2025 Budget Book Proposed

PORTLAND PUBLIC SCHOOLS
2024-25
PROPOSED
BUDGET Portland Public Schools
School District No . 1J,
Multnomah County, Oregon
VOLUME #1
FISCAL YEAR JULY 1, 2023 - JUNE 30, 2024 www.pps.net
Cover artwork created by: Rachel, 4th Grade - Buckman Elementary School
501 N DIXON STREET, PORTLAND, OREGON 97227

This Meritorious Budget Award is presented to:

for excellence in the preparation and issuance of its budget
for the Fiscal Year 2023–2024.
The budget adheres to the principles and standards

of ASBO International’s Meritorious Budget Award criteria.
John W. Hutchison Siobhán McMahon, CAE

President Chief Operations Officer/
Interim Executive Director
ii
Portland Public Schools Nondiscrimination / Anti-Harassment Statement
Portland Public Schools recognizes the diversity and worth of all individuals
and groups and their roles in society. It is the policy of the Portland Public
Schools Board of Education that there will be no discrimination or harassment
of individuals or groups on the grounds of age, color, creed, disability,
marital status, national origin, race, religion, sex or sexual orientation in any
educational programs, activities or employment.
Board of Education Policy

1.80.020-P
iii
TABLE OF CONTENTS
Executive Summary......................................................................................................1
Executive Summary.............................................................................................................................2
Superintendent’s Budget Message...................................................................................................3
Budget Document Format.................................................................................................................6
Budget Calendar................................................................................................................................7
District Goals and Objectives............................................................................................................8
District Strategic Plan Summary......................................................................................................11
Budget Overview..............................................................................................................................15
State School Fund Grants and Property Tax Revenues.................................................................34
School Staffing Changes..................................................................................................................35
Capital Projects Summary for 2024-25...........................................................................................37
School Board.....................................................................................................................................38
Community Budget Review Committee (CBRC)...........................................................................38
Administrative Personnel..................................................................................................................39
Organizational Section............................................................................................. 41
Organizational Section.....................................................................................................................42
The District and the Community.....................................................................................................43
The Board of Education....................................................................................................................44
District Strategic Plan........................................................................................................................46
Policies and Regulations...................................................................................................................50
Budget Calendar..............................................................................................................................55
Portland Public Schools Fund Structure.........................................................................................56
Classification of Revenues and Expenditures................................................................................58
Financial Board Policies....................................................................................................................59
Financial Section........................................................................................................ 65
Financial Section...............................................................................................................................66
Financial Overview............................................................................................................................67
All Funds Resources..........................................................................................................................79
All Funds Requirements by Major Function...................................................................................80
All Funds Requirements by Object.................................................................................................81
3-Year Forecast All Funds.................................................................................................................82
Interfund Transfer Schedule ............................................................................................................83
Variance by Major Function ............................................................................................................84
Variance by Major Object ................................................................................................................85
General Fund Summary (100)..........................................................................................................86
Budgeted Positions by Minor Function (General Fund)...............................................................96
Accrued Obligation for Post-Employment Benefits......................................................................97
Special Revenue Funds Summary (200).........................................................................................98
Student Body Activity Fund (201)................................................................................................. 102
Cafeteria Fund (202)...................................................................................................................... 105
Grants Fund (205)........................................................................................................................... 109
PERS Rate Stabilization Reserve Fund (225)................................................................................ 114
Student Investment Account Fund (251)..................................................................................... 117
Dedicated Resource Fund (299)................................................................................................... 121
Debt Service Funds Summary (300)............................................................................................ 126
Debt Service Overview.................................................................................................................. 130
PERS UAL Debt Service Fund (308).............................................................................................. 133
Full Faith and Credit Debt Service Fund (320)............................................................................ 136
GO Bonds Debt Service Fund (350) ........................................................................................... 139
Capital Projects Funds Summary (400)........................................................................................ 142
Construction Excise Fund (404).................................................................................................... 146
Full Faith and Credit Fund (420)................................................................................................... 150
Energy Efficient Schools Fund (435)............................................................................................ 153
Harriet Tubman MS Relocation Fund (437)................................................................................. 156
Facilities Capital Fund (438).......................................................................................................... 159
Capital Asset Renewal Fund (445)................................................................................................ 162
GO Bonds Fund (450).................................................................................................................... 165
Bond Program Summary............................................................................................................... 169
Other Capital Projects.................................................................................................................... 177
Internal Service Funds Summary (600)........................................................................................ 178
Self Insurance Fund (601).............................................................................................................. 182
Property & Liability Insurance (602)............................................................................................. 186
Unemployment Fund (603)........................................................................................................... 189
Multnomah Education Service District Allocation...................................................................... 192
Informational Section............................................................................................. 195

Informational Section..................................................................................................................... 196
Portland Public Schools Assessed Value of Taxable Property................................................... 197
Property Tax Levies and Collections............................................................................................. 198
Budget’s Effect on Average Homeowner.................................................................................... 199
Principal Property Taxpayers in District Boundaries................................................................... 200
Demographic Data......................................................................................................................... 201
Debt Service Overview.................................................................................................................. 202
Legal Debt Limit............................................................................................................................. 204
Bonded and Other Debt............................................................................................................... 205
Long Term Debt.............................................................................................................................. 206
Personnel Resource Allocations................................................................................................... 207
FTE by Major Function and Employee Type .............................................................................. 208
School Staffing................................................................................................................................ 210
Student Enrollment History and Projected Enrollment............................................................. 224
Student Performance Measures................................................................................................... 225
Student Demographics................................................................................................................. 228
Charter Schools.............................................................................................................................. 231
Community Based Organizations (CBOs)................................................................................... 232
Glossary of Terms and Acronyms................................................................................................. 233
Appendices.............................................................................................................. 251
Expenditures Overview................................................................................................................. 253
Description of Function Codes..................................................................................................... 271
Note: In addition to the Proposed Budget, the District has compiled Individual School Reports to
accompany this document relaying specific budget, staffing, student demographics, and student
achievement information for each school in Portland Public Schools. The supplemental document
is available on the district website Budget Office page.
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Boise-Eliot/Humboldt Elementary Schooll - Literacy Night, February 29, 2024
Jefferson High School - Quarterfinal State Tournament, March 7, 2024

EXECUTIVE
SUMMARY
1
EXECUTIVE
SUMMARY
The executive summary includes the Budget Message and a
comprehensive narrative overview for the 2024-25 budget. The
narrative presents the budget in the context of the District’s Board Goals,
vision, and strategic plan. In addition, summary budget information is
presented in tabular and graphic format including student enrollment
history and projections and budget forecasts.
The School Board, acting as the Budget Committee, is responsible for

oversight and approval of the budget. The School Board adopts the
budget, makes appropriations and imposes taxes.
The Budget Overview highlights major budget changes year-over-year.
Roosevelt High School - Raising a Reader, March 2, 2024

SUPERINTENDENT’S BUDGET MESSAGE
Dear PPS Board of Education and Portland community,
The following budget for the 2024-25 school year represents months of diligent work to prioritize
our collective values of student excellence and equity while honoring the work of our dedicated
employees. It represents our best attempt to put students at the center of all investment and protect
the rich and diverse curriculum and programs that PPS offers, which should be a point of pride for
this community.
This budget also represents difficult decisions that are necessary to close a $30 million gap between
anticipated revenue and the cost of keeping everything in place from the previous year. The
significant factors contributing to this budget hole are rising costs, lower enrollment and the end
to one-time federal funding.
When I arrived in February as interim superintendent, Portland Public Schools was in a period of
transition and still trying to rebuild from the incredible disruption of Covid, an unprecedented work
stoppage, followed by a damaging ice storm. Also looming was a budget deficit after the departure
of the superintendent and the need to accelerate a search for a new, permanent leader.
One of these issues alone is a significant challenge for any school district. Put them altogether and
we have one of two choices: let these challenges divide us or use this moment to demonstrate the
remarkable resilience of the PPS community by uniting to work through these challenges together
for the best outcomes for the 45,000 students across this city who deserve our very best.
I believe that how we engage this budget and work through these difficult decisions is a first step
toward that goal – and an opportunity to show the next superintendent of PPS the character and will
of this community that remains committed to public education with a conviction that is unmatched
by any district I have been part of.
Our approach was shaped by two key principles as we reduced our spending:
1. Minimize the impact those reductions will have on students.
2. Continue initiatives that have boosted student achievement.
I believe we accomplished those goals in this recommended budget. Nonetheless, the reality is
that budget cuts mean reducing some services to students and that they, their families, and all of
us will feel that pain. The question before us now is how we work together to minimize that pain.
There will be different opinions to this question, and I hope we can have a productive, respectful
discussion about whether this proposal is the best way to balance our budget.
One decision we made early was to not shut down entire programs or close schools to save money.
Instead, this budget makes smaller, targeted cuts throughout the district – including our central
administration – to maintain as much as possible of what makes PPS special. Yes, average class size
will go up, but minimally. Some school libraries will be open fewer hours, but we are maintaining
librarians. We will have fewer custodians, and some teachers will need to transfer to open jobs at
other schools. Those are just a few examples of difficult choices we made. There are many more
reductions that will impact our community and the pages that follow include all the budget details
and rationale for our decisions.
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The next stage is the review by the Board of Education and there will be ample time for discussion
and debate both at the community level and before the Board, which ultimately must approve the
budget. The next few weeks are important to inform that final budget.
It is also important to know that PPS is not alone. School districts throughout Oregon and the
Northwest are struggling to fill budget holes left by increased costs and inadequate state funding
of education. In my view, this is a time to come together, not just as a district, but as a community
of educators and education supporters to rally behind efforts to make public education a higher
priority during the next legislative session in 2025.
I’ve been through hard financial times at a district as a teacher, a principal, and a superintendent,
and I know the urge to fight for a specific school or program. Too often, however, fighting for a
program becomes fighting against another one – and many call that advocacy. That may be self- or
individual advocacy, but ultimately, we are one community and any reduction impacting any part of
our community is a shared loss. So what I hope is that with this budget we can begin to engage in
true advocacy as a community so that we can leverage our passion and energy toward advancing
meaningful solutions that help all of our students.
I believe in this community. In the past two months, I have met so many caring, dedicated people –
students, staff, families, and community partners. You have high expectations from your schools, and
school leaders have high expectations for themselves. This commitment to our students coupled
with unwavering support for public education is the backbone of Portland Public Schools.
I know this budget is not what we want for our kids right now. I also know that if we harness the
passion and commitment in unified advocacy we can lead by example for our students and solve
the big problems ahead and build a better future – together.
I look forward to supporting this vision with you in the coming months.
Respectfully,
Dr. Sandy Husk, Interim Superintendent
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2024-25
PROPOSED
BUDGET
T WO GOALS SH A P E D OUR D E CISION S
Minimize the impact reductions Continue initiatives that have

1 2
will have on students. boosted student achievement.
B R E AK D OW N B Y MAJOR F UND
Capital Projects $2.39 11%

($1.03 billion | 43%)
+ Debt Service Funds
43% BILLION Internal Service Funds
$21.6 million | 1%
($259.1 million | 11%) TOTAL
$1.29 billion
SCH OOL S &
P R OGR A M S
B UDGE T
$1.077 BILLION
9% 36%
Special Revenue Funds General Funds

$224.3 million $853.1 million
SP EC I A L R EV EN UE FUN D S G E N E R A L F U N DS
Sources: Uses: Sources: Uses:

• Title Specific purpose • State School Fund Operations of schools,
• Nutrition Fund expenses such as drug • Local Property Tax including expenditures
and alcohol prevention; • Local Option Levy for salaries and benefits,
• Individuals with
special school projects; supplies, textbooks,
Disabilities Education • Arts Tax, Etc.
or support for disabled utilities, and other
Act funds (IDEA)
students, homeless general expenses.
• Integrated Grant students, or migrant
• Foundation, Etc. students.
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BUDGET DOCUMENT FORMAT
Welcome to Portland Public School District (PPS or the District). If you are a new reader of our
budget document or just need a review, the following section will guide you through the budget
document’s format and organization as well as the budget preparation process.
Budget Format
The Table of Contents leads the budget document and each of the four main sections has a separate
and more detailed Table of Contents. The following is a brief overview of what to expect from each
of the four sections:
y Executive Summary – This section includes the Budget Message and comprehensive narrative
overview of the 2024-25 budget. The narrative presents the budget in the context of the
District’s vision and emerging strategic plan. In addition, summary budget information, student
enrollment history and projections, budget forecasts, and benchmark data are presented in
tabular and graphic format. The School Board, acting as the Budget Committee, is responsible
for oversight, budget approval and adoption, appropriations, and imposing taxes for the
District. The Budget Overview highlights major budget changes from 2023-24 with an
emphasis on the General Fund, Special Revenue Fund, and Capital Projects Fund.
y Organizational Section – This section contains general information about the District and its
budget, including the level of education provided, geographic area served, and the number
of schools and students. Also included in this section are significant budget changes, financial
policies, procedures and regulations, and a detailed description of the budget process.
y Financial Section – This section contains required information for the District’s funds and
descriptions of significant revenue sources and expenditure categories.
y Informational Section – This section includes detailed historical and projected personnel
resource allocations, property tax information and other performance measures used by the
District.
Beaumont Middle School - Squad Games, December 15, 2023 Beach Elementary School - Black History Celebration, February 20, 2024
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BUDGET CALENDAR
Portland Public Schools
Calendar to Adopt the 2024-25 Budget
Adopted October 10, 2023
Board Board
Inform / Action
Review
September 26, 2023 School Board Meeting PEC
Board reviews draft 2024-25 Budget Calendar ✔
October 10, 2023 School Board Meeting PEC

Board adopts 2024-25 Budget Calendar ✔
BUDGET November 7, 2023 School Board Meeting PEC

Board appoints Community Budget Review Committee (CBRC) members ✔
PLANNING
February 20, 2024 School Board Budget Work Session PEC
✔
March 19, 2024 School Board Budget Work Session with CBRC PEC
✔
April 6, 2024 Publish 1st Notice of Budget Committee Meeting The Oregonian
(5 to 30 days before the meeting) Web Site
April 13, 2024 Publish 2nd Notice of Budget Committee Meeting The Oregonian
School Board Meeting TBD
April 24, 2024 CBRC in attendance
(updated) Proposed Budget: Superintendent delivers 2024-25 Proposed Budget ✔
message and presentation
May 1, 2024 School Board Budget Hearing and Budget Work Session TBD
Board receives public comment on the Proposed Budget ✔
May 7, 2024 School Board Meeting TBD

CBRC presents 2024-25 Proposed Budget Report to the Board ✔
Board discussion and feedback focused on the budget
BUDGET May 14, 2024 School Board Budget Work Session - tentative (if needed) TBD
BUILDING ✔
Approved Budget: Board as Budget Committee approves 2024-25 ✔
Proposed Budget
June 2, 2024 Publish Notice of Budget Hearing and Budget Summary The Oregonian
Web Site
June 11, 2024 TSCC Hearing (prior to School Board Meeting, pending TSCC PEC
confirmation) ✔
TSCC certifies 2024-25 Approved Budget
School Board Meeting ✔

Adopted Budget: Board conducts a public hearing, adopts budget,
makes appropriations and imposes taxes
July 15, 2024 Submit Tax Certification documentations

File budget information with County Recorder and Designated Agencies
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DISTRICT GOALS AND OBJECTIVES
Overview
Portland Public Schools, founded in 1851, is a pre-kindergarten through twelfth grade urban school
district in Portland, Oregon. Serving approximately 45,000 students in 81 schools and numerous
programs, PPS is one of the largest school districts in the Pacific Northwest.
Visioning
In 2018-19, the District engaged in a process to define a new vision. The Board wanted to tap into
the wisdom of our students, our educators, and our community to help re-imagine Portland Public
Schools. The Vision for PPS focuses on what we want to be true for our graduates. The vision is a
journey of ongoing creativity, learning, and improvement, and its boldness can speed progress
by inspiring action and collaboration. This vision has been serving as our “North Star” guiding and
aligning all of the District’s plans and innovations toward the same clear and ambitious goals.
Core Values are an organization’s enduring beliefs that remain constant over time. By making
these values explicit through value statements and tethering them to a vision, an organization can
articulate the ethical principles that guide action toward its vision:
Students at the Center Racial Equity and Social Justice
Honesty and Integrity Excellence
Respect Relationships
Creativity and Innovation Partnerships and Collaboration
Grounded in the Spirit of Portland Joyful Learning and Leadership
The Graduate Portrait is a clear and ambitious

description of what the community wants its
students to know, be and be able to do, in
order to prepare them to thrive in their lives
and careers. Our graduate portrait includes
attributes needed to prepare students
to understand, confront, and change a
global social environment that includes
racial injustice and systems that perpetuate
oppression.
PPS is committed to advancing the Graduate
Portrait elements for every student. The
PPS community wants to be very intentional
and proactive about increasing options for
each and every student. The most significant
implication of this commitment is the need to
integrate design thinking and that considers
the full range of human diversity with respect
to ability, language, culture, gender, age and
other differences.
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The Educator Essentials are distilled from
community-wide input regarding the
knowledge, skills, mindsets and dispositions
needed from adults to support the Graduate
Portrait. The Educator Essentials include
content and practice knowledge, along
with the human-connectedness aspects
of collaborating, supporting and teaching
and learning. Beyond excelling in their
own practice, PPS educators recognize the
collective effort required for the success of
every student and take responsibility for
their roles in bringing about the Educational
System Shifts.
The Educator Essentials apply to every
adult working at PPS. They underscore how
every adult’s contribution impacts students-
directly or indirectly-and, therefore, impacts
students’ success. In order to develop a
community of adults with these shared attributes, the school district is committed to helping every
PPS adult understand their role in student learning, so that each person can translate the Educator
Essentials to their own work and behaviors.
The Educational System Shifts are changes in the organization’s
priorities and how it operates. They apply across the
organization, from individual schools to the central-office
department. They create conditions that support and
encourage adults to model the Educator Essentials and
the students to achieve the Graduate Portrait.
Systems are difficult to change. They are complex,
with many interconnecting parts, and beliefs tend
to become entrenched as structures and processes
evolve. Those who benefit from a given system
usually have power within it and actively thwart
changes. Therefore, creating shifts require persistence,
widespread buy-in, continuous improvement processes,
and a demonstrated commitment to serve every individual
student in the school system.
Theory of Action
The District has developed a theory of action:
If we braid Racial Equity and Social Justice strategies into our instructional core work with our
students, teachers, and content, and build our organizational culture and capacity to create a strong
foundation to support every student, then we will re-imagine Portland Public Schools to ensure every
student, especially our Black and Native American students who experience the greatest barriers,
to realize the Vision of the Graduate Portrait.
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Strategic Plan
While the vision identifies the what and the why, the strategy that follows from the vision defines
the how. Four Strategic Themes have been prioritized into a multi-year strategic plan that will lead
to the District Goals and Strategies.
Board Goals
The PPS School Board adopted goals in the following areas for 2022-2027:
y Third Grade Reading

y Fifth Grade Mathematics
y Eighth Grade Readiness
y High School Graduation
These Board goals seek to close opportunity and outcome gaps. The Board has identified
benchmarks along the Pre-K to 12 academic continuum. These benchmarks allow the District to
gauge student progress towards realizing the Graduate Portrait.
Finance Mission
Support equitable outcomes for students through transparent stewardship of resources and
effective financial processes and services, emphasizing collaboration, responsive customer service
and continuous improvement.
Budget Goal
In 2019, the PPS Board of Education revised the District’s policy on Reserve Funds (Board Policy
8.10.025) to establish a reserve in the General Fund ranging from 5% to 10% of annual General
Fund revenues. The goal for the reserve will be set as part of the District’s long-range financial plan,
with an expectation that the District will achieve and sustain a 10% reserve.
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DISTRICT STRATEGIC PLAN SUMMARY
Forward Together
2021–2025 Strategic Plan for
Racial Equity, Inclusion, and Excellence
Portland Public Schools reImagined—our vision—

serves as our compass toward a shared “north star,”
knitting together our community’s long-term aspirations
for our graduates, educators, and the overall school
system. Forward Together: PPS’s 2021–2025 Strategic
Plan for Racial Equity, Inclusion, and Excellence is the
first in a series of multi-year strategic plans for the
district, outlining the important steps we’ll take on the
road toward realizing our vision.
Thank you for your support and engagement as we roll

up our sleeves to make our audacious strategic plan
widely understood, relevant, and real, in order to ensure
the success of everyone at Portland Public Schools.
11
The focus areas of the plan are organized under four main themes:
1
Racial Equity As a community, we have an urgency to intentionally disrupt systems of oppression, because they are closely
tied to disparities of access and educational outcomes, especially among our Black and Native American
and Social
students. We have to attack racism and longstanding, structural inequities in our system. We have to remove
Justice barriers to teaching and learning. We have to create a sense of belonging for everyone. And we will establish
a Center for Black Student Excellence, a constellation of built environments and a designated set of
culturally responsive strategies that celebrate and advance Black student achievement at PPS. The issues of
race, racism and racial equity are important to the strategic plan as a whole—and they suffuse other themes
and action areas throughout. It is important that all stakeholders see opportunities to confront racism and
promote equity in every element of our plan.
Strategic Outcomes
• Transform Structures for • Reimagine Relationships and • Ensure Equitable Access to

Racial Equity a Sense of Belonging Facility Resources
• Cultivate a Culture of Racial • Plan the Center for Black

Equity and Care Student Excellence
2
Inclusive and We celebrate the diversity of our students, and are working to provide differentiated learning experiences
and supports that meet every child where they are, work with their interests, and enable them to thrive at PPS.
Differentiated
We have a significant population who have varying abilities that require special attention and programs. Many
Learning for students with disabilities, and those with complex learning needs, were not well-served by COVID-19 virtual
Every Child learning. We need to strengthen educational offerings for every student, including those with disabilities, and
expand resources for their physical and emotional safety. And we must make learning relatable and relevant
for real-world contexts—for jobs, technology, and challenges of the future—for every student.
Strategic Outcomes
• Develop an Integrated • Implement Multi-Tiered • Promote an Inclusive Mindset

Instructional Framework System of Supports
• Build the Advocacy Power
• Design Learning Experiences • Establish Systems and of Students and Families of
that Promote Self-Directed, Structures for Inclusion Students with Disabilities
Future-Ready Learning
3
Professional To become a world-class school district, we must hire talented people from diverse backgrounds and
Excellence experiences. We also know that our world-class staff needs ongoing professional support and resources.
This will require action across many forms, including better communication and coordination; career
and Support pathways for educators, building our educators’ capacity in social and emotional support to students; and
a culture of adult learning to accelerate student achievement.
Strategic Outcomes
• Develop a Diverse, High- • Advance Our Organizational

Quality, and Thriving Workforce Learning Culture and Practice
4
Embracing We need to create and support a culture open to positive change—as a system. The way we solve problems
systematically, the way we build a culture and approach to successfully manage our work, the way we build
Change
trust and promote empathy, the way we communicate within our system and to our stakeholders—all of these
are actions that require constant refinement and improvement.
Strategic Outcomes
• Socialize Our Vision and • Embed System-Wide • Launch an Innovation

Strategic Plan Data-Driven Continuous Practice that Reimagines
Improvement Practices System Problem Solving
• Build a Collective Sense
of Trust and Belonging • Establish Exceptional Service • Cultivate and Promote Aligned
Culture and Standards Community Partnerships
• Establish a System-Wide
Project Management Culture • Implement a Proactive, • Develop a Coherent
and Practice Effective, and Creative System-Wide Community
Communication Practice Engagement Approach
To learn more about our Strategic Plan, visit pps.net/forwardtogether 12

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Our Vision Student-centered Indicators
A graduate of Portland Public Schools will
be a compassionate critical thinker, able to We will increase
collaborate and solve problems, and be > Students who report increasing sense of belonging as measured by
prepared to lead a more socially just world. the Successful Schools Survey
> Number of students on track for the Graduate Portrait milestones as
Our Mission expressed by the Graduate Portrait continuum
We provide rigorous, high-quality academic
learning experiences that are inclusive We will reduce
and joyful. We disrupt racial inequities to
> Opportunity gaps for Black and Native students by increasing numbers of students
create vibrant environments for every
prepared for 1st grade as measured by an appropriate set of early learning indicators,
student to demonstrate excellence.
and by our progress on our Board Goals
Our Theory of Action > Disproportionate identification of students in Special Education, especially our Black,
Native, and English Learner students
If … We braid Racial Equity and Social
Justice strategies into our instructional > Disproportionality in exclusionary discipline measures for our Black and Native students
core, work with our students, teachers,
and content, and build our organizational Students will
culture and capacity to create a strong
> Report learning is more engaging and relevant for their future
foundation to support every student…
> Report their learning experiences support their understanding and attainment
Then … We will reImagine Portland Public
of the Graduate Portrait
Schools to ensure every student, especially
our Black and Native American students > Be able to self-assess growth on the Graduate Portrait, including an adapted Graduate
who experience the greatest barriers, Portrait for students with disabilities, using a developmentally appropriate continuum
realizes the Vision of the Graduate Portrait.
Other Success Indicators Related to Educator Essentials

and Implementation of Key Strategies
> Increases in number of educators of color who are hired and retained, and in educators
of color reporting feeling a sense of belonging
> The regular use of Educator Essentials to self-assess professional growth
> Data driven, continuous improvement practices evident at grade level, schools,
departments, and district as a whole
> Evidence that educators are aligning their work and professional learning to the Vision
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BUDGET OVERVIEW
Background
Portland Public Schools is the largest school district in the state of Oregon. PPS serves approximately
45,000 students pre-kindergarten through twelfth grade in 81 schools and numerous programs,
including Odyssey and ACCESS Academy, charter schools, and Community Based Organizations.
Not including pre-kindergarten, PPS serves approximately 44,000 students district-wide. PPS
serves a population of students and families from economically, ethnically, and racially diverse
backgrounds. Educational services and programs provided include general and special education,
career and technical education, and a variety of alternative programs.
PPS is governed by a Board of Education comprised of seven elected members serving four-year
terms. Board members serve as community volunteers and do not receive compensation for their
work. The Board is the District’s policy-making body and is responsible for determining the District’s
long-range direction, calling for elections on bond proposals, and approving the annual budget.
The District’s Superintendent reports directly to the Board of Education.
Financial resources for the District are allocated between several individual funds, the largest
of which is the General Fund. The General Fund is unrestricted and provides the majority of the
District’s operational budget for personnel, instruction, and operating expenses.
General Fund resources largely come from local and state sources, including the permanent rate
property taxes and the State School Fund (SSF) grant. Local sources of revenue primarily include
property taxes, the Local Option Levy, and Gap Tax. Revenues from the Local Option Levy and Gap
Tax go directly to PPS and are excluded from the State School Fund formula.
The District imposes a total permanent tax rate of $5.2781, which is made up of the original permanent
rate of $4.7743 and the gap portion of $0.5038. The 2009 Oregon Legislature re-authorized the gap
portion of the District’s permanent tax rate limit, which is the difference between the 1990 Measure
5 limit and the 1997 Measure 50 limit on local property taxes.
The Local Option Levy funds teaching positions and classroom support. PPS first passed a five-year
local option levy in 2011, and it was renewed in 2014 for another five years. Thanks to our voters,
the local option levy continues for a third five-year term, which was approved in November 2019
at a rate of $1.9900 per $1,000 of assessed value. The District is seeking a fourth five-year term on
the May 2024 ballot.
Voter-approved bond measures are the primary source of funding for the District’s major capital
improvement projects, such as school modernization work. In November 2020, voters approved a
$1.20 billion school bond measure that allows PPS to continue the vital work of improving the health
and safety of our aging school buildings with new roofs and mechanical systems, seismic retrofits,
accessibility and security upgrades. The bond also includes modernization work at Jefferson High
School and Benson Polytechnic High School and investments in curriculum and technology.
In 2019, the PPS Board of Education revised the District’s policy on Reserve Funds (Board Policy
8.10.025) to establish a reserve in the General Fund ranging from 5% to 10% of annual General
Fund revenues. The goal for the reserve will be set as part of the District’s long-range financial plan,
with an expectation that the District will achieve and sustain a 10% reserve.
Projected Outstanding Debt as of June 30, 2024: $1.80 billion
Projected Outstanding Debt as of June 30, 2025: $1.60 billion
Permanent Property Tax Rate: $5.2781 per $1,000 assessed property value
15
Budget Preparation
The District develops an annual budget using available resources to address PPS strategic
and Board goals, core values, organizational priorities, and obligations. As part of the budget
development process for 2024-25, the District incorporated targeted community input, braiding
the four overarching themes from our strategic plan, Forward Together, and best practices to lay
the foundation for improved student outcomes.
In the 2024-25 budget development, principals were engaged early in the process to inform
school staffing and central office budgets. A principal survey yielded key findings and informed
identification of key investments to maintain. Cross-functional District leaders were engaged
throughout the budget process to inform decision-making. PPS communities, including students
and their families, staff, volunteers, and many others, have guided the District’s vision, Graduate
Portrait, and strategic plan and have informed key investments such as curricula and instructional
framework adoption. Communities have identified gaps in programming and helped the District
advance toward achieving greater racial equity and social justice in our schools and programs.
Budgeting Highlights
The Board Goals
The PPS School Board adopted goals in the following areas in June 2022 for 2022-2027:
y Third Grade Reading

y Fifth Grade Mathematics
y Eighth Grade Readiness
y High School Graduation
These Board goals seek to close the opportunity and outcome gaps between students of color
and their white peers. The Board has identified a set of benchmarks along the pre-Kindergarten
through twelfth-grade academic continuum. These benchmarks allow the District to gauge student
progress toward realizing the Graduate Portrait.
Forward Together: The Strategic Plan’s Four Themes

The District focus is described in the strategic plan, Forward Together. It describes a set of collective
and coherent actions and goals that, taken together, will set in motion the changes needed to bring
our vision to fruition. The strategic plan is organized into four themes:
y Racial Equity and Social Justice

y Inclusive and Differentiated Learning for Every Child
y Professional Excellence and Support
y Embracing Change
Closing the Budget Gap

District revenues are not keeping pace with the costs of operating the school system. Revenues
are growing modestly, but expenditures are increasing much more quickly, causing an ongoing,
or structural, gap. The District is proposing to close the gap between revenue and expenditures
primarily by reducing 2024-25 expenditures by approximately $30 million (compared to the
significantly larger increases in costs that would otherwise occur). Additional budget reductions
are expected in 2025-26. The District has prioritized student outcomes and the student experience
in budgeting and is seeking to minimize impacts on our classrooms.
16
Federal Pandemic Funding is Ending
The District does not anticipate pandemic-related federal relief will be available in 2024-25. One-
time Elementary and Secondary School Emergency Relief Funds (ESSER) were critical in recovering
from the pandemic. The District used ESSER dollars in various ways. Initial investments focused
on pandemic learning conditions, including purchases supporting remote learning and facility
upgrades to support safe operations of schools (for example, air filtration investments). Subsequent
investments addressed learning loss and academic recovery from the pandemic. ESSER plans were
informed by community engagement and focused on the District’s core needs. More information
on how the District used ESSER dollars is available here.
Some investments formerly funded by ESSER will continue in 2024-25 on other funding sources.
These include:
y Evening Scholars personnel

y Summer programming
y Safety and security professional development and supplies
y Professional development supporting curriculum adoption
y Climate response
Integrated Grant
Through Aligning for Student Success, the Student Success Act (SSA) - HB 3427, the Oregon
Department of Education has integrated six initiatives: High School Success, Student Investment
Account, Continuous Improvement Planning, Career and Technical Education, Early Literacy, and
Early Indicator and Intervention Systems. PPS expects to receive about $65 million from Integrated
Grant funding for the 2024-25 school year. This funding supports the District’s capacity to meet
strategic goals and Board goals, improve access to career and technical education, and eliminate
opportunity gaps.
Oregon allocated $3.2 million to PPS in 2023-24 and $3.4 million in 2024-25 to support early literacy.
Early Literacy Grant is a new grant designed to support literacy development for the District’s
youngest learners. Funding is planned for learning acceleration programming, reading intervention,
and supporting multilingual, emergent bilingual, and special education students.
General Obligation Bonds
The District sold $365.5 million in General Obligation Bonds, Series 2020B, in the winter of 2020
to support the first phase of the facilities modernization, security improvements, Americans with
Disabilities Act (ADA) upgrades, technology, and curriculum work outlined in the 2020 bond
authorization.
The District issued $420.0 million in General Obligation Bonds on the 2020 Authorization in spring
2023.
New Sub-Funds in the Internal Service Fund
There are two new sub-funds in the Internal Service Fund for 2024-25: the Property & Liability
Insurance Fund and the Unemployment Fund. A transfer from the General Fund provides resources
for the Property & Liability Insurance Fund. Principal resources for the Unemployment Fund are
services provided to other funds for unemployment insurance; a percentage rate is charged to
other funds based on payroll expenditures.
School Staffing
The PPS staffing model uses enrollment projections to determine the school staffing allocation
and ensures:
17
y Each school, especially small schools and those with underserved student populations, has
an adequate number of teachers
y Core program is supported
y Labor partner contract requirements are met
y Meeting or progressing towards meeting state requirements, including physical education
and health requirements
y Equity and special revenue funds are put to best and highest use
y Compliance with Oregon Local Budget Law (ORS 294)
y All direct and indirect costs by subject, grade level, organization, and school are accounted for
Due to the need to make budget reductions for 2024-25, the District analyzed the overall system
of school-based supports (including central and school-based positions). This analysis found some
redundancies. The District was strategic and specific about allocations to the schools that need
additional support. Through this process, core requirements were isolated from enhancements.
Enhancements were then analyzed and, in some cases, reduced.
Workforce Compensation
Through collective bargaining in 2023-24, the District reached agreements with most PPS employee
groups to increase compensation and benefits significantly. These investments will help attract,
retain, and recognize talented and dedicated staff in classrooms and other critical roles across the
District, especially in light of rising household costs.
The Meritorious Budget Award

PPS received a Meritorious Budget Award from the Association of School Business Officials
International for the 2023-24 budget for providing:
y A user-friendly document with an abundance of information in graphic and narrative form to
meet the needs of varied readers, including the average taxpayer
Budget Overview
2024-25 will be the final year of the Oregon Legislature’s biennial budget cycle for 2023-25. PPS has
based the budget on state funding of a $10.2 billion State School Fund and a $1.1 billion Student
Investment Account (SIA).
PPS is proposing a budget of $2.39 billion for 2024-25 and is using all available resources to meet
the board goals and priorities set forth by PPS leadership.
The 2024-25 budget is focused on three areas:
y The core needs of students:
` Meeting students’ mental and behavioral health needs

` Learning acceleration
` Wraparound supports
y Increasing academic achievements and reducing academic disparities for:
` Black, Indigenous, and Students of Color

` Students with disabilities
18
` Emerging bilingual students
` Students navigating poverty, homelessness, foster care, and students that have
historically experienced disparities in our schools
y Increasing salaries and benefits for employees to improve staff retention and recruitment
Budget Assumptions
Revenues
The District’s estimate of available resources in 2024-25 is based on the following assumptions:
y The District Extended Average Daily Membership Weighted (ADMw) is projected to be 52,213.
y The estimated SSF distribution is based upon a $10.2 billion State School Fund to be distributed
at 49/51% split over two years, with PPS' share of the second year being $234.7 million.
y The estimated overall property tax and local option revenue to be collected by the District
during 2024-25 is approximately $429.5 million and is based upon an approximate 4%
growth factor for property taxes, an approximate decline of 3% in local option revenue due
to reductions in business property values and an estimated 96% collection rate based on
historical receipts.
y The District’s General Fund beginning fund balance, considered a resource in the budget
process, is estimated to be $84.2 million on July 1, 2024.
y The Multnomah Education Service District (MESD) pass-through or “Transit” dollars anticipated
for 2024-25 is $7.0 million. It is based upon changes to the service plan selection and will be
refined not only through the budget process but throughout the year, depending on student
needs and available funding.
y The District experienced significant losses in a January 2024 ice storm. The District is seeking
cost recovery through insurance. In addition to insurance proceeds, a federal emergency
declaration allows the District to pursue Federal Emergency Management Agency (FEMA)
reimbursements. The District estimates that resources related to ice storm cost recovery are
between $20 and $25 million.
Expenses
The District’s 2024-25 plans are based on a number of projected expenditures, with capital outlay
and labor costs being the largest expenses.
It is important to note that the committed contingency amounts identified in the budget are to
cover a variety of items, such as:
y Staffing for enrollment in excess of projections

y Unforeseen expenses
The proposed expenditures for 2024-25 are based upon the following assumptions:
y The salary schedules for each labor group are established by existing agreements
y The Public Employees Retirement System (PERS) Board released the contribution rates for the
biennium beginning July 1, 2023:
19
` Portland Public Schools is anticipating a 0.0% PERS contribution rate with no direct
payment to PERS. However, the District will have debt service payments on bonds
issued to address PERS Unfunded Actuarial Liability (UAL).
` The PERS Unfunded Actuarial Liability (UAL) requires a fringe rate of 16.33% applied
to PERS eligible payroll, down from 16.46% in 2023-24.
y Other employer labor costs are based on the assumption of the group health insurance negotiated
amount and the following: 7.65% FICA, 1.17% self-funded Unemployment Compensation,
0.48% Retiree Health Insurance, 0.45% Paid Family Medical Leave (PFML), 0.33% Workers’
Compensation, 0.19% Other Employer Paid Benefits, and 0.16% Early Retirement.
Revenue Factors
Portland Public Schools 2020-21 2021-22 2022-23 2023-24 2024-25
Real Market Value (in Billions) $140.25 $147.26 $157.08 $156.67 $155.10
Total Net Assessed Value (in $69.01 $72.46

$56.04 $59.74 $62.49
Billions)
Property Tax Rate Extended
(per $1000 Assessed Value):
Operations $5.28 $5.28 $5.28 $5.28 $5.28
Local Option for Operations $1.99 $1.99 $1.99 $1.99 $1.99
Debt Service GO Bonds $2.44 $2.33 $2.30 $2.38 $2.50
Total Property Tax Rate $9.67 $9.60 $9.57 $9.65 $9.77
Less Measure 5 Adjustments $22,989,685 $24,819,007 $25,154,736 $35,762,128 $40,000,000
Average Daily Enrollment - ADMr 46,649 44,747 44,548** 43,514** 43,302*
Weighted Enrollment - ADMw 55,688 53,500 53,414** 52,232** 51,940*
Weighted Enrollment - ADMw

57,825 55,688 53,500 53,414** 52,232**
Extended
* Projected
** Latest estimates from ODE and Tax S pervising and Conservation Commission
20
DEBT DETAIL SCHEDULES
Bonded and Other Debt (In Thousands)
Outstanding at 2024-25 Principal 2024-25 Interest
Issue Date Series Original Issue June 30, 2024 Payments Payments
April 30, 2015 2015B 244,700 97,090 7,665 3,829

August 10, 2017 2017B 241,890 169,745 3,345 5,695
April 14, 2020 2020 441,320 267,390 44,140 11,931
December 30, 2020 2020B 365,465 267,255 - 6,918
December 30, 2020 2020C 53,965 47,545 4,295 737
April 27, 2023 2023 420,000 363,215 64,870 17,110
Limited Tax Pension Obligation Bonds
October 31, 2002 2002B 156,580 88,580 22,550 4,916

April 30, 2003 2003B 156,370 127,705 31,550 7,253
July 15, 2021 2021 399,390 362,365 14,220 7,456
Full Faith & Credit Ogligations
August 4, 2016 2016 Qualified Zone 4,000 2,600 200 -

November 9, 2016 2016 FF&C Taxable 5,048 2,973 335 84
Total 1,796,463 193,170 65,927
21
FY2024-25 School District 1J, Multnomah County, Oregon
Long Term Debt
LTD Tax Pension 2016 Qualified FF&C Taxable 2015 GO 2017 GO 2020 GO 2020B GO 2020C GO 2023 GO
Fiscal Year & Refunding Zone Bonds Debt 2016 Bonds Bonds Bonds Bonds Bonds Bonds TOTAL
Principal:
2025 68,320 200 335 7,665 3,345 44,140 - 4,295 64,870 193,170
2026 76,755 200 345 8,390 3,305 26,630 - 4,535 12,345 132,505
2027 83,940 200 355 9,165 3,780 29,010 - 4,780 13,955 145,185
2028 50,670 200 365 9,805 4,285 31,540 590 5,035 15,090 117,580
2029 18,495 200 375 10,675 4,780 34,190 850 5,300 16,665 91,530
2030-2034 111,525 1,000 1,198 51,390 32,475 55,420 49,765 23,600 62,515 388,888
2035-2039 151,345 600 - - 49,115 46,460 72,545 - 59,060 379,125
2040-2044 17,600 - - - 68,660 - 97,010 - 28,520 211,790
2045-2049 - - - - - - 46,495 - 90,195 136,690
2050-2054 - - - - - - - - - -
Principal Total $ 578,650 $ 2,600 $ 2,973 $ 97,090 $ 169,745 $ 267,390 $ 267,255 $ 47,545 $ 363,215 $ 1,796,463
Interest:
2025 19,625 - 84 3,830 5,695 11,931 6,918 737 17,110 65,929
2026 16,447 - 74 3,446 5,528 9,724 6,918 651 13,867 56,654
2027 12,818 - 63 3,027 5,363 8,392 6,918 560 13,249 50,390
2028 8,811 - 52 2,752 5,174 6,942 6,918 464 12,552 43,665
2029 6,686 - 41 2,262 5,045 5,365 6,888 364 11,797 38,449
2030-2034 27,858 - 54 4,362 22,319 13,518 30,278 816 48,523 147,728
2035-2039 13,410 - - - 16,354 2,842 20,785 - 33,453 86,844
2040-2044 440 - - - 7,323 - 11,198 - 19,911 38,873
2045-2049 - - - - - - 1,466 - 12,662 14,128
2050-2054 - - - - - - - - - -
Interest Total $ 106,095 $ - $ 368 $ 19,679 $ 72,801 $ 58,714 $ 98,287 $ 3,592 $ 183,124 $ 542,660
Total Debt Service $ 684,745 $ 2,600 $ 3,341 $ 116,769 $ 242,546 $ 326,104 $ 365,542 $ 51,137 $ 546,339 $ 2,339,123
Payments by Debt Service Fund, FY 2024/25
Fiscal Year & Refinding Zone Bonds Debt 2016 Bonds Bonds Bonds Bonds Bonds Bonds TOTAL
Fund 308 87,945 87,945
Fund 322 200 200
Fund 323 419 419
Fund 350 11,495 9,040 56,070 6,918 5,032 81,980 170,535
Total $ 87,945 $ 200 $ 419 $ 11,495 $ 9,040 $ 56,070 $ 6,918 $ 5,032 $ 81,980 $ 259,099
22
2024-25 BUDGET
The budget presented in this document represents the financial plan for PPS. It is balanced and
contains estimates of the revenues and expenditures needed to support the program offerings
of the District for a single year. In total, it demonstrates the District’s strategies and operational
requirements for serving PPS students during the 2024-25 school year.
Due to the time restriction between developing the 2024-25 budget and the approval by the Board
of Education of an amendment to the 2023-24 budget, all comparisons are between the 2024-25
budget and the 2023-24 adopted budget. The 2023-24 amended budget resulted in an increase
of $61.0 million to the 2023-24 adopted budget. The 2023-24 amended budget, approved via
Board Resolution Number 6813, included the following major components not reflected in other
parts of the 2024-25 budget:
y $15.2 million General Fund - Beginning Fund Balance and appropriation adjustments
` Recognize resources to true up the unaudited Beginning Fund Balance and

recognize additional State School Fund revenue
` Adjust appropriation levels to more accurately reflect updated spending and
contingency plan, including Instruction and Support Services functions
y $8.7 million Special Revenue Fund - Revenue and appropriation adjustments
` Recognize additional state resources

` Adjust appropriation levels to more accurately reflect updated spending and
contingency plan, including Instruction, Support Services, and Enterprise and
Community Services functions.
y $37.1 million Capital Projects Fund - Beginning Fund Balance and appropriation adjustments
` Recognize resources to true up the unaudited Beginning Fund Balance, recognize

additional state revenue, and reduce Bond Proceeds and Premiums resources.
` Adjust appropriation levels to more accurately reflect the updated spending plan
within the Facilities Acquisition and Construction function.
y $1.0 million Internal Service Contingency Fund - Appropriation adjustments from risk
management
` Adjust appropriation levels to more accurately reflect the updated spending and
contingency plan, including the Support Services function.
The total combined budget, including all funds, increased 9.5% or about $206.8 million, from
$2.18 billion in 2023-24 to $2.39 billion in 2024-25, including a contingency of $44.2 million and
an ending fund balance of $22.4 million.
23
Combined Budget (All Funds)
in billions
24
Total Resources
Total resources in the 2024-25 budget include federal, state, intermediate, and local sources, as
well as long-term debt receipts, interfund transfers, and beginning fund balance. The proposed
revenue in 2024-25 for all funds is $2.39 billion and represents an increase of $206.8 million from
the 2023-24 budget.
The Beginning Fund Balance, including Capital Projects Funds, represents the largest resource for
the District at $689.2 million, or 28.8% of the District’s total resources. Local Sources (property taxes)
contribute the second largest portion of resources for all funds, with $511.7 million or 21.4%. Other
Budgeted Resources (including bond proceeds/premiums, lease proceeds, and sale of fixed assets)
is the 3rd largest source with $431.0 million or 18%. State Sources is the fourth largest revenue
contributor,
Summary with $358.5
of Resources million
by Major or 15.0%.
Object - All Funds (in thousands)
Summary of Resources by Major Object - All Funds (in thousands)
Actual Actual Actual Budget Proposed Appro

Actual Actual Actual Budget Proposed Approved Adopted
Summary2020-21
of Resources by Major Object - All Funds (in Thousands)
Resource
2020-21 2021-22 2022-23 2023-24 2024-25 2024-
Resource
2021-22 2022-23 2023-24
Summary of Resources
BEGINNING by 2024-25
Major
FUND 2024-25 2024-25
Object - All Funds (in thousands)
BALANCE 782,952 906,725 672,720 564,037 689,175
CURRENT YEAR PROPERTY TAXES OTHER THAN LOCAL OPTION 411,749 440,342 456,422 487,572 511,662
782,952 906,725 672,720
CURRENT YEAR LOCAL OPTION PROPERTY TAXES
564,037 689,175 100,955
-104,719 109,213
- 114,676 104,608
TAXES OTHER THAN LOCAL OPTION Resource 411,749 440,342
OTHER 456,422
REVENUE FROM 487,572
LOCAL SOURCES 511,662 90,886 -116,881 -
2020-21 2021-22 2022-23 2023-24 2024-25 2024-25 159,803
2024-25147,344 158,696
2000 - REVENUE - INTERMEDIATE SOURCES 15,185 13,479 9,400 16,181 53,965
ON PROPERTY BEGINNING
TAXES FUND BALANCE 100,955 104,719 109,213
782,952
3000 - REVENUE FROM STATE SOURCES
114,676672,720104,608
906,725 564,037 689,175 -
311,531 345,752
-
366,303
- -
326,822 358,487
CURRENT YEAR PROPERTY TAXES OTHER THAN LOCAL4000
OPTION 411,749 440,342
AL SOURCES 90,886 116,881
- REVENUE FROM FEDERAL SOURCES159,803 147,344456,422158,696
487,572 511,662 94,693
66,589 - -
-
110,354 -
108,121 68,676
CURRENT YEAR LOCAL OPTION PROPERTY TAXES 100,955
5200 - INTERFUND TRANSFERS 104,719 109,213 114,676 104,608
2,466 1,825 - 1,901 -1,694 12,537
ATE SOURCESOTHER REVENUE FROM LOCAL SOURCES15,185 13,479 90,8869,400
ALL OTHER BUDGET RESOURCES 116,881 16,181159,803 53,965 158,696 -400,953
147,344 450,787 -
465,856
- -
415,610 431,046
E SOURCES 311,531
2000 - REVENUE - INTERMEDIATE SOURCES 345,752
Total Resources 366,303
15,185 326,822
13,479 358,487
9,400 16,181 2,233,099 -
53,9652,425,370 -
2,351,970
- 2,182,057
- 2,388,852
RAL SOURCES 3000 - REVENUE FROM STATE SOURCES 66,589 94,693 311,531
110,354 345,752
108,121366,303 68,676
326,822 358,487
- -
- -
4000 - REVENUE FROM FEDERAL SOURCES 66,589 94,693 110,354 108,121 68,676 - -
Percent of Resources by Major Object - All Funds
RS 5200 - INTERFUND TRANSFERS 2,466 1,825 1,901
2,466 1,694
1,825 1,901 12,537
1,694 12,537 - - - -
RCES ALL OTHER BUDGET RESOURCES 450,787 400,953 465,856
450,787 415,610465,856431,046
400,953 415,610 431,046 - - - -
Total Resources 2,233,099 2,425,370 2,351,970 2,182,057 2,388,852 - -
2,233,099 2,425,370 2,351,970 2,182,057 2,388,852 - -

Certain numbers have been rounded up or down. There may therefore be discrepancies between the actual totals of the individual amounts in the tables
and the totals shown.
25
N 287,539 256,689 285,717 831,707 50.00 1,027,836 -
S 246,806 619,232 226,739 252,744 - 262,135 -
2,466 1,825 1,901 1,694 - 12,537 -
Total Requirements
-
The 2024-25 budget-expenditures for
- all funds
48,414 44,156 as compared- to
represent a $206.8-million increase
the 2023-24672,720
906,725 adopted budget. Expenditures
895,164 are categorized by major
26,313 - function
22,423and major object.
-
y Major2,425,371
2,233,099 function includes instruction, 2,182,057
2,351,970 support services, enterprise
6,246.46 and2,388,852
community services, facility
-
acquisition and construction, debts, transfers out, contingency, and ending fund balance.
Facilities Acquisition and Construction is the largest budget category at $1,027.8 million, or
43.0% of all funds. Instruction is the second largest budget category at $534.3 million or 22.4%.
Support Services is the third largest budget category at $452.1 million, or 18.9% of all funds.
f Requirements by Major Function - All Funds (in thousands)
Summary of Requirements by Major Function - All Funds (in Thousands)

Summary of Requirements by Major Function - All Funds (in thousands)
Function Actual Actual Actual Budget Budget FTE Proposed Approved Adopted Budget FTE
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
1000 - INSTRUCTION 417,111 460,823 471,425 520,895 3,445.61 534,305 - - 3,345.75
2000 - SUPPORT SERVICES 348,539 383,452 435,963 459,138 2,511.98 452,149 - - 2,375.60
3000 - ENTERPRISE AND COMMUNITY SERVICES 23,914 30,630 34,878 37,139 238.87 33,302 - - 230.27
4000 - FACILITIES ACQUISITION AND CONSTRUCTION 287,539 256,689 285,717 831,707 50.00 1,027,836 - - 43.50
5100 - DEBT SERVICE & 5400 - PERS UAL PROGRAMS 246,806 619,232 226,739 252,744 - 262,135 - - -
5200 - TRANSFERS OF FUNDS 2,466 1,825 1,901 1,694 - 12,537 - - -
6000 - CONTINGENCIES - - - 48,414 - 44,156 - - -
7000 - UNAPPROPRIATED FUND BALANCE 906,725 672,720 895,164 26,313 - 22,423 - - -
Total Requirements 2,233,099 2,425,371 2,351,970 2,182,057 6,246.46 2,388,852 - - 5,995.12
Percent of Requirements by Major Function - All Funds (in thousands)

Function Actual Actual Actual Budget Budget FTE Proposed Approved Adopted
Percent of Requirements by Major Function

417,111 - All Funds
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25
1000 - INSTRUCTION 460,823 471,425 520,895 3,445.61 534,305 -
2000 - SUPPORT SERVICES 348,539 383,452 435,963 459,138 2,511.98 452,149 -
3000 - ENTERPRISE AND COMMUNITY SERVICES 23,914 30,630 34,878 37,139 238.87 33,302 -
4000 - FACILITIES ACQUISITION AND CONSTRUCTION 287,539 256,689 285,717 831,707 50.00 1,027,836 -
5100 - DEBT SERVICE & 5400 - PERS UAL PROGRAMS 246,806 619,232 226,739 252,744 - 262,135 -
5200 - TRANSFERS OF FUNDS 2,466 1,825 1,901 1,694 - 12,537 -
6000 - CONTINGENCIES - - - 48,414 - 44,156 -
7000 - UNAPPROPRIATED FUND BALANCE 906,725 672,720 895,164 26,313 - 22,423 -
Total Requirements 2,233,099 2,425,371 2,351,970 2,182,057 6,246.46 2,388,852 -
Certain numbers have been rounded up or down. There may therefore be discrepancies between the actual totals of the individual amounts in the tables and the totals shown.
Certain numbers have been rounded up or down. There may therefore be discrepancies between the actual totals of the individual amounts in the tables and the totals sh
26
48,953 90,640 74,662 104,876 - 106,869 - -
234,584 174,906 216,049 656,042 - 822,730 - -
269,188 y Major object includes
641,906 salaries, 277,583
254,443 payroll benefits, purchased
- services,
296,376 supplies and materials,
- -
capital outlay, other objects, transfers, and reserves. Capital Outlay represents the largest budget
2,466 1,825
category 1,901 or 34.4%
at $822.7 million, 1,694 12,537 payroll costs-are the
of all funds. Salaries- and associated -
- second largest
- budget category
- at $795.4 million, or 33.3%
48,414 - of all44,156
funds. - -
906,725 672,720 895,164 26,313 - 22,423 - -
2,233,099 Summary
2,425,370 of Requirements
2,351,970 by Major Object
2,182,057 6,246.46 - All Funds (in Thousands)
2,388,852 - -
Summary of Requirements by Major Object - All Funds (in thousands)
Requirement Actual Actual Actual Budget Budget FTE Proposed Approved Adopted Budget FTE
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
Percent111 of Requirements by
- LICENSED SALARIES
1121 - CLASSIFIED - REPRESENTED
271,439
65,467
Major
284,002
71,486
Object
295,502
79,049
- All 3,493.29
305,325
82,538
Funds323,936
1,928.71 89,023
-
-
-
-
3,407.18
1,796.92
1122 - NON - REPRESENTED STAFF 36,375 40,613 46,774 52,276 546.97 53,440 - - 516.88
113 - ADMINISTRATORS 33,539 36,620 40,259 41,677 277.50 43,861 - - 274.15
OTHER SALARIES 22,434 35,555 39,074 38,442 - 17,501 - - -
200 - ASSOCIATED PAYROLL COSTS 219,461 224,187 234,737 268,710 - Summary of Requirements
267,677 - by
- Major Object
- - All Funds (in th
300 - PURCHASED SERVICES 122,468 150,910 174,355 278,167 - 288,322 - - -
400 - SUPPLIES AND MATERIALS 48,953 90,640 74,662 104,876 - 106,869 - - -
Requirement Actual Actual Actual Budget Budget FTE Pro
500 - CAPITAL OUTLAY 234,584 174,906 216,049 656,042 - 822,730 2020-21 - 2021-22 -
2022-23 -
2023-24 2023-24 20
600 - OTHER OBJECTS 269,188 641,906 254,443 111277,583
- LICENSED SALARIES- 296,376 271,439 - 284,002 - 295,502 -
305,325 3,493.29 3
700 - TRANSFERS 2,466 1,825 1,901 1121 -1,694 - 12,537
CLASSIFIED - REPRESENTED 65,467 - 71,486 - 79,049 -
82,538 1,928.71
581000 - Operating Contingency - Summary
- of- Requirements
112248,414 by Major- Object
- NON - REPRESENTED STAFF - All Funds
44,156 (in thousands)
36,375 - 40,613 - 46,774 52,276
- 546.97
376520 - Budgeted Ending Fund Balance 906,725 672,720 895,164 113 26,313
- ADMINISTRATORS - 22,423 33,539 - 36,620 - 40,259 41,677
- 277.50
OTHER SALARIES 22,434 35,555 39,074 38,442 -
Requirement Actual 200 -Actual
ASSOCIATED PAYROLLBudget
Actual COSTS Budget
219,461 224,187 Approved
FTE Proposed 234,737 Adopted
268,710Budget FTE - 2
2020-21 3002021-22
- PURCHASED SERVICES
2022-23 2023-24 122,468 2024-25
2023-24 150,910 2024-25
174,355 2024-25
278,167 2024-25 - 2
111 - LICENSED SALARIES 271,439400 - SUPPLIES
284,002 AND MATERIALS
295,502 305,325 48,953
3,493.29 90,640
323,936 74,662
- 104,876
- 3,407.18 - 1
Percent of Requirements65,467
1121 - CLASSIFIED - REPRESENTED
by Major Object -79,049
500 - CAPITAL All Funds
71,486 OUTLAY 82,538 234,584
1,928.71 174,906
89,023 216,049
- 656,042
- 1,796.92 - 8
1122 - NON - REPRESENTED STAFF 36,375600 - OTHER
40,613 OBJECTS
46,774 52,276 269,188
546.97 641,906
53,440 254,443
- 277,583
- 516.88 - 2
Percent of Requirements 33,539
113 - ADMINISTRATORS by700 Major
36,620 Object
- TRANSFERS 40,259 - All
41,677Funds2,466
277.50 1,825
43,861 1,901
- 1,694
- 274.15 -
OTHER SALARIES 22,43458100035,555
- Operating Contingency
39,074 38,442 -- 17,501 - -- 48,414
- --
200 - ASSOCIATED PAYROLL COSTS 219,461376520 - Budgeted234,737
224,187 Ending Fund268,710
Balance 906,725
- 672,720
267,677 895,164
- 26,313
- --
300 - PURCHASED SERVICES 122,468Total 150,910
Requirements 174,355 278,167 2,233,099
- 2,425,370
288,322 2,351,970
- 2,182,057
- 6,246.46
- 2,3
500 - CAPITAL OUTLAY 234,584 174,906 216,049 656,042 - 822,730 - - -
600 - OTHER OBJECTS 269,188 641,906 254,443 277,583 Percent
- of296,376
Requirements -by Major Object
- - All -Fund
700 - TRANSFERS 2,466 1,825 1,901 1,694 - 12,537 - - -
581000 - Operating Contingency - - - 48,414 - 44,156 - - -
376520 - Budgeted Ending Fund Balance 906,725 672,720 895,164 26,313 - 22,423 - - -
Percent of Requirements by Major Object - All Funds
Certain numbers have been rounded up or down. There may therefore be discrepancies between the actual totals of the individual amounts in the tables and the
totals shown.
Certain numbers have been rounded up or down. There may therefore be discrepancies between the actual totals o
totals shown.
own. There may therefore be discrepancies between the actual totals of the individual amounts in the tables
totals shown.
27
3-YEAR FORECAST - ALL FUNDS
Budget Forecast by Major Object - All Funds (in thousands)
Proposed Projected Projected Projected

Resources
2024-25 2025-26 2026-27 2027-28
BEGINNING FUND BALANCE* 689,174 854,995 421,234 200,050

CURRENT YEAR PROPERTY TAXES OTHER THAN LOCAL OPTION 511,662 532,380 549,173 566,497
CURRENT YEAR LOCAL OPTION PROPERTY TAXES 104,608 106,700 108,834 111,011
OTHER REVENUE FROM LOCAL SOURCES 158,696 157,814 160,364 119,107
2000 - REVENUE - INTERMEDIATE SOURCES 53,966 34,601 35,276 35,979

3000 - REVENUE FROM STATE SOURCES 358,487 359,114 353,319 347,812
4000 - REVENUE FROM FEDERAL SOURCES 68,676 71,079 73,567 76,142

ALL OTHER BUDGET RESOURCES 431,046 1,700 1,700 1,700
Total Resources 2,388,852 2,131,304 1,716,782 1,472,023

Resources
2024-25 2025-26 2026-27 2027-28
111 - LICENSED SALARIES 323,936 333,785 343,764 353,830
1121 - CLASSIFIED - REPRESENTED 89,023 92,342 95,488 98,262

1122 - NON-REPRESENTED STAFF 53,440 55,253 55,962 55,554
113 - ADMINISTRATORS 43,861 45,222 46,613 48,029
OTHER SALARIES 17,501 18,273 18,959 19,523
200 - ASSOCIATED PAYROLL COSTS 267,677 269,692 271,000 271,165
300 - PURCHASED SERVICES 288,322 261,669 194,523 176,818

400 - SUPPLIES AND MATERIALS 106,869 90,766 53,018 42,245
500 - CAPITAL OUTLAY 822,730 460,023 246,569 52,679
600 - OTHER OBJECTS 296,376 225,727 227,869 194,563
700 - TRANSFERS 12,537 12,775 13,018 13,266
581000 - OPERATING CONTINGENCY 44,156 2,803 (49,445) (112,649)
376520 - BUDGETED ENDING FUND BALANCE* 22,423 262,967 199,437 258,732

Total Requirements 2,388,852 2,131,304 1,716,782 1,472,023
* Beginning Fund Balance may not equal the prior year's Budgeted Ending Fund Balance, as Ending Fund Balance is not budgeted in some funds.
28
Contingencies and Unappropriated Ending Fund Balance
Contingencies are reserved for expenditures that cannot be foreseen and planned in the budget
process because of the occurrence of an unusual or extraordinary event. From 2023-24 to 2024-25,
the total budgeted contingency will decrease by 8.8% from $48.4 million to $44.2 million.
Within the Special Revenue Fund, the federal grant funds that the District will receive include a fee
that is assessed as the money is drawn. The contingency is the portion of the allocation that the
District may not draw down next year.
Ending Fund Balance is an estimate of funds needed to maintain operations of the District from July
1 of the ensuing fiscal year to the time when sufficient new revenues become available to meet the
cash flow needs of the fund. No expenditure shall be made from the unappropriated ending fund
balance in the year in which it is budgeted. Total budgeted ending fund balance will decrease by
14.8% from $26.3 million in 2023-24 to $22.4 million in 2024-25.
The General Fund beginning balance for 2024-25 is estimated at $84.2 million, and budgeted
expenditures excluding $42.7 million of contingency funds exceed revenues by $41.5 million.
Assuming the contingency funds remain unspent through the course of the year, the resulting
ending General Fund balance of $42.7 million would meet the 5% minimum reserve requirement
per Board policy.
This use of fund balance reflects an intentional drawdown of reserves which currently exceed the
minimum 5% requirement, to allow expenditure reductions needed to align to ongoing General
Fund revenues to be phased in over multiple years. The Board and District intend to continue to
maintain required reserves in future years by making additional expenditure reductions as needed
(including in 2025-26).
The General Fund Budget

General Fund
The General Fund Budget increased by 2.3%, or $19.3 million, from $833.8 million in 2023-24 to
$853.1 million in 2024-25, including a contingency of $ 42.7 million.
General Fund Budget

in millions
29
Summary of Resources by Major Object - 100 - General Funds (in thousands)

General Fund Resources 2020-21 2021-22 2022-23 2023-24 2024-25 2024-25 2024-25
Resource
In 2024-25, the budgeted resources

NNING FUND BALANCE 64,474
for the 98,804
88,691
General Fund84,205
94,984
total $853.1
-
million,
-
an increase of $19.3
RENT YEAR PROPERTY TAXES OTHER THAN LOCAL OPTION 281,443 299,770 311,938 329,746 351,964 - -
million compared
RENT YEAR LOCAL OPTION PROPERTY TAXES to the 2023-24
100,955 budget.
104,719 109,213 114,676 104,608 - -
The 2024-25 resources include property taxes, local option property taxes, local, intermediate,
R REVENUE FROM LOCAL SOURCES 13,925 16,303 28,028 22,603 26,749 - -
- REVENUE - INTERMEDIATE SOURCES 14,374 12,796 8,977 10,019 12,306 - -
state,
- REVENUE FROM STATE interfund transfers, and269,250
SOURCES other265,008
sources. The primary
272,033 259,931 sources of- revenue
271,565 - for the General Fund
are Property
- REVENUE FROM FEDERAL SOURCES Taxes Other Than Local
18 Option
21 totaling
21 $352.0
15 million
15 or
- 41.3%,- State Sources totaling
Resources
$271.6 million or 31.8%, and
OTHER BUDGET RESOURCES
Local
152
Option830,038
400,953
744,589 1,188,261
Property
1,024
Taxes
1,800
833,774
totaling --$104.6-- million or 12.3% of all
1,700
853,111
sources.
Percent of Resources by Major Object - General Funds

Percent of Resources by Major Object - 100 - General Funds
Summary of Requirements by Major Function - 100 - General Funds (in thousands)
tion Actual Actual Actual Budget Budget FTE Proposed Approved Adopted Budget F
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
363,865 373,758 376,786 416,837 2,886.28 437,284 - - 2,868
285,720 312,766 343,359 367,876 2,139.72 355,802 - - 2,026
MMUNITY SERVICES 5,115 893 3,114 4,194 17.55 3,257 - - 18
- PERS UAL PROGRAMS - 400,833 - 728 - 2,194 - -
S 1,198 1,207 1,282 1,075 - 11,918 - -
- Certain numbers
- have been rounded
- up43,063
or down. There may therefore
- be discrepancies
42,656 between the actual- totals of the individual
- amounts in
ND BALANCE 88,691 98,804 105,497 - - - - -
744,589 1,188,261 830,038 833,774 5,043.55 853,111 - - 4,913
General Fund Requirements
The 2024-25 proposed requirements for the General Fund increased by $19.3 million, or 2.3%,
compared to the 2023-24 budget.
Percent of Requirements by Major Function - 100 - General Funds
Expenditures are categorized by major function and major object.
y Major function includes classroom instruction, support services, enterprise and community
services, facility acquisition and construction, Function
debts, transfers Actual out, contingency,
Actual Actual andBudget
Budget ending FTE Proposed Approv
fund balance. Instruction is the largest budget category 363,865 at $437.3 million or 51.3% of the 437,284
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-
1000 - INSTRUCTION 373,758 376,786 416,837 2,886.28
General Fund. Support2000 Services is the second largest budget 285,720 category
n numbers have been rounded up or down. There may therefore be discrepancies between the actual totals of the individual amounts in the tables
e totals shown. - SUPPORT SERVICES 312,766 at $355.8
343,359 million
367,876 or 355,802
2,139.72
41.7% of the General Fund. 3000 - ENTERPRISE AND COMMUNITY SERVICES 5,115 893 3,114 4,194 17.55 3,257
5100 - DEBT SERVICE & 5400 - PERS UAL PROGRAMS - 400,833 - 728 - 2,194
Percent of Requirements
6000 - CONTINGENCIES
by Major Function - - General
5200 - TRANSFERS OF FUNDS
-
Funds
- 43,063
1,198 1,207 1,282 1,075 -
-
11,918
42,656
7000 - UNAPPROPRIATED FUND BALANCE 88,691 98,804 105,497 - - -
Total Requirements 744,589 1,188,261 830,038 833,774 5,043.55 853,111
30
1122 - NON - REPRESENTED STAFF 28,736 31,458 34,823 39,863 409.4
113 - ADMINISTRATORS 30,738 32,336 34,163 37,308 247.5
Requirement OTHER Actual
SALARIES Actual Actual Budget Budget FTE Proposed
15,208 27,026 Approved
28,478 Adopted
29,665 Budget F
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-2
111 - LICENSED SALARIES 245,595 SERVICES
300 - PURCHASED 241,282 245,309 260,753 2,980.49
79,002 278,943 106,798 -
87,698 110,940 - 2,945
y Major object includes salaries, payroll benefits, purchased services, supplies and materials,
1121 - CLASSIFIED - REPRESENTED 51,048AND MATERIALS
400 - SUPPLIES 55,669 58,986 62,573 1,406.09
6,908 68,871
17,800 14,633 - 14,151 - 1,328
1122 - NON - REPRESENTED STAFF 28,736
500 - CAPITAL OUTLAY31,458 34,823 3,184 39,863 409.47
1,092 40,939
1,861 3,207 - - 389
capital outlay, other objects, transfers,600and
113 - ADMINISTRATORS reserves.
30,738
- OTHER
Salaries
OBJECTS32,336 34,163and37,308
associated
247.50 payroll
6,458 40,210 costs
407,988
are10,333
8,311 - - 250
the largest budget

OTHER SALARIEScategory at $667.6700million, or 78.3
15,208
- TRANSFERS % of28,478
27,026 the General
29,665 Fund.
1,198 - 14,955
1,207 1,282 - 1,075 -
200 - ASSOCIATED PAYROLL COSTS 189,914 Contingency
581000 - Operating 185,132 188,552 220,866 - - 223,683
- - - 43,063 -
300 - PURCHASED SERVICES 79,002 87,698 106,798
376520 - Budgeted Ending Fund Balance 110,940 88,691 - 109,389
98,804 105,497 - - -
Percent of RequirementsTotalby
400 - SUPPLIES AND MATERIALS
500 - CAPITAL OUTLAY
Major
6,908
Requirements
1,092
Object
17,800
1,861
- General
14,633
3,207
14,151
3,184
Funds
744,589 - 1,188,261
-
13,783
3,035
830,038 -
-
833,774 -
-
5,043.5
600 - OTHER OBJECTS 6,458 407,988 8,311 10,333 - 4,730 - -

700 - TRANSFERS 1,198 1,207 1,282 Percent -
1,075 of Requirements by Major Object
11,918 - - 100 -- General
581000 - Operating Contingency - - - 43,063 - 42,656 - -
376520 - Budgeted Ending Fund Balance 88,691 98,804 105,497 - - - - -
Total Requirements 744,589 1,188,261 830,038 833,774 5,043.55 853,111 - - 4,913
Summary of Resources by Major Object - Special Revenue Funds (in thousands)

Percent of Requirements by Major Object - 100 - General Fund
Actual Actual Actual Budget Proposed A
Resource
2020-21 2021-22 2022-23 2023-24 2024-25
BEGINNING FUND BALANCE 35,790 28,222 35,069 54,533 33,904
CURRENT YEAR PROPERTY TAXES OTHER THAN LOCAL OPTION 309 330 343 354 364
OTHER REVENUE FROM LOCAL SOURCES 11,795 14,828 20,977 13,356 11,510
2000 - REVENUE - INTERMEDIATE SOURCES 28 141 186 6,162 21,660
3000 - REVENUE FROM STATE SOURCES 40,775 78,458 91,700 63,991 86,273
4000 - REVENUE FROM FEDERAL SOURCES 66,518 94,641 101,023 108,106 68,661
5200 - INTERFUND TRANSFERS 716 73 56 75 1,946
ALL OTHER BUDGET RESOURCES - - - 900 -
Total Resources 155,931 216,693 249,353 247,477 224,318
Special Revenue Fund

The budget reflects projected

Resource
Actual
2020-21
2024-25
Actual
2021-22
grant
Actual
2022-23
revenues
Budget
2023-24
and expenses
Proposed
2024-25
Approved
2024-25
as well as projected balance
Adopted
2024-25
BALANCE carried over to be used from35,790 July 1 to September
28,222 35,069 30
54,533due 33,904
to the grants - operating
- on a federal fiscal
FROM LOCAL
yearThere
of October
PROPERTY TAXES OTHER THAN LOCAL OPTION
nded up orSOURCES
down. 1 through
may therefore September
309
be discrepancies
11,795
330
30.Certain
between
14,828
The
343
Special
thenumbers
20,977 actual
354
13,356
Revenue
totals
have
364
Fund
-
of theupindividual
been11,510
rounded or down.
-
is may
expected
-
Thereamounts
- thereforein
be the
totables
decrease
discrepancies and the
between
bytotals
the actual totalsshown.
of the indiv
$23.1 million or 9.4% from $247.5 million in 2023-24 to $224.3 million in 2024-25. One-time federal
INTERMEDIATE SOURCES 28 141 186 6,162 21,660 - -
pandemic grants termed Elementary

ROM STATE SOURCES
ROM FEDERAL SOURCES
40,775
66,518
78,458
94,641
and Secondary
91,700
101,023
63,991
108,106
School
86,273
68,661
Emergency
-
-
-
-
Relief Funds (ESSER)
D TRANSFERS represented a significant resource 716 in 73prior years 56 and75 are not 1,946 reflected - in the- 2024-25 budget.
ET RESOURCES - - - 900 - - -
Certain numbers have been rounded up
155,931 or down. There
216,693 may therefore
249,353 be discrepancies
247,477 224,318 between the
- actual totals
- of the individual amounts in the tables and the totals shown.
Percent of Resources by Major Object - 200 - Special Revenue Funds
31
Summary of Resources by Major Object - Debt Service Funds (in thousands)
Debt Service Fund

Resource
2020-21 2021-22 2022-23 2023-24 2024-25 2024-25 2024-25
D BALANCE
The growth of the Debt
PROPERTY TAXES OTHER THAN LOCAL OPTION
Service
13,823
129,997
11,672
140,243
Fund by 0.5%
13,705
144,141
10,000
157,472
is partly
5,798
attributable
Summary
159,334
- -
to increased
-of Resources
- by Major property taxes.Project
Object - Capital Debt Funds (in th
repayment schedules57,259
E FROM LOCAL SOURCES have been78,406 structured
85,955 to grow
89,612 with assessed
93,348 - property
- values in an effort to keep
millage rates stable over
FROM FEDERAL SOURCES 53 the life
31 of the 7 debt.- Total resources
-
Resource -
- in this
- fund are expected
Actual to grow
Actual from Budget Pro
Actual
ND TRANSFERS 1,750 1,752 1,235 619 619 -
$257.7 million in 2023-24 by
to $259.1 Major Object
million - Capital
in 2024-25.Project Funds
These (in thousands)
resources will be used to pay down 2023-24 20
2020-21 2021-22 2022-23
GET RESOURCES 55,596 - - - - - -
principal and interest258,478
on current BEGINNING
232,104 debt.
245,042
FUND259,099
257,703
BALANCE - -
663,007 771,590 521,839 399,356
Actual Actual FROM
OTHER REVENUE Actual Budget
LOCAL SOURCES Proposed Approved
6,281 Adopted
6,507 21,112 17,939
Resource
2020-21 2021-22 - INTERMEDIATE
2022-23 2023-24
SOURCES 2024-25 2024-25 2024-25
Percent of Resources by Major Object - 300 - Debt Service Funds
2000 - REVENUE 783 541 237 -
Percent of Resources by Major Object - Debt Service Funds
BEGINNING FUND BALANCE 663,007 771,590
3000 - REVENUE FROM521,839 399,356
1,978 -
STATE SOURCES 560,916 1,319 - 2,110 2,900
OTHER REVENUE FROM LOCAL SOURCES 6,281- REVENUE
4000 6,507 21,112
FROM FEDERAL 17,939
SOURCES 18,845 - - - - 9,304 -
2000 - REVENUE - INTERMEDIATE SOURCES 783- INTERFUND
5200 541 TRANSFERS
237 - 20,000 - - - - 610 1,000
3000 - REVENUE FROM STATE SOURCES 1,319 1,978 2,110
ALL OTHER BUDGET RESOURCES 2,900 650 395,039 - - - 464,832 412,910
4000 - REVENUE FROM FEDERAL SOURCES Total -Resources - 9,304 - -1,066,429 - 780,617 -1,020,043 834,106 1,
5200 - INTERFUND TRANSFERS - - 610 1,000 1,000 - -
ALL OTHER BUDGET RESOURCES 395,039 - 464,832 412,910 429,346 - -
Total Resources 1,066,429 780,617 1,020,043 Percent of
834,106 Resources
1,030,758 by Major
- Object -- Capital Project Fund
Percent of Resources by Major Object - Capital Project Funds
Certain numbers have been rounded up or down. There may therefore be discrepancies between the actual totals of the individual amounts in th
Summary of Resources by Major Object - Capital Project Funds (in thousands)

Resource
2020-21 2021-22 2022-23 2023-24 2024-25 2024-25 2024-25
Capital Projects Fund

G FUND BALANCE 663,007 771,590 521,839 399,356 560,916 - -
VENUE FROM LOCAL SOURCES 6,281 6,507 21,112 17,939 18,845 - -
ENUE - INTERMEDIATE SOURCES 783 541 237 - 20,000 - -
The Capital Projects
ENUE FROM STATE SOURCES 1,319
Fund
1,978
is expected
2,110 2,900
to increase
650
by -
23.6% -
from $834.1 million to $1,030.8 million.
ENUE FROM FEDERAL This increase is due
SOURCES - to the - final issuance
9,304 - of the - 2020 - bond and - insurance and FEMA funds to support
ERFUND TRANSFERS - - 610 1,000 1,000 - -
R BUDGET RESOURCES
projects at schools 395,039
that were -
severely
464,832
damaged
412,910 429,346
during -
the January
-
ice storm. As construction projects
urces develop, future bond780,617
1,066,429 sales1,020,043
will be834,106
appropriately
1,030,758 recorded
- - in accordance with Oregon Budget Law
and
have been rounded up District
or down. policy.
There may therefore be discrepancies between the actual totals of the individual amounts in the tables
wn.
Percent of Resources by Major Object - 400 - Capital Projects Funds
Certain numbers have been rounded up or down. There may therefore be discrepancies between the actual totals
amounts in the tables and the totals shown.
Certain numbers have been rounded up or down. There may therefore be discrepancies between the actual totals of the individual
32
Summary of Requirements by Major Object - 600 - Internal Service Funds (in thousands)
Internal
Resource Service Fund
2020-21 2021-22 2022-23 2023-24 2024-25 2024-25 2024-25
Resources in the Internal Service

BEGINNING FUND BALANCE 5,858 Fund
6,549increased
3,303 by5,163
139.7%4,351
from $9.0 -million to
- $21.6 million. There
OTHER REVENUE FROM LOCAL SOURCES
are two new sub-funds in the Internal Service Fund for 2024-25: the Property- & Liability Insurance
1,627 836 3,731 3,834 8,244 -
3000 - REVENUE FROM STATE SOURCES 188 308 460 - - - -
Fund and the Unemployment -Fund. In- prior years,
5200 - INTERFUND TRANSFERS -
the
-
only sub-fund- was the
8,972 -
Self-Insurance Fund
Total Resourcesfor Workers’ Compensation. 7,673 7,693 7,494 8,998 21,566 - -
Percent of Resources by Major Object - 600 - Internal Service Funds

Percent of Requirements by Major Object - 600 - Internal Service Funds
Certain numbers have been rounded up or down. There may therefore be discrepancie
Certain numbers have been rounded tables
up and the totals
or down. Thereshown.
may therefore be discrepancies between the actual totals of the
Certain numbers have been rounded up or down.tables
Thereand
maythe totals shown.
therefore be discrepancies between the actual totals of the individual amounts in the
tables and the totals shown.
Certain numbers have been rounded up or down. There may therefore be discrepancies between the actual totals of the individual amounts in the
33
STATE SCHOOL FUND GRANTS AND PROPERTY TAX
REVENUES TAX REVENUES
PROPERTY
State School Fund and property taxes are primary sources of Portland Public Schools’ Operating
Fund, General Fund. The Legislature determines how much money is available from State sources
such as income taxes, and local sources primarily property taxes.
State School Fund (SSF)

The State School Fund was created in response to the requirement that the state replace school tax
revenue lost under Measure 5. The legislature created the State School Fund (SSF) and established
an equalization formula to allocate revenue to schools on a weighted per-student basis.
State School Fund is calculated based on enrollment. A per-student amount consists of two different
enrollment numbers: average daily membership, resident (ADMr) and average daily membership,
weighted (ADMw). The ADMr number represents the average number of students enrolled in
Portland Public Schools on a daily basis. The ADMw is an adjusted number to compensate for the
high costs of educating certain groups of students, such as English Language Learners, special
education, pregnant or parenting, income at or below poverty and students in foster care.
The enrollment chart shows the actual October

enrollment by year along with the middle
projection provided by Portland State University’s
Population and Research Center (PRC). After
seeing large enrollment declines with the
COVID-19 pandemic from 2019-20 to 2021-
22, enrollment losses continue but at a slower
rate of decline. Enrollment is still expected to
decline, but not at the rate experienced during
the pandemic.
Property Taxes
Property taxes from each school district’s
permanent rate are deducted from the General Purpose Grant to determine the amount the school
district will receive from the State School Fund Grant. However, the property taxes from the 2009
Legislature gap bond and local option levy are excluded from the per student state school funding
calculations.
Property owners are taxed on the combined rates of education and debt service to repay bond
expenses from Measure 5. The permanent Property Tax Rate for Portland Public Schools is $5.2781
per $1,000 of assessed value.
Assessed values are limited to 3% increases a year unless there is new construction. Even if the
market value is reduced, the assessed value can still go up by 3%. If the assessed value “catches
up” to market value, it can only increase if the market value increases.
The permanent tax rates are determined by the State of Oregon Constitution and State Statutes.
Existing districts cannot increase their permanent rate authority. Rates for debt services are set
based on each year’s requirements. For more information on the Gap Tax please see
https://www.oregonlegislature.gov/lro/Documents/report%205-99.pdf
The taxes levied are based upon the tax collection year July 1 to June 30.
34
SCHOOL STAFFING CHANGES
School staffing for 2024-25 was based on projected October 2024 enrollment, which primarily
uses the actual October 2023 enrollment as the base, with adjustments made for population and
housing changes and the grade progression rates at each school. After seeing large enrollment
declines with the COVID-19 pandemic, enrollment losses continue but at a slower rate of decline.
Enrollment is still declining and expected to continue to decline, but not at the rate experienced
during the pandemic. During the pandemic, enrollment-related staff losses that schools would
have seen were offset using Elementary and Secondary School Emergency Relief Fund (ESSER)
grant funds. For 2024-25, these ESSER grant funds are no longer available to be used for school
staffing. Additionally, with declining enrollment and increased operating costs, school staffing
had to come into alignment with the projected enrollment. Therefore, a number of reductions and
changes were made in school staffing.
A goal for 2024-25 was to be more strategic and more specific about allocations to the schools that
need additional supports. After evaluating the central and school-based supports for schools and
reviewing input from the school administrators as to the highest need positions, the main priorities
for school staffing for 2024-25 were:
y incorporate new contractual requirements for teacher planning time

y move all grade 6-8 students to a 7-period day
y implement the state requirement for grade 6-8 PE minutes
y strategically invest in schools with the highest needs
` continue the investment in school-based instructional coaches in grades K-8
§ Measure 98 funding is used for the high school instructional coaches
` provide middle schools with a school-based behavior/climate allocation

` reduce the equity allocation in grades K-8 and allocate school-based interventionists
to the schools with the highest needs based on MAP testing data instead (similar
positions were previously self-funded using equity and Title I allocations)
y revise the equity allocation in high schools so all high schools receive an allocation, with that
allocation based solely on students directly certified by the state to receive free meals
y reduce redundancies in some staffing areas
y reduce previous investments that are not required, but supplemental, such as FTE adds above
the staffing thresholds
y simplify reporting and budgeting within District’s Student Investment Account (SIA) allocation
by funding a number of these important investments on SIA, as they align with the purpose
of SIA (e.g. instructional coaches, interventionists, social workers, behavior/climate supports,
kindergarten educational assistants).
In order to meet the budget reductions needed in 2024-25, there were additional changes made
beyond the priorities listed above in school staffing allocations, such as:
y class size threshold and ratio increases across all grade-levels
35
y allocations moving to 0.2 increments, rather than 0.5, to better align with the school enrollment
y elimination of some allocations in order to accommodate the strategic investments in school
staffing noted above
` Discretionary support allocations to middle and high schools

` Library assistants at all levels
Beginning in 2019-20, in an effort to transform school and student achievement, differentiated

levels of supports and resources were allocated to the schools with the greatest needs. Schools
designated as Title I, Comprehensive Supports and Improvement (CSI), or Targeted Support and
Improvement (TSI) are considered those with the highest needs. CSI and TSI are federally required
designations under the Every Student Succeeds Act (ESSA) and the schools designated as CSI and
TSI are adjusted each year by the Oregon Department of Education. More detailed information
about the staffing allocations to the schools for 2024-25, including the General Fund, City Arts Tax,
and the Student Investment Account (SIA), with notation of where allocations are differentiated
based on school designations, can be found in the Informational section of this book. There are
additional allocations via grants, which are noted at the end of that section, as they cover many
positions in schools as well.
English Language Development (ELD) Staffing

There were no formula changes to the English Language Development staffing for 2024-25. ELD
staffing is remaining at the same level as 2023-24, though there are some shifts between schools
to meet student needs at each school. More detailed information about these allocations can be
found in the Informational section of this book.
Special Education (SPED) Staffing

To meet the budget reductions needed for 2024-25 district-wide and incorporating the new contract
requirements, there have been some changes in the special education staffing allocations. These
changes are resulting in an increase in school psychologist FTE, Speech Language Pathologist
FTE, and teacher FTE. More detailed information about these allocations can be found in the
Informational section of this book.
36
CAPITAL PROJECTS SUMMARY FOR 2024-25
In November 2012 and May 2017, Portland voters overwhelmingly supported capital improvement
bonds totaling nearly $1.30 billion to upgrade PPS schools. In November of 2020, Portland voters
supported a third capital improvement bond totaling $1.20 billion.
The 2012 School Building Improvement Bond, totaling $482 million, enabled the district to make
improvements in more than 51 schools, including seismic, accessibility and science classroom
upgrades. In addition, Franklin, Roosevelt and Grant High Schools were modernized and Faubion
PK-8 was completely rebuilt. All planned work is complete; some minor funds remain that may be
used for bond-compensable projects once all other project funding reconciliations are complete.
The $790 million May 2017 Health, Safety and Modernization Bond is currently underway. McDaniel
High School (formerly known as Madison High School) has been completely modernized and a
new Kellogg Middle School has been built, with both opening to students in Fall 2021. The new
Lincoln High School opened to students in fall 2022; work on the Lincoln High School track and
fields was completed for the start of the 2023-24 school year. Construction on the modernized
Benson Polytechnic High School will be completed in summer 2024. Roughly 85% of the 2017
Bond funding set aside for health and safety projects across the District has been spent, but projects
addressing lead paint, asbestos, and roof replacements will continue in 2024-25.
The $1.2 billion November 2020 School Bond is now allowing PPS to continue the work of improving
the health and safety of our aging school buildings with new roofs and mechanical systems, seismic
retrofits, accessibility upgrades, improved Special Education learning environments, and security
upgrades. Large capital projects, including the modernization of Jefferson High School, the Center
for Black Student Excellence, and a new hayu alqi uyxat building (formerly known as Multiple
Pathways to Graduation), on the Benson campus, are progressing. The modernization planning and
design of Cleveland High School, Ida B Wells High School (formerly known as Wilson High School),
and additional capacity at Roosevelt High School started in 2023-24. Health and safety projects
have been in construction since 2021 and will continue forward over the next year. Adoption of
new curricula and deployment of technology upgrades have also been underway since 2021 and
will continue apace in 2024-25. For additional information on our bond projects please visit: https://
www.pps.net/domain/62.
37
School Board
Zone Board Member Board Term Expires

1 Andrew Scott June 30, 2027
2 Michelle DePass June 30, 2027
3 Patte Sullivan June 30, 2027
4 Herman Greene (Vice Chair) June 30, 2025
5 Gary Hollands (Chair) June 30, 2025
6 Julia Brim-Edwards June 30, 2025
7 Edward (Eddie) Wang June 30, 2027
Student Representative Francesca (Frankie) Silverstein June 30, 2024
Community Budget Review Committee (CBRC)
Committee Member Committee Term Expires

Karanja Crews June 30, 2025
Aaron Cronan June 30, 2026
Mo Damtew (Student Member) June 30, 2024

Mariah Dula June 30, 2025
Dashiell Elliott June 30, 2025
Tasz Ferguson June 30, 2025
Paul Freese June 30, 2025
Jen Grey-O’Connor June 30, 2026

Grace Groom June 30, 2025
Sonya Harvey June 30, 2025
Roger Kirchner June 30, 2024

Stephan Lindner June 30, 2025
Adriel Person June 30, 2026
Luke Susswood (Student Member) June 30, 2024
38
Administrative Personnel
Name Title
Dr. Sandy Husk Interim Superintendent
Deputy Superintendent, Instruction
Dr. Cheryl Proctor
& School Communities
Myong Leigh Interim Deputy Superintendent, Business & Operations
Dr. Renard Adams Chief of Research, Assessment & Accountability
Jey Buno Chief of Student Support Services

Assistant Superintendent, Secondary
Margaret Calvert
Schools and Multiple Pathways
Jon Franco Chief of Schools
Kristina Howard Interim Chief Academic Officer
Dan Jung Chief Operating Officer

Liz Large Contracted General Counsel
Dr. Esther Omogbehin Assistant Superintendent, Elementary Schools
Leslie O’Dell Interim Chief of Staff

Rosanne Powell Senior Manager, Board of Education
Sharon Reese Chief Human Resources Officer
Don Wolff Chief Technology Officer

Vacant Chief Financial Officer
39
Ida B. Wells High School - Guardian Showcase, December 6, 2023
Virtual Scholars - Panel Section, March 13, 2023 Ida B. Wells High School - Guardian Showcase, December 6, 2023
40
ORGANIZATIONAL
SECTION
41
ORGANIZATIONAL
SECTION
The organizational section is comprised of general information about
the District and its budget, including the level of education provided,
geographic area served, and number of schools and students. Also
included in this section are significant budget and financial policies,
procedures and regulations as well as a detailed description of the
budget process.
Roosevelt High School - Raising a Reader, March 2, 2024

THE DISTRICT AND THE COMMUNITY
General Information
Established in 1851, Portland Public Schools is the largest and oldest school district in the State
of Oregon. Located in Northwestern Oregon at the confluence of the Columbia and Willamette
Rivers, the District covers an area over 152 square miles. The district boundaries include portions
of the cities of Portland (pop. 635,076), Lake Oswego (pop. 40,108), and Milwaukie (pop. 21,375),
based on the July 2022 data from the U.S. Census Bureau, Population Estimates Program (PEP).
The District owns and maintains over 100 campuses (schools and other uses) with more than 300
buildings and a total floor area of more than 9 million square feet. Please see Volume 2 for building
location, age, and grade level information.
The Portland Public School District Board, elected by a majority of the voting electorate, is the
governing body responsible for the District’s public decisions. The seven member Board has
oversight responsibility and control over all activities related to the District. The Board is accountable
for all fiscal matters that significantly influence operations.
FoodCorps/Americorps - "Crunch", October 25, 2023
Martin Luther King Elementary School - Project Community Care, August 19, 2023 Scott Elementary School - Tree Planting, February 9, 2024
43
THE BOARD OF EDUCATION
The Board of Education (also referred to as School Board or Board) is the chief governing body
of the District and is accountable for all fiscal matters that significantly affect operations. Its seven
elected members establish and oversee the District’s policies, and appoint the Superintendent of
the District.
The School Board establishes guidelines and regulations concerning organization, general policies,
and major plans and procedures for the District. They are legally responsible for the education of all
children residing within the 152-square-mile school district. The Board requires the Superintendent
to manage the budget, direct over 8,000 employees, supervise approximately 45,000 students,
and make recommendations on the operation of the District.
The School Board holds twice monthly regular meetings to consider, discuss, and determine District
direction on a wide range of issues. Special meetings or work sessions are held as needed to discuss
specific topics. Meeting dates may be obtained at http://www.pps.net/Page/1679 under the Board
Calendar and Public Notices links.
Voters living within District boundaries (including most of the City of Portland and portions of
unincorporated Multnomah, Clackamas, and Washington Counties) elect Board members by zones.
School Board members serve four-year terms without compensation and may be reelected. School
Board Student Representatives, selected by the Superintendent’s Student Advisory Committee, serve
as unofficial voting members for one year to represent the students and to report on various activities.
Zone 1 Zone 5
Andrew Scott Gary Hollands (Board Chair)
anscott@pps.net ghollands@pps.net
Current Term: 7/2023-6/2027 Current Term: 7/2021-6/2025
Zone 2 Zone 6
Michelle DePass Julia Brim-Edwards
mdepass@pps.net jbrim-edwards@pps.net
Zone 3 Zone 7
Patte Sullivan Edward (Eddie) Wang
psullivan@pps.net eddiewang@pps.net
Zone 4 Student Representative

Herman Greene (Board Vice Chair) Francesca (Frankie) Silverstein
Hermangreene@pps.net fsilverstein@pps.net
44
2023-24 Attendance Areas and Schools
Portland Public Schools is the largest of six school districts within the city of Portland, educating approximately 45,000 students.
Every K-12 student has a neighborhood school based on home address.
General information: www.pps.net, 503-916-2000 Map Notes:

Detailed School Boundaries: www.pps.net/map Rigler is a Spanish Immersion School, with the option to attend Scott
School Boundaries Do Not Reflect City or County Lines Elementary. Rigler students attend either Beaumont MS for Spanish
PORTLAND PUBLIC SCHOOLS Immersion or Roseway Heights MS.
2023-24 Attendance Areas
Benson HS isand Schools
temporarily located at the Marshall site and will reopen in 2024
The Willamette River is a functional boundary for all attendance areas.
Portland Public Schools is the largest of six school districts within the city of Portland, educating approximately 45,000
students. Every K-12 student has a neighborhood school based on home address.
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45 Benson HS is temporarily located at the Marshall site Rigler students attend either Beaumont MS for
do not reflect city or county lines.
and will reopen in 2024. Spanish Immersion or Roseway Heights MS.
Detailed School Boundaries:
Contact Enrollment and Transfer
www.pps.net/map
at 503-916-3205 or enrollment-office@pps.net
DISTRICT STRATEGIC PLAN
Forward Together
2021–2025 Strategic Plan for
Racial Equity, Inclusion, and Excellence
Portland Public Schools reImagined—our vision—

serves as our compass toward a shared “north star,”
knitting together our community’s long-term aspirations
for our graduates, educators, and the overall school
system. Forward Together: PPS’s 2021–2025 Strategic
Plan for Racial Equity, Inclusion, and Excellence is the
first in a series of multi-year strategic plans for the
district, outlining the important steps we’ll take on the
road toward realizing our vision.
Thank you for your support and engagement as we roll

up our sleeves to make our audacious strategic plan
widely understood, relevant, and real, in order to ensure
46
The focus areas of the plan are organized under four main themes:
1
Racial Equity As a community, we have an urgency to intentionally disrupt systems of oppression, because they are closely
tied to disparities of access and educational outcomes, especially among our Black and Native American
and Social
students. We have to attack racism and longstanding, structural inequities in our system. We have to remove
Justice barriers to teaching and learning. We have to create a sense of belonging for everyone. And we will establish
a Center for Black Student Excellence, a constellation of built environments and a designated set of
culturally responsive strategies that celebrate and advance Black student achievement at PPS. The issues of
race, racism and racial equity are important to the strategic plan as a whole—and they suffuse other themes
and action areas throughout. It is important that all stakeholders see opportunities to confront racism and
promote equity in every element of our plan.
Strategic Outcomes
• Transform Structures for • Reimagine Relationships and • Ensure Equitable Access to

Racial Equity a Sense of Belonging Facility Resources
• Cultivate a Culture of Racial • Plan the Center for Black

Equity and Care Student Excellence
2
Inclusive and We celebrate the diversity of our students, and are working to provide differentiated learning experiences
and supports that meet every child where they are, work with their interests, and enable them to thrive at PPS.
Differentiated
We have a significant population who have varying abilities that require special attention and programs. Many
Learning for students with disabilities, and those with complex learning needs, were not well-served by COVID-19 virtual
Every Child learning. We need to strengthen educational offerings for every student, including those with disabilities, and
expand resources for their physical and emotional safety. And we must make learning relatable and relevant
for real-world contexts—for jobs, technology, and challenges of the future—for every student.
Strategic Outcomes
• Develop an Integrated • Implement Multi-Tiered • Promote an Inclusive Mindset

Instructional Framework System of Supports
• Build the Advocacy Power
• Design Learning Experiences • Establish Systems and of Students and Families of
that Promote Self-Directed, Structures for Inclusion Students with Disabilities
Future-Ready Learning
3
Professional To become a world-class school district, we must hire talented people from diverse backgrounds and
Excellence experiences. We also know that our world-class staff needs ongoing professional support and resources.
This will require action across many forms, including better communication and coordination; career
and Support pathways for educators, building our educators’ capacity in social and emotional support to students; and
a culture of adult learning to accelerate student achievement.
Strategic Outcomes
• Develop a Diverse, High- • Advance Our Organizational

Quality, and Thriving Workforce Learning Culture and Practice
4
Embracing We need to create and support a culture open to positive change—as a system. The way we solve problems
systematically, the way we build a culture and approach to successfully manage our work, the way we build
Change
trust and promote empathy, the way we communicate within our system and to our stakeholders—all of these
are actions that require constant refinement and improvement.
Strategic Outcomes
• Socialize Our Vision and • Embed System-Wide • Launch an Innovation

Strategic Plan Data-Driven Continuous Practice that Reimagines
Improvement Practices System Problem Solving
• Build a Collective Sense
of Trust and Belonging • Establish Exceptional Service • Cultivate and Promote Aligned
Culture and Standards Community Partnerships
• Establish a System-Wide
Project Management Culture • Implement a Proactive, • Develop a Coherent
and Practice Effective, and Creative System-Wide Community
Communication Practice Engagement Approach
To learn more about our Strategic Plan, visit pps.net/forwardtogether
47
48
Our Vision Student-centered Indicators
A graduate of Portland Public Schools will
be a compassionate critical thinker, able to We will increase
collaborate and solve problems, and be > Students who report increasing sense of belonging as measured by
prepared to lead a more socially just world. the Successful Schools Survey
> Number of students on track for the Graduate Portrait milestones as
Our Mission expressed by the Graduate Portrait continuum
We provide rigorous, high-quality academic
learning experiences that are inclusive We will reduce
and joyful. We disrupt racial inequities to
> Opportunity gaps for Black and Native students by increasing numbers of students
create vibrant environments for every
prepared for 1st grade as measured by an appropriate set of early learning indicators,
student to demonstrate excellence.
and by our progress on our Board Goals
Our Theory of Action > Disproportionate identification of students in Special Education, especially our Black,
Native, and English Learner students
If … We braid Racial Equity and Social
Justice strategies into our instructional > Disproportionality in exclusionary discipline measures for our Black and Native students
core, work with our students, teachers,
and content, and build our organizational Students will
culture and capacity to create a strong
> Report learning is more engaging and relevant for their future
foundation to support every student…
> Report their learning experiences support their understanding and attainment
Then … We will reImagine Portland Public
of the Graduate Portrait
Schools to ensure every student, especially
our Black and Native American students > Be able to self-assess growth on the Graduate Portrait, including an adapted Graduate
who experience the greatest barriers, Portrait for students with disabilities, using a developmentally appropriate continuum
realizes the Vision of the Graduate Portrait.
Other Success Indicators Related to Educator Essentials

and Implementation of Key Strategies
> Increases in number of educators of color who are hired and retained, and in educators
of color reporting feeling a sense of belonging
> The regular use of Educator Essentials to self-assess professional growth
> Data driven, continuous improvement practices evident at grade level, schools,
departments, and district as a whole
> Evidence that educators are aligning their work and professional learning to the Vision
49
POLICIES AND REGULATIONS
The Budget Process
The budget is developed by incorporating input from the Board of Education, the Superintendent
and staff, the public, and information from the State Legislature regarding the funding level of the
State School Fund (SSF).
Board Discussion and Community Engagement

During the course of the year the Board held work sessions, committee presentations, and
discussions on a number of program topics which included information about budget implications
and possibilities.
Local Budget Law

Budgeting in Oregon is governed by Local Budget Law, Chapter 294 of the Oregon Revised
Statutes. The law has two major objectives:
y To provide standard procedures for preparing, presenting, and administering local budgets
y To ensure community involvement in the preparation of the budget
Local Budget Law provides a method of estimating revenues, expenditures and proposed taxes
for all major funds and offers an approach for outlining the programs and services to be provided
by the schools to implement fiscal policies and financial decisions.
The structure of school budgets in the State of Oregon is further defined by the Oregon Department
of Education (ODE). ODE, through the administrative rule process, defines the structure of the
budget and the classification system to be used; guidance is published in the Program Budgeting
and Accounting Manual (see below). The budget forms defined by ODE present the planned
Resources and Requirements the District budgets to carry out its educational mission.
Further information on specific requirements for the budget process and budget document may be
found at the Tax Supervising Conservation Commission (TSCC) website - http://www.tsccmultco.com/.
Detail on ODE requirements can be found in the Oregon Administrative Rules (OAR), at:
https://secure.sos.state.or.us/oard/ruleSearch.action
Budgeting is a Continuous Process

Budgeting is a continuous process taking almost 24 months to complete a cycle. The budgeting
process has various phases with three distinct products:
y Proposed Budget - Staff works to assist the Superintendent and to prepare a proposed
budget for the upcoming fiscal year. In addition to staff work, the Superintendent provides
regular updates and leads discussions with the Board, as well as listening sessions at public
meetings to gather community input. The Proposed Budget is the product of an extensive,
collaborative process of budget development, analysis, and revision, which builds upon work
done in reviewing programs and developing new plans for delivering services to students
and families. The outcome is the Superintendent’s Proposed Budget document, also called
the Budget Book.
y Approved Budget - The Board, sitting as the Budget Committee, reviews and discusses the
Proposed Budget. The Budget Committee refines the Proposed Budget and votes to approve a
budget and impose property taxes. This stage also involves budget review and input from the
50
Community Budget Review Committee. This committee performs separate review and analysis
of the Proposed Budget and provides recommendations to the Board acting as the Budget
Committee. This phase of budget development requires public participation and at least one
public hearing. The Approved Budget is passed to the TSCC for its review and certification.
y Adopted Budget - The District’s Approved Budget is reviewed and certified by the TSCC.
Unique to Multnomah County, the TSCC is a five-member board appointed by the Governor
that reviews the budgets of all governmental jurisdictions in Multnomah County. The
Commission, following standard procedures established by the State Department of Revenue,
is responsible for ensuring the District budget complies with local budget law. The TSCC
certifies the Approved Budget after review. Successful completion of that action includes a
public hearing held by TSCC. The Board further refines the budget prior to final adoption
in late June, but no later than June 30. The Board, as a governing body, votes to adopt the
Budget, levy taxes and appropriate funds. The outcome is a legally adopted budget published
as the Budget Book.
y Amending the Budget - Local Budget Law defines procedures and controls on allowed
changes to the budget during the fiscal year, commonly referred to as supplemental budgets.
In supplemental budgets, the District may increase appropriations within the guidelines
defined in Local Budget Law. The size of the increase determines whether a minor or major
supplemental budget process is required.
` A minor supplemental budget process (increase in any fund must be less than ten
percent of expenditures) provides the Board the opportunity to change the budget
during the year. Minor supplemental budgets are scheduled as needed, usually in
the fall or winter, after school begins and staff movement has been finalized, and
again in the spring.
` A major supplemental budget process (any fund increase of ten percent or more
of expenditures) occurs as needed. Major supplemental budgets are infrequent
and normally timed to coincide with the minor supplemental budget actions. Major
supplemental budget actions require a public notice and public hearing.
51
Budget Methodology
The District seeks to align resources to programs and strategies with proven student outcomes.
Additionally, since the PPS Strategic Plan adoption in June 2021, the District has focused on
allocating resources to target goals and outcomes in the plan.
Budget Officer and Budget Committee

To ensure participation in the budget process, Local Budget Law requires that a budget officer be
appointed and a budget committee consisting of Board members and members of the public be
formed. At PPS the budget officer is currently the Chief Financial Officer. For local jurisdictions with
greater than 200,000 in population such as PPS, the elected body is the Budget Committee, with
no community members. The District’s budget officer prepares the Proposed Budget under the
direction of the Superintendent. The Budget Committee then reviews, revises, and approves the
budget before it is formally adopted by the governing body.
Public notices are published, budgets are made available for public review, and opportunities for
public comment are also provided. This structure encourages public participation in the budget
decision-making process and gives public exposure to budgeted programs and fiscal policies
prior to adoption.
Community Budget Review Committee (CBRC)

The District is not required to have a budget committee composed of community members.
However, the Board has established a Community Budget Review Committee (CBRC) composed of
several community stakeholders to advise the Board on the budget. The CBRC reviews, evaluates,
and makes recommendations to the Board regarding the Superintendent’s Proposed Budget and
any other budgetary issues the CBRC or the Board identify. The CBRC also monitors and advises
the Board on the allocation and expenditure of Local Option Levy funds.
Capital Projects
The District reviews capital projects on a monthly basis both for cash flow and arbitrage consideration
within the context of achieving the stated outcomes in the bond’s ballot. The PPS Finance Team,
Office of School Modernization, Technology and Curriculum teams meet with financial planners
for planning future capital needs and subsequent strategy for issuing debt.
The School Board votes on all debt issuance resolutions. The Board is also presented with a Capital
Improvement Plan and Long-Range Facility Plans. The information includes which schools are
included in the bond projects. Bond Accountability Committee (BAC) meets quarterly to review
bond funded projects and offer advice to the School Board.
The Long Range Facility Planning Process

Portland Public Schools’ Board of Education accepted the Long-Range Facility Plan in December
2021 after a year of development and engagement with the broader District community. The Long-
Range Facility Plan outlines a sequence of planning processes intended to guide future capital
measures.
The plan synthesizes three primary considerations:
y Educational program requirements

y Enrollment and capacity
y Facility condition
52
These considerations are guided by a strategic vision established by the District and informed by
input from the broader district community. This work is an opportunity to institute lasting change
by re-envisioning teaching and learning environments. The District garnered ideas from diverse
communities and developed a representative vision for the future of our schools.
All large school districts in Oregon are required to complete a Long-Range Facility Plan every ten
years. The purpose of the document is to plan for future capital improvements within the context
of current educational vision and student enrollment trends over the next 10 to 15 years. The plan
provides a strategic framework to be tested against community voice and vision prior to future bond
campaigns. A Long-Range Facility Plan is intended to provide clear sightlines for the management of
Portland Public Schools facilities over time, such that they continually support the ongoing success
of district students, staff, and community.
The plan also addresses the requirements of OAR 581-027-0040, Long-Range Facility Plan
Requirements, and Section 5 of ORS 195.110, School Facility Plan for Large School Districts. In
doing so, this plan creates a framework for future bond-planning efforts, reﬂects community values,
and targets alignment with community capital support.
The Long-Range Facility Plan document falls within a sequence of steps recommended by the state
before capital Bond planning. Preceding this document is a multi-year facility condition assessment
and enrollment forecasts outlining student population trends for the next fifteen years. Building on
these efforts, this plan documents capital forecasts in the context of educational vision, building
condition, and building capacity.
Many steps remain before a capital measure can be referred to the voters. It is essential to recognize
that the Long-Range Facility Plan document does not make commitments that will require future
Board action or make specific recommendations for future bonds. Instead, the Long-Range Facility
Plan is intended to provide a framework to be tested against community voice and vision before
future capital measures. Access this PPS website for more information: https://www.pps.net/
Page/954
Bond Accountability Committee

The Bond Accountability Committee (BAC) is made up of seven to ten members reflective, to the
extent possible, of the diversity of Portland. The members shall have a reputation for fairness and
transparency and experience in building design, construction, public contracting, budgeting, and/
or auditing. The Board will appoint committee members and a chairperson or co-chairpersons.
The committee meets quarterly to review bond funded projects and offer advice to the School
Board, on:
A. Whether bond revenues are expended only for the purpose for which the bond was approved
B. Alignment with the goals and principles of the district’s Long Range Facilities Plan
C. Alignment with the goals of the Business Equity Policy
D. Lowering maintenance and construction costs while improving operating efficiency
E. Historic preservation and school renovation
F. Potential capital partnerships for joint and shared use of PPS facilities
G. Implementation of appropriate ways to address seismic issues

H. Compliance with ADA requirements
53
Access this PPS website for more information: https://www.pps.net/Page/464
Board Policies
Board policy 2.10.010-P establishes the Board’s requirements for Racial Educational Equity.
Board policy 8.10.025-P establishes the Board’s requirements for contingencies and reserves.
Most notably, the Board has established a goal of maintaining an operating contingency of 5-10%. The
goal for the reserve will be set as part of the District’s long-range financial plan, with an expectation
that the District will achieve and sustain a 10% reserve.
Administrative Directive 8.10.030-AD establishes the guidelines for budget reallocations post
adopted budget.
Budgetary Basis of Accounting

The District reports financial position, results of operations, and changes in fund balance/net
position on the basis of Generally Accepted Accounting Principles (GAAP). The government-wide
financial statements are reported using the economic resources measurement focus and the accrual
basis of accounting, as are the proprietary fund financial statements. The budgetary statements
provided as part of required or other supplementary information are presented on the budgetary
basis to provide a meaningful comparison of actual results with the budget.
54
BUDGET CALENDAR

Calendar to Adopt the 2024-25 Budget
Adopted October 10, 2023
Board Board
Inform / Action
Review
September 26, 2023 School Board Meeting PEC
Board reviews draft 2024-25 Budget Calendar ✔
October 10, 2023 School Board Meeting PEC

Board adopts 2024-25 Budget Calendar ✔
BUDGET November 7, 2023 School Board Meeting PEC

Board appoints Community Budget Review Committee (CBRC) members ✔
PLANNING
February 20, 2024 School Board Budget Work Session PEC
✔
March 19, 2024 School Board Budget Work Session with CBRC PEC
✔
April 6, 2024 Publish 1st Notice of Budget Committee Meeting The Oregonian
April 13, 2024 Publish 2nd Notice of Budget Committee Meeting The Oregonian
School Board Meeting TBD
April 24, 2024 CBRC in attendance
(updated) Proposed Budget: Superintendent delivers 2024-25 Proposed Budget ✔
message and presentation
May 1, 2024 School Board Budget Hearing and Budget Work Session TBD
Board receives public comment on the Proposed Budget ✔

CBRC presents 2024-25 Proposed Budget Report to the Board ✔
Board discussion and feedback focused on the budget
BUDGET May 14, 2024 School Board Budget Work Session - tentative (if needed) TBD
BUILDING ✔
Approved Budget: Board as Budget Committee approves 2024-25 ✔
Proposed Budget
June 2, 2024 Publish Notice of Budget Hearing and Budget Summary The Oregonian
Web Site
June 11, 2024 TSCC Hearing (prior to School Board Meeting, pending TSCC PEC
confirmation) ✔
TSCC certifies 2024-25 Approved Budget
School Board Meeting ✔

Adopted Budget: Board conducts a public hearing, adopts budget,
makes appropriations and imposes taxes
July 15, 2024 Submit Tax Certification documentations

File budget information with County Recorder and Designated Agencies
55
PORTLAND PUBLIC SCHOOLS FUND STRUCTURE
The Fund Structure is defined by the Oregon Department of Education (ODE) and is outlined in the
Program Budgeting and Accounting Manual (PBAM). The PBAM can be found on ODE’s website.
Portland Public Schools Funds
200 300 400 600

100
Special Revenue Debt Services Capital Project Internal Service
General Fund
Funds Funds Funds Funds
308 404 601

201
PERS UAL Debt Service Construction Excise Tax Self Insurance
Student Body Activity Fund
Fund Fund Fund
320 602
202 420
Full Faith & Credit Debt Property & Liability
Cafeteria Fund Full Faith & Credit Fund
Service Fund Insurance Fund
350 435
205 603
GO Bonds Debt Service Energy Efficient Schools
Grants Fund Unemployment Fund
Fund Fund
225 437
PERS Rate Stabilization Harriet Tubman Relocation
Fund Fund
251
438
Student Investment
Account Fund Facilities Capital Fund
299 445
Dedicated Resource Fund Capital Asset
Renewal Fund
450
GO Bonds Fund
56
Fund Descriptions and Definitions
Fund Type Fund Purpose Budgeted Funds
The primary day-to-day operating

100 General Fund 100 - General Fund
fund of the District.
201 - Student Body Activity Fund
202 - Cafeteria Fund
205 - Grants Fund

200 Special Dedicated revenues such as: Federal, State
Revenue Funds and Local Grants and Private Donations. 225 - PERS Rate Stabilization Fund
251 - Student Investment Account Fund
299 - Dedicated resource Fund
308 - PERS UAL Debt Service Fund

300 Debt Accounts for the payment of principal and
320 - Full Faith & Credit Debt Service Fund
Service Funds interest on certain long-term debt.
350 - GO Bonds Debt Service Fund
404 - Construction Excise Tax Fund
420 - Full Faith & Credit Funds

435 - Energy Efficient Schools Fund
Resources and expenditures used to finance
400 Capital
acquisition of technology or construction 437 – Harriet Tubman Relocation Fund
Project Funds
or renovation of capital facilities. 438 - Facilities Capital Fund
445 - Capital Asset Renewal Fund
450 - GO Bonds Fund
Accounts for services furnished by one 601 - Self Insurance Fund

600 Internal
department or agency to another department 602 – Property & Liability Insurance Fund
Service Fund
or agency on a cost-reimbursement basis.
603- Unemployment Fund
57
CLASSIFICATION OF REVENUES AND EXPENDITURES
Oregon Program Budgeting & Accounting Manual
Pursuant to the Program Budgeting and Accounting Manual (PBAM), PPS classifies revenues by
five major sources:
Major Sources
1000 Local Sources
2000 Intermediate Sources
3000 State Sources
4000 Federal Sources
5000 Other Sources
Expenditures are classified by function and object.
Major Functions
1000 Instruction
2000 Support Services
3000 Enterprise and Community Services
4000 Facilities Acquisition and Construction
5000 Other Uses (Interagency/Fund Transactions and Debt Service)
6000 Contingency
7000 Unappropriated Ending Fund Balance
Major Objects
100 Salaries
200 Associated Payroll Costs
300 Purchased Services
400 Supplies and Materials
500 Capital Outlay
600 Other Objects
700 Transfers
800 Other Uses of Funds
58
FINANCIAL BOARD
BOARDPOLICIES
POLICY 2.10.010-P
BOARD POLICY 2.10.010-P
Racial Educational
Racial Educational Equity
Equity Policy
Policy
The Board of Education for Portland Public Schools is committed to the success of
every student in each of our schools. The mission of Portland Public Schools is that by
the end of elementary, middle, and high school, every student by name will meet or
exceed academic standards and will be fully prepared to make productive life decisions.
We believe that every student has the potential to achieve, and it is the responsibility of
our school district to give each student the opportunity and support to meet his or her
highest potential.
In light of this mission and our beliefs, Portland Public Schools’ historic, persistent
achievement gap between White students and students of color is unacceptable. While
efforts have been made to address the inequities between White students and students
of color, these efforts have been largely unsuccessful. Recognizing that there are other
student groups that have not reached their achievement potential, this policy focuses on
the most historically persistent achievement gap, which is that between White students
and students of color. Closing this achievement gap while raising achievement for all
students is the top priority of the Board of Education, the Superintendent and all district
staff. Race must cease to be a predictor of student achievement and success.1
In Portland Public Schools, for every year that we have data, White students have
clearly outperformed Black, Hispanic and Native American students on state
assessments in every subject at every grade level. White students consistently
graduate at higher percentages than students of color, while students of color are
disciplined far more frequently than White students. These disparities are unacceptable
and are directly at odds with our belief that all students can achieve.
The responsibility for the disparities among our young people rests with adults, not the
children. We are aware that student achievement data from school districts across the
country reveal similar patterns, and that complex societal and historical factors
contribute to the inequities our students face. Nonetheless, rather than perpetuating
disparities, Portland Public Schools must address and overcome this inequity and
institutional racism, providing all students with the support and opportunity to succeed.
1
For the purposes of this policy, “race” is defined as “A social construct that artificially divides people into distinct
groups based on characteristics such as physical appearance (particularly color), ancestral heritage, cultural
affiliation, cultural history, ethnic classification, and the social, economic, and political needs of a society at a given
period of time. Racial categories subsume ethnic groups.” Maurianne Adams, Lee Anne Bell, and Pat Griffin,
editors. Teaching for Diversity and Social Justice: A Sourcebook. (2007).
Portland Public Schools Page 1 of 3
59
FINANCIAL BOARD
BOARDPOLICIES
POLICY 2.10.010-P
Racial Educational
Equity Policy
Policy
Portland Public Schools will significantly change its practices in order to achieve and
maintain racial equity in education. Educational equity means raising the achievement
of all students while (1) narrowing the gaps between the lowest and highest performing
students and (2) eliminating the racial predictability and disproportionality of which
student groups occupy the highest and lowest achievement categories.2 The concept of
educational equity goes beyond formal equality -- where all students are treated the
same -- to fostering a barrier-free environment where all students, regardless of their
race, have the opportunity to benefit equally. Educational equity benefits all students,
and our entire community. Students of all races shall graduate from PPS ready to
succeed in a racially and culturally diverse local, national and global community. To
achieve educational equity, PPS will provide additional and differentiated resources to
support the success of all students, including students of color.
In order to achieve racial equity for our students, the Board establishes the following
goals:
A. The District shall provide every student with equitable access to high quality and
culturally relevant instruction, curriculum, support, facilities and other educational
resources, even when this means differentiating resources to accomplish this
goal.
B. The District shall create multiple pathways to success in order to meet the needs
of our diverse students, and shall actively encourage, support and expect high
academic achievement for students from all racial groups.
C. The District shall recruit, employ, support and retain racially and linguistically
diverse and culturally competent administrative, instructional and support
personnel, and shall provide professional development to strengthen employees’
knowledge and skills for eliminating racial and ethnic disparities in achievement.
Additionally, in alignment with the Oregon Minority Teacher Act, the District shall
actively strive to have our teacher and administrator workforce reflect the
diversity of our student body.
D. The District shall remedy the practices, including assessment, that lead to the
over-representation of students of color in areas such as special education and
discipline, and the under-representation in programs such as talented and gifted
and Advanced Placement.
E. All staff and students shall be given the opportunity to understand racial identity,
and the impact of their own racial identity on themselves and others.
2
Glenn Singleton and Curtis Linton Courageous Conversations About Race, p. 46 (2006)
60
FINANCIAL BOARD
BOARDPOLICIES
POLICY 2.10.010-P
Racial Educational
Equity Policy
Policy
F. The District shall welcome and empower students and families, including
underrepresented families of color (including those whose first language may not
be English) as essential partners in their student’s education, school planning and
District decision-making. The District shall create welcoming environments that
reflect and support the racial and ethnic diversity of the student population and
community. In addition, the District will include other partners who have
demonstrated culturally-specific expertise -- including government agencies, non-
profit organizations, businesses, and the community in general -- in meeting our
educational outcomes.
The Board will hold the Superintendent and central and school leadership staff
accountable for making measurable progress in meeting the goals. Every Portland
Public Schools employee is responsible for the success and achievement of all
students. The Board recognizes that these are long term goals that require significant
work and resources to implement across all schools. As such, the Board directs the
Superintendent to develop action plans with clear accountability and metrics, and
including prioritizing staffing and budget allocations, which will result in measurable
results on a yearly basis towards achieving the above goals. Such action plans shall
identify specific staff leads on all key work, and include clear procedures for district
schools and staff. The Superintendent will present the Board with a plan to implement
goals A through F within three months of adoption of this policy. Thereafter, the
Superintendent will report on progress towards these goals at least twice a year, and
will provide the Board with updated action plans each year.
References: “The State of Black Oregon” (The Urban League of Portland 2009); “Communities of Color
in Multnomah County: An Unsettling Report” (Coalition of Communities of Color/Portland State University
2010); “The Economic Cost of the Achievement Gap” (Chalkboard Project 2010); “The Hispanic/White
Achievement Gap in Oregon” (Chalkboard Project 2009); “A Deeper Look at the Black-White
Achievement Gap in Multnomah County” (Chalkboard Project 2009); ORS 342.433.
History: Adopted by Resolution No. 4459, 6-13-11
61
FINANCIAL BOARD
Board POLICIES
Policy 8.10.025-P
Reserve Funds
Contingencies and Reserves
1. The Board understands that to avoid financial instability, continuing expenditure

requirements should be insulated from typical fluctuations in revenues and
expenditures.
2. It is the goal of the Board to fund and maintain a reserve in the general fund that
shall range from 5% to 10% of annual general fund revenues. The goals for the
reserve will be set as part of the District’s long-range financial plan, with an
expectation that the District will achieve and sustain a 10% reserve. The Board
shall establish an annual operating contingency each fiscal year during the
budget process.
3. Contingencies and reserves will be established pursuant to ORS 294.388.
Interfund transfers from contingency will be made in accordance with ORS
294.463. The Board may authorize by resolution transfers of contingency funds
of up to 15%. Transfers that exceed 15% may be made only after Board approval
and adoption of a supplemental budget for that purpose.
4. Reserves generally should not be used for new or increased operating costs or
investments. Reserves may be used at the discretion of the Board to address
one-time emergencies and unanticipated expenditure requirements or to offset
unanticipated revenue fluctuations occurring within a fiscal year. In the event
that reserves are expended, there will be a plan to replenish the expended funds
within three fiscal years.
5. Reserves are the fund balances carried over from year to year and contingency
funds are annually budgeted and reflected in current year fund balances.
Legal References: ORS 294.388, ORS 294.463. History: Adpt. 4/8/02; Rev. 4/19/17; Rev. 6/2019
62
FINANCIAL BOARD POLICIES
BOARD POLICY
Administrative Directive 8.10.030-AD
8.10.030-AD
Administrative Directive
8.10.030-AD Budget Reallocations – Post Budget Adoption
I. Purpose
This administrative directive establishes the guidelines to assure
consistent and detailed communication between the Superintendent and
the Board regarding fiscal issues. Communication is essential under
circumstances that could result in significant reductions or reallocations
of funding after the Board has adopted the budget.
II. General Provisions

The Finance, Audit and Operations Committee will be apprised in a
timely manner of significant changes in revenue expectations and
cost/expenditure patterns. In particular, the Finance, Audit and
Operations Committee will be informed when fiscal circumstances may
result in the need for transfers from the contingency fund.
III. Provision of Information to the Board

(1) Budget to Actual Financial Reports and Revenue Reports will be
provided to and discussed with the Board Finance, Audit and
Operations Committee on a monthly basis.
(2) Specific information regarding budget reductions will be provided to
the committee when expenditure adjustments are considered
significant. Criteria for judging the significance of a change can
include:
(a) Expenditure items or programs that are of priority to or of
special interest to Board members as reflected in history of
Board and committee meetings;
(b) Expenditure items or program adjustments that exceed
$250,000;
(c) Program changes expected to have direct and noticeable
student or staff impact;
(d) Any proposed reallocations from the contingency fund.
(3) Upon request or as deemed appropriate, information will be
provided to all Board members.
63 Portland Public Schools Page 1 of 3 Portland, Oregon

FINANCIAL BOARD POLICIES
BOARD POLICY 8.10.030-AD
Administrative Directive 8.10.030-AD
(4) At the option of the Finance, Audit and Operations chair, particular
expenditure reductions could be considered ‘major’ as defined
below, triggering a more extensive review and submittal of
information to the Board.
IV. Process for Determining Major Expenditure Reductions

Major budget reallocations are defined here as those that exceed .5% of
the General Fund Operating Budget.
(1) In the event that major expenditure reductions must be
undertaken, the Superintendent will consult with the Finance, Audit
and Operations Committee in preparation of recommendations for
such reductions.
(2) Subsequent to consultation with the Finance, Audit and Operations
Committee, the Superintendent will report to the full Board
regarding plans and recommendations for expenditure reductions.
The following types of background information will be provided:
(a) Superintendent’s recommendations for reductions;
(b) Criteria and policy assumptions that underlie the prioritization
of the reductions;
(c) Explanation of the procedure/process used in developing the
recommendations for reductions;
(d) Expected consequences/impact of the reduction on services.
(3) The Superintendent will submit the reduction recommendations to
the Board for approval by resolution.
V. Contingency Fund Transfers

(1) If the Superintendent recommends a transfer from the Contingency
Fund, justification for this transfer will first be presented to the
Finance, Audit and Operations Committee for discussion.
(2) After consultation with the Finance, Audit and Operations
Committee, the Superintendent will submit the recommendation to
the Board for approval by resolution.
Policy Implemented: 64
FINANCIAL
SECTION
65
FINANCIAL
SECTION
The financial section contains required information for the District’s
funds and descriptions of significant revenue sources and expenditure
categories.
Nutrition Services, August 1, 2023

FINANCIAL OVERVIEW
The Financial Section details the financial resources and requirements of the District. Resources
include revenues from local, state, and federal sources, as well as beginning fund balances.
Requirements are the expenditures necessary for operating the district, along with contingencies
and ending fund balances. This section contains summaries of assumptions and major shifts;
descriptions of funds, programs, and accounts used for budgeting; a high-level overview of all
the district’s Resources and Requirements; and summaries for each of the funds: General (100),
Special Revenue (200), Debt Service (300), Capital Projects (400), and Internal Service (600). The
section ends with detailed reports for each of the funds. Throughout this document, the budget
information in the 2023-24 year is from the 2023-24 Adopted Budget.
The budget for 2024-25 reflects the continued and additional investments in the following areas
using available resources:
Continue and Expand Academic Supports and Interventions for Historically

Underserved Students
y Targeted learning supports across PPS schools with a focus on supporting students at CSI,
TSI, and Title I schools
y Kindergarten educational assistants at schools that have 60% or greater historically underserved
students
y K-8 academic interventionists based on student need
y Learning acceleration instructional specialists at high schools
y Social workers concentrated at Title I schools and high schools
y Culturally-specific support for Native American students
y Credit recovery programming
y Access to technology to continue to support community technology needs
y Support for charter schools and community-based organizations
y Learning acceleration through summer enrichment
Continue Mental and Behavioral Health Supports for Students
y Mental and behavioral health supports; this includes contracts with culturally-specific
organizations to provide mental and behavioral health support and school psychologists
y All comprehensive middle schools have a position to support behavior and climate
y Continuing and expanding the rapid response team
Improve the Middle-grade Experience

y All 6-8 students in comprehensive middle schools and K-8s will now be on a seven-period
day schedule, which includes time for advisory
y All 6-8 students will be meeting or close to meeting the state PE requirements
Continue Access to Arts Education Opportunities

y Investments in staffing to ensure complete arts discipline pathways continue to exist at
elementary-middle-high school levels
y Identified budget to support arts materials, sheet music, and instrument purchase/repair
67
Continue Culturally-Specific Student and Family Supports
y Further progress in the development of the Center for Black Student Excellence, an initiative
aimed at targeting resources and supports in schools with historic and large numbers of Black
students
y Continue extended learning and enrichment programming with a specific focus on continuing
collaboration with our community’s culturally specific organizations
y Support and provide opportunities for youth leadership activities, such as student-led
conferences, community-building with affinity groups, and networking
y Support and resources for community engagement, such as translation services, supplies,
food, and childcare
Continue Instructional Framework Implementation, Providing Curriculum

Materials and Professional Development for Educators
y Continue investment of instructional coaches in all schools
y Continue implementation of a centrally-supported, school-based professional learning system
to build the capacity of our educators to implement the instructional framework and to utilize
the high-quality curricular resources
y Build the professional knowledge and skills of our educators and staff by continuing access
to more paid or released professional learning and collaborative planning time
y Support the implementation of the K-12 mathematics and English language arts curriculum
adoptions
y Additional professional development and support for principals (e.g., Wallace Foundation
Grant)
Improve staff retention and recruitment

y Increase compensation and benefits to attract, retain, and recognize talented and dedicated
staff in classrooms and other critical roles across the district
y Increase minimum planning time by 90 minutes every week – from 320 minutes to 410
minutes – for elementary and middle school educators while also adding planning and
grading days for all levels
Continue to Progress on Strategic Plan Priorities

y Develop an Integrated Instructional Framework
y Implement a Multi-Tiered System of Supports
y Cultivate a Strong Culture of Racial Equity and Care
y Develop a Diverse, High-Quality, and Thriving Workforce
68
Accounts Overview
Resources include revenues from local, state, and federal sources, as well as beginning fund
balances, sometimes referred to as reserves. Throughout the details in this document, the
words fund, program, and account are referenced to mean the following:
y Funds describe the respective purposes of the resources and are the same for resources and
requirements.
y Programs or functions describe how the resources are used and will only be present in the
requirements details.
y Accounts or objects describe the source of the resources and the district’s intended disposition
of those resources.
The following section details the various codes used throughout this document. More information
can be found in the Oregon Department of Revenue Local Budgeting Manual and the Oregon
Department of Education Program Budgeting and Accounting Manual (PBAM).
Account Code Overview

PPS uses an account code structure that is composed of several main elements. While this is very
similar to the Oregon Department of Education’s (ODE) PBAM, PPS’s account codes contain
additional digits to capture information not required by the state. The two elements that are
presented in different formats are the Object and the Function. These different formats also act as
roll-ups aggregating District-level spending into single categories for state reporting.
Object
For PPS, the object code is a six-digit number for revenues and expenditures, while the state object
code, which is the corresponding element, is a three-digit number for expenditures and a four-digit
number for revenues. In addition, PPS’ initial digit clarifies whether it is a revenue or expenditure
(revenues begin with 4, expenditures begin with 5).
PPS Object PPS Description State Object State Description
411111 Current-Multnomah Co 1111 Current Year’s Property Taxes
411112 Current-Clackamas Co 1111 Current Year’s Property Taxes
411113 Current-Washington Co 1111 Current Year’s Property Taxes
511210 Classified - Represented 112 Classified Salaries
511220 Non-Represented Staff 112 Classified Salaries
522000 Social Security - FICA 220 Social Security Administration
541000 Consumable Supplies 410 Consumable Supplies and Materials
Function
For PPS, the function code is a five-digit number, while the state function code, which is the
corresponding element, is a four-digit number. Generally, only the first three digits match as PPS’
Function code provides additional details.
69
PPS Function PPS Description State Function State Description
11111 Elementary K-5 Program 1111 Elementary, K-5 or K-6
11119 Kindergarten Homeroom 1111 Elementary, K-5 or K-6
Restrictive Programs for Students with

12211 Functional Living Skills 1220
Disabilities
Restrictive Programs for Students with
12261 Home Instruction 1220
Disabilities
22402 Instructional Specialists 2240 Instructional Staff Development
Instructional Staff Training

22410 2240 Instructional Staff Development
Services
Fund Classifications
Most school districts are financed through governmental and proprietary funds. PPS’s govern-
mental funds include 100, 200, 300, and 400. PPS has one proprietary fund – 600.
100 General Fund

The purpose of the General Fund is to record financial transactions relating to all activities for which
specific types of funds are not required. It is the general operating fund for the District.
200 Special Revenue Funds

Special Revenue Funds are set up for specific-purpose grants and other revenues when required
by statute, charter provision, or the terms of a grant.
300 Debt Service Funds

Debt Service Funds are used to budget for the payment of principal and interest on all long-term debt.
400 Capital Projects Funds

Capital Project Funds are a type of fund that is used to record the resources and expenditures
needed to finance the building or acquisition of capital facilities that are non-recurring major
expenditure items. Resources can include the proceeds from the sale of general obligation bonds,
construction excise tax, grants, transfers from other funds, or other revenues authorized for financing
capital projects. A capital project fund is normally established when a capital project or series
of projects is authorized. It is dissolved when the project is completed. Several related projects
financed from one bond issue may be accounted for in one fund if there are no provisions to the
contrary in the establishment of the bond issuance.
600 Internal Service Funds

Internal Service Funds finance and account for services furnished by one department or agency
to another department or agency of the same local government. Internal Service Fund resources
usually come from operating earnings or transfers from other funds.
Resource Accounts (Revenue Sources)
1000 Revenue from Local Sources
1110 Ad Valorem Taxes Levied by District
Taxes levied by a district on the assessed valuation of real and personal property located within
the district, which, within legal limits, is the final authority in determining the amount to be raised
for school purposes.
70
1120 Local Option Ad Valorem Taxes Levied by District
Local option taxes levied by a district on the “Tax Gap” valuation of real and personal property
located within the district, which, within legal limits, is the final authority in determining the amount
to be raised for school purposes.
1130 Construction Excise Tax

Amounts collected as a result of Senate Bill 1036 from the 2007 legislative session, which allows
for a construction excise tax.
1190 Penalties and Interest on Taxes

Amounts collected as penalties for the payment of taxes after the due date, and the interest charged
on delinquent taxes from the due date to the date of actual payment.
1200 Revenue from Local Governmental Units Other Than Districts

Revenue from the appropriations of another local governmental unit. The district is not the final
authority in determining the amount of money to be received, and the money is raised by taxes or
other means which are not earmarked for school purposes.
1310 Regular Day School Tuition

Money received as tuition for students attending the regular day schools in the district, including
alternative programs entitled to State School Fund support. 1310 is used when instruction and
related services are tied directly to the student.
1500 Earnings on Investments

Money received as interest earnings from holdings for savings.
1600 Food Service

Revenue for dispensing food to students and adults.
1700 Extracurricular Activities

Revenue from school-sponsored activities.
1800 Community Services Activities

Revenue from community services activities operated by a district. For example, revenue received
from operation of a swimming pool as a community service would be recorded here.
1910 Rentals
Revenue from the rental of either real or personal property owned by the district.
1920 Contributions and Donations from Private Sources

Money received from a philanthropic foundation, private individuals, or private organizations for
which no repayment or special service to the contributor is expected. Separate accounts may be
maintained for unrestricted revenue and revenue which has restricted use.
1960 Recovery of Prior Years’ Expenditure

Refund of expenditure made in a prior fiscal year.
1970 Services Provided Other Funds

Services provided other funds, such as printing or data processing. Generally, this account is only
used in Internal Service Funds.
71
1980 Fees Charged to Grants
Indirect administrative charges assessed to grants.
1990 Miscellaneous
Revenue from local sources not provided for elsewhere.
2000 Revenue from Intermediate Sources

2100 Unrestricted Revenue
Revenue received as grants by the district which can be used for any legal purpose desired by the
district without restriction.
2199 Other Intermediate Sources

All other unrestricted intermediate revenue sources not listed in 2100.
2200 Restricted Revenue

Revenue received as grants by the district which must be used for a categorical or specific purpose.
3000 Revenue from State Sources

3101 State School Fund—General Support
State school funding for general operations based on the number and types of students.
3103 Common School Fund

Local revenue generated from state surplus funds, and a component of the State School Funding.
3199 Other Unrestricted Grants-in-aid

3299 Other Restricted Grants-in-aid
This is used for restricted grants in aid from the state.
4000 Revenue from Federal Sources

4100 Unrestricted Revenue Direct from the Federal Government
Revenue direct from the Federal government are grants awarded directly to the district which can
be used for any legal purpose desired by the district without restriction.
4200 Unrestricted Revenue from the Federal Government Through the State
Revenues from the federal government passed through the state as grants that can be used for any
legal purpose desired by the district without restriction.
4300 Restricted Revenue Direct from the Federal Government

Revenues direct from the federal government as grants awarded directly to the district which must
be used for a categorical or specific purpose.
4500 Restricted Revenue from the Federal Government Through the State
Revenues from the federal government passed through the state as grants to the district which
must be used for a categorical or specific purpose.
72
4700 Grants-In-Aid from the Federal Government Through Other Intermediate Agencies
Revenues from the federal government through an intermediate agency.
4801 Federal Forest Fees

Revenue collected in lieu of property taxes for federal lands in the district’s county.
5000 Other Sources

5200 Interfund Transfers
Revenue transferred from another fund which will not be repaid.
5300 Sale of or Compensation for Loss of Fixed Assets

Revenue from the sale of school property or compensation for the sale or loss of fixed assets.
5400 Resources—Beginning Fund Balance

The beginning fund balance is the fund balance carryover from the prior year.
Required Programs (Expenditure Functions)

1000 Instruction
1100 Regular Programs
Classroom Instructional activities designed primarily to prepare students for activities as community
members, family members, and workers. Regular programs include Pre-kindergarten, Elementary,
Middle, and High School.
1200 Special Programs

Instructional activities designed primarily to serve special needs students. The Special Program
Service Area includes Talented and Gifted, Children with Disabilities, Disadvantaged Children,
English Language Learners, and special programs for other student populations.
1300 Adult/Continuing Education Programs

Learning experiences designed to develop knowledge and skills to meet immediate and long-
range educational objectives of adults who, having completed or interrupted formal schooling,
have accepted adult roles and responsibilities.
1400 Summer School Programs

Instructional activities as defined under 1100 Regular Programs carried on during the period
between the end of the regular school term and the beginning of the next regular school term;
this does not include the summer term of a 12-month school year.
2000 Support Services

2100 Support Services—Students
Activities that are designed to assess and improve the well-being of students and/or supplement
the teaching process.
2200 Support Services—Instructional Staff

Activities associated with assisting the instructional staff with the content and process of providing
learning experiences for students.
73
2300 Support Services—General Administration
Activities concerned with establishing and administering policy in connection with operating the
district.
2400 School Administration

Activities concerned with area-wide supervisory responsibility. This function could include directors
of district-wide instructional programs that have administrative responsibilities.
2500 Support Services—Business

Activities concerned with purchasing, paying, transporting, exchanging, and maintaining goods
and services for the district. Included are the fiscal, operation and maintenance, transportation, and
internal services for operating all schools.
2600 Support Services—Central Activities

Activities, other than general administration, which support each of the other instructional and
supporting services programs. These activities include planning, research, development, evaluation,
information, staff, statistical, and data processing services.
2700 Supplemental Retirement Program

Costs associated with a supplemental retirement program provided to both current and prior
employees by the district.
3000 Enterprise and Community Services

3100 Food Services
Activities concerned with providing food to students and staff in a school or district.
3300 Community Services

Activities that are not directly related to the provision of education for pupils in a district. These
include services such as community recreation programs, civic activities, public libraries, programs
of custody and care of children, and community welfare activities provided by the district for the
community as a whole or in part.
4000 Facilities Acquisition and Construction

4110 Service Area Direction
Activities pertaining to directing and managing facilities acquisition and construction services.
4120 Site Acquisition and Development Services

Activities pertaining to the initial acquisition of sites and improvements thereon.
4150 Building Acquisition, Construction, and Improvement Services

Activities concerned with building acquisition through purchase or construction and building
improvements. Initial installation or extension of service systems, other built-in equipment and
building additions.
4180 Other Capital Items

Activities concerned with major capital expenditures that are eligible for general obligation bonding,
such as textbooks and technology.
74
4190 Other Facilities Construction Services
Facilities construction activities that cannot be classified above.
5000 Other Uses

5100 Debt Service
The servicing of the debt of a district. Categories of debt service are listed under objects.
5200 Transfers of Funds

These are transactions that withdraw money from one fund and place it in another without recourse.
5300 Apportionment of Funds by ESD or LEA

Apportionment of equalization funds and distribution of other funds by the educational service
districts (flow-through dollars from ESDs to districts or other ESDs) or from a Local Education Agency
(LEA) acting as the fiscal agent for a grant distributed to other districts.
5400 PERS UAL Bond Lump Sum Payment to PERS

The one-time lump sum payment made to PERS following the issuance of a PERS UAL Bond.
6000 Contingencies (for budget only)

Reserves for expenditures that cannot be foreseen and planned in the budget process because of
an occurrence of an unusual or extraordinary event. Use with Object 810 only.
7000 Unappropriated Ending Fund Balance

An estimate of funds needed to maintain operations of the school district from July 1 of the ensuing
fiscal year and the time when sufficient new revenues become available to meet the cash flow needs
of the fund. No expenditure shall be made from the unappropriated ending fund balance in the
year in which it is budgeted. Use with Object 820 only.
Requirement Accounts (Expenditure Objects)
100 Salaries
110 Regular Salaries
Full-time, part-time, and prorated portions of the costs for work performed by employees of the
district who are considered to be in positions of a permanent nature.
120 Non-permanent Salaries

Full-time, part-time and prorated portions of the costs for work performed by employees of the
district who are hired on a temporary or substitute basis to perform work in positions in either
temporary or permanent nature.
130 Additional Salary

Money paid to employees of the district in positions of either a temporary or permanent nature for
work performed in addition to the normal work period for which the employee is compensated
under Regular Salaries and Temporary Salaries above.
200 Associated Payroll Costs

210 Public Employees Retirement System
District payments to the Public Employees Retirement System.
220 Social Security Administration

Employer’s contribution to the Social Security/ Medicare (FICA) for employee retirement.
75
230 Other Required Payroll Costs
Workers’ compensation and unemployment compensation.
240 Contractual Employee Benefits

Amounts paid by the district that are a result of a negotiated agreement between the Board of
Directors and the employee groups. Examples of expenditures would be health insurance, long-
term disability, and tuition reimbursement.
270 Post-Retirement Health Benefits (PRHB)

Post-retirement Health Benefits are costs of health insurance or health services not included in a
pension plan for retirees and their spouses, dependents, and survivors.
300 Purchased Services

310 Instructional, Professional, and Technical Services
Services which by their nature can be performed only by persons with specialized skills and
knowledge. Included are the services of medical doctors, lawyers, consultants, and teachers for
the instructional area.
320 Property Services

Services purchased to operate, repair, maintain, insure, and rent property owned and/or used by
the district. These services are performed by persons other than district employees.
330 Student Transportation Services

Expenditures to persons (not on the district payroll) or agencies for the purpose of transporting
children.
340 Travel
Costs for transportation for all district personnel (including students), conference registration, meals,
hotel, and other expenses associated with traveling on business for the district.
350 Communication
Services provided by persons or businesses to assist in transmitting and receiving data or information.
360 Charter School Payments

Expenditures to reimburse Charter Schools for services rendered to students.
370 Tuition
Expenditures to reimburse other educational agencies for services rendered to students.
380 Non-instructional Professional and Technical Services

Services which by their nature can be performed only by persons with specialized skills and
knowledge.
390 Other General Professional and Technological Services
400 Supplies and Materials

410 Consumable Supplies and Materials
Expenditures for all supplies for the operation of a district, including freight and cartage.
420 Textbooks
Expenditures for prescribed books that are purchased for students or groups of students and resold
or furnished free to them.
76
430 Library Books
Expenditures for regular or incidental purchases of library books available for general use by
students, including any reference books, even though such reference books may be used solely in
the classroom. Also recorded here are the costs of binding or other repairs to school library books
and e-library books.
440 Periodicals
Expenditures for periodicals and newspapers. A periodical is any publication appearing at regular
intervals of less than a year and continuing for an indefinite period.
450 Food
Expenditures for food purchases related to 3100 Food Service only. Other food purchases are
recorded in object code 410.
460 Non-consumable Items

Expenditures for equipment with a current value of less than $5,000 or for items which are
“equipment-like,” but which fail one or more of the tests for classification as Object 540 (see 540
definition).
470 Computer Software

Expenditures for published computer software, including licensure and usage fees for software.
480 Computer Hardware

Expenditures for non-capital computer hardware, generally of value not meeting the capital
expenditure criterion. An iPad or e-reader needed to access e-textbooks is considered hardware
and would be coded here.
500 Capital Outlay

510 Land Acquisition
Expenditures for the purchase of land.
520 Buildings Acquisition

Expenditures for acquiring buildings and additions, either existing or to be constructed, except
for bus garages.
530 Improvements Other Than Buildings

Expenditures for the initial and additional improvement of sites and adjacent ways after acquisition
by the district.
540 Depreciable Equipment

Expenditures for the initial, additional, and replacement items of equipment, except for buses and
capital bus improvements.
550 Depreciable Technology

Expenditures for computer hardware, related equipment, and other capital outlay for technology.
560 Depreciable Transportation

Expenditures for bus garages, buses, and capital bus improvements for student transportation.
590 Other Capital Outlay

Expenditures for all other Capital Outlay not classified above.
77
600 Other Objects
610 Redemption of Principal
Expenditures which are from current funds to retire bonds, and principal portion of contractual payments
for capital acquisitions.
620 Interest
Expenditures from current funds for interest on serial bonds, short-term loans, and interest included in
contractual payments for capital acquisitions.
640 Dues and Fees

Expenditures or assessments for membership in professional or other organizations or associations or
payments to a paying agent for services rendered.
650 Insurance and Judgments

Insurance to protect school board members and their employees against loss due to accident or neglect.
670 Taxes, Licenses, and Assessments

This includes taxes, licenses, and assessments paid to a government body and penalties assessed for lack
of health benefits for eligible employees (Affordable Care Act).
680 PERS UAL Lump Sum Payment to PERS

The one-time lump sum payment made to PERS following the issuance of a PERS UAL Bond.
690 Grant Indirect Charges

Charges made to a grant to recover charges made to administration.
700 Transfers
710 Fund Modifications
This category represents transactions of transferring money from one fund to another.
720 Transits
This category represents transactions that are transit or flow-through means to convey money to the
recipient (person or agency).
790 Other Transfers

This category is used for those transfer transactions which cannot be identified in the above classifications.
800 Other Uses of Funds

810 Planned Reserve
Amounts set aside for operating contingencies for expenditures that cannot be foreseen and
planned in the budget because of the occurrence of some unusual or extraordinary event.
820 Reserved for Next Year
78
ALL FUNDS RESOURCES
For the fiscal year ending June 30, 2025, the budgeted Summary of resources
Resources byfor allObject
Major funds- Allare $2.39
Funds billion.
(in thousands)
Major sources of revenue are grants, general obligation bonds, State School Fund, and property
taxes. Grants are accounted for in the Special Revenue Fund, and sources 2020-21include
2021-22federal
2022-23Title and
Actual Actual Actual Budget Proposed Ap
Resource
2023-24 2024-25 20
Individuals with Disabilities Education
BEGINNING Act (IDEA) grants, as well as local
FUND BALANCE and state
782,952 906,725 grants
672,720such as
564,037 689,175
the Student Success Act (HB 3427) and High School Success (M98). Resources for paying general
CURRENT YEAR PROPERTY TAXES OTHER THAN LOCAL OPTION 411,749 440,342 456,422 487,572 511,662
obligation bonds come from local property taxes, which are accounted for
CURRENT YEAR LOCAL OPTION PROPERTY TAXES
in the104,719
100,955
Debt Service
109,213
Fund.
114,676 104,608
Resources from the sale of general
2000 - REVENUEobligation
- INTERMEDIATEbonds
SOURCES are accounted for in the Capital
15,185 13,479 Projects
9,400 Fund.
16,181 53,965
School district budgeting is- governed
3000 REVENUE FROMby Oregon’s
STATE SOURCES Local Budget Law. 311,531 345,752 366,303 326,822 358,487
5200 - INTERFUND TRANSFERS 2,466 1,825 1,901 1,694 12,537
Summary of Resources by Major Object - All Funds (in thousands)
ALL OTHER BUDGET RESOURCES 450,787 400,953 465,856 415,610 431,046
SummarySummary
of
TotalResources
Resources by Major Object - All Funds (in Thousands)
2,233,099
of Resources by Major Object - All Funds (in thousands) 2,425,370 2,351,970 2,182,057 2,388,852
Resource
2020-21 2021-22 2022-23 2023-24 2024-25 2024-25 2024-25
CE Resource
782,952 906,725 672,720 564,037 Percent
689,175 - by Major Object
-
2020-21 2021-22 of Resources
2022-23 2023-24 2024-25 - All Funds
2024-25 2024-25
RTY TAXES OTHERBEGINNING
THAN LOCAL OPTION
FUND BALANCE
411,749 440,342 456,422 782,952
487,572906,725
511,662
672,720
-
564,037
-
689,175 - -
OPTION PROPERTY TAXES YEAR PROPERTY TAXES OTHER
CURRENT 100,955THAN LOCAL
104,719 109,213 411,749
OPTION 114,676440,342
104,608
456,422 -
487,572 -
511,662 - -
LOCAL SOURCESCURRENT YEAR LOCAL OPTION PROPERTY
90,886TAXES116,881 159,803 100,955
147,344104,719
158,696
109,213 -
114,676 -
104,608 - -
OTHER REVENUE FROM LOCAL SOURCES
MEDIATE SOURCES 15,185 13,479 9,400 90,886
16,181116,88153,965
159,803 147,344
- 158,696
- - -
TATE SOURCES 2000 - REVENUE - INTERMEDIATE SOURCES

311,531 345,752 366,303 15,185
326,822 13,479
358,487 9,400 16,181
- 53,965
- - -
3000 - REVENUE FROM STATE SOURCES 311,531 345,752 366,303 326,822 358,487 - -
EDERAL SOURCES 66,589 94,693 110,354 108,121 68,676 - -
4000 - REVENUE FROM FEDERAL SOURCES 66,589 94,693 110,354 108,121 68,676 - -
SFERS 2,466 1,825 1,901 1,694 12,537 - -
5200 - INTERFUND TRANSFERS 2,466 1,825 1,901 1,694 12,537 - -
SOURCES ALL OTHER BUDGET RESOURCES
450,787 400,953 465,856 450,787
415,610400,953
431,046
465,856
-
415,610
-
431,046 - -
Total Resources 2,233,099 2,425,370 2,351,9702,233,099
2,182,057 2,388,852
2,425,370 2,351,970 -
2,182,057 -
2,388,852 - -
Percent of Resources by MajorPercent

Objectof- Resources
All Funds by Major Object - All Funds
Certain numbers have been rounded up or down. There may therefore be discrepancies between the actual totals of the individual amounts in the ta
79
y of Requirements by Major Function - All Funds (in thousands)
ALL FUNDS REQUIREMENTS BY MAJOR FUNCTION

Actual Actual Actual Budget Budget FTE Proposed Approved Adopted Budget FT
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
For the fiscal year ending June 30, 2025, the budgeted requirements for all funds are $2.39 billion.
417,111
Major program 460,823 471,425
requirements include520,895 534,305
3,445.61 services,
instruction, support -
community services, -
facilities 3,345.
acquisition,383,452
348,539 debt service, transfers, contingency,
435,963 459,138 and unappropriated
2,511.98 452,149 fund balance. - The largest - 2,375.
increase
23,914
is in facilities
30,630
acquisition
34,878
and construction,
37,139
which is due to progress
33,302
on bond
-
projects. -
238.87 230.
ON
The budget256,689
287,539
includes a decreased
285,717
fund balance and contingency
831,707
for 2024-25. Reserves
1,027,836 -
are for-
50.00 43.
expenditures that cannot be foreseen and planned in the budget process in the case of an unusual
MS 246,806 619,232
or extraordinary 226,739
event. From 2023-24252,744 -
to 2024-25, the budgeted 262,135 -
contingency will decrease from -
$48.4
2,466million to $44.2 million.
1,825 The federal
1,901 grant funds the District
1,694 - will receive include -indirect that is
12,537 -
assessed
- as the money
- is drawn. - The contingency
48,414 is the portion
- of the allocation
44,156 the District
- may not-
draw down in future years. Prior years include an unappropriated ending fund balance, which is an
906,725 672,720
estimate of funds needed895,164 26,313district operations
to maintain school - from22,423 -
July 1 of the ensuing fiscal year -
to when sufficient
2,233,099 2,425,371new2,351,970
revenues become available6,246.46
2,182,057 to meet cash flow needs. No expenditure
2,388,852 - shall- 5,995.
be made from the unappropriated ending fund balance in the year it is budgeted. Unappropriated
ending fund balance will decrease from $26.3 million in 2023-24 to $22.4 million in 2024-25.
of Requirements by Major Function - All Funds (in thousands)

Summary of Requirements by Major Function - All Funds (in Thousands)
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
1000 - INSTRUCTION 417,111 460,823 471,425 520,895 3,445.61 534,305 - - 3,345.75
3000 - ENTERPRISE AND COMMUNITY SERVICES 23,914 30,630Summary
34,878 of Requirements
37,139 by Major33,302
238.87 Function - All- Funds (in
- thousands)
230.27
4000 - FACILITIES ACQUISITION AND CONSTRUCTION 287,539 256,689 285,717 831,707 50.00 1,027,836 - - 43.50
5200 - TRANSFERS OF FUNDS Function
2,466 1,825 1,901 Actual
1,694 Actual- Actual
12,537 Budget
- Budget- FTE Proposed
- Approved Adop
6000 - CONTINGENCIES - - - 2020-21
48,414 2021-22
- 2022-23
44,156 2023-24
- 2023-24
- 2024-25
- 2024-25 2024
1000 - INSTRUCTION 906,725
7000 - UNAPPROPRIATED FUND BALANCE 672,720 895,164 417,111
26,313 460,823
- 471,425
22,423 520,895
- 3,445.61
- 534,305
- -
Total Requirements 2000 - SUPPORT SERVICES
2,233,099 2,425,371 2,351,970 348,539 6,246.46
2,182,057 383,452 2,388,852
435,963 459,138
- 2,511.98
- 452,149
5,995.12 -
3000 - ENTERPRISE AND COMMUNITY SERVICES 23,914 30,630 34,878 37,139 238.87 33,302 -
4000 - FACILITIES ACQUISITION AND CONSTRUCTION 287,539 256,689 285,717 831,707 50.00 1,027,836 -
Percent
5100 - DEBT of Requirements
SERVICE by Major
& 5400 - PERS Function
UAL PROGRAMS - All 246,806
Funds (in 619,232
thousands)
226,739 252,744 - 262,135 -
5200 - TRANSFERS OF FUNDS by Major Function
2,466 - All Funds
1,825 1,901 1,694 - 12,537 -
6000 - CONTINGENCIES - - - 48,414 - 44,156 -
7000 - UNAPPROPRIATED FUND BALANCE 906,725 672,720 895,164 26,313 - 22,423 -
Total Requirements 2,233,099 2,425,371 2,351,970 2,182,057 6,246.46 2,388,852 -
80
219,461 224,187 234,737 268,710 - 267,677 - -
122,468 150,910 174,355 278,167 - 288,322 - -
48,953 90,640 74,662 104,876 - 106,869 - -
ALL FUNDS
234,584 174,906
REQUIREMENTS
216,049 656,042
BY OBJECT
- 822,730 - -
Across all
269,188 funds, capital
641,906 outlay represents
254,443 277,583the most significant
- budget
296,376category at 34.4%
- of all funds,
-
followed closely by salaries and associated payroll costs, which are expected to require 33.3%.
2,466 1,825 1,901 1,694 - 12,537 - -
Contingency and ending fund balance make up 2.8% of the overall budget.
- - - 48,414 - 44,156 - -
906,725 672,720 895,164 26,313 - 22,423 - -
Summary Summary
of Requirements by Major Object - All Funds (in Thousands)
of Requirements by Major Object - All Funds (in thousands)
2,233,099 2,425,370 2,351,970 2,182,057 6,246.46 2,388,852 - - 5,995.12
Requirement Actual Actual Actual Budget Summary

Budget FTE Proposedof Approved
Requirements by Major
Adopted BudgetObject
FTE - All Funds (in
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
111 - LICENSED SALARIES 271,439 284,002 295,502 305,325 3,493.29 323,936 - - 3,407.18
Percent
1121of Requirements
- CLASSIFIED - REPRESENTED by65,467
Major71,486
Object
79,049- All Funds
Requirement
82,538 1,928.71 Actual
89,023 Actual
- Actual
- Budget
1,796.92 Budget FTE
1122 - NON - REPRESENTED STAFF 36,375 40,613 46,774 52,276 546.97 2020-21
53,440 2021-22
- 2022-23
- 2023-24
516.88 2023-24
113 - ADMINISTRATORS 33,539 36,620 111 -40,259
LICENSED 41,677
SALARIES 277.50 271,439
43,861 284,002
- 295,502
- 305,325
274.15 3,493.29
OTHER SALARIES 22,434 35,555 112139,074
- CLASSIFIED - REPRESENTED
38,442 - 65,467
17,501 71,486
- -79,049 82,538
- 1,928.71
200 - ASSOCIATED PAYROLL COSTS Summary
224,187 1122
234,737 by Major Object
- NON - REPRESENTED
268,710 STAFF-- All267,677
Funds (in thousands)
36,375 40,613
- -46,774 52,276
- 546.97
300 - PURCHASED SERVICES 122,468 150,910 113174,355
- ADMINISTRATORS
278,167 - 33,539
288,322 36,620
- -40,259 41,677
- 277.50
400 - SUPPLIES AND MATERIALS 48,953 90,640 OTHER SALARIES
74,662 104,876 - 22,434
106,869 35,555
- -39,074 38,442
- -
500 - CAPITAL OUTLAY Requirement 234,584 174,906
Actual 200216,049
-Actual 656,042
ASSOCIATED PAYROLLBudget
Actual COSTS
- 822,730
Budget219,461 -
224,187
FTE Proposed -
234,737
Approved 268,710
-
Adopted Budget FTE -
600 - OTHER OBJECTS 269,188 2020-21 300254,443
641,906 2021-22 2022-23
277,583
- PURCHASED 2023-24
SERVICES - 2023-24
122,468 2024-25
296,376 -
150,910 2024-25
-
174,355 2024-25
-
278,167 2024-25 -
700 - TRANSFERS
111 - LICENSED SALARIES 2,466 1,825 400 - 1,901
271,439 284,002
SUPPLIES 1,694
295,502
AND -
305,325
MATERIALS 12,537
3,493.29
48,953 -
323,936
90,640 -74,662
- - -
104,876 3,407.18 -
581000 - Operating
1121 -Contingency
CLASSIFIED - REPRESENTED - - 500 - CAPITAL
65,467 -
71,486 48,414
79,049
OUTLAY -
82,538 44,156
1,928.71
234,584 -
89,023
174,906 - -
216,049 - -
656,042 1,796.92 -
376520 - Budgeted
1122 -Ending
NON -Fund Balance
REPRESENTED 906,725
STAFF 672,720
36,375600895,164 26,313
40,613 OBJECTS
- OTHER 46,774 -
52,276 22,423
546.97
269,188 -
53,440
641,906 - -
254,443 - -
277,583 516.88 -
Total Requirements
113 - ADMINISTRATORS 2,233,099 2,425,370 2,351,970
33,539700 36,620 2,182,057
- TRANSFERS 40,259 6,246.46
41,677 2,388,852
277.50
2,466 - 1,825
43,861 - 1,901
- 5,995.12 1,694
- 274.15 -
OTHER SALARIES 22,43458100035,555 39,074
- Operating Contingency 38,442 -- 17,501 - -- -
48,414 --
200 - ASSOCIATED PAYROLL COSTS 219,461376520
224,187
- Budgeted234,737
Ending Fund268,710
Balance -
906,725 267,677
672,720 -
895,164 -
26,313 --
300 - PURCHASED SERVICES Percent of Requirements by Major Object - All Funds
Percent of Requirements by Major
122,468Total 150,910
Requirements Object
174,355 278,167
- All2,233,099
Funds- 288,322
2,425,370 -
2,351,970 -
2,182,057 -
6,246.46
500 - CAPITAL OUTLAY 234,584 174,906 216,049 656,042 - 822,730 - - -
600 - OTHER OBJECTS 269,188 641,906 254,443 277,583 Percent
- of296,376
Requirements -by Major Object
- - All-Fu
700 - TRANSFERS 2,466 1,825 1,901 1,694 - 12,537 - - -
Percent of Requirements by Major Object - All Funds
totals shown.
down. There may therefore be discrepancies between the actual totals of the individual amounts in the tables and the
Certain numbers have been rounded up or down. There may therefore be discrepancies between the actual tota
totals shown.
81 Certain numbers have been rounded up or down. There may therefore be discrepancies between the actual totals of the individual amounts in the tables and the
totals shown.
3-YEAR FORECAST ALL FUNDS
Budget Forecast by Major Object - All Funds (in thousands)

Resources
2024-25 2025-26 2026-27 2027-28
BEGINNING FUND BALANCE* 689,174 854,995 421,234 200,050

CURRENT YEAR PROPERTY TAXES OTHER THAN LOCAL OPTION 511,662 532,380 549,173 566,497
CURRENT YEAR LOCAL OPTION PROPERTY TAXES 104,608 106,700 108,834 111,011
OTHER REVENUE FROM LOCAL SOURCES 158,696 157,814 160,364 119,107
2000 - REVENUE - INTERMEDIATE SOURCES 53,966 34,601 35,276 35,979

3000 - REVENUE FROM STATE SOURCES 358,487 359,114 353,319 347,812
4000 - REVENUE FROM FEDERAL SOURCES 68,676 71,079 73,567 76,142

Total Resources 2,388,852 2,131,304 1,716,782 1,472,023

Resources
2024-25 2025-26 2026-27 2027-28

113 - ADMINISTRATORS 43,861 45,222 46,613 48,029
OTHER SALARIES 17,501 18,273 18,959 19,523

500 - CAPITAL OUTLAY 822,730 460,023 246,569 52,679
600 - OTHER OBJECTS 296,376 225,727 227,869 194,563
700 - TRANSFERS 12,537 12,775 13,018 13,266
581000 - OPERATING CONTINGENCY 44,156 2,803 (49,445) (112,649)

Total Requirements 2,388,852 2,131,304 1,716,782 1,472,023
82
INTERFUND TRANSFER SCHEDULE
Interfund transfers represent the movement of monies from one fund to another within PPS. The
fund transfers may pay for specific services such as transfers to debt service funds for payment of
principal and interest; or to fund other operational requirements of the District.
Fund Transfers 2024-25
Source Fund Transfer Out Destination Fund Transfer In Purpose

101 General Fund (1,945,911) 202 Nutrition Fund 1,945,911 Fund increase in wages
101 General Fund (1,000,000) 445 Capital Asset Renewal 1,000,000 Fund Capital Projects
101 General Fund (8,971,844) 602 Property & Liability Insurance 8,971,844 Property & Liability Insurance payments and reserves
404 Construction Excise (619,000) 320 Full Faith and Credit Debt Service Fund 619,000 Debt Service Principal & Interest Payments
Total Transfers $ (12,536,755) $ 12,536,755
83
VARIANCE BY MAJOR FUNCTION
The following chart summarizes the variances from the 2023-24 adopted budget to the 2024-25
adopted budget. The parameters for General Fund variance were 10% or $1 million variance. All
other funds list variances for each major program.
Variance by Major Function
General Fund
Major
Description Adopted 2023-24 Proposed 2024-25 Variance Explanation
Function
High dosage tutoring has been funded from ESSER the last three years and will be funded out of
1113 Elementary Extra Curricular ($ 25,264) ($ 442,253) ($ 416,989) General Fund in 2024-25
Increases to personnel and associated payroll costs
1121 Middle School Programs ($ 61,009,011) ($ 71,648,427) ($ 10,639,416) Increase in materials for refresh of middle school academics
Addition of Academic Interventionist positions at school sites
1122 Middle School Extr Curricular ($ 398,265) ($ 1,129,013) ($ 730,748) Middle School Travel Equity fund
Overall increases to personnel and associated payroll costs due to labor negotiations that occured
1131 High School Programs ($ 93,118,416) ($ 99,687,286) ($ 6,568,870) in 2023-24
1140 Pre-Kindergarten Programs ($ 27,288) ($ - ) ($ (27,288) Reduction of personnel costs to match enrollment projects
1210 Talented And Gifted (Tag) ($ 607,994) ($ 205,961) ($ (402,033) Reduction in Extended Responsibility to match enrollment projections
Increases to personnel and associated payroll costs,
1220 Restrictive Programs ($ 30,864,349) ($ 35,560,115) ($ 4,695,766) Increase use of contracted SPED services to match needs of our students
1250 Less Restrictive Programs ($ 33,348,441) ($ 36,826,154) ($ 3,477,713) Increases to personnel and associated payroll costs
1260 Early Intervention ($ 2,662,230) ($ 1,120,569) ($ (1,541,661) Reduction in SPED staffing costs in order to shift costs to grants or other sources
1291 English Second Language Prgs ($ 13,524,641) ($ 14,548,457) ($ 1,023,816) Overall increases to personnel and associated payroll costs
2120 Guidance Services ($ 26,442,801) ($ 29,610,163) ($ 3,167,362) Overall increases to personnel and associated payroll costs
Overall increases to personnel and associated payroll costs
2140 Psychological Services ($ 6,506,065) ($ 7,972,704) ($ 1,466,639) Increases to contracted SPED services to match students needs
2150 Speech Pathology/Audiology Svc ($ 11,986,841) ($ 14,881,312) ($ 2,894,471) Increases in SPED staffing to match programmatic needs
2160 Other Student Treatment Svcs ($ 3,750,623) ($ 4,357,404) ($ 606,781) Increases in SPED staffing to match programmatic needs
2210 Improvement Of Instruction ($ 9,893,238) ($ 11,146,687) ($ 1,253,449) Reduction in purchased services in bond non-compensatory spending
Overall staffing reductions across the district to match projected enrollment and reorganization of
2220 Educational Media Services ($ 13,607,273) ($ 11,502,955) ($ (2,104,318) resources
Overall district wide staffing reductions to match with enrollment projection
Reductions in centralized instructional support
2240 Instruc Staff Development ($ 21,173,859) ($ 13,914,368) ($ (7,259,491) Additional early literacy coaching
Overall reductions in central office staffing and central office discretionary funds while minimally
2320 Executive Administration Svcs ($ 16,173,114) ($ 12,460,953) ($ (3,712,161) disrupting school site support
2410 Office Of The Principal Svcs ($ 54,503,195) ($ 56,369,945) ($ 1,866,750) Overall increases to personnel and associated payroll costs
Reductions related to moving liability insurance, deductible property loss, and property insurance
2520 Fiscal Services ($ 21,406,110) ($ 11,057,339) ($ (10,348,771) to Fund 600, Internal Service Fund, shifting to a common practice in large school districts
Overall increases to personnel and associate payroll costs
2540 Oper/Maintenance Of Plant Svcs ($ 62,400,117) ($ 70,727,287) ($ 8,327,170) Standard increases in utility service costs
2570 Internal Services ($ 3,669,145) ($ 3,038,757) ($ (630,388) Reduction in publication services
2690 Other Support Services-Central ($ 24,498) ($ 2,000) ($ (22,498) Reduction due to inaccurate program code used from prior year and true up to actuals
Reduction in community services family engagement support spending
3300 Community Svcs ($ 4,194,476) ($ 3,256,517) ($ (937,959) Reductions to RESJ contracts to match enrollment projections
Increase in Subscription-Based Information Technology Arrangement (SBITA) recorded under
5110 Long-Term Debt Service ($ 727,790) ($ 2,194,427) ($ 1,466,637) Long-Term Debt Service as per GASB 96
Increase in Interfund Transfers from Gen Fund to Nutrition Fund to account for wage increases, to
5210 Fund Transfers ($ 1,075,000) ($ 11,917,755) ($ 10,842,755) Property & Liability Insurance Fund to move costs to an internal service fund
Special Revenue Fund
Major
Function
1000 Instruction ($ 108,067,597) ($ 97,020,650) ($ (11,046,947)
Decrease in Fund 200 is primarily due to the loss of the pandemic related ESSER dollars. The
2000 Support Services ($ 86,131,223) ($ 74,386,378) ($ (11,744,845) District does not anticipate pandemic-related federal relief will be available in 2024-25 as spend
3000 Enterprise And Community Services ($ 56,470,210) ($ 55,320,974) ($ (1,149,236) down continues to ensure every penny is utilized well in advance of the grant deadline
4000 Facilities Acquisition And Construction($ 605,748) ($ 15,248) ($ (590,500)
Hold for Subscription based Information Technology Arrangements for new accounting rule to
5000 Other Uses ($ - ) ($ 417,211) ($ 417,211) recognize expense under GASB 96
7000 Unappropriated Ending Fund Balance($ 20,626,722) ($ 22,423,404) ($ 1,796,682) Increase due to PERS Stabilization changes with new labor and associated costs
Debt Service Fund
Major
Function
5000 Other Uses ($ 252,016,465) ($ 259,099,458) ($ 7,082,993) Increase in principal and interest payments on long term debt service
7000 Unappropriated Ending Fund Balance($ 5,686,365) ($ - ) ($ (5,686,365) Decrease in Unappropriated Fund Balance due to overestimate of Tax Revenue
Capital Projects Fund
Major
Function
Reduction due to inaccurate program code used from prior year and true up to actuals (move to
2000 Support Services ($ 2,384,891) ($ 1,953,625) ($ (431,266) Other Uses in same fund in 2024-25)
Final issuance of 2020 bond
4000 Facilities Acquisition And Construction($ 831,101,711) ($ 1,027,820,570) ($ 196,718,859) Insurance and FEMA reimbursements for January 2024 ice storm
5000 Other Uses ($ 619,000) ($ 983,325) ($ 364,325) Increase due to true up of personnel and associated costs to prior year projected actuals
Internal Service Fund
Major
Function
Budget Unemployment Comp claims; and change where liability insurance, deductible property
2000 Support Services ($ 3,646,608) ($ 20,007,384) ($ 16,360,776) loss, property insurance, and risk to align with similar sized districts who are also self insured
5000 Other Uses ($ - ) ($ 59,092) ($ 59,092) Moving SBITA costs
6000 Contingencies ($ 5,351,000) ($ 1,500,000) ($ (3,851,000) Reduction in Contingency in the Workers Compensation Fund
*Offsetting variances due to reorganizations may not be displayed on program-by-program basis
84
VARIANCE BY MAJOR OBJECT
Variance by Major Object
General Fund
Major Object Description Adopted 2023-24 Proposed 2024-25 Variance Explanation

Increases to PAT, SIEU, and PFSP labor group costs due to contract negotiations that occurred
throughout 2023-24
Decrease in enrollment
510000 Salaries $430,161,602.00 $443,917,643.00 $13,756,041.00 Centralized service level adjustment (limiting hiring)
Increase in associated payroll costs, including fringe, due to the 2023-24 labor group
520000 Associated Payroll Costs $220,865,744.00 $223,683,158.00 $2,817,414.00 negotiations and salary changes from multiple labor partners
530000 Purchased Services $110,939,670.00 $109,389,019.00 -$1,550,651.00 Overall decrease in contracts
Reductions related to moving liability insurance, deductible property loss, and property
insurance to Fund 600, Internal Service Fund, shifting to a common practice in large school
560000 Other Objects $10,333,007.00 $4,729,609.00 -$5,603,398.00 districts
Increase in Interfund Transfers from Gen Fund to Nutrition Fund to account for wage increases,
570000 Transfers $1,075,000.00 $11,917,755.00 $10,842,755.00 to Property & Liability Insurance Fund to move costs to an internal service fund
85
GENERAL FUND SUMMARY (100)
The General Fund is unrestricted and includes all District activities that are supported by the State
School Fund including property taxes as well as other non-dedicated revenues. The General
Fund’s resources are available to the District for any purpose provided they are expended or
transferred according to resolution or policy. This fund is considered a Major Governmental Fund
and accounted for using the modified accrual method of accounting.
The Board and District intend to continue to maintain required reserves in future years by making
additional expenditure reductions as needed (including in 2025-26). Otherwise, without additional
gap-closing strategies, fund balance levels would be nearly depleted by 2025-26 as shown in the
multi-year forecast table.
The major revenue sources are discussed within the budget detail section of this document. The
detail sections present resources by object code.
Fund requirements are presented in two separate tables affording different views of the budget.
The first view is by Function and the second is by Object, both as defined in the State Program
Budgeting and Accounting Manual for School Districts and Education Service Districts in Oregon.
Fund 100 - General Fund Resources Summary
The 2024-25 resources include property taxes, local option property taxes, local, intermediate,
state, interfund transfers and other sources. The primary sources of revenue for the General Fund
are Local Sources (property taxes) totaling $352.0 million or 41.3%, State Sources totaling more
than $271.6 million or 31.8%, and Local Option Property Taxes totaling almost $104.6 million, or
12.3% of all sources.
Fund 100 - General Fund Requirements Summary
Salaries and associated payrolls costs are the largest budget category at $667.6 million, or 78.3%
of the General Fund. Purchased services, which include non-staff instructional support, non-staff
maintenance activities, and staff development services, account for 12.8%. Supplies, capital outlay,
transfers and contingency account for the remaining 8.9%.
The General Fund beginning balance for 2024-25 is estimated at $84.2 million, and budgeted
expenditures excluding $42.7 million of contingency funds exceed revenues by $41.5 million.
Assuming the contingency funds remain unspent through the course of the year, the resulting
ending General Fund balance of $42.7 million would meet the 5% minimum reserve requirement
per Board policy.
This use of fund balance reflects an intentional drawdown of reserves which currently exceed the
minimum 5% requirement, to allow expenditure reductions needed to align to ongoing General
Fund revenues to be phased in over multiple years. The Board and District intend to continue to
maintain required reserves in future years by making additional expenditure reductions as needed
(including in 2025-26).
Programming
The work of strengthening the core functions and best practices at PPS is funded primarily out of
the General Fund. Through the staffing process, PPS continues to allocate differentiated supports
to designated schools, providing additional support to schools with the highest concentration of
historically under-served communities. Additionally, continued summer school offerings supported
by the General Fund provide students with increased instruction time. The General Fund also
supports continued progress on District goals and objectives, including strategic plan and other
initiatives.
86
2000 - REVENUE - INTERMEDIATE SOURCES 14,374 12,796 8,977 10,019 12,306
4000 - REVENUE FROM FEDERAL SOURCES 18 21 21 15 15
ALL OTHER BUDGET RESOURCES 152 400,953 1,024 1,800 1,700
Total Resources by Major Object - General Funds (in Thousands)
744,589 1,188,261 830,038 833,774 853,111
Actual Percent
Actualof Resources
Actual Budget
by Major Proposed Approved
Object - 100 Adopted
- General Funds
Resource
2020-21 2021-22 2022-23 2023-24 2024-25 2024-25 2024-25
ResourceBEGINNING FUND BALANCE 64,474 88,691 98,804 94,984 84,205 - -
2020-21 2021-22 2022-23 2023-24 2024-25 2024-25 2024-25
CURRENT YEAR PROPERTY TAXES OTHER THAN LOCAL OPTION 281,443 299,770 311,938 329,746 351,964 - -
ALANCE 64,474 88,691 98,804 94,984 84,205 - -
CURRENT YEAR LOCAL OPTION PROPERTY TAXES 100,955 104,719 109,213 114,676 104,608 - -
OPERTY TAXES OTHER THAN LOCAL OPTION 281,443 299,770 311,938 329,746 351,964 - -
OTHER REVENUE FROM LOCAL SOURCES 13,925 16,303 28,028 22,603 26,749 - -
CAL OPTION PROPERTY TAXES 100,955 104,719 109,213 114,676 104,608 - -
2000 - REVENUE - INTERMEDIATE SOURCES 14,374 12,796 8,977 10,019 12,306 - -
ROM LOCAL SOURCES 13,925
3000 - REVENUE FROM STATE SOURCES
16,303 28,028 22,603 265,008
269,250
26,749 272,033 -259,931 -
271,565 - -
NTERMEDIATE SOURCES 14,374
4000 - REVENUE FROM FEDERAL SOURCES 12,796 8,977 10,019
18 12,306
21 21 - 15 - 15 - -
OM STATE SOURCES
152 271,565 1,024
400,953 - 1,800 - 1,700 - -
OM FEDERAL SOURCES
Total Resources 18 21 21 744,589 151,188,261 15 830,038 -833,774 -
853,111 - -
T RESOURCES 152 400,953 1,024 1,800 1,700 - -
744,589 1,188,261 830,038 833,774 853,111 - -
Percent of Resources by Major Object - 100 - General Funds
Percent of Resources Percent of Resources

by Major Object byFunds
- 100 - General Major Object - General Funds
Certain numbers have been rounded up or down. There may therefore be discrepancies between the actual totals of the individual amounts in the ta
e been rounded up or down. There may therefore be discrepancies between the actual totals of the individual amounts in the tables
87
1,198 1,207 1,282 1,075 - 11,918 - -
- - - 43,063 - 42,656 - -
ALANCE 88,691 98,804 105,497 - - - - -
Summary of Requirements
744,589 1,188,261 by Major
830,038Function - General
833,774 Funds (in 853,111
5,043.55 Thousands) - -
2020-21 Function
2021-22 2022-23 - 100
2023-24 - General
2023-24 Funds
2024-25 2024-25 2024-25 2024-25
1000 - INSTRUCTION 363,865 373,758 376,786 416,837 2,886.28 437,284 - - 2,868.48
3000 - ENTERPRISE AND COMMUNITY SERVICES 5,115 893 3,114 4,194 17.55 3,257 - - 18.15
5100 - DEBT SERVICE & 5400 - PERS UAL PROGRAMS - 400,833 - 728 - 2,194 - - -
5200 - TRANSFERS OF FUNDS 1,198 1,207 1,282 1,075 - 11,918 - - -
6000 - CONTINGENCIES - -
Summary
-
of Requirements
43,063 -
by Major
42,656
Function- - 100 - General
-
Funds
-
(in thousands)
7000 - UNAPPROPRIATED FUND BALANCE 88,691 98,804 105,497 - - - - - -
Total Requirements 744,589 1,188,261 830,038 833,774 5,043.55 853,111 - - 4,913.60
Function Actual Actual Actual Budget Budget FTE Proposed App
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 202
Percent of- Requirements

1000 INSTRUCTION by Major Function - 100 - General Funds 373,758
363,865 376,786 416,837 2,886.28 437,284
2000 - SUPPORT SERVICES 285,720 312,766 343,359 367,876 2,139.72 355,802
3000 - ENTERPRISE ANDby Major
COMMUNITY Function - General
SERVICES 5,115 Funds3,114
893 4,194 17.55 3,257
5100 - DEBT SERVICE & 5400 - PERS UAL PROGRAMS - 400,833 - 728 - 2,194
5200 - TRANSFERS OF FUNDS 1,198 1,207 1,282 1,075 - 11,918
6000 - CONTINGENCIES - - - 43,063 - 42,656
Total Requirements 744,589 1,188,261 830,038 833,774 5,043.55 853,111
up or down. There may therefore be discrepancies between the actual totals of the individual amounts in the tables and the totals show
Certain numbers have been rounded up or down. There may therefore be discrepancies between the actual totals of the individual amounts in the table
88
1,092 1,861 3,207 3,184 - 3,035 -
6,458 407,988 8,311 10,333 - 4,730 -
1,198 1,207 1,282 1,075 - 11,918 -
Summary of
- Requirements
- by Major
- Object - General Funds-(in Thousands)
43,063 42,656 -
Summary of Requirements by Major Object - 100 - General Fund (in thousands)
nce 88,691 98,804 105,497 - - - -
744,589
Requirement
1,188,261 Actual
2020-21
830,038
Actual
2021-22
Actual
2022-23
833,774Budget
2023-24 2023-24
5,043.55
Budget FTE Proposed
2024-25
853,111
Approved
2024-25
Adopted
2024-25
Budget FTE
2024-25
-
111 - LICENSED SALARIES 245,595 241,282 245,309 260,753 2,980.49 278,943 - - 2,945.09
1121 - CLASSIFIED - REPRESENTED 51,048 55,669 58,986 62,573 1,406.09 68,871 - - 1,328.73
113 - ADMINISTRATORS 30,738 32,336 34,163 37,308 247.50
Summary 40,210 -
of Requirements 250.62
- Object
by Major - 100 - General Fund
Percent of Requirements by15,208
OTHER SALARIES Major Object
27,026 28,478 - 100
29,665 - General
- 14,955Fund- - -
200 - ASSOCIATED PAYROLL COSTS 189,914 185,132 188,552 220,866 - 223,683 - - -
Requirement Actual Actual Actual Budget Budget FT
300 - PURCHASED SERVICES 79,002 87,698 106,798 110,940 - 109,389 - - -
2020-21 2021-22 2022-23 2023-24 2023-24
500 - CAPITAL OUTLAY 1,092
111 - LICENSED
1,861 3,207
SALARIES
3,184 - 3,035
245,595
-
241,282
-
245,309- 260,753 2,980.4
1121 - CLASSIFIED - REPRESENTED 51,048 55,669 58,986- 62,573 1,406.0
600 - OTHER OBJECTS 6,458
Summary of Requirements by Major Object --
407,988 8,311 10,333 100 -4,730
General Fund - (in -
thousands)
700 - TRANSFERS 1,198 1122 - NON1,282
1,207 - REPRESENTED
1,075 STAFF - 11,918 28,736
- 31,458
- 34,823- 39,863 409.4
581000 - Operating Contingency - 113- - ADMINISTRATORS

- 43,063 42,656 - 30,738- 32,336
- 34,163- 37,308 247.5
Requirement 88,691 Actual
OTHER SALARIES Actual Actual
Budget Budget FTE Proposed
15,208 27,026 Approved
28,478- Adopted
29,665 Budget
376520 - Budgeted Ending Fund Balance 98,804 105,497 - - - - -
2020-21
200 - ASSOCIATED 2021-22 COSTS
PAYROLL 2022-23
2023-24 2023-24
189,914 2024-25
185,132 2024-25
188,552 2024-25
220,866 2024-2
Total Requirements 744,589 1,188,261 830,038 833,774 5,043.55
853,111 - - 4,913.60
111 - LICENSED SALARIES 245,595 SERVICES
300 - PURCHASED 241,282 245,309
260,753 2,980.49
79,002 278,943 106,798 -
87,698 110,940 - 2,94
1121 - CLASSIFIED - REPRESENTED 51,048AND MATERIALS
400 - SUPPLIES 55,669 58,986 62,573 1,406.09
6,908 68,871
17,800 14,633 - 14,151 - 1,32
Percent STAFF
1122 - NON - REPRESENTED of Requirements by- CAPITAL
500 Major Object
OUTLAY- 31,458
28,736 100 - General Fund 39,863
34,823 409.47
1,092 40,939
1,861 3,207 - 3,184 - 38
113 - ADMINISTRATORS 30,738
600 - OTHER OBJECTS 32,336 34,163 37,308 247.50 407,988
6,458 40,210 8,311 - 10,333 - 25
Percent of Requirements by Major Object - General Funds

OTHER SALARIES 15,208
700 - TRANSFERS 27,026 28,478 29,665 1,198 - 14,955
1,207 1,282 - 1,075 -
200 - ASSOCIATED PAYROLL COSTS 189,914 Contingency
581000 - Operating 185,132 188,552 220,866 - - 223,683
- - - 43,063 -
300 - PURCHASED SERVICES 79,002 Ending
376520 - Budgeted 87,698 106,798
Fund Balance 110,940 88,691 - 109,389
98,804 105,497 - - -
400 - SUPPLIES AND MATERIALS 6,908
Total Requirements 17,800 14,633 14,151 744,589 - 1,188,261
13,783 830,038 - 833,774 - 5,043.5
500 - CAPITAL OUTLAY 1,092 1,861 3,207 3,184 - 3,035 - -
600 - OTHER OBJECTS 6,458 407,988 8,311 10,333 - 4,730 - -
700 - TRANSFERS 1,198 1,207 1,282 Percent
- by Major Object
11,918 - - 100 --Genera
Total Requirements 744,589 1,188,261 830,038 833,774 5,043.55 853,111 - - 4,91
Percent of Requirements by Major Object - 100 - General Fund
Certain numbers have been rounded up or down. There may therefore be discrepancies between the actual totals of the indiv
p or down. There may therefore be discrepancies between the actual totals of the individual amounts in the tables and the tot
89
Fund 100 - General Fund Detail
Resources by Object - 100 - General Fund (in thousands)

Description by Object Code
2020-21 2021-22 2022-23 2023-24 2024-25 2024-25 2024-25
Resources by Object
376510 - Budgeted Beginning Fund Balance - - - 94,984 84,205 - -
377000 - Fund Balance-Unres/Undes 64,474 88,691 98,804 - - - -
Subtotal - Beginning Fund Balance 64,474 88,691 98,804 94,984 84,205 - -
411111 - Current-Multnomah Co 252,167 268,696 279,675 295,520 315,713 - -
411112 - Current-Clackamas Co 200 210 222 241 282 - -
411113 - Current-Washington Co 1,670 1,776 1,865 1,975 2,304 - -
411114 - Current-Mult Co Cancel/Omit 599 524 445 591 689 - -
411311 - CY Gap Rate Taxes - Mult Co 26,609 28,353 29,512 31,184 32,743 - -
411312 - CY Gap Rate Taxes - Clack Co 21 22 23 25 25 - -
411313 - CY Gap Rate Taxes - Wash Co 176 187 197 208 208 - -
Subtotal - Current Year Property Taxes other than Local Option 281,443 299,770 311,938 329,746 351,964 - -
411211 - CY Local Option Taxes-Mult Co 100,174 103,890 108,342 113,792 103,801 - -
411212 - CY Local Option Taxes-Clack Co 83 88 93 100 91 - -
411213 - CY Local Option Taxes-Wash Co. 697 741 778 785 716 - -
Subtotal - Current Year Local Option Property Taxes 100,955 104,719 109,213 114,676 104,608 - -
411121 - Prior-Multnomah Co 3,543 3,458 2,832 3,877 4,523 - -
411122 - Prior-Clackamas Co 3 2 4 3 3 - -
411123 - Prior-Washington Co 15 17 15 19 22 - -
411124 - Prior-Mult Co Cancel/Omit 8 7 5 9 11 - -
411140 - Pymts In Lieu Of Prop Taxes 497 517 546 450 450 - -
411170 - Other Property Taxes 15 1 2,057 15 15 - -
411221 - PY Local Option Taxes-Mult Co. 1,409 1,365 1,081 1,470 1,341 - -
411222 - PY Local Option Taxes-Clack Co 1 1 2 1 1 - -
411223 - PY Local Option Taxes-Wash Co 6 7 6 7 7 - -
411231 - Pen/Int-Local Opt Tax-MultCo 46 30 169 49 44 - -
411232 - Pen/Int-Local Opt Tax-ClackCo - - - - - - -
411233 - Pen/Int-Local Opt Tax-WashCo - - 1 - - - -
411321 - PY Gap Rate Taxes - Mult Co 374 365 299 390 336 - -
411322 - PY Gap Rate Taxes - Clack Co - - - - - - -
411323 - PY Gap Rate Taxes - Wash Co 2 2 2 2 2 - -
411521 - PY GO Bond - Multnomah County - 1 1 - - - -
411522 - PY GO Bond - Clackamas County - - - - - - -
411523 - PY GO Bond - Washington County - - - - - - -
411901 - Pen/Int-Multnomah Co 128 87 520 137 100 - -
411902 - Pen/Int-Clackamas Co 1 1 1 - - - -
411903 - Pen/Int-Washington Co 1 1 2 - - - -
412000 - Rev-Local Gov't Not Districts 8 (3) 10 - - - -
413110 - Regular Day Tuition 3 10 1 - - - -
413111 - Reg Tuition-Evening HS - - - - - - -
413120 - Reg Day Tuition-Oth Dist inSt - 1 - - - - -
414100 - Regular Day School Transp - - - - - - -
415100 - Interest on Investments 544 782 8,367 5,500 9,000 - -
416120 - Lunch - - - - - - -
416201 - A la Carte Sales - 6 - - - - -
416300 - Special Functions - 1 - - - - -
417110 - Football Admissions - 29 112 - - - -
417120 - Basketball Admissions - 9 55 - - - -
417130 - Wrestling Admissions - - 1 - - - -
417140 - Other Admissions - 53 9 - - - -
417410 - Pay to Play Fees 182 553 666 - 1,000 - -
417420 - Other Activity Fees - - - - - - -
419110 - Civic Use of Bldgs 10 280 547 300 569 - -
419112 - CUB-Day Care 5 - 408 200 425 - -
419130 - Rent-Lease of Facilities 1,442 751 824 1,600 858 - -
419200 - Contrib-Donation - Priv Source 15 16 4 - 4 - -
419201 - Contrib-Donation-Private-Accrd - - - - - - -
419600 - Recovery PY Expenditure 4 806 929 100 967 - -
419800 - Fees Charged to Grants 4,629 6,328 6,948 7,800 5,406 - -
419910 - Miscellaneous 580 465 1,166 320 1,213 - -
419920 - Jury Duty 1 1 1 1 1 - -
419930 - Fingerprinting 89 11 31 - 32 - -
419940 - Restitution 3 2 3 - 3 - -
419941 - Financial Rebates 249 285 388 350 404 - -
419950 - Sales, Royalties and Events 2 32 3 - 3 - -
419965 - Administrative Claiming 109 23 7 - 7 - -
419970 - Public Records Request 3 1 4 - - - -
Subtotal - Other Revenue from Local Sources 13,925 16,303 28,028 22,603 26,749 - -
90
Fund 100 - General Fund Detail
Resources by Object - 100 - General Fund (in thousands)

2020-21 2021-22 2022-23 2023-24 2024-25 2024-25 2024-25
Resources by Object
376510
421010 -- Budgeted Beginning
County School FundsFund Balance 18- 9- 10- 94,984
15 84,205
15 - -
377000
421020 -- Fund Balance-Unres/Undes
Ed Service Dist Apportionment 64,474
8,500 88,691
7,500 98,804
3,500 5,500- 7,000- - -
Subtotal
421990 - Beginning
- Other FundSources
Intermediate Balance 64,474
1,017 88,691
557 98,804
511 94,984- 84,205
532 - -
411111
421991 -- Current-Multnomah
City of Portland Co 252,167
4,839 268,696
4,731 279,675
4,955 295,520
4,504 315,713
4,759 - -
411112 - Current-Clackamas
Subtotal Co - INTERMEDIATE SOURCES
- 2000 - REVENUE 200
14,374 210
12,796 222
8,977 241
10,019 282
12,306 - -
411113
431010 -- Current-Washington Co
SSF--General Support 1,670
263,622 1,776
259,314 1,865
265,671 1,975
253,318 2,304
265,522 - -
411114
431030 -- Current-Mult
Common SchoolCo Cancel/Omit
Fund 599
5,628 524
5,693 445
6,362 591
6,613 689
6,042 - -
411311 - CY Gap
Subtotal Rate- REVENUE
- 3000 Taxes - MultFROM
Co STATE SOURCES 26,609
269,250 28,353
265,008 29,512
272,033 31,184
259,931 32,743
271,565 - -
411312
442000 -- CY Gap Rev-Fed
Unrestr Rate Taxes - Clack
Govt Co
Thru St 211 22- 23- 25- 25- - -
411313
448010 -- CY Gap Forest
Federal Rate Taxes
Fees - Wash Co 176
16 187
21 197
21 208
15 208
15 - -
Subtotal - Current
Subtotal - 4000Year Property FROM
- REVENUE Taxes FEDERAL
other than SOURCES
Local Option 281,443
18 299,770
21 311,938
21 329,746
15 351,964
15 - -
411211
451100 -- CY Local
Bond Option Taxes-Mult Co
Proceeds 100,174- 103,890
399,390 108,342- 113,792- 103,801- - -
411212
451200 -- CY Local
Bond Option Taxes-Clack Co
Premium 83- 88
1,449 93- 100- 91- - -
411213
451600 -- CY Local
Lease Option Taxes-Wash Co.
Proceeds 697- 741- 778
958 785
1,750 716
1,650 - -
Subtotal
453000 - Current
- Sale Year
of Fixed Local Option Property Taxes
Assets 100,955
152 104,719
114 109,213
66 114,676
50 104,608
50 - -
411121 - Prior-Multnomah
Subtotal Co
- All Other Budget Resources 3,543
152 3,458
400,953 2,832
1,024 3,877
1,800 4,523
1,700 - -
411122 - Prior-Clackamas
Total Resources by ObjectCo 3
744,589 2
1,188,261 4
830,038 3
833,774 3
853,111 -- --
411123 - Prior-Washington Co 15 17 15 19 22 - -
411124 - Prior-Mult Co Cancel/Omit 8 7 5 9 11 - -
411140 - Pymts In Lieu Of Prop Taxes 497
Requirements by Function - 100517- General546 450
Fund (in thousands) 450 - -
411170 - Other Property Taxes 15 1 2,057 15 15 - -
411221 - PY Local Option Taxes-Mult Co. 1,409 1,365 1,081 1,470 1,341 - -
Actual Actual Actual Budget Budget FTE Proposed Approved Adopted Budget FTE
Description by
411222 - PY Local Option Taxes-Clack Co Function Code 2020-21 1 2021-22 1 2022-23 2 2023-24 1 2023-24 1 2024-25 - 2024-25 - 2024-25 2024-25
411223 - PY Local Option Taxes-Wash Co 6 7 6 7 7 - -
Requirements by Function
411231 - Pen/Int-Local Opt Tax-MultCo 46 30 169 49 44 - -
1111 - ELEMENTARY K-5 125,731 124,260 123,301 140,904 974.82 140,770 - - 934.48
411232 - Pen/Int-Local Opt Tax-ClackCo - - - - - - -
1113 - ELEMENTARY EXTRA CURRICULAR 346 63 76 25 - 442 - - 0.50
411233 - Pen/Int-Local Opt Tax-WashCo - - 1 - - - -
1121 - MIDDLE SCHOOL PROGRAMS 56,375 56,154 53,620 61,009 428.83 71,648 - - 469.30
411321 - PY Gap Rate Taxes - Mult Co 374 365 299 390 336 - -
1122 - MIDDLE SCHOOL EXTR CURRICULAR 352 411 367 398 2.67 1,129 - - 6.22
411322 - PY Gap Rate Taxes - Clack Co - - - - - - -
1131 - HIGH SCHOOL PROGRAMS 71,342 77,536 83,505 93,118 648.29 99,687 - - 637.73
411323 - PY Gap Rate Taxes - Wash Co 2 2 2 2 2 - -
1132 - HIGH SCHOOL EXTRA CURRICULAR 7,220 9,911 8,288 6,716 6.92 6,479 - - 8.57
411521 - PY GO Bond - Multnomah County - 1 1 - - - -
1140 - PRE KINDERGARTEN PROGRAMS 298 291 322 27 0.27 - - - -
411522 - PY GO Bond - Clackamas County - - - - - - -
1100 - INSTRUCTIONAL OTHER 2,873 12,024 12,648 - - (6,000) - - -
411523 - PY GO Bond - Washington County - - - - - - -
1210 - PROGRAMS FOR TALENTED AND GIFTED 248 257 401 608 - 206 - - 0.50
1220 - RESTRICTIVE PROGRAMS 26,002 26,532 21,425 30,864 360.57 35,560 - - 352.83
411902 - Pen/Int-Clackamas Co 1 1 1 - - - -
1250 - LESS RESTRICTIVE PROGRAMS 29,771 26,809 31,222 33,348 311.69 36,826 - - 317.19
411903 - Pen/Int-Washington Co 1 1 2 - - - -
1260 - TREATMENT AND HABILITATION 2,062 2,214 2,323 2,662 18.00 1,121 - - 7.00
412000 - Rev-Local Gov't Not Districts 8 (3) 10 - - - -
1271 - REMEDIATION - - - - - 395 - - 2.60
1272 - TITLE I A/D - - - - - - - - -
413111 - Reg Tuition-Evening HS - - - - - - -
1280 - ALTERNATIVE EDUCATION 28,836 25,177 26,511 31,973 12.51 32,853 - - 12.86
413120 - Reg Day Tuition-Oth Dist inSt - 1 - - - - -
1291 - ENGLISH LANGUAGE LEARNER 11,339 11,109 11,538 13,525 110.46 14,548 - - 109.33
414100 - Regular Day School Transp - - - - - - -
1292 - TEEN PARENT PROGRAMS 114 66 51 39 - 39 - - -
1293 - MIGRANT EDUCATION 3 - - - - - - - -
416120 - Lunch - - - - - - -
1299 - OTHER SPECIAL PROGRAMS 542 543 716 953 11.25 928 - - 9.38
416201 - A la Carte Sales - 6 - - - - -
1400 - SUMMER SCHOOL PROGRAMS 414 399 472 666 - 651 - - -
416300 - Special Functions - 1 - - - - -
Subtotal - 1000 - INSTRUCTION 363,865 373,758 376,786 416,837 2,886.28 437,284 - - 2,868.48
417110 - Football Admissions - 29 112 - - - -
2110 - ATTENDANCE/SOCIAL WORK SVCS 12,633 13,168 14,864 18,406 184.84 17,572 - - 167.02
417120 - Basketball Admissions - 9 55 - - - -
2120 - GUIDANCE SERVICES 24,015 24,141 24,458 26,443 180.07 29,610 - - 193.63
417130 - Wrestling Admissions - - 1 - - - -
2130 - HEALTH SERVICES PROGRAMS 46 - - - - - - - -
417140 - Other Admissions - 53 9 - - - -
2140 - PSYCHOLOGICAL SERVICES 6,468 5,920 6,080 6,506 45.69 7,973 - - 51.89
417410 - Pay to Play Fees 182 553 666 - 1,000 - -
2150 - SPEECH PATHOLOGY/AUDIOLOGY SVC 11,632 11,157 11,081 11,987 84.00 14,881 - - 97.45
417420 - Other Activity Fees - - - - - - -
2160 - OTHER STUDENT TREATMENT SVCS 3,795 3,788 3,807 3,751 24.30 4,357 - - 25.80
419110 - Civic Use of Bldgs 10 280 547 300 569 - -
2190 - SVC DIRECTION-STUDENT SUPPORT 13,891 16,125 16,324 16,596 64.50 16,724 - - 79.37
419112 - CUB-Day Care 5 - 408 200 425 - -
2210 - IMPROVEMENT OF INSTRUCTION 4,366 5,912 8,257 9,893 31.13 11,147 - - 33.96
419130 - Rent-Lease of Facilities 1,442 751 824 1,600 858 - -
2220 - EDUCATIONAL MEDIA SERVICES 12,689 12,789 13,555 13,607 109.42 11,503 - - 78.39
419200 - Contrib-Donation - Priv Source 15 16 4 - 4 - -
2230 - ASSESSMENT AND TESTING 497 968 788 660 - 624 - - -
419201 - Contrib-Donation-Private-Accrd - - - - - - -
2240 - INSTRUC STAFF DEVELOPMENT 21,716 18,087 17,695 21,174 104.82 13,914 - - 44.63
419600 - Recovery PY Expenditure 4 806 929 100 967 - -
2310 - BOARD OF EDUCATION SERVICES 704 537 847 1,098 3.00 990 - - 3.00
419800 - Fees Charged to Grants 4,629 6,328 6,948 7,800 5,406 - -
2320 - EXECUTIVE ADMINISTRATION SVCS 11,449 11,483 12,252 16,173 51.00 12,461 - - 39.00
419910 - Miscellaneous 580 465 1,166 320 1,213 - -
2410 - OFFICE OF THE PRINCIPAL SVCS 48,133 50,883 51,342 54,503 394.18 56,370 - - 378.96
419920 - Jury Duty 1 1 1 1 1 - -
2490 - OTHER SCHOOL SUPPORT ADMIN 463 489 554 509 - 507 - - -
419930 - Fingerprinting 89 11 31 - 32 - -
2510 - SUPPORT SERVICES-BUSINESS 386 443 440 501 2.00 518 - - 2.00
419940 - Restitution 3 2 3 - 3 - -
2520 - FISCAL SERVICES 12,590 14,176 15,060 21,406 48.22 11,057 - - 50.50
419941 - Financial Rebates 249 285 388 350 404 - -
2540 - OPER/MAINTENANCE OF PLANT SVCS 49,144 59,033 67,567 62,400 481.85 70,727 - - 467.05
419950 - Sales, Royalties and Events 2 32 3 - 3 - -
2550 - STUDENT TRANSPORTATION SERVICE 20,675 32,049 42,257 41,431 121.50 41,828 - - 114.50
419965 - Administrative Claiming 109 23 7 - 7 - -
2570 - INTERNAL SERVICES 3,241 3,438 4,547 3,669 24.00 3,039 - - 18.00
419970 - Public Records Request 3 1 4 - - - -
2610 - DIRECTION OF CENTRAL SUPPORT 1,110 977 1,064 1,269 9.00 858 - - 5.00
2620 - RESEARCH,DEVELOP,EVAL SVCS 1,532 2,061 2,367 2,755 15.50 3,304 - - 17.50
2630 - INFORMATION SERVICES 2,559 2,407 3,007 4,225 29.50 4,514 - - 27.75
2640 - STAFF SERVICES 6,471 7,382 7,299 9,400 54.50 10,017 - - 56.38
2660 - TECHNOLOGY SERVICES 15,197 14,977 17,444 18,989 72.70 19,792 - - 71.20
2670 - RECORDS MANAGEMENT SVCS 320 378 402 499 4.00 511 - - 4.00
2690 - OTHER SUPPORT SERVICES - - - 24 - (8,998) - - -
Subtotal - 2000 - SUPPORT SERVICES 285,720 312,766 343,359 367,876 2,139.72 355,802 - - 2,026.97
91
Subtotal - All Other Budget Resources 152 400,953 1,024 1,800 1,700 - -
Total Resources by Object 744,589 1,188,261 830,038 833,774 853,111 - -
Requirements by Function - 100 - General Fund (in thousands)
Description by Function Code
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
3100 - FOOD SERVICES 19 34 5 - - - - - -
1111 - ELEMENTARY K-5 125,731 124,260 123,301 140,904 974.82 140,770 - - 934.48
3300 - COMMUNITY SVCS 5,095 860 3,109 4,194 17.55 3,257 - - 18.15
1113 - ELEMENTARY EXTRA CURRICULAR 346 63 76 25 - 442 - - 0.50
Subtotal - 3000 - ENTERPRISE AND COMMUNITY SVCS 5,115 893 3,114 4,194 17.55 3,257 - - 18.15
5100 - DEBT SERVICE - - - 728 - 2,194 - - -
1122 - MIDDLE SCHOOL EXTR CURRICULAR 352 411 367 398 2.67 1,129 - - 6.22
Subtotal - 5100 - DEBT SERVICE & 5400 - PERS UAL PROGRAMS - - - 728 - 2,194 - - -
52100 - Fund Transfers 1,198 1,207 1,282 1,075 - 11,918 - - -
1132 - HIGH SCHOOL EXTRA CURRICULAR 7,220 9,911 8,288 6,716 6.92 6,479 - - 8.57
Subtotal - 5200 - TRANSFERS OF FUNDS 1,198 1,207 1,282 1,075 - 11,918 - - -
1140 - PRE KINDERGARTEN PROGRAMS 298 291 322 27 0.27 - - - -
1100 - INSTRUCTIONAL
Subtotal OTHER
- 6000 - CONTINGENCIES 2,873- 12,024- 12,648- 43,063- -- (6,000)
42,656 -- -- --
1210
71100- -PROGRAMS
Ending FundFOR TALENTED AND GIFTED
Balance 248
88,691 257
98,804 401
105,497 608- - 206- - - 0.50-
1220 - RESTRICTIVE
Subtotal PROGRAMS
- 7000 - UNAPPROPRIATED FUND BALANCE 26,002
88,691 26,532
98,804 21,425
105,497 30,864- 360.57- 35,560- - - 352.83-
1250 - LESS RESTRICTIVE
Total Requirements PROGRAMS
by Function 29,771
744,589 26,809
1,188,261 31,222
830,038 33,348
833,774 311.69
5,043.55 36,826
853,111 - - 317.19
4,913.60
1260 - TREATMENT AND HABILITATION 2,062 2,214 2,323 2,662 18.00 1,121 - - 7.00
1271 - REMEDIATION - - - - - 395 - - 2.60
1272 - TITLE I A/D Requirements by Object
- - 100 - General
- Fund
- (in thousands)
- - - - - -
1280 - ALTERNATIVE EDUCATION 28,836 YearTotal
YearTotal 25,177 YearTotal
26,511 YearTotal
31,973 Jul 12.51 YearTotal
32,853 YearTotal - YearTotal - Jul 12.86
1291 - ENGLISH LANGUAGE LEARNER 11,339
Actual 11,109
Actual 11,538
Actual 13,525
Budget Budget110.46
FTE 14,548
Proposed Approved - Adopted - Budget109.33
FTE
1292 - TEEN PARENT PROGRAMS 2020-21114 2021-22 66 2022-23 51 2023-24 39 2023-24 - 2024-25 39 2024-25 - 2024-25 - 2024-25 -
1293 - MIGRANT EDUCATIONRequirements by Object 3 - - - - - - - -
1299 - OTHER
511100 SPECIAL
- Licensed Staff PROGRAMS 542
245,595 543
241,282 716
245,309 953
260,753 11.25
2,980.49 928
278,943 - - 9.38
2,945.09
1400 - SUMMER
511210 SCHOOL
- Classified PROGRAMS
- Represented 414
51,048 399
55,669 472
58,986 666
62,573 1,406.09- 651
68,871 - - 1,328.73-
Subtotal
511220 - 1000 - INSTRUCTION
- Non-Represented Staff 363,865
24,127 373,758
26,864 376,786
29,668 416,837
34,296 2,886.28
372.47 437,284
35,614 - - 2,868.48
355.17
2110 - ATTENDANCE/SOCIAL
511310 WORK SVCS
- Administrators - Licensed 12,633
29,381 13,168
31,023 14,864
32,743 18,406
35,691 184.84
239.50 17,572
38,594 - - 167.02
242.62
2120 - GUIDANCE
511320 SERVICES
- Administrators - NonLicensed 24,015
1,357 24,141
1,313 24,458
1,420 26,443
1,616 180.07
8.00 29,610
1,616 - - 193.63
8.00
2130 - HEALTH
511420 SERVICES Admins
- Directors/Program PROGRAMS 46
4,608 4,594- 5,155- 5,568- 37.00- 5,326- - - 34.00-
2140 - PSYCHOLOGICAL
512100 SERVICES
- Substitutes - Licensed 6,468
1,696 5,920
10,541 6,080
12,255 6,506
12,368 45.69- 7,973
10,039 - - 51.89-
2150 - SPEECH
512200 PATHOLOGY/AUDIOLOGY
- Substitutes - Classified SVC 11,632
128 11,157
466 11,081
486 11,987
1,472 84.00- 14,881
1,391 - - 97.45-
2160 - OTHER
512300 STUDENT
- Temporary Misc TREATMENT
- Licensed SVCS 3,795
1,413 3,788
1,436 3,807
1,522 3,751
630 24.30- 4,357
735 - - 25.80-
2190 - SVC
512400 DIRECTION-STUDENT
- Temporary SUPPORT
Misc - Classified 13,891
560 16,125
913 16,324
779 16,596
363 64.50- 16,724
263 - - 79.37-
2210 - IMPROVEMENT
513100 OF INSTRUCTION
- Extended Responsibility - LIC 4,366
2,545 5,912
3,293 8,257
3,196 9,893
2,194 31.13- 11,147
1,922 - - 33.96-
2220 - EDUCATIONAL
513200 MEDIA SERVICES
- Extended Responsibility - CLS 12,689
1,868 12,789
2,717 13,555
2,085 13,607
1,035 109.42- 11,503
1,160 - - 78.39-
2230 - ASSESSMENT
513300 AND TESTING
- Extended Hours 497
4,893 968
4,314 788
3,511 660
8,479 - 624
6,705 - - -
2240 - INSTRUC
513350 STAFFPay
- PAT Overload DEVELOPMENT
Stipend 21,716
1,308 18,087
1,715 17,695
2,654 21,174
2,360 104.82- 13,914
3,922 - - 44.63-
2310 - BOARD
513390 OF EDUCATION
- Vacancy Underspend -SERVICES
Budgetary 704- 537- 847- 1,098- 3.00- 990
(11,846) - - 3.00-
2320 - EXECUTIVE
513400 ADMINISTRATION SVCS
- Overtime Pay 11,449
500 11,483
1,356 12,252
1,661 16,173
758 51.00- 12,461
666 - - 39.00-
2410 - OFFICE
513510 - GroupOF THE
Hlth OptPRINCIPAL
Out Lic SVCS 48,133
262 50,883
232 51,342
287 54,503
5 394.18- 56,370- - - 378.96-
2490 - OTHER
513520 - GroupSCHOOL SUPPORT
Hlth Opt Out Non LicADMIN 463
40 489
43 554
42 509- - 507- - - -
2510 - SUPPORT
Subtotal - 100 -SERVICES-BUSINESS
SALARIES 386
371,326 443
387,770 440
401,759 501
430,162 2.00
5,043.55 518
443,918 - - 2.00
4,913.60
2520 - FISCAL
521000 - PERSSERVICES 12,590
16,483 14,176
445 15,060
42 21,406- 48.22- 11,057- - - 50.50-
2540 - OPER/MAINTENANCE
521310 - PERS UAL OF PLANT SVCS 49,144
47,700 59,033
63,287 67,567
64,058 62,400
70,633 481.85- 70,727
72,488 - - 467.05-
2550 - STUDENT
522000 TRANSPORTATION
- Social Security - FICA SERVICE 20,675
27,920 32,049
29,180 42,257
30,255 41,431
32,894 121.50- 41,828
33,960 - - 114.50-
2570 - INTERNAL
523100 - Workers' SERVICES
Compensation 3,241
1,630 3,438
619 4,547
3,202 3,669
3,312 24.00- 3,039
1,470 - - 18.00-
2610 - DIRECTION
523200 OF CENTRAL
- Unemployment SUPPORT
Compensation 1,110
972 977
216 1,064
4 1,269
430 9.00- 858
5,276 - - 5.00-
2620 - RESEARCH,DEVELOP,EVAL
523300 - PFMLA SVCS 1,532- 2,061- 2,367- 2,755
1,720 15.50
- 3,304
1,998 - - 17.50-
2630 - INFORMATION
524100 - Group HealthSERVICES
Insurance 2,559
89,153 2,407
86,166 3,007
87,193 4,225
107,835 29.50- 4,514
103,435 - - 27.75-
2640 - STAFF
524200 - OtherSERVICES
Employer Paid Benefits 6,471
831 7,382
769 7,299
655 9,400
815 54.50- 10,017
842 - - 56.38-
2660 - TECHNOLOGY
524300 SERVICES
- Retiree Health Insurance 15,197
3,558 14,977
2,812 17,444
1,703 18,989
2,537 72.70- 19,792
2,131 - - 71.20-
2670 - RECORDS
524530 MANAGEMENT
- Early Retirement BenefitsSVCS 320
903 378
749 402
502 499
688 4.00- 511
710 - - 4.00-
2690 - OTHER
524510 SUPPORT
- PAT Union SERVICES
Tuition Reimbursemnt 658- 714- 586- 24- - - (8,998)
875 - - -
Subtotal
524520 - 2000
- PAT - SUPPORT
Union SERVICES
Prof Improvement Fds 285,720
106 312,766
174 343,359
351 367,876- 2,139.72- 355,802
500 -- -- 2,026.97-
Subtotal - 200 - ASSOCIATED PAYROLL COSTS 189,914 185,131 188,552 220,866 - 223,683 - - -
92
Subtotal - 7000 - UNAPPROPRIATED FUND BALANCE 88,691 98,804 105,497 - - - - - -
Total Requirements by Function 744,589 1,188,261 830,038 833,774 5,043.55 853,111 - - 4,913.60
Requirements by Object - 100 - General Fund (in thousands)

YearTotal YearTotal YearTotal YearTotal Jul YearTotal YearTotal YearTotal Jul
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
Requirements by Object
531100 - Instructional Services 2,032 1,899 2,802 2,475 - 5,324 - - -
511100 - Licensed Staff 245,595 241,282 245,309 260,753 2,980.49 278,943 - - 2,945.09
531200 - Instr Program Improvement Svcs 180 528 1,782 3,071 - 1,430 - - -
511210 - Classified - Represented 51,048 55,669 58,986 62,573 1,406.09 68,871 - - 1,328.73
531300 - Student Services 1 8 28 78 - 248 - - -
511220 - Non-Represented Staff 24,127 26,864 29,668 34,296 372.47 35,614 - - 355.17
531800 - Local Mtgs/Non-Instr Staff Dev 370 1,105 1,429 1,825 - 1,390 - - -
511310 - Administrators - Licensed 29,381 31,023 32,743 35,691 239.50 38,594 - - 242.62
531810 - Non-Instr Dev Profess Dev Fds 112 117 122 411 - 184 - - -
511320 - Administrators - NonLicensed 1,357 1,313 1,420 1,616 8.00 1,616 - - 8.00
531900 - Other Instr Prof/Tech Svcs 5,189 5,023 3,271 4,020 - 1,838 - - -
511420 - Directors/Program Admins 4,608 4,594 5,155 5,568 37.00 5,326 - - 34.00
532100 - Cleaning Services 1 510 - 1 - - - - -
512100 - Substitutes - Licensed 1,696 10,541 12,255 12,368 - 10,039 - - -
532200 - Repairs and Maintenance Svcs 771 778 997 1,908 - 1,860 - - -
512200 - Substitutes - Classified 128 466 486 1,472 - 1,391 - - -
532400 - Rentals 262 376 304 196 - 353 - - -
512300 - Temporary Misc - Licensed 1,413 1,436 1,522 630 - 735 - - -
532500 - Electricity 2,860 3,826 4,402 7,538 - 5,373 - - -
512400 - Temporary Misc - Classified 560 913 779 363 - 263 - - -
532600 - Fuel 2,512 3,295 4,200 3,441 - 4,763 - - -
513100 - Extended Responsibility - LIC 2,545 3,293 3,196 2,194 - 1,922 - - -
532700 - Water and Sewage 2,514 3,080 3,201 1,103 - 3,634 - - -
513200 - Extended Responsibility - CLS 1,868 2,717 2,085 1,035 - 1,160 - - -
532800 - Garbage 551 1,135 1,146 42 - 1,185 - - -
513300 - Extended Hours 4,893 4,314 3,511 8,479 - 6,705 - - -
532900 - Other Property Services 5,019 6,145 9,947 4,212 - 4,029 - - -
513350 - PAT Overload Pay Stipend 1,308 1,715 2,654 2,360 - 3,922 - - -
533110 - Reimb - School Bus 11,670 16,058 23,696 25,586 - 25,495 - - -
513390 - Vacancy Underspend - Budgetary - - - - - (11,846) - - -
533120 - Reimb - Taxi Cab 98 2,376 3,513 1,631 - 1,381 - - -
513400 - Overtime Pay 500 1,356 1,661 758 - 666 - - -
533130 - Reimb - In-Lieu 1 970 22 15 - 15 - - -
513510 - Group Hlth Opt Out Lic 262 232 287 5 - - - - -
533140 - Reimb - Tri-Met 996 2,052 2,020 2,113 - 2,053 - - -
513520 - Group Hlth Opt Out Non Lic 40 43 42 - - - - - -
533150 - Reimb - Field Trips 6 484 1,241 349 - 346 - - -
Subtotal - 100 - SALARIES 371,326 387,770 401,759 430,162 5,043.55 443,918 - - 4,913.60
533200 - Non-Reimb Student Transport 323 889 1,101 746 - 745 - - -
521000 - PERS 16,483 445 42 - - - - - -
534100 - Travel, Local in District 41 99 395 245 - 213 - - -
521310 - PERS UAL 47,700 63,287 64,058 70,633 - 72,488 - - -
534200 - Travel, Out of District 133 720 726 1,021 - 836 - - -
522000 - Social Security - FICA 27,920 29,180 30,255 32,894 - 33,960 - - -
534210 - Trav Out Dist Profess Dev Fds 1 21 42 - - - - - -
523100 - Workers' Compensation 1,630 619 3,202 3,312 - 1,470 - - -
534300 - Travel, Student Activities 40 196 412 556 - 727 - - -
523200 - Unemployment Compensation 972 216 4 430 - 5,276 - - -
534901 - Student Academic Transport - 1 - - - - - - -
523300 - PFMLA - - - 1,720 - 1,998 - - -
535100 - Telephone 530 405 597 739 - 771 - - -
524100 - Group Health Insurance 89,153 86,166 87,193 107,835 - 103,435 - - -
535300 - Postage 278 294 278 346 - 311 - - -
524200 - Other Employer Paid Benefits 831 769 655 815 - 842 - - -
535400 - Advertising 110 293 119 76 - 71 - - -
524300 - Retiree Health Insurance 3,558 2,812 1,703 2,537 - 2,131 - - -
535500 - Printing and Binding 725 1,153 1,091 1,792 - 1,828 - - -
524530 - Early Retirement Benefits 903 749 502 688 - 710 - - -
535920 - Internet Fees 43 7 - 2 - 2 - - -
524510 - PAT Union Tuition Reimbursemnt 658 714 586 - - 875 - - -
535990 - Wide Area Network/Misc 1,474 1,457 999 1,250 - 1,250 - - -
524520 -- Charter
536000 PAT Union Prof Improvement Fds
Schools 106
15,846 174
15,183 351
16,670 17,719- -- 500
18,901 -- -- --
Subtotal
537100 - 200to- ASSOCIATED
- Tuition PAYROLL COSTS
Other Dist InState 189,914- 185,131- 188,552- 220,866- - 223,683- - - -
537300 - Tuition to Private Schools 7,726 7,124 7,731 9,949 - 9,898 - - -
537410 - Tuition - Fees College Credit - - 10 90 - 77 - - -
538100 - Audit Services 244 271 220 227 - 227 - - -
538200 - Legal Services 2,217 1,380 1,068 1,589 - 1,589 - - -
538300 - Architect and Engineering Svcs 302 184 139 165 - - - - -
538400 - Negotiation Services 222 89 116 175 - 175 - - -
538500 - Management Services 118 192 65 78 - 78 - - -
538600 - Data Processing Services 37 35 85 59 - - - - -
538800 - Election Services 259 - 249 350 - 350 - - -
538910 - Security Services 458 228 130 148 - 148 - - -
538920 - Staff Services - 4 26 - - - - - -
538930 - Secretarial/Clerical Services 18 - - 15 - 1 - - -
538940 - Professional Moving Services 129 157 162 376 - 211 - - -
538950 - Professional Health Care Svcs 11 49 14 11 - 2 - - -
538960 - Professional Child Care Svcs 110 118 116 297 - 356 - - -
538970 - Graphic Arts Services 9 36 63 1 - 2 - - -
538980 - Laundering Services 4 9 27 5 - 13 - - -
538990 - Non-Instr Pers/Professional Sv 12,357 7,337 10,023 12,882 - 9,702 - - -
538995 - Meal Services - - - 14 - 7 - - -
539100 - Pass Through 89 4 - - - - - - -
Subtotal - 300 - PURCHASED SERVICES 79,002 87,698 106,798 110,940 - 109,389 - - -
93
Total Requirements by Function 744,589 1,188,261 830,038 833,774 5,043.55 853,111 - - 4,913.60
Requirements by Object - 100 - General Fund (in thousands)

2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
541000 - Consumable Supplies 3,264 8,337 7,471 7,635 - 7,427 - - -
511100 - Licensed Staff 245,595 241,282 245,309 260,753 2,980.49 278,943 - - 2,945.09
541100 - Loss Prevention 22 15 - - - - - - -
511210 - Classified - Represented 51,048 55,669 58,986 62,573 1,406.09 68,871 - - 1,328.73
541270 - Food Inventory Adjustm-NS Only 3 (2) 1 - - - - - -
541310 - Auto Parts, Batteries 50 101 162 88 - 99 - - -
541315 - Tires 10 12 27 20 - 20 - - -
511320 - Administrators - NonLicensed 1,357 1,313 1,420 1,616 8.00 1,616 - - 8.00
541320 - Oil & Lubricants 15 7 10 8 - 8 - - -
511420 - Directors/Program Admins 4,608 4,594 5,155 5,568 37.00 5,326 - - 34.00
541325 - Gas 53 212 227 215 - 215 - - -
512100 - Substitutes - Licensed 1,696 10,541 12,255 12,368 - 10,039 - - -
541330 - Propane 55 200 181 150 - 150 - - -
512200 - Substitutes - Classified 128 466 486 1,472 - 1,391 - - -
541400 - Maintenance Materials 1,371 1,180 1,651 610 - 610 - - -
512300 - Temporary Misc - Licensed 1,413 1,436 1,522 630 - 735 - - -
541500 - Inventory Adjustments (14) (7) 1 20 - 20 - - -
512400 - Temporary Misc - Classified 560 913 779 363 - 263 - - -
541600 - Interdepartmental Charges (149) (283) (357) 42 - 54 - - -
513100 - Extended Responsibility - LIC 2,545 3,293 3,196 2,194 - 1,922 - - -
541700 - Discounts Taken (1) (1) - - - - - - -
513200 - Extended Responsibility - CLS 1,868 2,717 2,085 1,035 - 1,160 - - -
542100 - Textbook Expansion 390 103 145 790 - 408 - - -
513300 - Extended Hours 4,893 4,314 3,511 8,479 - 6,705 - - -
542200 - Textbook Adoption 237 1,841 135 - - - - - -
513350 - PAT Overload Pay Stipend 1,308 1,715 2,654 2,360 - 3,922 - - -
542300 - Textbook Replacement 10 1 - - - - - - -
513390 - Vacancy Underspend - Budgetary - - - - - (11,846) - - -
543000 - Library Books 361 294 384 483 - 429 - - -
513400 - Overtime Pay 500 1,356 1,661 758 - 666 - - -
544000 - Periodicals 1 23 8 9 - 9 - - -
513510 - Group Hlth Opt Out Lic 262 232 287 5 - - - - -
544100 - Online Periodical Subscription 96 119 68 125 - 143 - - -
545100 - Purchased Food-NS Only - 10 - - - - - - -
Subtotal - 100 - SALARIES 371,326 387,770 401,759 430,162 5,043.55 443,918 - - 4,913.60
546000 - Non-Consumable Supplies 358 803 457 410 - 175 - - -
521000 - PERS 16,483 445 42 - - - - - -
546100 - Minor Equipment - Tagged 37 109 68 122 - 173 - - -
521310 - PERS UAL 47,700 63,287 64,058 70,633 - 72,488 - - -
547000 - Computer Software 3,113 3,394 2,981 2,663 - 3,096 - - -
548000 - Computer Equipment (2,373) 1,334 1,015 761 - 746 - - -
523100 - Workers' Compensation 1,630 619 3,202 3,312 - 1,470 - - -
Subtotal - 400 - SUPPLIES AND MATERIALS 6,908 17,800 14,633 14,151 - 13,783 - - -
523200 - Unemployment Compensation 972 216 4 430 - 5,276 - - -
552000 - Building Acquisition/Improvmnt 121 481 261 - - - - - -
523300 - PFMLA - - - 1,720 - 1,998 - - -
553000 - Improvements - Not Buildings 47 52 6 - - - - - -
554100 - Initial and Addl Equipment 449 447 1,174 139 - 129 - - -
554110 - Vehicles 162 265 353 383 - 383 - - -
524300 - Retiree Health Insurance 3,558 2,812 1,703 2,537 - 2,131 - - -
555010 - Computers 28 87 47 37 - 70 - - -
555020 - Printers - - 958 - - - - - -
524510 - PAT Union Tuition Reimbursemnt 658 714 586 - - 875 - - -
555030 - Software Capital Expense 113 101 6 - - - - - -
524520
555090 -- PAT
Misc Union Prof Improvement Fds
Other Technology 106
173 174
119 351
89 392- -- 500
373 -- -- --
556410 - Buses/Capital
Subtotal Bus Improvements
- 200 - ASSOCIATED PAYROLL COSTS (2)
189,914 309
185,131 312
188,552 430
220,866 - 430
223,683 - - -
559000 - Other Capital Outlay - - - 1,803 - 1,650 - - -
Subtotal - 500 - CAPITAL OUTLAY 1,092 1,861 3,207 3,184 - 3,035 - - -
561000 - Redemption of Principal - - 391 662 - 2,319 - - -
562000 - Interest - - 15 - - 4 - - -
562100 - Interest (Except Bus/Garage) - - - 65 - 104 - - -
563000 - Fiscal Charges 88 137 225 110 - 110 - - -
563400 - Bad Debt Expense - 2 - - - - - - -
563500 - Administrative Write-Off 44 - 139 - - - - - -
564000 - Dues and Fees 1,030 1,007 1,095 857 - 1,189 - - -
564010 - Dues & Fees Profess Dev Fds 1 - - 83 - 91 - - -
564100 - Bond Issuance Cost 1 2,167 - - - - - - -
565100 - Liability Insurance 745 975 1,071 1,263 - - - - -
565300 - Property Insurance Premiums 2,417 3,106 3,619 4,270 - - - - -
565500 - Judgmnts&Settlemnts Against 176 338 680 1,203 - 880 - - -
565930 - Deductible Insurance Loss 1,913 1,538 1,019 1,786 - - - - -
567100 - Permits 38 44 49 26 - 26 - - -
567200 - Public Assessments 7 7 8 7 - 7 - - -
568000 - PERS UAL Lump Payment 398,666
Subtotal - Other Objects 6,458 407,987 8,311 10,333 - 4,730 - - -
571000 - Transfers to Other Funds 1,198 1,207 1,282 1,075 - 11,918 - - -
Subtotal - 700 - TRANSFERS 1,198 1,207 1,282 1,075 - 11,918 - - -
Subtotal - 581000 - Operating Contingency - - - 43,063 - 42,656 - - -
376520 - Budgeted Ending Fund Balance 88,691 98,804 105,497 - - - - - -
Subtotal - 376520 - Budgeted Ending Fund Balance 88,691 98,804 105,497 - - - - - -
Total Requirements by Object 744,589 1,188,261 830,038 833,774 5,043.55 853,111 - - 4,913.60
94
Budget Forecast by Major Object - General Fund (in thousands)

Resources
2024-25 2025-26 2026-27 2027-28
BEGINNING FUND BALANCE (84,205) 42,656 1,103 -51,445

CURRENT YEAR PROPERTY TAXES OTHER THAN LOCAL OPTION (351,964) (367,098) (378,111) (389,455)
CURRENT YEAR LOCAL OPTION PROPERTY TAXES (104,608) (106,700) (108,834) (111,011)
OTHER REVENUE FROM LOCAL SOURCES (26,749) (27,177) (27,612) (28,054)
2000 - REVENUE - INTERMEDIATE SOURCES (12,306) (12,183) (12,073) (11,965)
3000 - REVENUE FROM STATE SOURCES (271,565) (270,207) (262,371) (254,762)
4000 - REVENUE FROM FEDERAL SOURCES (15) (15) (16) (16)

5200 - INTERFUND TRANSFERS ( -) ( -) ( -) ( -)
ALL OTHER BUDGET RESOURCES (1,700) (1,700) (1,700) (1,700)
Total Resources 853,111 827,737 791,820 745,517

Requirements
2024-25 2025-26 2026-27 2027-28


113 - ADMINISTRATORS 40,210 41,416 42,659 43,939
OTHER SALARIES 14,955 15,404 15,866 16,342

500 - CAPITAL OUTLAY 3,035 3,096 3,158 3,221
600 - OTHER OBJECTS 4,730 4,825 4,921 5,020
700 - TRANSFERS 11,918 12,156 12,399 12,647
581000 - OPERATING CONTINGENCY 42,656 1,103 -51,445 -114,849
376520 - BUDGETED ENDING FUND BALANCE ( - ) ( - ) ( - ) ( - )

Total Requirements 853,111 827,737 791,820 745,517
These figures include current district proposals for all employee groups in bargaining.
95
BUDGETED POSITIONS BY MINOR FUNCTION
(GENERAL FUND)
BUDGETED POSITIONS
BUDGETED POSITIONS BYBY FUNCTION
MINOR (100
FUNCTION - General
(100 Funds)
- General Fund)
For the 2024-25 Proposed Budget
Classified - Non -
Licensed Administrators Proposed % Of
Represented Represented
Function - 2023-24 2024-25 - 2023-24 2024-25 - 2023-24 2024-25 - 2023-24 2024-25 - - Budget Budget
1111 - ELEMENTARY K-5 958.2 926.9 14.6 7.6 2.0 140,770,357 16.50
1113 - ELEMENTARY EXTRA CURRICULAR 0.5 442,253 0.05
1121 - MIDDLE SCHOOL PROGRAMS 426.2 465.4 2.6 2.9 1.0 71,648,427 8.40
1122 - MIDDLE SCHOOL EXTR CURRICULAR 2.7 6.2 1,129,013 0.13
1131 - HIGH SCHOOL PROGRAMS 645.3 636.7 2.5 1.0 0.5 99,687,286 11.69
1132 - HIGH SCHOOL EXTRA CURRICULAR 2.4 3.1 1.5 1.5 2.0 2.0 1.0 2.0 6,478,548 0.76
1140 - PRE KINDERGARTEN PROGRAMS 0.3
1100 - INSTRUCTIONAL OTHER (6,000,000) (0.70)
1210 - PROGRAMS FOR TALENTED ANDGIFTED 0.5 205,961 0.02
1220 - RESTRICTIVE PROGRAMS 95.1 88.3 265.5 264.6 35,560,115 4.17
1250 - LESS RESTRICTIVE PROGRAMS 182.3 192.5 129.4 124.7 36,826,154 4.32
1260 - TREATMENT AND HABILITATION 18.0 7.0 1,120,569 0.13
1271 - REMEDIATION 2.6 395,084 0.05
1280 - ALTERNATIVE EDUCATION 11.5 11.7 1.0 1.2 32,853,355 3.85
1291 - ENGLISH LANGUAGE LEARNER 89.6 91.8 20.8 17.5 14,548,457 1.71
1292 - TEEN PARENT PROGRAMS 39,368
1299 - OTHER SPECIAL PROGRAMS 11.3 9.4 928,151 0.11
1400 - SUMMER SCHOOL PROGRAMS 651,397 0.08
1000 - INSTRUCTION 2,431.5 2,433.2 449.3 430.3 4.0 2.0 1.5 3.0 437,284,495 51.26
2110 - ATTENDANCE/SOCIAL WORK SVCS 79.9 61.4 104.9 104.6 1.0 17,572,245 2.06
2120 - GUIDANCE SERVICES 139.7 159.5 16.8 15.5 2.0 2.0 21.6 16.6 29,610,163 3.47
2140 - PSYCHOLOGICAL SERVICES 45.7 51.9 7,972,704 0.93
2150 - SPEECH PATHOLOGY/AUDIOLOGYSVC 84.0 97.5 14,881,312 1.74
2160 - OTHER STUDENT TREATMENT SVCS 24.3 25.8 4,357,404 0.51
2190 - SVC DIRECTION-STUDENT SUPPORT 2.0 14.0 14.0 35.0 43.0 13.5 22.4 16,724,212 1.96
2210 - IMPROVEMENT OF INSTRUCTION 12.8 12.7 0.8 0.8 10.0 10.0 7.5 10.5 11,146,687 1.31
2220 - EDUCATIONAL MEDIA SERVICES 61.8 58.1 40.8 14.6 6.8 5.8 11,502,955 1.35
2230 - ASSESSMENT AND TESTING 623,778 0.07
2240 - INSTRUC STAFF DEVELOPMENT 95.3 43.1 2.5 0.5 7.0 1.0 13,914,368 1.63
2310 - BOARD OF EDUCATION SERVICES 3.0 3.0 990,219 0.12
2320 - EXECUTIVE ADMINISTRATION SVCS 18.0 17.0 33.0 22.0 12,460,953 1.46
2410 - OFFICE OF THE PRINCIPAL SVCS 0.4 180.2 177.0 169.0 167.1 44.6 34.9 56,369,945 6.61
2490 - OTHER SCHOOL SUPPORT ADMIN 507,268 0.06
2510 - SUPPORT SERVICES-BUSINESS 1.0 1.0 1.0 1.0 517,968 0.06
2520 - FISCAL SERVICES 3.5 3.5 1.0 1.0 43.7 46.0 11,057,339 1.30
2540 - OPER/MAINTENANCE OF PLANTSVCS 432.3 415.4 49.6 51.7 70,727,287 8.29
2550 - STUDENT TRANSPORTATIONSERVICE 111.5 104.5 10.0 10.0 41,828,032 4.90
2570 - INTERNAL SERVICES 12.0 7.0 12.0 11.0 3,038,757 0.36
2610 - DIRECTION OF CENTRAL SUPPORT 2.0 7.0 5.0 858,353 0.10
2620 - RESEARCH,DEVELOP,EVAL SVCS 2.0 4.0 13.5 13.5 3,303,659 0.39
2630 - INFORMATION SERVICES 7.0 6.0 1.0 1.0 21.5 20.8 4,514,061 0.53
2640 - STAFF SERVICES 1.0 1.0 1.4 1.0 1.0 51.5 54.0 10,017,265 1.17
2660 - TECHNOLOGY SERVICES 2.0 2.0 12.0 13.0 1.0 1.0 57.7 55.2 19,791,602 2.32
2670 - RECORDS MANAGEMENT SVCS 3.0 3.0 1.0 1.0 511,379 0.06
2690 - OTHER SUPPORT SERVICES (8,998,000) (1.05)
2000 - SUPPORT SERVICES 549.0 511.9 941.8 880.3 243.5 248.6 405.5 386.2 355,801,915 41.71
3300 - COMMUNITY SVCS 15.1 18.2 2.5 3,256,517 0.38
3000 - ENTERPRISE AND COMMUNITYSVCS 15.1 18.2 2.5 3,256,517 0.38
5100 - DEBT SERVICE & 5400 - PERS UALPROGRAMS 2,194,427 0.26
5200 - TRANSFERS OF FUNDS 11,917,755 1.40
6000 - CONTINGENCIES 42,655,530 5.00
OTHER 56,767,712 6.66
FUND TOTAL 2,980.5 2,945.1 1,406.1 1,328.7 247.5 250.6 409.5 389.2 853,110,639 100.00
96
ACCRUED OBLIGATION FOR POST-EMPLOYMENT BENEFITS
Early Retirement
The District has a single-employer defined benefit early retirement supplement program.
Retirement Health Insurance Subsidy (RHIS) Plan Description – The District provides a single-
employer defined benefit plan that provides post-employment health, dental, vision and life
insurance benefits to eligible employees and their spouses for employees who have retired from
the District with a minimum of 15 accumulated years of service and are eligible to retire from
the Oregon retirement system. Covered employees under the plan are eligible to receive full or
part time District-paid medical and pharmacy benefits for up to 60 months, or until reaching age
65, whichever comes first. The program was established under separate collective bargaining
agreements with certified and classified employees and by precedent for all other certified
District employees. The Portland Association of Teachers (PAT) group terminated this benefit after
September 30, 2019. All other bargaining units and employee groups, except the District Council
Unions (DCU), agreed to terminate this benefit after June 30, 2014. The DCU agreed to terminate
this benefit after December 31, 2014.
Summary of Significant Accounting Policies - The Retirement Health Insurance Subsidy (RHIS) is
a health and welfare program the District provides for retirees. The plan is actuarially determined,
is reflected as a long-term liability in the government-wide financial statements and reflects the
present value of expected future payments. The net other post-employment benefits liability and
expenditure in the governmental fund financial statements are limited to amounts that become
due and payable as of the end of the fiscal year, and are reported on a pay-as-you-go basis.
Funding policy - The benefits from this program are fully paid by the District; therefore, no
contributions by employees are required. The District’s total actuarially determined liability on
June 30, 2023 was $80.1 million.
Contributions - Contributions are financed on a pay-as-you-go basis.
Stipend
Stipend Plan Description – The District provides a single-employer defined benefit early retirement
program for members of the PAT, physical therapists, occupational therapists and licensed
administrators. Certificated employees with 15 consecutive years of at least half-time service with
the District, and who are eligible to retire under OPERS, and who retired before age 62 are eligible
for the early retirement benefits. Eligible employees are entitled to a monthly benefit of $425
dollars commencing on the first month after their retirement. Benefits are payable up to the earlier
of attaining age 62 or receiving 60 monthly payments. The General Fund and the Special Revenue
Fund are the primary funds from which the stipend liability is liquidated. The District does not issue
a separate stand-alone financial report for this plan. The District pays for the benefits without any
cost to employees. The contributions are financed on a pay-as-you-go basis, and there are no assets
accumulated in a trust.
The program was established under separate bargaining agreements and may be amended by
the District under new collective bargaining agreements.
Summary of Significant Accounting Policies - The District provides a single-employer defined benefit
early retirement program. The stipend benefit is actuarially determined, is reflected as a long-term
liability in the government-wide financial statements, and reflects the present value of expected
future payments. This plan is accounted for under the provisions of GASB Statement No. 73.
Funding policy - The benefits from this program are fully paid by the District; therefore, no
contributions by employees are required. The District’s total actuarially determined liability on
June 30, 2023 was $6.0 million.
Contributions - Contributions are financed on a pay-as-you-go basis. During fiscal year 2023 the
District recognized, on a budgetary basis, expenditures of approximately $1.0 million for the stipend
benefits.
97
SPECIAL REVENUE FUNDS SUMMARY (200)
Fund 200 - Special Revenue Funds Resources Summary
Total resources for Fund 200 are expected to decrease by $23.2 million or 9.4% from 2023-24 to
2024-25. This is primarily due to the loss of the pandemic related ESSER dollars. The District does
not anticipate pandemic-related federal relief will be available in 2024-25 as spend down continues
to ensure every penny is utilized well in advance of the grant deadline.
Fund 200 - Special Revenue Funds Requirements Summary

Payroll and its associated costs along with purchased services are responsible for most of the
anticipated expenditures in Fund 200.
The various Special Revenue Funds support the District’s mission to provide rigorous, high quality
academic learning and vision of a graduate who is a compassionate critical thinker, prepared to
a lead a more socially just world. These funds blend and braid with our general funds to enhance
learning opportunities and bring equity to historically underserved students.
Major federal resources for the 2024-2025 school year include Every Student Succeeds (ESSA),
Title IA, IDEA, Head Start, and School Based Mental Health (SBMH). Major state resources under the
Integrated Grant Guidance (IGG) include the Student Investment Account, High School Success,
CTE, Early Indicator and Intervention, and Early Literacy grants. These, and many others, are
supplementing our core to provide opportunities like:
y High Dosage Tutoring y School Based Instructional Support Staff

y Summer Programming y College & Career Readiness
y Mental & Behavioral Health Supports y Educator Professional Development
y Culturally Specific Community Partnerships
98
2000 - REVENUE - INTERMEDIATE SOURCES 28 141 186 6,162 21,660
5200 - INTERFUND TRANSFERS 716 73 56 75 1,946
Summary of Resources by BUDGET
ALL OTHER Major Object - 200 - Special Revenue Funds- (in Thousands)
RESOURCES - - 900 -
Total Resources 155,931 216,693 249,353 247,477 224,318

Summary of Resources by MajorResource
Object - Special Revenue Funds (in thousands)
2020-21 2021-22 2022-23 2023-24 2024-25 2024-25 2024-25
BEGINNING FUND BALANCE 35,790 28,222 35,069 54,533 33,904 - -
Actual
CURRENT YEAR PROPERTY TAXES OTHER THAN Actual
LOCAL OPTION Actual Budget
309 Proposed
330 Approved
343 Adopted
354 364 - -
Resource
2020-21 2021-22 2022-23 2023-24 2024-25 2024-25 2024-25
NCE 2000 - REVENUE - INTERMEDIATE SOURCES 35,790 28,222 35,069 54,533
28 14133,904 186 - 6,162 -
21,660 - -
ERTY TAXES OTHER THAN LOCAL OPTION
3000 - REVENUE FROM STATE SOURCES 309 330 343 40,775 354 78,458 364 91,700 - 63,991 -
86,273 - -
M LOCAL SOURCES 4000 - REVENUE FROM FEDERAL SOURCES 11,795 14,828 20,977 13,356
66,518 94,64111,510 101,023 -
108,106 -
68,661 - -
RMEDIATE SOURCES5200 - INTERFUND TRANSFERS 28 141 186 7166,162 7321,660 56 - 75 -1,946 - -
STATE SOURCES ALL OTHER BUDGET RESOURCES 40,775 78,458 91,700 -

63,991 - 86,273 - - 900 - - - -
Total Resources 155,931 216,693 249,353 247,477 224,318 - -
FEDERAL SOURCES 66,518 94,641 101,023 108,106 68,661 - -
NSFERS 716 73 56 75 1,946 - -
ESOURCES - - - 900 - - -
155,931 216,693 249,353 247,477 224,318 - -
Percent of Resources by Major Object - 200 - Special Revenue Funds
n rounded up or down. There may therefore be discrepancies between the actual totals of the individual amounts in the tables and the totals shown.
99
651 - - - - - -
28,222 35,069 36,665 20,627 - 22,423 -
155,929
Summary 216,693 by Major
of Requirements 249,353Function
247,477 1,148.84 Funds224,318
- Special Revenue (in Thousands) -
Summary of Requirements by Major Function - 200 - Special Revenue Funds (in thousands)
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
1000 - INSTRUCTION 53,245 87,065 94,639 108,067 559.34 97,021 - - 477.27
2000 - SUPPORT SERVICES 54,985 64,722 85,937 85,232 368.18 74,386 - - 341.83
3000 - ENTERPRISE AND COMMUNITY SERVICES 18,799 29,737 31,764 32,945 221.32 30,056 - - 212.12
4000 - FACILITIES ACQUISITION AND CONSTRUCTION 27 100 164 606 - 15 - - -
5100 - DEBT SERVICE & 5400 - PERS UAL PROGRAMS - - - - - 417 - - -
5200 - TRANSFERS OF FUNDS 651 - - - - - - - -
7000 - UNAPPROPRIATED FUND BALANCE 28,222 35,069 36,665 20,627 - 22,423 - - -
Total Requirements 155,929 216,693 249,353 247,477 1,148.84 224,318 - - 1,031.22
Summary of Requirements by Major Function - 200 - Special Revenue Funds (in thousand

Percent of Requirements by Major Function - Special
2020-21
Revenue
2021-22
Funds2023-24
2022-23 2023-24 2024-25 20
1000 - INSTRUCTION 53,245 87,065 94,639 108,067 559.34 97,021
2000 - SUPPORT SERVICES 54,985 64,722 85,937 85,232 368.18 74,386
3000 - ENTERPRISE AND COMMUNITY SERVICES 18,799 29,737 31,764 32,945 221.32 30,056
4000 - FACILITIES ACQUISITION AND CONSTRUCTION 27 100 164 606 - 15
5100 - DEBT SERVICE & 5400 - PERS UAL PROGRAMS - - - - - 417
5200 - TRANSFERS OF FUNDS 651 - - - - -
7000 - UNAPPROPRIATED FUND BALANCE 28,222 35,069 36,665 20,627 - 22,423
Total Requirements 155,929 216,693 249,353 247,477 1,148.84 224,318
e may therefore be discrepancies between the actual totals

Certain numbers of rounded
have been the individual
up or down. Thereamounts
may therefore be in the tables
discrepancies and
between the actualthe
totalstotals shown.
of the individual amounts in the tables and the totals sho
100
24,743 22,735 28,542 43,826 - 24,259 -
175 998 1,724 1,865 - 951 -
4,914 6,867 7,822 6,678 - 6,616 -
Summary651 -
of Requirements by Major- Object- Special
- Revenue -Funds (in Thousands)
- -
28,222 Summary35,069
of Requirements by Major Object - 20020,627
36,665 - Special Revenue Funds (in
- thousands)22,423 -
155,931 216,693 249,353 247,477 1,148.84 224,318 -
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
111 - LICENSED SALARIES 25,844 42,720 50,194 44,572 512.80 44,994 - - 462.08
1121 - CLASSIFIED - REPRESENTED 14,121 15,497 19,883 19,524 515.62 19,963 - - 465.19
113 - ADMINISTRATORS 2,791 4,638 6,096 4,369 30.00
Summary 3,652
of -
Requirements by -
Major Object23.53
- 200 - Special Reve
OTHER SALARIES 7,127 8,260 10,499 8,777 - 2,546 - - -
300 - PURCHASED SERVICES 14,537 37,895 36,011 Requirement
44,824 - 50,689 -
Actual -
Actual -
Actual Budget B
400 - SUPPLIES AND MATERIALS 24,743 22,735 28,542 43,826 - 24,259 2020-21
- 2021-22
- 2022-23
- 2023-24
500 - CAPITAL OU TLAY 175 998 1,724
111 - LICENSED 1,865
SALARIES - 951 - 25,844 - 42,720 -
50,194 44,572
600 - OTHER OBJECTS 4,914
Summary of 6,867 1121 -7,822
Requirements CLASSIFIED 6,678Object - 200- - Special
- REPRESENTED
by Major 6,616Revenue Funds
- 14,121 (in thousands)
- 15,497 -
19,883 19,524
700 - TRANSFERS 651 - - - REPRESENTED
1122 - NON - STAFF - - - 4,592 - 4,687 - 7,561 7,171
376520 - Budgeted Ending Fund Balance 28,222 35,069 113 -36,665 20,627
ADMINISTRATORS - 22,423 - 2,791 - 4,638 - 6,096 4,369
Total Requirements Requirement
155,931 216,693 249,353
OTHER 247,477
SALARIES
Actual Actual 1,148.84
Actual 224,318
Budget - 7,127 Proposed
Budget FTE - 8,260Approved
1,031.2210,499 Adopted8,777Bu
2002020-21 2021-22
- ASSOCIATED 2022-23
PAYROLL COSTS 2023-24 2023-2428,214 2024-2537,328 2024-2544,356 2024-2545,244 2
111 - LICENSED SALARIES 25,844
300 - PURCHASED 42,720
SERVICES 50,194 44,572 512.80
14,537 44,994
37,895 -
36,011 -
44,824
1121 - CLASSIFIED - REPRESENTED 14,121 AND MATERIALS
400 - SUPPLIES 15,497 19,883 19,524 515.62
24,743 19,963
22,735 -
28,542 -
43,826
1122 - NON - REPRESENTED STAFF 4,592 OU TLAY4,687
500 - CAPITAL 7,561 7,171 90.42
175 6,809
998 -
1,724 -
1,865
113 - ADMINISTRATORS Object- Special6,096
2,791OBJECTS4,638
600 - OTHER Revenue
4,369 Funds
30.00
4,914 3,652
6,867 -
7,822 -
6,678
OTHER SALARIES 7,127
700 - TRANSFERS 8,260 10,499 8,777 -
651 2,546 - - - - -
200 - ASSOCIATED PAYROLL COSTS 376520 -28,214 37,328
Budgeted Ending 44,356
Fund Balance 45,244 -
28,222 41,418
35,069 -
36,665 -
20,627
300 - PURCHASED SERVICES 14,537
Total Requirements 37,895 36,011 44,824 -
155,931 50,689
216,693 -
249,353 -
247,477
400 - SUPPLIES AND MATERIALS 24,743 22,735 28,542 43,826 - 24,259 - -
500 - CAPITAL OU TLAY 175 998 1,724 1,865 - 951 - -
600 - OTHER OBJECTS 4,914 6,867 7,822 6,678 - 6,616 - -
700 - TRANSFERS 651 - - - - - - -
376520 - Budgeted Ending Fund Balance 28,222 35,069 36,665 20,627 - 22,423 - -
Total Requirements 155,931 216,693 249,353 247,477 1,148.84 224,318 - -
n. There may therefore be discrepancies between the actual totals of the individual amounts in the tables and the totals shown.
101
STUDENT BODY ACTIVITY FUND (201)
The Student Body Activity Fund accounts for the receipts, disbursements and cash balances of the
various schools’ Student Body Funds. The resources are primarily generated by students, student
groups, Parent Teacher Associations (PTAs), booster clubs, fundraising activities and donations. With
financial oversight provided by the District’s Finance office, individual schools are responsible for
managing their school’s fund. Each school’s Student Body Fund is reviewed on a recurring schedule.
102
Fund 201 - Student Body Activity Fund Detail
Resources by Object - 201 - Student Body Activity Fund (in thousands)

2020-21 2021-22 2022-23 2023-24 2024-25 2024-25 2024-25
Resources by Object
417900 - Other Curricular Activities 1,237 4,020 5,727 5,000 5,000 - -
Total Resources by Object 6,167 9,094 10,862 10,000 10,000 - -
Requirements by Function - 201 - Student Body Activity Fund (in thousands)
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
1132 - HIGH SCHOOL EXTRA CURRICULAR 1,093 3,959 6,004 10,000 - 10,000 - - -
Subtotal - 1000 - INSTRUCTION 1,093 3,959 6,004 10,000 - 10,000 - - -
71100 - Ending Fund Balance 5,074 5,135 4,858 - - - - - -
Total Requirements by Function 6,167 9,094 10,862 10,000 - 10,000 - - -
Requirements by Object - 201 - Student Body Activity Fund (in thousands)

2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
Total Requirements by Object 6,167 9,094 10,862 10,000 - 10,000 - - -
103
Budget Forecast by Major Object - 201 - Student Body Activity Fund (in thousands)

Resources 2024-25 2025-26 2026-27 2027-28
BEGINNING FUND BALANCE* (5,000) 5,000 5,000 ( 5,000)
CURRENT YEAR PROPERTY TAXES OTHER THAN LOCAL OPTION ( - ) ( - ) ( - ) ( - )
CURRENT YEAR LOCAL OPTION PROPERTY TAXES ( - ) ( - ) ( - ) ( - )
OTHER REVENUE FROM LOCAL SOURCES ( 5,000) ( 5,000) ( 5,000) ( 5,000)
2000 - REVENUE - INTERMEDIATE SOURCES ( - ) ( - ) ( - ) ( - )
3000 - REVENUE FROM STATE SOURCES ( - ) ( - ) ( - ) ( - )
4000 - REVENUE FROM FEDERAL SOURCES ( - ) ( - ) ( - ) ( - )
5200 - INTERFUND TRANSFERS ( - ) ( - ) ( - ) ( - )
ALL OTHER BUDGET RESOURCES ( - ) ( - ) ( - ) ( - )
Total Resources 10,000 10,000 10,000 ( 10,000)

Requirements 2024-25 2025-26 2026-27 2027-28
111 - LICENSED SALARIES ( - ) ( - ) ( - ) ( - )
1121 - CLASSIFIED - REPRESENTED ( - ) ( - ) ( - ) ( - )
1122 - NON-REPRESENTED STAFF ( - ) ( - ) ( - ) ( - )
113 - ADMINISTRATORS ( - ) ( - ) ( - ) ( - )
OTHER SALARIES ( - ) ( - ) ( - ) ( - )
200 - ASSOCIATED PAYROLL COSTS ( - ) ( - ) ( - ) ( - )
300 - PURCHASED SERVICES ( - ) ( - ) ( - ) ( - )
500 - CAPITAL OUTLAY ( - ) ( - ) ( - ) ( - )
600 - OTHER OBJECTS ( - ) ( - ) ( - ) ( - )
700 - TRANSFERS ( - ) ( - ) ( - ) ( - )
581000 - OPERATING CONTINGENCY ( - ) ( - ) ( - ) ( - )
376520 - BUDGETED ENDING FUND BALANCE* ( - ) ( - ) ( - ) ( - )
* Beginning Fund Balance may not equal the prior year's Budgeted Ending Fund Balance, as Ending Fund Balance is not budgeted in
some funds.
104
CAFETERIA FUND (202)
This fund provides for all costs associated with operating federally-funded child nutrition programs
in Portland schools.
The department served 4,437,685 breakfasts, lunches, and after school suppers and was awarded a
fresh fruit and vegetable program grant at 22 schools during 2022-23. Additionally, for 8 weeks in the
summer, breakfasts and/or lunches are served for free to children ages 1-18 years at 45-55 schools,
community or park locations. Operating costs include menu planning (recipe testing, product/food
testing, nutritional analysis and food crediting, participation tracking), supply chain management
(bid specification, purchasing, inventory control, warehousing and delivery), meal production and
service (HACCP food safety procedures and inspections, food preparation and cooking, equipment
maintenance), management of information services (>43,000 student meal accounts, collection
and processing eligibility from family meal benefit applications, regular download and analysis of
direct certification information, ensuring sibling matches for extension of benefits, determining
district socio-economic data, technical support of a web-based department enterprise system),
human resource management (recruiting, hiring, training, professional development, performance
reviews, progressive discipline, union negotiations), marketing and communication (printing,
communication to families about eligibility and meal accounts, information about programs
and services, webpage and social media accounts), financial management (budget and grant
management), and occasional contract meal service to outside agencies.
Operating funds are generated through sales of meals to students and reimbursement for meals
served to students under United States Department of Agriculture (USDA) Child Nutrition Program
reimbursement guidelines. USDA establishes a fixed reimbursement rate for each documented
meal served and sets the household income guidelines that determine a family’s eligibility for
free or reduced priced meals. USDA requires that paid meal price covers expenses, and federal
reimbursements for free or reduced priced meals should not subsidize the cost for paid eligible
meals.The state of Oregon provides reimbursement to cover the family portions (copays) of the
reduced price eligible meals for both breakfast and lunch, and the copay for federal paid eligible
meals served to families eligible for the Oregon Expanded Income Guidelines (EIG) established
under the Student Success Act. The department regularly seeks out additional grant funds each
biennium through Oregon Farm to School opportunities. This state funded grant, both non-
competitive and competitive, supports the department’s long standing value and mission to serve
local foods to Portland students and reinvest into our community and local economy.
The District made a commitment to raise the minimum wage for classified workers. In order to
meet that commitment a transfer of $1.9 million from the General Fund is included in the Cafeteria
Fund 2024-25 budget.
105
Fund 202 - Cafeteria Fund Detail
Resources by Object - 202 - Cafeteria Fund (in thousands)

2020-21 2021-22 2022-23 2023-24 2024-25 2024-25 2024-25
Resources by Object
416120 - Lunch (34) (11) 2,503 2,738 1,805 - -
419200 - Contrib-Donation - Priv Source 59 6 12 10 12 - -
419700 - Services Provided Other Funds - 108 162 50 - - -
419910 - Miscellaneous 2 12 6 5 6 - -
419920 - Jury Duty - - - - - - -
419940 - Restitution 1 1 - - - - -
419950 - Sales, Royalties and Events 4 54 3 130 174 - -
Subtotal - Other Revenue from Local Sources 32 170 2,687 2,933 1,997 - -
431020 - SSF--School Lunch Match 142 142 156 150 156 - -
432990 - Restricted State Grants 322 407 3,192 3,003 3,560 - -
Subtotal - 3000 - REVENUE FROM STATE SOURCES 465 549 3,348 3,153 3,716 - -
445010 - Fed Reimburse-Breakfast 4,499 3,218 2,476 2,351 2,980 - -
445020 - Fed Reimburse-Lunch 7,900 15,731 8,897 7,465 10,242 - -
445030 - Fed Reimburse-Fresh Fruit & Ve 132 507 567 498 564 - -
445060 - Fed Reimburse - Supper 2,448 563 627 586 - - -
445080 - Fed Grants- State Pass Thru 1,185 1,444 1,677 1,485 1,400 - -
Subtotal - 4000 - REVENUE FROM FEDERAL SOURCES 16,165 21,464 14,245 12,386 15,186 - -
452100 - Interfund Transfers 65 73 56 75 1,946 - -
Subtotal - 5200 - INTERFUND TRANSFERS 65 73 56 75 1,946 - -
451600 - Lease Proceeds - - - 900 - - -
Subtotal - All Other Budget Resources - - - 900 - - -
Requirements by Function - 202 - Cafeteria Fund (in thousands)
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
2520 - FISCAL SERVICES 421 572 646 1,585 - 736 - - -
Subtotal - 2000 - SUPPORT SERVICES 421 572 646 1,585 - 736 - - -
3100 - FOOD SERVICES 14,031 19,083 21,517 22,841 189.47 24,540 - - 186.65
Subtotal - 3000 - ENTERPRISE AND
14,031 19,083 21,517 22,841 189.47 24,540 - - 186.65
COMMUNITY SVCS
Subtotal - 7000 - UNAPPROPRIATED FUND
3,982 6,581 4,753 - - - - - -
BALANCE
Total Requirements by Function 18,434 26,237 26,916 24,425 189.47 25,275 - - 186.65
106
Requirements by Object - 202 - Cafeteria Fund (in thousands)
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
511210 - Classified - Represented 2,577 4,361 4,855 5,911 172.46 6,701 - - 168.65
511420 - Directors/Program Admins 254 271 293 296 2.00 307 - - 2.00
512300 - Temporary Misc - Licensed - - - - - 291 - - -
512400 - Temporary Misc - Classified 13 23 10 318 - - - - -
513300 - Extended Hours - - - - - - - - -
513400 - Overtime Pay 8 69 80 92 - 85 - - -
513510 - Group Hlth Opt Out Lic 4 4 5 - - - - - -
Subtotal - 100 - SALARIES 3,942 5,912 6,528 8,070 189.47 8,913 - - 186.65
521000 - PERS 161 13 1 - - - - - -
521310 - PERS UAL 533 941 1,045 1,276 - 1,455 - - -
522000 - Social Security - FICA 298 448 497 617 - 682 - - -
523100 - Workers' Compensation 13 13 52 62 - 30 - - -
523200 - Unemployment Compensation 16 8 3 8 - 104 - - -
523300 - PFMLA - - - 32 - 40 - - -
524300 - Retiree Health Insurance 36 41 32 48 - 43 - - -
524530 - Early Retirement Benefits - - - - - - - - -
Subtotal - 200 - ASSOCIATED PAYROLL
3,072 3,240 3,362 4,885 - 4,967 - - -
COSTS
531800 - Local Mtgs/Non-Instr Staff Dev - 5 12 12 - 12 - - -
532200 - Repairs and Maintenance Svcs - - 25 100 - 50 - - -
532400 - Rentals - 27 53 47 - 77 - - -
532900 - Other Property Services 92 70 165 128 - 200 - - -
534200 - Travel, Out of District - 1 9 14 - 7 - - -
535100 - Telephone 14 13 14 14 - 15 - - -
535300 - Postage 4 4 15 25 - 7 - - -
535400 - Advertising - 11 13 15 - 15 - - -
535500 - Printing and Binding 9 16 28 20 - 15 - - -
538300 - Architect and Engineering Svcs - - 5 - - - - - -
538940 - Professional Moving Services - 11 1 1 - 1 - - -
538950 - Professional Health Care Svcs - 1 - 1 - 1 - - -
538980 - Laundering Services 1 21 28 25 - 30 - - -
538990 - Non-Instr Pers/Professional Sv 76 127 141 130 - 140 - - -
Subtotal - 300 - PURCHASED SERVICES 199 313 519 539 - 578 - - -
541000 - Consumable Supplies 557 676 579 701 - 540 - - -
541270 - Food Inventory Adjustm-NS Only (202) 403 (183) - - - - - -
541600 - Interdepartmental Charges 23 8 57 100 - 100 - - -
545100 - Purchased Food-NS Only 4,989 6,293 8,119 6,444 - 7,643 - - -
545300 - Donated Commodity -NS Only 1,251 1,527 1,768 1,460 - 1,476 - - -
546000 - Non-Consumable Supplies - 59 - 60 - 10 - - -
547000 - Computer Software 124 123 122 122 - 123 - - -
548000 - Computer Equipment 4 87 72 45 - 15 - - -
552000 - Building Acquisition/Improvmnt - 27 87 - - - - - -
554100 - Initial and Addl Equipment 61 320 394 300 - 100 - - -
555090 - Misc Other Technology - - - - - - - - -
559000 - Other Capital Outlay - - - 900 - - - - -
Subtotal - 500 - CAPITAL OUTLAY 61 347 481 1,200 - 100 - - -
564000 - Dues and Fees 10 95 90 114 - 75 - - -
565500 - Judgmnts&Settlemnts Against - - 2 - - - - - -
567100 - Permits - - 2 - - - - - -
569000 - Grant Indirect Charges 421 572 646 685 - 736 - - -
Subtotal - Other Objects 431 667 740 799 - 811 - - -
Subtotal - 376520 - Budgeted Ending Fund
3,982 6,581 4,753 - - - - - -
Balance
Total Requirements by Object 18,434 26,237 26,916 24,425 189.47 25,275 - - 186.65
107
Budget Forecast by Major Object - 202 - Cafeteria Fund (in thousands)

Resources 2024-25 2025-26 2026-27 2027-28
BEGINNING FUND BALANCE* (2,431) (2,516) (2,604) ( 2,695)
CURRENT YEAR PROPERTY TAXES OTHER THAN LOCAL OPTION ( - ) ( - ) ( - ) ( -)
CURRENT YEAR LOCAL OPTION PROPERTY TAXES ( - ) ( - ) ( - ) ( -)
OTHER REVENUE FROM LOCAL SOURCES (1,997) (2,067) (2,139) ( 2,214)
2000 - REVENUE - INTERMEDIATE SOURCES ( - ) ( - ) ( - ) ( -)
3000 - REVENUE FROM STATE SOURCES (3,716) (3,846) (3,981) ( 4,120)
4000 - REVENUE FROM FEDERAL SOURCES (15,186) (15,718) (16,268) ( 16,837)
5200 - INTERFUND TRANSFERS ( 1,946) (2,014) (2,085) ( 2,158)
ALL OTHER BUDGET RESOURCES ( -) ( -) ( -) ( -)
Total Resources 25,275 26,161 27,076 ( 28,024)

Requirements 2024-25 2025-26 2026-27 2027-28
1121 - CLASSIFIED - REPRESENTED ( 6,701) 6,936 7,178 7,430
1122 - NON-REPRESENTED STAFF ( 1,837) 1,901 1,968 2,037
113 - ADMINISTRATORS ( - ) ( - ) ( - ) ( - )
OTHER SALARIES ( 376) 389 403 417
200 - ASSOCIATED PAYROLL COSTS ( 4,967) 5,141 5,321 5,507
300 - PURCHASED SERVICES ( 578) 598 619 641
400 - SUPPLIES AND MATERIALS ( 9,907) 10,266 10,623 10,995
500 - CAPITAL OUTLAY ( 100) 104 107 111
600 - OTHER OBJECTS ( 811) 827 856 886
700 - TRANSFERS ( - ) ( - ) ( - ) ( - )
some funds.
108
GRANTS FUND (205)
This fund captures the resources and requirements for grants received by the District. The District
actively pursues federal, state, local, and private grants to support projects in a variety of instruction
and service areas. Most grant funded programs are operated to enable the District to achieve goals
in situations that require supplementary or compensatory effort beyond what can be provided
using General Fund support. Other grants supplement basic offerings of the District. All grants
complement the primary mission of the District, which is to provide quality education to all students.
109
Fund 205 - Grants Fund Detail
Resources by Object - 205 - Grants Fund (in thousands)

2020-21 2021-22 2022-23 2023-24 2024-25 2024-25 2024-25
Resources by Object
376510 - Budgeted Beginning Fund Balance - (12,768) - 9,290 - - -
377000 - Fund Balance-Unres/Undes - - (10,800) - - - -
Subtotal - Beginning Fund Balance - (12,768) (10,800) 9,290 - - -
412000 - Rev-Local Gov't Not Districts 1,367 1,233 633 50 921 - -
419400 - Svc Provided-Oth Local Ed Agcy 58 - 15 - - - -
419600 - Recovery PY Expenditure (1) 2 (9) - - - -
Subtotal - Other Revenue from Local Sources 1,424 1,236 639 50 921 - -
422000 - Restricted Revenue 28 141 186 6,162 21,660 - -
Subtotal - 2000 - REVENUE - INTERMEDIATE SOURCES 28 141 186 6,162 21,660 - -
432990 - Restricted State Grants 28,738 40,570 50,731 23,931 34,246 - -
Subtotal - 3000 - REVENUE FROM STATE SOURCES 28,738 40,570 50,731 23,931 34,246 - -
442000 - Unrestr Rev-Fed Govt Thru St 77 74 44 479 494 - -
442020 - Medicaid Reimb. Eligible K12 - 31 26 - - - -
443000 - Restr Rev-Fed Govt Direct 8,625 9,423 9,885 13,165 12,249 - -
445080 - Fed Grants- State Pass Thru 41,585 63,449 76,662 81,422 40,731 - -
447000 - Fed Grants-Other Interm Agency 67 200 162 654 - - -
Subtotal - 4000 - REVENUE FROM FEDERAL SOURCES 50,353 73,177 86,778 95,721 53,475 - -
452100 - Interfund Transfers 651 - - - - - -
Subtotal - 5200 - INTERFUND TRANSFERS 651 - - - - - -
Requirements by Function - 205 - Grants Fund (in thousands)
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
1111 - ELEMENTARY K-5 6,064 7,726 9,739 4,481 63.72 1,151 - - 14.79
1113 - ELEMENTARY EXTRA CURRICULAR 5 - - - - - - - -
1122 - MIDDLE SCHOOL EXTR CURRICULAR - - 2 9 0.08 121 - - 1.20
1132 - HIGH SCHOOL EXTRA CURRICULAR 31 3 590 104 1.00 - - - -
1140 - PRE KINDERGARTEN PROGRAMS 9,945 10,693 13,066 16,177 144.15 15,583 - - 143.97
1100 - INSTRUCTIONAL OTHER 4,020 702 690 - - - - - -
1220 - RESTRICTIVE PROGRAMS 2,765 2,810 7,847 10,987 30.59 15,705 - - 25.76
1260 - TREATMENT AND HABILITATION 446 414 411 285 2.00 127 - - 1.00
1271 - REMEDIATION - - - - - 17 - - 0.13
1272 - TITLE I A/D 1,912 2,536 3,023 7,999 - 1,616 - - -
1280 - ALTERNATIVE EDUCATION 4,987 10,041 7,730 5,478 33.64 4,536 - - 30.13
1291 - ENGLISH LANGUAGE LEARNER 435 504 794 1,431 2.24 960 - - 3.18
1292 - TEEN PARENT PROGRAMS 140 106 89 280 - - - - -
1293 - MIGRANT EDUCATION 262 246 164 227 - 224 - - -
1299 - OTHER SPECIAL PROGRAMS 841 681 763 1,321 - 1,607 - - -
1400 - SUMMER SCHOOL PROGRAMS 651 7,456 4,703 3,398 - - - - -
Subtotal - 1000 - INSTRUCTION 46,931 63,278 71,232 68,554 391.34 61,757 - - 328.04
2120 - GUIDANCE SERVICES 4,616 7,066 8,813 4,287 24.27 4,115 - - 23.28
2130 - HEALTH SERVICES PROGRAMS 264 953 993 210 - 112 - - -
2140 - PSYCHOLOGICAL SERVICES 1,195 1,274 1,378 1,257 8.92 3,897 - - 13.01
2150 - SPEECH PATHOLOGY/AUDIOLOGY SVC 1,449 1,568 1,782 1,699 10.20 1,853 - - 11.80
2160 - OTHER STUDENT TREATMENT SVCS 278 883 955 997 7.20 150 - - 1.20
2190 - SVC DIRECTION-STUDENT SUPPORT 6,294 6,065 7,884 8,704 37.64 12,132 - - 38.33
2210 - IMPROVEMENT OF INSTRUCTION 2,046 1,753 3,709 4,939 10.00 3,919 - - 13.51
2220 - EDUCATIONAL MEDIA SERVICES 713 441 533 290 2.60 307 - - 1.95
2230 - ASSESSMENT AND TESTING 70 110 - - - - - - -
2320 - EXECUTIVE ADMINISTRATION SVCS 78 63 442 30 - 189 - - -
2410 - OFFICE OF THE PRINCIPAL SVCS 1,700 3,487 6,268 3,260 33.92 4,268 - - 40.68
2520 - FISCAL SERVICES 3,621 5,111 5,670 5,389 - 4,501 - - -
2540 - OPER/MAINTENANCE OF PLANT SVCS 6,438 3,625 544 6,782 0.50 81 - - 0.65
2550 - STUDENT TRANSPORTATION SERVICE - 172 (54) - - - - - -
2570 - INTERNAL SERVICES 2,317 66 - - - - - - -
2600 - Support services--Central - 10 - - - - - - -
2610 - DIRECTION OF CENTRAL SUPPORT - 172 118 1,500 - - - - -
2620 - RESEARCH,DEVELOP,EVAL SVCS 92 164 755 311 1.50 333 - - 1.50
2630 - INFORMATION SERVICES 43 133 130 154 1.00 - - - -
2640 - STAFF SERVICES 943 47 402 - - 4 - - -
2660 - TECHNOLOGY SERVICES 181 202 440 - - - - - -
2690 - OTHER SUPPORT SERVICES - - - 2,450 - 100 - - -
Subtotal - 2000 - SUPPORT SERVICES 43,054 43,067 55,146 54,532 212.09 44,573 - - 201.72
3100 - FOOD SERVICES 1,526 - 180 - - - - - -
3300 - COMMUNITY SVCS 2,450 6,761 9,494 8,057 30.85 3,555 - - 25.48
Subtotal - 3000 - ENTERPRISE AND COMMUNITY SVCS 3,975 6,761 9,674 8,057 30.85 3,555 - - 25.48
4150 - Bldg Acquis/Constr/Improv Svcs - 50 164 - - - - - -
Subtotal - 4000 - FACILITIES ACQUISITION AND CON - 50 164 - - - - - -
5100 - DEBT SERVICE - - - - - 417 - - -
Subtotal - 5100 - DEBT SERVICE & 5400 - PERS UAL PROGRAMS - - - - - 417 - - -
71100 - Ending Fund Balance (12,768) (10,800) (8,865) - - - - - -
Subtotal - 7000 - UNAPPROPRIATED FUND BALANCE (12,768) (10,800) (8,865) - - - - - -
Total Requirements by Function 81,194 102,356 127,533 1,135,154 634.29 110,302 - - 555.24
110
Requirements by Object - 205 - Grants Fund (in thousands)
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
511100 - Licensed Staff 18,605 27,099 31,750 25,468 288.16 25,073 - - 263.79
512100 - Substitutes - Licensed 3,442 267 923 848 - 184 - - -
512200 - Substitutes - Classified 172 18 32 126 - 15 - - -
512300 - Temporary Misc - Licensed 153 2,006 2,203 1,881 - - - - -
513100 - Extended Responsibility - LIC 282 283 254 38 - 20 - - -
513200 - Extended Responsibility - CLS - - 47 - - - - - -
513300 - Extended Hours 2,319 3,691 4,629 4,407 - 1,174 - - -
513350 - PAT Overload Pay Stipend - 5 2 - - - - - -
513400 - Overtime Pay 72 241 161 28 - 142 - - -
521000 - PERS 1,910 86 8 - - - - - -
521310 - PERS UAL 5,368 8,194 10,196 8,132 - 7,235 - - -
523300 - PFMLA - - - 205 - 199 - - -
524600 - PFSP District Inservices 5 - - - - - - - -
531200 - Instr Program Improvement Svcs 709 1,530 1,131 3,522 - 1,567 - - -
531300 - Student Services 46 908 81 2,117 - 5,150 - - -
531800 - Local Mtgs/Non-Instr Staff Dev 258 353 733 193 - 166 - - -
531810 - Non-Instr Dev Profess Dev Fds - - - - - 67 - - -
532100 - Cleaning Services 25 20 - - - - - - -
532200 - Repairs and Maintenance Svcs 666 57 126 10 - 3 - - -
532400 - Rentals 1 292 133 25 - - - - -
532600 - Fuel 8 - - - - - - - -
533120 - Reimb - Taxi Cab - 55 (25) - - - - - -
533130 - Reimb - In-Lieu - - - - - - - - -
533140 - Reimb - Tri-Met - - 5 - - - - - -
533150 - Reimb - Field Trips - - 37 - - 2,721 - - -
533200 - Non-Reimb Student Transport - 864 1,042 29 - 74 - - -
534200 - Travel, Out of District 29 395 989 83 - 79 - - -
534900 - Other Travel - - - - - 25 - - -
534901 - Student Academic Transport - - 3 - - - - - -
535100 - Telephone 993 1,678 1,322 22 - 51 - - -
535300 - Postage 18 30 12 2 - 7 - - -
535400 - Advertising 5 20 75 1 - 7 - - -
535920 - Internet Fees 570 - - - - - - - -
536000 - Charter Schools 1,321 440 859 - - - - - -
537100 - Tuition to Other Dist InState - - - - - - - - -
537410 - Tuition - Fees College Credit 43 5 23 - - - - - -
538100 - Audit Services 3 - - - - - - - -
538300 - Architect and Engineering Svcs 32 893 84 - - - - - -
538500 - Management Services 45 112 - - - - - - -
538600 - Data Processing Services 83 43 - - - - - - -
538910 - Security Services 176 - - - - - - - -
538940 - Professional Moving Services 280 179 25 - - - - - -
538980 - Laundering Services - 18 52 10 - 128 - - -
538990 - Non-Instr Pers/Professional Sv 1,890 3,267 4,710 342 - 1,852 - - -
538995 - Meal Services - - 14 - - - - - -
539100 - Pass Through 162 15 - 10 - - - - -
111
Requirements by Object - 205 - Grants Fund (in thousands)
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
511100 - Licensed Staff 18,605 27,099 31,750 25,468 288.16 25,073 - - 263.79
541325 - Gas 10 24 38 - - - - - -
541400 - Maintenance Materials - 15 - - - - - - -
541600 - Interdepartmental Charges - 2 13 - - - - - -
542100 - Textbook Expansion 192 216 453 - - - - - -
542200 - Textbook Adoption 585 - 26 - - - - - -
512100 - Substitutes - Licensed 3,442 267 923 848 - 184 - - -
542300 - Textbook Replacement - 28 - - - - - - -
512200 - Substitutes - Classified 172 18 32 126 - 15 - - -
543000 - Library Books 298 465 436 98 - 4 - - -
512300 - Temporary Misc - Licensed 153 2,006 2,203 1,881 - - - - -
544000 - Periodicals 16 6 1 - - - - - -
544100 - Online Periodical Subscription 33 27 73 - - - - - -
545100 - Purchased Food-NS Only - - 135 - - - - - -
513200 - Extended Responsibility - CLS - - 47 - - - - - -
546000 - Non-Consumable Supplies 5,168 2,765 849 6,768 - 479 - - -
513300 - Extended Hours 2,319 3,691 4,629 4,407 - 1,174 - - -
546100 - Minor Equipment - Tagged 771 127 616 223 - 32 - - -
513350 - PAT Overload Pay Stipend - 5 2 - - - - - -
547000 - Computer Software 3,299 1,141 965 136 - 190 - - -
513400 - Overtime Pay 72 241 161 28 - 142 - - -
548000 - Computer Equipment 709 559 2,071 5 - 7 - - -
521000 - PERS 1,910 86 8 - - - - - -
553000 - Improvements - Not Buildings - 3 62 - - - - - -
521310 - PERS UAL 5,368 8,194 10,196 8,132 - 7,235 - - -
554100 - Initial and Addl Equipment 135 32 331 100 - 19 - - -
554110 - Vehicles - 118 - - - - - - -
555010 - Computers 193 241 152 - - - - - -
555090 - Misc Other Technology (495) 71 45 - - 468 - - -
523300 - PFMLA - - - 205 - 199 - - -
Subtotal - 500 - CAPITAL OUTLAY (99) 525 963 100 - 487 - - -
561000 - Redemption of Principal - - 507 - - 401 - - -
562000 - Interest - - 3 - - - - - -
562100 - Interest (Except Bus/Garage) - - - - - 16 - - -
564000 - Dues and Fees 73 180 176 119 - 30 - - -
524600 - PFSP District Inservices 5 - - - - - - - -
564010 - Dues & Fees Profess Dev Fds - - - - - - - - -
567100 - Permits - 10 14 - - - - - -
531200 - Instr Program Improvement Svcs 709 1,530 1,131 3,522 - 1,567 - - -
569000 - Grant Indirect Charges 3,618 5,111 5,670 5,389 - 4,501 - - -
531300 - Student Services 46 908 81 2,117 - 5,150 - - -
376520 - Budgeted Ending Fund Balance (12,768) (10,800) (8,865) - - - - - -
531810 - Non-Instr Dev Profess Dev Fds - - - - - 67 - - -
Subtotal - 376520 - Budgeted Ending Fund Balance (12,768) (10,800) (8,865) - - - - - -
532100 - Cleaning Services 25 20 - - - - - - -
532400 - Rentals 1 292 133 25 - - - - -
532600 - Fuel 8 - - - - - - - -
533120 - Reimb - Taxi Cab - 55 (25) - - - - - -
533130 - Reimb - In-Lieu - - - - - - - - -
533140 - Reimb - Tri-Met - - 5 - - - - - -
533150 - Reimb - Field Trips - - 37 - - 2,721 - - -
533200 - Non-Reimb Student Transport - 864 1,042 29 - 74 - - -
534200 - Travel, Out of District 29 395 989 83 - 79 - - -
534900 - Other Travel - - - - - 25 - - -
534901 - Student Academic Transport - - 3 - - - - - -
535100 - Telephone 993 1,678 1,322 22 - 51 - - -
535300 - Postage 18 30 12 2 - 7 - - -
535400 - Advertising 5 20 75 1 - 7 - - -
535920 - Internet Fees 570 - - - - - - - -
536000 - Charter Schools 1,321 440 859 - - - - - -
537100 - Tuition to Other Dist InState - - - - - - - - -
537410 - Tuition - Fees College Credit 43 5 23 - - - - - -
538100 - Audit Services 3 - - - - - - - -
538500 - Management Services 45 112 - - - - - - -
538600 - Data Processing Services 83 43 - - - - - - -
538910 - Security Services 176 - - - - - - - -
538980 - Laundering Services - 18 52 10 - 128 - - -
538990 - Non-Instr Pers/Professional Sv 1,890 3,267 4,710 342 - 1,852 - - -
538995 - Meal Services - - 14 - - - - - -
539100 - Pass Through 162 15 - 10 - - - - -
112
Budget Forecast by Major Object - 205 - Grants Fund (in thousands)

Resources 2024-25 2025-26 2026-27 2027-28
BEGINNING FUND BALANCE* ( -) ( - ) ( - ) ( - )
CURRENT YEAR PROPERTY TAXES OTHER THAN LOCAL OPTION ( -) ( - ) ( - ) ( - )
CURRENT YEAR LOCAL OPTION PROPERTY TAXES ( -) ( - ) ( - ) ( - )
OTHER REVENUE FROM LOCAL SOURCES ( 921) ( 953.24) ( 986.60) ( 1,021.13)
2000 - REVENUE - INTERMEDIATE SOURCES ( 21,660) ( 22,418.10) ( 23,202.73) ( 24,014.83)
3000 - REVENUE FROM STATE SOURCES ( 34,246) ( 35,444.61) ( 36,685.17) ( 37,969.15)
4000 - REVENUE FROM FEDERAL SOURCES ( 53,475) ( 55,346.63) ( 57,283.76) ( 59,288.69)
Total Resources 110,302 114,163 118,158 ( 122,294)

Requirements 2024-25 2025-26 2026-27 2027-28
113 - ADMINISTRATORS 3,575 3,700 3,830 3,964
OTHER SALARIES 1,535 1,589 1,644 1,702
500 - CAPITAL OUTLAY 487 504 522 540
600 - OTHER OBJECTS 4,948 5,121 5,300 5,486
700 - TRANSFERS ( - ) ( - ) ( - ) ( - )
some funds.
113
PERS RATE STABILIZATION RESERVE FUND (225)
The Public Employees Retirement System (PERS) Rate Stabilization Reserve Fund accounts for the
reserve funds needed to mitigate the budgetary impact of significant employer personnel benefit
rate fluctuations when they occur in PERS UAL or PERS charges.
The resources of the fund are Beginning Balance from the previous year’s unspent fund balance
and interfund transfers from the General Fund based upon estimated needs as determined by
calculations provided by staff and financial consultants. Beginning in fiscal year 2010-11, 0.11%
of current year permanent rate property taxes are dedicated to this fund (Board Resolution 4471,
June 27, 2011).
Requirements of the fund are recorded as interfund transfers to the General Fund in an amount
determined adequate to manage rate increases. To date, no transfers have been made to the
General Fund. Disbursements from this fund are made in accordance with Board Resolution No.
2679.
114
Fund 225 - PERS Rate Stabilization Reserve Fund Detail
Resources by Object - 225 - PERS Rate Stabilization Reserve Fund (in thousands)

2020-21 2021-22 2022-23 2023-24 2024-25 2024-25 2024-25
Resources by Object
411111 - Current-Multnomah Co 278 296 308 318 327 - -
411112 - Current-Clackamas Co - - - - - - -
411113 - Current-Washington Co 2 2 2 2 2 - -
411311 - CY Gap Rate Taxes - Mult Co 29 31 32 34 35 - -
411312 - CY Gap Rate Taxes - Clack Co - - - - - - -
411313 - CY Gap Rate Taxes - Wash Co - - - - - - -
Subtotal - Current Year Property Taxes other than Local Option 309 330 343 354 364 - -
415100 - Interest on Investments 81 4 477 300 750 - -
Subtotal - Other Revenue from Local Sources 81 4 477 300 750 - -
Requirements by Function - 225 - PERS Rate Stabilization Reserve Fund (in thousands)
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
71100 - Ending Fund Balance 19,056 19,389 20,209 20,627 - 22,423 - - -
Subtotal - 7000 - UNAPPROPRIATED FUND BALANCE 19,056 19,389 20,209 20,627 - 22,423 - - -
Requirements by Object - 225 - PERS Rate Stabilization Reserve Fund (in thousands)
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
Subtotal - 376520 - Budgeted Ending Fund Balance 19,056 19,389 20,209 20,627 - 22,423 - - -
115
Budget Forecast by Major Object - 225 - PERS Rate Stabilization Reserve Fund (in thousands)

Resources 2024-25 2025-26 2026-27 2027-28
BEGINNING FUND BALANCE* (21,309) 21,735 22,170 22,613
CURRENT YEAR PROPERTY TAXES OTHER THAN LOCAL OPTION (364) 371 379 386
OTHER REVENUE FROM LOCAL SOURCES (750) 765 780 796
Total Resources 22,423 22,871 23,329 ( 23,795)

Requirements 2024-25 2025-26 2026-27 2027-28
113 - ADMINISTRATORS ( - ) ( - ) ( - ) ( - )
OTHER SALARIES ( - ) ( - ) ( - ) ( - )
400 - SUPPLIES AND MATERIALS ( - ) ( - ) ( - ) ( - )
500 - CAPITAL OUTLAY ( - ) ( - ) ( - ) ( - )
600 - OTHER OBJECTS ( - ) ( - ) ( - ) ( - )
700 - TRANSFERS ( - ) ( - ) ( - ) ( - )
some funds.
116
STUDENT INVESTMENT ACCOUNT FUND (251)
The State of Oregon adopted a historic investment of funds (HB 3427) to Oregon schools in 2020-21,
the Student Success Act (SSA). This act marks a turning point for education in Oregon. When fully
implemented, the State will see an additional $1 billion investment in schools each year, providing
new opportunities for every student in Oregon.
The Student Success Act invests in our students in three ways:

y 50% - Student Investment Account (dedicated for K-12)
y 20% - Early Learning Account
y 30% - Statewide Education Initiatives
The Student Investment Account is non-competitive grant money for all Oregon school districts
and eligible charter schools. Portland Public Schools is estimated to receive approximately $44.8
million in the 2024-25 school year.
This funding has two purposes:

1. Meet students’ mental and behavioral health needs
2. Increase academic achievements and reduce academic disparities for:
` Students of color
` Students with disabilities
` Emerging bilingual students
` Students navigating poverty, homelessness, foster care, and other students that have
historically experienced disparities in our schools
117
Fund 251 - Student Investment Account Detail
Resources by Object - 251 - Student Investment Account (in thousands)

2020-21 2021-22 2022-23 2023-24 2024-25 2024-25 2024-25
Resources by Object
432990 - Restricted State Grants 11,572 37,339 37,621 36,432 44,810 - -
Subtotal - 3000 - REVENUE FROM STATE SOURCES 11,572 37,339 37,621 36,432 44,810 - -
Requirements by Function - 251 - Student Investment Account (in thousands)
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
1111 - ELEMENTARY K-5 208 4,754 4,659 7,395 71.69 4,011 - - 44.13
1121 - MIDDLE SCHOOL P ROGRAMS 52 2,476 4,146 3,758 29.88 1,402 - - 3.60
1122 - MIDDLE SCHOOL EXTR CURRICULAR - 75 18 48 0.40 - - - -
1131 - HIGH SCHOOL P ROGRAMS - 534 373 702 5.19 1,562 - - 0.50
1140 - P RE KINDERGARTEN P ROGRAMS - - - 60 - 60 - - -
1220 - RESTRICTIVE P ROGRAMS 2 - 597 394 - - - - -
1250 - LESS RESTRICTIVE PROGRAMS - 2,193 82 147 1.88 82 - - 0.94
1260 - TREATMENT AND HABILITATION 119 206 192 145 1.00 - - - -
1271 - REMEDIATION - - - - - 8,490 - - 58.80
1280 - ALTERNATIVE EDUCATION 950 5,022 2,467 2,134 3.24 1,935 - - 1.00
1291 - ENGLISH LANGUAGE LEARNER - 59 - 19 0.13 40 - - 0.25
1299 - OTHER SP ECIAL P ROGRAMS 63 91 121 106 1.75 - - - -
1400 - SUMMER SCHOOL P ROGRAMS - - 1 - - - - - -
2120 - GUIDANCE SERVICES 2,971 3,151 3,935 3,925 30.47 124 - - 1.00
2130 - HEALTH SERVICES PROGRAMS - 8 1 - - - - - -
2140 - PSYCHOLOGICAL SERVICES 369 358 357 370 2.60 435 - - 3.00
2160 - OTHER STUDENT TREATMENT SVCS 239 323 419 425 3.00 457 - - 3.00
2190 - SVC DIRECTION-STUDENT SUP P ORT - 3,590 4,828 188 1.76 2,266 - - -
2210 - IMPROVEMENT OF INSTRUCTION 246 1,030 1,753 416 1.17 250 - - -
2220 - EDUCATIONAL MEDIA SERVICES - 25 26 29 0.25 - - - -
2320 - EXECUTIVE ADMINISTRATION SVCS - 799 198 - - - - - -
2410 - OFFICE OF THE PRINCIPAL SVCS 194 386 413 1,491 14.08 286 - - 3.00
2520 - FISCAL SERVICES 500 509 500 - - 500 - - 1.00
2540 - OPER/MAINTENANCE OF PLANT SVCS 53 - - - - - - - -
2620 - RESEARCH,DEVELOP,EVAL SVCS - - - 192 1.00 - - - -
2640 - STAFF SERVICES - 1 34 - - - - - -
2660 - TECHNOLOGY SERVICES - 647 732 393 2.70 - - - -
2690 - OTHER SUP P ORT SERVICES - - 9 75 - 75 - - -
3300 - COMMUNITY SVCS 555 3,861 474 1,760 1.00 1,716 - - -
Subtotal - 3000 - ENTERPRISE AND COMMUNITY SVCS 555 3,861 474 1,760 1.00 1,716 - - -
118
Requirements by Object - 251 - Student Investment Account (in thousands)
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
511100 - Licensed Staff 5,635 14,012 16,910 17,160 201.40 18,956 - - 187.90
511210 - Classified - Represented 211 303 359 1,241 35.31 1,803 - - 46.69
511220 - Non-Represented Staff 159 398 485 1,095 16.76 304 - - 4.50
511310 - Administrators - Licensed 128 305 255 290 2.00 - - - -
512100 - Substitutes - Licensed - 26 8 - - - - - -
512300 - Temporary Misc - Licensed 17 - - - - - - - -
512400 - Temporary Misc - Classified - 3 2 - - - - - -
513100 - Extended Responsibility - LIC 1 10 68 - - - - - -
513300 - Extended Hours 147 587 888 312 - - - - -
513400 - Overtime Pay - 4 15 - - - - - -
521000 - PERS 196 23 1 - - - - - -
521310 - PERS UAL 703 2,577 3,091 3,308 - 3,440 - - -
522000 - Social Security - FICA 480 1,175 1,429 1,537 - 1,611 - - -
523200 - Unemployment Compensation 21 9 (1) 20 - 246 - - -
523300 - PFMLA - - - 80 - 95 - - -
531100 - Instructional Services 467 3,601 809 649 - 867 - - -

531200 - Instr Program Improvement Svcs 116 273 413 - - 900 - - -
531300 - Student Services 2 - 1 75 - 3,311 - - -
531800 - Local Mtgs/Non-Instr Staff Dev 1 146 103 - - - - - -
531900 - Other Instr Prof/Tech Svcs 230 40 72 1,083 - 4,331 - - -
532400 - Rentals - - - - - - - - -
533200 - Non-Reimb Student Transport - 1 4 - - - - - -
534100 - Travel, Local in District - - - - - - - - -
534200 - Travel, Out of District - 6 9 - - - - - -
534300 - Travel, Student Activities - - - - - - - - -
535100 - Telephone - 1 1 - - - - - -
535500 - Printing and Binding - - 90 - - - - - -
536000 - Charter Schools 361 1,032 1,098 1,041 - 920 - - -
538940 - Professional Moving Services - 29 - - - - - - -
538970 - Graphic Arts Services - 2 - - - - - - -
538990 - Non-Instr Pers/Professional Sv 604 8,130 5,889 1,700 - 1,716 - - -
541000 - Consumable Supplies 3 143 128 250 - 250 - - -
541600 - Interdepartmental Charges - - 2 - - - - - -
542200 - Textbook Adoption - - 169 - - - - - -
543000 - Library Books - - 24 - - - - - -
546000 - Non-Consumable Supplies - 242 198 430 - - - - -
546100 - Minor Equipment - Tagged - - 13 - - - - - -
547000 - Computer Software - - 198 140 - 140 - - -
548000 - Computer Equipment - - 7 - - - - - -
Subtotal - 400 - SUPPLIES AND MATERIALS 15 468 742 820 - 390 - - -
555090 - Misc Other Technology - - - - - - - - -
Subtotal - 500 - CAPITAL OUTLAY - - - - - - - - -
564000 - Dues and Fees - 3 18 - - - - - -
569000 - Grant Indirect Charges 500 500 500 - - 415 - - -
Subtotal - Other Objects 500 503 518 - - 415 - - -
119
Budget Forecast by Major Object - 251 - Student Investment Account Detail (in thousands)

Resources
2024-25 2025-26 2026-27 2027-28
BEGINNING FUND BALANCE* ( - ) ( - ) ( - ) ( - )

OTHER REVENUE FROM LOCAL SOURCES ( - ) ( - ) ( - ) ( - )
3000 - REVENUE FROM STATE SOURCES (44,810) 45,320 45,837 ( 46,359)
Total Resources 44,810 45,320 45,837 ( 46,359)

Requirements
2024-25 2025-26 2026-27 2027-28
111 - LICENSED SALARIES 18,956 19,172 19,390 ( 19,611)

1121 - CLASSIFIED - REPRESENTED 1,803 1,824 1,844 ( 1,865)
1122 - NON-REPRESENTED STAFF 304 316 331 ( 344)
113 - ADMINISTRATORS ( - ) ( - ) ( - ) ( - )
OTHER SALARIES ( - ) ( - ) ( - ) ( - )
200 - ASSOCIATED PAYROLL COSTS 10,896 11,020 11,146 ( 11,273)
300 - PURCHASED SERVICES (12,046) 12,183 12,322 ( 12,462)
400 - SUPPLIES AND MATERIALS ( 390) 394 304 ( 303)
500 - CAPITAL OUTLAY ( - ) ( - ) ( - ) ( - )
600 - OTHER OBJECTS ( 415) ( 410) 500 ( 500)
700 - TRANSFERS ( - ) ( - ) ( - ) ( - )
Total Requirements 44,810 45,320 45,837 ( 46,359)
some funds.
120
DEDICATED RESOURCE FUND (299)
The Dedicated Resource Fund accounts for revenues from specific sources that are legally restricted
to specific purposes or are designated for specific uses.
Resources are generated by a variety of sources such as tuition, donations, sales and royalties and
Third Party Medical Reimbursement. These resources fund multiple programs and initiatives across
the District.
121
Fund 299 - Dedicated Resource Fund Detail
Resources by Object - 299 - Dedicated Resource Fund (in thousands)

2020-21 2021-22 2022-23 2023-24 2024-25 2024-25 2024-25
Resources by Object
412000 - Rev-Local Gov't Not Districts - - 62 - - - -
413310 - Summer School Tuition 1 1 1 - - - -
419200 - Contrib-Donation - Priv Source 5,161 7,389 7,279 2,036 2,418 - -
419400 - Svc Provided-Oth Local Ed Agcy 90 77 82 - 106 - -
419410 - Svc Provided-Oth Dist in State 1,289 1,463 1,288 3,027 298 - -
419600 - Recovery PY Expenditure - 8 - - - - -
419910 - Miscellaneous 4 41 11 - - - -
419920 - Jury Duty - - - - - - -
419945 - E-RATE PRIORITY 1 1,098 322 1,165 - - - -
419946 - E-RATE PRIORITY 2 1,094 33 1,197 - - - -
419950 - Sales, Royalties and Events 50 59 45 11 22 - -
431990 - Oth Unrestrict Grants-In-Aid - - - 475 3,500 - -
Subtotal - 3000 - REVENUE FROM STATE SOURCES - - - 475 3,500 - -
442000 - Unrestr Rev-Fed Govt Thru St - - - - - - -
Subtotal - 4000 - REVENUE FROM FEDERAL SOURCES - - - - - - -
452100 - Interfund Transfers - - - - - - -
Subtotal - 5200 - INTERFUND TRANSFERS - - - - - - -
Requirements by Function - 299 - Dedicated Resource Fund (in thousands)
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
1111 - ELEMENTARY K-5 1,288 1,081 1,652 2,113 14.49 1,092 - - 11.58
1113 - ELEMENTARY EXTRA CURRICULAR 35 78 19 32 - - - - -
1121 - MIDDLE SCHOOL PROGRAMS 389 401 511 511 1.77 118 - - 1.23
1122 - MIDDLE SCHOOL EXTR CURRICULAR 4 4 - 22 0.21 3 - - -
1131 - HIGH SCHOOL PROGRAMS 541 641 683 856 2.00 90 - - 0.60
1132 - HIGH SCHOOL EXTRA CURRICULAR 4 31 60 2,014 - 388 - - -
1140 - PRE KINDERGARTEN PROGRAMS 6 8 - 268 - 84 - - -
1220 - RESTRICTIVE PROGRAMS 70 47 85 375 - 1,887 - - -
1271 - REMEDIATION - - - - - 22 - - 0.17
1272 - TITLE I A/D 1 - - - - - - - -
1280 - ALTERNATIVE EDUCATION 15 156 43 433 - 389 - - -
1291 - ENGLISH LANGUAGE LEARNER - 3 10 12 0.22 21 - - 0.31
1292 - TEEN PARENT PROGRAMS - - - 507 - 46 - - -
2110 - ATTENDANCE/SOCIAL WORK SVCS 82 56 20 39 0.56 141 - - 1.02
2120 - GUIDANCE SERVICES 354 368 1,825 541 2.98 491 - - 2.99
2130 - HEALTH SERVICES PROGRAMS - - - 55 - 11 - - -
2150 - SPEECH PATHOLOGY/AUDIOLOGY SVC 134 121 139 161 1.00 25 - - -
2190 - SVC DIRECTION-STUDENT SUPPORT 87 219 100 546 1.00 1,679 - - 1.00
2210 - IMPROVEMENT OF INSTRUCTION 38 156 143 32 - 314 - - 1.00
2240 - INSTRUC STAFF DEVELOPMENT 229 931 1,299 3,056 0.39 139 - - 0.45
2410 - OFFICE OF THE PRINCIPAL SVCS 380 353 494 501 6.46 297 - - 3.06
2520 - FISCAL SERVICES 90 145 132 230 - 138 - - -
2540 - OPER/MAINTENANCE OF PLANT SVCS 4 - - - - 5 - - -
2550 - STUDENT TRANSPORTATION SERVICE 2 - 222 - - - - - -
2610 - DIRECTION OF CENTRAL SUPPORT - 6 - - - - - - -
2630 - INFORMATION SERVICES - 29 93 - - - - - -
2640 - STAFF SERVICES - - - 1 - - - - -
2660 - TECHNOLOGY SERVICES 364 444 888 3,982 3.30 - - - -
122
Subtotal - 5200 - INTERFUND TRANSFERS - - - - - - -
Requirements by Function - 299 - Dedicated Resource Fund (in thousands)
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
3100 - FOOD SERVICES 131 16 27 65 - - - - -
1111 - ELEMENTARY K-5 1,288 1,081 1,652 2,113 14.49 1,092 - - 11.58
3300 - COMMUNITY SVCS 107 16 71 223 - 245 - - -
1113 - ELEMENTARY EXTRA CURRICULAR 35 78 19 32 - - - - -
Subtotal - 3000 - ENTERPRISE AND COMMUNITY SVCS 238 32 98 288 - 245 - - -
1121 - MIDDLE SCHOOL PROGRAMS 389 401 511 511 1.77 118 - - 1.23
4150--MIDDLE
1122 Bldg Acquis/Constr/Improv Svcs
SCHOOL EXTR CURRICULAR 27
4 504 -- 606
22 -
0.21 153 -- -- --
Subtotal - 4000 - FACILITIES ACQUISITION
1131 - HIGH SCHOOL PROGRAMS 541
27 641
50 683- 856
606 2.00
- 90
15 -- -- 0.60
-
AND CON
1132 - HIGH
52100 - FundSCHOOL EXTRA CURRICULAR
Transfers 4
651 31- 60- 2,014- -- 388
- -- -- --
1140 - PRE KINDERGARTEN
Subtotal - 5200 - TRANSFERSPROGRAMS
OF FUNDS 6
651 8- -- 268- -- 84
- -- -- --
1220
71100- RESTRICTIVE
- Ending Fund PROGRAMS
Balance 70
12,878 47
14,763 85
15,710 375- -- 1,887
- -- -- --
1271 - REMEDIATION - - - - - 22 - - 0.17
Total-Requirements
1272 TITLE I A/D by Function 19,508
1 22,277- 26,210- 20,740- 69.61- 11,507 - -- -- 50.24 -
1280 - ALTERNATIVE EDUCATION 15 156 43 433 - 389 - - -

1291 - ENGLISH LANGUAGE LEARNER - 3 10 12 0.22 21 - - 0.31
1292 - TEEN PARENT PROGRAMS Requirements by Object - 299
- - Dedicated
- Resource
- Fund507
(in thousands)
- 46 - - -
Subtotal - 1000 - INSTRUCTION
Description by Object Code 3,827 4,415 4,747 10,496 52.86 7,682 - - 40.01
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
2110 - ATTENDANCE/SOCIAL WORK SVCS 82 56 20 39 0.56 141 - - 1.02
2120 - GUIDANCE SERVICES 354 368 1,825 541 2.98 491 - - 2.99
511100 - Licensed Staff 1,604 1,608 1,534 1,944 23.23 964 - - 10.40
2130 - HEALTH SERVICES PROGRAMS - - - 55 - 11 - - -
511210 - Classified - Represented 887 1,259 1,498 1,723 42.02 1,608 - - 35.09
2150 - SPEECH PATHOLOGY/AUDIOLOGY SVC 134 121 139 161 1.00 25 - - -
511220 - Non-Represented Staff 84 43 1,245 279 3.86 393 - - 4.24
2190 - SVC DIRECTION-STUDENT SUPPORT 87 219 100 546 1.00 1,679 - - 1.00
511310 - Administrators - Licensed 114 174 68 69 0.50 76 - - 0.50
2210 - IMPROVEMENT OF INSTRUCTION 38 156 143 32 - 314 - - 1.00
511420 - Directors/Program Admins 5 - - - - - - - -
512100 - Substitutes - Licensed 3 7 42 - - 14 - - -
2240 - INSTRUC STAFF DEVELOPMENT 229 931 1,299 3,056 0.39 139 - - 0.45
512200 - Substitutes - Classified - 1 1 18 - 28 - - -
512300 - Temporary Misc - Licensed - 34 9 - - - - - -
2410 - OFFICE OF THE PRINCIPAL SVCS 380 353 494 501 6.46 297 - - 3.06
512400 - Temporary Misc - Classified 11 8 35 - - - - - -
2520 - FISCAL SERVICES 90 145 132 230 - 138 - - -
2540 - OPER/MAINTENANCE OF PLANT SVCS 4 - - - - 5 - - -
513200 - Extended Responsibility - CLS 1 - - - - - - - -
2550 - STUDENT TRANSPORTATION SERVICE 2 - 222 - - - - - -
513300 - Extended Hours 136 164 97 501 - 456 - - -
2610 - DIRECTION OF CENTRAL SUPPORT - 6 - - - - - - -
513350 - PAT Overload Pay Stipend - - 1 - - 131 - - -
2630 - INFORMATION SERVICES - 29 93 - - - - - -
513400 - Overtime Pay 4 12 13 - - - - - -
2640 - STAFF SERVICES - - - 1 - - - - -
513510 - Group Hlth Opt Out Lic 2 - 2 - - - - - -
2660 - TECHNOLOGY SERVICES 364 444 888 3,982 3.30 - - - -
521000 - PERS 125 4 - - - - - - -
521310 - PERS UAL 365 514 545 750 - 600 - - -
523300 - PFMLA - - - 18 - 16 - - -
524100 - Group Health Insurance 772 844 939 1,383 - 1,018 - - -
531100 - Instructional Services 82 60 34 269 - 2,012 - - -

531200 - Instr Program Improvement Svcs 16 782 1,017 1,751 - 61 - - -
531300 - Student Services 5 - - 150 - 1,502 - - -
531900 - Other Instr Prof/Tech Svcs 68 50 79 256 - 210 - - -
532400 - Rentals - 4 4 2,008 - 133 - - -
532410 - Leased Copy Machines - - - 3 - 5 - - -
532600 - Fuel 1 - - - - - - - -
532900 - Other Property Services - 2 - 4 - 4 - - -
533120 - Reimb - Taxi Cab - - - - - - - - -
533150 - Reimb - Field Trips - - 5 - - - - - -
533200 - Non-Reimb Student Transport - 9 25 - - 8 - - -
534200 - Travel, Out of District (2) 5 68 100 - - - - -
534300 - Travel, Student Activities 6 23 30 - - 8 - - -
534901 - Student Academic Transport - - - - - 2 - - -
535100 - Telephone 1 3 2 - - 1 - - -
535300 - Postage 1 - - 2 - 21 - - -
535400 - Advertising - - - - - - - - -
535500 - Printing and Binding 5 - 6 3 - 22 - - -
535920 - Internet Fees - - - - - 4 - - -
535990 - Wide Area Network/Misc - - - 2,500 - - - - -
537410 - Tuition - Fees College Credit - - 271 37 - - - - -
538100 - Audit Services - 1 - - - - - - -
538940 - Professional Moving Services - - 3 - - - - - -
538960 - Professional Child Care Svcs 19 - 1 15 - 1 - - -
538970 - Graphic Arts Services - 2 10 2 - - - - -
Subtotal - 300 - PURCHASED SERVICES 309 1,106 2,060 7,214 - 4,290 - - -
123
Requirements by Object - 299 - Dedicated Resource Fund (in thousands)

2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
541000 - Consumable Supplies 371 603 595 3,713 - 661 - - -
511100 - Licensed Staff 1,604 1,608 1,534 1,944 23.23 964 - - 10.40
541100 - Loss Prevention - - - - - - - - -
511210 - Classified - Represented 887 1,259 1,498 1,723 42.02 1,608 - - 35.09
541315 - Tires - - - - - - - - -
511220 - Non-Represented Staff 84 43 1,245 279 3.86 393 - - 4.24
541325 - Gas - - - - - - - - -
511310 - Administrators - Licensed 114 174 68 69 0.50 76 - - 0.50
541600 - Interdepartmental Charges 3 - 2 1 - - - - -
511420 - Directors/Program Admins 5 - - - - - - - -
512100 - Substitutes - Licensed 3 7 42 - - 14 - - -
543000 - Library Books 16 22 5 - - - - - -
512200 - Substitutes - Classified - 1 1 18 - 28 - - -
544000 - Periodicals - 1 2 - - 5 - - -
512300 - Temporary Misc - Licensed - 34 9 - - - - - -
544100 - Online Periodical Subscription - - - - - - - - -
546000 - Non-Consumable Supplies 123 115 138 56 - 60 - - -
546100 - Minor Equipment - Tagged 7 - 5 - - - - - -
513200 - Extended Responsibility - CLS 1 - - - - - - - -
547000 - Computer Software 67 28 153 650 - 2 - - -
513300 - Extended Hours 136 164 97 501 - 456 - - -
548000 - Computer Equipment 124 96 364 1,031 - 5 - - -
513350 - PAT Overload Pay Stipend - - 1 - - 131 - - -
Subtotal - 400 - SUPPLIES AND MATERIALS 716 867 1,270 5,451 - 733 - - -
513400 - Overtime Pay 4 12 13 - - - - - -
551100 - Land Improvements - - - - - - - - -
513510 - Group Hlth Opt Out Lic 2 - 2 - - - - - -
552000 - Building Acquisition/Improvmnt 7 - 58 15 - - - - -
521000 - PERS 125 4 - - - - - - -
554100 - Initial and Addl Equipment 13 13 7 - - 360 - - -
521310 - PERS UAL 365 514 545 750 - 600 - - -
555010 - Computers - 13 9 - - - - - -
555090 - Misc Other Technology 193 51 4 - - 3 - - -
556410 - Buses/Capital Bus Improvements - - 200 550 - - - - -
Subtotal - 500 - CAPITAL OUTLAY 213 126 280 565 - 364 - - -
523300 - PFMLA - - - 18 - 16 - - -
564000 - Dues and Fees 202 251 60 141 - 304 - - -
524100 - Group Health Insurance 772 844 939 1,383 - 1,018 - - -
569000 - Grant Indirect Charges 90 145 132 230 - 138 - - -
Subtotal - Other Objects 292 395 193 371 - 442 - - -
571000 - Transfers to Other Funds 651 - - - - - - - -
Subtotal - 700 - TRANSFERS 651 - - - - - - - -
531100 - Instructional Services 82 60 34 269 - 2,012 - - -
531200 - Instr Program Improvement Svcs 16 782 1,017 1,751 - 61 - - -
531300 - Student Services 5 - - 150 - 1,502 - - -
Certain numbers have been rounded up or down. There may therefore be discrepancies between
531900 - Other Instr Prof/Tech Svcs 68
the actual totals
50
of the individual
79
amounts256
in the tables and the
-
totals shown.
210 - - -
532400 - Rentals - 4 4 2,008 - 133 - - -
532410 - Leased Copy Machines - - - 3 - 5 - - -
532600 - Fuel 1 - - - - - - - -
532900 - Other Property Services - 2 - 4 - 4 - - -
533120 - Reimb - Taxi Cab - - - - - - - - -
533150 - Reimb - Field Trips - - 5 - - - - - -
533200 - Non-Reimb Student Transport - 9 25 - - 8 - - -
534200 - Travel, Out of District (2) 5 68 100 - - - - -
534300 - Travel, Student Activities 6 23 30 - - 8 - - -
534901 - Student Academic Transport - - - - - 2 - - -
535100 - Telephone 1 3 2 - - 1 - - -
535300 - Postage 1 - - 2 - 21 - - -
535400 - Advertising - - - - - - - - -
535500 - Printing and Binding 5 - 6 3 - 22 - - -
535920 - Internet Fees - - - - - 4 - - -
535990 - Wide Area Network/Misc - - - 2,500 - - - - -
537410 - Tuition - Fees College Credit - - 271 37 - - - - -
538100 - Audit Services - 1 - - - - - - -
538940 - Professional Moving Services - - 3 - - - - - -
538960 - Professional Child Care Svcs 19 - 1 15 - 1 - - -
538970 - Graphic Arts Services - 2 10 2 - - - - -
Subtotal - 300 - PURCHASED SERVICES 309 1,106 2,060 7,214 - 4,290 - - -
124
Budget Forecast by Major Object - 299 - Dedicated Resource Fund (in thousands)

Resources
2024-25 2025-26 2026-27 2027-28
BEGINNING FUND BALANCE* (5,164) 7,500 10,000 ( 10,000)

OTHER REVENUE FROM LOCAL SOURCES (2,843) 5,000 5,175 ( 5,356)
3000 - REVENUE FROM STATE SOURCES ( 3,500) ( 3,623) ( 3,749) ( 3,881)
Total Resources 11,507 16,123 18,924 ( 19,237)

Requirements
2024-25 2025-26 2026-27 2027-28
111 - LICENSED SALARIES 964 1,351 1,585 ( 1,612)

1121 - CLASSIFIED - REPRESENTED 1,608 2,253 2,644 ( 2,688)
113 - ADMINISTRATORS 76 106 125 ( 127)
OTHER SALARIES 636 891 1,046 ( 1,063)
200 - ASSOCIATED PAYROLL COSTS 2,001 2,804 3,291 ( 3,345)
300 - PURCHASED SERVICES 4,290 6,011 7,055 ( 7,172)
400 - SUPPLIES AND MATERIALS 733 1,027 1,205 ( 1,225)
500 - CAPITAL OUTLAY 364 510 599 ( 609)
600 - OTHER OBJECTS 442 619 727 ( 739)
700 - TRANSFERS ( - ) ( - ) ( - ) ( - )
some funds.
125
DEBT SERVICE FUNDS SUMMARY (300)
Fund 300 - Debt Service Fund Resources Summary
Growth in fund 300 resources is related to growth in assessed value of properties within the
District’s service boundaries, and increased internal service charges to fund payment of pension
debt. Resources are expected to grow $1.40 million from 2023-24 to 2024-25, due to increases in
Pension and General Obligation (GO) bond debt service. When GO bonds are sold, repayment is
structured with the intent of keeping property taxes consistent until maturity. Ideally, millage rates
do not grow, but revenues grow with assessed value increases.
Fund 300 - Debt Service Fund Requirements Summary

This fund accounts for the District’s payment of principal and interest on long term obligations,
including GO bonds from 2012, 2017 and 2020 authorizations, Limited Tax Pension Obligations
and Full Faith and Credit Obligations (FFCO). When GO bonds are sold, repayment is structured
with the intent of keeping property tax rates consistent until maturity. Requirements are expected
to increase by $1.40 million from 2023-24 to 2024-25, due to increases in Pension and GO bond
debt service. Additional tax revenues will be used to pay the principal and interest on the 2012,
2017 and 2020 bond authorizations. The total outstanding debt as of June 30, 2024 is projected
to be $1.8 billion.
A major portion of the District’s debt service relates to GO bonds approved in the November 2012,
the May 2017, and the November 2020 elections. Portland voters overwhelmingly supported GO
bonds for capital improvement totaling nearly $2.50 billion to upgrade PPS schools.
The second largest portion of the District’s debt is related to pension obligation bonds. Through
these bond strategic investments, the District has been able to contain its PERS costs. This translates
to more General Fund resources remaining available for investment in programs aligned to District
goals.
In 2024-25, Portland Public Schools is anticipating a 0.0% PERS contribution rate with no direct
payment to PERS. However, the District will have debt service payments on bonds issued to address
PERS Unfunded Actuarial Liability (UAL). The PERS Unfunded Actuarial Liability (UAL) requires a
fringe rate of 16.33% applied to PERS eligible payroll, down from 16.46% in 2023-24.
126
Total Resources 258,478 232,104 245,042 257,703 259,099
Summary of Resources by Major

Summary of Resources Object
by Major - 300
Object - Debt -Service
DebtFunds
Service Funds (in
(in thousands) Thousands)
Summary of Resources by Major Object - Debt Service Funds (in thousands)
Resource
Actual Actual
Budget Actual
Resource 2020-21Proposed
2021-22Approved
2022-23Adopted
2023-24 2024-25 2024-25 2024-25
2020-21 2021-22
2023-24 2022-23
2024-25 2024-25 2024-25
BEGINNING FUND BALANCE 13,823 11,672 13,705 10,000 5,798 - -
ALANCE 13,823 11,672 13,705 10,000 5,798 - -
CURRENT YEAR PROPERTY TAXES OTHER THAN LOCAL OPTION 129,997 140,243 144,141 157,472 159,334 - -
OPERTY TAXES OTHER THAN LOCAL OPTION 129,997 140,243 144,141 157,472 159,334 - -
ROM LOCAL SOURCES 57,259 78,406 85,955 89,612 93,348 - -
4000 - REVENUE FROM FEDERAL SOURCES 53 31 7 - - - -
OM FEDERAL SOURCES 53 31 7 - - - -
5200 - INTERFUND TRANSFERS 1,750 1,752 1,235 619 619 - -
RANSFERS 1,750 1,752 1,235 619 619 - -
ALL OTHER BUDGET RESOURCES 55,596 - - - - - -
T RESOURCES 55,596 - - - - - -
Total Resources 258,478 232,104 245,042 257,703 259,099 - -
258,478 232,104 245,042 257,703 259,099 - -

Percent of Resources by Major Object - 300 - Debt Service Funds
Certain numbers have been rounded up or down. There may therefore be discrepancies between the actual totals of the individual amounts in
CertainThere
e been rounded up or down. numbers
may have beenberounded
therefore up or down.
discrepancies There
between themay therefore
actual totals ofbe discrepancies
the between
individual amounts the tables
in the actual totals of the individual amounts in the tables
127
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
Summary 246,806
RS UAL PROGRAMS of Requirements
218,399 by 226,739
Major Function
252,016- 300 - Debt
- Service
259,099Funds (in Thousands)
- - -
ALANCE Summary13,705
11,672 of Requirements by Major Function
18,303 - 300 - Debt Service- Funds (in thousands)
5,686 - - - -
258,478 232,104 245,042 257,703 - 259,099 - - -
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
Percent of Requirements by Major Function

7000 - UNAPPROPRIATED FUND BALANCE
Total Requirements 258,478
- 300 245,042
232,104
- Debt257,703
Service Funds
-
11,672
259,099
13,705 18,303 5,686 - - -
-
-
-
-
-
Percent of Requirements by Major Function - 300 - Debt Service Funds

Summary of Requirements by Major Function - 300 - Debt Service Funds (in thousands

2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 202
5100 - DEBT SERVICE & 5400 - PERS UAL PROGRAMS 246,806 218,399 226,739 252,016 - 259,099
7000 - UNAPPROPRIATED FUND BALANCE 11,672 13,705 18,303 5,686 - -
Total Requirements 258,478 232,104 245,042 257,703 - 259,099
up or down. There may therefore be discrepancies between the actual totals of the individual amounts in the tables and the totals shown.
Certain numbers have been rounded up or down. There may therefore be discrepancies between the actual totals of the individual amounts in the tabl
128
irement Actual Actual Actual Budget Budget FTE Proposed Approved Adopted Budget
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-
246,806 218,399 226,739 252,016 - 259,099 - -
Fund Balance Summary of Requirements
11,672 by Major
13,705 Object - 300
18,303 -
5,686- Debt Service Funds -(in Thousands)
- -
258,478 232,104 by Major
Summary of Requirements 245,042
Object - 300 - Debt Services Funds-(in thousands)
257,703 259,099 - -
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
600 - OTHER OBJECTS 246,806 Object
218,399 - 300 -252,016
226,739 Debt Services
- Funds
259,099 - - -
376520 - Budgeted Ending Fund Balance 11,672 13,705 18,303 5,686 - - - - -
Total Requirements 258,478 232,104 245,042 257,703 - 259,099 - - -
Percent of Requirements by Major Object - 300 - Debt Services Funds

Percent of Requirements by Major Object - 300 - Debt Service Funds
Summary of Requirements by Major Object - 300 - Debt Services Funds (in thousand
Requirement Actual Actual Actual Budget Budget FTE Proposed Appr

2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 202
600 - OTHER OBJECTS 246,806 218,399 226,739 252,016 - 259,099
376520 - Budgeted Ending Fund Balance 11,672 13,705 18,303 5,686 - -
Percent of Requirements by Major Object - 300 - Debt Services Funds
n rounded up or down. There may therefore be discrepancies between the actual totals of the individual amounts in the tables and the totals shown.
129
DEBT SERVICE OVERVIEW
Pension Bonds
In October 2002 Portland Public Schools participated as one of forty-one Oregon school districts and
education service districts in issuing limited tax pension bonds. The proceeds were used to finance
a portion of the estimated unfunded actuarial liability of each participating school district with the
Oregon Public Employees Retirement System (“PERS”). The Oregon School Boards Association
(“OSBA”) sponsored this pooled limited tax pension bond program. The OSBA does not have a
financial obligation in connection with the bonds issued under the program. Except for the payment
of its pension bond payments and additional charges when due, each participating school district
has no obligation or liability to any other participating school district’s pension bonds or liabilities
to PERS. In April 2003, OSBA sponsored another pooled limited tax pension bond program with
thirty school districts and education service districts. Payments of yearly principal and interest are
recorded as financial statement expenditures in instruction and in support services.
On October 31, 2002, the District issued $210.1 million Limited Tax Pension Bonds, Series 2002
(Federally Taxable), of which $53.5 million are Series 2002A (deferred interest bonds) and $156.6
million are Series 2002B (current interest bonds). The Series 2002A Bonds were paid off June 30,
2020. The 2002B Bonds are payable annually through June 2028. During 2012, $14.2 million of
Series 2002 Pension Bonds were refinanced. The Series 2012 Refunding was paid off June 30, 2021.
On April 30, 2003, the District issued $281.2 million Limited Tax Pension Bonds, Series 2003
million are Series 2003B (current interest bonds). The Series 2003 Limited Tax Pension Bonds are
payable annually through June 2028.
On July 15, 2021 the District issued $399.4 million Full Faith and Credit Pension Bonds, Series 2021
(Federally Taxable). The Series 2021 Full Faith and Credit Bonds are payable annually through June
2040.
The District anticipates the total costs of financing the District’s UAL with Limited Tax and Full Faith
and Credit Pension Bonds will result in a significant savings to the District when compared to paying
for such costs as additional contribution rates to PERS.

As part of a $482.0 million capital bond measure passed by District voters in 2012, the District issued
the following General Obligation debt to finance school renovation and replacement:
On May 1, 2013, the District issued $68.6 million in General Obligation Bonds, Series 2013B. The
bonds mature on June 15, 2033 with principal payments due annually on June 15. On December
30, 2020 $50.4 million of Series 2013B General Obligation Bonds were refinanced through an
advance refunding.
On April 30, 2015, the District issued $244.7 million in General Obligation Bonds, Series 2015B.
The bonds mature on June 15, 2033 with principal payments due annually on June 15.
On August 10, 2017, the District issued $62.2 million in General Obligation Bonds, Series 2017B.
The bonds mature on June 15, 2030, with principal payments due annually on June 15.
As part of a $790.0 million capital bond measure passed by District voters in 2017, the District has
issued the following General Obligation debt to finance school renovation and replacement:
130
On April 14, 2020, the District issued $441.3 million in General Obligation Bonds, Series 2020. The
bonds mature on June 15, 2037, with principal payments due annually on June 15.
On December 30, 2020, the District Issued $54.0 million in General Obligation Advance Refunding
Bonds, Series 2020C. The bond proceeds were used to redeem Series 2013B bonds. The bonds
mature on June 15, 2033, with principal payments due annually on June 15. The Series 2020C Bonds
maturing on or after June 15, 2031 are subject to optional early redemption. The total amount of
interest savings (economic gain) as a result of the refinancing is $6.2 million. The present value of
future cash savings as a result of the refinancing is $5.5 million.
As part of a $1.2 billion capital bond measure passed by District voters in November 2020, the
District issued the following General Obligation debt to finance school renovation and replacement:
On December 30, 2020, the District Issued $365.5 million in General Obligation Bonds, Series
2020B. The bonds mature on June 15, 2046, with principal payments due annually on June 15.
On April 27, 2023, the District Issued $420.0 million in General Obligation Bonds, Series 2023. The
Article XI-K of the Oregon Constitution allows the state to guarantee the general obligation bonded
indebtedness of school districts. For the Series 2013B, 2015B, 2017B, 2020, 2020B, and 2020C
General Obligation Bonds mentioned immediately above, the District participated in the Oregon
School Bond Guaranty program (ORS 328.321 to 328.356), whereby the State of Oregon (State)
guarantees all principal and interest payments until maturity will be made to bondholders when due.
Should the District fail to make a payment of debt service on these bonds when due, the State will
make the payment on behalf of the District, and then will seek recovery from the District. The State
may recover funds by means of intercepting any source of operating monies normally remitted from
the State to the District. Since the inception of the bonds, the District has not used the guarantee.
Other Debt
On November 9, 2016, the District issued $5.0 million in Full Faith and Credit Obligations, Series
2016. The obligations mature on December 1, 2031. The obligations carry a prepayment option
such that any or all outstanding maturities may be redeemed on or after December 1, 2018.
On August 4, 2016 the District issued $4.0 million in Qualified Zone Academy (QZAB) Bonds, Series
2016. The District pays no interest over the 20 year term of the bonds. The bonds carry a 4.39 percent
interest rate for structuring purposes, but the purchaser of the bonds receives a Federal tax credit
in lieu of interest earnings. The bonds mature on August 4, 2036.
Legal Debt Limit

ORS 328.245 establishes a parameter of bonded indebtedness for school districts. Aggregates are
governed by real market values within the District based on the following:
For each grade from kindergarten to eighth for which the District operates schools, fifty-five one-
hundredths of one percent (.0055) of the real market value. For each grade from ninth to twelfth
for which the District operates schools, seventy-five one-hundredths of one percent (.0075) of
the real market value. 10 years of Legal Debt Margin information from the District’s 2022 Annual
Comprehensive Financial Report is included on the following page.
131
SCHOOL DISTRICT NO.1J, MULTNOMAH COUNTY, OREGON
Legal Debt Margin Information
Last Ten Fiscal Years
(dollars in thousands)
Legal Debt Margin Calculation for Fiscal Year 2023

Real Market Value $ 157,078,161
Debt Limit (7.95% of Real Market Value) 1 $ 12,487,714

Amount of Debt Applicable to Debt Limit:
General Obligation Bonded Debt 1,479,546
Less: Amount Available in Debt Service Funds (15,516)
Amount of Debt Applicable to Debt Limit 1,464,030
Legal Debt Margin $ 11,023,684
Total net debt

applicable to the
limit as a
Total net debt percentage of
2008 $ Debt Limit
5,835,393 applicable
$ to limit- Legal
$ debt margin
5,835,393 debt
0.00%limit
2010
2012 $ 6,194,374
5,680,406 $ - $ 6,194,374
5,680,406 0.00%
2014 5,917,214 118,738 5,798,476 2.01
2015 6,517,491 382,186 6,135,305 5.86
2016 7,228,979 346,748 6,882,231 4.80
2017 8,501,342 309,076 8,192,266 3.64
2018 9,670,978 633,588 9,037,390 6.55
2019 10,472,898 526,062 9,946,836 5.02
2020 10,698,745 924,888 9,773,857 8.64
2021 11,149,825 1,220,405 9,929,420 10.95
2022 11,707,470 1,117,665 10,589,805 9.55
2023 12,487,714 1,464,030 11,023,684 11.72
Allowable Percentage of Real Market Value:

A
Kindergarten through eighth grade, 9 x .0055 4.95%
B
Ninth through twelfth, 4 x .0075 3.00%
Allowable Percentage 7.95% 1
Notes
1 ORS 328.245 establishes a parameter of bonded indebtedness for school districts. Aggregates are governed by real
market values within the District based on the following:
A
For each grade from kindergarten to eighth for which the District operates schools, fifty-five one-hundredths of one percent
(.0055) of the real market value.
B
For each grade from ninth to twelfth for which the District operates schools, seventy-five one-hundredths of one percent
Sources
Tax Supervising and Conservation Commission Annual Reports for the relevant fiscal year
132
PERS UAL DEBT SERVICE FUND (308)
The fund was established to improve the transparency of debt service related to the Public
Employees Retirement System (PERS) unfunded actuarial liability (UAL) debt. The District, in
cooperation with a number of districts across the state and in cooperation with the Oregon School
Boards Association, issued two series of limited tax Pension Obligation Bonds (POB). These were
series 2002 and series 2003.
On July 15, 2021, the District issued a series of Federally Taxable Full Faith and Credit Bonds to
finance all or a portion of the District’s share of the estimated PERS UAL.
Resources include revenues generated from payroll charges dedicated solely to payment of
PERS UAL debt service, and interest earnings on funds collected monthly and held in trust in bank
accounts reserved for debt service payments.
Fund 308 was established as part of the Adopted Budget process in accordance with Board
Resolution No. 4473 on June 27, 2011. The fund was effective as of July 1, 2011.
133
Fund 308 - PERS UAL Debt Service Fund Detail
Resources by Object - 201 - Student Body Activity Fund (in thousands)

2020-21 2021-22 2022-23 2023-24 2024-25 2024-25 2024-25
Resources by Object
377000 - Fund Balance-Unres/Undes 255 1,190 1,925 - - - -
Subtotal - Beginning Fund Balance 255 1,190 1,925 - - - -
419700 - Services Provided Other Funds 55,145 76,346 79,818 79,307 86,081 - -
Requirements by Function - 308 - PERS UAL Debt Service Fund (in thousands)
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
5100 - DEBT SERVICE 54,414 75,791 80,445 85,827 - 87,945 - - -
Subtotal - 5100 - DEBT SERVICE & 5400 - PERS UAL PROGRAMS 54,414 75,791 80,445 85,827 - 87,945 - - -
S ubtotal - 7000 - UNAPPROPRIATED FUND BALANCE 1,190 1,925 2,787 - - - - - -
Requirements by Object - 308 - PERS UAL Debt Service Fund (in thousands)
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
561000 - Redemption of Principal 21,903 34,363 38,296 63,388 - 68,320 - - -
562100 - Interest (Except Bus/Garage) 32,511 41,428 42,148 22,440 - 19,625 - - -
134
Budget Forecast by Major Object - 308 - PERS UAL Debt Service Fund (in thousands)

Resources
2024-25 2025-26 2026-27 2027-28
BEGINNING FUND BALANCE ( - ) ( - ) ( - )

CURRENT YEAR PROPERTY TAXES OTHER THAN LOCAL OPTION ( - ) ( - ) ( - )
CURRENT YEAR LOCAL OPTION PROPERTY TAXES ( - ) ( - ) ( - )
2000 - REVENUE - INTERMEDIATE SOURCES ( - ) ( - ) ( - )
3000 - REVENUE FROM STATE SOURCES ( - ) ( - ) ( - )
4000 - REVENUE FROM FEDERAL SOURCES ( - ) ( - ) ( - )
5200 - INTERFUND TRANSFERS ( - ) ( - ) ( - )
ALL OTHER BUDGET RESOURCES ( - ) ( - ) ( - )
Total Resources 87,945 93,202 ( 96,758) ( 59,481)

Requirements
2024-25 2025-26 2026-27 2027-28

113 - ADMINISTRATORS ( - ) ( - ) ( - ) ( - )
OTHER SALARIES ( - ) ( - ) ( - ) ( - )
500 - CAPITAL OUTLAY ( - ) ( - ) ( - ) ( - )
600 - OTHER OBJECTS (87,945) 93,202 96,758 ( 59,481)
700 - TRANSFERS ( - ) ( - ) ( - ) ( - )
Total Requirements 87,945 93,202 ( 96,758) ( 59,481)
some funds.
135
FULL FAITH AND CREDIT DEBT SERVICE FUND (320)
This fund is used to manage the repayment of principal and interest for debt incurred using funds
borrowed under the full faith and credit facility of the District. The fund captures the principal and
interest for multiple borrowings, each of which fund a specific venture or capital expenditure.
The fund included the payment of debt for the Recovery Zone Bond-Energy and Water Conservation
Program. The interest payments were federally subsidized by this bond program. The balance of
the interest payments and the principal were funded through transfers from the General Fund. This
debt was paid off in 2022-23.
On July 25, 2016 by way of Board Resolution No. 5314, the Board authorized entering into a
purchase agreement sale of the Board’s Qualified Zone Academy Bonds (QZAB) for $4.0 million.
This fund also accounts for the principal and interest payments resulting from the issuance of QZAB
bonds.
On September 6, 2016 by way of Board Resolution No. 5330, the Board voted to authorize the
issuance of a principal amount of revenue bonds sufficient to provide net proceeds of up to $5
million for immediate environmental health and safety issues and assessments. The District is
utilizing these funds for projects that remediate health and safety concerns, including repairs to
the water system, lead paint encapsulation and abatement, and environmental health and safety
assessment and other health and safety related projects.
136
Fund 320 - Full Faith and Credit Debt Service Fund Detail
Resources by Object - 320 - Full Faith and Credit Debt Service Fund (in thousands)

2020-21 2021-22 2022-23 2023-24 2024-25 2024-25 2024-25
Resources by Object
377000 - Fund Balance-Unres/Undes - - - - - - -
Subtotal - Beginning Fund Balance - - - - - - -
449100 - Federal Subsidy 53 31 7 - - - -
S ubtotal - 4000 - REVENUE FROM FEDERAL S OURCES 53 31 7 - - - -
452100 - Interfund Transfers 1,750 1,752 1,235 619 619 - -
S ubtotal - 5200 - INTERFUND TRANS FERS 1,750 1,752 1,235 619 619 - -
Total Resources by Object 1,803 1,783 1,241 619 619 - -
Requirements by Function - 320 - Full Faith and Credit Debt Service Fund (in thousands)
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
5100 - DEBT SERVICE 1,803 1,783 1,241 619 - 619 - - -
Subtotal - 5100 - DEBT SERVICE & 5400 - PERS UAL PROGRAMS 1,803 1,783 1,241 619 - 619 - - -
71100 - Ending Fund Balance - - - - - - - - -
S ubtotal - 7000 - UNAPPROPRIATED FUND BALANCE - - - - - - - - -
Total Requirements by Function 1,803 1,783 1,241 619 - 619 - - -
Requirements by Object - 320 - Full Faith and Credit Debt Service Fund (in thousands)
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
561000 - Redemption of Principal 1,556 1,598 1,123 525 - 535 - - -
562100 - Interest (Except Bus/Garage) 248 185 119 94 - 84 - - -
Subtotal - Other Objects 1,803 1,783 1,241 619 - 619 - - -
376520 - Budgeted Ending Fund Balance - - - - - - - - -
Subtotal - 376520 - Budgeted Ending Fund Balance - - - - - - - - -
Total Requirements by Object 1,803 1,783 1,241 619 - 619 - - -
137
Budget Forecast by Major Object - 320 - Full Faith and Credit Debt Service Fund (in thousands)

Resources
2024-25 2025-26 2026-27 2027-28
BEGINNING FUND BALANCE ( - ) ( - ) ( - ) ( - )

5200 - INTERFUND TRANSFERS ( 619) ( 619) ( 618) ( 617)
Total Resources 619 619 ( 618) ( 617)

Requirements
2024-25 2025-26 2026-27 2027-28

113 - ADMINISTRATORS ( - ) ( - ) ( - ) ( - )
OTHER SALARIES ( - ) ( - ) ( - ) ( - )
500 - CAPITAL OUTLAY ( - ) ( - ) ( - ) ( - )
600 - OTHER OBJECTS ( 619) ( 619) ( 618) ( 617)
700 - TRANSFERS ( - ) ( - ) ( - ) ( - )
Total Requirements 619 619 ( 618) ( 617)
138
GO BONDS DEBT SERVICE FUND (350)
This fund is used to manage the repayment of principal and interest for debt incurred using funds
borrowed through the issuance of General Obligation bonds. The fund captures the principal and
interest for multiple borrowings, each of which funds a specific capital expenditure.
Activity in this fund includes the issuance of General Obligation bonds in 2013, 2015 and 2017,
issued under the $482.0 million bond authorized by voters in November 2012.
In addition, this fund includes the issuance of General Obligation bonds in 2017 and 2020, issued
under the $790.0 million bond authorized by voters in May 2017.
This fund also includes the issuance of General Obligation bonds in 2020 and 2023, issued under
the $1.20 billion bond authorized by voters in November 2020.
The creation of this fund was authorized in accordance with Board Resolution No. 4416 on February
28, 2011.
139
Fund 350 - GO (General Obligation) Bonds Debt Service Fund Detail
Resources by Object - 350 - GO (General Obligation) Bonds Debt Service Fund (in thousands)

2020-21 2021-22 2022-23 2023-24 2024-25 2024-25 2024-25
Resources by Object
411111 - Current-Multnomah Co 129,055 139,271 143,134 156,308 158,156 - -
411112 - Current-Clackamas Co 101 103 107 127 129 - -
411113 - Current-Washington Co 841 869 899 1,037 1,049 - -
Subtotal - Current Year Property Taxes other than Local Option 129,997 140,243 144,141 157,472 159,334 - -
411521 - PY GO Bond - Multnomah County 1,753 1,738 1,385 1,922 1,945 - -
411522 - PY GO Bond - Clackamas County 1 1 2 1 1 - -
411523 - PY GO Bond - Washington County 8 9 7 10 10 - -
411902 - Pen/Int-Clackamas Co - - - - - - -
411903 - Pen/Int-Washington Co - - 1 - - - -
451100 - Bond Proceeds 53,965 - - - - - -
451200 - Bond Premium 1,631 - - - - - -
Subtotal - All Other Budget Resources 55,596 - - - - - -
Requirements by Function - 350 - GO (General Obligation) Bonds Debt Service Fund (in thousands)
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
5100 - DEBT SERVICE 190,588 140,826 145,053 165,570 - 170,535 - - -
Subtotal - 5100 - DEBT SERVICE & 5400 - PERS UAL PROGRAMS 190,588 140,826 145,053 165,570 - 170,535 - - -
71100 - Ending Fund Balance 10,482 11,780 15,516 5,686 - - - - -
S ubtotal - 7000 - UNAPPROPRIATED FUND BALANCE 10,482 11,780 15,516 5,686 - - - - -
Requirements by Object - 350 - GO (General Obligation) Bonds Debt Service Fund (in thousands)
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
561000 - Redemption of Principal 146,710 93,665 107,970 110,755 - 124,315 - - -
562100 - Interest (Except Bus/Garage) 43,317 47,161 37,083 54,815 - 46,220 - - -
564100 - Bond Issuance Cost 561 - - - - - - - -
376520 - Budgeted Ending Fund Balance 10,482 11,780 15,516 5,686 - - - - -
Subtotal - 376520 - Budgeted Ending Fund Balance 10,482 11,780 15,516 5,686 - - - - -
140
Budget Forecast by Major Object - 350 - GO Bond Debt Service Fund (in thousands)

Resources
2024-25 2025-26 2026-27 2027-28
BEGINNING FUND BALANCE* (5,798) ( - ) ( 75,165) ( 153,436)

CURRENT YEAR PROPERTY TAXES OTHER THAN LOCAL OPTION (159,334) 164,911 170,683 ( 176,656)
Total Resources 170,535 170,503 251,635 ( 336,083)

Requirements
2024-25 2025-26 2026-27 2027-28

113 - ADMINISTRATORS ( - ) ( - ) ( - ) ( - )
OTHER SALARIES ( - ) ( - ) ( - ) ( - )
500 - CAPITAL OUTLAY ( - ) ( - ) ( - ) ( - )
600 - OTHER OBJECTS 170,535 95,338 98,199 ( 101,146)
700 - TRANSFERS ( - ) ( - ) ( - ) ( - )
376520 - BUDGETED ENDING FUND BALANCE* ( - ) ( 75,165) ( 153,436) ( 234,937)
141
CAPITAL PROJECTS FUNDS SUMMARY (400)
Fund 400 - Capital Projects Fund Resources Summary
Fund 400 budgeted resources will be $196.7 million more than 2023-24, an increase of 23.6%.
Fund 400 - Capital Projects Fund Requirements Summary

The District is advancing various capital improvement initiatives. Projects include asbestos
abatement, seismic improvements, radon mitigation, access controls, cameras, card readers, code
compliance requirements, instruction delivery improvements, playgrounds, classroom changes,
and energy improvement projects. Work on 2017 and 2020 bond projects will also continue.
On average, Portland Public Schools’ buildings are 77 years old, and some are more than 100 years
old. Many schools are in need of upgrades to provide students with modern learning environments
and to address unsafe conditions. The District’s capital needs far exceed the available resources
to meet those needs and is challenged to find new and innovative ways to support the operational
and instructional improvements needed district wide.
In 2024-25 the District will see an overall increase of $196.7 million in the capital resources. With
the limited annual resources and aging buildings and systems, there has been a focus to bring in
additional funds in support of establishing equitable student outcomes, stability and improved
student experiences. Some additional sources of funding to date include Recovery Zone Bonds
(RZB), Qualified Zone Academy Bonds (QZAB), Seismic Rehab Grant Program (SRGP), loans, and
Oregon School Capital Improvement Matching Program (OSCIM).
In both November of 2012 and in May 2017, Portland voters overwhelmingly supported capital
improvement bonds totaling nearly $1.3 billion to upgrade PPS schools. The focus of those projects
has been school modernizations, rebuilds, seismic improvements, roof replacements, and a variety
of health & safety work across the district. The District’s other capital resources have also been
allocated to support the health & safety work including radon mitigation, lead paint, water quality,
ADA upgrades, fire safety as well as support capacity expansions and emergency improvements.
In November of 2020, Portland voters again passed a bond, this time for $1.21 billion, to support
continued investments in health and safety of our aging school buildings with new roofs and
mechanical systems, seismic retrofits, accessibility upgrades, improved Special Education learning
environments, and security upgrades. Large capital projects and new investments in curriculum
and technology round out the bond.
The District is tasked with the relocation of Harriet Tubman Middle School. The District has budgeted
in $131.3 million to support this initiative in 2024-25.
Over the long term, Portland Public Schools plans to modernize every school through a series of
capital construction bonds, bringing them all up to modern facility and educational standards.
The Facilities Capital Fund (438) is used to manage grant/project funding for capital projects.
Major 2024-25 projects included will be Storm Related Costs for the January 2024 ice storm and
the Portland Clean Energy Fund grant.
142
ALL OTHER BUDGET RESOURCES 395,039 - 464,832 412,910 429,346 - -
Total Resources 1,066,429 780,617 1,020,043 Percent of
834,106 Resources
1,030,758 by Major
- Object -- Capital Projec
Summary of Resources byResources

Percent of Major Object - 400
by Major - Capital
Object Projects
- Capital Project Funds (in Thousands)
Funds
Summary of Resources by Major Object - Capital Project Funds (in thousands)

Resource
Summary of Resources by Major Object - Capital Project 2020-21
Funds (in thousands)
2021-22 2022-23 2023-24 2024-25 2024-25 2024-25
BEGINNING FUND BALANCE
Actual Actual Actual
663,007
Budget
771,590
Proposed Approved
521,839
Adopted
399,356 560,916 - -
Resource
OTHER REVENUE FROM2020-21
LOCAL SOURCES
2021-22 2022-23 6,281 2024-25
2023-24 6,5072024-2521,112
2024-25 17,939 18,845 - -
2000 - REVENUE - INTERMEDIATE
INNING FUND BALANCE 663,007 SOURCES
771,590 521,839 783
399,356 541
560,916 - 237 - - 20,000 - -
ER REVENUE FROM LOCAL
3000 -SOURCES 6,281
REVENUE FROM STATE 6,507
SOURCES 21,112 17,939
1,319 18,845
1,978 -
2,110 - 2,900 650 - -
- REVENUE - INTERMEDIATE SOURCES 783 541 237 - 20,000 - -
4000 - REVENUE FROM FEDERAL SOURCES - - 9,304 - - - -
- REVENUE FROM STATE SOURCES 1,319 1,978 2,110 2,900 650 - -
- REVENUE FROM FEDERAL SOURCES - - 9,304 - - - -
ALL OTHER BUDGET RESOURCES
- INTERFUND TRANSFERS - - 610 395,039
1,000 1,000 - 464,832
- 412,910
- 429,346 - -
Total Resources
OTHER BUDGET RESOURCES 395,039 - 464,832 1,066,429
412,910 780,617
429,346 1,020,043
- 834,106
- 1,030,758 - -
Resources 1,066,429 780,617 1,020,043 834,106 1,030,758 - -

Percent of Resources by Major Object - 400 - Capital Projects Funds
Certain numbers have been rounded up or down. There may therefore be discrepancies between the actu
ain numbers have been rounded up or down. There may therefore be discrepancies between the actual totals of the individual
unts in the tables and the totals shown.
143
NSTRUCTION 287,511 256,589 285,554 831,102 50.00 1,027,821 - -
L PROGRAMS - - - - - 364 - -
617 618 618 619 - 619 - -
CE Summary771,590
of Requirements
521,839by Major Function - 400-- Capital Projects
730,551 - Funds (in
- Thousands)
- -
Summary of Requirements by Major Function - 400 - Capital Projects Funds (in thousands)
1,066,429 780,620 1,020,043 834,106 51.80 1,030,758 - -
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
ercent of 4000
Requirements byCONSTRUCTION
- FACILITIES ACQUISITION AND Major Function
287,511 - 400285,554
256,589 - Capital
831,102 Projects
50.00 Funds-
1,027,821 - 43.50
5100 - DEBT SERVICE & 5400 - PERS UAL PROGRAMS - - - - - 364 - - -
5200 - TRANSFERS OF FUNDS 617 618 618 619 - 619 - - -
Total Requirements 1,066,429 780,620 1,020,043 834,106 51.80 1,030,758 - - 46.30
Summary
Percent of Requirements by Major Functionof- 400
Requirements by Major
- Capital Projects Function - 400 - Capital Projects Funds (in thousand
Funds
Percent of Requirements by Major Function - 400 - Capital Projects Funds

Function Actual Actual Actual Budget Budget FTE Proposed Appr
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024
4000 - FACILITIES ACQUISITION AND CONSTRUCTION 287,511 256,589 285,554 831,102 50.00 1,027,821
5200 - TRANSFERS OF FUNDS 617 618 618 619 - 619
Total Requirements 1,066,429 780,620 1,020,043 834,106 51.80 1,030,758
Percent of Requirements by Major Function - 400 - Capital Projects Funds
Certain numbers have been rounded up or down. There may therefore be discrepancies between the actual totals of the individual amounts in the table
own. There may therefore be discrepancies between the actual totals of the individual amounts in the tables and the totals sho
144
1,251 1,682 1,830 2,489 - 2,377 - -
28,679 24,938 31,439 121,966 - 127,688 - -
17,277 50,089 31,469 46,829 - 68,621 - -
Summary of Requirements by Major Object - 400 - Capital Projects Funds (in Thousands)
233,318 172,048 211,119 650,992
Summary of Requirements by Major Object - 400 - Capital Project Funds (in thousands)
- 818,745 - -
10,451 4,824 8,351 5,775 - 7,271 - -
617
Requirement 618 Actual618 Actual 619
Actual Budget -
Budget FTE Proposed 619
Approved Adopted -
Budget FTE -
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
771,590
1121 - CLASSIFIED - REPRESENTED 521,839 730,551
299 320 180 - 441 -7.00 190 - - - - 3.00 -
1,066,429
113 - ADMINISTRATORS 780,620 1,020,043
9 33834,106- - 51.80 - 1,030,758
- - - - - -
OTHER SALARIES 98 250 97 - - - - - -
300 - PURCHASED SERVICES 28,679 24,938 31,439 Summary of-
121,966 Requirements
127,688 by Major
- Object
- - 400 - Capital
- Project Fu
Percent of
500 Requirements
- CAPITAL OUTLAY by Major Object
233,318 - 400 211,119
172,048 - Capital
650,992Project
- Funds
818,745 - - -
Requirement
600 - OTHER OBJECTS 10,451 4,824 8,351 5,775 - 7,271Actual -Actual -Actual Budget
- Budget FT
700 - TRANSFERS Summary

617of Requirements
618 by
618Major Object
619 - 400 - -Capital Project
2020-21Funds
619 - (in thousands)
2021-22 2022-23
-
2023-24
-
2023-24
1121 - CLASSIFIED - REPRESENTED 299 320 180 441 7.0
1122 - NON - REPRESENTED STAFF 2,840 3,978 4,391 4,994 44.8
Total Requirements 1,066,429 780,620 1,020,043 834,106 51.80 1,030,758 - - 46.30
Requirement Actual Actual
113 - ADMINISTRATORS Actual Budget Budget FTE
9 Proposed
33 Approved
- Adopted- Budget F
OTHER2020-21
SALARIES 2021-22 2022-23 2023-24 2023-24
98 2024-25
250 2024-25
97 2024-25- 2024-2
1121 - CLASSIFIED - REPRESENTED 299 7.00 3
200Major
Percent of Requirements by - ASSOCIATED
Object - 400320
PAYROLL COSTS 180
- Capital 441
Project Funds 1,251 190
1,682 1,830 - 2,489 -
1122 - NON - REPRESENTED STAFF 2,840 SERVICES
300 - PURCHASED 3,978 4,391 4,994 44.80
28,679 5,247
24,938 31,439 - 121,966 - 43
Percent of Requirements by Major Object - 400 - Capital

113 - ADMINISTRATORS - Projects Funds
400 - SUPPLIES9AND MATERIALS
- 33 17,277 - 50,089 - 31,469 - 46,829 -
OTHER SALARIES 500 - CAPITAL98
OUTLAY 250 97 - 233,318 - 172,048 - 211,119 - 650,992 -
200 - ASSOCIATED PAYROLL COSTS 1,251
600 - OTHER OBJECTS 1,682 1,830 2,489 10,451 - 2,377
4,824 8,351 - 5,775 -
300 - PURCHASED SERVICES 28,679
700 - TRANSFERS 24,938 31,439 121,966 617 - 127,688
618 618 - 619 -
400 - SUPPLIES AND MATERIALS 17,277 50,089 31,469
376520 - Budgeted Ending Fund Balance 46,829 771,590 - 68,621
521,839 730,551 - - -
500 - CAPITAL OUTLAY 233,318
Total Requirements 172,048 211,119 650,992 1,066,429 - 818,745 1,020,043 -
780,620 834,106 - 51.8
600 - OTHER OBJECTS 10,451 4,824 8,351 5,775 - 7,271 - -
700 - TRANSFERS 617 618 618 619 - 619 - -
376520 - Budgeted Ending Fund Balance 771,590 521,839 Percent
730,551 of -Requirements
- by Major
- Object-- 400 - Capital
- Pro
Total Requirements 1,066,429 780,620 1,020,043 834,106 51.80 1,030,758 - - 46
Percent of Requirements by Major Object - 400 - Capital Project Funds
Certain numbers have been rounded up or down. There may therefore be discrepancies between the actual totals of the ind
down. There may therefore be discrepancies between the actual totals of the individual amounts in the tables and the totals show
145
CONSTRUCTION EXCISE FUND (404)
This Capital Projects Fund accounts for the resources and requirements for school facility projects
funded through the Construction Excise Tax as allowed under Senate Bill 1036.
The Construction Excise Tax was approved by the Board of Directors per Resolution No. 3833
on January 14, 2008. The tax is imposed on improvements to real property within the District’s
boundaries that result in new construction or additional square footage in an existing structure,
with exemptions outlined in SB 1036. The use of funds is limited to capital improvements to school
facilities.
The tax is collected on behalf of the District by the responsible local government jurisdiction issuing
building permits.
146
Fund 404 - Construction Excise Fund Detail
Resources by Object - 404 - Construction Excise Fund (in thousands)

2020-21 2021-22 2022-23 2023-24 2024-25 2024-25 2024-25
Resources by Object
376510 - Budgeted Beginning Fund Balance - - - 2,833 - - -
Subtotal - Beginning Fund Balance 11,213 10,107 12,830 2,833 - - -
411301 - Construct Excise Tax - Cty Ptd 3,440 5,436 4,187 5,445 2,001 - -
411303 - Construct Excise Tax - Wash Ct 7 - 3 6 - - -
419910 - Miscellaneous - - 261 - - - -
Requirements by Function - 404 - Construction Excise Fund (in thousands)
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
4110 - Service Area Direction - - - - - 199 - - 1.00
4150 - Bldg Acquis/Constr/Improv Svcs 3,954 1,660 14,767 7,720 3.50 1,227 - - 2.50
Subtotal - 4000 - FACILITIES ACQUISITION AND CON 3,954 1,660 14,767 7,720 3.50 1,427 - - 3.50
52100 - Fund Transfers 617 618 618 619 - 619 - - -

Subtotal - 5200 - TRANSFERS OF FUNDS 617 618 618 619 - 619 - - -
Requirements by Object - 404 - Construction Excise Fund (in thousands)

2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
511220 - Non-Represented Staff 337 360 440 469 3.50 492 - - 3.50
Subtotal - 100 - SALARIES 340 364 445 469 3.50 492 - - 3.50
521000 - PERS 10 1 - - - - - - -
521310 - PERS UAL 43 61 69 77 - 80 - - -
523200 - Unemployment Compensation 1 - - - - 6 - - -
523300 - PFMLA - - - 2 - 2 - - -
524100 - Group Health Insurance 32 32 48 71 - 69 - - -
Subtotal - 200 - ASSOCIATED PAYROLL COSTS 118 128 160 194 - 201 - - -
532200 - Repairs and Maintenance Svcs 304 103 638 - - - - - -

532400 - Rentals - - 29 - - - - - -
532900 - Other Property Services 233 63 49 - - - - - -
535500 - Printing and Binding 1 - - - - - - - -
538940 - Professional Moving Services 26 - 4 - - - - - -
538990 - Non-Instr Pers/Professional Sv 97 34 65 - - - - - -
Subtotal - 300 - PURCHASED SERVICES 813 305 911 - - - - - -
147
Requirements by Object - 404 - Construction Excise Fund (in thousands)

2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
541000 - Consumable Supplies - - - - - - - - -
511220 - Non-Represented Staff 337 360 440 469 3.50 492 - - 3.50
541600 - Interdepartmental Charges 1 - - - - - - - -
546000 - Non-Consumable Supplies - - 41 - - - - - -
Subtotal - 100 - SALARIES 340 364 445 469 3.50 492 - - 3.50
548000 - Computer Equipment 16 - - - - - - - -
521000 - PERS 10 1 - - - - - - -
Subtotal - 400 - SUPPLIES AND MATERIALS 17 - 42 - - - - - -
521310 - PERS UAL 43 61 69 77 - 80 - - -
552000 - Building Acquisition/Improvmnt 2,389 847 12,762 7,057 - 734 - - -
553000 - Improvements - Not Buildings - - 202 - - - - - -
554100 - Initial and Addl Equipment 250 14 231 - - - - - -
523200 - Unemployment Compensation 1 - - - - 6 - - -
Subtotal - 500 - CAPITAL OUTLAY 2,639 861 13,195 7,057 - 734 - - -
523300 - PFMLA - - - 2 - 2 - - -
564000 - Dues and Fees 5 2 9 - - - - - -
567100 - Permits 21 1 6 - - - - - -
Subtotal - Other Objects 27 2 15 - - - - - -
571000 - Transfers to Other Funds 617 618 618 619 - 619 - - -
Subtotal - 700 - TRANSFERS 617 618 618 619 - 619 - - -
Subtotal
376520 - 200 - ASSOCIATED
- Budgeted PAYROLL COSTS
Ending Fund Balance 118
10,107 128
12,830 160
1,912 194- - 201- - - -
532200 - Repairs
Subtotal and Maintenance
- 376520 Svcs Fund Balance
- Budgeted Ending 304
10,107 103
12,830 638
1,912 - - - - - -
532400 - Rentals - - 29 - - - - - -
535500 - Printing and Binding 1 - - - - - - - -
538940 - Professional Moving Services 26 - 4 - - - - - -
538990 - Non-Instr Pers/Professional Sv 97 34 65 - - - - - -
Subtotal - 300 - PURCHASED SERVICES 813 305 911 - - - - - -
148
Budget Forecast by Major Object - 404 - Construction Excise Fund (in thousands)

Resources
2024-25 2025-26 2026-27 2027-28

OTHER REVENUE FROM LOCAL SOURCES 2,046 2,096 2,148 ( 2,201)
Total Resources 2,046 2,096 2,148 ( 2,201)

Requirements
2024-25 2025-26 2026-27 2027-28

113 - ADMINISTRATORS ( - ) ( - ) ( - ) ( - )
OTHER SALARIES ( - ) ( - ) ( - ) ( - )
200 - ASSOCIATED PAYROLL COSTS 201 208 215 ( 223)
500 - CAPITAL OUTLAY 734 760 786 ( 814)
600 - OTHER OBJECTS ( - ) ( - ) ( - ) ( - )
700 - TRANSFERS 619 619 619 ( 619)
149
FULL FAITH AND CREDIT FUND (420)
This fund is used to manage capital expenditures for specifically authorized projects, including those
projects funded through proceeds from the Recovery Zone Bond- Energy and Water Conservation
Program and other loan proceeds.
This creation of the fund was authorized by the Board of Education per Board Resolution No. 4416
on February 28, 2011.
150
Fund 420 - Full Faith and Credit Fund Detail
Resources by Object - 420 - Full Faith and Credit Fund (in thousands)

2020-21 2021-22 2022-23 2023-24 2024-25 2024-25 2024-25
Resources by Object
376510 - Budgeted Beginning Fund Balance - - - 97 - - -
377000 - Fund Balance-Unres/Undes 1,629 719 235 - - - -
Subtotal - Beginning Fund Balance 1,629 719 235 97 - - -
Total Resources by Object 1,629 719 235 97 - - -
Requirements by Function - 420 - Full Faith and Credit Fund (in thousands)
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
2540 - OPER/MAINTENANCE OF PLANT SVCS 276 1 21 97 - - - - -
Subtotal - 2000 - SUPPORT SERVICES 276 1 21 97 - - - - -
4150 - Bldg Acquis/Constr/Improv Svcs 634 30 117 - - - - - -
Subtotal - 4000 - FACILITIES ACQUISITION AND CON 634 30 117 - - - - - -
71100 - Ending Fund Balance 719 235 98 - - - - - -
S ubtotal - 7000 - UNAPPROPRIATED FUND BALANCE 719 235 98 - - - - - -
Total Requirements by Function 1,629 266 235 97 - - - - -
Requirements by Object - 420 - Full Faith and Credit Fund (in thousands)
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
532200 - Repairs and Maintenance Svcs 108 1 51 97 - - - - -
532900 - Other Property Services 242 - - - - - - - -
538940 - Professional Moving Services 6 - - - - - - - -
538990 - Non-Instr Pers/Professional Sv (3) - - - - - - - -
Subtotal - 300 - PURCHASED SERVICES 394 11 55 97 - - - - -
541000 - Consumable Supplies 14 - - - - - - - -
Subtotal - 400 - SUPPLIES AND MATERIALS 14 - - - - - - - -
553000 - Improvements - Not Buildings - - 18 - - - - - -
Subtotal - 500 - CAPITAL OUTLAY 493 18 83 - - - - - -
564000 - Dues and Fees 2 1 - - - - - - -
567100 - Permits 7 1 - - - - - - -
Subtotal - Other Objects 9 2 - - - - - - -
376520 - Budgeted Ending Fund Balance 719 235 98 - - - - - -
Subtotal - 376520 - Budgeted Ending Fund Balance 719 235 98 - - - - - -
Total Requirements by Object 1,629 266 235 97 - - - - -
151
Budget Forecast by Major Object - 420 - Full Faith and Credit Fund (in thousands)

Resources
2024-25 2025-26 2026-27 2027-28

Total Resources 0 0 0 0

Requirements
2024-25 2025-26 2026-27 2027-28

113 - ADMINISTRATORS ( - ) ( - ) ( - ) ( - )
OTHER SALARIES ( - ) ( - ) ( - ) ( - )
500 - CAPITAL OUTLAY ( - ) ( - ) ( - ) ( - )
600 - OTHER OBJECTS ( - ) ( - ) ( - ) ( - )
700 - TRANSFERS ( - ) ( - ) ( - ) ( - )
Total Requirements 0 0 0 0
152
ENERGY EFFICIENT SCHOOLS FUND (435)
The Energy Efficient Schools Fund is used to manage capital expenditures for specifically designated
capital projects, including those projects funded, in part, through proceeds authorized by State
Bill 1149.
This fund was formally created as part of the District’s FY 2012-13 Budget Adoption process.
153
Fund 435 - Energy Efficient Schools Fund Detail
Resources by Object - 435 - Energy Efficient Schools Fund (in thousands)

2020-21 2021-22 2022-23 2023-24 2024-25 2024-25 2024-25
Resources by Object
415100 - Interest on Investments - - - 3 - - -
419910 - Miscellaneous 22 - - 100 796 - -
419948 - Utility Refund - PGE 718 820 883 860 1,000 - -
419949 - Utility Refund - Pacific Power 242 282 322 300 400 - -
Subtotal - Other Revenue from Local Sources 981 1,102 1,205 1,263 2,196 - -
422000 - Restricted Revenue 783 541 237 - - - -
Subtotal - 2000 - REVENUE - INTERMEDIATE SOURCES 783 541 237 - - - -
Requirements by Function - 435 - Energy Efficient Schools Fund (in thousands)
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
4150 - Bldg Acquis/Constr/Improv Svcs 1,315 550 1,207 5,723 - 5,787 - - -
Subtotal - 4000 - FACILITIES ACQUISITION AND CON 1,315 550 1,207 5,723 - 5,787 - - -
Requirements by Object - 435 - Energy Efficient Schools Fund (in thousands)

2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
541000 - Consumable Supplies (2) - - - - - - - -
Subtotal - 400 - SUPPLIES AND MATERIALS (2) - - - - - - - -
552000 - Building Acquisition/Improvmnt 1,317 550 1,207 5,723 - 5,787 - - -
Subtotal - 500 - CAPITAL OUTLAY 1,317 550 1,207 5,723 - 5,787 - - -
154
Budget Forecast by Major Object - 435 - Energy Efficient Schools Fund (in thousands)

Resources
2024-25 2025-26 2026-27 2027-28
BEGINNING FUND BALANCE* ( 3,591) ( 3,717) ( 3,847) ( 3,981)

Total Resources 5,787 5,990 6,199 ( 6,416)

Requirements
2024-25 2025-26 2026-27 2027-28

113 - ADMINISTRATORS ( - ) ( - ) ( - ) ( - )
OTHER SALARIES ( - ) ( - ) ( - ) ( - )
500 - CAPITAL OUTLAY 5,787 5,990 6,199 ( 6,416)
600 - OTHER OBJECTS ( - ) ( - ) ( - ) ( - )
700 - TRANSFERS ( - ) ( - ) ( - ) ( - )
155
HARRIET TUBMAN MS RELOCATION FUND (437)
The Harriet Tubman Relocation Fund is used to manage capital expenditures specifically designated
for the relocation of Harriet Tubman Middle School funded through a state grant.
This creation of the fund was authorized by the Board of Directors per Board Resolution No. 6712
on May 23, 2023.
156
Fund 437 - Harriet Tubman MS Relocation Detail
Resources by Object - 437 - Harriet Tubman MS Relocation (in thousands)

2020-21 2021-22 2022-23 2023-24 2024-25 2024-25 2024-25
Resources by Object
Subtotal - Beginning Fund Balance - - - 119,700 127,100 - -
415100 - Interest on Investments - - 3,012 2,800 4,200 - -
Subtotal - Other Revenue from Local Sources - - 3,012 2,800 4,200 - -
432990 - Restricted State Grants - - 101 - - - -
Subtotal - 3000 - REVENUE FROM STATE SOURCES - - 101 - - - -
Total Resources by Object - - 3,113 122,500 131,300 - -
Requirements by Function - 437 - Harriet Tubman MS Relocation (in thousands)
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
4150 - Bldg Acquis/Constr/Improv Svcs - - 101 122,500 - 131,300 - - -
Subtotal - 4000 - FACILITIES ACQUISITION AND CON - - 101 122,500 - 131,300 - - -
71100 - Ending Fund Balance - - 3,012 - - - - - -
Subtotal - 7000 - UNAPPROPRIATED FUND BALANCE - - 3,012 - - - - - -
Total Requirements by Function - - 3,113 122,500 - 131,300 - - -
Requirements by Object - 437 - Harriet Tubman MS Relocation (in thousands)

2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
532900 - Other Property Services - - 40 - - - - - -
538500 - Management Services - - 56 - - - - - -
Subtotal - 300 - PURCHASED SERVICES - - 97 - - - - - -
552000 - Building Acquisition/Improvmnt - - - 122,500 - 131,300 - - -
Subtotal - 500 - CAPITAL OUTLAY - - - 122,500 - 131,300 - - -
567100 - Permits - - 4 - - - - - -
Subtotal - Other Objects - - 4 - - - - - -
376520 - Budgeted Ending Fund Balance - - 3,012 - - - - - -
Subtotal - 376520 - Budgeted Ending Fund Balance - - 3,012 - - - - - -
Total Requirements by Object - - 3,113 122,500 - 131,300 - - -
157
Budget Forecast by Major Object - 437 - Harriet Tubman MS Relocation (in thousands)

Resources
2024-25 2025-26 2026-27 2027-28

Total Resources 131,300 129,050 126,800 19,950

Requirements
2024-25 2025-26 2026-27 2027-28

113 - ADMINISTRATORS ( - ) ( - ) ( - ) ( - )
OTHER SALARIES ( - ) ( - ) ( - ) ( - )
500 - CAPITAL OUTLAY 131,300 129,050 126,800 ( 19,950)
600 - OTHER OBJECTS ( - ) ( - ) ( - ) ( - )
700 - TRANSFERS ( - ) ( - ) ( - ) ( - )
158
FACILITIES CAPITAL FUND (438)
The Facilities Capital Fund (438) is used to manage grant/project funding for capital projects. Major
24-25 projects included will be Storm Related Costs for the January 2024 Ice storm and the Portland
Clean Energy Fund grant.
The January ice storm impacted many school sites and caused the relocation of multiple schools.
In response to this storm damage, there are ongoing increased costs for rebuild, additional
transportation, and replacement materials in order to get buildings back online. PPS is working
with the Oregon Department of Emergency Management to seek FEMA disaster relief funding, and
we will be submitting to insurance in order to recover majority of these assumed costs; currently
estimated to be more than $15 million.
The Portland Clean Energy Fund (PCEF) five year Climate Investment Plan (CIP) was awarded to PPS
totaling $19,930,833 over five years for the CIP SP16 Category - Climate Friendly Public Schools.
This allocation is split up into $16,930,833 for physical improvements to infrastructure for qualifying
schools and $3,000,000 over five years for student-led initiatives. For the 2024-2025 school year,
PPS will share a proposal to receive all money allocated for physical improvements to begin work
towards energy efficiency, climate resilience, and green infrastructure projects. The student-led
initiatives are allocated such that each middle school and high school (38) will have funds for
building specific projects.
159
Fund 438 - Facilities Capital Fund Detail
Resources by Object - 438 - Facilities Capital Fund (in thousands)

2020-21 2021-22 2022-23 2023-24 2024-25 2024-25 2024-25
Resources by Object
376510 - Budgeted Beginning Fund Balance - - - 500 500 - -
377000 - Fund Balance-Unres/Undes (112) 745 85 - - - -
Subtotal - Beginning Fund Balance (112) 745 85 500 500 - -
419600 - Recovery PY Expenditure (263) - - - - - -
Subtotal - Other Revenue from Local Sources (263) - - - - - -
422000 - Restricted Revenue - - - - 20,000 - -
Subtotal - 2000 - REVENUE - INTERMEDIATE SOURCES - - - - 20,000 - -
432990 - Restricted State Grants 1,319 1,978 2,009 2,900 650 - -
Subtotal - 3000 - REVENUE FROM STATE SOURCES 1,319 1,978 2,009 2,900 650 - -
453000 - Sale of Fixed Assets - - - - 25,000 - -
Subtotal - All Other Budget Resources - - - - 25,000 - -
Total Resources by Object 944 2,724 2,095 3,400 46,150 - -
Requirements by Function - 438 - Facilities Capital Fund (in thousands)
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
2520 - FISCAL SERVICES 6 6 6 - - - - - -
Subtotal - 2000 - SUPPORT SERVICES 6 6 6 - - - - - -
4150 - Bldg Acquis/Constr/Improv Svcs 193 2,488 3,402 3,400 - 46,150 - - -
Subtotal - 4000 - FACILITIES ACQUISITION AND CON 193 2,488 3,402 3,400 - 46,150 - - -
71100 - Ending Fund Balance 745 85 (1,313) - - - - - -
Subtotal - 7000 - UNAPPROPRIATED FUND BALANCE 745 85 (1,313) - - - - - -
Total Requirements by Function 944 2,579 2,095 3,400 - 46,150 - - -
Requirements by Object - 438 - Facilities Capital Fund (in thousands)

2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
532200 - Repairs and Maintenance Svcs 2 4 - - - - - - -
538300 - Architect and Engineering Svcs (228) - - - - - - - -
Subtotal - 300 - PURCHASED SERVICES (226) 4 - - - - - - -
546000 - Non-Consumable Supplies - - - - - - - - -
Subtotal - 400 - SUPPLIES AND MATERIALS - - - - - - - - -
552000 - Building Acquisition/Improvmnt 454 2,483 3,402 3,400 - 46,150 - - -
Subtotal - 500 - CAPITAL OUTLAY 454 2,483 3,402 3,400 - 46,150 - - -
564000 - Dues and Fees - - - - - - - - -
565300 - Property Insurance Premiums 6 6 6 - - - - - -
567100 - Permits (35) - - - - - - - -
Subtotal - Other Objects (29) 6 6 - - - - - -
376520 - Budgeted Ending Fund Balance 745 85 (1,313) - - - - - -
Subtotal - 376520 - Budgeted Ending Fund Balance 745 85 (1,313) - - - - - -
Total Requirements by Object 944 2,579 2,095 3,400 - 46,150 - - -
160
Budget Forecast by Major Object - 438 - Facilities Capital Fund (in thousands)

Resources
2024-25 2025-26 2026-27 2027-28
BEGINNING FUND BALANCE* ( 500) ( 518) ( 536) ( 554)

CURRENT YEAR PROPERTY TAXES OTHER THAN LOCAL OPTION ( -) ( -) ( -) ( - )
CURRENT YEAR LOCAL OPTION PROPERTY TAXES ( -) ( -) ( -) ( - )
OTHER REVENUE FROM LOCAL SOURCES ( -) ( -) ( -) ( - )
2000 - REVENUE - INTERMEDIATE SOURCES ( 20,000) ( - ) ( - ) ( - )
3000 - REVENUE FROM STATE SOURCES ( 650) 673 696 721
ALL OTHER BUDGET RESOURCES ( 25,000) ( - ) ( - ) ( - )
Total Resources 46,150 1,190 1,232 1,275

Requirements
2024-25 2025-26 2026-27 2027-28

113 - ADMINISTRATORS ( - ) ( - ) ( - ) ( - )
OTHER SALARIES ( - ) ( - ) ( - ) ( - )
500 - CAPITAL OUTLAY 46,150 1,190 1,232 1,275
600 - OTHER OBJECTS ( - ) ( - ) ( - ) ( - )

700 - TRANSFERS ( - ) ( - ) ( - ) ( - )

161
CAPITAL ASSET RENEWAL FUND (445)
This Capital Asset Renewal Fund is used to manage capital expenditures for specifically designated
capital projects, as part of the District’s continuing Capital Asset Renewal Program. Refer to the
District’s Policy 8.70.044-P. The Capital Asset Renewal Funds and Plans adopted January 23, 2012.
This fund was formally created as part of the District’s 2012-13 Budget Adoption process.
162
Fund 445 - Capital Asset Renewal Fund Detail
Resources by Object - 445 - Capital Asset Renewal Fund (in thousands)

2020-21 2021-22 2022-23 2023-24 2024-25 2024-25 2024-25
Resources by Object
419114 - CUB HS Athletic Field Use Fees 15 56 55 190 100 - -
Subtotal - Other Revenue from Local Sources 45 79 128 220 150 - -
443000 - Restr Rev-Fed Govt Direct - - 9,304 - - - -
Subtotal - 4000 - REVENUE FROM FEDERAL SOURCES - - 9,304 - - - -
452100 - Interfund Transfers - - 610 1,000 1,000 - -
Subtotal - 5200 - INTERFUND TRANSFERS - - 610 1,000 1,000 - -
Requirements by Function - 445 - Capital Asset Renewal Fund (in thousands)
Description by Function Code Actual Actual Actual Budget Budget FTE Proposed Approved Adopted Budget FTE
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
2540 - OPER/MAINTENANCE OF PLANT SVCS 264 217 10 500 - - - - -
Subtotal - 2000 - SUPPORT SERVICES 264 217 10 500 - - - - -
4150 - Bldg Acquis/Constr/Improv Svcs 4,932 4,333 3,477 2,072 - 2,680 - - -
4180 - OTHER CAPITAL ITEMS - - 9,304 - - - - - -
Subtotal - 4000 - FACILITIES ACQUISITION AND CON 4,932 4,333 12,780 2,072 - 2,680 - - -
Requirements by Object - 445 - Capital Asset Renewal Fund (in thousands)

Description by Object Code Actual Actual Actual Budget Budget FTE Proposed Approved Adopted Budget FTE
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
513300 - Extended Hours 1 - - - - - - - -
Subtotal - 100 - SALARIES 1 - - - - - - - -
521000 - PERS - - - - - - - - -
521310 - PERS UAL - - - - - - - - -
522000 - Social Security - FICA - - - - - - - - -
523100 - Workers' Compensation - - - - - - - - -
523200 - Unemployment Compensation - - - - - - - - -
524100 - Group Health Insurance - - - - - - - - -
524200 - Other Employer Paid Benefits - - - - - - - - -
524300 - Retiree Health Insurance - - - - - - - - -
Subtotal - 200 - ASSOCIATED PAYROLL COSTS - - - - - - - - -
532200 - Repairs and Maintenance Svcs 1,178 999 612 - - - - - -

535500 - Printing and Binding - 15 5 - - - - - -
538990 - Non-Instr Pers/Professional Sv 523 304 91 500 - - - - -
Subtotal - 300 - PURCHASED SERVICES 2,378 1,906 1,136 500 - - - - -
541000 - Consumable Supplies - - 13 - - - - - -
541400 - Maintenance Materials 1 - - - - - - - -
541600 - Interdepartmental Charges 2 2 - - - - - - -
546000 - Non-Consumable Supplies 17 88 1 - - - - - -
548000 - Computer Equipment 23 7 9,326 - - - - - -
Subtotal - 400 - SUPPLIES AND MATERIALS 43 97 9,340 - - - - - -
552000 - Building Acquisition/Improvmnt 2,373 1,746 1,269 2,072 - 2,680 - - -
554100 - Initial and Addl Equipment 180 219 - - - - - - -
564000 - Dues and Fees 70 29 29 - - - - - -
567100 - Permits 31 28 61 - - - - - -
Subtotal - Other Objects 102 57 90 - - - - - -
163
Budget Forecast by Major Object - 445 - Capital Asset Renewal Fund (in thousands)

Resources
2024-25 2025-26 2026-27 2027-28

CURRENT YEAR PROPERTY TAXES OTHER THAN LOCAL OPTION ( -) ( -) ( -) ( - )
OTHER REVENUE FROM LOCAL SOURCES 150 150 150 ( 150)
5200 - INTERFUND TRANSFERS 1,000 1,000 1,000 ( 1,000)
Total Resources 2,680 2,774 2,871 ( 2,971)

Requirements
2024-25 2025-26 2026-27 2027-28

113 - ADMINISTRATORS ( - ) ( - ) ( - ) ( - )
OTHER SALARIES ( - ) ( - ) ( - ) ( - )
500 - CAPITAL OUTLAY 2,680 2,774 2,871 ( 2,971)
600 - OTHER OBJECTS ( - ) ( - ) ( - ) ( - )
700 - TRANSFERS ( - ) ( - ) ( - ) ( - )
164
GO BONDS FUND (450)
This fund is used to manage capital expenditures for specifically authorized projects funded by
General Obligation bonds. This fund will capture the expenditures for multiple borrowings, each
of which funds a specific capital expenditure.
Current activity in this fund is related to the 2012, 2017 and 2020 bonds that were passed by voters
in November 2012, May 2017 and November 2020.
The creation of this fund was authorized in accordance with Board Resolution No. 4416 on February
28, 2011. Detailed information on bond projects is available at https://www.pps.net/Domain/62.
165
Fund 450 - GO (General Obligation) Bonds Fund Detail
Resources by Object - 450 - GO (General Obligation) Bonds Fund (in thousands)

2020-21 2021-22 2022-23 2023-24 2024-25 2024-25 2024-25
Resources by Object
415100 - Interest on Investments 2,057 (120) 12,300 8,150 10,253 - -
415300 - Gain/Loss Sale of Investment (5) - - - - - -
Subtotal - Other Revenue from Local Sources 2,052 (120) 12,300 8,150 10,253 - -
451100 - Bond Proceeds 365,465 - 420,000 381,998 404,346 - -
451200 - Bond Premium 29,574 - 44,832 30,912 - - -
Subtotal - All Other Budget Resources 395,039 - 464,832 412,910 404,346 - -
Total Resources by Object 1,031,158 748,391 977,687 691,474 842,795 - -
Requirements by Function - 450 - GO (General Obligation) Bonds Fund (in thousands)
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
2190 - SVC DIRECTION-STUDENT SUPPORT - - - - - 148 - - 1.00
2520 - FISCAL SERVICES 6,036 1,153 2,964 1,500 - 1,500 - - -
2570 - INTERNAL SERVICES 128 143 146 149 1.00 159 - - 1.00
2660 - TECHNOLOGY SERVICES - 5 174 138 0.80 147 - - 0.80
4110 - Service Area Direction 3,500 5,189 5,305 6,372 40.50 6,360 - - 37.00
4150 - Bldg Acquis/Constr/Improv Svcs 255,225 190,956 221,170 636,485 6.00 765,495 - - 3.00
4180 - OTHER CAPITAL ITEMS 17,759 50,390 26,705 46,829 - 68,621 - - -
Subtotal - 4000 - FACILITIES ACQUISITION AND CON 276,484 246,535 253,180 689,686 46.50 840,476 - - 40.00
5100 - DEBT SERVICE - - - - - 364 - - -
Total Requirements by Function 1,031,158 748,391 977,687 691,474 48.30 842,795 - - 42.80
Requirements by Object - 450 - GO (General Obligation) Bonds Fund (in thousands)

2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
511210 - Classified - Represented 299 320 180 441 7.00 190 - - 3.00
511310 - Administrators - Licensed 9 33 - - - - - - -
513300 - Extended Hours 81 224 60 - - - - - -
513400 - Overtime Pay - 1 1 - - - - - -
521000 - PERS 92 14 - - - - - - -
521310 - PERS UAL 361 624 675 817 - 807 - - -
523300 - PFMLA - - - 20 - 22 - - -
166
Total Requirements by Function 1,031,158 748,391 977,687 691,474 48.30 842,795 - - 42.80
Requirements by Object - 450 - GO (General Obligation) Bonds Fund (in thousands)

2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
531200 - Instr Program Improvement Svcs 6 842 332 - - - - - -
511210 - Classified - Represented 299 320 180 441 7.00 190 - - 3.00
531800 - Local Mtgs/Non-Instr Staff Dev 7 - 32 - - - - - -
531900 - Other Instr Prof/Tech Svcs - - - - - - - - -
511310 - Administrators - Licensed 9 33 - - - - - - -
532200 - Repairs and Maintenance Svcs 189 713 1,081 - - - - - -
532400 - Rentals 290 162 322 - - - - - -
532500 - Electricity 347 430 273 - - - - - -
513300 - Extended Hours 81 224 60 - - - - - -
532900 - Other Property Services 795 999 2,825 - - - - - -
513400 - Overtime Pay - 1 1 - - - - - -
533150 - Reimb - Field Trips - - - - - - - - -
534100 - Travel, Local in District 2 1 4 - - - - - -
534200 - Travel, Out of District - 2 6 - - - - - -
521000 - PERS 92 14 - - - - - - -
535100 - Telephone 23 10 13 - - - - - -
521310 - PERS UAL 361 624 675 817 - 807 - - -
535300 - Postage - - - - - - - - -
535400 - Advertising 2 2 3 - - - - - -
535500 - Printing and Binding 6 49 180 - - - - - -
538100 - Audit Services 205 319 192 - - - - - -
523300 - PFMLA - - - 20 - 22 - - -
538200 - Legal Services 23 98 215 - - - - - -
538300 - Architect and Engineering Svcs 16,644 11,344 18,131 99,168 - 105,270 - - -
538500 - Management Services 4,664 4,417 3,375 22,201 - 22,417 - - -
538980 - Laundering Services - - 3 - - - - - -
Subtotal
538990 - 200 - ASSOCIATED
- Non-Instr PAYROLL
Pers/Professional Sv COSTS 1,132
1,713 1,554
1,978 1,670
1,741 2,295- -- 2,177- -- -- --

541000 - Consumable Supplies 70 340 59 - - - - - -
541310 - Auto Parts, Batteries - - - - - - - - -
541600 - Interdepartmental Charges 4 27 13 - - - - - -
542100 - Textbook Expansion - 563 1,912 - - - - - -
542200 - Textbook Adoption 680 6,725 15,822 18,177 - - - - -
543000 - Library Books - 155 155 - - - - - -
544100 - Online Periodical Subscription - 4 - - - - - - -
546000 - Non-Consumable Supplies 215 1,667 924 - - - - - -
546100 - Minor Equipment - Tagged 1 - - - - - - - -
547000 - Computer Software 475 1,783 3,354 - - - - - -
548000 - Computer Equipment 15,761 38,722 (151) 28,652 - 68,621 - - -
551000 - Land Acquisition 32 - - - - - - - -
552000 - Building Acquisition/Improvmnt 216,685 155,565 182,094 510,240 - 632,094 - - -
553000 - Improvements - Not Buildings 4,803 3,031 119 - - - - - -
554100 - Initial and Addl Equipment 1,577 5,687 4,776 - - - - - -
554110 - Vehicles 1 41 44 - - - - - -
555010 - Computers 1,513 426 3,542 - - - - - -
555030 - Software Capital Expense - 96 429 - - - - - -
555090 - Misc Other Technology 1,131 216 4 - - - - - -
562000 - Interest - - 2 - - - - - -
563000 - Fiscal Charges 2 2 2 - - - - - -
564000 - Dues and Fees 95 82 92 - - - - - -
564100 - Bond Issuance Cost 4,438 - 1,811 - - - - - -
565100 - Liability Insurance (1) - - 5,775 - 6,906 - - -
565300 - Property Insurance Premiums 1,197 1,466 2,403 - - - - - -
567100 - Permits 4,612 3,206 2,908 - - - - - -
Total Requirements by Object 1,031,158 748,391 977,687 691,474 48.30 842,795 - - 42.80
167
Budget Forecast by Major Object - 450 - GO Bond Fund (in thousands)

Resources
2024-25 2025-26 2026-27 2027-28
BEGINNING FUND BALANCE* (428,195) ( 634,127) ( 164,931) ( 22,672)

OTHER REVENUE FROM LOCAL SOURCES (10,253) 6,907 4,948 680
ALL OTHER BUDGET RESOURCES ( 404,346) ( - ) ( - ) ( - )
Total Resources 842,795 641,034 169,879 23,352

Requirements
2024-25 2025-26 2026-27 2027-28

1121 - CLASSIFIED - REPRESENTED 190 197 204 ( 100)
1122 - NON-REPRESENTED STAFF 4,755 4,921 4,000 ( 2,000)
113 - ADMINISTRATORS ( - ) ( - ) ( - ) ( - )
OTHER SALARIES ( - ) ( - ) ( - ) ( - )
200 - ASSOCIATED PAYROLL COSTS 2,177 2,253 1,900 ( 800)
300 - PURCHASED SERVICES 127,688 95,766 23,942 ( 2,394)
400 - SUPPLIES AND MATERIALS 68,621 51,466 12,866 ( 1,287)
500 - CAPITAL OUTLAY 632,094 316,047 104,296 ( 16,772)
600 - OTHER OBJECTS 7,271 5,453 ( - )
700 - TRANSFERS ( - ) ( - ) ( - ) ( - )
376520 - BUDGETED ENDING FUND BALANCE* ( - ) ( 164,931) ( 22,672) ( - )
168
BOND PROGRAM SUMMARY
In November 2012, May 2017 and November 2020, Portland voters overwhelmingly supported
capital improvement bonds totaling nearly $2.5 billion to upgrade PPS schools. The majority of PPS
schools were built before World War II, and are in need of significant remodeling and modernization.
The $482 million 2012 School Building Improvement Bond enabled the district to make
improvements to 51 schools. In addition, Franklin, Grant and Roosevelt High Schools were
completely modernized and Faubion PK-8 was completely rebuilt. In addition to the modernization
projects, the focus of the 2012 improvement bond work was:
y Seismic improvements
y New seismically strengthened roofs
y Accessibility improvements, including new elevators
y Science classroom upgrades
The planned work of the 2012 Bond is now complete, with minor funding remaining that may be
used for bond-compensable projects once all other project funding reconciliations are complete.
The $790 million May 2017 Health, Safety and Modernization Bond is currently underway and
reaching every school in the district. That work includes:
y Water quality improvements

y Roof replacements, including roof-level seismic improvements
y Security upgrades at all District schools
y Lead paint remediation
y Asbestos remediation
y Radon remediation
y Improving fire safety with the installation of new alarm and sprinkler systems
y ADA upgrades and improvements including new elevators
Modernization work funded by the 2017 bond is also proceeding. McDaniel High School (formerly
known as Madison High School) has been completely modernized and a new Kellogg Middle School
has been built. Both schools opened to students in fall of 2021. Construction of a new Lincoln High
School began in January of 2020. The new building opened in fall of 2022 and the new athletic
fields were completed in 2023. Construction for the modernization of Benson Polytechnic High
School began in summer of 2021 and is scheduled to be completed in summer of 2024.
The $1.2 billion November 2020 Bond work includes:
y Replacing textbooks and curriculum materials

y Providing students with tablets and laptops and updating classroom and district technology
y Updating special education learning spaces
169
y Providing every school in the District with ground floor accessibility that meets requirements
of the Americans with Disabilities Act (ADA)
y Replacing school roofs
y Partnering with grant funds to seismically retrofit select schools
y Replacing whole, or components of, heating, cooling and ventilation systems
y Addressing building modifications needed to support school enrollment or capacity changes
y Updating security cameras, intrusion alarm systems and classroom door locks
The measure also provides funding to modernize Jefferson High School, construct a new hayu alqi
uyxat building (formerly known as Multiple Pathways to Graduation) on the Benson campus, and
complete master planning and design for Cleveland High School, Ida B. Wells (formerly Wilson)
High School modernization projects, and additional capacity at Roosevelt High School.
Over the long term, Portland Public Schools plans to modernize every school through a series of
capital construction bonds, bringing them all up to modern facility and educational standards.
Additional Resources on Bond Projects

For more information on bond-funded projects, including financial information, access the School
Building Improvement Bond website.
Access the following website for a map and dashboard of bond-funded projects. An overview can
be found by reviewing materials provided to the PPS Bond Accountability Committee, found here.
Ida B. Wells High School - Community Design Workshop, December 17, 2023
170
Benson High School - Electrical Student Tour, February 22, 2024
171
Harrison Park Middle School - Gym Construction, March 4, 2024
Harrison Park Middle School - Conversion Hallway, March 4, 2024 Harrison Park Middle School - Conversion Classroom, March 4, 2024
172
Markham Elementary School - New Roof, December 18, 2023
Rieki Elementary School - New Roof, December 18, 2023
West Sylvan Middle School - New Roof, December 18, 2023
173
Cleveland High School - Community Design Workshop, December 18, 2023
Cleveland High School - Community Design Workshop, February 3, 2024
174
hayu alqi uyxat - Exterior Paneling, February 22, 2024
hayu alqi uyxat - Gym Work, February 22, 2024 hayu alqi uyxat - Gym Work, February 22, 2024
hayu alqi uyxat - Hallway Interior Finishes and Installs, February 22, 2024
175
Benson High School - Dust Collector Crane Install, February 22, 2024
Benson High School - Gym Renovation, February 22, 2024
176
OTHER CAPITAL PROJECTS
The Facilities and Projects and Construction Group manages planned, volunteer, and emergency
repair/replacement work across the District. Projects range in scope and size from the very small
repair projects, to large capital replacement projects such as mechanical system replacements. The
work is categorized into seven categories: Health & Safety, Warm & Dry, Security, Legal/Regulatory,
Delivery of Instruction, Delivery of Support Services, and Energy. Examples of the type of projects
included in each category can be seen at the bottom of the document.
Project Management Proposed 2024-25

Category/Fund 191 404 435 437 438 445 Grand Total
Construction Energy Efficient Harriet Tubman Facilities Capital Capital Asset

General Funds Excise Fund Schools Fund Relocation Fund Fund Renewal Fund
Health & Safety 245,950 50,000 - - - 795,000 1,090,950
Warm & Dry 153,600 77,000 - - - 653,490 884,090
Security 97,200 62,808 - - - 168,300 328,308
Legal/Regulatory 29,060 47,325 - - - - 76,385
Delivery of Instruction 54,160 31,000 - - - 174,135 259,295
Delivery of Support Services 500,000 34,250 - - - 889,075 1,423,325
Energy 32,000 10,250 1,000,000 - - - 1,042,250
Maintenance - - - - - - -
Restricted Grants/Funds - 619,000 - 131,300,000 20,000,000 - 151,919,000
Projects in Process - 381,000 - - 25,000,000 - 25,381,000
Budget to be Programmed 17,056 733,049 - - 1,150,000 - 1,900,105
Fund Totals 1,129,026 2,045,682 5,787,310 131,300,000 46,150,000 2,680,000 184,304,708
Project Management Adopted 2023-24

Category/Fund 191 404 424 435 437 438 445 Grand Total
Construction Full Faith & Energy Efficient Harriet Tubman Facilities Capital Capital Asset
General Funds Excise Fund Credit Funds Schools Fund Relocation Fund Fund Renewal Fund
Health & Safety 50,000 6,062,100 19,400 - - - 514,400 6,645,900
Warm & Dry 61,606 345,000 27,546 - - - 514,400 948,552
Security 120,000 200,000 - - - - 180,040 500,040
Legal/Regulatory 85,000 420,000 - - - - 385,800 890,800
Delivery of Instruction 50,000 280,000 9,700 - - - 257,200 596,900
Delivery of Support Services 500,000 280,000 19,400 - - - 514,400 1,313,800
Energy 30,000 200,000 - 5,723,000 - - 77,160 6,030,160
Maintenance - - - - - - - -
Restricted Grants/Funds - - - - 122,500,000 2,817,935 - 125,317,935
Projects in Process - - - - - - - -
Budget to be Programmed 100,000 552,167 20,954 - - 582,065 128,600 1,383,786
Fund Totals 996,606 8,339,267 97,000 5,723,000 122,500,000 3,400,000 2,572,000 143,627,873
Project Management Actual 2022-23

Category/Fund 191 404 423 424 435 438 445 Grand Total
Construction Full Faith & Full Faith & Energy Efficient Facilities Capital Capital Asset
General Funds Excise Fund Credit Funds Credit Funds Schools Fund Fund Renewal Fund
Health & Safety 201,683 371,249 - - - - 2,786,043 3,358,975
Warm & Dry 125,965 376,178 - - - - 1,740,083 2,242,225
Security 79,700 462,977 - - - - 1,100,978 1,643,655
Legal/Regulatory 23,831 155,931 85,412 - - - 329,203 594,377
Delivery of Instruction 44,411 257,609 - - - 613,488 915,508
Delivery of Support Services 424,511 304,436 - 52,355 - - 5,864,185 6,645,487
Energy 25,774 76,806 - - - - 356,047 458,627
Maintenance - - - - - - - -
Restricted Grants/Funds - 13,380,112 - - 1,206,528 3,407,839 - 17,994,479
Budget to be Programmed - - - - - - - -
Fund Totals 925,875 15,385,298 85,412 52,355 1,206,528 3,407,839 12,790,026 33,853,333
Category Examples
Health & Safety Projects include abatement, structural, radon mitigation
Warm & Dry Projects include heating or cooling improvements, roof
repairs, water or sewer lines
Security Projects include access controls, cameras, card readers
Legal/Regulatory Projects include fire marshall citations, code compliance
requirements, backflows, etc.
Delivery of Instruction: Kilns, modulars, playgrounds, classroom changes and
other projects that impact students and the learning
Delivery of Support Services Dishwashers, water heaters, asphalt repairs and other
projects that are overall district supports
Energy Energy improvement projects to include control upgrads,
LED lighting etc
Restricted Grants/Funds Funds received for projects and can only be spent on
those projects ie SRGP and OSCIM grants
Budget to be Programmed Funding not currently assigned to a project
177
INTERNAL SERVICE FUNDS SUMMARY (600)
Fund 600 - Internal Service Fund Resources Summary
Fund 600 resources will see an increase of $12.6 million in resources compared to 2023-24. This is
due to the creation of fund 602 and 603.
Fund 600 - Internal Service Fund Requirements Summary

Portland Public Schools is authorized by the State of Oregon as a workers’ compensation self-insured
employer. This fund accounts for costs in the program. An excess insurance policy is purchased to
cover any claim that may exceed the self-insured retention of $1 million.
Managed by the Risk Management department, self-insurance saves taxpayer money. Greater
ability exists to develop workforce injury prevention initiatives (e.g., fall protection improvements,
respiratory protection, ergonomics, kiln safety improvements, stage operations safety learning
for theater teachers) and initiate return-to-work programs that promote keeping injured staff
meaningfully engaged in their schools and offices during recovery (e.g., light duty work stations).
Costs include employee injury claim expenses, Third Party Administrator (TPA) contract fees, staff
injury prevention programs, risk control initiatives, return to work efforts, premiums for excess
insurance, and the statutory reserve funds.
Resources include earnings on investments, insurance recoveries, reimbursements from the Oregon
Employer at Injury Program (EAIP), and revenues generated from payroll funds solely for the workers’
compensation self-insurance program.
2024-25 Internal Service Funds budget includes new sub-funds, Fund 602 Property & Liability
Insurance and Fund 603 Unemployment.
178
3000 - REVENUE FROM STATE SOURCES 188TRANSFERS
5200 - INTERFUND 308 460 - - - - - -
- 7,673 - 7,693 8
Total Resources
5200 - INTERFUND TRANSFERS Total Resources - - - - 8,972
7,673 7,693 - 7,494 - 8,998 21
Total Resources 7,673 7,693 7,494 8,998 21,566 - -
Percent of Requirements by Major Object -

Percent of Requirements by Major Object - 600 - Internal Service Fun
Summary of Resources by Major Object
Percent of Requirements by Major- 600
Object- Internal Service
- 600 - Internal Funds
Service Funds(in Thousands)
Summary ofSummary
Requirements by Major Object
of Requirements - 600
by Major - Internal
Object - 600Service Funds
- Internal (in thousands)
Service Funds (in thousands)
Actual Actual
Actual Actual
Actual Actual
Budget Budget
Proposed Proposed
Approved Approved
Adopted Adopted
Resource Resource
2020-21 2020-21
2021-22 2021-22
2022-23 2022-23
2023-24 2023-24
2024-25 2024-25
2024-25 2024-25 2024-25
BEGINNING
BEGINNING FUND FUND BALANCE
BALANCE 5,858 5,858
6,549 6,549
3,303 3,303
5,163 5,163
4,351 4,351- - -
OTHER
OTHER REVENUE REVENUE
FROM LOCAL FROM LOCAL SOURCES
SOURCES 1,627 1,627
836 836
3,731 3,731
3,834 3,834
8,244 8,244- - -
3000
3000 - REVENUE - REVENUE
FROM STATE FROM STATE SOURCES
SOURCES 188 188
308 308
460 460
- -- -- - -
5200 TRANSFERS
5200 - INTERFUND - INTERFUND TRANSFERS - -- -- -- 8,972- 8,972- - -
Total Resources
Total Resources 7,673 7,673
7,693 7,693
7,494 7,494
8,998 8,998
21,566 21,566- -- -
by Major Object Object
- 600 - 600Service
- Internal - Internal Service Funds
Funds
Percent of Resources by Major Object - 600 - Internal Service Funds
Certain numbers have been rounded up or down. There may therefore be discrepan
Certain numbers have been rounded tables
up and the totals
or down. Thereshown.
may therefore be discrepancies between the actual totals of t
Certain numbers have been rounded up or down.tables
Thereand
maythe totals shown.
therefore be discrepancies between the actual totals of the individual amounts in the
Certain numbers haveand
tables been
therounded up or down. There may therefore be discrepancies between the actual totals of the individual amounts in the
totals shown.
179
1,124 4,390 3,346 3,646 2.28 20,007 - -
AL PROGRAMS - - - - - 59 - -
- - - 5,351 - 1,500 - -
NCE 6,549 3,303
Summary of Requirements by Major 4,148 -
Function - 600 - -Internal Service - Thousands)
Funds (in - -
Summary of Requirements by Major Function - 600 - Internal Service Funds (in thousands)
7,673 7,693 7,494 8,997 2.28 21,566 - -
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
Percent of
5100Requirements
- DEBT SERVICE & 5400 - PERSby Major Function
UAL PROGRAMS - - 600
- - Internal
- - Service
- Funds
59 - - -
6000 - CONTINGENCIES - - - 5,351 - 1,500 - - -
Total Requirements 7,673 7,693 7,494 8,997 2.28 21,566 - - 4.00
Percent of Requirements by Major Function - 600 - Internal Service Funds

Summary of Requirements by Major Function - 600 - Internal Service Funds (in thous
Function Actual Actual Actual Budget Budget FTE Proposed

2020-21 2021-22 2022-23 2023-24 2023-24 2024-25
6000 - CONTINGENCIES - - - 5,351 - 1,500
Total Requirements 7,673 7,693 7,494 8,997 2.28 21,566
r down. There may therefore be discrepancies between the actual totals of the individual amounts in the tables and the totals sho
180
82 45 - 111 - 198 - -
250 378 107 437 - 557 - -
25 15 17 71 - 206 - -
Summary of Requirements by Major Object - 600 - Internal Service Funds (in Thousands)
559 3,829
Summary 3,221
of Requirements 2,781
by Major Object - Funds (in
- 600 - Internal Service 18,660
thousands) - -
- - - 5,351 - 1,500 - -
6,549 3,303 4,148
2020-21 2021-22 -
2022-23 2023-24 -
2023-24 2024-25 -2024-25 2024-25 - 2024-25 -
7,673
1122 - NON - REPRESENTED STAFF
7,693 7,494
207 102
8,997 - 247
2.28 2.28
21,566
446 -
-- 4.00
-
OTHER SALARIES - 20 - - - - - - -
200 - ASSOCIATED PAYROLL COSTS 82 45 - 111 - 198 - - -
300 - PURCHASED SERVICES 250 378 107 437 - 557 - - -
400 - SUPPLIES AND MATERIALS 25 15 17 71 - 206 - - -
ercent of Requirements
600 - OTHER OBJECTS
581000 - Operating Contingency
by Major Object- - 600- - Internal
-
Service- Funds
5,351
559
1,500
3,829 3,221 2,781 - 18,660 -
-
-
- -
-
Summary of Requirements by Major Object - 600 - Internal Servi

Total Requirements 7,673 7,693 7,494 8,997 2.28 21,566 - - 4.00
Summary of Requirements by Major Object - 600 - Internal Service

Requirement Actual Funds (in thousands)
Actual Actual Budget Bud
2020-21 2021-22 2022-23 2023-24 20
1122 - NON - REPRESENTED STAFF 207 102 - 247

Requirement OTHER Actual
SALARIES Actual
2020-21 2021-22
Actual
2022-23
Budget
2023-24 2023-24
-
Budget FTE 20
Proposed
2024-25
-
Approved
2024-25
-
Adopted
2024-25
B
200 - ASSOCIATED PAYROLL COSTS 82 45 - 111
1122 - NON - REPRESENTED STAFF 207 SERVICES
300 - PURCHASED 102 - 247 2.28
250 446
378 107 - 437 -
OTHER SALARIES 400 - SUPPLIES -AND MATERIALS
20 - - 25 - 15 - 17 - 71 -
200 - ASSOCIATED PAYROLL COSTS 82
600 - OTHER OBJECTS 45 - 111 559 - 198
3,829 3,221 - 2,781 -
300 - PURCHASED SERVICES 250 Contingency
581000 - Operating 378 107 437 - - 557
- - - 5,351 -
400 - SUPPLIES AND MATERIALS 25 Ending Fund
376520 - Budgeted 15 Balance 17 71 6,549 - 206
3,303 4,148 - - -
600 - OTHER OBJECTS 559
7,693 7,494 - 8,997 -
Total Requirements 7,673 7,693 Percent8,997
2.28 by21,566
Major Object -- 600 - Interna
-
down. There may therefore be discrepancies between the actual totals

Certain numbersof the
have beenindividual amounts
rounded up or down. There mayin the tables
therefore andbetween
be discrepancies the totals
the actualshown
totals of
Certain numbers have been rounded up or down. There may therefore be discrepancies between the actual totals of the individual amounts in the tables and the totals sh
181
SELF INSURANCE FUND (601)
Portland Public Schools is an Oregon authorized workers’ compensation self-insured carrier. The Risk
Management department runs the District’s Workers’ Compensation Program. Fund 601 accounts
for claim expenses, Third Party Administrator (TPA) contracts, injury prevention risk control initiatives,
and the statutory reserve funds.
Resources in Fund 601 include earnings on investments, insurance recoveries, reimbursements

from the Oregon Employer at Injury Program (EAIP), and revenues generated from payrolls from
other funds solely for the District’s Workers’ Compensation Program.
182
Fund 601 - Self Insurance Fund Detail
Resources by Object - 601 - 601 - Self Insurance Fund Detail (in thousands)

2020-21 2021-22 2022-23 2023-24 2024-25 2024-25 2024-25
Resources by Object
419600 - Recovery PY Expenditure 4 - - - - - -
419700 - Services Provided Other Funds 1,534 821 3,567 3,734 1,796 - -
Subtotal - Other Revenue from Local Sources 1,627 836 3,731 3,834 1,996 - -
431992 - Return To Work 188 308 460 - - - -
Subtotal - 3000 - REVENUE FROM STATE SOURCES 188 308 460 - - - -
Requirements by Function - 601 - Self Insurance Fund Detail (in thousands)
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
2520 - FISCAL SERVICES 1,124 4,390 3,346 3,646 2.28 4,817 - - 2.28
5100 - DEBT SERVICE - - - - - 30 - - -

Subtotal - 6000 - CONTINGENCIES - - - 5,351 - 1,500 - - -
Subtotal - 7000 - UNAP P ROP RIATED FUND BALANCE 6,549 3,303 4,148 - - - - - -
183
Requirements by Object - 601 - Self Insurance Fund Detail (in thousands)
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
511220 - Non-Represented Staff 207 102 - 172 1.78 179 - - 1.78
511420 - Directors/Program Admins - - - 75 0.50 78 - - 0.50
512100 - Substitutes - Licensed - 16 - - - - - - -
512200 - Substitutes - Classified - 3 - - - - - - -
513300 - Extended Hours - 1 - - - - - - -
Subtotal - 100 - SALARIES 207 122 - 247 2.28 257 - - 2.28
521000 - PERS 7 1 - - - - - - -
521310 - PERS UAL 28 19 - 41 - 42 - - -
522000 - Social Security - FICA 16 9 - 19 - 20 - - -
523100 - Workers' Compensation 1 - - 2 - 1 - - -
523200 - Unemployment Compensation - - - - - 3 - - -
523300 - PFMLA - - - 1 - 1 - - -
524100 - Group Health Insurance 26 13 - 46 - 45 - - -
524200 - Other Employer Paid Benefits 1 1 - - - - - - -
524300 - Retiree Health Insurance 2 1 - 1 - 1 - - -
524530 - Early Retirement Benefits 1 - - - - - - - -
Subtotal - 200 - ASSOCIATED PAYROLL
82 45 - 111 - 114 - - -
COSTS
532200 - Repairs and Maintenance Svcs 6 - 7 13 - 19 - - -
534100 - Travel, Local in District - - - 3 - 2 - - -
534200 - Travel, Out of District 1 - - 1 - 2 - - -
535100 - Telephone 1 1 1 - - 1 - - -
535300 - Postage - - - - - - - - -
535500 - Printing and Binding - - - - - - - - -
538940 - Professional Moving Services - - - - - - - - -
Subtotal - 300 - PURCHASED SERVICES 250 378 107 437 - 409 - - -
541000 - Consumable Supplies - - - 11 - 9 - - -
541600 - Interdepartmental Charges - - - 2 - 2 - - -
544000 - Periodicals - - - 1 - 1 - - -
546000 - Non-Consumable Supplies - 3 17 34 - 31 - - -
547000 - Computer Software 24 13 - 20 - 27 - - -
548000 - Computer Equipment 1 - - 3 - 3 - - -
Subtotal - 400 - SUPPLIES AND MATERIALS 25 15 17 71 - 73 - - -
564000 - Dues and Fees 1 - - 3 - 2 - - -
565350 - Work Comp Insurance Premiums 131 165 168 179 - 270 - - -
565910 - Worker's Comp Claim Expense 283 3,492 2,884 2,473 - 3,465 - - -
565920 - Worker's Comp Assessment 145 172 143 126 - 200 - - -
Subtotal - Other Objects 559 3,829 3,221 2,781 - 3,994 - - -
Subtotal - 581000 - Operating Contingency - - - 5,351 - 1,500 - - -
184
Budget Forecast by Major Object - 601 - Self Insurance Fund (in thousands)

Resources
2024-25 2025-26 2026-27 2027-28
BEGINNING FUND BALANCE (4,351) ( 4,651) ( 5,054) ( 5,361)

OTHER REVENUE FROM LOCAL SOURCES (1,996) 2,066 2,138 2,213
Total Resources 6,347 6,717 7,192 7,574

Requirements
2024-25 2025-26 2026-27 2027-28
111 - LICENSED SALARIES ( - ) ( - ) ( - )

1121 - CLASSIFIED - REPRESENTED ( - ) ( - ) ( - )
1122 - NON-REPRESENTED STAFF (257) 266 275 285
113 - ADMINISTRATORS ( - ) ( - ) ( - )
OTHER SALARIES ( - ) ( - ) ( - )
200 - ASSOCIATED PAYROLL COSTS (114) 118 122 126
300 - PURCHASED SERVICES (409) 423 438 453
400 - SUPPLIES AND MATERIALS (73) 76 78 81
500 - CAPITAL OUTLAY ( - ) ( - ) ( - )

600 - OTHER OBJECTS (3,994) 4,134 4,278 4,428
700 - TRANSFERS ( - ) ( - ) ( - )
581000 - OPERATING CONTINGENCY (1,500) 1,700 2,000 2,200
376520 - BUDGETED ENDING FUND BALANCE ( - ) ( - ) ( - )
185
PROPERTY & LIABILITY INSURANCE (602)
2024-25 Internal Service Funds budget includes new sub-funds, including Fund 602 Property
& Liability Insurance. Requirements in the fund include liability insurance, property insurance
premiums, and deductible insurance loss. Resources in 2024-25 include interfund transfers.
186
Fund 602 - Property & Liability Insurance Fund Detail
Resources by Object - 602 - Property & Liability Insurance (in thousands)

2020-21 2021-22 2022-23 2023-24 2024-25 2024-25 2024-25
Resources by Object
452100 - Interfund Transfers - - - - 8,972 - -
Subtotal - 5200 - INTERFUND TRANSFERS - - - - 8,972 - -
Total Resources by Object - - - - 8,972 - -
Requirements by Function - 602 - Property & Liability Insurance Fund (in thousands)
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
2520 - FISCAL SERVICES - - - - - 8,972 - - 1.72
Subtotal - 2000 - SUPPORT SERVICES - - - - - 8,972 - - 1.72
Total Requirements by Function - - - - - 8,972 - - 1.72
Requirements by Object - 602 - Property & Liability Insurance Fund (in thousands)
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
511220 - Non-Represented Staff - - - - - 111 - - 1.22
511420 - Directors/Program Admins - - - - - 78 - - 0.50
Subtotal - 100 - SALARIES - - - - - 189 - - 1.72
521310 - PERS UAL - - - - - 31 - - -
522000 - Social Security - FICA - - - - - 14 - - -
523100 - Workers' Compensation - - - - - 1 - - -
523200 - Unemployment Compensation - - - - - 2 - - -
523300 - PFMLA - - - - - 1 - - -
524100 - Group Health Insurance - - - - - 34 - - -
524200 - Other Employer Paid Benefits - - - - - - - - -
524300 - Retiree Health Insurance - - - - - 1 - - -
Subtotal - 200 - ASSOCIATED PAYROLL COSTS - - - - - 85 - - -
535100 - Telephone - - - - - 1 - - -
535500 - Printing and Binding - - - - - - - - -
538990 - Non-Instr Pers/Professional Sv - - - - - 146 - - -
Subtotal - 300 - PURCHASED SERVICES - - - - - 148 - - -
541000 - Consumable Supplies - - - - - 12 - - -
546000 - Non-Consumable Supplies - - - - - 83 - - -
547000 - Computer Software - - - - - 35 - - -
548000 - Computer Equipment - - - - - 3 - - -
Subtotal - 400 - SUPPLIES AND MATERIALS - - - - - 133 - - -
565100 - Liability Insurance - - - - - 1,453 - - -
565300 - Property Insurance Premiums - - - - - 4,911 - - -
565930 - Deductible Insurance Loss - - - - - 2,054 - - -
Subtotal - Other Objects - - - - - 8,418 - - -
Total Requirements by Object - - - - - 8,972 - - 1.72
187
Budget Forecast by Major Object - 602 - Property & Liability Insurance (in thousands)

Resources
2024-25 2025-26 2026-27 2027-28
BEGINNING FUND BALANCE ( - ) ( - ) ( - ) ( - )

5200 - INTERFUND TRANSFERS ( 8,972) ( 9,287) ( 9,612) ( 9,949)
Total Resources 8,972 9,287 9,612 9,949

Requirements
2024-25 2025-26 2026-27 2027-28

1122 - NON-REPRESENTED STAFF (189) 196 202 210
113 - ADMINISTRATORS ( - ) ( - ) ( - ) ( - )
OTHER SALARIES ( - ) ( - ) ( - ) ( - )
200 - ASSOCIATED PAYROLL COSTS (85) 88 91 94
300 - PURCHASED SERVICES (148) 153 159 164
400 - SUPPLIES AND MATERIALS (133) 138 142 147
500 - CAPITAL OUTLAY ( - ) ( - ) ( - ) ( - )

600 - OTHER OBJECTS (8,418) 8,713 9,018 9,333
700 - TRANSFERS ( - ) ( - ) ( - ) ( - )
188
UNEMPLOYMENT FUND (603)
2024-25 Internal Service Funds budget includes new sub-funds, including Fund 603 Unemployment
Fund. Requirements in the fund include unemployment compensations claim expenses. Principal
resources for the Unemployment Fund are services provided to other funds for unemployment
insurance; a percentage rate is charged to other funds based on payroll expenditures.
189
Fund 603 - Unemployment Fund Detail
Resources by Object - 603 - Unemployment Fund (in thousands)

2020-21 2021-22 2022-23 2023-24 2024-25 2024-25 2024-25
Resources by Object
419700 - Services Provided Other Funds - - - - 6,248 - -
Subtotal - Other Revenue from Local Sources - - - - 6,248 - -

Total Resources by Object - - - - 6,248 - -
Requirements by Function - 603 - Unemployment Fund (in thousands)
2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
2690 - OTHER S UPPORT S ERVICES - - - - - 6,219 - - -
Subtotal - 2000 - SUPPORT SERVICES - - - - - 6,219 - - -

5100 - DEBT SERVICE - - - - - 30 - - -

Total Requirements by Function - - - - - 6,248 - - -
Requirements by Object - 603 - Unemployment Fund (in thousands)

2020-21 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2024-25 2024-25
561000 - Redemption of Principal - - - - - 28 - - -

565950 - Unemployment Comp Claim Expense - - - - - 6,219 - - -

Subtotal - Other Objects - - - - - 6,248 - - -
Total Requirements by Object - - - - - 6,248 - - -
190
Budget Forecast by Major Object - 603 - Unemployment Fund (in thousands)

Resources
2024-25 2025-26 2026-27 2027-28
BEGINNING FUND BALANCE ( - ) ( 4,651) ( 5,054) ( 5,361)

OTHER REVENUE FROM LOCAL SOURCES ( 6,248) 1,816 1,639 1,566
Total Resources 6,248 6,467 6,693 6,927

Requirements
2024-25 2025-26 2026-27 2027-28


113 - ADMINISTRATORS ( - ) ( - ) ( - ) ( - )
OTHER SALARIES ( - ) ( - ) ( - ) ( - )
500 - CAPITAL OUTLAY ( - ) ( - ) ( - )
600 - OTHER OBJECTS (6,248) 6,467 6,693 6,927
700 - TRANSFERS ( - ) ( - ) ( - ) ( - )
191
MULTNOMAH EDUCATION SERVICE DISTRICT ALLOCATION
The Multnomah Education Service District (MESD) is a public agency responsible for a variety of
direct and indirect educational services to eight Multnomah County school districts as well as other
public and private agencies and schools in the region. MESD’s services are those best managed on
a regional basis either because they are too costly for an individual district to support, or because
demand for the service within a single district is limited.
MESD’s core services are funded by the State School Fund, local property taxes, contracts and
grants. The state allocates support to all Education Service Districts (ESD) in the state by granting
each ESD a fixed share of the total ESD funding formula revenue. The ESD then allocates these
funds to the participating local school districts.
The broad categories of services are Instructional Services, Special Education Services, School
Health Services, Technology Services, and Administrative Support Services. There are more than
60 separate “resolution” services and programs from which component districts choose to spend
their annual allocation. In addition, numerous programs are operated on a contracted or fee-for
service basis. Some programs may be funded through both resolution and contract dollars.
The ESD determines the mix of services to be provided through discussions with advisory
committees comprised of local school district representatives. The unit cost or actual cost for each
of the services is determined by MESD.
Each participating local school district selects from a menu of services, the total cost of which shall
not exceed the district’s dollar allocation. Transit dollars are received from MESD as General Fund
revenues in support of services that the District provides for itself. Transit dollars may be used to
contract for additional services from MESD.
Transit Dollars: Funds allocated to the ESD through the State School Fund allocation model are
then passed from the ESD to the District. Funds may be used by the District to purchase services
from the ESD, to fund services provided directly by the District, or services may be purchased.
Resolution Dollars: Funds allocated to the ESD through the State School Fund allocation model.
These funds stay at the ESD and are available to the District to purchase services. The services are
selected from a menu detailed in MESD Local Service Plan.
192
Multnomah Education Service District PORTLAND SCHOOL DISTRICT
2024-2025 LOCAL SERVICE PLAN SELECTIONS as of: 4/15/2024 ODE Extended ADMw ( 52,231.82)
CTA ADMw Ext. ( 52,231.82)
Safety Adj ADMw ( 52,231.82)
MOE
row
Unit Cost Resolution Contract Total

Unit 7/1/2024 Units Amount Units Amount Units Amount
INSTRUCTIONAL SERVICES
1 Curriculum Services
2 Civics Learning Project All/None ($ 26,072) A ($ 25,762) N ($ -) A ($ 25,762)
3 School Improvement
4 Current Program All/None ($ 919,972) A ($ 467,218) N ($ -) A ($ 467,218)
5 Helensview School
6 General Ed (1.0x) slot 1 Student ($ 18,150) 53.75 ($ 975,575) 0 ($ -) 53.75 ($ 975,575)
7 Y SPED slot (1.0x plus Special Ed Teachers) 1 Student ($ 25,541) 38 ($ 970,558) 0 ($ -) 38 ($ 970,558)
8 ELL Slot (1.5x slot) 1 Student ($ 27,225) 8.16 ($ 222,159) 0 ($ -) 8.16 ($ 222,159)
9 Helensview Phoenix (2.0x slot) 1 Student ($ 36,300) 11.75 ($ 426,530) 0 ($ -) 11.75 ($ 426,530)
10 HV Middle School Cohort (1x plus MS staff) 1 Student ($ 39,938) 12 ($ 479,254) 0 ($ -) 12 ($ 479,254)
11 Recovery Services
12 Rivercrest Full-year FY24 Slot Commitment 1 Student ($ 30,563) 10 ($ 305,630) 0 ($ -) 10 ($ 305,630)
13 Recovery Support Services 1 FTE ($ 116,950) 0 ($ -) 0 ($ -) 0 ($ -)
14 Home School Notification
15 Service All/None ($ 67,123) A ($ 34,089) N ($ -) A ($ 34,089)
16 Educ. Prog. in Adult Correction Facilities (Incarcerated Youth)
18 Juvenile and Legal Rights Consultant
20 Outdoor Schools
21 6th Grade Offering Level 1: Full Week 1 Student ($ 1,071) 0 ($ -) 3082 ($ 3,302,055) 3082 ($ 3,302,055)
22 6th Grade Offering 4-Day Program 1 Student ($ 725) 0 ($ -) 0 ($ -) 0 ($ -)
23 6th Grade Outdoor School Credits
24 Measure 99 Reimbursement Estimate 1 Student ($ (1,071) 0 ($ -) 3082 ($ (3,302,055) 3082 ($ (3,302,055)
25 Home Instruction
26 Service 1 FTE ($ 143,539) 0 ($ -) 0 ($ -) 0 ($ -)
27 Walden Crossing (Reynolds)
28 Service All/None ($ 239,656) N ($ -) N ($ -) N ($ -)
STUDENT SERVICES
Special Education Services
29 Y The Creeks: Social Emotional Skills (SESP) 1 Student ($ 95,747) 11 ($ 1,053,217) 6 ($ 574,482) 17 ($ 1,627,699)
30 Y The Creeks: Behavioral Health (BH) 1 Student ($ 95,747) 6 ($ 574,482) 0 ($ -) 6 ($ 574,482)
31 Y The Creeks: Therapeutic Classroom (TC) 1 Student ($ 95,747) 0 ($ -) 0 ($ -) 0 ($ -)
32 Y Helensview Therapeutic Classroom (TC) 1 Student ($ 74,290) 12 ($ 891,480) 0 ($ -) 12 ($ 891,480)
33 Y Functional Living Skills (FLS)
34 Y FLS: K-12 and Transition 1 Student ($ 100,052) 0 ($ -) 1 ($ 100,052) 1 ($ 100,052)
35 Y FLS: Alternative Behavior Prog (Wheatley) 1 Student ($ 159,058) 13 ($ 2,067,754) 0 ($ -) 13 ($ 2,067,754)
36 Y Related Services
37 Y Individually Purchased Option
38 Y Speech Pathologist 1 FTE ($ 136,800) 0 ($ -) 0 ($ -) 0 ($ -)
39 Y Occupational Therapist 1 FTE ($ 148,000) 0 ($ -) 0 ($ -) 0 ($ -)
40 Y Physical Therapist 1 FTE ($ 167,900) 0 ($ -) 0 ($ -) 0 ($ -)
41 Y Psychological Services 1 FTE ($ 151,900) 0 ($ -) 0 ($ -) 0 ($ -)
42 Y Behavior Support Facilitators 0.875 FTE ($ 64,700) 2.625 ($ 194,100) 4.375 ($ 323,500) 7 ($ 517,600)
43 Y Assistive Technology (AT) 1 FTE ($ 149,200) 0 ($ -) 0 ($ -) 0 ($ -)
44 Y Augmentative Comms (AAC)/SLP 1 FTE ($ 108,400) 0 ($ -) 0 ($ -) 0 ($ -)
45 Y Speech Pathology Assistant (SLPA) 1 FTE ($ 98,000) 0 ($ -) 0 ($ -) 0 ($ -)
46 Y Certified Occup. Therapy Asst (COTA) 1 FTE ($ 113,700) 0 ($ -) 0 ($ -) 0 ($ -)
47 Y Licensed Physical Therapy Asst (LPTA) 1 FTE ($ 129,200) 0 ($ -) 0 ($ -) 0 ($ -)
48 Y Behavior Consultant 1 FTE ($ 140,400) 0 ($ -) 0 ($ -) 0 ($ -)
49 Y Behavior Interventionist 1 FTE ($ 139,800) 0 ($ -) 0 ($ -) 0 ($ -)
50 Y Feeding Team 1 Student ($ 2,119) 0 ($ -) 0 ($ -) 0 ($ -)
School Health Services

51 Hearing and Vision Screening All/None ($ 327,239) A ($ 166,192) N ($ -) A ($ 166,192)
52 Immunization All/None ($ 180,281) A ($ 91,558) N ($ -) A ($ 91,558)
53 School Nurse Services
54 Registered Nurses 1 FTE ($ 157,423) 25.3 ($ 3,982,797) 8.7 ($ 1,369,578) 34 ($ 5,352,375)
55 School Health Assistants Hour ($ 54.89) 83355 ($ 4,575,356) 15372 ($ 843,769) 98727 ($ 5,419,125)
56 Complex Needs Nursing All/None ($ 785,129) A ($ 398,736) N ($ -) A ($ 398,736)
57 1:1 Nurses 1 FTE ($ 157,423) 0 ($ -) 5.14 ($ 809,153) 5.14 ($ 809,153)
Summer SHS Needs All/None
193
Multnomah Education Service District PORTLAND SCHOOL DISTRICT
2024-2025 LOCAL SERVICE PLAN SELECTIONS as of: 4/15/2024 ODE Extended ADMw ( 52,231.82)
CTA ADMw Ext. ( 52,231.82)
Safety Adj ADMw ( 52,231.82)
MOE
row
Unit Cost Resolution Contract Total
Unit 7/1/2024 Units Amount Units Amount Units Amount
TECHNOLOGY SERVICES (via the "CTA")** or WESD
58 Application and Development Services
59 Business Systems ("IFAS") - Corbett SD only per memo ($ 25,706) N ($ -) N ($ -) N ($ -)
60 Data Warehouse Srvcs (WESD Contract) A/N (ADMw) SOW N ($ -) N ($ -) N ($ -)
61 Student Info Sys - Level 1B (SIS Admin) A/N (ADMw) ($ 6.60) A ($ 344,730) N ($ -) A ($ 344,730)
62 Student Info Sys - Level 1A (SIS Admin + add'l cost) A/N (ADMw) ($ 3.31) A ($ 188,361) N ($ -) A ($ 188,361)
63 Student Info Sys - Level 2 (includes 1B + 1A) A/N (ADMw) ($ 18.02) N ($ -) N ($ -) N ($ -)
64 Forecast5 Analytics A/N (ADMw) ($ 1.32) A ($ 46,800) N ($ -) A ($ 46,800)
65 Crowdstrike Security Software Node ($ 22) 0 ($ -) 0 ($ -) 0 ($ -)
66 MyEOP Emergency Operations App All/None ($ 2,400) N ($ -) N ($ -) N ($ -)
67 District Office Services
68 School Messenger (WESD Contract) A/N (ADMr) SOW N ($ -) N ($ -) N ($ -)
69 Infrastructure Services
70 Network/Internet Services
71 Repair/Reserves - Portland SD All/None ($ 100,000) A ($ 100,000) N ($ -) A ($ 100,000)
72 Internet Connectivity - Portland SD All/None ($ 142,343) A ($ 142,343) N ($ -) A ($ 142,343)
73 Last Mile Connect & Network Monitoring All/None ($ 1,574,073) N ($ -) N ($ -) N ($ -)
74 Network services - Portland SD only All/None ($ 1,387,113) A ($ 1,387,113) N ($ -) A ($ 1,387,113)
75 Engineering Support Hour ($ 104) 0 ($ -) 0 ($ -) 0 ($ -)
76 On-Site Help Desk Technician Day ($ 580) 0 ($ -) 0 ($ -) 0 ($ -)
77 Database Administration Month ($ 3,417) 12 ($ 41,000) 0 ($ -) 12 ($ 41,000)
78 Instructional Services
79 Follett Destiny Library and Resource Mgmt. A/N (ADMr) ($ 5.27) A ($ 222,531) N ($ -) A ($ 222,531)
80 ** CTA offers many services not listed on the MESD DSP
ADMINISTRATIVE SUPPORT SERVICES

81 Inter-District Delivery System (PONY) All/None ($ 32,148) A ($ 16,917) N ($ -) A ($ 16,917)
82 School Announce Closure Network ALL (div by 8) ($ 3,053) A ($ 382) N ($ -) A ($ 382)
83 Government Affairs A/N (ADMw) ($ 188,529) N ($ -) N ($ -) N ($ -)
84 Multnomah County MOU Coordinator All/None ($ 8,000) A ($ 8,000) N ($ -) A ($ 8,000)
85 Substitute Services ("EduStaff") A/N (ADMw) SOW N ($ -) N ($ -) N ($ -)
86 Safety Liaison Services All/None ($ 138,038) A ($ 121,586) N ($ -) A ($ 121,586)
87 Communication Services Hour ($ 75) 0 ($ -) 0 ($ -) 0 ($ -)
88 Other Business Administrative Services per memo memo N ($ -) N ($ -) N ($ -)
SUBTOTAL MESD SERVICES ($ 20,978,818) ($ 4,020,535) ($ 24,999,353)
TRANSIT REQUESTED BY DISTRICT ($ 7,000,000)
GRAND TOTAL MESD SERVICES AND TRANSITS ($ 27,978,818)
RESOURCES AVAILABLE FOR RESOLUTION SERVICES

Balance Forward from Prior Year District Service Plan ($ 4,590,595)
Apportionment of Current Year SSF Revenue ($ 23,520,507)
Apportionment of Prior Year SSF Revenue Adjustment (May 2023 Warrant) ($ 190,000)
TOTAL RESOURCES FOR RESOLUTION SERVICES ($ 28,301,102)
ENDING CONTINGENCY BALANCE ($ 322,284)
Maintenance of Effort (MOE) Total ----- sum of services with "Y" in MOE column ($ 5,751,591)
Instructional Services ($ 4,363,384) ($ -) ($ 4,363,384)

Student Services - Special Education ($ 4,781,033) ($ 998,034) ($ 5,779,067)
Student Services - School Health Services ($ 9,214,639) ($ 3,022,501) ($ 12,237,139)
Technology Services (CTA) ($ 2,472,878) ($ -) ($ 2,472,878)
Administrative Support Services ($ 146,885) ($ -) ($ 146,885)
subtotal MESD Services ($ 20,978,818) ($ 4,020,535) ($ 24,999,353)
Transits direct to district ($ 7,000,000)
Total MESD Services & Transits ($ 27,978,818) ($ 4,020,535) ($ 24,999,353)
194
INFORMATIONAL
SECTION
195
INFORMATIONAL
SECTION
The Informational Section includes detailed historical and projected
personnel resource allocations, property tax information and other
performance measures used by the District.
Kellogg Middle School - Summer Program, August 4, 2023

PORTLAND PUBLIC SCHOOLS ASSESSED VALUE OF
TAXABLE PROPERTY
Portland Public Schools Assessed Value of Taxable Property
Total Assessed Total Direct Levy Amount Before

Fiscal Year Residential Property Personal Property Value Rate** Adjustment
2028* $71,365,532 $2,857,264 $74,222,796 $9.7681 $715,821
2027* $68,952,205 $2,760,642 $71,712,847 $9.7681 $691,615
2026* $66,620,488 $2,667,287 $69,287,775 $9.7681 $668,226
2025* $64,367,621 $2,577,089 $66,944,710 $9.7681 $645,630
2024* $62,190,938 $2,489,941 $64,680,879 $9.7681 $623,798
2023 $60,087,863 $2,405,740 $62,493,603 $9.5681 $590,361
2022 $57,254,598 $2,359,964 $59,614,562 $9.6016 $572,396
2021 $53,701,040 $2,344,506 $56,045,546 $9.6698 $541,950
* Estimated
** Per $1,000 of Assessed Value
TOTAL TAXES LEVIED (IN THOUSANDS)

Permanent Rate Taxes Levied Local Option Taxes Levied Gap Taxes Levied Total Bond Taxes Levied (in thousands)
2027-28 EST. $354,362 $147,703 $37,393 $185,557
2026-27 EST. $342,379 $142,709 $36,129 $179,282
2025-26 EST. $330,801 $137,883 $34,907 $173,219
2024-25 EST. $319,614 $133,220 $33,727 $167,362
2023-24 EST. $308,806 $128,715 $32,586 $161,702
2022-23 EST. $298,363 $124,362 $31,484 $143,735
2021-22 $284,618 $118,633 $30,034 $139,111
2020-21 $267,578 $111,531 $28,236 $134,605
0 100000 200000 300000 400000 500000 600000 700000
197
PROPERTY TAX LEVIES AND COLLECTIONS
Property Tax Levies and Collections
Taxes Levied Taxes Levied

Before for the Fiscal Year Adjustment Current & Prior
Fiscal Year Adjustments * Factor Year Collection Collection Rate
2025* 659,234 653,687 99.16% 627,539 96.00%

2024* 627,842 622,559 99.16% 597,657 96.00%
2023 597,945 592,538 99.16% 568,836 96.00%
2022 572,395 567,384 99.16% 544,882 96.03%
2021 541,949 536,371 98.97% 516,303 96.26%
2020 519,493 514,918 99.12% 496,723 96.47%
2019 498,710 495,645 99.39% 481,749 97.20%
* Estimated
** Amounts are based upon the tax collection year July 1 to June 30
198
Budget's Effect on Average Homeowner
BUDGET’S EFFECT ON AVERAGE HOMEOWNER
2020-21 2021-22 2022-23 2023-24 2024-25
a
Actual Actual Actual Actual Projected
Tax Rates
Permanent Tax Rate per $1,000 of AV $ 4.7743 $ 4.7743 $ 4.7743 $ 4.7743 $ 4.7743
Local Option Tax 1.9900 1.9900 1.9900 1.9900 1.9900
Gap Tax Rate per $1,000 of AV 0.5038 0.5038 0.5038 0.5038 0.5038
Bond Tax Rate per $1,000 of AV 2.4017 2.3335 2.3000 2.5000 2.5000
Total Tax Rate $ 9.6698 $ 9.6016 $ 9.5681 $ 9.7681 $ 9.7681
Average Assessed Value $ 300,000 $ 300,000 $ 300,000 $ 300,000 300,000

Tax Burden 2,901 2,880 2,870 2,930 2,930
a
Actual levy rate determined by county assessors' offices
Measure 5, which introduced property tax rate limits, was passed in 1990 and became effective starting in
the 1991-92 tax year. When fully implemented in 1995-96, Measure 5 cut property tax rates an average
of 51 percent from their 1990-91 levels.
Measure 50 was passed in 1997 and cut property taxes, introduced assessed value growth limits and
replaced most tax levies with permanent tax rates. Permanent tax rate equals the maximum rate without
voter approval. Measure 50 cut effective tax rates an average of 11 percent from their 1996-97 levels.
Taxes Paid by Average Homeowner

3,000
2,950
2,900
2,850
2,800
2,750
2,700
2,650
2020-21 2021-22 2022-23 2023-24 2024-25
Measure 5 Limits
$5 per $1,000 of Real Market Value (RMV)
$10 per $1,000 of RMV for general government taxes
Applied only to operating taxes, not bonds
For each property, school taxes and general government taxes compared to their limits respectively
Measure 50 Limits
Assessed Value (AV) for 1997-98 was set at 90% of 1995-96 AV for each property and permanent rates were
established for taxing districts
For existing property, annual growth of AV limited to 3%
For new property, AV = RMV multiplied by AV/RMV of similar property
199
PRINCIPAL PROPERTY TAXPAYERS IN DISTRICT BOUNDARIES

Principal Property Tax Payers for Multnomah County
Prior Year and Nine Years Ago
Taxing District - 311 Portland Public School District
2023 1 2014
Percentage Percentage
of Total of Total
Taxable Taxable Taxable Taxable
Taxpayers with Ten Highest Taxable Assessed Assessed Assessed Assessed
Assessed Values Value Rank Value Value Rank Value
Microstar KEG Management LLC $ 715,422 1 1.20 %

Pacifcorp (PP&L) 668,960 2 1.12 % $ 293,248 1 0.70 %
Portland General Electric Co 499,632 3 0.84 % 283,419 2 0.68 %
Weston Investment Co LLC 301,765 4 0.51 % 227,366 4 0.54 %
Portland of Portland 263,774 5 0.44 % 191,361 6 0.46 %
Comcast Corporation 255,046 6 0.43 % 249,713 3 0.60 %
111 SW 5th Avenue Investors LLC 189,499 7 0.32 %
Lumen Technologies INC 181,288 8 0.30 %
Fred Meyer Stores INC 161,718 9 0.27 %
Verizon Communications INC 161,658 10 0.27 %
Evraz Inc NA 219,673 5 0.53 %
AT&T Inc 166,194 7 0.40 %
Capref Lloyd Center LLC 156,532 8 0.37 %
CenturyLink 149,542 9 0.36 %
555 SW Oak LLC 142,665 10 0.34 %
Subtotal of Ten Largest Taxpayers 3,398,762 5.70 % 2,079,713 4.98 %
All Other Taxpayers 56,215,800 94.30 % 39,667,153 95.02 %
Total All Taxpayers $ 59,614,562 100.00 % $ 41,746,866 100.00 %
Notes
1
2022 and 2023 most current at time of distribution
Sources
Multnomah County, Division of Assessment and Taxation
Tax Supervising and Conservation Commission Annual Reports for the relevant fiscal year.
200
DEMOGRAPHIC DATA
Demographic and Economic Statistics
Last Ten Calendar Years
Multnomah County
Personal
Income Per Capita
(thousands of Personal Unemployment
Year Population dollars) Income (dollars) Rate2
2014 776,712 $ 36,588,018 $ 47,106 6.8

2015 790,294 38,906,295 49,230 5.7
2016 801,539 41,735,341 52,069 4.9
2017 807,555 43,873,915 54,329 4.1
2018 811,880 46,966,887 57,850 4.0
2019 812,855 49,399,774 60,773 4.0
2020 815,637 52,080,033 63,852 11.6
2021 815,871 56,502,646 70,331 5.6
1 1 1
2022 - - - 3.5
1 1 1
2023 - - - 3.5
201
DEBT SERVICE OVERVIEW
Pension Bonds
In October 2002 Portland Public Schools participated as one of forty-one Oregon school districts and
education service districts in issuing limited tax pension bonds. The proceeds were used to finance
a portion of the estimated unfunded actuarial liability of each participating school district with the
Oregon Public Employees Retirement System (“PERS”). The Oregon School Boards Association
(“OSBA”) sponsored this pooled limited tax pension bond program. The OSBA does not have a
financial obligation in connection with the bonds issued under the program. Except for the payment
of its pension bond payments and additional charges when due, each participating school district
has no obligation or liability to any other participating school district’s pension bonds or liabilities
to PERS. In April 2003, OSBA sponsored another pooled limited tax pension bond program with
thirty school districts and education service districts. Payments of yearly principal and interest are
recorded as financial statement expenditures in instruction and in support services.
On October 31, 2002, the District issued $210.1 million Limited Tax Pension Bonds, Series 2002
million are Series 2002B (current interest bonds). The Series 2002A Bonds were paid off June 30,
2020. The 2002B Bonds are payable annually through June 2028. During 2012, $14.2 million of
Series 2002 Pension Bonds were refinanced. The Series 2012 Refunding was paid off June 30, 2021.
On April 30, 2003, the District issued $281.2 million Limited Tax Pension Bonds, Series 2003
million are Series 2003B (current interest bonds). The Series 2003 Limited Tax Pension Bonds are
payable annually through June 2028.
On July 15, 2021 the District issued $399.4 million Full Faith and Credit Pension Bonds, Series 2021
(Federally Taxable). The Series 2021 Full Faith and Credit Bonds are payable annually through June
2040.
The District anticipates the total costs of financing the District’s UAL with Limited Tax and Full Faith
and Credit Pension Bonds will result in a significant savings to the District when compared to paying
for such costs as additional contribution rates to PERS.

As part of a $482.0 million capital bond measure passed by District voters in 2012, the District issued
the following General Obligation debt to finance school renovation and replacement:
On May 1, 2013, the District issued $68.6 million in General Obligation Bonds, Series 2013B. The
bonds mature on June 15, 2033 with principal payments due annually on June 15. On December
30, 2020 $50.4 million of Series 2013B General Obligation Bonds were refinanced through an
advance refunding.
On April 30, 2015, the District issued $244.7 million in General Obligation Bonds, Series 2015B.
The bonds mature on June 15, 2030, with principal payments due annually on June 15.
As part of a $790.0 million capital bond measure passed by District voters in 2017, the District has
issued the following General Obligation debt to finance school renovation and replacement:
202
On April 14, 2020, the District issued $441.3 million in General Obligation Bonds, Series 2020. The
On December 30, 2020, the District Issued $54.0 million in General Obligation Advance Refunding
Bonds, Series 2020C. The bond proceeds were used to redeem Series 2013B bonds. The bonds
mature on June 15, 2033, with principal payments due annually on June 15. The Series 2020C Bonds
maturing on or after June 15, 2031 are subject to optional early redemption. The total amount of
interest savings (economic gain) as a result of the refinancing is $6.2 million. The present value of
future cash savings as a result of the refinancing is $5.5 million.
As part of a $1.2 billion capital bond measure passed by District voters in November 2020, the
District issued the following General Obligation debt to finance school renovation and replacement:
On December 30, 2020, the District Issued $365.5 million in General Obligation Bonds, Series
2020B. The bonds mature on June 15, 2046, with principal payments due annually on June 15.
On April 27, 2023, the District Issued $420.0 million in General Obligation Bonds, Series 2023. The
Article XI-K of the Oregon Constitution allows the state to guarantee the general obligation bonded
indebtedness of school districts. For the Series 2013B, 2015B, 2017B, 2020, 2020B, and 2020C
General Obligation Bonds mentioned immediately above, the District participated in the Oregon
School Bond Guaranty program (ORS 328.321 to 328.356), whereby the State of Oregon (State)
guarantees all principal and interest payments until maturity will be made to bondholders when due.
Should the District fail to make a payment of debt service on these bonds when due, the State will
make the payment on behalf of the District, and then will seek recovery from the District. The State
may recover funds by means of intercepting any source of operating monies normally remitted from
the State to the District. Since the inception of the bonds, the District has not used the guarantee.
Other Debt
On November 9, 2016, the District issued $5.0 million in Full Faith and Credit Obligations, Series
2016. The obligations mature on December 1, 2031. The obligations carry a prepayment option
such that any or all outstanding maturities may be redeemed on or after December 1, 2018.
On August 4, 2016 the District issued $4.0 million in Qualified Zone Academy (QZAB) Bonds, Series
2016. The District pays no interest over the 20 year term of the bonds. The bonds carry a 4.39 percent
interest rate for structuring purposes, but the purchaser of the bonds receives a Federal tax credit
in lieu of interest earnings. The bonds mature on August 4, 2036.
Legal Debt Limit

ORS 328.245 establishes a parameter of bonded indebtedness for school districts. Aggregates are
governed by real market values within the District based on the following:
For each grade from kindergarten to eighth for which the District operates schools, fifty-five one-
hundredths of one percent (.0055) of the real market value. For each grade from ninth to twelfth
for which the District operates schools, seventy-five one-hundredths of one percent (.0075) of
the real market value. 10 years of Legal Debt Margin information from the District’s 2022 Annual
Comprehensive Financial Report is included on the following page.
203
LEGAL DEBT LIMIT
Legal Debt Margin Information
Last Ten Fiscal Years
Legal Debt Margin Calculation for Fiscal Year 2023

Real Market Value $ 157,078,161
Debt Limit (7.95% of Real Market Value) 1 $ 12,487,714

Amount of Debt Applicable to Debt Limit:
General Obligation Bonded Debt 1,479,546
Less: Amount Available in Debt Service Funds (15,516)
Amount of Debt Applicable to Debt Limit 1,464,030
Legal Debt Margin $ 11,023,684
Total net debt

applicable to the
limit as a
Total net debt percentage of
2008 $ Debt Limit
5,835,393 applicable
$ to limit- Legal
$ debt margin
5,835,393 debt
0.00%limit
2010
2012 $ 6,194,374
5,680,406 $ - $ 6,194,374
5,680,406 0.00%
2014 5,917,214 118,738 5,798,476 2.01
2015 6,517,491 382,186 6,135,305 5.86
2016 7,228,979 346,748 6,882,231 4.80
2017 8,501,342 309,076 8,192,266 3.64
2018 9,670,978 633,588 9,037,390 6.55
2019 10,472,898 526,062 9,946,836 5.02
2020 10,698,745 924,888 9,773,857 8.64
2021 11,149,825 1,220,405 9,929,420 10.95
2022 11,707,470 1,117,665 10,589,805 9.55
2023 12,487,714 1,464,030 11,023,684 11.72
Allowable Percentage of Real Market Value:

A
Kindergarten through eighth grade, 9 x .0055 4.95%
B
Ninth through twelfth, 4 x .0075 3.00%
Allowable Percentage 7.95% 1
Notes
1 ORS 328.245 establishes a parameter of bonded indebtedness for school districts. Aggregates are governed by real
market values within the District based on the following:
A
For each grade from kindergarten to eighth for which the District operates schools, fifty-five one-hundredths of one percent
B
For each grade from ninth to twelfth for which the District operates schools, seventy-five one-hundredths of one percent
Sources
Tax Supervising and Conservation Commission Annual Reports for the relevant fiscal year
204
BONDED AND OTHER DEBT
Bonded and Other Debt (In Thousands)
Outstanding at 2024-25 Principal 2024-25 Interest
Issue Date Series Original Issue June 30, 2024 Payments Payments
April 30, 2015 2015B 244,700 97,090 7,665 3,829

August 10, 2017 2017B 241,890 169,745 3,345 5,695
April 14, 2020 2020 441,320 267,390 44,140 11,931
December 30, 2020 2020B 365,465 267,255 - 6,918
December 30, 2020 2020C 53,965 47,545 4,295 737
April 27, 2023 2023 420,000 363,215 64,870 17,110
Limited Tax Pension Obligation Bonds
October 31, 2002 2002B 156,580 88,580 22,550 4,916

April 30, 2003 2003B 156,370 127,705 31,550 7,253
July 15, 2021 2021 399,390 362,365 14,220 7,456
Full Faith & Credit Ogligations
August 4, 2016 2016 Qualified Zone 4,000 2,600 200 -

November 9, 2016 2016 FF&C Taxable 5,048 2,973 335 84
Total 1,796,463 193,170 65,927
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LONG TERM DEBT
FY2024-25 School District 1J, Multnomah County, Oregon
Long Term Debt
Fiscal Year & Refunding Zone Bonds Debt 2016 Bonds Bonds Bonds Bonds Bonds Bonds TOTAL
Principal:
2025 68,320 200 335 7,665 3,345 44,140 - 4,295 64,870 193,170
2026 76,755 200 345 8,390 3,305 26,630 - 4,535 12,345 132,505
2027 83,940 200 355 9,165 3,780 29,010 - 4,780 13,955 145,185
2028 50,670 200 365 9,805 4,285 31,540 590 5,035 15,090 117,580
2029 18,495 200 375 10,675 4,780 34,190 850 5,300 16,665 91,530
2030-2034 111,525 1,000 1,198 51,390 32,475 55,420 49,765 23,600 62,515 388,888
2035-2039 151,345 600 - - 49,115 46,460 72,545 - 59,060 379,125
2040-2044 17,600 - - - 68,660 - 97,010 - 28,520 211,790
2045-2049 - - - - - - 46,495 - 90,195 136,690
2050-2054 - - - - - - - - - -
Principal Total $ 578,650 $ 2,600 $ 2,973 $ 97,090 $ 169,745 $ 267,390 $ 267,255 $ 47,545 $ 363,215 $ 1,796,463
Interest:
2025 19,625 - 84 3,830 5,695 11,931 6,918 737 17,110 65,929
2026 16,447 - 74 3,446 5,528 9,724 6,918 651 13,867 56,654
2027 12,818 - 63 3,027 5,363 8,392 6,918 560 13,249 50,390
2028 8,811 - 52 2,752 5,174 6,942 6,918 464 12,552 43,665
2029 6,686 - 41 2,262 5,045 5,365 6,888 364 11,797 38,449
2030-2034 27,858 - 54 4,362 22,319 13,518 30,278 816 48,523 147,728
2035-2039 13,410 - - - 16,354 2,842 20,785 - 33,453 86,844
2040-2044 440 - - - 7,323 - 11,198 - 19,911 38,873
2045-2049 - - - - - - 1,466 - 12,662 14,128
2050-2054 - - - - - - - - - -
Interest Total $ 106,095 $ - $ 368 $ 19,679 $ 72,801 $ 58,714 $ 98,287 $ 3,592 $ 183,124 $ 542,660
Total Debt Service $ 684,745 $ 2,600 $ 3,341 $ 116,769 $ 242,546 $ 326,104 $ 365,542 $ 51,137 $ 546,339 $ 2,339,123
Payments by Debt Service Fund, FY 2024/25
Fiscal Year & Refinding Zone Bonds Debt 2016 Bonds Bonds Bonds Bonds Bonds Bonds TOTAL
Fund 308 87,945 87,945
Fund 322 200 200
Fund 323 419 419
Fund 350 11,495 9,040 56,070 6,918 5,032 81,980 170,535
Total $ 87,945 $ 200 $ 419 $ 11,495 $ 9,040 $ 56,070 $ 6,918 $ 5,032 $ 81,980 $ 259,099
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PERSONNEL RESOURCE ALLOCATIONS
The charts on the following pages depict staffing allocations from the four previous years and this
year’s budget. These allocations are broken out by their program type. Descriptions of the type of
activity being carried out can be found below. Staff are further broken down by employee type.
Direct Instruction refers to any activity dealing directly with the teaching of students. Teaching may
be provided for students in a school classroom, in another location such as a home or hospital,
or in other learning situations, such as those involving co-curricular activities. All Others refers to
support services - services that provide administrative, technical, personal (such as guidance and
health), and logistical support to facilitate and enhance instruction; community services, such as
nutrition services; and all other areas in which the district provides direct personnel resources, such
as construction management.
For the 2024-25 budget year, the staffing allocations are preliminary and should not be considered
final. Assignments to the various programs can and will change as the District progresses through
the budget development, spring staffing, and fall balancing phases. Final staffing allocations are not
completed until after the beginning of the school year. For previous budget years, these allocations
are drawn from the final budgets.
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FTE BY MAJOR FUNCTION AND EMPLOYEE TYPE
Licensed Staff Teachers, Licensed Support Personnel, Counselors, and TOSAs (Teachers on Special Assignment)
‐
Classified Represented Educational Assistants, Secretarial, Clerical, Maintenance, and Transportation
‐
Non Represented Staff Professional Central Office and School-Based Staff
‐
Administrators Licensed Superintendent, Academic Administrators and Directors, Principals and APs/VPs
Administrators NonLicensed Operational and Business Administrators
Directors/Program Admins Operational and Business Directors and Supervisors
PBAM Function Actual 2020-21 Actual 2021-22 Actual 2022-23 Adopted 2023-24 Proposed 2024-25
11 - Regular Programs: Primary Instructional Activities

Licensed Staff 2,403.44 2,262.26 2,434.92 2,223.84 2,134.40
Classified Represented 185.84 196.06 221.03 201.63 164.73
Non Represented Staff 1.60 2.80 3.80 5.00 4.40
‐
Administrators Licensed 6.50 6.50 7.50 8.00 6.00
12 Special Programs: Instructional activities for students with special needs
Licensed Staff 593.48 538.02 525.26 488.72 547.93
Administrators Licensed 1.00
‐
Directors/Program Admins 1.00 1.00
14 Summer School Programs
Licensed Staff 1.50
‐ ‐
Classified Represented 1.00
21 Support Services—Students: Activities to assess and improve the well being of students
Licensed Staff 529.68 507.98 518.98 495.36 488.05
Administrators Non Licensed 1.00
‐
Directors/Program Admins 12.50 6.00 4.00 3.00 4.00
22 Support Services—Instructional Staff: Activities associated with assisting the instructional staff
Licensed Staff 276.23 270.01 263.37 265.37 234.80
‐
Directors/Program Admins 1.00 1.00 1.00
23 Support Services—General Administration: Activities associated with administering policy and operating the district
Administrators Non Licensed 4.00 4.00 3.00 5.00 3.00
‐
Directors/Program Admins 5.00 6.00 8.00 4.00
24 School Administration: Activities of School Direction and Supervision
Licensed Staff 39.53 6.74 3.58 0.50
‐
Directors/Program Admins 1.00 2.00 1.00
25 Support Services—Business: Activities including fiscal, operation and maintenance, and internal services
Administrators Licensed 3.00
Administrators Non Licensed 2.00 2.00 2.00 2.00
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‐ Function
PBAM Actual 2020-21 Actual 2021-22 Actual 2022-23 Adopted 2023-24 Proposed 2024-25
26 Support Services—Central: Activities other than general admin, which support instructional and supporting programs
Licensed Staff 2.5 10.00 15.00 5.70 2.00
Administrators Non Licensed 3.00 3.00 3.00 8.00 3.00
31 Food Services: Activities concerned with providing food to students and staff
‐
33 Community Services: Activities which are not directly related to educating students
‐
41 Facilities Acquisition and Construction: Activities concerned with the acquisition of land and buildings
Administrators Licensed - 0.25 - - -
Directors/Program Admins 2 1 1.5 1.5 1
Grand Total 6,630.58 6,274.09 6,519.66 6,246.47 5,995.12
2024-25 Budgeted Personnel Resource Allocations
0.65%
4.57% Licensed
7.97% Classified Represented
Non-Represented Staff
Administrators
Directors/Program Admins
29.97% 56.83%
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SCHOOL STAFFING
declines with the COVID-19 pandemic, enrollment losses continue but at a slower rate of decline.
Enrollment is still declining and expected to continue to decline, but not at the rate experienced
during the pandemic. During the pandemic, enrollment-related staff losses that schools would
have seen were offset using Elementary and Secondary School Emergency Relief Fund (ESSER)
grant funds. For 2024-25, these ESSER grant funds are no longer available to be used for school
staffing. Additionally, with declining enrollment and increased operating costs, school staffing
had to come into alignment with the projected enrollment. Therefore, a number of reductions and
changes were made in school staffing.
A goal for 2024-25 was to be more strategic and more specific about allocations to the schools that
need additional supports. After evaluating the central and school-based supports for schools and
reviewing input from the school administrators as to the highest need positions, the main priorities
for school staffing for 2024-25 were:
y Incorporate new contractual requirements for teacher planning time
y Move all 6-8 students to a 7-period day
y Implement the state requirement for 6-8 PE minutes
y Strategically invest in schools with the highest needs
` Continue the investment in school-based instructional coaches in grades K-8
§ Measure 98 funding is used for the high school instructional coaches
` Provide middle schools with a school-based behavior/climate allocation
` Reduce the equity allocation in grades K-8 and allocate school-based interventionists
to the schools with the highest needs based on MAP testing data instead (similar
positions were previously self-funded using equity and Title I allocations)
y Revise the equity allocation in high schools so all high schools receive an allocation, with that
allocation based solely on students directly certified by the state to receive free meals
y Reduce redundancies in some staffing areas
y Reduce previous investments that are not required, but nice to have, such as FTE adds above
the staffing thresholds
y Simplify reporting and budgeting within District’s Student Investment Account (SIA) allocation
by funding a number of these important investments on SIA, as they align with the purpose
of SIA (e.g. instructional coaches, interventionists, social workers, behavior/climate supports,
kindergarten educational assistants)
In order to meet the budget reductions needed in 2024-25, there were additional changes made
beyond the priorities listed above in school staffing allocations, such as:
y Class size threshold and ratio increases across all grade-levels
y Allocations moving to 0.2 increments, rather than 0.5, to better align with the school enrollment
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y Elimination of some allocations in order to accommodate the strategic investments in school
staffing noted above
` Discretionary support allocations to middle and high schools
` Library assistants at all levels
Beginning in 2019-20, in an effort to transform school and student achievement, differentiated
levels of supports and resources were allocated to the schools with the greatest needs. Schools
designated as Title I, Comprehensive Supports and Improvement (CSI), or Targeted Support and
Improvement (TSI) are considered those with the highest needs. CSI and TSI are federally required
designations under the Every Student Succeeds Act (ESSA) and the schools designated as CSI and
TSI are adjusted each year by the Oregon Department of Education.
The information below provides the details associated with staffing allocations to the schools for
2024-25, including the General Fund, City Arts Tax, and the Student Investment Account (SIA), with
notation of where allocations are differentiated based on school designations. There are additional
allocations via grants, which are noted at the end, as they cover many positions in schools.
K-5 and K-8 Formulas

K-5 Class Sizes
The number of teachers needed are identified for grades K-5 by sections of students. A section is
a group of students that are participating in a specific program. For instance, a section could be a
group enrolled in a traditional neighborhood program or a group enrolled in a language immersion
program. When assigning teachers based on sections, schools are able to ensure that there are
enough teachers to teach at each grade for each section.
Once school starts, additional teachers may be added to address unexpected enrollment.
Exceptions to the maximum class size may occur where a school facility does not have space for
an additional section, or if there are programmatic reasons for a slightly larger class size (as in an
immersion program).
Very few classes are expected to be at the maximum class size.
Homerooms are allocated based on the below class size maximums and result in the following class
size ranges. Bolded numbers represent changes for the coming year.
CSI Schools Title I Schools Other Schools
Maximum Typical Class Maximum Typical Class Maximum Typical Class
Grade
Class Size Size Ranges Class Size Size Ranges Class Size Size Ranges
KG 24 13-24 28 15-28 29 15-29
1 26 14-26 30 16-30 31 16-31
2 29 15-29 30 16-30 32 17-32
3 30 16-30 30 16-30 33 17-33
4 33 17-33 33 17-33 34 18-34
5 33 17-33 33 17-33 34 18-34
Class Size in Lottery-based K-5 Schools and Programs: Schools and programs that enroll students
through a lottery instead of through neighborhood attendance also follow the K-5 class-size ranges.
Target class size for lottery purposes are generally three students per class fewer than maximum
class sizes, as very few classes across the district are expected to operate at that level. Actual
enrollment may be higher or lower than the target, but still within the established class-size ranges,
depending on actual demand, proportion of Native speakers in DLI programs and other factors.
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K-5 Special Education (SPED) Focus Students and K-5 Homeroom participation
Students in SPED focus classrooms are counted as half time participants in homerooms when they
spend 1 to 3 hours in the general homeroom, which means these students are included in the
enrollment used for the homeroom allocation. If the focus classroom student does not attend a
general homeroom during the day, they will not be counted in the classroom size or enrollment for
the homeroom allocation. All focus class students are counted fully in the overall school enrollment
for the other allocations.
K-5 Arts, Physical Education, Library

Each K-5 school and grades K-5 at each K-8 school is allocated enough Art, PE and Library to meet
the core instruction minutes, new planning time requirements for elementary specialists, and for
each homeroom teacher to receive 45 minutes of planning time within the school day, on average
over the week.
y Art is allocated to ensure each K-5 Homeroom can have 90 minutes per week, PE is allocated to
ensure each K-5 Homeroom can have 90 minutes per week and Library is allocated to ensure
each Homeroom has 45 minutes.
y All Art, PE, and Library allocations are now allocated in 0.2 amounts based on the number of
K-5 Homerooms.
y Art and PE teachers are allocated to teach at least 6 K-5 homerooms per day, Teacher-Librarians
are allocated to teach at least 5 K-5 homerooms per day.
` In K-8 Schools, Art, PE, and Library for grades 6-8 will need to be staffed with the 6-8
Teacher Allocation.
y Students in SPED focus classrooms will be attending Art, PE, and Library with their homeroom.
K-5 Arts (more details)

The City of Portland, through the Arts Education and Access tax, provides funding for art teachers
for students in Kindergarten to 5th grades. This funding must be used to hire licensed teachers for
the arts (music, art, dance, drama) for students.
K-5 Arts Pathway Schools are allocated additional Art FTE to offer a second form of Arts for each
K-5 Homeroom for the full school year. All K-5 Arts Pathway schools must have both visual arts and
music. The Arts Pathway allocation incorporates the new planning time requirements.
Grades 6-8 Teacher Staffing in K-8 Schools

Beginning in 2024-25, all K-8 schools will utilize a 5 of 7 schedule for grades 6-8 and have been
allocated FTE to accommodate the 7-period day. Allocations account for the new planning time
requirement of 410 minutes per standard work week per educator and are rounded the nearest
0.2. In middle grades at a K-8, the number of teachers are allocated using the estimated number of
sections needed per grade level and program using a maximum size of 34 for Title I Schools and
35 for the Non-Title I schools.
K-8 Arts Pathway Schools are allocated additional Art FTE to ensure all grades 6-8 are offered Art.
6-8 Physical Education in K-8s

Each K-8 school is allocated PE teachers to ensure each student can have 3 quarters of PE per year
with a PE Teacher. The 6-8 PE allocation is included as part of the total 6-8 teacher allocation.
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K-5 and K-8 Counselors
Counselors are allocated using a ratio of 335:1, based on the total School Enrollment and the
allocations are rounded to the nearest 0.2.
K-5 School-Wide Support

The School-Wide Support Tables (shown below) indicate the number and types of positions
allocated to each school for administrative and other basic supports. The allocations are based on
the school size and configuration. FTE is shown in Licensed Equivalents, with Secretary positions
represented as half a certified FTE.
FTE Allocated by
<300 300-349 350-399 400-499 500-549 550-599 600-699 700-799
School Enrollment
Principal 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
Assistant Principal * * 1.00 1.00 1.00
Administrative Assistant 0.75 0.75 0.75 0.75 0.75 0.75 1.00 1.00
Instructional Coach 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
K-5 School Total 2.75 2.75 2.75 2.75 2.75 3.75 4.00 4.00
* Schools that are between 500 and 549 and are above 50% Historically Underserved receive an Assistant Principal.
K-8 School-Wide Support

FTE Allocatedby School Enrollment <250 250-299 300-399 400-499 500-599 600-699 700-799
Principal 1.00 1.00 1.00 1.00 1.00 1.00 1.00
Assistant Principal 1.00 1.00 1.00 1.00
Administrative Assistant 0.75 0.75 0.75 0.75 0.75 1.00 1.00
Instructional Coach 1.00 1.00 1.00 1.00 1.00 1.00 1.00
K-8 School Total 2.75 2.75 2.75 3.75 3.75 4.00 4.00
K-5 and K-8 Targeted Support

y Social Worker: All Title I schools are allocated 0.5 Social Worker, which must be used for a
Social Worker. A number of Title I schools also receive 0.5 grant-match to make the social
worker a 1.0 position.
y Academic Interventionist: Interventionist FTE is allocated based on student needs in 0.5
increments. Not all schools receive this allocation.
` Academic Interventionists are expected to work with students scoring 20th percentile
or below in MAP ELA and/or Math using the Fall 2023 MAP data. The goal of
213
Academic Interventionist is to use a data-driven approach to identify the lagging
skill needs of each student to design a targeted short-term cycle of intervention to
accelerate their learning to grade level
` At the elementary level, the primary focus will be literacy, but central support will be
inclusive of both literacy and math.
` At the middle school level, the allocation for reading and/or math are prescribed,
based on student needs.
y Kindergarten Education Assistants: Full-time KG EAs (35 hours per week) are allocated for
each KG Homeroom to schools where the total school population is 60% or greater historically
underserved students. The KG EAs are only allocated where the KG class sizes are 17 or higher.
K-5 and K-8 Equity

In an effort to align with our RESJ lens across the District, additional resources are allocated to
schools in need through Equity Funding. The equity allocation in grades K-8 is 4% of the total K-8
Teachers allocated across grades K-8, with 2% allocated based on Socio-Economic Status, and the
other 2% allocated based on Combined Historically Underserved. The allocations are rounded to
the nearest 0.5 increment. Note, K-5 Art teachers are not included in the total K-8 teachers used for
the allocation, as those are mainly funded by the City Arts Education and Access tax.
y Socio-Economic Status FTE is allocated to schools with over 20% of students who are eligible
for free meals by direct certification.
` Direct Certification is a proxy measure to determine economic disadvantage.

Students eligible to receive free meals by Direct Certification are students who are
eligible for free meals, as identified by the state. Students or families qualify for
Direct Certification through a number of avenues such as eligibility for Supplemental
Nutrition Assistance Program (SNAP) or Temporary Assistance for Needy Families
(TANF), Migrant Ed, McKinney Vento, or foster care.
` Starting in 2023, Medicaid was added as another way for families to qualify for free
or reduced priced meals in Oregon. Students who qualify for free meals via Medicaid
are counted as Direct Certification.
y Combined Historically Underserved FTE is allocated to schools with over 40% of students who
meet one of the following criteria: Special Education Eligibility, Limited English Proficiency, Free
meal eligibility by direct, African-American, Hispanic, Native American or Pacific Islander race.
Middle School Formulas

Middle School Teacher Staffing
The Middle School Staffing Formula changed in 2023-24 to align with the High School Formula
to provide a more equitable distribution of FTE across comprehensive middle schools, which
continues for 2024-25. In the new formula, there is a base allocation and a ratio based on the school
size, with differentiation for schools identified as Title-I. Immersion schools receive an additional
1.0 FTE per language.
Beginning in 2024-25, all middle schools will utilize a 5 of 7 schedule and have been allocated FTE
to accommodate the 7-period day. Allocations account for the new planning time requirement of
410 minutes per standard work week per educator and are rounded the nearest 0.2.
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Title Non-Title
Ratio 22.5:1 22.5:1
Base 2.0 FTE 0.0 FTE
6-8 Physical Education in Middle Schools

Each middle school is allocated PE teachers to ensure each student can have 3 quarters of PE per
year with a PE Teacher. The 6-8 PE allocation is included as part of the total 6-8 teacher allocation.
Middle School Counselors
Counselors are allocated using a ratio of 275:1, based on the total School Enrollment. The allocations
are rounded to the nearest 0.2.
Middle School School-Wide Support
FTE Allocated by
<400 400-499 500-599 600-699 700-799 800-899
School Enrollment
Principal 1.00 1.00 1.00 1.00 1.00 1.00
Assistant Principal 1.00 1.00 1.00 1.00 1.00 2.00
Administrative Assistant 0.75 0.75 0.75 0.75 0.75 0.75
Teacher-Librarian 0.50 0.50 0.50 0.50 0.50 0.50
Instructional Coach 1.00 1.00 1.00 1.00 1.00 1.00
School Climate/Behavior * 1.00 1.00 1.00 1.00 1.00 1.00

Middle School Total 5.25 5.25 5.25 5.25 5.25 6.25
* The School Climate/Behavior allocation can be used for the following:
y Restorative Justice
y Student Management Specialist
y Social Worker
Note: Campus Safety Associates are provided centrally and supervised through the Security Services
department.
Middle School Targeted Support

y Social Worker: All Title I schools are allocated 1.0 Social Worker, which must be used for
a Social Worker.
y Academic Interventionist: Interventionist FTE is allocated based on student needs in 0.2
increments. Not all schools receive this allocation.
` Academic Interventionists are expected to work with students scoring 20th percentile
or below in MAP ELA and/or Math using the Fall 2023 MAP data. The goal of
Academic Interventionist is to use a data-driven approach to identify the lagging
skill needs of each student to design a targeted short-term cycle of intervention to
accelerate their learning to grade level
215
` At the middle school level, the allocation for reading and/or math are prescribed,
based on student needs.
Middle School Equity

schools in need through Equity Funding. The equity allocation in grades K-8 is 4% of the total K-8
Teachers allocated across grades K-8, with 2% allocated based on Socio-Economic Status, and the
other 2% allocated based on Combined Historically Underserved. The allocations are rounded to
the nearest 0.5 increment.
y Socio-Economic Status FTE is allocated to schools with over 20% of students who are eligible
for free meals by direct certification.
y Combined Historically Underserved FTE is allocated to schools with over 40% of students who
meet one of the following criteria: Special Education Eligibility, Limited English Proficiency,
Free meal eligibility by direct, African-American, Hispanic, Native American or Pacific Islander
race.
9-12 Formulas
Grades 9-12 Teacher Staffing
Teacher allocation for high schools is based on the total projected enrollment with a base allocation
in both large and small schools. Schools identified as needing additional support (TSI and CSI)
will continue to be allocated on a better ratio. Additional targeted investments for high schools in
response to the COVID-19 pandemic include credit recovery teacher FTE for all schools. This FTE
is continuing in all high schools for 2024-25.
TSI / CSI Schools OtherSchools
Small Schools Ratio 23.8:1 24.7:1

<1,000 Base 5 FTE 5 FTE
Large Schools Ratio 26.7:1 27.4:1

>1,000 Base 9 FTE 9 FTE
High School Counselors

Counselors are allocated using a ratio of 300:1, based on the total School Enrollment. The allocations
are rounded to the nearest 0.5.
High School School-Wide Support

216
FTE Allocated by
<600 600-699 700-1199 1200-1399 1400-1599 1600+
School Enrollment
Principal 1.00 1.00 1.00 1.00 1.00 1.00
Vice Principal 1.00 1.00 2.00 2.00 2.00 3.00
Administrative Assistant 1.00 1.50 1.50 1.75 2.00 2.00
College/Career
1.50 1.50 1.50 1.50 1.50 1.50
Coordination *
Teacher-Librarian 1.00 1.00 1.00 1.00 1.00 1.00
Social Worker 1.00 1.00 1.00 1.00 1.00 1.00
Bookkeeper/Business
0.50 0.50 0.50 0.50 0.50 0.50
Manager **
High School Total 7.00 7.50 8.50 8.75 9.00 10.00

* 1.5 Career Coordinator allocation = 2.0 actual FTEs used, due to position classification
** Allocation must be used to fund either a Business Manager or Bookkeeper. Schools can only have 1 of these positions.
Note: There are additional support staff provided centrally and not shown above:
y Campus Safety Associates are provided centrally and supervised through the Security
Services department
y Athletic Directors are provided centrally through the Athletic department
High School Equity (Socio-Economic Status FTE)

schools through Equity Funding. The high school equity allocation changed for 2024-25.
y All high schools receive equity allocations now.

y The equity allocation is 9% of the total Teachers allocated for high schools. The allocation is
based on each school’s number of students who are eligible for free meals by direct certification
and the allocations are rounded to the nearest 0.5 increment.

y There is no longer an allocation based on Combined Historically Underserved.

y The elimination of the Discretionary Support helps fund this shift in the Equity allocation.
217
Additional Need-Based FTE
A formula cannot always reflect the special circumstances of a particular school. As a result, it is
sometimes necessary to make additional allocations to account for unusual school requirements
or schools in transitioning situations. Some examples are high schools going through significant
transition due to capital improvement/bond planning, single-admin schools with multiple K-5
special education focus classrooms, or special program requirements, such as IB in grades K-8.
Grant Funds and Special Revenue Funds

Many schools have grant and/or special revenue funds that provide for additional staff in the schools.
ESSA Partnership Funds for CSI and TSI Schools

Schools identified for CSI or TSI support will receive Federal School Improvement Funds to Support
CSI and TSI Schools. CSI/TSI schools will be provided an individual school allocation calculated
using ODE’s methodology. Recipients are expected to use these funds to enhance school-level
activities to support focal students and continuous improvement efforts informed by comprehensive
data analysis and ongoing community engagement.
Title IA Allocations
The largest single source of Federal grant funds that provide additional FTE for both certified and
classified staff in the schools is the Federal Title IA grant. Most of the Title IA funds received by
the District are allocated directly to elementary, middle and K-8 schools where at least 33% of the
students would qualify for Free meals through Direct Certification. High schools receive Title IA
funding if they are identified as “High Poverty”, which is equivalent to 46.9% of students who qualify
for free meals through Direct Certification. The funds are targeted to support students from low
income families. Dollars are allocated per qualifying student.
Remaining Title IA funds are allocated centrally and most notably funds our McKinney-Vento
Homeless supports. Title IA allocations to charter schools are calculated in exactly the same
way as allocations to PPS schools. In compliance with Federal requirements, private schools
receive equitable support for the Title IA eligible students who attend the private schools that are
located within the PPS boundaries.
The allocations to Title IA schools are based upon a count of eligible students. These funds are
intended to provide supplemental support to students. Any use of Title IA funds for staffing must
be supplemental to the core requirements
High School Success Fund

High School Success is a fund initiated by ballot Measure 98 in November 2016. Funding is provided
to establish or expand programs in three specific areas: Dropout Prevention, Career & Technical
Education (CTE), and College Level Education Opportunities.
High Schools receive additional FTE through Measure 98 funding for the following types of positions,
which may vary by school: student success team leads, instructional coaches, release time for 9th
grade teachers to collaborate, student attendance coaches, CTE teachers, learning acceleration
specialists, and college coordinators.
PPS Parent Fund

One-third of all funds raised (after the first $10,000) by Local School Foundations is set aside for
the PPS Parent Fund. The Fund for PPS stewards and distributes the funds through PPS Parent
Fund Awards to high-need schools using demographic data; a formula that is examined each year
to ensure the funds are reaching the highest need schools. These funds may be used for staffing,
contracts, or supplies within district guidelines with the goal of supporting the School Improvement
Plan. Parent Fund Awards are intended to be expended each year because they are awarded based
on current student demographics.
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English Language Development Staffing
English Language Development (ELD) school-based funding and staffing is a supplemental
allocation intended to support school ELD programs and services. ELD staffing allocations, for
both classified and licensed staff, must be used to help students attain proficiency in English, which
is critical to their overall academic success.
Beginning with the 2022-23 staffing, PPS revised the ELD staffing methodology. ELD licensed and
classified FTE is allocated based on weighting students based on proficiency levels. This change
was made to allocate FTE to students based on need for ELD services. For example, PISA students
are high school newcomers to the United States; Emerging students have lower levels of proficiency
and require more support in comparison to a student who is identified as progressing. In the
past, calculations were based on the number of students and kindergarten students at Immersion
schools were not included in those counts. All ELD students are now included in the weighting and
calculations. This revised methodology remains unchanged for 2024-25.
School FTE allocations are based on the most current English Language Proficiency Assessment
(ELPA) or the ELPA Screener scores, if no ELPA test has been taken, for each student slated to attend
the school in the next year.
The weighting provides FTE for ELD staff as well as additional FTE to support ELD students
throughout the day.
Proficiency Level Weight for ELD Staffing

Weighting for General
(Domains = Reading, Writing, Allocation Based on
Fund Staffing Formulas*
Speaking, and Listening) Need for ELD Services
PISA Students 1.0 2.375
Emerging 1.0 1.5
No Test Taken 1.0 1.0
Progressing with a total sum of 4-8 from

1.0 1.25
all assessed domains
Progressing with a total sum of 9-13 from

1.0 1.0
all assessed domains
Progressing with a total sum of 14-15

1.0 0.5
from all assessed domains
Progressing with a total sum of 16-17

1.0 0.25
from all assessed domains
Progressing, ready to test out, with a total

1.0 0**
sum of 18 from all assessed domains
* 1.0 weighting of ELD students is included in all general fund staffing formulas including instructor FTE, homeroom class
rooms, Equity FTE, counselor ratios, etc.
** A weight of 0 is only used for the initial staffing allocations as students are assumed to test out. A weight of 0.25 will be used
after Spring ELPA scores are received, for any students who did not exit.
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Licensed ELD staffing formula:
ELD Teacher staffing is based on the sum of the weighting of students and allocated as described
in the table below:
EB Students (weighted) Teacher Allocation
Allocated Itinerant ELD Teacher or

1-14
Language Support Teacher (0.25)
15-35 0.50
36-56 1.00
57-81 1.50
82-106 2.00
107-136 2.50
137-166 3.00
167-197 3.50
198-228 4.00
229> 4.50
Bilingual Educational Assistants

Bilingual Educational Assistant (EA) staffing is based on the sum of the weighting of students. EAs
provide students support during core classes and provide invaluable support for linguistically
diverse families. This allocation model is described in the table below:
EA Allocation
EB Students (weighted)
(0.875 FTE (35 hours) considered full-time)
Fewer than 50 No EA Allocation
50-99 0.438 FTE (half-time EA)
100-149 0.875 FTE (1 EA)
150-199 1.313 FTE (1.5 EAs)
200-249 1.75 FTE (2 EAs)
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Special Education (SPED) Staffing
Special Education funding must only be used to provide special education, related and
supplementary aids and services, specifically written into a student individualized education
plan, for students determined eligible for special education. Special Education resources are
supplemental to the core and intervention instructional program and are not allocated to supplant
the core instructional or intervention resources.
Special Education staff includes Learning Center teachers, Speech Pathologists, School Psychologists,
Paraeducators, Physical Therapists, and Occupational Therapists, and other specialists. Special
Education services also include classrooms located in various schools, designated for the support
of students receiving special education services. The methods for allocating Learning Specialists
(Special Education teachers) for these various settings are described below.
Allocations of teachers and assistants are made on the basis of the best information available at the
time staffing is completed in the spring. Depending upon the resources available, these allocations
may be adjusted based on updated information at the beginning of the school year.
To meet the budget reductions needed for 2024-25 district-wide and incorporating the new contract
requirements, there have been some changes in the allocations. These changes are resulting in
an increase in school psychologist FTE, Speech Language Pathologist FTE, and teacher FTE. The
staffing listed below outlines the current staffing levels for 2024-25.
School Psychologists (K-12)

y School Psychologists caseloads are determined by the ratio of School Psychologist FTE
to students receiving special education services to the nearest .20 FTE as identified in the
Collective Bargaining Agreement.
y A School Psychologist’s schedule is divided into full days at each school they serve (a 0.2 FTE
is equal to an 8 hour day).
y School Psychologist FTE are centrally managed.
y Schools that are part of the School Based Mental Health Grant are allocated School Psychologist
FTE at a ratio of 1:500.
y School Psychologist assignments are determined on a 3 year rotation and the 2024-25 school
year is the 2nd year of the rotation.
2024-25 Students Who

Receive Special Education
Grade-Level Notes
Services to School
Psychologist Ratio
School Psychologists are

allocated to PPS Schools Previously based upon total
K-12 at a ratio not to exceed school enrollment (1:850 for
1:135 Students that receive K-8, K-12 and 1:1000 for HS)
special education Services
PPS Participates in the School Based

Mental Health Grant Program that
Comprehensive School
provides additional funds to support
Psychologist Assignments
implementation at selected schools
1:500 - Total enrollment
of the Comprehensive School
Psychologist Program
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Speech and Language Pathologists (K-12)
y Speech and Language Pathologists are allocated based on the number of students receiving
speech services.
y Allocations are rounded to the nearest 0.2 FTE to provide for full days at each school, reducing
lost service due to time spent in travel between buildings.
y Speech and Language Pathologists are centrally managed.
Students to Speech and Language

Grade-Level
Pathologist Ratio
K-8 1:50
HS 1:55
Special Education Program

Staffing allocations for Specialized Education programs is as follows, with a student goal of 13, per
classroom:
Therapeutic
Mental Health Service
Intervention
Grade- Teacher Para- Provider FTE - Student
Program Type Coach (TIC)
Level FTE educators Staffing Ratio (Round to
FTE - Student
nearest .1 FTE)
Staffing Ratio
0.039 Staffing
Factor (13 0.039 Staffing Factor (13
K-5 1 3
Students is .5 Students is .5 FTE)
FTE)
Social Emotional 0.039 Staffing Factor (13

6-8 1 3 n/a
Skills (SES) students is .5 FTE)
.077 Staffing
Factor (13 .077 Staffing Factor (13
HS 1 2
Students is 1.0 Students is 1.0 FTE)
FTE))
Communication
K-5 1 3
Behavior (CB)
Intensive Skills
K-12 1 3
Centers
CB Team 7-8 1 2
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Learning Center Teachers (K-12)
All Learning Center teachers are allocated in 0.5 FTE increments. The learning center ratio for K-5,
K-8, 6-8 and K-12 are as follows:
K-8 Learning Center Formula

y Every 14 eligible students = 0.5 FTE
High School Learning Center and High School CB Team Formula

y Every 15 eligible students = 0.5 FTE
y 1 paraeducator for HS CB Team
Designated Adult Support Paraeducators

y Designated paraeducators will be assigned to schools to meet the needs of a specific student
as indicated by services on an Individual Education Plan (IEP).
y All designated support paraeducators for adult assistance in all grades K-12 will be allocated
from an FTE pool managed by the central Special Education department.
y Designated supports are assigned to a student based on the need outlined within the IEP.
y These supports are removed when the support is no longer required for that student or the
student no longer attends the school.
y IEPs are expected to have specific plans focused on developing independence and goals for
removal of the designated adult support.
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STUDENT ENROLLMENT HISTORY AND PROJECTED
ENROLLMENT
declines with the COVID-19 pandemic from 2019-20 to 2021-22, enrollment losses continue but
at a slower rate of decline. Enrollment is still expected to decline, but not at the rate experienced
during the pandemic. The graph below shows the impact of the pandemic on actual enrollment
and future projections.
The process of projecting enrollment
figures is also called “forecasting”; these
figures have been computed by Portland
State University’s Population and Research
Center (PRC). PRC has calculated district
enrollment projections for PPS since 1999.
Projections account for changes in school
configuration (e.g., adding a grade, a new
school or program, a program expansion,
changes in transfer policy or boundaries,
or changing demographic factors) and
neighborhood changes (e.g., known future
housing developments). PRC provides
three different levels of district enrollment
forecasts – low, middle and high. The
middle forecast is used, and low and high forecasts show the potential variance.
PPS’ enrollment projections by PRC are done at the district, cluster and school level. PRC uses a
“grade progression model,” also referred to as a “cohort survival method” to forecast enrollment
at individual schools. Projected enrollment in any given school and grade is based on the previous
year’s grade at that school with adjustments for how students have progressed from grade to
grade in the recent past. For example, next year’s third grade enrollment at School A is based on
the current number of second graders in School A and the percent of students matriculating from
second grade to third grade at School A in the previous three years.
Beginning in 2018-19, PRC generated enrollment projections separately for the Neighborhood and
co-located program for each grade in grades K-8. For example, School B has both a Neighborhood
and Immersion program. The projections for each grade is broken out between the Neighborhood
and Immersion program.
For the beginning grade level at a school (i.e., Kindergarten, 6th, and 9th grades), projections are
based on the historic share of residents that attend the schools and on transfer trends. Kindergarten
forecasts are informed by birth data collected by health agencies.
All school level forecasts are reconciled with the overall cluster and district projections. PRC
projections are completed in December, and adjustments to the PRC forecast may be made later
in the year when there are school consolidations, program changes or expansions, configuration
changes, changes in the numbers of students to be accepted for transfers and other factors
associated with the transfer process, and any other changes that would not be known by PRC at
the time of their forecast.
224
STUDENT PERFORMANCE MEASURES
Four Year Cohort Graduation Rates
The four-year cohort graduation rate is the percentage of students in the cohort who earn a high
school diploma or modified high school diploma within four years of entering high school. Students
earning General Education Development (GEDs), or adult high school diplomas, or extended
diplomas are not counted as graduates.
Oregon Department of Education (ODE) calculates graduation rates for accountable schools
throughout the state. The graduation cohort for a school is made up of all students in the cohort
whose last accountable enrollment was at that school.
Students leave a school’s cohort if they transfer:
y To another accountable school, including a charter school
y Out of the district, state or country
y To home or private school
Students remain in a school’s cohort if they:
y Transfer to a community-based alternative program
y Transfer to a non-accountable district program
y Drop out
The following data are the four-year cohort graduation rates for 2018-19 through 2022-23. Even
though the district four-year cohort graduation rate declined slightly in 2022-23, PPS continues
to have a higher four-year cohort graduation rate than the state. The 2022-23 rate may have been
deflated by the teacher strike and staff not being available to review and correct potential dropouts/
transfers out, which impacts the cohort denominator.
Source: ODE Cohort Graduation Rates
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Dropout Rates
Dropout rates are one-year rates and are unrelated to the four-year cohort graduation rates. ODE
calculates one-year dropout rates for accountable schools throughout the state.
As defined in ORS 339.505, a dropout is an individual who has enrolled for the current school year,
or was enrolled in a previous school year and did not attend during the current school year:
y Is not a high school graduate
y Has not received a GED certificate
y Has withdrawn from school
Dropouts do NOT include students who:
y Transferred to another district, state or country
y Transferred to home or private school
y Are enrolled in an alternative school or hospital education program
y Are enrolled in a juvenile detention facility
y Are enrolled in a foreign exchange program
y Are temporarily absent because of suspension, a family emergency, or severe health problems
that prevent attendance at school
y Received an Extended Diploma, Adult High School diploma, GED, or alternative certificate
y are deceased
The following data are the one-year dropout rates for 2018-19 through 2022-23. Due to the
emergency suspension of the requirement to withdraw students after 10 days of consecutive
absence during the COVID pandemic, the dropout rates for 2019-20 and 2020-21 were artificially
depressed. The spike in 2021-22 was at least partially due to “catchup” from students who normally
would have been reported as a dropout in a previous year. The 2022-23 rate may have been inflated
by the teacher strike and staff not being available to review and correct the records of potential
dropouts.
Source: ODE Dropout Rates
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ODE Statewide Assessments
Oregon public schools test students in English Language Arts (ELA) and math in grades 3 through
8 and grade 11. Oregon’s ELA and math summative assessments go beyond multiple-choice
questions to include extended response and technology enhanced items, as well as performance
tasks that allow students to demonstrate critical-thinking and problem-solving skills. Performance
tasks challenge students to apply their knowledge and skills to respond to complex real-world
problems. They can best be described as collections of questions and activities that are coherently
connected to a single theme or scenario. These activities are meant to measure capacities such
as depth of understanding, writing and research skills, and complex analysis, which cannot be
adequately assessed with traditional assessment questions.
Overall results for all schools and grades for PPS and the State for math and ELA are shown below.
Due to the COVID pandemic, the statewide assessments were halted so there are no data available
for 2019-20 and 2020-21. Statewide testing resumed in 2021-22.
PPS ELA and math scores both increased in 2022-23 and PPS scored approximately 12.4% higher
than the state in ELA and 15.6% higher than the state for math in 2022-23.
Source: ODE Statewide Assessments
227
STUDENT DEMOGRAPHICS
Student Equity Demographics
The District has two demographics that are used as measures of equity: Direct Certification and
Combined Historically Underserved. Direct Certification is a subset of Combined Historically
Underserved. The overall percentages for PPS are displayed below. Both percentages rose slightly
with the COVID pandemic and the increase in 2023-24 can be partially attributed to a change in
the Direct Certification identification at the state-level. Starting in 2023, Medicaid was added as
another way for families to qualify for free or reduced priced meals in Oregon. Students who qualify
for free meals via Medicaid are counted as Direct Certification.
Source: PPS October 1 Enrollment

The Combined Underserved category was originally established by the Oregon Department of
Education as part of the requirements of the ESEA Waiver. PPS’ current definition of Combined
Underserved includes students eligible to receive:
y Free meals by Direct Certification
y Special Education Services
y English Language Development (ELD) services
Or:
y Students with any of the following races, ethnicities, or ancestry:
` Black
` Latino/Hispanic
` Native American
` Pacific Islander
Students eligible to receive free meals by Direct Certification are students who are eligible for free
meals, as identified by the state. Direct Certification status is determined by state agencies and
shared electronically with school districts. Students or families qualify for Direct Certification through
a number of avenues such as eligibility for Supplemental Nutrition Assistance Program (SNAP) or
Temporary Assistance for Needy Families (TANF), Migrant Ed, McKinney Vento, or foster care.
228
Starting in 2023, Medicaid was added as another way for families to qualify for free or reduced
priced meals in Oregon. Students who qualify for free meals via Medicaid are counted as
Direct Certification.
Direct Certification does not include students eligible for:
y Free or reduced meals by paper application
y Free meals because they are enrolled in a CEP school but are not Direct Certified by the state.
Free Meal by Direct Certification is the only comparable measure of economic hardship across
all schools.
Special Education and English Language Learners Subgroups

Students eligible for Special Education are students with an Individualized Education Program (IEP)
receiving special education services.
Students identified as English Language Learners are students who are eligible to receive English
Language Development (ELD) services.
There has been a slow but steady increase in the percentage of Special Education Students at PPS
since 2019-20, with the largest increase in 2023-24.
Due to a statewide change in the Assessment in 2019-20, more students were identified as English
Language Learners across the state, which is what the PPS data reflects as well. Additionally, due
to the COVID pandemic, students were not tested which has impacted the 2020-21 and 2021-22
percentages. Students began testing again at the end of 2021-22 school year, so the 2022-23
data reflects the impact of the COVID pandemic. We have also been experiencing an increase in
the number of incoming students needing services, which the 2023-24 data continues to reflect.
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Student Race/Ethnicity Percentages
The overall percentages of PPS students by race/ethnicity has shifted slightly over the past five years.
There has been a slight decline in White, Asian, and Black students whereas there has been a slight
increase in Multiple-Asian/White, Latino and Multiple-Other Ancestries students. The percentages
of students by race/ethnicity vary by school, which can be seen on each of the individual school
summaries in Volume II.
Per the Federal race/ethnicity reporting requirements, Latino ethnicity includes students identified
as Hispanic/Latino regardless of race.
PPS separates the Multiple Races category into two categories, Multiple-Asian/White, which includes
non-Latino students identifying only as Asian and White; and Multiple-Other Ancestries, which
includes non-Latino students identifying with multiple races including at least one of Black, Native
American, or Pacific Islander.
HU and Not-HU reflects whether or not the race/ethnicity is considered historically underserved
(HU).
230
CHARTER SCHOOLS
Charter schools are public schools that are intended to provide innovative programs with specific
educational philosophies and/or delivery models that offer additional options for students and
families within the public school system. District sponsored charter schools have entered into a
contract with Portland Public Schools for sponsorship and they maintain a high level of autonomy
in exchange for increased accountability. PPS passes through the charter schools’ share of the
State School Fund based on the funding formula outlined in Oregon’s Charter School Law (ORS
338.155). The PPS Charter Schools Office is part of the Multiple Pathways to Graduation Department
which supports all contracted schools. A key component of the Charter Schools Office is to provide
oversight and support to ensure that terms under the sponsorship agreement are met.
PPS-Sponsored Charter Schools:

y KairosPDX Learning Academy – Grades K-5, focused on culturally responsive practices to
cultivate student engagement and achievement.
y Le Monde French Immersion Charter School – Grades K-8, French immersion instruction.
y Portland Arthur Academy – Grades K-5, using a Direct Instruction model.
y Portland Village School – Grades K-8, Waldorf-inspired education.
y The Emerson School – Grades K-5, curriculum grounded in project-based learning.
State-Sponsored Charter Schools in PPS:

y Cottonwood School of Civics and Science – Grades K-8, offering place-based education.
y Ivy School – Grades K-8, a Montessori charter school.
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COMMUNITY BASED ORGANIZATIONS (CBOS)
Contracted Private Alternative Schools or more commonly known as Community Based
Organizations (CBO schools) complement Portland Public Schools educational re-engagement
efforts. Each school provides a unique range of supports for students working toward their PPS
diploma or GED.
The funding formula for CBO schools is outlined in state statute (ORS 336.635) and is based on the
district's Net Operating Expenditure (NOE). The NOE is a per student rate. This, in conjunction with
the number of students to be served and student demographics, are the primary factors PPS uses
to determine CBO funding. Funding is detailed in each school's annual contract. This contract also
codifies the contractual relationship between PPS and each school.
Funding to CBOs comes from both the General Fund and the Special Revenue fund. Funding
amounts in the budget book are projections and will be dependent on external factors (e.g. state
school fund, corporate excise taxes, etc.). Specific funding details are outlined in each CBO’s annual
contract.
CBO Schools Contracted with PPS

y Helensview* (*funded via state resolution dollars)
y Rosemary Anderson Middle and High School
y Mt Scott Learning Center
y NAYA Many Nations Academy
y Open School East
y Portland Community College: Gateway to College & YES to College
y Portland Youth Builders
y Youth Progress Association
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GLOSSARY OF TERMS AND ACRONYMS
A
Account Codes - The account codes identify the nature of the expenditure, and is based on the
Oregon Department of Education’s Program Budgeting and Accounting Manual. An example of a
complete chart of accounts consist of the following elements:
Object Function Area

Fund Dept ID Proj/Grant*
(Account) (Program) (Class)
# of Digits 6 3 4 5 5 5
Account Code 511100 205 2156 11211 18000 G1800

Description of Licensed
Fund or Use Grant Fund George MS MS Programs Math Title I - School
Teacher
*Project/Grant field is only used if funding is from a project or a grant, such as Title I or SIA.
A complete list of the chart of accounts, with descriptions of products or services, is shown in the
Introductory Information section of this book.
Accrual Basis - The basis of accounting under which revenues are recorded when earned or when
levies are made, and expenditures are recorded as soon as they result in liabilities, regardless of
when the revenue is received or the payment is actually made.
Accrue - To record revenues when earned or when levies are made and to record expenditures as
soon as they result in liabilities, regardless of when the revenue is actually received or the payment
is actually made.
Accrued Liabilities - Amounts owed but not yet due; for example, accrued interest on bonds or
notes.
Accrued Revenues - Levies made or other revenue earned and not collected regardless of whether
due or not.
ACT (American College Test)
ADA (Americans with Disabilities Act)
ADM (Average Daily Membership) - Average student enrollment is the measure that indicates the
average number of students in membership (enrolled) on any given day over a school year. It is
calculated based on the total days students are enrolled (present or absent) divided by the number
of days in a school year.
Administrative Support Tables - Besides using a student teacher ratio to staff schools, schools are
allocated FTEs based on Administrative Support tables (shown in the Staffing Overview section of
this document). Administrative Support provides FTEs for Principals and other administrative staff,
such as assistant principals, vice principals, and secretarial/data staff.
Administrators, Licensed - Persons assigned to administrative or supervisory positions who meet

standards of eligibility established and who have training or licensure relevant to specific positions
within the District. This includes positions such as the Superintendent, Assistant Superintendents,
Senior Directors, School Principals, etc.
233
Administrators, Non-Licensed - Administrative or supervisory positions not requiring any type of
licensure but who meet eligibility and or needs set forth by the District. This category is primarily
made up of cabinet level managers that support the business operations of the District.
ADMr (Average Daily Membership Resident) - Students that the district claims as residents for State
School Funding. Some residents may attend school in another district.
ADMw (Average Daily Membership Weighted) - The major component of the State School Fund
is ADMw which is ADMr with weightings added for the following factors:
Factor Weight Data Source
Special Education 1.00 times December Special Education Census
English Second Language 0.50 times ELL, ADM student data submissions
Pregnant & Parenting (P&P) 1.00 times P&P, ADM Student data submissions
Poverty Factor 0.25 times Census data – proportionally adjusted
Foster Care/Neglected and Delinquent 0.25 times Dept. of Human Resources counts
Adopted Budget - The final version of the budget that has been adopted by the Board of Education
after a hearing with the Tax Supervising and Conservation Commission (TSCC) and meeting all
requirements under local budget law.
Ad Valorem Taxes - Taxes levied on the assessed valuation of real and personal property which,
within legal limits, is the final authority in determining the amount to be raised for school purposes.
Ad Valorem Taxes Levied by School System - Taxes levied by a school system on the assessed
valuation of real and personal property located within the school system which, within legal limits,
is the final authority in determining the amount to be raised for school purposes. Separate accounts
may be maintained for real property and for personal property.
Allocations - An appropriation divided into amounts used for certain periods or for specific purposes.
Alternative Education - See Multiple Pathways to Graduation (MPG).
Amortize - The gradual payment of an amount owed according to a specified schedule of times
and amounts.
Annual Comprehensive Financial Report - An annual report that is required by ORS 297.405-
297.555, which represents the District’s financial position and activity. This report is audited by an
independent firm of Certified Public Accountants.
AP (Advanced Placement)
Appropriation - A legal authorization granted by the school board to make expenditures and to
incur obligations for specific purposes. An appropriation is usually limited in amount and the time
when it may be expended.
Approved Budget - The version of the budget that has been approved by the Board of Education
acting in their capacity as the Budget Committee for PPS.
A-ROI (Academic Return on Investment)
234
ARP or ARPA (The American Rescue Plan Act, 2021) - See ESSER III
ARRA (American Recovery and Reinvestment Act of 2009)
Arts Education and Access Income Tax (Arts Tax) - This local tax funds art and music teachers for
elementary school students for grades KG-5.
Assessed Valuation - A valuation set upon real and personal property by a government as a basis
for levying taxes.
Assets - Resources owned or held by PPS, which have monetary value.
ATU (Amalgamated Transit Union) - Bargaining representative for Student Transportation bus
drivers.
Audit - The examination of records and documents, and the securing of other evidence for one or more
of the following purposes: (a) determining the propriety of proposed or completed transactions, (b)
ascertaining whether all transactions have been recorded, and (c) determining whether transactions
are accurately recorded in the accounts and in the statements drawn from the accounts.
B
BESC (Blanchard Education Service Center) – Former name of headquarters of Portland Public
Schools, located at 501 North Dixon Street, across from the Rose Quarter in North Portland. During
the 2022-23 school year, the headquarters was renamed to Dr. Matthew Prophet Education Center
or Prophet Education Center (PEC) after Dr. Matthew Prophet.
Board of Education (also School Board or Board) - Consists of the elected or appointed body,
which has been created according to State law, vested with responsibilities for educational activities
in a given geographical area. (See the District Overview section of this document for a list of the
Directors and the zones to which they were elected.)
Bond - A written promise, generally under seal, to pay for a specified sum of money (face value)
at a fixed time in the future (date of maturity) and carrying interest at a fixed rate, usually payable
periodically. The difference between a note and a bond is that the latter usually runs for a longer
period of time and requires greater legal formality.
Bond Discount - The excess of the face value of a bond over the price for which it is acquired or
sold. The price does not include accrued interest at the date of acquisition or sale.
Bond Premium - The excess of the price at which a bond is acquired or sold, over its face value. The
price does not include accrued interest at the date of acquisition or sale.
Bonded Debt - The part of the school system debt, which is covered by outstanding bonds of the
system.
Bridge Year - A transition period during which a program or department might receive some form
of interim funding. In regards to Title I, a bridge year refers to a period during which a school may
not meet the eligibility criteria to receive funding, but may continue to receive funding if they were
eligible to receive Title I funding the previous year and is expected to be eligible to receive Title I
funding in the following year.
235
Budget - Written report showing the local government’s comprehensive financial plan for one fiscal
year or for a 24-month budget period. It must include a balanced statement of actual revenues
and expenditures for each of the last two budgets and estimated revenues and expenditures for
the current and upcoming budget. A proposed budget is presented to the budget committee for
approval. An approved budget is subsequently adopted as approved or modified by the school
board.
Budget Calendar - The District’s fiscal year spans from July 1 through June 30. Within this time period,
the budget is developed incorporating input from the Board of Education, the Superintendent and
staff, the public, and information from the State Legislature regarding the level of School Support
Funding (SSF). Budgeting is not simply something done once a year. It is a continuous process
taking 12 months to complete a cycle. The budgeting process has five parts. The budget is (1)
prepared, (2) approved, (3) adopted, (4) executed, and (5) reviewed by audit. The budget must
be prepared far enough in advance so that it can be adopted before June 30. After adopting the
budget the District makes the necessary appropriations and certifies the tax levy to the county
assessor.
Budget Document - The instrument used by the budget-making authority to present a
comprehensive financial program to the school board, which is the appropriating body. The
budget document contains a message from the Superintendent, together with a summary of the
proposed expenditures, the means of financing them, and the schedules supporting the summary.
These schedules show in detail the information as to past years’ actual revenues, expenditures, and
other data used in making the estimates.
Budget Officer - The budget officer, or the person or position designated by charter and acting
as budget officer, prepares or supervises the preparation of the budget document. The budget
officer, unless the charter specifies otherwise, acts under the direction of the executive officer of
the municipal corporation or under the direction of the governing body.
Budget Period - A 12 or 24-month period from July 1 through June 30 to which the operating
budget applies.
Budgetary Control - The management of the District in accordance with an approved budget for the
purpose of keeping expenditures within the limitations of available appropriations and available
revenues.
Budgetary Expenditures - Decreases in net current assets. In contrast to conventional expenditures,
budgetary expenditures are limited in amount to exclude amounts represented by non-current
liabilities. Due to their spending measurement focus, governmental fund types are concerned with
the measurement of budgetary expenditures.
BVIS (Blind Vision Impaired Services)
C
Capital - Purchases relating to or being an asset of PPS that add to the long-term net worth of the
District.
Capital Bond - See Bond
Capital Outlay - Expenditures which result in the acquisition of or addition to fixed assets.
Capital Projects Fund - Dedicated to major capital improvements, construction and acquisition of
school district facilities and often funded with general obligation bonds.
CARES Act (The Coronavirus Aid, Relief, and Economic Security Act, 2020) - See ESSER
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CBRC (Community Budget Review Committee) - A panel appointed by the Board of Education;
generally comprised of up to twelve community members and one student representative, which
serves to provide a community voice in the budgeting process.
CEIS (Coordinated Early Intervention Services)
CEP (Community Eligibility Provisioning)
Class/Area Code - This is the portion of the account code that identifies a certain group within a
program. For example, program 11211 represents Middle School programs and the class code
indicates whether the expenditure or budget is for art, social studies, technology, science, language
arts, etc.
Classified Employees - There are two categories of classified employees:
1. Non-licensed employees who are represented by a union (ATU, DCU, PFSP, or SEIU), which
includes teacher support personnel, paraeducators, educational assistants, library assistants,
community agents, campus monitors, secretaries, data clerks, clerical staff, cafeteria staff,
maintenance workers, warehouse workers, truck drivers, and bus drivers.
2. Non-licensed employees who are not represented, which includes specialists and analysts
who primarily work to support the business operations of the District.
Combined Underserved – Please note that the District uses the following three terminologies
interchangeably: Combined Underserved, Combined Historically Underserved, and Historically
Underserved. A new subgroup of students originally established by the ODE as part of the
requirements of the Elementary and Secondary Education Act (ESEA) Waiver. PPS’s current definition
of Combined Underserved includes the following:
y Students eligible to receive free meals by Direct Certification
y Students eligible for Special Education
y Students eligible to receive English as a Second Language (ESL) services
y Students with any of the following races, ethnicities, or ancestry:
` Black
` Latino/Hispanic
` Native American
` Pacific Islander
Consolidated Budgets - The discretionary portion of schools’ General Fund budget that supports
non-FTE resources, including, but not limited to supplies, printing, copy machines, toners, limited-
term personnel, extended responsibility, and substitute costs not covered centrally. Schools are
allocated a consolidated operating budget each fiscal year (July 1 - June 30), and that information
is available for tracking in PeopleSoft Financials starting July 1st. Schools are allocated this budget
based on projected enrollment with the following formula:
y K-8 Schools: $10,000 + ($82 x Projected Students)
y High Schools: $50,000 + ($86 x Projected Students)
Construction Excise Tax - In 2007, the Oregon State Legislature passed a law (SB1036) that allows
school boards, in cooperation with cities and counties, to tax new residential and non-residential
development in order to help school districts pay for a portion of the cost of new or expanded
school facilities.
Contingency - A special amount budgeted each year for unforeseen expenditures. Transfer of
general operating contingency funds to cover unanticipated expenditures requires board approval.
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Contracted Personnel Services - Services rendered by outside personnel when a particular
undertaking requires skills and resources not otherwise available within the school system, including
all related expenses covered by the contract.
CRRSA Act (The Coronavirus Response and Relief Supplemental Appropriations Act, 2021) - See ESSER II
CSI (Comprehensive Supports for Improvement) - CSI is one of two federally required designations
under ESSA. CSI designation indicates the school as a whole needs additional support.
CTC (Community Transition Centers)
CTE (Career and Technical Education)
Current Resources - Resources to which recourse can be had to meet current obligations and
expenditures. Examples are current assets, estimated revenues of a particular period not yet
realized, transfers from other funds authorized but not received, and in the case of certain funds,
bonds authorized and unissued.
D
D&SI (District & School Improvement)
DART (Day and Residential Treatment)
DCU (District Council of Unions) - Bargaining representative for selected workers of the school
district including warehouse workers, truck drivers, bus mechanics, maintenance workers, and
television services employees.
Debt Service - This is the cash required in a given period, usually one year, for payments of interest
and current maturities of principal on outstanding debt. Debt service in mortgage loans includes
interest and principal; in corporate bond issues, the annual interest plus annual sinking fund
payments; in government bonds, the annual payments from the debt service fund.
Deficit - The excess of a fund’s liabilities over its assets. Oregon school districts may not carry deficits
in any fund.
Dept ID (Department ID) - The portion of the account code that identifies a specific school or
department that is part of a given program.
Designated Programs - Designated programs include English as Second Language, Teen Parent
Programs, Migrant Education, and Summer School.
Direct Certification – Students eligible to receive free meals by Direct Certification are students who
are eligible for free meals, as identified by the state. Direct Certification status is determined by
state agencies and shared electronically with school districts. Students or families qualify for Direct
Certification through a number of avenues such as eligibility for Supplemental Nutrition Assistance
Program (SNAP) or Temporary Assistance for Needy Families (TANF), Migrant Ed, McKinney Vento,
or foster care.
Starting in 2023, Medicaid was added as another way for families to qualify for free or reduced
priced meals in Oregon. Students who qualify for free meals via Medicaid are counted as Direct
Certification.
Direct Certification does not include students eligible for:
y free or reduced meals by paper application
y free meals because they are enrolled in a CEP school but are not Direct Certified by the state.
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Free Meal by Direct Certification is the only comparable measure of economic hardship across all
schools.
Direct Services – Direct services are activities identifiable with a specific program. Activities involving
teaching learners are considered to be direct services for instruction.
District-wide Boundary Review Advisory Committee (DBRAC) - A collaborative committee

tasked with providing recommendations to the Superintendent on grade configuration, size, and
boundaries of neighborhood schools.
E
EA (Educational Assistant) - Educational Assistants are classified employees who work alongside
or under the direction of a certified staff member. In some cases they work in a classroom or with
groups of children, while in other cases they are assigned to work one-on-one with students
who require this level of staffing. EAs are primarily employed to serve in Title I and ESL/Bilingual
classrooms.
EAIP (Employer-at-Injury Program)
Early Retirement Benefit - This provides for the direct payments to early retirees in accordance with
the collective bargaining agreements for certified staff.
EB (Emergent Bilinguals)
ECEC (Early Childhood Education Centers)
ECSE (Early Childhood Special Education)
Education Options - See Multiple Pathways to Graduation (MPG).
EI (Early Intervention)
ELA (English Language Arts)
ELPA 21 (English Language Proficiency Assessment for the 21st Century)
Employee Benefits - Amounts paid by the District on behalf of employees; these amounts are
not included in the base salary, but are over and above. While not paid directly to employees,
nevertheless, they are part of the cost of salaries and benefits.
Encumbrance - An obligation chargeable to an appropriation and for which part of the appropriation
is reserved.
Enterprise Funds - These account for operations that are financed and operated where the stated
intent is that the costs (expenses, including depreciation and indirect costs) of providing goods or
services to students are recovered primarily through user charges.
ER (Extended Responsibility) - Additional pay to District employees for activities and responsibilities
performed, primarily, outside the standard workday. The varied amounts of pay are contractual
under the PAT contract for employees.
ESD (Education Service Districts)
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ESEA (Elementary and Secondary Education Act)
ELD (English Learners with Disabilities)
ESL / ELL - English as a Second Language / English Language Learners programs for identified
students.
ESSA (Every Student Succeeds Act of 2015) - ESSA was signed into law in 2015, effectively ending
heavy federal involvement in public schools and sending that authority back to states and local
school districts. The law replaces No Child Left Behind (NCLB) which gave considerable control to
the federal government to set expectations around student achievement and enforce consequences
when achievement lagged, including school districts paying to bus students to other schools if
families wished to leave failing schools as measured by state test scores. ESSA maintains the goals
of NCLB (high standards, accountability, and closing the achievement gap), but no longer focuses
on standardized solutions. Students are still required to take yearly tests in math and reading in 3rd
through 8th grades and 11th grade, and to publicly report the scores by subgroups such as race,
English-language proficiency, poverty, and Special Education. States are required to intervene in
schools that are not meeting their goals. The most significant change is that states and local school
districts, not the federal government, will now be responsible for developing methods for judging
school quality. The new law went into effect in the 2017/18 school year, giving states time to develop
the new school quality standards.
ESSER (Elementary and Secondary School Emergency Relief Fund) - Part of The Coronavirus Aid,
Relief, and Economic Security Act, 2020 (CARES Act) provided $13.2 billion for the Elementary and
Secondary School Emergency Relief Fund (ESSER Fund). Oregon was awarded $121.1 million. For
more information, go to the following website:
https://www.oregon.gov/ode/schools-and-districts/grants/Pages/ESSER-Fund.aspx
ESSER II (Elementary and Secondary School Emergency Relief Fund II) - Part of The Coronavirus
Response and Relief Supplemental Appropriations Act, 2021 (CRRSA Act) provides an additional
$54.3 billion for ESSER funding (ESSER II). In January 2021, Oregon was awarded $499.1 million.
For more information, go to the following website:
https://www.oregon.gov/ode/schools-and-districts/grants/Pages/ESSER-Fund-II.aspx
ESSER III or ARP ESSER (Elementary and Secondary School Emergency Relief Fund III) - Part of
The American Rescue Plan Act, 2021 (ARP Act or ARPA) provides an additional $122 billion ESSER
funding (ESSER III or ARP ESSER). Oregon was awarded $1.1 billion. For more information, go to
the following website:
https://www.oregon.gov/ode/schools-and-districts/grants/Pages/ESSER-Fund-III.aspx
Expenditures - Decreases in net financial resources. Expenditures include current operating expenses,
which require the current or future use of net current assets, debt service, and capital outlays.
F
Fall Enrollment - Number of students enrolled in school on October 1st.
FFCO (Full Faith and Credit Obligations)
FICA (Federal Insurance Contributions Act)
Fiscal Year - A 12-month period from July 1 through June 30 to which the annual operating budget
applies.
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Fixed Assets - Assets purchased and intended for long-term use such as land, building,
improvements, machinery, and equipment.
FTE (Full Time Equivalent) - One FTE is defined as a regular staff position scheduled to work eight
hours per day. FTE does not count people, but positions. Two individuals who each work half time
(4 hours per day) equal 1.0 FTE.
Fund - A fiscal and accounting entity with a self-balancing set of accounts in which cash or other
financial resources; all related liabilities, residual equities, or balances; and changes therein, are
recorded and segregated to carry on specific activities or attain certain objectives in accordance
with special regulations, restrictions or limitations.
The State chart of accounts is as follows:
y Governmental Funds
` General funds (numbered in the 100 series)
` Special Revenue funds (numbered in the 200 series)
` Debt Service funds (numbered in the 300 series)
` Capital Projects funds (numbered in the 400 series)
y Proprietary Funds
` Enterprise funds (numbered in the 500 series)
` Internal Service funds (numbered in the 600 series)
y Fiduciary Fund
` Trust and Agency Funds (numbered in the 700 series)
G
GAAP (Generally Accepted Accounting Principles) - A widely accepted set of rules, conventions,
standards, and procedures for recording and reporting financial information, as established by
GASB.
Gap Bonds - Any portion of a local government’s property tax levy that is used to repay qualified
taxing district obligations. Qualified taxing district obligations include principal and interest on
any bond or formal, written borrowing of moneys issued before December 5, 1996, for which ad
valorem property tax revenues have been pledged or explicitly committed or that are secured by
a covenant to levy. Also included are pension and disability plan obligations that commit property
taxes and impose property taxes to fulfill those obligations.
GASB (Government Accounting Standards Board) - The mission of GASB is to establish and improve
standards of state and local governmental accounting and financial reporting that will result in
useful information for users, and guide and educate the public.
GED (General Education Development) or (General Equivalency Diploma)
General Fund - The fund used to account for all financial resources except those required to be
accounted for in another fund. It covers the operations of schools, including expenditures for salaries
and benefits, supplies, textbooks, utilities, and other general expenses.
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GFOA (Government Finance Officers Association)
GO (General Obligation) Bonds
Grant - A donation or contribution in cash which may be made to support a specific or general
purpose or function.
H
HACCP (Hazard Analysis and Critical Control Point)
Head Start - Head Start is a child development program that serves low-income three and four
year old children and their families. Section 645 of the Head Start Act (42 U.S.C. 9840) establishes
income eligibility for participation in Head Start programs by reference to the official poverty line,
adjusted annually in accordance with changes in the Consumer Price Index.
HOH (Hard of Hearing)
HSSD (High School System Design) - The District’s large-scale effort to strengthen the High School
System.
HU (Historically Underserved) - Refer to Combined Underserved
I
IDEA (Individuals with Disabilities Education Act)
IEP (Individualized Education Plan/Program) - By law, each student with a special education
placement must have an IEP. The IEP must include certain information about the child and the
educational program designed to meet their unique needs.
Indirect Costs - A cost necessary for the functioning of the organization as a whole, but which cannot
be directly assigned to one service.
Interfund Loans - Loans made by one fund to another and authorized by resolution or ordinance.
Interfund Transfers - Amounts moved from one fund to finance activities in another fund. They are
shown as expenditures in the originating fund and revenues in the receiving fund.
Internal Service Fund - A fund used to account for the financing of goods or services provided by one
department or agency to other departments or government agencies on a cost-reimbursement basis.
IT (Information Technology)
K
K or KG (Kindergarten)
L
LEA (Local Education Agency)
Levy - Amount or rate of ad valorem tax certified by a local government for the support of
governmental activities.
LGIP (Local Government Investment Pool)
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Liabilities - Debt or other legal obligations arising out of transactions in the past which must be
liquidated, renewed, or refunded at some future date. This term does not include encumbrances.
Licensed Employees - Includes teachers, counselors, media specialists, psychologists, social

workers, nurses, athletic trainers, occupational speech, and physical therapists.
Licensed Equivalent - See Weighted FTE.
Limited Term Employee - Limited Term employees are those hired for short-duration or sporadic
work during the school or fiscal year. No benefits are associated with these positions. They may
work any number of hours per week, for a total of up to 780 hours per year in the same assignment.
Local Option Tax - Voters may be asked to approve temporary taxing authority that is in addition to
the taxes generated by the permanent tax rate. Local option taxes can be for general operations,
a specific purpose or capital projects. They are limited to five years unless they are for a capital
project, then they are limited to the useful life of the project for 10 years, whichever is less.
LTCT (Long Term Care or Treatment)
LTHT (Less-Than-Half-time) Employees - LTHT employees are those hired for 19 or fewer hours
per week for one or more school or fiscal years. Benefits are generally not associated with these
positions. Note however, that a LTHT employee with multiple jobs may easily surpass 20 hours per
week and thus earn full benefits.
M
MAP (Measures of Academic Progress)
Measure 5 - Property tax limitation passed by Oregon’s voters in November 1990, limiting local
property taxes for schools to $5 per $1,000 of assessed value.
Measure 47 - Property tax limit passed by Oregon voters in November 1996, rolling taxes back to
1995-96 levels less 10% and capping future increases by 3% annually.
Measure 50 - Initiative referred by legislature and approved by voters to clarify and implement
Measure 47.
MESD (Multnomah Education Service District) - State-established Education Service District (ESD)
to provide regional services to school districts within Multnomah County.
MPG (Multiple Pathways to Graduation) - Formerly Alternative Education and Education Options
are programs and services available for students whose academic and social needs are not being
met effectively in traditional school settings. Options include school-within-school programs in
high schools, night schools, or programs located at separate locations.
MTSS (Multi-Tiered Systems of Support)
N
NCLB (No Child Left Behind) Act
NS (Nutrition Services)
O
OAR (Oregon Administrative Rules) - Rules written to clarify and implement Oregon law, and has
the authority of law.
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ODE (Oregon Department of Education)
OEBB (Oregon Educators Benefit Board)
Operating Budget - Plans of current expenditures and the proposed means of financing them. The
annual operating budget is the primary means by which most of the financing acquisition, spending,
and service delivery activities of a government are controlled. The use of annual operating budgets
is required by law.
OPERS (Oregon Public Employees Retirement System)
ORS (Oregon Revised Statute) - Oregon laws established by the legislature.
OSBA (Oregon School Boards Association)
OSCIM (Oregon School Capital Improvement Matching Program)
P
P&P (Pregnant & Parenting)
PAPSA (Portland Association of Public School Administrators) - PAPSA is the professional association
which represents licensed school administrators employed in PPS.
Paraeducator (Paraprofessional Educator) - As Part of the No Child Left Behind Act (NCLB), there were
new requirements for paraeducators working in Title I schools or programs funded by Title I. These
requirements applied only to paraeducators who provide instructional support under the direction
of teachers and must be met at the time of hire. The following job titles at PPS provide instructional
aid and are thus required to meet the NCLB requirements:
y ESL Bilingual Assistants
y Certified Nursing Assistants
y Community Agents
y Educational Assistants
y Instructional Technology Assistants
y Library or Media Center Assistants
y Special Education Paraeducators - Levels I, II and III
However, paraeducators who have one of the above job titles, but do NOT provide any instructional
assistance may not be required to meet the NCLB requirements if they work in the following areas:
y Playground supervision
y Personal care services
y Non-instructional computer assistance
y Serve solely as translators
y Work only with parental involvement activities
PAT (Portland Association of Teachers) – PAT represents professional educators employed in PPS,
including teachers, counselors, media specialists, student management specialists, and others.
PAT Contract, General Education IEPs - Professional educators who are required to conference
regarding IEPs shall have a substitute provided to allow for such meetings to occur within the
workday. If a unit member volunteers to attend such a conference outside of the workday, such
member shall be compensated at his/her per diem hourly rate.
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PAT Contract, Special Education IEPs - In addition to contractually provided planning days, special
education professional educators assigned to conference with parents and write IEPs shall be
provided release time for that purpose. A special education unit member may elect to use these
hours before or after the school year or outside his/her workday at this/her per diem hourly rate
of pay.
PAT Contract, TAG/504 Plans - Professional educators who are required to write student plans other
than IEPs, including Gifted Student plans or 504 plans, shall be provided at the member’s option
either release time or compensation at his/her per diem hourly rate. One hour will be allotted for
each student plan.
PBAM (Program Budgeting and Accounting Manual) - This ODE manual guides PPS’ budgeting
and accounting codes and structures.
PCC (Portland Community College)
PCL (Portland Children’s Levy)
PE (Physical Education)
PEC (Dr. Matthew Prophet Education Center or Prophet Education Center) - Name of headquarters
of Portland Public Schools, located at 501 North Dixon Street, across from the Rose Quarter in North
Portland.
PEIP (Portland Early Intervention Program)
PEP (Population Estimates Program) - A program of the U.S. Census Bureau.
PERS (Public Employees Retirement System)
PFSP (Portland Federation of School Professionals) - PFSP represents classroom educational

assistants, paraeducators, secretaries, clerks, certified occupational therapy assistants, licensed
physical therapy assistants, campus monitors, and community agents employed by PPS.
PLC (Professional Learning Community)
POB (Pension Obligation Bonds)
Post Retirement Benefit - The program provides health and welfare medical benefits to qualified
retired District employees. Qualifications require the employee to have 15 years of employment
with the District and must qualify for PERS retirement benefits. Benefits are afforded for 5 years
upon qualifying, but not beyond age 65.
PPS (Portland Public Schools or District)
PRC (Population Research Center)
Prior Year Taxes - Taxes levied for fiscal years preceding the current one. Revenues from these taxes
are treated as non-tax resources in the current budget.
Program Budget - A budget based on the programs of district offices.
Program/Function Code - The portion of the account code that identifies an area within the
organization for personnel, goods and services.
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Project/Grant ID - The portion of the account code that identifies a specific project account, grant
account, or dedicated resource account within a given fund.
Property Taxes - Ad valorem tax certified to the county assessor by a local government unit.
Proposed Budget - Financial and operating plan prepared by the budget officer and submitted by
the Superintendent to the Budget Committee and public for review.
PSAT (Preliminary Scholastic Aptitude Test)
PTA (Parent Teacher Associations)
Publication - Public notice given by publication in a newspaper of general circulation within the
boundaries of the local government; mailing through the U.S. Postal Service by first class mail to
each street address within the boundaries of the local government; and hand delivery to each street
address within the boundaries of the local government.
Q
QMHP (Qualified Mental Health Professional)
QZAB (Qualified Zone Academy Bonds)
R
REAHL (Recovery, Education, and Action for Healthy Living)
Requirement - The sum of all appropriated and unappropriated items in a given fund. Total
requirements must always equal total resources in a fund.
Reserve Fund - Established to accumulate money over time for a specific purpose, such as purchase
of new equipment.
RESJ (Racial Equity & Social Justice) - In 2011, PPS adopted a Racial Educational Equity Policy that
called out harmful disparities in its schools and identified the district’s role in eliminating them.
Since then, several achievements have been made, but there is collective acknowledgement that
there is still much work remaining to ensure all students experience equitable outcomes. Current
leadership has embarked on an inclusive planning process to identify the most urgent areas of
opportunity to continue this work and to incorporate efforts into its five-year road map for RESJ. The
goal is to elevate RESJ practices into a comprehensive, defined framework with clear system-wide
equity and social justice actions, and measurable results. The current primary focus of the RESJ
lens is on race and ethnicity as that will allow direct improvements in other dimensions of diversity.
Resolution - A formal order of a governing body (the Board); it has lower legal status than an
ordinance.
Resources - Estimated beginning fund balances on hand at the beginning of the fiscal year, plus
all anticipated revenues.
Restructuring - A school identified for restructuring is a school that has not made AYP for five years.
The first year of restructuring may be used for planning, and the plan must be implemented no
later than the second year. This was established as part of the NCLB Act.
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Revenues - Monies received or anticipated by a local government from either tax or non-tax sources.
RHIS (Retirement Health Insurance Subsidy)
RMV (Real Market Value)
RTI (Response to Intervention) - The RTI system strengthens core delivery to all students, focusing
on prevention of student academic and behavior challenges. In addition, it provides for systematic
identification of students in need of greater support. Through monitoring student progress, staff
are able to remove or add student interventions as needed throughout the school year.
RZED (Recovery Zone Economic Development) Bonds
S
SAT (Scholastic Aptitude Test)
SBAC (Smarter Balanced Assessment Consortium) - Oregon is part of a team of states working
together voluntarily to develop K-12 assessments in English language arts/literacy and
mathematics aligned to Oregon’s Common Core State Standards. These tests, called Smarter
Balanced Assessments, are delivered online and include questions that adapt to each individual’s
performance. The Performance Task feature mimics real world application of a student’s knowledge
and skills.
SBT (Strategic Budget Team) - A group of PPS central office leaders and school principals who
makes budget decisions using an RESJ Lens.
School Board - See Board of Education
SEA (State Educational Agencies)
SEIU (Service Employees International Union) - This group represents Nutrition Services and
Custodial employees in PPS.
SEL (Social Emotional Learning)
Service Area Direction - Activities associated with managing and directing a given program within
a department.
SIA (Student Investment Account)
SIP (School Improvement Plan)
SKIP (Screening Kids for Intervention & Prevention) - Early intervention screening for kids from
birth to age 5.
SLC (Structured Learning Centers)
SNAP (Supplemental Nutrition Assistance Program)
Special Revenue Fund - This fund tracks money school districts receive from federal, state, and private
grants. Some examples are funds for disabled students, funds for educationally disadvantaged
students, funds for drug and alcohol prevention, and funds for professional development. Money
that schools receive from students and parent groups for purposes such as special school projects,
field trips, and various student activities may be recorded here.
SPED (Special Education) - Educational programs and services provided to students designated
as SPED as required by law.
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SRGP (Seismic Rehab Grant Program)
SSA (Student Success Act)
SSF (State School Fund) - This is the major appropriation of state support for public schools. The
State School Fund is distributed to school districts on a weighted student basis (see ADM-w). The
formula makes weighting adjustments to consider the additional cost of operating remote small
schools, and includes reimbursement of student transportation costs. The State School Fund is
also adjusted based on local property taxes. For more information, go to the following website:
https://www.oregon.gov/ode/schools-and-districts/grants/Pages/School-District-and-ESD-
payment-Statements.aspx
Staffing Ratio - The staffing ratio is the ratio of students to staff (e.g., 24.5:1) and is the primary
measure used to allocate staff to schools. Class size may be higher than the staffing ratio because
counselors and specialists in areas such as Music, Media and PE are also included in the staffing
ratio; or a principal can decide to lower class size by not having as many specialists teaching in the
school. Information about how schools are staffed is shown in the School Staffing section of this
document.
State of Oregon (State)
Supplemental Budget - A supplemental budget is prepared to meet unexpected needs or to spend
revenues not anticipated at the time the regular budget was adopted. A supplemental budget
cannot be used to increase a tax levy.
Supplemental Educational Services - Supplemental educational services are additional academic
services designed to increase the academic achievement of low-income students in low-performing
schools. These services may include tutoring, remediation, or other educational interventions that
are consistent with the content and instruction used by ODE. Supplemental education services
must be provided outside of the regular school day; and must be high quality, research-based, and
specifically designed to increase student academic achievement.
T
TAG (Talented and Gifted) - Programs and services provided to students identified as TAG as
required by State law.
TANF (Temporary Assistance for Needy Families)
Tax Rate - The amount of tax stated in terms of a unit of tax for each $1,000 of assessed value of
taxable property.
Title I - Title I, Part A provides federal dollars to help supplement educational opportunities for
children who live in high poverty areas who are most at risk of failing to meet the state’s challenging
content and performance standards. There are two types of programs: Targeted Assistance and
Schoolwide. Most of the schools that qualify for Title I in PPS have Schoolwide programs. A Targeted
Assistance program is one in which individual students are targeted to receive Title I services.
Students are identified based upon multiple, objective, educationally related criteria. Services may
be delivered in a number of ways such as in-class instruction, pull out instruction, extended day,
and/or week or year programming. Title I teachers are responsible for providing extra services to
the identified children, coordinating with other school personnel involved with the children, and
involving parents in the planning, implementation and evaluation of the Title I program.
A Title I school is eligible to become a Schoolwide program when at least 33% of the students
qualify for Free meals through Direct Certification at the elementary and middle grade levels; and
high schools if they are identified as “High Poverty”, which is equivalent to 46.9% of students who
qualify for free meals through Direct Certification. A Schoolwide program is designed with the
knowledge that there is a link between poverty and low achievement; therefore, when there are
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large numbers of disadvantaged students, interventions will be more successful when they are
implemented “schoolwide.” A Schoolwide program has more flexibility in the use of Title I funds
and in the delivery of services. Staff paid with Title I funds are free to work with all students in the
building, for there are no students identified as “Title I.” The school works together to develop its
curriculum and instruction to raise the achievement of all students.
TLC/TNT (Tender Loving Care/Think-n-Try)
TOSA (Teachers on Special Assignment)
TPA (Third Party Administrator)
Transfers - Amounts distributed from one fund to finance activities in another fund. These are shown
as an expenditure in the originating fund and revenue in the receiving fund.
TSCC (Tax Supervising and Conservation Commission) - TSCC is an independent, impartial panel of
volunteers established to monitor the financial affairs of local governments. The Oregon Legislature
created TSCC in 1919 (Chapter 375), with the first TSCC being organized in 1921. TSCC has
jurisdiction over all local governments that are required to follow local budget law and which have
more real market value within Multnomah County than in any other county. TSCC presently oversees
the budgeting and taxing activities of thirty-nine municipal corporations, including Oregon’s largest:
city (Portland), county (Multnomah), school district (Portland), community college (PCC), education
service district (Multnomah), port (Portland), mass transit district (Tri-Met), regional government
(Metro), and urban renewal agency (Portland Development Commission). In total, these 42 entities
employ more than 32,000 full time equivalent positions (FTE) and have budgets totaling over $17
billion.
TSI (Targeted Supports for Improvement) - TSI is one of two federally required designations under
ESSA. TSI designated schools indicate one or more subgroups that need additional support.
U
UAL (Unfunded Actuarial Liability)
UEFB (Unappropriated Ending Fund Balance) - Amount budgeted to carry over to the next year’s
budget to provide the District with needed cash flow until other money is received and to provide
financial stability. This amount cannot be transferred by resolution or used through a supplemental
budget during the fiscal year.
USDA (United States Department of Agriculture)
V
VAPA (Visual and Performing Arts)
W
Weighted FTE (also referred to as Licensed Equivalent FTE) - Staff allocations for schools primarily
consist of licensed staff (i.e., certified teachers). The allocation also includes administrative staff such as
principals (licensed administrators) and secretaries (classified staff). For staffing purposes only, school
administrators can convert FTEs allocated for licensed staff to classified staff at a 1:2 ratio. For example,
1.0 licensed FTE could be used to hire 2 full-time classified employees who are represented by a
union. Therefore, classified employees are valued as “half-weighted,” though a full-time equivalent
classified employee would still show as a 1.0 position FTE.
Y
YTP (Youth Transition Program)
249
Cleveland High School - Miraculous Journey Of Edward Tulane Performance, November 30, 2023
Hosford Middle School - Performance, September 20, 2023
250
APPENDICES
251
Kellogg Middle School - Summer Program, August 4, 2023
EXPENDITURES OVERVIEW
The following pages show the object codes (formerly known as account codes) which correspond
to the State’s chart of accounts and which correspond to the detail in both the General Fund
Requirements by Object and the Other Funds in the Fund Detail section of this document. These
object codes describe the type of expenditures for which funds have been budgeted and expensed.
510000 - Salaries
Amounts paid to employees of the District who are considered to be in a position of a permanent
nature or hired temporarily, including personnel substituting for those in permanent positions. This
includes gross salary for services rendered while on the payroll of the District.
Regular Salaries - Full-time, part-time, and prorated portions of the costs for work performed by
employees of the District who are considered to be in positions of a permanent nature.
511100 Licensed Staff

y CLASSROOM TEACHERS: Alternative Program Teacher (DART, CRP), Elementary School
Teacher, English as a Second Language (ESL) Teacher, High School Teacher, Kindergarten
Teacher, Middle School Teacher, Pre-kindergarten Teacher, Special Education (SPED) Teacher
y EDUCATIONAL SUPPORT PERSONNEL, COUNSELORS, OTHER LICENSED STAFF:
Audiologist, Autism Specialist, Board Certified Behavioral Analyst, Clinical Psychologist,
Dean, Instructional Coach, Instructional Specialist, Media Specialist, Mentor Teacher, Qualified
Mental Health Provider, School Psychologist, Site Support Instructor, Social Worker, Speech
Language Pathologist, Student Management Specialist, Teacher on Special Assignment
(TOSA), Vocational Transition Specialist
511210 Classified - Represented

y CLERICAL PERSONNEL, EDUCATIONAL ASSISTANTS, PARAEDUCATORS, EDUCATIONAL
SUPPORT PERSONNEL – NON-LICENSED, OPERATIONS, SECURITY, TRANSPORTATION
PERSONNEL: Administrative Assistant, Administrative Professional Library Clerk, Administrative
Clerk, Administrative Secretary, Assistive Technology Practitioner, Behavior Intervention
Specialist, Book Clerk, Certified Drug and Alcohol Counselor (CADC) I, II, III, Campus Safety
Associate, Certified Nursing Assistant (CNA), Certified Occupational Therapy Assistant, Chief
Clerk, Clerk, Community Agent, Department Receptionist, Educational Assistant, Electronic
Publishing Technician, Equipment Technician/Clerk, Finance Clerk, Front Desk Safety Associate,
HR Representative, High School Bookkeeper, High School Career Coordinator, High School
College Coordinator, Industrial Tech Assistant, Instructional Technology Assistant, Language
Access Specialist, Library Assistant, Library Information Systems Technician, Low Incidence
Disabilities Specialist, Occupation Therapist, Payroll Benefits Clerk, Physical Therapist, Physical
Therapy Assistant, Registered Behavior Technician, School Administrative Assistant I, II, III,
Security Specialist, Security Technician, Senior Administrative Secretary I, II, Senior Clerk I, II, Sign
Language Interpreter, Site Technology Specialist, SPED Assistant Trainer, SPED Records Clerk,
Student Attendance Monitor, Student Mentor, Study Hall Monitor, Therapeutic Intervention
Coach, Training Coordinator, Transportation Call Center Representative, Transportation Route
Planner I, II, Virtual Scholars Mentor
y CAFETERIA AND CUSTODIAL STAFF: Certified Nutrition Assistant, Certified Nutrition Services
Lead, Certified Summer Monitor, Custodian A, B, C, D, High School Lead, Nutrition Assistant,
Nutrition Services Lead, Nutrition Services Roving Lead, Part Time Custodian, Summer Monitor
253
y MAINTENANCE: Brick Mason, Building Automation Specialist, Carpenter, Carpet/Linoleum,
Cement Mason, Chief Engineer, Electrician, Electronic Technician, General Foreperson, Glazier,
Groundskeeper/Gardner, Laborer/Rover, Landscape Laborer, Lead Mechanic, Locksmith,
Machinist, Machinist Helper, Mason Tender, Mechanic, Music Repair Technician I, II, Painter,
Physical Security Tech Lead, Plasterer, Plumber, Plumber’s Helper, Production Assistant, Roofer,
Serviceman/Bus Fueler, Sheet Metal, Shop Assistant, Steamfitter, Tile Setter, Truck Driver, Truck
Driver Leadperson, Warehouse Foreperson, Warehouse Worker (Note: Facilities and Asset
Management Student Summer Worker apprentices charged to work orders.)
y DRIVERS: Bus Driver, Bus Driver Trainee, Casual Trainer, Cover Driver/Field Spare, Dispatcher,
Full-Time Trainer, Radio Operations, Type 10 Bus Driver
y Temporary classified help (limited term employees) is charged to object 512400 and contracted
secretarial services are charged to object 538900.
511220 Non-Represented Staff

y PROFESSIONAL, OTHER SALARIES – NON-LICENSED: Accountant/Analyst, Analyst I, II,
Applications Developer I, II, III, Asset/Move Coordinator, Assistant Director, Associate Corporate
and Foundations Relations, Associate Legal Counsel, Board of Education Operations Senior
Manager, Budget Analyst, Business Program Operations Specialist, Business Operations
Analyst I, II, Buyer I, II, Change Manager, Community & Public Affairs Manager, Community
Relations & Public Affairs Representative, Communications Photojournalist, Communications
Senior Manager, Communications Specialist, Communications Staff Writer, Confidential
Executive Assistant I, II, Construction & Maintenance Program Manager, Construction &
Maintenance Program Senior Manager, Construction & Maintenance Project Manager I, II, III,
Construction & Maintenance Shop/Crew Supervisor, Contract Analyst, Data Analyst I, II, III, Data
Warehouse Manager, Department System Manager, Department Technology Data Analyst I, II,
Director, District Family & Parent Ombudsman, District Compliance Officer, District Paralegal,
District & Family Liaison Senior Manager, Engagement Specialist, Enterprise (ERP) Solutions
Admin I, II, III, Environmental Health/Safety Associate I, II, III, Equity, Diversity & Inclusivity
Training Consultant, Evaluator I, II, III, Executive Speech Writer, Facilities, Construction,
Maintenance & Operations Training Coordinator, Facilities and Asset Management (FAM)
Operations Manager, Financial Operations Manager, Financial Services Director, Fine Arts
Music Accompanist, Fine Arts Production Assistant, Fiscal Services Associate I, II, III, Fleet
Maintenance Manager, Fund Development Manager, Fund Development Specialist, GIS
Specialist, GIS Technician, Grant Writer, High School Business Manager, HR Data Analyst I, II,
III, HR Training Coordinator, Human Resources Associate I, II, III, Human Resources Manager,
Information Security Analyst, Infrastructure Admin I, II, III, Internal Performance Auditor
I, III, Instructional Resource Center Supervisor, IT Business Systems Analyst I, II, III, IT Project
Manager I, II, III, IT Security Accounts Analyst, IT Systems & Services Manager, IT Systems &
Services Supervisor, IT Technical Support Representative I, II, III, IT Training Consultant, Legal
Coordinator, Manager, Manager School Partnerships, Nutrition Services Field Operations
Supervisor, Nutrition Services Program Manager, Payroll Specialist I, II, III, Principal Analytics
& Evaluation Analyst, Program Investigator, Program Manager (Operational), Project Manager
I, II, Public Information Officer, Radio Operations Manager, Records Manager/Archivist, Risk
Management Associate I, II, III, Security Operations Senior Manager, Security Services Field
Operations Supervisor, Senior Accountant/Analyst, Senior Budget Analyst, Senior Contract
Analyst, Senior Facilities Operations Manager, Senior Financial Operations Manager, Senior
Grant Writer, Senior Human Resources Manager, Senior Manager, Senior Manager Health
& Safety, Senior Partner Employee & Labor Relations, Senior Project Manager, Senior Staff
Writer, SIS Support Representative I, II, III, Social Media Specialist, Senior Analytics & Evaluation
254
Analyst, Senior Manager Office of School Modernization (OSM), Senior Manager - Student
Success & Health, Student Success Programs Supervisor, Strategic Partnerships Outreach
& Development Manager, Student Attendance Coach, Student Placement Specialist I,
Student Success Advocate, Student Success Program Manager, Student Success Advocate,
System Analyst III, Testing Coordinator I, II, III, Translation & Interpretation Services Manager,
Transportation Services Field Operations Supervisor, Transportation Services Field Operations
Manager, Web & Graphic Design Developer
511310 Administrators - Licensed

y SUPERINTENDENT
y DEPUTY SUPERINTENDENTS
y SENIOR DIRECTORS / AREA DIRECTORS
y ADMINISTRATORS – LICENSED. Includes licensed administrators and departmental directors.
y ASSISTANT DIRECTORS / SUPERVISORS / MANAGERS – LICENSED. Includes licensed assistant
directors, project/program administrators, directors, managers, and supervisors.
y PRINCIPALS and administrative or supervisory substitutes defined in the PAT (Portland
Association of Teachers) agreement.
y VICE PRINCIPALS / ASSISTANT VICE PRINCIPALS / ASSISTANT PRINCIPALS
511320 Administrators - Non Licensed

y ADMINISTRATORS – NON-LICENSED. Includes Cabinet level administrators who oversee
multiple departments and other district operations. (Other managers and supervisors coded
to 511420 below.)
511410 Managerial - Represented

y CAFETERIA MANAGERS (This object is used only by food service programs in Fund 202 and
in Grants.)
511420 Directors / Program Administrators

y NON-LICENSED DIRECTORS / ASSISTANT DIRECTORS / SUPERVISORS / MANAGERS
Non-Permanent Salaries - Full-time, part time, and prorated portions of the costs for work
performed by employees of the District who are hired on a temporary or substitute basis to perform
work in positions in either temporary or permanent nature.
512100 Substitutes - Licensed

y TEACHER SUBSTITUTES – LICENSED. Substitutes for professional educators positions in
object 511100.
y PAT – PROFESSIONAL/CONFERENCE LEAVES. Substitutes for professional educators
attending seminars, meetings, or conferences that fall within the guidelines of the PAT
Agreement.
y PAT – SABBATICAL LEAVES. Compensation paid to professional educators on approved
sabbatical leaves (time document not required; changes made directly by Human Resources
Department).
255
512200 Substitute - Classified
y EDUCATIONAL ASSISTANTS. Substitutes for positions listed in object 511210.
y SPECIAL ED PARAEDUCATORS. Substitutes for positions listed in object 511210.
y SECRETARIAL. Substitutes for positions listed in object 511210.
y CLERICAL. Substitutes for positions listed in object 511210.
512300 Temporary Misc - Licensed

y TEMPORARY WORKERS – LICENSED. Personnel required for specific jobs or to help in peak-
load periods. Personnel are NOT permanent or regular part-time and are paid on an hourly
basis.
512400 Temporary Misc - Classified

y TEMPORARY WORKERS – NON-LICENSED. Personnel required for specific jobs or to help in
peak-load periods. Personnel are NOT permanent or regular part-time and are paid on an
hourly basis. (Object 538900 used for contracted secretarial/clerical services.)
y STUDENT WORKERS.
Additional Salary - Compensation paid to District employees in temporary or permanent

positions for work performed in addition to normal earnings. This includes additional pay for
classified overtime, extended hours for licensed staff, and activities such as coaching, supervision
of extracurricular activities, etc.
513100 Extended Responsibility (ER) - Licensed

y Compensation to licensed staff for positions listed in the PAT Union Agreement, Appendix B.
513200 Extended Responsibility (ER) - Classified

y Compensation to classified staff performing ER responsibilities when no certificated employee
is willing to accept assignment listed in Appendix B of the PAT Union Agreement.
513300 Extended Hours

y Compensation to District personnel at their hourly rate for services performed on curriculum
development committees, workshops for instructional staff, teaching in-service classes, after-
hour meetings, etc.
513350 PAT Class Overload Stipend

y Stipends paid to teachers who have class sizes that exceed the established thresholds of
student numbers.
513390 Vacancy Underspend – Budgetary

y Vacancy Underspend - for use by Budget Office only
513400 Overtime Pay

y Compensation to non-certificated District personnel for authorized time in excess of regular
hours.
256
y SPORTING EVENT SUPPORT PERSONNEL. Compensation for District staff that perform jobs
such as gatekeepers, game officials, ticket takers, and security officers. (Object 531900 used
for Game Expenses for non-district personnel.)
513510 Group Health Opt Out - Licensed Employees

y Monthly incentive for full-time employees opting out of Group Health Insurance.
513520 Group Health Opt Out - Non Licensed Employees

y Monthly incentive for full-time employees opting out of Group Health Insurance.
520000 - Associated Payroll Costs

Amounts paid by the District on behalf of employees. These amounts are not included in the gross
salary but are in addition to that amount and, while not paid directly to employees, are part of the
cost of personnel services.
521000 PERS
y RETIREMENT CONTRIBUTIONS. Employer’s share of the Public Employees Retirement System
(PERS) contributions paid by the District.
521310 PERS UAL

y Unfunded Actuarial Liability amount of PERS.
522000 Social Security - FICA

y Employer’s share of social security taxes paid by the District as required by the Federal
Insurance Contributions Act (FICA).
523100 Workers’ Compensation

y Amounts paid by the District to provide workers’ compensation insurance for employees.
523200 Unemployment Compensation

y Amounts paid by the District to provide unemployment compensation for employees.
523200 Unemployment Compensation

y Amounts paid by the District to provide Paid Leave Oregon program benefits for employees.
Contractual Employee Benefits - Amounts paid by the District resulting from negotiated
agreement between the Board and the employee groups. Examples of expenditures would be
health insurance, long-term disability, and tuition reimbursement.
524100 Group Health Insurance

y Employees’ and employer’s share of health insurance plan contributions paid by the District.
524200 Other Employer Paid Benefits

y Amounts paid by the District to provide life insurance coverage for eligible employees.
257
524300 Retiree Health Insurance
y Amounts paid by the District to cover retired employees eligible under the plan.
524400 DCU Union Contract Items

y PROFESSIONAL CONFERENCES – District Council of Unions (DCU) UNION ARTICLE. Travel
costs such as lodging, meals, registration, and travel incurred by employees while attending
approved conferences, seminars, and workshops related to the employee’s work assignment.
Membership dues should NOT be charged to this object; refer to object 564000.
524500 PAT Union Contract Items

y PERSONAL (OWNED) AUTO DAMAGE. Compensation paid to professional educators who
sustain personal (owned) automobile damage caused by an accident while the employee is
in the course and scope of District employment.
y PERSONAL PROPERTY LOSS. Compensation made to professional educators when clothing
or other personal property, excluding automobile, is damaged or destroyed as the result of
any unwarranted assault on the teacher’s person suffered during the course of employment.
524510 PAT Union Tuition Reimbursement

y PAT UNION AGREEMENT, Payments made to employees for tuition reimbursement.
524520 PAT Union Professional Improvement Funds

y PROFESSIONAL CONFERENCES - PAT UNION AGREEMENT. Payments for costs such as
lodging, meals, registration, and transportation incurred by a professional educator while
attending approved professional conferences offered by PAT Union Agreement. The
conferences, meetings, workshops, etc., can be either in or out of District. (Object 564000
used for dues or membership fees.)
524530 Early Retirement Benefits

y Amounts paid by the District to retired certificated employees eligible under the plan.
524600 PFSP District Inservices

y Inservice events for Portland Federation of School Professionals (PFSP) professional
development and staff training.
530000 - Purchased Services

Services which, by their nature, can be performed only by persons or firms with specialized skills
and knowledge who are not employees of the District.
Instructional, Professional, and Technical Services - Services in support of the instructional program
and its administration. Included would be curriculum improvement services, counseling and
guidance services, library and media support, and contracted instructional services.
531100 Instructional Services
y Non-payroll services performed by qualified persons or organizations providing one or more
of the following: learning experiences for students, assistance to teachers and supervisors
in enhancing the quality of the teaching process, student and parent solving problems to
supplement the teaching process.
258
531200 Instructional Program Improvement Services
y Non-payroll services performed by persons qualified to assist teachers and supervisors in
enhancing the quality of the teaching process. Includes curriculum consultants, in-service
training specialists, etc.
531300 Student Services

y Non-payroll services of qualified personnel to assist students and their parents in solving
mental and physical problems to supplement the teaching process.
531800 Local Meetings / Non-Instructional Staff Development

y Training fees for workshops, conferences, seminars and other staff development activities
attended by non-instructional personnel excluding travel related costs. This includes meals
or refreshments for training events and working business meetings.
531810 Non-Instructional Development - Professional Development Funds

y Fees for training workshops, conferences, seminars and other staff development activities
using allocated Professional Development funding by licensed employees.
531900 Other Instructional, Professional, and Technical Services

y PERSONAL/PROFESSIONAL SERVICES. Personal/professional service contracts for
instructional related services such as educational studies and consultant service contracts for
instructional programs.
y GAME EXPENSES. Non-payroll services provided by non-District personnel for security, game
officials, ticket takers, labor to line fields, facilities rental, etc.
y SERVICES PURCHASED FROM ANOTHER SCHOOL DISTRICT WITHIN THE STATE. Payments
to another school district within the state for services rendered, other than tuition and
transportation fees. Examples of services are data processing, purchasing, nursing, and
guidance.
532100 Cleaning Services

y Services purchased to clean buildings or equipment other than those provided by District
employees.
532200 Repairs and Maintenance Services

y CONTRACTED RENOVATION/REMODELING. Contractor costs for the renovation and
remodeling of existing structures.
532400 Rentals
y RENTAL OF LAND AND BUILDINGS. Rentals for both temporary and long-range use. Some
examples are administrative offices, garages, warehouse space, auditorium facilities, parking
lots, classroom space, and playground space.
y RENTAL OF EQUIPMENT AND VEHICLES. Rentals for both temporary and long-range use.
This includes bus and other vehicle rentals when operated by the District, and similar rental
agreements such as for cable systems. Under such arrangements, ownership of the asset (i.e.
equipment or vehicle) DOES NOT revert to the District at the end of the agreement.
259
y LEASE-PURCHASE OF EQUIPMENT AND VEHICLES. Lease-purchase of equipment and
vehicles where the ownership of the asset (i.e. equipment or vehicle) DOES revert to the
District at the end of the lease-purchase agreement.
532410 Leased Copy Machines

y Leasing or renting copy machines and the supplies to operate copy machines.
Energy/Utility Services - Expenditures for energy, such as natural gas, oil, gasoline, and
expenditures for utility services supplied by public or private organizations.
532500 Electricity
532600 Fuel
y NATURAL GAS.
y OIL FOR HEATING.
532700 Water and Sewage

532800 Garbage
y DISPOSAL SERVICES. Pickup and handling of garbage by non-District employees.
532900 Other Property Services

y CONTRACTED BUILDING UPKEEP. Non-payroll services provided by outside vendors for
repairs and maintenance of buildings.
y CONTRACTED EQUIPMENT SERVICES. Non-payroll services provided by outside vendors
for repairs and maintenance of instructional and non-instructional equipment.
y TRANSPORTATION EQUIPMENT UPKEEP. Non-payroll services provided by outside vendors
for repairs and maintenance of District buses.
Student Transportation Services - Contracted costs incurred in transporting students to and

from instructional programs during the school term including District expenditures associated
with: (a) Home-to-school transportation of students as scheduled by the local school board; (b)
Student transportation between educational facilities either within or across district boundaries,
if the facilities are used as part of the regularly scheduled instructional program approved by
the board; (c) Student transportation for in-state field trips when such represents an extension of
classroom activities for instructional purposes, and shall include out-of-state destinations within 50
miles of the Oregon border.
533110 Reimbursable - School Bus
533120 Reimbursable - Taxi Cab
533130 Reimbursable - In-Lieu
533140 Reimbursable - Tri-Met
533150 Reimbursable - Field Trips
260
533160 Reimbursable - Athletic Trips
533200 Non-Reimbursable Student Transportation
y Includes transportation costs for field trips not allowed for reimbursement by the state.
Includes contract payments for transporting students on student activity trips, interscholastic
athletic events, out-of-state field trips, or non-instructional field trips.
Travel - Expenditures for transportation, meals, hotels, and other travel related expenses for District
related business.
534100 Travel, Local in District

y LOCAL TRAVEL AND MILEAGE. Reimbursement for mileage incurred within the 25-mile
limitation by a District employee when conducting District business. Includes parking fees
and taxi fares within the confines of the District.
534200 Travel, Out of District

y OUT-OF-TOWN TRAVEL. Payments for employee travel costs such as lodging, meals, and
transportation incurred outside the 25-mile limitation when conducting District business,
such as attending conferences and meetings. (Object 531800 used for registration costs of
workshops and seminars for training purposes. Object 524500 used for conferences covered
by PAT Union Agreement. Object 564000 used for dues and membership fees).
534210 Travel, Out of District - Professional Development Funds

y Employee travel costs such as lodging, meals, and transportation incurred outside the 25-mile
limitation when attending training or workshops using allocated Professional Development
funding by licensed employees.
534300 Travel, Student Activities

y STUDENT ACTIVITY EXPENSES. Student activities such as conferences, workshops, registration
fees, entry fees, performance tickets, lodging and meals. (Object 533200 used for Non-
Instructional transportation expenses related to these activities.)
534900 Other Travel

y INTERVIEW EXPENSE. Travel costs such as lodging, meals, and transportation incurred by a
prospective employee for the District. Advance permission to use this object must be obtained
from the Human Resources Department.
534901 Non-Reimbursable Student Academic Transportation

y Student bus passes / tickets provided for travel to and from school.
Communication - Services provided by persons or businesses to assist in transmitting and

receiving messages or information. This category includes internet, telephone and fax services, as
well as postage and postage machine rental.
535100 Telephone
y Telephone services, cellular phones, toll charges, etc.
261
535300 Postage
y Postage stamps, postage machine rentals, etc.
535400 Advertising
y Printed announcements in professional periodicals and newspapers or announcements
broadcast by way of radio and television networks. These expenditures include advertising
for such purposes as personnel recruitment, legal requirements, and the sale of property.
535500 Printing and Binding

y Printing/copying/binding of forms, posters, publications, etc. Includes costs of leased copier
machines used at schools and District sites.
535910 Fax
y Facsimile machine rental/use charges.
535920 Internet Fees

y 535990 Wide Area Network / Misc.
Charter School Payments - Expenditures to reimburse Charter Schools for instructional services
rendered to students residing in the legal boundaries of the District.
536000 Charter Schools
Tuition - Expenditures to reimburse other educational agencies for instructional services rendered
to students residing in the legal boundaries of the District.
537100 Tuition Payments to Other Districts In State

537300 Tuition Payments to Private Schools
537410 Tuition Fees for College Credit
Non-Instructional Professional and Technical Services - Services which by their nature can
be performed only by persons with specialized skills and knowledge.
538100 Audit Services

y Fees paid to independent auditors, fees paid to actuaries, audit filing fees paid to the Secretary
of State, and related costs.
538200 Legal Services
y Services of outside legal counsel.
538300 Architect and Engineering Services

y Expenditures for professional services of licensed professionals for consultation regarding
the District’s facilities.
262
538400 Negotiation Services
y Expenditures for services performed in negotiating contracts with any labor group.
538500 Management Services

y Services performed by persons qualified to assist management in policy matters or the general
operation of the District. Includes consultant services, accounting and financial advisors,
individually or as a team, to assist management in performing systematic studies and other
services to enhance District effectiveness.
538600 Data Processing Services

y Non-payroll services performed by persons, organizations, or other agencies qualified to
process data. This includes data processing organizations contracted to perform a specific
task on a short-term basis.
538800 Election Services

y Ballots, poll books, and publications of official notices.
Other Non-Instructional Professional and Technological Services - Includes other professional and
technical services that require specialized knowledge and skills.
538910 Security Services

y Non-payroll security services such as armored car services and school registration security.
538920 Staff Services

y Non-payroll services performed by qualified persons to assist in employing and assigning
staff, including specialists in personnel counseling and guidance. (Used only in Funds 202
and in Grants.)
538930 Secretarial/Clerical Services

y Non-payroll services performed by qualified persons or from temporary service organizations.
538940 Professional Moving Services

y Non-payroll services performed by qualified persons or organizations to move materials,
furniture, etc.
538950 Professional Health Care Services

y Non-payroll dental, vision, and/or medical services, etc.
538960 Professional Child Care Services

y Non-payroll services performed by qualified persons, organizations, or other agencies to
provide child care services.
538970 Graphic Arts Services

y Non-payroll services performed by persons, organizations, or other agencies qualified in any
form of visual artistic representation including painting, drawing, photography, etc.
263
538980 Laundering Services
y Non-payroll services relating to cleaning and/or laundering.
538990 Non-Instructional Personal/Professional Services

y Non-payroll personal/professional service contracts, outside consultant service contracts,
appraisal services, outside translation & interpretation services, etc., not listed elsewhere.
538992 Custodial Services Contract

538995 Meal Services
y NUTRITION SERVICES MEALS FOR HEAD START. (Used by Grants only.)
540000 - Supplies & Materials

Material and freight costs for items of an expendable nature that are consumed, wear out, deteriorate
from use, or are used in fabrication or as components of more complex products.
541000 Consumable Supplies

y SUPPLIES. Purchases of general supplies needed for use in offices and classrooms such as
pencils, pens, art supplies, pre-printed forms, paintbrushes, test tubes, computer cables,
and other office supplies. Cafeteria supplies such as small utensils, aprons, straws, napkins.
Custodial supplies such as brooms, mops, soap, and garden hoses. Maintenance Shop
supplies such as flashlights, batteries, sandpaper, drill bits, and adhesive. Printing supplies
such as paper, and ink. Miscellaneous items such as uniforms and costumes.
y CUSTODIAL NON-CLEANING SUPPLIES. Non-cleaning supplies such as floor finish, gum seal,
hand soap, paint, paper towels, rock salt, toilet tissue, etc.
y AUDIOVISUAL SUPPLIES. Audiovisual, graphic, and photographic supplies, blank audio and
visual tapes and discs, overhead transparency film, mounting tissue, laminating supplies, film
processing, etc.
541100 Loss Prevention
Cafeteria Needs - Expenditures that support the various needs of the department of Nutrition
Services (NS).
541210 Bakery Products - NS only
541220 Dairy Products - NS only
541230 Donated Commodities - NS only
541240 Fruits and Vegetables - NS only
541250 Meat - NS only
541260 Staples - NS only
264
541270 Food Inventory Adjustment - NS only
Other Consumable Supplies - Expenditures that support the various needs of the District.
541310 Auto Parts and Batteries

541315 Tires
541320 Oil and Lubricants
y Bulk purchases for the maintenance garage or from a service station on an emergency basis
only.
541325 Gas
y Bulk purchases for the maintenance garage or from a service station on an emergency basis
only.
541330 Propane
y Bulk purchases for student transportation vehicles.
541400 Maintenance Materials

y Materials and supplies for the repair and maintenance of District buildings and equipment.
(This object is only used by Facilities & Asset Management and Fund 601 Self-Insurance.)
541500 Inventory Adjustments

y Adjustments for overages (shortages) of warehouse supplies resulting from periodic inventory
counts.
541600 Interdepartmental Charges

y Work order costs that are initiated and funded by departments and schools for minor
improvement requests. Items such as installation of white boards, fixtures, internal material
moves, etc.
541700 Discounts Taken

y Discounts received by the District for early payment of invoices.
Books and Periodicals - Expenditures for books, textbooks, and periodicals available for general
use, including any reference books.
542100 Textbook Expansion

y Textbook purchases that are unique and outside the basic curriculum. Special one-time
purchases to support expansion of classrooms, reconfiguration to K-8 schools, additional
classrooms, individual school-based requirements, etc. Textbooks purchased against grants
should be charged to this object.
542200 Textbook Adoption

y New curriculum adoption purchases at the District level.
265
542300 Textbook Replacement
y Purchase of textbooks damaged or lost to maintain the standard curriculum.
543000 Library Books

y LIBRARY AND REFERENCE BOOKS. Books for a new library or for materially expanding a
present library, reference books for staff, repair of library books, etc.
y AUDIOVISUAL MEDIA. Motion pictures, recorded video and audio programs, charts, maps,
rental of audiovisual materials, etc.
544000 Periodicals
y Subscriptions for any publications that appear at regular intervals, pamphlets, or newspapers.
544100 Online Periodical Subscriptions

y Subscriptions for any web-based or electronic publications used for instructional purposes.
Food (for Nutrition Services only) - Expenditures for food used in the school food service
program. These objects are only used by Nutrition Services in Fund 202.
545100 Purchased Food - NS only

545200 Food Inventory Adjustments - NS only
y Adjustments for overages (shortages) of food inventory resulting from periodic inventory
counts.
545210 Bakery Products - NS only

545220 Dairy Products - NS only
545240 Fruits and Vegetables - NS only
545250 Meat - NS only
545260 Nutritional Staples - NS only
545300 Donated Commodities - NS only
y Market value of food products received through the State from USDA (US Department of
Agriculture).
Non-Consumable Supplies - Expenditures for items that are equipment, or are “equipment like,”
but which fail one or more of the tests for classification as Object 554100.
546000 Non-Consumable Supplies

y MINOR EQUIPMENT. Equipment items costing up to $4,999 not requiring asset tagging.
546100 Minor Equipment - Tagged

y MINOR EQUIPMENT. Equipment items costing up to $4,999 such as furniture, fixtures, VCRs,
DVD players, projectors, televisions, camcorders, modems, cabling, etc., requiring tagging
for asset control purposes.
266
547000 Computer Software
y Software program packages and site licenses, emulator boards, multi-protocol adapter boards,
interface boards, font cartridges, etc.
548000 Computer Hardware

y Non-capital computer hardware such as desktops, laptops, iPads or Chromebooks, generally
of value not meeting the capital expenditure criterion.
550000 - Capital Outlay

Expenditures for the acquisition of fixed assets, including land or existing buildings and
improvements of grounds, construction of buildings, additions to buildings, initial equipment,
additional equipment, and replacement of equipment.
551000 Land Acquisitions

y Land purchases; purchases of air rights, mineral rights, etc.
551100 Land Improvements

551200 Infrastructure
552000 Building Acquisitions and Improvements
y CONTRACTED BUILDING CONSTRUCTION. Contractor costs for new building construction
and construction of additions to existing buildings.
y PURCHASE OF BUILDINGS.
553000 Improvements - Not Buildings

y Initial and additional improvement of sites, and adjacent ways after acquisition by the District.
Consists of work as grading, landscaping, seeding, planting; new sidewalks, roadways,
retaining walls, sewers and storm drains; installing hydrants; initial surfacing and soil treatment
of athletic fields; furnishing and installing fixed playground apparatus, flagpoles, gateways,
fences, demolition work and underground storage tanks which are not part of building service
systems. Use objects 559000 or 567200 as appropriate for special assessments against the
District for capital improvement such as streets, curbs, and drains.
553100 Leasehold Improvements
Depreciable Equipment - Expenditures for the initial, additional, and replacement items of
equipment. An equipment item is a movable or fixed unit of furniture or furnishings, an instrument,
a machine, an apparatus, or a set of articles that meets all of the following conditions:
1. It has an anticipated useful life of more than 1 year.

2. It is of significant value, measured as original cost or estimated market value of $5,000 or more.
3. It retains its original shape and appearance with use.
4. It is nonexpendable; that is, if the article is damaged or some of its parts are lost or worn out,
it is usually more feasible to repair it than to replace it with an entirely new unit.
5. It does not lose its identity through incorporation into a different or more complex unit or
substance.
267
554100 Initial & Additional Equipment
y Any equipment purchase costing $5,000 or more such as machinery, furniture and fixtures,
and vehicles (Object series 555000 used for technology related items.)
554110 Vehicles
y Automobiles, trucks, vans, etc.
Technology - Expenditures related to technology needs.
555010 Computers
y Capitol computer equipment and expenditures for computer hardware, related equipment,
and other capital outlay for technology in excess of $5,000.
555020 Printers
555030 Software Capital Expense
y Purchase and upgrades of individual software programs in excess of $5,000.
555090 Miscellaneous Other Technology

y Technology equipment not categorized above in excess of $5,000.
Transportation – Expenditures for bus garages, buses, and capital bus improvements for student
transportation.
556410 Buses/Capital Bus Improvements
Other Capital Outlay – Expenditures for all other Capital Outlay not classified above.
559000 Other Capital Outlay

y CAPITAL ASSESSMENTS. Assessments for capital improvements such as streets, curbs, and
drains on District properties. This object is not to be used for any other purpose. (Object
567200 used for assessments charged by other governmental agencies to properties NOT
adjacent to District properties.)
560000 - Other Objects (formerly known as Accounts)

Amounts paid for goods and services not otherwise classified. This includes expenditures for the
retirement of debt, the payment of interest on debt, and payment of dues and fees.
561000 Redemption of Principal

y Expenditures that are from current funds to retire bonds, and principal portion of contractual
payments for capital acquisitions.
562000 Interest
y Interest expense on indebtedness. Expenditures from current funds for interest on serial
bonds, short-term loans and interest included in contractual payments for capital acquisitions.
268
562100 Interest (Except Bus/Garage)
562200 Interest - Bus/Garage
563000 Fiscal Charges
y BOND TRUSTEE FEES including bank service fees, check printing, deposit slips, deposit bags, etc.
563400 Bad Debt Expense

563500 Administrative Write-Off
y Used only by the Accounting Department.
564000 Dues and Fees

y Expenditures or assessments for membership in professional or other organizations or
associations or payments to a paying agent for services rendered such as professional
certifications, fingerprinting, miscellaneous fees, etc. (Do NOT include Internet fees, which
should be charged to object 535920)
564010 Dues and Fees - Professional Development Funds

y Expenditures for membership in professional or other organizations or associations when
using allocated Professional Development funding by Licensed Employees.
564100 Bond Issuance Cost
Insurance and Judgments

565100 Liability Insurance
y Premiums for insurance coverage against losses. (This object is only used by Fund 601 Self-
Insurance.)
565200 Fidelity Bond Premiums

y Expenditures for bonds guaranteeing the District against losses resulting from the actions of
the CFO, employees, or other persons of the District. Also recorded here are expenditures
(not judgments) made in lieu of liability bonds.
565300 Property Insurance Premiums

y Premiums for insurance coverage on property against loss and damage. Charge to Program
25410 for buildings and Program 25510 for school buses. (This object is only used by Fund
601 Self-Insurance and Grant Funds.)
565350 Workers’ Compensation Insurance Premiums

y Premiums for insurance coverage against Workers’ Compensation claims.
565400 Student Insurance Premiums

y Expenditures for premiums on student accident insurance for students playing sports who
are not covered by any other insurance program.
565500 Judgments and Settlements Against the District

y Expenditures from current funds for all judgments against the District that are not covered by
liability insurance, but are of a type that might have been covered by insurance.
269
Other Insurance and Judgments
565910 Workers’ Comp Claim Expense
y Compensation made on behalf of employees due to a work-related accident. (This object is
only used by Fund 601 Self-Insurance.)
565915 Workers’ Comp Recovery

565920 Workers’ Comp Assessment
y Assessment fees as established by the Workers’ Compensation Board. (This object is used
only by Fund 601 Self-Insurance.)
565930 Deductible Insurance Loss

y Costs resulting from automobile accidents, fire loss, building damage, etc., which are not
reimbursable by insurance. Also recorded here are any expenditures made in lieu of liability
insurance, and accident coverage. (This object is only used by Fund 601 Self-Insurance.)
565945 Property Damage Recovery

565946 Fire Loss Recovery
565947 Auto Loss Recovery
565948 Liability Loss Recovery
Taxes and Licenses

567100 Permits
y Permit costs for buildings, elevators, OSHA, FCC, etc.
567200 Public Assessments

y Property taxes and assessments charged by other governmental agencies for improvements
to District properties or adjacent properties. (Use object 559000 for capital improvement
assessments to District properties.)
568000 PERS UAL Lump Payment

569000 Grant Indirect Charges
y Covers administrative overhead expenses. (This object is only used by Grants.)
570000 - Transfers
571000 Transfers to Other Funds
y Transactions conveying money from one fund to another, generally in the form of payments
from the General Fund to some other fund (used only with Budget Office approval). They are
not recorded as expenditures.
572000 Pass-Through
y Used by Grants only to record pass-through of federal monies to other entities.
Other Uses of Funds

581000 Operating Contingency
581100 Payments of Refunded Debt
581200 Discounts on Issuance of Long-Term Debt
270
DESCRIPTION OF FUNCTION CODES
10000 - Instruction
Activities dealing directly with the teaching of students, or the interaction between teacher and
students. Included here are the activities of instructional assistants of any type that assist in the
instructional process. Expenditures for teachers’ travel within the District in connection with teaching
assignments are considered costs of instruction.
10000 - Regular Programs - Instructional activities designed primarily to fully prepare students
to make productive life decisions as community members, family members, and workers.
y 1000A - Instructional Substitutes
y 1000B - Unassigned Teachers
y 1000V - Instructional Vacancy Savings
11100 Elementary and K-8 School Instruction

y 11111 - Elementary Programs; Grades K-5
y 11112 - Elementary 1-5 Homeroom
y 11113 - Elementary Consolidated Budget; supplies, textbooks, extended hours, etc., in K-5
and K-8 schools
y 11119 - Kindergarten Homeroom
y 11131 - Elementary Extracurricular Activities; K-5 and K-8 schools
11200 Middle School Instruction

y 11211 - Middle School Program; Grades 6-8
y 11212 - Middle School Homeroom
y 11213 - Middle School Consolidated Budget; supplies, textbooks, extended hours, etc., in
middle schools
y 11221 - Middle School Extracurricular Activities
11300 High School Instruction

y 11311 - High School Program; Grades 9-12
y 11312 - High School Homeroom
y 11313 - High School Consolidated Budget; supplies, textbooks, extended hours, etc., in high
schools
y 11321 - High School Extracurricular Activities
y 11322 - Athletic Activities
11400 Pre-Kindergarten Programs

y 11401 - Early Childhood Education Centers (ECEC); programs for pre-kindergarten pupils in
select schools
y 11402 - Head Start; Federal program that provides services to low-income pre-kindergarten
pupils and their families
271
12000 - Special Programs - Instructional activities designed primarily to provide support for
students with special needs.
12100 Programs for the Talented and Gifted

y 12100 - Talented and Gifted (TAG)
12200 Restrictive Programs for Students with Disabilities - Special learning experiences for
students with disabilities who spend half or more of their time in a restricted setting. These learning
experiences include, but are not limited to, such areas as Structured Learning Centers (SLC),
Intensive Learning Centers (ILC), Developmental Kindergarten, Community Transition Centers (CTC),
Life Skills with Nursing Services, Out-of-District programs, Home Instruction, Extended School Year
programs, Diagnostic Classrooms, and Functional Living Skills.
y 12210 - Restrictive Programs

y 12211 - Functional Living Skills
y 12212 - Communication Behavior - Academic
y 12213 - Intensive Skills - Academic
y 12214 - Communication Behavior - Functional
y 12215 - SLC/ILC - Intensive Learning Center
y 12216 - Deaf/Hard of Hearing Classroom
y 12217 - Social Emotional - Behavior
y 12218 - Social Emotional - Intensive
y 12219 - Social Emotional - Fragile
y 12221 - SLC - Developmental Kindergarten
y 12230 - Life Skills/CTP
y 12241 - Intensive Skills - Functional
y 12251 - Direction Services
y 12253 - Out-of-District Programs
y 12261 - Home Instruction
y 12271 - Extended School Year
y 12282 - Behavior Intervention Classroom Diagnosis
y 12291 - Skilled Nursing Care Facilities
y 12292 - Assistive Technology Services
y 12293 - Other Individualized Instruction
12500 Less Restrictive Programs for Students with Disabilities - Special learning experiences for
students with disabilities outside the regular classroom such as Resource Rooms where students
with disabilities go during certain periods of the school day to receive remedial instruction in
specific subject areas.
272
y 12501 - Resource Center Classrooms
y 12502 - Instructional Specialists
y 12503 - Individual Educational Assistants - General Ed Classroom
y 12504 - Deaf/Hard of Hearing
y 12505 - Vision Services
y 12506 - Interpreter Services
y 12507 - Behavior Program - Less Restrictive
y 12508 - Deaf/Blind Program
y 12509 - Orthopedic Services
y 12510 - Less Restrictive Programs
y 12511 - Deaf/Hard of Hearing Itinerant Services
y 12512 - Autism Services
y 12520 - Team-Communication Behavior
12600 Early Intervention - Services of treatment and habilitation designed to address a child’s
developmental deficits in sensory, motor, communication, self-help, and socialization areas.
y 12601 - SKIP Screening (Screening Kids for Intervention & Prevention) - Birth to Age 5
y 12602 - MESD Early Intervention Evaluations
y 12603 - Early Childhood Special Education (ECSE) Evaluations
y 12604 - Early Intervention/Early Childhood Special Ed (EI/ECSE)
y 12606 - Subcontractor Contracts
y 12607 - Portland Early Intervention Program (PEIP)
y 12609 - Albina Head Start
y 12613 - PEIP Peer Tuition
12700 Educationally Disadvantaged - Instructional activities designed for students who are
disadvantaged due to socioeconomic status or other circumstances that can affect their educational
opportunities.
y 12710 - Remediation
y 12711 - Academic Interventions
y 12720 - Title I: Federal program that provides additional support for schools that serve low-
income students
y 12721 - Title I: Supplemental Educational Services; programs for students attending schools
failing to meet Adequate Yearly Progress (AYP) as defined by the No Child Left Behind Act of
2001 (NCLB)
y 12722 - Title I: Teacher Professional Development
y 12723 - Title I: Human Resources Training on NCLB
273
y 12724 - Title I: Project Return Homeless; program designed to remove barriers to school
enrollment and provide stability in school for students in homeless living situations
y 12725 - Title I: Summer School
y 12726 - Title I: School Choice Transportation
y 12727 - Title I: Performance Assistance
y 12728 - Title I: Accelerated Learning
12800 Alternative Education - Learning experiences for students who are at risk of dropping out
of school, are not succeeding in a regular classroom setting, or may be more successful in a non-
traditional setting.
y 12811 - Public Alternative Programs; programs provided by other public agencies

y 12821 - Community-Based Programs; programs provided by private agencies
y 12831 - Delayed Expulsion School Counseling Center (DESCC)
y 12832 - Classroom Alternative Education
y 12833 - Evening Programs
y 12835 - Indian Education
y 12870 - Targeted Transition
y 12872 - Transition Center
y 12880 - Charter Schools
y 12891 - Contract Programs
y 12892 - Alternative Education Instructional Support
y 12893 - CEIS (Coordinated Early Intervention Services)
12900 Designated Programs - Special learning experiences for other students with special needs,
including English as a Second Language (ESL) and English Language Learner (ELL) students, teen
parents and migrant education.
y 12910 - English as a Second Language Programs

y 12911 - ESL/Bilingual in K-5 and K-8 schools
y 12912 - ESL/Bilingual in middle schools
y 12913 - ESL/Bilingual in high schools
y 12914 - Bilingual Assessment Services
y 12921 - Parent Education/Pregnancy Prevention
y 12922 - Teen Parenting Services
y 12930 - Migrant Education
y 12991 - Private School Instruction; provided by District staff in area private schools
y 12992 - Section 504/Americans with Disabilities Act (ADA) Accommodation
274
14000 - Summer School Programs - Instructional activities as defined under 11000 Regular
Programs carried on during the period between the end of the regular school term and the
beginning of the next regular school term; this does not include the summer term of a 12-month
school year.
y 14100 - Summer School, Elementary (grades K-5)
y 14200 - Summer School, Middle (grades 6-8)
y 14300 - Summer School, High (grades 9-12)
20000 - Support Services

Services which provide administrative, technical, personal (such as guidance and health), and
logistical support to facilitate and enhance instruction.
21000 - Student Support Services - Activities designed to assess or improve the success and
wellbeing of students and supplement instruction.
21100 Attendance and Social Work Services

y 21110 - Attendance/Social Work Services Area Direction
y 21120 - Attendance Services; assessment of attendance patterns and response to attendance
problems
y 21130 - Social Work Services
y 21131 - Behavior Intervention
y 21141 - Special Education (SPED) Data Services
y 21150 - Student Safety (campus security agents, campus monitors, crossing guards, etc.)
y 21170 - Migrant Identification and Recruitment
y 21191 - Child Development Services
y 21192 - Student Discipline Services
y 21193 - Drug and Alcohol Services
21200 Guidance Services

y 21210 - Guidance Services Area Direction
y 21220 - Counseling Services
y 21221 - Counseling College Preparation
y 21240 - Student Guidance Information Services
y 21262 - Vocational Education Placement Services
21300 Health Services

y 21320 - Medical Services
y 21330 - Dental Services
y 21390 - Other Health Services
275
21400 Psychological Services
y 21400 - Psychological Services
y 21420 - Psychological Testing Services
21500 Speech Pathology and Audiology Services

y 21520 - Speech Pathology; identification and guidance of students with speech and language
disorders
y 21530 - Audiology; identification and guidance of students with hearing loss
y 21580 - Access Services - Special Education (SPED) Technology
y 21590 - Other Speech Pathology and Audiology Services
21600 Other Student Treatment Services

y 21601 - Occupational Therapy
y 21602 - Physical Therapy
y 21603 - Adaptive Physical Education
y 21604 - Feeding Team - Training
21900 Student Support - Service Direction

y 21901 - Program Administration/Supervision
y 21902 - Administration
y 21903 - Collaborative Supports Team
y 21905 - Third Party Medical Reimbursement
y 21906 - IEP Writing/Meetings for Special Education Staff
y 21907 - IEP Writing/Meetings for General Education Staff
y 21908 - TAG Plan Writing
22000 - Instructional Staff Support Services - Activities associated with assisting instructional
staff with the content and process of providing learning experiences for students.
22100 Improvement of Instruction Services

y 22110 - Improvement of Instruction Services Area Direction
y 22130 - Curriculum Development
y 22131 - Curriculum Development - K-5
y 22132 - Curriculum Development - 6-8
y 22133 - Curriculum Development - HS
y 22191 - Multicultural/Multiethnic Services
y 22192 - School Improvement Funds
y 22193 - School Improvement Plan (SIP) Development
y 22194 - Immersion Support & Administrative Services
y 22195 - Teaching Innovation Support
276
22200 Educational Media Services
y 22210 - Educational Media Services Area Direction
y 22220 - Library/Media Services
y 22230 - Multimedia Services
y 22240 - Educational Television Service
y 22251 - KBPS Programming and Production (KBPS is Benson High School’s on-campus radio
station)
y 22252 - KBPS Broadcasting
y 22253 - KBPS Program Information
y 22254 - KBPS Fundraising
y 22255 - KBPS Underwriting Grant Canvassing
y 22256 - KBPS Management and General Support
y 22257 - KBPS National Program Acquisition
y 22291 - Textbook Services
y 22292 - Classroom Technology Services
y 22293 - Curriculum Distribution
22300 Assessment and Testing

y 22301 - Assessment System Design
y 22302 - Measurement & Assessment
y 22304 - General Equivalency Diploma (GED) Assessment & Testing
y 22305 - Assessment Reporting
22400 Instructional Staff Development

y 22401 - Instructional Consultants
y 22402 - Instructional Specialists
y 22403 - Autistic Services
y 22410 - Instructional Staff Training Services
y 22411 - Instructional Staff Training - K-5
y 22412 - Instructional Staff Training - 6-8
y 22413 - Instructional Staff Training - HS
y 22420 - Portland Teacher Program; recruits/supports teacher candidates of color in their
professional training
y 22430 - New Teacher Orientation
y 22440 - Occupational Therapists/Physical Therapists
277
23000 - General Administration Support Services - Activities associated with the overall
general administrative or executive responsibility for the entire District.
23100 Board of Education Services

23200 Executive Administration Services
y 23210 - Office of Superintendent
y 23211 - Executive Administration
y 23212 - Assistant Superintendent
y 23240 - State and Federal Relations
y 23291 - General Administration/Contracts
y 23292 - Legal Services
y 23293 - Operational Support Services
y 23294 - School Standards/Accreditation
y 23295 - Strategic Planning
24000 - School Administration - Activities associated with school direction and supervisory
responsibility.
24100 Office of the Principal Services

y 24101 - School Administrative Services
y 24102 - School Curriculum Services
y 24103 - School Business Services
24900 Other School Administration Support

y 24901 - Graduation Services
y 24910 - Licensed Administrator Professional Development
y 24920 - School Closure
25000 - Business Support Services - Activities associated with the purchasing, paying for,
transporting, exchanging, and maintaining goods and services for the District.
25100 Direction of Business Support Services

25100 - Direction of Business Support
25200 Fiscal Services

y 25210 - Direction of Fiscal Services
y 25220 - Budgeting Services
y 25231 - Funding Management Activities
y 25240 - Payroll Services
y 25250 - Financial Accounting Services
278
y 25260 - Internal Auditing Services
y 25270 - Property Accounting Services
y 25281 - Risk Management Service Area Direction
y 25282 - Employer-at-Injury Program (EAIP) Worksite Modifications
y 25283 - Liability Claims
y 25284 - Property/Fire Loss
y 25285 - Workers’ Compensation
y 25286 - Worksite Safety
y 25287 - Mandated Health Services
y 25288 - Risk Control Initiatives
y 25291 - Enrollment Services
y 25292 - Family Support Centers
25400 Operation and Maintenance of Plant Services

y 25410 - Operation and Maintenance Services Area Direction
y 25411 - Project Management
y 25421 - Custodial Services
y 25422 - Environmental Health and Safety
y 25423 - Utilities Services
y 25424 - Property Management
y 25430 - Care and Upkeep of Grounds
y 25441 - Maintenance Workforce
y 25442 - Other Funded work
y 25443 - Vehicle Operation/Maintenance
y 25444 - Multicraft Services
y 25445 - Electrical Services
y 25446 - Mechanical Services
y 25460 - Security Services
y 25490 - Other Operations and Maintenance
25500 Student Transportation Services

y 25510 - Transportation Administration
y 25520 - Transportation Operations
y 25530 - Transportation Fleet Maintenance
y 25540 - Transportation Routing Services
y 25550 - Transportation Safety and Training
y 25580 - Special Education Transportation Services
279
25700 Internal Services
y 25710 - Internal Services Area Direction
y 25720 - Purchasing Services
y 25730 - Warehousing/Distribution Services
y 25740 - Printing, Publishing and Duplicating Services
y 25790 - Other Internal Services
26000 - Central Support Services - Activities that support each of the other instructional and
supporting service programs.
26200 Planning, Research, Development, Evaluation, Grant Writing and Statistical Services
y 26210 - Service Area Direction
y 26211 - Evaluation Services Direction
y 26212 - Grant Writing Direction
y 26220 - Development Services
y 26230 - Evaluation Services
y 26240 - Planning Services
y 26250 - Research Services
y 26260 - Grant Writing Services
y 26270 - Statistical Services
y 26271 - Accountability & Reporting
26300 Communication Services

y 26320 - Internal Information Services
y 26330 - Public Information Services
y 26331 - Volunteer Activities and Recognition
y 26340 - Management Information Services
y 26350 - Translation Services
26400 Staff Services

y 26410 - Staff Services Area Direction
y 26420 - Recruitment and Placement Services
y 26430 - Staff Accounting Services
y 26440 - Health Reimbursement Arrangement (HRA) Benefits Program
y 26491 - Staff Services
y 26492 - Non-Instructional Staff Development
y 26493 - Staff Relations and Negotiations
280
26600 Technology Services
y 26610 - IT Service Area Direction
y 26611 - IT Project Management
y 26620 - Systems Analysis Services
y 26631 - Student Information Systems
y 26632 - Business Information Systems
y 26634 - Web Information Systems
y 26635 - Systems Development and Integration
y 26641 - Technical Operations
y 26642 - Information Security
y 26643 - Client Services and Collaboration
y 26691 - Central Telecommunication Services
y 26696 - School Hardware Modernization
y 26697 - Technical Training Services
y 26698 - Infrastructure Development
y 26699 - Systems Development
26700 Records Management Services

y 26700 - Records Management Services
26900 Other Support Services - Central

y 26901 - District Equity
y 26902 - Partnership Development
y 2000V - Support Services Vacancy Savings
30000 - Enterprise and Community Services

Enterprise services are activities financed and operated similarly to private business enterprises,
providing goods and services to students or the general public and financed primarily through
user fees or community programs. Community services are activities which are not directly related
to the provision of education for pupils in the District. These include services such as community
recreation programs, civic activities, public libraries, programs of custody and care of children,
and community welfare activities provided by the District for the community as a whole or in part.
31000 Food Services - Activities concerned with providing food to students and staff in the District.
y 31100 - Food Services Administration
y 31200 - Food Preparation and Service
y 31220 - BESC Deli
y 31230 - Fresh Fruit & Vegetable Program
y 31300 - Food Delivery Services
y 31900 - Nutrition Education/Other
y 31910 - Summer Nutrition
281
33000 Community Services - Activities which are not directly related to the provision of education
to pupils.
40000 - Facilities Acquisition and Construction

Activities associated with the acquisition of land and buildings, major remodeling and construction
of buildings and major additions to buildings, initial installation or extension of service systems and
other built-in equipment, and major improvements to sites.
y 41100 - Service Area Direction
y 41200 - Site Acquisition and Development
y 41500 - Building Acquisition, Construction, and Improvement Services
y 41905 - Capital Bond Planning
y 41910 - Relocation Projects
50000 - Other Uses

Activities included in this category are servicing the debt of the District, conduit-type transfers from
one fund to another fund, and apportionment of funds by the Educational Service District (ESD).
y 51100 - Long-Term Debt Service
y 51200 - Short-Term Debt Retirement
y 52100 - Fund Transfers
y 54100 - PERS Unfunded Actuarial Liability (UAL)
60000 - Contingencies
Expenditures which cannot be foreseen and planned in the budget process.
y 61100 - Operating Contingency
70000 - Unappropriated Ending Fund Balance

An estimate of funds needed to maintain operations of the District from July 1 of the ensuing fiscal
year and the time when sufficient new revenues become available to meet cash flow needs of the
fund.
y 71100 - Ending Fund Balance
282
283

2025 Budget Book Proposed

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PORTLAND PUBLIC SCHOOLS

FISCAL YEAR JULY 1, 2023 - JUNE 30, 2024 www.pps.net

501 N DIXON STREET, PORTLAND, OREGON 97227

PORTLAND PUBLIC SCHOOLS

The budget adheres to the principles and standards

John W. Hutchison Siobhán McMahon, CAE

Board of Education Policy

Informational Section............................................................................................. 195

Jefferson High School - Quarterfinal State Tournament, March 7, 2024

The School Board, acting as the Budget Committee, is responsible for

The Budget Overview highlights major budget changes year-over-year.

Roosevelt High School - Raising a Reader, March 2, 2024

1. Minimize the impact those reductions will have on students.

2. Continue initiatives that have boosted student achievement.

Dr. Sandy Husk, Interim Superintendent

T WO GOALS SH A P E D OUR D E CISION S

Minimize the impact reductions Continue initiatives that have

Capital Projects $2.39 11%

Special Revenue Funds General Funds

Sources: Uses: Sources: Uses:

October 10, 2023 School Board Meeting PEC

BUDGET November 7, 2023 School Board Meeting PEC

May 7, 2024 School Board Meeting TBD

School Board Meeting ✔

July 15, 2024 Submit Tax Certification documentations

Students at the Center Racial Equity and Social Justice

Honesty and Integrity Excellence

Creativity and Innovation Partnerships and Collaboration

Grounded in the Spirit of Portland Joyful Learning and Leadership

The Graduate Portrait is a clear and ambitious

y Third Grade Reading

Portland Public Schools reImagined—our vision—

Thank you for your support and engagement as we roll

• Transform Structures for • Reimagine Relationships and • Ensure Equitable Access to

• Cultivate a Culture of Racial • Plan the Center for Black

• Develop an Integrated • Implement Multi-Tiered • Promote an Inclusive Mindset

• Develop a Diverse, High- • Advance Our Organizational

• Socialize Our Vision and • Embed System-Wide • Launch an Innovation

To learn more about our Strategic Plan, visit pps.net/forwardtogether 12

Other Success Indicators Related to Educator Essentials

y Third Grade Reading

Forward Together: The Strategic Plan’s Four Themes

y Racial Equity and Social Justice

Closing the Budget Gap

y Evening Scholars personnel

The Meritorious Budget Award

` Meeting students’ mental and behavioral health needs

y Increasing academic achievements and reducing academic disparities for:

` Black, Indigenous, and Students of Color

y Staffing for enrollment in excess of projections

Total Net Assessed Value (in $69.01 $72.46

Operations $5.28 $5.28 $5.28 $5.28 $5.28

Local Option for Operations $1.99 $1.99 $1.99 $1.99 $1.99

Debt Service GO Bonds $2.44 $2.33 $2.30 $2.38 $2.50

Total Property Tax Rate $9.67 $9.60 $9.57 $9.65 $9.77

Less Measure 5 Adjustments $22,989,685 $24,819,007 $25,154,736 $35,762,128 $40,000,000

Average Daily Enrollment - ADMr 46,649 44,747 44,548** 43,514** 43,302*

Weighted Enrollment - ADMw 55,688 53,500 53,414** 52,232** 51,940*

Weighted Enrollment - ADMw

Average Daily Enrollment - ADMr 46,649 44,747 44,548 43,514 43,302*

Weighted Enrollment - ADMw 55,688 53,500 53,414 52,232 51,940*