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<p class="MsoNormal"><span style="color:#1F497D">Good morning to all,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">With his encouragement and permission, I am sending my correspondence with Mark Sybouts. Our discussion covered the new ESSA reporting requirements and the move to school-level coding.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">I know many of you are in the midst of building your 2018-19 budgets and I know that the information in this mail may answer some of your questions regarding the move to school-level coding. Therefore, I am
choosing to send the appendixes in draft form rather than waiting for final form. The appendixes are under review for approval by the State Board of Education.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Please let me know if you have any questions.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Thank you for all you do!!<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Mari Sue<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">*******************************************************************************************<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Hi Mark,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Mike Wiltfong forwarded your question to me as I said I would like to respond. As you know, federal reporting requirements have changed focus on a very tight timeline to school-level reporting with the implementation
of the Every Student Succeeds Act (ESSA). With that in mind, we are asking districts to approach their 2018-19 budget preparations with a focus on school-level coding. It is going to take the PBAM a while to catch up with the new federal requirements, but
we are working to provide updated guidance. In the interim, statements like the one on page 24 of the 2016 PBAM edition, “</span>Special Education costs, however, should be charged centrally because the wide variation of special needs and costs among schools
could skew the calculation of cost per student at the school level,” <span style="color:#1F497D">
have become outdated. <o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">We know that it may not be feasible for all districts to code all expenditures at school level, so we have left final-coding decisions at the district level. We do ask that you look to see if there are areas
currently coded to a central cost center that could be moved to school level.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">For your information, I have attached Appendixes G and H which have been presented to the State Board of Education for approval. Once they are approved (we are on the docket for the April 19 SBE meeting) we
will notify districts and post the 2017 edition of the PBAM which will include the exhibits. Appendix G provides guidance for coding new programs and Appendix H shows an analysis of 2015-16 reporting and identifies the trend for reporting at the school or
district (CCC) level.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">I hope this novel answers your question.
</span><span style="font-family:Wingdings;color:#1F497D">J</span><span style="color:#1F497D"> Please let me know if you need anything else.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Thank you,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Mari Sue<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.5pt;color:#1B75BC"><img width="230" height="62" style="width:2.3958in;height:.6458in" id="Picture_x0020_1" src="cid:image001.jpg@01D3D018.88D4DB40" alt="cid:image001.jpg@01D3D018.88D4DB40"></span><span style="font-size:10.5pt;color:#1B75BC"><o:p></o:p></span></p>
<p class="MsoNormal" align="right" style="text-align:right"><i><span style="font-size:12.5pt;color:#1B75BC">Oregon achieves . . . together!<o:p></o:p></span></i></p>
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<p class="MsoNormal" style="line-height:90%"><span style="font-size:12.0pt;line-height:90%;color:#1B75BC">Mari Sue Johnson<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:90%"><span style="font-size:12.0pt;line-height:90%;color:#1B75BC">Financial Reporting Analyst<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:90%"><span style="font-size:10.5pt;line-height:90%;color:#1F497D">School Finance | Office of Finance and Administration<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:90%"><span style="font-size:10.5pt;line-height:90%;color:#1F497D">503-947-5883<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:90%"><a href="mailto:mari.johnson@state.or.us"><span style="font-size:10.5pt;line-height:90%">mari.johnson@state.or.us</span></a><span style="font-size:10.5pt;line-height:90%;color:#1F497D"> |
</span><a href="http://www.oregon.gov/ode"><span style="font-size:10.5pt;line-height:90%">www.oregon.gov/ode</span></a><span style="font-size:10.5pt;line-height:90%;color:#1F497D"><o:p></o:p></span></p>
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<p class="MsoNormal"><b>From:</b> Mark Sybouts [<a href="mailto:marks@nknsd.org">mailto:marks@nknsd.org</a>]
<br>
<b>Sent:</b> Monday, April 9, 2018 12:24 PM<br>
<b>To:</b> 'WILTFONG Michael - ODE' <<a href="mailto:michael.wiltfong@state.or.us">michael.wiltfong@state.or.us</a>><br>
<b>Subject:</b> Program Budgeting and Accounting Manual <o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><b>I assume this is the area that has changes. Can you share what has changed especially with respect to special education and Ell programs?<o:p></o:p></b></p>
<p class="MsoNormal"><b><o:p> </o:p></b></p>
<p class="MsoNormal"><b>Operational Unit</b><b><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p></o:p></span></b></p>
<p class="MsoHeader"><o:p> </o:p></p>
<p class="MsoBodyText" style="text-align:justify">Operational unit designates either a school or a central program or department. In general, school-based costs should be charged directly to the school (Operational Unit). The state calculates cost per student
at the school level, and central costs will be allocated to the schools on a per-student basis. Grants should be charged to the school level when the information is available; e.g., Title I. Special Education programs should always be charged centrally. The
following table indicates whether functions should be charged directly to the <i>
School</i>, to a <i>Central</i> number or <i>Either or Both</i>. The “Charge to Either” column indicates that some expenditures in the function would logically be charged to the school and others to a central department. For example, in function 2540, charge
the building custodian to the school and a central maintenance worker to a central operational unit.<o:p></o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><b><br>
Function / Description<o:p></o:p></b></p>
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<p class="MsoNormal" align="center" style="text-align:center"><b>Charge to School<o:p></o:p></b></p>
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<p class="MsoNormal" align="center" style="text-align:center"><b>Charge Centrally<o:p></o:p></b></p>
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<p class="MsoNormal" align="center" style="text-align:center"><b>Charge to Either<o:p></o:p></b></p>
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<p class="MsoNormal">11xx Instruction<i><o:p></o:p></i></p>
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<p class="MsoNormal" align="center" style="text-align:center">X<o:p></o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><i><o:p> </o:p></i></p>
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<p class="MsoNormal" align="center" style="text-align:center"><i><o:p> </o:p></i></p>
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<p class="MsoNormal">12xx Special Programs<o:p></o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<p class="c2" style="line-height:normal"><span style="font-size:11.0pt;font-family:"Times New Roman",serif">X<o:p></o:p></span></p>
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<p class="MsoNormal">21xx Support of Students <span style="font-family:"Times New Roman",serif">
<o:p></o:p></span></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<p class="c2" style="line-height:normal"><span style="font-size:11.0pt;font-family:"Times New Roman",serif">X<o:p></o:p></span></p>
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<p class="MsoNormal">22xx Support of Instruction<span style="font-family:"Times New Roman",serif"><o:p></o:p></span></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<p class="MsoNormal">23xx Executive Admin<o:p></o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<p class="MsoNormal">241x Principal’s Office<o:p></o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<p class="MsoNormal">249x Other School Administration<o:p></o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center">X<o:p></o:p></p>
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<p class="MsoNormal">251x Business Direction<o:p></o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center">X<o:p></o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<tr style="page-break-inside:avoid;height:9.4pt">
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<p class="MsoNormal">252x Fiscal Services<o:p></o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<td width="84" valign="top" style="width:63.0pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt;height:9.4pt">
<p class="MsoNormal" align="center" style="text-align:center">X<o:p></o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<tr style="page-break-inside:avoid;height:8.5pt">
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<p class="MsoNormal">254x Operation/Maintenance of Plant<o:p></o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center">X<o:p></o:p></p>
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<p class="MsoNormal">255x Transportation<o:p></o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center">X<o:p></o:p></p>
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<p class="MsoNormal">257x Purchasing, Warehouse, Printing<o:p></o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center">X<o:p></o:p></p>
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<p class="MsoNormal">261x Central Direction<o:p></o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center">X<o:p></o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<p class="MsoNormal">262x Planning, Research & Dev<o:p></o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center">X<o:p></o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<p class="MsoNormal">263x Information Services<o:p></o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center">X<o:p></o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<p class="MsoNormal">264x Staff Services<span style="font-size:12.0pt"><o:p></o:p></span></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center">X<o:p></o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<p class="MsoNormal">(continued on next page)<o:p></o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<p class="MsoNormal">266x Technology Services<o:p></o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center">X<o:p></o:p></p>
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<p class="MsoNormal">267x Records Management<o:p></o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center">X<o:p></o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<p class="MsoNormal">268x Interpretation/Translation Services<o:p></o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center">X<o:p></o:p></p>
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<p class="MsoNormal">31xx Food Services<o:p></o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center">X<o:p></o:p></p>
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<p class="MsoNormal">32xx Enterprise Operations<o:p></o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center">X<o:p></o:p></p>
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<p class="MsoNormal">33xx Community Services<o:p></o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center">X<o:p></o:p></p>
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<p class="MsoNormal">35xx Child Care<o:p></o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center">X<o:p></o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
</td>
<td width="90" valign="top" style="width:67.5pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt;height:8.5pt">
<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
</td>
</tr>
<tr style="page-break-inside:avoid;height:8.5pt">
<td width="257" valign="top" style="width:192.65pt;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt;height:8.5pt">
<p class="MsoNormal">4xxx Facilities Acquisition/Construction<o:p></o:p></p>
</td>
<td width="78" valign="top" style="width:58.5pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt;height:8.5pt">
<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
</td>
<td width="84" valign="top" style="width:63.0pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt;height:8.5pt">
<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
</td>
<td width="90" valign="top" style="width:67.5pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt;height:8.5pt">
<p class="MsoNormal" align="center" style="text-align:center">X<o:p></o:p></p>
</td>
</tr>
<tr style="page-break-inside:avoid;height:8.5pt">
<td width="257" valign="top" style="width:192.65pt;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt;height:8.5pt">
<p class="MsoNormal">5xxx Other Uses<o:p></o:p></p>
</td>
<td width="78" valign="top" style="width:58.5pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt;height:8.5pt">
<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
</td>
<td width="84" valign="top" style="width:63.0pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt;height:8.5pt">
<p class="MsoNormal" align="center" style="text-align:center">X<o:p></o:p></p>
</td>
<td width="90" valign="top" style="width:67.5pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt;height:8.5pt">
<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
</td>
</tr>
</tbody>
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<h1><span style="font-size:12.0pt"><o:p> </o:p></span></h1>
<p class="MsoNormal"><b><span style="font-size:12.0pt"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b>Operational Unit<o:p></o:p></b></p>
<p class="MsoNormal"><b><o:p> </o:p></b></p>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" style="border-collapse:collapse">
<tbody>
<tr>
<td width="169" valign="top" style="width:126.9pt;border:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center"><b>School<o:p></o:p></b></p>
</td>
<td width="256" valign="top" style="width:192.3pt;border:solid windowtext 1.0pt;border-left:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center"><b>Either<o:p></o:p></b></p>
</td>
<td width="213" valign="top" style="width:159.6pt;border:solid windowtext 1.0pt;border-left:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center"><b>Central<o:p></o:p></b></p>
</td>
</tr>
<tr>
<td width="169" valign="top" style="width:126.9pt;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoHeader"><span style="font-size:11.0pt">1100 Instruction<o:p></o:p></span></p>
</td>
<td width="256" valign="top" style="width:192.3pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">1200 Special Programs<o:p></o:p></p>
</td>
<td width="213" valign="top" style="width:159.6pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">2300 Executive Admin<o:p></o:p></p>
</td>
</tr>
<tr>
<td width="169" valign="top" style="width:126.9pt;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">2410 Principal’s Office<o:p></o:p></p>
</td>
<td width="256" valign="top" style="width:192.3pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">2100 Support of Students<o:p></o:p></p>
</td>
<td width="213" valign="top" style="width:159.6pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">2510 Business Direction<o:p></o:p></p>
</td>
</tr>
<tr>
<td width="169" valign="top" style="width:126.9pt;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">3500 Child Care<o:p></o:p></p>
</td>
<td width="256" valign="top" style="width:192.3pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">2200 Support of Instruction<o:p></o:p></p>
</td>
<td width="213" valign="top" style="width:159.6pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">2520 Fiscal Services<o:p></o:p></p>
</td>
</tr>
<tr>
<td width="169" valign="top" style="width:126.9pt;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal"><o:p> </o:p></p>
</td>
<td width="256" valign="top" style="width:192.3pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">2490 Other School Administration<o:p></o:p></p>
</td>
<td width="213" valign="top" style="width:159.6pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoHeader"><span style="font-size:11.0pt">2610 Central Direction<o:p></o:p></span></p>
</td>
</tr>
<tr>
<td width="169" valign="top" style="width:126.9pt;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal"><o:p> </o:p></p>
</td>
<td width="256" valign="top" style="width:192.3pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">2540 Operation/Maintenance of Plant<o:p></o:p></p>
</td>
<td width="213" valign="top" style="width:159.6pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoHeader"><span style="font-size:11.0pt">2620 Planning, Research & Dev<o:p></o:p></span></p>
</td>
</tr>
<tr>
<td width="169" valign="top" style="width:126.9pt;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal"><o:p> </o:p></p>
</td>
<td width="256" valign="top" style="width:192.3pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">2550 Transportation<o:p></o:p></p>
</td>
<td width="213" valign="top" style="width:159.6pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoHeader"><span style="font-size:11.0pt">2630 Information Services<o:p></o:p></span></p>
</td>
</tr>
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<td width="169" valign="top" style="width:126.9pt;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal"><o:p> </o:p></p>
</td>
<td width="256" valign="top" style="width:192.3pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">2570 Purchasing, Warehouse, Printing<o:p></o:p></p>
</td>
<td width="213" valign="top" style="width:159.6pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoHeader"><span style="font-size:11.0pt">2640 Staff Services<o:p></o:p></span></p>
</td>
</tr>
<tr>
<td width="169" valign="top" style="width:126.9pt;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal"><o:p> </o:p></p>
</td>
<td width="256" valign="top" style="width:192.3pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoHeader"><span style="font-size:11.0pt">2660 Technology Services<o:p></o:p></span></p>
</td>
<td width="213" valign="top" style="width:159.6pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">2670 Records Management<o:p></o:p></p>
</td>
</tr>
<tr>
<td width="169" valign="top" style="width:126.9pt;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal"><o:p> </o:p></p>
</td>
<td width="256" valign="top" style="width:192.3pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoHeader"><span style="font-size:11.0pt">2680 Interpretation/Translation Services<o:p></o:p></span></p>
</td>
<td width="213" valign="top" style="width:159.6pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">5000 Other Uses<o:p></o:p></p>
</td>
</tr>
<tr>
<td width="169" valign="top" style="width:126.9pt;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal"><o:p> </o:p></p>
</td>
<td width="256" valign="top" style="width:192.3pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoHeader"><span style="font-size:11.0pt">3100 Food Services<o:p></o:p></span></p>
</td>
<td width="213" valign="top" style="width:159.6pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal"><o:p> </o:p></p>
</td>
</tr>
<tr>
<td width="169" valign="top" style="width:126.9pt;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal"><o:p> </o:p></p>
</td>
<td width="256" valign="top" style="width:192.3pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoHeader"><span style="font-size:11.0pt">3200 Enterprise Operations<o:p></o:p></span></p>
</td>
<td width="213" valign="top" style="width:159.6pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal"><o:p> </o:p></p>
</td>
</tr>
<tr>
<td width="169" valign="top" style="width:126.9pt;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal"><o:p> </o:p></p>
</td>
<td width="256" valign="top" style="width:192.3pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoHeader"><span style="font-size:11.0pt">3300 Community Services<o:p></o:p></span></p>
</td>
<td width="213" valign="top" style="width:159.6pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal"><o:p> </o:p></p>
</td>
</tr>
<tr>
<td width="169" valign="top" style="width:126.9pt;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal"><o:p> </o:p></p>
</td>
<td width="256" valign="top" style="width:192.3pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoHeader"><span style="font-size:11.0pt">4000 Facilities Acquisition/Construction<o:p></o:p></span></p>
</td>
<td width="213" valign="top" style="width:159.6pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal"><o:p> </o:p></p>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal"><b><span style="font-size:12.0pt"><o:p> </o:p></span></b></p>
<p class="MsoBodyText" style="text-align:justify">Charging school-based expenditures directly to the school when possible will produce more accurate cost information in most cases. Special Education costs, however, should be charged centrally because the wide
variation of special needs and costs among schools could skew the calculation of cost per student at the school level.<o:p></o:p></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#0070C0">Mark Sybouts
</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#0070C0"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#0070C0">Business Manager</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#0070C0"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#0070C0">Neah-Kah-Nie School District No. 56</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#0070C0"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#0070C0">P.O. Box 28</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#0070C0"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#0070C0">Rockaway Beach, OR 97136-0028</span><span style="color:#0070C0"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#0070C0">Phone: 503-355-3504<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#0070C0">FAX: 503-355-3434<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#0070C0">Email: </span><a href="mailto:marks@nknsd.org">marks@nknsd.org</a><span style="color:#0070C0"><o:p></o:p></span></p>
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