Estacada SD finance director reports clean audit, outlines shift to program-based budgeting

Scott Pillar, Director of Finance for the Estacada School District, told a Super 60 update that the district received a “clean, unmodified opinion” on last year’s financial audit and that the district will transition to program-based budgeting.

“First, I'm pleased to share that the district received a clean, unmodified opinion of last year's audit,” Pillar said, explaining that an unmodified opinion is the highest level of assurance an independent auditor can provide. He said the finding shows the district’s reporting is accurate and that public funds are being properly safeguarded.

Pillar said the district will shift budgeting away from a traditional line-item structure and toward a program-based approach that organizes dollars by services and links spending to outcomes. “Instead of organizing the budget primarily by line item, we will organize it around the programs and services that we provide to students, such as early literacy, career and technical education, athletics, traditional education, and special education, and tie that budget amount to the outcomes that you as tax payers and we as educators want for our students,” he said. Pillar said the change is intended to improve transparency and decision-making about how resources support student outcomes.

He also framed the change as a response to rising costs. “Like in many districts in Oregon and nationwide, our cost increases are outpacing our revenue increases,” Pillar said, arguing that program-based budgeting will help ensure funds are directed to the highest-priority student services.

Pillar invited members of the public to participate in the district’s budget process, saying the budget committee meets in May and that applications are available on the district website and are due by the end of this month. He encouraged residents with questions to contact him directly “via email or phone.”

Pillar, who said he has served as the district’s director of finance since July, closed by thanking the community for its support. “Thank you for your continued trust and support of the Estacada School District. It's a great day to be a Ranger,” he said.

The announcement does not include an implementation timeline for the program-based budget or details about specific program allocations; Pillar directed listeners to engage through the budget committee process for further input.