Board approves corrected 2026–27 budget resolution; finance staff flags $57,000 contingency

The Jefferson SD 14J board approved adjustments to the 2026–27 budget resolution that staff said were necessary to match the district’s electronic upload with the signed resolution required by the Oregon Department of Education.

Finance staff explained the changes: add a $57,000 contingency line item in the special revenue/PERS reserve, correct debt‑service fund numbers, and move an appropriated ending fund balance to capital funds (now $241,000). "I needed to add a contingency line item for $57,000," finance staff said while outlining the items the state requested.

Board members moved and seconded a motion to adopt the corrected resolution (26.09.001). After brief discussion there were unanimous affirmative voice votes by members present. Staff will send an unsigned copy to ODE for review and submit the signed resolution once available.