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.]

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