WESD 2013-2014 Proposed Budget

Proposed Budget Document
July 1, 2013 June 30, 2014
Willamette Education Service District

Marion, Polk and Yamhill Counties, Oregon
Proposed Budget Document

July 1, 2013 June 30, 2014
Presented to the Budget Committee

April 25, 2013
Prepared by Business Service

2611 Pringle Road SE
Salem, OR 97302
503-588-5330
www.wesd.org
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
2013-2014 Proposed Budget

Introduction

Superintendents Message
Willamette Education Service District, under the leadership and direction of its Board of Directors, is pleased to present the proposed
budget for fiscal year 2013-14. This document represents the collective work of all of Willamette ESDs departments, and specifically the
detailed work of our Business Services Department. This budget has been prepared in accordance with Local Budget Law, ORS 294.305 to
.565, Oregon Administrative Rule and Willamette ESD Board policies.
ESDs Provide Regional Services
Willamette ESD is an active and integral part of Oregons regional education service system. Oregon statutes define ESDs as follows:
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
Challenges in the 2013-14 Budget Process

Budget development is a process designed to establish a fiscal plan for a future time period. This plan is built on assumptions about
revenue and expenditures expected for Willamette ESD. While Oregons economic environment has begun to improve, and the Oregon
Legislature has communicated significant financial support for K-12 education, uncertainties remain. Potential impact on the Willamette
ESD budget for 2013-14 could come from the following:
Projected reduction of the allowable indirect rate on contracted services. This rate is established by ODE and defines the
percentage of contract revenue that can be used for administration and program infrastructure. The rate is budgeted at 3.5%,
down from 4.09% in 2012-13.
Possible reduction in program funding for large ODE contracts. ODE has notified contract providers of educational services that
those budgets may be reduced for 2013-14. Programs potentially impacted include the Youth Corrections Education Program,
Regional Services and the Early Intervention/Early Childhood Special Education program.
Statewide initiatives proposed by the Oregon Education Investment Board. As initiatives are being considered by the Oregon
Legislature, a key part of the discussions involve funding. There is a proposal to fund support for Regional Achievement Centers
through a holdback in the ESD funding allocation.
ESD reform. Several bills introduced in the Oregon Legislature contemplate ESD reform. As these bills are debated Willamette
ESD must monitor possible new requirements on ESDs or changes in the service delivery system. One bill proposes a cross
sectional task force to review regional service delivery and recommend reform.
The federal budget debate. Announced federal funding cuts driven by the sequester will impact Willamette ESD for the 2013-14
budget year. Federal funding is an important revenue source for numerous Willamette ESD service areas.
Pentamation fund deficit pay-down. Willamette ESD will continue its plan to retire the historical Pentamation fund deficit. An
annual payment of $400 thousand will be made each of the next four years, closing the fund deficit completely in the 2016-17
fiscal year.
PERS rate escalation. Personnel costs will be significantly impacted by increased PERS rates for 2013-14. Without legislative
reform, PERS costs will escalate, driving up the cost of employees and Willamette ESDs service rates.
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.
School Districts WESD Serves

Willamette ESD provides services to 21 public school districts in Marion, Polk and Yamhill counties, as well as a number of districts
statewide accessing specific agency services. The districts in our geographic area vary greatly in enrollment from 130 students in the
Falls City School District to Salem-Keizer School District with over 37,500 students.
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
SSF Allocation per ADMw

$286.97
$313.00
4
Financial Practices Guiding the Budget Development

WESD staff prepared this budget using the following key practices:
Providing excellent services to our component school districts at the best price possible is at the heart of our budget.
The budget will be consistent with WESDs mission, values and beliefs.
Clear separation of school district resolution funds from WESD funds will be easily discernable in the budget, and regular tracking
and reporting of revenue and expenditures specific to each component school district through the Local Service Plan Express
software will provide transparency.
When confronting reductions in the General Fund budget, the WESD will prioritize its use of resources rather than implementing
proportional, across-the-board reductions. Short-term solutions will be avoided when addressing complex, long-term challenges.
The WESD will encourage participation from its component school districts, stakeholders and the public in general throughout the
budget process.
Administrative recommendations will be fully vetted with the Budget Committee prior to adoption.
Budgeting and subsequent accounting processes will use fund classifications to provide transparent and accountable documentation
of available resources for WESD and each school district served.
The budget will conform to all applicable federal and state laws, education standards, Board policies, administrative rules and
negotiated agreements/contracts.
All programs must operate within their budgets. Budgets are developed based on principles of cost recovery, with revenue and
expenditures monitored regularly to assure efficient operation.
There are no major changes in financial policy planned for 2013-14.
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.
Budget Preparation Methodology

WESD uses personnel-based budgeting to develop budgets, meaning that all personnel are budgeted to include complete costs, including
benefits and other personnel expenses unique to the position. This provides a level of automation and accuracy that tremendously
improves the efficiency and detail of the budget building process. The only adjustment necessary is for personnel changes due to
reduction in force and/or bumping that occurs after the selected payroll date used in budget development.
Major Changes in Appropriations and Revenue Items from 2012-2013
Internal service fund reclassifications, compliant with Generally Accepted Accounting Principles and approved by the WESD audit firm
(Pauly Rogers and Co.) were completed and are used in the 2013-14 budget. Blank budget cells in the columns for 2010-11, 2011-12 or
2012-13 generally indicate that the expenditure line item was moved from a closed Internal Service fund for that years budget.
This program is not included in the budget for 2013-14:
Program 1112 Special Revenue Fund: The Supplemental Education Services program that provided after school tutoring to
qualifying area schools was discontinued at the federal level and the Willamette ESD program closed.
6
This program is new for 2013-14:

Program 3360 Special Revenue Fund: Willamette ESD has submitted a grant application for a regional Job Growers program. This
grant, if funded, would produce funding of $1.1 million and result in the hiring of 9.1 additional FTE for the agency.
The Budget Committee

The Budget Committee has an important role in the continuing development of the agency budget. The committee will hold meetings to
receive the Superintendents message and the budget document. The Budget Committee meetings also provide members of the public
with an opportunity to ask questions and comment on the budget document. The time and place of these meetings shall be announced as
provided by law. All meetings of the committee are open to the public. Minutes will be taken, made available to the public and retained in
accordance with Oregons public meeting laws.
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,
Dave Novotney, Ph.D.

Superintendent
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.
Leadership that is collaborative, dynamic, and visionary.
Professionalism that reflects a highly qualified and child/student-
our responsibility to those we serve, to the education and related
centered staff.
professions, and to the public at large.
Accountability for high levels of service and outcomes, demonstrating
Innovative Services that create new opportunities and build new
Improvement that is continuous.
partnerships.
Communication that is effective.

Program Overview
Willamette Education Service District has over 150-years of history in providing support services to Oregon schools. Originally organized in 1853 as the
Marion County School Office, the agency has undergone many changes over the decades reflecting the changing needs to component districts.
Because of this history and our direct experience in Oregon education, we have an intimate knowledge of the various Oregon Statutes as well as the laws
and regulations governing public educations, public construction and a variety of other regulatory compliance issues relevant to jurisdictions in Oregon.
Our role continues to change in order to meet new demands facing Oregon school districts today. Education faces new challenges as expectations
increase for improved academic achievement, curriculum alignment, and maintenance of effort for special education. To meet the ever-changing needs
of education, WESD services and programs evolve.
The following pages provide a brief summary of some of the programs and services that WESD provides.
Programs for Children with Special Needs

Willamette ESD Special Education (WESD), which includes Regional Services, Consortium Services, Early
Intervention, and Special Services, offer direct instruction and related services to children and students with
special needs, their families, and school districts.
Any child or student from birth to 21 years of age who live in Marion, Polk, or Yamhill counties and has or
is suspected of having problems related to:
Developmental Delays
Speech and Language
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
Augmentative Communication Services
Autism Spectrum Disorder Services
Behavioral Services
Electronic Medicaid Administrative Claiming (eMAC)
Braille and Large Print Textbook Production (OTMC)
Life Skills Services
Communication Services
Nursing Services
Deaf and Hard of Hearing Services
Occupational and Physical Therapy Services
Vision Impaired Services
Early Intervention (EI) Services and Early Childhood Special

Education(ECSE) Referral Services
Early Intervention (EI) and Early Childhood Special Education (ECSE)

Services
10
Technology Services and Support

The Technology department provides a range of services and support that span from the provision of
basic network infrastructure through to instructional strategies for technology-rich classrooms. All our
technology services are tethered back to the core mission of improving teaching and learning through
the appropriate use of technology. In support of that mission, we offer direct consultation, workshops,
classes, and in-services to assist with the development of instructional skills and the implementation of
state standards.
The Technology department not only supports our constituent school districts of Marion, Polk and
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
Technology Resource Center
Kari Laizure
Attendance Calling
Operations Manager
Data Warehouse
e-Rate Support
Robin DeLoach
Instructional Technology
Data Warehouse Project
Sungard
Director
Substitute Registration
Technical and Network Support
Solange Albelo-Catalan
Administrative Assistant
Phone: 503.385.4856
Fax: 503.385.4799
11
School Improvement & Instructional Services

The School Improvement and Instructional Services (SIIS) Department provides leadership, professional
development, and school improvement services in a variety of programs throughout Marion, Polk, and
Yamhill Counties.
The following programs and services are provided by the SIIS Department:
Contact Information
Build Your Own Assessment
Project STAYOUT Program
Keith Ussery
Build Your Own Curriculum
Professional Development Services
Director
Cascade School Improvement
Safe Schools and Healthy Students
Phone: 503.385.4725
Essential Skills
Supplemental Education Services
siisdirector@wesd.org
Home School Registration
Willamette Curriculum Coalition
Juvenile Detention Education Program
Youth Corrections Education
Library Media Services
Paraprofessional Testing and Assessment
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
Migrant Education Program: Region 16

The Migrant Education Program is funded with a federal grant from the Oregon Department of
Education to Willamette Education Service District. The Program serves migrant families with
children ages 3 to their 22nd birthday (without high school diploma or GED). Region 16 serves a
geographical area which includes the following six counties of Marion, Polk, Yamhill, Linn, Benton
and Lincoln. Approximately 1,600 migrant students will be served.
Who Qualifies for the Migrant Education Program?
To qualify for the migrant education program, a migrant child must have moved within the past
thirty-six months across school district lines with a parent, guardian, spouse, or a member of the
childs immediate family in order to obtain temporary or seasonal employment in qualifying agricultural or fishing
work as a principal means of livelihood. A migrant child remains eligible for three years after his/her familys last
qualifying arrival date.
Ernestina Garcia
Region 16 Coordinator
tina.garcia@wesd.org
Phone: 503.588.5361
Fax: 503.540.4430
Oregon Migrant Education Service Center

The Oregon Migrant Education Service Center (OMESC), in collaboration with the Oregon Department of
Education's Title I-C Program, provides professional development, technical support, and program planning
consistent with the needs of the regional programs serving eligible migrant students. These needs include, but are
not limited to, Identification & Recruitment, Record Exchange, Family Involvement, Bi-national Programs, and
Antonio Ramos
OMESC Coordinator
antonio.ramos@wesd.org
Phone: 503.385.4678
Fax: 503.391.9490
Educational Best Practices.

OUR VISION
Provide exceptional service that allows every migrant child to reach their fullest potential.
OUR MISSION
In partnership, provide leadership, professional development and technical assistance to contribute to the success of migrant children and families.
13

Financial Overview
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%
Trust and Agency Funds

$29,157,007
30%
Special Revenue Funds

$32,617,104
34%
Debt Service Fund, $2,117,149
2%
15

Debt Service Fund

Revenue Summary by Fund
Fund
Group
100
200
300
400
700
Account Title
General Fund
Debt Service Fund
Capital Projects
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
$
$
$
$
$
$
Expenditure Summary by Fund

Fund
Group
100
200
300
400
700
Account Title
General Fund
Debt Service Fund
Capital Projects
Total All 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 $

Expenditure Summary by Major Account
Account
Group
100
200
300
400
500
600
700
800
Account Title
Salaries
Assoc Payroll Costs
Purchased Services
Supplies & Materials
Capital Outlay
Other Objects
Transfer
Other Uses
TOTAL ALL FUNDS
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
98,109,275 $ 97,870,815 $ 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 $
Total Proposed Budget:
$97,311,248
Adopted Budget 12-13

$95,194,292
16,526,471
17%
1,200,000
1%
Proposed Budget 13-14

$97,311,248
Instruction
1,500,000
1%
17,143,921
18%
Support Svs
Support Svs
Enterprise & Community Svs
Enterprise & Community Svs
Transit, Debt Service

&Transfers
Contingencies
53,990,102
57%
8,304
0%
23,469,415
25%
Instruction
Transit, Debt Service

&Transfers
58,226,113
60%
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
WESD BUDGETED FTE COMPARISON
550
500
450
400
350
General Fund
300
Special Revenue Fund
250
Internal Service Fund
200
150
100
50
0
08-09
09-10
10-11
11-12
12-13
13-14
2013-14 Proposed FTE
General 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
2013-2014 Proposed FTE

Confident/
Classified Project Mng
Admin
16.61
0.98
5.77
139.47
18.61
156.08
0.98
24.38
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
Dr. Alex A. Sanchez

2725 Prominent Court S
Salem, OR 97302
Hm: 503-588-3190
Cell: 503-930-6002
sancheza@oregonstate.edu
Anne Wylie
21193 French Prairie Rd.
NE
St. Paul, OR 97137
Wk: 503-633-2135
Cell: 503-989-1478
wyliea31@gmail.com
Larry Trott, Chair

2930 Cottage Street SE
Salem, OR 97302
Hm: 503-393-0334
Wk: 503-540-1046
Cell: 503-508-0500
larry.Trott@state.or.us
Social
Services
Dixon Bledsoe
545 Edgewood Drive
Silverton, OR 97381
Hm: 503-873-5591
Wk: 503-602-4320
dixonbledsoe@prurep.com
Ken Hector
310 Apple Street
Silverton, OR 97381
Hm: 503-873-2240
Cell: 503-551-3577
KHector@silvhosp.org
At-Large
Rick Kimball
936 74th Ave SE
Salem, OR 97317-9077
Hm: 503-588-8713
Kimballrn@gmail.com
Business
Frank W. Pender, Jr.

2171 Pioneer Road
Dallas, OR 97338
Hm: 503-623-2015
tanglewoodtimber@aol.com
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
Appointed Budget Committee Members

Position 1 - Mark Trumbo
McMinnville
Position 2 - Robin Stoutt
Perrydale SD
Position 3 - Terry Kamlade
Jefferson SD
Position 4 - Chris Brantley
Salem-Keizer SD
Position 5 - Open
TBD
Position 6 - Open
TBD
Position 7 - Open
TBD
Position 8 - Open
TBD
Position 9 - Shauna Pier
Mt Angel
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
June 30, 2014

June 30, 2014
June 30, 2014
June 30, 2014
June 30, 2015
June 30, 2015
June 30, 2013
June 30, 2013
June 30, 2014
Willamette ESD Budget Calendar 2013-14

Date
January 14, 2013
Leadership Team
February 18, 2013
Leadership Team
February 25, 2013

March 11, 2013
March 25, 2013
April 8, 2013
February 25- April 25, 2013
Leadership Team
Who
Director of Business Services and Individual

Administrators
Director of Business Services and PIC and
LMC
Various dates April 10 May 1,

2013
Budget Officer
Approve budget assumptions and parameters
Approve revenue forecast

Review Budget Summary
Discuss program adjustments, scenarios
Continue program discussions
Prioritize adjustments
Make final changes
Finalize Proposed Budget
Budget review meetings to apply any changes in revenue and expenses
Provide budget updates to Budget Committee throughout the month of March
Send notices of Budget Committee Meetings to Statesman Journal for publication:

o
o
April 25, 2013
Budget Committee
May 21, 2013
Budget Committee/Public Hearing
June 4, 2013
Board of Directors Meeting
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
Budget Committee Work Session 6:00 p.m.
Overview of Budget Process Factors and Assumptions

First Budget Committee Meeting 6:30 p.m.
Superintendent delivers budget message
Elect Officers
Proposed Budget presented
Revenue/Expenditure Overview
Resolution Services
Other Services
Second Budget Committee Meeting and Budget Hearing 6:00 p.m.
Update revenue projections based on current status of state school fund
Approve and Adopt budget and set tax levies

Third Budget Committee Meeting (if necessary) 6:00 p.m.
Adopt budget
Alternate Adopt Budget Date June 18, 2013
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
Dave Novotney, Ph.D.

Superintendent
Tina Garcia - .5 FTE
Michael Dunckel
Region 16 Migrant Services
Business Services &

Facilities
Don Wolff
Keith Ussery
Technology Services
School Improvement &

Instructional Services
Stacey Sibley
Special Education
Dale Koger - .5 FTE
Antonio RamosDe Jesus
David McKay
Human Resources
Project Solutions Group
OMESC
Brian Florip
Communications
April 15, 2013

24

General Fund
The General Fund receives revenue from property taxes, State School Fund (SSF) payments and some 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, Capital Projects Fund and the Debt Service fund.
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

2013-2014 Proposed Revenue
Major
Account
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
$
$
$
$
$
General Fund Total
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 $
Fund 104 Resolutions

R5000
Other Sources
Fund 104 Resolutions Total
TOTAL GENERAL FUND REVENUE
$
$
1,406,394 $
1,406,394 $
1,281,698 $
1,281,698 $
32,501,000 $
34,339,320 $

4%
31%
$25,000,000
$
$
31,292,160 $
4-Year Revenue Comparison
Local
$20,000,000
State
$15,000,000
Federal Sources
Beginning Fund Balance
$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

Revenue
Account Code
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
Current Year Taxes

Prior Year Taxes
Payments Lieu Property Taxes
Earnings on Investments
Rentals
Contributions/Donations
Services Other Local Ed Agency
Recovery Prior Years Exp
Fees Charged to Grants
Miscellaneous
Erate
Fingerprinting
HB2062 Fees
Intra-Agency (WESD) Inv
Major Account Total

R3101
R3299
SSF-General Support
Restricted Grants Other
Major Account Total

R4500
Restricted Rev Fed Gov to State
Major Account Total

R5200
R5400
Interfund Transfers
Major Account Total

FUND 100 TOTAL
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
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

Revenue
Account Code
104
Account Title
2010-2011
Actuals
2011-2012
Actuals
2012-2013
Budget
2013-2014
Proposed
2013-2014
Approved
2013-2014
Adopted
Fund 104 Resolutions

R5202
R5400
Resolution Transfers
Major Account Total
FUND 104 TOTAL
GRAND TOTAL GENERAL FUND
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 $

Summary by Program
100
Program
Group
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
$
$
$
$
$
$
4-Year Expenditure Comparison

$30,000,000
Building Acquisition and

Construction
$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

Budget
2012-2013
Proposed
2013-2014
29

Summary by Major Account
100
Account
Group
100
200
300
400
500
600
700
800
General Fund
Account Title
Salaries
Assoc Payroll Costs
Purchased Services
Capital Outlay
Other Objects
Transfers
Other Uses
TOTAL GENERAL FUND
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
$
$
$
$
$
$
$
$
$
30,806,788 $ 33,381,615 $ 31,292,160
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 $
Proposed 13-14 General Fund Budget

Other Uses
2013-2014
Approved
4-year Comparison
Transfers Excluded
Salaries
$3,500,000
Assoc Payroll Costs
$3,000,000
Purchased Services
$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
Assoc Payroll Costs

Salaries

Program
100
1222
Budget Unit Title
Major
Account
Account Title
SLP-Yamhill
300
Purchased Services
Life Skills W/Nursing
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
Attnd/Socl WRL/Home Sch
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
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

Program
2140
Budget Unit Title
Behavior/Sch Psych Srvs
Major
Account
100
200
Account Title
Salaries
Assoc Payroll Costs
Program Total
2150
Speech Path/Audio Srvs
100
200
300
Salaries
Assoc Payroll Costs
Purchased Services
Program Total
2162
Autism
100
200
Salaries
Assoc Payroll Costs
Program Total
2163
Primary Str Learn Class
100
200
Salaries
Assoc Payroll Costs
Program Total
2190
Srv Direction/Student
100
200
Salaries
Assoc Payroll Costs
Program Total
2210
Impr Instructional Srvs
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
Program Total
2234
Sch Impr/Instr Svcs
300
400
Purchased Services
Program Total
2240
Instr Staff Development
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 $
$
$

Program
2310
Budget Unit Title
Board of Eduction Srvs
Major
Account
100
200
300
400
600
Account Title
Salaries
Assoc Payroll Costs
Purchased Services
Other Objects
Program Total
2320
Exec Administrative Srvs
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Other Objects
Program Total
2520
Fiscal Services
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Other Objects
Program Total
2529
Other Fiscal Services
600
Other Objects
Program Total
2540
Operation/Maint of Plan
100
200
300
400
500
600
Salaries
Assoc Payroll Costs
Purchased Services
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

Program
2610
Budget Unit Title
Central Support
Major
Account
100
200
300
400
600
Account Title
Salaries
Assoc Payroll Costs
Purchased Services
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
Other Objects
Program Total
2660
Tech Services
100
200
300
400
500
600
Salaries
Assoc Payroll Costs
Purchased Services
Capital Outlay
Other Objects
Program Total
2661
Tech Admin
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
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
$
$
$
$
$
$

Program
2664
Budget Unit Title
Operations Services
Major
Account
100
200
300
Account Title
Salaries
Assoc Payroll Costs
Purchased Services
Program Total
2700
Supplemental Retirement
200
Assoc Payroll Costs
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
TOTAL FUND 100
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
$
$

Program
104
1261
Budget Unit Title
Major
Account
Account Title
EI Evals
moved to fund 270
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
Admin Services
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
Program Total
2211
2660
2011-2012
Actuals
2012-2013
Budget
2013-2014
FTE
2013-2014
Approved
2013-2014
Proposed
2013-2014
Adopted
FUND 104 RESOLUTIONS
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
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
TOTAL FUND 104
1,401,111 $
1,278,462 $
GRAND TOTAL GENERAL FUND
30,806,788 $
33,381,615 $
36
31,292,160
23.36 $

Special Revenue Funds receive revenue from grants and contracts and tracks expenditures for these programs. Major grants
include EI/ECSE--Early Childhood/Early Childhood Special Education, Regional Program for Low Incidence Handicapping
Conditions, called the Regional Program, Migrant Education Program and Youth Corrections Education Program (YCEP).
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

Major
Account
200
Title
2010-2011
Actuals
2011-2012
Actuals
2012-2013
Budget
2013-2014
Proposed
2013-2014
Approved
2013-2014
Adopted
SPECIAL REVENUE FUNDS

R1000
R3000
R4000
R5000
Local Sources
State Sources
Federal Sources
Other Sources
General Fund Total
TOTAL SPECIAL REVENUE FUNDS
$
$
$
$
$
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 $
4-Year Revenue Comparison

$20,000,000
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

Revenue
Account Code
200
Account Title
2010-2011
Actuals
2011-2012
Actuals
2012-2013
Budget
2013-2014
Proposed
2013-2014
Approved
2013-2014
Adopted

R1310
R1500
R1630
R1790
R1904
R1920
R1940
R1960
R1990
R1992
R1994
R1995
R1998
R1999
Reg Day Sch Tuition

Special Functions
Other Curricular Activities
Print Sales
Contr/Donat Private Sources
Services Other Local Ed Agency
Recovery Prior Year Exp
Miscellaneous
Erate
Background Checks
HB2062 Fees
Intra-Agency (WESD) Inv
ODE Fed Non-Circular A-133
Major Account Total

R3204
R3299
Driver Ed
Restricted Grants Other
Major Account Total
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
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 $
$
$
$

Revenue
Account Code
R4500
R4501
R4506
R4508
R4512
R4515
Account Title
Restr Fed thru State

NCLB Title IC
Carl Perkins
IDEA PL 105-17
ARRA Idea Part B 611
ARRA SFSF
Major Account Total

R5200
R5202
R5400
Interfund Transfers
Major Account Total
GRAND TOTAL SPECIAL REVENUE FUNDS
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 $

Summary by Program
200
Account
Group

Account Title
1000
2000
3000
5000
Instruction
Support Services
Community and Enterprise Service
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
$
$
$
$
$
4-Year Expenditure Comparison

$20,000,000
$15,000,000

Community and Enterprise Services
$10,000,000
Instruction
Support Services
$5,000,000
$Actuals
2010-2011
Actuals
2011-2012
Budget
2012-2013
Proposed
2013-2014
41

200
Account
Group
100
200
300
400
500
600
700

Account Title
2010-2011
Actuals
Salaries
Assoc Payroll Costs
Purchased Services
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
TOTAL SPECIAL REVENUE FUNDS
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 $
$
$
$
$
$
$
$
$
$ 34,851,240 $ 31,983,636 $ 33,416,015
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
Assoc Payroll
Costs
$11,147,805,
34%
Salaries
$15,474,933
47%
Purchased Services
Capital Outlay
$10,000,000

Capital Outlay
Transfer
Other Objects
$5,000,000
Other Objects
$-
Transfer
Purchased Services
Actuals
20102011
42
Actuals
20112012
Budget
20122013
Proposed
20132014
Assoc Payroll Costs

Salaries

Program
200
1111
Budget Unit Title
Major
Account
Primary K-3
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
Intermediate Programs
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Other Objects
Program Total
1133
OR Driver Ed Center
100
200
300
600
Salaries
Assoc Payroll Costs
Purchased Services
Other Objects
Program Total
1134
Dean Pade Driver Ed
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
SPECIAL REVENUE FUNDS
Program Total
1112
2010-2011
Actuals
Account Title
WESD Driver's Ed
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
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

Program
1140
Budget Unit Title
Pre-Kinder Program
Major
Account
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Other Objects
Program Total
1221
Learning Centers
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Other Objects
Program Total
1250
SPED Less Restrictive
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
Other Objects
Program Total
1262
Early Childhood
100
200
300
400
600
2010-2011
Actuals
Account Title
Salaries
Assoc Payroll Costs
Purchased Services
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

Program
1280
Budget Unit Title
Alternative Education
Major
Account
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Other Objects
Program Total
1289
Other Alternative Progms
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
Program Total
1293
Migrant Education
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Other Objects
Program Total
1294
Youth Corrections
100
200
300
400
500
600
Salaries
Assoc Payroll Costs
Purchased Services
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
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
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

Program
1400
Budget Unit Title
Summer School Prog
Major
Account
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Other Objects
Program Total
1460
Special Programs-Summer
100
200
400
Salaries
Assoc Payroll Costs
Program Total
2115
Student Safety
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Other Objects
Program Total
2117
Ident/Recruit Migrant
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Other Objects
Program Total
2119
Oth Attend/Social
100
200
300
400
600
2010-2011
Actuals
Account Title
Salaries
Assoc Payroll Costs
Purchased Services
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

Program
2120
Budget Unit Title
Guidance Services
Major
Account
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Other Objects
Program Total
2126
Placement Services
100
200
300
400
600
700
Salaries
Assoc Payroll Costs
Purchased Services
Other Objects
Transfer
Program Total
2132
Medical Services
300
400
Purchased Services
Program Total
2134
Nursing Services
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Other Objects
Program Total
2135
Medicaid
100
200
300
400
2010-2011
Actuals
Account Title
Salaries
Assoc Payroll Costs
Purchased Services
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

Program
2140
Budget Unit Title
Behavior/Sch Psych
Major
Account
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Other Objects
Program Total
2150
Speech Path/Audio
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Other Objects
Program Total
2159
Other Speech/Path/Audio
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
Program Total
2160
Other Student Treat
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Other Objects
Program Total
2161
Hearing/Vision Imparied
100
200
300
400
600
2010-2011
Actuals
Account Title
Salaries
Assoc Payroll Costs
Purchased Services
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

Program
2162
Budget Unit Title
Autism
Major
Account
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Other Objects
Program Total
2163
Primary Str Learning
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
Program Total
2164
Orthopedically Impaired
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Other Objects
Program Total
2210
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
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
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
$
$
$
$
$
$
$
$
$
$
$
$

Program
2219
Budget Unit Title
Other Impr Instr Svcs
Major
Account
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Other Objects
Program Total
2220
Educational Media
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Other Objects
Program Total
2223
Library Media Svcs
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
Program Total
2229
Other Educational Media
400
Program Total
2231
Curr, Assessmnt, Research
300
400
Purchased Services
Program Total
2232
Will Curr Coalition
100
200
300
400
600
2010-2011
Actuals
Account Title
Salaries
Assoc Payroll Costs
Purchased Services
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
$
$
$
$
$
$

Program
2233
Budget Unit Title
Sch Impr/Assessment
Major
Account
100
200
300
600
Salaries
Assoc Payroll Costs
Purchased Services
Other Objects
Program Total
2240
Instr Staff Development
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Other Objects
Program Total
2320
Executive Admin Svcs
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Other Objects
Program Total
2324
St/Fed Relation Svcs
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Other Objects
Program Total
2529
Other Fiscal Svcs
600
Other Objects
Program Total
2540
Project Solutions
100
200
300
400
600
2010-2011
Actuals
Account Title
Salaries
Assoc Payroll Costs
Purchased Services
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 $

Program
2549
Budget Unit Title
Project Solutions
Major
Account
100
200
Salaries
Assoc Payroll Costs
Program Total
2550
Student Transp Svcs
300
400
600
Purchased Services
Other Objects
Program Total
2570
Internal Services
300
400
600
Purchased Services
Other Objects
Program Total
2574
Print/Publ & Dup Services
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Other Objects
Program Total
2575
Copier Leases
300
400
Purchased Services
Program Total
2610
Central Support
100
200
300
400
600
2010-2011
Actuals
Account Title
Salaries
Assoc Payroll Costs
Purchased Services
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

Program
2620
Budget Unit Title
Plan/Research/Dev
Major
Account
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Other Objects
Program Total
2623
Evaluation Services
300
400
600
Purchased Services
Other Objects
Program Total
2640
HR - Public School Works
300
Purchased Services
Program Total
2660
Technology Services
100
200
300
400
500
600
Salaries
Assoc Payroll Costs
Purchased Services
Capital Outlay
Other Objects
Program Total
2662
Subfinder
moved to 2660
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Other Objects
Program Total
2664
Operations Services
100
200
300
400
500
2010-2011
Actuals
Account Title
Salaries
Assoc Payroll Costs
Purchased Services
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

Program
2670
Budget Unit Title
Records Management
Major
Account
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Other Objects
Program Total
3300
Community Services
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Other Objects
Program Total
3360
Welfare Activities Srvs
100
200
300
400
600
700
Salaries
Assoc Payroll Costs
Purchased Services
Other Objects
Transfers
Program Total
5200
Transfer Funds
700
2010-2011
Actuals
Account Title
Transfer
Program Total
GRAND TOTAL SPECIAL REVENUE FUNDS
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

Local Service Plan
Resolution Programs and Services
Each year Willamette ESD, in collaboration with our component school districts, develops a Local Service Plan (LSP) of services
and programs in the following categories:
Programs for children with special needs

School improvement services
Technology services
Business support services
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

2013-2014 Proposed Revenue -LocaL Service Plan
Major
Account
200
Title
2010-2011
Actuals
2011-2012
Actuals
2012-2013
Budget
2013-2014
Proposed
2013-2014
Approved
2013-2014
Adopted
SPECIAL REVENUE FUNDS -Local Service Plan

R1000
R3000
R4000
R5000
Local Sources
State Sources
Federal Sources
Other Sources
General Fund Total
TOTAL LOCAL SERVICE PLAN
$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 $
Proposed 13-14 LSP Revenue
Local Sources
Other Sources
$813,898
13%
56

2013-2014 Proposed Budget - Local Service Plan
Summary by Program
Account
Group
1000
2000
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
$
$
School Safety/Threat Assessment $
$
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

2013-2014 Proposed Budget - Local Service Plan

Account
Group
100
200
300
400
500
600
700
800
Account Title
Salaries
Assoc Payroll Costs
Purchased Services
Capital Outlay
Other Objects
Transfer
Other Uses
TOTAL Local Service Plan
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 $
Proposed 13-14 LSP Budget
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
Assoc Payroll Costs
$3,000,000
Purchased Services
$2,500,000
Transfer
Other Objects
Capital Outlay
$2,000,000

Capital Outlay
Other Objects
$1,500,000
$1,000,000
Purchased Services
$500,000
Assoc Payroll Costs
$-
Salaries
20102011
58
20112012
20122013
20132014

Program
Budget Unit Title
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
Local Service Plan

214
TECHNOLOGY SERVICES
TECHNOLOGY TRAINING
2660
Training Services
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
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
Telephone AutoNotification System
100
200
400
Salaries
Assoc Payroll Costs
Program Total
SUNGARD SUPPORT
(Formerly Pentamation)
2660
Technology Services
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
Program Total
ASSESSMENT/DATA WAREHOUSE SERVICES
2660
Data Warehouse, Tools &

Training
100
200
300
400
500
600
Salaries
Assoc Payroll Costs
Purchased Services
$
$
$
Other Objects
$
$
Program Total
59

Program
Budget Unit Title
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
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
Sungard Help Desk
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
Program Total
DIGITAL MEDIA
2223
300
400
600
Purchased Services
Other Objects
Program Total
2660
Odyssey and Learn 360
300
400
Purchased Services
Program Total
TOTAL TECHNOLOGY SERVICES
$
$
$
$
$
$
$
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

Program
221
2210
Budget Unit Title
Major
Account
Account Title
Sch Impr Teach & Learn
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Other Objects
TOTAL SCHOOL IMPROVMNT TEACH & LEARN
2162
Autism LSPE
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
Structured Learning
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
Program Total
TOTAL AUTISM SERVICES

229
1280
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
SCHOOL IMPROVEMENT TEACH AND LEARN
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
Other Objects
Program Total
$
$
$
$
$
$
61
$
$
$
$
$
$

Program
2140
Budget Unit Title
Therapeutic Inter Coaches
Major
Account
100
200
300
400
Account Title
Salaries
Assoc Payroll Costs
Purchased Services
Program Total
TOTAL BEHAVIOR SERVICES

231
2134
Nursing
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
TOTAL NURSING SERVICES

2164
OT/PT & LSPE
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
TOTAL OCCUPATION/PHYSICAL THERAPY SERVIC
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 $
$
$
$
$
$
$
OCCUPATIONAL/PHYSICAL THERAPY SERVICES
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
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
$
$
$
$
$
$

Program
2159
Budget Unit Title
Oth Speech/Path/Audio
Major
Account
100
200
300
400
Account Title
Salaries
Assoc Payroll Costs
Purchased Services
Program Total
TOTAL SPEECH/LANGUAGE SERVICES

237
2126
Placement Services
300
Purchased Services
TOTAL TRANSITION SPECIALIST 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 $
FAMILY SUPPORT ADVOCATE SERVICES

Student Safety/Threat
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Other Objects
Program Total
TOTAL FAMILY SUPPORT ADVOCATE
$
$
$
$
$
$
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 $

Program
260
2620
Budget Unit Title
Major
Account
Account Title
Plan/Research/Dev
300
400
Purchased Services
Staff Services
300
Purchased Services
Program Total
TOTAL CRIMINAL BACKGROUND CHECK

262
2211
Improvement of Instruction
300
Purchased Services
300
400
Purchased Services
Program Total
2219
School Improvement
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
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 $
$
$
$
$
$
$
$
$
$
$
$
$
$
SCHOOL IMPROVEMENT SERVICES

Program Total
2213
2011-2012
Actuals
CRIMINAL BACKGROUND CHECK
Program Total
2640
2010-2011
Actuals
Assessment & Testing
300
400
Purchased Services
Program Total
TOTAL SCHOOL IMPROVEMENT SERVICES
$
$
$
$
$
$
$
$
$
$
$
$
$
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

Program
263
2119
Budget Unit Title
Major
Account
Account Title
Other Attend/Social Wk
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Other Objects
TOTAL SCHOOL SAFETY/THREAT ASSESSMENT
2213
100
200
400
600
Salaries
Assoc Payroll Costs
Other Objects
Willamette Curr Coalition
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Other Objects
Program Total
TOTAL WILLAMETTE CURRICULUM COALITION

269
1111
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 $
WILLAMETTE CURRICULUM COALITION
Program Total
2232
2011-2012
Actuals
SCHOOL SAFETY/THREAT ASSESSMENT
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
Program Total
$
$
$
$
$
65
$
$
$
$
$
$
$
$
$
$

Program
1112
Budget Unit Title
Intermediate Programs
Major
Account
100
200
300
400
Account Title
Salaries
Assoc Payroll Costs
Purchased Services
Program Total
TOTAL SES TUTORING

270
1261
EI EVAL
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
TOTAL EARLY CHILDHOOD EVALS
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 $
EARLY CHILDHOOD EVALS
Program Total
271
2010-2011
Actuals
SPEECH LANGUAGE INTERPRETER

Speech Lang Interpreter,
Braillist
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
Program Total
TOTAL SPEECH LANGUAGE INTERPRETER
66

Program
276
1280
Budget Unit Title
Major
Account
Account Title
Metzker Heights
100
200
300
400
600
Salaries
Assoc Payroll Costs
Purchased Services
Other Objects
TOTAL METZKER HEIGHTS
2223
Library Media Svcs
100
200
300
400
Salaries
Assoc Payroll Costs
Purchased Services
TOTAL LIBRARY MEDIA SERVICES
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
LIBRARY MEDIA SERVICES
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
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

Program
Budget Unit Title
Major
Account
Account Title
TOTAL NETWORK SERVICES

299
2540
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
TOTAL COURIER SERVICES
53,106 $
GRAND TOTAL LOCAL SERVICE PLAN
Salaries
Assoc Payroll Costs
Purchased Services
Program Total
$
$
$
$
$
68
32,646
23,207
6,503
62,356

Debt Service Fund
The Debt Service Fund 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.
69

Revenue
Account Code
300
Account Title
2010-2011
Actuals
2011-2012
Actuals
2012-2013
Budget
2013-2014
Proposed
2013-2014
Approved
2013-2014
Adopted
DEBT SERVICE FUND

R1500
R1910
R1970
R1990
R5200
R5400
Rentals
Services Other Funds
Miscellaneous
Interfund Transfers
Fund 300 Total

TOTAL DEBT SERVICE REVENUE
$
$
$
$
$
$
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 $

Program
300
5100
Budget Unit Title
Major
Account
Account Title
2010-2011
Actuals
2011-2012
Actuals
2012-2013
Budget
2013-2014
Proposed
2013-2014
Approved
2013-2014
Adopted
DEBT SERVICE FUND

Debt Service
610
620
Redemp Principal
Interest
Program Total
GRAND TOTAL DEBT SERVICE FUND
$
$
$
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

Capital Projects Fund
The Capital Projects Fund 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.
72

Revenue
Account Code
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
Fund 400 Total

TOTAL CAPITAL PROJECTS REVENUE
190,000.00 $
17,713.39 $
190,000.00 $
17,713.39 $
190,000.00 $
17,713.39 $
73

Program
400
2540
Budget Unit Title
Major
Account
Account Title
2010-2011
Actuals
2011-2012
Actuals
2012-2013
Budget
2013-2014
Approved
2013-2014
Proposed
2013-2014
Adopted
CAPITAL PROJECTS
500
Capital Outlay
Program Total
GRAND TOTAL CAPITAL PROJECTS FUND
$
$
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

Revenue
Account Code
701
Account Title
2010-2011
Actuals
2011-2012
Actuals
2012-2013
Budget
2013-2014
Proposed
2013-2014
Approved
2013-2014
Adopted
AMITY SCHOOL DISTRICT

R1960
R5200
R5202
R5400

Interfund Transfers
Total Fund 701

702
$
$
$
$
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 $
CASCADE SCHOOL DISTRICT

R5200
R5202
R5400
Interfund Transfers
Total Fund 702

703
CENTRAL SCHOOL DISTRICT

R5200
R5202
R5400
Interfund Transfers
Total Fund 703

704
DALLAS SCHOOL DISTRICT

R5200
R5202
R5400
Interfund Transfers
Total Fund 704
76

Revenue
Account Code
705
Account Title
2010-2011
Actuals
2011-2012
Actuals
2012-2013
Budget
2013-2014
Proposed
2013-2014
Approved
2013-2014
Adopted
DAYTON SCHOOL DISTRICT

R5200
R5202
R5400
Interfund Transfers
Total Fund 705

706
$
$
$
$
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 $
FALLS CITY SCHOOL DISTRICT

R5200
R5202
R5400
Interfund Transfers
Total Fund 706

707
GERVAIS SCHOOL DISTRICT

R5200
R5202
R5400
Interfund Transfers
Total Fund 707

708
JEFFERSON SCHOOL DISTRICT

R5200
R5202
R5400
Interfund Transfers
Total Fund 708
77

Revenue
Account Code
709
Account Title
2010-2011
Actuals
2011-2012
Actuals
2012-2013
Budget
2013-2014
Proposed
2013-2014
Approved
2013-2014
Adopted
MCMINNVILLE SCHOOL DISTRICT

R5200
R5202
R5400
Interfund Transfers
Total Fund 709

710
$
$
$
$
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 $
MT ANGEL SCHOOL DISTRICT

R5200
R5202
R5400
Interfund Transfers
Total Fund 710

711
$
$
$
$
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 $
NEWBERG SCHOOL DISTRICT

R5200
R5202
R5400
Interfund Transfers
Total Fund 711

712
NORTH MARION SCHOOL DISTRICT

R5200
R5202
R5400
Interfund Transfers
Total Fund 712
$
$
$
$
538,741 $
(4,723) $
29,932 $
570,094 $
(12,412) $
$
588,172 $
$
$
646,818 $
$
$
$
$
534,018 $
587,614 $
588,172 $
646,818 $
78

Revenue
Account Code
713
Account Title
2010-2011
Actuals
2011-2012
Actuals
2012-2013
Budget
2013-2014
Proposed
2013-2014
Approved
2013-2014
Adopted
NORTH SANTIAM SCHOOL DISTRICT

R5200
R5202
R5400
Interfund Transfers
Total Fund 713

714
$
$
$
$
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 $
PERRYDALE SCHOOL DISTRICT

R5200
R5202
R5400
Interfund Transfers
Total Fund 714

715
SALEM-KEIZER SCHOOL DISTRICT

R1960
R5200
R5202
R5400

Interfund Transfers
Total Fund 715

716
$
$
$
$
11,602,746
-
$
262,151 $
$
364,861 $
$ 12,157,488 $
$ (267,344) $
11,602,746 $ 12,517,155 $
12,501,335
-
$
$
$
$
13,691,213
-
SHERIDAN SCHOOL DISTRICT

R5200
R5202
R5400
Interfund Transfers
Total Fund 716
$
$
$
$
364,202 $
(10,748) $
12,829 $
346,410 $
27,704 $
$
342,297 $
$
$
352,685 $
$
$
$
$
353,454 $
386,943 $
342,297 $
352,685 $
79

Revenue
Account Code
717
Account Title
2010-2011
Actuals
2011-2012
Actuals
2012-2013
Budget
2013-2014
Proposed
2013-2014
Approved
2013-2014
Adopted
SILVER FALLS SCHOOL DISTRICT

R5200
R5202
R5400
Interfund Transfers
Total Fund 717

718
$
$
$
$
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 $
ST PAUL SCHOOL DISTRICT

R5200
R5202
R5400
Interfund Transfers
Total Fund 718

719
$
$
$
$
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 $
WILLAMINA SCHOOL DISTRICT

R5200
R5202
R5400
Interfund Transfers
Total Fund 719

720
WOODBURN SCHOOL DISTRICT

R5200
R5202
R5400
Interfund Transfers
Total Fund 720
80

Revenue
Account Code
721
Account Title
2010-2011
Actuals
2011-2012
Actuals
2012-2013
Budget
2013-2014
Proposed
2013-2014
Approved
2013-2014
Adopted
YAMHILL-CARLTON SCHOOL DISTRICT

R5200
R5202
R5400
Interfund Transfers
Total Fund 721

GRAND TOTAL SCHOOL DISTRICTS
$
$
$
$
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

Program
701
5300
Budget Unit Title
Major
Account
Account Title
5300
Apportionment of Funds
700
Transfer
5300
700
Transfer
5300
700
Transfer
5300
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 $
$
$
$
$
DAYTON SCHOOL DISTRICT

700
Transfer
Fund 705 Total
706
2013-2014
Approved
DALLAS SCHOOL DISTRICT

Fund 704 Total
705
2013-2014
Proposed
CENTRAL SCHOOL DISTRICT

Fund 703 Total
704
2012-2013
Budget
CASCADE SCHOOL DISTRICT

Fund 702 Total
703
2011-2012
Actuals
AMITY SCHOOL DISTRICT

Fund 701 Total
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 $
$
$
FALLS CITY SCHOOL DISTRICT

700
Transfer
Fund 706 Total
82

Program
707
5300
Budget Unit Title
Major
Account
Account Title
5300
700
Transfer
5300
700
Transfer
5300
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 $
$
$
$
$
MT ANGEL SCHOOL DISTRICT

700
Transfer
Fund 710 Total
711
2013-2014
Proposed
MCMINNVILLE SCHOOL DISTRICT

Fund 709 Total
710
2012-2013
Budget
JEFFERSON SCHOOL DISTRICT

Fund 708 Total
709
2011-2012
Actuals
GERVAIS SCHOOL DISTRICT

Fund 707 Total
708
2010-2011
Actuals
$
$
190,412 $
190,412 $
NEWBERG SCHOOL DISTRICT

700
Transfer
Fund 711 Total
$
$
83

Program
712
5300
Budget Unit Title
Major
Account
Account Title
5300
700
Transfer
5300
700
Transfer
5300
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 $
$
$
SALEM-KEIZER SCHOOL DISTRICT

700
Transfer
Fund 715 Total
716
2013-2014
Proposed
PERRYDALE SCHOOL DISTRICT

Fund 714 Total
715
2012-2013
Budget
NORTH SANTIAM SCHOOL DISTRICT

Fund 713 Total
714
2011-2012
Actuals
NORTH MARION SCHOOL DISTRICT

Fund 712 Total
713
2010-2011
Actuals
$
$
SHERIDAN SCHOOL DISTRICT

700
Transfer
Fund 716 Total
$
$
325,750 $
325,750 $
84
371,356 $
371,356 $

Program
717
5300
Budget Unit Title
Major
Account
Account Title
5300
700
Transfer
5300
700
Transfer
5300
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 $
WOODBURN SCHOOL DISTRICT

700
Transfer
Fund 720 Total
721
2013-2014
Proposed
WILLAMINIA SCHOOL DISTRICT

Fund 719 Total
720
2012-2013
Budget
ST PAUL SCHOOL DISTRICT

Fund 718 Total
719
2011-2012
Actuals
SILVER FALLS SCHOOL DISTRICT

Fund 717 Total
718
2010-2011
Actuals
$
$
YAMHILL-CARLTON SCHOOL DISTRICT

700
Transfer
Fund 721 Total
GRAND TOTAL SCHOOL DISTRICT ALLOCATIONS
$
$
$
347,867 $
347,867 $
85

Revenue
Account Code
793
Account Title
2010-2011
Actuals
2011-2012
Actuals
2012-2013
Budget
2013-2014
Proposed
2013-2014
Approved
2013-2014
Adopted
ENERGY AUDIT SB1149

R1500
R1960
R1990
Miscellaneous
Major Acct Total
$
$
$
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 $
Major Acct Total

TOTAL ENERGY SB1149 REVENUE
86

Program
793
2530
Budget Unit Title
Major
Account
Account Title
2011-2012
Actuals
2012-2013
Budget
2013-2014
Proposed
2013-2014
Approved
2013-2014
Adopted
ENERGY AUDIT SB1149

Buildings/Constr Contracts
300
Purchased Services
Program Total
2540
2010-2011
Actuals
300
Purchased Services
Program Total
GRAND TOTAL ENERGY SB1149 FUND
$
$
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 $

Glossary
88
Glossary of Terms and Acronyms

ACRONYMS
ADM
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
Autism Spectrum Disorder.
EBISS
Effective Behavioral and Instructional Support System.
EI/ECSE
Early Intervention and Early Childhood Special Education.
ELL (ESL)
English Language Learning; also referred to as ESL or English as a Second Language.
ESD
Education Service District.
FTE
Full-Time Equivalency (1.00 FTE equals one full-time position).
GASB
Governmental Accounting Standards Board.
IDEA
Individuals with Disabilities Education Act.
IEP
Individualized Education Plan.
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
Long Term Care and Treatment.
ODE
Oregon Department of Education.
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
Oregon Migrant Education Service Center.

89

ORS
Oregon Revised Statutes. Oregon laws established by the legislature.
OT/PT
Occupational Therapy and Physical Therapy.
OTMC
Oregon Textbook and Media Center Braille and large print textbook production.
PBIS
Positive Behavior and Instructional Supports.
PERS
Public Employees Retirement System.
PSG
Project Solutions Group.
RPATS
Regional Program Autism Training Sites.
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
Trust and Agency accounts.
TBI
Traumatic brain injury.
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
To divide an appropriation into amounts for specific purposes.
Appropriations
A legal authorization granted by the school board to make expenditures and to incur obligations for specific purposes.
90

Assets
Governmental resources that have monetary value.
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.
Capital Projects Fund
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.
Common School Fund
Interest on trust funds from state sale of miscellaneous lands.
Component Districts
The districts served by the ESD.
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.
County School Fund
Distributed by ESD sources and includes property tax levy, state forest fees, and various fines such as gambling fees.
Debt Service Fund
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.
Ending Fund Balance
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
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
A fiscal and accounting entity with a self-balancing set of accounts.
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

Object
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
An expenditure or net decrease to a fund's resources.
Resolution
A formal order of a governing body.
Resources
Estimated beginning fund balances plus all anticipated revenues.
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
Funds transferred from the ESD to component districts.
Trust and Agency Fund
A fund used to account for activities of assets held in trust by a local government.
93

WESD 2013-2014 Proposed Budget

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WESD 2013-2014 Proposed Budget

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Proposed Budget Document

July 1, 2013 June 30, 2014

Willamette Education Service District

Proposed Budget Document

Presented to the Budget Committee

Prepared by Business Service

2013-2014 Proposed Budget

2013-14 Proposed Budget

Challenges in the 2013-14 Budget Process

School Districts WESD Serves

SSF Allocation per ADMw

Financial Practices Guiding the Budget Development

Budget Preparation Methodology

This program is new for 2013-14:

The Budget Committee

Dave Novotney, Ph.D.

Leadership that is collaborative, dynamic, and visionary.

Professionalism that reflects a highly qualified and child/student-

our responsibility to those we serve, to the education and related

professions, and to the public at large.

Accountability for high levels of service and outcomes, demonstrating

Innovative Services that create new opportunities and build new

Improvement that is continuous.

Communication that is effective.

2013-2014 Proposed Budget

Programs for Children with Special Needs

Speech and Language

Augmentative Communication Services

Autism Spectrum Disorder Services

Electronic Medicaid Administrative Claiming (eMAC)

Braille and Large Print Textbook Production (OTMC)

Life Skills Services

Deaf and Hard of Hearing Services

Occupational and Physical Therapy Services

Vision Impaired Services

Early Intervention (EI) Services and Early Childhood Special

Early Intervention (EI) and Early Childhood Special Education (ECSE)

Technology Services and Support

Technology Resource Center

Data Warehouse Project

Technical and Network Support

School Improvement & Instructional Services

Build Your Own Assessment

Project STAYOUT Program

Build Your Own Curriculum

Professional Development Services

Cascade School Improvement

Safe Schools and Healthy Students

Supplemental Education Services

Home School Registration

Willamette Curriculum Coalition

Juvenile Detention Education Program

Youth Corrections Education

Library Media Services

Paraprofessional Testing and Assessment

Migrant Education Program: Region 16

Oregon Migrant Education Service Center

Educational Best Practices.

13-14 Proposed Budget

Willamette Education Service District

Trust and Agency Funds

Special Revenue Funds

Special Revenue Funds

Willamette Education Service District