Multnomah Education Service District Multnomah County, Oregon

Approved Budget For the Fiscal Year 2020-2021

11611 NE Ainsworth Circle Portland, OR 97220 www.mesd.k12.or.us

Approved by the MESD Budget Committee 4/14/2020

Multnomah Education Service Distric t 2020-2021 Approved Budget

Table of Contents

Introduction

Superintendent’s Budget Message .............................................................................................. 3

MESD 2020-2021 Budget Committee ........................................................................................ 6

Public Notices ........................................................................................................................... 7

Resolution to Approve Proposed Budget and Ad Valorem Property Tax Rate........................... 11

Total Requirements by Fund and Function – Budgetary Funds ................................................. 13

Approved Budget Detail Schedules

Combining Fund Summary – Budgetary Funds ........................................................................ 15

Combining Revenue Detail – Budgetary Funds ........................................................................ 16

Combining Expenditure Summary – Budgetary Funds ............................................................. 18

Interfund Transfers and Overhead Charges .............................................................................. 19

Combined Fund Summary – All Budgetary Funds ................................................................... 20

111

Multnomah Education Service Distric t 2020-2021 Approved Budget

Introduction

The Multnomah Education Service District (MESD) is pleased to present the approved budget for the fiscal year 2020-2021. MESD’s proposed budget was approved without modification by the MESD Budget Committee on April 14, 2020.

The MESD Board of Directors and its management team extend their appreciation to the MESD Budget Committee for their time and consideration during the presentation and deliberation of the proposed budget.

This report serves as a transition between the proposed and adopted budgets. It contains minimum documentation to convey the requirements for a Superintendent Message; proof of publication of public notices; budget detail schedules of resources and requirements; and, evidence that the committee approved the budget and set the tax levy. In contrast, the proposed budget document has additional information; including, a profile of the district, a budgetary overview, detailed schedules for each budgetary fund and for each department, schedules for debt payments and reserve plans, and more. The proposed budget document can be found online at www.multnomahesd.org/business-services or a copy can be obtained by contacting Business Services at accounting@mesd.k12.or.us.

The next step to adoption is a budget review and public hearing held by the Tax Supervising and Conservation Commission (TSCC). The TSCC is an independent impartial panel of citizen volunteers appointed by the governor to monitor the financial affairs of local governments in Multnomah County. Commission members represent the public at these hearings by asking questions indicative of the community at large. They also provide a procedural review of the budget to ensure compliance with Local Budget Law and a substantive review of program content, reasonableness of estimates and coordination of financial planning. The MESD’s budget must be certified by the Commission after approval by the Budget Committee and prior to adoption by the Board. The TSCC public hearing for the MESD’s approved budget is scheduled for May 19, 2020 and will be held via Zoom with meeting access details posted online at www.multnomahesd.org

Following TSCC certification, the budget will be adopted by the MESD Board of Directors in June. Oregon Budget Law allows the Board to make limited adjustments to the approved budget prior to adoption without reconvening the Budget Committee. The district anticipates making adjustments as we learn more from our component districts about service needs for next year, state and federal funding levels, potential grants, and contracts in the following two months.

222

Superintendent’s Budget Message

2020-2021 Proposed Budget April 14, 2020

The Multnomah Education Service District (MESD) is pleased to present the proposed budget for fiscal year 2020-2021. This document represents the collective work of all MESD departments and has been prepared in accordance with local budget law, Oregon regulations, and MESD Board of Directors policies.

Uncertain Times

This is the 9th budget message I’ve written as a school superintendent, and by far the one most clouded by uncertainty.

When we began developing this budget in late 2019, it appeared we were in a time of unprecedented investment. The Student Success Act was slated to infuse much-needed resources into serving students that our system has failed for far too long. Multnomah ESD had accepted regional leadership roles in critical areas and resources were following. Our direct-service programs were expanding and districts, both in and out of Multnomah County, were eager for our services.

Then, the global Covid-19 pandemic impacted our state. Schools were closed. MESD staff and our district partners stepped up immediately to provide critical support and services to our families and community. As I write this, we are preparing to shift to distance learning, for the remainder of the school year. I am proud of what we’ve accomplished as an education community and appreciative of the collaboration with our staff, partners, and stakeholders.

The impact of the pandemic is real and ongoing. It will inevitably show up in future school budgets. How it ultimately affects the MESD budget depends on several factors that are difficult to predict at this moment. These factors include:

• Extension of school closure and impact on current-year operations• The impact of the Governor’s stay-at-home initiatives on economic activity and state revenue• The depth and length of the global economic downturn• Agency and economic impact of federal stimulus• Oregon State Legislative decisions

o Prioritization of education (or not) in budget adjustmentso Use of education reserveso Implementation of corporate activity taxo Changes to Student Success Act

• District purchasing decisions

Given the significant uncertainty, we have chosen to prepare this initial budget based on the known information listed below. It is almost certain that many of these assumptions are overly optimistic, but any attempt to predict the above factors at this time would be even less accurate.

333

Superintendent’s Budget Message 2020-2021 Proposed Budget April 14, 2020

Budgeting Assumptions:

The specified revenue and expenditures are based upon educated suppositions as of April 9, 2020. We expect adjustments will be made before June 30, 2020 dependent upon the availability of additional information. Our level of service is contingent upon what our component school districts order from the MESD Local Service Plan. Our preliminary estimates are based on enrollment and selections of Local Service Plan services as of January 31, 2020 and the budget is largely based on these estimates. Once our district’s final selections are known in May 2020, the MESD will adjust its budget and staffing levels accordingly.

The following specific assumptions have been made in preparing the MESD budget document. These assumptions include:

• The MESD budget is based on the $9.0 billion State School Fund (SSF) legislative budgetappropriation split 49/51 over the biennium. ESDs receive 4.5 percent of that SSF amount.

• MESD’s 4.5 percent share of the SSF allotment for 2020-21 is approximately $46.1 million per thecurrent SSF formula and most recent ODE estimates.

• Other Federal, State & Local Revenue sources are budgeted based on the most current informationavailable.

• MESD has used the following payroll assumptions:o Salary step increases for eligible employees

o The agreed-upon salary schedules for all bargaining groups except MESDEA. Aplaceholder has been used for MESDEA while negotiations are underway.

o PERS defined rates are 14.56% for Tier I/II, 9.11% for OPSRP, and 13.74% for Fire &Police

o MESD contribution rate for PERS pickup is 6%

o Increased employer contribution for health insurance premiums is capped at 6%

Looking Forward

MESD is implementing cost-saving measures for the remainder of this year. This includes a hiring freeze and examination of all non-essential expenditures. We have shifted from a mindset of likely investment to an attempt to preserve current operations. This is unfortunate, but necessary.

As more information becomes available, and some of the uncertainty resolves, we will make the necessary spending adjustments.

I believe the long-term outlook for Multnomah Education Service District remains strong. We have rebuilt credibility with our community and district. We operate with financial transparency and a service mindset. Our planning is informed by data and a commitment to ensuring those students who are most in need are prioritized.

MESD employees are passionate and committed individuals. We will continue to support our workforce, work to ensure it represents the community we serve, and empower staff to find solutions for the persistent outcome gaps.

444

Superintendent’s Budget Message 2020-2021 Proposed Budget April 14, 2020

MESD will continue to provide high-quality service to our community and lead with equity at the center. This foundation will serve us well as we recover from this unprecedented moment.

In Summary

This budget reflects the uncertainty currently present in the world during a pandemic. I am proud of our agency’s response to this uncertainty and our ongoing service to our community.

The immediate budget picture is unclear, but likely challenging. We will diligently seek and integrate solid information as it becomes available.

In the short-term, we have shifted from likely investment to damage mitigation. However, this is a temporary situation. By continuing to provide high-quality service with equity at the center, practice financial transparency, and focus on service to our community, MESD’s future remains bright.

The proposed budget is recommended to you, the Budget Committee of Multnomah Education Service District.

Sam Breyer MESD Superintendent and Budget Officer

555

MESD Approved Budget For the Fiscal Year 2020-2021

MESD 2020-2021 Budget Committee

Budget Committee Member Representing Term Expires Jessica Arzate MESD Board Member June 30, 2021 Mary Botkin MESD Board Member June 30, 2021 Kristin Cornuelle MESD Board Member June 30, 2023 Katrina Doughty MESD Board Member June 30, 2023 Susie Jones MESD Board Member June 30, 2021 Denyse Peterson MESD Board Member June 30, 2023 Helen Ying MESD Board Member June 30, 2021 Amanda Schroeder Centennial School District June 30, 2022 Unfilled Corbett School District June 30, 2020 Frieda Christopher David Douglas School District June 30, 2021 Jeff Gibbs Gresham-Barlow School District June 30, 2022 Unfilled Parkrose School District June 30, 2020 Cynthia Le Portland Public School District June 30, 2021 Steven Gallagher Reynolds School District June 30, 2021 Paul Spellman Riverdale School District June 30, 2020

2020-2021 Budget Calendar

January to March MESD management develops proposed budget MESD Board appoints Budget Committee members

April 7, 2020 Budget Committee orientation

April 14, 2020 Proposed budget and budget message presentation Budget Committee approves budget and tax levy

April 22 & 28, 2020 Budget Committee work sessions, if needed

May 19, 2020 TSCC public hearing and budget certification (ORS 294.430)

June 16, 2020 MESD Board adopts budget and certifies tax levy (ORS 294.435)

666

MESD Approved Budget For the Fiscal Year 2020-2021

Public Notices Budget Committee Meeting, Online: www.multnomahesd.org, April 1, 2020

NOTICE OF MULTNOMAH EDUCATION SERVICE DISTRICT BUDGET COMMITTEE MEETING

A public meeting of the MESD Budget Committee of the Multnomah Education Service District, Multnomah County, State of Oregon, to discuss the budget for the fiscal year July 1, 2020 to June 30, 2021, will be held on Tuesday, April 14, 2020 at 6:00 pm. In response to the current health emergency, agency facilities are closed and the meeting will be held virtually via Zoom.

Zoom link: https://zoom.us/j/5171226197

Meeting ID: 517 122 6197

The purpose of the meeting is to receive the budget message and to receive public comment on the budget. This is a public meeting where deliberation of the MESD Budget Committee will take place. Any person may attend the meeting and provide comment on the proposed programs to the MESD Budget Committee.

Beginning Friday, April 10 at 5:00 pm, the budget document may be viewed on the MESD website. Public comment will be taken by email and live via Zoom. Written comments received by 5:00 pm April 13, 2020 will be read during the public comment section of the meeting on April 14th. Schedule Zoom comment up through 5:00 pm April 13, 2020 by providing your name, phone number, and address to the agency via phone message at 503-257-1504 or email to hseverns@mesd.k12.or.us. All comments are subject to a three minute limit per community member.

Additional MESD Budget Committee meetings, if needed, are scheduled to be held on Wednesday, April 22, 2020, and Tuesday, April 28, 2020 at 6:00 pm. These will also be held via Zoom with details on our website. All meetings are open to the public.

Sam Breyer Budget Officer Multnomah Education Service District

www.multnomahesd.org

777

MESD Approved Budget For the Fiscal Year 2020-2021

Public Notices Website screen shot: www.multnomahesd.org, April 1, 2020

888

MESD Approved Budget For the Fiscal Year 2020-2021

Public Notices Budget Committee Meeting, Newspaper Notice: The Oregonian, April 1, 2020

999

MESD Approved Budget For the Fiscal Year 2020-2021

Public Notices To be published online. A newspaper notice will not be required under the Governor Brown’s Executive Order 20-16.

NOTICE OF TSCC BUDGET HEARING for May 19, 2020

A public hearing will be held by the Tax Supervising and Conservation Commission on the budget approved by the budget committee for the Multnomah Education Service District, Multnomah County, State of Oregon, for the fiscal year July 1, 2020 to June 30, 2021. The hearing will be held May 19th, 2020 at 6:00pm. In response to the current health emergency, agency facilities are closed and the meeting will be held virtually via Zoom. Zoom link: https://zoom.us/j/5171226197 Meeting ID: 517 122 6197 The purpose of the hearing is to discuss the budget with interested persons. A copy of the budget document may be viewed on the MESD website: www.multnomahesd.org/business-services. Public comment will be taken by email and live via Zoom. Written comments received by 5:00 pm May 18, 2020 will be read during the public comment section of the meeting on May 19th. Schedule Zoom comment up through 5:00 pm May 19, 2020 by providing your name, phone number, and address to the agency via phone message at 503-257-1504 or email to hseverns@mesd.k12.or.us. All comments are subject to a three minute limit per community member.

Total Budget Requirements

Last Year’s Total Levy Rate

This Year’s Total Levy Rate

Change from Last Year’s Rate

$105,184,705 $0.4576 per $1,000

$0.4576 per $1,000

$0 per $1,000

10

RESOLUTION MBCM-20-002 Approval of the Proposed 2020-2021 Budget and Ad Valorem Property Tax Rate

This resolution requests the MESD Budget Committee’s acknowledgement of receipt and approval of the Proposed 2020-2021 Budget Document and the Ad Valorem Property Tax Rate.

Background: The Budget Officer is required by law to prepare a budget to submit to the MESD Budget Committee. The MESD Budget Committee should acknowledge receipt of that Proposed Budget and then is faced with two choices. The MESD Budget Committee can either approve the budget as submitted by the Budget Officer or approve a budget as modified by the MESD Budget Committee. Secondly, the MESD Budget Committee is required to approve the Ad Valorem Property Tax Rate.

The Budget Officer recommends adoption of the following resolution:

WHEREAS, the Budget Officer is required to prepare a Proposed Budget and present it to the MESD Budget Committee; and

WHEREAS, the MESD Budget Committee has met in a public MESD Budget Committee Work Session on April 14 to review the financial programs of the MESD and prepare a budget for the operational and administrative expenses of the MESD; and

WHEREAS, the MESD Budget Committee has received and reviewed the 2020-2021 Proposed Budget Document.

NOW THEREFORE BE IT RESOLVED, that the MESD Budget Committee approves the 2020-2021 Proposed Budget in the following amounts:

Resolution Services Fund Instruction $ 9,399,546 Support Services 22,874,495 Enterprise & Community Services 530,567 Other Uses 10,580,000 Transfers Out 4,759,482 Contingency 5,846,850 Total $ 53,990,940

Contracted Services Fund Instruction $ 16,824,995 Support Services 14,555,460 Enterprise & Community Services 735,525 Contingency 2,544,499 Total $ 34,660,479

111111

RESOLUTION MBCM-20-001 April 14, 2020

Page 2 of 2

Operating Fund Support Services $ 6,235,587 Transfers Out 265,100 Contingency 68,546 Total $ 6,569,233

Debt Service Fund Debt Service $ 3,384,770

Facilities & Equipment Reserve Fund Support Services $ 475,237 Facilities Acquisition and Improvement 5,000 Contingency 577,863 Total $ 1,058,100

Risk Management Reserve Fund Support Services $ 990,613 Contingency 355,570 Total $ 1,346,183

Total Appropriation, All Funds $ 101,009,705 Total Unappropriated Amounts, All Funds 4,175,000

TOTAL APPROVED BUDGET $ 105,184,705

BE IT FURTHER RESOLVED, that the MESD Budget Committee approves the levy of the Ad Valorem Tax Rate of $0.4576 per $1,000 of assessed value for the Resolution Fund.

Motion: MESD Board member Mary Botkin moved to approve Resolution MBCM 20-002.Portland Public Schools representative Cynthia Le seconded the motion.

Discussion: None

Action: There being no further discussion the motion carried with Representatives Arzate, Botkin, Christopher, Cornuelle, Gallagher, Gibbs, Jones, Le and Ying voting aye. Motion passed 9-0.

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1313

Multnomah Education Service District 2020-2021 Approved Budget

Approved Budget Detail Schedules

This section includes three combining schedules each displaying the agency’s six budgetary funds in separate columns:

• The Fund Summary displays all the resources and requirements of the agency.• The Revenue Detail expands on the revenue section of the previous Fund Summary report.• In the same way, the Expenditure Summary expands on the expenditure line. It shows three

different perspectives including expenditures by department, by function and lastly by majorcategory.

The next report describes the District’s interfund transfers and overhead charges.

The final statement in this section combines all funds and compares the previous two years actual amounts, the current year revised budget, the projected budget for 2020-21, and then the approved budget. The last column will be populated once the MESD Board of Directors adopts the budget in June.

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To FundFrom Fund Amount

Multnomah Education Service District2020 - 2021 Fiscal Year Approved BudgetInterfund Transfers and Overhead Charges

145,000To Facilities & Equip ReserveResolution Services

This amount is being set aside to fund the future replacement of computer hardwarenecessary to serve the needs of the component districts.

4,614,482To OperatingResolution Services

In accordance with Oregon Revised Statute 334.177, a maximum of 10% of local revenuesreceived (Property Taxes and State School Fund) are transferred to the Operating fund topay for operating costs incurred by the Agency in support of services provided through theResolution Services fund.

870,000OperatingContracted Services

A maximum 10% surcharge in the Contracted Services Fund is credited to the OperatingFund as overhead revenue to pay for costs incurred by the agency in support of servicesrendered.

265,100To Facilities & Equip ReserveOperating

This amount funds current and future repairs, replacement, and improvements of theAgency's facilities and equipment.

Total Interfund Transfers and Overhead Charges 5,894,582

Budget Interfund Transfers and Overhead191919

Multnomah Education Service District2020-2021 Fiscal Year Annual BudgetCombined Fund Summary- All Budgetary Funds

Approved2020-212020-212019-202018-192017-18AdoptedRevisedActual ProposedActual

2020-21

Resources

13,488,00015,536,766 13,488,0009,264,851Beginning Fund Balance 11,866,544

Revenues

36,346,000Property Taxes 35,033,000 36,346,00034,266,24832,234,3899,798,818State School Fund 9,409,865 9,798,8188,993,0139,493,746

18,913,875Local Sources 18,189,309 18,913,87513,631,60110,474,44513,302,390State Sources 9,649,602 13,302,3909,686,8307,973,5941,834,363Federal Sources 1,925,001 1,834,3632,006,2032,338,604

125,000Investment Earnings 310,000 125,000385,778221,23010,320Sales of Goods & Services 9,122 10,3201,3372,085

1,130,404Other Revenues 1,440,558 1,130,4041,101,923903,7644,340,953Services to Other Funds 4,083,941 4,340,9533,846,1463,697,022

67,338,879Total Revenues 85,802,12385,802,12380,050,39873,919,079

Transfers In & Overhead Revenues

870,000Overhead Revenues 725,000 870,000713,313651,1274,759,482From Resolution Services 4,591,683 4,759,4824,530,9264,302,813

From Contract Services 33,541104,548265,100From Operating 259,200 265,100256,100757,291

5,815,779Total Transfers In/Overhead 5,894,5825,894,5825,609,4245,500,339

TOTAL RESOURCES 105,184,705105,184,705101,196,58891,285,96282,419,509

Requirements

85,714,058Total Expenditures 85,714,05883,042,88070,372,44364,737,184

Transfers Out & Overhead Charges

870,000Overhead Charges 796,091 870,000713,315651,129To Contract Services 268,282

410,100To Facilities & Equip Reserve 404,200 410,100461,100723,5574,614,482To Operating 4,480,224 4,614,4824,325,9264,172,813

5,815,781Total Transfers Out/Overhead 5,894,5825,894,5825,680,5155,500,341

9,401,065Contingency 9,401,0658,573,193

Total Budget 101,009,705101,009,70597,296,58875,872,78170,552,965

Ending Fund Balance 4,175,0004,175,0003,900,00015,413,18011,866,544

TOTAL REQUIREMENTS 105,184,705105,184,705101,196,58891,285,96282,419,509

Combined Funds Summary202020

Multnomah Education Service District2020-2021 Fiscal Year Annual BudgetCombined Fund Summary- All Budgetary Funds

Approved2020-212020-212019-202018-192017-18AdoptedRevisedActual ProposedActual

2020-21

EXPENDITURE PERSPECTIVES

By DepartmentAdministration 1,779,3881,779,3881,777,6801,384,126978,536Facilities Services 996,286996,2861,023,2691,217,826873,295Business Services 12,738,43712,738,43716,016,19513,706,46415,062,820Human Resources 1,203,0371,203,0371,162,6101,001,923982,429Technology Services 7,924,1887,924,1886,351,8825,274,5934,693,577Special Education Services 25,521,40225,521,40224,069,14519,427,33715,910,102School Health Services 13,215,84213,215,84212,879,24910,636,40210,250,942Instructional Services 18,950,70818,950,70816,539,48614,655,98613,065,459Debt Services 3,384,7703,384,7703,223,3643,067,7862,920,024

Total Expenditures by Department 85,714,05885,714,05883,042,88070,372,44364,737,184

By FunctionInstruction 25,607,32625,607,32624,147,56720,662,42317,611,227Support Services 44,870,87044,870,87040,317,68533,154,81029,556,208Enterprise & Community Service 1,266,0921,266,0921,359,2641,153,832984,888Facilities Acq. & Construction 5,0005,0005,000317,222124,837Other Uses 10,580,00010,580,00013,990,00012,016,37013,540,000Debt Service 3,384,7703,384,7703,223,3643,067,7862,920,024

Total Expenditures by Function 85,714,05885,714,05883,042,88070,372,44364,737,184

By CategorySalaries 35,141,08035,141,08033,613,28029,296,66826,367,128Associated Payroll Costs 22,283,76422,283,76420,179,52515,971,87114,224,683Purchased Services 10,344,19710,344,1978,261,2127,134,2735,688,993Supplies and Materials 3,821,8453,821,8452,934,0982,324,4391,664,019Capital Outlay 158,402158,402841,401561,036332,337Debt Service 3,384,7703,384,7703,223,3643,067,7862,920,024Transit Payments 10,580,00010,580,00013,990,00012,016,37013,540,000

85,714,05885,714,05883,042,88070,372,44364,737,184Total Expenditures by Category

FTE SUMMARYBy Fund

0.00304.361 Resolution Services 304.36288.05282.44280.630.00280.952 Contracted Services 280.95245.59210.78204.070.0064.026 Operating 64.0260.7657.9346.790.001.007 Risk Management Reserve 1.001.001.001.00

0.00Total Number of FTE 650.33650.33595.40552.15532.49

212121