Oregon Department of Education

State School Fund - Documents and Manuals

The Manuals & Documents section contains a variety of documents referring to Accounting Manuals for School Districts, general documents on school finance, and miscellaneous accounting guidance documents. The budget and accounting documents were last revised in September 2000. A constantly updated frequently asked questions document about the statewide chart of accounts is also available.

Documents and Manual Links
  • Manuals
    • Program Budgeting and Accounting Manual (PBAM)    
      Includes PBAM, Account changes & Local Budget Law, budget footnote examples, Accounting Manual FAQ, and Common School Fund Accrual FAQ documents.
    • Dropout Manual PDF   08/14/2009 (166.53 KB)
      Explains the basics of dropout reporting. Filing the report, calculating the dropout rate, and the laws and rules involved are all covered in this manual.

  • Michael Wiltfong Email    (503) 947-5914
    School Finance and School Facilities - Director