Budget Committee Roles & Responsibilities

1. Budget Committee Roles&Responsibilities St. Helens School District

2. Budgeting & Governance The board sets district goals & policies The budget reflects the resources & expenditures to implement those goals For every expenditure, ask: how does this help achieve the district goal? does this fit within our policies?

3. Budget Calendar (task list) SAMPLE DATES Appoint a budget officer July 5 Appoint budget committee members Jan 30 Prepare a proposed budget Apr 15 Publish 1st notice of BC meeting Apr 20 Publish 2nd notice of BC meeting May 1 BC meeting followed by more if needed May 15 Publish notice of budget hearing Jun 15 Hold budget hearing Jun 27 Board enacts budget resolutions Jun 27 Submit tax certification documents Jul 15 Budget documents sent to county clerk Sept 30

4. Legal IssuesBudget Committee The budget committee is established in accordance with ORS 294.336. The purpose of the committee is to review, discuss and approve the proposed budget presented to them by the budget officer. 294.336 Budget committee. Except as provided in ORS 294.341, the governing body of each municipal corporation shall establish a budget committee in accordance with the provisions of this section.

5. ORS 294.401 Budget committee meeting; distribution of budget message & document; copies of document made available (1)The budget committee shall hold one or more meetings for the following purposes: (a) Receive budget message & document; and (b) Provide members of the public with an opportunity to ask questions about and comment upon the budget document.

6. ORS 294.406 Budget committee hearings; approval of budget document (1) The budget committee shall approve the budget document as submitted by the budget officer or the budget document as revised by the budget committee. The budget document as approved by the budget committee shall specify the ad valorem property tax amount or rate for all funds.

7. Who is the Budget Committee? Appointed members (electors) cannot be officers, agents, or employees electors are registered in-district voters All BC members have the same authority They are appointed for staggered 3-year terms

8. Budget Committee’s Role Hear the budget message Hold public meetings Hear & consider public comment Discuss & revise the budget if necessary to meet the goals & priorities set by the board Approve the budget, AND Approve each tax rate or dollar amount

9. What is NOT the BC Role? It does not set salaries, benefits or contract terms for employees or administrators It does not set staffing levels or make organizational structure decisions It does not decide whether or not a program or service should be provided It does not make or alter district goals or policies

10. School Board’s Role Adopt board policies that govern fiscal management. Set district goals and budget priorities Require budget officials to explain estimates of projected revenues, expenses, & balances; and alignment with district priorities & goals Conduct monthly oversight of income & expenses Review data used to plan budgets

11. 2014-15 Board Budget Priorities Full calendar (no cut days) Maintain or improve class sizes Preserve CTE and Arts programs Maintain HS/MS Sports Assure adequate classroom teaching time Support professional development Smaller class sizes at the early grades Wise use of Capital Projects funds

12. Budget Committee’s Process All meetings are subject to Public Meetings Law Quorum required to conduct business BC may request additional information Majority required to take action Budget document is a public document when BC receives it Take public comment at one or more meetings Approve the budget and each tax levy

13. Budget Meetings The budget committee shall, at its first meeting after its appointment, elect a presiding officer from among its appointed or elected members. (ORS 294.336 (9))

14. Budget Meetings Only a presiding officer position is required by law The presiding officer chairs the committee meetings A vice chair may be elected to chair meetings in the absence of the presiding officer

15. First Meeting Defined in statute Requires special & specific postings Notice must be published twice, with dates separated by at least 5 days, no earlier than 30 days prior & not later than 5 days prior to the meeting date. Budget message & budget document are delivered at this meeting.

16. First Meeting (continued) At the first meeting, the committee: Adopts rules of order Receives the budget message Budget officer reviews significant changes in the proposed budget

17. Budget Meetings The budget committee members then have the opportunity to: Ask questions Request information for clarification Receive input from citizens present

18. What can BC do before the official first meeting? Receive training on the BC process, calendar, committee member expectations, etc. Discuss members’ preferences for ground rules Receive orientation on the organization & its various departments or programs & staffing, and on the activities or services provided by each Receive orientation on the budget document Discuss the current year budget or prior year budgets, including what, in general, might be done differently next year.

19. What can’t the BC discuss before the official first meeting? Specific estimates of revenue, expenditures or appropriation amounts associated with any fund, object classification or line item, resource or requirement The question of whether specific programs or expenditures align with board priorities The question of whether to impose any specific tax levy, or the amount of any levy

20. Budget Meetings The number of meetings required varies from year to year & with the governing body Factors such as detail in the budget, size of the governing body, number of funds, presentation of budget & personalities of committee members will result in various numbers of meetings

21. Budget Meetings A majority of the entire committee is required to approve any motion A majority is more than half of the members Approval of any motion requires at least six “yes” votes with a committee of ten.

22. Budget Meetings After the committee completes its review and considers public input, they: 1) Approve the budget 2) Establish the property tax rate for all funds in the approved budget (This is done with a formal motion prepared for the committee by the Budget Officer) ORS 294.406

23. Consulting with Committee Members You may consult with committee members outside a meeting on details in the budget ONLY IF it is not with a majority of the committee. Group and serial emails and/or phone calls are forms of consultation. If you have a quorum, you would be violating the public meeting law if you hadn’t given public notice of the meeting.

24. Following Approval The budget committee’s duties cease when the budget is approved. The board becomes responsible to move the budget through adoption. The committee no longer functions as a committee until such time as the board may determine they wish to reconvene the group.

25. Following Approval The Budget Officer must publish financial summaries and the public hearing notice. Notice must be published not less than 5 days and not more than 30 days prior to the hearing and indicate the time and place of the hearing.

26. Following Approval Board holds a public hearing on the approved budget. Budget committee members are not required to participate, but are encouraged to attend. Following the public hearing the Board will adopt and appropriate the district budget.

27. Can the Board make changes to the approved budget before they adopt it? Yes, after the budget hearing, the Board has the authority to make certain changes to the budget. These include: Increase the overall revenue & expenditures in a fund by up to 10%. Decrease revenue & expenditures to reflect actual changes. Make changes between budget programs.

28. What if budget committee members disagree? They can inform the board as can any citizen. However, the board has the authority to make changes without the consent of the budget committee.

29. Board changes to the budget after BC approval but before Board adoption… Limitations to that authority: Board may not increase the estimated expenditure more than 10% & the total property tax to be levied may not exceed the amount or rate shown in the budget approved by the committee If the board wishes to make other changes to the approved budget, beyond the 10% limit, they must publish a revised budget summary and hold another public hearing.

30. Budget Adoption Following adoption of the budget, the district’s spending authority is limited to the total amount in each appropriation level. Direct Instruction Support Services Enterprise & Community Services, etc.

31. Budget Adoption Spending in excess of an appropriation level is a legal violation. It puts each board member at risk of being held personally responsible for the over expenditure. (ORS 294.435)

32. Can the budget committee be convened during the year? Yes. In the event the Board would like to convene the Budget Committee to review or discuss issues other than during the budget process, they may do so. Must publish meeting notices and comply with public meetings laws.

33. Changes to budget After Adoption A budget may be changed after adoption The change may require a supplemental budget Some changes may be made by resolution The change must be in place before the expenditure is made