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Business Office

The Oregon Trail School District Business Office is a service unit that supports Oregon Trail students, faculty, staff, and the public. We are responsible for the planning, management, and stewardship of the school district’s financial resources. Significant roles include:

                   > Accounting > Debt Management > Procurement 
                  > Accounts Payable > District Safety Programs > Risk Management
                  > Accounts Receivable/Billing > Investment Management > School Budget Management
                  > Budgeting/Resource allocation > Payroll > Student Enrollment Forecast

The Business Office is dedicated to carrying out the overall Finance & Business mission by providing high-quality service to the internal operation units of the school district through the timely processing of financial transactions interpretation of contracts/policy/procedure, and accurate and timely financial reporting.  

Welcome to the Business Office

  • The Oregon Trail School District is a local governmental unit organized under the provisions of Oregon Revised Statutes (ORS) Chapter 332 for the purpose of operating a K-12 public school District.  As a public school entity, the District is required to use the “Program, Budgeting and Accounting Manual” designed and required by the Oregon Department of Education.  This manual establishes the minimum account code structure and definitions required for schools.  The purpose of the manual is to create uniformity in school finance reporting among Oregon schools.

    As an Oregon municipal entity, the District is required to prepare a budget in conformance with ORS 294.305 to 294.520, Oregon Budget Law.  This law prescribes requirements for composition of the budget committee, public notice, budget content, approval processes and approval timelines.  At the conclusion of the budget year, the District is required to have its accounts and fiscal affairs audited (see Financial Reports within the Business Services web page) for compliance with Oregon Budget Law, as well as federal regulatory and other requirements.  Budgets are legally required for all funds except agency funds.

    By nature, budgets represent estimates of future resources and uses for a future period.  Many circumstances affect the budget as planned both positively and negatively.  As such the budget must be monitored throughout the year with spending plans adjusted as needed.



  • What is the Construction Excise Tax (CET)?

    The Oregon Legislature passed a law (SB 1036), during the 2007 session, that provides a financial tool to help school districts pay for a portion of the cost for new or improved facilities needed due to growth in the community. The law authorizes a school district, in cooperation with cities and counties, to tax new residential and non-residential development. Specifically, the tax applies to improvements to real property that result in a new structure or additional square footage in an existing structure.

    What Does the Tax Pay for?

    The excise tax revenue may be used for capital improvements such as acquiring property, construction of facilities, related architect and engineering expenses, and for additional fixtures, furnishings and equipment. The excise revenue would allow the district to purchase and prepare sites for future school facilities, and/or to help defray the cost of new school facilities.

    Who Pays the Tax and When?

    The tax is required to be paid by developers or property owners who develop property in the Oregon Trail School District. Payment is due at the time when they wish to have a permit issued by the Clackamas County or the City of Sandy. A permit will not be issued unless the tax is paid or unless an approved exemption is submitted on the Exemption Form.

    Who is Exempt from Paying the Tax?

    The following are exempt from the Construction Excise Tax: (1) Private school improvements; (2) Public improvements as defined in ORS 279A.010; (3) Residential housing that is guaranteed to be affordable (under guidelines established by the United States Department of Housing and Urban Development, to households that earn no more than 80% of the median household income for the area in which the construction tax is imposed, for a period of at least 60 years following the date of construction for residential house); (4) Public or private hospital improvements; (5) Improvements to religious facilities primarily used for worship or education associated with worship; (6) Agricultural building as defined by 455.315; (7) Improvements to real property that result in a new structure or additional square feet totaling 1,000 square feet or less.

    How Much is the Tax?

    The tax is $1 per square foot on residential construction and 50 cents per square foot on non-residential construction. For non-residential construction only, the excise tax is limited to $25,000 per building permit or $25,000 per structure, whichever is less.

    Is this a Permanent Tax?

    Yes. The statute does allow periodic increase of the rate based upon a not-to-exceed index established by the Oregon Department of Revenue.

    Who can I Contact for More Information?

    If you have additional questions, you may contact the Oregon Trail School District’s Director of Business and Support Services, Tim Belanger, via e-mail at or by phone: (503) 668-5541 ext. 4007.

    Exemption form CET Form

  • Financial Information

    Oregon Trail School District maintains detail accounting records for all revenues, expenditures, assets, liabilities and equities in conformance with General Accepted Accounting Principals (GAAP) for municipal organizations as established by the American Institute of Certified Public Accountants and as otherwise required by the State of Oregon and the Federal Office of Management and Budget.

    The district submits itself to an annual audit of its financial records by an independent public accounting firm.  The purpose of this audit is to express an opinion on the fair presentation of the financial statements and district compliance with:

    • GAAP and auditing standards
    • Oregon Municipal audit law and administrative rules, and
    • Federal, state and other agency rules and regulations related to grants and other financial assistance

    Financial Reports:



  • The Oregon Trail School District has surplus property available for sale to the public. Such property has either exceeded its useful life or no longer meets program requirements for the district. Sale proceeds are reinvested into current program needs of the district.


    • A general description of the property, including a picture and the condition, is provided for each item available.
    • Minimum acceptable bid values have been established for each item. Any individual or company may submit a bid on any item listed.
    • Bids may be submitted in writing to: OTSD-Surplus Property, PO Box 547, Sandy, OR 97030, –OR- by e-mail to:  (Be sure to include your name address and phone number) Bids may also be submitted by clicking on the Place Bid link next to the items below and filling out the bid form.
    • An appointment to inspect property may be arranged by contacting the business office at (503) 668-5541 ext. 4701.
    • Items will be held open for bids for 7 calendar days including the date posted. After that date award will be made to the highest responsive and responsible bidder. (District reserves the right to modify the review/award date at its discretion) Bids must be received in the Business office by 5:00PM. on the last day of the bid period for consideration.
    • Should no bids be received within the initial 7 calendar day period, items may be awarded immediately to the first responsive and responsible bidder after that date.
    • Payment must be received within 5 days of notice from district of acceptance of bid.
    • Payment must be made by cash, cashier’s check or certified check. The date payment is received shall be the “sale date.”
    • All sales are final. The condition of property sold is “as is” with no expressed or implied guarantee of warranty.
    • Buyers are solely responsible for pick-up and transport of purchased property from district grounds. Property not picked-up within 10 calendar days from the sale date will revert back to the district, with sale proceeds returned to buyer less a $10 processing fee.

    Facilities Equipment:

    Miscellaneous Items:


  • Invitation to Bid, Requests for Quotation, Purchase Order Contracts

    This purchase order contract includes the following terms and conditions and includes, but is not limited to the invitation to bid, request for quotations, specifications, plans and published rules and regulations of the School District and the laws of the State of Oregon, which are hereby incorporated by reference.

    1. The school District is tax exempt and for educational purposes only. “Goods used herein are for the exclusive use of this school district.”
    2. No alteration in any of the terms, conditions, delivery, price, quality, quantities or specifications will be effective without the prior written consent of the Purchasing Office.
    3. No charges will be allowed for handling which includes, but is not limited to, packing, wrapping, bags, containers or reels, etc. unless specifically stated herein.
    4. No exception to delivery dates shall be allowed unless prior written approval is first obtained from the Purchasing Office. The school District reserves the right to cancel any undelivered portion of this order.
    5. Time of delivery is of the essence and the School District reserves the right to cancel any undelivered portion of this order for failure by the vendor to deliver on time. Vendor assumes responsibility of delay notwithstanding the cause.
    6. All payments to the vendor shall be remitted by mail. The school District shall not honor drafts, nor accept goods on a site draft basis. Furthermore, the provisions or monies due under this contract shall not be assignable.
    7. SHIPPING INSTRUCTIONS: unless otherwise specified herein, all goods are to be shipped prepaid, F.O.B. destination. Where specific authorization is granted to shop goods F.O.B. shipping point, vendor agrees to prepay all shipping charges, route cheapest common carrier, and to bill the School District as a separate item on the invoice for said charges. It is also agreed that the School District will refuse to accept any C.O.D. shipment.
    8. All goods or materials purchased herein are subject to the approval of the School District. Any rejections of goods or materials, whether held by the School District or returned, will be at the vendor’s risk and expense.
    9. Render invoices. A separate invoice is required for each order. All invoices, packing lists, packages, shipping notices, and any other written document affecting this contract shall contain the applicable purchase order number. Packing list(s) shall be enclosed with each and every shipment pursuant to this contract, indicating the content therein. Each container (box, bag, etc.) shall show the purchase order number.
    10. The vendor agrees to protect the School District against all claims, suites, or proceedings for patent, trademark, copyright, or franchise infringement arising from the purchase, installation or use of the goods and materials purchased herein. The vendor further agrees to assume all expenses and damages arising from such claims, suits, or proceedings.
    11. Vendor agrees that the waiver, acceptance, or failure by the School District to enforce any provisions, terms or conditions of this contract shall not operate or be construed as a waiver of prior or subsequent breaches of the right of the School District to thereafter enforce such provisions.
    12. The vendor warrants all articles supplied under this contract to conform to specifications herein, to be fit and sufficient for the purposes manufactured, merchantable, of good material and workmanship, and free from defects.
    13. In the event that the School District is entitled to a cash discount, the period of computation shall commence on the date of delivery, or the receipt of correctly completed invoices, whichever is later. If an adjustment in payment is necessary due to damage, the cash discount period shall commence on the date final approval for payment is authorized.
    14. Vendor warrants and represents that all the goods and material contained herein are free and clear of all liens, claims or encumbrances of any kind whatsoever.
    15. Vendor agrees to bear all risks of loss, injury or destruction of goods and materials ordered herein which occur prior to delivery and such loss, injury or destruction shall not release vendor from any obligation hereunder.
    16. The vendor agrees not to discriminate against any client, employee or applicant for employment or for services, because of race, color, religion, sex, natural origin, physical or mental handicap, sexual orientation or age unless based upon bona fide occupational qualifications with regard to, but not limited to, the following: employment up-grading, demotion or transfer; recruitment or recruitment advertising; layoffs or termination; rates of pay or other forms of compensation; selection for training; and/or rendition of services. It is further understood that any vendor who is in violation of this clause shall be barred forthwith from receiving awards of any purchase order from the District, unless a satisfactory showing is made that discriminatory practices have terminated and that a recurrence of such acts is unlikely.
    17. In the event of a breach by the vendor of any of the provisions of this contract, the School District reserves the right to cancel and terminate this contract forthwith upon giving oral and written notice to the vendor.
    18. Vendor agrees to accept for credit, repair or replacement, at no charge, any items received defective by the school District or proven defective during the agreed warranty period and to be responsible for ALL transportation costs for return thereof to the vendor and, when repaired or replaced, the return thereof to the School District.
    19. This order will not be accepted if it contains any hazardous materials and arrives without labeling meeting Oregon Administrative Rule 437, Oregon Occupational and Health Division. The Shipment must include Material Safety Data Sheets (MSDS).


Call the Business Office at 503-668-5541