SIX - Heppner Gazette-Times, Heppner, Oregon
Wednesday, February 22,2012
WCCC offers beginning golf
classes
W illo w C re e k
Country Club will offer a
beginner’s golf class this
spring.
The class will be
held April 3, 10, 17 and
24, and May 1 and 8 from
5:30-7 p.m . at W illow
Creek Country Club. The
cost is $30 for the entire
series of six classes. The
price includes a temporary
membership in WCCC for
non-members and provides
unlimited practice play for
the duration of the classes.
A half-price mem
bership will be provided
MCSD AUDIT
-Continuedfrom PAGE ONE after age 58, the benefit still
The report listed
maintains that because of terminates at age 62. The the following liabilities:
-$104,797 in ac
budgetary concerns and maximum coverage is for
for students who were not teeing-off will be covered, because the district is small, four years.
counts payable, $989,133 in
members in 2011. The class with emphasis on proper em ployees must double
-In order for an accrued liabilities, $50,796
fee will be waived for fam grip, stance, alignment and up on duties and a greater administrative employee in net OPEB obligation,
ily m em bers o f WCCC swing.
segregation of duties is not to qualify for the early $1,329,995 for the current
The class is limited feasible.
m embers. Each student
retirement program, he or portion of bonds payable,
must have a basic set of to 12 students per session;
Dirksen said that she must have completed $66,690 in accrued interest
clubs, including putter; 5, registration will be on a Oster would also like an 10 years o f coptinuous payable, $112,427 for the
7 and 9 irons; and a wood. first-come, first-served ba analysis o f the district’s service to the district. Im premium on bonds pay
Balls and tees will be pro sis. Contact instructor John p o s t- r e tir e m e n t p la n mediately preceding his able, net of amortization,
Edmundson at 541-676- (O PEB -O ther Post Em or her retirem ent under $15,220,312 in general
vided.
The class is for 5177 with questions or to ploym ent B enefits) and PERS, the employee shall obligation bonds payable,
people with limited or no register for the class. Make they also want the district be eligible to receive the less current portion, and
prior golf experience. It will checks payable to Willow to create their own financial hospital/m edical/dental/ $6,71 1,956 in pension
cover the basics o f play, Creek County Club and document and then present vision insurance coverage bonds payable, less current
rules and game etiquette. send to John Edmundson, it to the auditor, rather than for 10 years or until age 65, portion, for $24,586,106 in
The skills of putting, chip PO Box 146, Heppner, OR having the district supply whichever comes first. At total liabilities.
ping, pitching, approach 97836.
The district showed
the numbers and leaving it the time of retirement, the ,
ing, fairw ay shots and
the
following
in net assets:
district
shall
pay
the
premi
to the auditor to create the
-$3,882,495
invest
ums
for
the
retired
principal
document.
W ith reg ard to and the principal’s spouse ment in capital assets, net of
the post-retirem ent plan for coverage under the pres related debt, $1,558,471
(OPEB), the auditors com ent district hospital/medi- restricted for debt service
mented that the district “has cal/dental/vision insurance and $996,071 unrestricted
not properly accounted for for 10 years or until the for the $6,437,037 in total
adviser. “ We are thrilled abling students to live and other post-em ploym ent principal reaches 65 years net asses.
For instruction, the
that students in eastern com plete their student benefits, specifically those of age, whichever comes
and central Oregon now teaching in school districts associated with its early re first. In no event shall there district spent $10,245,600
have the option to pursue throughout the eastern and tirement insurance program be double coverage of the in re g u la r p ro g ra m s ,
their teaching license and central parts o f the state. and the health insurance principal and spouse. Total $3,215,526 in special pro
amount paid for the 2010- grams and $21,638 in sum
agriculture endorsement at On-campus classes are held implicit rate subsidy.”
mer school programs.
EOU."
O ster said that 11 year was $274,699.
periodically and small co
In supporting ser
E x p e n d itu re s
With the endorse horts of 18-25 students are the “costs and obligations
ment, MAT graduates will offered in elementary and would increase liabilities, for the tw o p reced in g vices the audit showed that
increase expenses and de years were $174,280 and the district spent $289,081
be qualified to teach dozens secondary education.
for students, $528,269 for
of courses, including but not
EOU’s education crease net assets.” They $217,899 respectively.
Concerning other instructional staff, $424,528
limited to animal produc- endorsement opportunities added, however, that “The
tion/science, agribusiness also include math, biology, amount by which this de post-em ploym ent health for general administration,
management, agricultural chemistry, integrated sci parture \vould affect li insurance subsidy, the dis $1,510,607 for school ad
leadership, botany and food ences, physics, language abilities, expenses and net trict also operates a simple- ministration $3,434,566 for
science. Many teachers also arts, social studies, art, assets of the governmental em ployer retiree benefit business services,$624,184
become involved w ith their music, physical education, activities is not reasonably plan that provides post for central support ser
employment health benefits vices and $274,699 for the
local FFA chapters.
business, foreign languages determinable.”
to
eligible employees and supplem ental retirem ent
Prerequisites for and elementary education
The district’s OPEB
their
spouses. There are program.
completing the endorse in multiple subjects.
includes an early retire
In enterprise and
active
and retired members
ment include a bachelor's
A pplications for ment insurance program for
community
services, the
in
the
plan.
Benefits
and
degree with a m ajor or the upcom ing 2012-13 qualified employees with
district
spent
$937,455 on
eligibility
for
members
equivalent in agriculture. MAT program are available three separate programs
OSU currently offers four online at www.eou.edu/ed/ for certified, classified and are established through food services and $25,171
agriculture-related degrees mat. The deadline to apply administrative employees collective bargain agree for community services.
The d istrict had
ments. The district did not
on the EOU campus.
is March I and classes be as follows:
S tu d en ts in the gin in July.
- In order for a cer establish an irrevocable $1,235,208 in debt service
*
MAT program earn an
For more informa tified (teacher) employee trust to account for the plan. and $786,499 in deprecia
Oregon teaching license tion contact Kristin John qualify for early retirement, Instead, the activities of tion.
Total governmen
and master's degree in 13 son. MAT adviser, at 541- he or she must have com the plan are reported in the
months. It is an extended 962-3529 or e-mail kristin. pleted 20 years of teaching, general fund. The district is tal activities amounted to
campus curriculum , en johnson@eou.edu.
o f which 10 years must under no obligation to fund $23,553,031.
In general reve
have been in service to the benefits in advance. In
the district. The option 2009, the annual required nues, the district took in the
pays up to the amount of contribution was $ 113,488; following:
-$ 5 ,1 2 8 ,7 0 5 in
the district cap toward the however, only $62,692 in
property taxes levied for
monthly premiums for the contributions was made.
As to the audit’s general purposes;
employee’s present insur
-$ 1 ,9 8 2 ,7 3 6 in
ance programs at the time of financial report, the district
retirement for seven years showed the following as property taxes levied for
debt service;
or until employee qualifies sets:
-$ 11,548,686 from
-$ 3 ,4 2 2 ,2 7 3 in
for the federal Social Se
curity Medicare coverage, cash and in v estm en ts, the state school fund;
-$ 170,818 from the
$273,675 in property taxes,
whichever is earlier.
-In order for a clas $1,654,683 in other receiv common school fund;
-$173,450 in other
sified employee to qualify ables, $204,782 in bond
unrestricted
funds;
for the early retirem ent issue costs/net of amorti
-$56,139
in unre
program, he or she must zation, $5,162,108 in pre
stricted
investment
earn
have served district for 15 paid pension contributions
ings;
and
$20,305,620
in
capital
years. At the beginning
-$4,566 in the sale
of age 58 until the age of assets-including $591,785
of
capital
assets; and
in
land,
$1,443,176
in
land
62, the district pays up to
-$975,918
in mis
improvements,
$
17,801,080
the amount of the district
in
buildings
and
$469,579
cellaneous
revenues,
for
cap for existing family
a
total
of
$20,041,018
in
in
equipment,
for
$31,023
medical insurance. If an
general
revenues.
in
total
assets.
employee chooses to retire
EOU endorsement opens doors
for Ag students
Agriculture science
and technology are coming
together at Eastern Oregon
University in thé form of
a new endorsem ent o f
fered through the Master
of Arts in teaching program
(MAT).
For students en
rolled in O regon State
U niversity’s agriculture
program at EOU, the en
dorsement eliminates the
need to relocate to Corvallis
if their intent is to go into
teaching.
Program coordina
tors believe many students
will take advantage of the
new option and complete
their teacher preparation
closer to home.
“This will serve
many of our current Ag stu
dents who plan to become
teachers, as well as others
who have wanted to pursue
a career in teaching agricul
ture, but have been unable
to relocate across the state
to pursue their education,”
said Kristin Johnson, MAT
ti
OPEN
nt
Blast from the Past adult
dance scheduled
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By Taylor Gould
H e p p n e r H igh
School ASB is putting on a
dance for adults on Friday,
March 9 at the HHS caf
eteria. The cost for couples
will be $10; singles are $7.
The d ance is a
fundraiser for a speaker
who came and talked to
the students about being
drug and alcohol free. Par-
ticipants should be ready
to dance through different
eras, starting with from
the 40s and 50s and going
through the 90s and into the
present. Music will change
hourly to incorporate all
the eras.
The students en
courage everyone to come
with coworkers, friends
and family to support Hep
pner High School activities
with this dance. It should
be a time for all to have
fun and to remember past
high-school days, music
and dance.
T ic k e ts are on
sale at Murray’s Drug or
from Tayllor Gould at 541 -
676-5510. Contact Tayllor
Gould with questions.
Walk and 5k run planned
Residents and visi
tors in Heppner are invited
to start their day with a wee
bit o' fun by joining the St.
Patrick’s Day Walk & 5k
Run on Saturday, March 17
at 9:30 a.m.
Friends H elping
Friends, which hosts the
event, will gather at 8:30
a.m. in the Heppner United
M ethodist Church for a
remembrance social hour
and registration. Five-dollar
donations will be kept in a
local pot of gold and do
nated to Pioneer Memorial
Home Health.
This is not a timed
event, although everyone is
encouraged to finish; partic
ipants can run at their own
pace or walk if they need
to. The walk is not espe
cially long.. .five kilometers
equals 3.1 miles. Strollers
and dogs on leashes are
welcome.
The walk/run route
is a figure-eight loop around
Heppner. It will begin and
end at the Heppner United
Methodist Church. Items
of interest along the way
include the A gricultural
Museum, Heppner High
School, Heppner Elementa
ry School, Morrow County
Court House, and the Hep
pner Library and Museum.
E veryone is en
couraged to wear green or
pink.
For m ore in fo r
mation or to pre-register,
contact Susan H isler at
541-676-5878, Janelie Ellis
at 541 -676-5240 or Origan-
elle@hotmail.com, or Kathi
Dickenson at Kathidicken-
son@hotmail.com.
Make checks pay
able to Pioneer Memorial
Home Health. Mail dona
tions to Friends Helping
Friends, c/o Kathi Dick
enson, P.O. Box 566, Hep
pner, OR 97836
I