OAR 581-023-0035: Budgeting and Accounting for Schools
Edition: Current OARD snapshotEffective: 2026-04-17Last verified: 2026-09-07
Rules governing the budgeting and accounting systems for schools and the school systems of accounts are contained in Chapter 2 of the Program Budgeting and Accounting Manual, published by the Oregon Department of Education. The State Board of Education adopts this publication to govern budgeting and accounting systems for schools. [Publications: Publications referenced are available from the agency.]
Official history and status
Statutory/Other Authority: ORS 326.051, ORS 327.125 & ORS 327.511
Statutes/Other Implemented: ORS 327.125 & ORS 294.356
History: ODE 15-2026, amend filed 04/17/2026, effective 04/17/2026 ODE 5-2008, f. & cert. ef. 2-22-08 ODE 2-2007, f. & cert. ef. 1-26-07 ODE 3-2003, f. & cert. ef. 3-10-03 ODE 5-2001, f. & cert. ef. 1-29-01 ODE 5-1999, f. & cert. ef. 1-12-99 EB 12-1987, f. & ef. 7-10-87 1EB 27-1980, f. & ef. 11-7-80 1EB 23-1980(Temp), f. & ef. 9-2-80 1EB 234, f. & ef. 6-18-76 1EB 163, f. 2-20-74, ef. 3-15-74
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Official source: https://secure.sos.state.or.us/oard/