Professional Documents
Culture Documents
Willamette Education Service District, Serving Marion, Polk and Yamhill Counties, Oregon
2013-14 PROPOSED BUDGET
Table of Contents
INTRODUCTORY SECTION
Message from the Superintendent ................................................................................................................................................ 1-7
Our Mission and Goals ...............................................................................................................................................................................8
Willamette Education Service District Overview .......................................................................................................................................9
Programs for Children with Special Needs ..............................................................................................................................................10
Technology Services and Support ............................................................................................................................................................11
School Improvement Services..................................................................................................................................................................12
Migrant Program......................................................................................................................................................................................13
Financial Overview ...................................................................................................................................................................................14
Financial Summary ............................................................................................................................................................................. 15-19
Board of Directors ....................................................................................................................................................................................20
Budget Committee Members ..................................................................................................................................................................21
Budget Calendar.......................................................................................................................................................................................22
Mission and Goals ....................................................................................................................................................................................23
Organization Chart ...................................................................................................................................................................................24
GENERAL FUND ................................................................................................................................................................................25-36
SPECIAL REVENUE FUND...................................................................................................................................................................37-54
LOCAL SERVICE PLAN........................................................................................................................................................................55-68
DEBT SERVICE FUND .........................................................................................................................................................................69-71
CAPTIAL PROJECTS FUND .................................................................................................................................................................72-74
i
Willamette Education Service District, Serving Marion, Polk and Yamhill Counties, Oregon
2013-14 PROPOSED BUDGET
Table of Contents
TRUST AND AGENCY FUNDS .............................................................................................................................................................75-87
GLOSSARY........................................................................................................................................................................................88-93
ii
The mission of the education service districts is 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. (ORS 334.005)
The legislature further established four key functions charged to ESDs. They are:
1. Ensure an equitable and excellent education for all children in the state.
2. Implement the Oregon Educational Act for the 21st Century.
3. Foster the attainment of high standards of performance by all students in Oregons public schools.
4. Facilitate inter-organizational coordination and cooperation among educational, social service, health care and employment
training agencies.
Willamette ESDs mission is Providing leadership and services for teaching and learning communities. Our strategic priorities are:
1. All children ready to learn
2. All students to standards
3. All districts successful
1
Willamette ESD has, and will continue to exercise active and prudent fiscal oversight on the budget. As the challenges listed above
become more clear they will be addressed through sound administrative analysis and timely adjustments to workforce, expenditures and
budget.
Opportunities in the 2013-14 Budget Process
The gradual improvement in Oregons economy and the measures taken by the Oregon Legislature to prioritize education in our state
combine to present positive opportunity for Willamette ESD. Partnerships with area school districts, and school districts served by
2
Willamette ESD statewide, have gained strength. Partner confidence and trust in Willamette ESD is much improved, and this is
contributing to positive opportunities for the 2013-14 budget. Opportunities for improving the budget outlook include:
An increase in State School Fund revenue. The Oregon Legislature is currently building the state budget with a proposed 13%
increase in the State School Fund. This additional revenue supports school districts, and supports ESDs both directly and
indirectly through better funded local school districts.
PERS reforms. The Oregon Legislature is also engaged in concerted efforts to reform the Public Employees Retirement System.
Savings from these reforms will provide additional revenue for the state budget and possibly reduce the employee cost for the
system paid by school districts and ESDs.
Positive Local Service Plan commitments. Area school districts have provided preliminary information about their commitments
for service purchase for 2013-14. These commitments show a slight increase in service purchasing from 2012-13. There are
some program areas showing growth, and some that will require contraction, however, the overall Local Service Plan is showing
improved support from school districts.
Pre-school Evaluation Model change. The Early Intervention/Early Childhood Special Education program has addressed a
change in evaluation funding mandated by ODE with a new service model supported by area school districts. This comprehensive
model of evaluation has been unanimously approved and purchased by all 21 partner school districts, producing a revenue
increase of approximately $500 thousand for this program. In order to accommodate this new service Willamette ESD will modify
the Marion Center physical plant so that our facility is best configured to match our service mission.
Willamette ESD is developing an application for a regional Job Seekers grant. If awarded, this program opportunity would allow
Willamette ESD to support regional students in developing improved employability and academic achievement. The grant award
would bring $1.1 million in new revenue to Willamette ESD.
The 2013-14 Willamette ESD budget contains some additional efficiencies that will contribute to financial stability for the budget year.
Those include:
Reductions and economies in the Willamette ESD general fund that will produce an additional $100 thousand in the ending fund
balance.
Efficiency in the Human Resource area through the reduction of the Human Resource Director position to .5 FTE.
Payment in full of the bond obligation on the Marion Center will remove a significant annual payment and allow for some much
needed physical plant repairs and improvements, as well as freeing some General Fund revenue.
Under Oregon statute established by the 2011 Oregon Legislature, school districts in some ESDs, including Willamette ESD, are permitted
to withdraw from ESD membership and receive 90% of the State School Fund and ESD property taxes based on Average Daily
Membership weighted (ADMw) as a fund transfer. Four school districts withdrew in 2012-13 and remain as withdrawn districts for
2013-14. Those withdrawn districts are McMinnville, Newberg, Salem-Keizer and Woodburn school districts. All four continue to
purchase services from Willamette ESD.
The remaining 17 school districts in Willamette ESDs geographic area voted to remain component school districts in 2012-13 and have
voted to continue as component school districts in 2013-14. This confidence in Willamette ESD creates a strong education community
that works collaboratively to address service needs and challenges.
WESD Funding
WESD is funded through multiple funding sources, including the State School Fund and the permanent local property tax rate. State
School Fund revenue for ESDs has been legislatively established at 4.5% of the revenue for the component school districts for 2013-14.
Additional revenue is generated through federal and state grants, and contracts with Local Education Agencies and and third-party
contracts. These varied funding sources, by their nature and unique requirements, create challenges in service provision, staffing,
accounting and reporting.
State School Fund Revenue Projected to Increase
State School Fund revenues are allocated to ESDs through a formula that uses weighted census from area school districts multiplied by a
per student allocation. For the 2013-14 budget year both the area student census and the per student allocation are increased from the
prior year. Those key revenue elements are detailed below:
2012-13
2013-14
Area ADMw
98,251.4
98,451.8
Budget Document
The 2013-14 Willamette ESD Budget is divided into several funds for transparency in tracking expenditures.
General Fund 100: This fund receives revenue from property taxes, State School Fund payments and other WESD revenue.
Transfers are made with WESD Board approval to the other funds of the agency, including the Special Revenue Fund, Trust and
Agency Fund and the Debt Service fund.
Of the total State School Fund and property tax money, 10% is budgeted to fund WESD operating expenditures. Expenditures
from the 2013-14 General Fund are budgeted for 23.36 FTE staff including central administration, such as Superintendent, Human
Resources, and Business Services. The General Fund is also allocated to cover the costs of facilities, utilities, legal fees and insurance
and other agency expenses.
Special Revenue Fund 200: Receives revenue from grants, contracts and resolution services and is used to track expenditures for
these programs. Major grants include EI/ECSE--Early Childhood/Early Childhood Special Education, Regional Program for Low
5
Incidence Handicapping Conditions, called the Regional Program, Migrant Education Program and Youth Corrections Education
Program.
Debt Service Fund 300: Receives transfers from other funds to repay three construction bonds (Marion Center, Yamhill Center and
Portland Road) and the three bonds for Unfunded Actuarial Liability for PERS.
Capital Projects Fund 400: Received funds from sale of a bond to make repairs to the Marion Center. The fund also tracks
expenditures on the bond project. These funds have been expended and will be reported in the budget for three years as required
by budget law.
Trust and Agency Funds 700-721: Receives 90% of the property tax and State School Funds and credits these funds to component
school districts based on ADMrg1. ADMrg1 is an allocation formula that is the first step in a three year plan to glide path Willamette
ESD districts from allocations based on ADMr to allocations based on ADMw. As authorized by the WESD Board, districts may use
these funds in a combination of resolution funds to purchase WESD services and transit funds or cash payments in lieu of
services to provide Local Service Plan (LSP) programs and services within their districts. For 2013-14, component school districts
may receive up to 80.5% of their resolution allocation as transit funds.
SB1149 Energy Conservation Fund 793: Receives funds that districts remit to WESD from payments from Portland General
Electric and Pacific Power to finance energy audits and energy conservation projects for school districts receiving services from
those utilities. This fund is distributed to school districts across the state for approved energy conservation projects as prescribed in
statute.
It is the Budget Committees responsibility to approve the budget document as submitted by the budget officer or as revised by the
committee. The committee recommends a level of spending for the year and it also specifies the property tax amount or rate for all funds
in the approved budget. At the completion of the Budget Committees work, the budget officer will submit the approved budget to the
Willamette ESD Board of Directors for adoption. After the public hearing on the budget, and any changes to the budget deemed necessary
by the Board following the hearing, the Board will approve the proper resolutions to adopt and appropriate the budget. The Board will
further determine, make and declare the ad valorem property tax amount or rate to be certified to the assessor for the ensuing year. The
Board will itemize and categorize the ad valorem property tax amount or rate, as provided in ORS 310.060. The Superintendent will then
ensure all necessary documentation is submitted to the county assessors office as required by law.
Willamette ESD submits this budget with confidence in our collective ability to continue to provide quality services while meeting the
challenges presented to educators in general and the challenges unique to our agency. We acknowledge that this budget is a plan that will
require some flexibility and adjustment as our revenue and service demands change. We work hard to meet the Oregon ESD mission, and
to collaborate with our Board, component school districts and the public to adapt to Oregons changing educational landscape.
Sincerely,
Our Goals
All children ready to learn.
All students to standards.
All districts successful.
We Value
Equity and Diversity that expand options for each students success and
honor the contributions of one and all.
centered staff.
partnerships.
Developmental Delays
Motor Development
Stacey Sibley
Social Skills
Director of Special
Behavior
Education
Learning
Phone: 503.540.4487
Vision
Fax: 503.385.4876
Hearing
spdirector@wesd.org
Contact Information
The following services are available to educational teams working with eligible children and students:
At Risk Services
Audiological Services
Behavioral Services
Communication Services
Nursing Services
10
Contact Information
Yamhill counties; we also partner with K-12 and Higher Ed agencies on projects that benefit students, families,
and staff across Oregon.
Don Wolff
Director
General Information
Kari Laizure
Attendance Calling
Operations Manager
Data Warehouse
e-Rate Support
Robin DeLoach
Instructional Technology
Sungard
Director
Substitute Registration
Solange Albelo-Catalan
Administrative Assistant
Phone: 503.385.4856
Fax: 503.385.4799
11
Keith Ussery
Director
Phone: 503.385.4725
Essential Skills
siisdirector@wesd.org
Program
Kathy Bonogofski
Senior Clerical Specialist
Phone: 503.385.4623
SIIS Mission:
To provide collaborative leadership and high-quality, cost-effective services that build schools capacity to make continuous, evidence-based
improvements and empower students to reach high learning standards and succeed in life.
SIIS Vision:
SIIS will model transparency, collaboration, accountability, and continuous, data-guided innovation and improvement to make a positive, lasting, and
measurable difference for school districts, schools, students, and all our stakeholders.
12
Ernestina Garcia
Region 16 Coordinator
tina.garcia@wesd.org
Phone: 503.588.5361
Fax: 503.540.4430
Antonio Ramos
OMESC Coordinator
antonio.ramos@wesd.org
Phone: 503.385.4678
Fax: 503.391.9490
14
Total Budget
97,311,248
Each year WESD develops a proposed budget that represents a financial plan for the upcoming fiscal year. The plan determines how funds are allocated and
spent toward programs that provided educational and support services to our component school districts. After careful analysis, revenue estimates are
developed. Current year expenditures for all funds are analyzed. Meetings with each individual component school district help determine the service needs
for the upcoming year. The proposed budget is then developed by the superintendent and district staff. The proposed budget is presented to the Budget
Committee for their review. The committee has an opportunity to ask questions, obtain clarification, or possibly make revisions to the budget. After their
review and revisions, the Proposed Budget is approved. The Board then adopts the Approved Budget. The Adopted Budget becomes the financial plan for
the new fiscal year. Below are the various funds that comprise the total budget for WESD. More information on each fund is found in the sections that follow.
General Fund
General Fund
$33,219,988
34%
15
Account Title
General Fund
Special Revenue Funds
Debt Service Fund
Capital Projects
Trust and Agency Funds
2010-2011
Actuals
$
$
$
$
$
$
32,501,000
33,492,053
2,008,054
190,000
36,197,959
104,389,066
2011-2012
Actuals
$ 34,339,320
$ 30,918,655
$ 2,169,347
$
17,713
$ 32,924,830
$ 100,369,866
2012-2013
Budget
$
$
$
$
$
$
31,292,160
33,416,015
2,291,400
28,194,717
95,194,292
2013-2014
Proposed
$
$
$
$
$
$
33,419,988
32,617,104
2,117,149
29,157,007
97,311,248
2013-2014
Approved
$
$
$
$
$
$
2013-2014
Adopted
$
$
$
$
$
$
Account Title
General Fund
Special Revenue Funds
Debt Service Fund
Capital Projects
Trust and Agency Funds
2010-2011
Actuals
2011-2012
Actuals
$
$
$
$
$
$
33,381,615
31,983,636
2,212,555
17,713
30,275,296
97,870,815
2012-2013
Budget
$
$
$
$
$
$
30,806,788
34,851,240
2,132,885
172,287
30,146,075
98,109,275
$
$
$
$
$
$
98,109,275 $ 97,870,815 $
31,292,160
33,416,015
2,291,400
28,194,717
95,194,292
16
2013-2014
Proposed
$
$
$
$
$
$
33,419,988
32,617,104
2,117,149
29,157,007
97,311,248
2013-2014
Approved
2013-2014
Adopted
$
$
$
$
$
$
$
$
$
$
$
$
95,194,292 $ 97,311,248 $
Account Title
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Capital Outlay
Other Objects
Transfer
Other Uses
2010-2011
Actuals
2011-2012
Actuals
$
$
$
$
$
$
$
$
$
17,304,864
9,773,124
10,457,766
930,388
51,157
3,907,053
55,446,463
97,870,815
2012-2013
Budget
$
$
$
$
$
$
$
$
$
21,759,774
9,684,112
11,599,316
1,079,164
250,248
4,167,667
49,568,994
98,109,275
$
$
$
$
$
$
$
$
$
16,776,448
10,530,823
8,221,993
2,468,104
528,391
3,867,101
51,601,432
1,200,000
95,194,292
17
2013-2014
FTE
329.87 $
$
$
$
$
$
$
$
329.87 $
2013-2014
Proposed
16,899,301
12,115,178
5,384,011
2,093,436
61,000
3,145,858
56,112,464
1,500,000
97,311,248
2013-2014
Approved
2013-2014
Adopted
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
329.87 $ 97,311,248 $
$97,311,248
1,200,000
1%
1,500,000
1%
17,143,921
18%
Support Svs
Support Svs
8,304
0%
23,469,415
25%
Instruction
1,174,891
1%
19,266,323
20%
Contingencies
Transfers make up 60% of the total budget. 86% of the General Fund budget, about $26 million, will be transferred to the Trust and Agency 700
funds. 22% of those funds will return to the WESD by way resolution or contracted services. Total budget for transfers increased by $2.1 million,
from 57% to 60% of the total budget. While the budget for instruction increased by over $600 thousand, the budget for support services is down
by over $4 million. The remaining two functions comprise only 2% of the entire budget.
18
550
500
450
400
350
General Fund
300
250
200
150
100
50
0
08-09
09-10
10-11
11-12
12-13
13-14
General Fund
Special Revenue Fund
Internal Service Fund
TOTAL FTE
% Increase or Decrease
08-09
202.4
289.1
35.3
526.8
09-10
189.5
276.6
37.2
503.3
-4%
10-11
53.33
396.95
0
450.28
-11%
11-12
41.77
339.4
0
381.17
-15%
12-13
Proposed 13-14
25.57
23.36
292.92
306.51
0
0
318.49
329.87
-16%
4%
0.98
0%
24.38
8%
148.43
45%
Licensed
General Fund
Special Rev Fund
Total
Licensed
148.43
148.43
Total FTE
23.36
306.51
329.87
19
156.08
47%
Classified
Confident/
Project Mng
Admin
Board of Directors
2012-2013
Zone
1
Open
Zone
4
Phil Frey
1513 Leewood
Keizer, OR 97303
Cell: 503-580-5525
Wk: 503-399-2535
frep@chemeketa.edu
Term Expires: 6-30-2013
Area
Higher
Education
Anne Wylie
21193 French Prairie Rd.
NE
St. Paul, OR 97137
Wk: 503-633-2135
Cell: 503-989-1478
wyliea31@gmail.com
Term Expires: 6-30-2013
Social
Services
Dixon Bledsoe
545 Edgewood Drive
Silverton, OR 97381
Hm: 503-873-5591
Wk: 503-602-4320
dixonbledsoe@prurep.com
Term Expires: 6-30-2013
Ken Hector
310 Apple Street
Silverton, OR 97381
Hm: 503-873-2240
Cell: 503-551-3577
KHector@silvhosp.org
Term Expires: 6-30-2013
At-Large
Rick Kimball
936 74th Ave SE
Salem, OR 97317-9077
Hm: 503-588-8713
Kimballrn@gmail.com
Term Expires: 6-30-2013
Business
Board
Advisors
20
BUDGET OFFICER
MIKE DUNCKEL
DIRECTOR OF BUSINESS SERVICES
2013-2014 BUDGET COMMITTEE
Board of Directors
Open
Anne Wylie, Vice-Chair
Ken Hector, Chair
Phil Frey
Larry Trott
Frank Pender
Dr. Alex A. Sanchez
Dixon Bledsoe
Rick Kimball
Rick Hensel
Gus Forster
Zone 1
Zone 2
Zone 3
Zone 4/5
Zone 4/5
Business
Higher Education
Social Services
At-Large
Nonvoting Advisory
Nonvoting Advisory
21
Term Ends
June 30, 2013
June 30, 2013
June 30, 2013
June 30, 2013
June 30, 2013
June 30, 2013
June 30, 2013
June 30, 2013
June 30, 2013
Leadership Team
Leadership Team
Leadership Team
Who
Budget Officer
Budget Committee
June 4, 2013
Topic
Work Session & First meeting notice publication date April 10, 2013
Second notice publication April 17, 2013
Notice of Second Budget Committee Meeting and
notice of Budget Hearing (ORS 294.421), Financial Summary and Fund Summaries May 1, 2013
Elect Officers
Revenue/Expenditure Overview
Resolution Services
Other Services
Second Budget Committee Meeting and Budget Hearing 6:00 p.m.
Adopt budget
Bolded dates are public meetings requiring posting and legal advertising in The Statesman Journal.
22
Mission Statement
Providing leadership and services for
teaching and learning communities.
Strategic Priorities
9 All children ready to learn
9 All students to standards
9 All districts successful
Ad
mi
& nist
Su ra
pp tio
n
or
t
ol ent
o
h m
Sc ve
o
pr
Im
Schools,
Districts,
Families,
ODE,
Communities and
System-wide Partnerships
al
i
ec ds
p
S ee
N
Te
ch
no
log
y
23
2012-13
Organizational Chart
Board of Directors
Tishri Tucker
Executive Assistant
& Board Secretary
Michael Dunckel
Don Wolff
Keith Ussery
Technology Services
Stacey Sibley
Special Education
David McKay
Human Resources
OMESC
Brian Florip
Communications
Of the total SSF and property tax money, 10% is budgeted to fund WESD operating expenditures. Expenditures from the 201314 General Fund are budgeted for 23.36 FTE staff including central administration, such as Superintendent, Human Resources,
and Business Services, a reduction of 2.22 FTE or 9%. The General Fund includes the costs of facilities, utilities, legal fees and
insurance and other agency costs.
25
100
Title
2010-2011
Actuals
2011-2012
Actuals
2012-2013
Budget
2013-2014
Proposed
2013-2014
Approved
2013-2014
Adopted
GENERAL FUND
R1000
R3000
R4000
R5000
Local Sources
State Sources
Federal Sources
Other Sources
$
$
$
$
$
104
11,297,915
17,665,935
469,455
1,661,301
31,094,606
$
$
$
$
$
10,408,840
18,587,071
864,365
3,197,346
33,057,622
$
$
$
$
$
10,448,773
19,243,387
1,600,000
31,292,160
$
$
$
$
$
10,286,894
21,733,094
1,400,000
33,419,988
$
$
$
$
$
$
$
$
$
$
$
$
$
$
33,419,988 $
Other Sources
$
$
1,406,394 $
1,406,394 $
1,281,698 $
1,281,698 $
32,501,000 $
34,339,320 $
$25,000,000
$
$
31,292,160 $
Local
$20,000,000
State
$15,000,000
Federal Sources
$10,000,000
Other Sources
Local Sources
$5,000,000
State Sources
$-
65%
Actuals
2010-2011
26
Actuals
2011-2012
Budget
2012-2013
Proposed
2013-2014
100
Account Title
2010-2011
Actuals
2011-2012
Actuals
2012-2013
Budget
2013-2014
Proposed
2013-2014
Approved
2013-2014
Adopted
General Fund
R1111
R1112
R1114
R1500
R1910
R1920
R1940
R1960
R1980
R1990
R1992
R1994
R1995
R1998
SSF-General Support
Restricted Grants Other
Interfund Transfers
Beginning Fund Balance
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
8,596,114
224,002
27,196
28,753
87,682
306
1,530
1,678,430
646,862
315
1,151
5,574
11,297,915
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
8,597,294
309,661
42,566
49,653
68,310
36
7,849
625
1,305,148
27,387
230
24
58
10,408,840
$
$
$
17,665,935 $
$
17,665,935 $
18,587,071 $
$
18,587,071 $
$
$
469,455 $
469,455 $
864,365 $
864,365 $
$
$
$
$
1,661,301 $
1,661,301 $
1,508,417 $
1,688,929 $
3,197,346 $
31,094,606 $
33,057,622 $
27
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
8,767,964
195,000
29,500
32,000
65,000
2,500
1,256,559
100,000
250
10,448,773
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
21,733,094 $
$
21,733,094 $
$
$
$
$
$
$
$
$
1,600,000 $
1,600,000 $
$
1,400,000 $
1,400,000 $
$
$
$
31,292,160 $
33,419,988 $
19,243,387 $
$
19,243,387 $
-
$
$
8,855,644
200,000
29,500
45,000
55,000
2,500
985,000
34,000
80,000
250
10,286,894
104
Account Title
2010-2011
Actuals
2011-2012
Actuals
2012-2013
Budget
2013-2014
Proposed
2013-2014
Approved
2013-2014
Adopted
Resolution Transfers
Beginning Fund Balance
1,276,416 $
5,283
1,281,698 $
1,406,394 $
$
1,406,394 $
1,406,394 $
1,281,698 $
32,501,000 $
34,339,320 $
33,419,988 $
28
31,292,160 $
General Fund
Account Title
1000
2000
4000
5000
6000
Instruction
Support Services
Building Acquisition and Cons
Debt Service and Transits
Contingency
2010-2011
Actuals
$
$
$
$
$
$
805,039
5,020,373
31,518
24,949,858
30,806,788
2011-2012
Actuals
2012-2013
Budget
$
721,747 $
$ 4,051,274 $ 3,788,175
$
$
$ 28,608,593 $ 26,303,985
$
$ 1,200,000
$ 33,381,615 $ 31,292,160
2013-2014
FTE
$
23.36 $
$
$
$
23.36 $
2013-2014
Proposed
3,473,631
28,446,357
1,500,000
33,419,988
2013-2014
Approved
$
$
$
$
$
$
2013-2014
Adopted
$
$
$
$
$
$
$25,000,000
$20,000,000
Instruction
$15,000,000
Contingency
$10,000,000
$5,000,000
$-
Support Services
Actuals
2010-2011
Actuals
2011-2012
2012-2013
Proposed
2013-2014
29
General Fund
Account Title
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Capital Outlay
Other Objects
Transfers
Other Uses
2010-2011
Actuals
2011-2012
Actuals
$
$
$
$
$
$
$
$
$
2,279,496
1,245,820
849,061
104,777
33,443
364,902
28,504,117
33,381,615
2012-2013
Budget
$
$
$
$
$
$
$
$
$
3,109,684
1,325,483
1,053,935
131,818
64,962
331,991
24,788,915
30,806,788
$
$
$
$
$
$
$
$
$
2013-2014
FTE
1,646,796
999,432
788,888
124,320
60,564
265,445
26,206,715
1,200,000
31,292,160
2013-2014
Proposed
23.36 $
$
$
$
$
$
$
$
23.36 $
1,424,368
967,373
720,078
124,593
50,000
213,719
28,419,857
1,500,000
33,419,988
Transfers
$28,419,857
85%
Salaries
Assoc
Payroll
Costs
Other
Capital
Objects
Outlay
2013-2014
Adopted
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
23.36 $ 33,419,988 $
2013-2014
Approved
4-year Comparison
Transfers Excluded
Salaries
$3,500,000
$3,000,000
Purchased Services
Supplies & Materials
$2,500,000
Capital Outlay
$2,000,000
Other Objects
Capital Outlay
$1,500,000
$1,000,000
Other Uses
Other Objects
$500,000
Transfers
Purchased Services
$-
Other Uses
Actuals
2010-2011
Supplies &
Materials
Purchased
Services
30
Actuals
2011-2012
Budget
2012-2013
Proposed
2013-2014
100
1222
Major
Account
Account Title
SLP-Yamhill
300
Purchased Services
100
200
Salaries
Assoc Payroll Costs
Program Total
1229
LSP Marion
100
200
Salaries
Assoc Payroll Costs
Program Total
1280
Alternative Education
100
200
Salaries
Assoc Payroll Costs
Program Total
2110
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Program Total
2112
Attendance Services
300
Purchased Services
Program Total
2134
Nursing Services
100
200
Salaries
Assoc Payroll Costs
Program Total
2135
2011-2012
Actuals
2012-2013
Budget
2013-2014
FTE
2013-2014
Proposed
2013-2014
Approved
2013-2014
Adopted
GENERAL FUND
Program Total
1224
2010-2011
Actuals
Medicaid
300
Purchased Services
Program Total
$
$
49,377 $
49,377 $
$
$
$
$
$
$
$
$
$
$
$
4,602 $
125 $
4,727 $
$
$
$
0.00 $
$
0.00 $
$
$
$
$
$
$
$
$
$
413 $
112 $
525 $
$
$
$
0.00 $
$
0.00 $
$
$
$
$
$
$
$
$
$
2,077 $
531 $
2,608 $
$
$
$
0.00 $
$
0.00 $
$
$
$
$
$
$
7,587
6,224
1,095
614
15,520
$
$
$
$
$
$
$
$
$
$
5,000 $
5,000 $
$
$
$
$
$
$
$
20,072
10,783
381
31,236
$
$
$
$
$
16,782
11,351
208
315
28,656
$
$
$
$
$
15,500
11,163
1,095
682
28,440
0.20 $
$
$
$
0.20 $
$
$
$
$
$
$
6,500
6,500
$
$
$
$
$
3,182 $
839 $
4,021 $
$
$
$
0.00 $
$
0.00 $
$
$
$
$
$
$
$
$
72,029 $
72,029 $
33,967 $
33,967 $
$
$
$
$
$
$
31
2140
Major
Account
100
200
Account Title
Salaries
Assoc Payroll Costs
Program Total
2150
100
200
300
Salaries
Assoc Payroll Costs
Purchased Services
Program Total
2162
Autism
100
200
Salaries
Assoc Payroll Costs
Program Total
2163
100
200
Salaries
Assoc Payroll Costs
Program Total
2190
Srv Direction/Student
100
200
Salaries
Assoc Payroll Costs
Program Total
2210
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Program Total
2234
300
400
Purchased Services
Supplies & Materials
Program Total
2240
400
Program Total
2010-2011
Actuals
2011-2012
Actuals
2012-2013
Budget
2013-2014
FTE
2013-2014
Approved
2013-2014
Proposed
2013-2014
Adopted
$
$
$
828 $
201 $
1,029 $
$
$
$
0.00 $
$
0.00 $
$
$
$
$
$
$
$
$
$
$
3,084
716
142
3,942
$
$
$
$
$
$
$
$
0.00 $
$
$
0.00 $
$
$
$
$
$
$
$
$
$
$
$
2,766 $
69 $
2,835 $
$
$
$
0.00 $
$
0.00 $
$
$
$
$
$
$
$
$
$
737 $
183 $
920 $
$
$
$
0.00 $
$
0.00 $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
41,547
22,145
63,692
0.05 $
$
0.05 $
4,473 $
2,799 $
7,272 $
$
$
$
$
$
$
$
$
3,956
2,054
6,373
12,383
$
$
$
$
$
31,953
15,589
502
48,044
$
$
$
$
$
43,510
22,918
606
67,034
0.30 $
$
$
$
0.30 $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
6,213 $
104 $
6,317 $
-
$
$
32
31,125
18,755
826
500
51,206
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
3,505 $
3,505 $
$
$
2310
Major
Account
100
200
300
400
600
Account Title
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
2320
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
2520
Fiscal Services
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
2529
600
Other Objects
Program Total
2540
Operation/Maint of Plan
100
200
300
400
500
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Capital Outlay
Other Objects
Program Total
2010-2011
Actuals
2011-2012
Actuals
2012-2013
Budget
2013-2014
FTE
2013-2014
Approved
2013-2014
Proposed
2013-2014
Adopted
$
$
$
$
$
$
28,944
11,284
325,311
1,537
60,647
427,723
$
$
$
$
$
$
25,945
14,141
235,811
2,789
171,935
450,621
$
$
$
$
$
$
26,174
15,621
175,247
3,999
107,286
328,327
0.39 $
$
$
$
$
0.39 $
26,169
17,884
88,247
3,599
144,061
279,960
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
340,833
145,499
35,927
10,234
41,221
573,714
$
$
$
$
$
$
269,378
146,466
21,085
5,693
2,272
444,895
$
$
$
$
$
$
266,194
170,146
4,700
3,999
2,272
447,311
1.57 $
$
$
$
$
1.57 $
171,305
106,063
3,050
2,375
1,241
284,034
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
493,241
198,341
37,018
2,249
3,576
734,425
$
$
$
$
$
$
369,218
208,644
26,620
1,240
5,689
611,412
$
$
$
$
$
$
374,944
226,234
21,000
2,500
5,900
630,578
6.30 $
$
$
$
$
6.30 $
372,478
254,133
24,000
3,250
2,400
656,261
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
309,513
160,662
212,087
46,128
63,853
792,243
$
$
28,594 $
28,594 $
$
$
$
$
$
$
$
207,122
128,333
237,526
22,512
47,638
643,131
33
$
$
$
$
$
$
$
204,984
135,902
272,940
50,000
48,867
712,693.00
$
$
5.01 $
$
$
$
$
$
5.01 $
214,084
166,531
357,910
41,000
35,867
815,392.00
2610
Central Support
Major
Account
100
200
300
400
600
Account Title
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
2630
Communication Services
100
200
300
Salaries
Assoc Payroll Costs
Purchased Services
Program Total
2640
Staff Services
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
2660
Tech Services
100
200
300
400
500
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Capital Outlay
Other Objects
Program Total
2661
Tech Admin
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
2010-2011
Actuals
2011-2012
Actuals
2012-2013
Budget
2013-2014
FTE
2013-2014
Approved
2013-2014
Proposed
2013-2014
Adopted
$
$
$
$
$
$
111,224
55,532
64,656
11,173
21
242,606
$
$
$
$
$
$
38,707
19,216
52,879
14,913
239
125,955
$
$
$
$
$
$
41,382
27,999
61,200
2,500
250
133,331
1.00 $
$
$
$
$
1.00 $
41,508
31,414
55,700
2,250
250
131,122
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
50,329
20,226
70,555
$
$
$
$
57,071
30,219
87,291
$
$
$
$
60,336
34,552
6,000
100,888
0.59 $
$
$
0.59 $
46,364
30,074
76,438
$
$
$
$
$
$
$
$
$
$
$
$
$
$
297,555
120,514
38,915
7,771
790
465,545
$
$
$
$
$
$
232,368
116,189
15,553
1,395
2,720
368,226
$
$
$
$
$
$
232,333
136,525
28,200
2,640
2,800
402,498
3.50 $
$
$
$
$
3.50 $
198,086
130,006
24,800
2,600
2,800
358,292
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
461,171
191,336
147,134
42,799
22,443
939
865,822
$
$
$
$
$
$
$
300,602
158,149
100,712
43,157
22,443
742
625,805
$
$
$
$
$
$
$
339,892
196,227
211,400
58,000
60,564
800
866,883
3.45 $
$
$
$
$
$
3.45 $
214,339
144,123
155,750
62,500
50,000
500
627,212
$
$
$
$
$
$
$
$
$
$
$
$
$
$
1.00 $
$
$
$
$
1.00 $
96,850
59,367
3,700
2,400
100
162,417
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
34
$
$
$
$
$
$
2664
Operations Services
Major
Account
100
200
300
Account Title
Salaries
Assoc Payroll Costs
Purchased Services
Program Total
2700
Supplemental Retirement
200
Program Total
4150
Building Acq/Const/Impr
500
Capital Outlay
Program Total
5100
Debt Service
600
Other Objects
Program Total
5120
Debt Service
600
Other Objects
Program Total
5200
Transfer Funds
700
Transfer
Program Total
6110
Contingency
800
Other Uses
Program Total
2010-2011
Actuals
$
$
$
$
42,094
15,804
6
57,904
2011-2012
Actuals
$
$
$
$
2012-2013
Budget
2013-2014
FTE
2013-2014
Approved
2013-2014
Proposed
2013-2014
Adopted
$
$
$
$
0.00 $
$
$
0.00 $
$
$
$
$
$
$
$
$
(2,035) $
(2,035) $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
1,815 $
1,815 $
$
$
31,518 $
31,518 $
$
$
148,093 $
148,093 $
93,276 $
93,276 $
90,770
90,770
$
$
20,000 $
20,000 $
$
$
$
$
12,850 $
12,850 $
11,200 $
11,200 $
6,500
6,500
$
$
6,500 $
6,500 $
$
$
$
$
24,788,915 $
24,788,915 $
28,504,117 $
28,504,117 $
26,206,715
26,206,715
$
$
28,419,857 $
28,419,857 $
$
$
$
$
1,200,000
1,200,000
$
$
1,500,000 $
1,500,000 $
$
$
32,103,153 $
31,292,160
23.36 $
33,419,988 $
$
$
$
$
$
29,405,677 $
35
$
$
104
1261
Major
Account
Account Title
EI Evals
moved to fund 270
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Admin Services
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Program Total
2211
2660
2011-2012
Actuals
2012-2013
Budget
2013-2014
FTE
2013-2014
Approved
2013-2014
Proposed
2013-2014
Adopted
Program Total
2190
2010-2011
Actuals
Mid Willamette Ed CN MV
moved to fund 262
300
Data Warehouse
moved to fund 214
100
200
300
400
500
600
Purchased Services
Program Total
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Capital Outlay
Other Objects
Program Total
$
$
$
$
$
499,621
227,306
17,999
2,876
747,802
$
$
$
$
$
426,525
259,589
31,779
3,854
721,747
$
$
$
$
$
0.00 $
$
$
$
0.00 $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
332,564
121,110
2,461
310
456,445
$
$
$
$
$
231,803
102,046
7,435
321
341,605
$
$
$
$
$
0.00 $
$
$
$
0.00 $
$
$
$
$
$
$
$
$
$
$
67,687 $
67,687 $
$
$
$
$
$
$
$
$
$
$
$
$
$
0.00 $
$
$
$
$
$
0.00 $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
0.00 $
33,419,988 $
$
$
$
$
$
$
$
$
$
37,700 $
37,700 $
100,878
40,440
208
6,638
11,000
159,164
$
$
$
$
$
$
$
72,021
37,922
17,296
8,587
11,000
597
147,423
1,401,111 $
1,278,462 $
30,806,788 $
33,381,615 $
36
31,292,160
23.36 $
Expenditures that support resolution services, separate from grants and contracts, are also located in the special revenue funds.
More information about resolution services follows in a separate section.
37
200
Title
2010-2011
Actuals
2011-2012
Actuals
2012-2013
Budget
2013-2014
Proposed
2013-2014
Approved
2013-2014
Adopted
Local Sources
State Sources
Federal Sources
Other Sources
$
$
$
$
$
6,017,542
14,596,102
7,973,931
4,904,478
33,492,053
33,492,053 $
13-14-Proposed Revenue
21%
$
$
$
$
$
5,371,451
12,255,163
7,349,844
5,942,196
30,918,654
$
$
$
$
$
30,918,654 $
5,507,527
17,229,117
5,332,840
5,346,531
33,416,015
$
$
$
$
$
33,416,015 $
3,898,384
14,941,578
6,791,953
6,985,189
32,617,104
$
$
$
$
$
$
$
$
$
$
32,617,104 $
12%
Local
State
Federal
$15,000,000
$10,000,000
Local Sources
$5,000,000
Other Sources
21%
46%
Federal Sources
$Actuals
2010-2011
38
Actuals
2011-2012
State Sources
Budget
2012-2013
Proposed
2013-2014
200
Account Title
2010-2011
Actuals
2011-2012
Actuals
2012-2013
Budget
2013-2014
Proposed
2013-2014
Approved
2013-2014
Adopted
Driver Ed
Restricted Grants Other
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
21,096
202
(237)
(230,192)
278,755
61,965
3,549,360
3,046
1,087,018
420
390,434
855,675
6,017,542
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
411,810 $
14,184,292 $
14,596,102 $
7,410
(2,226)
71,075
4,142
3,210,724
9,539
895,982
192
4,204
335,249
835,161
5,371,451
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
10,894 $
12,244,269 $
12,255,163 $
39
3,110
3,554,029
666,239
5,500
282,067
996,582
5,507,527
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
17,229,117 $
17,229,117 $
10,000
635
2,043,437
287,617
180,000
1,500
5,000
302,400
1,067,795
3,898,384
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
14,941,578 $
14,941,578 $
$
$
$
R4500
R4501
R4506
R4508
R4512
R4515
Account Title
Interfund Transfers
Resolution Transfers
Beginning Fund Balance
2010-2011
Actuals
2011-2012
Actuals
2012-2013
Budget
2013-2014
Proposed
2013-2014
Approved
2013-2014
Adopted
$
$
$
$
$
$
$
6,333,353
106,634
141,338
687,980
693,676
10,950
7,973,931
$
$
$
$
$
$
$
6,040,004
106,603
6,376
638,776
447,964
110,122
7,349,844
$
$
$
$
$
$
$
5,313,040
19,800
5,332,840
$
$
$
$
$
$
$
6,791,953
6,791,953
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
413,187
5,306,871
(815,580)
4,904,478
$
$
$
$
2,305,813
4,995,570
(1,359,187)
5,942,196
$
$
$
$
400,000
4,491,783
454,748
5,346,531
$
$
$
$
400,000
5,959,461
625,728
6,985,189
$
$
$
$
$
$
$
$
32,617,104 $
33,492,053 $
30,918,654 $
40
33,416,015 $
1000
2000
3000
5000
Instruction
Support Services
Community and Enterprise Service
Debt Service and Transits
2010-2011
Actuals
2011-2012
Actuals
2012-2013
Budget
$ 15,414,027 $ 14,445,684
$ 19,297,002 $ 15,681,181
$
140,211 $
36,549
$
$ 1,820,222
$ 34,851,240 $ 31,983,636
$ 16,526,471
$ 16,881,240
$
8,304
$
$ 33,416,015
2013-2014
FTE
2013-2014
Proposed
2013-2014
Approved
185.89 $ 17,143,921 $
111.21 $ 14,292,692 $
9.41 $ 1,174,891 $
$
5,600 $
306.51 $ 32,617,104 $
2013-2014
Adopted
$
$
$
$
$
$10,000,000
Instruction
Support Services
$5,000,000
$Actuals
2010-2011
Actuals
2011-2012
Budget
2012-2013
Proposed
2013-2014
41
2010-2011
Actuals
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Capital Outlay
Other Objects
Transfer
2011-2012
Actuals
$ 18,650,090 $ 15,025,368
$ 8,358,629 $ 8,527,304
$ 5,178,528 $ 4,455,534
$
947,346 $
825,612
$
12,999 $
$ 1,702,791 $ 1,329,597
$
857 $ 1,820,222
$ 34,851,240 $ 31,983,636
2012-2013
Budget
2013-2014
FTE
2013-2014
Proposed
2013-2014
Approved
2013-2014
Adopted
$ 15,129,652
$ 9,531,391
$ 4,633,105
$ 2,343,784
$
467,827
$ 1,310,256
$
$ 33,416,015
306.51 $ 15,474,933 $
$ 11,147,805 $
$ 3,163,933 $
$ 1,968,843 $
$
11,000 $
$
814,990 $
$
35,600 $
306.51 $ 32,617,104 $
$
$
$
$
$
$
$
$
306.51 $ 32,617,104 $
4-Year Comparison
Proposed 13-14
Special Revenue Fund Budget
$20,000,000
Salaries
$15,000,000
Assoc Payroll
Costs
$11,147,805,
34%
Salaries
$15,474,933
47%
Purchased Services
Capital Outlay
$10,000,000
Transfer
Other Objects
$5,000,000
Other Objects
$-
Transfer
Purchased Services
Actuals
20102011
42
Actuals
20112012
Budget
20122013
Proposed
20132014
200
1111
Major
Account
Primary K-3
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Intermediate Programs
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
1133
OR Driver Ed Center
100
200
300
600
Salaries
Assoc Payroll Costs
Purchased Services
Other Objects
Program Total
1134
100
200
300
Salaries
Assoc Payroll Costs
Purchased Services
Program Total
1135
2011-2012
Actuals
2012-2013
Budget
2013-2014
FTE
2013-2014
Proposed
2013-2014
Proposed
2013-2014
Proposed
Program Total
1112
2010-2011
Actuals
Account Title
WESD Driver's Ed
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
$
$
$
$
$
100
25
27
103
255
$
$
$
$
$
$
$
$
$
$
0.00 $
$
$
$
0.00 $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
93,250
34,940
2,348
1,279
131,817
$
$
$
$
$
$
48,025
18,641
2,832
2,157
71,655
$
$
$
$
$
$
39,709
18,147
23,050
4,000
5,094
90,000
0.00 $
$
$
$
$
0.00 $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
38,248
19,644
111,433
1,966
171,291
$
$
$
$
$
$
$
$
$
$
0.00 $
$
$
$
0.00 $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
4,343
2,218
5,005
11,566
$
$
$
$
$
$
$
$
0.00 $
$
$
0.00 $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
75,899
21,772
21,926
17,323
2,523
139,443
$
$
$
$
$
$
18,593
6,250
647
529
91
26,110
$
$
$
$
$
$
0.00 $
$
$
$
$
0.00 $
$
$
$
$
$
$
$
$
$
$
$
$
43
1140
Pre-Kinder Program
Major
Account
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
1221
Learning Centers
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
1250
100
200
300
Salaries
Assoc Payroll Costs
Purchased Services
Program Total
1261
Early Intervention
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
1262
Early Childhood
100
200
300
400
600
2010-2011
Actuals
Account Title
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
2011-2012
Actuals
2012-2013
Budget
2013-2014
FTE
2013-2014
Proposed
2013-2014
Proposed
2013-2014
Proposed
$
$
$
$
$
$
9,158
5,196
24,727
39,081
$
$
$
$
$
$
2,331
826
21,728
1,650
26,536
$
$
$
$
$
$
19,000
8,039
16,934
1,306
2,981
48,260
0.00 $
$
$
$
$
0.00 $
12,966
6,867
22,906
1,552
1,912
46,204
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
177,046
88,998
3,941
5,725
55
275,765
$
$
$
$
$
$
148,055
93,521
4,128
1,899
16,491
264,095
$
$
$
$
$
$
147,135
97,829
3,770
2,373
15,066
266,173
3.05 $
$
$
$
$
3.05 $
143,100
108,129
5,211
5,030
9,573
271,043
$
$
$
$
$
$
$
$
$
$
$
$
1.00 $
$
$
1.00 $
40,476
31,666
875
73,017
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
1,013,794
481,474
243,920
41,270
130,323
1,910,781
$
$
$
$
$
$
637,651
370,172
106,307
2,444
74,029
1,190,603
$
$
$
$
$
$
1,225,569
789,635
89,281
31,931
78,859
2,215,275
24.24 $
$
$
$
$
24.24 $
1,223,416
884,803
123,790
17,359
44,623
2,293,991
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
4,140,030
1,964,049
936,682
38,633
518,146
7,597,540
$
$
$
$
$
$
3,147,296
1,935,872
1,059,510
36,030
411,267
6,589,975
$
$
$
$
$
$
3,250,628
2,245,500
1,006,758
527,777
427,070
7,457,733
100.62 $
$
$
$
$
100.62 $
3,902,364
3,121,787
394,111
107,872
267,085
7,793,219
$
$
$
$
$
$
$
$
$
$
$
$
44
1280
Alternative Education
Major
Account
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
1289
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Program Total
1293
Migrant Education
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
1294
Youth Corrections
100
200
300
400
500
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Capital Outlay
Other Objects
Program Total
1299
Other Programs
100
200
300
400
600
2010-2011
Actuals
Account Title
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
2011-2012
Actuals
2012-2013
Budget
2013-2014
FTE
$
$
$
$
$
$
98,246
43,338
4,504
7,043
11,275
164,406
$
$
$
$
$
$
853,838
476,411
217,088
49,801
47,891
1,645,030
$
$
$
$
$
$
870,359
596,848
85,446
52,881
42,575
1,648,109
18.42 $
$
$
$
$
18.42 $
$
$
$
$
$
15,924
3,956
304
20,184
$
$
$
$
$
23,009
10,424
5,245
38,678
$
$
$
$
$
7,525
5,408
967
13,900
0.00 $
$
$
$
0.00 $
$
$
$
$
$
$
4,651
4,651
$
$
$
$
$
$
4,187
1,457
1,890
489
532
8,556
$
$
$
$
$
$
1,792
1,881
220
3,893
0.00 $
$
$
$
$
0.00 $
$
$
$
$
$
$
$
3,028,023
1,283,285
149,053
122,635
12,999
264,368
4,860,363
$
$
$
$
$
$
$
2,438,222
1,317,467
222,185
192,390
280,560
4,450,825
$
$
$
$
$
$
$
2,496,726
1,506,802
175,272
193,153
264,198
4,636,151
38.57 $
$
$
$
$
$
38.57 $
$
$
$
$
$
$
14,699
8,926
423
847
2,185
27,080
$
$
$
$
$
$
45
$
$
$
$
$
$
0.00 $
$
$
$
$
0.00 $
2013-2014
Proposed
899,507
688,172
147,525
58,976
32,511
1,826,691
2013-2014
Proposed
2013-2014
Proposed
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
50
1,200
44
1,294
$
$
$
$
$
$
$
$
$
$
$
$
2,470,377
1,695,749
168,621
165,068
161,647
4,661,462
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
1400
Major
Account
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
1460
Special Programs-Summer
100
200
400
Salaries
Assoc Payroll Costs
Supplies & Materials
Program Total
2115
Student Safety
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
2117
Ident/Recruit Migrant
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
2119
Oth Attend/Social
100
200
300
400
600
2010-2011
Actuals
Account Title
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
2011-2012
Actuals
37,160
11,971
75,727
456
8,308
133,622
2012-2013
Budget
$
$
$
$
$
$
18,818
5,050
31,980
11
55,859
$
$
$
$
$
$
$
$
$
$
3,107
750
86
3,943
$
$
$
$
$
$
$
$
$
$
199,687
87,020
8,141
386
95
295,329
$
$
$
$
$
$
71,028
35,272
4,932
171
111,403
$
$
$
$
$
$
63,975
38,393
295
6,160
108,823
1.02 $
$
$
$
$
1.02 $
$
$
$
$
$
$
36,192
18,476
9,136
217
4,718
68,739
$
$
$
$
$
$
33,731
22,878
6,968
349
11,916
75,841
$
$
$
$
$
$
34,258
22,513
6,900
700
8,473
72,844
$
$
$
$
$
$
41,971
19,811
8,776
801
3,141
74,500
$
$
$
$
$
$
93,087
55,609
16,113
4,837
5,224
174,870
$
$
$
$
$
$
124,208
71,493
21,073
3,716
10,997
231,487
46
$
$
$
$
$
$
$
$
$
$
65,695
25,733
46,259
971
8,319
146,977
2013-2014
FTE
0.00 $
$
$
$
$
0.00 $
2013-2014
Proposed
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
62,539
42,338
3,009
301
108,187
$
$
$
$
$
$
$
$
$
$
$
$
0.75 $
$
$
$
$
0.75 $
34,540
25,437
7,310
2,600
6,172
76,059
$
$
$
$
$
$
$
$
$
$
$
$
1.63 $
$
$
$
$
1.63 $
87,852
55,144
25,448
2,800
4,746
175,990
$
$
$
$
$
$
$
$
$
$
$
$
0.00 $
$
$
0.00 $
58,017
27,216
74,390
11,391
5,986
177,000
2013-2014
Proposed
2013-2014
Proposed
2120
Guidance Services
Major
Account
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
2126
Placement Services
100
200
300
400
600
700
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Transfer
Program Total
2132
Medical Services
300
400
Purchased Services
Supplies & Materials
Program Total
2134
Nursing Services
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
2135
Medicaid
100
200
300
400
2010-2011
Actuals
Account Title
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Program Total
2011-2012
Actuals
2012-2013
Budget
2013-2014
FTE
2013-2014
Proposed
2013-2014
Proposed
2013-2014
Proposed
$
$
$
$
$
$
56,337
29,796
218,940
605
305,678
$
$
$
$
$
$
41,888
25,301
231,495
1,152
19,453
319,290
$
$
$
$
$
$
50,155
34,694
202,292
600
16,659
304,400
0.00 $
$
$
$
$
0.00 $
8,569
4,068
237,596
965
8,404
259,602
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
150,350
81,608
108,456
10,916
857
352,187
$
$
$
$
$
$
$
77,520
46,502
54,634
1,220
8,791
188,668
$
$
$
$
$
$
$
42,605
31,283
33,032
8,840
5,133
120,893
1.09 $
$
$
$
$
$
1.09 $
44,872
34,666
31,958
4,881
3,200
119,577
$
$
$
$
$
$
$
$
$
$
$
$
$
$
401 $
52,499 $
52,900 $
100,000
100,000
$
$
$
1,000 $
90,000 $
91,000 $
$
$
$
$
$
$
396 $
38,330 $
38,726 $
$
$
$
$
$
$
193,598
77,021
11,713
2,399
284,731
$
$
$
$
$
$
114,353
66,916
7,595
730
189,594
$
$
$
$
$
$
59,423
37,090
7,200
1,515
105,228
1.28 $
$
$
$
$
1.28 $
69,198
48,668
6,940
1,500
40
126,346
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
15,241
8,715
46,031
8,953
78,940
$
$
$
$
$
12,068
6,222
6,619
1,956
26,865
$
$
$
$
$
12,088
9,548
216
323,548
345,400
1.00 $
$
$
$
1.00 $
31,366
27,500
4,616
343,391
406,873
$
$
$
$
$
$
$
$
$
$
47
2140
Behavior/Sch Psych
Major
Account
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
2150
Speech Path/Audio
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
2159
Other Speech/Path/Audio
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Program Total
2160
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
2161
Hearing/Vision Imparied
100
200
300
400
600
2010-2011
Actuals
Account Title
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
2011-2012
Actuals
2012-2013
Budget
2013-2014
FTE
2013-2014
Proposed
2013-2014
Proposed
2013-2014
Proposed
$
$
$
$
$
$
708,120
293,350
78,166
31,644
1,111,280
$
$
$
$
$
$
429,887
229,940
15,511
1,879
1,183
678,400
$
$
$
$
$
$
109,856
79,026
1,400
1,152
191,434
5.84 $
$
$
$
$
5.84 $
215,481
175,207
11,890
4,200
585
407,363
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
1,039,220
489,013
194,279
27,846
2,033
1,752,391
$
$
$
$
$
$
988,173
616,895
237,206
11,944
805
1,855,023
$
$
$
$
$
$
748,453
489,425
58,666
1,473
950
1,298,967
16.48 $
$
$
$
$
16.48 $
852,413
595,041
61,021
8,500
1,020
1,517,995
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
38,983
16,007
2,039
5
57,034
$
$
$
$
$
650
60
710
$
$
$
$
$
0.00 $
$
$
$
0.00 $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
34,053
13,980
7,028
360
4,084
59,505
$
$
$
$
$
$
6,760
3,399
12,581
1,264
1,591
25,595
$
$
$
$
$
$
3,500
1,427
3,707
800
566
10,000
0.00 $
$
$
$
$
0.00 $
3,500
1,599
3,763
800
338
10,000
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
1,999,488
857,101
93,704
63,731
205,201
3,219,225
$
$
$
$
$
$
1,820,689
1,014,783
110,156
24,294
191,721
3,161,644
$
$
$
$
$
$
1,855,721
1,111,185
408,939
71,700
204,382
3,651,927
30.23 $
$
$
$
$
30.23 $
1,713,484
1,157,165
118,659
37,666
106,253
3,133,227
$
$
$
$
$
$
$
$
$
$
$
$
48
2162
Autism
Major
Account
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
2163
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Program Total
2164
Orthopedically Impaired
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
2210
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
2211
300
Purchased Services
Program Total
2213
Curriculum Development
100
200
300
400
600
2010-2011
Actuals
Account Title
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
2011-2012
Actuals
2012-2013
Budget
918,901
554,923
231,853
62,544
73,308
1,841,529
2013-2014
FTE
2013-2014
Proposed
$
$
$
$
$
$
1,783,752
795,930
199,741
89,166
149,621
3,018,210
$
$
$
$
$
$
1,179,502
666,929
96,726
131,354
83,401
2,157,912
$
$
$
$
$
$
$
$
$
$
$
147,847
82,087
1,801
4,400
236,135
$
$
$
$
$
(17)
(17)
$
$
$
$
$
$
$
$
$
$
$
410,057
183,094
256,375
41,929
51,766
943,221
$
$
$
$
$
$
389,237
213,584
205,016
5,163
43,433
856,434
$
$
$
$
$
$
406,512
246,085
306,875
24,789
50,301
1,034,562
6.86 $
$
$
$
$
6.86 $
$
$
$
$
$
$
212,619
96,982
54,808
2,753
3,392
370,554
$
$
$
$
$
$
46,711
22,602
17,510
32,429
4,404
123,656
$
$
$
$
$
$
60,623
18,895
43,732
10,503
9,085
142,838
0.50 $
$
$
$
$
0.50 $
16.21 $
$
$
$
$
16.21 $
0.00 $
$
$
$
0.00 $
$
$
$
$
$
$
23,302
23,302
$
$
$
$
$
$
$
$
4,025
1,537
384
90
6,036
$
$
$
$
$
$
280
280
$
$
$
$
$
$
3,875
2,748
78,500
5,609
250
90,982
0.00 $
$
$
$
$
0.00 $
49
920,586
623,579
72,194
26,675
38,169
1,681,203
2013-2014
Proposed
2013-2014
Proposed
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
395,416
246,858
43,545
5,451
19,025
710,295
$
$
$
$
$
$
$
$
$
$
$
$
33,025
23,309
42,668
19,669
5,199
123,870
$
$
$
$
$
$
$
$
$
$
$
$
26,000 $
26,000 $
$
$
9,500
39,250
48,750
$
$
$
$
$
$
$
$
$
$
$
$
2219
Major
Account
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
2220
Educational Media
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
2223
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Program Total
2229
400
Program Total
2231
300
400
Purchased Services
Supplies & Materials
Program Total
2232
100
200
300
400
600
2010-2011
Actuals
Account Title
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
2011-2012
Actuals
2012-2013
Budget
2013-2014
FTE
2013-2014
Proposed
2013-2014
Proposed
2013-2014
Proposed
$
$
$
$
$
$
70,274
27,338
9,459
3,645
199
110,915
$
$
$
$
$
$
14,420
7,260
4,023
1,019
50
26,771
$
$
$
$
$
$
128,144
67,305
42,282
22,896
677
261,304
0.60 $
$
$
$
$
0.60 $
53,671
33,592
12,913
13,624
113,800
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
159,369
74,606
68,695
72,141
374,811
$
$
$
$
$
$
160,749
86,239
77,071
42,173
22,163
388,395
$
$
$
$
$
$
154,228
99,834
79,350
132,962
22,480
488,854
3.05 $
$
$
$
$
3.05 $
148,791
107,936
76,936
193,960
12,886
540,509
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
500
42
3,292
24,251
28,085
$
$
$
$
$
3,450
342
76
3,868
$
$
$
$
$
2,880
1,161
243
4,284
0.00 $
$
$
$
0.00 $
2,880
1,315
89
4,284
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
28,594
28,594
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
75,000
4,500
79,500
$
$
$
$
3,275 $
3,275 $
$
$
$
$
$
$
$
$
$
33,511
10,785
2,751
1,173
48,220
$
$
$
$
$
$
36,656
14,044
9,314
1,959
397
62,370
$
$
$
$
$
$
86,989
41,736
1,637
1,928
250
132,540
0.25 $
$
$
$
$
0.25 $
$
$
$
$
$
$
50
19,356
12,291
23,500
5,979
1,874
63,000
$
$
$
$
$
$
2233
Sch Impr/Assessment
Major
Account
100
200
300
600
Salaries
Assoc Payroll Costs
Purchased Services
Other Objects
Program Total
2240
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
2320
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
2324
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
2529
600
Other Objects
Program Total
2540
Project Solutions
100
200
300
400
600
2010-2011
Actuals
Account Title
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
2011-2012
Actuals
2012-2013
Budget
$
$
$
$
$
36,798
6,170
10,422
214
53,604
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
35,890
12,840
29,568
6,262
892
85,452
$
$
$
$
$
$
21,752
12,404
11,890
6,954
3,119
56,120
$
$
$
$
$
$
$
$
$
$
$
$
47,981
9,426
3,067
3,001
63,475
$
$
$
$
$
$
61,660
17,048
5,059
2,199
4,889
90,855
$
$
$
$
$
$
240
20
27,639
5,896
2,491
36,286
$
$
$
$
$
$
$
$
$
$
$
$
$
$
225,060 $
225,060 $
642,234
285,992
150,823
4,180
78,488
1,161,717
$
$
$
$
$
$
51
2013-2014
Proposed
2013-2014
Proposed
2013-2014
Proposed
0.00 $
$
$
$
0.00 $
$
$
$
$
$
$
$
$
$
$
43,668
31,530
19,018
9,500
5,923
109,639
0.00 $
$
$
$
$
0.00 $
17,849
8,500
12,649
15,993
1,307
56,298
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
76,084
21,413
13,018
2,000
5,535
118,050
0.50 $
$
$
$
$
0.50 $
51,876
13,315
7,493
400
2,558
75,642
$
$
$
$
$
$
$
$
$
$
$
$
25,089
2,337
1,788
29,214
$
$
$
$
$
$
32,381
19,644
20,000
4,250
6,697
82,972
0.00 $
$
$
$
$
0.00 $
9,000
5,700
1,971
16,671
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
19,828
16,959
8,400
8,523
211
53,921
$
$
$
$
$
$
$
$
$
$
$
$
383,836
214,603
97,609
8,708
43,535
748,292
$
$
$
$
$
$
2013-2014
FTE
399,951
236,654
105,900
15,312
300
758,117
$
$
0.50 $
$
$
$
$
0.50 $
2549
Project Solutions
Major
Account
100
200
Salaries
Assoc Payroll Costs
Program Total
2550
300
400
600
Purchased Services
Supplies & Materials
Other Objects
Program Total
2570
Internal Services
300
400
600
Purchased Services
Supplies & Materials
Other Objects
Program Total
2574
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
2575
Copier Leases
300
400
Purchased Services
Supplies & Materials
Program Total
2610
Central Support
100
200
300
400
600
2010-2011
Actuals
Account Title
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
2011-2012
Actuals
2012-2013
Budget
$
$
$
151,190 $
68,555 $
219,745 $
84,384 $
45,166 $
129,550 $
$
$
$
$
$
$
$
$
452
30
482
$
$
$
$
1,300
78
1,378
$
$
$
$
8,562
78,313
565
87,440
$
$
$
$
8,948
47,367
467
56,782
$
$
$
$
2,000
41,950
50
44,000
$
$
$
$
$
$
93,129
50,582
82,129
93,640
432
319,912
$
$
$
$
$
$
22,112
11,399
27,492
19,438
619
81,061
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
74,229 $
1,206 $
75,435 $
129,811
51,008
27,794
2,044
15,525
226,182
$
$
$
$
$
$
144,470
63,864
20,992
9,711
20,092
259,130
52
$
$
$
$
$
$
133,167
81,987
53,714
10,460
19,410
298,738
2013-2014
FTE
2013-2014
Proposed
0.00 $
$
0.00 $
2013-2014
Proposed
2013-2014
Proposed
$
$
$
$
$
$
$
$
$
$
200
7
207
$
$
$
$
$
$
$
$
$
$
$
$
1,200
34,000
35,200
$
$
$
$
$
$
$
$
0.00 $
$
$
$
$
0.00 $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
2.00 $
$
$
$
$
2.00 $
129,831
93,327
53,588
23,226
13,190
313,162
2620
Plan/Research/Dev
Major
Account
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
2623
Evaluation Services
300
400
600
Purchased Services
Supplies & Materials
Other Objects
Program Total
2640
300
Purchased Services
Program Total
2660
Technology Services
100
200
300
400
500
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Capital Outlay
Other Objects
Program Total
2662
Subfinder
moved to 2660
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
2664
Operations Services
100
200
300
400
500
2010-2011
Actuals
Account Title
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Capital Outlay
Program Total
2011-2012
Actuals
2012-2013
Budget
2013-2014
FTE
2013-2014
Proposed
2013-2014
Proposed
2013-2014
Proposed
$
$
$
$
$
$
9,120
3,685
77,479
556
3,197
94,037
$
$
$
$
$
$
11,079
8,254
38,403
33
5,690
63,458
$
$
$
$
$
$
9,255
6,096
57,670
750
7,019
80,790
0.35 $
$
$
$
$
0.35 $
16,218
12,076
84,520
4,000
8,564
125,378
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
1,682
965
195
2,842
$
$
$
$
1,125
75
1,200
$
$
$
$
4,000
2,500
390
6,890
$
$
$
$
900
3,625
158
4,683
$
$
$
$
$
$
$
$
$
$
$
$
1,145 $
1,145 $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
1,038,518
469,649
1,088,411
67,241
3,591
2,667,410
$
$
$
$
$
$
$
945,520
521,960
958,045
110,609
2,247
2,538,382
$
$
$
$
$
$
$
$
$
$
$
$
$
65,942
34,245
25,427
2,115
118
127,847
$
$
$
$
$
$
84,288
51,762
18,478
3,340
132
158,001
$
$
$
$
$
$
$
$
$
$
$
$
163,539
72,710
613,789
12,963
863,001
$
$
$
$
$
$
280,712
150,163
406,747
168
837,790
$
$
$
$
$
$
53
1,180,122
715,519
932,500
615,500
269,827
3,792
3,717,260
170,479
100,413
318,138
198,000
787,030
18.21 $
$
$
$
$
$
18.21 $
0.00 $
$
$
$
$
0.00 $
0.86 $
$
$
$
$
0.86 $
1,079,596
730,572
858,811
527,135
11,000
2,402
3,209,516
53,914
36,028
264,158
97,600
451,700
2670
Records Management
Major
Account
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
3300
Community Services
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
3360
100
200
300
400
600
700
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Transfers
Program Total
5200
Transfer Funds
700
2010-2011
Actuals
Account Title
Transfer
Program Total
2011-2012
Actuals
2012-2013
Budget
2013-2014
FTE
2013-2014
Proposed
2013-2014
Proposed
2013-2014
Proposed
$
$
$
$
$
$
91,798
36,671
9,365
4,762
10,509
153,105
$
$
$
$
$
$
87,900
45,388
3,811
2,859
9,290
149,248
$
$
$
$
$
$
95,805
65,430
27,500
5,250
12,699
206,684
2.00 $
$
$
$
$
2.00 $
99,133
72,652
13,160
8,285
9,879
203,109
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
78,024
29,156
23,493
3,208
6,330
140,211
$
$
$
$
$
$
18,725
7,520
5,912
2,119
2,273
36,549
$
$
$
$
$
$
3,534
4,300
470
8,304
0.40 $
$
$
$
$
0.40 $
27,220
17,305
15,800
10,983
3,582
74,891
$
$
$
$
$
$
$
$
$
$
$
$
531,706
366,969
76,107
55,349
39,869
30,000
1,100,000
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
9.01 $
$
$
$
$
$
9.01 $
$
$
$
$
1,820,222 $
1,820,222 $
$
$
5,600 $
5,600 $
$
$
34,851,240 $
31,983,636 $
306.51 $
32,617,104 $
54
33,416,015
The plan is approved by the WESD Executive Council of Superintendents. Districts resolve or contract for the services and
programs for the upcoming year through an LSP process that brings together district and WESD department and program
directors. This collaborative process finalizes the individual Local Service Plan for each district. The choices and decisions are
recorded during the process using a unique web-based software program called the Local Service Plan Express. After the
information is recorded, districts can access the software to review the plan, assess the need to add or changes services, and
run reports.
55
200
Title
2010-2011
Actuals
2011-2012
Actuals
2012-2013
Budget
2013-2014
Proposed
2013-2014
Approved
2013-2014
Adopted
Local Sources
State Sources
Federal Sources
Other Sources
$5,552,851 87%
$
$
$
$
$
835,720
6,719,248
7,554,968
$
$
$
$
$
7,554,968 $
731,157
6,268,049
6,999,206
$
$
$
$
$
6,999,206 $
1,221,344
3,946,523
5,167,867
$
$
$
$
$
5,167,867 $
813,898
5,552,851
6,366,749
$
$
$
$
$
$
$
$
$
$
6,366,749 $
Local Sources
Other Sources
$813,898
13%
56
Account
Group
1100
1260
1280
2115
2119
2120
2130
2140
2150
2160
2160
2161
2162
2210
2213
2219
2220
2231
2232
2540
2620
2640
2660
2660
2664
5200
Account Title
Instruction
Support Services
2010-2011
Actuals
$
$
$
Account Title
2011-2012
Actuals
132,072 $
6,695,908 $
6,827,980 $
2010-2011
Actuals
SES Tutoring
$
Early Childhood Evals
$
Behavior Services
$
Family Support Advocate
$
Other Attend/Social Work
$
Transition Specialist Services
$
Nursing Services
$
Psychological Services
$
Speech/Language Services
$
$
Autism Services
Occupation/Physical Therapy Serv $
Speech Lang Interpreter
$
Autism Services
$
School Improvement Services
$
Curriculum Development
$
School Safety/Threat Assessment $
Library Media Services
$
Assessment & Testing
$
Willamette Curriculum Coalition $
Courier Services
$
Criminal Background Check
$
Staff Services
$
E-Learning
$
Technology Services
$
Network Services
$
Transfer Funds
$
$
132,072
1,111,280
295,329
98,797
284,731
1,805,325
1,061,047
189,275
28,746
542
54,256
53,106
47,460
781,549
884,465
-
2012-2013
Budget
1,674,575 $
5,960,695 $
7,635,270 $
2011-2012
Actuals
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
6,827,980 $
1,427,098
3,740,769
5,167,867
2012-2013
Budget
71,655
721,747
881,172
111,403
49,134
48,080
189,595
659,374
1,820,098
812,334
157,897
67,687
280
3,868
62,370
60,402
12,094
1,145
927,868
837,790
139,276
2013-2014
FTE
10.14 $
43.34 $
53.48 $
2013-2014
FTE
2013-2014
Proposed
2013-2014
Approved
1,980,261 $
4,386,488 $
6,366,749 $
2013-2014
Proposed
2013-2014
Adopted
$
$
$
2013-2014
Approved
2013-2014
Adopted
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
803,868
816,669
108,823
30,223
105,228
1,283,077
533,184
141,007
169,678
50,462
4,284
61,645
52,700
8,504
759,480
239,035
-
$
10.14 $
$
1.02 $
0.63 $
$
1.28 $
9.80 $
16.48 $
$
1.38 $
0.84 $
4.76 $
$
$
0.60 $
$
$
0.25 $
0.50 $
$
$
$
4.94 $
0.86 $
$
1,330,029
650,232
154,094
47,190
29,002
138,655
269,488
1,414,323
260,002
196,146
515,298
26,088
38,224
106,975
4,284
3,268
87,624
47,325
7,826
770,508
270,168
-
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
7,635,270 $
5,167,867
53.48 $
6,366,749 $
57
Account Title
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Capital Outlay
Other Objects
Transfer
Other Uses
2010-2011
Actuals
2011-2012
Actuals
$
$
$
$
$
$
$
$
$
3,519,444
1,579,877
1,560,854
165,449
2,356
6,827,980
$
$
$
$
$
$
$
$
$
6,827,980 $
2012-2013
Budget
3,773,940
2,158,502
1,370,425
179,662
11,346
2,119
139,276
7,635,270
2013-2014
FTE
$
$
$
$
$
$
$
$
$
2,614,782
1,672,140
751,897
115,968
11,000
2,080
5,167,867
53.48 $
$
$
$
$
$
$
$
53.48 $
7,635,270 $
5,167,867
53.48 $
Assoc Payroll
Costs
$1,946,743
31%
3,377,840
1,946,743
895,477
130,828
13,704
2,157
6,366,749
2013-2014
Approved
2013-2014
Adopted
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
6,366,749 $
4-Year Comparison
$4,000,000
Salaries
Salaries
$3,377,840
53%
2013-2014
Proposed
Other Uses
$3,500,000
$3,000,000
Purchased Services
$2,500,000
Transfer
Other Objects
Capital Outlay
$2,000,000
$1,500,000
$1,000,000
Purchased Services
$500,000
$-
Salaries
20102011
58
20112012
20122013
20132014
Major
Account
Account Title
2010-2011
Actuals
2011-2012
Actuals
2012-2013
Budget
2013-2014
FTE
2013-2014
Proposed
2013-2014
Approved
2013-2014
Adopted
Training Services
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Program Total
$
$
$
$
$
$
$
$
$
$
32,513
17,539
1,705
65
51,822
$
$
$
$
$
27,034
16,388
500
288
44,210
0.90 $
$
$
$
0.90 $
68,400
36,897
3,587
137
109,021
$
$
$
$
$
$
$
$
$
$
$
$
$
$
6,038
2,848
7,246
16,132
$
$
$
$
4,067
2,392
12,958
19,418
$
$
$
$
10,115
5,787
3,453
19,355
0.05 $
$
$
0.05 $
4,259
2,505
13,570
20,334
$
$
$
$
$
$
$
$
$
$
$
$
$
71,075
33,884
297,409
402,368
$
$
$
$
$
81,261
44,033
277,791
403,084
$
$
$
$
$
42,161
25,655
281,229
1,504
350,549
0.85 $
$
$
$
0.85 $
47,261
25,609
161,564
234,435
$
$
$
$
$
$
$
$
$
$
24,475 $
10,374 $
80 $
$
$
20 $
34,949 $
104,820
56,270
17,840
9,651
11,346
616
200,542
$
$
$
$
$
$
$
100,805
59,422
26,833
10,500
11,000
1,000
209,560
1.94 $
$
$
$
$
$
1.94 $
126,603
67,964
21,547
11,656
13,704
744
242,218
$
$
$
$
$
$
$
$
$
$
$
$
$
$
SCHOOL MESSENGER
2660
100
200
400
Salaries
Assoc Payroll Costs
Supplies & Materials
Program Total
SUNGARD SUPPORT
(Formerly Pentamation)
2660
Technology Services
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Program Total
ASSESSMENT/DATA WAREHOUSE SERVICES
2660
100
200
300
400
500
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
$
$
$
Other Objects
$
$
Program Total
59
Major
Account
Account Title
2010-2011
Actuals
2011-2012
Actuals
2012-2013
Budget
2013-2014
FTE
2013-2014
Proposed
2013-2014
Approved
2013-2014
Adopted
AESOP
2660
Subfinder System
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
$
$
$
$
$
$
65,942
34,245
25,427
2,115
118
127,847
$
$
$
$
$
$
70,798
43,478
15,521
2,806
111
132,713
$
$
$
$
$
$
37,736
23,139
60,875
0.80 $
$
$
$
$
0.80 $
43,314
26,600
9,495
1,717
68
81,193
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
37,755
15,986
927
86
54,754
$
$
$
$
$
17,474
6,519
902
24,895
$
$
$
$
$
15,868
9,874
739
26,481
0.40 $
$
$
$
0.40 $
37,787
14,096
1,951
53,834
$
$
$
$
$
$
$
$
$
$
$
$
$
$
3,292
24,251
27,543
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
DESKTOP SUPPORT
2660
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Program Total
DIGITAL MEDIA
2223
300
400
600
Purchased Services
Supplies & Materials
Other Objects
Program Total
2660
300
400
Purchased Services
Supplies & Materials
Program Total
$
$
$
$
$
$
$
117,956 $
$
117,956 $
$
72,821 $
72,821 $
3,650
44,800
48,450
$
$
$
$
29,472 $
29,472 $
$
$
$
781,549 $
905,295 $
759,480
4.94 $
770,508 $
60
221
2210
Major
Account
Account Title
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
2162
Autism LSPE
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Structured Learning
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Program Total
2012-2013
Budget
2013-2014
FTE
2013-2014
Proposed
2013-2014
Approved
2013-2014
Adopted
$
$
$
$
$
$
$
$
$
$
$
$
28,318
13,968
8,233
3,674
59
54,251
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
54,251 $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
AUTISM SERVICES
Program Total
2163
2011-2012
Actuals
Program Total
228
2010-2011
Actuals
$
$
$
$
$
514,332
239,993
24,539
46,048
824,912
$
$
$
$
$
$
$
$
$
$
147,847
82,087
1,801
4,400
236,135
$
$
$
$
$
1,061,047 $
$
$
$
$
$
$
526,561
313,408
30,145
11,305
881,419
-
$
$
$
$
$
$
$
$
$
$
301,342
193,356
28,692
9,794
533,184
-
4.76 $
$
$
$
4.76 $
-
$
$
$
$
$
307,840
183,225
17,624
6,609
515,298
-
881,419 $
533,184
4.76 $
515,298 $
195,606
112,531
77,643
18,559
44
404,383
333,239
234,704
45,052
10,235
623,230
6.12 $
$
$
$
$
6.12 $
314,527
180,945
124,847
29,842
70
650,232
$
$
$
$
$
$
$
$
$
$
$
$
BEHAVIOR SERVICES
OASIS
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
$
$
$
$
$
$
61
$
$
$
$
$
$
2140
Major
Account
100
200
300
400
Account Title
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Program Total
Nursing
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
2150
$
$
$
$
$
445,695
245,961
16,711
2,024
710,391
2012-2013
Budget
2013-2014
FTE
2013-2014
Proposed
2013-2014
Approved
2013-2014
Adopted
$
$
$
$
$
708,120
293,350
78,166
31,644
1,111,280
$
$
$
$
$
109,856
79,026
2,405
2,152
193,439
3.68 $
$
$
$
3.68 $
169,075
93,306
6,339
768
269,488
$
$
$
$
$
$
$
$
$
$
1,111,280 $ 1,114,774 $
816,669
9.80 $
919,720 $
$
$
$
$
$
59,423
37,090
7,200
1,515
105,228
1.28 $
$
$
$
1.28 $
83,589
48,973
5,558
534
138,655
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
193,598
77,021
11,713
2,399
284,731
$
$
$
$
$
143,406
83,917
9,524
916
237,763
284,731 $
237,763 $
105,228
1.28 $
138,655 $
$
$
$
$
$
111,350
48,073
29,805
47
189,275
106,092
58,574
11,618
918
177,203
$
$
$
$
$
82,316
50,845
7,201
645
141,007
1.38 $
$
$
$
1.38 $
155,664
85,944
17,047
1,347
260,002
$
$
$
$
$
$
$
$
$
$
189,275 $
177,203 $
141,007
1.38 $
260,002 $
$ 1,004,534 $
$ 593,276 $
$ 241,495 $
$
12,160 $
$
820 $
$ 1,852,285 $
747,103
474,885
58,666
1,473
950
1,283,077
16.48 $
$
$
$
$
16.48 $
$
$
$
$
$
$
Program Total
235
2011-2012
Actuals
NURSING SERVICES
Program Total
234
2010-2011
Actuals
$
$
$
$
$
SPEECH/LANGUAGE SERVICES
Speech/Language
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
$
$
$
$
$
$
1,038,899
485,234
194,279
27,846
2,033
1,748,291
62
767,018
453,000
184,395
9,285
626
1,414,323
$
$
$
$
$
$
2159
Oth Speech/Path/Audio
Major
Account
100
200
300
400
Account Title
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Program Total
Placement Services
300
Purchased Services
2115
$
$
$
$
$
$
38,983
16,007
2,039
5
57,034
2011-2012
Actuals
$
$
$
$
$
125,968
11,562
137,530
2012-2013
Budget
$
$
$
$
$
1,805,325 $ 1,989,815 $
1,283,077
2013-2014
FTE
-
2013-2014
Proposed
$
$
$
$
$
16.48 $
2013-2014
Approved
2013-2014
Adopted
$
$
$
$
$
$
$
$
$
$
1,414,323 $
TRANSITION/SPECIALIST SERVICES
Program Total
255
2010-2011
Actuals
$
$
98,797 $
98,797 $
48,080 $
48,080 $
30,223
30,223
$
$
29,002 $
29,002 $
$
$
98,797 $
48,080 $
30,223
29,002 $
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
$
$
$
$
$
$
199,687
87,020
8,141
386
95
295,329
$
$
$
$
$
$
295,329 $
63
82,680
41,058
5,741
199
129,678
$
$
$
$
$
$
63,975
38,393
295
6,160
108,823
1.02 $
$
$
$
$
1.02 $
98,247
48,788
6,822
237
154,094
$
$
$
$
$
$
$
$
$
$
$
$
129,678 $
108,823
1.02 $
154,094 $
260
2620
Major
Account
Account Title
Plan/Research/Dev
300
400
Purchased Services
Supplies & Materials
Staff Services
300
Purchased Services
Program Total
Improvement of Instruction
300
Purchased Services
Curriculum Development
300
400
Purchased Services
Supplies & Materials
Program Total
2219
School Improvement
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Program Total
2231
2012-2013
Budget
2013-2014
FTE
2013-2014
Proposed
2013-2014
Approved
2013-2014
Adopted
$
$
$
$
$
$
47,460 $
$
47,460 $
2,796 $
$
2,796 $
8,504
8,504
$
$
$
$
$
1,421 $
1,421 $
$
$
47,460 $
4,217 $
8,504
67,469 $
67,469 $
7,826 $
$
7,826 $
$
$
$
$
$
$
$
7,826 $
23,302
23,302
$
$
26,088 $
26,088 $
$
$
34,558 $
3,665 $
38,224 $
$
$
$
$
$
$
$
$
$
$
$
$
$
2213
2011-2012
Actuals
Program Total
2640
2010-2011
Actuals
300
400
Purchased Services
Supplies & Materials
Program Total
$
$
$
$
$
$
$
$
$
$
$
$
$
42,428
4,500
46,928
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
48,511
25,377
17,035
4,244
95,168
0.60 $
$
$
$
0.60 $
$
$
$
$
$
$
$
$
$
3,000
1,280
4,280
$
$
$
2,291 $
977 $
3,268 $
$
$
$
67,469 $
169,678
0.60 $
174,554 $
64
54,530
28,526
19,148
4,771
106,975
263
2119
Major
Account
Account Title
Other Attend/Social Wk
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
2213
Curriculum Development
100
200
400
600
Salaries
Assoc Payroll Costs
Supplies & Materials
Other Objects
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
Program Total
2012-2013
Budget
2013-2014
FTE
2013-2014
Proposed
2013-2014
Approved
2013-2014
Adopted
$
$
$
$
$
$
17,999
7,674
3,073
28,746
$
$
$
$
$
$
28,746 $
26,246
14,770
4,230
159
88
45,492
$
$
$
$
$
$
26,016
15,730
6,000
2,716
50,462
0.63 $
$
$
$
$
0.63 $
27,226
15,321
4,387
164
91
47,190
$
$
$
$
$
$
$
$
$
$
$
$
45,492 $
50,462
0.63 $
47,190 $
Program Total
2232
2011-2012
Actuals
Program Total
265
2010-2011
Actuals
$
$
$
$
$
4,024
1,537
385
90
6,036
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
33,511
10,785
2,751
1,173
48,220
$
$
$
$
$
$
36,229
13,881
9,205
1,936
392
61,643
$
$
$
$
$
$
40,450
19,407
761
897
130
61,645
54,256 $
61,643 $
61,645
$
$
$
$
$
100
25
27
103
255
$
$
$
$
$
$
$
$
$
$
0.25 $
$
$
$
$
0.25 $
51,499
19,731
13,085
2,752
558
87,624
$
$
$
$
$
$
$
$
$
$
$
$
0.25 $
87,624 $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
SES TUTORING
Primary K-3
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Program Total
$
$
$
$
$
65
$
$
$
$
$
$
$
$
$
$
1112
Intermediate Programs
Major
Account
100
200
300
400
Account Title
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Program Total
EI EVAL
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
2161
2011-2012
Actuals
2012-2013
Budget
2013-2014
FTE
-
2013-2014
Proposed
$
$
$
$
$
93,250
34,940
2,348
1,279
131,817
$
$
$
$
$
$
$
$
$
$
132,072 $
$
$
$
$
$
$
$
$
$
$
427,923
260,440
31,883
3,867
724,113
$
$
$
$
$
481,338
307,875
12,155
2,500
803,868
10.14 $
$
$
$
10.14 $
785,997
478,368
58,562
7,103
1,330,029
724,113 $
803,868
10.14 $
$
$
$
$
$
$
$
$
$
$
34,946
22,154
67
57,168
$
$
$
$
$
0.84 $
$
$
$
0.84 $
115,915
70,547
8,636
1,047
196,146
57,168 $
0.84 $
2013-2014
Approved
2013-2014
Adopted
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
1,330,029 $
$
$
$
$
$
$
$
$
196,146 $
Program Total
271
2010-2011
Actuals
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Program Total
66
276
1280
Major
Account
Account Title
Metzker Heights
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Other Objects
2223
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
2660
2013-2014
FTE
2013-2014
Proposed
2013-2014
Approved
2013-2014
Adopted
$
$
$
$
$
$
$
$
$
$
$
$
15,562
8,414
1,743
341
1,740
27,800
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
27,800 $
$
$
$
$
$
500
42
542
$
$
$
$
$
$
$
$
$
$
2,880
1,161
243
4,284
$
$
$
$
$
3,821
379
85
4,284
$
$
$
$
$
$
$
$
$
$
542 $
4,964 $
4,284
4,284 $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
4,427
439
98
4,964
NETWORK SERVICES
Technology Services
100
200
300
Salaries
Assoc Payroll Costs
Purchased Services
Program Total
2664
2012-2013
Budget
Program Total
291
2011-2012
Actuals
METZKER HEIGHTS
Program Total
289
2010-2011
Actuals
Network Services
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Program Total
$
$
$
$
14,987
6,369
108
21,464
$
$
$
$
$
$
$
$
$
163,539
72,710
613,789
12,963
863,001
$
$
$
$
$
67
135,938
72,718
196,971
81
405,708
$
$
$
$
$
$
$
$
$
61,014
35,938
142,083
239,035
0.86 $
$
$
$
0.86 $
90,490
48,406
131,118
54
270,068
Major
Account
Account Title
2010-2011
Actuals
$
2011-2012
Actuals
884,465 $
2012-2013
Budget
405,708 $
2013-2014
FTE
2013-2014
Proposed
239,035
0.86 $
$
$
$
$
$
23,600
18,088
3,700
7,312
52,700
0.50 $
$
$
$
0.50 $
24,777
17,613
4,936
47,325
62,356 $
52,700
0.50 $
6,827,980 $ 6,999,206 $
5,167,867
2013-2014
Approved
270,068 $
2013-2014
Adopted
$
$
$
$
$
$
$
$
$
$
47,325 $
53.48 $ 6,366,649 $
COURIER
Courier
100
200
300
400
$
$
$
$
$
33,433
19,673
53,106
53,106 $
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Program Total
$
$
$
$
$
68
32,646
23,207
6,503
62,356
69
300
Account Title
2010-2011
Actuals
2011-2012
Actuals
2012-2013
Budget
2013-2014
Proposed
2013-2014
Approved
2013-2014
Adopted
Earnings on Investments
Rentals
Services Other Funds
Miscellaneous
Interfund Transfers
Beginning Fund Balance
$
$
$
$
$
$
1,171
1,355,331
95,666
362,000
193,886
$
$
$
$
$
$
110
4,596
1,720,804
(83,331)
652,000
(124,831)
2,008,054 $
2,169,347 $
2,008,054 $
2,169,347 $
70
$
$
$
$
$
$
1,638,002
50,000
603,398
-
$
$
$
$
$
$
50,002
1,724,297
342,850
-
$
$
$
$
$
$
$
$
$
$
$
$
2,291,400 $
2,117,149 $
2,291,400 $
2,117,149 $
300
5100
Major
Account
Account Title
2010-2011
Actuals
2011-2012
Actuals
2012-2013
Budget
2013-2014
Proposed
2013-2014
Approved
2013-2014
Adopted
610
620
Redemp Principal
Interest
Program Total
$
$
$
1,023,121 $
1,109,764 $
2,132,885 $
1,074,424 $
1,138,131 $
2,212,555 $
1,119,324 $
1,172,076 $
2,291,400 $
897,312 $
1,219,837 $
2,117,149 $
$
$
$
2,132,885 $
2,212,555 $
2,291,400 $
2,117,149 $
71
72
400
2010-2011
Actuals
Account Title
2011-2012
Actuals
2012-2013
Budget
2013-2014
Proposed
2013-2014
Approved
2013-2014
Adopted
CAPITAL PROJECTS
R5200
Interfund Transfer
190,000.00 $
17,713.39 $
190,000.00 $
17,713.39 $
190,000.00 $
17,713.39 $
73
400
2540
Major
Account
Account Title
2010-2011
Actuals
2011-2012
Actuals
2012-2013
Budget
2013-2014
Approved
2013-2014
Proposed
2013-2014
Adopted
CAPITAL PROJECTS
Operation/Maint of Plan
500
Capital Outlay
Program Total
$
$
172,287.00 $
172,287.00 $
17,713.39 $
17,713.39 $
$
$
$
$
$
$
172,287.00 $
17,713.39 $
74
Funds 700-721: WESD allocates 90% of the property tax and State School Funds it receives to component school districts
based on an ADM formula. When this revenue is received it is transferred to the school districts Trust and Agency Funds.
As authorized by the WESD Board, districts may use these funds in a combination of resolution funds to purchase WESD
services and transit funds or cash payments in lieu of services to provide Local Service Plan (LSP) programs and
services within their districts.
For 2013-2014, component school districts may receive up to 81% of their resolution funds as transit. This equalizes
transit funds to all districts and moves WESD toward becoming a true choice for LSP services instead of a forced choice.
SB1149 Energy Conservation Fund 793: Receives funds that districts remit to WESD from payments from Portland
General Electric (PGE) and Pacific Power (PPL) to finance energy audits and energy conservation projects for school
districts receiving PGE and PPL services. This fund is distributed to school districts across the state for approved energy
conservation projects under SB1149.
75
701
Account Title
2010-2011
Actuals
2011-2012
Actuals
2012-2013
Budget
2013-2014
Proposed
2013-2014
Approved
2013-2014
Adopted
$
$
$
$
231,105
(1,814)
$
$
$
$
5,215
9,996
251,132
(14,633)
$
$
$
$
229,291 $
251,709 $
$
$
$
$
670,023 $
32,561 $
257,124
-
$
$
$
$
300,860
-
$
$
$
$
$
$
$
$
257,124 $
300,860 $
23,728 $
675,153 $
(32,735) $
$
682,986 $
$
$
727,557 $
$
$
$
$
702,584 $
666,146 $
682,986 $
727,557 $
$
$
$
$
876,021 $
(10,198) $
45,697 $
877,068 $
(25,593) $
$
891,900 $
$
$
974,169 $
$
$
$
$
865,823 $
897,172 $
891,900 $
974,169 $
$
$
$
$
954,972 $
63,238 $
40,230 $
981,180 $
14,015 $
$
958,109 $
$
$
1,007,952 $
$
$
$
$
1,018,210 $ 1,035,425 $
958,109 $
1,007,952 $
Interfund Transfers
Resolution Transfers
Beginning Fund Balance
Interfund Transfers
Resolution Transfers
Beginning Fund Balance
Interfund Transfers
Resolution Transfers
Beginning Fund Balance
76
705
Account Title
2010-2011
Actuals
2011-2012
Actuals
2012-2013
Budget
2013-2014
Proposed
2013-2014
Approved
2013-2014
Adopted
Interfund Transfers
Resolution Transfers
Beginning Fund Balance
$
$
$
$
277,992 $
41,960 $
10,325 $
284,258 $
(6,371) $
$
298,586 $
$
$
318,414 $
$
$
$
$
319,952 $
288,212 $
298,586 $
318,414 $
$
$
$
$
42,652 $
755 $
2,064 $
45,431 $
(942) $
$
44,997 $
$
$
56,467 $
$
$
$
$
43,407 $
46,552 $
44,997 $
56,467 $
$
$
$
$
317,921 $
12,949 $
14,283 $
335,368 $
(3,382) $
$
331,048 $
$
$
368,747 $
$
$
$
$
330,870 $
346,269 $
331,048 $
368,747 $
$
$
$
$
267,707 $
5,481 $
12,581 $
272,585 $
(6,168) $
$
275,123 $
$
$
301,766 $
$
$
$
$
273,188 $
278,998 $
275,123 $
301,766 $
Interfund Transfers
Resolution Transfers
Beginning Fund Balance
Interfund Transfers
Resolution Transfers
Beginning Fund Balance
Interfund Transfers
Resolution Transfers
Beginning Fund Balance
77
709
Account Title
2010-2011
Actuals
2011-2012
Actuals
2012-2013
Budget
2013-2014
Proposed
2013-2014
Approved
2013-2014
Adopted
Interfund Transfers
Resolution Transfers
Beginning Fund Balance
$
$
$
$
83,493 $
1,917,507 $ 1,924,502 $
231,341 $
27,872 $
$
1,967,464 $
$
$
2,124,795 $
$
$
$
$
2,148,848 $ 2,035,867 $
1,967,464 $
2,124,795 $
Interfund Transfers
Resolution Transfers
Beginning Fund Balance
$
$
$
$
205,272 $
(19,585) $
8,663 $
213,304 $
(4,725) $
$
224,695 $
$
$
245,097 $
$
$
$
$
185,687 $
217,242 $
224,695 $
245,097 $
$
$
$
$
55,090 $
1,492,080 $ 1,541,652 $
420,709 $
319,550 $
$
1,473,484 $
$
$
1,626,601 $
$
$
$
$
1,912,789 $ 1,916,292 $
1,473,484 $
1,626,601 $
Interfund Transfers
Resolution Transfers
Beginning Fund Balance
Interfund Transfers
Resolution Transfers
Beginning Fund Balance
$
$
$
$
538,741 $
(4,723) $
29,932 $
570,094 $
(12,412) $
$
588,172 $
$
$
646,818 $
$
$
$
$
534,018 $
587,614 $
588,172 $
646,818 $
78
713
Account Title
2010-2011
Actuals
2011-2012
Actuals
2012-2013
Budget
2013-2014
Proposed
2013-2014
Approved
2013-2014
Adopted
Interfund Transfers
Resolution Transfers
Beginning Fund Balance
$
$
$
$
694,223 $
2,032 $
26,506 $
722,477 $
(15,986) $
$
732,804 $
$
$
775,139 $
$
$
$
$
696,255 $
732,997 $
732,804 $
775,139 $
$
$
$
$
95,286 $
45,022 $
3,392 $
99,380 $
51,785 $
$
102,850 $
$
$
113,911 $
$
$
$
$
140,308 $
154,556 $
102,850 $
113,911 $
$
$
$
$
$
$
$
$
12,501,335 $
13,691,213 $
Interfund Transfers
Resolution Transfers
Beginning Fund Balance
$
$
$
$
11,602,746
-
$
262,151 $
$
364,861 $
$ 12,157,488 $
$ (267,344) $
11,602,746 $ 12,517,155 $
12,501,335
-
$
$
$
$
13,691,213
-
Interfund Transfers
Resolution Transfers
Beginning Fund Balance
$
$
$
$
364,202 $
(10,748) $
12,829 $
346,410 $
27,704 $
$
342,297 $
$
$
352,685 $
$
$
$
$
353,454 $
386,943 $
342,297 $
352,685 $
79
717
Account Title
2010-2011
Actuals
2011-2012
Actuals
2012-2013
Budget
2013-2014
Proposed
2013-2014
Approved
2013-2014
Adopted
Interfund Transfers
Resolution Transfers
Beginning Fund Balance
$
$
$
$
49,109 $
1,036,645 $ 1,086,870 $
25,654 $
(14,184) $
$
1,105,635 $
$
$
1,210,273 $
$
$
$
$
1,062,299 $ 1,121,795 $
1,105,635 $
1,210,273 $
Interfund Transfers
Resolution Transfers
Beginning Fund Balance
$
$
$
$
82,581 $
(883) $
2,888 $
83,605 $
17,669 $
$
77,137 $
$
$
99,890 $
$
$
$
$
81,698 $
104,162 $
77,137 $
99,890 $
$
$
$
$
255,789 $
18,348 $
8,960 $
263,751 $
12,844 $
$
252,785 $
$
$
263,376 $
$
$
$
$
274,137 $
285,555 $
252,785 $
263,376 $
$
$
$
$
65,525 $
1,548,767 $ 1,661,066 $
138,316 $
(35,670) $
$
1,932,640 $
$
$
2,086,114 $
$
$
$
$
1,687,083 $ 1,690,921 $
1,932,640 $
2,086,114 $
Interfund Transfers
Resolution Transfers
Beginning Fund Balance
Interfund Transfers
Resolution Transfers
Beginning Fund Balance
80
721
Account Title
2010-2011
Actuals
2011-2012
Actuals
2012-2013
Budget
2013-2014
Proposed
2013-2014
Approved
2013-2014
Adopted
Interfund Transfers
Resolution Transfers
Beginning Fund Balance
$
$
$
$
351,498 $
16,532 $
11,581 $
358,241 $
20,162 $
$
353,546 $
$
$
365,163 $
$
$
$
$
368,030 $
389,985 $
353,546 $
365,163 $
24,830,677 $ 25,951,570 $
25,394,717 $
27,657,007 $
81
701
5300
Major
Account
Account Title
5300
Apportionment of Funds
700
Transfer
5300
Apportionment of Funds
700
Transfer
5300
Apportionment of Funds
700
Transfer
5300
Apportionment of Funds
700
Transfer
5300
2013-2014
Adopted
$
$
243,924 $
243,924 $
254,003 $
254,003 $
257,124 $
257,124 $
300,860 $
300,860 $
$
$
$
$
735,319 $
735,319 $
671,464 $
671,464 $
682,986 $
682,986 $
727,557 $
727,557 $
$
$
$
$
891,416 $
891,416 $
899,546 $
899,546 $
891,900 $
891,900 $
974,169 $
974,169 $
$
$
1,004,196 $ 1,003,496 $
1,004,196 $ 1,003,496 $
958,109 $
958,109 $
1,007,952 $
1,007,952 $
$
$
$
$
700
Transfer
706
2013-2014
Approved
705
2013-2014
Proposed
704
2012-2013
Budget
703
2011-2012
Actuals
702
2010-2011
Actuals
$
$
326,323 $
326,323 $
293,556 $
293,556 $
298,586 $
298,586 $
318,414 $
318,414 $
$
$
$
$
44,349 $
44,349 $
46,469 $
46,469 $
44,997 $
44,997 $
56,467 $
56,467 $
$
$
700
Transfer
82
707
5300
Major
Account
Account Title
5300
Apportionment of Funds
700
Transfer
5300
Apportionment of Funds
700
Transfer
5300
Apportionment of Funds
700
Transfer
5300
2013-2014
Approved
2013-2014
Adopted
$
$
334,252 $
334,252 $
348,631 $
348,631 $
331,048 $
331,048 $
368,747 $
368,747 $
$
$
$
$
279,357 $
279,357 $
285,263 $
285,263 $
275,123 $
275,123 $
301,766 $
301,766 $
$
$
2,120,976 $ 1,966,784 $
2,120,976 $ 1,966,784 $
1,967,464 $
1,967,464 $
2,124,795 $
2,124,795 $
$
$
221,827 $
221,827 $
224,695 $
224,695 $
245,097 $
245,097 $
$
$
1,593,239 $ 1,847,336 $
1,593,239 $ 1,847,336 $
1,473,484 $
1,473,484 $
1,626,601 $
1,626,601 $
$
$
$
$
700
Transfer
711
2013-2014
Proposed
710
2012-2013
Budget
709
2011-2012
Actuals
708
2010-2011
Actuals
$
$
190,412 $
190,412 $
700
Transfer
$
$
83
712
5300
Major
Account
Account Title
5300
Apportionment of Funds
700
Transfer
5300
Apportionment of Funds
700
Transfer
5300
Apportionment of Funds
700
Transfer
5300
2013-2014
Approved
2013-2014
Adopted
$
$
546,430 $
546,430 $
596,363 $
596,363 $
588,172 $
588,172 $
646,818 $
646,818 $
$
$
$
$
712,241 $
712,241 $
716,626 $
716,626 $
732,804 $
732,804 $
775,139 $
775,139 $
$
$
$
$
88,523 $
88,523 $
114,095 $
114,095 $
102,850 $
102,850 $
113,911 $
113,911 $
$
$
11,870,090 $ 11,933,020 $
11,870,090 $ 11,933,020 $
12,501,335 $
12,501,335 $
13,691,213 $
13,691,213 $
$
$
342,297 $
342,297 $
352,685 $
352,685 $
$
$
700
Transfer
716
2013-2014
Proposed
715
2012-2013
Budget
714
2011-2012
Actuals
713
2010-2011
Actuals
$
$
700
Transfer
$
$
325,750 $
325,750 $
84
371,356 $
371,356 $
717
5300
Major
Account
Account Title
5300
Apportionment of Funds
700
Transfer
5300
Apportionment of Funds
700
Transfer
5300
Apportionment of Funds
700
Transfer
5300
2013-2014
Approved
2013-2014
Adopted
$
$
1,076,484 $ 1,150,724 $
1,076,484 $ 1,150,724 $
1,105,635 $
1,105,635 $
1,210,273 $
1,210,273 $
$
$
$
$
64,029 $
64,029 $
105,621 $
105,621 $
77,137 $
77,137 $
99,890 $
99,890 $
$
$
$
$
261,292 $
261,292 $
276,817 $
276,817 $
252,785 $
252,785 $
263,376 $
263,376 $
$
$
1,722,753 $ 1,658,297 $
1,722,753 $ 1,658,297 $
1,932,640 $
1,932,640 $
2,086,114 $
2,086,114 $
$
$
360,831 $
360,831 $
353,546 $
353,546 $
365,163 $
365,163 $
$
$
24,779,222 $ 25,122,124 $
25,394,717 $
27,657,007 $
700
Transfer
721
2013-2014
Proposed
720
2012-2013
Budget
719
2011-2012
Actuals
718
2010-2011
Actuals
$
$
700
Transfer
$
$
$
347,867 $
347,867 $
85
793
Account Title
2010-2011
Actuals
2011-2012
Actuals
2012-2013
Budget
2013-2014
Proposed
2013-2014
Approved
2013-2014
Adopted
Earnings on Investments
Recovery Prior Years Exp
Miscellaneous
$
$
$
39,003 $
$
4,326,465 $
21,134 $
6,150 $
720,188 $
50,000 $
$
750,000 $
1,000 $
$
$
$
$
$
4,365,468 $
747,472 $
800,000 $
1,000 $
R5200
Interfund Transfers
225,359 $
R5400
7,001,814 $
6,000,429 $
2,000,000 $
1,499,000 $
7,001,814 $
6,000,429 $
2,000,000 $
1,499,000 $
11,367,282 $
6,973,260 $
2,800,000 $
1,500,000 $
86
793
2530
Major
Account
Account Title
2011-2012
Actuals
2012-2013
Budget
2013-2014
Proposed
2013-2014
Approved
2013-2014
Adopted
300
Purchased Services
Program Total
2540
2010-2011
Actuals
Operation/Maint of Plan
300
Purchased Services
Program Total
$
$
5,019,406 $
5,019,406 $
5,102,598 $
5,102,598 $
$
$
347,447 $
347,447 $
50,573 $
50,573 $
5,366,853 $
5,153,171 $
87
2,800,000 $
2,800,000 $
1,500,000 $
1,500,000 $
$
$
$
$
$
$
1,500,000 $
$
$
2,800,000 $
88
Average Daily Membership is the average number of enrolled students of an educational unit.
ADMr
Average Daily Resident Membership is the ADM of the students who live in the district, regardless of where they attend.
ADMw
Average Daily Membership Weighted is the ADMr increased by a variety of weighting factors to obtain weighted average daily
membership. For example, each student qualifying for special education services is given an additional weight and counted as 2.0
full-time equivalents (FTE) for funding purposes.
ASD
EBISS
EI/ECSE
ELL (ESL)
ESD
FTE
GASB
IDEA
IEP
LSP
Local Service Plan is the agreement between the school district and the ESD for the services to be provided to and paid for
by the school district.
LTCT
ODE
OEIB
Oregon Education Investment Board. The OEIB is a group of 12 people appointed by Governor Kitzhaber to provide leadership
and determine education policy for the state of Oregon.
OMESC
OT/PT
OTMC
Oregon Textbook and Media Center Braille and large print textbook production.
PBIS
PERS
PSG
RPATS
SSF
State School Fund is the major appropriation of state support for public schools. SSF grants are distributed to schools on a perstudent basis. The SSF formula adopted by the legislature includes monies from the SSF plus local property taxes and some other
local revenues.
T&A
TBI
TERMS
Account Codes
Account codes identify the funding source and nature of budget expenditures.
Accounting System
The total structure of records and procedures which discover, record, classify, summarize, and report information on the financial
position of a governmental entity.
Accrual Basis
The bases of accounting under which transactions are recognized when they occur.
Adopted Budget
The financial plan adopted by the Board which forms a basis for expenditure appropriations.
Allocations
Appropriations
A legal authorization granted by the school board to make expenditures and to incur obligations for specific purposes.
90
Funds carried forward from the previous 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 year's ending fund balance.
Bond
A type of debt security for a specific sum of money to be repaid at a fixed time in the future, and carrying interest at a fixed
rate, usually payable periodically.
Budgetary Control
The management of the district in accordance with an approved budget for the purpose of keeping expenditures within the
limitations of available appropriations and available revenues.
Accounts for resources, usually bond sale proceeds, used for activities related to the purchase or construction of major
capital assets, i.e., a new school or major building renovations.
Classified Staff
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.
Component Districts
Contingency
A special amount budgeted each year for unforeseen expenditures. Transfer of general fund operating contingency funds to cover
unanticipated expenditures requires board approval.
Cost Center
A subdivision of the district which is charged with carrying on one or more specific purposes such as a department or special
program.
Distributed by ESD sources and includes property tax levy, state forest fees, and various fines such as gambling fees.
A fund established to account for payment of general long-term debt principal and interest.
Deficit
The excess of the liabilities of a fund over its assets. Oregon school districts may not carry deficits in any fund.
Funds remaining after the fiscal year is closed and all expenditures and revenues are accounted for. 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 actual expenditures are less than budgeted expenditures; 2) excess revenue - revenue
received is more than budgeted revenue.
91
E-Rate is a Federal program, created by the Federal Communication Commission (FCC) and administered by the Universal
Service Administrative Company (USAC) that subsidizes Internet and Telecom services for schools and libraries.
Fiscal Year
The 12 month operating year for the District, beginning on July 1 and ending on June 30 of the following year.
Fixed Assets
Assets of a long term character which are intended to continue to be held or used, such as land, buildings, machinery and
equipment.
Functional Classification
The system for recording expenditures according to the principle purposes for which expenditures are made.
Function
A group of related activities aimed at accomplishing a major service or regulatory program for which a government is responsible.
Fund
General Fund
A fund used to account for most operating activities except those activities required to be accounted for in another fund.
Grant
A donation or contribution in cash which may be made to support a specified purpose or function, or general purpose.
Licensed Staff
All licensed teachers, counselors, special education teachers, and other certified teaching staff under contract to the District. Also
included in this group are child development specialists, student resource specialists, physical therapists, and occupational
therapists.
Levy
Amount or rate of ad valorem tax certified by a local government for the support of governmental activities.
Measure 5
Property tax limitation passed by Oregon's voters in November 1990, limiting local property taxes for schools to $5 per $1,000
of assessed value.
Measure 47
Property tax limit passed by Oregon voters in November 1996, rolling taxes back to 1995-96 levels less 10% and capping
future increases by 3% annually.
Measure 50
Initiative referred by legislature and approved by voters to clarify and implement Measure 47. Measure 50 set the assessed value
for each property and limited future annual growth to 3%, with exceptions. Under Measure 50, assessed value cannot exceed real
market value. Prior to Measure 50, property was assessed at real market value.
Modified Accrual
The basis of accounting in which revenue is recorded when available and measurable.
OASIS
A therapeutic school environment focused on teaching students skills for success across all settings: academic, social, emotional,
family and community.
92
For fund accounting this term identifies and classified the articles purchased or the service obtained.
Proposed Budget
Financial and operating plan for the district that the Superintendent is recommending to the public and budget committee.
Region 16
Migrant Education Program: Region 16 serves a geographical area which includes the following six counties of Marion, Polk,
Yamhill, Linn, Benton and Lincoln.
Requirement
Resolution
Resources
Revenue
Monies received or anticipated by a local government from either tax or non-tax sources.
A fund used to account for proceeds of specific revenue sources that are restricted to expenditures for specific purposes.
Supplemental Budget
A financial plan prepared after the regular budget has been adopted to meet unexpected needs or to spend revenues not
anticipated when the regular budget was adopted.
Taxes
Compulsory charges levied by the District for the purpose of financing the operation of schools.
Transfers
Amounts distributed from one fund to finance activities in another fund. Inter-fund transfers require Board approval.
Transit
A fund used to account for activities of assets held in trust by a local government.
93