State Financing of Elementary and Secondary Education

ORS 327.511
Uniform budget and accounting system


The State Board of Education shall adopt by rule a uniform budget and accounting system for school districts and education service districts.


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.


The uniform budget and accounting system shall allow for the gathering of data on separate functions and programs, including but not limited to:


Individual school;


Grade level;


Curriculum area;


Class size; and


Extracurricular activities.


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]


Last accessed
Jun. 26, 2021