other Total Associated Payroll Costs Purchased Services 350 Communications Total Purchased Services Supplies and Materials 410 Consumable Supplies 460 Non-Consumable Supplies Total Supplies and Materials TOTAL GUIDANCE SERVICES $ $ $ $

FTE

FTE

Adopted

300 $ (2,030) 50 139 (1,541) $ 4,704 4,704 3,163 $ $ $ $ $

338 119 457 1,021 1,021 1,478 -

2,020 505 505 3,030 4,798 4,798 758 758 8,586 -

2,040 510 510 3,060 4,846 4,846 766 766 8,672 $ $ $ $ $ $ $ $ -

$ $ $ $ $ $

$ $ $ $ $ $

$ $ $ $ $ $

578 578 86 43 7 136 1,449 1,449 2,163

$ $ $

1,450 1,450 1,450 166 -

$ $ $

1,530 1,530 349 117 48 514 2,525 2,525 505 152 657 5,226 -

$ $ $

1,587 1,587 362 121 19 502 2,550 2,550 510 154 664 5,303 $ $ $ $ $ $ $ $ $ $ -

$ $ $ $ $ $

$ $ $ $ $ $

$ $ $ $ $ $

$ $ $ $ $ $

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund - Fee Based Program


Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

Account Code and Description 2130- Health Services Salaries and Wages 124 Temporary Classified 130 Classified Additional Earnings Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs Purchased Services 310 Professional Services 340 Travel and Related Expenses 350 Communications Total Purchased Services Supplies and Materials 410 Consumable Supplies Total Supplies and Materials TOTAL HEALTH SERVICES 2190 - Program Direction Salaries and Wages 111 Licensed Salaries 112 Classified Salaries 130 Classified Additional Earnings 130 Licensed Additional Earnings Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll costs $ $ $ $

FTE

FTE

Adopted

1,545 4,553 6,098 794 466 77 1,337 19,290 173 1,457 20,920 7,331 7,331 35,686

$ $ $

7,636 7,636 1,617 558 99 100 2,374 16,979 3,065 834 20,878 14,994 14,994 45,882

0.25 0.25

$ $ $

9,795 4,280 14,075 3,209 1,077 439 234 4,959 20,402 303 3,737 24,442 12,625 12,625 56,101

0.25 0.25

$ $ $

13,202 4,366 17,568 4,006 1,344 141 3,189 8,680 20,606 306 3,774 24,686 12,751 12,751 63,685 $ $ $ $ $ $ $ $ $ $ -

$ $

$ $

$ $

$ $

$ $ $ $

$ $ $ $

$ $

$ $

0.25

$ $

0.25

$ $

177,273 37,836 754 13,722 229,585 21,668 15,273 2,605 33,729 73,275

755 30,376 1,150 32,281 4,688 2,266 372 11,385 18,711

1.50 0.75

94,027 30,811 124,838 28,463 9,550 3,895 9,567 51,475

1.50

100,849 100,849 22,994 7,715 806 19,134 50,649 $ $ $ $ -

$ $

$ $

2.25

$ $

1.50

$ $

167

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund - Fee Based Program


Prior Years' Actuals 2009-10 2010-11 1,008 1,008 80 80 303,948 $ 2,500 2,500 390 390 53,882 2.25 2011-12 Budget $ 1,010 4,545 5,555 2,020 9,090 11,110 192,978 1.50 Budget Next Year 2012-13 Proposed Approved $ 1,020 4,590 5,610 2,040 9,181 11,221 168,329 $ $ $ $ $ $ $ $ $ $ -

Account Code and Description Purchased Services 310 Purchased Services $ 350 Communications 380 Non-Instructional Professional Technical Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 460 Non-Consumable Supplies Total Supplies and Materials Other 670 Taxes and Licenses Total Other TOTAL PROGRAM DIRECTION 2240 - Instructional Staff Development Salaries and Wages 130 Licensed Additional Earnings Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other Total Associated Payroll Costs Purchased Services 310 Purchased Services 340 Travel and Related Expenses 350 Communications 390 Other Purchased Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 420 Text Materials 460 Non-Consumable Supplies 470 Computer Software Total Supplies and Materials $ $ $ $ $ $ $ $ $

FTE

FTE

Adopted

$ $ $ $ $ $

$ $ $ $ $ $

$ $ $ $ $ $

5,000 20 4,941 9,961 91 5,347 5,438

$ $ $

2,816 2,816 195 227 37 459 1,618 4,524 6,142 1,025 1,025 168 -

$ $ $

8,585 505 1,010 3,030 13,130 5,050 1,515 505 253 7,323 -

$ $ $

8,671 510 1,020 3,060 13,261 5,101 1,530 510 256 7,397

$ $ $

$ $ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund - Fee Based Program


Prior Years' Actuals 2009-10 2010-11 $ $ $ 15,399 $ $ $ 10,442 2011-12 Budget $ $ $ 253 253 20,706 Budget Next Year 2012-13 Proposed Approved $ $ $ 256 256 20,914 $ $ $ $ -

Account Code and Description Other 640 Dues and Fees Total Other TOTAL INSTRUCTIONAL STAFF DEVELOPMENT 2490 -School Support Services Purchased Services 340 Travel and Related Expenses Total Purchased Services Supplies and Materials 410 Consumable Supplies Total Supplies and Materials TOTAL SCHOOL SUPPORT SERVICES 2520 - Business Services Salaries and Wages 112 Classified Salaries 130 Classified Additional Earnings Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs TOTAL BUSINESS SERVICES 2540 - Operation and Maintenance of Plant Purchased Services 310 Purchased Services 340 Travel and Related Expenses 390 Other Purchased Services Total Purchased Services $ $ $ $ $ $ $ $ $

FTE

FTE

Adopted

85 85 445 445 530

$ $ $ $ $

2,977 2,977 2,977 -

$ $ $ $ $

$ $ $ $ $

$ $ $ $ $

$ $ $ $ $

50,929 50,929 7,573 3,789 619 13,548 25,529 76,458

$ $ $

55,294 2,226 57,520 8,741 4,205 758 19,314 33,018 90,538

1.20 1.20

$ $ $

58,090 233 58,323 13,298 4,462 1,820 15,307 34,887 93,210

1.20 1.20

$ $ $

59,132 238 59,370 13,536 4,542 475 15,307 33,860 93,230 $ $ $ $ $ $ -

$ $

$ $

1.20

$ $

1.20

$ $

3,130 3,130

8,948 3,268 2,575 14,791 -

3,232 3,283 6,515 -

3,264 3,316 6,580 $ $ -

169

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund - Fee Based Program


Prior Years' Actuals 2009-10 2010-11 $ 26,635 9,705 17,312 3,203 56,855 10,000 10,000 502 502 70,487 $ 49,881 7,954 20,993 78,828 30,400 30,400 124,019 2011-12 Budget $ 36,360 15,150 16,665 68,175 25,250 25,250 99,940 Budget Next Year 2012-13 Proposed Approved $ 36,724 15,302 16,832 68,858 25,250 25,250 100,688 $ $ $ $ $ $ $ $ $ $ -

Account Code and Description Supplies and Materials 410 Consumable Supplies 460 Non-Consumable Supplies 470 Computer Software 480 Computer Hardware Total Supplies and Materials Capital Outlay 540 Depreciable Equipment Total Capital Outlay Other 640 Dues and Fees Total Other

FTE

FTE

Adopted

$ $ $ $ $

$ $ $ $ $ $

$ $ $ $ $ $

$ $ $ $ $ $

TOTAL OPERATION AND MAINTENANCE OF PLANT $ 2550 - Student Transportation Purchased Services 350 Communications Total Purchased Services Supplies and Materials 410 Consumable Supplies Total Supplies and Materials TOTAL STUDENT TRANSPORTATION 2620 - Grant Writing and Statistical Services Salaries and Wages 111 Licensed Salaries 112 Classified Salaries 130 Licensed Additional Earnings 130 Classified Additional Earnings Total Salaries and Wages $ $ $ $ $ $

395 395 395

$ $ $ $ $

14 14 (353) (353) (339)

$ $ $ $ $

505 505 101 101 606

$ $ $ $ $

510 510 102 102 612 $ $ $ $ $ $ -

72,439 14,770 2,043 89,252

2,022 7,956 9,978 -

8,000 8,000 -

8,160 8,160 $ $ -

170

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund - Fee Based Program


Prior Years' Actuals 2009-10 2010-11 $ 13,303 6,499 1,159 12,061 33,022 851 399 3,328 1,277 5,855 45 45 128,174 $ 1,604 746 124 152 2,626 117 117 12,721 2011-12 Budget $ 1,824 612 250 2,686 10,686 Budget Next Year 2012-13 Proposed Approved $ 1,860 624 65 2,549 10,709 $ $ $ $ -

Account Code and Description Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs Supplies and Materials 410 Consumable Supplies 420 Textbooks 460 Non-Consumable Supplies 470 Computer Software 480 Computer Hardware Total Supplies and Materials Other 640 Dues and Fees Total Other
TOTAL GRANT WRITING AND STATISTICAL SERVICES

FTE

FTE

Adopted

$ $

$ $

$ $

$ $

$ $ $ $

$ $ $ $

$ $ $ $

$ $ $ $

$ $ $ $

$ $ $ $

2630 - Public Information Services Salaries and Wages 114 Classified Supervisory Salaries 130 Car Allowance Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs TOTAL PUBLIC INFORMATION SERVICES $ $ $ 96,286 3,000 99,286 14,764 7,390 1,233 11,960 35,347 134,633 $ $ $ 99,582 3,000 102,582 15,254 7,573 1,257 12,651 36,735 139,317 1.00 1.00 1.00 $ $ $ 101,138 3,000 104,138 23,059 7,737 3,156 12,756 46,708 150,846 1.00 1.00 1.00 $ $ $ 107,289 3,000 110,289 25,146 8,437 882 12,756 47,221 157,510 $ $ $ $ $ $ -

$ $

$ $

$ $

$ $

171

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund - Fee Based Program


Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

Account Code and Description 2649 Other Staff Services Salaries and Wages 111 Licensed Salaries 112 Classified Salaries 113 Supervisor Salaries 130 Licensed Additional Earnings Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs TOTAL OTHER STAFF SERVICES 2660 - Technology Services Salaries and Wages 112 Classified Salaries 121 Licensed Substitutes 124 Temporary Classified 130 Classified Additional Earnings Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs Purchased Services 320 Property Services 340 Travel and Related Expenses 350 Communications 380 Non-Instructional Professional Services 390 Allowance for Increased Activities Total Purchased Services $ $

FTE

FTE

Adopted

(2,479) $ (10,312) (12,791) $ (1,366) $ 1,690 (257) (2,840) (2,773) $ (15,564) $

(992) 8,723 80 7,811 1,032 496 136 659 2,323 10,134

3.00

122,425 47,964 170,389 38,849 13,035 5,316 38,268 95,468 265,857

2.00 1.00

129,141 48,923 178,064 40,599 13,622 1,425 38,268 93,914 271,978 $ $ $ $ $ $ -

$ $

3.00

$ $

3.00

$ $

$ $

3.00

$ $

3.00

$ $

92,516 84 8,810 617 102,027 11,259 7,571 1,283 27,826 47,939 7,397 3,918 21,627 47,721 80,663

148,913 445 65 149,423 22,383 11,213 1,844 37,725 73,165 21,229 930 32,232 23,098 77,489 172

3.00

138,794 358 13,455 8,798 161,405 33,651 12,347 5,036 38,268 89,302 5,050 26,260 65,650 1,320,798 1,417,758

3.00

168,031 372 13,455 8,974 190,832 40,357 14,599 1,527 38,268 94,751 5,101 26,523 66,307 1,334,006 1,431,937 $ $ $ $ $ $ -

$ $

$ $

3.00

$ $

3.00

$ $

$ $

$ $

$ $

$ $

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund - Fee Based Program


Prior Years' Actuals 2009-10 2010-11 $ 1,309 7,711 189,435 65,027 263,482 150 150 494,261 $ 3,089 2,239 354,178 318,811 678,317 68,592 68,592 1,046,986 3.00 2011-12 Budget $ 2,020 2,525 303,000 505,000 812,545 151,500 151,500 4,040 4,040 2,636,550 3.00 Budget Next Year 2012-13 Proposed Approved $ 2,040 2,550 306,030 510,050 820,670 151,500 151,500 4,080 4,080 2,693,770 $ $ $ $ $ $ $ $ -

Account Code and Description Supplies and Materials 410 Consumable Supplies 460 Non-Consumable Supplies 470 Computer Software 480 Computer Hardware Total Supplies and Materials Capital Outlay 550 Depreciable Technology Total Capital Outlay Other 640 Dues and Fees Total Other TOTAL TECHNOLOGY SERVICES 2690 - Other Support Services Central Salaries and Wages 130 Licensed Additional Earnings 130 Classified Additional Earnings Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other Total Associated Payroll Costs TOTAL OTHER SUPPORT SERVICES - CENTRAL TOTAL SUPPORTING SERVICES $ $ $

FTE

FTE

Adopted

$ $ $ $ $ $

$ $ $ $ $ $

$ $ $ $ $ $

$ $ $ $ $ $

727 727 1,454 220 111 18 349 1,803 1,251,536

$ $ $

1,539,487 10.70 -

$ $ $

3,541,292 9.95 -

$ $ $

3,595,400

$ $ $

$ $ $

$ $ $

$ $ $

$ $ $

$ $ $

$ $ $

$ $ $

173

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund - Fee Based Program


Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

Account Code and Description 3000-ENTERPRISE AND COMMUNITY SERVICES 3300 - COMMUNITY SERVICES Salaries and Wages 112 Classified Salaries 122 Classified Substitutes 124 Temporary Classified 130 Classified Additional Earnings Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs $

FTE

FTE

Adopted

51,769 6,154 12,803 70,726 9,939 5,331 2,033 12,967 30,270 28,260 330 494 29,084 598 598 1,500 1,500 132,178 132,178

48,688 10,948 59,636 8,935 4,450 1,728 13,166 28,279 74,113 185 577 74,875 2,214 453 2,667 165,457 165,457

1.00

51,683 207 13,455 65,345 14,851 4,999 2,039 12,756 34,645 505 1,010 2,525 35,350 505,000 544,390 1,111 505 1,515 3,131 647,511 647,511

1.00

51,431 211 13,724 65,366 14,855 5,000 523 12,756 33,134 510 1,020 2,550 35,704 510,050 549,834 1,122 510 1,530 3,162 651,496 651,496 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ -

$ $

$ $

1.00

$ $

1.00

$ $

$ $

$ $

$ $

Purchased Services 310 Professional Services $ 320 Property Services 340 Travel and Related Services 350 Communications 380 Non-Instructional Professional Technical Services 390 Allowance for Increased Activities and Growth Total Purchased Services Supplies and Materials 410 Consumable Supplies 460 Non-Consumable Supplies 480 Computer Hardware Total Supplies and Materials Other 640 Dues and Fees Total Other TOTAL COMMUNITY SERVICES
TOTAL ENTERPRISE AND COMMUNITY SRVCS

$ $

$ $

$ $

$ $

$ $ $ $ $

$ $ $ $ $

$ $

$ $

1.00 1.00

$ $ $

1.00 1.00

$ $ $

174

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund - Fee Based Program


Prior Years' Actuals 2009-10 2010-11 $ 7,591 1,959 9,550 $ 2011-12 Budget $ Budget Next Year 2012-13 Proposed Approved $ $ $

Account Code and Description 5100 DEBT SERVICE 610 Redemption of Principal 620 Interest on Debt Outstanding TOTAL DEBT SERVICE

FTE

FTE

Adopted -

7000 - UNAPPROPRIATED ENDING FUND BALANCE Fund Equity 770 Unreserved Fund Balance $ Total Fund Equity $

6,675,965 6,675,965 6,675,965

$ $ $

6,197,181 6,197,181 6,197,181 -

$ $ $

$ $ $

$ $ $

$ $ $

TOTAL UNAPPROPRIATED ENDING FUND BALANCE $ TOTAL SPECIAL REVENUE FUND FEE BASED PROGRAMS

$ 14,134,430

$ 13,969,374

24.49

$ 15,300,834

22.14

$ 15,518,613

175

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund - Fee Based Programs PERSONNEL RECAP

Object Code

Description

2011-12 Number FTE

Proposed Change

2012-13 Number FTE

2012-13 Projected Salaries

111 112 114 121 122 124 130 130 130

Regular Licensed Salaries Regular Classified Salaries Supervisory Classified Salaries Licensed Substitutes Classified Substitutes Temporary Classified Licensed Additional Earnings/Differentials Classified Additional Earnings Car Allowance

7.00 16.24 1.00

(1.00) (1.10) -

6.00 15.14 1.00

395,524 668,985 107,289 42,052 7,686

0.25

(0.25)

318,553 241,365 83,636 3,000

TOTAL FEE BASED FTE

24.49

(2.35)

22.14

1,868,090

176

Salem-Keizer School District 24J/32 Marion/Polk Counties, Oregon 2012-13 Proposed Budget

SPECIAL REVENUE FUND


Grants
GrantFundsareprimarilythosemoneysreceivedfromstateandfederalagenciesforthepurposeofexpandingeducational offerings and opportunities. The legal authority establishing the fund specifies the use and limitations of such funds and, generally, the resources cannot be diverted to other uses. As such, they represent reimbursement to the District based on actualexpendituresincurred.Insomeinstances,theDistrictmayberequiredtoprovidelocaleffortormatchingeffortto support program activities. This often takes the form of inkind contributions such as provisions of classroom or office space,ormatchingeffortfromallocationofexistingresources,suchasDistrictemployees. Notallprogramsincludedinthissectionreflectanticipatedactivityforfiscalyear201213.However,informationonthese programs is included in the fund summary in compliance with local budget law that requires presentation of the current fiscalyearsbudgetfiguresandtwoprioryearsactualexpenditureinformationforeachproject.Additionalsupportpages areincludedonlyforthoseprogramsanticipatingactivityduringfiscalyear201213. Theuseoftheresourcesinthisfundisrestrictedbytheprovisionsofeachindividualgrant,statute,administrativerule,and policy.

177

School District 24J/32, Marion/Polk Counties, Oregon 2012-13 Proposed Budget Special Revenue Funds Grants

GRANT DESCRIPTIONS

Chalkboard Project The district is working in cooperation with the Chalkboard Project to develop a performance based compensation system. This years funds provide for licensed substitutes.

High School Graduation Initiative Grant The High School Graduation Initiative Grant is a federal grant provided to implement sustainable and comprehensive strategies that will reduce the dropout rate in two target high schools and prevent district-wide attrition with the specific objective of secondary completion for populations identified as most likely to drop out of school. The program uses graduation coaches, dropout prevention strategies, a summer freshman Bridge Program, a mentor program and extended learning opportunities beyond the traditional school day/year.

Individuals with Learning Disabilities Act (IDEA)

Under Public Law 108-446 (2004 IDEA reauthorization), which superseded Public Law 94-142, the District is allocated funds, based on the number of identified and served handicapped students, to help meet the excess costs for service to these students. Grant funds are used only for the excess costs of providing special education and related services to students with disabilities. Funds ensure that these students have access to a free appropriate public education to meet each child's unique needs and prepare each child for further education, employment, and independent living.
Indian Education Formula Grant Program The Indian Education Formula Grant is a federal grant provided to meet the specific and unique educational and culturally related needs of American Indian/Alaska Native children in grades K-12. The grant supports district staff that provide supplemental tutoring, leadership development, academic counseling and support, and social-emotional support to over 700 American Indian/Alaska Native students enrolled in the District. Parental engagement and family support is an integral part of the program success.

178

School District 24J/32, Marion/Polk Counties, Oregon 2012-13 Proposed Budget Special Revenue Funds Grants

GRANT DESCRIPTIONS
Juvenile Detention Education Program (JDEP) and JDEP IDEA The Salem-Keizer School District provides education services to incarcerated students in the Marion County Juvenile Detention facility. The program provides on-site continuing educational opportunities required by youth who temporarily reside at the facility so they can continue their school attendance. IDEA funds help ensure that incarcerated students with disabilities have an appropriate public education to meet each students unique needs while they reside at the facility. Funds are used for a part time teacher and part time instructional assistant.

Long Term Care & Treatment (LTCT)

This intergovernmental contract is between the ODE and the district. The district provides approved educational programs for students in Catholic Community Services, a long-term care or treatment facility. The funds provide for special education instructional staff for the students in this program.
Mentoring Grant The Mentor Program is committed to increasing teacher effectiveness by supporting the seamless transition from pre-service into the teaching profession. During their first two years of professional practice, teachers collaborate with a district mentor who provides assistance in the following areas: classroom management, planning and instruction, organizing for instruction, assessment, and professional development focused on increasing the beginning teacher's efficacy. Mid-Willamette Valley Community Action Agency (MWVCAA) Homeless Education The goal of this program is to provide educational stability for homeless children and youth by identifying the students and their educational needs and connecting the students with the appropriate assistance. The program expands existing services by providing academic tutoring and related activities to homeless students in schools and homeless shelters. These activities include home-to-school transportation assistance, parent education, street youth outreach, counseling, health referrals, school supplies, tracking, community coordination, referral to early childhood programs and professional development for school staff.

Oregon Headstart Program Funded by the Oregon Department of Education, this project provides three and four year old children from low-income families a comprehensive preschool program. The project includes: a comprehensive and developmentally appropriate preschool that utilizes Head Start performance standards and is supplemented by home visits by the teachers and advocates; total family involvement in the program, including parent education, parent advisory committees and parents volunteering in the classroom; and activities to assist families and children to successfully make the transition to public school kindergarten.

179

School District 24J/32, Marion/Polk Counties, Oregon 2012-13 Proposed Budget Special Revenue Funds Grants

GRANT DESCRIPTIONS

Perkins The Perkins grant provides students with relevant career-related learning experiences, student leadership opportunities, and cooperative work experiences. The grant provides for a part time staff member, supplies and materials, and staff development.

Recycling Training Project This project funds a full-time teacher who provides instruction on recycling and waste reduction to students K-12. This instruction is tied directly to State Science and Social Science Standards. The teacher is also responsible for supporting schools working with the Oregon Green Schools Program. Migrant Program, Chapter 1 Migrant Title IC Regular The general purpose of the Migrant Education Program (MEP) is to ensure that migrant children fully benefit from the same free public education provided to other children. These funds are used for: supplemental tutorial services to support increased student academic achievement to reduce the educational disruption and other problems that result from the migrant life style; parent engagement activities to help overcome cultural and language barriers; assistance with various health-related problems and other factors that inhibit their ability to do well in school; and to prepare students to make a successful transition to postsecondary education or employment. Funds are used to recruit students to the program, tutoring, extended day/year activities, family support, and to provide awareness of post-secondary opportunities.

Migrant Program, Chapter 1 Migrant Preschool The Chapter 1 Migrant Preschool provides a developmentally appropriate preschool education to migrant children from ages 3-5 and a parent involvement program for their parents. Emphasis is placed on children who will enter kindergarten the following year so that academic and social support is provided during a half day program. Students receive a balanced approach with oral language skills, cognitive development, fine motor skills and interactive emergent reading and writing activities. A part time teacher, transportation, and some materials are provided from the grant.

180

School District 24J/32, Marion/Polk Counties, Oregon 2012-13 Proposed Budget Special Revenue Funds Grants

GRANT DESCRIPTIONS
Migrant Program, Chapter 1 Migrant Summer School Under Chapter 1 Migrant of the Education Consolidation and Improvement Act, the school district is eligible for funds to provide supplemental educational services to children of migratory agricultural workers. These funds are used for extended year and tutorial services to support increased student academic achievement, parent involvement, and support services for migrant children and their families. The program takes advantage of the summer break to address the gaps in the education of migrant students due to moving, lack of language, or lack of opportunity to fill the gaps so that when they start school in the fall, they are no longer behind. District staff members are hired to serve the program needs. Professional development is provided to staff which improves instruction to all students during the school year. Oregon First Robotics The Oregon First Robotics grant, awarded to West Salem High School by Oregon Department of Education, is awarded to start new teams for First Tech Challenge and First Robotics Competition. Grant monies will support stipends, registration, equipment and other costs associated with direct participation in the FIRST ROBOTICS program.

Speech Pathologist Tuition Grant The SLPA Cohort II grant, awarded by the Oregon Department of Education, is part of the ODE Recruitment and Retention Project. These funds provide for scholarship funds for a district employee enrolled in courses leading to the successful completion of certification as a SpeechLanguage Pathology Assistant and subsequent licensure. Scholarship monies are reimbursed at the end of each term for successful coursework in required classes.

Student Threat Assessment Team The STAT (Student Threat Assessment Team) grant, awarded by the Law Enforcement for Youth, support low income, at-risk and medically challenged youth and the programs that support them in our community.

Title I-A/D School Improvement Grant The No Child Left Behind Act of 2001 (NCLB) requires that all schools, district and states be held accountable for meeting Adequate Yearly Progress (AYP) each year. Schools receiving Title I-A funds are required to implement sanctions after the second consecutive year of not meeting the standard. These grants provide funds to focus instruction on identified areas needing improvement. Schools in Program Improvement status are: Hallman, Four Corners and Swegle Elementary Schools; Houck, Parrish, Stephens and Waldo Middle Schools; and Early College, Roberts, North, and McKay High Schools. Each school supplements their regular educational program to address their students

181

School District 24J/32, Marion/Polk Counties, Oregon 2012-13 Proposed Budget Special Revenue Funds Grants

GRANT DESCRIPTIONS
needs in meeting state academic standards by adding staff, providing extended day/year learning opportunities, providing professional development, increasing parent engagement, and providing supplemental academic materials.

Improving Americas Schools Act (IASA) - Title IA/D Title IA is the largest federal program assisting elementary and secondary schools in improving the academic achievement of American students. "No Child Left Behind" is the 2001 Congressional reauthorization of the Elementary and Secondary Education Act (ESEA), the major Federal funding mandate for public schools. This education bill has established a stronger accountability for the progress of all students, especially disadvantaged students. The purpose of the Title 1A program is to help low-achieving students, at designated high poverty schools, meet the same high standards expected of all children. Title 1A funds are distributed on a per pupil allocation based on poverty level represented by the schools free and reduced lunch count. Schools that receive Title IA funds include: Auburn, Bush, Eyre, Four Corners, Grant, Hallman, Hayesville, Highland, Hoover, Keizer, Kennedy, Lamb, Middle Grove, Richmond, Scott, Swegle, Washington, Weddle, Yoshikai, Claggett Creek, Houck, Parrish, Stephens, Waldo, McKay and North. The majority of Title 1A funds in Salem-Keizer are used to provide additional staff to work directly with low-achieving students in reading and math. Some Title 1A funds are used to: support parent involvement; help teachers and instructional assistants refine their educational skills through staff development; support pre-school education; provide extended learning opportunities; and provide services to homeless youth and preschool children..

Title IIA The Title IIA grant provides assistance to districts in preparing, training and recruiting high quality teachers and principals. The program uses scientifically based professional development interventions offered through the Academy of Teaching and Learning, instructional coaches and mentors. Funds are provided to screen prospective new hires to ensure that they hold the correct license and endorsements to meet NCLB requirements for highly qualified.

Title IID The goal of the Title IID grant is to improve student academic achievement through the use of technology, It is also designed to assist every student in becoming technologically literate and to encourage the effective integration of technology resources and systems with professional development and curriculum development to promote research-based instructional methods that can be widely replicated.

182

School District 24J/32, Marion/Polk Counties, Oregon 2012-13 Proposed Budget Special Revenue Funds Grants

GRANT DESCRIPTIONS
Title III Title III funds are a block grant to the state from the federal office of English Language Acquisition that supports English Language Learners and immigrant students to develop English language skills, succeed academically, and overcome barriers that impede their academic success. It provides high quality language instructional programs so that ELL students achieve attainment of English language proficiency and academic achievement across all core curriculum subjects; professional development designed to improve instruction and assessment of limited English proficient students; and parental and community participation.

Youth Transition Program This intergovernmental agreement is between DHS and the district. The Youth Transition Program (YTP) is a transition program operated collaboratively by the Oregon Department of Education, Office of Vocational Rehabilitation Services, the University of Oregon, and local school districts. The program is designed to prepare students with disabilities for meaningful competitive employment or career related post-secondary education or training. The YTP grant provides for staffing, staff development, supplies and travel for the operation of the YTP program.

183

School District 24J/32, Marion/Polk County, Oregon

2012-13 Proposed Budget Special Revenue Funds - Grants

RESOURCES Local Sources Intermed. Sources State Sources Federal Sources TOTAL $

09-10 Actual 4,132 138,335 2,943,878 35,738,431 38,824,776 $

10-11 Actual 2,391 224,879 3,116,643 35,664,935 39,008,848 $

11-12 Budget 126,421 4,332,610 37,288,262 41,747,293 $

12-13 Proposed 1,000 131,223 3,564,757 $33,532,334 37,229,314

Federal Sources 89%

GRANT PROGRAMS SUMMARY 2012-13 Resources


Local Sources <1% Intermed. Sources <1% State Sources 10%

REQUIREMENTS Salaries Benefits Purchased Svcs Supplies Equipment Other TOTAL $

09-10 Actual 19,244,192 8,587,355 4,664,322 4,590,713 60,102 1,678,092 38,824,776 $

10-11 Actual 20,281,839 9,346,349 5,572,359 2,183,587 58,857 1,565,857 39,008,848 $

11-12 Budget 20,667,186 10,607,648 6,092,042 2,591,152 7,000 1,782,265 41,747,293 $ $ $ $ $ $ $

12-13 Proposed 18,975,539 10,558,110 4,847,797 1,362,995 1,484,873 37,229,314

GRANT PROGRAMS SUMMARY 2012-13 Requirements

Benefits 28.36% Purchased Svcs 13.02% Supplies 3.66%

Salaries 50.97%

Other 3.99%

Equipment <1%

184

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget GRANT SUMMARY


Grant Name High School Graduation Initiative Grant IDEA Part B (Individuals with Learning Disabilities Act) Indian Education Formula Grant Program Juvenile Detention Education Program Long Term Care and Treatment Mentoring Grant MWVCAA Homeless Education Oregon Headstart Program Recycling Training Project Title I C - Regular (Area Migrant Program, Chapter I) Title I C- Preschool (Area Migrant Program) Title I C - Summer Title I-A/D Title ID Title IIA Title IID Title III Carl Perkins Vocational Education Program Teacher Incentive Funds (Chalkboard Project) Oregon First Robotics Speech Pathologist Tuition Grant Student Threat Assesment Team Youth Transition Program End Date 09/30/12 09/30/12 06/30/12 06/30/13 06/30/13 06/30/12 06/30/12 06/30/12 06/15/12 09/30/12 09/30/12 09/30/11 09/30/12 09/30/12 09/30/12 06/30/12 09/30/12 09/30/12 09/30/12 06/30/12 06/30/13 06/30/12 09/30/12 Fund Type Federal Federal Federal State Federal State Federal State Intermediate Federal Federal Federal Federal Federal Federal Federal Federal Federal Federal State State Local Federal Totals: Expected Award FTE 2012-13 22.94 2,448,330 118.21 6,812,488 2.13 165,617 2.50 186,972 2.35 213,040 3.00 727,971 0.25 16,837 32.68 2,644,534 1.00 131,223 10.88 780,790 0.50 63,564 0.00 294,525 160.82 18,816,468 1.88 153,073 11.00 1,658,151 0.50 78,788 7.50 986,041 0.75 435,257 0.50 225,638 0.00 3,780 0.00 1,500 0.00 1,000 2.81 383,727 382.20 $ 37,229,314

185

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Grants


Account Code and Description Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

FTE

FTE

Adopted

RESOURCES
1990 2200 3299 4300 4500 4700 4900 Revenue-Local Sources-Miscellaneous Revenue-Intermediate Sources-Restricted Revenue-State Sources-Restr. Grants-In-Aid Revenue-Federal Sources-Restricted Direct Revenue-Federal Sources-Restricted Through State Revenue-Federal Sources-Restricted Through Intermediate Agencies Revenue - For/On Behalf of the District $ 4,132 138,335 2,943,878 630,796 35,107,635 $ 2,391 224,879 3,116,644 617,027 35,020,491 17,272 10,144 $ 39,008,848 $ $ 126,421 4,332,610 2,641,429 34,629,890 16,943 41,747,293 $ 1,000 131,223 3,564,757 2,613,947 30,675,912 242,475 $ 37,229,314 $ $ -

$ 38,824,776

TOTAL ESTIMATED RESOURCES REQUIREMENTS


1111 Primary, Grades K-3 Salaries and Wages 111 Regular Licensed 121 Licensed Substitutes 122 Classified Substitutes 130 Additional Earnings Total Salaries and Wages Associated Payroll Costs 200 Associated Payroll Costs Total Associated Payroll Costs Purchased Services 310 Professional Services 350 Communications Total Purchased Services

16,595 3,189 2,606 22,390

219 219 -

600 50 9,400 10,050 $ $ -

$ $ $ $

9,520 9,520 63 63

$ $ $ $

31 31 543 543 -

$ $ $ $

35,000 35,000 -

$ $ $ $

3,033 3,033 5,000 1,500 6,500 $ $ $ $ -

186

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Grants


Account Code and Description Supplies and Materials 410 Consumable Supplies 420 Text Materials 440 Subscriptions 460 Non-Consumable Supplies 470 Software 480 Computer Hardware Total Supplies and Materials TOTAL PRIMARY GRADES K-3 1112 Intermediate Programs Purchased Services 310 Professional Services 350 Communications Total Purchased Services Supplies and Materials 410 Consumable Supplies 460 Non-Consumable Supplies 470 Software 480 Computer Hardware Total Supplies and Materials TOTAL INTERMEDIATE PROGRAMS 1113 Elementary Co-Curricular Purchased Services 310 Professional Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 460 Non-Consumable Supplies Total Supplies and Materials TOTAL ELEMENTARY CO-CURRICULAR Prior Years' Actuals 2009-10 2010-11 $ 3,944 14,869 20,818 39,631 71,604 $ 48,949 25,392 15,368 10,000 99,709 100,502 2011-12 Budget $ 10,120 31,538 25,000 66,658 101,658 Budget Next Year 2012-13 Proposed Approved $ 10,600 22,700 300 11,900 1,500 30,000 77,000 96,583 $ $ $ $ -

FTE

FTE

Adopted

$ $

$ $

$ $

$ $

$ $ $

43 43 5,047 27,823 22,726 104,551 160,147 160,190

$ $ $

6,385 6,385 57,959 999 630 59,588 65,973 -

$ $ $

9,640 9,640 26,186 77,546 25,227 38,152 167,111 176,751 -

$ $ $

$ $ $ $ $ $ -

$ $

$ $

$ $

$ $

$ $ $ $ $

$ $ $ $ $

2,275 2,275 6,139 1,137 7,276 9,551 -

$ $ $ $ $

15,000 15,000 15,000 -

$ $ $ $ $

2,000 2,000 7,000 1,000 8,000 10,000 $ $ $ $ $ $ -

187

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Grants


Account Code and Description 1121 Middle School Programs Salaries and Wages 111 Licensed Salaries 112 Classified Salaries 121 Licensed Substitutes Total Salaries and Wages Associated Payroll Costs 200 Associated Payroll Costs Total Associated Payroll Costs Purchased Services 350 Communications Total Purchased Services Supplies and Materials 410 Consumable Supplies 420 Text Materials 460 Non-Consumable Supplies 470 Software Total Supplies and Materials TOTAL MIDDLE SCHOOL PROGRAMS 1131 High School Programs Salaries and Wages 111 Regular Licensed 112 Regular Classified 121 Licensed Substitutes 122 Classified Substitutes 124 Temporary Classified 130 Additional Earnings Total Salaries and Wages Associated Payroll Costs 200 Associated Payroll Costs Total Associated Payroll Costs Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

FTE

FTE

Adopted

248,158 2,875 6,844 257,877 114,704 114,704 747 747 24,481 2,235 74,394 23,670 124,780 498,108

11,617 1,913 13,530 4,380 4,380 15,879 15,879 33,789 -

$ $ $ $ $ $ $ $ $ $ -

$ $ $ $ $ $

$ $ $ $ $ $

$ $ $ $ $ $

$ $ $ $ $ $

$ $

$ $

$ $

$ $

86,809 12,262 5,975 20,277 125,323 43,863 43,863

173,174 123,479 4,784 120 20,587 322,144 170,008 170,008

10.70 14.00

523,701 459,432 12,000 34,992 1,030,125 638,386 638,386

13.35 14.57

705,452 470,388 8,100 114,655 7,000 1,305,595 766,951 766,951 $ $ $ $ -

$ $ $

$ $ $

24.70

$ $

27.92

$ $

188

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Grants


Account Code and Description Purchased Services 310 Instructional Prof/Tech Services 320 Property Services 330 Student Transportation Services 340 Travel and Related Expenses 350 Communications 371 Tuition Payments 380 Non-Instructional Professional Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 420 Text Materials 430 Library Books 460 Non-Consumable Supplies 470 Software 480 Computer Hardware Total Supplies and Materials Capital Outlay 540 Depreciable Equipment Total Capital Outlay Other 640 Prior Years' Actuals 2009-10 2010-11 $ 1,860 1,312 1,615 3,477 8,264 18,672 42,713 33,271 99,904 13,541 208,101 $ 18,229 4,645 3,518 1,324 675 28,391 43,300 6,712 104,669 85,318 34,665 176,440 451,104 28,467 28,467 2011-12 Budget $ 125,100 20,000 3,000 148,100 47,120 35,000 89,350 36,500 220,000 427,970 Budget Next Year 2012-13 Proposed Approved $ 67,000 30,000 35,804 23,245 500 156,549 69,495 21,533 15,000 42,000 5,600 20,000 173,628 $ $ $ $ $ $ -

FTE

FTE

Adopted

$ $

$ $

$ $

$ $

$ $ $

$ $ $

$ $ $

$ $ $

Dues and Fees Total Other

$ $ $

385,551

$ $ $

977 977 1,001,091 24.70

$ $ $

2,244,581 27.92

$ $ $

2,402,723 $ $ $ $ -

TOTAL HIGH SCHOOL PROGRAMS 1132 High School Co-Curricular Salaries and Wages 111 Regular Licensed 121 Licensed Substitutes 130 Additional Earnings Total Salaries and Wages

1.00

44,658 1,000 57,000 102,658 $ $ $ $ -

1.00

189

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Grants


Account Code and Description Associated Payroll Costs 200 Associated Payroll Costs Total Associated Payroll Costs Purchased Services 330 Student Transportation 340 Travel and Related Expenses 350 Communications Total Purchased Services Supplies and Materials 410 Consumable Supplies 470 Software 480 Computer Hardware Total Supplies and Materials TOTAL HIGH SCHOOL CO-CURRICULAR 1140 Pre-Kindergarten Program Salaries and Wages 111 Regular Licensed 112 Regular Classified 113 Licensed Supervisory 121 Licensed Substitutes 122 Classified Substitutes 124 Temporary Classified 130 Addiitonal Earnings Total Salaries and Wages Associated Payroll Costs 200 Associated Payroll Costs Total Associated Payroll Costs Prior Years' Actuals 2009-10 2010-11 $ $ $ $ $ $ 853 2,309 3,162 29,487 29,487 32,649 2011-12 Budget $ $ $ 15,000 15,000 15,000 1.00 Budget Next Year 2012-13 Proposed Approved $ $ $ 45,263 45,263 1,050 1,050 39,870 59 650 40,579 189,550 $ $ $ $ $ $ $ $ -

FTE

FTE

Adopted

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

368,720 515,270 15,745 15,710 6,079 110,642 27,171 1,059,337 443,477 443,477

340,901 543,936 7,619 5,632 98,585 27,313 1,023,986 450,442 450,442

8.75 17.65

754,749 1,077,248 18,500 8,800 162,813 47,420 2,069,530 986,280 986,280

10.25 20.78

514,097 702,353 9,000 6,135 91,000 21,500 1,344,085 831,476 831,476 $ $ $ $ -

$ $ $

$ $ $

26.40

$ $

31.03

$ $

190

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Grants


Account Code and Description Purchased Services 310 Professional Services 320 Property Services 330 Student Transportation 340 Travel and Related Expenses 350 Communications 380 Non-Instructional Professional Services 390 Other Purchased Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 420 Text Materials 460 Non-Consumable Supplies 470 Software 480 Computer Hardware Total Supplies and Materials Other 640 650 Dues and Fees Insurance & Judgments Total Other TOTAL PRE-KINDERGARTEN PROGRAM Prior Years' Actuals 2009-10 2010-11 $ 62,494 1,325 47,321 7,177 20,853 1,162 140,332 52,263 4,536 9,430 1,931 121 68,281 12,058 768 12,826 1,724,253 $ 79,752 1,000 93,125 7,969 36,813 3,568 222,227 151,881 18,469 68,711 11,736 7,180 257,977 9,476 704 10,180 1,964,812 26.40 2011-12 Budget $ 113,933 2,200 72,678 20,710 41,885 1,200 252,606 100,150 18,860 39,860 4,545 6,055 169,470 8,380 1,515 9,895 3,487,781 31.03 Budget Next Year 2012-13 Proposed Approved $ 29,650 1,200 11,000 6,000 13,450 500 61,800 31,000 2,500 2,500 1,500 37,500 6,500 750 7,250 2,282,111 $ $ $ $ $ $ $ $ -

FTE

FTE

Adopted

$ $

$ $

$ $

$ $

$ $ $ $

$ $ $ $

$ $ $ $

$ $ $ $

1220 Restrictive Programs for Students with Disabilities Salaries and Wages 111 Regular Licensed $ 576,716 112 Regular Classified 1,198,525 121 Licensed Substitutes 5,204 122 Classified Substitutes 15,249 130 Additional Earnings 86,602 Total Salaries and Wages Associated Payroll Costs 200 Associated Payroll Costs Total Associated Payroll Costs $ $ $ 1,882,296 1,022,823 1,022,823

578,381 1,317,958 3,715 21,874 70,773 1,992,701 1,081,649 1,081,649

10.75 43.44

711,662 1,141,177 2,144 1,200 75,693 1,931,876 1,254,546 1,254,546

8.35 28.35

537,869 874,984 70,045 1,482,898 926,794 926,794 $ $ $ $ -

$ $ $

54.19

$ $

36.70

$ $

191

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Grants


Account Code and Description Purchased Services 310 Professional Services 330 Student Transportation 340 Travel and Related Expenses 350 Communication 390 Other Purchased Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 420 Text Materials 460 Non-Consumable Supplies 470 Software 480 Computer Hardware Total Supplies and Materials Other 640 670 Dues and Fees Taxes & Licenses Prior Years' Actuals 2009-10 2010-11 $ 200 1,657 480 271 2,608 27,466 12,750 62,498 5,416 20,461 128,591 3,036,318 $ 1,125 53 1,545 1,076 733 4,532 18,216 1,438 39,033 1,096 349 60,132 150 47 197 3,139,211 54.19 2011-12 Budget $ 300 3,355 1,505 5,160 68,100 2,600 8,000 78,700 3,270,282 36.70 Budget Next Year 2012-13 Proposed Approved $ 160 3,200 1,130 4,490 2,398 2,398 2,416,580 $ $ $ $ $ $ $ $ -

FTE

FTE

Adopted

$ $

$ $

$ $

$ $

$ $ $ $

$ $ $ $

$ $ $ $

$ $ $ $

Total Other TOTAL RESTRICTIVE PROGRAMS FOR STUDENTS WITH DISABILITIES

1250 Less Restrictive Programs for Students with Disabilities Salaries and Wages 111 Regular Licensed $ 386,693 112 Regular Classified 1,315,689 121 Licensed Substitutes 6,798 122 Classified Substitutes 47,897 124 Temporary Classified 130 Additional Earnings 101,607 Total Salaries and Wages Associated Payroll Costs 200 Associated Payroll Costs Total Associated Payroll Costs $ $ $ 1,858,684 1,030,931 1,030,931

281,857 1,572,230 3,189 59,707 580 98,325 2,015,888 1,132,661 1,132,661

9.00 32.85

463,558 1,014,012 1,200 73,809 1,552,579 989,690 989,690

2.00 47.35

125,621 741,355 16,286 883,262 570,460 570,460 $ $ $ $ -

$ $ $

41.85

$ $

49.35

$ $

192

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Grants


Account Code and Description Purchased Services 310 Professional Services 320 Property Services 330 Student Transportation 340 Travel and Related Expenses 350 Communications 390 Other Purchased Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 420 Text Materials 460 Non-Consumable Supplies 470 Software 480 Computer Hardware Total Supplies and Materials TOTAL LESS RESTRICTIVE PROGRAMS FOR STUDENTS WITH DISABILITIES 1260 Early Intervention Salaries and Wages 111 Regular Licensed 130 Additional Earnings Total Salaries and Wages Associated Payroll Costs 200 Associated Payroll Costs Total Associated Payroll Costs Supplies and Materials 410 Consumable Supplies Total Supplies and Materials TOTAL EARLY INTERVENTION Prior Years' Actuals 2009-10 2010-11 $ 37 1,011 1,048 6,978 206,921 836 405,000 14,494 634,229 3,524,892 $ 59,100 4,903 64,003 3,808 11,007 274 79,355 94,444 3,306,996 41.85 2011-12 Budget $ 84,997 8,000 14,000 2,400 109,397 2,651,666 49.35 Budget Next Year 2012-13 Proposed Approved $ 1,453,722 $ $ $ $ $

FTE

FTE

Adopted

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $ $ $ $ $ $

334,436 38,938 373,374 144,218 144,218 5,486 5,486 523,078

$ $ $ $ $ $ $

399,092 62 399,154 169,258 169,258 (68) (68) 568,344

6.00 6.00

$ $ $

387,118 240 387,358 202,253 202,253 589,611

6.00 6.00

$ $ $

405,558 405,558 212,681 212,681 618,239 $ $ $ $ $ $ $ $ $ $ -

$ $

$ $

6.00

$ $

6.00

$ $

193

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Grants


Account Code and Description 1271 - Remediation Salaries and Wages 111 Regular Licensed 112 Regular Classified 124 Temporary Classified 130 Additional Earnings Total Salaries and Wages Associated Payroll Costs 200 Associated Payroll Costs Total Associated Payroll Costs Purchased Services 310 Professional Services 330 Student Transportation 340 Travel and Related Expenses 350 Communications Total Purchased Services Supplies and Materials 410 Consumable Supplies 470 Computer Software Total Supplies and Materials Other 640 Dues and Fees Total Other TOTAL REMEDIATION Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

FTE

FTE

Adopted

599 72,083 72,682 17,242 17,242 27,010 19,335 269 585 47,199 2,209 8,550 10,759 1,964 1,964 149,846

39,436 2,277 58,801 100,514 34,335 34,335 84 84 134,933

1.00

40,276 1,897 294,522 336,695 111,774 111,774 3,629 34,000 500 550 38,679 6,019 6,019 493,167 -

45,670 45,670 14,455 14,455 3,000 2,200 5,200 7,800 7,800 73,125 $ $ $ $ $ $ $ $ $ $ $ $ -

$ $ $ $

$ $ $ $

1.00

$ $

$ $ $ $

$ $

$ $ $ $ $ $

$ $ $ $ $ $

$ $

$ $ $ $ $ $

$ $

1.00

$ $

194

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Grants


Account Code and Description 1272 Title I Salaries and Wages 111 Regular Licensed 112 Regular Classified 113 Licensed Supervisory 121 Licensed Substitutes 122 Classified Substitutes 124 Temporary Classified 130 Additional Earnings Total Salaries and Wages Associated Payroll Costs 200 Associated Payroll Costs Total Associated Payroll Costs Purchased Services 310 Professional Services 320 Property Services 330 Student Transportation 340 Travel and Related Expenses 350 Communications 380 Non-Instructional Professional Services 390 Other Purchased Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 420 Text Materials 440 Periodicals 460 Non-Consumable supplies 470 Computer Software 480 Computer Hardware Total Supplies and Materials Capital Outlay 550 Depreciable Technology Total Capital Outlay Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

FTE

FTE

Adopted

1,327,420 1,762,895 23,785 49,908 51,213 25,000 1,466,497 4,706,718 2,107,959 2,107,959 1,895,161 442,159 1,000 20,907 404 2,359,631 194,497 1,060,186 311,773 116,630 1,683,086 14,130 14,130

1,405,018 1,542,065 21,798 48,058 35,798 15,875 833,818 3,902,430 1,837,538 1,837,538 1,982,962 870 398,327 1,078 25,321 1,960 351 2,410,869 209,272 182,021 38,121 19,601 341 449,356 -

28.94 55.13 0.25

1,513,074 1,475,627 22,052 80,768 47,215 23,562 458,836 3,621,134 1,993,578 1,993,578 1,325,772 2,328,771 2,000 44,743 4,500 3,705,786 170,323 250,434 100,945 5,500 4,000 531,202 -

34.06 53.53 0.25

1,629,287 1,401,249 22,017 34,052 30,200 23,907 372,605 3,513,317 2,210,513 2,210,513 1,449,004 1,400,480 4,093 68,912 1,500 2,923,989 173,958 255,328 2,400 15,400 43,125 9,000 499,211 $ $ $ $ $ $ $ $ $ $ -

$ $ $ $

$ $ $ $

84.32

$ $

87.84

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $ $

$ $ $

$ $

$ $

195

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Grants


Account Code and Description Other 640 Dues and Fees Total Other TOTAL TITLE I 1280 Alternative Education Salaries and Wages 111 Regular Licensed 112 Regular Classified 121 Licensed Substitutes 122 Classified Substitutes 130 Additional Earnings Total Salaries and Wages Associated Payroll Costs 200 Associated Payroll Costs Total Associated Payroll Costs Purchased Services 310 Professional Services 330 Student Transportation 340 Travel and Related Expenses 350 Communications 340 Travel and Related Expenses 350 Communications Total Purchased Services Supplies and Materials 410 Consumable Supplies 420 Text Materials 470 Software 480 Computer Hardware Total Supplies and Materials $ $ Prior Years' Actuals 2009-10 2010-11 2,608 2,608 $ $ $ 660 660 8,600,853 84.32 2011-12 Budget $ $ $ 9,851,700 87.84 Budget Next Year 2012-13 Proposed Approved $ $ $ 500 500 9,147,530 $ $ $ $ -

FTE

FTE

Adopted

$ 10,874,132

47,725 19,401 797 545 68,468 38,950 38,950 17,500 3,690 21,190 3,621 15,014 1,391 17,740 37,766

6,473 19,060 402 6,372 32,307 18,425 18,425 4,984 441 5,425 4,295 625 4,500 9,420

0.88

9,982 25,000 600 10,852 46,434 21,085 21,085 400 500 900 250 251 501

0.50 1.38

35,441 42,025 77,466 50,030 50,030 1,200 2,011 3,211 5,312 6,000 11,312 $ $ $ $ $ $ $ $ -

$ $ $ $

$ $ $ $

0.88

$ $

1.88

$ $

$ $

$ $

$ $

$ $

$ $

$ $

196

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Grants


Account Code and Description Other 640 670 Dues and Fees Taxes and Licenses Total Other TOTAL ALTERNATIVE EDUCATION 1290 English Second Language Program Salaries and Wages 111 Regular Licensed 112 Regular Classified 113 Supervisory Licensed 121 Licensed Substitutes 130 Additional Earnings Total Salaries and Wages Associated Payroll Costs 200 Associated Payroll Costs Total Associated Payroll Costs Purchased Services 310 Professional Services 330 Student Transportation 340 Travel and Related Expenses 350 Communications 390 Other Purchased Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 420 Text Materials 460 Non-Consumable Supplies Total Supplies and Materials Other 640 Dues and Fees Total Other TOTAL ENGLISH LANGUAGE LEARNER PROGRAM $ $ $ Prior Years' Actuals 2009-10 2010-11 275 540 815 167,189 $ $ $ 420 420 65,997 0.88 2011-12 Budget $ $ $ 68,920 1.88 Budget Next Year 2012-13 Proposed Approved $ $ $ 142,019 $ $ $ $ -

FTE

FTE

Adopted

8,038 24,926 1,343 16,880 51,187 23,957 23,957 6,507 1,050 106 587 354 8,604 13,139 8,850 21,989 261 261 105,998

33,852 33,852 8,288 8,288 1,636 3,956 9,345 391 15,328 11,338 50,014 61,352 118,820 197 -

13,100 13,100 13,100

$ 13.75 2.00

513,387 296,803 13,616 823,806 477,236 477,236 20,000 1,500 500 22,000 1,000 1,000 781 2,781 1,325,823 $ $ $ $ $ $ $ $ $ $ $ $ -

$ $ $ $

$ $ $ $

$ $ $ $

15.75

$ $

$ $

$ $

$ $

$ $

$ $

$ $ $ $

$ $ $ $

$ $ $ $

$ $

15.75

$ $

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Grants


Account Code and Description 1292 Teen Parent Programs Purchased Services 310 Professional Services Total Purchased Services TOTAL TEEN PARENT PROGRAMS 1293 Migrant Education Salaries and Wages 111 Regular Licensed 112 Regular Classified 124 Temporary Classified 130 Additional Earnings Total Salaries and Wages Associated Payroll Costs 200 Associated Payroll Costs Total Associated Payroll Costs Purchased Services 310 Professional Services 330 Student Transportation 340 Travel and Related Expenses 350 Communications Total Purchased Services Supplies and Materials 410 Consumable Supplies 460 Non-Consumable Supplies Total Supplies and Materials Other 640 Dues and Fees Total Other TOTAL MIGRANT EDUCATION Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

FTE

FTE

Adopted

$ $ $

27,584 27,584 27,584

$ $ $

19,161 19,161 19,161 -

$ $ $

25,000 25,000 25,000 -

$ $ $

$ $ $ $ -

88,202 1,049 49,038 138,289 69,374 69,374 636 1,009 1,409 3,054 12,820 12,820 1,975 1,975 225,512

44,182 118,477 64,396 227,055 107,545 107,545 26,816 121 222 27,159 6,005 6,005 2,326 2,326 370,090

1.00 4.00

37,513 142,952 62,616 243,081 140,250 140,250 8,000 8,000 7,200 7,200 398,531

0.50 4.38

26,651 121,334 23,150 171,135 135,309 135,309 29,000 300 29,300 9,200 417 9,617 345,361 $ $ $ $ $ $ $ $ $ $ $ $ -

$ $ $ $

$ $ $ $

5.00

$ $

4.88

$ $

$ $

$ $

$ $ $ $ $ $

$ $ $ $ $ $

$ $

$ $

$ $

$ $

5.00

$ $

4.88

$ $

198

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Grants


Account Code and Description 1294 Youth Corrections Education Salaries and Wages 111 Regular Licensed 112 Regular Classified 113 Supervisory Licensed 121 Licensed Substitutes 122 Classified Substitutes 130 Additional Earnings Total Salaries and Wages Associated Payroll Costs 200 Associated Payroll Costs Total Associated Payroll Costs Purchased Services 310 Professional Services 350 Communications Total Purchased Services Supplies and Materials 410 Consumable Supplies 470 Software Total Supplies and Materials TOTAL YOUTH CORRECTIONS EDUCATION 1299 Other Programs Salaries and Wages 111 Regular Licensed 112 Regular Classified 124 Temporary Classified 130 Additional Earnings Total Salaries and Wages Associated Payroll Costs 200 Associated Payroll Costs Total Associated Payroll Costs Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

FTE

FTE

Adopted

40,950 56,665 14,091 1,846 3,938 6,678 124,168 62,381 62,381 7,500 1,177 8,677 2,050 2,050 197,276

46,235 59,784 2,711 1,822 8,116 118,668 61,873 61,873 223 223 3,514 1,553 5,067 185,831

1.00 1.50

47,219 49,128 1,364 1,008 6,886 105,605 66,801 66,801 1,000 1,000 4,221 4,221 177,627

1.00 1.50

47,453 50,273 1,378 1,018 6,955 107,077 68,790 68,790 1,500 1,500 769 769 178,136 $ $ $ $ $ $ $ $ $ $ -

$ $ $ $ $ $ $ $

$ $ $ $ $ $ $ $

2.50

$ $

2.50

$ $

$ $

$ $

$ $

$ $

2.50

$ $

2.50

$ $

24,750 41,717 35,752 102,219 56,629 56,629

25,158 44,785 184 3,757 73,884 53,547 53,547

0.50 1.63

27,337 45,108 5,980 78,425 59,813 59,813

0.50 1.63

29,164 45,796 14,977 89,937 60,355 60,355 $ $ $ $ -

$ $ $

$ $ $

2.13

$ $

2.13

$ $

199

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Grants


Account Code and Description Purchased Services 310 Professional Services 330 Student Transportation 340 Travel and Related Expenses 350 Communications Total Purchased Services Supplies and Materials 410 Consumable Supplies 420 Text Materials 460 Non-Consumable Supplies 470 Software 480 Computer Hardware Total Supplies and Materials TOTAL OTHER PROGRAMS 1300 Adult Continuing Education Programs Salaries and Wages 124 Temporary Classified Total Salaries and Wages Associated Payroll Costs 210 Associated Payroll Costs Total Associated Payroll Costs Purchased Services 340 Travel and Related Expenses Total Purchased Services Supplies and Materials 410 Consumable Supplies Total Supplies and Materials Other 640 Dues and Fees Total Other Prior Years' Actuals 2009-10 2010-11 $ 15,755 2,176 2,952 20,883 3,137 127 3,264 182,995 $ 186 1,186 225 1,597 601 146 1,292 2,039 131,067 2.13 2011-12 Budget $ 500 600 2,250 3,350 5,102 1,500 250 50 2,000 8,902 150,490 2.13 Budget Next Year 2012-13 Proposed Approved $ 5,170 2,418 331 750 8,669 2,553 2,553 161,514 $ $ $ $ $ $ -

FTE

FTE

Adopted

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $ $ $ $ $ $ $ $ $

319 319 40 40 50 50 1,430 1,430 840 840 2,679

$ $ $ $ $ $ $ $ $ $ $

200 -

$ $ $ $ $ $ $ $ $ $ $

$ $ $ $ $ $ $ $ $ $ $

$ $ $ $ $ $ $ $ $ $ $ $ -

TOTAL ADULT CONTINUING EDUCATION PROGRAM $

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Grants


Account Code and Description 1400 Summer School Programs Salaries and Wages 111 Regular Licensed 113 Supervisory Licensed 121 Licensed Substitutes 130 Additional Earnings Total Salaries and Wages Associated Payroll Costs 210 Associated Payroll Costs Total Associated Payroll Costs Purchased Services 310 Professional Services 330 Student Transportation 340 Travel and Related Expenses 350 Communications 380 Non-Instructional Professional Services 390 Other Purchased Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 420 Text Materials Total Supplies and Materials Other 640 Dues and Fees Total Other TOTAL SUMMER SCHOOL PROGRAMS Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

FTE

FTE

Adopted

82 82 20 20 342 234 576 1,498 1,498 3,075 3,075 5,251

16,263 8,251 127,325 151,839 41,710 41,710 14,232 34,743 479 787 4,000 239 54,480 6,420 6,420 254,449 -

75,000 75,000 25,178 25,178 30,000 30,000 20,000 20,000 150,178 -

13,000 600 291,473 305,073 98,888 98,888 16,970 32,210 500 7,000 56,680 20,309 15,618 35,927 496,568 $ $ $ $ $ $ $ $ $ $ $ $ -

$ $ $ $

$ $ $ $

$ $ $ $

$ $ $ $

$ $ $ $ $ $

$ $ $ $ $ $

$ $ $ $ $ $

$ $ $ $ $ $

TOTAL INSTRUCTION

$ 21,862,456

$ 20,104,119

248.97

$ 23,881,043

266.98

$ 21,339,584

201

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Grants


Account Code and Description 2110 Attendance and Social Work Services Salaries and Wages 111 Regular Licensed 112 Regular Classified 130 Additional Earnings Total Salaries and Wages Associated Payroll Costs 200 Associated Payroll Costs Total Associated Payroll Costs Purchased Services 310 Professional Services 330 Student Transportation 340 Travel and Related Expenses 350 Communications 380 Non-Instructional Professional Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 420 Text Materials 470 Software 480 Computer Hardware Total Supplies and Materials Other 640 Dues and Fees Total Other TOTAL ATTENDANCE/SOCIAL WORK SERVICES 2120 Guidance Services Salaries and Wages 111 Regular Licensed 112 Regular Classified 121 Licensed Substitutes 130 Additional Earnings Total Salaries and Wages Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

FTE

FTE

Adopted

27,029 242,147 25,630 294,806 146,491 146,491 280 5,024 2,070 258 1,078 8,710 7,999 322 352 4,435 13,108 2,403 2,403 465,518

23,691 234,251 12,886 270,828 151,985 151,985 1,809 2,275 2,150 4,514 10,748 10,814 10,814 3,001 3,001 447,376

0.40 6.88 7.28

23,876 206,248 14,043 244,167 154,706 154,706 200 500 5,000 5,700 4,117 4,117 500 500 409,190

$ 8.75 8.75 $ $ $ $

257,269 12,343 269,612 201,267 201,267 443 2,667 3,110 316 316 317 317 474,622 $ $ $ $ $ $ $ $ $ $ $ $ -

$ $ $ $

$ $ $ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $ $ $

$ $ $ $

$ $

$ $

7.28

$ $

8.75

$ $

89,647 14,000 8,759 15,397 127,803

242,398 126,136 4,931 501 373,966 202

5.50 4.00

268,506 120,781 9,943 1,000 400,230

4.00 2.00

200,676 67,916 4,900 4,865 278,357 $ $ -

9.50

6.00

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Grants


Account Code and Description Associated Payroll Costs 200 Associated Payroll Costs Total Associated Payroll Costs Purchased Services 310 Professional Services 330 Student Transportation 340 Travel and Related Expenses 350 Communications 380 Non-Instructional Professional Services Total Purchased Services Supplies and Materials 410 Consumable Supplies Total Supplies and Materials TOTAL GUIDANCE SERVICES 2130 Health Services Salaries and Wages 111 Regular Licensed 112 Regular Classified 130 Additional Earnings Total Salaries and Wages Associated Payroll Costs 200 Associated Payroll Costs Total Associated Payroll Costs TOTAL HEALTH SERVICES 2140 Psychological Services Salaries and Wages 111 Regular Licensed Additional Earnings 130 Total Salaries and Wages Prior Years' Actuals 2009-10 2010-11 $ $ $ 49,921 49,921 280 17,279 10,262 4,617 200 32,638 14,633 14,633 224,995 $ $ $ 197,376 197,376 5,872 1,368 7,240 24,513 24,513 603,095 9.50 2011-12 Budget $ $ $ 211,602 211,602 5,250 6,600 100 11,950 623,782 6.00 Budget Next Year 2012-13 Proposed Approved $ $ $ 164,238 164,238 1,000 4,760 7,353 18,000 31,113 473,708 $ $ $ $ $ $ $ $ -

FTE

FTE

Adopted

$ $ $ $

$ $ $ $

$ $ $ $

$ $ $ $

66,682 66,682 27,752 27,752 94,434

86,078 3,878 4,732 94,688 28,713 28,713 123,401

1.50

91,217 91,217 48,675 48,675 139,892

1.50

91,258 4,635 95,893 51,325 51,325 147,218 $ $ $ $ $ $ -

$ $ $ $

$ $ $ $

1.50

$ $

1.50

$ $

1.50

$ $

1.50

$ $

107,208 34,867 142,075

169,223 169,223

0.10

6,081 1,824 7,905

0.10

6,730 1,855 8,585 $ $ -

0.10

0.10

203

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Grants


Account Code and Description Associated Payroll Costs 200 Associated Payroll Costs Total Associated Payroll Costs Purchased Services 350 Communications Total Purchased Services Supplies and Materials 410 Consumable Supplies Total Supplies and Materials TOTAL PSYCHOLOGICAL SERVICES 2150 Speech Pathology and Audiology Services Salaries and Wages 111 Regular Licensed 112 Regular Classified 130 Additional Earnings Total Salaries and Wages Associated Payroll Costs 200 Associated Payroll Costs Total Associated Payroll Costs Purchased Services 380 Non-Instructional Professional Services Total Purchased Services Supplies and Materials 410 Consumable Supplies Total Supplies and Materials TOTAL SPEECH PATHOLOGY & AUDIOLOGY SERVICES Prior Years' Actuals 2009-10 2010-11 $ $ $ $ $ $ $ 55,947 55,947 915 915 32 32 198,969 $ $ $ $ $ $ $ 67,193 67,193 236,416 0.10 2011-12 Budget $ $ $ $ $ $ $ 3,858 3,858 11,763 0.10 Budget Next Year 2012-13 Proposed Approved $ $ $ $ $ $ $ 4,158 4,158 12,743 $ $ $ $ $ $ $ $ -

FTE

FTE

Adopted

260,027 176,045 13,899 449,971 223,610 223,610 673,581

463,031 178,165 25,512 666,708 308,423 308,423 96,338 96,338 118 118 1,071,587

7.50 6.40 13.90

381,953 173,058 31,159 586,170 345,345 345,345 931,515

4.98 5.50 10.48

331,469 163,263 11,680 506,412 303,685 303,685 810,097 $ $ $ $ $ $ $ $ $ $ -

$ $ $ $ $ $ $ $

$ $ $ $ $ $ $ $

$ $

$ $

$ $

$ $

$ $

$ $

13.90

$ $

10.48

$ $

204

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Grants


Account Code and Description 2160 Other Student Treatment Services Salaries and Wages 111 Regular Licensed 112 Regular Classified 124 Temporary Classified 130 Additional Earnings Total Salaries and Wages Associated Payroll Costs 200 Associated Payroll Costs Total Associated Payroll Costs Supplies and Materials 410 Consumable Supplies 460 Non-Consumable Supplies Total Supplies and Materials TOTAL OTHER STUDENT SERVICES 2190 Service Direction, Student Support Services Salaries and Wages 111 Regular Licensed 112 Regular Classified 113 Licensed Supervisory 121 Licensed Substitutes 122 Classified Substitutes 130 Additional Earnings Total Salaries and Wages Associated Payroll Costs 200 Associated Payroll Costs Total Associated Payroll Costs Purchased Services 320 Property Services 340 Travel and Related Expenses 350 Communications 380 Non-Instructional Professional Services Total Purchased Services Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

FTE

FTE

Adopted

91,177 2,723 1,091 5,655 100,646 30,849 30,849 6,053 55,417 61,470 192,965

109,217 2,733 980 7,004 119,934 32,187 32,187 8,029 8,029 160,150

0.83 0.09

42,565 2,723 819 46,107 25,096 25,096 715 715 71,918

1.65 0.09

106,195 3,004 5,099 114,298 60,613 60,613 174,911 $ $ $ $ $ $ $ $ -

$ $ $ $

$ $ $ $

0.92

$ $

1.74

$ $

$ $

$ $

$ $

$ $

0.92

$ $

1.74

$ $

15,744 619,333 178,405 17,061 830,543 421,802 421,802 7,613 123,918 86 47,000 178,617

25,517 613,886 180,064 10,023 829,490 437,805 437,805 6,364 10,000 16,364 205

$ 17.62 2.00

622,744 181,795 4,070 5,000 3,110 816,719 513,631 513,631 546 156,000 156,546

$ 1.75

63,534 3,816 67,350 38,873 38,873 1,429 1,429 $ $ $ $ $ $ -

$ $ $ $

$ $ $ $

19.62

$ $

1.75

$ $

$ $

$ $

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Grants


Account Code and Description Supplies and Materials 410 Consumable Supplies 460 Non-Consumable Supplies 470 Software 480 Computer Hardware Total Supplies and Materials Capital Outlay 540 Depreciable Equipment Total Capital Outlay TOTAL SERVICE DIRECTION, STUDENT SUPPORT SERVICES 2210 Improvement of Instruction Services Salaries and Wages 111 Regular Licensed 112 Regular Classified 113 Licensed Supervisory 121 Licensed Substitutes 122 Classified Substitutes 124 Temporary Classified 130 Additional Earnings Total Salaries and Wages Associated Payroll Costs 200 Associated Payroll Costs Total Associated Payroll Costs Purchased Services 310 Professional Services 320 Property Services 330 Student Transportation 340 Travel and Related Expenses 350 Communications 380 Non-Instructional Professional Services Total Purchased Services $ Prior Years' Actuals 2009-10 2010-11 5,001 315,535 130,829 214,566 665,931 6,620 6,620 2,103,513 $ 65 712 947 8,970 10,694 1,294,353 19.62 2011-12 Budget $ 17,500 264,582 282,082 1,768,978 1.75 Budget Next Year 2012-13 Proposed Approved $ 107,652 $ $ $ $ $ $ -

FTE

FTE

Adopted

$ $ $ $

$ $ $ $

$ $ $ $

$ $ $ $

618,120 40,598 6,488 4,496 252 97,611

502,035 17,080 55,869 11,426 2,337 102,137

2.00 1.00 0.75

213,636 42,070 61,469 9,025 76,880 403,080 193,509 193,509 3,668 2,760 97,273 103,701

6.00 0.50 0.75

462,894 23,433 65,421 9,775 500 134,518 696,541 323,901 323,901 13,000 300 59,302 102,332 135,190 310,124 $ $ $ $ $ $ -

$ $ $ $

767,565 303,363 303,363 205 12,103 2,009 74,239 88,556

$ $ $ $

690,884 258,408 258,408 1,440 600 29,411 2,985 90,953 125,389

3.75

$ $

7.25

$ $

$ $

$ $

206

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Grants


Account Code and Description Supplies and Materials 410 Consumable Supplies 420 Text Materials 460 Non-Consumable Supplies 470 Software 480 Computer Hardware Total Supplies and Materials Capital Outlay 540 Depreciable Equipment Total Capital Outlay Other 640 Dues and Fees Total Other TOTAL IMPROVEMENT OF INSTRUCTION SVCS 2230 Assessment and Testing Salaries and Wages 113 Licensed Supervisory 121 Licensed Substitutes 130 Additional Earnings Total Salaries and Wages Associated Payroll Costs 200 Associated Payroll Costs Total Associated Payroll Costs Purchased Services 340 Travel and Related Expenses 350 Communication 380 Non-Instructional Professional Services Total Purchased Services Supplies and Materials 460 Non-Consumable Supplies Total Supplies and Materials TOTAL ASSESSMENT AND TESTING $ $ Prior Years' Actuals 2009-10 2010-11 $ 35,441 57,107 20,036 21,191 8,071 141,846 550 550 1,301,880 $ 42,568 6,339 78,927 14,536 78,107 220,477 100 100 1,295,258 3.75 2011-12 Budget $ 58,846 49,654 19,612 103,500 231,612 7,000 7,000 1,000 1,000 939,902 7.25 Budget Next Year 2012-13 Proposed Approved $ 113,189 4,500 117,689 1,000 1,000 1,449,255 $ $ $ $ $ $ $ $ -

FTE

FTE

Adopted

$ $ $ $ $ $

$ $ $ $ $ $

$ $ $ $ $ $

$ $ $ $ $ $

72,805 336 4,099 77,240 29,305 29,305 681 9,851 10,532 117,077

11,478 11,478 2,803 2,803 1,074 33,552 34,626 1,709

3,488 3,488 1,171 1,171 2,880 9,000 11,880 -

$ $ $ $ $ $ -

$ $ $ $

$ $ $ $

$ $

$ $

$ $

$ $

$ $

1,709 50,616 207

$ $

16,539

$ $

$ $

$ $

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Grants


Account Code and Description 2240 Instructional Staff Development Salaries and Wages 111 Regular Licensed 112 Regular Classified 113 Licensed Supervisory 121 Licensed Substitutes 122 Classified Substitutes 123 Temporary Licensed 130 Additional Earnings Total Salaries and Wages Associated Payroll Costs 200 Associated Payroll Costs Total Associated Payroll Costs Purchased Services 310 Professional Services 320 Property Services 330 Student Transportation Services 340 Travel & Related Expenses 350 Communication 380 Non-Instructional Professional Services 390 Other Purchased Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 440 Periodicals 460 Non-Consumable Supplies 470 Software Total Supplies and Materials Other 640 Dues and Fees Total Other TOTAL INSTRUCTIONAL STAFF DEVELOPMENT Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

FTE

FTE

Adopted

3,630,264 277,418 534 5,834 1,018,987 4,933,037 1,854,973 1,854,973 3,872 387 968,862 21,738 387,619 137 1,382,615 208,101 9,083 63,132

3,845,571 323,574 1,221 37,470 1,071,022 5,278,858 2,094,900 2,094,900 6,500 18,786 649,095 43,160 1,469,617 (13,481) 2,173,677 120,411 99 36,063 10,841 167,414 275 275 9,715,124

72.00 1.00 0.50

3,578,566 26,612 45,314 193,049 64,340 1,009,637 4,917,518 1,914,028 1,914,028 49,000 1,000 474,742 30,135 666,439 50,297 1,271,613 228,443 38,100 266,543 8,369,702

49.00

2,820,921 285,326 7,331 93,694 1,375,307 4,582,579 2,106,559 2,106,559 66,689 1,000 1,000 144,477 14,735 506,203 734,104 155,447 13,960 169,407 7,592,649 $ $ $ $ $ $ $ $ $ $ $ $ -

$ $ $ $

$ $ $ $

73.50

$ $

49.00

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $ $ $

280,316 1,955 1,955 8,452,896

$ $ $ $

$ $

$ $

73.50

$ $

49.00

$ $

208

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Grants


Account Code and Description 2320 Executive Administration Services Salaries and Wages 112 Regular Classified 130 Additional Earnings Total Salaries and Wages Associated Payroll Costs 200 Associated Payroll Costs Total Associated Payroll Costs Purchased Services 350 Communication 390 Other Purchased Services Total Purchased Services Supplies and Materials 410 Consumable Supplies Total Supplies and Materials TOTAL EXECUTIVE ADMINISTRATION SERVICES 2410 Office of the Principal Services Salaries and Wages 111 Regular Licensed 112 Regular Classified 113 Licensed Supervisory 124 Temporary Classified 130 Additional Earnings Total Salaries and Wages Associated Payroll Costs 200 Associated Payroll Costs Total Associated Payroll Costs Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

FTE

FTE

Adopted

$ $ $ $ $ $ $ $ $

3,697 319 4,016 1,437 1,437 785 1,234 2,019 1,586 1,586 9,058

$ $ $ $ $ $ $ $ $

$ $ $ $ $ $ $ $ $

$ $ $ $ $ $ $ $ $

$ $ $ $ $ $ $ $ $ $ -

8,168 82 8,250 3,472 3,472

28,442 14,759 1,277 4,862 49,340 26,133 26,133

$ -

$ -

$ $ $ $ -

$ $ $

$ $ $

$ $

$ $

209

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Grants


Account Code and Description Purchased Services 320 Property Services 350 Communications 380 Non-Instructional Professional Services 390 Other Purchased Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 460 Non-Consumable Supplies 470 Software 480 Computer Hardware Total Supplies and Materials Capital Outlay 530 Other Improvemetns Total Capital Outlay Other 640 Dues and Fees Total Other TOTAL OFFICE OF THE PRINCIPAL Prior Years' Actuals 2009-10 2010-11 $ 4,556 8,228 12,784 15,642 11,219 2,777 80,719 110,357 500 500 135,363 $ 1,282 7,838 7,990 17,110 2,617 2,617 30,390 30,390 125,590 2011-12 Budget $ Budget Next Year 2012-13 Proposed Approved $ $ $ $ $ $ $ $ $ $ $ -

FTE

FTE

Adopted

$ $

$ $

$ $

$ $

$ $ $ $ $ $

$ $ $ $ $ $

$ $ $ $ $ $

$ $ $ $ $ $

2490 Other Support Services-School Administration Salaries and Wages 111 Regular Licensed $ 112 Regular Classified 113 Licensed Supervisory 122 Classified Substitutes 130 Additional Earnings Total Salaries and Wages Associated Payroll Costs 200 Associated Payroll Costs Total Associated Payroll Costs $ $ $

2,585 205,428 203,656 414 21,214 433,297 196,680 196,680

54,268 369,756 707,778 19,795 1,151,597 511,552 511,552

1.00 12.25 7.75

51,016 426,142 740,928 100 23,457 1,241,643 636,285 636,285

2.00 13.50 7.65

129,210 469,176 691,465 700 21,354 1,311,905 652,755 652,755 $ $ $ $ -

$ $ $

21.00

$ $

23.15

$ $

210

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Grants


Account Code and Description Purchased Services 310 Professional Services 320 Property Services 340 Travel and Related Expenses 350 Communications 380 Non-Instructional Professional Services 390 Other Purchased Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 440 Periodicals 460 Non-Consumable Supplies 470 Software 480 Computer Hardware Total Supplies and Materials Other 640 Dues and Fees Prior Years' Actuals 2009-10 2010-11 $ 8,437 9,056 3,162 433 21,088 10,552 26 2,661 4,047 17,286 668,351 $ 28 9,092 12,873 519 22,512 15,844 2,456 331 6,514 25,145 1,710,806 21.00 2011-12 Budget $ 8,100 170 25,932 4,967 600 39,769 42,568 38,699 200 81,467 2,000 2,000 2,001,164 23.15 Budget Next Year 2012-13 Proposed Approved $ 200 78,035 11,580 45,680 85,000 220,495 40,460 12,974 53,434 1,000 1,000 2,239,589 $ $ $ $ $ $ $ $ -

FTE

FTE

Adopted

$ $

$ $

$ $

$ $

$ $ $ $

$ $ $ $

$ $ $ $

$ $ $ $

Total Other TOTAL OTHER SUPPORT SERVICES, SCHOOL ADMINSTRATION

2520 Support Services-Fiscal Services Salaries and Wages 121 Licensed Substitutes 124 Temporary Classified 130 Additional Earnings Total Salaries and Wages Associated Payroll Costs 200 Associated Payroll Costs Total Associated Payroll Costs

7,700 11,025 45,237 63,962 15,280 15,280

$ $ $ $ -

$ $ $

$ $ $

$ $ $

$ $ $

211

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Grants


Account Code and Description Purchased Services 330 Student Transportation 340 Travel and Related Expenses 350 Communications Total Purchased Services Supplies and Materials 410 Consumable Supplies 460 Non-Consumable Supplies Total Supplies and Materials Other 690 Grant Indirect Charges Total Other TOTAL SUPPORT SERVICES - FISCAL 2540 Operation and Maintenance of Plant Purchased Services 380 Non-Instructional Professional Services Total Purchased Services Other 690 Grant Indirect Charges Total Other Prior Years' Actuals 2009-10 2010-11 $ 3,832 3,832 1,648,321 1,648,321 1,652,153 $ 10,144 10,144 1,547,231 1,547,231 1,557,375 2011-12 Budget $ 500 5,000 1,100 6,600 9,400 9,400 1,768,870 1,768,870 1,864,112 Budget Next Year 2012-13 Proposed Approved $ 206 18,134 18,340 777,865 777,865 796,205 $ $ $ $ $ $ $ $ -

FTE

FTE

Adopted

$ $ $ $ $ $

$ $ $ $ $ $

$ $ $ $ $ $

$ $ $ $ $ $

$ $ $ $

740 740 740

$ $ $ $ $

$ $ $ $ $

$ $ $ $ $

696,941 696,941 696,941 $ $ $ $ $ $ -

TOTAL OPERATION AND MAINTENANCE OF PLANT $ 2620 Planning, Research, Development Salaries and Wages 112 Regular Classified 121 Licensed Substitutes 122 Classified Substitutes 130 Additional Earnings Total Salaries and Wages Associated Payroll Costs 200 Associated Payroll Costs Total Associated Payroll Costs

12,835 66 8,907 21,808 4,742 4,742

14,676 3,363 18,039 3,018 3,018 212 -

1.00

59,893 59,893 20,107 20,107 $ $ $ $ -

$ $ $

$ $ $

$ $ $

1.00

$ $

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Grants


Account Code and Description Purchased Services 320 Property Services 340 Travel and Related Expenses 350 Communications 380 Non-Instructional Professional Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 460 Non-Consumable Supplies 470 Software Total Supplies and Materials TOTAL PLANNING, RESEARCH, DEVELOPMENT 2640 Support Services-Central Staff Services Salaries and Wages 112 Regular Classified 121 Licensed Substitutes 130 Additional Earnings Total Salaries and Wages Associated Payroll costs 200 Associated Payroll Costs Total Associated Payroll Costs Supplies and Materials 460 Non-Consumable Supplies Total Supplies and Materials TOTAL SUPPORT SERVICES - CENTRAL STAFF 2660 Technology Services Salaries and Wages 112 Regular Classified 114 Classified Supervisory Total Salaries and Wages Prior Years' Actuals 2009-10 2010-11 $ 1,231 96 47,706 $ $ 49,033 30,881 6,312 6,000 43,193 118,776 $ $ $ 3,685 159 92,298 96,142 162 162 117,361 2011-12 Budget $ 122,500 122,500 122,500 1.00 Budget Next Year 2012-13 Proposed Approved $ 47,558 $ $ 47,558 127,558 $ $ $ $ $ $ -

FTE

FTE

Adopted

$ $

$ $

$ $

$ $

$ $

32,071 4,316 36,387 17,467 17,467 53,854 -

1.00

43,543 5,000 5,000 53,543 29,591 29,591 26 26 83,160 $ $ $ $ $ $ $ $ -

$ $ $ $ $ $

$ $ $ $ $ $

$ $ $ $ $ $

1.00

$ $

$ $

1.00

$ $

$ $

$ $

522 22 544 -

$ $

$ $

$ $ -

213

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Grants


Account Code and Description Associated Payroll Costs 200 Associated Payroll Costs Total Associated Payroll Costs TOTAL TECHNOLOGY SERVICES 2690 Other Support Services - Central Salaries and Wages 121 Licensed Substitutes Total Salaries and Wages Associated Payroll costs 200 Associated Payroll Costs Total Associated Payroll Costs Purchased Services 340 Travel and Related Expenses 350 Communications 380 Non-Instructional Professional Services Total Purchased Services Supplies and Materials 410 Consumable Supplies Total Supplies and Materials TOTAL OTHER SUPPORT SERVICES - CENTRAL Prior Years' Actuals 2009-10 2010-11 $ $ $ $ $ $ 130 130 674 2011-12 Budget $ $ $ Budget Next Year 2012-13 Proposed Approved $ $ $ $ $ $ $ -

FTE

FTE

Adopted

$ $ $ $ $

504 504 310 310 10,895 50,437 37,214 98,546 11,385 11,385 110,745

$ $ $ $ $

4,184 446 10,265 14,895 23,686 23,686 38,581 -

$ $ $ $ $

$ $ $ $ $

$ $ $ $ $ $ $ $ $ $ -

$ $ $ $

$ $ $ $

$ $ $ $

$ $ $ $

TOTAL SUPPORT SERVICES


3100 Food Services Capital Outlay 540 Depreciable Equipment Total Capital Outlay

$16,521,014

$18,601,617

151.07

$ 17,270,957

111.72

$15,186,308

$ $

39,352 39,352

$ $

$ $

$ $

$ $ -

TOTAL FOOD SERVICES

39,352

214

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Grants


Account Code and Description 3300 Community Services Salaries and Wages 112 Regular Classified 121 Licensed Substitute 122 Classified Substitutes 124 Temporary Classified 130 Additional Earnings Total Salaries and Wages Associated Payroll Costs 200 Associated Payroll Costs Total Associated Payroll Costs Purchased Services 310 Professional Services 320 Property Services 340 Travel and Related Expenses 350 Communications 374 Other Tuition 380 Non-Instructional Professional Services 390 Other Purchased Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 420 Text Materials 460 Non-Consumable supplies 470 Software 480 Computer Hardware Total Supplies and Materials Other 640 Dues and Fees Total Other Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

FTE

FTE

Adopted

49,207 40 17,092 76,193 142,532 50,861 50,861 8,164 20,576 2,500 79,558 16,210

50,112 8,452 53,134 111,698 36,575 36,575 305 7,732 11,458 71,985 91,480 61,596 50 665 558 62,869 490 490

1.88

52,478 85,339 5,681 230 223,410 367,138 54,828 54,828 20,750 12,607 65,205 98,562 71,354 3,286 125 74,765 -

3.50

122,586 14,260 126,138 262,984 128,804 128,804 20,000 84,245 21,481 91,200 216,926 90,746 3,962 94,708 $ $ $ $ $ $ $ $ $ $ -

$ $ $ $

$ $ $ $

1.88

$ $

3.50

$ $

$ $

$ $

$ $

127,008 79,647 66 1,107 1,013 81,833 -

$ $

$ $

$ $

$ $ $

$ $ $

$ $

$ $

TOTAL COMMUNITY SERVICES

402,234 441,586

$ $

303,112 303,112
215

1.88 1.88 401.92

$ $

595,293 595,293

3.50 3.50 382.20

$ $

703,422 703,422

$ $ $

$ $ $

TOTAL FOOD SERVICE AND COMMUNITY SERVICES $

TOTAL ESTIMATED REQUIREMENTS

$ 38,825,056

$ 39,008,848

$ 41,747,293

$ 37,229,314

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund - Grants PERSONNEL RECAP

Object Code

Description

2011-12 Number FTE

Proposed Change

2012-13 Number FTE

2012-13 Projected Salaries

111 112 113 121 122 123 124 130

Regular Licensed Salaries Regular Classified Salaries Supervisory Salaries Licensed Substitutes Classified Substitutes Temporary Licensed Temporary Classified Additional Earnings

168.47 222.20 11.25

(21.73) 2.61 (0.60)

146.74 224.81 10.65

8,263,602 6,236,161 1,079,522 359,731 45,934 93,694 243,822 2,653,071

TOTAL FEE BASED FTE

401.92

(19.72)

382.20

18,975,537

216

Salem-Keizer School District 24J/32 Marion/Polk Counties, Oregon 2012-13 Proposed Budget

SPECIAL REVENUE FUND


Capital Maintenance
TheCapitalMaintenanceFundwascreatedbytheboardin200809.Thisfundprovidedforcapitalmaintenanceneedsoutsideofthose funded through a bond measure for SalemKeizer School District buildings. Effective June 30, 2011, the District was required to consolidatethisintotheGeneralFundduetoGASB54.

217

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Capital Maintenance


Prior Years' Actual 2009-10 2009-10 2011-12 Budget Budget Next Year 2012-13 ** Proposed Approved Adopted

Account Code and Description ESTIMATED RESOURCES 1510 1960 5200 5400 Earnings on Investments Recovery of Prior Year Expenditure Interfund Transfer - From Asset Replacement Beginning Balance Unreserved Balance Net Working Capital, July 1 $

FTE

FTE

18,587 12,322 -

3,614,783 $ 3,614,783 $ 3,645,692

1,881,965 $ 1,881,965 $ 1,881,965

$ $

$ $

$ $

$ $

TOTAL ESTIMATED RESOURCES


ESTIMATED REQUIREMENTS 4120 - Site Acquisition and Development Purchased Services 380 Professional Services 390 Other General Professional & Technical Services Total Purchased Services Capital Outlay 530 Grounds Improvement Total Capital Outlay TOTAL SITE ACQUISITION AND DEVELOPMENT 4150 - Facilities Acquisition and Construction Services Purchased Services 350 Communication 380 Professional Services 390 Other General Professional & Technical Services Total Purchased Services Supplies and Materials 410 Consumable Supplies Total Supplies and Materials

$ $

21,596 135,389 156,985

$ $

$ $

$ $

$ $

$ $

$ $ $

581,222 581,222 738,207

$ $ $

3,135 3,135 3,135

$ $ $

$ $ $

$ $ $

$ $ $

447,837 147,379 595,216

97,197 8,582 105,779

$ $

5,318 5,318

$ $

$ $

$ $

$ $

$ $

218

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Capital Maintenance


Prior Years' Actual 2009-10 2009-10 $ $ $ $ 422,637 422,637 2,349 2,349 $ $ $ $ $ 64,760 64,760 170,539 2011-12 Budget $ $ $ $ $ Budget Next Year 2012-13 ** Proposed Approved Adopted $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ -

Account Code and Description Capital Outlay 520 Buildings Acquisition (includes permanent improvements) Total Capital Outlay Other 670 Taxes and Licenses Total Other TOTAL FACILITIES ACQUISTION AND CONSTRUCTION SERVICES 5200 - Transfer of Funds 710 Transfer out TOTAL TRANSFER OF FUNDS 7000 - Unappropriated Ending Fund Balance Fund Equity 770 Unreserved Fund Balance Total Fund Equity TOTAL UNAPPROPRIATED ENDING FUND BALANCE

FTE

FTE

$ 1,025,520

$ $

$ 1,708,291 $ 1,708,291

$ $

$ $

$ $ -

$ 1,881,965 $ 1,881,965 $ 1,881,965

$ $ $

$ $ $

$ $ $

$ $ $

$ $ $

TOTAL CAPITAL MAINTENANCE FUND

$ 3,645,692

$ 1,881,965

$-

* This fund was established by the Board starting in 2008-09. ** As of June 30, 2011 this allocation no longer qualifies as a Special Revenue Fund under GASB 54.

219

Salem-Keizer School District 24J/32 Marion/Polk Counties, Oregon 2012-13 Proposed Budget

SPECIAL REVENUE FUND


Energy Conservation Program
This fund reflects the activities of an energy conservation program that was created to make necessary improvements and modificationstoDistrictfacilitiesinordertoreduceoverallenergyconsumption.Italsoincludesfundingfortheretirement ofdebtobligationsassociatedwiththeenergyconservationprogram.Provisionforfuturegrowthhasbeenincludedinthe budget.RevenueforthisfundisderivedfromSB1149,BusinessEnergyTaxCredits(BETC)andinvestmentearnings. Theuseoftheresourcesinthisfundisgovernedbystatute,administrativeruleandpolicy.

220

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Energy Conservation Fund


Account Code and Description ESTIMATED RESOURCES Miscellaneous Revenue Allowance for Growth Interfund Transfer TOTAL ESTIMATED RESOURCES ESTIMATED REQUIREMENTS 2542 - Operation and Maintenance of Plant Purchased Services 320 Property Services 340 Travel and Related Expenses 350 Communication 380 Professional Services 390 Allowance for Growth Total Purchased Services Supplies and Materials 410 Supplies 460 Non-Consumable Supplies 470 Software 480 Computer Hardware Total Supplies and Materials Other 640 Dues and Fees Total Other
TOTAL OPERATION AND MAINTENANCE OF PLANT

Prior Years' Actuals 2009-10 2010-11

FTE

2011-12 Budget

FTE

Budget Next Year 2012-13 Proposed Approved Adopted

1990 1990 5200

634,190 304,510 41,887 980,587 $ $ -

106 1,325 997 297,840 91,800 392,068 4,758 10,139 571 1,631 17,099 1,887 1,887 411,054 $ $ $ $ $ $ $ $ -

$ $

$ $

$ $

$ $

$ $ $ $

$ $ $ $

$ $ $ $

$ $ $ $

221

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund Energy Conservation Fund


Account Code and Description Prior Years' Actuals 2009-10 2010-11 FTE 2011-12 Budget FTE Budget Next Year 2012-13 Proposed Approved Adopted

4150 - Building Acquisition, Construction and Improvement Services Purchased Services 380 Professional Services 390 Allowance for Growth Total Purchased Services Capital Outlay 540 Capital Improvement Projects Total Capital Outlay TOTAL BUILDING ACQUISITION AND CONSTRUCTION SERVICES $ $ $ $ $ $ $ $ 212,711 212,710 425,421 $ $ -

$ $ $

$ $ $

$ $ $

$ $ $

144,112 144,112 569,533 $ $ $ $ -

TOTAL ESTIMATED REQUIREMENTS

980,587

222

INTERNAL SERVICE FUNDS

INSERT TABBED PAGE

Salem-Keizer School District 24J/32 Marion/Polk Counties, Oregon 2012-13 Proposed Budget

INTERNAL SERVICE FUNDS

Salem-Keizer School District 24J/32, Marion/Polk Counties, Oregon 2012-13 PROPOSED BUDGET

INTERNAL SERVICE FUNDS


Table of Contents

INTERNAL SERVICE FUNDS


Overview of Internal Service Funds Risk Management Services Charter Schools Energy Conservation 223 224 - 228 229 - 234 235 - 236 237 - 239

INTERNAL SERVICE FUNDS


Internal Service Funds Total in Funds for current year: $22,115,014
This fund account tracks services, such as liability, insurance and workers' compensation claims, utility conservation, and charter school direction. These services are required by law; however, districts may choose to either provide them for themselves or contract them out. Salem-Keizer found it to be more cost-effective to provide these services for itself. This fund is for services provided for within the district.

TOTAL DISTRICT BUDGET - ALL FUNDS

Internal Service Funds: 4% of all District Funds

Internal Service Funds include: Risk Management $13,155,850:


This fund is for the payment of insurance premiums, unemployment claims, worker compensation claims, and claims for those risks that the District is self insuring.

Services $5,181,414: This fund is for the District's print shop,


central warehouse and transportation. These operations sell services, both inside and outside the District. This fund tracks intra-district services. Each activity is to cover its operating costs, including a portion of equipment replacement.

Charter Schools $3,735,863: This fund tracks the cost of District services directly associated with the start up and management of each charter school contract. Energy Conservation $41,887: This fund reflects the activities of the energy conservation program that was created to make improvements and modifications to District facilities in order to reduce overall energy consumption. As of July 1, 2012 this fund will be considered a special revenue fund according to the Oregon Department of Education

223

Salem-Keizer School District 24J/32 Marion/Polk Counties, Oregon 2012-13 Proposed Budget

INTERNAL SERVICE FUND


Risk Management
Risk management is the systematic identification of exposure to the risk of loss, coupled with the selection of the most appropriatemethodofmanagingthatexposure.

All of the Districts work involves possible risk of loss through acts of nature, the economy, society, as well as normal business concerns arising from acts or nonacts of employees and the operational abilities of the Districts facilities and equipment.

The Risk Management Fund was established to fund the payment of insurance premiums, unemployment claims, worker compensationclaims,andclaimsforthoseriskswhichtheDistrictisselfinsuring. ThesourceofrevenueforthisfundislargelyfromtheGeneralFundOperatingBudget.Throughthepropercontrolofrisk, theDistrictisabletorealizesignificantsavingsininsurancepremiumsandselfinsuredlossestobuildsufficientreservesin this account and to fund additional selfinsurance programs. Selfinsurance reserves have been established based on actuarialstudies.

Theuseoftheresourcesofthisfundisgovernedbystatute,administrativeruleandpolicy.

224

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Internal Service Fund Risk Management


Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved Adopted

Account Code and Description

FTE

FTE

ESTIMATED RESOURCES 1510 1970 1970 1960 1990 5400 Earnings on Investments Workers Compensation Unemployment Premiums Recovery of Prior Year Expenses/Insurance Proceeds Miscellaneous Revenue Beginning Balance Unreserved Fund Equity Reserve for Accrued Claims Net Working Capital, July 1 TOTAL ESTIMATED RESOURCES ESTIMATED REQUIREMENTS 2528 - Risk Management Services Salaries and Wages 111 Regular Licensed Staff 112 Regular Classified 121 Licensed Substitutes 122 Classified Substitutes 130 Classified Additional Earnings Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs $ 6,543,965 698,909 7,242,874 $ 8,463,638 605,961 9,069,599 $ 5,636,776 500,000 6,136,776 11,041,939 500,000 $ 11,541,939 $ 13,155,850 $ $ $ 57,502 3,592,232 1,347,719 2,531 39,999 $ 3,351,895 967,362 2,158 310 $ 3,100,000 4,732,800 2,500 100 $ 770,358 840,553 2,500 500

$ 12,282,857

$ 13,391,324

$ 13,972,176

102 13,854 168 28 14,152 2,136 999 1,230 7,859 12,224

25,159 101 725 25,985 3,855 1,941 1,232 6,333 13,361 -

8,343 18,540 26,883 6,129 2,057 839 12,756 21,781

$ 1.00

8,343 56,791 65,134 14,850 4,005 521 25,512 44,888 $ $ $ $ -

$ $

$ $

$ $

1.00

$ $

225

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Internal Service Fund Risk Management


Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved Adopted

Account Code and Description Purchased Services 310 Instructional, Professional/Technical Services 320 Other Property Services 340 Travel and Related Expenses 350 Communication 380 Professional Services 390 Other Purchased Services 390 Allowance for Increased Growth Total Purchased Services Supplies and Materials 410 Consumable Supplies 420 Textbooks 430 Library Books 460 Non-Consumable Supplies 470 Software 480 Computer Hardware Total Supplies and Materials Capital Outlay 520 Building Acquisition 550 Replacement Equipment 550 Depreciable Equipment Total Capital Outlay Other 640 650 650 670 650 Dues and Fees Claims Insurance Premiums Taxes and Licenses Reserve for Claims Worker Compensation Property/Liability Total Other TOTAL RISK MANAGEMENT SERVICES

FTE

FTE

18,000 102 150 1,335 1,454,235 93,255 1,567,077 115,415 33,157 850 653 150,075 8,064 8,064 2,092 880,888 570,797 1,981 -

18,000 14,718 980 585 1,071,537 68,030 1,173,850 70,680 477 1,024 31,899 4,171 108,251 40,518 40,518 591 1,159,698 1,749 -

16,236 5,649,649 657,000 1,226,156 7,549,041 73,880 31,061 104,941 32,130 32,130 7,400 1,704,000 710,000 2,440,000 1,020,000 -

16,398 2,817,546 673,670 157,718 3,665,332 74,619 31,372 105,991 32,451 32,451 7,475 1,115,040 717,100 6,044,026 1,030,200 $ $ $ $ $ $ -

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

1,455,758 3,207,350

$ $

1,162,038 2,524,003

5,881,400

1.00

8,913,841

$ $

$ $

$ 13,616,176

$ 12,827,637

226

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Internal Service Fund Risk Management


Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved Adopted

Account Code and Description

FTE

FTE

2540 - Security Purchased Services 350 Communications 380 Professional Services 390 Other Purchased Services Total Purchased Services TOTAL SECURITY TOTAL SUPPORTING SERVICES $ 688 5,220 5,908 5,908 3,213,258 $ 417 18,788 19,205 19,205 2,543,208 $ 306,000 50,000 356,000 356,000 1.00 $ 278,212 50,000 328,212 328,212 $ $ $ $ $ $ -

$ $ $

$ $ $

$ $

$ $

$ 13,972,176

$ 13,155,849

5200 - Transfer of Funds Fund Modifications 710 Transfer to General Fund Total Fund Modifications TOTAL TRANSFER OF FUNDS 7000 - Unappropriated Ending Fund Balance Fund Equity 770 Unreserved Fund Balance Total Fund Equity $ $ 9,069,599 9,069,599 9,069,599 $ $ $ 9,248,116 9,248,116 9,248,116 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 1,600,000 1,600,000 1,600,000 $ $ $ $ $ $ 1 1 1

$ $

$ $

1.00

TOTAL UNAPPROPRIATED ENDING FUND BALANCE $ TOTAL ESTIMATED REQUIREMENTS

$ 12,282,857

$ 13,391,324

$ 13,972,176

$ 13,155,850

227

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Special Revenue Fund - Risk Management PERSONNEL RECAP

Object Code 111 112 Regular Licensed

Description

2011-12 Number FTE -

Proposed Change 1.00

2012-13 Number FTE 1.00 $

2012-13 Projected Salaries 8,343 56,791

Regular Classified

TOTAL RISK MANAGEMENT FUND

1.00

1.00

65,134

228

Salem-Keizer School District 24J/32 Marion/Polk Counties, Oregon 2012-13 Proposed Budget

INTERNAL SERVICE FUND


Services
This fund represents the combination of the Reprographics Services, Interagency Support, and Transportation support portionsoftheInternalServiceFund.Eachoftheseoperationssellsservices,bothinsideandoutsideoftheDistrict.Each activityistocoveritsoperatingcosts,includingequipmentreplacement. TheCentralStoresoperationsellsservicestootherDistrictfunds.Theobjectiveistosavetaxdollarsbyreducingduplication ofeffortandbypermittingsmallerentitiestotakeadvantageofsavingandefficienciesobtainedbecauseofthelargersizeof theDistrict.TheDistrictisabletotakeadvantageoflowerunitpricingduetoincreasedvolume. ThisfundalsoreflectstheactivitiesoftheReprographicsdepartmentthatprovidesservicestoallschoolsanddepartmentsof theDistrict.Thecostofthisserviceischargedbacktotheuserandthesizeofthisbudgetisbasedonuserdemand.Asthe demand for service increases, both the expenditures and corresponding charge backs (revenues) increase. Provision for futuregrowthhasbeenincludedinthisbudget. Thetransportation department also providestransportation support within thedistrictforstudent activitiesandfield trips andotherinternaldistrictactivities. Theuseoftheresourcesinthisfundisgovernedbystatute,administrativeruleandpolicy.

229

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Internal Service Fund Services - Reprographics / Central Stores
Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

Account Code and Description ESTIMATED REVENUE 1510 1970 1940 1990 1990 1990 5400 Interest Earnings Printing/Mail Revenue-Internal Sales Reprographics Printing/Mail Revenue-External Sales Reprographics - Miscellaneous Revenue Central Stores - Miscellaneous Revenue Allowance for Increased Growth Beginning Balance $

FTE

FTE

Adopted

263 1,819,551 108,298 391,012 818,287 1,403,986

1,730,223 96,908 376,511 986,237 1,265,356

1,730,000 120,000 775,000 1,073,916 1,354,369

2,080,000 75,000 775,000 610,466 1,640,948

TOTAL ESTIMATED REVENUE


ESTIMATED EXPENDITURES 2572, 2573 - Internal Services, Central Stores Salaries and Wages 112 Regular Classified 124 Temporary Classified 130 Classified Additional Earnings Total Salaries and Wages Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs

$ 4,541,397

$ 4,455,235

$ 5,053,285

$ 5,181,414

358,395 23,023 5,690 387,108 74,740 28,790 15,627 105,384 224,541

360,816 11,404 468 372,688 54,742 27,512 14,024 121,019 217,297

11.00

408,394 48,650 5,132 462,176 94,284 35,357 14,419 140,316 284,376

11.00

417,275 50,888 5,368 473,531 96,362 36,225 5,683 143,505 281,775 $ $ $ $ -

$ $

$ $

11.00

$ $

11.00

$ $

230

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Internal Service Fund Services - Reprographics / Central Stores
Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

Account Code and Description Purchased Services 320 Property Services 340 Travel and Related Expenses 350 Communications 350 Copier Sales 380 Professional and Technical Services 390 Other Purchased Services 390 Allowance for Growth Total Purchased Services Supplies and Materials 410 Consumable Supplies 460 Non-Consumable Supplies & Materials 470 Software 480 Computer Hardware Total Supplies and Materials Capital Outlay 540 New Equipment Total Capital Outlay Other 640 Dues and Fees 670 Licenses and Permits Total Other

FTE

FTE

Adopted

20,532 440,735 12,664 25,159 269,356 768,446 452,944 2,095 2,100 3,944 461,083 -

1,658 420 126,053 20,200 4,507 198,907 351,745 366,060 2,279 368,339 700 700 -

16,483 1,859 6,000 20,000 683,823 728,165 6,493 6,244 30,300 2,341 45,378 16,398 16,398 1,000 436 1,436 -

16,648 1,575 6,494 20,200 690,661 735,578 6,557 6,306 30,603 2,364 45,830 16,562 16,562 1,010 440 1,450 $ $ $ $ $ $ $ $ -

$ $

$ $

$ $

$ $

$ $ $ $ $

$ $ $ $ $

$ $ $ $ $

$ $ $ $ $

TOTAL INTERNAL SERVICES-CENTRAL STORES


2573, 2574 - Internal Services, Reprographics Salaries and Wages 112 Regular Classified 114 Supervisory Classified 122 Classified Substitutes 124 Temporary Classified 130 Classified Additional Earnings Total Salaries and Wages

$ 1,841,178

$ 1,310,769

11.00

$ 1,537,929

11.00

$ 1,554,726

445,833 85,534 26 8,792 24,983 565,168

445,905 85,832 5,419 15,119 552,275

16.80 1.00

598,834 86,535 11,098 12,815 709,282

16.80 1.00

648,575 88,266 11,609 13,405 761,855 $ $ -

17.80

17.80

231

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Internal Service Fund Services - Reprographics / Central Stores
Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

Account Code and Description Associated Payroll Costs 210 Public Employees Retirement System 220 Social Security Contribution 230 Other 240 Employee Insurance Total Associated Payroll Costs Purchased Services 320 Property Services 340 Travel and Related Expenses 350 Communications 380 Professional Services 390 Other Purchased Services 390 Allowance for Increased Services Total Purchased Services Supplies and Materials 410 Consumable Supplies 440 Subscriptions 460 Non-Consumable Supplies 470 Software 480 Non-Consumable Computer Supplies Total Supplies and Materials Capital Outlay 540 New Equipment Total Capital Outlay Other 640 Registrations and Fees 660 Depreciation Expense 670 Licenses and Permits Total Other

FTE

FTE

Adopted

80,691 42,153 7,193 156,939 286,976 43,947 726 248,619 9,714 2,043 305,049 268,646 107 600 725 3,701 273,779 75 75

77,891 40,651 6,932 164,126 289,600 60,608 429 538,034 5,310 1,767 606,148 272,653 107 54 5,034 3,246 281,094 387 387 -

159,186 54,260 22,130 234,710 470,286 80,295 1,603 624,043 16,500 1,170,547 1,892,988 339,845 240 6,613 1,946 348,644 31,157 31,157 773 52,114 302 53,189 -

171,057 58,282 9,143 232,797 471,279 81,098 1,622 664,693 16,665 1,182,249 1,946,327 343,243 242 6,679 1,965 352,129 31,469 31,469 781 52,635 305 53,721 $ $ $ $ $ $ $ $ $ $ -

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $ $ $

$ $ $ $

$ $ $ $

$ $ $ $

TOTAL INTERNAL SERVICES-REPROGRAPHICS

$ 1,431,047

$ 1,729,504

17.80

$ 3,505,546

17.80

$ 3,616,780

232

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Internal Service Fund Services - Reprographics / Central Stores
Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

Account Code and Description 5100 - Debt Service 610 Central Stores Redemption of Principal 620 Central Stores Interest on Debt Outstanding

FTE

FTE

Adopted

3,031 785

7,710 2,100

7,787 2,121

TOTAL DEBT SERVICE


7000 - Unappropriated Ending Fund Balance Fund Equity 770 Unreserved Fund Balance Total Fund Equity

3,816

9,810

9,908

$ $

1,265,356 1,265,356

$ $

1,414,962 1,414,962 -

$ $

$ $

$ $

$ $

TOTAL UNAPPROPRIATED ENDING FUND BALANCE $ 1,265,356

$ 1,414,962

TOTAL ESTIMATED EXPENDITURES

$ 4,541,397

$ 4,455,235

28.80

$ 5,053,285

28.80

$ 5,181,414

233

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Internal Service Fund - Services PERSONNEL RECAP


2011-12 Object Code 112 114 124 130 Description Regular/Temporary Classified Staff Supervisory Classified Staff Temporary Classified Classified Additional Earnings TOTAL AUXILIARY SERVICES FUND 28.80 28.80 $ FTE 27.80 1.00 Proposed Change 2012-13 FTE 27.80 1.00 $ 2012-13 Projected Salaries 1,065,850 88,266 62,497 18,773 1,235,386

234

Salem-Keizer School District 24J/32 Marion/Polk Counties, Oregon 2012-13 Proposed Budget

INTERNAL SERVICE FUND


Charter Schools
AsaresultoftheincreasingnumberofcharterschoolsapprovedbytheSchoolBoard,thisfundwasestablishedinfiscalyear 200304 to account for the cost of District charter schools, including the cost of services provided directly to those charter schools. The relationship with each charter school is established by contract and may be different than the contracts for othercharterschoolsapprovedbytheSchoolBoard.Provisionforfuturegrowthhasbeenincludedinthebudget. Theuseoftheresourcesinthisfundisgovernedbystatute,administrativeruleandpolicy.

235

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Internal Service Fund Charter Schools


Prior Years' Actuals 2009-10 2010-11 2011-12 Budget Budget Next Year 2012-13 Proposed Approved

Account Code and Description ESTIMATED RESOURCES 1943 1943 1990 5400 Services Provided Charter Schools Allowance for Growth Miscellaneous Revenue Beginning Balance TOTAL ESTIMATED RESOURCES ESTIMATED REQUIREMENTS 1288 - Charter Schools Charter School Payments 360 Howard Street 360 Valley Inquiry (previously named Baker) 360 Optimum Learning Environment 360 Jane Goodall Environmental Total Charter School Payments Other 390 Allowance for Growth Total Other Total Charter Schools 7000 - Unappropriated Ending Fund Balance Fund Equity 770 Unreserved Fund Balance Total Fund Equity Total Unappropriated Ending Fund Balance $

FTE

FTE

Adopted

2,963,251 189,361 3,152,612

3,001,589 372,555 3,374,144 -

175,000 3,230,442 540,000 3,945,442 -

875,000 2,535,863 325,000 3,735,863 $ $ -

1,018,598 669,962 581,259 510,238 2,780,057 2,780,057

1,002,206 928,320 585,242 436,945 2,952,713 2,952,713 -

1,041,595 1,097,896 594,200 496,751 3,230,442 715,000 715,000 3,945,442 -

1,015,621 847,295 718,055 554,892 3,135,863 600,000 600,000 3,735,863 $ $ $ $ $ $ -

$ $ $ $

$ $ $ $

$ $ $ $

$ $ $ $

$ $ $

372,555 372,555 372,555

$ $ $

421,431 421,431 421,431 -

$ $ $

$ $ $

$ $ $

$ $ $

TOTAL ESTIMATED REQUIREMENTS

3,152,612

3,374,144

3,945,442

3,735,863

236

Salem-Keizer School District 24J/32 Marion/Polk Counties, Oregon 2012-13 Proposed Budget

INTERNAL SERVICE FUND


Energy Conservation Program
Thisfundreflectstheactivitiesofaninternalenergyconservationprogramthatwascreatedtomakenecessaryimprovements and modifications to District facilities in order to reduce overall energy consumption. It also includes funding for the retirement of debt obligations associated with the energy conservation program. Provision for future growth has been includedinthebudget.RevenueforthisfundisderivedfromSB1149,BusinessEnergyTaxCredits(BETC)andinvestment earnings.AsofJuly1,2012,thisprogrambecameaSpecialRevenueFundduetoODEpolicy. Theuseoftheresourcesinthisfundisgovernedbystatute,administrativeruleandpolicy.

237

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Internal Service Fund Energy Conservation Fund


Account Code and Description ESTIMATED RESOURCES Interest on Investments Miscellaneous Revenue Allowance for Growth Beginning Balance Fund Equity Net Working Capital, July 1 TOTAL ESTIMATED RESOURCES ESTIMATED REQUIREMENTS 2542 - Operation and Maintenance of Plant Purchased Services 320 Property Services 340 Travel and Related Expenses 350 Communication 380 Professional Services 390 Allowance for Growth Total Purchased Services Supplies and Materials 410 Supplies 460 Non-Consumable Supplies 470 Software 480 Computer Hardware Total Supplies and Materials Other 640 Dues and Fees Total Other
TOTAL OPERATION AND MAINTENANCE OF PLANT

Prior Years' Actuals 2009-10 2010-11

FTE

2011-12 Budget

FTE

Budget Next Year 2012-13 Proposed Approved Adopted

1510 1990 1990 5400

272 5,058

300 654,280 289,700 36,307

41,887

36,557 36,557 $ 41,887 $

41,887 41,887 41,887 $

980,587

41,887 $

106 1,325 997 297,840 91,800 392,068 4,758 10,139 571 1,631 17,099 1,887 1,887 411,054 -

$ $ $ $ $ $ $ $ -

$ $

$ $

$ $

$ $

$ $ $ $

$ $ $ $

$ $ $ $

$ $ $ $

238

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Internal Service Fund Energy Conservation Fund


Account Code and Description Prior Years' Actuals 2009-10 2010-11 FTE 2011-12 Budget FTE Budget Next Year 2012-13 Proposed Approved Adopted

4150 - Building Acquisition, Construction and Improvement Services Purchased Services 380 Professional Services 390 Allowance for Growth Total Purchased Services Capital Outlay 540 Capital Improvement Projects Total Capital Outlay TOTAL BUILDING ACQUISITION AND CONSTRUCTION SERVICES 5200 - Transfer of Funds Fund Modifications 710 Transfer to General Fund Total Fund Modifications TOTAL TRANSFER OF FUNDS 7000 - Unappropriated Ending Fund Balance Fund Equity 770 Unreserved Fund Balance Total Fund Equity
TOTAL UNAPPROPRIATED ENDING FUND BALANCE

$ $

$ $

$ $

212,711 212,710 425,421

$ $

$ $ -

$ $ $

$ $ $

$ $ $

144,112 144,112 569,533 -

$ $ $

$ $ $ $ -

$ $ $

$ $ $

$ $ $

$ $ $

41,887 41,887 41,887

$ $

$ $

$ $ $

41,887 41,887 41,887

$ $ $

41,887 41,887 41,887 -

$ $ $

$ $ $

$ $ $

$ $ $

TOTAL ESTIMATED REQUIREMENTS

41,887

41,887

980,587

41,887

239

ENTERPRISE FUND

INSERT TABBED PAGE

Salem-Keizer School District 24J/32 Marion/Polk Counties, Oregon 2012-13 Proposed Budget

ENTERPRISE FUND

Salem-Keizer School District 24J/32, Marion/Polk Counties, Oregon 2012-13 PROPOSED BUDGET

ENTERPRISE FUND
Table of Contents

ENTERPRISE FUND
Enterprise Fund Overview Budget 240 241 242

ENTERPRISE FUND
Enterprise Fund
Total in Fund for Current Year: $480,000 This fund account tracks services provided to customers outside of the district. The transportation shop provides repair services to bus companies, non-profits and individuals with buses. Reprographics and Central Stores offer printing and educational-related items for sale to outside entities. The district also provides facilities to various groups on a one time or ongoing basis for meetings and events.

TOTAL DISTRICT BUDGET - ALL FUNDS

Enterprise Fund: <1% of all District Funds

240

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Enterprise Fund External Customers Fund


Account Code and Description ESTIMATED RESOURCES Rentals Miscellaneous Revenue TOTAL ESTIMATED RESOURCES ESTIMATED REQUIREMENTS 3200 - Transportation Shop Operations Purchased Services 380 Professional Services Total Purchased Services Supplies and Materials 410 Supplies Total Supplies and Materials
TOTAL TRANSPORTATION SHOP OPERATIONS

Prior Years' Actuals 2009-10 2010-11

FTE

2011-12 Budget

FTE

Budget Next Year 2012-13 Proposed Approved Adopted

1910 1990

200,000 280,000 480,000 $ $ -

$ $ $ $ $

$ $ $ $ $

$ $ $ $ $

$ $ $ $ $

20,000 20,000 220,000 220,000 240,000 $ $ $ $ $ $ -

3210 - Facilities Rental Services Purchased Services 380 Professional Services Total Purchased Services TOTAL FACILITIES RENTAL SERVICES $ $ $ $ $ $ $ $ $ $ $ $ 150,000 150,000 150,000 $ $ $ $ -

241

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Enterprise Fund External Customers Fund


Account Code and Description 3220 - Reprographics and Central Stores Services Purchased Services 350 Communication 380 Professional Services Total Purchased Services Supplies and Materials 410 Supplies Total Supplies and Materials TOTAL REPROGRAPHICS AND CENTRAL STORES SERVICES $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 20,000 20,000 40,000 50,000 50,000 90,000 $ $ $ $ $ $ Prior Years' Actuals 2009-10 2010-11 FTE 2011-12 Budget FTE Budget Next Year 2012-13 Proposed Approved Adopted

TOTAL ESTIMATED REQUIREMENTS

480,000

242

INSERT TABBED PAGE

TRUST FUND

Salem-Keizer School District 24J/32 Marion/Polk Counties, Oregon 2012-13 Proposed Budget

TRUST FUND

Salem-Keizer School District 24J/32, Marion/Polk Counties, Oregon 2012-13 PROPOSED BUDGET

TRUST FUND
Table of Contents

TRUST FUND
Trust Fund Overview Budget 243 244

TRUST FUND
Trust Fund Total in Fund for current year: $38,300 This fund accounts for the activity of the Loretta Isom Scholarship Fund. This fund was founded in 1993 through a gift from Loretta Isom. The funds are to be used to provide scholarships to students entering a Business Administration program at an accredited college or community college.

TOTAL DISTRICT BUDGET - ALL FUNDS

Trust Fund: <1% of all District Funds

243

School District 24J/32, Marion/Polk Counties, Oregon

2012-13 Proposed Budget Trust Fund Loretta Isom Scholarship


Account Code and Description ESTIMATED RESOURCES Interest Earnings Beginning Balance Fund Equity TOTAL ESTIMATED RESOURCES ESTIMATED REQUIREMENTS 3300 - Community Services Purchased Services 370 Scholarships Total Purchased Services
TOTAL COMMUNITY SERVICES

Prior Years' Actuals 2009-10 2010-11

FTE

2011-12 Budget

FTE

Budget Next Year 2012-13 Proposed Approved Adopted

1510 5400

220 45,132

43,352

200 38,100

45,352

43,352

38,300

$ $ $

2,000 2,000 2,000

$ $ $

1,334 1,334 1,334 -

$ $ $

$ $ $

38,300 38,300 38,300 $ $ $ $ -

7000 - Unappropriated Ending Fund Balance Fund Equity 770 Unreserved Fund Balance Total Fund Equity
TOTAL UNAPPROPRIATED ENDING FUND BALANCE

$ $ $

43,352 43,352 43,352

$ $ $

42,018 42,018 42,018 -

$ $ $

$ $ $

$ $ $

$ $ $

TOTAL ESTIMATED REQUIREMENTS

45,352

43,352

38,300

244

STATISTICS - TERMS

INSERT TABBED PAGE

Salem-Keizer School District 24J/32 Marion/Polk Counties, Oregon 2012-13 Proposed Budget

STATISTICS GLOSSARY

Salem-Keizer School District 24J/32, Marion/Polk Counties, Oregon 2012-13 PROPOSED BUDGET

SALARY SCHEDULES/EMPLOYEE CLASSIFICATIONS ~ STATISTICS ~ TERMS & DEFINITIONS


Table of Contents PERSONNEL STATISTICS GLOSSARY Statistical Information Condensed Statement of Net Assets Changes in Net Assets Fund Balances of Government Funds Government-Wide Revenues Government Funds Revenues, Expenditures, Other Financing Sources (Uses) and Debt Service Ratio Revenues and Other Financing Sources by Source (Non-GAAP Basis) General Fund Expenditures and Other Financing Uses by Program (Non-GAAP Basis) General Fund Property Tax Levies and Collections General Fund Property Tax Levies Marion and Polk Counties Comparison of General Fund Expenditure Budget to Tax Levy Assessed Valuation and Real Market Value of Taxable Property Direct and Overlapping Property Tax Rates Principal Taxpayers Legal Debt Margin Information Ratios of Outstanding Debt by Type Direct and Overlapping Governmental Activities Debt Ratio of Annual Debt Service Requirements for General Obligation Bonded Debt to Total Budget Basis GF Exp & Transfers Ratio of Net General Obligation Bonded Debt to True Cash Value & Net General Bonded Debt Per Capita & Per Student Demographic and Economic Statistics Salem Metropolitan Area Employers Largest to Smallest Salem Metropolitan Area Average Annual Employment Population Ethnicity and Other Related Data School Building, Student Enrollment and Average Daily Membership Average Daily Membership Certified, Classified, and Administrative Full-Time Equivalent Employees General Fund Teacher Base Salaries Operating Statistics Miscellaneous Statistical Data Glossary of Budget Terminology 245 246 247 248 249 250 251 253 254 255 256 257 258 259 260 261 262 263 264 265 266 267 268 276 279 280 281 282 283

252

275 278

289

Salem-Keizer School District 24J/32 Marion/Polk Counties, Oregon 2012-13 Proposed Budget

STATISTICAL INFORMATION

SALEM-KEIZER SCHOOL DISTRICT 24J CONDENSED STATEMENT OF NET ASSETS Last Ten Fiscal Years Ended June 30

2011 ASSETS: Current and other assets Net capital assets Pension asset TOTAL ASSETS LIABILITIES: Other liabilities Long-term debt outstanding TOTAL LIABILITIES NET ASSETS: Invested in capital assets, net of related debt Restricted for debt service Restricted for capital projects Unrestricted TOTAL NET ASSETS $ $ 272,198,477 334,983,076 193,310,944 800,492,497 $

2010 336,231,384 267,403,857 195,786,040 799,421,281 $

2009 333,424,451 247,203,625 197,811,309 778,439,385 $

2008 145,063,427 245,814,002 199,382,354 590,259,783 $

2007 125,015,771 247,289,372 200,664,258 572,969,401 $

2006 126,236,805 241,714,892 201,731,636 569,683,333 $

2005 127,776,603 242,934,136 202,562,433 573,273,172 $

2004 131,508,709 237,477,145 203,130,178 572,116,032 $

2003 114,836,815 236,479,088 109,848,883 461,164,786 $

2002 137,940,788 233,242,695 201,731,636 572,915,119

141,998,639 516,615,100 658,613,739

136,955,541 509,526,430 646,481,971

89,356,043 529,932,253 619,288,296

75,317,204 362,401,190 437,718,394

64,842,655 387,809,183 452,651,838

62,948,283 403,199,539 468,932,662

63,285,462 418,866,336 484,448,228

55,445,296 431,594,858 488,991,407

41,946,969 361,418,610 406,609,062

39,022,896 257,523,740 299,764,156

131,279,359 4,960,401 5,638,998 141,878,758 $

118,920,627 6,019,866 27,998,817 152,939,310 $

103,956,053 5,789,258 49,405,778 159,151,089 $

85,710,241 6,346,224 60,484,924 152,541,389 $

66,594,483 7,718,268 46,004,812 120,317,563 $

47,584,219 11,281,952 41,884,500 100,750,671 $

35,700,442 8,038,939 45,085,563 88,824,944 $

10,358,873 2,654,502 5,671,985 64,439,265 83,124,625 $

9,360,816 7,980,765 13,579,187 23,634,956 54,555,724 $

14,306,966 5,973,676 33,016,200 18,122,685 71,419,527

245

SALEM-KEIZER SCHOOL DISTRICT 24J


CHANGES IN NET ASSETS Last Ten Fiscal Years Ended June 30
(accrual basis of accounting)

2011 Expenses Instructional programs Support services: Pupil transportation Other support services Community services Facilities services Food services Interest and fees on long-term debt Total expenses Program Revenues Charges for services: Instructional programs Pupil transportation Other support services Community services Food services Operating grants and contributions: Instructional programs Pupil transportation Other support services Community services Facilities Food services Total program revenues Net (Expenses) General Revenues Property taxes levied for general purposes Property taxes levied for debt service State School Fund - general support State School Fund - unrestricted grants Intermediate sources Common school fund Unrestricted state and local sources Unrestricted SFSF Earnings on investments Miscellaneous Gain or (loss) on disposal of capital assets Total general revenues Change in Net Assets $ $ 237,641,282 12,690,201 118,992,999 303,112 10,993,481 13,702,863 29,685,687 424,009,625 $

2010 237,967,929 12,675,970 114,988,270 534,411 3,751,457 13,467,945 31,421,282 414,807,264 $

2009 232,724,784 12,627,699 104,524,232 635,708 2,764,800 12,348,490 26,239,331 391,865,044 $

2008 218,048,887 11,649,771 108,389,408 262,035 2,802,806 12,089,133 19,080,716 372,322,756 $

2007 203,929,951 11,651,616 90,066,151 354,766 1,581,832 11,040,973 21,650,428 340,275,717 $

2006 195,410,871 10,393,675 89,789,809 181,981 1,758,943 10,870,639 20,731,030 329,136,948 $

2005 183,393,774 8,523,062 82,390,321 107,490 3,165,055 10,155,818 20,945,057 308,680,577 $

2004 180,715,141 8,060,805 65,720,236 159,274 8,297,534 9,976,749 17,002,852 289,932,591 $

2003 170,460,949 7,392,148 79,847,806 653,594 1,032,065 9,210,582 16,030,177 284,627,321 $

2002 159,890,221 8,038,415 95,055,561 1,113,706 5,353,742 9,298,859 12,443,751 291,194,255

10,743,476 1,489,051 8,079,202 331,768 2,503,864 17,102,533 11,090,009 303,112 11,365,586 63,008,601 (361,001,024)

9,946,678 619,680 255,891 2,548,642 21,862,456 1,040,395 16,599,343 402,233 11,194,423 64,469,741 (350,337,523)

8,370,128 188,242 265,109 2,841,114 28,407,180 10,022,882 243,615 199,784 10,231,082 60,769,136 (331,095,908)

9,304,713 864,163 2,829,492 18,244,331 13,309,799 188,490 9,374,619 54,115,607 (318,207,149)

8,518,477 1,360,335 3,130,580 18,931,721 9,490,154 243,615 7,710,489 49,385,371 (290,890,346)

9,148,336 1,564,825 3,273,799 19,985,679 5,585,458 91,785 7,874,567 47,524,449 (281,612,499)

10,161,728 1,165,179 3,341,046 19,014,628 9,580,155 31,139 7,248,453 50,542,328 (258,138,249)

15,793,050 3,517,560 14,459,539 8,755,484 90,243 6,760,042 49,375,918 (240,556,673)

13,625,115 3,301,525 9,740,984 11,188,661 573,692 6,194,343 44,624,320 (240,003,001)

11,840,266 6,690,897 3,079,637 8,652,861 3,721,563 1,213,949 620,524 6,199,742 42,019,439 (249,174,816)

62,075,210 25,104,617 216,524,217 1,456,880 11,022,507 3,332,569 117,868 13,894,534 1,524,189 14,887,881 349,940,472 (11,060,552) $

61,126,919 28,376,315 222,492,803 1,675,723 12,491,059 3,434,287 68,507 11,059,510 2,870,269 555,164 (24,812) 344,125,744 (6,211,779) $

57,794,797 27,859,981 222,039,625 2,533,635 12,066,122 2,745,744 401,363 3,704,253 8,537,563 22,525 337,705,608 6,609,700 $

56,416,903 24,705,298 233,450,631 10,799,693 11,431,887 5,347,930 485,780 6,796,419 988,930 7,504 350,430,975 32,223,826 $

51,993,138 23,765,619 210,723,938 1,249,808 10,531,578 3,151,132 715,242 7,173,304 1,128,650 24,829 310,457,238 19,566,892 $

48,846,477 24,620,422 197,542,815 240,013 10,248,331 2,862,617 556,831 5,441,559 1,417,491 1,761,670 293,538,226 11,925,727 $

45,741,293 28,749,627 174,018,739 1,799,066 8,799,772 1,784,822 606,744 1,608,329 730,176 263,838,568 5,700,319 $

44,848,928 25,508,521 185,852,868 166,767 877,305 408,396 2,374,262 9,771,936 (683,410) 269,125,573 28,568,900 $

43,410,810 24,318,277 154,519,585 216,156 2,210,418 363,320 3,152,142 2,173,246 (7,224,756) 223,139,198 (16,863,803) $

41,490,649 23,232,627 166,049,431 7,021,978 517,857 547,824 5,535,916 3,355,747 5,530,935 253,282,964 4,108,148

Source: Salem-Keizer School District 24J

246

SALEM-KEIZER SCHOOL DISTRICT 24J


Fund Balances of Governmental Funds Last Ten Fiscal Years Ended June 30
(modified accrual basis of accounting) For Years Ended June 30 2011 General Fund Nonspendable Restricted Committed Assigned Unassigned Reserved Unreserved Total General Fund All Other Governmental Funds Nonspendable Restricted Committed Assigned Unassigned Reserved Unreserved, reported in: Special revenue funds Capital projects funds Debt service funds Total All Other Governmental Funds 2010 2009 2008 2007

173,465 27,208,601 27,382,066

$ $

23,614,447 23,614,447

$ $

22,609,915 22,609,915

$ $

31,513,134 31,513,134

$ $

25,487,475 25,487,475

$ 159,272,568 4,787,714 $ 164,060,282 $ 16,413,986 187,442,214 14,987,127 $ 23,906,062 181,026,440 14,635,844

154,320 22,583,431 13,504,066

200,963 16,729,518 17,799,684

$ 218,843,327

$ 219,568,346 For Years Ended June 30

36,241,817

34,730,165

2006 General Fund Unreserved Total General Fund All Other Governmental Funds Reserved for inventories Unreserved, reported in: Special revenue funds Capital projects funds Debt service funds Total All Other Governmental Funds $

2005

2004

2003

2002

$ $

26,325,812 26,325,812

$ $

27,311,782 27,311,782

$ $

31,305,516 31,305,516

$ $

12,584,843 12,584,843

$ $

23,989,686 23,989,686

76,825 17,255,050 15,418,152 32,750,027

109,968 16,078,586 1,090,476 10,331,744

109,968 20,543,243 5,671,985 7,273,313

135,324 21,430,174 13,579,187 8,479,562

115,507 16,556,577 33,016,200 5,606,236

27,610,774

33,598,509

43,624,247

55,294,520

Source:SalemKeizerSchoolDistrict24J Note:TheprovisionsoftheGovernmentalAccountingStandardsBoard(GASB)StatementNo.54were adoptedinfiscalyear2011. Thestandardreplacesthepreviousreservedandunreservedfundbalancecategorieswiththefollowingfivefundbalance classifications:nonspendable,restricted,committed,assigned,andunassignedfundbalance.

247

SALEM-KEIZER SCHOOL DISTRICT 24J GOVERNMENT-WIDE REVENUES LAST TEN FISCAL YEARS ENDED JUNE 30 Program Revenues Operating Grants and Contributions $ 39,861,240 51,098,850 49,104,543 40,679,779 36,375,979 33,537,489 35,874,375 30,065,308 27,697,680 20,408,639 Property TaxesGeneral Purpose $ 62,075,210 61,126,919 57,794,797 56,416,903 51,993,138 48,846,477 45,741,293 44,848,928 43,410,810 41,490,649 Property TaxesDebt Service $ 25,104,617 28,376,315 27,859,981 24,705,298 23,765,619 24,620,422 28,749,627 25,508,521 24,318,277 23,232,627 General Revenues State School Fund General Support $ 216,524,217 222,492,803 222,039,625 233,450,631 210,723,938 197,542,815 173,851,539 185,852,868 154,502,780 166,049,431 State School Fund Unrestricted Other $ 1,456,880 1,675,723 2,533,635 10,799,693 240,013 1,799,066 166,767 216,156 7,021,978 Federal Through State $ 13,894,534 11,059,510 7,941,132 -

Year Ended June 30 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002

Total $ 385,396,628 392,635,298 381,684,050 384,398,602 339,019,198 341,062,675 302,468,675 306,630,307 269,282,761 280,331,981

Charges for Services $ 23,147,361 13,370,891 11,664,593 12,998,368 13,009,392 13,986,960 14,667,953 19,310,610 16,926,640 21,610,800

Common School Fund $ 3,332,569 3,434,287 2,745,744 5,347,930 3,151,132 2,862,617 1,784,822 877,305 2,210,418 517,857

Intermediate Sources 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 Source: District records. $ 11,022,507 12,491,059 12,066,122 11,431,887 10,531,578 10,248,331 8,799,772 $

General Revenues Other Local Earnings on Revenue Investments 117,868 43,695 423,888 485,780 715,242 556,831 606,744 408,396 363,320 547,824 $ 1,524,189 2,870,269 3,704,253 6,796,419 7,173,304 5,441,559 1,608,329 2,374,262 3,152,142 5,535,916

Miscellaneous Revenue $ 14,887,881 555,164 596,431 996,434 2,403,287 3,179,161 897,376 9,088,526 2,190,051 8,886,682

248

SALEM-KEIZER SCHOOL DISTRICT 24J


GOVERNMENTAL FUNDS REVENUES, EXPENDITURES , OTHER FINANCING SOURCES (USES) AND DEBT SERVICE RATIO Last Ten Fiscal Years Ended June 30 (modified accrual basis of accounting)
2011 Revenues Property and Other Taxes Local Sources Earnings on Investments Intermediate Sources State Sources Federal Sources Total Revenues Expenditures Current Operating: Instruction Support Services Enterprise and Community Services Facilities Acquisition & Construction Food Services Debt Service Principal Interest Total Expenditures (1) Excess (deficiency) of Revenues over (under) Expenditures Other Financing Sources (Uses) Capital Leases Sale of or Compensation for Loss of Assets Transfers In Transfers Out Sale of Pension Bonds Sale of General Obligation Bonds Refunding Bonds Payments to Escrow Agent Total Other Financing Sources (Uses) Net Change in Fund Balances Expenditures for Capital Outlay- (included in Total Expenditures) Debt Services as a Percentage of Noncapital Expenditures 9.71% 10.06% 10.06% 10.10% 10.50% 10.81% 10.77% 9.26% 7.01% 7.35% $ $ $ 86,998,059 25,554,784 1,524,189 11,365,254 226,955,925 60,325,000 412,723,211 $ 2010 88,142,303 26,332,386 2,812,232 12,697,901 231,637,684 58,438,741 420,061,247 $ 2009 85,803,336 24,828,439 3,657,384 12,616,147 239,709,669 44,052,970 410,667,945 $ 2008 80,020,435 24,530,036 6,551,515 12,043,101 255,218,535 35,330,199 413,693,821 $ 2007 76,408,533 32,925,250 6,914,349 11,632,726 223,802,568 27,368,490 379,051,916 $ 2006 74,825,991 33,756,280 5,107,662 11,718,589 210,252,151 28,348,269 364,008,942 $ 2005 73,914,867 28,908,967 1,462,559 9,605,630 185,988,741 26,807,295 326,688,059 $ 2004 70,599,664 21,335,448 2,271,647 8,645,647 187,910,929 28,558,600 319,321,935 $ 2003 67,852,218 17,727,507 3,005,524 6,256,773 164,444,229 20,594,418 279,880,669 $ 2002 64,353,724 15,648,578 5,070,232 8,707,852 176,176,582 18,657,950 288,614,918

231,908,326 135,106,697 468,567 78,335,595 13,589,650 22,120,357 19,230,288 500,759,480

231,479,419 134,710,136 1,394,859 29,249,211 12,756,030 22,639,703 20,213,182 452,442,540

231,033,951 131,828,923 334,005 5,520,272 12,638,362 24,458,057 17,491,896 423,305,466

224,722,446 128,589,432 (113,641) 1,034,449 12,089,133 22,629,049 17,993,686 406,944,554

215,223,680 110,794,308 402,514 5,457,383 11,660,384 20,204,271 18,795,320 382,537,860

205,310,679 106,624,933 180,984 2,550,059 11,243,927 18,372,535 19,380,968 363,664,085

186,509,737 85,209,859 10,858,856 10,820,609 10,894,784 16,433,790 19,775,414 340,503,049

171,170,384 173,397,305 159,274 8,297,534 9,976,749 20,646,752 16,146,326 399,794,324

162,950,422 195,829,501 653,594 21,771,126 9,210,582 13,796,597 15,536,348 419,748,170

156,093,809 146,880,630 1,113,706 5,350,964 9,257,800 12,019,904 12,830,749 343,547,562

(88,036,269)

(32,381,293)

(12,637,521)

6,749,267

(3,485,944)

344,857

(13,814,990)

(80,472,389)

(139,867,501)

(54,932,644)

37,111 13,511,497 (11,911,497) 35,383,732 37,020,843 (51,015,426) 74,792,648 $ $

876,554 24,201 5,872,186 (5,872,186) 31,760,050 32,660,805 279,512 26,426,234 $ $

2,074,280 22,525 7,285,158 (7,285,158) 184,964,027 187,060,832 174,423,311 6,461,404 $ $

3,218,000 7,504 7,085,868 (7,085,868) 22,810,738 (24,810,738) 1,225,504 7,974,771 4,840,469 $ $

5,486,258 24,829 5,794,960 (5,794,960) 5,511,087 2,025,143 11,206,627 $ $

3,793,468 14,958 6,052,412 (6,052,412) 3,808,426 4,153,283 14,534,625 $ $

3,341,021 492,500 7,391,332 (7,391,332) 3,833,521 (9,981,469) 4,251,306 $ $

430,314 5,353,332 (5,431,322) 88,815,000 164,822,245 (164,822,245) 89,167,324 8,694,935 2,418,801 $ $

1,323,435 796,929 1,248,332 (1,324,042) 114,614,763 116,659,417 (23,208,084) 1,370,858 $ $

848,266 1,313,166 (1,368,906) 792,526 (54,140,118) 5,528,482

(1) Categories differ from Statement of Revenues, Expenditures and Changes in Fund Balances- Governmental Funds. The District added Food Services per a 2009 CAFR comment. Capital Outlay is included in Facilities Acquisition and Construction and Support Services.
Source: Salem-Keizer School District 24J

249

SALEM-KEIZER SCHOOL DISTRICT 24J


REVENUES AND OTHER FINANCING SOURCES BY SOURCE (NON-GAAP BASIS) GENERAL FUND (1) Last Ten Fiscal Years Ended June 30
Revenues: Local sources: District property taxes (2): Current year Prior year Tuition Earnings on investments Recovery of prior year expenditures Administrative Support Reimbursement Miscellaneous Local sources Associated Student Activities Total local sources Intermediate sources: County school fund Speech Therapy Program School Improvement grant Instructional Media Center Program Structured learning program Behavioral services program Total intermediate sources State sources - unrestricted: State school fund - Current year State school fund - Prior year State school fund - High cost disability State school fund - Transportation reimbursement State school fund - Lottery bond State school fund - Technology Common school fund State sources - restricted: School improvement grant State school fund - Youth program State school fund - Restricted State school fund - PERS debt Total state sources Federal sources: Federal Forest Fees State Fiscal Stabilization Fund Public law 81-874 Total federal sources Total revenues Other financing sources: Capital lease proceeds Transfers in Total other financing sources Total revenues and other financing sources $ 2011 $ 59,294,800 2,724,730 111,825 609,778 188,874 1,439,224 728,421 73,232 65,170,884 117,868 4,372,760 640,708 2,807,830 3,201,209 11,140,375 216,524,217 1,456,880 3,332,569 997,273 222,310,939 436,510 12,857,969 13,294,479 311,916,677 13,308,291 13,308,291 325,224,968 $ 2010 57,342,728 2,899,477 193,653 751,603 50,001 1,431,305 853,709 68,700 63,591,176 68,507 5,246,245 624,553 2,997,854 3,622,407 12,559,566 222,492,803 1,675,723 3,434,287 227,602,813 485,729 11,059,510 11,545,239 315,298,794 876,554 5,600,000 6,476,554 321,775,348 $ $ 2009 54,762,944 3,119,462 211,498 2,573,644 11,690 767,400 215,352 67,710 61,729,699 401,363 5,155,398 405,100 3,559,680 2,945,943 12,467,484 222,039,625 2,533,635 2,745,744 8,643,429 235,962,433 539,906 7,941,132 8,481,038 318,640,654 318,640,654 $ $ 2008 53,589,746 2,044,838 59,231 5,106,633 15,478 687,705 213,828 71,031 61,788,490 485,780 4,874,732 405,708 3,365,886 2,785,561 11,917,667 230,025,434 3,425,197 2,180,259 5,347,930 8,619,434 249,598,254 565,415 565,415 323,869,826 323,869,826 $ $ 2007 50,908,141 1,268,443 52,061 5,032,752 90,894 753,395 268,067 58,373,753 715,242 5,459,792 2,411,177 2,660,609 11,246,820 210,723,938 3,151,132 1,249,808 215,124,878 567,376 567,376 285,312,827 3,700,000 3,700,000 289,012,827 $ $ 2006 47,967,435 1,744,801 26,106 3,675,941 26,921 779,597 260,791 54,481,592 556,831 4,442,077 3,177,007 2,629,247 10,805,162 189,000,598 2,862,617 9,665,576 201,528,791 561,037 561,037 267,376,582 3,600,000 3,600,000 270,976,582 $ $ 2005 44,671,357 781,692 58,418 1,900,137 66,131 1,165,179 384,603 49,027,517 606,744 2,717,521 3,870,458 2,211,793 9,406,516 166,429,678 1,784,822 167,200 9,220,928 177,602,628 548,813 548,813 236,585,474 6,000,000 6,000,000 242,585,474 $ $ 2004 43,524,821 1,510,493 (621,379) 1,258,816 171,337 1,017,291 1,152,103 48,013,482 408,396 3,533,521 2,415,975 2,019,249 8,377,141 169,571,851 2,249,022 6,735,391 877,305 166,767 7,296,604 186,896,940 542,831 542,831 243,830,394 4,000,000 4,000,000 247,830,394 $ $ 2003 41,135,679 2,431,318 44,245 1,126,276 87,602 707,204 898,304 46,430,628 363,320 2,543,995 1,739,406 1,453,779 6,100,500 161,918,313 2,746,782 2,210,418 199,351 16,805 3,149,477 170,241,146 534,521 534,521 223,306,795 223,306,795 $ $ 2002 39,976,549 1,486,099 21,014 1,546,066 21,988 648,752 1,244,435 44,944,903 547,824 1,860,400 1,664,600 1,028,114 5,100,938 159,962,413 661,871 5,886,554 517,857 7,021,978 145,471 174,196,144 527,277 527,277 224,769,262 224,769,262

(1) The General Fund accounts for general operating revenues and transfers of the District. (2) Revenues are recognized when measurable and available.

250

SALEM-KEIZER SCHOOL DISTRICT 24J EXPENDITURES AND OTHER FINANCING (USES) BY PROGRAM (NON-GAAP BASIS) GENERAL FUND Last Ten Fiscal Years Ended June 30
2011 Instruction: Primary, K-3 Intermediate programs Middle school programs Middle school extracurricular High school programs High school extracurricular Special programs: Talented and gifted Disabilities restrictive programs Disabilities less restrictive programs Treatment and habilitation Remediation (tutorial) Alternative education English as a second language Teen parent program Youth corrections education Other special programs Summer school Total Instruction 2010 2009 2008 2007 2006 2005 2004 2003 2002

42,123,489 27,926,800 31,778,914 867,752 40,263,023 2,977,931 497,044 24,685,630 15,870,274 19,559 9,073,452 8,719,415 658,238 58,765 164,380 52,273 205,736,939

42,621,505 27,562,785 31,758,102 865,845 39,261,083 2,874,325 531,041 23,535,642 15,584,519 21,474 9,297,644 8,793,964 556,153 58,037 172,199 57,444 203,551,762

42,342,457 27,482,758 32,244,211 787,721 40,622,268 2,880,909 652,184 22,416,974 15,567,369 16,644 10,005,038 9,270,077 572,197 101,304 166,036 213,890 205,342,037

41,182,146 25,782,454 31,936,681 822,066 40,929,862 2,942,558 569,213 21,702,659 14,983,387 36,916 9,534,226 8,181,488 497,049 146,268 167,351 256,253 199,670,577

39,585,942 22,862,014 31,236,023 564,167 39,371,588 2,630,519 418,514 19,179,972 14,729,892 11,498 8,579,184 8,287,146 793,764 163,816 148,053 136,130 188,698,222

37,450,867 21,504,346 29,736,055 607,491 39,075,189 2,429,239 404,427 17,430,823 13,577,518 28,607 6,782,683 7,821,430 838,445 105,704 154,525 141,582 178,088,931

35,831,662 16,556,143 27,634,344 606,674 34,887,181 1,900,569 442,269 14,660,896 12,976,007 32,997 6,578,564 7,236,631 786,351 236,991 257,678 148,143 160,773,100

31,313,160 18,112,563 26,246,610 399,373 33,293,415 1,878,912 425,843 12,481,648 11,375,845 43,023 195,064 6,307,718 6,574,349 692,727 196,683 940,575 118,408 150,595,916

31,605,118 17,802,089 25,218,085 392,330 31,643,980 1,822,586 424,786 11,906,636 10,723,381 13,357 291,273 5,345,280 5,490,132 673,989 111,420 1,056,824 127,759 144,649,025

32,240,164 17,662,066 24,826,661 629,001 30,656,327 1,676,294 504,232 10,747,046 9,558,012 381,298 261,940 4,250,481 5,027,546 647,910 498,315 941,315 161,659 140,670,267

Supporting Services: Pupils: Attendance and social work Guidance services and direction Health services Psychological services Speech, hearing and audiology Other student treatment services Student services direction Instructional staff: Improvement of instruction services Educational media Assessment and testing Instructional staff development

4,974,185 7,791,522 1,919,337 867,114 3,295,423 900,964 957,870 1,460,562 6,913,409 802,835 418,918

4,749,354 8,204,091 1,999,382 889,559 3,237,208 885,184 1,105,949 1,262,980 6,779,087 711,263 597,306

4,449,820 8,656,598 2,113,776 780,954 3,040,048 892,802 1,151,304 1,544,248 6,712,242 690,681 3,027,878

3,858,884 8,453,208 1,171,052 811,871 2,824,623 826,131 1,111,410 1,628,269 6,354,563 781,137 1,365,363

3,489,287 7,855,741 1,106,127 782,429 2,434,859 623,023 1,127,609 1,537,578 6,236,919 391,991 665,896

3,159,017 7,347,475 973,381 471,169 2,306,423 618,775 1,126,935 1,383,670 6,158,054 376,737 412,907

2,429,047 6,749,904 1,061,306 715,070 2,099,247 567,619 993,903 1,131,095 5,675,190 345,509 664,738

2,299,196 6,123,855 928,991 628,044 2,071,070 470,993 969,894 1,023,747 5,226,613 308,366 366,336

2,064,010 6,087,940 919,280 538,918 1,991,828 446,561 874,976 1,094,004 5,368,927 461,288 121,378

1,538,440 6,221,379 785,262 487,611 1,624,065 401,558 997,788 888,731 5,343,534 480,471 1,243,227

251

SALEM-KEIZER SCHOOL DISTRICT 24J EXPENDITURES AND OTHER FINANCING (USES) BY PROGRAM (NON-GAAP BASIS) - (CONTINUED) GENERAL FUND Last Ten Fiscal Years Ended June 30
2011 2010 2009 2008 2007 2006 2005 2004 2003 2002

Board of education Executive administration School administration: Office of principal services School administration Business: Fiscal services Operation and maintenance Student transportation services Internal services - mail and delivery Central: Information services Staff services Technology Services Other Support Services Supplemental Retirement Total Supporting Services Enterprise and Community Services Facilities Services: Facilities service area direction Facilities site acquisition and development Building acquisition, construction/impr. Total Facilities Services Total Expenditures Other Financing Uses: Debt service Transfers of funds Total Other Financing Uses Total Expenditures and Other Financing Uses

725,332 1,276,421 24,780,359 1,621,144 2,968,863 24,113,548 12,690,541 653,485 334,265 2,911,549 9,231,036 519,955 2,367,089 114,495,726 -

608,475 1,082,657 24,727,884 1,646,455 2,989,444 23,691,271 12,090,786 677,732 349,568 3,042,955 11,389,467 540,855 2,733,383 115,992,295 -

732,622 1,049,986 24,785,799 1,770,379 1,914,294 24,441,249 11,943,298 936,672 398,817 3,159,056 9,793,034 525,621 2,981,026 117,492,204 -

562,365 985,556 22,941,805 1,976,254 1,909,233 23,256,544 11,649,771 709,597 376,654 2,918,994 10,112,527 526,389 2,883,109 109,995,309 -

565,187 945,931 20,865,896 1,847,632 1,708,851 20,988,808 11,054,863 330,862 2,360,069 7,372,317 537,384 2,741,937 97,571,196 -

597,571 846,459 19,577,449 1,595,935 1,733,626 19,685,740 10,922,286 17,287 327,883 2,219,846 5,286,471 414,162 2,828,894 90,388,152 -

495,004 782,962 18,451,150 1,428,611 1,598,288 18,147,892 9,194,836 629,093 314,937 2,018,417 5,161,718 261,404 3,056,534 83,973,474 -

479,856 536,135 16,534,051 1,365,589 1,458,927 17,070,899 8,269,888 593,067 235,820 1,367,357 4,865,981 335,513 2,846,881 76,377,069 -

520,219 543,177 16,552,108 1,641,545 1,537,233 16,639,238 7,986,436 627,245 401,936 1,310,638 4,272,409 317,138 2,331,572 74,650,004 -

635,648 635,002 16,626,412 1,798,620 1,531,588 17,629,077 7,844,192 1,128,971 660,323 1,511,733 4,699,182 340,974 2,007,629 77,061,417 280,148

266,936 121,647 388,583 320,621,248

249,937 42,774 292,711 319,836,768

329,269 15,741 345,010 323,179,251

318,775 45,599 364,374 310,030,260

371,982 90,817 133,970 596,769 286,866,187

267,070 44,741 310,148 621,959 269,099,042

150,763 6,047 74,541 231,351 251,392,603

144,544 1,900 35,169 181,613 234,751,003

176,798 14,244 116,689 307,731 219,606,760

203,321 3,507 35,276 242,104 218,253,936

648,801 187,300 836,101

661,863 272,186 934,049

679,464 3,685,158 4,364,622

728,039 7,085,868 7,813,907

890,017 2,094,960 2,984,977

411,098 2,452,412 2,863,510

209,663 1,391,332 1,600,995

523,801 1,431,322 1,955,123

618,817 1,324,042 1,942,859

403,000 1,368,906 1,771,906

321,457,349

320,770,817

327,543,873

317,844,167

289,851,164

271,962,552

252,993,598

236,706,126

221,549,619

220,025,842

252

SALEM-KEIZER SCHOOL DISTRICT 24J


PROPERTY TAX LEVIES AND COLLECTIONS - GENERAL FUND Last Ten Fiscal Years Ended June 30

Fiscal Year 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002

Net Taxes Levied for the Fiscal Year (1) $ 64,122,802 61,986,429 59,291,886 57,512,029 53,496,268 50,291,042 47,713,400 46,010,626 44,436,659 42,525,821

Collected within the Fiscal Year Collections in of the Levy Percentage Subsequent Amount (2) of Levy Years $ 61,442,797 59,383,632 56,332,939 55,314,897 51,693,436 48,472,568 45,723,969 44,028,476 42,243,986 40,256,854 95.82% 95.80% 95.01% 96.18% 96.63% 96.38% 95.83% 95.69% 95.07% 94.66% $ 1,171,184 1,992,045 2,303,922 1,721,765 1,984,925 2,106,955 2,193,817 2,279,537 2,347,510 2,240,545 $

Total Collections to Date Percentage Amount of Levy 62,613,981 61,375,677 58,636,861 57,036,662 53,678,361 50,579,523 47,917,786 46,308,013 44,591,496 42,497,399 97.65% 99.01% 98.90% 99.17% 100.34% 100.57% 100.43% 100.65% 100.35% 99.93%

(1) The net levy is the actual imposed tax. (2) Amounts include interest on deficiencies, discounts allowed for early payment, adjustments and collections made by County Assessors Source: Marion and Polk County Tax Collection Departments.

253

SALEM-KEIZER SCHOOL DISTRICT 24J


PROPERTY TAX LEVIES - MARION AND POLK COUNTIES Last Ten Fiscal Years Ended June 30

General Fund (1) Levy extended by assessors-current year Reduction to taxes receivable Current year collections and adjustements (1) Current year collections- percent of Levy Beginning taxes receivable - prior year Reduction to taxes receivable (1) 1st year prior 2nd year prior 3rd year prior 4th year prior 5th year (and earlier) prior Total prior years Total General Fund taxes receivable, end of year Debt Service Fund Levy extended by assessors Reduction to taxes receivable Current year collections and adjustements (1) Current year collections- percent of levy Beginning taxes receivable - prior year Reduction to taxes receivable (1) 1st year prior 2nd year prior 3rd year prior 4th year prior 5th year (and earlier) prior Total prior years Total Debt Service Fund taxes receivable, end of year Total Levy Collected to Date $ 2011 25,935,542 $ 2010 28,757,333 $ 2009 28,654,364 $ 2008 25,108,526 $ 2007 24,750,290 $ 2006 25,275,447 $ 2005 30,047,597 $ 2004 26,200,986 $ 2003 24,925,395 $ 2002 23,846,201 $ 2011 64,122,802 (61,442,797) 95.82% 4,652,515 $ 2010 61,986,429 (59,383,633) 95.80% 4,041,764 $ 2009 59,291,886 (56,332,939) 95.01% 3,386,739 $ 2008 57,512,029 (55,314,897) 96.18% 2,911,372 $ 2007 53,496,268 (51,693,436) 96.63% 3,093,465 $ 2006 50,291,042 (48,472,569) 96.38% 3,381,947 $ 2005 47,713,400 (45,723,969) 95.83% 3,586,333 $ 2004 46,010,626 (44,028,476) 95.69% 3,883,720 $ 2003 44,436,659 (42,243,986) 95.07% 4,038,557 $ 2002 42,525,821 (40,256,854) 94.66% 4,010,135

(1,308,940) (488,232) (295,107) (128,291) (26,711) (2,247,281)

(1,744,787) (200,144) (32,557) (65,650) 51,093 (1,992,045)

(1,495,140) (506,807) (120,965) (149,723) (31,287) (2,303,922)

(1,112,102) (289,991) (180,073) (127,375) (12,224) (1,721,765)

(1,295,361) (317,498) (188,322) (183,744) (1,984,925)

(1,354,348) (327,355) (211,172) (214,080) (2,106,955)

(1,544,934) (408,243) (178,964) (61,676) (2,193,817)

(1,341,661) (448,229) (245,148) (244,499) (2,279,537)

(1,407,096) (441,114) (228,466) (270,834) (2,347,510)

(1,328,468) (398,644) (227,218) (286,215) (2,240,545)

5,085,239

4,652,515

4,041,764

3,386,739

2,911,372

3,093,465

3,381,947

3,586,333

3,883,720

4,038,557

(24,851,570) 95.82% 2,158,464

(27,549,819) 95.80% 1,771,512

(27,290,011) 95.24% 1,469,180

(24,209,018) 96.42% 1,346,112

(24,012,436) 97.02% 1,645,169

(24,400,933) 96.54% 2,013,307

(28,830,895) 95.95% 1,998,787

(25,075,753) 95.71% 2,093,615

(23,698,448) 95.08% 2,060,558

(22,585,089) 94.71% 1,824,008

(529,428) (197,473) (119,360) (51,889) (10,804) (908,954)

(801,070) (48,830) 153,705 (138,476) 14,110 (820,561)

(617,857) (301,970) (5,968) (98,611) (37,615) (1,062,021)

(490,826) (93,244) (117,110) (71,373) (3,887) (776,440)

(624,419) (202,798) (108,944) (100,750) (1,036,911)

(814,615) (193,023) (120,510) (114,504) (1,242,652)

(712,854) (222,537) (93,184) (16,139) (1,044,714)

(746,606) (252,193) (125,722) (95,540) (1,220,061)

(778,100) (220,980) (125,538) (69,276) (1,193,894)

(666,109) (223,123) (69,008) (66,322) (1,024,562)

2,333,482 61,442,797

2,158,464 60,692,573

1,771,512 58,565,958

1,469,180 57,305,288

1,346,112 53,473,193

1,645,169 50,244,536

2,170,775 47,725,611

1,998,787 46,216,462

2,093,611 44,388,806

2,060,558 42,505,223

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COMPARISON OF GENERAL FUND EXPENDITURE BUDGET TO TAX LEVY Last Ten Fiscal Years Ended June 30

Fiscal Year 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 $

General Fund Expenditure Budget (1) 348,349,001 333,419,575 358,872,429 319,857,696 299,623,599 280,774,024 258,579,580 248,665,465 239,642,969 231,291,874 $

General Fund Budget Levy 64,122,800 61,986,429 59,291,886 57,512,029 53,496,268 50,291,042 47,713,400 46,010,626 44,436,659 42,525,821

Percentage of Levy to Budget 18.41% 18.59% 16.52% 17.98% 17.85% 17.91% 18.45% 18.50% 18.54% 18.39%

(1) This is the Adopted Budget. It does not reflect any changes that would be included in a Supplemental Budget. Source: District records.

255

SALEM-KEIZER SCHOOL DISTRICT 24J ASSESSED VALUE AND REAL MARKET VALUE OF TAXABLE PROPERTY LAST TEN FISCAL YEARS (IN THOUSANDS OF DOLLARS)

ASSESSEDVALUE FISCAL YEAR Residential Property Personal Property TotalTaxable Value Total DirectRate * Residential Property

REALMARKETVALUE Personal Property TotalRealMarket Value AssessedValue asapercentage ofRMV

2011 2010 2009 2008 2007 2006 2005 2004 2003 2002

$14,690,322 14,271,415 13,639,900 13,009,027 12,287,231 11,668,696 11,163,730 10,741,846 10,355,549 9,791,665

$404,019 407,217 388,378 378,736 348,054 342,254 335,537 337,755 338,314 337,606

$15,094,340 14,678,633 14,028,278 13,387,764 12,635,285 12,010,951 11,499,267 11,079,601 10,693,863 10,129,271

$6.301 6.530 6.584 6.461 6.391 6.531 7.111 6.891 6.761 6.981

$ 24,447,702 25,394,403 25,971,985 24,484,753 20,838,930 18,519,247 17,295,410 16,256,896 15,745,694 15,086,107

$412,003 412,431 392,433 382,120 353,036 340,766 334,989 340,293 339,866 344,620

$24,859,705 25,806,833 26,364,418 24,866,873 21,191,966 18,860,012 17,630,399 16,597,188 16,085,560 15,430,728

60.72% 56.88% 53.21% 53.84% 59.62% 63.68% 65.22% 66.76% 66.48% 65.64%

NOTE:ResidentialPropertyincludesallpropertytypesexceptBusinessPersonalProperty *Per$1,000ofassessedvalue

SOURCE:MARION/POLKCOUNTYDEPTOFASSESSMENT&TAXATION

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DIRECT AND OVERLAPPING PROPERTY TAX RATES
Last Ten Fiscal Years Ended June 30 (rate per $1,000 of assessed value) Overlapping Rates District Direct Rates General Capital Purposes Purposes $ 4.521 4.521 4.521 4.521 4.521 4.521 4.521 4.521 4.521 4.521 $ 1.780 2.009 2.063 1.940 1.870 2.010 2.590 2.370 2.240 2.460 $ Willamette Education Service District $ 0.28 0.28 0.30 0.29 0.29 0.29 0.29 0.28 0.26 0.28 Chemeketa Community College $ 0.67 0.67 0.71 0.67 0.91 0.93 1.01 0.82 0.72 0.77 $ City of Salem 6.45 6.49 6.49 6.07 6.39 6.37 6.51 6.46 6.49 6.73 $ Marion County RFPD $ 2.40 2.40 2.53 2.51 2.37 2.37 2.38 2.37 2.42 2.44 $ Polk County RFPD $ 1.50 1.50 1.50 1.50 1.50 1.50 1.50 1.33 1.33 1.33 Suburban East Salem Water District $ 0.43 0.46 0.47 0.50 0.50 0.50 0.52 0.56 Jefferson County RFDP $ 1.19 $ 1.67 1.68 1.68 1.71 1.80 1.80 1.80 1.96 1.96 16.98 18.07 18.73 18.08 18.55 18.72 18.95 18.52 18.33 18.70 $ 23.28 24.60 25.31 24.54 24.94 25.25 26.06 25.41 25.09 25.68 Overlapping Rates Total Total District and Overlapping

Fiscal Year 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002

Total 6.301 6.530 6.584 6.461 6.391 6.531 7.111 6.891 6.761 6.981

Polk County 1.68 2.25 2.27 1.72 1.72 1.70 1.70 1.70 1.70 1.69

Keizer RFDP 1.49 1.49 1.50 1.85 1.85 1.87 1.87 1.87 1.54 1.55

Silverton RFPD $ 1.32 1.32 1.32 1.33 1.34 1.39 1.39 1.39 1.39 1.39

Note: The District Direct General Purpose Rates exclude Urban Renewal adjustments. Source: County Property Appraiser

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PRINCIPAL TAXPAYERS - CURRENT AND NINE YEARS PRIOR (1)
Percent of Total District Assessed Value 0.78% 0.44% 0.36% 0.34% 0.28% 0.23% 0.23% 0.18% 0.16% 0.16% 0.00% 0.00% 0.00% 0.00% 3.13% Percent of Total District Assessed Value 0.91% 0.48% 0.86% 0.35% n/a n/a 0.23% n/a n/a 0.18% 0.16% 1.88% 0.22% 0.24% 5.50%

Marion County Top 10 Taxpayers Portland General Electric Co. Northwest Natural Gas Co. Qwest Corporation Lancaster Development Company LLC Donahue Schriber Reality Group HD Salem OR Landlord LLC Metropolitan Life Insurance Co Wal-mart Real Estate Business Inc. State Investments LLC State Accident Insurance Fund PPG Industries Inc. Mitsubishi Silicon America Norpac Foods Inc. Boise Packaging & Newsprint LLC Total

Enterprise Utility Utility Telecommunications Retail Retail Real Estate Insurance Real Estate Real Estate Insurance Manufacturing Manufacturing Food Processor Paper

2010-11 Assessed Value $ 136,987,900 77,455,500 62,886,000 60,195,480 49,049,190 40,422,290 39,838,290 31,118,130 28,128,719 27,839,500 $ 553,920,999

Percent of Principal Taxpayers(1) 24.73% 13.98% 11.35% 10.87% 8.85% 7.30% 7.19% 5.62% 5.08% 5.03% 0.00% 0.00% 0.00% 0.00%

2003-04 Assessed Value (1) $ 110,328,490 57,463,800 103,603,882 41,884,190 n/a n/a 28,230,920 n/a n/a 22,046,160 19,481,160 226,814,160 26,770,020 28,937,200 $ 665,559,982

Percent Of Principal Taxpayers 16.58% 8.63% 15.57% 6.29% n/a n/a 4.24% n/a n/a 3.31% 2.93% 34.08% 4.02% 4.35%

Polk County Top 10 Taxpayers Northwest Natural Gas Co. Comcast of Oregon, Inc Capital Manor Wyant Family Trust Roth IGA Foodliner, Inc. Murlark Properties, LLC Tran Co. Eola Heights, LLC Mckenzie Willamette Properties, LLC Wyant Land Bulding & Development Co. Chiquita Processed Foods Harmony Pointe Associates Safeway Qwest Corporation Rainsweet, Inc. Total

Enterprise

2011-12 Assessed Value

Percent of Principal Taxpayers(1) 13.79% 13.73% 13.05% 9.95% 9.33% 9.30% 8.32% 8.09% 7.32% 7.11% 0.00% 0.00% 0.00% 0.00% 0.00%

Percent of Total District Assessed Value 0.71% 0.70% 0.67% 0.51% 0.48% 0.48% 0.43% 0.41% 0.38% 0.36% 0.00% 0.00% 0.00% 0.00% 0.00% 5.12% $

2002-03 Assessed Value (1) 6,827,000 4,081,022 10,318,620 n/a 22,068,520 n/a 3,760,770 n/a n/a n/a 12,335,680 3,320,150 4,128,962 6,099,772 4,700,630

Percent Of Principal Taxpayers 8.79% 5.26% 13.29% n/a 28.42% n/a 4.84% n/a n/a n/a 15.89% 4.28% 5.32% 7.86% 6.05%

Percent of Total District Assessed Value 0.48% 0.29% 0.73% n/a 1.55% n/a 0.26% n/a n/a n/a 0.87% 0.23% 0.29% 0.43% 0.33% 5.46%

Utility $ 14,336,000 Telecommunications 14,280,400 13,573,530 Utility Developer 10,346,750 Retail 9,698,690 Developer 9,666,000 Developer 8,646,860 Multi-Unit Residential 8,414,700 Multi-Unit Residential 7,615,067 Developer 7,395,800 Food Processor n/a Grocery Utilities Food Processor $ 103,973,797

$ 77,641,126

(1) Value in this column is oldest data available from assessors' offices. Data eventually will show current year and 9 years prior.

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LEGAL DEBT MARGIN INFORMATION Last Ten Fiscal Years Ended June 30

2011 True cash value of taxable property within School District No. 24J Marion and Polk County, Oregon

2010

2009

2008

2007

$ 24,859,704,706

$ 25,806,833,076

$ 26,364,418,048

$ 24,866,872,922

$ 21,371,966,421

Bonded debt limit (1) GO Bonded debt at end of fiscal year Debt margin at end of fiscal year Total net debt applicable to the limit as a percentage of debt limit

1,976,346,524 320,575,215 (2)

2,051,643,230 315,950,187 (2)

2,095,971,235 302,960,187

1,976,916,397 144,880,000

1,699,071,330 166,850,000

1,655,771,309

1,735,693,043

1,793,011,048

1,832,036,397

1,532,221,330

16.22% 2006

15.40% 2005

14.45% 2004 2003

7.33% 2002

9.82%

True cash value of taxable property within School District No. 24J Marion and Polk County, Oregon

$ 18,860,012,444

$ 17,630,398,690

$ 16,244,042,010

$ 16,597,188,177

$ 13,992,433,873

Bonded debt limit (1) GO Bonded debt at end of fiscal year Debt margin at end of fiscal year Total net debt applicable to the limit as a percentage of debt limit

1,499,370,989 184,270,000

1,401,616,696 200,215,000

1,291,401,340 214,830,000

1,319,476,460 233,780,000

1,112,398,493 245,145,000

1,315,100,989

1,201,401,696

1,076,571,340

1,085,696,460

867,253,493

12.29%

14.28%

16.64%

17.72%

22.04%

(1) ORS 328.245 establishes a parameter of bonded indebtedness for school districts. Aggregates are governed by true cash values of all taxable properties within the District based on the following: (A) For each grade from kindergarten to eighth for which the District operates schools, fifty-five one-hundreths of one percent (.0055) of the true cash value. Kindergarten through eighth grade, 9x.0055=.0495 (B) For each grade from ninth to twelfth for which the District operates schools, seventy-five one-hundreths of one percent (.0075) of the true cash value. Ninth through twelfth grade grade, 4x.0075=.03 Total allowable percent for the District is (A) + (B): (7.95%) (2) This amount is the total Bonded Debt at fiscal year end less the premiums paid. Source: Marion and Polk Counties.

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SALEM-KEIZER SCHOOL DISTRICT 24J


RATIOS OF OUTSTANDING DEBT BY TYPE Last Ten Fiscal Years Ended June 30
General Bonded Debt Less amount Available for Repayment $ 3,153,486 4,339,038 4,584,648 4,006,437 7,718,268 8,677,994 8,215,454 4,065,653 6,863,156 5,606,236 Net General Obligation Bonds Outstanding $ 326,751,701 311,611,149 298,375,540 140,873,563 159,131,732 175,592,006 191,999,546 210,764,347 226,916,844 239,538,764 Percentage of Actual Real Market Value of Property (1) 1.31% 1.21% 1.13% 0.57% 0.74% 0.93% 1.09% 1.27% 1.41% 1.50% $

Fiscal Year 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002

General Obligation Bonds $ 329,905,187 315,950,187 302,960,188 144,880,000 166,850,000 184,270,000 200,215,000 214,830,000 233,780,000 245,145,000

Per Student(2) 8,041 7,697 7,407 3,509 4,004 4,505 5,001 5,591 6,087 6,596

Other Governmental Activities Debt Limited Tax Pension Obligation Bonds $ 193,310,944 195,786,040 197,811,308 199,382,354 200,664,258 201,731,636 202,562,433 203,130,176 114,614,763 $ Certificates of Participation $ 1,320,000 1,735,000 2,135,000 Percentage of Personal Income(5) 4.26% 4.20% 4.17% 3.00% 3.67% 4.00% 4.41% 4.81% N/A N/A

Fiscal Year 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002

Capital Leases 11,537,212 14,116,057 15,064,986 15,106,915 13,844,889 8,540,673 7,965,945 4,601,399 6,917,459 6,807,129

Total District(3) $ 531,599,857 521,513,246 511,251,834 355,362,832 373,640,879 387,184,315 404,262,924 420,630,922 348,449,066 246,345,893 $

Per Student(2) 13,081 12,882 12,691 8,853 9,402 9,933 10,529 11,159 9,348 6,784 $

Per Capita(4) 1,686 1,664 1,651 1,158 1,232 1,293 1,361 1,424 1,191 855

Note: Details regarding the District's outstanding debt can be found in the notes to the financial statements. (1) (2) (3) (4) (5) See schedule "Assessed Value and Real Market Value of Taxable Property" for property value data. See schedule "School Building, Student Enrollment and Average Daily Membership information" for student enrollment data. Includes net general bonded debt and other governmental activities debt. Per capita are District population estimates. See schedule "Demographic and Economic Statistics" for personal income data.

Source: Salem-Keizer School District 24J

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SALEM-KEIZER SCHOOL DISTRICT 24J


DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT June 30, 2011

Overlapping District Aumsville RFPD Chemeketa Community College City of Keizer City of Salem Dayton RFPD Jefferson County RFPD (Marion/Linn Counties) Keizer RFPD Marion County Marion County RFPD Polk County Silverton RFPD Willamette Education Service District

2010-11 (1) Real Market Valuation 529,259,088 42,303,433,621 4,785,164,782 13,566,303,211 487,990,230 962,208,108 4,513,942,291 29,122,205,063 3,481,021,092 6,233,518,569 1,597,516,367 $ 46,233,207,951

Percent Overlapping (2) 0.16% 53.05% 100.00% 100.00% 6.71% 0.68% 99.99% 68.31% 86.05% 40.90% 0.00% 48.55% $

Overlapping Gross Direct Net Property-tax Debt (3) Debt (4) 660,000 138,241,694 24,360,000 196,009,861 1,270,000 95,000 935,000 54,792,745 3,680,000 16,020,000 1,455,000 22,141,027 $ 1,072 48,203,029 46,048,526 649 934,891 3,166,809 6,551,828 6 912,652

Totals:

Total gross and direct overlapping debt

459,660,327

105,819,462

Net Property-tax Backed Debt of School District 24J (direct debt): Net Property-tax Backed Debt of Overlapping Issuers: Total Net Property-tax Backed Debt of District 24J (direct) and Overlapping Issuers: (1) As of June 30, 2011

523,216,131

Ratio of Net Property-tax Backed Debt to Real Market Value is: Per Capita District Direct Debt Per Capita Total Direct Debt Ratio of Total Net Property-tax Backed Debt to Real Market Value is:

2.33% $1,659 $1,995

105,819,462

629,035,593

2.80%

(2) The percentage of overlapping debt applicable is derived by using the taxable assessed property values. Applicable percentages are arrived at by the county's taxable assessed value that is within the government's boundaries and dividing it by the county's total taxable assessed value. (3) Gross Direct Debt includes all limited and unlimited tax supported debt, excluding pension obligations and self supporting utility debt. (4) Net Debt includes all tax-supported bonds. Self supporting debt and limited-tax debt, such as capital leases and certificates of participation, are excluded. Source: Oregon State Treasury, Debt Management Information System.

261

SALEM-KEIZER SCHOOL DISTRICT 24J


RATIO OF ANNUAL DEBT SERVICE REQUIREMENTS FOR GENERAL OBLIGATION BONDED DEBT TO TOTAL BUDGET BASIS GENERAL FUND EXPENDITURES AND TRANSFERS Last Ten Fiscal Years Ended June 30
Ratio of Annual Debt Service to Budget Basis General Fund Expenditures and Transfers 11.21% 8.47% 7.69% 8.42% 8.73% 9.04% 9.52% 11.45% 9.74% 9.89%

Fiscal Year 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 $

Principal 20,140,096 18,769,976 20,635,000 19,330,000 17,420,000 15,945,000 14,615,000 18,795,000 11,365,000 10,420,000 $

Interest and Other 18,910,562 9,481,530 6,960,734 7,598,075 8,743,792 9,427,110 10,012,960 9,675,534 11,981,408 12,454,462 $

Total Debt Service 39,050,658 28,251,506 27,595,734 26,928,075 26,163,792 25,372,110 24,627,960 28,470,534 23,346,408 22,874,462 $

Total General Fund Budgeted Expenditures and Transfers (1) 348,349,001 333,419,575 358,872,429 319,857,696 299,623,599 280,774,024 258,579,580 248,665,465 239,642,969 231,291,874

262

SALEM-KEIZER SCHOOL DISTRICT 24J


RATIO OF NET GENERAL OBLIGATION BONDED DEBT TO TRUE CASH VALUE AND NET GENERAL BONDED DEBT PER CAPITA AND PER STUDENT Last Ten Fiscal Years Ended June 30
Ratio of Net General Bonded Debt to Assessed Value 1.28% 1.21% 1.11% 0.57% 0.74% 0.93% 1.09% 1.25% 1.42% 1.50%

Fiscal Year 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002

Marion Cnty Population (Estimated) (1) 315,335 313,389 309,729 306,964 303,290 299,461 297,139 295,317 292,533 288,136 (3) (3) (3)

Average Daily Membership K-12 39,427 39,469 39,399 39,074 38,615 37,984 37,298 37,048 36,579 35,738

True Cash Value $ 24,859,704,706 25,806,833,076 26,364,418,048 24,866,872,922 21,371,966,421 18,860,012,444 17,630,398,690 16,597,188,177 16,085,560,351 15,992,433,873

Net General(2) Bonded Debt $ 317,418,726 311,611,148 292,126,699 140,873,563 159,131,732 175,602,006 191,999,546 207,966,844 228,173,764 239,538,764

Net General Bonded Debt per Capita $ 1,007 994 943 459 525 586 646 704 780 831

Net General Bonded Debt per Student $ 8,051 7,895 7,415 3,605 4,121 4,623 5,148 5,613 6,238 6,703

(1) The District covers Marion and Polk Counties; Marion County having the largest population. This number is provided as a reference only. Both counties include other school districts. (2) Computed as gross bonded debt less premiums and amount available for retirement of debt in Debt Service Fund. (3) These amounts are from US Census Data and are therefore from the prior calendar year. Source: District records.
263

SALEM-KEIZER SCHOOL DISTRICT 24J


Demographic and Economic Statistics Last Ten Calendar Years
Marion County

Year 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001

Population 315,335 313,389 309,729 306,964 303,290 299,461 297,139 295,317 292,533 288,136 $

Personal Income 10,454,000 9,229,619 9,288,153 9,473,830 8,653,710 8,388,206 8,184,466 7,767,712 7,512,637 7,158,489

Per Capita Personal Income $ 33,431 29,451 29,988 30,863 28,533 28,011 27,544 26,303 25,681 24,740

Unemployment Rate 10.2% 10.8% 9.2% 5.5% 5.7% 6.5% 7.6% 8.0% 7.3% 6.4%

Personal Income in thousands (1) This schedule is provided as a reference only. The District is located in both Marion and Polk Counties. Both Counties include other school districts; however, Marion County has the largest population and student base. Polk county information was not available for all years. (2) The Unemployment Rate is for the Salem Metropolitan Area- Annual Rate

Sources: Oregon Employment Department- Worksource Oregon Unemployment rate information: Oregon Employment Department, Worksource Oregon (seasonally adjusted data) US Department of Commerce, Bureau of Economic Analysis US Census Bureau

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SALEM-KEIZER SCHOOL DISTRICT 24J


SALEM METROPOLITAN AREA EMPLOYERS- LARGEST TO SMALLEST (1) Current and Prior Year

2011 Employer State Government Local Government Trade, Transportation & Utilities Educational and Health Services Leisure and Hospitality Professional and Business Services Manufacturing Construction Other Services Financial Activities Federal Government Information Natural Resources and Mining Total Salem Metropolitan Area Employment- Non-Farm Payroll Employment Salem-Keizer SD 24J (2) Governmental Employees Private Sector Employees Employees 21,700 20,100 22,200 22,000 11,700 11,200 10,600 5,700 5,500 6,900 1600 1300 1000 % of Total 15.3% 14.2% 15.7% 15.5% 8.3% 7.9% 7.5% 4.0% 3.9% 4.9% 1.1% 0.9% 0.7% Employees 21,600 20,200 22,800 21,500 11,700 11,500 10,800 6,000 5,300 6,900 1,700 1,300 1,000

2010 % of Total 15.2% 14.2% 16.0% 15.1% 8.2% 8.1% 7.6% 4.2% 3.7% 4.8% 1.2% 0.9% 0.7%

141,500 6,144 43,400 98,100 141,500

100.0% 4.3% 30.7% 69.3% 100.0%

142,300 6,256 43,500 98,800 142,300

100.0% 4.4% 30.6% 69.4% 100.0%

(1) Source: Strategic Economic Development Corporation as of March 31 for each year- www.sedcor.com (2) Source: District Records- paid employees for the same periods- as of March 31 * Numbers rounded to nearest hundred

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SALEM-KEIZER SCHOOL DISTRICT 24J


SALEM METROPOLITAN AREA - AVERAGE ANNUAL EMPLOYMENT Last Ten Calendar Years

2010 Manufacturing: Lumber & Wood Products up to 2006 Other Durable Goods Food Products Other Nondurable Goods Total Manufacturing Natural Resources & Mining Contract Construction Transp., Comm., Utilities Trade, Information Finance, Ins., Real Estate Service & Miscellaneous Government: Federal Indian Tribal State Local Total Excluding Agriculture n/a 5,000 4,700 6,700 16,400 1,100 6,500 3,500 20,900 6,900 50,000 1,800 1,800 21,500 17,700 148,100

2009 n/a 5,000 4,500 6,600 16,100 1,000 6,600 3,600 20,300 6,900 50,400 2,400 1,900 21,900 18,100 149,200

2008 n/a 5,100 4,200 1,900 11,200 1,200 7,600 3,800 21,800 7,300 49,300 1,600 1,900 21,200 18,700 145,600

2007 n/a 7,200 4,600 2,500 14,300 1,300 10,000 3,800 24,200 7,500 50,600 1,600 2,000 20,200 17,100 152,600

2006 2,400 7,200 4,300 8,600 22,500 1,400 7,500 3,400 26,100 7,200 34,500 1,600 1,900 19,300 19,200 144,600

2005 2,400 7,300 4,000 8,600 22,300 1,400 7,500 3,400 26,100 7,200 34,500 1,600 1,800 19,200 19,000 144,000

2004 2,300 6,700 5,700 8,600 23,300 1,400 6,800 3,400 25,000 6,900 33,000 1,500 1,800 18,800 17,800 139,700

2003 3,300 5,700 3,000 3,600 15,600 300 7,100 4,900 29,400 7,100 33,400 1,800 1,900 18,500 17,700 137,700

2002 3,500 5,600 2,600 3,800 15,500 300 6,900 4,800 29,700 7,000 33,500 1,800 1,900 18,900 17,400 137,700

2001 4,100 6,100 4,500 2,600 17,300 300 8,200 4,000 29,000 6,800 32,900 1,700 1,800 19,900 18,100 140,000

This table shows the average annual civilian labor force (including wage and salary workers, self-employed, domestics, etc.) and employment and unemployment by place of residence in the Salem Metropolitan Area for the past ten years, as reported by the Employment Department (Workforce Analysis Section) of the Oregon Department of Human Resources (Salem Labor Trends).

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SALEM-KEIZER SCHOOL DISTRICT 24J


POPULATION ETHNICITY AND OTHER RELATED DATA

Marion County White Spanish Heritage* Asian or Pacific Islander American Indian Black Housing Units Homeownership rate Person per Household Household with Persons under 18 Median Household Income $ 82% 24% 4% 3% 2% 120,682 61% 2.66 26% 45,594 $

Polk County 90% 12% 4% 4% 1.2% 30,008 68% 2.57 24% 52,479

* People who identify themselves as Hispanic or Latino (Spanish Heritage) may be of any racial group; therefore percentages are not equal to 100% Source: SEDCOR Fast Facts 2011

267

SALEM-KEIZER SCHOOL DISTRICT 24J School Building, Student Enrollment, and ADM Information Last Ten Fiscal Years Square Feet ELEMENTARY SCHOOLS Auburn (1955) ADM(1) Enrollment(1) Baker (1951) ADM Enrollment Bethel (1925) ADM Enrollment Brush College (1909 - Remodeled) ADM Enrollment Bush (1949- Remodeled 2005) ADM Enrollment Bush (2005) ADM Enrollment Candalaria (1955) ADM Enrollment Chapman Hill (1985) ADM Enrollment Clear Lake (1994) ADM Enrollment Cummings (1953) ADM Enrollment Englewood (1910) ADM Enrollment 46,290 269 276 34,970 329 329 59,528 530 539 49,289 461 465 41,287 454 462 55,240 395 393 375 374 367 367 337 333 342 342 357 368 358 369 360 363 397 404 422 423 432 424 423 422 408 410 435 446 447 449 453 461 455 456 448 465 456 457 472 474 478 486 477 479 477 481 464 466 458 463 432 426 426 419 605 604 558 574 587 585 546 541 524 516 498 494 495 490 470 468 567 572 583 583 345 341 306 312 312 318 320 330 325 335 317 321 302 304 309 314 302 296 275 277 255 254 272 285 253 258 287 283 47,461 647 653 6,487 6,603 61 64 51,780 420 421 431 437 409 398 397 400 373 380 386 372 356 356 398 398 525 526 540 540 73 72 70 71 76 77 80 77 77 77 75 78 86 87 86 84 71 70 23 22 55 56 677 685 677 688 669 665 655 664 643 641 640 656 662 655 592 588 562 565 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002

275 275

288 298

335 337

363 360

268

SALEM-KEIZER SCHOOL DISTRICT 24J School Building, Student Enrollment, and ADM Information Last Ten Fiscal Years Square Feet 47,200 2011 559 566 2010 575 582 2009 610 602 2008 608 625 2007 624 609 2006 609 620 2005 543 537 2004 509 514 2003 514 519 2002 539 526

Eyre (1976) ADM Enrollment Forest Ridge/Optimum Learning Environment (OLE) Charter (2002) Forest RidgeADM Forest Ridge Enrollment OLE ADM OLE Enrollment Four Corners (1949) ADM Enrollment Fruitland (1935) ADM Enrollment Grant (1955) ADM Enrollment Gubser (1976) ADM Enrollment Hallman (2001) ADM Enrollment Hammond (2001) ADM Enrollment Harritt (2003) Harritt ADM Harritt Enrollment West Salem Language Academy (WSLA) ADM WSLA Enrollment Hayesville (1963) ADM Enrollment

47,554 236 241 124 125 50,867 506 513 4,896 65 69 47,003 355 349 49,574 490 491 44,951 464 466 47,554 517 521 47,554 550 557 55,458 452 454 446 453 487 497 496 504 503 504 406 405 434 427 396 402 417 419 459 472 555 551 574 571 547 541 555 553 493 488 265 263 139 142 230 225 115 115 521 532 516 515 526 525 507 504 495 480 499 499 532 526 504 500 431 421 481 500 483 480 446 446 436 445 424 443 427 456 478 509 467 482 433 439 503 508 506 512 508 511 518 527 546 545 554 559 525 526 514 506 497 496 358 361 351 354 326 335 342 350 379 381 396 394 409 404 444 438 443 455 65 72 66 70 67 67 69 67 72 72 70 72 84 82 93 94 78 77 531 545 530 527 534 534 503 506 457 460 458 466 438 429 449 464 447 456 250 246 125 125 235 227 125 125 245 241 125 125 241 235 125 125 245 238 125 125 237 235 125 125 212 204 125 127 193 193 125 126 -

269

SALEM-KEIZER SCHOOL DISTRICT 24J School Building, Student Enrollment, and ADM Information Last Ten Fiscal Years Square Feet 13,569 2011 105 103 46,128 349 356 46,128 552 562 67,210 535 534 42,457 427 427 9,298 91 86 47,554 475 478 47,554 497 495 52,273 366 363 40,140 316 324 18,770 278 286 230 235 240 246 211 210 189 188 140 137 123 129 114 113 109 111 91 96 310 310 309 303 304 312 298 299 302 294 322 324 334 341 341 332 325 328 354 354 339 344 365 362 335 330 376 379 383 380 368 365 377 386 392 397 385 385 399 401 365 371 380 396 359 360 327 329 300 291 270 269 492 506 496 507 490 493 461 464 471 467 498 516 469 461 443 447 448 450 89 88 90 92 108 108 116 121 108 114 125 125 115 109 116 114 133 140 448 457 513 527 496 500 467 470 450 450 474 481 439 435 435 431 406 419 530 537 540 564 540 532 508 496 501 490 461 464 477 489 469 456 478 480 565 552 564 570 612 605 595 606 596 606 553 555 554 544 478 485 495 498 369 367 298 304 302 307 318 317 312 321 314 315 322 324 339 337 313 319 2010 91 91 2009 103 102 2008 104 105 2007 97 95 2006 160 164 2005 136 137 2004 106 109 2003 100 103 2002 114 117

Hazel Green (1955) ADM Enrollment Highland (1913) ADM Enrollment Hoover (1951) ADM Enrollment Keizer (1985) ADM Enrollment Kennedy (1964) ADM Enrollment Lake Labish (1958) ADM Enrollment Lamb (2001) ADM Enrollment Lee (2002) ADM Enrollment Liberty (1908) ADM Enrollment McKinley (1915) ADM Enrollment Middle Grove (1947) ADM Enrollment

270

SALEM-KEIZER SCHOOL DISTRICT 24J School Building, Student Enrollment, and ADM Information Last Ten Fiscal Years Square Feet 47,554 2011 382 388 50,996 357 357 46,746 582 579 58,637 528 539 49,734 346 346 21,860 168 164 43,783 282 288 50,958 511 510 49,888 629 632 48,352 548 548 47,610 580 587 570 573 536 538 513 512 496 498 494 501 487 476 476 474 478 476 455 453 541 547 535 535 544 550 544 538 545 551 515 515 500 484 538 538 542 544 611 611 589 587 625 635 591 597 598 609 548 551 498 494 534 528 540 544 490 501 459 452 440 437 458 466 476 472 466 471 468 458 483 482 473 466 303 306 303 301 282 288 298 319 293 289 300 309 282 290 245 245 273 274 162 156 146 145 139 141 139 145 162 167 173 169 164 167 169 162 168 167 338 342 356 352 362 375 352 345 358 375 351 348 384 394 363 369 385 389 640 648 608 623 588 573 529 527 490 481 475 489 470 475 444 445 652 655 598 592 561 572 528 529 538 542 554 556 529 529 494 495 470 468 446 436 336 335 321 323 316 314 313 316 300 304 315 318 342 343 336 332 359 360 2010 349 349 2009 359 352 2008 369 387 2007 395 399 2006 414 408 2005 417 421 2004 417 439 2003 444 437 2002 453 445

Miller (2000) ADM Enrollment Morningside (1953) ADM Enrollment Myers (1973) ADM Enrollment Pringle (1985) ADM Enrollment Richmond (1911) ADM Enrollment Rosedale (1952) ADM Enrollment Salem Heights (1938) ADM Enrollment Schirle (1976) ADM Enrollment Scott (1976) ADM Enrollment Sumpter (1979) ADM Enrollment Swegle (1923) ADM Enrollment

271

SALEM-KEIZER SCHOOL DISTRICT 24J School Building, Student Enrollment, and ADM Information Last Ten Fiscal Years Square Feet Valley Inquiry Charter School ADM Enrollment Washington (1948) ADM Enrollment Weddle (2001) ADM Enrollment Wright (1963) ADM Enrollment Yoshikai (1994) ADM Enrollment Elementary Portables Elementary Totals: Square Feet ADM Enrollment MIDDLE SCHOOLS Claggett Creek (2001) ADM Enrollment Crossler (1995) ADM Enrollment Crossroads Charter School ADM Enrollment 114,696 916 940 111,930 786 804 703 711 732 764 708 723 744 784 724 752 756 778 751 743 746 747 729 733 912 927 916 930 915 944 912 930 919 932 934 940 977 1,000 911 909 846 858 65,156 390 406 50,080 430 447 54,004 432 433 49,289 505 512 85,748 2,093,022 18,693 18,850 18,765 18,925 18,643 18,737 18,507 18,610 18,282 18,379 18,100 18,150 17,646 17,788 17,440 17,443 17,222 17,263 17,044 17,124 495 502 475 489 511 504 520 523 503 500 473 475 471 474 427 421 441 453 443 448 435 431 456 458 471 469 470 480 478 475 494 480 502 506 503 502 442 440 448 447 463 483 475 472 465 466 422 423 427 425 433 453 443 456 391 412 427 422 434 436 418 423 400 393 407 420 449 452 451 458 430 440 2011 148 146 2010 145 148 2009 138 145 2008 118 121 2007 99 99 2006 68 74 2005 2004 2003 2002 -

6 7

45 -

272

SALEM-KEIZER SCHOOL DISTRICT 24J School Building, Student Enrollment, and ADM Information Last Ten Fiscal Years Square Feet Grant (1994) (2) ADM Enrollment Houck (1995) ADM Enrollment Howard Street Charter (1926) ADM Enrollment Judson (1957) ADM Enrollment Leslie (1997) ADM Enrollment Parrish (1923) ADM Enrollment Stephens (1994) ADM Enrollment Waldo/Jane Goodall Environmental Middle School ( JGEMS) (1957) JGEMS ADM JGEMS Enrollment Waldo ADM Waldo Enrollment Walker (1960) ADM Enrollment Whiteaker (1968) ADM Enrollment 117,048 907 937 65,618 154 152 107,184 966 979 113,600 891 891 113,302 733 747 118,272 1,010 1,028 946 961 913 943 921 955 953 962 1,003 1,009 998 1,014 999 1,012 949 966 941 968 690 697 633 640 648 655 682 685 674 684 680 690 697 709 718 742 667 673 891 894 921 919 851 874 848 876 822 828 807 834 848 861 865 868 867 863 968 976 931 946 891 904 901 903 876 879 857 871 893 896 933 938 946 953 154 156 152 154 150 151 150 154 152 152 151 151 147 150 136 138 134 138 938 966 969 969 988 996 1005 1027 1,045 1,071 1,103 1,122 1,091 1,100 1,049 1,061 1,004 1,015 2011 2010 81 83 2009 82 84 2008 80 81 2007 95 100 2006 97 101 2005 86 89 2004 88 92 2003 74 79 2002 86 92

114,789 90 90 789 791 112,125 1,092 1,114 114,452 879 884 894 896 877 884 858 868 784 792 770 777 764 771 755 758 732 725 698 705 1,080 1,091 1,073 1,075 1,087 1,091 1058 1065 977 968 965 968 895 900 925 928 840 847 89 90 739 760 88 88 788 781 89 90 751 739 90 90 738 751 89 91 694 698 88 86 689 724 807 822 759 791 813 810

273

SALEM-KEIZER SCHOOL DISTRICT 24J School Building, Student Enrollment, and ADM Information Last Ten Fiscal Years Square Feet 17,853 Square Feet ADM Enrollment HIGH SCHOOLS 21st Century Charter School ADM Enrollment McKay (1978) ADM Enrollment McNary (1964) ADM Enrollment North (1936) ADM Enrollment South (1954) ADM Enrollment Sprague (1972) ADM Enrollment West (2002) ADM Enrollment 247,176 1,752 1,855 243,760 1,972 2,130 301,314 1,856 2,039 277,695 1,862 1,975 269,584 1,628 1,728 265,000 1,631 1,754 1,616 1,687 1,587 1,706 1,537 1,619 1462 1555 1,442 1,506 1,342 1,408 1,272 1,340 1,153 1,256 1,686 1,755 1,599 1,663 1,637 1,727 1662 1773 1,686 1,766 1,735 1,807 1,748 1,823 1,800 1,893 1,943 1,995 1,850 1,949 1,807 1,875 1,775 1,894 1819 1946 1,759 1,925 1,667 1,785 1,656 1,749 1,593 1,671 1,992 2,045 1,785 1,905 1,790 1,928 1,856 2,025 1862 2032 1,865 2,041 1,824 1,949 1,731 1,816 1,708 1,790 1,861 1,955 1,979 2,095 1,961 2,050 1,897 2,088 1919 2078 1,911 2,036 1,821 1,959 1,803 1,919 1,808 1,886 1,763 1,820 1,711 1,855 1,683 1,834 1,765 1,921 1792 1925 1,707 1,841 1,794 1,905 1,749 1,829 1,843 1,931 1,967 2,061 1,220,869 9,213 9,357 9,085 9,208 9,077 9,177 8,937 9,071 8,960 9,119 8,842 8,942 8,878 9,038 8,954 9,050 8,842 8,892 8,571 8,655 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002

Middle School Portables Middle School Totals:

147 150

150 153

122 133

274

SALEM-KEIZER SCHOOL DISTRICT 24J School Building, Student Enrollment, and ADM Information Last Ten Fiscal Years Square Feet High School Portables Total Alternative Education Programs/Locations: Centenial (1897) and Roberts (2005) ADM Enrollment HIGH SCHOOL AND ALTERNATIVE EDUCATION PROGRAMS TOTALS: Square Feet ADM Enrollment DISTRICT FACILITIES Paulus Complex (1986) Lancaster Professional Center (1975) Central Kitchen/Nutrition Center (1994) Central Services (1994) Reprographics (1991) Support Services (1955) Technology Data Center (1975) Transportation (1964) District Portables: Total District: GRAND TOTALS: ADM Enrollment Total: 39,868 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002

34,694 820 950 992 1,106 1,252 1,314 1163 1186 857 933 672 774 591.4 757 548.4 577 459.7 541 474.8 526

1,679,091 11,521 12,431 11,619 12,352 11,679 12,370 11,630 12,460 11,373 12,242 11,042 11,889 10,774 11,570 10,654 11,203 10,515 11,121 10,123 10,535

21,230 32,265 25,400 71,230 26,550 25,580 12,640 10,220 5,536 230,651 5,223,633 39,427 40,638 39,469 40,485 39,399 40,284 39,074 40,141 38,615 39,740 37,984 38,981 37,298 38,396 37,048 37,696 36,579 37,276 35,738 36,314

1. Enrollment data for all schools is from October Enrollment Report. 2. Grant Community School also had students in elementary and middle school grades; the enrollment is shown separately under each section. Source: District records- Facilities.

275

SALEM-KEIZER SCHOOL DISTRICT 24J


AVERAGE DAILY MEMBERSHIP Last Ten Fiscal Years Ended June 30
School Name High School McKay McNary North South Sprague West Salem Alternative Education 21st Century Charter Total High School Middle School Claggett Creek Crossler Houck Judson Leslie Parrish Stephens Waldo Walker Whiteaker Howard Street Charter Grant Community Charter Jane Goodall Environmental Charter Crossroads Charter Total Middle School Elementary School Auburn Baker Bethel 2011 1,752 1,972 1,856 1,862 1,628 1,631 611 11,312 2010 1,711 1,979 1,785 1,850 1,686 1,616 838 11,465 2009 1,683 1,961 1,790 1,807 1,599 1,587 1,055 11,481 2008 1,765 1,897 1,856 1,775 1,637 1,537 1,005 11,472 2007 1,792 1,919 1,862 1,819 1,662 1,462 280 10,796 2006 1,707 1,911 1,865 1,759 1,686 1,442 96 10,466 2005 1,794 1,821 1,824 1,667 1,735 1,342 94 10,277 2004 1,749 1,803 1,731 1,656 1,748 1,272 81 147 10,187 2003 1,843 1,808 1,708 1,593 1,800 1,153 83 150 10,138 2002 1,967 1,763 1,861 1,992 1,943 94 122 9,742

916 786 907 966 891 733 1,010 789 1,092 879 154 90 9,213 647 61

912 703 938 968 891 690 946 739 1,080 894 154 81 89 9,085 677 73

916 732 969 931 921 633 913 788 1,073 877 152 82 88 9,077 677 70

915 708 988 891 851 648 921 751 1,087 858 150 80 89 8,937 669 76

912 744 1,005 901 848 682 953 738 1,058 784 150 95 90 8,960 655 80

919 724 1,045 876 822 674 1,003 694 977 770 152 97 89 8,842 643 77

934 756 1,103 857 807 680 998 689 965 764 151 86 88 8,878 640 75

977 751 1,091 893 848 697 999 807 895 755 147 88 6 8,954 662 86

911 746 1,049 933 865 718 949 759 925 732 136 74 45 8,842 592 23 86

846 729 1,004 946 867 667 941 813 840 698 134 86 8,571 562 55 71

276

SALEM-KEIZER SCHOOL DISTRICT 24J


AVERAGE DAILY MEMBERSHIP Last Ten Fiscal Years Ended June 30
School Name Brush College Bush Candalaria Chapman Hill Clear Lake Cummings Englewood Eyre Forest Ridge Four Corners Fruitland Grant Gubser Hallman Hammond Harritt Hayesville Hazel Green Highland Hoover Keizer Kennedy Lake Labish Lamb Lee Liberty McKinley Middle Grove Miller Morningside Myers Pringle Richmond Rosedale Salem Heights 2011 420 269 329 530 461 454 395 559 236 506 65 355 490 464 517 550 452 105 349 552 535 427 91 475 497 366 316 278 382 357 582 528 346 168 282 2010 431 275 345 558 472 432 375 576 250 531 65 359 503 481 521 555 447 91 370 565 530 448 89 492 385 354 310 230 350 336 599 640 338 162 299 2009 409 255 306 587 478 423 367 610 235 530 66 351 506 483 516 574 487 103 298 564 540 513 90 496 399 339 309 240 359 321 561 608 356 146 303 2008 397 272 312 546 477 408 337 608 245 534 67 326 508 446 526 547 496 104 302 612 540 496 108 490 365 365 304 211 369 316 528 588 362 139 282 2007 373 253 320 524 477 435 342 624 241 503 69 342 518 436 507 555 503 97 318 595 508 467 116 461 380 335 298 189 395 313 538 529 352 139 298 2006 386 287 325 498 464 447 357 609 245 457 72 379 546 424 495 493 406 160 312 596 501 450 108 471 359 376 302 140 414 300 554 490 358 162 293 2005 356 275 317 495 458 453 358 543 237 458 70 396 554 427 499 265 434 136 314 553 461 474 125 498 327 383 322 123 417 315 529 475 351 173 300 2004 398 288 302 470 432 455 360 509 212 438 84 409 525 478 532 230 396 106 322 554 477 439 115 469 300 368 334 114 417 342 494 470 384 164 282 2003 525 335 309 567 426 448 397 514 193 449 93 444 514 467 504 417 100 339 478 469 435 116 443 270 377 341 109 444 336 470 444 363 169 245 2002 540 363 302 583 605 456 422 539 447 78 443 497 433 431 459 114 313 495 478 406 133 448 392 325 91 453 359 446 652 385 168 273

277

SALEM-KEIZER SCHOOL DISTRICT 24J


AVERAGE DAILY MEMBERSHIP Last Ten Fiscal Years Ended June 30
School Name Schirle Scott Sumpter Swegle Washington Weddle Wright Yoshikai OLE Charter (1-5) Baker Charter West Salem LanguageAcademy Total Elementary School Other Special Programs Total Average Daily Membership Percentage increase from previous year Source: District records. 2011 511 629 548 580 390 430 432 505 124 148 18,693 209 39,427 -0.11% 2010 490 611 541 570 391 442 443 495 125 145 18,765 154 39,469 0.18% 2009 459 589 535 536 427 448 435 475 125 138 18,643 197 39,399 0.83% 2008 440 625 544 513 434 463 456 511 125 118 18,507 158 39,074 1.19% 2007 458 591 544 496 418 475 471 520 125 99 18,282 577 38,615 1.66% 2006 476 598 545 494 400 465 470 503 125 68 18,100 576 37,984 1.84% 2005 466 548 515 487 407 422 478 473 125 139 17,646 497 37,298 0.68% 2004 468 498 500 476 449 427 494 471 125 115 17,440 467 37,048 1.28% 2003 483 534 538 478 451 433 502 427 125 17,222 377 36,579 2.35% 2002 473 540 542 455 430 443 503 441 17,044 381 35,738 3.03%

278

SALEM-KEIZER SCHOOL DISTRICT 24J


CERTIFIED, CLASSIFIED AND ADMINISTRATIVE FULL-TIME EQUIVALENT EMPLOYEES - GENERAL FUND Last Ten Fiscal Years Ended June 30
General Fund Percent of Total 89.64% 89.65% 89.70% 89.74% 89.78% 89.77% 89.76% 89.77% 89.79% 89.75%

Fiscal Year 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 Source: District Payroll Records Note:

Licensed 2,417 2,373 2,458 2,373 2,269 2,206 2,156 2,173 2,107 2,086

Classified 1,844 1,805 1,772 1,646 1,516 1,494 1,467 1,457 1,409 1,420

Administrative 160 160 159 152 147 143 135 134 136 144

Total FTE 4,421 4,338 4,389 4,171 3,932 3,843 3,758 3,764 3,652 3,650

All Other Total General Fund Funds 3,963 3,889 3,937 3,743 3,530 3,450 3,373 3,379 3,279 3,276 458 449 452 428 402 393 385 385 373 374

FTE does not include non-district employees of District sponsored public charter schools.

Collective Bargaining Unit

Membership

Termination Date of Status of Negotiations Current Contract

Salem-Keizer Education Association (SKEA) Association of Salem-Keizer Education Support Professionals (ASK ESP)

2479

June 30, 2013

Settled

2526

June 30, 2014

Settled

279

SALEM-KEIZER SCHOOL DISTRICT 24J


TEACHER BASE SALARIES Last Ten Fiscal Years Ended June 30

Fiscal Year 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 $

Minimum Salary1 34,719 $ 34,375 33,838 32,624 31,828 31,052 30,443 27,998 27,449 27,449

Maximum Salary1 68,335 $ 67,658 66,601 64,210 62,644 61,116 58,784 56,224 55,124 55,124

Average Salary1

Marion County Average Salary2 54,637 $ 54,446 52,727 51,024 49,920 48,581 46,385 45,758 45,261 43,742

Polk County Average Salary2 52,462 $ 53,086 51,595 49,471 48,293 47,430 46,301 46,153 44,922 42,862

Statewide Average Salary2 56,504 55,343 54,091 52,656 51,471 49,839 48,320 47,829 47,463 46,153

55,687 $ 53,093 51,201 49,924 48,517 47,183 44,375 43,860 44,317 43,563

Note: District salary amounts do not include reductions for furlough days. Sources: 1. District Records. Minimum, maximum, and average salary amounts do not include differentials, additional work days, or fringe benefits such as retirement, health insurance, etc. 2. Oregon Department of Education (ODE), Office of Analysis and Reporting.

280

SALEM-KEIZER SCHOOL DISTRICT 24J


OPERATING STATISTICS Last Eight Fiscal Years Ended June 30
Average Daily Membership General Fund Expenditures and Transfers Out

Fiscal Year

Cost per Pupil

% Change

Total Expenditures

Cost per Pupil

% Change

Teaching Staff

PupilTeacher Ratio

2011 2010 2009 2008 2007 2006 2005 2004

39,427 39,469 39,399 39,074 38,615 37,984 37,298 37,048

$ 321,457,349 320,770,818 327,543,873 317,844,167 289,851,164 271,962,552 246,578,920 221,549,619

$ 8,153 8,127 8,314 8,134 7,506 7,160 6,611 5,980

0.3% -2.2% 2.2% 8.4% 4.8% 8.3% 10.6% -0.6%

$ 496,837,662 439,332,578 415,685,678 398,807,959 380,439,867 329,136,948 308,680,577 289,932,591

$ 12,601 11,131 10,551 10,206 9,852 8,665 8,276 7,826

13.2% 5.5% 3.4% 3.6% 13.7% 4.7% 5.8% 0.9%

2,479 2,612 2,493 2,463 2,324 2,247 2,167 2,262

15.9 15.1 15.8 15.9 16.6 16.9 17.2 16.4

281

SALEM-KEIZER SCHOOL DISTRICT 24J


MISCELLANEOUS STATISTICAL DATA Last Ten Fiscal Years Ended June 30
NUMBER OF SCHOOL BUILDINGS: High Schools Middle Schools Elementary Schools 8 10 45

SUPPORT FACILITIES: William Paulus Administration Center Central Services Center Lancaster Professional Center Technology Center Food Service Building Reprographics Building Support Services Center Transportation Center

NUMBER OF TYPE A MEALS SERVED: 2011 Paid lunches Free lunches Reduced lunches Paid adult lunches 1,108,465 2,493,062 319,478 N/A 3,921,005 Paid breakfast Free breakfast Reduced breakfast Paid adult breakfast 268,760 969,294 124,814 N/A 1,362,868 Percentage of students eligible for free or reduced meals 58% GRADUATION STATISTICS: High Schools 2,364 2,191 2,474 2,597 2,491 2,295 2,375 2,298 2,207 1,873 2010 1,180,258 2,367,953 384,474 N/A 3,932,685 307,929 972,709 143,925 N/A 1,424,563 2009 1,193,812 2,222,179 397,196 N/A 3,813,187 327,052 958,024 140,494 N/A 1,425,570 2008 1,239,151 2,127,436 384,765 N/A 3,751,352 357,733 938,613 140,777 N/A 1,437,123 2007 1,204,427 2,066,321 378,957 N/A 3,649,705 602,563 961,878 172,659 N/A 1,737,100 2006 1,187,804 2,026,097 384,734 N/A 3,598,635 601,545 971,719 166,651 N/A 1,739,915 2005 1,107,858 1,974,615 367,531 33,560 3,483,564 586,478 944,350 166,659 88 1,697,575 2004 1,062,959 1,884,051 335,450 74,249 3,356,709 569,419 933,603 155,363 713 1,659,098 2003 1,085,159 1,763,222 354,930 39,289 3,242,600 582,276 815,814 157,049 374 1,555,513 2002 1,063,304 1,552,237 330,384 44,355 2,990,280 569,553 790,340 151,669 662 1,512,224

56%

52%

53%

48% not available not available not available not available not available

Note: The Oregon Department of Education (ODE) changed the way graduates are counted in 2008-09 from NCES to cohort graduation rate to support nationwide comparability. The statistics before 2008-09 are not comparable to 2008-09 and after. Graduates for the current year are estimates. Finalized numbers are available from ODE the following spring.

282

Salem-Keizer School District 24J/32 Marion/Polk Counties, Oregon 2012-13 Proposed Budget

GLOSSARY OF BUDGET TERMINOLOGY

Salem-Keizer School District 24J/32, Marion/Polk Counties, Oregon 2012-13 Budget Document

Glossary of Terms and Acronyms


Account Codes Accrual Basis Adopted Budget ADM ADMr ADMw Account codes identify the funding source and nature of a budget expenditure. The basis of accounting under which transactions are recognized when they occur regardless of the timing of related cash flows. The financial plan adopted by the school board which forms a basis for expenditure appropriations. Average Daily Membership is the year-to-date average of daily student enrollment. Average Daily Resident Membership. Average Daily Membership Weighted is the average daily membership of daily student enrollment increased by a variety of weighting factors. For example, each student qualifying for special education services is given on additional weight and counted as 2.0 full-time equivalents (FTE) for funding purposes. To divide an appropriation into amounts for specific purposes. A legal authorization granted by the school board to make expenditures and to incur obligations for specific purposes. Resources owned or held by a government, which have monetary value. Associated Student Body (Funds). Salem-Keizer Association of Classified Employees. Bargaining unit for classified staff. Adequate Yearly Progress is the minimum level of improvement that school districts and schools must achieve each year as determined under the No Child Left Behind Act. Funds carried forward from the current fiscal year into the next budgeted fiscal year that become a resource to support the appropriations for the next budgeted fiscal year. The beginning fund balance is the same amount as the previous years ending fund balance. Budget Committee. Consists of the seven elected School Board members and seven citizen members appointed by the Board. Citizen members serve three-year terms. The management of the district in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues. Certificate of Advanced Mastery.

Allocations Appropriations Assets ASB ASK ESP AYP

Beginning Fund Balance BC

Budgetary Control

CAM

283

Salem-Keizer School District 24J/32, Marion/Polk Counties, Oregon 2012-13 Budget Document

Glossary of Terms and Acronyms


Capital Budget Capital Outlay Carry Over Fund Balance Comprehensive Annual Financial Report CIM Classified Staff A plan of proposed capital projects for the coming year and the means for financing them. Expenditures that result in the acquisition of or addition to fixed assets. Represents the amount of the prior years ending fund balance that is budgeted as a resource in the next year.

The audited report of District revenues and expenditures, which represent the Districts financial position and activity.

Certificate of Initial Mastery. Employees in positions that are classified according to the duties and responsibilities involved in the work and do not require licensing by the Teacher Standards and Practices Commission as a condition of employment. A report commonly used during the budget process that compares spending levels (per student) between school districts for services such as custodial, administrative, maintenance, etc.

Clem Lausberg Study

Common School Fund Interest on trust funds from state sale of miscellaneous lands. Contingency A special amount budgeted each year for unforeseen expenditures. Transfer of general fund operating contingency funds to cover unanticipated expenditures requires board approval. Confederation of Oregon School Administrators. Distributed by ESD sources and includes property tax levy, state forest fees, and various fines such as gambling fees. Data Base Initiative. A cost accounting and performance tracking system established by the Oregon Department of Education, for the purpose of tracking expenditures against performance. The excess of the liabilities of a fund over its assets. Oregon school districts may not carry deficits in any fund. The term used for extra duty pay in the licensed salary schedule. Department of Education.

COSA County School Fund DBI

Deficit Differential DOE

284

Salem-Keizer School District 24J/32, Marion/Polk Counties, Oregon 2012-13 Budget Document

Glossary of Terms and Acronyms


ELL (ESL) The English Language Learning program provides educational support to students who do not meet a minimal English language proficiency standard. Former term (and sometimes still used) ESL or English as a Second Language. The ending fund balance of the current fiscal year becomes the beginning fund balance of the next fiscal year. The fund balance is made up of two components: 1) Unexpended budget. Budgeted expenditures minus actual expenditures; 2) revenues received in excess of budged amount. Education Service District. Consists of a group of district administrators appointed by the Superintendent. Decreases in net financial resources. Expenditures include current operating expenses which require the current or future use of net current assets, debt service and capital outlays. Formative Assessment System Federally funded programs bilingual, migrant, and Indian education. The 12 month operating year for the District, beginning on July 1 and ending on June 30 of the following year. Asset of a long term character which is intended to continue to be held or used, such as land, buildings, improvement other than buildings, machinery and equipment. Full-Time Equivalency (1.00 FTE equals one full-time position). The annual budget is made up of several divisions, called funds. Funds that receive revenue directly from property taxes include the general fund and debt service fund. Funds that do not receive direct revenue from property taxes include the capital projects fund and the special revenue funds. Funds that receive revenue primarily from other district funds because they 1) provide services to other funds and charge back for that service (such as Reprographic services) or 2) serve as reserves for specific purposes as permitted by statue and approved by the School Board, are titled internal service funds. Capital Projects Fund: Accounts for the proceeds of voter approved general obligation bond issues. The proceeds from the sale of bonds are used for the acquisition, construction, and improvement of school district facilities. Proceeds that are not immediately needed for facilities costs are invested until such time they are required. Contingency Funds: The Operating Contingency is included to provide for unexpected expenses and circumstances which may occur during the year and cannot be absorbed within individual department budgets. These funds are under the direct control of the District School Board and cannot be used without their approval.
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Ending Fund Balance

ESD Executive Cabinet Expenditures

FAS Federal Programs Fiscal Year Fixed Assets

FTE Funds

Salem-Keizer School District 24J/32, Marion/Polk Counties, Oregon 2012-13 Budget Document

Glossary of Terms and Acronyms

Debt Service Fund: Section of the budget that provides for the required payment of bonded debt principal and interest resulting from voter approval of a bond issue to finance the construction and improvement of school facilities. Enterprise Fund: This fund tracks services provided by District programs to customers outside of the district. Included in this fund are services by Reprographics, Transportation and Central Stores. General Fund: The fund to account for district operations except those required to be accounted for in another fund. Special Revenue Fund Food Service: The food service program is a financially self-supporting program. It provides lunches and breakfasts to all students in the Salem-Keizer School District. The District participates in the National School Lunch and Breakfast programs, which allows students whose family income meets certain federal guidelines to receive free or reduced priced meals. The District contracts with Sodexo for operation of the Food Services program. Special Revenue Fund Asset Replacement Fund: This fund accumulates the depreciation reimbursement amount for buses provided by the State of Oregon, so that resources are available for the purchase of student transportation equipment. It provides for the replacement and repair of assets, which may be worn out, obsolete, damaged, destroyed, or missing and have not been budgeted for purchase elsewhere. Income to this fund may also come from the sale of surplus furniture and equipment, sale of recyclable materials, equipment use fees, and cash gifts or donations. Proceeds from the sale of land and buildings are deposited into this fund. Special Revenue Funds Grants: Grant funds are primarily those monies received from state and federal agencies for the purpose of expanding educational offerings and opportunities. The legal authority establishing the fund specifies the use and limitations of such funds, and generally, the resources cannot be diverted to other uses. As such, they represent reimbursement to the District based on actual expenditures incurred. Special Revenue Funds Fee Based Programs: This fund represents programs, including Associated Student Body (ASB) activities, which are generally self-supporting in nature. ASB activities encompass programs that are normally not required and credit is not given, i.e. extra-curricular. Revenues to support this fund come from sources such as student activity card sales, gate receipts and admissions charges, donations and student fund raising. Trust Fund: The fund accounts for the Loretta Isom Scholarship Fund founded in 1993 to provide scholarships to students entering a Business Administration program at an accredited college or community college. Internal Service Fund: This funds the payment of insurance premiums, unemployment claims, worker compensation claims, and claims for those risks which the District is self-insuring. The negotiated employee benefit program is administered through this fund,

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Salem-Keizer School District 24J/32, Marion/Polk Counties, Oregon 2012-13 Budget Document

Glossary of Terms and Acronyms


as well as the safety in the workplace program. The source of revenue for this fund is largely from the general fund operating budget. Internal Service Fund Auxiliary Services: This fund represents the combination of the Reprographics Services and the Interagency Support portions of the Internal Service Fund. Each of these operations sells services, both within and outside of the District. Each activity is to cover its operating costs, including equipment replacement. This fund reflects the services of the Central Stores and Reprographics operations, which sell services to other District funds, as well as to other educational and public entities. Internal Service Funds Charter Schools: This fund was established in fiscal year 2003-04 to account for the cost of District charter schools, including the cost of services provided directly to those charter schools. Internal Service Fund Energy Conservation Program: This fund reflects the activities of an internal energy conservation program that was created to make necessary improvements and modifications to District facilities in order to reduce overall energy consumption.

GASB Licensed Staff

Governmental Accounting Standards Board. All licensed teachers, counselors, media specialists and other support staff under contract to the District. Also included in this group are child development specialists, student resource specialists, physical therapists, and occupational therapists. A tax levy approved by the 1999 legislature to allow school districts to raise additional funds for operations or capital needs. Funds are excluded from the State Funding Formula. Property tax limitation passed by Oregons voters in November 1990, limiting local property taxes for schools to $5 per $1,000 of assessed value. Property tax limit passed by Oregon voters in November 1996, rolling taxes back to 1995-96 levels less 10% and capping future increases by 3% annually. Initiative referred by legislature and approved by voters to clarify and implement Measure 47. Measure 50 set the assessed value for each property and limited future annual growth to 3%, with exceptions. Under Measure 50, assessed value cannot exceed real market value. Prior to Measure 50, property was assessed at real market value. Basis of accounting, revenue recorded when available and measurable. No Child Left Behind Act is the most recent of the Elementary and Secondary Education Act (ESEA), the principal federal law affecting K12 education. A number of federal entitlement programs (Title I V) have been grouped together under this program name.

Local Option Levy

Measure 5

Measure 47

Measure 50

Modified Accrual NCLB

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Salem-Keizer School District 24J/32, Marion/Polk Counties, Oregon 2012-13 Budget Document

Glossary of Terms and Acronyms


ODE ORS OSBA PERS Proposed Budget Program Reviews Oregon Department of Education. Oregon Revised Statutes. Oregon laws established by the legislature. Oregon School Boards Association. Public Employees Retirement System. Financial and operating plan for the district that the Superintendent is recommending to the public and budget committee. Program Reviews are part of the internal review process for the general fund budget. These reviews are conducted as a means of maintaining budget integrity and transparency, and assessing budget needs for the next year. Quality Assurance Model. Quality Education Model. This is a model developed by the legislative Council on the Quality Education Model and refined by the Oregon Quality Education Commission, that specifies what constitutes adequate funding and services for elementary, middle and high school students. An expenditure or net decrease to a funds resources. Estimated beginning fund balance on hand at the beginning of the fiscal year, plus all anticipated revenues. School Board

QAM QEM

Requirement Resources Revenues

Unrestricted: Revenues received by the District that can be used for any legal purpose desired by the District, without restriction. Restricted: Revenues received by the District that must be used for a categorical or specific purpose. If such money is not completely used, it must be returned. Revenues from intermediate sources: Revenues that come to the District from, or through, the WESD. Revenues from State sources: Revenues that come to the District from, or through, the Oregon Department of Education. Unrestricted grants-in-aid: Revenues received as grants by the District, which can be used for any legal purpose desired by the District without restriction. This category represents a significant portion of the Districts general fund total resources. Restricted grants-in-aid: Revenues received as grants by the District from state funds that must be used for a categorical or specific purpose. Revenue from federal sources: Revenue received from the federal government.

The governing body of the District consisting of seven elected members, each residing in a district zone, but elected on a districtwide basis. Board members serve four-year terms.
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Salem-Keizer School District 24J/32, Marion/Polk Counties, Oregon 2012-13 Budget Document

Glossary of Terms and Acronyms

SKEA Service Level Budget

Salem-Keizer Education Association. Bargaining unit for licensed staff. In the budget process, this refers to the budget amount that would be needed to provide the same level of service the following year, taking into account increases for salaries, benefits, associated payroll costs, inflation costs for goods and services, and growth. State School Fund is the major appropriation of state support for public schools. SSF grants are distributed to schools on a per-student basis. The SSF formula adopted by the legislature includes monies from the SSF plus local property taxes and some other local revenues. This formula determines over 90% of the districts general fund revenues. Prepared to meet unexpected needs or to spend revenue not anticipated at the time the regular budget was adopted. A supplemental budget cannot be used to increase tax levy. Compulsory charges levied by the District for the purpose of financing the operation of schools. A federally funded program (Special Revenue Grant) that provides additional basic skills instruction for low achieving students, grades 112, in eligible schools. Amounts distributed from one fund to finance activities in another fund. Trust and Agency. Also referred to as fiduciary funds. T & A accounts are for assets held by the District in a trustee capacity for organizations related, but independent, of the District. The benefit of T & A accounts is that they can take advantage of the Districts nonprofit status. The District does not have the authority to expend these funds and cannot use a T & A account without authorization from approving club/organization.

SSF

Supplemental Budget

Taxes Title 1

Transfers T&A

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