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Estacada SD 108 finance director: district earned clean audit, will adopt program-based budgeting
Summary
Scott Piller, finance director for Estacada SD 108, said the district received an unmodified "clean" opinion on its 2024–25 audit and will shift to a program-based budget to tie spending to student outcomes; he also invited residents to apply for the budget committee that meets in May (application deadline not specified).
Scott Piller, finance director for Estacada SD 108, told attendees at a Super60 meeting that the district received an unmodified, or "clean," opinion on its 2024–25 financial audit and will transition to a program-based budgeting model to more clearly link resources to student outcomes.
Piller said the clean opinion is "the highest level of assurance that an independent auditor can give" and that it confirms the district's financial reports are accurate and its public funds are being protected and managed responsibly. "Esta opinión, sin modificaciones, confirma que nuestras finanzas son precisas, transparentes y están gestionadas de manera responsable," he said.
The move to program-based budgeting will reorganize the district's budget around programs and services such as early literacy, career and technical education and vocational programs, athletics, general education and special education, Piller said. "En lugar de organizar el presupuesto principalmente por partidas, lo vamos a organizar en torno a los programas y servicios que ofrecemos a los estudiantes," he said, adding the district intends to link budget amounts with the student outcomes that taxpayers and educators want.
Piller cautioned that rising costs are challenging districts statewide: "Como en muchos distritos de Oregón y de todo el país, nuestros aumentos de costos están superando el aumento de nuestros ingresos." He said reviewing programs and tying resources to outcomes will help ensure limited dollars are used where they have the greatest impact on students.
As part of the budget process, Piller encouraged community members to apply for the district's budget committee, which he said meets in May. "Este comité de presupuesto se reúne en mayo. Las solicitudes están en nuestro sitio web y deben entregarse antes de que termine este mes," he said; the transcript did not specify an exact calendar deadline. He invited questions or comments by email or phone before closing the presentation.
Piller identified himself as having served as the district's finance director since July and said he was asked by Superintendent Carpenter to present the update. He thanked the community for its support and closed by saying, "Es un gran día para ser un ranger."
