OAR 581-023-0041: Computation of Net Operating Expenditures

(1) The computation of "net operating expenditures" under ORS 327.006 shall be made as follows, using accounts as herein defined for the General Fund and subject to such items of exclusion as are stated in this rule. (a) Instruction (K-12, regular school year): (A) Regular Programs (function 1100 except functions 1113, 1122, 1132, and 1140) — $____; (B) Special Programs (function 1200) — $____; (C) Total Approved Instruction ((a)(A) + (B)). — $____(a). (b) Supporting Services: (A) Students (function 2100) — $____; (B) Instructional Staff (function 2200) — $____; (C) General Administration (function 2300) — $____; (D) School Administration (function 2400) — $____; (E) Business (functions 2510, 2520, 2540, and 2570); $____; (F) Central (function 2600) — $____; (G) Total Approved Supporting Services ((b)(A) + (B) +(C) + (D) + (E) + (F)) — $____(b). (c) Subtotal ((a) + (b)) — $____(c); (d) Tuition and Services Receipts (revenue code 1310 + revenue code 1940) — $____(d); (e) Approved Net Operating Expenditures for Resident Pupils (c) minus (e) (d)) — $____(e). (2) The following expenditure items are excluded from the computation: (a) Co-curricular expenditures, instruction functions only; (b) All capital outlay expenditures; (c) Workforce Investment Act or ESEA funded expenditures; (d) Expenditures for programs operated under 343.261; and 343.961. (e) Expenditures for programs operated under 343.455; and 343.534. (f) Indian Education funded expenditures. (3) Approved expenditures by function/object used in the computation shall be restricted to the General Fund: (4) Approved function and object codes used in the computation are defined in the Program Budgeting and Accounting Manual, published by the Oregon Department of Education. (5) Questions regarding approvable items in the administration of this rule shall be resolved by the State Superintendent of Public Instruction and the Superintendent's determination shall be final. (6) The provisions of this administrative rule shall apply to all statutory references to 'net operating expenditures'. Any change made in the accounting system by the State Board of Education shall be reflected by corresponding adjustments in functions and object codes stated in the rule. [Publications: Publications referenced are available from the agency.]