Please find below information about North Wasco County School District 21'sBudget Committee and the budget process.For additional information, please contact us at 541-506-3420.Budget Process:The budget is a financial plan that estimates the cost to operate District schools and programs for the next fiscal year. The District prepares its annual budget in accordance with provisions of Oregon Local Budget Law (ORS 294), which provides standard procedures for the preparation, presentation, approval, administration and adoption of budgets. The law mandates public involvement in budget preparation and public exposure of proposed programs. The law also requires that the budget be balanced, that is, projected resources must equal projected expenditure requirements in each fund.
Budget preparation takes several months and involves both building-based and District staff. Once a proposed budget is developed, the Superintendent presents the budget and budget message to the Budget Committee, which then reviews the proposed budget and receives public comment. The Budget Committee recommends revisions to the budget if needed and approves a budget for School Board adoption.The first Budget Committee meeting to review the proposed budget is generally held in May. Notice of the meeting is published in The Dalles Chronicle, five to thirty days before the first meeting date.2017-2018 Budget Committee Information:Budget Committee Agenda / Approved MinutesOnce a document is given to the Budget Committee, citizens may inspect or purchase a copy by calling 541-506-3420.Public InputThe Budget Committee encourages public participation and normally allows time at each meeting for public testimony. However, only one meeting is designated as a public comment meeting and may be the only meeting taking public comments depending on the allotted meeting time.
How the Budget is Adopted
At the first Budget Committee meeting, the Superintendent presents the budget message, which explains the proposed budget and identifies significant changes in district programs or financial condition. At this meeting or a subsequent meeting, the Budget Committee receives public comment, makes revisions, and approves the budget. The Budget Committee may meet as many times as needed to revise and complete the budget.
After the Budget Committee approves a budget, the budget is forwarded to the School Board for further public testimony and review. A summary of the approved budget and notice of budget hearing is published once in The Dalles Chronicle, five to thirty days in advance of the hearing. The notice indicates where the complete budget document is available for inspection.
The School Board may make changes in the approved budget before or after it is adopted, but no later than June 30th, the last day of the old fiscal year. There are two limitations which cannot be exceeded without publishing a revised summary of the budget and holding another budget hearing on the revisions: 1) taxes needed to balance the budget may not be increased beyond what is approved by the budget committee and 2) estimated expenditures in any one fund may not be increased by more than ten percent (10%). After the budget hearing and consideration of public testimony, the School Board adopts the budget.Supplemental Budgets
If the District receives unanticipated revenues or a change in financial planning is required, a supplemental budget may be adopted to authorize a change in the budget within a fiscal year. A supplemental budget cannot be used to authorize a tax levy.The School Board may adopt a supplemental budget at a regular public meeting if expenditures in the supplemental budget are less than ten percent (10%) of the annual budget fund being adjusted. If the expenditures are more, the School Board must first publish the supplemental budget and hold a special hearing.
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