The Oregon Trail School District Business Office is a service unit that supports Oregon Trail students, faculty, staff, and the public. We are responsible for the planning, management, and stewardship of the school district’s financial resources. Significant roles include:
> Accounting | > Debt Management | > Procurement |
> Accounts Payable | > District Safety Programs | > Risk Management |
> Accounts Receivable/Billing | > Investment Management | > School Budget Management |
> Budgeting/Resource allocation | > Payroll | > Student Enrollment Forecast |
The Business Office is dedicated to carrying out the overall Finance & Business mission by providing high-quality service to the internal operation units of the school district through the timely processing of financial transactions interpretation of contracts/policy/procedure, and accurate and timely financial reporting.
The Oregon Trail School District is a local governmental unit organized under the provisions of Oregon Revised Statutes (ORS) Chapter 332 for the purpose of operating a K-12 public school District. As a public school entity, the District is required to use the “Program, Budgeting and Accounting Manual” designed and required by the Oregon Department of Education. This manual establishes the minimum account code structure and definitions required for schools. The purpose of the manual is to create uniformity in school finance reporting among Oregon schools.
As an Oregon municipal entity, the District is required to prepare a budget in conformance with ORS 294.305 to 294.520, Oregon Budget Law. This law prescribes requirements for composition of the budget committee, public notice, budget content, approval processes and approval timelines. At the conclusion of the budget year, the District is required to have its accounts and fiscal affairs audited (see Financial Reports within the Business Services web page) for compliance with Oregon Budget Law, as well as federal regulatory and other requirements. Budgets are legally required for all funds except agency funds.
By nature, budgets represent estimates of future resources and uses for a future period. Many circumstances affect the budget as planned both positively and negatively. As such the budget must be monitored throughout the year with spending plans adjusted as needed.
BUDGET DOCUMENTS:
What is the Construction Excise Tax (CET)?
The Oregon Legislature passed a law (SB 1036), during the 2007 session, that provides a financial tool to help school districts pay for a portion of the cost for new or improved facilities needed due to growth in the community. The law authorizes a school district, in cooperation with cities and counties, to tax new residential and non-residential development. Specifically, the tax applies to improvements to real property that result in a new structure or additional square footage in an existing structure.
What Does the Tax Pay for?
The excise tax revenue may be used for capital improvements such as acquiring property, construction of facilities, related architect and engineering expenses, and for additional fixtures, furnishings and equipment. The excise revenue would allow the district to purchase and prepare sites for future school facilities, and/or to help defray the cost of new school facilities.
Who Pays the Tax and When?
The tax is required to be paid by developers or property owners who develop property in the Oregon Trail School District. Payment is due at the time when they wish to have a permit issued by the Clackamas County or the City of Sandy. A permit will not be issued unless the tax is paid or unless an approved exemption is submitted on the Exemption Form.
Who is Exempt from Paying the Tax?
The following are exempt from the Construction Excise Tax: (1) Private school improvements; (2) Public improvements as defined in ORS 279A.010; (3) Residential housing that is guaranteed to be affordable (under guidelines established by the United States Department of Housing and Urban Development, to households that earn no more than 80% of the median household income for the area in which the construction tax is imposed, for a period of at least 60 years following the date of construction for residential house); (4) Public or private hospital improvements; (5) Improvements to religious facilities primarily used for worship or education associated with worship; (6) Agricultural building as defined by 455.315; (7) Improvements to real property that result in a new structure or additional square feet totaling 1,000 square feet or less.
How Much is the Tax?
The tax is $1 per square foot on residential construction and 50 cents per square foot on non-residential construction. For non-residential construction only, the excise tax is limited to $25,000 per building permit or $25,000 per structure, whichever is less.
Is this a Permanent Tax?
Yes. The statute does allow periodic increase of the rate based upon a not-to-exceed index established by the Oregon Department of Revenue.
Who can I Contact for More Information?
If you have additional questions, you may contact the Oregon Trail School District’s Director of Business and Support Services, Tim Belanger, by email or by phone at 503-668-5541 ext. 4007.
Financial Information
Oregon Trail School District maintains detail accounting records for all revenues, expenditures, assets, liabilities and equities in conformance with General Accepted Accounting Principals (GAAP) for municipal organizations as established by the American Institute of Certified Public Accountants and as otherwise required by the State of Oregon and the Federal Office of Management and Budget.
The district submits itself to an annual audit of its financial records by an independent public accounting firm. The purpose of this audit is to express an opinion on the fair presentation of the financial statements and district compliance with:
Financial Reports:
The Oregon Trail School District has surplus property available for sale to the public. Such property has either exceeded its useful life or no longer meets program requirements for the district. Sale proceeds are reinvested into current program needs of the district.
Process
Facilities Equipment:
Miscellaneous Items:
This purchase order contract includes the following terms and conditions and includes, but is not limited to the invitation to bid, request for quotations, specifications, plans and published rules and regulations of the School District and the laws of the State of Oregon, which are hereby incorporated by reference.
Business Director – Timothy Belanger, ext. 4007
Accountant – Heidi Steen, ext. 4702
General Business, School Boundaries & Acounts Receivable – Terri Foeckler, ext. 4701
Accounts Payable, Payroll – Amber Yoo, ext. 4705
Payroll – Sandi Obrist, ext. 4704
Call the Business Office at 503-668-5541