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  • Budget and finance

Budget and finance

graduate dollars

OSBA provides a variety of resources to help school districts with budget and financial issues.

Contact OSBA staff

All budget and finance resources
  • A few cautions about shortening the school year or eliminating days
    School districts should consider several issues before making the decision to offer a shortened school year either this year or next.
  • Consider replacing early retirement incentives with TSAs
    Your Early Retirement Incentive (ERI) may not be the best cost-saving strategy in today’s climate of rising health care costs. In fact, OSBA recommends that districts conduct a cost-benefit analysis of ERI programs. A growing number of districts have bargained a sunset on these programs, reduced benefits, or immediately discontinued the program. One alternative is to substitute ERI packages with a district-funded Tax Sheltered Annuity (TSA).
  • Ending fund balance-how much is enough?
    Unions are targeting “ending fund balances” as a source to fund their salary and benefit proposals. This has become a popular issue at the legislature, in budget meetings and at bargaining tables. So, what is ending fund balance and why do we need it?
  • Engaging the community in budget development
    Learn from Gresham-Barlow School District how to engage your community in setting budgeting priorities.

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