(1) For a school district or an education service district, the financial summary required under ORS § 294.438 (1) must state separately the total amount of resources included in the budget in each of the following categories:

(a) Beginning fund balance;

(b) Property taxes other than local option taxes;

(c) Local option taxes;

(d) Local sources;

(e) Intermediate sources;

(f) State sources;

(g) Federal sources;

(h) Interfund revenue transfers; and

(i) The total of all other budget resources.

(2) For a school district or an education service district, the financial summary required under ORS § 294.438 (1) must state separately the total amount of expenditures and other requirements included in the budget in each of the following objects:

(a) Salaries;

(b) Associated payroll cost;

(c) Purchased services;

(d) Supplies and materials;

(e) Capital outlay;

(f) Other objects other than debt service;

(g) Debt service;

(h) Interfund transfers;

(i) Operating contingencies; and

(j) Unappropriated ending fund balance and reserves.

(3) For a school district or an education service district, the financial summary required under ORS § 294.438 (1) must state separately the total amount of expenditures and other requirements and the total number of employees stated in full-time equivalent positions included in the budget in each of the following functions:

(a) Instruction;

(b) Support services;

(c) Enterprise and community services;

(d) Facilities acquisition and construction;

(e) Other uses other than debt service and interfund transfers;

(f) Debt service;

(g) Interfund transfers;

(h) Operating contingencies; and

(i) Unappropriated ending fund balance and reserves.

(4) For a community college district, the financial summary required under ORS § 294.438 (1) must state separately the total amount of resources included in the budget in each of the following categories:

(a) Beginning fund balance;

(b) Property taxes other than local option taxes;

(c) Local option taxes;

(d) Tuition and fees;

(e) Other local sources;

(f) State sources;

(g) Federal sources;

(h) Interfund revenue transfers; and

(i) The total of all other budget resources.

(5) For a community college district, the financial summary required under ORS § 294.438 (1) must state separately the total amount of expenditures and other requirements included in the budget in each of the following objects:

(a) Personnel services;

(b) Materials and services;

(c) Financial aid;

(d) Capital outlay;

(e) Debt service;

(f) Other requirements;

(g) Transfers;

(h) Operating contingencies; and

(i) Unappropriated ending fund balance and reserves.

(6) For a community college district, the financial summary required under ORS § 294.438 (1) must state separately the total amount of expenditures and other requirements and the total number of employees stated in full-time equivalent positions included in the budget in each of the following functions:

(a) Instruction;

(b) Instructional support;

(c) Student services other than student loans and financial aid;

(d) Student loans and financial aid;

(e) Community services;

(f) College support services other than facilities acquisition and construction;

(g) Facilities acquisition and construction;

(h) Interfund transfers;

(i) Other objects;

(j) Operating contingencies; and

(k) Unappropriated ending fund balance and reserves. [2011 c.473 § 10; 2013 c.420 § 2]

[1985 c.356 § 3; 1993 c.97 § 16; 2001 c.135 § 19; 2007 c.783 § 120; renumbered 294.378 in 2011]