Budget

2025-2026 Proposed Budget & Budget Committee Meetings

The North Wasco County School District Budget Committee will hold its second meeting on Tuesday, May 13th, 2025, beginning at 5:30 PM in the Commons at The Dalles Middle School (1100 East 12th Street, The Dalles).

The Budget Committee will continue reviewing the proposed 2025–2026 budget document.

Please click here to view the Budget Committee Meeting Agenda & additional information on how to submit public comment.

2025-2026 Proposed Budget document:

'25-26 Proposed Budget Introduction Page & Budget Summary
Fund 100 - 110 (Schools, Administration, Districtwide & Reserve Funds)
Fund 200 (Federal Grants, State Grants, Student Investment Account Grants, High School Success State Grant, Local Grants, Vocational Education Fund, Enterprise Zone Projects, Other Special Revenue Funds, Nutrition Services, Debt Service Funds, Capital Project Funds, Internal Services & FTE Summary)

Budget Updates

Like many school districts across Oregon, NWCSD is facing significant reductions for the upcoming 2025-26 budget year. This reduction is attributed to multiple factors, including student enrollment, the expiration of federal pandemic relief funding, and rising costs associated with inflation and the state retirement system (PERS) contributions.

In 2024, our district faced similar financial constraints. At that time, we were able to address the shortfall through attrition, without requiring a Reduction in Force (RIF).

Unfortunately, the underlying issues continue to affect our school budget and we are again facing a budget reduction. While we won’t know the full impact of the anticipated deficit until the updated State School Fund numbers are released in March, based on the initial Governor's proposed budget, our budget forecasting indicates the need to cut approximately $2.1 million from next year’s budget.

Please see the video update below as well as the budget FAQ regarding our 2025/2026 budget forecast.

Video Transcript

Transcript

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THE BUDGET CYCLE

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PHASE I	PHASE II	PHASE III
Each fall and winter, the CFO and Business Office team begin the process of developing a proposed budget for the upcoming fiscal year. This involves gathering input from school administrators, analyzing projected revenues and expenditures, and working collaboratively to build a balanced budget. Once this process is complete, the CFO presents the proposed budget to the District’s Budget Committee for review.	In the spring, the Budget Committee—composed of School Board members and appointed community representatives—reviews and discusses the proposed budget. After careful consideration and any necessary revisions, the committee approves the budget and forwards it to the School Board for final adoption.	After Budget Committee approval, the proposed budget is submitted to the School Board for final consideration. The School Board holds a public hearing and formally adopts the budget by June 30.

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WHERE DOES THE MONEY COME FROM?

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Like most school districts, the majority of our revenue comes from the State of Oregon through the State School Fund.

Additional funding is provided by local sources, including property taxes, Enterprise Zone Funds, and Associated Student Body (ASB) accounts. Approximately 9% of our total revenue comes from federal sources, such as Title grants and the National School Lunch Program.

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WHERE DOES THE MONEY GO?

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Our district serves approximately 2,800 students across six schools. As a result, 64% of our budget is dedicated to staff—covering salaries, wages, benefits, and other payroll-related expenses. The remaining funds support operational needs, including purchased services such as substitute teachers, instructional support, technology, contracted services, and essential supplies like textbooks, library materials, and software.

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WHAT SHAPES OUR BUDGET?

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Enrollment	Student Needs	Strategic Plan
Staffing is primarily based on student enrollment, which is directly tied to our state revenue. Our enrollment numbers help inform our staffing levels—linking the number of projected students to classroom teachers and supporting staff. As the year progresses, we continuously monitor enrollment and school needs, and provide additional support when possible.	Funding and staffing are thoughtfully adjusted to reflect the unique needs of each school’s student population. Schools with the highest concentrations of students experiencing poverty, as well as those with greater numbers of English language learners or larger special education populations, may receive additional staff and resources. These targeted investments are designed to address elevated needs, close opportunity gaps, and ensure all students have equitable access to a high-quality education.	Our strategic plan serves as a guiding framework for how we allocate resources across the district. It outlines our core priorities—such as advancing equity, improving student outcomes, and strengthening support for staff—and ensures that our budget decisions are aligned with long-term goals. By connecting our financial planning to the strategic plan, we are able to invest in programs and services that make the greatest impact, prioritize student success, and remain focused on what matters most: supporting every learner, every day.

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Budget Basics

Understanding School Funding in Oregon

What are the main sources of funding for public schools in Oregon?

The primary sources of funding for public schools in Oregon are:

State School Fund: Composed mainly of income tax revenues.
Local Property Taxes: Levied by school districts.
Federal Funds: Allocated for specific programs like special education and Title I.
Other Local Revenues: Including fees, grants, and donations.

How is the state funding distributed to individual school districts?

Oregon uses a State School Fund (SSF) formula to distribute funds equitably. Key components include:

Student Enrollment: The number of students enrolled in each district.
Weighted Student Counts: Adjustments made for students with additional needs, such as special education, English language learners, and low-income students.
Local Revenue Offsets: The formula considers local property tax revenues, reducing state funding if a district has significant local resources.

How do property taxes affect school funding?

Property taxes are a significant local revenue source. However, the State School Fund formula adjusts state contributions based on local property tax revenues to ensure equitable funding across districts.

Can schools receive additional funding outside of state and local sources?

Yes, schools can receive additional funding through:

Federal grants for specific programs (e.g., free and reduced lunch, STEM education).
Private donations and grants from individuals, businesses, or foundations.
Fundraising activities by schools or parent-teacher associations (PTAs).

How are school budgets developed and approved?

School budgets are developed by district administrators, with input from staff, parents, and community members. The budget is then reviewed by the school budget committee and approved by the local school board in a public process.