Program Budgeting and Accounting Manual

PROGRAM BUDGETING AND

ACCOUNTING MANUAL

For School Districts and Education Service Districts In Oregon

2019 Edition

Colt Gill ? Deputy Superintendent of Public Instruction

Oregon Department of Education ? Salem, Oregon 97310-0203

It is a policy of the State Board of Education and a priority of the Oregon Department of Education that there

will be no discrimination or harassment on the grounds of race, color, sex, marital status, religion, national

origin, age, sexual orientation, or disability in any educational programs, activities or employment. Persons

having questions about equal opportunity and nondiscrimination should contact the Deputy

Superintendent of Public Instruction at the Oregon Department of Education, 255 Capitol Street NE, Salem,

Oregon 97310; phone 503-947-5740; or fax 503-378-5156.

This document was produced by the School Finance Department

Office of Finance and Information Technology

Oregon Department of Education

This document can be accessed on the District Budgeting and Accounting page.

Please share this document with your colleagues.

All or any part of it may be reproduced for educational purposes

without permission from the Oregon Department of Education.

(Revised November 1, 2019)

Foreword

This edition of the Program Budgeting and Accounting Manual is a revision of the 2018 manual.

This document becomes effective for the 2020-21 fiscal year. When the 1998 manual was

drafted, the Chart of Accounts Committee recommended biennial revisions to keep the manual

up to date and to promote consistency of accounting across school districts in the state. The

1998 changes were a result of House Bill 3636, enacted by the Legislature in 1997, which

directed the Department of Education to review, modify, update and improve the existing chart

of accounts for school districts and education service districts that will allow for valid

comparisons of expenditures among schools and districts.

School district representatives from around the state have contributed their time and expertise

to complete the revised manual. The Oregon Department of Education wishes to thank the

committee members for their work in completing this fourteenth edition of the manual.

Sincerely,

Colt Gill

Deputy Superintendent of Public Instruction

Chart of Accounts Review Committee Participants

We wish to thank the district staff for their time, energy, efforts, and contributions

Name

District/Company

Title

Adams, Ann

Belanger, Tim

Bell, Debbie

Bewley, Martha

Bolls, Joan

Booth, Tami

Bottomley, Sara

Clute, Ilean

Daddabbo, Adrienne

Davenport, Spencer

Davis, Tresa

DeChamplain, Amy

Diener, Debbie

Dodd, Susan

Ely, Jordan

Ely, Sherry

Escure, Susan

Grant, Larry

Jacobson, Gayellyn

Jones, Jessica

Komar, Patt

Levear, Simon

Lewis, Sharie

MacLean, Debbie

Malinowski, Lindsay

Marshall, Laura

Michels, Elizabeth

Moore, David

Morgan, Jeanne

Morrison, Michelle

Nielson, Jennifer

Nunn, Jerod

Ortega, Daniliz

Peterman, Angie

Pillar, Scott

Pinder, Tracy

Reid, Denise

Rufo, Pat

Schellhaas, Andre

Seay, Jessica

Snook, Shannon

Strode, Kady

Wiltfong, Mike

Wolfer, Melissa

Amity SD

Oregon Trail SD

Corvallis SD

Jefferson County SD

Springfield SD

Parkrose SD

Multnomah ESD

Forest Grove SD

Marcola SD

Central Point SD

West Linn-Wilsonville SD

Jefferson County SD

Falls City SD

Oregon City SD

Portland Public SD

Grants Pass SD

McMinnville SD

Grove Mueller & Swank

North Clackamas SD

Beaverton SD

David Douglas SD

Bethel SD

Parkrose SD

Dallas SD

ODE

ODE

Tigard Tualatin SD

Tigard Tualatin SD

Klamath Falls SD

Hillsboro SD

Adrian SD

Brookings Harbor SD

NW Regional ESD

OASBO

Cascade SD

Portland Public SD

Klamath County SD

Blachly SD

NW Regional ESD

St. Helens SD

KDP Certified Public Accountants, LLP

Parkrose SD

ODE

Gervais SD

Business Manager

Business Director

Controller

Chief Financial Officer

Internal Auditor/Budget Specialist

District Accountant

Budget & Management Analyst

Business Manager

Business Manager

Chief Financial Officer

Senior Accountant

Accounting Clerk

Business Manager

Chief Financial Officer

Director of Budget & Analysis

Chief Finance & Operations Officer

Finance Director

CPA, Auditor

Chief Financial Officer

Budget Manager

Business Manager

Director of Business Services

Director of Business Services & Ops

Director of Fiscal Services

Financial Reporting Analyst

School Finance Coordinator

Controller

Chief Financial Officer

District Controller

Director of Business Services

Business Manager

Director of Fiscal Services

Accounting Manager

Executive Director

Director of Finance

Director of Financial Services

District Accountant

Business Manager

Accounting Manager

Business Manager

Senior Associate

District Accountant

Director of School Finance/Facilities

Business Manager

Table of Contents

Foreword ....................................................................................................................................................... 3

Chart of Accounts Review Committee Participants ...................................................................................... 4

Chapter 1..................................................................................................................................................... 10

Introduction .................................................................................................................................... 10

The Purpose and Goal ......................................................................................................... 10

Organization of the Manual ................................................................................................ 10

Conformance with Generally Accepted Accounting Principles .......................................... 10

Complying with the Oregon Local Budget Law ................................................................... 10

Chapter 2..................................................................................................................................................... 11

Uses of the Account Classification System ..................................................................................... 11

What is an Accounting System?...................................................................................................... 11

Financial Reports............................................................................................................................. 11

The State Legislature....................................................................................................................... 11

School Administrators and Other Employees ................................................................................. 11

School Boards and Other Governing Units ..................................................................................... 11

Creditors and Potential Creditors ................................................................................................... 12

The General Public .......................................................................................................................... 12

The Account Classification System ................................................................................................. 12

Fund Classification .......................................................................................................................... 12

Governmental Funds........................................................................................................... 12

Proprietary Funds ............................................................................................................... 13

Fiduciary Funds ................................................................................................................... 13

Account Groups .............................................................................................................................. 13

Governmental Funds........................................................................................................... 13

Proprietary Funds ............................................................................................................... 13

Fiduciary Fund ..................................................................................................................... 13

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