Parkrose SD 3 holds budget training; superintendent pledges elementary science adoption

Shree Lewis, director of business services and operations for Parkrose School District 3, led a formal budget training at a special-session meeting of the district’s budget committee on the evening the committee met.

Lewis told the five board members and five citizen budget committee members that Oregon budget law requires districts to prepare a budget each year and appropriate funds before July 1 so the district may spend money. She outlined the district’s fund structure, explained revenue sources including state school fund and property taxes, and reviewed constraints such as Measure 5 and Measure 50, GASB 54 classifications of fund balances, and pension and bond obligations.

Why it matters: the training explained how the budget committee will review the proposed budget, the committee’s limited authority to question but not reallocate line items, and the timeline the district must follow to adopt and appropriate the budget so the district can levy taxes and meet payroll.

Key points from the presentation

- Lewis said the district budgets by fund and follows a “fund, function, object” account structure. She said Parkrose prepares 21 separate funds and that roughly 90% of operating dollars are in the general fund.

- She described major revenue sources the district uses to project resources:…