OAR 581-023-0041
Computation of Net Operating Expenditures

(1)

The computation of “net operating expenditures” under ORS 327.006 (Definitions for State School Fund distributions) shall be made as follows, using accounts as herein defined for the General Fund and subject to such items of exclusion as are stated in this rule.

(a)

Instruction (K-12, regular school year):

(A)

Regular Programs (function 1100 except functions 1113, 1122, 1132, and 1140) — $____;

(B)

Special Programs (function 1200) — $____;

(C)

Total Approved Instruction ((a)(A) + (B)). — $____(a).

(b)

Supporting Services:

(A)

Students (function 2100) — $____;

(B)

Instructional Staff (function 2200) — $____;

(C)

General Administration (function 2300) — $____;

(D)

School Administration (function 2400) — $____;

(E)

Business (functions 2510, 2520, 2540, and 2570); $____;

(F)

Central (function 2600) — $____;

(G)

Total Approved Supporting Services ((b)(A) + (B) +(C) + (D) + (E) + (F)) — $____(b).

(c)

Subtotal ((a) + (b)) — $____(c);

(d)

Tuition and Services Receipts (revenue code 1310 + revenue code 1940) — $____(d);

(e)

Approved Net Operating Expenditures for Resident Pupils (c) minus (e) (d)) — $____(e).

(2)

The following expenditure items are excluded from the computation:

(a)

Co-curricular expenditures, instruction functions only;

(b)

All capital outlay expenditures;

(c)

Workforce Investment Act or ESEA funded expenditures;

(d)

Expenditures for programs operated under 343.261 (Instruction of certain hospitalized children); and 343.961 (Responsibility for costs of education of children in day and residential treatment programs).

(e)

Expenditures for programs operated under 343.455 (Prekindergartens to provide early childhood special education); and 343.534 (Allocation of state funds to approved providers).

(f)

Indian Education funded expenditures.

(3)

Approved expenditures by function/object used in the computation shall be restricted to the General Fund:

(4)

Approved function and object codes used in the computation are defined in the Program Budgeting and Accounting Manual, published by the Oregon Department of Education.

(5)

Questions regarding approvable items in the administration of this rule shall be resolved by the State Superintendent of Public Instruction and the Superintendent’s determination shall be final.

(6)

The provisions of this administrative rule shall apply to all statutory references to ’net operating expenditures’. Any change made in the accounting system by the State Board of Education shall be reflected by corresponding adjustments in functions and object codes stated in the rule.
[Publications: Publications referenced are available from the agency.]

Source: Rule 581-023-0041 — Computation of Net Operating Expenditures, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=581-023-0041.

581‑023‑0006
Student Accounting Records and State Reporting 581‑023‑0008
Accountable Activities for Alternative Education Programs 581‑023‑0009
Small High School Grants 581‑023‑0015
Additional Remote Small Elementary School and Small High School Weightings 581‑023‑0018
Resident Enrollment and Resident Average Daily Membership by County Lines 581‑023‑0019
School Census 581‑023‑0022
Funding for Youth Corrections and Juvenile Detention Education Programs 581‑023‑0035
Budgeting and Accounting for Schools 581‑023‑0036
Factors for when audit initiated by Department 581‑023‑0037
Audit Statement of Revenue and Expenditure Accounts by Fund 581‑023‑0038
Audit Requirements for School Food and Nutrition Services 581‑023‑0040
Approved Transportation Costs for Payments from the State School Fund 581‑023‑0041
Computation of Net Operating Expenditures 581‑023‑0060
State Superintendent’s Approval of Bonded Debt for Nonstandard and Conditionally Standard School Districts 581‑023‑0100
Eligibility Criteria for Student Weighting for Purposes of State School Fund Distribution 581‑023‑0102
Poverty Eligibility Determination for Purposes of State School Fund Distribution 581‑023‑0104
Reimbursement to School Districts for Children with High Cost Disabilities 581‑023‑0106
Calculation of Extended ADMw for Charter Schools 581‑023‑0112
School Improvement Fund 581‑023‑0220
State Education Lottery Bonds 581‑023‑0230
Facility Grant 581‑023‑0240
School Revenue Forecast 581‑023‑0250
English Language Learner Revenue and Expenditure Report Criteria
Last Updated

Jun. 8, 2021

Rule 581-023-0041’s source at or​.us