North Wasco County SD 21 budget committee delays approval after CFO outlines tight 2025–26 proposal

The North Wasco County SD 21 budget committee received a presentation of the proposed 2025–26 general fund budget and postponed final action, voting to reconvene May 13 after hearing that the district faces large pension cost increases, uncertain federal grants and modest revenue growth.

Dr. Carolyn Bunnell, superintendent, opened the presentation and described the document as the plan for the first year of the 2025–27 biennium and said the budget “includes levying local property taxes and the general fund, fund 100.” She outlined the district’s mission and stated the budget aligns with the district’s 2027 strategic plan.

Randy Anderson, chief financial officer and budget officer, told the committee the budget was “particularly difficult, given that the increase in the pension cost” and said the Oregon public employees retirement contribution rate for some employees rose sharply: “that rate went from 10.49 to 23.44% of the wages.” Anderson identified that as the largest cost driver and said total net pension cost increases included in the budget amount to $2,630,000.

Anderson said the draft general fund for 2025–26 is largely a maintenance plan with limited growth and several targeted reductions. He identified these highlights discussed to the…