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: state school fund (“butts in seats”), property taxes, tuition, grants, rentals and beginning fund balances. Lewis cautioned that membership/enrollment projections prepared in late calendar year drive revenue assumptions.

- Lewis discussed Oregon-specific tax constraints, including Measure 5 and Measure 50, and said the district experiences annual “compression” losses she estimated at a little over $1 million per year in foregone property-tax revenue.

- Capital and debt obligations were described: Lewis said the district built a middle school with a roughly $63,000,000 capital package funded in part by a voter-approved bond that carries an assessed rate (described in the presentation as about $1.25). She also described PERS-related debt and said PERS costs and pension rates increased recently, creating a roughly $1 million upward pressure on costs.

- Lewis said the district received Portland Clean Energy Fund support and that a supplemental budget added about $12,000,000 for capital-related spending that will affect future capital outlay planning.

Budget committee roles and timeline

Lewis reviewed the committee’s formal role: the budget committee (the five board members plus five citizen members) hears the proposed budget, asks questions, and either approves the proposed total or sends it back for revision. She emphasized that committee members must not deliberate publicly on the budget before the first budget meeting and must not discuss the budget with other committee members outside of the public meeting process.

She said the district intends to distribute the full budget book electronically by the close of business the Monday before the first hearing so members have review time. The committee was informed the first budget meeting is scheduled for Wednesday, April 23; a second meeting (if needed) on May 7; a third (if needed) on May 21; and the budget hearing and adoption is scheduled for Monday, June 23. Lewis said if the committee and board approve the budget at the first hearing, committee work will be complete.

Public comment and district response

A written public comment from Michelle Tursey, identified in the record as a parent and teacher in the district, said students lack adequate science, social-studies and health programs and asked what the district’s plan is to ensure mandated standards are taught despite funding shortfalls. The written comment said some state-mandated standards are unfunded.

Superintendent Michael Lopes provided an email response read into the record by staff. Lopes wrote, in part, “We’re adopting a curriculum in science for elementary schools this coming year, and we'll be investing in curriculum and hands-on materials.” He added that some science curricula were piloted this year and that the teaching-and-learning department will make recommendations in spring, likely in May, with one finalist described as a “discovery learning” program used at the district middle school. On health instruction, Lopes said some health standards are met through social-emotional curriculum (Caring School Community), school-based health services and other district partnerships, and that some standards allow supplemental resources rather than a single adopted textbook.

Other meeting business

The committee elected to approve the evening’s meeting agenda at the start of the session. Lewis and accounting supervisor Jeanie Morgan confirmed committee materials will be provided electronically and that hard copies will be printed only on request. Staff identified who helped prepare the budget book and noted the book will include an executive summary, fund-level financials, and informational material on enrollment, staffing (FTE), and demographic trends.

The meeting closed with reminders about the budget hearing dates and an announcement about the Parkrose Educational Foundation’s 20th annual dinner and auction on April 26. The chair adjourned the session at about 7:48 p.m.