justicedao/ipfs_state_laws huggingface dataset:
581-023-0035 Budgeting and Accounting for Schools 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 & 327.125 Statutes/Other Implemented: ORS 294.356 & 327.125 History: 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
581-023-0036 Factors for when audit initiated by Department (1) Pursuant to ORS 327.141, the Department of Education shall use the following factors to determine whether to initiate a financial audit or a performance audit of a school district or an education service district: (a) Total annual expenditures of district. (b) Total full time equivalent employees of district. (c) The district’s annual financial audit, including any findings it contains. (d) Any other audits, reviews or reports indicating inappropriate, inefficient or ineffective operations or business practices at one or more school districts or education service districts. (e) A request from the Governor. (f) A request from a member or committee of the Oregon Legislature. (g) A request from a school district or education service district. (h) A request from a member of the public. (2) The Department shall weigh these factors when determining whether to initiate an audit. (3) The Department shall forward a copy of any audit conducted as provided in ORS 327.141 to: (a) The school district or education service district that is the subject of the audit; (b) The requestor of the audit; and (c) Any other entity that either the Department determines would benefit from review of the audit or that has requested a copy of the audit. Statutory/Other Authority: ORS 327.141 Statutes/Other Implemented: ORS 327.141 History: ODE 26-2012, f. 9-13-12, cert. ef. 9-17-12
581-023-0038 Audit Requirements for School Food and Nutrition Services (1) Following the end of each fiscal year, each school district participating in the federally funded School Food and Nutrition Services shall complete forms provided by the Oregon Department of Education for the purpose of summarizing district revenues and expenditures of their nonprofit school food service. (2) The data included in the form shall be audited and incorporated as part of the district’s financial report which is submitted to the Department of Education. (3) If a district’s food and nutrition services account demonstrates the net cash resources exceeds three months average expenditures, the Department will request a corrective action plan to reduce the excess cash resources. Statutory/Other Authority: ORS 326 & 327 Statutes/Other Implemented: ORS 327.137 History: EB 39-1990, f. & cert. ef. 7-10-90
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.] Statutory/Other Authority: ORS 327.125 Statutes/Other Implemented: ORS 327.006(6) & 327.008 History: ODE 5-2008, f. & cert. ef. 2-22-08 ODE 23-2001, f. & cert. ef. 11-7-01 EB 22-1987, f. 10-16-87, ef. 7-1-88 1EB 14-1985, f. 7-3-85, ef. 7-5-85 1EB 22-1980, f. & ef. 7-15-80 1EB 16-1979, f. 11-8-79, ef. 11-9-79
581-023-0060 State Superintendent’s Approval of Bonded Debt for Nonstandard and Conditionally Standard School Districts The State Superintendent of Public Instruction shall approve additional bonded indebtedness for a nonstandard or conditionally standard school district as described in ORS 328.205 when: (1) The purpose of the revenues is listed under ORS 328.280(1) and is included in the district’s plan to correct the deficiencies causing the nonstandard or conditionally standard status. (2) The district demonstrates that in contracting for bonded indebtedness it will not impair or delay its efforts in becoming a standard district. Statutory/Other Authority: ORS 328.205 Statutes/Other Implemented: ORS 328.205 History: EB 6-1991, f. & cert. ef. 4-3-91
581-023-0102 Poverty Eligibility Determination for Purposes of State School Fund Distribution (1) The following definitions and abbreviations apply to this rule: (a) “ADM” means Average Daily Membership as defined under ORS 327.006 and OAR 581-023-0006. (b) “Census Bureau” means the United State Census Bureau. (c) “SAIPE” means the Small Area Income Poverty Estimate published by the Census Bureau every year and available to the public on the Census Bureau’s website at: http://www.census.gov/did/www/saipe/. (2) Pursuant to ORS 327.013(1)(c)(A)(v)(i) the Department of Education will determine poverty using Census Bureau data and ADM data from the school districts. (3) The Department will obtain SAIPE data published on the Census Bureau website for all Oregon school districts annually as it is released. (4)(a) The Department will divide the concurrent year’s ADM data by the total children ages 5 to 17 as reported in the SAIPE data. (b) For those districts where the ratio of the ADM divided by total children ages 5 to 17 as reported in SAIPE data is greater than 100%, the Department will reduce the ratio to 100%. (5) The Department will multiply the population ages 5 to 17 in families in poverty as reported by the SAIPE by the percentage calculated above. (6) The Department will round the resulting product to two decimal places. (7) The Department will use the previous year’s SAIPE data to calculate the final poverty weights for the current year pursuant to ORS 327.013(1)(c)(A)(v). Statutory/Other Authority: ORS 327.013 & 327.125 Statutes/Other Implemented: ORS 327.013 History: ODE 48-2016, f. & cert. ef. 11-1-16 ODE 14-2016, f. & cert. ef. 2-5-16 ODE 9-2014, f. 2-19-14, cert. ef. 7-1-14
581-023-0220 State Education Lottery Bonds (1) Distribution of State Education Lottery Bond proceeds: (a) To be distributed to school districts as State Education Project grants in each year of biennium as soon as practicable after proceeds from bond sale becomes available; (b) Each school district’s State Education Project grant shall be equal to: (A) The district’s extended weighted average daily membership (extended ADMw), for the year ending June 30, of the year of distribution; times (B) The amount available for the grants divided by statewide extended ADMw for the year ending June 30, of the year of distribution. (2) School districts shall account for the amounts received as State Education Project grants including interest earnings on the grants as follows: (a) As a separate fund limited to State Education Project grants only; or (b) As a subaccount of an existing fund. (3) Proceeds from the State Education Projects grant shall be expended for the following purposes: (a) Acquisition, construction, improvement, remodeling, maintenance or repair of public school facilities in Oregon, including land; (b) Site preparation costs; (c) Permanent or portable buildings and equipment; (d) Telecommunications equipment; (e) Computers; (f) Software and related technology; (g) Textbooks; (h) Library books; (i) Furniture and furnishings; (j) Vehicles; (k) Costs of planning for bond issues and capital improvements; (l) Payment of debt service on obligations, other than general obligation bonds, issued for such projects; or (m) Instructional training. (4) Proceeds may be held in reserve and be expended in future years for purposes listed in section (3). Statutory/Other Authority: ORS 327.731 Statutes/Other Implemented: ORS 327.731 History: ODE 5-2000, f. & cert. ef. 2-1-00 ODE 17-1998, f. & cert. ef. 10-12-98
581-023-0230 Facility Grant (1) For purposes of this rule: (a) "New School Building" means newly constructed school buildings, additions to existing school buildings, newly remodeled or converted structures and newly acquired premanufactured structures if those buildings or structures are to be used for instructing students. Newly remodeled structures may not have been used as classrooms in the prior five school years. (b) "Construction Cost" means the cost of construction or remodeling excluding cost of land acquisition and cost of equipment not intrinsic to the structure or, for premanufactured structures, the purchase price excluding interest. Costs of site preparation and improvements, project management, and mandated utility and access upgrades may be included. Construction cost does not include structures such as athletic fields, stadiums, pools or any other structure whose primary purpose is not the instruction of students. (2) A school district is eligible to receive a facility grant for a new school building in the year the new school building is first used for instruction for more than half of the district's regular school year or the following year. (3) Facility grant shall equal a percentage of new school building construction cost as determined by statute. If the total amount to be distributed as facility grants exceed the limitation set in statute, the Department of Education shall prorate the amount of funds available for facility grants among those school districts that qualified for a facility grant. The proration percentage shall be adjusted to be the same for each year of the biennium. (4) A school district may not use the portion of the State School Fund grant that is attributable to the facility grant for capital construction costs. (5) Facility grant applications must be received at the Department of Education no later than February 15 of the school year following the school year in which the new school building is first eligible for the facility grant. The application shall include a summary of the construction cost as well as a copy of the parts of the contract(s) documenting the construction cost or purchase price. (6) The Department of Education will distribute the facility grant with the March 15 State School Fund payment. Any necessary adjustments will be made on May 15, with final adjustment to be made in the second year. (7) The State Superintendent of Public Instruction shall resolve any issues arising from the administration of the facility grant not specifically addressed by this rule and the Superintendent's determination shall be final. Statutory/Other Authority: ORS 327.125 Statutes/Other Implemented: ORS 327.013 & 327.008 History: ODE 10-2003, f. & cert. ef. 6-13-03 ODE 6-2000, f. & cert. ef. 2-1-00
581-023-0240 School Revenue Forecast (1) The following definitions and abbreviations apply to this rule: (a) "ADMw" means weighted average daily membership or the ADM plus an additional amount, as set forth in ORS 327.013. (b) "Extended ADMw" means ADMw or ADMw of the prior year, whichever is greater. (2) The Department of Education will provide each school district and education service district with revenue forecasts for the ensuing three years annually in January. (3) These forecasts will be based on a forecast from the Department of Administrative Services in December of each year of a statewide allowable growth factor of general operating revenue per extended ADMw that can reasonably be expected for each of the next three fiscal years. (4) The Department of Education will calculate — based on current law, estimates of ADMw, and of other state school fund formula factors — the distribution of those revenues to each education district. (5) K–12 education districts should use these forecast revenues in developing their budgets and other considerations for expenditure levels, including collective bargaining, contractual commitments, and program changes. (6) Districts shall report by letter to the Department of Education each year by March 31 conditions that do not allow them to operate within the forecast revenue for the ensuing year. Such conditions may include: (a) Projected changes in the costs of employee salaries, benefits, supplies, purchased services, capital outlay, or other factors; (b) Changes in economic or demographic conditions within the district; (c) Changes in revenues outside state school funding; (d) Other factors. Statutory/Other Authority: ORS 327 & Gov. Ex. Order Statutes/Other Implemented: ORS 327 History: ODE 24-2001, f. & cert. ef. 11-7-01
581-023-0250 English Language Learner Revenue and Expenditure Report Criteria (1) For purposes of determining budget transparency for the spending of moneys received by school districts as provided by ORS 327.013 (1)(c)(A)(ii) for students in average daily membership eligible for and enrolled in an English Language Learner (ELL) program under ORS 336.079, or any ELL program identified by a school district. (a) ELL Revenues reporting shall be: (A) Reconciled State School Fund (SSF) weights for Average Daily Membership weighting(ADMw) received by school districts as provided by ORS 327.013(1)(c)(A)(ii) for the school year in review. (B) The total ELL ADMw multiplied by the school district’s reconciled SSF General Purpose Grant per Extended ADMw for the same school year in review. (b) ELL Expenditure reporting shall: (A) Include only Fund 100 expenditures (B) Include Function 1291 — English Language Learner Programs (C) Include Area of Responsibility 280 — To be used with functions other than 1291 to identify supplemental costs for ELL and Limited English Proficiency programs (D) Include additional Function codes as established by the State Board for the purposes of this report (E) Include all of the ELL expenditure reporting for the same year as the ELL revenue reporting (c) Report timeline (A) Department of Education’s ELL Revenue and Expenditure Report shall be posted on ODE’s website in July of each year. The supporting data used shall be for the preceding school year (E.g., the 2015-16 school year report would be compiled in July 2017) Statutory/Other Authority: Sec. 1, ch. 604 & OL 2015 (Enrolled HB 3499) Statutes/Other Implemented: Sec. 1, ch. 604 & OL 2015 (Enrolled HB 3499) History: ODE 6-2016, f. & cert. ef. 2-5-16
581-024-0190 Legal Name, Common Name and Annexation (1) The initial name of a regional education service district for the purposes of section 2(6), chapter 611, Oregon Laws 1995, shall be a unique name agreed upon by the existing board or boards of directors within the region. The agreement shall be evidenced by a resolution or resolutions signed by a majority of the members of each existing board of directors. The resolution or resolutions shall be submitted to the Department of Education not later than January 10, 1996. If the resolution or resolutions are not submitted to the Department by January 10, 1996, the initial name of the regional education service district shall be the acronym ESD, followed by the word “Region” and the corresponding region number specified in ORS 334.020 (1995 Replacement Part). (2) For regions that contain more territory than a single education service district prior to the board’s order of annexation, the surviving district of the annexation for the purposes of section 2(2), chapter 611, Oregon Laws 1995, shall be the district agreed upon by all of the existing boards of directors within the region. The agreement shall be evidenced by a resolution or resolutions signed by a majority of the members of each existing board of directors. The resolution or resolutions shall be submitted to the Department of Education not later than January 10, 1996. If the resolution or resolutions are not submitted to the Department by January 10, 1996, the surviving district shall be the district whose taxing authority, except as to taxes permitted under section 11(3), Article XI of the Oregon Constitution, equals or most closely approximates but is not less than the sum of the tax base amounts for each of the education service districts in the region, as otherwise determined under section 11(2), Article XI of the Oregon Constitution. Statutory/Other Authority: ORS 334.020 Statutes/Other Implemented: ORS 334.020 History: ODE 20-2002, f. & cert. ef. 8-2-02, Renumbered from 581-024-0200 EB 29-1995, f. & cert. ef. 12-11-95
581-024-0191 ESD Merger, General Requirements (1) Two or more ESDs may merge to form one ESD. To merge, each merging ESD must present to the State Board of Education a petition indicating the intent to merge. An ESD may obtain a petition in either of the following two methods: (a) The boards from at least two-thirds of the component school districts in each ESD proposed for merger, representing at least a majority of the students included in the average daily membership of the ESD, must present resolutions to the ESD board supporting the merger. Average daily membership for this purpose must be determined using data from the previous school year; or (b) The ESD boards proposed for merger mutually consent to the merger and by majority vote of each board approve the petition. (2) When the State Board of Education receives from the ESDs that are proposed for merger, petitions for merger that have been approved under either of the methods established in Section 1 of this rule, the State Board must review the petitions. Within 15 days following the State Board meeting when the petitions are reviewed the State Board must determine the date for a public hearing and notify the boards of each ESD proposed for merger of the date of the hearing. (3) The State Board must ensure that notice is provided under the provisions of ORS 330.400. (4) The State Board must ensure that hearings are conducted in each ESD proposed for merger to discuss the proposals contained in the petitions, including the effect of the proposed merger. Any resident of the affected districts may provide testimony on the proposed merger. (5) The Board will review the fiscal and programmatic impact of the proposed merger in determining feasibility as required in section (6) of this rule. (6) Following the hearings, if the State Board determines that the proposed merger is feasible, the Board must order the proposed merger based on the proposals contained in the petitions. (7) The new ESD will come into existence effective May 31 of the year following the order of the State Board issued under section (6) of this rule. Statutory/Other Authority: ORS 326.051 Statutes/Other Implemented: ORS 334.710 - 334.770 (2001 OL Ch. 518) History: ODE 28-2008, f. 10-23-08, cert. ef. 10-24-08 ODE 20-2002, f. & cert. ef. 8-2-02
581-024-0192 Establishment of Zones for New ESD (1) Following the issuance of an order by the State Board of Education to join two or more ESDs together, the chairperson from the board of the most populous merging ESD must call a meeting of newly formed joint board, which must include all members of the boards of all merging ESDs. The joint board shall divide the newly formed ESD into at least seven, but no more than eleven zones. (2) The zones should be as nearly equal in population as practicable. (3) The joint board must, if possible, establish the zones so that each county represented in the newly formed ESD, if the majority of the land area of the county lies within the boundaries of the newly formed ESD, has at least one member on the new board. Statutory/Other Authority: ORS 326.051 Statutes/Other Implemented: ORS 334.710 - 334.770 (Ch. 518 OL 2001) History: ODE 20-2002, f. & cert. ef. 8-2-02
581-024-0193 Election of Board of New ESD Within 90 days following the establishment of the zones as required in OAR 581-024-0192, the joint board must call for a special election in the new ESD to elect directors representing each of the newly established zones. Statutory/Other Authority: ORS 326.051 Statutes/Other Implemented: ORS 334.710 - 334.770 (Ch. 518 OL 2001) History: ODE 80-2019, minor correction filed 08/26/2019, effective 08/26/2019 ODE 20-2002, f. & cert. ef. 8-2-02