North Bend board reviews budget process and unanimously approves 2026-27 calendar contingent on union MOU
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Summary
Superintendent and staff reviewed local budget law, fund-balance policy (5% + 2% = 7% target), and the budget committee process; the board approved the district calendar and consent agenda unanimously, with the calendar contingent on an MOU from both unions.
The North Bend School Board on Jan. 2026 received an in-depth overview of the district's budget process, including how local budget law governs appropriations and the board-run budget committee, and then approved routine and calendar items by unanimous votes.
District staff explained that local budgets run on a fiscal year from July 1 through June 30 and that the budget committee (the board plus an equal number of appointed electors) reviews and approves the proposed budget at the fund/function level before the board adopts final appropriations. Staff noted the district follows a fund-balance policy (described in board policy DBE) that sets aside 5% of adopted revenues across all funds plus 2% of general fund adopted revenues (a combined 7% figure often referenced as a target).
During the presentation staff provided high-level revenue figures for the district, noting primary sources are local property taxes and state school fund dollars and that the district also relies on special revenue (grants). The presenters warned that budgets must be balanced and that a district that does not follow local budget law "may not lawfully spend money or certify property taxes to the county assessor," creating legal risk if procedures are not followed.
Votes at a glance: • Agenda approval — motion moved and seconded; approved unanimously, 7-0. • Consent agenda — motion moved and seconded; approved unanimously, 7-0. • 2026-27 North Bend School District calendar and board-selected holidays — motion to approve contingent on an MOU from both certified and classified unions; approved unanimously, 7-0.
Why it matters: Budget process rules and fund-balance targets guide how the district plans and protects services amid enrollment shifts. The calendar approval (contingent on a formal MOU) sets instructional and staff work calendars for the coming year and affects staff schedules and collective bargaining language.
Board members asked clarifying questions about the 7% target and whether it equates to three months of operating expenses; staff said the district should consider building up toward a three-month operating reserve over time. The board also reviewed timeline steps for budget committee meetings and public input opportunities.