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To ensure pathways of growth and achievement for all students through responsive adult actions

Business Services

Contact Information

Kristi Brackinreed,
Business Manager

Business Services

The fiscal services office is responsible for financial planning, budgeting and accounting for all school district funds as well as administration of property and casualty insurance, workers' compensation, and health insurance plans. The Business Manager invests revenues upon receipt, oversees purchasing, and approves expenditure of funds through payroll and accounts payable transactions. Mt. Angel School District's fiscal year runs from July 1 through June 30. The budget planning cycle begins in January for the fiscal year and ends the following December when the audit report and financial statements must be submitted to the Oregon Department of Education. The Board of Directors approves a calendar each year that establishes the schedule for budget committee meetings as required by state law. The budget must be adopted before the fiscal year bgins on July 1. Preliminary audit transaction testing by independent auditors takes place in August each year. The independent audit firm then expresses its opinion on the accuracy of the district's financial reporting presented in its financial statements. Oregon Education Service Districts and school districts use the Program Budgeting and Accounting Manual to budget and account for funds. A committee comprised of representatives from school districts, the department of education, the school boards association, and audit firms meet biennially to review, modify, update and improve the chart of accounts. This allows for valid expenditures at the Oregon Departmet of Education website.