State School Fund - Documents and Manuals - Oregon Department of Education

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State School Fund - Documents and Manuals

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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

Documents

Account Changes & Local Budget Law 1999-2000 05/07/1999 (10.06 KB)
Sample Budget Footnotes 1999-2000 05/07/1999 (8.17 KB)
Education Service District Study 2002 07/18/2003 (4.06 KB)
Contains the completed Study of Education Service District and School District Services in Oregon that was provided to the interim Legislative Committees on Revenue.
Small Schools Cost Study 2002 07/30/2003 (2.58 KB)
Contains the completed Costs of Operating Small Schools in Oregon Study submitted to the interim Legislative Committees on Revenue.
Substitute Teacher Pay Rates 2013-2014 04/03/2013 (77.76 KB)
Substitute Teacher Pay Rates 2012-2013 04/23/2012 (68.03 KB)
Substitute Teacher Pay Rate 2011-2012 04/15/2011 (15.99 KB)

HIV / AIDS Services Yamhill County 07/27/2009 (13.03 KB)

Accounting Manual Frequently Asked Questions
Clarification of Accrual Provisions 04/22/2003 (6.39 KB)
This description clarifies the provisions of the HB 2650 and the relationship between the allowed accrual and the Department of Education's State School Fund Distribution estimates.
Charter School Code Guidance 12/10/2004 (19 KB)
Common School Fund Accrual Frequently Asked Questions 07/18/2003 (1.56 KB)
ESD formula Details VTEL 03/31/2004 (115.72 KB)
Loan Accounting Recommendations 12/13/2004 (102.62 KB)
OSCPA/ODE Clarification Letter 12/13/2004 (72.81 KB)
PERS UAL Bond Accounting Guidance as of 4/29/09 04/29/2009 (39.06 KB)

Qualified Zone Academy Bond (QZAB) Application Form 09/27/2013 (60 KB)
Title Grant Accounting Guidance 12/13/2004 (40.11 KB)
Transportation Reimbursement as of 4/29/09 04/29/2009 (79.31 KB)

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 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.

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