Oregon · ODE
K-12 accounting software built for Oregon districts.
Spire Ledgers ships pre-configured for Oregon Department of Educationcompliance — the Oregon Program Budgeting and Accounting Manual (PBAM) (2023 Edition (effective July 1, 2024)) chart-of-accounts code structure, fund codes, and every required report. The right configuration loads automatically when you pick Oregon during onboarding.
Account-code structure (ODE)
ODE requires a specific multi-segment account code on every transaction. Spire builds the right structure for you.
| Segment | Digits | Description | Citation |
|---|---|---|---|
| Fund | 3 | Fiscal/accounting entity (e.g. 100 General, 200-series Special Revenue, 300-series Debt Service, 400-series Capital Projects). | PBAM Chapter 4 — Fund Dimension |
| Function | 4 | Activity or service for which the expenditure is made (e.g. 1111 Elementary Instruction, 2542 Maintenance, 4150 Construction). | PBAM Chapter 4 — Function Dimension |
| Object | 3 | Type of item purchased or service obtained (e.g. 111 Licensed Salaries, 230 PERS Contributions, 410 Supplies). | PBAM Chapter 4 — Object Dimension |
| Area of Responsibility | 3 | State-defined classification required for certain functions (e.g. curriculum area at the secondary level). | PBAM Chapter 4 — Area of Responsibility Dimension |
| Operational Unit | 3 | District-defined code identifying the school or central program where the activity occurred. | PBAM Chapter 4 — Operational Unit Dimension |
| Source | 4 | Revenue source code (1xxx local, 2xxx intermediate, 3xxx state, 4xxx federal, 5xxx other). | PBAM Chapter 4 — Revenue Source Dimension |
| Special Reporting Code | 1 | Optional state- or district-defined code for special program tracking and grant reporting. | PBAM Chapter 4 — Special Reporting |
Fund registry
Spire ships a complete, audit-ready fund registry for Oregon — including federal Title programs, state allotments, debt service, capital projects, internal service funds, and GASB 84 student activity custodial funds.
General Fund
PBAM Fund Dimension
Special Revenue Funds (umbrella)
PBAM Fund Dimension
ESEA Title I, Part A — Improving Basic Programs
PBAM Fund Dimension
ESEA Title II, Part A — Supporting Effective Instruction
PBAM Fund Dimension
ESEA Title III, Part A — English Language Acquisition
PBAM Fund Dimension
ESEA Title IV, Part A — Student Support & Academic Enrichment
PBAM Fund Dimension
IDEA-B Special Education
PBAM Fund Dimension
Carl D. Perkins V — CTE
PBAM Fund Dimension
ESSER (CARES / CRRSA / ARP)
PBAM Fund Dimension
Food Service / National School Lunch Program
PBAM Fund Dimension
Student Investment Account (Measure 98 / SSA)
PBAM Fund Dimension
High School Success (Measure 98)
PBAM Fund Dimension
Student Body Activity Fund
PBAM Fund Dimension
Debt Service Fund
PBAM Fund Dimension
Capital Projects Fund (GO Bond / Construction)
PBAM Fund Dimension
Enterprise Fund
PBAM Fund Dimension
Internal Service Fund (Self-Insurance / Print Shop)
PBAM Fund Dimension
Private-Purpose Trust Fund
PBAM Fund Dimension
Custodial Fund (GASB 84 Student Activity)
PBAM Fund Dimension
Required reports
Every ODE mandatory financial submission, generated from your live ledger and exported in the format the SEA accepts.
Adopted Budget (Local Budget Law)
Annual (by June 30)Board-adopted budget filed under ORS 294.305-294.565 with the county clerk and county assessor.
ORS 294 (Local Budget Law)
Annual Financial Report / Audited Financial Statements
Annual (within 6 months of fiscal year end)GASB 34 government-wide + fund statements + MD&A; independent municipal auditor under Oregon Municipal Audit Law.
ORS 297.405-297.555
ODE Annual Financial Statistics (Database Initiative — Fund/Function/Object detail)
AnnualYear-end actuals submitted in PBAM coding to ODE for statewide reporting and federal NPEFS.
OAR 581-023-0035
Schedule of Expenditures of Federal Awards (SEFA)
AnnualSingle Audit / Uniform Guidance 2 CFR 200 Subpart F.
2 CFR 200.510
Indirect Cost Rate Approval
AnnualODE-approved restricted/unrestricted indirect cost rates for federal grants.
ODE Indirect Cost Rate Procedures
Student Investment Account (SIA) Annual Report
AnnualReports on SIA grant use, longitudinal performance growth targets, and community engagement.
ORS 327.190-327.211 (Student Success Act)
Continuous Improvement Plan (CIP)
Biennial / Annual updatesIntegrated planning document combining SIA, High School Success, Title I-A, Career & Technical Education, and Every Day Matters.
ODE Integrated Guidance
Property Tax Levy Certification (UR-50 / ED-50)
Annual (by July 15)Filed with county assessor for Measure 5 / Measure 50 compliance.
ORS 310.060
PERS Employer Reporting
Monthly / AnnualMember contributions, employer rate, side accounts; reconciles to GASB 68 NPL.
ORS 238 / OAR 459
ODE Cash Management & Distribution Reports (State School Fund)
MonthlyADMw-based State School Fund equalization apportionment.
ORS 327.006-327.137
Oregon-specific compliance
- Oregon's State School Fund (SSF) equalizes per-pupil revenue using ADMw — Average Daily Membership weighted for poverty, English learners, special education, pregnant/parenting, neglected/delinquent, and remote small schools. The SSF is the dominant General Fund revenue source for most districts.
- Local Budget Law (ORS 294) is unusually strict: districts must publish a budget message, hold budget committee meetings, publish a notice of budget hearing, and adopt before June 30 — failure invalidates the levy.
- Measure 5 (1990) caps property tax at $5/$1,000 RMV for education combined; Measure 50 (1997) replaced true RMV with assessed value and capped growth at 3%. These two measures drive the unique compression and gap-funding mechanics.
- Local Option Levies (LOL) require voter approval and are limited to five years for operating or 10 years for capital; LOL revenue must be tracked separately and is subject to compression.
- Oregon PERS reporting: districts pay an employer contribution rate set by the PERS Board biennially, plus may have side accounts; GASB 68 net pension liability is reported in the district-wide statements.
- The Student Success Act (Measure 98 + Student Investment Account, 2019) created a Corporate Activity Tax dedicated to schools — funds flow through SIA grants requiring community engagement, longitudinal performance growth targets, and integrated CIP planning.
- Oregon districts cannot levy income tax. Construction excise taxes (CET) on new construction are allowed under ORS 320 for capital facilities and must be tracked in the Capital Projects Fund.
- The ESDs (Education Service Districts) provide regional services; districts pay an 'ESD resolution services' allocation deducted from the State School Fund and report to ODE on ESD plans.
- GASB 84 fiduciary: traditional student body activity funds typically remain in Special Revenue Fund 299 because principals exercise administrative involvement; pure pass-through scholarship and class trust money goes into Custodial Fund 800.
Related states
K-12 accounting compliance profiles for districts in neighboring states:
Other states: Washington, California, Idaho, Nevada. See all 50 states →
Oregon districts can run on Spire today.
Start a 30-day free trial of the K-12 TEA tier, fully configured for ODE compliance. Or schedule a 30-minute demo for your business office.