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About The independent. (Vernonia, Or.) 1986-current | View Entire Issue (May 20, 2004)
Page 12 The INDEPENDENT, May 20, 2004 Budgets 101: A short course in government budgets Editors Note: Although we laugh- ing call this Budgets 101, we know that city, county and district budg- ets can be difficult for the layman to understand. This is a very brief explanation that we hope will as- sist you in understanding this very important element of local govern- ment agencies. All governmental agencies – county, municipal, school, fire districts and others – must de- velop budgets, and budgets that must be reported to the state follow the same basic for- mat. Revenues and expendi- tures are accounted for in a va- riety of funds, each separate from the others and each with a defined purpose. The general fund tracks revenue and ex- penditures for multiple servic- es, but other funds, with specif- ic revenues for specific purpos- es (ie., water fund or Title 1) are separately tracked. The budget document is di- vided into separate sections for each fund, with each specifying both resources and require- ments. Resources must specify the source of income, in other words, where the money is coming from. Requirements – the items that spend the re- sources – may include person- al services, materials & servic- es, capitol outlay, debt service, etc. Most budgets will also in- clude an “unappropriated end- ing fund balance,” which is money set aside for expendi- tures needed at the beginning of the following fiscal year, be- fore new revenues arrive. Expenses usually are bud- geted based on current trends Save Time and Money Shop Local S U P P O RT T H E A D V E RT I S E R S W H O K E E P Y O U R C O M M U N I T Y N E W S PA P E R FREE and historical data, in combina- tion with knowledge of actual needs for the coming year. Like- wise, current trends, historical data and knowledge of revenue sources are needed to budget resources. Three years of histor- ical data for both resources and expenditures are provided with the budget document. A budget committee, com- posed of the directing body (board, council, etc.) for the en- tity and an equal number of public volunteers, meets to dis- cuss the budget, make any changes deemed appropriate and, eventually, approve a doc- ument. The approved budget is forwarded to the governing body (board or council) and published. A public hearing is required after the budget is ap- Tractor Safety Course, June 2-5 A Tractor Safety and Farm Machinery Clinic will be held June 2 through June 5 at Hills- boro High School, for youths aged 14 to 17. In order to op- erate or assist in operating tractors or farm machinery, a State of Oregon-approved training program must first be completed. This clinic is open to the first 30 participants. The cost is $55.00 per participant and reg- istration forms are available at the Extension office. Pre-regis- tration must be completed by STIHL KombiSystem Twist a knob, slide out one attachment - slide in another, and tighten the knob. We really mean it when we say our KombiSystems are “Easy to Switch!” One powerhead and numerous “Easy to Switch” attachments allow great flexibilty for grass and hedge trimming, edging, cleaning, cultivating and more…saves on equipment cost and storage! proved by the budget commit- tee and before the budget doc- ument is adopted. All of this must be completed before June 30 and be submitted to the ap- propriate state agency. Budget documents are large, and are condensed for publication. Only the totals for each major category (personal services, debt service, capital outlay, etc.) are printed for each fund. Also published are acutu- al numbers from the most re- cent audit and the budget adopted for the current fiscal year. The entire budget docu- ment is public record and avail- able for review. Anyone who wants a copy can request it, but the agency providing the docu- ment will charge for time and materials to put it together. KM 55 RC KombiSystem Starting at 95 $ 254 May 24, 2004. Hillsboro High School is located at 3285 SE Rood Bridge Rd. Participants must attend all sessions, from 4 to 9:00 p.m. on June 2, 3 and 4, plus a full day on Saturday, June 5, from 8:00 a.m. to 6:00 p.m. For more information and registrations forms, call the OSU Extension Service 4-H at 503-725-2110 or visit the web- site at <http://extension.ore gonstate.edu/washington/4hy outh/4hevents.htm>. Clinic sponsors include the Hillsboro Area FFA Alumni, Washington County 4-H, Ag West, Crawford-Olson Equip- ment, Inc., Fisher Implement, and Metro-New Holland, Inc. Banks Fire District #13 Abbreviations: EMS, Emer- gency Medical Service; MVA, Motor Vehicle Accident APRIL 2004 Apr 2 – IIllegal burn, vehicle fire, lookout, mutual aid Apr 3 – Brush fire, mutual aid Apr 4 – EMS Assist - psychiatric Brush fire, house fire Apr 6 – MVA – Hwy 26/Timber Apr 7 – Vehicle fire Apr 8 – MVA – Hwy 6/47 Apr 9 – EMS Assist – abdominal pain, fuel spill, brush fire Apr 10 – EMS Assist (2) – sick & unconscious Apr 11 – EMS Assist – back pain, Lookout Apr 14 – EMS Assist – chest pain, MVA – Wilson Rvr. Hwy. Apr 18 – EMS Assist – assault Auto alarm, house fire Apr 21 – EMS Assist – breathing Apr 23 – MVA – Hwy 26 Apr 24 – Illegal burn Apr 25 – MVA – Wilson Rvr. Hwy. Apr 26 – Auto alarm Apr 27 – EMS Assist (3) – chest pain, cardiac arrest & overdose, auto alarm Apr 30 – EMS Assist – chest pain Some people try to turn back their odometers. Not me, I want people to know "why" I look this way. 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