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Note: All funds must be published in which amounts

Remember: ORS 294.435(3) requires appropria-

were adopted for the current year budget or in

tions of separate amounts in each fund for debt

which amounts were expended or received for the

service, special payments, interfund revenue

preceding year. This is required regardless of

transfers, operating contingencies and any op-

whether the fund is budgeted for next year. All funds

erating expenses which cannot be allocated to

must be included in the totals on the ED-1 financial

a program.

summary form.

Total instruction. All expenditures for the actual

Districts may choose to use a narrative format for

teaching of pupils that involve interaction between

this publication in lieu of Forms ED-1, ED-2, and ED-

teacher and pupils.

3. No specific form is provided for a narrative pub-

Total support services. All expenditures which

lication. Districts using the narrative format must

provide administrative, technical, personal, and lo-

provide the information described in ORS 294.418.

gistical support to facilitate and enhance instruction.

More information about the narrative publication can

be found in the Local Budgeting Manual.

Total enterprise and community services. All

expenditures concerned with operations that are fi-

Filling out the forms

nanced and operated in a manner similar to private

Start by filling out Forms ED-2 and ED-3. When these

business enterprises where the stated intent is that

two forms are completed, fill out Form ED-1. The

the costs of providing goods and services are fi-

ED-1 form summarizes all of the district’s funds.

nanced or recovered primarily through user charges

and community programs.

Columns on the forms

Total facilities acquisition and construction. All

All of the publication forms contain two or more

expenditures concerned with the acquisition of land

columns for financial data. These columns provide

and buildings; major remodeling and construction

data for different fiscal years, as explained below:

of buildings; initial installation or extension of ser-

Actual data last year (ED-2 and ED-3). This col-

vice systems and other built-in equipment; and ma-

umn contains actual amounts spent or received as

jor improvement to sites.

reflected in the audited financial data for the fiscal

Total other uses. All expenditures for servicing the

year 1999–00. This column corresponds with “First

debt of the district, conduit-type transfer from one

Preceding Year” column of the budget detail sheet.

fund to another fund and apportionment of funds

Adopted budget this year. This column contains the

by ESD.

amounts in the current year’s adopted budget (2000–

Total contingencies. The amounts set aside in

01), including supplemental budgets adopted by the

operating funds for unforeseen events in the bud-

governing body. This column corresponds with

geted year.

“Adopted Budget this Year” column of the budget

detail sheets, plus any changes made during the year.

Total all other expenditures and requirements.

Approved budget next year. This column contains

For publication purposes only. Includes special pay-

the amounts for next year (2001–02) as approved

ments, reserve for future expenditures, and any other

by the budget committee. This column corre-

requirement that doesn’t fit in any other specific cat-

sponds with the “Approved by Budget Committee”

egory. This is not a commonly used category for

column on the budget detail sheet.

school districts.

Total unappropriated ending fund balance. The

Summarizing expenditures and resources

total amount set aside under ORS 294.371 to pro-

All three publication forms include nine or more

vide the district with the working capital or cash

lines for summarizing fund expenditures and re-

balance to finance activities between July 1 and the

sources. These are explained below:

time when sufficient new revenues are available to

meet cash flow needs of the fund. No expenditure

Expenditures

may be made from the unappropriated ending fund

ORS 294.356(1) requires each education district to

balance in the year in which it is a budgeted require-

prepare its estimates of expenditures in accordance

ment. In the “Actual Data Last Year” column, enter

with the rules of the State Board of Education.

the actual ending fund balance.

Forms And Instructions For Education Districts - 2001-2002 Local Budget Law And Notice Of Property Tax Page 3

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