North Wasco budget projects $44.1M general fund as PERS costs surge

The North Wasco County School District presented a maintenance‑level proposed budget for 2025–26 that projects $44.1 million in General Fund revenue, a 5.7% increase from last year, district Chief Financial Officer Randy Anderson told the budget committee on May 6.

Anderson described pension costs as the single largest pressure on the budget, saying the district included a net $2.63 million increase for Public Employees Retirement System payments. "For employees in the Oregon Public Service Retirement Program—those hired after August 2003—the employer contribution rate increased from 10.49% to 23.04%," Anderson said, calling that rate change a substantial strain on maintaining current staffing levels.

Anderson cautioned that the budget rests on multiple estimates: the State School Fund (SSF) allocation, local property tax receipts, and assorted federal grants. He noted the SSF figure used in planning reflects the Governor's March proposal and that final SSF numbers typically do not settle until mid‑June. "We’re dealing with far more unknowns than known. Flexibility is key," he said.

The superintendent’s written budget message framed the plan as a roll‑forward of current services consistent with ORS 294.391, and the district proposes a permanent tax rate levy of $5.2399 per $1,000 of assessed value to support the General Fund. Budget committee members pressed officials on the potential impacts if federal grant titles are eliminated or renamed; Anderson said the budget includes some grant lines without assigned staff to preserve program continuity if funding does not materialize.

The committee recessed the meeting after the presentation; staff said further adjustments are likely as state and federal funding decisions become final.