North Wasco SD 21 budget committee reviews balanced 2026–27 proposal, highlights cost pressures

Superintendent Dr. Bernal presented the North Wasco County School District 21 proposed 2026–27 budget to the district budget committee, describing it as the product of months of internal work and stakeholder input and offering it as a balanced plan to sustain district services.

"I offer this balanced 2026–27 budget proposal to the budget committee for your consideration," Dr. Bernal said, linking the plan to the district mission of preparing students to be "college, career, and life ready." She said the budget continues core services while responding to enrollment shifts and program demand.

The administration projects a modest revenue increase and will ask the committee to approve the permanent tax rate levy required for the legal budget. The budget book lists total general-fund revenue for 2025–26 at about $44.1 million and projects roughly $45.6 million for 2026–27, a roughly 4.3% increase in available general-fund revenues; the committee will also be asked to approve a permanent tax rate levy of $5.2399 per $1,000 of assessed value as part of certification.

Dan Peterson, the district's chief financial officer, reviewed how Oregon's budget law and the state school fund drive revenue estimates. He explained that enrollment measures — ADMR (average daily membership raw) and the weighted ADMW — determine most state funding; the administration estimated ADMR around 2,725 and ADMW around 3,395 for 2026–27 and said the state sends revised estimates during the year.

The proposed budget maintains staff levels without layoffs, the administration said, and includes targeted additions: an extra FTE for the Innovations Academy (consolidating several pathway programs), expansion of the dual-language immersion program to sixth grade and continued growth of the district's virtual academy. The budget includes negotiated salary and benefit increases through June 30, 2027.

Committee members asked about building-level FTE differences. Peterson said some apparent increases reflect reallocation or reporting issues (for example, custodial positions showing on different school pages) and that implementing position control within the district's ERP system is a priority to improve accuracy.

The board's budget-review schedule continues: the budget committee will review follow-up items at the next committee meeting on May 12, with the board scheduled to adopt the budget in a subsequent public meeting ahead of the July tax-certification deadline.

Ending: The committee recessed at 7:35 p.m. with no public comments and asked staff to return with clarifications on building-level FTE, district-wide special-education allocations and any recommended technical adjustments before the next session.