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Budget Categories and Fiscal Policies

Stipend/Personnel Expenses

The terms Stipend or Personnel refer to the costs of in-house staff (i.e., applicant employees1 for whom payroll taxes are paid) or contract personnel who assist with outdoor school program orientation and/or implementation, such as college students, teacher’s aides, translators, nurses, or one-on-one aides.

Measure 99 funds are meant to reimburse incremental costs not covered by other contracts or sources, and only for outdoor school work-time outside of normal school and sleeping hours. For example, within a 24-hour day, we subtract seven hours for a normal school day and subtract another eight hours for sleep, leaving nine hours as the maximum possible reimbursement requested. Of those nine hours, only the hours worked should be invoiced. This also assumes the 7-hour school day is funded through other sources.

Stipend or Personnel costs can include gross wages, payroll taxes, health insurance, retirement benefits, accrued leave liability, and workers' compensation insurance. Time invoiced can include planning, attending, and preparing the final Outdoor School Program report.

Reimbursing for substitutes can be included if a substitute is needed to oversee students who did not attend outdoor school or to cover the classes of the necessary outdoor school teacher.

Measure 99 funds may not be used to cover the cost of volunteers, parents, or personnel performing the function of bookkeepers, accountants, or administrative service staff. Nor can they be used to cover the cost of audit services, tax preparation, or tax/corporate filing fees.

Program Costs Incurred by School

Program Costs include the cost of supplies/materials or contractor fees needed for the successful implementation of your outdoor school experience.

Allowable Program Costs include, but are not limited to:

  • Portable equipment2 less than $1,000 (such as digital cameras, GPS units, science kits)
  • Emergency and/or first aid kits and kit refills
  • Office supplies (purchased solely for outdoor school) (e.g. write-in-the-rain paper)
  • Direct mail/postage (purchased solely for outdoor school)
  • Outdoor apparel, outdoor gear, or safety gear for staff or students3: (e.g. waders, rain boots, rain gear, work gloves, high visibility or other identifying apparel, and camping gear)
  • Equipment and apparel cleaning costs (sleeping bags, apparel, boots, etc.)
  • Storage for equipment/material
  • Restoration activity supplies: tree protectors, grass seed, plants, shrubs, trees
  • Miscellaneous tools/hardware, shovels
  • Food or snacks for the outdoor school program (not for classroom activities)
  • Prizes (must be educational in nature: leaf or tree identification cards, magnifying glasses, etc.)
  • Fees, stipends, and travel costs for speakers, master naturalists, visibility experts, college students
  • Translation costs for outdoor school printed material
  • Hotel costs for chaperones if the school can verify the staff/chaperone is necessary based on students’ needs or district requirements, AND the accommodations are a necessity, not a preference.

Prohibited Program Costs include, but are not limited to:

  • Apparel/gear purchased for or used exclusively by one individual (e.g., work pants, hiking or work boots) unless it is part of an outdoor school activity.
  • Donations to programs or individuals
  • Flower bouquets, greeting cards, gifts, and gift cards
  • Office supplies for administrative use (e.g., paper, pens, folders, toner, office furniture, etc.)
  • Occupancy, rent, utilities, property insurance, janitorial
  • Communication, telephone, internet, fax, cell phone
  • Copying and printing costs associated with grant administration
  • Office equipment purchase or depreciation; lease and maintenance for copiers, faxes, printers, and scanners
  • 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)
  • Technology (computer, IT service, maintenance, software, etc.) for administration
  • Costs associated with the ownership of equipment including depreciation, storage, maintenance, and insurance
  • Overdrafts, late fees, finance charges, penalties and interest (accountability of public funds)

Oregon State University (OSU) does not reimburse districts for inventoried materials (e.g., science material, t-shirts, other materials previously purchased and being held in inventory), unless prior approval is received from OSU and the approval is documented.

Unreimbursed Transportation Costs

Unreimbursed transportation costs refer to the district’s costs, (30%) not covered by sources such as Title 1, Title 9, State of Oregon funds, etc., for getting students and outdoor school staff to and from the outdoor school location. We will also reimburse districts for 100% of the expenses related to transportation of students/parents/families from your school to an outdoor school facility as part of a school-sponsored outdoor school orientation or information event. Reimbursable transportation expenses can include bus fees, fuel, mileage, driver, or charter costs.

Transportation costs associated with personal vehicle use should be included in the Stipend/Personnel category with district approval of the personal vehicle use being a reasonable outdoor school expense.

No administrative or overhead fees may be assessed to the Outdoor School allocation (award amount).

Outdoor School Provider Fees

Outdoor School Provider Fees include the per-student fees paid to an outdoor school provider if the school or district should choose to have their students attend a provider-based outdoor school experience. The provider’s per-student fee will usually include housing, food, and activity costs. The costs for chaperones to attend outdoor school should be included in the district's total Provider costs and then divided by the number of students attending.

Districts are encouraged to verify the provider's costs are of fair market value by gathering quotes from two or more suppliers with similar programs.

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.

1 District policy for salaried employees should be followed. Additional time associated with employees that are not eligible for overtime (salaried employees) should not be included. 

2 Primary purchase and use must be for outdoor school.

3 None of the outdoor or safety apparel/gear purchased using Measure 99 funds should be sent home with or used exclusively by a single student or staff member. All materials should be of a quality that permits use by multiple students/staff over multiple seasons/sessions of outdoor school. If purchased using Measure 99 funds, these items become the property of the district and the district is responsible for keeping an inventory.


Please don't hesitate to contact us at or 541-737-4391 if you have any questions about the Outdoor School Program!