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<div>Greetings All,</div>
<div>Following are my answers to the questions generated during April’s Budget Webinar. You may access the audio and handouts from the presentation at <a href="https://district.ode.state.or.us/search/page/?id=234"><font color="blue"><u>https://district.ode.state.or.us/search/page/?id=234</u></font></a>
then scroll down to Budget Expenditures/Revenues 14-15 – April 10, 2014 :</div>
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<div><b>Question</b> – If there is an empty spot (or two) on the budget committee, what number is needed for a quorum?</div>
<div><b>Answer</b> – If, after a good faith attempt, the governing body cannot find a sufficient number of registered voters who are willing to serve, the budget committee becomes those who are willing plus the governing body. If no willing electors can be
found, the governing body is the budget committee. ([ORS 294.414(2), renumbered from 294.336(2)] (reference page 44, Local Budget Manual)). So once the size of the committee is determined, a quorum becomes one half the total plus one. Please be reminded that
any budget committee action requires the affirmative vote of a majority of the total budget committee membership [OAR 150-294.336-(B), implementing ORS 294.414]. For example, if only six members of a 10-member committee are present, they have the quorum necessary
to meet, but they all must vote in favor of any proposed action to achieve the required majority. (Reference page 45, Local Budget Manual).</div>
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<div><b>Question</b> – Is the Allocating Bond Taxes worksheet for bond levies or bond issues?</div>
<div><b>Answer</b> – As per the Department of Revenue, “The worksheet is for allocating the bond levies for the upcoming tax year. Districts only need to worry about it if they have <u>both</u> a bond that was approved by the voters before October 6, 2001
and also a bond approved by the voters on or after October 6, 2001.” </div>
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<div><b>Question</b> – Can function code 1410, Elementary Summer School, be used for coding federal funds?</div>
<div><b>Answer</b> – Yes. As a rule, expenditures should be coded to the programs they support.</div>
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<div><b>Question</b> – Does the ED 50 Bond Worksheet need to be included in the budget submission to ODE?</div>
<div><b>Answer</b> – No.</div>
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<div><b>Question</b> – What is the definition of a “General Purpose Grant?”</div>
<div><b>Answer</b> – With regard to individual grants received, a general purpose grant would be unrestricted funds. With regard to the State School Fund calculations, the general purpose grant is defined in ORS 327.013(1).</div>
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<div><b>Question</b> – Referencing slide 14 of the presentation, please confirm that the reports presented to the Budget Committee need to have a column that is the 13-14 Working Budget as opposed to the 13-14 Adopted Budget. </div>
<div><b>Answer</b> – As per the Department of Revenue, “Budgets amended by supplemental budget should include the updated numbers in the “adopted budget this year” column. We have some debate on whether or not changes made by resolution are part of the current
adopted budget; so you’re welcome to go either way by including these numbers or not. My suggestion would be to make a notation at the bottom of the page to indicate whether or not the changes made by resolution are included in your numbers.”</div>
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<div>That’s it for the questions posed. Good luck as you work to build your 2014-15 budget. Please feel free to contact me with any questions. Current Department of Revenue forms can be found at <a href="http://www.oregon.gov/dor/PTD/Pages/localform.aspx then"><font color="blue"><u>http://www.oregon.gov/dor/PTD/Pages/localform.aspx</u></font><font color="blue">
</font>then</a><font color="#1F497D"> </font>click on Education Districts.</div>
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<div>Thanks for all you do for your districts!</div>
<div>Mari Sue</div>
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<div>Mari Sue Johnson</div>
<div><font size="2" color="#595959"><span style="font-size:10pt;">Financial Reporting Analyst| School Finance Unit| Office of Finance & Administration| Oregon Department of Education</span></font></div>
<div><font size="2" color="#595959"><span style="font-size:10pt;">Office: 503.947.5883 <font face="Arial">| </font>Fax:<font face="Franklin Gothic Medium"> </font>503.378.5156<font face="Arial"> | </font><font face="Wingdings">*</font>mari.johnson@state.or.us</span></font></div>
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