Requirements for financial summaries of school, education service and community college districts

(1) For a school district or an education service district, the financial summary required under ORS 294.438 (1) must state separately the total amount of resources included in the budget in each of the following categories: (a) Beginning fund balance; (b) Property taxes other than local option taxes; (c) Local option taxes; (d) Local sources; (e) Intermediate sources; (f) State sources; (g) Federal sources; (h) Interfund revenue transfers; and (i) The total of all other budget resources. (2) For a school district or an education service district, the financial summary required under ORS 294.438 (1) must state separately the total amount of expenditures and other requirements included in the budget in each of the following objects: (a) Salaries; (b) Associated payroll cost; (c) Purchased services; (d) Supplies and materials; (e) Capital outlay; (f) Other objects other than debt service; (g) Debt service; (h) Interfund transfers; (i) Operating contingencies; and (j) Unappropriated ending fund balance and reserves. (3) For a school district or an education service district, the financial summary required under ORS 294.438 (1) must state separately the total amount of expenditures and other requirements and the total number of employees stated in full-time equivalent positions included in the budget in each of the following functions: (a) Instruction; (b) Support services; (c) Enterprise and community services; (d) Facilities acquisition and construction; (e) Other uses other than debt service and interfund transfers; (f) Debt service; (g) Interfund transfers; (h) Operating contingencies; and (i) Unappropriated ending fund balance and reserves. (4) For a community college district, the financial summary required under ORS 294.438 (1) must state separately the total amount of resources included in the budget in each of the following categories: (a) Beginning fund balance; (b) Property taxes other than local option taxes; (c) Local option taxes; (d) Tuition and fees; (e) Other local sources; (f) State sources; (g) Federal sources; (h) Interfund revenue transfers; and (i) The total of all other budget resources. (5) For a community college district, the financial summary required under ORS 294.438 (1) must state separately the total amount of expenditures and other requirements included in the budget in each of the following objects: (a) Personnel services; (b) Materials and services; (c) Financial aid; (d) Capital outlay; (e) Debt service; (f) Other requirements; (g) Transfers; (h) Operating contingencies; and (i) Unappropriated ending fund balance and reserves. (6) For a community college district, the financial summary required under ORS 294.438 (1) must state separately the total amount of expenditures and other requirements and the total number of employees stated in full-time equivalent positions included in the budget in each of the following functions: (a) Instruction; (b) Instructional support; (c) Student services other than student loans and financial aid; (d) Student loans and financial aid; (e) Community services; (f) College support services other than facilities acquisition and construction; (g) Facilities acquisition and construction; (h) Interfund transfers; (i) Other objects; (j) Operating contingencies; and (k) Unappropriated ending fund balance and reserves.