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North Wasco board adopts supplemental budget to recognize unexpected revenue; CFO outlines state forecast

November 21, 2025 | North Wasco County SD 21, School Districts, Oregon


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North Wasco board adopts supplemental budget to recognize unexpected revenue; CFO outlines state forecast
The North Wasco County SD 21 board voted to adopt a supplemental budget resolution to recognize unexpected revenue and appropriate those funds for responsive-classroom training.

Director Dana moved to adopt the resolution; Director Jones seconded. The motion passed following standard roll-call procedures recorded on the meeting minutes. The supplemental budget reflects local receipts identified after the district closed its regular budget, including unanticipated funds from Google and the Columbia Regional Educators Network that will be used for a district training program.

Dan Peters, the district chief financial officer, told the board the state revenue forecast released the previous day was "better than we hoped it would be," while cautioning that the underlying fiscal picture remains challenging. "Good news is it's better than we hoped it would be, but less bad still isn't good," Peters said, summarizing the forecast's upward revision and the remaining shortfall.

Peters outlined alternatives developed by ODE for possible cuts to the State School Fund, noting scenarios range from minor reductions to more severe adjustments. He also explained fund-accounting presentations on the balance sheet that show temporary negative numbers due to grant reimbursements and said the next revenue forecast will come on Feb. 4.

Board materials included an explanation of the supplemental budget entries and links to the state economist's report. Board members asked general clarifying questions about timing and reporting; the board did not change the district's reserves or broader budget posture at the meeting.

What happens next: The supplemental budget will be reflected in the district's books and the financial statements presented at the next regular meeting. Peters recommended continued monitoring of state revenue and participation in the February forecast update.

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Scribe from Workplace AI
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