School Budgets Explained

Welcome to our budget guide. We are committed to providing transparent information about how our district operates to best support our students, staff, families and community. Can't find the information you're looking for? Please fill out the form below. 

Every year, our district evaluates services to students. We look at factors such as state funding, student enrollment and student outcomes. The goal is to ensure every dollar we spend is effectively serving students. To do this, we carefully assess staffing and programs to align with student needs and funding availability while considering our district’s Strategic Plan and our long-term financial stability. 

Where does our funding come from?

For the 2024-2025 school year, our General Fund total of $77,688,246 accounts for nearly 60% of our total budget of $130,393,776. 

Sources of General Fund Revenue

  • Local Property Taxes: $20,825,200
  • State Sources (State School Fund/Common School Fund): $50,221,545
  • Federal Sources (Secure Rural Schools Fund): $600,000
  • Other Local Sources (Interest on investments/E-Rate Revenue/etc.): $1,916,501
  • Intermediate Sources (County School Fund/Douglas ESD): $125,000  
  • Beginning Fund Balance: $4,000,000 
     

Sources of Total Budget
In addition to the funding included in our General Fund, our district receives funding from the following primary sources*:

  • Federal Source Grants that support low-income students and students with disabilities (Title I, II and IV/IDEA/Perkins/Homeless Children and Youth).
  • ESSER Grant includes the final installment of COVID relief funds.
  • Non-Federal Source Grants that support the Horizons Foster Education Program, Early Literacy, Drivers Education, Staff Development, etc.
  • Student Success Act/Student Investment Account that supports students’ mental or behavioral health and academic achievement.  
  • High School Success/Measure 98 that supports dropout prevention, Career and Technical Education and college-level education opportunities. 
  • Food Services Fund to operate the School Lunch Program under the guidelines of the School Food and Nutrition Section of the Oregon Department of Education, which coordinates the state programs with the National School Lunch Program under the Department of Agriculture. Lunches and breakfasts are served in all district schools, and supper is served at qualifying schools.
  • Seismic Rehabilitation Grant Program funds. 

 
*These funds are restricted for specific uses to meet regulations and grant requirements and cannot be used for the district’s general operating expenses. 
 

Budget challenges for 2025-26:

  • Increase in PERS costs (employee retirement benefits)

  • Instability in state and federal funding

  • Declining enrollment

 

How does our funding support student success?

When you think about what keeps our schools running, it’s the people — the teachers in classrooms, the counselors, the custodians, and everyone working to serve students every day. For the 2024-25 school year, 73% of our General Fund budget is invested directly in the people who educate, care for and support our students. 

Details of other expenditures:

  • Purchased Services include items such as substitute teachers, utilities, student transportation, legal and auditing services.  
  • Supplies and Materials include items such as computer hardware/software, instructional supplies, textbooks, furniture and classroom equipment and library books.
  • Other Uses of Funds include items such as interfund transfers, contingency funds and ending fund balance. 
  • Other Objects include items such debt service and capital outlay. 

 

The majority of our employees funded through the General Fund — 98% — are teachers and other certified/licensed staff, classified employees, principals and assistant principals.

 

Questions and Answers

Have a budget question?