I need to ensure that our budget meets the standards set forth by the State. One of them is:
Complies with the requirements of the uniform budget and accounting system adopted by rule of the State Board of Education under ORS 327.511.
This ORS states:
327.511 Uniform budget and accounting system.
- (1) The State Board of Education shall adopt by rule a uniform budget and accounting system for school districts and education service districts.
- (2) The uniform budget and accounting system shall include uniform definitions for a chart of accounts that shall allow for valid comparisons of expenditures among schools and among districts. The uniform definitions for the chart of accounts shall be developed by the Department of Education in consultation with the Legislative Revenue Officer, the Legislative Fiscal Officer, the Oregon Department of Administrative Services and appropriate organizations that represent kindergarten through grade 12 educational interests.
- (3) The uniform budget and accounting system shall allow for the gathering of data on separate functions and programs, including but not limited to:
- (a) Individual school;
- (b) Grade level;
- (c) Curriculum area;
- (d) Class size; and
- (e) Extracurricular activities.
- (4) The Department of Education shall place data gathered from the uniform budget and accounting system in a database that includes information that is accessible by the public through the Internet, a personal computer or other similar technology. [1997 c.616 §1]
Rules governing the budgeting and accounting systems for schools and the school systems of accounts are contained in Chapter 2 of the Program Budgeting and Accounting Manual, published by the Oregon Department of Education. The State Board of Education adopts this publication to govern budgeting and accounting systems for schools.The Program Budgeting and Accounting Manual is available from the ODE web site. It lists out the minimum chart of accounts which is the minimum list it must follow a certain minimum list of these classifications to meet federal and state reporting requirements. This is what I’m going to focus on for our initial go around.
- 1000 Revenue from Local Sources
- 1100 Taxes
- 1110 Ad Valorem Taxes Levied by District
- 1120 Local Option Ad Valorem Taxes Levied by District
- 1130 Construction Excise Tax
- 1190 Penalties and Interest on Taxes
- 1200 Revenue From Local Governmental Units Other Than Districts
- 1300 Tuition
- 1310 Regular Day School Tuition
- 1311 Tuition From Individuals
- 1312 Tuition From Other Districts Within the State
- 1313 Tuition From Other Districts Outside the State
- 1320 Adult/Continuing Education Tuition
- 1330 Summer School Tuition
- 1400 Transportation Fees
- 1410 Regular Day School Transportation
- 1411 Transportation Fees From Individuals
- 1412 Transportation Fees From Other Districts Within the State
- 1413 Transportation Fees From Other Districts Outside the State
- 1420 Summer School Transportation
- 1500 Earnings on Investments
- 1600 Food Service
- 1700 Extracurricular Activities
- 1800 Community Services Activities
- 1900 Other Revenue from Local Sources
- 1910 Rentals
- 1920 Contributions and Donations From Private Sources
- 1930 Rental or Lease Payments From Private Contractors
- 1940 Services Provided Other Local Education Agencies
- 1950 Textbook Sales and Rentals
- 1960 Recovery of Prior Years’ Expenditure 1970 Services Provided Other Funds
- 1980 Fees Charged to Grants
- 1990 Miscellaneous
- 1100 Taxes