Budget categories and fiscal policies
The Oregon State University (OSU) Extension Service Outdoor School Program expects participating districts to adhere to standard accounting, procurement, and contracting policies.
Outdoor School costs
School districts will report costs for activities or items associated with the Outdoor School program within five categories that correspond to the Oregon Department of Education’s Expenditure Objects:
- Salaries and associated payroll costs (from ODE Expenditure Objects 100, 200)
- Provider costs (from ODE Expenditure Object 300)
- Reimbursable transportation costs (from ODE Expenditure Object 300)
- Supplies and materials (from ODE Expenditure Object 400)
- Other purchased services (all expenses not categorized above)
We provide examples of allowable and prohibited costs for each of these budget categories in the tabbed sections below.
- Provider costs
- Salaries and associated payroll costs
- Reimbursable transportation costs
- Supplies and materials
- Other purchased services
In this field, insert the total amount that was invoiced from the contracted outdoor school provider. Provider Costs are part of ODE Expenditure Object 300.
Provider costs are fees paid to an outdoor school provider if the school or district contracts a provider-based outdoor school experience. For example, this can include lodging, food, instruction, activities, or other invoiced costs. Provider Costs include costs that the provider bills for chaperones to attend outdoor school. Districts can request reimbursement for the cost of attending adults up to an adult: student ratio of 1:8 (with exceptions for adults providing support to students with special needs).
Salaries and associated payroll costs are the district's or school's costs to pay in-house staff (employees for whom the district or charter school pays payroll taxes). For example, this can include reimbursement for district or charter school staff who are supporting outdoor school outside of their regular work and sleeping hours, as well as substitute costs required to cover teachers attending outdoor school. In this budget category, combine all outdoor school costs from ODE Expenditure Objects 100 and 200.
Districts can request reimbursement for the cost of attending adults up to an adult: student ratio of 1:8, with exceptions for adults providing support to students with special needs. If a school anticipates needing an adult-to-student ratio higher than 1:8, they should provide details for this need in their application or contact their Regional Program Manager.
The OSU Outdoor School Program will reimburse pay that is:
- not covered by other sources, or
- for outdoor school work-time outside of normal school and sleeping hours.
For example, within a 24–hour day, we subtract:
- seven hours for the school day,
- and eight hours for sleep
- leaving nine hours as the largest possible reimbursement requested
Of those nine hours, the district should invoice only the hours worked supporting outdoor school programming. This also assumes the district funds the seven-hour school day through other sources.
The district's personnel expenses and stipends can include:
- gross wages,
- payroll taxes,
- health insurance,
- retirement benefits,
- accrued leave liability, and
- workers' compensation insurance.
The district's invoice can include staff time spent on planning and attending outdoor school and preparing the final Outdoor School Program report when these tasks are performed outside the seven-hour day paid by the district.
The district's invoiced costs can include pay for substitutes if the substitute:
- oversees students who did not attend outdoor school.
- covers the classes of a teacher attending outdoor school.
- attends outdoor school as a required chaperone or educator.
The salaries and associated payroll costs category does not cover the cost of:
- volunteers,
- parents,
- personnel who perform the function of bookkeepers, accountants, or administrative service staff,
- audit services,
- tax preparation, or
- tax/corporate filing fees.
In this field, include transportation costs that are not covered by other sources (Title 1, etc.) and that are not eligible to be covered by the State School Fund Transportation Grant. Reimbursable Transportation Costs are part of ODE Expenditure Object 300.
Districts should include outdoor school transportation in their annual State School Fund Transportation Grant, which covers 70-90% of transportation costs for outdoor school. The Outdoor School Program will reimburse a maximum of 10-30% of transportation costs (i.e., the portion not covered by ODE) for all schools except some public charter schools.
For public charter schools that are included in their sponsoring district's State School Fund Transportation Grant, the Outdoor School Program will reimburse 10-30% of transportation costs, as for any other school in the district. (Note: It is our understanding that if a charter school can use district transportation for outdoor school, even if the district does not provide any other transportation for the charter school, the district can include 70-90% of those costs in their State School Fund Transportation Grant. Districts/charter schools should verify with ODE.) For public charter schools that do not have an agreement with their sponsoring district to access state transportation funding, the Outdoor School Program will pay up to 100% of transportation costs.
The Outdoor School Program will also reimburse districts for all costs related to taking students/parents/families from your school to an outdoor school facility. You or your partner organizations might want to do this as part of a school-sponsored outdoor school orientation or information event. Reimbursable Transportation Costs can include bus fees, fuel, mileage, driver, or charter costs.
In this field, include expenses for all purchased materials, including supplies retained for future outdoor school use, such as sleeping bags, raincoats, science equipment, etc., or consumables such as art supplies or bus snacks. Supplies and materials costs are part of ODE Expenditure Object 400.
Allowable program costs
These include, but are not limited to:
- Portable equipment less than $1,000 (such as digital cameras, GPS units, science kits)
- Emergency and/or first aid kits and kit refills
- Office supplies used specifically for outdoor school (e.g., Rite in the Rain paper)
- Direct mail/postage (purchased for outdoor school)
- Menstrual products as required in OAR 581.121
- Clothing and gear for staff or students, such as outdoor clothing, outdoor gear, or safety gear. Clothing and gear should remain the property of the district exclusively for outdoor school use (i.e., individual staff and students cannot keep equipment or clothing purchased with outdoor school funds). The district may request reimbursement for cleaning and storage costs for clothing/gear in Other Purchased Services.
- Restoration activity supplies, such as tree protectors, grass seed, or plants used directly as part of a student activity at outdoor school
- Miscellaneous tools/hardware, shovels
- Food or snacks for the outdoor school program (not for classroom activities)
- Prizes that are educational in nature. For example: leaf or tree identification cards, magnifying glasses, etc.
Prohibited program costs
These include, but are not limited to:
- Individual apparel/gear for the exclusive use of one individual (see above). OSU will reimburse the cost of T-shirts or other apparel/gear taken home by students only if the apparel/gear is part of an outdoor school activity (e.g., dyeing T-shirts with natural dyes).
- Flower bouquets, greeting cards, gifts, and gift cards.
- Office supplies for administrative use, such as paper, pens, folders, toner, office furniture, etc.
- Office equipment costs. The school/district cannot include the cost to buy or depreciate, lease, or maintain copiers, faxes, printers, and scanners.
- Technology (computer, IT service, maintenance, software, etc.) for administration.
- Costs associated with the ownership of equipment, including depreciation, storage, maintenance, and insurance.
OSU will not pay districts for supplies they already own without documented approval from OSU. This would include items like:
- Science materials
- T-shirts
- Materials purchased for something other than outdoor school, but used for outdoor school.
In this field, include any costs incurred by the district that do not fit into one of the previous categories. For example, include costs for other contracted services, including guest speakers or translation services. Costs entered into other purchased services may come from several ODE Expenditure Objects.
Allowable program costs
These include, but are not limited to:
- Supplemental Accident Insurance1
- Contractor fees (e.g., background checks and fingerprinting), stipends, and travel costs. Contractors could include individuals or organizations paid by the district/school to perform a service at outdoor school, such as guest speakers, contracted nurses (excludes nurses employed by the district/school), accessibility equipment rentals, etc.
- Translation costs for outdoor school printed material
- Equipment and clothing storage and cleaning costs (for sleeping bags, apparel, boots, etc.)
- Hotel costs for staff/chaperones
- The school/district must verify that the staff/chaperone is necessary, and they must verify that the accommodations are a necessity, not a preference.
Prohibited program costs
These include, but are not limited to:
- Donations to programs or individuals.
- Occupancy, rent, utilities, property insurance, and janitorial.
- Communication, telephone, internet, fax, and cell phone.
- Copying and printing costs associated with grant administration.
- Legal expenses.
- Solicitations and announcements for contract bid postings and job postings.
- Banking and fiscal transaction fees.
- Grantees' insurance (risk, bonding, liability, D/O, and other).
- Overdrafts, late fees, finance charges, penalties, or interest (accountability of public funds).
Insurance
District is expected to ask parents (as part of the standard permission slip) to verify that they do or do not have medical/accident insurance that would cover their child if the child were injured at outdoor school.
The Outdoor School Program will reimburse the district for the premium costs of an appropriate supplemental accident insurance policy (up to $2.00 per student per day) for those students whose parents indicate they are not covered and would (without coverage) not send their child to outdoor school.
Each district is required to have basic liability insurance to cover student injury/illness.
Also note, the Outdoor School Program will not pay any deductibles or other fees/expenses related to this supplemental insurance or any injury/illness experienced by students. Each district is required to have basic liability insurance to cover student injury/illness while at school or under the care and supervision of the school.
As indicated in prohibited program costs, the cost of liability insurance will not be reimbursed by the Outdoor School Program.
Receipts and records
OSU does not require the participating district to submit a full accounting of expenses with your reported costs, however, OSU may request the district produce copies of receipts or other documentation as part of an audit.
The district must retain all documents related to outdoor school costs in support of your Outdoor School reported costs. These documents include, but are not limited to:
- A roster of the students who attended outdoor school to support the number of students claimed in the district’s payment request.
- Documents that support service and supply payments submitted as outdoor school costs (e.g., invoice/payment documents).
- Documentation of transportation costs.
- Payroll records associated with teacher stipends or other personnel related expenses.
Matching or in-kind funding requirements
There is no requirement for districts or schools to have or to document matching or in-kind funds for Outdoor School Program awards.
Prohibited actions
ORS 244.040 prohibits every public official from using or attempting to use the position held as a public official to obtain a financial benefit if the opportunity for the financial benefit would not otherwise be available but for the position held by the public official. The financial benefit prohibited can be either an opportunity for gain or to avoid an expense.
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